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1、外商投资工业企业会计报表FinancialStatementsforIndustrialEnterpriseswithForeignInvestment (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 C
2、ash 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
3、 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
4、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 intangib
5、le assets 32其他资产：OTHER ASSETS:开办费 Organization expense 33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 LIA
6、BILITIES AND OWNERS 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
7、 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
8、 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
9、 Total liabilities 67所有者权益：OWNERS 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_) 68Paid-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_) 69Including: Chinese investments (amount of non-RBM currency at end of period_) 外方投资( 非人民币货币资本期
10、末金额_) 70Foreign investments (amount of non-RMB currency at end of period_) 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
11、 78所有者权益合计 Total owners equity 80负债及所有者权益总计 TOTAL LIABILITIES AND OWNERS 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
12、_;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 CUMU
13、LATIVE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 e
14、xpense 10财务费用 Financial expense 11其中：利息支出(减利息收入) 12Including：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营业外收入 Non-operati
15、ng income 18减：营业外支出 Less: Non-operating expense 19加：以前年度损益调整 20Add: Adjustment to prior years 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
