资产负债表及利润表中英文对照表.xls

日期:2007 年8月外商投资工业企业会计报表 Financial Statements for Industrial Enterprises with Foreign Investment ━━━━━━━━━━━━━━━━ 1 (企业名称 NAME OF ENTERPRISE) 2 资产负债表 BALANCE SHEET 3 _____ 年_____ 月_____ 日会外工 01表 4 As of (month/date)19 FORM AFI(INDUSTRIAL) - 01 5 单位 ARY UNIT: 6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 7 资产行次年初数期末数 8 ASSETS LINE NO. AT YEAR AT END OF PERIOD 9 ──────────────────────────────────────── 10 流动资产: CURRENT ASSETS 11 现金 Cash on hand 112 银行存款 Cash in bank 2 13 有价证券 Marketable securities 4 14 应收票据 Notes receivable 5 15 应收账款 Accounts receivable 6 16 减:坏账准备 Less: provision for bad debts 7 17 预付货款 Advances to suppliers 8 18 其他应收款 Other receivables 10 19 待摊费用 Prepaid expense 11 20 存货 Inventories 12 21 减:存货变现损失准备 Less: Provision for loss on realization of 22 inventories 13 23 一年内到期的长期投资 Long - term investments maturing within one year 15 24 其他流动资产 Other current assets 16 25 流动资产合计 Total current assets 17 26 长期投资: LONG - TERM INVESTMENTS: 27 长期投资 Long - term investments 18 28 一年以上的应收款项 Receivables collectible after one year 20 29 固定资产: FIXED ASSETS: 30 固定资产原价 Fixed assets - cost 21 31 减:累计折旧 Less: Accumulated depreciation 22 32 固定资产净值 Fixed assets - net value 23 33 固定资产清理 Disposal of fixed assets 27 34 在建工程: CONSTRUCTION IN PROGRESS: 35 在建工程 Construction in progress 28 36 无形资产: INTANGIBLE ASSETS: 37 场地使用权 Land occupancy right 29 38 工业产权及专有技术 Industry property rights and proprietary 39 technology 30 40 其他无形资产 Other intangible assets 31 41 无形资产合计 Total intangible assets 32 42 其他资产: OTHER ASSETS: 43 anization expense 33 44 筹建期间汇兑损失 Exchange loss during startup period 34 45 递延投资损失 Deferred loss on investments 35 46 递延税款借项 Deferred tax charges 36 47 其他递延支出 Other deferred expense 37 48 待转销汇兑损失 Unamortized exchange loss 38 49 其他资产合计 Total other assets 40 50 资产总计 TOTAL ASSETS 41 51 负债及所有者权益 52 LIABILITIES AND OWNER ’’ S EQUITY 53 流动负债: CURRENT LIABILITIES : 54 短期借款 Short - term loans 42 55 应付票据 Notes payable 43 56 应付账款 Accounts payable 44 57 应付工资 Accrued payroll 45 58