財務類專業(yè)術語中英文對照

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1、日期:2007年8月外商投資工業(yè)企業(yè)會計報表FinancialStatementsforIndustrialEnterpriseswithForeignInvestment1(企業(yè)名稱 NAME OF ENTERPRISE)2資產負債表 BALANCE SHEET3_年_月_日 會外工01表4As of(month/date)19 FORM AFI(INDUSTRIAL)-015單位 MONETARY UNIT:67資 產 行次 年初數(shù) 期末數(shù)8ASSETS LINE NO.AT BEG.OF YEAR AT END OF PERIOD910流動資產：CURRENT ASSETS11現(xiàn)金 Ca

2、sh on hand 112銀行存款 Cash in bank 213有價證券 Marketable securities 414應收票據(jù) Notes receivable 515應收賬款 Accounts receivable 616減：壞賬準備 Less:provision for bad debts 717預付貨款 Advances to suppliers 818其他應收款 Other receivables 1019待攤費用 Prepaid expense 1120存貨 Inventories 1221減：存貨變現(xiàn)損失準備Less:Provision for loss on real

3、ization of22inventories 1323一年內到期的長期投資 Long-term investments maturing within one year 1524其他流動資產 Other current assets 1625流動資產合計 Total current assets 1726長期投資：LONG-TERM INVESTMENTS:27長期投資 Long-term investments 1828一年以上的應收款項 Receivables collectible after one year 2029固定資產：FIXED ASSETS:30固定資產原價 Fixed

4、assets-cost 2131減：累計折舊 Less:Accumulated depreciation 2232固定資產凈值 Fixed assets-net value 2333固定資產清理 Disposal of fixed assets 2734在建工程：CONSTRUCTION IN PROGRESS:35在建工程 Construction in progress 2836無形資產：INTANGIBLE ASSETS:37場地使用權 Land occupancy right 2938工業(yè)產權及專有技術 Industry property rights and proprietary3

5、9technology 3040其他無形資產 Other intangible assets 3141無形資產合計 Total intangible assets 3242其他資產：OTHER ASSETS:43開辦費 Organization expense 3344籌建期間匯兌損失 Exchange loss during startup period 3445遞延投資損失 Deferred loss on investments 3546遞延稅款借項 Deferred tax charges 3647其他遞延支出 Other deferred expense 3748待轉銷匯兌損失 Un

6、amortized exchange loss 3849其他資產合計 Total other assets 4050資產總計 TOTAL ASSETS 4151負債及所有者權益52LIABILITIES AND OWNERS EQUITY53流動負債：CURRENT LIABILITIES：54短期借款 Short-term loans 4255應付票據(jù) Notes payable 4356應付賬款 Accounts payable 4457應付工資 Accrued payroll 4558應交稅金 Taxes payable 4659應付股利 Dividends payable 4760預收

7、貨款 Advances from customers 4861其他應付款 Other payables 5062預提費用 Accrued expense 5163職工獎勵及福利基金 Staff and workers bonus and we lfare fund 5264一年內到期的長期負債 Long-term liabilities due within one year 5365其他流動負債 Other current liabilities 5466流動負債合計 Total current liabilities 5567長期負債：LONG-TERM LIABILITIES：68長期借

8、款 Long-term loans 5669應付公司債 Debentures payable 5770應付公司債溢價(折價)Premium(discount)on debentures payable 5871一年以上的應付款項 Payables due after one year 5972長期負債合計 Total long-term liabilities 6073其他負債：OTHER LIABILITIES：74籌建期間匯兌收益 Exchange gain during start-up period 6175遞延投資收益 Deferred gain on investments 627

9、6遞延稅款貸項 Deferred tax credits 6377其他遞延貸項 Other deferred credits 6478待轉銷匯兌收益 Unamortized exchange gain 6579其他負債合計 Total other liabilities 6680負債合計 Total liabilities 6781所有者權益：OWNERS EQUITY：82資本總額(貨幣名稱及金額_)83Registered capital(currency and amount_)84實收資本(非人民幣貨幣資本期末金額_)6885Paid-in capital(amount of non-

10、RMB currency at end of period_)86其中：中方投資(非人民幣貨幣資本期末金額_)6987Including:Chinese investments(amount of non-RBM currency at end88of period_)89外方投資(非人民幣貨幣資本期末金額_)7090Foreign investments(amount of non-RMB currency at end of period_)91減：已歸還投資 Less:Investments returned 7192資本公積 Capital surplus 7293儲備基金 Reser

11、ve fund 7494企業(yè)發(fā)展基金 Enterprise expansion fund 7595利潤歸還投資 Profit capitalized on return of investments 7696本年利潤 Current year net income 7797未分配利潤 Undistributed profit 7898所有者權益合計 Total owners equity 8099負債及所有者權益總計 TOTAL LIABILITIES AND OWNERS EQUITY 81100101附注：NOTES:1021.受托加工材料 Customers materials to b

12、e processed _;1032.受托代銷商品 Consignment-in _;1043.代管商品物資 Goods held for others _;1054.由企業(yè)負責的應收票據(jù)貼現(xiàn) Notes receivable discounted with recourse _;1065.租入固定資產 Fixed assets under operating lease _;1076.本年支付的進口環(huán)節(jié)稅金 Current year payment of import taxes _.108109110企業(yè)名稱 NAME OF ENTERPRISE111利潤表 INCOME STATEMEN

13、T112_年度_季度_月份113For the year(or quarter,month)ended(month/date)19_114會外工02表 FORM AFI(INDUSTRIAL)-02115單位：MONETARY UNIT:116117項目 行次 本期數(shù) 本年累計數(shù) 上年同期累計數(shù)118ITEMS LINE NO.CURRENT PERIOD CURRENT YEAR CUMULATIVE LAST YEAR CUMULATIVE119120產品銷售收入 Sales 1121其中：出口產品銷售收入 Including:Export Sales 2122減：銷售折扣與折讓 Less

14、:Sales discounts and allowances 3123產品銷售凈額 Net sales 4124減：產品銷售稅金 Less:Sales tax 5125產品銷售成本 Cost of sales 6126其中：出口產品銷售成本 Including:Cost of export sales 7127產品銷售毛利Gross profit 8128減：銷售費用 Less:Selling expense 9129管理費用 General and administrative expense 10130財務費用 Financial expense 11131其中：利息支出(減利息收入)1

15、2132Including：Interest expense(less interest income)133匯兌損失(減匯兌收益)Exchange loss(less exchange gain)13134產品銷售利潤 Income from main operation 14135加：其他業(yè)務利潤 Add:Income from other operations 15136營業(yè)利潤Operating income 16137加：投資收益 Add:Investment income 17138營業(yè)外收入 Non-operating income 18139減：營業(yè)外支出 Less:Non-o

16、perating expense 19140加：以前年度損益調整 20141Add:Adjustment to prior years income and expense142利潤總額 Income before tax 21143減：所得稅 Less:Income tax 22144凈利潤 Net income 23145146附注：NOTES:147出口產品銷售收入：(1)非人民幣貨幣名稱和金額148Export sales:Non-RMB currency(name and amount)149折合記賬本位幣金額150Translated into recording currency

17、(amount)151(2)非人民幣貨幣名稱和金額152Non-RMB currency(name and amount)153折合記賬本位幣金額154Translated into recording currency(amount)155156(企業(yè)名稱 NAME OF ENTERPRISE)157財務狀況變動表STATEMENT OF CHANGES IN FINANCIAL POSITION158_年度159For the year ended December 31,19_160會外工03表161FORM AFI(INDUSTRIAL)-03162單位 MONETARY UNIT:1

18、63164流動資金來源和運用 行次 金額165SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO.AMOUNT166167一、流動資金來源 SOURCES OF WORKING CAPITAL1681.本年凈利潤Current year net income 1169加：不減少流動資金的費用和損失:Add:Amounts not affecting working capital170(1)固定資產折舊Depreciation of fixed assets 2171(2)無形資產及其他資產攤銷(減：其他負債轉銷)Amortization o

19、f intangible assets 3172and other assets(less amortization of other liabilities)173(3)固定資產盤虧(減盤盈)Fixed assets under book amount(less over)4174(4)處理固定資產損失(減收益)Loss on disposal of fixed assets(less gain)5175(5)長期投資溢價攤銷(減折價攤銷)Amortization of premium on long-term176investments(less amortization of disco

20、unt)6177(6)應付公司債折價攤銷(減溢價攤銷)Amortization of discount on debentures178payable(less amortization of discount)7179(7)捐贈固定資產支出 Expenditure on donation of fixed assets 8180(8)遞延稅款 Deferred taxes 9181(9)其他不影響流動資產的費用和損失 10182Other expense&losses not affecting working capital183小計 SUB-TOTAL 121842.其他來源：Other

21、 sources:185(1)固定資產清理收入(減清理費用)Proceeds from disposal of fixed assets186(less expense)13187(2)收回長期投資Realization of long-term investments 14188(3)減少固定資產Decrease of fixed assets 15189(4)減少無形資產 Decrease of intangible assets 16190(5)增加長期借款Increase of long-term loans 17191(6)發(fā)行公司債 Issuance of debentures 1

22、8192(7)增加其他負債 Increase of other liabilities 19193(8)增加儲備基金和企業(yè)發(fā)展基金 Increase of reserve fund and194enterprise expansion fund 20195(9)增加資本 Increase of capital 21196(10)增加資本公積 Increase of capital surplus 22197(11)彌補虧損 Recovery of loss 23198小計 SUB-TOTAL 25199流動資金來源合計 TOTAL SOURCES OF WORKING CAPITAL 2620

23、0二、流動資金運用 APPLICATIONS OF WORKING CAPITAL2011.利潤分配 Distribution of profit202(1)職工獎勵及福利基金Staff and workers bonus and welfare fund 27203(2)儲備基金 Reserve fund 28204(3)企業(yè)發(fā)展基金 Enterprise expansion fund 29205(4)股利 Dividends 30206(5)利潤歸還所有者投資 Profit capitalized on return of owners investments 31207(6)利潤增資 P

24、rofit reinvestments 32208小計 SUB-TOTAL 342092.其他運用 Other applications:210(1)增加固定資產 Increase of fixed assets 35211(2)增加無形資產及其他資產 Increase of intangible assets and other assets 36212(3)增加長期投資 Increase of long-term investments 37213(4)償還長期借款 Repayment of long-term loans 38214(5)收回公司債 Repayment of compan

25、y debentures 39215(6)減少其他負債 Decrease of other liabilities 40216(7)歸還所有者投資(扣除利潤歸還所有者投資)Investments returned to owners 41217(less profit capitalized on return of owners investments)218(8)減少資本公積 Decrease of capital surplus 42219(9)減少儲備基金和企業(yè)發(fā)展基金 Decrease of reseverve fund and220enterprise expansion fund

26、 43221小計 SUB-TOTAL 45222流動資金運用合計 TOTAL APPLICATIONS OF WORKING CAPITAL 46223流動資金增加凈額 NET INCREASE OF WORKING CAPITAL 47224225226流動資金各項目的變動 行次 金額227CHANGES IN WORKING CAPITAL ITEMS LINE NO.AMOUNT228229一、流動資產本年增加數(shù) INCREASE OF CURRENT ASSETS2301.現(xiàn)金 Cash on hand 482312.銀行存款 Cash in bank 492323.有價證券 Mark

27、etable securities 502334.應收票據(jù) Notes receivable 512345.應收賬款 Accounts receivable 52235減：壞賬準備Less:Provision for bad debts 532366.預付貨款 Advances to suppliers 542377.其他應付款Other receivables 552388.待攤費用 Prepaid expense 562399.存貨 Inventories 57240減：存貨變現(xiàn)損失準備 Less:Provision for loss on realization of241invento

28、ries 58242流動資產增加凈額 NET INCREASE OF CURRENT ASSETS 61243二、流動負債本年增加數(shù) INCREASE OF CURRENT LIABILITIES2441.短期借款 Short term loans 622452.應付票據(jù) Notes payable 632463.應付賬款 Accounts payable 642474.應付工資 Accrued payroll 652485.應交稅金 Tax payable 662496.應付股利 Dividends payable 672507.預收貨款 Advances from customers 68

29、2518.其他應付款Other liabilities 692529.預提費用 Accrued expense 7025310.職工獎勵及福利基金 Staff and workers bonus and welfare fund 71254流動負債增加凈額 NET INCREASE OF CURRENT LIABILITIES 74255流動資金增加凈額 NET INCREASE OF WORKING CAPITAL 75256257258企業(yè)名稱 NAME OF ENTERPRISE259利潤分配表 STATEMENT OF PROFIT APPROPRIATION AND DISTRIBU

30、TION260_年度261會外工02表附表1262For the year ended December 31,19_ FORM AFI(INDUSTRIAL)-02 Sub.1263單位 MONETARY UNIT:264265項目 行次 本年實際 上年實際266ITEMS LINE NO.ACTUAL THIS YEAR ACTUAL LAST YEAR267268凈利潤 Net income 1269減：職工獎勵及福利基金 Less:Staff and workers bonus and welfare270fund 2271儲備基金 Reserve fund 3272企業(yè)發(fā)展基金 En

31、terprise expansion fund 4273利潤轉作投資 Profit reinvestments 5274加：年初未分配利潤 Add:Undistributed profit at beginning of year 7275已彌補虧損 Recovery of loss 8276可供所有者分配的利潤 Profit available for distribution to owners 10277減：已分配股利 Less:Dividends declared 11278其中：中方股利 Including:Chinese dividends 12279外方股利 Foreign di

32、vidends 13280利潤歸還投資 Profit capitalized on return of investments 14281年末未分配利潤 Undistributed profit at end of year 15282283284(企業(yè)名稱 NAME OF ENTERPRISE)285應交增值稅明細表286STATEMENT OF VALUE ADDED TAX PAYABLE287_年_月288會外工01表附表6289For the year(or month)ended(month)_ FORM AFI(INDUSTRIAL)-01 Sub.6290單位 MONETARY

33、 UNIT:291292項目 行次 本月數(shù) 本年累計數(shù)293ITEMS LINE NO CURRENT MONTH CURRENT YEAR CUMULATIVE AMOUNT294295一、應交增值稅：VAT payable:2961.年初未抵扣數(shù)(用“”號反映)297Amount not yet deducted at beginning of year(Represented by a“”sign)2982.銷項稅額 VAT on sales299出口退稅 VAT refund for exported goods300進項稅額轉出 Amount transfer out from301

34、VAT on purchase302轉出多交增值稅 Transfer out overpaid VAT3033.進項稅額 VAT on purchase304已交稅金VAT paid305減免稅款Tax reduced and exempted306出口抵減內銷產品應納稅額 VAT payable on307domestic sales offset against VAT on purchase for export sales308轉出未交增值稅 Transfer out unpaid VAT3094.期末未抵扣數(shù)(用“”號反映)Amount not yet deducted at end

35、 of period(Represented by a“”310sign)311二、未交增值稅VAT unpaid3121.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)3132.本期轉入數(shù)(多交數(shù)以“”號反映)Amount transfer in at current period(Amount overpaid represented by a“”sign)3143.本期已交數(shù) Amount paid at current period3154.期末未交數(shù)(

36、多交數(shù)以“”號反映)Amount unpaid at end of period(Amount overpaid represented by a“”sign)316317各行業(yè)特有的項目318(一)外商投資旅游企業(yè)：Tourism Enterprises with Foreign319Investment320321項目 ITEMS322323營業(yè)收入：Revenues：324客房 Rooms325餐飲 Food and beverage326公寓 Apartments327寫字樓 Office building328商場 Department store329其他 Other330營業(yè)收入

37、合計 Total revenues331營業(yè)稅金 Sales tax332客房 Rooms333餐飲 Food and beverage334公寓 Apartments335寫字樓 Office building336商場 Department store337其他 Other338營業(yè)稅金合計 Total sales tax339營業(yè)成本：Operating cost:340餐飲成本 Food and beverage cost341商品成本 Merchandise cost342其他成本 Other cost343營業(yè)成本合計 Total operating cost344工資及福利：Sa

38、laries,wages and employee benefits345客房 Rooms346餐飲 Food and beverage347公寓 Apartments348寫字樓 Office building349商場 Department store350其他 Other351工資及福利合計 Total salaries,wages and employee benefits352營業(yè)費用：Operating expense:353客房 Rooms354餐飲 Food and beverage355公寓 Apartments356寫字樓 Office building357商場 Depa

39、rtment store358其他 Other359營業(yè)費用合計 Total operating expense360營業(yè)毛利：Gross Operating Profit by Department：361客房 Rooms362餐飲 Food and beverage363公寓 Apartments364寫字樓 Office building365商場 Department store366其他 Other367各營業(yè)部門營業(yè)毛利合計 Total Gross Operating Profit by Department368不分配費用：Unallocated expense：369工資及福利

40、：Salaries,wages and employee benefits:370行政管理 Administrative and general371市場推廣 Marketing372能源維修 Energy and maintenance cost373工資及福利合計 Total salaries,wages and employee benefits374行政管理及公共費用：&and public expense375行政管理 Administrative and general376市場推廣 Marketing377能源維修 Energy and maintenance cost378行政

41、管理及公共費用合計 Total A&G and public expense379不分配費用合計 Total Unallocated expense380營業(yè)毛利 Gross Operation Profit381非經營費用 Fixed charges382營業(yè)利潤 Operating income383加：投資收益 Add:Investment income384營業(yè)外收入 Non-operating revenues385減：營業(yè)外支出 Less:Non-operating expense386加：以前年度損益調整 Add:Adjustment of prior years income

42、and expense387利潤總額 Income before tax388減：所得稅 Income tax389凈利潤 Net income390391會外旅02表 FORM AFT(Tourism)-02392393本期實際 Current periods actual394本期預算 Current periods plan395上年同期 Same period last year396本年累計 current year cumulative397上年累計 Last year cumulative398百分比%Percentage%399委托銀行收款 Collections entrus

43、ted to the bank400預付定金 Prepaid deposit401預收定金 Deposit received in advance402應付工資及福利 Accrued Payroll and employee benefits403(二)外商投資施工企業(yè)：Construction Enterprises with Foreign Investment4041.固定資產及臨時設施 Fixed assets and temporary installation4052.臨時設施 Temporary installation4063.臨時設施攤銷 Amortization of te

44、mporary installation4074.臨時設施凈值 Net value of temporary installation4085.臨時設施清理 Disposal of temporary installation4096.專項工程 Specific construction project4107.工程結算收入 Revenues4118.工程結算稅金 Sales tax4129.工程結算成本 Cost of sales41310.工程結算毛利 Gross profit41411.工程結算利潤 Income from main operation41512.會外施01表 FORM

45、AFC(Construction)-01416(三)外商投資商品流通企業(yè) Commercial Enterprises with Foreign Investment:4171.商品銷售收入 Sales4182.商品銷售收入凈額 Net sales4193.商品銷售成本 Cost of sales4204.進貨費用 Purchase expense4215.商品銷售毛利 Gross profit4226.代購代銷收入 Income from purchase and sales commission4237.主營業(yè)務毛利 Gross profit from main operation4248

46、.銷貨費用 Selling expense4259.主營業(yè)務利潤 Income from main operation42610.會外商01表 FORM AFC(Commercial)-01427(四)外商投資房地產企業(yè) Real Estate Enterprises with Foreign Investment：4281.在建開發(fā)產品 Work in progress4292.遞延出租收入 Deferred rental income4303.經營收入 Revenues4314.經營稅金 Sales tax4325.經營成本 Operating cost4336.經營毛利 Gross pr

47、ofit4347.經營利潤 Income from main operation4358.非人民幣貨幣經營收入 Non-RMB revenues4369.會外房01表 FORM AFR(Real Estate)-01437(五)外商投資租賃企業(yè) Lease Enterprises with Foreign Investment：4381.預付租賃資產款 Advances to lessor4392.低值易耗品：Low-value consumables4403.一年內到期的長期投資及長期應收款441Long-term investments and receivables maturing w

48、ithin one year4424.應收租賃款 Lease payment receivables4435.未實現(xiàn)租賃收益 Unearned lease income4446.應收轉租賃款 Sub-lease payment receivables4457.逾期未收租賃款 Lease payment receivables past due4468.長期投資及長期應收款合計 Total long-term investments and long-term receivables4479.經營租賃資產 Assets under operating lease44810.經營租賃資產原價 Or

49、iginal cost of assets under operating lease44911.經營租賃資產折舊 Depreciation of assets under operating lease45012.經營租賃資產凈值 Net value of assets under operating lease45113.租賃保證金 Deposit from lessee45214.應付轉租賃租金 Sub-lease payment payables to lessor45315.營業(yè)收入 Revenues45416.利息收入 Interest revenues45517.手續(xù)費收入 Se

50、rvice fee revenues45618.營業(yè)稅金 Sales tax45719.營業(yè)支出 Operating expenditure45820.利息支出 Interest expense45921.營業(yè)毛利 Gross profit46022.非人民幣貨幣營業(yè)收入 Non-RMB operating income46123.會外租01表 FORM AFL(Lease)-01462(六)外商投資交通企業(yè)：Transportation Enterprises with Foreign Investment：4631.主營業(yè)務收入 Revenues4642.營業(yè)稅金 Sales tax465

51、3.營業(yè)成本 Operating cost4664.主營業(yè)務毛利 Gross profit4675.主營業(yè)務利潤 Income from main operation4686.會外交01表 FORM AFT(Transportation)-01469(七)外商投資銀行：Banks with Foreign Investment：4701.現(xiàn)金及銀行存款 Cash on hand and cash in bank4712.貴金屬 Precious metal4723.存放中央銀行款項 Deposits and required reserve in central bank4734.存放同業(yè)款項

52、 Deposits in other banks4745.存放聯(lián)行款項 Deposits in correspondent banks4756.拆出資金 Loans to other banks4767.短期貸款 Short-term loans4778.進出口押匯 Acceptance of draft under letter of credit for imports and exports4789.應收利息 Interest receivable47910.壞賬準備 Bad debt provision for interest receivable48011.貼現(xiàn) Discount4

53、8112.中長期貸款 Medium or long-term loans48213.逾期貸款 Past due loans48314.貸款呆賬準備 Bad debt provision for loan principals48415.短期存款 Short-term deposits48516.短期儲蓄存款 Short-term savings deposits48617.向中央銀行借款 Borrowings from central bank48718.同業(yè)存放款項 Deposit from other banks48819.聯(lián)行存放款項 Deposit from correspondent

54、 banks48920.拆入資金 Loans from other banks49021.應解匯款 Amounts payable on wire transfers received49122.發(fā)行短期債券 Issuance of short-term debentures payable49223.長期存款 Long-term deposits49324.長期儲蓄存款 Long-term savings deposits49425.保證金 Margin(held by bank in financial transactions)49526.發(fā)行長期債券 Issuance of long-

55、term debentures payable49627.營業(yè)收入 Revenues49728.利息收入 Interest revenues49829.金融企業(yè)往來收入 Revenues from transactions with financial institutions49930.手續(xù)費收入 Service fee revenues50031.其他營業(yè)收入 Other operating revenues50132.營業(yè)支出 Operating expenditure50233.利息支出 Interest expense50334.金融企業(yè)往來支出 Expense from trans

56、actions with financial institutions50435.手續(xù)費支出 Service fee expense50536.營業(yè)費用 Operating expense50637.其他營業(yè)支出 Other operating expenditure50738.營業(yè)稅金 Sales tax50839.會外銀01表 FORM AFB(Bank)-01509(八)外商投資農業(yè)企業(yè) Agricultural Enterprises with Foreign Investment：5101.會外農01表 FORM AFA(Agriculture)-01511(九)外商投資服務企業(yè) S

57、ervice Enterprises with Foreign Investment：5121.營業(yè)收入 Revenues5132.營業(yè)稅金 Sales tax5143.營業(yè)成本 Operating cost5154.營業(yè)費用 Operating expense5165.營業(yè)毛利 Gross profit5176.會外服01表 FORM AFS(Service)-014.期末未抵扣數(shù)(用“”號反映)Amount not yet deducted at end of period(Represented by a“”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.本期轉入數(shù)(多交數(shù)以“”號反映)Amount transfer in at current period(Amount overpaid represented by a“”sign)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)