中英文對照財務報表-模板

1、資 產 負 債 表 BALANCE SHEET Printed by LiHaiying 會外工1表 FROM AJI-01For the year(or,quarter,month)ended JULY31,1998單位：元 MONETARY UNIT:YUAN 資 產 ASSETS 行次年初數LINENOAT BEG OF YEAR流動資產 CURRENT ASSETS EQUI 現金 Cash on handIT 銀行存款 Cash in bankloan 有價債券 Marketable securities 應收票據 Notes receivableetie 應收帳款 Accounts

2、 receivablees 減：壞帳準備 Less:Provision for bad debts F 預付帳款 Advance to suppliersd de 其他應收款 Other receivablesustom 待攤費用 Deferred and prepaid expenses For 存貨 Inventoriesns 減：存貨變現損失準備 Less:Provision for loss on realizationof inventoriesquarter,mo 一年內到期的長期投資 Long-term investments maturing within one yearto

3、riesquar 其他流動資產 Other current assetslities 流動資產合計 Total current assetsg with長期投資: LONG TERM INVESTMENTSliti 長期投資 Long-term investmentsiesg一年以上的應收帳款 Receivables clooectable after onr yearne yearto固定資產: FIXED ASSETS: pay 固定資產原價 Fixed assets-cost) on d 減:累計折舊 Less:Accumulated depreciationes pa 固定資產凈值 F

4、ixed assets-net valueerm li 固定資產清理 Disposal of fixed assetsm liab在建工程: CONSTRUCTION IN PROGRESSsm l 在建工程 Construction in progressliab無形資產: INTANGIBLE ASSETS:ing 場地使用權 Land occupancy rightvestm 工業(yè)產權及專有技術 Proprietary technology and patentsriodsblee其他無形資產 Other intangible assetsd pate 無形資產合計 Total inta

5、ngible assetsriodsb其他資產: OTHER ASSETSer l 開辦費 Organization expensesies 籌建期間匯兌損失 Exchange loss during start-up perioddsbleear 遞延稅款借項 Deferred taxs debit and a 遞延投資損失 Deferred loss on investmentsn curr 其他遞延支出 Other deferred expensesmentsn 待轉銷匯兌損失 Unamortized exchange loss foreig其他資產合計 Total other asse

6、tsted pr資產合計 TOTAL ASSETS Tot負債及所有者權益 LIABLITIES AND OWNEREQUITY 流動負債: CURRENT LIABILITIES 短期借款 Short term loansS 應付票據 Notes payableansS 應付帳款 Accounts payableties 應付工資 Accrued payrolletie 應交稅金 Taxes payablevabl 應付股利 Dividends payablebad 預收貨款 Advances from customersbts 其他應付款 Other payablesesust資 產 負

7、債 表 BALANCE SHEET Printed by LiHaiying 會外工1表 FROM AJI-01For the year(or,quarter,month)ended JULY31,1998單位：元 MONETARY UNIT:YUAN 資 產 ASSETS 行次年初數LINENOAT BEG OF YEAR 預提費用 Accrued expensesaid 職工獎勵及福利基金 Staff and worker bonus and welfare fundhe year(o 一年內到期的長期負債 Long-term liabilities due within one year

8、inventorie 其他流動負債 Other current liabilitiesg with 流動負債合計 Total current liabilitiesg with長期負債: LONG-TERM LIABILITIESliti 長期借款 Long-term loansment 應付公司債 Debentures payablee aft 應付公司溢價(折價) Premium (discount) on debentures payableeartorie 一年以上的應付款項 Payable due after one yearentures p 長期負債合計 Total long t

9、erm liabilitiesbleear其他負債: OTHER LIABILITIESROGR 籌建期間匯兌收益 Exchange gain during start-up periodsbleeart 遞延投資收益 Deferred gain on investmentsperiod 遞延稅款貸項 Deferred taxes creditstment 其他遞延貸項 Other deferred creditd pate 待轉銷匯兌收益 Unamortized exchange gainatentsr 其他負債合計 Total other liabilities asset 負債合計 To

10、tal liabilitiessset所有者權益: OWNERS EQUITYation 資本總額Registered capital(貨幣名稱及金額Currency and amount)oddsbleeart 實收資本Paid in capital(非人民幣資本期末金額amount of foreign currency at end of period,month)ended D 其中:資損 中方投資Chinese investment(非人民幣資本期末金額amount of foreign currency at end of periodnth)ended DEC 外方投資Forei

11、gn investment(非人民幣資本期末金額amount of foreign currency at end of periodnth)ended DEC 減:已歸還投資 Less:Investment returnedeign c 資本公積 Capital surplusnede 儲備基金 Reserve fundusne 企業(yè)發(fā)展基金 Enterprise expansion fundign cu 利潤歸還投資 Profit capitalised on return of investmentnd of 本年利潤 Current year profitrn o 未分配利潤 Undi

12、stributed profitstrn o 所有者權益合計 Total owners equityrn of i 負債及所有者權益總計 TOTAL LIABILITIES AND OWNERS EQUITYnvestmentn附注：Notes：1.受托加工材料Customer materials to be processed_;2.受托代銷商品Consignment in_;3.代管商品物資Goods held for others_;4.由企業(yè)負責的應收票據貼現Notes receivable discounted with recourse_;5.租入固定資產Fixed assets

13、under operating lease_;6.本年支付的進口環(huán)節(jié)稅金Current year payment of import taxes_.d for others_;期末數AT END OF YEAR資 產 負 債 表 BALANCE SHEET會外工1表 FROM AJI-01單位：元 MONETARY UNIT:YUAN期末數AT END OF YEAR 實收資本Paid in capital(非人民幣資本期末金額amount of foreign currency at end of period,month)ended D 中方投資Chinese investment(非人民

14、幣資本期末金額amount of foreign currency at end of periodnth)ended DEC 外方投資Foreign investment(非人民幣資本期末金額amount of foreign currency at end of periodnth)ended DEC 資 產 負 債 表 BALANCE SHEET Printed by LiHaiying For the year(or,quarter,month)ended JULY31,1998 資 產 ASSETS 行次年初數 資期末數 資負債及所有者權益 LIABLITIES AND OWNERE

15、QUITY 行次及所LINENO AT BEG OF YEARAT END OF YEARLINE NO流動資產 CURRENT ASSETS EQUI流動負債: CURRENT LIABILITIES 現金 Cash on handIT1 短期借款 Short term loansS 42 銀行存款 Cash in bankloan2 應付票據 Notes payableansS43 有價債券 Marketable securities 4 應付帳款 Accounts payableties44 應收票據 Notes receivableetie5 應付工資 Accrued payrolle

16、tie45 應收帳款 Accounts receivablees 6 應交稅金 Taxes payablevabl46 減：壞帳準備 Less:Provision for bad debts F7 應付股利 Dividends payablebad 47 預付帳款 Advance to suppliersd de8 預收貨款 Advances from customersbts 48 其他應收款 Other receivablesustom10 其他應付款 Other payablesesust50 待攤費用 Deferred and prepaid expenses For11 預提費用 A

17、ccrued expensesaid 51 存貨 Inventoriesns12 職工獎勵及福利基金 Staff and worker bonus and welfare fundhe year(o52 減：存貨變現損失準備 Less:Provision for loss on realizationof inventoriesquarter,mo13 一年內到期的長期負債 Long-term liabilities due within one yearinventorie53 一年內到期的長期投資 Long-term investments maturing within one year

18、toriesquar15 其他流動負債 Other current liabilitiesg with54 其他流動資產 Other current assetslities16 流動資產合計 Total current assetsg with17 流動負債合計 Total current liabilitiesg with55長期投資: LONG TERM INVESTMENTSliti長期負債: LONG-TERM LIABILITIESliti 長期投資 Long-term investmentsiesg18 長期借款 Long-term loansment56一年以上的應收帳款 Re

19、ceivables clooectable after onr yearne yearto20 應付公司債 Debentures payablee aft57固定資產: FIXED ASSETS: pay 應付公司溢價(折價) Premium (discount) on debentures payableeartorie58 固定資產原價 Fixed assets-cost) on d21 一年以上的應付款項 Payable due after one yearentures p59 減:累計折舊 Less:Accumulated depreciationes pa22 長期負債合計 Tot

20、al long term liabilitiesbleear60 固定資產凈值 Fixed assets-net valueerm li23 固定資產清理 Disposal of fixed assetsm liab27在建工程: CONSTRUCTION IN PROGRESSsm l其他負債: OTHER LIABILITIESROGR 在建工程 Construction in progressliab28 籌建期間匯兌收益 Exchange gain during start-up periodsbleeart61無形資產: INTANGIBLE ASSETS:ing 遞延投資收益 De

21、ferred gain on investmentsperiod62 場地使用權 Land occupancy rightvestm29 遞延稅款貸項 Deferred taxes creditstment63 工業(yè)產權及專有技術 Proprietary technology and patentsriodsblee30 其他遞延貸項 Other deferred creditd pate64其他無形資產 Other intangible assetsd pate31 待轉銷匯兌收益 Unamortized exchange gainatentsr 65 無形資產合計 Total intang

22、ible assetsriodsb32 其他負債合計 Total other liabilities asset66其他資產: OTHER ASSETSer l 負債合計 Total liabilitiessset67 開辦費 Organization expensesies33所有者權益: OWNERS EQUITYation 籌建期間匯兌損失 Exchange loss during start-up perioddsbleear34 資本總額Registered capital(貨幣名稱及金額Currency and amount)oddsbleeart 遞延稅款借項 Deferred

23、taxs debit and a35 實收資本Paid in capital(非人民幣資本期末金額amount of foreign currency at end of period,month)ended D68 遞延投資損失 Deferred loss on investmentsn curr36 其中:資損 其他遞延支出 Other deferred expensesmentsn37 中方投資Chinese investment(非人民幣資本期末金額amount of foreign currency at end of periodnth)ended DEC 69 待轉銷匯兌損失 U

24、namortized exchange loss foreig 38 外方投資Foreign investment(非人民幣資本期末金額amount of foreign currency at end of periodnth)ended DEC 70 減:已歸還投資 Less:Investment returnedeign c71 資本公積 Capital surplusnede72 儲備基金 Reserve fundusne74 企業(yè)發(fā)展基金 Enterprise expansion fundign cu 75 利潤歸還投資 Profit capitalised on return of

25、 investmentnd of 76 本年利潤 Current year profitrn o77 未分配利潤 Undistributed profitstrn o78其他資產合計 Total other assetsted pr 所有者權益合計 Total owners equityrn of i80資產合計 TOTAL ASSETS Tot 負債及所有者權益總計 TOTAL LIABILITIES AND OWNERS EQUITYnvestmentn81附注：Notes：1.受托加工材料Customer materials to be processed_;2.受托代銷商品Consig

26、nment in_;3.代管商品物資Goods held for others_;4.由企業(yè)負責的應收票據貼現Notes receivable discounted with recourse_;5.租入固定資產Fixed assets under operating lease_;6.本年支付的進口環(huán)節(jié)稅金Current year payment of import taxes_.d for others_;會外工1表FROM AJI-01單位：元MONETARY UNIT:YUAN年初數所有者期末數所有者AT BEG OF YEARAT END OF YEAR 資本總額Registered

27、 capital(貨幣名稱及金額Currency and amount)oddsbleeartBJNC Ltd.BJNCBASF JCIC Neopentylglycol Ltd.27 Heifei Road.Jilin City 132021. PR CHINA 利 潤 表付的進 會外工表 INCOME STATEMENT FROM AJI-02 單位：元 For the year(or,quarter,month)ended JULY 31,1998 MONETARY UNIT:YUAN 項 目 ITEMS 行 次目 本 期 數 本 年 累 計 數期 上 年 同 期 累 計 數 數 LIN

28、E NO.CURRENT PERIODCURRENT YEAR CUMULATIVELAST YEAR CUMULATE產品銷售收入 Sales For th1 其中：出口產品銷售收入 Including:export saleshe year(or,2減：銷售折扣與折讓 Less:Sales discount and allowances,quarter,3產品銷售凈額 Net Salesdiscou4減：產品銷售稅金 Less:Sales Taxcount an5 產品銷售成本 Cost of salesand al6 其中：出口產品銷售成本 Including:Cost of expor

29、t saleses,quarter,7產品銷售毛利 Gross profit on salesort sa8減：銷售費用 Less:Selling expensesort sa9 管理費用 General and administrative expensesonth10 財務費用 Financial Expensesstra11 其中：利息支出（減利息收入） Including:Interest expenses(less interest income)nth)ended Mar 12 匯兌損失（減匯兌收益） Exchange lost(less exchange gains)e)nth)

30、ended13產品銷售利潤 Profit on sales lost(14加：其他業(yè)務利潤 Add:Income form other operationsnge gain15營業(yè)利潤 Operating profiter o16加：投資收益 Add:Investment incomeperati17 營業(yè)外收入 Non-operating incometions18減：營業(yè)外支出 Less:Non-operating incomeetionsn19加：已前年度損益調整 Add:Adjustment of prior years income and expensesended Mar 20利

31、潤總額 TOTAL PROFIT pri21減：所得稅 Less:Income taxior y22凈利潤 NET INCOME ta附注：1.出口產品銷售收入: Notes:Export sales:esended Mar (1)非人民幣貨幣名稱和金額折合帳本位幣金額 (1)Foreign currency (name and amount) translated into recording currency(amount)應收票據貼現Notes receiva (2)外幣兌換券金額 (2)in foreign exchange certificate rding cBJNC Ltd.BJ

32、NCBASF JCIC Neopentylglycol Ltd.27 Heifei Road.Jilin City 132021. PR CHINA 制制造造費費用用明明細細表表 會外工02表附表4in CitSTATEMENT OF MANUFACTURING EXPENSES FROM AJI-02 Sup.4 單位：元 AJIFor the year ended JULY.31,1998 MONETARY UNIT:YUAN本年計劃 本月實際 上年實際 項目實際ITEMS行次EM THIS YEARS THIS MONTHS LAST YEARSLINE NO.PLANACTUALACT

33、UAL工資 Salaries and wages折舊費 Depreciation修理費 Repairs物料消耗 Supplies consumed低值易耗品攤銷s consuAmortization of lowcost and short lived articles勞動保護費 Labor protection水電費 Water abdelectricity辦公費 Office expenses交際應酬費Entertainment差旅費 Travelling運輸費 Transportation保險費 Insurance租賃費 Rental設計制圖費 Design and drawing試驗檢

34、驗費 Experiment and inspection環(huán)境保護費 Environment protecton蒸汽2MPa20 Bar steam蒸汽0.4MPa4 Bar steam循環(huán)水Cooling water氮氣Nitrogen壓縮空氣Compressed air儀表空氣Control air沉淀水Process water污水Waste water脫鹽水Demineralized water煤氣Fuel gas其他 Micellaneous合計 TOTALBJNC管管理理費費用用明明細細表表 會外工02表附表6in CitSTATEMENT OF GENERAL AND ADMINS

35、TRATIVE EXPENSES FROM AJI-02 Sup.6 單位：元 AJIFor the year ended JULY.31,1998 MONETARY UNIT:YUAN本年計劃 本月實際 上年實際 項目實際ITEMS行次EMTHIS YEARS THIS MonthSLAST YEARSLINE NO.PLANACTUALACTUAL公司經費 Company expenses 其中:工資 Including:Salaries and wages 折舊費 Depreciation 修理費 Repairs 物料損耗 Supplies consumed 低值易耗品攤銷 Amorti

36、zation of low value articles 勞動保護費 Labor protection 辦公費 Office expenses 差旅費 Travelling 運輸費 Transportation 保險費 Insurance 交通費 Taxi Expenses工會經費 Labor union dues董事會費 Board of directors expenses顧問費 Consulting fees訴訟費 Litigation fees交際應酬費 Entertainment fees稅金 Taxes場地使用費 Land occupancy fees技術轉讓費 Technolog

37、y tranfer fee無形資產攤銷 Amortization of intangible assets其他資產攤銷 Amortization of other assets職工培訓費 Staff and workers training expenses研究開發(fā)費 Research and development expenses壞帳損失 Bad debts存貨盤虧(減盤盈) Inventory shortage(less overage)外籍人員費Delegates Expenses汽油Gasoline通訊費Communication Expenses其他 Others合計 TOTALB

38、JNC Ltd.BJNC銷銷售售費費用用明明細細表表 會外工02表附表5in CitSTATEMENT OF MARKETING EXPENSES FROM AJI-02 Sup.5 單位：元 AJIFor the year ended JULY.31,1998 MONETARY UNIT:YUAN本年計劃 本月實際 上年實際 項目實際ITEMS行次EM THIS YEARSTHIS MONTHS LAST YEARSLINE NO.PLANACTUALACTUAL工資 Salaries and wages折舊費 Depreciation修理費 Repairs物料消耗 Supplies con

39、sumed低值易耗品攤銷 Amortization of lowcost and short lived articles辦公費 Office expenses差旅費 Travelling銷售傭金 Commission代銷手續(xù)費 Consignment handing fee運輸費 Transportation裝卸費 Loading and unloading包裝費 Packaging保險費 Insurance廣告費 Advertising租賃費 Rental銷售服務費 Sales service fee其他 Micellaneous合計 TOTAL利利潤潤分分配配表表ifeiifei STA

40、TEMENT OF PROFIT APPROPIATIONFor the year ended DEC.31,1996項目實際ITEMS行次EMLINE NO.凈利潤UALNet income減:職工獎勵及福利基金NETARY UNILess:Staff and workersbonus and welfare fund儲備基金:StaReserve fund企業(yè)發(fā)展基金e fundEnterprise expantion fund利潤轉作投資rise eProfit reinvestment 加:年初未分配利潤investmeAdd:Undistributable profits at be

41、ginning of year 已彌補虧損ndistRecovery accumulated losses可供分配的利潤y accumProfit available for distribution to owners減:已分配股利availaLess:Dividends declared 其中:中方股利dends Including:Chinese investment 外方股利hine Foreign investment利潤歸還投資 FoProfits capitalized on return of investment年末未分配利潤 capitaUndistributed prof

42、its at end of yearBJNC 會外工02表-1lin FROM AJI-02 Sup.1 單位：元 AJI MONETARY UNIT:YUAN本年實際 上年實際 THIS YEARSLAST YEARSACTUALACTUALBJNC Ltd.BASF JCIC Neopentylglycol Ltd.27 Heifei Road.Jilin City 132021. PR CHINA 營營業(yè)業(yè)外外收收支支明明細細表表i i Road.JRoad.JSTATEMENT OF NON-OPERATING INCOME AND EXPENSESFor the year ended

43、 DEC.31,1996項目實際ITEMS行次EMLINE NO.營業(yè)外收入:O.RSNON-OPERATING INCOME 1.處理固定資產收益INCOMEIT Income on disposal of fixed assets 2.固定資產盤盈n disp Fixed assets over book amount 3.罰款收入asse Penalties and fines received 4.以前年度收益s and Prior years income 5.非經營性收入ars i Extraodinary income 營業(yè)外收入合計odinary TOTAL NON-OPERA

44、TING INCOME營業(yè)外支出:L NONNON-OPERATING EXPENSES 1.處理固定資產損失EXPENSES Loss on disposal of fixed assets 2.固定資產盤虧dispos Fixed assets under book amount 3.罰款支出asse Penalties and fines paid 4.捐贈支出ies Donations 5.非常損失ons Extraodinary losses 6.以前年度損失nary l Prior years losses營業(yè)外支出合計or yearTOTAL NON-OPERATING EXPE

45、NSESBJNC 會外工02表-7lin FROM AJI-02 Sup.7 單位：元 AJI MONETARY UNIT:YUAN本年實際 上年實際 THIS YEARSLAST YEARSACTUALACTUAL在在 建建 工工 程程ei ei R R 會外工01表附表3in CitSTATEMENT OF CONSTRUCTION IN PROGRESS FROM AJI-01 Sup.3 單位：元 AJIFor the year ended DEC.31,1996 MONETARY UNIT:YUAN金額 項目數 ITEMS行次EM 項目EMITEMS行次EMLINE NO.AMOUN

46、TLINE NO.在建工程年初數. MONETConstruction in progress at beginning of year1.未完在建工程tion iBuilding work not yet completed加:本年投入在建工程支出k not yet cAdd:Expenditures on construction in progress this year1 (1)購入工程用料ditureConstruction materials purchased2 (2)購入需要安裝設備n materiEquipment purchased that needs installat

47、ion3 (3)購入不需要安裝設備rchased tEquipment purchased that does not need installation (4)建筑工程支出 purchExpenditures of building work2.未完安裝工程ures oInstallation work not yet completed(5)安裝工程支出ion woExpenditures of installation work1電話工程ture (6)預付工程價款res ofPrepayment to contractors2 (7)工程管理費nt toConstruction adm

48、inistrative expenses3 3.待轉已完工ctionWork completed not yet transferred本年支出合計:mpleteTOTAL EXPENDITURE THIS YEAR4.待安裝設備XPENDEquipment to be installed減:本年已完工程轉出數o be instaLess:work completed and transferred out this year5.工程用料結存k compBalance of construction materials本年其他轉出數 of con Other amounts transferr

49、ed out this year6.預付工程價款er amoPrepayment to contractors 7.待攤工程管理費t to coDeferred construction administrative expenses 本年轉出數合計d constTOTAL TRANSFERRED OUT THIS YEAR 在建工程年末數RANSFERConstruction in progress at end of year合 計trTOTAL附注Notes:本年已完工程合計 Total amount of construction work completed this year_ge

50、 certifiBJNC年初數 年末數 AT BEG.AT END.OF YEAROF YEAR 會外工01表附表3in Cit FROM AJI-01 Sup.3 單位：元 AJI MONETARY UNIT:YUANBJNC Ltd.BASF JCIC Neopentylglycol Ltd.27 Heifei Road.Jilin City 132021. PR CHINA 外外幣幣資資金金情情況況表表ei ei RoadRoadSTATEMENT OF ACCOUNTS IN FOREIGN CURRENCYFor the year ended DEC.31,1996資產負債表期末數折

51、合為NETARY UNIT 人民幣戶表期末數外幣兌換券戶折合折合為NETAR外幣戶金額 AMOUNT OF FOREIGN CURRENCY ACCOUNTS on w記帳本位幣金額AMOUNT 折合為記帳本位幣MOUNT OF為記帳本位幣金額MOUNT OF外幣名稱 NAME OF FOREIGN CURRENCYENCYAMOUNT IN RECORDING金額OUAMOUNT OF FOREIGN外幣金額（期末數） FOREIGNN折合為記帳本位幣金額FOREIGNNGN項目為記ITEMS行次EMCURRENCY ATACCOUNT OFEXCHANGEBALANCE OFCONVERT

52、EDEND OF PERIODRMB ACCOUNTCERTIFICATEFOREIGN CURRENCYINTO RECORDINGLINEPER BALANCE SHEETIN RECORDINGACCOUNT IN（AT END OF PERIOD）GNCURRENCYNO. CURRENCYRECORDING CURRENCY有外幣戶的資金項目：CURRENCYGNItems of assets with foreign currency accounts：o1 現金of Cash on hand2 銀行存款n ha Cash in bank3 有價證券n ba Marketable securities4 應收票據able Notes receivable5 應收帳款rece Accounts receivable6 預付帳款ts r Advance to suppliers7 其他應收款 to s Other receivable8 9 小計re Sub-total10 長期投資t