財(cái)務(wù)報(bào)表大全(中英文對(duì)照版)

1、 資 產(chǎn) 負(fù) 債 表 會(huì)外工1表 BALANCE SHEETFROM AJI-01單位：元 Printed by For the year(or,quarter,month)ended JULY31,1998MONETARY UNIT:YUAN 資 產(chǎn) ASSETS 行次 年初數(shù) 資期末數(shù) 資負(fù)債及所有者權(quán)益 LIABLITIES AND OWNEREQUITY 行次及所年初數(shù)所有者期末數(shù)所有者LINENOAT BEG OF YEARAT END OF YEARLINE NOAT BEG OF YEARAT END OF YEAR流動(dòng)資產(chǎn) CURRENT ASSETS EQUI流動(dòng)負(fù)債: CU

2、RRENT LIABILITIES 現(xiàn)金 Cash on handIT1 短期借款 Short term loansS 42 銀行存款 Cash in bankloan2 應(yīng)付票據(jù) Notes payableansS43 有價(jià)債券 Marketable securities 4 應(yīng)付帳款 Accounts payableties44 應(yīng)收票據(jù) Notes receivableetie5 應(yīng)付工資 Accrued payrolletie45 應(yīng)收帳款 Accounts receivablees 6 應(yīng)交稅金 Taxes payablevabl46 減：壞帳準(zhǔn)備 Less:Provision fo

3、r bad debts F7 應(yīng)付股利 Dividends payablebad 47 預(yù)付帳款 Advance to suppliersd de8 預(yù)收貨款 Advances from customersbts 48 其他應(yīng)收款 Other receivablesustom10 其他應(yīng)付款 Other payablesesust50 待攤費(fèi)用 Deferred and prepaid expenses For11 預(yù)提費(fèi)用 Accrued expensesaid 51 存貨 Inventoriesns12 職工獎(jiǎng)勵(lì)及福利基金 Staff and worker bonus and welfar

4、efundhe year(o52 減：存貨變現(xiàn)損失準(zhǔn)備Less:Provision for loss onrealizationof inventoriesquarter,mo13 一年內(nèi)到期的長(zhǎng)期負(fù)債 Long-term liabilities due within oneyearinventorie53 一年內(nèi)到期的長(zhǎng)期投資 Long-term investments maturingwithin one yeartoriesquar15 其他流動(dòng)負(fù)債 Other current liabilitiesg with54 其他流動(dòng)資產(chǎn) Other current assetslities16

5、 流動(dòng)資產(chǎn)合計(jì) Total current assetsg with17 流動(dòng)負(fù)債合計(jì) Total current liabilitiesg with55長(zhǎng)期投資: LONG TERM INVESTMENTSliti長(zhǎng)期負(fù)債: LONG-TERM LIABILITIESliti 長(zhǎng)期投資 Long-term investmentsiesg18 長(zhǎng)期借款 Long-term loansment56一年以上的應(yīng)收帳款 Receivables clooectable after onryearne yearto20 應(yīng)付公司債 Debentures payablee aft57固定資產(chǎn): FIXED

6、 ASSETS: pay 應(yīng)付公司溢價(jià)(折價(jià)) Premium (discount) on debenturespayableeartorie58 固定資產(chǎn)原價(jià) Fixed assets-cost) on d21 一年以上的應(yīng)付款項(xiàng) Payable due after one yearentures p59 減:累計(jì)折舊 Less:Accumulated depreciationes pa22 長(zhǎng)期負(fù)債合計(jì) Total long term liabilitiesbleear60 固定資產(chǎn)凈值 Fixed assets-net valueerm li23 固定資產(chǎn)清理 Disposal of f

7、ixed assetsm liab27在建工程: CONSTRUCTION IN PROGRESSsm l其他負(fù)債: OTHER LIABILITIESROGR 在建工程 Construction in progressliab28 籌建期間匯兌收益 Exchange gain during start-upperiodsbleeart61無形資產(chǎn): INTANGIBLE ASSETS:ing 遞延投資收益 Deferred gain oninvestmentsperiod62 場(chǎng)地使用權(quán) Land occupancy rightvestm29 遞延稅款貸項(xiàng) Deferred taxes cr

8、editstment63 工業(yè)產(chǎn)權(quán)及專有技術(shù) Proprietary technology andpatentsriodsblee30 其他遞延貸項(xiàng) Other deferred creditd pate64其他無形資產(chǎn) Other intangible assetsd pate31 待轉(zhuǎn)銷匯兌收益 Unamortized exchange gainatentsr65 無形資產(chǎn)合計(jì) Total intangibleassetsriodsb32 其他負(fù)債合計(jì) Total other liabilities asset66其他資產(chǎn): OTHER ASSETSer l 負(fù)債合計(jì) Total liab

9、ilitiessset67 開辦費(fèi) Organization expensesies33所有者權(quán)益: OWNERS EQUITYation 籌建期間匯兌損失 Exchange loss during start-upperioddsbleear34 資本總額Registered capital(貨幣名稱及金額Currency andamount)oddsbleeart 遞延稅款借項(xiàng) Deferred taxs debit and a35 實(shí)收資本Paid in capital(非人民幣資本期末金額amount offoreign currency at end of period,month)

10、ended D68 遞延投資損失 Deferred loss on investmentsncurr36 其中:資損 其他遞延支出 Other deferred expensesmentsn37 中方投資Chinese investment(非人民幣資本期末金額amount offoreign currency at end of periodnth)ended DEC 69 待轉(zhuǎn)銷匯兌損失 Unamortized exchange loss foreig38 外方投資Foreign investment(非人民幣資本期末金額amount offoreign currency at end o

11、f periodnth)ended DEC 70 減:已歸還投資 Less:Investment returnedeignc71 資本公積 Capital surplusnede72 儲(chǔ)備基金 Reserve fundusne74 企業(yè)發(fā)展基金 Enterprise expansion fundigncu75 利潤(rùn)歸還投資 Profit capitalised on returnof investmentnd of 76 本年利潤(rùn) Current year profitrn o77 未分配利潤(rùn) Undistributed profitstrn o78其他資產(chǎn)合計(jì) Total other ass

12、etsted pr 所有者權(quán)益合計(jì) Total owners equityrnof i80資產(chǎn)合計(jì) TOTAL ASSETS Tot 負(fù)債及所有者權(quán)益總計(jì) TOTAL LIABILITIES ANDOWNERS EQUITYnvestmentn81附注：Notes：1.受托加工材料Customer materials to be processed_;2.受托代銷商品Consignment in_;3.代管商品物資Goods held for others_;4.由企業(yè)負(fù)責(zé)的應(yīng)收票據(jù)貼現(xiàn)Notes receivable discounted with recourse_;5.租入固定資產(chǎn)Fix

13、ed assets under operating lease_;6.本年支付的進(jìn)口環(huán)節(jié)稅金Current year payment of import taxes_.d for others_; 利 潤(rùn) 表 會(huì)外工表FROM AJI-02 INCOME STATEMENT 單位：元 For the year(or,quarter,month)ended JULY 31,1998 MONETARY UNIT:YUAN 項(xiàng) 目 ITEMS 行 次 本 期 數(shù) 本 年 累 計(jì) 數(shù)期 上 年 同 期 累 計(jì) 數(shù) 數(shù) LINE NO.CURRENT PERIODCURRENT YEAR CUMULAT

14、IVELAST YEAR CUMULATE產(chǎn)品銷售收入 Sales For th1 其中：出口產(chǎn)品銷售收入 Including:export saleshe year(or,2減：銷售折扣與折讓 Less:Sales discount andallowances,quarter,3產(chǎn)品銷售凈額 Net Salesdiscou4減：產(chǎn)品銷售稅金 Less:Sales Taxcount an5 產(chǎn)品銷售成本 Cost of salesand al6 其中：出口產(chǎn)品銷售成本 Including:Cost of exportsaleses,quarter,7產(chǎn)品銷售毛利 Gross profit on

15、 salesort sa8減：銷售費(fèi)用 Less:Selling expensesort sa9 管理費(fèi)用 General and administrativeexpensesonth10 財(cái)務(wù)費(fèi)用 Financial Expensesstra11 其中：利息支出（減利息收入)Including:Interest expenses(lessinterest income)nth)ended Mar 12 匯兌損失（減匯兌收益） Exchange lost(less exchangegains)e)nth)ended13產(chǎn)品銷售利潤(rùn) Profit on sales lost(14加：其他業(yè)務(wù)利潤(rùn)

16、 Add:Income form other operationsnge gain15營(yíng)業(yè)利潤(rùn) Operating profiter o16加：投資收益 Add:Investment incomeperati17 營(yíng)業(yè)外收入 Non-operating incometions18減：營(yíng)業(yè)外支出 Less:Non-operating incomeetionsn19加：已前年度損益調(diào)整 Add:Adjustment of prior years incomeand expensesended Mar 20利潤(rùn)總額 TOTAL PROFIT pri21減：所得稅 Less:Income taxior

17、 y22凈利潤(rùn) NET INCOME ta附注：1.出口產(chǎn)品銷售收入: Notes:Export sales:esended Mar (1)非人民幣貨幣名稱和金額折合帳本位幣金額 (1)Foreign currency (name and amount) translated into recording currency(amount)應(yīng)收票據(jù)貼現(xiàn)Notes receiva (2)外幣兌換券金額 (2)in foreign exchange certificate rding c制制造造費(fèi)費(fèi)用用明明細(xì)細(xì)表表 會(huì)外工02表附表4in CitSTATEMENT OF MANUFACTURING

18、EXPENSES FROM AJI-02 Sup.4 單位：元 AJIFor the year ended JULY.31,1998 MONETARY UNIT:YUAN本年計(jì)劃 本月實(shí)際 上年實(shí)際 項(xiàng)目實(shí)際ITEMS行次THIS YEARSTHIS MONTHS LAST YEARSLINE NO.PLANACTUALACTUAL工資 Salaries and wages折舊費(fèi) Depreciation修理費(fèi) Repairs物料消耗 Supplies consumed低值易耗品攤銷s consuAmortization of lowcost and short lived articles勞

19、動(dòng)保護(hù)費(fèi) Labor protection水電費(fèi) Water abdelectricity辦公費(fèi) Office expenses交際應(yīng)酬費(fèi)Entertainment差旅費(fèi) Travelling運(yùn)輸費(fèi) Transportation保險(xiǎn)費(fèi) Insurance租賃費(fèi) Rental設(shè)計(jì)制圖費(fèi) Design and drawing試驗(yàn)檢驗(yàn)費(fèi) Experiment and inspection環(huán)境保護(hù)費(fèi) Environment protecton蒸汽2MPa20 Bar steam蒸汽0.4MPa4 Bar steam循環(huán)水Cooling water氮?dú)釴itrogen壓縮空氣Compressed air

20、儀表空氣Control air沉淀水Process water污水Waste water脫鹽水Demineralized water煤氣Fuel gas其他 Micellaneous合計(jì) TOTAL管管理理費(fèi)費(fèi)用用明明細(xì)細(xì)表表 會(huì)外工02表附表6in CitSTATEMENT OF GENERAL AND ADMINSTRATIVE EXPENSES FROM AJI-02 Sup.6 單位：元 AJIFor the year ended JULY.31,1998 MONETARY UNIT:YUAN本年計(jì)劃 本月實(shí)際 上年實(shí)際 項(xiàng)目實(shí)際ITEMS行次THIS YEARSTHIS MonthS

21、 LAST YEARSLINE NO.PLANACTUALACTUAL公司經(jīng)費(fèi) Company expenses 其中:工資 Including:Salaries and wages 折舊費(fèi) Depreciation 修理費(fèi) Repairs 物料損耗 Supplies consumed 低值易耗品攤銷 Amortization of low value articles 勞動(dòng)保護(hù)費(fèi) Labor protection 辦公費(fèi) Office expenses 差旅費(fèi) Travelling 運(yùn)輸費(fèi) Transportation 保險(xiǎn)費(fèi) Insurance 交通費(fèi) Taxi Expenses工會(huì)經(jīng)費(fèi)

22、Labor union dues董事會(huì)費(fèi) Board of directors expenses顧問費(fèi) Consulting fees訴訟費(fèi) Litigation fees交際應(yīng)酬費(fèi) Entertainment fees稅金 Taxes場(chǎng)地使用費(fèi) Land occupancy fees技術(shù)轉(zhuǎn)讓費(fèi) Technology tranfer fee無形資產(chǎn)攤銷 Amortization of intangible assets其他資產(chǎn)攤銷 Amortization of other assets職工培訓(xùn)費(fèi) Staff and workers training expenses研究開發(fā)費(fèi) Researc

23、h and development expenses壞帳損失 Bad debts存貨盤虧(減盤盈) Inventory shortage(less overage)外籍人員費(fèi)Delegates Expenses汽油Gasoline通訊費(fèi)Communication Expenses其他 Others合計(jì) TOTAL銷銷售售費(fèi)費(fèi)用用明明細(xì)細(xì)表表 會(huì)外工02表附表5in CitSTATEMENT OF MARKETING EXPENSES FROM AJI-02 Sup.5 單位：元 AJIFor the year ended JULY.31,1998 MONETARY UNIT:YUAN本年計(jì)劃

24、本月實(shí)際 上年實(shí)際 項(xiàng)目實(shí)際ITEMS行次THIS YEARSTHIS MONTHSLAST YEARSLINE NO.PLANACTUALACTUAL工資 Salaries and wages折舊費(fèi) Depreciation修理費(fèi) Repairs物料消耗 Supplies consumed低值易耗品攤銷 Amortization of lowcost and short lived articles辦公費(fèi) Office expenses差旅費(fèi) Travelling銷售傭金 Commission代銷手續(xù)費(fèi) Consignment handing fee運(yùn)輸費(fèi) Transportation裝卸費(fèi)

25、 Loading and unloading包裝費(fèi) Packaging保險(xiǎn)費(fèi) Insurance廣告費(fèi) Advertising租賃費(fèi) Rental銷售服務(wù)費(fèi) Sales service fee其他 Micellaneous合計(jì) TOTAL利利潤(rùn)潤(rùn)分分配配表表 會(huì)外工02表-1lin STATEMENT OF PROFIT APPROPIATION FROM AJI-02 Sup.1 單位：元 AJIFor the year ended DEC.31,1996 MONETARY UNIT:YUAN本年實(shí)際 上年實(shí)際 項(xiàng)目實(shí)際ITEMS行次THIS YEARSLAST YEARSLINE NO.A

26、CTUALACTUAL凈利潤(rùn)Net income減:職工獎(jiǎng)勵(lì)及福利基金Less:Staff and workersbonus and welfare fund儲(chǔ)備基金:Reserve fund企業(yè)發(fā)展基金Enterprise expantion fund利潤(rùn)轉(zhuǎn)作投資Profit reinvestment 加:年初未分配利潤(rùn)Add:Undistributable profits at beginning of year 已彌補(bǔ)虧損Recovery accumulated losses可供分配的利潤(rùn)Profit available for distribution to owners減:已分配股利

27、Less:Dividends declared 其中:中方股利Including:Chinese investment 外方股利 Foreign investment利潤(rùn)歸還投資Profits capitalized on return of investment年末未分配利潤(rùn)Undistributed profits at end of year營(yíng)營(yíng)業(yè)業(yè)外外收收支支明明細(xì)細(xì)表表 會(huì)外工02表-7lin STATEMENT OF NON-OPERATING INCOME AND EXPENSES FROM AJI-02 Sup.7 單位：元For the year ended DEC.31,1

28、996 MONETARY UNIT:YUAN本年實(shí)際 上年實(shí)際 項(xiàng)目實(shí)際ITEMS行次EMTHIS YEARSLAST YEARSLINE NO.ACTUALACTUAL營(yíng)業(yè)外收入:NON-OPERATING INCOME 1.處理固定資產(chǎn)收益 Income on disposal of fixed assets 2.固定資產(chǎn)盤盈 Fixed assets over book amount 3.罰款收入 Penalties and fines received 4.以前年度收益 Prior years income 5.非經(jīng)營(yíng)性收入 Extraodinary income 營(yíng)業(yè)外收入合計(jì) TO

29、TAL NON-OPERATING INCOME營(yíng)業(yè)外支出:NON-OPERATING EXPENSES 1.處理固定資產(chǎn)損失 Loss on disposal of fixed assets 2.固定資產(chǎn)盤虧 Fixed assets under book amount 3.罰款支出 Penalties and fines paid 4.捐贈(zèng)支出 Donations 5.非常損失 Extraodinary losses 6.以前年度損失 Prior years losses營(yíng)業(yè)外支出合計(jì)TOTAL NON-OPERATING EXPENSES在在 建建 工工 程程 會(huì)外工01表附表3in C

30、itSTATEMENT OF CONSTRUCTION IN PROGRESS FROM AJI-01 Sup.3 單位：元For the year ended DEC.31,1996 MONETARY UNIT:YUAN金額 年初數(shù) 年末數(shù) 項(xiàng)目數(shù) ITEMS行次 項(xiàng)目EMITEMS行次EMAT BEG.AT END.LINE NO.AMOUNTLINE NO.OF YEAROF YEAR在建工程年初數(shù)Construction in progress at beginning of year1.未完在建工程Building work not yet completed加:本年投入在建工程支出

31、Add:Expenditures on construction in progress this year1 (1)購(gòu)入工程用料Construction materials purchased2 (2)購(gòu)入需要安裝設(shè)備Equipment purchased that needs installation3 (3)購(gòu)入不需要安裝設(shè)備Equipment purchased that does not need installation (4)建筑工程支出Expenditures of building work2.未完安裝工程Installation work not yet completed

32、(5)安裝工程支出Expenditures of installation work1 (6)預(yù)付工程價(jià)款Prepayment to contractors2 (7)工程管理費(fèi)Construction administrative expenses3 3.待轉(zhuǎn)已完工Work completed not yet transferred本年支出合計(jì):TOTAL EXPENDITURE THIS YEAR4.待安裝設(shè)備Equipment to be installed減:本年已完工程轉(zhuǎn)出數(shù)Less:work completed and transferred out this year5.工程用料結(jié)

33、存Balance of construction materials本年其他轉(zhuǎn)出數(shù) Other amounts transferred out this year6.預(yù)付工程價(jià)款Prepayment to contractors 7.待攤工程管理費(fèi)Deferred construction administrative expenses 本年轉(zhuǎn)出數(shù)合計(jì)TOTAL TRANSFERRED OUT THIS YEAR 在建工程年末數(shù)Construction in progress at end of year合 計(jì)TOTAL附注Notes:本年已完工程合計(jì) Total amount of construction work completed this year_ 會(huì)外工01表附表5 FROM AJI-01 S