财务报表大全(中英文对照版)

资产负债表 资产负债表 会外工０1表 BALANCESHEET FROMAJI-01 单位：元 PrintedbyFortheyear(or,quarter,month)endedJULY31,1998 MONETARYUNIT:YUAN 资产ASSETS 行次 年初数资 期末数资 负债及所有者权益LIABLITIESANDOWNER'EQUITY 行次及所 年初数所有者 期末数所有者 LINENO ATBEGOFYEAR ATENDOFYEAR LINENO ATBEGOFYEAR ATENDOFYEAR 流动资产CURRENTASSETSEQUI 流动负债:CURRENTLIABILITIES 现金CashonhandIT 1 短期借款ShorttermloansS 42 银行存款Cashinbankloan 2 应付票据NotespayableansS 43 有价债券Marketablesecurities 4 应付帐款Accountspayableties 44 应收票据Notesreceivableetie 5 应付工资Accruedpayrolletie 45 应收帐款Accountsreceivablees 6 应交税金Taxespayablevabl 46 减：坏帐准备Less:ProvisionforbaddebtsF 7 应付股利Dividendspayablebad 47 预付帐款Advancetosuppliersdde 8 预收货款Advancesfromcustomersbts 48 其他应收款Otherreceivablesustom 10 其他应付款Otherpayablesesust 50 待摊费用DeferredandprepaidexpensesFor 11 预提费用Accruedexpensesaid 51 存货Inventoriesns 12 职工奖励及福利基金Staffandworker'bonusandwelfarefundheyear(o 52 减：存货变现损失准备Less:Provisionforlossonrealizationofinventoriesquarter,mo 13 一年内到期的长期负债Long-termliabilitiesduewithinoneyearinventorie 53 一年内到期的长期投资Long-terminvestmentsmaturingwithinoneyeartoriesquar 15 其他流动负债Othercurrentliabilitiesgwith 54 其他流动资产Othercurrentassetslities 16 流动资产合计Totalcurrentassetsgwith 17 流动负债合计Totalcurrentliabilitiesgwith 55 长期投资:LONGTERMINVESTMENTSliti 长期负债:LONG-TERMLIABILITIESliti 长期投资Long-terminvestmentsiesg 18 长期借款Long-termloansment 56 一年以上的应收帐款Receivablesclooectableafteronryearneyearto 20 应付公司债Debenturespayableeaft 57 固定资产:FIXEDASSETS:pay 应付公司溢价(折价)Premium(discount)ondebenturespayableeartorie 58 固定资产原价Fixedassets-cost)ond 21 一年以上的应付款项Payabledueafteroneyearenturesp 59 减:累计折旧Less:Accumulateddepreciationespa 22 长期负债合计Totallongtermliabilitiesbleear 60 固定资产净值Fixedassets-netvalueermli 23 固定资产清理Disposaloffixedassetsmliab 27 在建工程:CONSTRUCTIONINPROGRESSsml 其他负债:OTHERLIABILITIESROGR 在建工程Constructioninprogressliab 28 筹建期间汇兑收益Exchangegainduringstart-upperiodsbleeart 61 无形资产:INTANGIBLEASSETS:ing 递延投资收益Deferredgainoninvestmentsperiod 62 场地使用权Landoccupancyrightvestm 29 递延税款贷项Deferredtaxescreditstment 63 工业产权及专有技术Proprietarytechnologyandpatentsriodsblee 30 其他递延贷项Otherdeferredcreditdpate 64 其他无形资产Otherintangibleassetsdpate 31 待转销汇兑收益Unamortizedexchangegainatentsr 65 无形资产合计Totalintangibleassetsriodsb 32 其他负债合计Totalotherliabilitiesasset 66 其他资产:OTHERASSETSerl 负债合计Totalliabilitiessset 67 开办费Organizationexpensesies 33 所有者权益:OWNERS'EQUITYation 筹建期间汇兑损失Exchangelossduringstart-upperioddsbleear 34 资本总额Registeredcapital(货币名称及金额Currencyandamount)oddsbleeart 递延税款借项Deferredtaxsdebitanda 35 实收资本Paidincapital(非人民币资本期末金额amountofforeigncurrencyatendofperiod,month)endedD 68 递延投资损失Deferredlossoninvestmentsncurr 36 其中:资损 其他递延支出Otherdeferredexpensesmentsn 37 中方投资Chineseinvestment(非人民币资本期末金额amountofforeigncurrencyatendofperiodnth)endedDEC 69 待转销汇兑损失Unamortizedexchangelossforeig 38 外方投资Foreigninvestment(非人民币资本期末金额amountofforeigncurrencyatendofperiodnth)endedDEC 70 减:已归还投资Less:Investmentreturnedeignc 71 资本公积Capitalsurplusnede 72 储备基金Reservefundusne 74 企业发展基金Enterpriseexpansionfundigncu 75 利润归还投资Profitcapitalisedonreturnofinvestmentndof 76 本年利润Currentyearprofitrno 77 未分配利润Undistributedprofitstrno 78 其他资产合计Totalotherassetstedpr 所有者权益合计Totalowners'equityrnofi 80 资产合计TOTALASSETSTot 负债及所有者权益总计TOTALLIABILITIESANDOWNERS'EQUITYnvestmentn 81 附注：Notes：1.受托加工材料Customer'materialstobeprocessed____;2.受托代销商品Consignmentin____;3.代管商品物资Goodsheldforothers____;4.由企业负责的应收票据贴现Notesreceivablediscountedwithrecourse____; 5.租入固定资产Fixedassetsunderoperatinglease____;6.本年支付的进口环节税金Currentyearpaymentofimporttaxes____.dforothers____;损益表 利润表 会外工０２表FROMAJI-02 INCOMESTATEMENT 单位：元 Fortheyear(or,quarter,month)endedJULY31,1998 MONETARYUNIT:YUAN 项目ITEMS 行次 本期数 本年累计数期 上年同期累计数数 LINENO. CURRENTPERIOD CURRENTYEARCUMULATIVE LASTYEARCUMULATE 产品销售收入SalesForth 1 其中：出口产品销售收入Including:exportsalesheyear(or, 2 减：销售折扣与折让Less:Salesdiscountandallowances,quarter, 3 产品销售净额NetSalesdiscou 4 减：产品销售税金Less:SalesTaxcountan 5 产品销售成本Costofsalesandal 6 其中：出口产品销售成本Including:Costofexportsaleses,quarter, 7 产品销售毛利Grossprofitonsalesortsa 8 减：销售费用Less:Sellingexpensesortsa 9 管理费用Generalandadministrativeexpensesonth 10 财务费用FinancialExpensesstra 11 其中：利息支出（减利息收入)Including:Interestexpenses(lessinterestincome)nth)endedMar 12 汇兑损失（减汇兑收益）Exchangelost(lessexchangegains)e)nth)ended 13 产品销售利润Profitonsaleslost( 14 加：其他业务利润Add:Incomeformotheroperationsngegain 15 营业利润Operatingprofitero 16 加：投资收益Add:Investmentincomeperati 17 营业外收入Non-operatingincometions 18 减：营业外支出Less:Non-operatingincomeetionsn 19 加：已前年度损益调整Add:Adjustmentofprioryear'sincomeandexpensesendedMar 20 利润总额TOTALPROFITpri 21 减：所得税Less:Incometaxiory 22 净利润NETINCOMEta 附注：1.出口产品销售收入:Notes:Exportsales:esendedMar (1)非人民币货币名称和金额折合帐本位币金额(1)Foreigncurrency(nameandamount)translatedintorecordingcurrency(amount)应收票据贴现Notesreceiva (2)外币兑换券金额(2)inforeignexchangecertificaterdingc制造费用明细表 制造费用明细表 会外工02表附表4inCit STATEMENTOFMANUFACTURINGEXPENSES FROMAJI-02Sup.4 单位：元AJI FortheyearendedJULY.31,1998 MONETARYUNIT:YUAN 本年计划 本月实际 上年实际 项目实际 ITEMS 行次 THISYEAR'S THISMONTH'S LASTYEAR'S LINENO. PLAN ACTUAL ACTUAL 工资 Salariesandwages 折旧费 Depreciation 修理费 Repairs 物料消耗 Suppliesconsumed 低值易耗品摊销sconsu Amortizationoflow costandshortlivedarticles 劳动保护费 Laborprotection 水电费 Waterabdelectricity 办公费 Officeexpenses 交际应酬费 Entertainment 差旅费 Travelling 运输费 Transportation 保险费 Insurance 租赁费 Rental 设计 领导形象设计圆作业设计ao工艺污水处理厂设计附属工程施工组织设计清扫机器人结构设计 制图费 Designanddrawing 试验检验费 Experimentandinspection 环境保护费 Environmentprotecton 蒸汽2MPa 20Barsteam 蒸汽0.4MPa 4Barsteam 循环水 Coolingwater 氮气 Nitrogen 压缩空气 Compressedair 仪表空气 Controlair 沉淀水 Processwater 污水 Wastewater 脱盐水 Demineralizedwater 煤气 Fuelgas 其他 Micellaneous 合计 TOTAL管理费用明细表 管理费用明细表 会外工02表附表6inCit STATEMENTOFGENERALANDADMINSTRATIVEEXPENSES FROMAJI-02Sup.6 单位：元AJI FortheyearendedJULY.31,1998 MONETARYUNIT:YUAN 本年计划 本月实际 上年实际 项目实际 ITEMS 行次 THISYEAR'S THISMonth'S LASTYEAR'S LINENO. PLAN ACTUAL ACTUAL 公司经费 Companyexpenses 其中:工资 Including:Salariesandwages 折旧费 Depreciation 修理费 Repairs 物料损耗 Suppliesconsumed 低值易耗品摊销 Amortizationoflowvaluearticles 劳动保护费 Laborprotection 办公费 Officeexpenses 差旅费 Travelling 运输费 Transportation 保险费 Insurance 交通费 TaxiExpenses 工会经费 Laboruniondues 董事会费 Boardofdirectors'expenses 顾问费 Consultingfees 诉讼费 Litigationfees 交际应酬费 Entertainmentfees 税金 Taxes 场地使用费 Landoccupancyfees 技术转让费 Technologytranferfee 无形资产摊销 Amortizationofintangibleassets 其他资产摊销 Amortizationofotherassets 职工培训费 Staffandworkers'trainingexpenses 研究开发费 Researchanddevelopmentexpenses 坏帐损失 Baddebts 存货盘亏(减盘盈) Inventoryshortage(lessoverage) 外籍人员费 DelegatesExpenses 汽油 Gasoline 通讯费 CommunicationExpenses 其他 Others 合计 TOTAL销售费用明细表 销售费用明细表 会外工02表附表5inCit STATEMENTOFMARKETINGEXPENSES FROMAJI-02Sup.5 单位：元AJI FortheyearendedJULY.31,1998 MONETARYUNIT:YUAN 本年计划 本月实际 上年实际 项目实际 ITEMS 行次 THISYEAR'S THISMONTH'S LASTYEAR'S LINENO. PLAN ACTUAL ACTUAL 工资 Salariesandwages 折旧费 Depreciation 修理费 Repairs 物料消耗 Suppliesconsumed 低值易耗品摊销 Amortizationoflow costandshortlivedarticles 办公费 Officeexpenses 差旅费 Travelling 销售佣金 Commission 代销手续费 Consignmenthandingfee 运输费 Transportation 装卸费 Loadingandunloading 包装费 Packaging 保险费 Insurance 广告费 Advertising 租赁费 Rental 销售服务费 Salesservicefee 其他 Micellaneous 合计 TOTAL利润分配表 利润分配表 会外工02表-1lin STATEMENTOFPROFITAPPROPIATION FROMAJI-02Sup.1 单位：元AJI FortheyearendedDEC.31,1996 MONETARYUNIT:YUAN 本年实际 上年实际 项目实际 ITEMS 行次 THISYEAR'S LASTYEAR'S LINENO. ACTUAL ACTUAL 净利润 Netincome 减:职工奖励及福利基金 Less:Staffandworkers'bonusandwelfarefund 储备基金: Reservefund 企业发展基金 Enterpriseexpantionfund 利润转作投资 Profitreinvestment 加:年初未分配利润 Add:Undistributableprofitsatbeginningofyear 已弥补亏损 Recoveryaccumulatedlosses 可供分配的利润 Profitavailablefordistributiontoowners 减:已分配股利 Less:Dividendsdeclared 其中:中方股利 Including:Chineseinvestment 外方股利 Foreigninvestment 利润归还投资 Profitscapitalizedonreturnofinvestment 年末未分配利润 Undistributedprofitsatendofyear营业外收支明细表 营业外收支明细表 会外工02表-7lin STATEMENTOFNON-OPERATINGINCOMEANDEXPENSES FROMAJI-02Sup.7 单位：元 FortheyearendedDEC.31,1996 MONETARYUNIT:YUAN 本年实际 上年实际 项目实际 ITEMS 行次EM THISYEAR'S LASTYEAR'S LINENO. ACTUAL ACTUAL 营业外收入: NON-OPERATINGINCOME 1.处理固定资产收益 Incomeondisposaloffixedassets 2.固定资产盘盈 Fixedassetsoverbookamount 3.罚款收入 Penaltiesandfinesreceived 4.以前年度收益 Prioryears'income 5.非经营性收入 Extraodinaryincome 营业外收入合计 TOTALNON-OPERATINGINCOME 营业外支出: NON-OPERATINGEXPENSES 1.处理固定资产损失 Lossondisposaloffixedassets 2.固定资产盘亏 Fixedassetsunderbookamount 3.罚款支出 Penaltiesandfinespaid 4.捐赠支出 Donations 5.非常损失 Extraodinarylosses 6.以前年度损失 Prioryears'losses 营业外支出合计 TOTALNON-OPERATINGEXPENSES在建工程支明细表 在建工程 会外工01表附表3inCit STATEMENTOFCONSTRUCTIONINPROGRESS FROMAJI-01Sup.3 单位：元 FortheyearendedDEC.31,1996 MONETARYUNIT:YUAN 金额 年初数 年末数 项目数 ITEMS 行次 项目EM ITEMS 行次EM ATBEG. ATEND. LINENO. AMOUNT LINENO. OFYEAR OFYEAR 在建工程年初数 Constructioninprogressatbeginningofyear 1.未完在建工程 Buildingworknotyetcompleted 加:本年投入在建工程支出 Add:Expendituresonconstructioninprogressthisyear [1] (1)购入工程用料 Constructionmaterialspurchased [2] (2)购入需要安装设备 Equipmentpurchasedthatneedsinstallation [3] (3)购入不需要安装设备 Equipmentpurchasedthatdoesnotneedinstallation (4)建筑工程支出 Expendituresofbuildingwork 2.未完安装工程 Installationworknotyetcompleted (5)安装工程支出 Expendituresofinstallationwork [1] (6)预付工程价款 Prepaymenttocontractors [2] (7)工程管理费 Constructionadministrativeexpenses [3] 3.待转已完工 Workcompletednotyettransferred 本年支出合计: TOTALEXPENDITURETHISYEAR 4.待安装设备 Equipmenttobeinstalled 减:本年已完工程转出数 Less:workcompletedandtransferredoutthisyear 5.工程用料结存 Balanceofconstructionmaterials 本年其他转出数 Otheramountstransferredoutthisyear 6.预付工程价款 Prepaymenttocontractors 7.待摊工程管理费 Deferredconstructionadministrativeexpenses 本年转出数合计 TOTALTRANSFERREDOUTTHISYEAR 在建工程年末数 Constructioninprogressatendofyear 合计 TOTAL 附注Notes:本年已完工程合计Totalamountofconstructionworkcompletedthisyear________外币资金使用情况 会外工01表附表5 FROMAJI-01Sup.5 单位：元 MONETARYUNIT:YUAN 外币兑换券户折合折合为 外币户金额AMOUNTOFFOREIGNCURRENCYACCOUNTS 为记帐本位币金额 外币名称NAMEOFFOREIGNCURRENCYENCY 外币名称NAMEOFFOREIGNCURRENCYENCY AMOUNTOFFOREIGN 外币金额（期末数） 折合为记帐本位币金额 外币金额（期末数）额 折合为记帐本位币金额 EXCHANGE BALANCEOF CONVERTED BALANCEOF CONVERTED CERTIFICATE FOREIGNCURRENCY INTORECORDING FOREIGNCURRENCY INTORECORDING ACCOUNTIN （ATENDOFPERIOD）GN CURRENCY （ATENDOFPERIOD）GN CURRENCY RECORDINGCURRENCY无形资产及其他资产 无形资产及其他资产表 会外工01表附表4inCit STATEMENTOFINTANGIBLEASSETSANDOTHERASSETS FROMAJI-01Sup.4 单位：元AJI FortheyearendedDEC.31,1996 MONETARYUNIT:YUAN 年初余额 本年增加 本年摊销 本年减少 年初余额 项目余额 ITEMS 行次 BALANCEATBEG. INCREASETHISYEAR AMORTIZATION DECREASE BALANCEATEND LINENO. OFYEAR THISYEAR THISYEAR OFYEAR 无形资产: INTANGIBLEASSETS: 场地使用权 Landoccupancyright 工业产权及专有技术 Proprietarytechnologyandpatents 其他无形资产 Otherintangibleassets 无形资产合计 TOTALINTANGIBLEASSETS 其他资产: OTHERASSETS: 开办费 Organizationexpenses 筹建其间汇兑损失 Exchangelossduringstart-upperiod 递延投资损失 Deferredlossoninvestments 其他递延支出 Otherdeferredexpenses 其他资产合计 TOTALOTHERASSETS 无形资产及其他资产合计 TOTALINTANGIBLEASSETSANDOTHERASSETS