会计报表科目中英文对照表

会计报表科目中英文

对照表

外商投资企业会计报表项目中英文对照表

外商投资企业会计报表项目中英文对照表(供参考)

外商投资工业企业会计报表

Financial Statements for Industrial Enterprises with Foreign Investmen

T━━━━━━━━━━━━━━━━

(企业名称NAME OF ENTERPRISE)

资产负债表BALANCE SHEE

T_____年_____月_____日会外工01表

As of (month/date)19FORM AFI(INDUSTRIAL)-01

单位MONETARY UNIT:

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资产行次年初数

期末数

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

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

流动资产： CURRENT ASSETS

现金 Cash on hand

1

银行存款 Cash in bank

2

有价证券 Marketable securities

4

应收票据 Notes receivable

5

应收账款 Accounts receivable

6

减：坏账准备 Less: provision for bad debts

7

预付货款 Advances to suppliers

8

其他应收款 Other receivables

10

待摊费用 Prepaid expense

11

存货 Inventories

12

减：存货变现损失准备Less: Provision for loss on realization of

inventories

13

一年内到期的长期投资 Long-term investments maturing within one year 15

其他流动资产 Other current assets

16

流动资产合计 Total current assets

17

长期投资：LONG-TERM INVESTMENTS:

长期投资 Long-term investments

18

一年以上的应收款项 Receivables collectible after one year20 固定资产：FIXED ASSETS:

固定资产原价 Fixed assets-cost

21

减：累计折旧 Less: Accumulated depreciation

22

固定资产净值 Fixed assets-net value

23

固定资产清理 Disposal of fixed assets

27

在建工程：CONSTRUCTION IN PROGRES S:

在建工程 Construction in progress

28

无形资产：INTANGIBLE ASSETS:

场地使用权 Land occupancy right

29

工业产权及专有技术 Industry property rights and proprietary

technology

30

其他无形资产 Other intangible assets

31

无形资产合计 Total intangible assets

32

其他资产：OTHER ASSETS:

开办费 Organization expense

33

筹建期间汇兑损失 Exchange loss during startup period 34

递延投资损失 Deferred loss on investments

35

递延税款借项 Deferred tax charges

36

其他递延支出 Other deferred expense

37

待转销汇兑损失 Unamortized exchange loss

38

其他资产合计 Total other assets

40

资产总计 TOTAL ASSETS

41

负债及所有者权益

LIABILITIES AND OWNER'S EQUITY

流动负债：CURRENT LIABILITIES：

短期借款 Short-term loans

42

应付票据 Notes payable

43

应付账款 Accounts payable

44

应付工资 Accrued payroll

45

应交税金 Taxes payable

46

应付股利 Dividends payable

47

预收货款 Advances from customers

48

其他应付款 Other payables

50

预提费用 Accrued expense

51

职工奖励及福利基金 Staff and workers' bonus and we lfare fund 52 一年内到期的长期负债 Long-term liabilities due within one year 53 其他流动负债 Other current liabilities

54

流动负债合计 Total current liabilities

55

长期负债： LONG-TERM LIABILITIES：

长期借款 Long-term loans

56

应付公司债 Debentures payable

57

应付公司债溢价(折价) Premium (discount)on debentures payable

58

一年以上的应付款项 Payables due after one year

59

长期负债合计 Total long-term liabilities

60

其他负债：OTHER LIABILITIES：

筹建期间汇兑收益 Exchange gain during start-up period

61

递延投资收益 Deferred gain on investments

62

递延税款贷项 Deferred tax credits

63

其他递延贷项 Other deferred credits

64

待转销汇兑收益 Unamortized exchange gain

65

其他负债合计 Total other liabilities

66

负债合计 Total liabilities

67

所有者权益：OWNER'S EQUITY：

资本总额(货币名称及金额______)

Registered capital(currency and amount________)

实收资本(非人民币货币资本期末金额_______)

68

Paid-in capital(amount of non-RMB currency at end of period_________)其中：中方投资(非人民币货币资本期末金额_________)

69

Including: Chinese investments (amount of non-RBM currency at end

of period______)

外方投资( 非人民币货币资本期末金额________)

70

Foreign investments (amount of non-RMB currency at end of period______)减：已归还投资Less: Investments returned

71

资本公积Capital surplus

72

储备基金Reserve fund

74