财务报表大全(中英文对照版)

1、资资 产产 负负 债债 表表 会外工1表 BALANCE SHEETFROM AJI-01单位：元 Printed by For the year(or,quarter,month)ended JULY31,2010MONETARY UNIT:YUAN 资 产 ASSETS 行次 年初数 资期末数 资负债及所有者权益 LIABLITIES AND OWNEREQUITY 行次及所年初数所有者期末数所有者LINENOAT BEG OF YEARAT END OF YEARLINE NOAT BEG OF YEARAT END OF YEAR流动资产 CURRENT ASSETS EQUI流动负债

2、: CURRENT LIABILITIES 现金 Cash on handIT1 短期借款 Short term loansS 42 银行存款 Cash in bankloan2 应付票据 Notes payableansS43 有价债券 Marketable securities 4 应付帐款 Accounts payableties44 应收票据 Notes receivableetie5 应付工资 Accrued payrolletie45 应收帐款 Accounts receivablees 6 应交税金 Taxes payablevabl46 减：坏帐准备 Less:Provisio

3、n for bad debts F7 应付股利 Dividends payablebad 47 预付帐款 Advance to suppliersd de8 预收货款 Advances from customersbts 48 其他应收款 Other receivablesustom10 其他应付款 Other payablesesust50 待摊费用 Deferred and prepaid expenses For11 预提费用 Accrued expensesaid 51 存货 Inventoriesns12 职工奖励及福利基金 Staff and worker bonus and we

4、lfarefundhe year(o52 减：存货变现损失准备Less:Provision for loss onrealizationof inventoriesquarter,mo13 一年内到期的长期负债 Long-term liabilities due within oneyearinventorie53 一年内到期的长期投资 Long-term investments maturingwithin one yeartoriesquar15 其他流动负债 Other current liabilitiesg with54 其他流动资产 Other current assetsliti

5、es16 流动资产合计 Total current assetsg with17 流动负债合计 Total current liabilitiesg with55长期投资: LONG TERM INVESTMENTSliti长期负债: LONG-TERM LIABILITIESliti 长期投资 Long-term investmentsiesg18 长期借款 Long-term loansment56一年以上的应收帐款 Receivables clooectable after onryearne yearto20 应付公司债 Debentures payablee aft57固定资产: F

6、IXED ASSETS: pay 应付公司溢价(折价) Premium (discount) on debenturespayableeartorie58 固定资产原价 Fixed assets-cost) on d21 一年以上的应付款项 Payable due after one yearentures p59 减:累计折旧 Less:Accumulated depreciationes pa22 长期负债合计 Total long term liabilitiesbleear60 固定资产净值 Fixed assets-net valueerm li23 固定资产清理 Disposal

7、of fixed assetsm liab27在建工程: CONSTRUCTION IN PROGRESSsm l其他负债: OTHER LIABILITIESROGR 在建工程 Construction in progressliab28 筹建期间汇兑收益 Exchange gain during start-upperiodsbleeart61无形资产: INTANGIBLE ASSETS:ing 递延投资收益 Deferred gain oninvestmentsperiod62 场地使用权 Land occupancy rightvestm29 递延税款贷项 Deferred taxe

8、s creditstment63 工业产权及专有技术 Proprietary technology andpatentsriodsblee30 其他递延贷项 Other deferred creditd pate64其他无形资产 Other intangible assetsd pate31 待转销汇兑收益 Unamortized exchange gainatentsr65 无形资产合计 Total intangibleassetsriodsb32 其他负债合计 Total other liabilities asset66其他资产: OTHER ASSETSer l 负债合计 Total

9、liabilitiessset67 开办费 Organization expensesies33所有者权益: OWNERS EQUITYation 筹建期间汇兑损失 Exchange loss during start-upperioddsbleear34 资本总额Registered capital(货币名称及金额Currency andamount)oddsbleeart 递延税款借项 Deferred taxs debit and a35 实收资本Paid in capital(非人民币资本期末金额amount offoreign currency at end of period,mo

10、nth)ended D68 递延投资损失 Deferred loss on investmentsncurr36 其中:资损 其他递延支出 Other deferred expensesmentsn37 中方投资Chinese investment(非人民币资本期末金额amount offoreign currency at end of periodnth)ended DEC 69 待转销汇兑损失 Unamortized exchange loss foreig38 外方投资Foreign investment(非人民币资本期末金额amount offoreign currency at e

11、nd of periodnth)ended DEC 70 减:已归还投资 Less:Investment returnedeign c71 资本公积 Capital surplusnede72 储备基金 Reserve fundusne74 企业发展基金 Enterprise expansion fundign cu75 利润归还投资 Profit capitalised on returnof investmentnd of 76 本年利润 Current year profitrn o77 未分配利润 Undistributed profitstrn o78其他资产合计 Total oth

12、er assetsted pr 所有者权益合计 Total owners equityrn of i80资产合计 TOTAL ASSETS Tot 负债及所有者权益总计 TOTAL LIABILITIES ANDOWNERS EQUITYnvestmentn81附注：Notes：1.受托加工材料Customer 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

13、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_.d for others_; 利 润 表 会外工表FROM AJI-02 INCOME STATEMENT 单位：元 For the year(or,quarter,month)ended JULY 31,1998 MONETARY UNIT:YUAN 项 目 ITEMS 行 次 本 期 数 本 年 累 计 数 上 年 同 期 累 计 数 LINE NO.CURRENT PERIODCURRENT YEAR CUM

14、ULATIVELAST YEAR CUMULATE产品销售收入 Sales For th1 其中：出口产品销售收入 Including:export saleshe year(or,2减：销售折扣与折让 Less:Sales discount andallowances,quarter,3产品销售净额 Net Salesdiscou4减：产品销售税金 Less:Sales Taxcount an5 产品销售成本 Cost of salesand al6 其中：出口产品销售成本 Including:Cost of exportsaleses,quarter,7产品销售毛利 Gross profi

15、t on salesort sa8减：销售费用 Less:Selling expensesort sa9 管理费用 General and administrativeexpensesonth10 财务费用 Financial Expensesstra11 其中：利息支出（减利息收入)Including:Interest expenses(lessinterest income)nth)ended Mar 12 汇兑损失（减汇兑收益） Exchange lost(less exchangegains)e)nth)ended13产品销售利润 Profit on sales lost(14加：其他

16、业务利润 Add:Income form other operationsnge gain15营业利润 Operating profiter o16加：投资收益 Add:Investment incomeperati17 营业外收入 Non-operating incometions18减：营业外支出 Less:Non-operating incomeetionsn19加：已前年度损益调整 Add:Adjustment of prior years incomeand expensesended Mar 20利润总额 TOTAL PROFIT pri21减：所得税 Less:Income ta

17、xior y22净利润 NET INCOME ta附注：1.出口产品销售收入: Notes:Export sales:esended Mar (1)非人民币货币名称和金额折合帐本位币金额 (1)Foreign currency (name and amount) translated into recording currency(amount)应收票据贴现Notes receiva (2)外币兑换券金额 (2)in foreign exchange certificate rding c制制造造费费用用明明细细表表 会外工02表附表4in CitSTATEMENT OF MANUFACTUR

18、ING EXPENSES FROM AJI-02 Sup.4 单位：元 AJIFor the year ended JULY.31,1998 MONETARY UNIT:YUAN本年计划 本月实际 上年实际 项目实际ITEMS行次THIS YEARSTHIS MONTHS LAST YEARSLINE NO.PLANACTUALACTUAL工资 Salaries and wages折旧费 Depreciation修理费 Repairs物料消耗 Supplies consumed低值易耗品摊销s consuAmortization of lowcost and short lived artic

19、les劳动保护费 Labor protection水电费 Water abdelectricity办公费 Office expenses交际应酬费Entertainment差旅费 Travelling运输费 Transportation保险费 Insurance租赁费 Rental设计制图费 Design and drawing试验检验费 Experiment and inspection环境保护费 Environment protecton蒸汽2MPa20 Bar steam蒸汽0.4MPa4 Bar steam循环水Cooling water氮气Nitrogen压缩空气Compressed

20、 air仪表空气Control air沉淀水Process water污水Waste water脱盐水Demineralized water煤气Fuel gas其他 Micellaneous合计 TOTAL管管理理费费用用明明细细表表 会外工02表附表6in CitSTATEMENT OF GENERAL AND ADMINSTRATIVE EXPENSES FROM AJI-02 Sup.6 单位：元 AJIFor the year ended JULY.31,1998 MONETARY UNIT:YUAN本年计划 本月实际 上年实际 项目实际ITEMS行次THIS YEARSTHIS Mo

21、nthS LAST YEARSLINE NO.PLANACTUALACTUAL公司经费 Company expenses 其中:工资 Including:Salaries and wages 折旧费 Depreciation 修理费 Repairs 物料损耗 Supplies consumed 低值易耗品摊销 Amortization of low value articles 劳动保护费 Labor protection 办公费 Office expenses 差旅费 Travelling 运输费 Transportation 保险费 Insurance 交通费 Taxi Expenses工

22、会经费 Labor union dues董事会费 Board of directors expenses顾问费 Consulting fees诉讼费 Litigation fees交际应酬费 Entertainment fees税金 Taxes场地使用费 Land occupancy fees技术转让费 Technology tranfer fee无形资产摊销 Amortization of intangible assets其他资产摊销 Amortization of other assets职工培训费 Staff and workers training expenses研究开发费 Res

23、earch and development expenses坏帐损失 Bad debts存货盘亏(减盘盈) Inventory shortage(less overage)外籍人员费Delegates Expenses汽油Gasoline通讯费Communication Expenses其他 Others合计 TOTAL销销售售费费用用明明细细表表 会外工02表附表5in CitSTATEMENT OF MARKETING EXPENSES FROM AJI-02 Sup.5 单位：元 AJIFor the year ended JULY.31,1998 MONETARY UNIT:YUAN本

24、年计划 本月实际 上年实际 项目实际ITEMS行次THIS YEARSTHIS MONTHSLAST YEARSLINE NO.PLANACTUALACTUAL工资 Salaries and wages折旧费 Depreciation修理费 Repairs物料消耗 Supplies consumed低值易耗品摊销 Amortization of lowcost and short lived articles办公费 Office expenses差旅费 Travelling销售佣金 Commission代销手续费 Consignment handing fee运输费 Transportatio

25、n装卸费 Loading and unloading包装费 Packaging保险费 Insurance广告费 Advertising租赁费 Rental销售服务费 Sales service fee其他 Micellaneous合计 TOTAL利利润润分分配配表表 会外工02表-1lin STATEMENT OF PROFIT APPROPIATION FROM AJI-02 Sup.1 单位：元 AJIFor the year ended DEC.31,1996 MONETARY UNIT:YUAN本年实际 上年实际 项目实际ITEMS行次THIS YEARSLAST YEARSLINE

26、NO.ACTUALACTUAL净利润Net income减:职工奖励及福利基金Less:Staff and workersbonus and welfare fund储备基金:Reserve fund企业发展基金Enterprise expantion fund利润转作投资Profit reinvestment 加:年初未分配利润Add:Undistributable profits at beginning of year 已弥补亏损Recovery accumulated losses可供分配的利润Profit available for distribution to owners减:已

27、分配股利Less:Dividends declared 其中:中方股利Including:Chinese investment 外方股利 Foreign investment利润归还投资Profits capitalized on return of investment年末未分配利润Undistributed profits at end of year营营业业外外收收支支明明细细表表 会外工02表-7lin STATEMENT OF NON-OPERATING INCOME AND EXPENSES FROM AJI-02 Sup.7 单位：元For the year ended DEC.

28、31,1996 MONETARY UNIT:YUAN本年实际上年实际 项目实际ITEMS行次EMTHIS YEARSLAST YEARSLINE NO.ACTUALACTUAL营业外收入:NON-OPERATING INCOME 1.处理固定资产收益 Income on disposal of fixed assets 2.固定资产盘盈 Fixed assets over book amount 3.罚款收入 Penalties and fines received 4.以前年度收益 Prior years income 5.非经营性收入 Extraodinary income 营业外收入合计

29、 TOTAL NON-OPERATING INCOME营业外支出:NON-OPERATING EXPENSES 1.处理固定资产损失 Loss on disposal of fixed assets 2.固定资产盘亏 Fixed assets under book amount 3.罚款支出 Penalties and fines paid 4.捐赠支出 Donations 5.非常损失 Extraodinary losses 6.以前年度损失 Prior years losses营业外支出合计TOTAL NON-OPERATING EXPENSES在在 建建 工工 程程 会外工01表附表3i

30、n CitSTATEMENT OF CONSTRUCTION IN PROGRESS FROM AJI-01 Sup.3 单位：元For the year ended DEC.31,1996 MONETARY UNIT:YUAN金额年初数年末数项目数 ITEMS行次 项目EMITEMS行次EMAT BEG.AT END.LINE NO.AMOUNTLINE NO.OF YEAROF YEAR在建工程年初数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)购入工程用料Construction materials purchased2 (2)购入需要安装设备Equipment purchased that needs installation3 (3)购入不需要安装设备Equipment purchased that does not need installation (4)建筑工程支出Expenditures of building work2.未完安装工程Installation work not yet completed

32、(5)安装工程支出Expenditures of installation work1 (6)预付工程价款Prepayment to contractors2 (7)工程管理费Construction administrative expenses3 3.待转已完工Work completed not yet transferred本年支出合计:TOTAL EXPENDITURE THIS YEAR4.待安装设备Equipment to be installed减:本年已完工程转出数Less:work completed and transferred out this year5.工程用料结

33、存Balance of construction materials本年其他转出数 Other amounts transferred out this year6.预付工程价款Prepayment to contractors 7.待摊工程管理费Deferred construction administrative expenses 本年转出数合计TOTAL TRANSFERRED OUT THIS YEAR 在建工程年末数Construction in progress at end of year合 计TOTAL附注Notes:本年已完工程合计 Total amount of construction work completed this year_ 会外工01表附表5 FROM AJI-01 Sup.5 单位：元 MONETARY UNIT:YUAN外币兑换券户折合折合为外币户金额 AMOUNT OF FOREIGN CURRENCY ACCOUNTS为记帐本位币金额外币名称 NAME OF FOREIGN