财务类专业术语中英文对照

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━━━━━━━━━━━━━━━━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