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资产负债表及利润表中英文对照表


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 ━━━━━━━━━━━━━━━━ (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: ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 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 1 银行存款 Cash in bank 2 有价证券 Marketable securities 4 应收票据 Notes receivable 5 应收账款 Accounts receivable 6 减:坏账准备 Less: provision for bad debts 7 预付货款 Advances to suppliers 8 其他应收款 Other receivables 10 待摊费用 Prepaid expense 11 存货 Inventories 12 减:存货变现损失准备Less: Provision for loss on realization of inventories 13 一年内到期的长期投资 Long-term investments maturing within one year 15 其他流动资产 Other current assets 16 流动资产合计 Total current assets 17 长期投资:LONG-TERM INVESTMENTS: 长期投资 Long-term investments 18 一年以上的应收款项 Receivables collectible after one year 20 固定资产:FIXED ASSETS: 固定资产原价 Fixed assets-cost 21 减:累计折旧 Less: Accumulated depreciation 22 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 28 无形资产:INTANGIBLE ASSETS: 场地使用权 Land occupancy right 29 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 31 无形资产合计 Total intangible assets 32 其他资产:OTHER ASSETS: 开办费 Organization expense 33

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43

44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90

筹建期间汇兑损失 Exchange loss during startup period 34 递延投资损失 Deferred loss on investments 35 递延税款借项 Deferred tax charges 36 其他递延支出 Other deferred expense 37 待转销汇兑损失 Unamortized exchange loss 38 其他资产合计 Total other assets 40 资产总计 TOTAL ASSETS 41 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 42 应付票据 Notes payable 43 应付账款 Accounts payable 44 应付工资 Accrued payroll 45 应交税金 Taxes payable 46 应付股利 Dividends payable 47 预收货款 Advances from customers 48 其他应付款 Other payables 50 预提费用 Accrued expense 51 职工奖励及福利基金 Staff and workers’’ bonus and we lfare fund 52 一年内到期的长期负债 Long-term liabilities due within one year 53 其他流动负债 Other current liabilities 54 流动负债合计 Total current liabilities 55 长期负债: LONG-TERM LIABILITIES: 长期借款 Long-term loans 56 应付公司债 Debentures payable 57 应付公司债溢价(折价) Premium (discount)on debentures payable 58 一年以上的应付款项 Payables due after one year 59 长期负债合计 Total long-term liabilities 60 其他负债:OTHER LIABILITIES: 筹建期间汇兑收益 Exchange gain during start-up period 61 递延投资收益 Deferred gain on investments 62 递延税款贷项 Deferred tax credits 63 其他递延贷项 Other deferred credits 64 待转销汇兑收益 Unamortized exchange gain 65 其他负债合计 Total other liabilities 66 负债合计 Total liabilities 67 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_______) 68 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_________) 69 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 Foreign investments (amount of non-RMB currency at end of period______)

91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137

减:已归还投资 Less: Investments returned 71 资本公积 Capital surplus 72 储备基金 Reserve fund 74 企业发展基金 Enterprise expansion fund 75 利润归还投资 Profit capitalized on return of investments 76 本年利润 Current year net income 77 未分配利润 Undistributed profit 78 所有者权益合计 Total owner’’s equity 80 负债及所有者权益总计 TOTAL LIABILITIES AND OWNER’’S EQUITY 81 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 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 _____年度_____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 1 其中:出口产品销售收入 Including: Export Sales 2 减:销售折扣与折让 Less: Sales discounts and allowances 3 产品销售净额 Net sales 4 减:产品销售税金 Less: Sales tax 5 产品销售成本 Cost of sales 6 其中:出口产品销售成本 Including: Cost of export sales 7 产品销售毛利Gross profit 8 减:销售费用 Less: Selling expense 9 管理费用 General and administrative expense 10 财务费用 Financial expense 11 其中:利息支出(减利息收入) 12 Including:Interest expense(less interest income) 汇兑损失(减汇兑收益)Exchange loss(less exchange gain) 13 产品销售利润 Income from main operation 14 加:其他业务利润 Add: Income from other operations 15 营业利润Operating income 16 加:投资收益 Add: Investment income 17

138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184

营业外收入 Non-operating income 18 减:营业外支出 Less: Non-operating expense 19 加:以前年度损益调整 20 Add: Adjustment to prior year’’s income and expense 利润总额 Income before tax 21 减:所得税 Less: Income tax 22 净利润 Net income 23 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 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 _______年度 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 (2)无形资产及其他资产摊销(减:其他负债转销)Amortization of intangible assets 3 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 (4)处理固定资产损失(减收益)Loss on disposal of fixed assets(less gain) 5 (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 (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 (7)捐赠固定资产支出 Expenditure on donation of fixed assets 8 (8)递延税款 Deferred taxes 9 (9)其他不影响流动资产的费用和损失 10 Other expense & losses not affecting working capital 小计 SUB-TOTAL 12 2.其他来源:Other sources:

185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231

(1)固定资产清理收入(减清理费用)Proceeds from disposal of fixed assets (less expense) 13 (2)收回长期投资Realization of long-term investments 14 (3)减少固定资产Decrease of fixed assets 15 (4)减少无形资产 Decrease of intangible assets 16 (5)增加长期借款Increase of long-term loans 17 (6)发行公司债 Issuance of debentures 18 (7)增加其他负债 Increase of other liabilities 19 (8)增加储备基金和企业发展基金 Increase of reserve fund and enterprise expansion fund 20 (9)增加资本 Increase of capital 21 (10)增加资本公积 Increase of capital surplus 22 (11)弥补亏损 Recovery of loss 23 小计 SUB-TOTAL 25 流动资金来源合计 TOTAL SOURCES OF WORKING CAPITAL 26 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 27 (2)储备基金 Reserve fund 28 (3)企业发展基金 Enterprise expansion fund 29 (4)股利 Dividends 30 (5)利润归还所有者投资 Profit capitalized on return of owner’’s investments 31 (6)利润增资 Profit reinvestments 32 小计 SUB-TOTAL 34 2.其他运用 Other applications: (1)增加固定资产 Increase of fixed assets 35 (2)增加无形资产及其他资产 Increase of intangible assets and other assets 36 (3)增加长期投资 Increase of long-term investments 37 (4)偿还长期借款 Repayment of long-term loans 38 (5)收回公司债 Repayment of company debentures 39 (6)减少其他负债 Decrease of other liabilities 40 (7)归还所有者投资(扣除利润归还所有者投资)Investments returned to owners 41 (less profit capitalized on return of owner’’s investments) (8)减少资本公积 Decrease of capital surplus 42 (9)减少储备基金和企业发展基金 Decrease of reseverve fund and enterprise expansion fund 43 小计 SUB-TOTAL 45 流动资金运用合计 TOTAL APPLICATIONS OF WORKING CAPITAL 46 流动资金增加净额 NET INCREASE OF WORKING CAPITAL 47 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 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 48 2.银行存款 Cash in bank 49

232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278

3.有价证券 Marketable securities 50 4.应收票据 Notes receivable 51 5.应收账款 Accounts receivable 52 减:坏账准备Less: Provision for bad debts 53 6.预付货款 Advances to suppliers 54 7.其他应付款Other receivables 55 8.待摊费用 Prepaid expense 56 9.存货 Inventories 57 减:存货变现损失准备 Less: Provision for loss on realization of inventories 58 流动资产增加净额 NET INCREASE OF CURRENT ASSETS 61 二、流动负债本年增加数 INCREASE OF CURRENT LIABILITIES 1.短期借款 Short term loans 62 2.应付票据 Notes payable 63 3.应付账款 Accounts payable 64 4.应付工资 Accrued payroll 65 5.应交税金 Tax payable 66 6.应付股利 Dividends payable 67 7.预收货款 Advances from customers 68 8.其他应付款Other liabilities 69 9.预提费用 Accrued expense 70 10.职工奖励及福利基金 Staff and workers’’ bonus and welfare fund 71 流动负债增加净额 NET INCREASE OF CURRENT LIABILITIES 74 流动资金增加净额 NET INCREASE OF WORKING CAPITAL 75 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ ━━━━━━━━━━━━━━━━ 企业名称 NAME OF ENTERPRISE 利润分配表 STATEMENT OF PROFIT APPROPRIATION AND DISTRIBUTION ________年度 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 1 减:职工奖励及福利基金 Less: 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 利润转作投资 Profit reinvestments 5 加:年初未分配利润 Add: Undistributed profit at beginning of year 7 已弥补亏损 Recovery of loss 8 可供所有者分配的利润 Profit available for distribution to owners 10 减:已分配股利 Less: Dividends declared 11 其中:中方股利 Including: Chinese dividends 12

279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325

外方股利 Foreign dividends 13 利润归还投资 Profit capitalized on return of investments 14 年末未分配利润 Undistributed profit at end of year 15 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ ━━━━━━━━━━━━━━━━━━ (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 “-” sign) 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 2.本期转入数(多交数以“-”号反映)Amount transfer in at current period (Amount overpaid represent 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 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 各行业特有的项目 (一)外商投资旅游企业:Tourism Enterprises with Foreign Investment ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 项目 ITEMS ──────────────────────────────────────── 营业收入:Revenues: 客房 Rooms 餐饮 Food and beverage

326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372

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 餐饮 Food and beverage 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 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 Other 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

373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419

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:以前年度损益调整 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

420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 451 452 453 454 455 456 457 458 459 460 461 462 463 464 465 466

4.进货费用 Purchase expense 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 21.营业毛利 Gross profit 22.非人民币货币营业收入 Non-RMB operating income 23.会外租01表 FORM AFL(Lease)-01 (六)外商投资交通企业:Transportation Enterprises with Foreign Investment: 1.主营业务收入 Revenues 2.营业税金 Sales tax 3.营业成本 Operating cost 4.主营业务毛利 Gross profit

467 468 469 470 471 472 473 474 475 476 477 478 479 480 481 482 483 484 485 486 487 488 489 490 491 492 493 494 495 496 497 498 499 500 501 502 503 504 505 506 507 508 509 510 511 512 513

5.主营业务利润 Income from main operation 6.会外交01表 FORM AFT(Transportation)-01 (七)外商投资银行:Banks with Foreign Investment: 1.现金及银行存款 Cash on hand and cash in bank 2.贵金属 Precious metal 3.存放中央银行款项 Deposits and required reserve in central bank 4.存放同业款项 Deposits in other banks 5.存放联行款项 Deposits in correspondent banks 6.拆出资金 Loans to other banks 7.短期贷款 Short-term loans 8.进出口押汇 Acceptance of draft under letter of credit for imports and exports 9.应收利息 Interest receivable 10.坏账准备 Bad debt provision for interest receivable 11.贴现 Discount 12.中长期贷款 Medium or long-term loans 13.逾期贷款 Past due loans 14.贷款呆账准备 Bad debt provision for loan principals 15.短期存款 Short-term deposits 16.短期储蓄存款 Short-term savings deposits 17.向中央银行借款 Borrowings from central bank 18.同业存放款项 Deposit from other banks 19.联行存放款项 Deposit from correspondent banks 20.拆入资金 Loans from other banks 21.应解汇款 Amounts payable on wire transfers received 22.发行短期债券 Issuance of short-term debentures payable 23.长期存款 Long-term deposits 24.长期储蓄存款 Long-term savings deposits 25.保证金 Margin(held by bank in financial transactions) 26.发行长期债券 Issuance of long-term debentures payable 27.营业收入 Revenues 28.利息收入 Interest revenues 29.金融企业往来收入 Revenues from transactions with financial institutions 30.手续费收入 Service fee revenues 31.其他营业收入 Other operating revenues 32.营业支出 Operating expenditure 33.利息支出 Interest expense 34.金融企业往来支出 Expense from transactions with financial institutions 35.手续费支出 Service fee expense 36.营业费用 Operating expense 37.其他营业支出 Other operating expenditure 38.营业税金 Sales tax 39.会外银01表 FORM AFB(Bank)-01 (八)外商投资农业企业 Agricultural Enterprises with Foreign Investment: 1.会外农01表 FORM AFA(Agriculture)-01 (九)外商投资服务企业 Service Enterprises with Foreign Investment: 1.营业收入 Revenues 2.营业税金 Sales tax

514 515 516 517

3.营业成本 Operating cost 4.营业费用 Operating expense 5.营业毛利 Gross profit 6.会外服01表 FORM AFS(Service)-01

epresented by a “-”

unt overpaid represented by a “-” sign) mount overpaid represented by a “-” sign)

overpaid represented by a “-” sign)


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