外商投资工业企业会计报表

外商投资工业企业会计报表FinancialStatementsforIndustrialEnterpriseswithForeignInvestment━━━━━━━━━━━━━━━━(企业名称NAMEOFENTERPRISE)资产负债表BALANCESHEET_____年_____月_____日会外工01表Asof(month/date)19FORMAFI(INDUSTRIAL)-01单位MONETARYUNIT:━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━资产行次年初数期末数ASSETSLINENO.ATBEG.OFYEARATENDOFPERIOD────────────────────────────────────────流动资产：CURRENTASSETS现金Cashonhand1银行存款Cashinbank2有价证券Marketablesecurities4应收票据Notesreceivable5应收账款Accountsreceivable6减：坏账准备Less:provisionforbaddebts7预付货款Advancestosuppliers8其他应收款Otherreceivables10待摊费用Prepaidexpense11存货Inventories12减：存货变现损失准备Less:Provisionforlossonrealizationofinventories13一年内到期的长期投资Long-terminvestmentsmaturingwithinoneyear15其他流动资产Othercurrentassets16流动资产合计Totalcurrentassets17长期投资：LONG-TERMINVESTMENTS:长期投资Long-terminvestments18一年以上的应收款项Receivablescollectibleafteroneyear20固定资产：FIXEDASSETS:固定资产原价Fixedassets-cost21减：累计折旧Less:Accumulateddepreciation22固定资产净值Fixedassets-netvalue23固定资产清理Disposaloffixedassets27在建工程：CONSTRUCTIONINPROGRESS:在建工程Constructioninprogress28无形资产：INTANGIBLEASSETS:场地使用权Landoccupancyright29工业产权及专有技术Industrypropertyrightsandproprietarytechnology30其他无形资产Otherintangibleassets31无形资产合计Totalintangibleassets32其他资产：OTHERASSETS:开办费Organizationexpense33筹建期间汇兑损失Exchangelossduringstartupperiod34递延投资损失Deferredlossoninvestments35递延税款借项Deferredtaxcharges36其他递延支出Otherdeferredexpense37待转销汇兑损失Unamortizedexchangeloss38其他资产合计Totalotherassets40资产总计TOTALASSETS41负债及所有者权益LIABILITIESANDOWNER’’SEQUITY流动负债：CURRENTLIABILITIES：短期借款Short-termloans42应付票据Notespayable43应付账款Accountspayable44应付工资Accruedpayroll45应交税金Taxespayable46应付股利Dividendspayable47预收货款Advancesfromcustomers48其他应付款Otherpayables50预提费用Accruedexpense51职工奖励及福利基金Staffandworkers’’bonusandwelfarefund52一年内到期的长期负债Long-termliabilitiesduewithinoneyear53其他流动负债Othercurrentliabilities54流动负债合计Totalcurrentliabilities55长期负债：LONG-TERMLIABILITIES：长期借款Long-termloans56应付公司债Debenturespayable57应付公司债溢价(折价)Premium(discount)ondebenturespayable58一年以上的应付款项Payablesdueafteroneyear59长期负债合计Totallong-termliabilities60其他负债：OTHERLIABILITIES：筹建期间汇兑收益Exchangegainduringstart-upperiod61递延投资收益Deferredgainoninvestments62递延税款贷项Deferredtaxcredits63其他递延贷项Otherdeferredcredits64待转销汇兑收益Unamortizedexchangegain65其他负债合计Totalotherliabilities66负债合计Totalliabilities67所有者权益：OWNER’’SEQUITY：资本总额(货币名称及金额______)Registeredcapital(currencyandamount________)实收资本(非人民币货币资本期末金额_______)68Paid-incapital(amountofnon-RMBcurrencyatendofperiod_________)其中：中方投资(非人民币货币资本期末金额_________)69Including:Chineseinvestments(amountofnon-RBMcurrencyatendofperiod______)外方投资(非人民币货币资本期末金额________)70Foreigninvestments(amountofnon-RMBcurrencyatendofperiod______)减：已归还投资Less:Investmentsreturned71资本公积Capitalsurplus72储备基金Reservefund74企业发展基金Enterpriseexpansionfund75利润归还投资Profitcapitalizedonreturnofinvestments76本年利润Currentyearnetincome77未分配利润Undistributedprofit78所有者权益合计Totalowner’’sequity80负债及所有者权益总计TOTALLIABILITIESANDOWNER’’SEQUITY81━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━附注：NOTES:1.受托加工材料Customers’’materialstobeprocessed______;2.受托代销商品Consignment-in______;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________.━━━━━━━━━━━━━━━━━━━━企业名称NAMEOFENTERPRISE利润表INCOMESTATEMENT_____年度_____季度_____月份Fortheyear(orquarter,month)ended(month/date)19________会外工02表FORMAFI(INDUSTRIAL)-02单位：MONETARYUNIT:━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━项目行次本期数本年累计数上年同期累计数ITEMSLINENO.CURRENTPERIODCURRENTYEARCUMULATIVELASTYEARCUMULATIVE────────────────────────────────────────产品销售收入Sales1其中：出口产品销售收入Including:ExportSales2减：销售折扣与折让Less:Salesdiscountsandallowances3产品销售净额Netsales4减：产品销售税金Less:Salestax5产品销售成本Costofsales6其中：出口产品销售成本Including:Costofexportsales7产品销售毛利Grossprofit8减：销售费用Less:Sellingexpense9管理费用Generalandadministrativeexpense10财务费用Financialexpense11其中：利息支出(减利息收入)12Including：Interestexpense(lessinterestincome)汇兑损失(减汇兑收益)Exchangeloss(lessexchangegain)13产品销售利润Incomefrommainoperation14加：其他业务利润Add:Incomefromotheroperations15营业利润Operatingincome16加：投资收益Add:Investmentincome17营业外收入Non-operatingincome18减：营业外支出Less:Non-operatingexpense19加：以前年度损益调整20Add:Adjustmenttoprioryear’’sincomeandexpense利润总额Incomebeforetax21减：所得税Less:Incometax22净利润Netincome23━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━附注：NOTES:出口产品销售收入：(1)非人民币货币名称和金额Exportsales:Non-RMBcurrency(nameandamount)折合记账本位币金额Translatedintorecordingcurrency(amount)(2)非人民币货币名称和金额Non-RMBcurrency(nameandamount)折合记账本位币金额Translatedintorecordingcurrency(amount)━━━━━━━━━━━━━━━━━━(企业名称NAMEOFENTERPRISE)财务状况变动表STATEMENTOFCHANGESINFINANCIALPOSITION_______年度FortheyearendedDecember31,19________会外工03表FORMAFI(INDUSTRIAL)-03单位MONETARYUNIT:━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━流动资金来源和运用行次金额SOURCESANDAPPLICATIONSOFWORKINGCAPITALLINENO.AMOUNT━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━一、流动资金来源SOURCESOFWORKINGCAPITAL1.本年净利润Currentyearnetincome1加：不减少流动资金的费用和损失:Add:Amountsnotaffectingworkingcapital(1)固定资产折旧Depreciationoffixedassets2(2)无形资产及其他资产摊销(减：其他负债转销)Amortizationofintangibleassets3andothe