第一篇：會(huì)計(jì)報(bào)表項(xiàng)目中英文對照帖(基本完成)

會(huì)計(jì)報(bào)表項(xiàng)目中英文對照帖（基本完成）Balance sheet(audited)資產(chǎn)負(fù)債表 Assets 資產(chǎn)

Current assets 流動(dòng)資產(chǎn)、Cash 貨幣資金

Short-term investment 短期投資 Notes receivable 應(yīng)收票據(jù) Dividends receivable 應(yīng)收股利 Interest receivable 應(yīng)收利息 Account receivable 應(yīng)收帳款 Other receivable 其他應(yīng)收款 Advanced to suppliers 預(yù)付帳款 Subsidies receivable 應(yīng)收補(bǔ)貼款 Inventories 存貨 Prepaid expenses 待攤費(fèi)用

Long-term investments maturing within one year 一年內(nèi)到期的長期投資 Other current assents 其他流動(dòng)資產(chǎn) Total current assets 流動(dòng)資產(chǎn)合計(jì) Long-term investments 長期投資

Long-term equity investment 長期股權(quán)投資 Long-term debt investment 長期債權(quán)投資 Total long-term investment 長期投資合計(jì) Fixed assets 固定資產(chǎn) Fixed assets-cost 固定資產(chǎn)原價(jià)

Less: accumulated depreciation 減：累計(jì)折舊 Fixed assets net value 固定資產(chǎn)凈值

Less: impairment of fixed assets 減： 固定資產(chǎn)減值準(zhǔn)備 Fixed asset-book value 固定資產(chǎn)凈值 Materials for projects 工程物資 Construction in progress 在建工程 Disposal of fixed assets 固定資產(chǎn)清理

Total fixed assets 固定資產(chǎn)合計(jì)

Intangible assets and other assets 無形資產(chǎn)及其他資產(chǎn) Intangible assets 無形資產(chǎn)

Long-term deferred expenses 長期待攤費(fèi)用 Other long-term assets 其他長期資產(chǎn)

Total intangible assets and other assets 無形資產(chǎn)及其他資產(chǎn)合計(jì) Deferred tax： 遞延稅項(xiàng) Deferred tax debit 遞延稅款借項(xiàng) Total assets 資產(chǎn)總計(jì)

Liabilities and owners’ equity 負(fù)債及所有者權(quán)益 Current liabilities : 流動(dòng)負(fù)債 Short-term loans 短期借款 Notes payable 應(yīng)付票據(jù) Account payable 應(yīng)付帳款 Advance from customers 預(yù)收帳款 Accrued payroll 應(yīng)付工資

Accrued employee’s welfare expenses 應(yīng)付福利費(fèi) Dividends payable 應(yīng)付股利 Taxes payable 應(yīng)交稅金

Other taxes and expense payable 其他應(yīng)交款 Other payable 其他應(yīng)付款 Accrued expenses 預(yù)提費(fèi)用 Provisions 預(yù)計(jì)負(fù)債

Long-term liabilities due within one year 一年內(nèi)到期的長期負(fù)債 Other current liabilities 其他流動(dòng)負(fù)債 Total current liabilities 流動(dòng)負(fù)債合計(jì) Long-term liabilities： 長期負(fù)債 Long-term loans 長期借款 Bonds payable 應(yīng)付債券

Long-term accounts payable 長期應(yīng)付款 Specific account payable 專項(xiàng)應(yīng)付款 Other long-term liabilities 其他長期負(fù)債 Total long-term liabilities 長期負(fù)債合計(jì) Deferred tax: 遞延稅項(xiàng)

Deferred tax credits 遞延稅款貸項(xiàng) Total other liabilities : 負(fù)債合計(jì)

Owner’s equity: 所有者權(quán)益（股東權(quán)益）Paid-in capital 實(shí)收資本

Less :investment returned 減：已歸還投資 Pain-in capital-net 實(shí)收資本凈額 Capital surplus 資本公積 Surplus from profits 盈余公積

Including: statutory public welfare fund 其中：法定公益金 Undistributed profit 未分配利潤

Total owner’s equity 所有者權(quán)益（股東權(quán)益）Total liabilities and owner’s equities 負(fù)債及所有者權(quán)益

Total liabilities and owner’s equities 負(fù)債及所有者權(quán)益

Income statement(audited)利潤表（已審）

Item 項(xiàng)目

Sales 產(chǎn)品銷售收入

Including :export sales 其中：出口產(chǎn)品銷售收入 Less: sales discounts and allowances 減：銷售折扣與折讓 Net sales 產(chǎn)品銷售凈額

Less: sales tax 減：產(chǎn)品銷售稅金 Cost of sales 產(chǎn)品銷售成本

Including :cost of export sales 出口產(chǎn)品銷售成本 Gross profit 產(chǎn)品銷售毛利 Less : selling expense 減：銷售費(fèi)用 General and administrative expense 管理費(fèi)用 Financial expense 財(cái)務(wù)費(fèi)用

Including :interest expense(less interest income)其中：利息支出（減利息收入）Exchange loss(less exchange gain)匯兌損失（減匯兌收益）Income from main operation 產(chǎn)品銷售利潤

Add :income from other operations 加：其他業(yè)務(wù)利潤 Operating income 營業(yè)利潤

Add : investment income 加：投資收益 Non-operating expense 營業(yè)外收入 Less: non-operating expense 減：營業(yè)外支出

Add: adjustment to pripr year’s income and expense 加：以前年度損益調(diào)整 Income before tax 利潤總額 Less: income tax 減：所得稅 Net income 凈利潤

Statement of profit apropriation and distribution(audited)利潤分配表（已審）Item 項(xiàng)目 Net income 凈利潤

Add: undistributed profit at beginning of year 加：年初未分配利潤 Other transferred in 其他轉(zhuǎn)入

Profit available for distribution 可供分配的利潤

Less: statutory surplus from profits 減：提取法定盈余公積 Statutory public welfare fund 提取法定公益金

Staff and workers’ bonus and welfare fund 職工獎(jiǎng)勵(lì)及福利基金 Reserve fund 提取儲備基金

Enterprise expansion fund 提取企業(yè)發(fā)展基金

Profit capitalized on return of investments 利潤歸還投資 Profit available for distribution to owners 可供投資者分配的利潤 Less: dividends payable for preferred stock 應(yīng)付優(yōu)先股股利 Voluntary surplus from profits 提取任意盈余公積 Dividends payable for common stock 應(yīng)付普通股股利 Dividends transferred to capital 轉(zhuǎn)作股本的普通股股利 Undistributed profit 未分配利潤

Cash flows statement 現(xiàn)金流量表 項(xiàng)目 Item NO。行次 金額 amount 1.經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量： cash flows from operating activities 銷售商品提供勞務(wù)收到的現(xiàn)金 cash received from sales of goods or rendering of services 收到的稅費(fèi)返還 refund of taxes 收到的其他與經(jīng)營活動(dòng)有關(guān)的現(xiàn)金流量 other cash received relating to operating to activities 現(xiàn)金流入小計(jì) sub-total of cash inflows 購買商品，接受勞務(wù)支付的現(xiàn)金 cash-paid for goods and services 支付給職工以及為職工支付的現(xiàn)金 cash paid to and on behalf of employees 支付各項(xiàng)稅費(fèi) cash paid for taxes 支付的其他與經(jīng)營活動(dòng)有關(guān)的現(xiàn)金 other cash paid relating to operating activities 現(xiàn)金流出小計(jì) sub-total of cash outflows 經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量凈額 net cash flows from operating activities

2.投資活動(dòng)產(chǎn)生的現(xiàn)金流量 cash flows from investing activities 收回投資所收到的現(xiàn)金 cash received from return of investments 取得投資收益所收到的現(xiàn)金 cash received from investment income

處置固定資產(chǎn)無形資產(chǎn)和其他長期資產(chǎn)而收到的現(xiàn)金凈額 net cash received from disposal of fixed assets ,intangible assets and other long-term assets 收到的其他與投資活動(dòng)有關(guān)的現(xiàn)金 other cash received relating to investing activities 現(xiàn)金流入小計(jì) sub-total of cash inflows 購建固定資產(chǎn)，無形資產(chǎn)和其他長期資產(chǎn)所支付的現(xiàn)金 cash paid to acquire fixed assets ,intangible assets and other long-term assets 投資所支付的現(xiàn)金 cash paid to acquire equity investments 支付的其他與投資活動(dòng)有關(guān)的現(xiàn)金 other cash paid relating to investing activities 現(xiàn)金流出小計(jì) sub-total of cash outflows 投資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額 net cash flows from investing activities 3.籌資活動(dòng)產(chǎn)生的現(xiàn)金流量： cash flows from financing activities 吸收投資所收到的現(xiàn)金 proceeds from capital increase 借款所收到的現(xiàn)金 proceeds from borrowings 收到的其他的與籌資活動(dòng)有關(guān)的現(xiàn)金 other proceeds relating to financing activities 現(xiàn)金流入小計(jì) sub-total of cash inflows 償還債務(wù)所支付的現(xiàn)金 cash repayments of borrowings 分配股利，利潤或支付利息所支付的現(xiàn)金 cash payments for distribution of dividends or profits or interests 支付的其他與籌資活動(dòng)有關(guān)的現(xiàn)金 other cash payments relating to financing activities 現(xiàn)金流出小計(jì) sub-total of cash outflows 籌資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額 net cash flows from financing activities 4.匯率變動(dòng)對現(xiàn)金的影響額 effect of foreign exchange rate changes on cash 5.現(xiàn)金及現(xiàn)金等價(jià)物凈增加額 net increase in cash and cash flows from operating activities

1將凈利潤調(diào)節(jié)為經(jīng)營活動(dòng)現(xiàn)金流量 reconciliation of net profit to cash flows from operating activities 凈利潤 plus: cash equivalents at the end of the period 加：計(jì)提的資產(chǎn)減值準(zhǔn)備 add: impairment of assets 固定資產(chǎn)折舊 depreciation of fixed assets 無形資產(chǎn)攤銷 amortization of intangible assets 長期待攤費(fèi)用攤銷 amortization of long-term deferred expenses 待攤費(fèi)用減少（減：增加）decrease of prepaid expenses(less: increases)預(yù)提費(fèi)用增加（減：減少）increase of accrued expense(less: decrease)處置固定資產(chǎn)，無形資產(chǎn)和其他長期資產(chǎn)的損失（減：收益）losses on disposal of fixed assets, intangible assets and other long-term assets(or deduct gains)固定資產(chǎn)報(bào)廢損失 losses on scrapping of fixed assets 財(cái)務(wù)費(fèi)用 financial expenses 投資損失（減：收益）losses on arising from investments(or deduct: debit)遞延稅款貸項(xiàng)（減：借項(xiàng)）deferred tax credit(or debit)存貨的減少（減：增加）decrease in inventories(or deduct: increase)經(jīng)營性應(yīng)收項(xiàng)目的減少（減：增加）decrease in operating receivables(or deduct:increase)經(jīng)營性應(yīng)付項(xiàng)目的增加（減：增加）increase in operating payables(or deduct: decrease)其他 others 經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量凈額 net cash flows from operating activities 2 不涉及現(xiàn)金收支的投資和籌資活動(dòng) investing and financing activities that do not involve in cash receipts and payaments 債務(wù)轉(zhuǎn)為資本 capital transferred from debt 一年內(nèi)到期的可轉(zhuǎn)換公司債券 convertible bonds due within one year 融資租入固定資產(chǎn) fixed assets by finance leased 3 現(xiàn)金及現(xiàn)今等價(jià)物凈增加情況 net increase in cash and cash equivalents 現(xiàn)金的期末余額 cash at the end of the period 減：現(xiàn)金的期初余額 less: cash at the beginning of the period 現(xiàn)金等價(jià)物的期末余額 plus: cash equivalents at the end of the period 減：現(xiàn)金等價(jià)物的期初余額 less: cash equivalents at the beginning of the period 現(xiàn)金及現(xiàn)金等價(jià)物的凈增加額 net increase in cash and cash equivalents

第二篇：中英文對照會(huì)計(jì)報(bào)表中英文損益表

英文： 中英文損益表

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發(fā)表時(shí)間: 2006-8-17 閱讀數(shù)：

項(xiàng)目

產(chǎn)品銷售收入

其中：出口產(chǎn)品銷售收入

減：銷售折扣與折讓

產(chǎn)品銷售凈額

減：產(chǎn)品銷售稅金

產(chǎn)品銷售成本

其中：出口產(chǎn)品銷售成本

產(chǎn)品銷售毛利

減：銷售費(fèi)用

管理費(fèi)用

財(cái)務(wù)費(fèi)用

其中：利息支出(減利息收入)匯兌損失(減匯兌收益)

產(chǎn)品銷售利潤

加：其他業(yè)務(wù)利潤

營業(yè)利潤

加：投資收益

營業(yè)外收入

減：營業(yè)外支出

加：以前損益調(diào)整

利潤總額

減：所得稅

凈利潤

中文：英文損益表

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發(fā)表時(shí)間: 2006-8-17 閱讀數(shù)：

ITEMS

Sales

Including：Export sales

Less：Sales discounts and allowances

Net sales

Less：Sales tax

Cost of sales

Cost of sales

Including：Cost of export sales

Gross profit

Less：Selling expense

General and administrative expense

Financial expense

Including：Interest expense(less interest income)Exchange loss(less exchange gain)

Income from main operation

Add：Income from other operations

Operating income

Add：Investment income

Non-operating income

Less：Non-operating expense

Add：Adjustment to prior year's income and expense Income before tax

Less：Income tax

NET INCOME

第三篇：中英文對照會(huì)計(jì)報(bào)表 銷售費(fèi)用明細(xì)表

英文： STATEMENT OF MARKETING EXPENSES

發(fā)表時(shí)間: 2005-9-25 閱讀數(shù)：

STATEMENT OF MARKETING EXPENSES

For the year ended JULY.31,1998

LINE

15744

FROM AJI-02 Sup.5 MONETARY UNIT:YUAN

THIS YEAR'S

PLAN

THIS MONTH'S ACTUAL

LAST YEAR'S ACTUAL ITEMS

Salaries and wages Depreciation Repairs

Supplies consumed Amortization of low cost and short lived articles Office expenses Travelling Commission

Consignment handing fee Transportation Loading and unloading Packaging Insurance Advertising Rental

Sales service fee Micellaneous TOTAL

NO.中文：銷售費(fèi)用明細(xì)表

發(fā)表時(shí)間: 2005-9-25 閱讀數(shù)：

15745

銷售費(fèi)用明細(xì)表

項(xiàng)目實(shí)際

工資

折舊費(fèi)

修理費(fèi)

物料消耗

低值易耗品攤銷

辦公費(fèi)

差旅費(fèi)

銷售傭金

代銷手續(xù)費(fèi)

運(yùn)輸費(fèi)

裝卸費(fèi)

包裝費(fèi)

保險(xiǎn)費(fèi)

廣告費(fèi)

租賃費(fèi)

銷售服務(wù)費(fèi)

其他

合計(jì)

會(huì)外工02表附表5in Cit

本年計(jì)劃、單位：元 AJI

本月實(shí)際、上年實(shí)際、行次

第四篇：香港會(huì)計(jì)報(bào)表(中英文對照)

1.Balance Sheets

1.資產(chǎn)負(fù)債表

2.INCOME STATEMENT

2.損益表

3.CASH-FLOWSTATEMENT

3.現(xiàn)金流量表

第五篇：外商投資企業(yè)會(huì)計(jì)報(bào)表項(xiàng)目中英文對照表

外商投資企業(yè)會(huì)計(jì)報(bào)表項(xiàng)目中英文對照表

字體大?。捍?| 中 | 小 2006-12-14 16:46評論：0

外商投資企業(yè)會(huì)計(jì)報(bào)表項(xiàng)目中英文對照表(供參考)

外商投資工業(yè)企業(yè)會(huì)計(jì)報(bào)表

Financial Statements for Industrial Enterprises with Foreign Investment

━━━━━━━━━━━━━━━━

(企業(yè)名稱 NAME OF ENTERPRISE)資產(chǎn)負(fù)債表 BALANCE SHEET

_____年_____月_____日 會(huì)外工01表

As of(month/date)19 FORM AFI(INDUSTRIAL)-01)單位 MONETARY UNIT: }1 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ , 資 產(chǎn) 行次 年初數(shù) 期末數(shù)

ASSETS LINE NO.AT BEG.OF YEAR AT END OF PERIOD

────────────────────────────────────────

流動(dòng)資產(chǎn)： CURRENT ASSETS }現(xiàn)金 Cash on hand 銀行存款 Cash in bank 有價(jià)證券 Marketable securities

應(yīng)收票據(jù) Notes receivable 應(yīng)收賬款 Accounts receivable 減：壞賬準(zhǔn)備 Less: provision for bad debts

預(yù)付貨款 Advances to suppliers 其他應(yīng)收款 Other receivables 待攤費(fèi)用 Prepaid expense 存貨 Inventories

減：存貨變現(xiàn)損失準(zhǔn)備Less: Provision for loss on realization of inventories 一年內(nèi)到期的長期投資 Long-term investments maturing within one year 其他流動(dòng)資產(chǎn) Other current assets 流動(dòng)資產(chǎn)合計(jì) Total current assets

長期投資：LONG-TERM INVESTMENTS 長期投資 Long-term investments 一年以上的應(yīng)收款項(xiàng) Receivables collectible after one year 固定資產(chǎn)：FIXED ASSETS: 固定資產(chǎn)原價(jià) Fixed assets-cost 21

減：累計(jì)折舊 Less: Accumulated depreciation 固定資產(chǎn)凈值 Fixed assets-net value 23 固定資產(chǎn)清理 Disposal of fixed assets 27 在建工程：CONSTRUCTION IN PROGRESS: 在建工程 Construction in progress 無形資產(chǎn)：INTANGIBLE ASSETS:

場地使用權(quán) Land occupancy right 29 3)>工業(yè)產(chǎn)權(quán)及專有技術(shù) Industry property rights and proprietary)technology 30 其他無形資產(chǎn) Other intangible assets 無形資產(chǎn)合計(jì) Total intangible assets

其他資產(chǎn)：OTHER ASSETS:-開辦費(fèi) Organization expense 籌建期間匯兌損失 Exchange loss during startup period 遞延投資損失 Deferred loss on investments

遞延稅款借項(xiàng) Deferred tax charges 其他遞延支出 Other deferred expense 待轉(zhuǎn)銷匯兌損失 Unamortized exchange loss 其他資產(chǎn)合計(jì) Total other assets 資產(chǎn)總計(jì) TOTAL ASSETS

負(fù)債及所有者權(quán)益 LIABILITIES AND OWNER’S EQUITY 流動(dòng)負(fù)債：CURRENT LIABILITIES：

短期借款 Short-term loans 應(yīng)付票據(jù) Notes payable 應(yīng)付賬款 Accounts payable 應(yīng)付工資 Accrued payroll 應(yīng)交稅金 Taxes payable 應(yīng)付股利 Dividends payable 預(yù)收貨款 Advances from customers 其他應(yīng)付款 Other payables 預(yù)提費(fèi)用 Accrued expense

職工獎(jiǎng)勵(lì)及福利基金 Staff and workers’ bonus and we lfare fund 一年內(nèi)到期的長期負(fù)債 Long-term liabilities due within one year 其他流動(dòng)負(fù)債 Other current liabilities 流動(dòng)負(fù)債合計(jì) Total current liabilities 長期負(fù)債： LONG-TERM LIABILITIES： 長期借款 Long-term loans 56

-]-應(yīng)付公司債 Debentures payable 應(yīng)付公司債溢價(jià)(折價(jià))Premium(discount)on debentures payable 一年以上的應(yīng)付款項(xiàng) Payables due after one year;長期負(fù)債合計(jì) Total long-term liabilities 其他負(fù)債：OTHER LIABILITIES： 籌建期間匯兌收益 Exchange gain during start-up period 遞延投資收益 Deferred gain on investments 遞延稅款貸項(xiàng) Deferred tax credits 其他遞延貸項(xiàng) Other deferred credits 待轉(zhuǎn)銷匯兌收益 Unamortized exchange gain

其他負(fù)債合計(jì) Total other liabilities 負(fù)債合計(jì) Total liabilities 所有者權(quán)益：OWNER’S EQUITY：

資本總額(貨幣名稱及金額______)

Registered capital(currency and amount________)實(shí)收資本(非人民幣貨幣資本期末金額_______)

Paid-in capital(amount of non-RMB currency at end of period_________)其中：中方投資(非人民幣貨幣資本期末金額_________)Including: Chinese investments(amount of non-RBM currency at end of period______)

外方投資(非人民幣貨幣資本期末金額________)70 _BAJ vYn

Foreign investments(amount of non-RMB currency at end of period______)減：已歸還投資 Less: Investments returned 資本公積 Capital surplus 儲備基金 Reserve fund

企業(yè)發(fā)展基金 Enterprise expansion fund

利潤歸還投資 Profit capitalized on return of investments 本年利潤 Current year net income 未分配利潤 Undistributed profit

所有者權(quán)益合計(jì) Total owner’s equity 負(fù)債及所有者權(quán)益總計(jì) TOTAL LIABILITIES AND OWNER’S EQUITY

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1.受托加工材料 Customers’ materials to be processed ______;

2.受托代銷商品 Consignment-in ______;3.代管商品物資 Goods held for others ______;

4.由企業(yè)負(fù)責(zé)的應(yīng)收票據(jù)貼現(xiàn) Notes receivable discounted with recourse ________;

5.租入固定資產(chǎn) Fixed assets under operating lease ________;6.本年支付的進(jìn)口環(huán)節(jié)稅金 Current year payment of import taxes ________.━━━━━━━━━━━━━━━━━━━━

企業(yè)名稱 NAME OF ENTERPRISE

利潤表 INCOME STATEMENT __________季度_____月份

For the year(or quarter, month)ended(month/date)19 會(huì)外工02表 FORM AFI(INDUSTRIAL)-02 單位：MONETARY UNIT:

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項(xiàng)目 行次 本期數(shù) 本年累計(jì)數(shù) 上年同期累計(jì)數(shù)

ITEMS LINE NO.CURRENT PERIOD CURRENT YEAR CUMULATIVE LAST YEAR CUMULATIVE

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產(chǎn)品銷售收入 Sales 其中：出口產(chǎn)品銷售收入 Including: Export Sales

減：銷售折扣與折讓 Less: Sales discounts and allowances 產(chǎn)品銷售凈額 Net sales 減：產(chǎn)品銷售稅金 Less: Sales tax 產(chǎn)品銷售成本 Cost of sales

其中：出口產(chǎn)品銷售成本 Including: Cost of export sales 產(chǎn)品銷售毛利Gross profit 減：銷售費(fèi)用 Less: Selling expense

管理費(fèi)用 General and administrative expense 財(cái)務(wù)費(fèi)用 Financial expense 其中：利息支出(減利息收入)Including：Interest expense(less interest income)匯兌損失(減匯兌收益)Exchange loss(less exchange gain)

產(chǎn)品銷售利潤 Income from main operation 加：其他業(yè)務(wù)利潤 Add: Income from other operations

營業(yè)利潤Operating income

加：投資收益 Add: Investment income

營業(yè)外收入 Non-operating income 減：營業(yè)外支出 Less: Non-operating expense加：以前損益調(diào)整

Add: Adjustment to prior year’s income and expense 利潤總額 Income before tax 減：所得稅 Less: Income tax 凈利潤 Net income

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附注：NOTES:

出口產(chǎn)品銷售收入：(1)非人民幣貨幣名稱和金額 : Export sales: Non-RMB currency(name and amount)折合記賬本位幣金額 Translated into recording currency(amount)(2)非人民幣貨幣名稱和金額

Non-RMB currency(name and amount)折合記賬本位幣金額

Translated into recording currency(amount)

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(企業(yè)名稱 NAME OF ENTERPRISE)

財(cái)務(wù)狀況變動(dòng)表STATEMENT OF CHANGES IN FINANCIAL POSITION : _______

For the year ended December 31,19________ 會(huì)外工03表

FORM AFI(INDUSTRIAL)-03 單位 MONETARY UNIT:

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流動(dòng)資金來源和運(yùn)用 行次 金額

SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO.AMOUNT ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

一、流動(dòng)資金來源 SOURCES OF WORKING CAPITAL

1.本年凈利潤C(jī)urrent year net income 1

加：不減少流動(dòng)資金的費(fèi)用和損失: Add: Amounts not affecting working capital(1)固定資產(chǎn)折舊Depreciation of fixed assets(2)無形資產(chǎn)及其他資產(chǎn)攤銷(減：其他負(fù)債轉(zhuǎn)銷)Amortization of intangible assets and other assets(less amortization of other liabilities)

(3)固定資產(chǎn)盤虧(減盤盈)Fixed assets under book amount(less over)(4)處理固定資產(chǎn)損失(減收益)Loss on disposal of fixed assets(less gain)(5)長期投資溢價(jià)攤銷(減折價(jià)攤銷)Amortization of premium on long-term investments(less amortization of discount)

(6)應(yīng)付公司債折價(jià)攤銷(減溢價(jià)攤銷)Amortization of discount on debentures payable(less amortization of discount)

(7)捐贈(zèng)固定資產(chǎn)支出 Expenditure on donation of fixed assets(8)遞延稅款 Deferred taxes(9)其他不影響流動(dòng)資產(chǎn)的費(fèi)用和損失

Other expense & losses not affecting working capital 小計(jì) SUB-TOTAL

2.其他來源：Other sources:

(1)固定資產(chǎn)清理收入(減清理費(fèi)用)Proceeds from disposal of fixed assets(less expense)

(2)收回長期投資Realization of long-term investments

(3)減少固定資產(chǎn)Decrease of fixed assets(4)減少無形資產(chǎn) Decrease of intangible assets(5)增加長期借款I(lǐng)ncrease of long-term loans

(6)發(fā)行公司債 Issuance of debentures(7)增加其他負(fù)債 Increase of other liabilities

(8)增加儲備基金和企業(yè)發(fā)展基金 Increase of reserve fund and enterprise expansion fund

(9)增加資本 Increase of capital

(10)增加資本公積 Increase of capital surplus(11)彌補(bǔ)虧損 Recovery of loss 小計(jì) SUB-TOTAL

流動(dòng)資金來源合計(jì) TOTAL SOURCES OF WORKING CAPITAL

二、流動(dòng)資金運(yùn)用 APPLICATIONS OF WORKING CAPITAL 1.利潤分配 Distribution of profit

(1)職工獎(jiǎng)勵(lì)及福利基金Staff and workers’ bonus and welfare fund(2)儲備基金 Reserve fund

(3)企業(yè)發(fā)展基金 Enterprise expansion fund(4)股利 Dividends

(5)利潤歸還所有者投資 Profit capitalized on return of owner’s investments

(6)利潤增資 Profit reinvestments

小計(jì) SUB-TOTAL

2.其他運(yùn)用 Other applications:

(1)增加固定資產(chǎn) Increase of fixed assets

(2)增加無形資產(chǎn)及其他資產(chǎn) Increase of intangible assets and other assets(3)增加長期投資 Increase of long-term investments(4)償還長期借款 Repayment of long-term loans(5)收回公司債 Repayment of company debentures(6)減少其他負(fù)債 Decrease of other liabilities

(7)歸還所有者投資(扣除利潤歸還所有者投資)Investments returned to owners(less profit capitalized on return of owner’s investments)

(8)減少資本公積 Decrease of capital surplus

(9)減少儲備基金和企業(yè)發(fā)展基金 Decrease of reseverve fund and enterprise expansion fund

小計(jì) SUB-TOTAL

流動(dòng)資金運(yùn)用合計(jì) TOTAL APPLICATIONS OF WORKING CAPITAL 流動(dòng)資金增加凈額 NET INCREASE OF WORKING CAPITAL

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流動(dòng)資金各項(xiàng)目的變動(dòng) 行次 金額

CHANGES IN WORKING CAPITAL ITEMS LINE NO.AMOUNT

────────────────────────────────────────

一、流動(dòng)資產(chǎn)本年增加數(shù) INCREASE OF CURRENT ASSETS 1.現(xiàn)金 Cash on hand 2.銀行存款 Cash in bank

3.有價(jià)證券 Marketable securities 4.應(yīng)收票據(jù) Notes receivable 5.應(yīng)收賬款 Accounts receivable 減：壞賬準(zhǔn)備Less: Provision for bad debts 6.預(yù)付貨款 Advances to suppliers 7.其他應(yīng)付款Other receivables 8.待攤費(fèi)用 Prepaid expense 9.存貨 Inventories

減：存貨變現(xiàn)損失準(zhǔn)備 Less: Provision for loss on realization of inventories 流動(dòng)資產(chǎn)增加凈額 NET INCREASE OF CURRENT ASSETS

二、流動(dòng)負(fù)債本年增加數(shù) INCREASE OF CURRENT LIABILITIES 1.短期借款 Short term loans 2.應(yīng)付票據(jù) Notes payable 3.應(yīng)付賬款 Accounts payable

4.應(yīng)付工資 Accrued payroll 5.應(yīng)交稅金 Tax payable 6.應(yīng)付股利 Dividends payable 7.預(yù)收貨款 Advances from customers 8.其他應(yīng)付款Other liabilities 9.預(yù)提費(fèi)用 Accrued expense

10.職工獎(jiǎng)勵(lì)及福利基金 Staff and workers’ bonus and welfare fund 流動(dòng)負(fù)債增加凈額 NET INCREASE OF CURRENT LIABILITIES 流動(dòng)資金增加凈額 NET INCREASE OF WORKING CAPITAL

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企業(yè)名稱 NAME OF ENTERPRISE

利潤分配表 STATEMENT OF PROFIT APPROPRIATION AND DISTRIBUTION

________

會(huì)外工02表附表1

For the year ended December 31,19______ FORM AFI(INDUSTRIAL)-02 Sub.1 單位 MONETARY UNIT:

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ITEMS LINE NO.ACTUAL THIS YEAR ACTUAL LAST YEAR

────────────────────────────────────────

凈利潤 Net income

減：職工獎(jiǎng)勵(lì)及福利基金 Less: Staff and workers’ bonus and welfare fund 儲備基金 Reserve fund

企業(yè)發(fā)展基金 Enterprise expansion fund 利潤轉(zhuǎn)作投資 Profit reinvestments

加：年初未分配利潤 Add: Undistributed profit at beginning of year 已彌補(bǔ)虧損 Recovery of loss

可供所有者分配的利潤 Profit available for distribution to owners

減：已分配股利 Less: Dividends declared 其中：中方股利 Including: Chinese dividends

外方股利 Foreign dividends 利潤歸還投資 Profit capitalized on return of investments 年末未分配利潤 Undistributed profit at end of year

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(企業(yè)名稱 NAME OF ENTERPRISE)

應(yīng)交增值稅明細(xì)表 STATEMENT OF VALUE ADDED TAX PAYABLE ______年_____月

會(huì)外工01表附表6

For the year(or month)ended(month)______ FORM AFI(INDUSTRIAL)-01 Sub.6

單位 MONETARY UNIT:

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項(xiàng)目 行次 本月數(shù) 本年累計(jì)數(shù) ITEMS LINE NO CURRENT MONTH CURRENT YEAR CUMULATIVE AMOUNT

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一、應(yīng)交增值稅：VAT payable:

1.年初未抵扣數(shù)(用“－”號反映)Amount not yet deducted at beginning of year(Represented by a “－”sign)2.銷項(xiàng)稅額 VAT on sales 出口退稅 VAT refund for exported goods 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Amount transfer out from VAT on purchase

轉(zhuǎn)出多交增值稅 Transfer out overpaid VAT 3.進(jìn)項(xiàng)稅額 VAT on purchase;已交稅金VAT paid

減免稅款Tax reduced and exempted 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 VAT payable on

domestic sales offset against VAT on purchase for export sales 轉(zhuǎn)出未交增值稅 Transfer out unpaid VAT

4.期末未抵扣數(shù)(用“－”號反映)Amount not yet deducted at end of period(Represented by a “－”.m.二、未交增值稅VAT unpaid

1.年初未交數(shù)(多交數(shù)以“－”號反映)Amount unpaid at beginning of year(Amount overpaid represented by a “－” sign)

2.本期轉(zhuǎn)入數(shù)(多交數(shù)以“－”號反映)Amount transfer in at current period(Amount overpaid represented by a “－” sign)I 3.本期已交數(shù) Amount paid at current period 4.期末未交數(shù)(多交數(shù)以“－”號反映)Amount unpaid at end of period(Amount overpaid represented by a “－” sign)━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

各行業(yè)特有的項(xiàng)目(一)外商投資旅游企業(yè)：Tourism Enterprises with Foreign cInvestment C&T`

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項(xiàng)目 ITEMS |────────────────────────────────────────

營業(yè)收入：Revenues：

客房 Rooms

餐飲 Food and beverage }公寓 Apartments 寫字樓 Office building

商場 Department store 其他 Other 營業(yè)收入合計(jì) Total revenues 營業(yè)稅金 Sales tax 客房 Rooms PvD;uk 餐飲 Food and beverage K 公寓 Apartments 寫字樓 Office building 商場 Department store

其他 Other 營業(yè)稅金合計(jì) Total sales tax " 營業(yè)成本：Operating cost: 餐飲成本 Food and beverage cost y 商品成本 Merchandise cost 其他成本 Other cost

營業(yè)成本合計(jì) Total operating cost

工資及福利：Salaries, wages and employee benefits 客房 Rooms 餐飲 Food and beverage 公寓 Apartments 寫字樓 Office building

商場 Department store 其他 Other

工資及福利合計(jì) Total salaries, wages and employee benefits 營業(yè)費(fèi)用： Operating expense: 客房 Rooms

餐飲 Food and beverage 公寓 Apartments 寫字樓 Office building 商場 Department store 其他

營業(yè)費(fèi)用合計(jì) Total operating expense 營業(yè)毛利：Gross Operating Profit by Department：

客房 Rooms 餐飲 Food and beverage 公寓 Apartments 寫字樓 Office building 商場 Department store 其他 Other

各營業(yè)部門營業(yè)毛利合計(jì) Total Gross Operating Profit by Department 不分配費(fèi)用：Unallocated expense：

工資及福利：Salaries, wages and employee benefits: 行政管理 Administrative and general 市場推廣 Marketing 能源維修 Energy and maintenance cost

工資及福利合計(jì) Total salaries, wages and employee benefits

行政管理及公共費(fèi)用：Ａ&Ｇ and public expense 行政管理 Administrative and general

市場推廣 Marketing-能源維修 Energy and maintenance cost 行政管理及公共費(fèi)用合計(jì) Total A&G and public expense 不分配費(fèi)用合計(jì) Total Unallocated expense 營業(yè)毛利 Gross Operation Profit 非經(jīng)營費(fèi)用 Fixed charges 營業(yè)利潤 Operating income

加：投資收益 Add: Investment income 營業(yè)外收入 Non-operating revenues

減：營業(yè)外支出 Less: Non-operating expense

加：以前損益調(diào)整 Add: Adjustment of prior year’s income and expense 利潤總額 Income before tax 減：所得稅 Income tax 凈利潤 Net income

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會(huì)外旅02表 FORM AFT(Tourism)-02

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 本期實(shí)際 Current period’s actual 本期預(yù)算 Current period’s plan

上年同期 Same period last year 本年累計(jì) current year cumulative 上年累計(jì) Last year cumulative百分比% Percentage 委托銀行收款 Collections entrusted to the bank 預(yù)付定金 Prepaid deposit

預(yù)收定金 Deposit received in advance

應(yīng)付工資及福利 Accrued Payroll and employee benefits

(二)外商投資施工企業(yè)：Construction Enterprises with Foreign Investment 1.固定資產(chǎn)及臨時(shí)設(shè)施 Fixed assets and temporary installation

2.臨時(shí)設(shè)施 Temporary installation 3.臨時(shí)設(shè)施攤銷 Amortization of temporary installation

4.臨時(shí)設(shè)施凈值 Net value of temporary installation 5.臨時(shí)設(shè)施清理 Disposal of temporary installation

6.專項(xiàng)工程 Specific construction project;7.工程結(jié)算收入 Revenues 8.工程結(jié)算稅金 Sales tax

9.工程結(jié)算成本 Cost of sales 10.工程結(jié)算毛利 Gross profit 11.工程結(jié)算利潤 Income from main operation

12.會(huì)外施01表 FORM AFC(Construction)-01

(三)外商投資商品流通企業(yè) Commercial Enterprises with Foreign Investment: 1.商品銷售收入 Sales 2.商品銷售收入凈額 Net sales 3.商品銷售成本 Cost of sales 4.進(jìn)貨費(fèi)用 Purchase expense 1 5.商品銷售毛利 Gross profit

6.代購代銷收入 Income from purchase and sales commission 7.主營業(yè)務(wù)毛利 Gross profit from main operation 8.銷貨費(fèi)用 Selling expense 9.主營業(yè)務(wù)利潤 Income from main operation 10.會(huì)外商01表 FORM AFC(Commercial)-０１

(四)外商投資房地產(chǎn)企業(yè) Real Estate Enterprises with Foreign Investment：

1.在建開發(fā)產(chǎn)品 Work in progress 2.遞延出租收入 Deferred rental income 3.經(jīng)營收入 Revenues

4.經(jīng)營稅金 Sales tax 5.經(jīng)營成本 Operating cost!6.經(jīng)營毛利 Gross profit 7.經(jīng)營利潤 Income from main operation 8.非人民幣貨幣經(jīng)營收入 Non-RMB revenues 9.會(huì)外房01表 FORM AFR(Real Estate)-01

(五)外商投資租賃企業(yè) Lease Enterprises with Foreign Investment：

1.預(yù)付租賃資產(chǎn)款 Advances to lessor 2.低值易耗品：Low-value consumables 3.一年內(nèi)到期的長期投資及長期應(yīng)收款

Long-term investments and receivables maturing within one year 4.應(yīng)收租賃款 Lease payment receivables 5.未實(shí)現(xiàn)租賃收益 Unearned lease income 6.應(yīng)收轉(zhuǎn)租賃款 Sub-lease payment receivables 7.逾期未收租賃款 Lease payment receivables past due 8.長期投資及長期應(yīng)收款合計(jì) Total long-term investments and long-term receivables

9.經(jīng)營租賃資產(chǎn) Assets under operating lease

10.經(jīng)營租賃資產(chǎn)原價(jià) Original cost of assets under operating lease 11.經(jīng)營租賃資產(chǎn)折舊 Depreciation of assets under operating lease 12.經(jīng)營租賃資產(chǎn)凈值 Net value of assets under operating lease 13.租賃保證金 Deposit from lessee

14.應(yīng)付轉(zhuǎn)租賃租金 Sub-lease payment payables to lessor)15.營業(yè)收入 Revenues

16.利息收入 Interest revenues 17.手續(xù)費(fèi)收入 Service fee revenues 18.營業(yè)稅金 Sales tax

19.營業(yè)支出 Operating expenditure

20.利息支出 Interest expense