财务报表大全(中英文对照版)

j较为详细的财务报表设置

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表 会外工01表 FROM AJI-01 单位：元 MONETARY UNIT:YUAN LIABLITIES AND OWNER'EQUITY 行次及所 年初数所有者 期末数所有者 AT END OF YEAR

BALANCE SHEET Printed by 资 产 ASSETS For the year(or,quarter,month)ended JULY31,1998 行次 LINENO 流动资产 现金 银行存款 有价债券 应收票据 应收帐款 减：坏帐准备 debts F 预付帐款 其他应收款 待摊费用 expenses For CURRENT ASSETS EQUI Cash on handIT Cash in bankloan Marketable securities Notes receivableetie Accounts receivablees Less:Provision for bad 1 2 4 5 6 7 Advance to suppliersd de Other receivablesustom Deferred and prepaid 8 10 11 12 13 15 16 流动负债合计 17 LONG TERM INVESTMENTSliti Long-term investmentsiesg Receivables clooectable 18 20 with 长期负债: 长期借款 LONG-TERM LIABILITIESliti Long-term loansment 56 57 58 59 60 Total current liabilitiesg 55 年初数 资 AT BEG OF YEAR 期末数 资 AT END OF YEAR 负债及所有者权益

LINE NO AT BEG OF YEAR 流动负债: 短期借款 应付票据 应付帐款 应付工资 应交税金 应付股利 预收货款 其他应付款 CURRENT LIABILITIES Short term loansS Notes payableansS Accounts payableties Accrued payrolletie Taxes payablevabl Dividends payablebad Advances from customersbts Other payablesesust 42 43 44 45 46 47 48 50 51 52 53 54

存货 Inventoriesns 减：存货变现损失准备Less:Provision for loss on realizationof inventoriesquarter,mo 一年内到期的长期投资 Long-term investments maturing within one yeartoriesquar 其他流动资产 流动资产合计 with 长期投资: Other current assetslities Total current assetsg

预提费用 Accrued expensesaid 职工奖励及福利基金 Staff and worker' bonus and welfare fundhe year(o 一年内到期的长期负债 Long-term liabilities due within one yearinventorie 其他流动负债 Other current liabilitiesg with

长期投资 一年以上的应收帐款 after onr yearne yearto 固定资产: 固定资产原价 减:累计折旧 depreciationes pa 固定资产净值 li 固定资产清理 liab 在建工程: 在建工程 progressliab 无形资产: 场地使用权 工业产权及专有技术 patentsriodsblee 其他无形资产 pate 无形资产合计 assetsriodsb 其他资产:

FIXED ASSETS: pay Fixed assets-cost) on d Less:Accumulated Fixed assets-net valueerm 23 Disposal of fixed assetsm 27 CONSTRUCTION IN PROGRESSsm l Construction in 28 INTANGIBLE ASSETS:ing Land occupancy rightvestm Proprietary technology and Other intangible assetsd 31 Total intangible 32 OTHER ASSETSer l Organization expensesies Exchange loss during 33 34 Deferred taxs debit and a Deferred loss on Other deferred 37 Unamortized exchange loss 38 35 36 29 30 21 22

应付公司债 Debentures payablee aft 应付公司溢价(折价) Premium (discount) on debentures payableeartorie 一年以上的应付款项 Payable due after one yearentures p 长期负债合计 Total long term liabilitiesbleear

其他负债: OTHER LIABILIT

IESROGR 筹建期间汇兑收益 Exchange gain during start-up periodsbleeart 递延投资收益 Deferred gain on investmentsperiod 递延税款贷项 Deferred taxes creditstment 其他递延贷项 Other deferred creditd pate 待转销汇兑收益 Unamortized exchange gainatentsr 其他负债合计 Total other liabilities asset 负债合计 Total liabilitiessset 所有者权益: OWNERS' EQUITYation 资本总额Registered capital(货币名称及金额Currency and amount)oddsbleeart 实收资本Paid in capital(非人民币资本期末金额amount of foreign currency at end of period,month)ended D 其中:资损 中方投资Chinese investment(非人民币资本期末金额 amount of foreign currency at end of periodnth)ended DEC 外方投资Foreign investment(非人民币资本期末金额 amount of foreign currency at end of periodnth)ended DEC 减:已归还投资 Less:Investment returnedeign c 资本公积 Capital surplusnede

61 62 63 64 65 66 67

开办费 筹建期间汇兑损失 start-up perioddsbleear 递延税款借项 递延投资损失 investmentsn curr 其他递延支出 expensesmentsn 待转销汇兑损失 foreig

68

69 70 71 72

储备基金 Reserve fundusne 74 企业发展基金 Enterprise expansion fundign cu 75 利润归还投资 Profit capitalised on return of investmentnd of 76 本年利润 Current year profitrn o 77 未分配利润 Undistributed profitstrn o 78 所有者权益合计 Total owners' 其他资产合计 Total other assetsted pr equityrn of i 80 负债及所有者权益总计 TOTAL LIABILITIES AND 资产合计 TOTAL ASSETS Tot OWNERS' EQUITYnvestmentn 81 附注：Notes:1.受托加工材料Customer' 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____.d for others____;

资 产 负 债 表

BALANCE SHEET

会外工０1表 FROM AJI-01单位：元

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____.d for others____;