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 FinancialStatementsforIndustrialEnterpriseswithForeignInvestmen 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: 资产 行次年初数期末数 ASSETS LINE NO.AT BEG.OF YEARAT 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 securities4 应收票据 Notes receivable 5 应收账款 Accounts receivable6 减：坏账准备 Less: provision for bad debts7 预付货款 Advances to suppliers8 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 inventories13 一年内到期的长期投资 Long-term investments maturing within one year15 其他流动资产 Other current assets16 流动资产合计 Total current assets17 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 depreciation22 固定资产净值 Fixed assets-net value23 固定资产清理 Disposal of fixed assets27 在建工程：CONSTRUCTION IN PROGRESS: 在建工程 Construction in progress28 无形资产：INTANGIBLE ASSETS: 场地使用权 Land occupancy right29 工业产权及专有技术 Industry property rights and proprietary technology30 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 expense33 筹建期间汇兑损失 Exchange loss during startup period 34 递延投资损失 Deferred loss on investments35 递延税款借项 Deferred tax charges36 其他递延支出 Other deferred expense37 待转销汇兑损失 Unamortized exchange loss 38 其他资产合计 Total other assets40 资产总计 TOTAL ASSETS 41 负债及所有者权益 LIABILITIES AND OWNERS 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 welfare 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 payable57 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 period61 递延投资收益 Deferred gain on investments62 递延税款贷项 Deferred tax credits63 其他递延贷项 Other deferred credits64 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：OWNERS 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 企业发展基金Enterprise expansion fund75 利润归还投资Profit capitalized on return of investments76 本年利润Current year net income77 未分配利润Undistributed profit 78 所有者权益合计Total owners equity