英文会计科目单

发布时间:2010-01-19 共1页

利润表 INCOME STATEMENT
      
    项 目 ITEMS
    
    产品销售收入         Sales of products
     其中:出口产品销售收入    Including:Export sales
     减:销售折扣与折让      Less:Sales discount and allowances
     产品销售净额         Net sales of products
     减:产品销售税金       Less:Sales tax
       产品销售成本       Cost of sales
       其中:出口产品销售成本  Including:Cost of export sales
    产品销售毛利          Gross profit on sales
    减:销售费用          Less:Selling expenses
      管理费用          General and administrative expenses
      财务费用          Financial expenses
      其中:利息支出(减利息收入) Including:Interest expenses (minusinterest ihcome)
         汇兑损失(减汇兑收益)      Exchange losses(minus exchange gains)
    产品销售利润          Profit on sales
    加:其他业务利润        Add:profit from other operations
    营业利润            Operating profit
    加:投资收益          Add:Income on investment
    加:营业外收入         Add:Non-operating income
    减:营业外支出         Less:Non-operating expenses
    加:以前年度损益调整      Add:adjustment of loss and gain for previous years
    利润总额            Total profit
    减:所得税           Less:Income tax
    净利润             Net profit
资产负债表 BALANCE SHEET
    
    资  产          ASSETS
    流动资产:      CURRENT ASSETS
     现金        Cash on hand
     备用金       Pretty cash
     银行存款      Cash in banks
     有价证券      Marketable receivable
     应收票据      Notes receivable
     应收帐款      Accounts receivable
     减:坏帐准备    Less:allowance for bad debts
     预付货款      Prepayments-supplies
     内部往来      Inter-company accounts
    
     其他应收款      Other receivables
     待摊费用       Prepaid and deferred expenses
     存  货       Inventories
     减:存货变现损失准备: Less:allowance on inventory reduction to market
     已转未完工生产成本  Transferred in production cost transforming
     一年内到期的长期投资 Matured long time investments within a year
      流动资产合计    Total current assets
    长期投资:       LONG TERM INVESTMENT
     长期投资       Long term investments
     拨付所属资金     Funds to burnchs
     一年以上的应收款项  Accounts receivable over a year
    固定资产:       FIXED ASSETS
     固定资产原价     Fixed assets-cost
     减:累计折旧     Less:amumulated depreciation
     固定资产净值     Fixed assets-net value
     固定资产清理     Disposal of fixed assets
    融资租入固定资产原价:     Fixed assets-cost on financial lease
     减:融资租入固定资产折旧   Less:amumulated depreciation
    融资租入固定资产净值:     Fixed assets-net value on financial lease
    在建工程:           CONSTRUCTION WORK IN PROCESS
     在建工程           Construction work in process
    
    ☆无形资产          INTANGIBLE ASSETS
     场地使用权          Right to the use of a site
     工业产权及专有技术      Industrial property right anf patents
     其他无形资产         Other intangibles
     无形资产合计         Total intangible assets
    其它资产            OTHER ASSETS
     开办费            Organization espenses
     筹建期间汇兑损失       Exchange losses during organization period
     递延投资损失         Deferred investment losses
     递延税款借项         Debit side of deferred tax
     其他递延支出         Other deferred expuditures
     待转销汇兑损益        Prepaid and deferred exchange loss
     其他递延借款         Debit side of other deferred
     其他资产合计         Total other Assets
     资产总计           TOTAL ASSETS
负债及所有者权     LIABILITIES AND CAPITAL
    流动负债:      CURRENT LIABILITIES
     短期借款      Short term loans
     应付票据      Notes payable
     应付帐款      Accounts payable
     内部往来      Inter-company accounts
     预收货款      Items received in advance-supplies
     应付工资      Accured payroll
     应交税金      Taxes payable
     应付股利      Dividendes payable
     其他应付款     Other payables
     预提费用       Accrued expenses
     职工奖励及福利费用  Bonus and welfare funds
     一年内到期的长期负债 Matured long term liabilities within a year
     其他流动负债     Other current liabilities
      流动负债合计    Total current liabilities
    长期负债:       LONG TREM LIABILITIES
     长期借款       long term loans
     应付公司债      Bouds payable
     应公司债溢价(折价) Premium on bonds payable(discount)
     一年以上的应付款项  Accounts payable over a year
     长期负债合计:    Total long term liabilities
    其他负债:       OTHER LIABILITIES
     筹建期间汇兑收益   Exchange gains during organization period
     递延投资收益     Deferred investment gains
     递延税款贷项     Credit side of deferred tax
     其他递延贷项     Credit side of other tax
     待转销汇兑收益    Prepaid and deferred exchange profit
    其他负债合计      Total other liabilities
    负债合计        Total liabilities
    
    所有者权益             Investor’s equity
     资本总额(货币名称及金额)  Authorized capital(*___________)
     实收资本(外币金额期末数)  Paid in capital(☆__________)
     其中            Including
     中方投资(外币金额期末数)  Chinese investments(☆__________)
     外方投资(外币金额期末数   Foreign investments(☆__________)
     减:已归还投资        Less: Returned investments
     资本公积           Accumulation of capital
     公司拨入资金         Funds from head office
     储备基金           Reserve funds
     企业发展基金         Expansion funds
     利润归还投资         Investment returned with profit
     本年利润           Current profit
     未分配利润          Retained earnings
     货币换算差额         Currency translation difference
    
     所有者权益合计        Total investor’s equity
    负债及所有者权益合计      TOTAL LIABILITIES AND INVESTORS EQUITY

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