第一篇：会计报表项目中英文对照帖(基本完成)
会计报表项目中英文对照帖（基本完成）Balance sheet(audited)资产负债表 Assets 资产
Current assets 流动资产、Cash 货币资金
Short-term investment 短期投资 Notes receivable 应收票据 Dividends receivable 应收股利 Interest receivable 应收利息 Account receivable 应收帐款 Other receivable 其他应收款 Advanced to suppliers 预付帐款 Subsidies receivable 应收补贴款 Inventories 存货 Prepaid expenses 待摊费用
Long-term investments maturing within one year 一年内到期的长期投资 Other current assents 其他流动资产 Total current assets 流动资产合计 Long-term investments 长期投资
Long-term equity investment 长期股权投资 Long-term debt investment 长期债权投资 Total long-term investment 长期投资合计 Fixed assets 固定资产 Fixed assets-cost 固定资产原价
Less: accumulated depreciation 减：累计折旧 Fixed assets net value 固定资产净值
Less: impairment of fixed assets 减： 固定资产减值准备 Fixed asset-book value 固定资产净值 Materials for projects 工程物资 Construction in progress 在建工程 Disposal of fixed assets 固定资产清理
Total fixed assets 固定资产合计
Intangible assets and other assets 无形资产及其他资产 Intangible assets 无形资产
Long-term deferred expenses 长期待摊费用 Other long-term assets 其他长期资产
Total intangible assets and other assets 无形资产及其他资产合计 Deferred tax： 递延税项 Deferred tax debit 递延税款借项 Total assets 资产总计
Liabilities and owners’ equity 负债及所有者权益 Current liabilities : 流动负债 Short-term loans 短期借款 Notes payable 应付票据 Account payable 应付帐款 Advance from customers 预收帐款 Accrued payroll 应付工资
Accrued employee’s welfare expenses 应付福利费 Dividends payable 应付股利 Taxes payable 应交税金
Other taxes and expense payable 其他应交款 Other payable 其他应付款 Accrued expenses 预提费用 Provisions 预计负债
Long-term liabilities due within one year 一年内到期的长期负债 Other current liabilities 其他流动负债 Total current liabilities 流动负债合计 Long-term liabilities： 长期负债 Long-term loans 长期借款 Bonds payable 应付债券
Long-term accounts payable 长期应付款 Specific account payable 专项应付款 Other long-term liabilities 其他长期负债 Total long-term liabilities 长期负债合计 Deferred tax: 递延税项
Deferred tax credits 递延税款贷项 Total other liabilities : 负债合计
Owner’s equity: 所有者权益（股东权益）Paid-in capital 实收资本
Less :investment returned 减：已归还投资 Pain-in capital-net 实收资本净额 Capital surplus 资本公积 Surplus from profits 盈余公积
Including: statutory public welfare fund 其中：法定公益金 Undistributed profit 未分配利润
Total owner’s equity 所有者权益（股东权益）Total liabilities and owner’s equities 负债及所有者权益
Total liabilities and owner’s equities 负债及所有者权益
Income statement(audited)利润表（已审）
Item 项目
Sales 产品销售收入
Including :export sales 其中：出口产品销售收入 Less: sales discounts and allowances 减：销售折扣与折让 Net sales 产品销售净额
Less: sales tax 减：产品销售税金 Cost of sales 产品销售成本
Including :cost of export sales 出口产品销售成本 Gross profit 产品销售毛利 Less : selling expense 减：销售费用 General and administrative expense 管理费用 Financial expense 财务费用
Including :interest expense(less interest income)其中：利息支出（减利息收入）Exchange loss(less exchange gain)汇兑损失（减汇兑收益）Income from main operation 产品销售利润
Add :income from other operations 加：其他业务利润 Operating income 营业利润
Add : investment income 加：投资收益 Non-operating expense 营业外收入 Less: non-operating expense 减：营业外支出
Add: adjustment to pripr year’s income and expense 加：以前年度损益调整 Income before tax 利润总额 Less: income tax 减：所得税 Net income 净利润
Statement of profit apropriation and distribution(audited)利润分配表（已审）Item 项目 Net income 净利润
Add: undistributed profit at beginning of year 加：年初未分配利润 Other transferred in 其他转入
Profit available for distribution 可供分配的利润
Less: statutory surplus from profits 减：提取法定盈余公积 Statutory public welfare fund 提取法定公益金
Staff and workers’ bonus and welfare fund 职工奖励及福利基金 Reserve fund 提取储备基金
Enterprise expansion fund 提取企业发展基金
Profit capitalized on return of investments 利润归还投资 Profit available for distribution to owners 可供投资者分配的利润 Less: dividends payable for preferred stock 应付优先股股利 Voluntary surplus from profits 提取任意盈余公积 Dividends payable for common stock 应付普通股股利 Dividends transferred to capital 转作股本的普通股股利 Undistributed profit 未分配利润
Cash flows statement 现金流量表 项目 Item NO。行次 金额 amount 1.经营活动产生的现金流量： cash flows from operating activities 销售商品提供劳务收到的现金 cash received from sales of goods or rendering of services 收到的税费返还 refund of taxes 收到的其他与经营活动有关的现金流量 other cash received relating to operating to activities 现金流入小计 sub-total of cash inflows 购买商品，接受劳务支付的现金 cash-paid for goods and services 支付给职工以及为职工支付的现金 cash paid to and on behalf of employees 支付各项税费 cash paid for taxes 支付的其他与经营活动有关的现金 other cash paid relating to operating activities 现金流出小计 sub-total of cash outflows 经营活动产生的现金流量净额 net cash flows from operating activities
2.投资活动产生的现金流量 cash flows from investing activities 收回投资所收到的现金 cash received from return of investments 取得投资收益所收到的现金 cash received from investment income
处置固定资产无形资产和其他长期资产而收到的现金净额 net cash received from disposal of fixed assets ,intangible assets and other long-term assets 收到的其他与投资活动有关的现金 other cash received relating to investing activities 现金流入小计 sub-total of cash inflows 购建固定资产，无形资产和其他长期资产所支付的现金 cash paid to acquire fixed assets ,intangible assets and other long-term assets 投资所支付的现金 cash paid to acquire equity investments 支付的其他与投资活动有关的现金 other cash paid relating to investing activities 现金流出小计 sub-total of cash outflows 投资活动产生的现金流量净额 net cash flows from investing activities 3.筹资活动产生的现金流量： cash flows from financing activities 吸收投资所收到的现金 proceeds from capital increase 借款所收到的现金 proceeds from borrowings 收到的其他的与筹资活动有关的现金 other proceeds relating to financing activities 现金流入小计 sub-total of cash inflows 偿还债务所支付的现金 cash repayments of borrowings 分配股利，利润或支付利息所支付的现金 cash payments for distribution of dividends or profits or interests 支付的其他与筹资活动有关的现金 other cash payments relating to financing activities 现金流出小计 sub-total of cash outflows 筹资活动产生的现金流量净额 net cash flows from financing activities 4.汇率变动对现金的影响额 effect of foreign exchange rate changes on cash 5.现金及现金等价物净增加额 net increase in cash and cash flows from operating activities
1将净利润调节为经营活动现金流量 reconciliation of net profit to cash flows from operating activities 净利润 plus: cash equivalents at the end of the period 加：计提的资产减值准备 add: impairment of assets 固定资产折旧 depreciation of fixed assets 无形资产摊销 amortization of intangible assets 长期待摊费用摊销 amortization of long-term deferred expenses 待摊费用减少（减：增加）decrease of prepaid expenses(less: increases)预提费用增加（减：减少）increase of accrued expense(less: decrease)处置固定资产，无形资产和其他长期资产的损失（减：收益）losses on disposal of fixed assets, intangible assets and other long-term assets(or deduct gains)固定资产报废损失 losses on scrapping of fixed assets 财务费用 financial expenses 投资损失（减：收益）losses on arising from investments(or deduct: debit)递延税款贷项（减：借项）deferred tax credit(or debit)存货的减少（减：增加）decrease in inventories(or deduct: increase)经营性应收项目的减少（减：增加）decrease in operating receivables(or deduct:increase)经营性应付项目的增加（减：增加）increase in operating payables(or deduct: decrease)其他 others 经营活动产生的现金流量净额 net cash flows from operating activities 2 不涉及现金收支的投资和筹资活动 investing and financing activities that do not involve in cash receipts and payaments 债务转为资本 capital transferred from debt 一年内到期的可转换公司债券 convertible bonds due within one year 融资租入固定资产 fixed assets by finance leased 3 现金及现今等价物净增加情况 net increase in cash and cash equivalents 现金的期末余额 cash at the end of the period 减：现金的期初余额 less: cash at the beginning of the period 现金等价物的期末余额 plus: cash equivalents at the end of the period 减：现金等价物的期初余额 less: cash equivalents at the beginning of the period 现金及现金等价物的净增加额 net increase in cash and cash equivalents
第二篇：中英文对照会计报表中英文损益表
英文： 中英文损益表
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发表时间: 2006-8-17 阅读数：
项目
产品销售收入
其中：出口产品销售收入
减：销售折扣与折让
产品销售净额
减：产品销售税金
产品销售成本
其中：出口产品销售成本
产品销售毛利
减：销售费用
管理费用
财务费用
其中：利息支出(减利息收入)汇兑损失(减汇兑收益)
产品销售利润
加：其他业务利润
营业利润
加：投资收益
营业外收入
减：营业外支出
加：以前损益调整
利润总额
减：所得税
净利润
中文：英文损益表
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发表时间: 2006-8-17 阅读数：
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：中英文对照会计报表 销售费用明细表
英文： STATEMENT OF MARKETING EXPENSES
发表时间: 2005-9-25 阅读数：
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：销售费用明细表
发表时间: 2005-9-25 阅读数：
15745
销售费用明细表
项目实际
工资
折旧费
修理费
物料消耗
低值易耗品摊销
办公费
差旅费
销售佣金
代销手续费
运输费
装卸费
包装费
保险费
广告费
租赁费
销售服务费
其他
合计
会外工02表附表5in Cit
本年计划、单位：元 AJI
本月实际、上年实际、行次
第四篇：香港会计报表(中英文对照)
1.Balance Sheets
1.资产负债表
2.INCOME STATEMENT
2.损益表
3.CASH-FLOWSTATEMENT
3.现金流量表
第五篇：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
字体大小：大 | 中 | 小 2006-12-14 16:46评论：0
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 Investment
━━━━━━━━━━━━━━━━
(企业名称 NAME OF ENTERPRISE)资产负债表 BALANCE SHEET
_____年_____月_____日 会外工01表
As of(month/date)19 FORM AFI(INDUSTRIAL)-01)单位 MONETARY UNIT: }1 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ , 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 银行存款 Cash in bank 有价证券 Marketable securities
应收票据 Notes receivable 应收账款 Accounts receivable 减：坏账准备 Less: provision for bad debts
预付货款 Advances to suppliers 其他应收款 Other receivables 待摊费用 Prepaid expense 存货 Inventories
减：存货变现损失准备Less: Provision for loss on realization of inventories 一年内到期的长期投资 Long-term investments maturing within one year 其他流动资产 Other current assets 流动资产合计 Total current assets
长期投资：LONG-TERM INVESTMENTS 长期投资 Long-term investments 一年以上的应收款项 Receivables collectible after one year 固定资产：FIXED ASSETS: 固定资产原价 Fixed assets-cost 21
减：累计折旧 Less: Accumulated depreciation 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 PROGRESS: 在建工程 Construction in progress 无形资产：INTANGIBLE ASSETS:
场地使用权 Land occupancy right 29 3)>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 无形资产合计 Total intangible assets
其他资产：OTHER ASSETS:-开办费 Organization expense 筹建期间汇兑损失 Exchange loss during startup period 递延投资损失 Deferred loss on investments
递延税款借项 Deferred tax charges 其他递延支出 Other deferred expense 待转销汇兑损失 Unamortized exchange loss 其他资产合计 Total other assets 资产总计 TOTAL ASSETS
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 应付票据 Notes payable 应付账款 Accounts payable 应付工资 Accrued payroll 应交税金 Taxes payable 应付股利 Dividends payable 预收货款 Advances from customers 其他应付款 Other payables 预提费用 Accrued expense
职工奖励及福利基金 Staff and workers’ bonus and we lfare fund 一年内到期的长期负债 Long-term liabilities due within one year 其他流动负债 Other current liabilities 流动负债合计 Total current liabilities 长期负债： LONG-TERM LIABILITIES： 长期借款 Long-term loans 56
-]-应付公司债 Debentures payable 应付公司债溢价(折价)Premium(discount)on debentures payable 一年以上的应付款项 Payables due after one year;长期负债合计 Total long-term liabilities 其他负债：OTHER LIABILITIES： 筹建期间汇兑收益 Exchange gain during start-up period 递延投资收益 Deferred gain on investments 递延税款贷项 Deferred tax credits 其他递延贷项 Other deferred credits 待转销汇兑收益 Unamortized exchange gain
其他负债合计 Total other liabilities 负债合计 Total liabilities 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_______)
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_________)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 _BAJ vYn
Foreign investments(amount of non-RMB currency at end of period______)减：已归还投资 Less: Investments returned 资本公积 Capital surplus 储备基金 Reserve fund
企业发展基金 Enterprise expansion fund
利润归还投资 Profit capitalized on return of investments 本年利润 Current year net income 未分配利润 Undistributed profit
所有者权益合计 Total owner’s equity 负债及所有者权益总计 TOTAL LIABILITIES AND OWNER’S EQUITY
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 附注：NOTES:
1.受托加工材料 Customers’ materials to be processed ______;
2.受托代销商品 Consignment-in ______;3.代管商品物资 Goods held for others ______;
4.由企业负责的应收票据贴现 Notes receivable discounted with recourse ________;
5.租入固定资产 Fixed assets under operating lease ________;6.本年支付的进口环节税金 Current year payment of import taxes ________.━━━━━━━━━━━━━━━━━━━━
企业名称 NAME OF ENTERPRISE
利润表 INCOME STATEMENT __________季度_____月份
For the year(or quarter, month)ended(month/date)19 会外工02表 FORM AFI(INDUSTRIAL)-02 单位：MONETARY UNIT:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
项目 行次 本期数 本年累计数 上年同期累计数
ITEMS LINE NO.CURRENT PERIOD CURRENT YEAR CUMULATIVE LAST YEAR CUMULATIVE
────────────────────────────────────────
产品销售收入 Sales 其中：出口产品销售收入 Including: Export Sales
减：销售折扣与折让 Less: Sales discounts and allowances 产品销售净额 Net sales 减：产品销售税金 Less: Sales tax 产品销售成本 Cost of sales
其中：出口产品销售成本 Including: Cost of export sales 产品销售毛利Gross profit 减：销售费用 Less: Selling expense
管理费用 General and administrative expense 财务费用 Financial expense 其中：利息支出(减利息收入)Including：Interest expense(less interest income)汇兑损失(减汇兑收益)Exchange loss(less exchange gain)
产品销售利润 Income from main operation 加：其他业务利润 Add: Income from other operations
营业利润Operating income
加：投资收益 Add: Investment income
营业外收入 Non-operating income 减：营业外支出 Less: Non-operating expense加：以前损益调整
Add: Adjustment to prior year’s income and expense 利润总额 Income before tax 减：所得税 Less: Income tax 净利润 Net income
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注：NOTES:
出口产品销售收入：(1)非人民币货币名称和金额 : Export sales: Non-RMB currency(name and amount)折合记账本位币金额 Translated into recording currency(amount)(2)非人民币货币名称和金额
Non-RMB currency(name and amount)折合记账本位币金额
Translated into recording currency(amount)
━━━━━━━━━━━━━━━━━━
(企业名称 NAME OF ENTERPRISE)
财务状况变动表STATEMENT OF CHANGES IN FINANCIAL POSITION : _______
For the year ended December 31,19________ 会外工03表
FORM AFI(INDUSTRIAL)-03 单位 MONETARY UNIT:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
流动资金来源和运用 行次 金额
SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO.AMOUNT ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
一、流动资金来源 SOURCES OF WORKING CAPITAL
1.本年净利润Current year net income 1
加：不减少流动资金的费用和损失: Add: Amounts not affecting working capital(1)固定资产折旧Depreciation of fixed assets(2)无形资产及其他资产摊销(减：其他负债转销)Amortization of intangible assets and other assets(less amortization of other liabilities)
(3)固定资产盘亏(减盘盈)Fixed assets under book amount(less over)(4)处理固定资产损失(减收益)Loss on disposal of fixed assets(less gain)(5)长期投资溢价摊销(减折价摊销)Amortization of premium on long-term investments(less amortization of discount)
(6)应付公司债折价摊销(减溢价摊销)Amortization of discount on debentures payable(less amortization of discount)
(7)捐赠固定资产支出 Expenditure on donation of fixed assets(8)递延税款 Deferred taxes(9)其他不影响流动资产的费用和损失
Other expense & losses not affecting working capital 小计 SUB-TOTAL
2.其他来源：Other sources:
(1)固定资产清理收入(减清理费用)Proceeds from disposal of fixed assets(less expense)
(2)收回长期投资Realization of long-term investments
(3)减少固定资产Decrease of fixed assets(4)减少无形资产 Decrease of intangible assets(5)增加长期借款Increase of long-term loans
(6)发行公司债 Issuance of debentures(7)增加其他负债 Increase of other liabilities
(8)增加储备基金和企业发展基金 Increase of reserve fund and enterprise expansion fund
(9)增加资本 Increase of capital
(10)增加资本公积 Increase of capital surplus(11)弥补亏损 Recovery of loss 小计 SUB-TOTAL
流动资金来源合计 TOTAL SOURCES OF WORKING CAPITAL
二、流动资金运用 APPLICATIONS OF WORKING CAPITAL 1.利润分配 Distribution of profit
(1)职工奖励及福利基金Staff and workers’ bonus and welfare fund(2)储备基金 Reserve fund
(3)企业发展基金 Enterprise expansion fund(4)股利 Dividends
(5)利润归还所有者投资 Profit capitalized on return of owner’s investments
(6)利润增资 Profit reinvestments
小计 SUB-TOTAL
2.其他运用 Other applications:
(1)增加固定资产 Increase of fixed assets
(2)增加无形资产及其他资产 Increase of intangible assets and other assets(3)增加长期投资 Increase of long-term investments(4)偿还长期借款 Repayment of long-term loans(5)收回公司债 Repayment of company debentures(6)减少其他负债 Decrease of other liabilities
(7)归还所有者投资(扣除利润归还所有者投资)Investments returned to owners(less profit capitalized on return of owner’s investments)
(8)减少资本公积 Decrease of capital surplus
(9)减少储备基金和企业发展基金 Decrease of reseverve fund and enterprise expansion fund
小计 SUB-TOTAL
流动资金运用合计 TOTAL APPLICATIONS OF WORKING CAPITAL 流动资金增加净额 NET INCREASE OF WORKING CAPITAL
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
流动资金各项目的变动 行次 金额
CHANGES IN WORKING CAPITAL ITEMS LINE NO.AMOUNT
────────────────────────────────────────
一、流动资产本年增加数 INCREASE OF CURRENT ASSETS 1.现金 Cash on hand 2.银行存款 Cash in bank
3.有价证券 Marketable securities 4.应收票据 Notes receivable 5.应收账款 Accounts receivable 减：坏账准备Less: Provision for bad debts 6.预付货款 Advances to suppliers 7.其他应付款Other receivables 8.待摊费用 Prepaid expense 9.存货 Inventories
减：存货变现损失准备 Less: Provision for loss on realization of inventories 流动资产增加净额 NET INCREASE OF CURRENT ASSETS
二、流动负债本年增加数 INCREASE OF CURRENT LIABILITIES 1.短期借款 Short term loans 2.应付票据 Notes payable 3.应付账款 Accounts payable
4.应付工资 Accrued payroll 5.应交税金 Tax payable 6.应付股利 Dividends payable 7.预收货款 Advances from customers 8.其他应付款Other liabilities 9.预提费用 Accrued expense
10.职工奖励及福利基金 Staff and workers’ bonus and welfare fund 流动负债增加净额 NET INCREASE OF CURRENT LIABILITIES 流动资金增加净额 NET INCREASE OF WORKING CAPITAL
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
企业名称 NAME OF ENTERPRISE
利润分配表 STATEMENT OF PROFIT APPROPRIATION AND DISTRIBUTION
________
会外工02表附表1
For the year ended December 31,19______ FORM AFI(INDUSTRIAL)-02 Sub.1 单位 MONETARY UNIT:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━.项目 行次 本年实际 上年实际
ITEMS LINE NO.ACTUAL THIS YEAR ACTUAL LAST YEAR
────────────────────────────────────────
净利润 Net income
减：职工奖励及福利基金 Less: Staff and workers’ bonus and welfare fund 储备基金 Reserve fund
企业发展基金 Enterprise expansion fund 利润转作投资 Profit reinvestments
加：年初未分配利润 Add: Undistributed profit at beginning of year 已弥补亏损 Recovery of loss
可供所有者分配的利润 Profit available for distribution to owners
减：已分配股利 Less: Dividends declared 其中：中方股利 Including: Chinese dividends
外方股利 Foreign dividends 利润归还投资 Profit capitalized on return of investments 年末未分配利润 Undistributed profit at end of year
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(企业名称 NAME OF ENTERPRISE)
应交增值税明细表 STATEMENT OF VALUE ADDED TAX PAYABLE ______年_____月
会外工01表附表6
For the year(or month)ended(month)______ FORM AFI(INDUSTRIAL)-01 Sub.6
单位 MONETARY UNIT:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
项目 行次 本月数 本年累计数 ITEMS LINE NO CURRENT MONTH CURRENT YEAR CUMULATIVE AMOUNT
────────────────────────────────────────
一、应交增值税：VAT payable:
1.年初未抵扣数(用“－”号反映)Amount not yet deducted at beginning of year(Represented by a “－”sign)2.销项税额 VAT on sales 出口退税 VAT refund for exported goods 进项税额转出 Amount transfer out from VAT on purchase
转出多交增值税 Transfer out overpaid VAT 3.进项税额 VAT on purchase;已交税金VAT paid
减免税款Tax reduced and exempted 出口抵减内销产品应纳税额 VAT payable on
domestic sales offset against VAT on purchase for export sales 转出未交增值税 Transfer out unpaid VAT
4.期末未抵扣数(用“－”号反映)Amount not yet deducted at end of period(Represented by a “－”.m.二、未交增值税VAT unpaid
1.年初未交数(多交数以“－”号反映)Amount unpaid at beginning of year(Amount overpaid represented by a “－” sign)
2.本期转入数(多交数以“－”号反映)Amount transfer in at current period(Amount overpaid represented by a “－” sign)I 3.本期已交数 Amount paid at current period 4.期末未交数(多交数以“－”号反映)Amount unpaid at end of period(Amount overpaid represented by a “－” sign)━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
各行业特有的项目(一)外商投资旅游企业：Tourism Enterprises with Foreign cInvestment C&T`
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项目 ITEMS |────────────────────────────────────────
营业收入：Revenues：
客房 Rooms
餐饮 Food and beverage }公寓 Apartments 写字楼 Office building
商场 Department store 其他 Other 营业收入合计 Total revenues 营业税金 Sales tax 客房 Rooms PvD;uk 餐饮 Food and beverage K 公寓 Apartments 写字楼 Office building 商场 Department store
其他 Other 营业税金合计 Total sales tax " 营业成本：Operating cost: 餐饮成本 Food and beverage cost y 商品成本 Merchandise cost 其他成本 Other cost
营业成本合计 Total operating cost
工资及福利：Salaries, wages and employee benefits 客房 Rooms 餐饮 Food and beverage 公寓 Apartments 写字楼 Office building
商场 Department store 其他 Other
工资及福利合计 Total salaries, wages and employee benefits 营业费用： Operating expense: 客房 Rooms
餐饮 Food and beverage 公寓 Apartments 写字楼 Office building 商场 Department store 其他
营业费用合计 Total operating expense 营业毛利：Gross Operating Profit by Department：
客房 Rooms 餐饮 Food and beverage 公寓 Apartments 写字楼 Office building 商场 Department store 其他 Other
各营业部门营业毛利合计 Total Gross Operating Profit by Department 不分配费用：Unallocated expense：
工资及福利：Salaries, wages and employee benefits: 行政管理 Administrative and general 市场推广 Marketing 能源维修 Energy and maintenance cost
工资及福利合计 Total salaries, wages and employee benefits
行政管理及公共费用：Ａ&Ｇ and public expense 行政管理 Administrative and general
市场推广 Marketing-能源维修 Energy and maintenance cost 行政管理及公共费用合计 Total A&G and public expense 不分配费用合计 Total Unallocated expense 营业毛利 Gross Operation Profit 非经营费用 Fixed charges 营业利润 Operating income
加：投资收益 Add: Investment income 营业外收入 Non-operating revenues
减：营业外支出 Less: Non-operating expense
加：以前损益调整 Add: Adjustment of prior year’s income and expense 利润总额 Income before tax 减：所得税 Income tax 净利润 Net income
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
会外旅02表 FORM AFT(Tourism)-02
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 本期实际 Current period’s actual 本期预算 Current period’s plan
上年同期 Same period last year 本年累计 current year cumulative 上年累计 Last year cumulative百分比% Percentage 委托银行收款 Collections entrusted to the bank 预付定金 Prepaid deposit
预收定金 Deposit received in advance
应付工资及福利 Accrued Payroll and employee benefits
(二)外商投资施工企业：Construction Enterprises with Foreign Investment 1.固定资产及临时设施 Fixed assets and temporary installation
2.临时设施 Temporary installation 3.临时设施摊销 Amortization of temporary installation
4.临时设施净值 Net value of temporary installation 5.临时设施清理 Disposal of temporary installation
6.专项工程 Specific construction project;7.工程结算收入 Revenues 8.工程结算税金 Sales tax
9.工程结算成本 Cost of sales 10.工程结算毛利 Gross profit 11.工程结算利润 Income from main operation
12.会外施01表 FORM AFC(Construction)-01
(三)外商投资商品流通企业 Commercial Enterprises with Foreign Investment: 1.商品销售收入 Sales 2.商品销售收入净额 Net sales 3.商品销售成本 Cost of sales 4.进货费用 Purchase expense 1 5.商品销售毛利 Gross profit
6.代购代销收入 Income from purchase and sales commission 7.主营业务毛利 Gross profit from main operation 8.销货费用 Selling expense 9.主营业务利润 Income from main operation 10.会外商01表 FORM AFC(Commercial)-０１
(四)外商投资房地产企业 Real Estate Enterprises with Foreign Investment：
1.在建开发产品 Work in progress 2.递延出租收入 Deferred rental income 3.经营收入 Revenues
4.经营税金 Sales tax 5.经营成本 Operating cost!6.经营毛利 Gross profit 7.经营利润 Income from main operation 8.非人民币货币经营收入 Non-RMB revenues 9.会外房01表 FORM AFR(Real Estate)-01
(五)外商投资租赁企业 Lease Enterprises with Foreign Investment：
1.预付租赁资产款 Advances to lessor 2.低值易耗品：Low-value consumables 3.一年内到期的长期投资及长期应收款
Long-term investments and receivables maturing within one year 4.应收租赁款 Lease payment receivables 5.未实现租赁收益 Unearned lease income 6.应收转租赁款 Sub-lease payment receivables 7.逾期未收租赁款 Lease payment receivables past due 8.长期投资及长期应收款合计 Total long-term investments and long-term receivables
9.经营租赁资产 Assets under operating lease
10.经营租赁资产原价 Original cost of assets under operating lease 11.经营租赁资产折旧 Depreciation of assets under operating lease 12.经营租赁资产净值 Net value of assets under operating lease 13.租赁保证金 Deposit from lessee
14.应付转租赁租金 Sub-lease payment payables to lessor)15.营业收入 Revenues
16.利息收入 Interest revenues 17.手续费收入 Service fee revenues 18.营业税金 Sales tax
19.营业支出 Operating expenditure
20.利息支出 Interest expense
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