财务类专业术语中英文对照

日期:39295.0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NAMEOFENTERPRISE)2资产负债表BALANCESHEET3_____年_____月_____日会外工01表4Asof(month/date)19FORMAFI(INDUSTRIAL)-015单位MONETARYUNIT:6━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━7资产行次年初数期末数8ASSETSLINENO.ATBEG.OFYEARATENDOFPERIOD9────────────────────────────────────────10流动资产：CURRENTASSETS11现金Cashonhand112银行存款Cashinbank213有价证券Marketablesecurities414应收票据Notesreceivable515应收账款Accountsreceivable616减：坏账准备Less:provisionforbaddebts717预付货款Advancestosuppliers818其他应收款Otherreceivables1019待摊费用Prepaidexpense1120存货Inventories1221减：存货变现损失准备Less:Provisionforlossonrealizationof22inventories1323一年内到期的长期投资Long-terminvestmentsmaturingwithinoneyear1524其他流动资产Othercurrentassets1625流动资产合计Totalcurrentassets1726长期投资：LONG-TERMINVESTMENTS:27长期投资Long-terminvestments1828一年以上的应收款项Receivablescollectibleafteroneyear2029固定资产：FIXEDASSETS:30固定资产原价Fixedassets-cost2131减：累计折旧Less:Accumulateddepreciation2232固定资产净值Fixedassets-netvalue2333固定资产清理Disposaloffixedassets2734在建工程：CONSTRUCTIONINPROGRESS:35在建工程Constructioninprogress2836无形资产：INTANGIBLEASSETS:37场地使用权Landoccupancyright2938工业产权及专有技术Industrypropertyrightsandproprietary39technology3040其他无形资产Otherintangibleassets3141无形资产合计Totalintangibleassets3242其他资产：OTHERASSETS:43开办费Organizationexpense3344筹建期间汇兑损失Exchangelossduringstartupperiod3445递延投资损失Deferredlossoninvestments3546递延税款借项Deferredtaxcharges3647其他递延支出Otherdeferredexpense3748待转销汇兑损失Unamortizedexchangeloss3849其他资产合计Totalotherassets4050资产总计TOTALASSETS4151负债及所有者权益52LIABILITIESANDOWNER’’SEQUITY53流动负债：CURRENTLIABILITIES：54短期借款Short-termloans4255应付票据Notespayable4356应付账款Accountspayable4457应付工资Accruedpayroll4558应交税金Taxespayable4659应付股利Dividendspayable4760预收货款Advancesfromcustomers4861其他应付款Otherpayables5062预提费用Accruedexpense5163职工奖励及福利基金Staffandworkers’’bonusandwelfarefund5264一年内到期的长期负债Long-termliabilitiesduewithinoneyear5365其他流动负债Othercurrentliabilities5466流动负债合计Totalcurrentliabilities5567长期负债：LONG-TERMLIABILITIES：68长期借款Long-termloans5669应付公司债Debenturespayable5770应付公司债溢价(折价)Premium(discount)ondebenturespayable5871一年以上的应付款项Payablesdueafteroneyear5972长期负债合计Totallong-termliabilities6073其他负债：OTHERLIABILITIES：74筹建期间汇兑收益Exchangegainduringstart-upperiod6175递延投资收益Deferredgainoninvestments6276递延税款贷项Deferredtaxcredits6377其他递延贷项Otherdeferredcredits6478待转销汇兑收益Unamortizedexchangegain6579其他负债合计Totalotherliabilities6680负债合计Totalliabilities6781所有者权益：OWNER’’SEQUITY：82资本总额(货币名称及金额______)83Registeredcapital(currencyandamount________)84实收资本(非人民币货币资本期末金额_______)6885Paid-incapital(amountofnon-RMBcurrencyatendofperiod_________)86其中：中方投资(非人民币货币资本期末金额_________)6987Including:Chineseinvestments(amountofnon-RBMcurrencyatend88ofperiod______)89外方投资(非人民币货币资本期末金额________)7090Foreigninvestments(amountofnon-RMBcurrencyatendofperiod______)91减：已归还投资Less:Investmentsreturned7192资本公积Capitalsurplus7293储备基金Reservefund7494企业发展基金Enterpriseexpansionfund7595利润归还投资Profitcapitalizedonreturnofinvestments7696本年利润Currentyearnetincome7797未分配利润Undistributedprofit7898所有者权益合计Totalowner’’sequity8099负债及所有者权益总计TOTALLIABILITIESANDOWNER’’SEQUITY81100━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━101附注：NOTES:1021.受托加工材料Customers’’materialstobeprocessed______;1032.受托代销商品Consignment-in______;1043.代管商品物资Goodsheldforothers______;1054.由企业负责的应收票据贴现Notesreceivablediscountedwithrecourse________;1065.租入固定资产Fixedassetsunderoperatinglease________;1076.本年支付的进口环节税金Currentyearpaymentofimporttaxes________.108109━━━━━━━━━━━━━━━━━━━━110企业名称NAMEOFENTERPRISE111利润表INCOMESTATEMENT112_____年度_____季度_____月份113Fortheyear(orquarter,month)ended(month/date)19________114会外工02表FORMAFI(INDUSTRIAL)-02115单位：MONETARYUNIT:116━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━117项目行次本期数本年累计数上年同期累计数118ITEMSLINENO.CURRENTPERIODCURRENTYEARCUMULATIVELASTYEARCUMULATIVE119────────────────────────────────────────120产品销售收入Sales1121其中：出口产品销售收入Including:ExportSales2122减：销售折扣与折让Less:Salesdiscountsandallowances3123产品销售净额Netsales4124减：产品销售税金Less:Salestax5125产品销售成本Costofsales6126其中：出口产品销售成本Including:Costofexportsales7127产品销售毛利Grossprofit8128减：销售费用Less:Sellingexpense9129管理费用Generalandadministrativeexpense10130财务费用Financialexpense11131其中：利息支出(减利息收入)12132Including：Interestexpense(lessinterestincome)133汇兑损失(减汇兑收益)Exchangeloss(lessexchangegain)13134产品销售利润Incomefrommainoperation14135加：其他业务利润Add:Incomefromotheroperations15136营业利润Operatingincome16137加：投资收益Add:Investmentincome17138营业外收入Non-operatingincome18139减：营业外支出Less:Non-operatingexpense19140加：以前年度损益调整20141Add:Adjustmenttoprioryear’’sincomeandexpense142利润总额Incomebeforetax21143减：所得税Less:Incometax22144净利润Netincome23145━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━146附注：NOTES:147出口产品销售收入：(1)非人民币货币名称和金额148Exportsales:Non-RMBcurrency(nameandamount)149折合记账本位币金额150Translatedintorecordingcurrency(amount)151(2)非人民币货币名称和金额152Non-RMBcurrency(nameandamount)153折合记账本位币金额154Translatedintorecordingcurrency(amount)155━━━━━━━━━━━━━━━━━━156(企业名称NAMEOFENTERPRISE)157财务状况变动表STATEMENTOFCHANGESINFINANCIALPOSITION158_______年度159FortheyearendedDecember31,19________160会外工03表161FORMAFI(INDUSTRIAL)-03162单位MONETARYUNIT:163━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━164流动资金来源和运用行次金额165SOURCESANDAPPLICATIONSOFWORKINGCAPITALLINENO.AMOUNT166━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━167一、流动资金来源SOURCESOFWORKINGCAPITAL1681.本年净利润Currentyearnetincome1169加：不减少流动资金的费用和损失:Add:Amountsnotaffectingworkingcapital170(1)固定资产折旧Depreciationoffixedassets2171(2)无形资产及其他资产摊销(减：其他负债转销)Amortizationofintangibleassets3172andotherassets(lessamortizationofotherliabilities)173(3)固定资产盘亏(减盘盈)Fixedassetsunderbookamount(lessover)4174(4)处理固定资产损失(减收益)Lossondisposaloffixedassets(lessgain)5175(5)长期投资溢价摊销(减折价摊销)Amortizationofpremiumonlong-term176investments(lessamortizationofdiscount)6177(6)应付公司债折价摊销(减溢价摊销)Amortizationofdiscountondebentures178payable(lessamortizationofdiscount)7179(7)捐赠固定资产支出Expenditureondonationoffixedassets8180(8)递延税款Deferredtaxes9181(9)其他不影响流动资产的费用和损失10182Otherexpense&lossesnotaffectingworkingcapital183小计SUB-TOTAL121842.其他来源：Othersources:185(1)固定资产清理收入(减清理费用)Proceedsfromdisposaloffixedassets186(lessexpense)13187(2)收回长期投资Realizationoflong-terminvestments14188(3)减少固定资产Decreaseoffixedassets15189(4)减少无形资产Decreaseofintangibleassets16190(5)增加长期借款Increaseoflong-termloans17191(6)发行公司债Issuanceofdebentures18192(7)增加其他负债Increaseofotherliabilities19193(8)增加储备基金和企业发展基金Increaseofreservefundand194enterpriseexpansionfund20195(9)增加资本Increaseofcapital21196(10)增加资本公积Increaseofcapitalsurplus22197(11)弥补亏损Recoveryofloss23198小计SUB-TOTAL25199流动资金来源合计TOTALSOURCESOFWORKINGCAPITAL26200二、流动资金运用APPLICATIONSOFWORKINGCAPITAL2011.利润分配Distributionofprofit202(1)职工奖励及福利基金Staffandworkers’’bonusandwelfarefund27203(2)储备基金Reservefund28204(3)企业发展基金Enterpriseexpansionfund29205(4)股利Dividends30206(5)利润归还所有者投资Profitcapitalizedonreturnofowner’’sinvestments31207(6)利润增资Profitreinvestments32208小计SUB-TOTAL342092.其他运用Otherapplications:210(1)增加固定资产Increaseoffixedassets35211(2)增加无形资产及其他资产Increaseofintangibleassetsandotherassets36212(3)增加长期投资Increaseoflong-terminvestments37213(4)偿还长期借款Repaymentoflong-termloans38214(5)收回公司债Repaymentofcompanydebentures39215(6)减少其他负债Decreaseofotherliabilities40216(7)归还所有者投资(扣除利润归还所有者投资)Investmentsreturnedtoowners41217(lessprofitcapitalizedonreturnofowner’’sinvestments)218(8)减少资本公积Decreaseofcapitalsurplus42219(9)减少储备基金和企业发展基金Decreaseofresevervefundand220enterpriseexpansionfund43221小计SUB-TOTAL45222流动资金运用合计TOTALAPPLICATIONSOFWORKINGCAPITAL46223流动资金增加净额NETINCREASEOFWORKINGCAPITAL47224━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━225━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━226流动资金各项目的变动行次金额227CHANGESINWORKINGCAPITALITEMSLINENO.AMOUNT228────────────────────────────────────────229一、流动资产本年增加数INCREASEOFCURRENTASSETS2301.现金Cashonhand482312.银行存款Cashinbank492323.有价证券Marketablesecurities502334.应收票据Notesreceivable512345.应收账款Accountsreceivable52235减：坏账准备Less:Provisionforbaddebts532366.预付货款Advancestosuppliers542377.其他应付款Otherreceivables552388.待摊费用Prepaidexpense562399.存货Inventories57240减：存货变现损失准备Less:Provisionforlossonrealizationof241inventories58242流动资产增加净额NETINCREASEOFCURRENTASSETS61243二、流动负债本年增加数INCREASEOFCURRENTLIABILITIES2441.短期借款Shorttermloans622452.应付票据Notespayable632463.应付账款Accountspayable642474.应付工资Accruedpayroll652485.应交税金Taxpayable662496.应付股利Dividendspayable672507.预收货款Advancesfromcustomers682518.其他应付款Otherliabilities692529.预提费用Accruedexpense7025310.职工奖励及福利基金Staffandworkers’’bonusandwelfarefund71254流动负债增加净额NETINCREASEOFCURRENTLIABILITIES74255流动资金增加净额NETINCREASEOFWORKINGCAPITAL75256━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━257━━━━━━━━━━━━━━━━258企业名称NAMEOFENTERPRISE259利润分配表STATEMENTOFPROFITAPPROPRIATIONANDDISTRIBUTION260________年度261会外工02表附表1262FortheyearendedDecember31,19______FORMAFI(INDUSTRIAL)-02Sub.1263单位MONETARYUNIT:264━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━265项目行次本年实际上年实际266ITEMSLINENO.ACTUALTHISYEARACTUALLASTYEAR267────────────────────────────────────────268净利润Netincome1269减：职工奖励及福利基金Less:Staffandworkers’’bonusandwelfare270fund2271储备基金Reservefund3272企业发展基金Enterpriseexpansionfund4273利润转作投资Profitreinvestments5274加：年初未分配利润Add:Undistributedprofitatbeginningofyear7275已弥补亏损Recoveryofloss8276可供所有者分配的利润Profitavailablefordistributiontoowners10277减：已分配股利Less:Dividendsdeclared11278其中：中方股利Including:Chinesedividends12279外方股利Foreigndividends13280利润归还投资Profitcapitalizedonreturnofinvestments14281年末未分配利润Undistributedprofitatendofyear15282━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━283━━━━━━━━━━━━━━━━━━284(企业名称NAMEOFENTERPRISE)285应交增值税明细表286STATEMENTOFVALUEADDEDTAXPAYABLE287______年_____月288会外工01表附表6289Fortheyear(ormonth)ended(month)______FORMAFI(INDUSTRIAL)-01Sub.6290单位MONETARYUNIT:291━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━292项目行次本月数本年累计数293ITEMSLINENOCURRENTMONTHCURRENTYEARCUMULATIVEAMOUNT294────────────────────────────────────────295一、应交增值税：VATpayable:2961.年初未抵扣数(用“－”号反映)297Amountnotyetdeductedatbeginningofyear(Representedbya“－”sign)2982.销项税额VATonsales299出口退税VATrefundforexportedgoods300进项税额转出Amounttransferoutfrom301VATonpurchase302转出多交增值税TransferoutoverpaidVAT3033.进项税额VATonpurchase304已交税金VATpaid305减免税款Taxreducedandexempted306出口抵减内销产品应纳税额VATpayableon307domesticsalesoffsetagainstVATonpurchaseforexportsales308转出未交增值税TransferoutunpaidVAT3094.期末未抵扣数(用“－”号反映)Amountnotyetdeductedatendofperiod(Representedbya“－”310sign)311二、未交增值税VATunpaid3121.年初未交数(多交数以“－”号反映)Amountunpaidatbeginningofyear(Amountoverpaidrepresentedbya“－”sign)3132.本期转入数(多交数以“－”号反映)Amounttransferinatcurrentperiod(Amountoverpaidrepresentedbya“－”sign)3143.本期已交数Amountpaidatcurrentperiod3154.期末未交数(多交数以“－”号反映)Amountunpaidatendofperiod(Amountoverpaidrepresentedbya“－”sign)316━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━317各行业特有的项目318(一)外商投资旅游企业：TourismEnterpriseswithForeign319Investment320━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━321项目ITEMS322────────────────────────────────────────323营业收入：Revenues：324客房Rooms325餐饮Foodandbeverage326公寓Apartments327写字楼Officebuilding328商场Departmentstore329其他Other330营业收入合计Totalrevenues331营业税金Salestax332客房Rooms333餐饮Foodandbeverage334公寓Apartments335写字楼Officebuilding336商场Departmentstore337其他Other338营业税金合计Totalsalestax339营业成本：Operatingcost:340餐饮成本Foodandbeveragecost341商品成本Merchandisecost342其他成本Othercost343营业成本合计Totaloperatingcost344工资及福利：Salaries,wagesandemployeebenefits345客房Rooms346餐饮Foodandbeverage347公寓Apartments348写字楼Officebuilding349商场Departmentstore350其他Other351工资及福利合计Totalsalaries,wagesandemployeebenefits352营业费用：Operatingexpense:353客房Rooms354餐饮Foodandbeverage355公寓Apartments356写字楼Officebuilding357商场Departmentstore358其他Other359营业费用合计Totaloperatingexpense360营业毛利：GrossOperatingProfitbyDepartment：361客房Rooms362餐饮Foodandbeverage363公寓Apartments364写字楼Officebuilding365商场Departmentstore366其他Other367各营业部门营业毛利合计TotalGrossOperatingProfitbyDepartment368不分配费用：Unallocatedexpense：369工资及福利：Salaries,wagesandemployeebenefits:370行政管理Administrativeandgeneral371市场推广Marketing372能源维修Energyandmaintenancecost373工资及福利合计Totalsalaries,wagesandemployeebenefits374行政管理及公共费用：Ａ&Ｇandpublicexpense375行政管理Administrativeandgeneral376市场推广Marketing377能源维修Energyandmaintenancecost378行政管理及公共费用合计TotalA&Gandpublicexpense379不分配费用合计TotalUnallocatedexpense380营业毛利GrossOperationProfit381非经营费用Fixedcharges382营业利润Operatingincome383加：投资收益Add:Investmentincome384营业外收入Non-operatingrevenues385减：营业外支出Less:Non-operatingexpense386加：以前年度损益调整Add:Adjustmentofprioryear’’sincomeandexpense387利润总额Incomebeforetax388减：所得税Incometax389净利润Netincome390━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━391会外旅02表FORMAFT(Tourism)-02392━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━393本期实际Currentperiod’’sactual394本期预算Currentperiod’’splan395上年同期Sameperiodlastyear396本年累计currentyearcumulative397上年累计Lastyearcumulative398百分比%Percentage%399委托银行收款Collectionsentrustedtothebank400预付定金Prepaiddeposit401预收定金Depositreceivedinadvance402应付工资及福利AccruedPayrollandemployeebenefits403(二)外商投资施工企业：ConstructionEnterpriseswithForeignInvestment4041.固定资产及临时设施Fixedassetsandtemporaryinstallation4052.临时设施Temporaryinstallation4063.临时设施摊销Amortizationoftemporaryinstallation4074.临时设施净值Netvalueoftemporaryinstallation4085.临时设施清理Disposaloftemporaryinstallation4096.专项工程Specificconstructionproject4107.工程结算收入Revenues4118.工程结算税金Salestax4129.工程结算成本Costofsales41310.工程结算毛利Grossprofit41411.工程结算利润Incomefrommainoperation41512.会外施01表FORMAFC(Construction)-01416(三)外商投资商品流通企业CommercialEnterpriseswithForeignInvestment:4171.商品销售收入Sales4182.商品销售收入净额Netsales4193.商品销售成本Costofsales4204.进货费用Purchaseexpense4215.商品销售毛利Grossprofit4226.代购代销收入Incomefrompurchaseandsalescommission4237.主营业务毛利Grossprofitfrommainoperation4248.销货费用Sellingexpense4259.主营业务利润Incomefrommainoperation42610.会外商01表FORMAFC(Commercial)-01427(四)外商投资房地产企业RealEstateEnterpriseswithForeignInvestment：4281.在建开发产品Workinprogress4292.递延出租收入Deferredrentalincome4303.经营收入Revenues4314.经营税金Salestax4325.经营成本Operatingcost4336.经营毛利Grossprofit4347.经营利润Incomefrommainoperation4358.非人民币货币经营收入Non-RMBrevenues4369.会外房01表FORMAFR(RealEstate)-01437(五)外商投资租赁企业LeaseEnterpriseswithForeignInvestment：4381.预付租赁资产款Advancestolessor4392.低值易耗品：Low-valueconsumables4403.一年内到期的长期投资及长期应收款441Long-terminvestmentsandreceivablesmaturingwithinoneyear4424.应收租赁款Leasepaymentreceivables4435.未实现租赁收益Unearnedleaseincome4446.应收转租赁款Sub-leasepaymentreceivables4457.逾期未收租赁款Leasepaymentreceivablespastdue4468.长期投资及长期应收款合计Totallong-terminvestmentsandlong-termreceivables4479.经营租赁资产Assetsunderoperatinglease44810.经营租赁资产原价Originalcostofassetsunderoperatinglease44911.经营租赁资产折旧Depreciationofassetsunderoperatinglease45012.经营租赁资产净值Netvalueofassetsunderoperatinglease45113.租赁保证金Depositfromlessee45214.应付转租赁租金Sub-leasepaymentpayablestolessor45315.营业收入Revenues45416.利息收入Interestrevenues45517.手续费收入Servicefeerevenues45618.营业税金Salestax45719.营业支出Operatingexpenditure45820.利息支出Interestexpense45921.营业毛利Grossprofit46022.非人民币货币营业收入Non-RMBoperatingincome46123.会外租01表FORMAFL(Lease)-01462(六)外商投资交通企业：TransportationEnterpriseswithForeignInvestment：4631.主营业务收入Revenues4642.营业税金Salestax4653.营业成本Operatingcost4664.主营业务毛利Grossprofit4675.主营业务利润Incomefrommainoperation4686.会外交01表FORMAFT(Transportation)-01469(七)外商投资银行：BankswithForeignInvestment：4701.现金及银行存款Cashonhandandcashinbank4712.贵金属Preciousmetal4723.存放中央银行款项Depositsandrequiredreserveincentralbank4734.存放同业款项Depositsinotherbanks4745.存放联行款项Depositsincorrespondentbanks4756.拆出资金Loanstootherbanks4767.短期贷款Short-termloans4778.进出口押汇Acceptanceofdraftunderletterofcreditforimportsandexports4789.应收利息Interestreceivable47910.坏账准备Baddebtprovisionforinterestreceivable48011.贴现Discount48112.中长期贷款Mediumorlong-termloans48213.逾期贷款Pastdueloans48314.贷款呆账准备Baddebtprovisionforloanprincipals48415.短期存款Short-termdeposits48516.短期储蓄存款Short-termsavingsdeposits48617.向中央银行借款Borrowingsfromcentralbank48718.同业存放款项Depositfromotherbanks48819.联行存放款项Depositfromcorrespondentbanks48920.拆入资金Loansfromotherbanks49021.应解汇款Amountspayableonwiretransfersreceived49122.发行短期债券Issuanceofshort-termdebenturespayable49223.长期存款Long-termdeposits49324.长期储蓄存款Long-termsavingsdeposits49425.保证金Margin(heldbybankinfinancialtransactions)49526.发行长期债券Issuanceoflong-termdebenturespayable49627.营业收入Revenues49728.利息收入Interestrevenues49829.金融企业往来收入Revenuesfromtransactionswithfinancialinstitutions49930.手续费收入Servicefeerevenues50031.其他营业收入Otheroperatingrevenues50132.营业支出Operatingexpenditure50233.利息支出Interestexpense50334.金融企业往来支出Expensefromtransactionswithfinancialinstitutions50435.手续费支出Servicefeeexpense50536.营业费用Operatingexpense50637.其他营业支出Otheroperatingexpenditure50738.营业税金Salestax50839.会外银01表FORMAFB(Bank)-01509(八)外商投资农业企业AgriculturalEnterpriseswithForeignInvestment：5101.会外农01表FORMAFA(Agriculture)-01511(九)外商投资服务企业ServiceEnterpriseswithForeignInvestment：5121.营业收入Revenues5132.营业税金Salestax5143.营业成本Operatingcost5154.营业费用Operatingexpense5165.营业毛利Grossprofit5176.会外服01表FORMAFS(Service)-01