財(cái)務(wù)類專業(yè)術(shù)語(yǔ)中英文對(duì)照

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1、日期:2007年8月外商投資工業(yè)企業(yè)會(huì)計(jì)報(bào)表FinancialStatementsforIndustrialEnterpriseswithForeignInvestment1(企業(yè)名稱 NAME OF ENTERPRISE)2資產(chǎn)負(fù)債表 BALANCE SHEET3_年_月_日 會(huì)外工01表4As of(month/date)19 FORM AFI(INDUSTRIAL)-015單位 MONETARY UNIT:67資 產(chǎn) 行次 年初數(shù) 期末數(shù)8ASSETS LINE NO.AT BEG.OF YEAR AT END OF PERIOD910流動(dòng)資產(chǎn)：CURRENT ASSETS11現(xiàn)金 Ca

2、sh on hand 112銀行存款 Cash in bank 213有價(jià)證券 Marketable securities 414應(yīng)收票據(jù) Notes receivable 515應(yīng)收賬款 Accounts receivable 616減：壞賬準(zhǔn)備 Less:provision for bad debts 717預(yù)付貨款 Advances to suppliers 818其他應(yīng)收款 Other receivables 1019待攤費(fèi)用 Prepaid expense 1120存貨 Inventories 1221減：存貨變現(xiàn)損失準(zhǔn)備Less:Provision for loss on real

3、ization of22inventories 1323一年內(nèi)到期的長(zhǎng)期投資 Long-term investments maturing within one year 1524其他流動(dòng)資產(chǎn) Other current assets 1625流動(dòng)資產(chǎn)合計(jì) Total current assets 1726長(zhǎng)期投資：LONG-TERM INVESTMENTS:27長(zhǎng)期投資 Long-term investments 1828一年以上的應(yīng)收款項(xiàng) Receivables collectible after one year 2029固定資產(chǎn)：FIXED ASSETS:30固定資產(chǎn)原價(jià) Fixed

4、assets-cost 2131減：累計(jì)折舊 Less:Accumulated depreciation 2232固定資產(chǎn)凈值 Fixed assets-net value 2333固定資產(chǎn)清理 Disposal of fixed assets 2734在建工程：CONSTRUCTION IN PROGRESS:35在建工程 Construction in progress 2836無形資產(chǎn)：INTANGIBLE ASSETS:37場(chǎng)地使用權(quán) Land occupancy right 2938工業(yè)產(chǎn)權(quán)及專有技術(shù) Industry property rights and proprietary3

5、9technology 3040其他無形資產(chǎn) Other intangible assets 3141無形資產(chǎn)合計(jì) Total intangible assets 3242其他資產(chǎn)：OTHER ASSETS:43開辦費(fèi) Organization expense 3344籌建期間匯兌損失 Exchange loss during startup period 3445遞延投資損失 Deferred loss on investments 3546遞延稅款借項(xiàng) Deferred tax charges 3647其他遞延支出 Other deferred expense 3748待轉(zhuǎn)銷匯兌損失 Un

6、amortized exchange loss 3849其他資產(chǎn)合計(jì) Total other assets 4050資產(chǎn)總計(jì) TOTAL ASSETS 4151負(fù)債及所有者權(quán)益52LIABILITIES AND OWNERS EQUITY53流動(dòng)負(fù)債：CURRENT LIABILITIES：54短期借款 Short-term loans 4255應(yīng)付票據(jù) Notes payable 4356應(yīng)付賬款 Accounts payable 4457應(yīng)付工資 Accrued payroll 4558應(yīng)交稅金 Taxes payable 4659應(yīng)付股利 Dividends payable 4760預(yù)收

7、貨款 Advances from customers 4861其他應(yīng)付款 Other payables 5062預(yù)提費(fèi)用 Accrued expense 5163職工獎(jiǎng)勵(lì)及福利基金 Staff and workers bonus and we lfare fund 5264一年內(nèi)到期的長(zhǎng)期負(fù)債 Long-term liabilities due within one year 5365其他流動(dòng)負(fù)債 Other current liabilities 5466流動(dòng)負(fù)債合計(jì) Total current liabilities 5567長(zhǎng)期負(fù)債：LONG-TERM LIABILITIES：68長(zhǎng)期借

8、款 Long-term loans 5669應(yīng)付公司債 Debentures payable 5770應(yīng)付公司債溢價(jià)(折價(jià))Premium(discount)on debentures payable 5871一年以上的應(yīng)付款項(xiàng) Payables due after one year 5972長(zhǎng)期負(fù)債合計(jì) Total long-term liabilities 6073其他負(fù)債：OTHER LIABILITIES：74籌建期間匯兌收益 Exchange gain during start-up period 6175遞延投資收益 Deferred gain on investments 627

9、6遞延稅款貸項(xiàng) Deferred tax credits 6377其他遞延貸項(xiàng) Other deferred credits 6478待轉(zhuǎn)銷匯兌收益 Unamortized exchange gain 6579其他負(fù)債合計(jì) Total other liabilities 6680負(fù)債合計(jì) Total liabilities 6781所有者權(quán)益：OWNERS EQUITY：82資本總額(貨幣名稱及金額_)83Registered capital(currency and amount_)84實(shí)收資本(非人民幣貨幣資本期末金額_)6885Paid-in capital(amount of non-

10、RMB currency at end of period_)86其中：中方投資(非人民幣貨幣資本期末金額_)6987Including:Chinese investments(amount of non-RBM currency at end88of period_)89外方投資(非人民幣貨幣資本期末金額_)7090Foreign investments(amount of non-RMB currency at end of period_)91減：已歸還投資 Less:Investments returned 7192資本公積 Capital surplus 7293儲(chǔ)備基金 Reser

11、ve fund 7494企業(yè)發(fā)展基金 Enterprise expansion fund 7595利潤(rùn)歸還投資 Profit capitalized on return of investments 7696本年利潤(rùn) Current year net income 7797未分配利潤(rùn) Undistributed profit 7898所有者權(quán)益合計(jì) Total owners equity 8099負(fù)債及所有者權(quán)益總計(jì) TOTAL LIABILITIES AND OWNERS EQUITY 81100101附注：NOTES:1021.受托加工材料 Customers materials to b

12、e processed _;1032.受托代銷商品 Consignment-in _;1043.代管商品物資 Goods held for others _;1054.由企業(yè)負(fù)責(zé)的應(yīng)收票據(jù)貼現(xiàn) Notes receivable discounted with recourse _;1065.租入固定資產(chǎn) Fixed assets under operating lease _;1076.本年支付的進(jìn)口環(huán)節(jié)稅金 Current year payment of import taxes _.108109110企業(yè)名稱 NAME OF ENTERPRISE111利潤(rùn)表 INCOME STATEMEN

13、T112_年度_季度_月份113For the year(or quarter,month)ended(month/date)19_114會(huì)外工02表 FORM AFI(INDUSTRIAL)-02115單位：MONETARY UNIT:116117項(xiàng)目 行次 本期數(shù) 本年累計(jì)數(shù) 上年同期累計(jì)數(shù)118ITEMS LINE NO.CURRENT PERIOD CURRENT YEAR CUMULATIVE LAST YEAR CUMULATIVE119120產(chǎn)品銷售收入 Sales 1121其中：出口產(chǎn)品銷售收入 Including:Export Sales 2122減：銷售折扣與折讓 Less

14、:Sales discounts and allowances 3123產(chǎn)品銷售凈額 Net sales 4124減：產(chǎn)品銷售稅金 Less:Sales tax 5125產(chǎn)品銷售成本 Cost of sales 6126其中：出口產(chǎn)品銷售成本 Including:Cost of export sales 7127產(chǎn)品銷售毛利Gross profit 8128減：銷售費(fèi)用 Less:Selling expense 9129管理費(fèi)用 General and administrative expense 10130財(cái)務(wù)費(fèi)用 Financial expense 11131其中：利息支出(減利息收入)1

15、2132Including：Interest expense(less interest income)133匯兌損失(減匯兌收益)Exchange loss(less exchange gain)13134產(chǎn)品銷售利潤(rùn) Income from main operation 14135加：其他業(yè)務(wù)利潤(rùn) Add:Income from other operations 15136營(yíng)業(yè)利潤(rùn)Operating income 16137加：投資收益 Add:Investment income 17138營(yíng)業(yè)外收入 Non-operating income 18139減：營(yíng)業(yè)外支出 Less:Non-o

16、perating expense 19140加：以前年度損益調(diào)整 20141Add:Adjustment to prior years income and expense142利潤(rùn)總額 Income before tax 21143減：所得稅 Less:Income tax 22144凈利潤(rùn) Net income 23145146附注：NOTES:147出口產(chǎn)品銷售收入：(1)非人民幣貨幣名稱和金額148Export sales:Non-RMB currency(name and amount)149折合記賬本位幣金額150Translated into recording currency

17、(amount)151(2)非人民幣貨幣名稱和金額152Non-RMB currency(name and amount)153折合記賬本位幣金額154Translated into recording currency(amount)155156(企業(yè)名稱 NAME OF ENTERPRISE)157財(cái)務(wù)狀況變動(dòng)表STATEMENT OF CHANGES IN FINANCIAL POSITION158_年度159For the year ended December 31,19_160會(huì)外工03表161FORM AFI(INDUSTRIAL)-03162單位 MONETARY UNIT:1

18、63164流動(dòng)資金來源和運(yùn)用 行次 金額165SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO.AMOUNT166167一、流動(dòng)資金來源 SOURCES OF WORKING CAPITAL1681.本年凈利潤(rùn)C(jī)urrent year net income 1169加：不減少流動(dòng)資金的費(fèi)用和損失:Add:Amounts not affecting working capital170(1)固定資產(chǎn)折舊Depreciation of fixed assets 2171(2)無形資產(chǎn)及其他資產(chǎn)攤銷(減：其他負(fù)債轉(zhuǎn)銷)Amortization o

19、f intangible assets 3172and other assets(less amortization of other liabilities)173(3)固定資產(chǎn)盤虧(減盤盈)Fixed assets under book amount(less over)4174(4)處理固定資產(chǎn)損失(減收益)Loss on disposal of fixed assets(less gain)5175(5)長(zhǎng)期投資溢價(jià)攤銷(減折價(jià)攤銷)Amortization of premium on long-term176investments(less amortization of disco

20、unt)6177(6)應(yīng)付公司債折價(jià)攤銷(減溢價(jià)攤銷)Amortization of discount on debentures178payable(less amortization of discount)7179(7)捐贈(zèng)固定資產(chǎn)支出 Expenditure on donation of fixed assets 8180(8)遞延稅款 Deferred taxes 9181(9)其他不影響流動(dòng)資產(chǎn)的費(fèi)用和損失 10182Other expense&losses not affecting working capital183小計(jì) SUB-TOTAL 121842.其他來源：Other

21、 sources:185(1)固定資產(chǎn)清理收入(減清理費(fèi)用)Proceeds from disposal of fixed assets186(less expense)13187(2)收回長(zhǎng)期投資Realization of long-term investments 14188(3)減少固定資產(chǎn)Decrease of fixed assets 15189(4)減少無形資產(chǎn) Decrease of intangible assets 16190(5)增加長(zhǎng)期借款I(lǐng)ncrease of long-term loans 17191(6)發(fā)行公司債 Issuance of debentures 1

22、8192(7)增加其他負(fù)債 Increase of other liabilities 19193(8)增加儲(chǔ)備基金和企業(yè)發(fā)展基金 Increase of reserve fund and194enterprise expansion fund 20195(9)增加資本 Increase of capital 21196(10)增加資本公積 Increase of capital surplus 22197(11)彌補(bǔ)虧損 Recovery of loss 23198小計(jì) SUB-TOTAL 25199流動(dòng)資金來源合計(jì) TOTAL SOURCES OF WORKING CAPITAL 2620

23、0二、流動(dòng)資金運(yùn)用 APPLICATIONS OF WORKING CAPITAL2011.利潤(rùn)分配 Distribution of profit202(1)職工獎(jiǎng)勵(lì)及福利基金Staff and workers bonus and welfare fund 27203(2)儲(chǔ)備基金 Reserve fund 28204(3)企業(yè)發(fā)展基金 Enterprise expansion fund 29205(4)股利 Dividends 30206(5)利潤(rùn)歸還所有者投資 Profit capitalized on return of owners investments 31207(6)利潤(rùn)增資 P

24、rofit reinvestments 32208小計(jì) SUB-TOTAL 342092.其他運(yùn)用 Other applications:210(1)增加固定資產(chǎn) Increase of fixed assets 35211(2)增加無形資產(chǎn)及其他資產(chǎn) Increase of intangible assets and other assets 36212(3)增加長(zhǎng)期投資 Increase of long-term investments 37213(4)償還長(zhǎng)期借款 Repayment of long-term loans 38214(5)收回公司債 Repayment of compan

25、y debentures 39215(6)減少其他負(fù)債 Decrease of other liabilities 40216(7)歸還所有者投資(扣除利潤(rùn)歸還所有者投資)Investments returned to owners 41217(less profit capitalized on return of owners investments)218(8)減少資本公積 Decrease of capital surplus 42219(9)減少儲(chǔ)備基金和企業(yè)發(fā)展基金 Decrease of reseverve fund and220enterprise expansion fund

26、 43221小計(jì) SUB-TOTAL 45222流動(dòng)資金運(yùn)用合計(jì) TOTAL APPLICATIONS OF WORKING CAPITAL 46223流動(dòng)資金增加凈額 NET INCREASE OF WORKING CAPITAL 47224225226流動(dòng)資金各項(xiàng)目的變動(dòng) 行次 金額227CHANGES IN WORKING CAPITAL ITEMS LINE NO.AMOUNT228229一、流動(dòng)資產(chǎn)本年增加數(shù) INCREASE OF CURRENT ASSETS2301.現(xiàn)金 Cash on hand 482312.銀行存款 Cash in bank 492323.有價(jià)證券 Mark

27、etable securities 502334.應(yīng)收票據(jù) Notes receivable 512345.應(yīng)收賬款 Accounts receivable 52235減：壞賬準(zhǔn)備Less:Provision for bad debts 532366.預(yù)付貨款 Advances to suppliers 542377.其他應(yīng)付款Other receivables 552388.待攤費(fèi)用 Prepaid expense 562399.存貨 Inventories 57240減：存貨變現(xiàn)損失準(zhǔn)備 Less:Provision for loss on realization of241invento

28、ries 58242流動(dòng)資產(chǎn)增加凈額 NET INCREASE OF CURRENT ASSETS 61243二、流動(dòng)負(fù)債本年增加數(shù) INCREASE OF CURRENT LIABILITIES2441.短期借款 Short term loans 622452.應(yīng)付票據(jù) Notes payable 632463.應(yīng)付賬款 Accounts payable 642474.應(yīng)付工資 Accrued payroll 652485.應(yīng)交稅金 Tax payable 662496.應(yīng)付股利 Dividends payable 672507.預(yù)收貨款 Advances from customers 68

29、2518.其他應(yīng)付款Other liabilities 692529.預(yù)提費(fèi)用 Accrued expense 7025310.職工獎(jiǎng)勵(lì)及福利基金 Staff and workers bonus and welfare fund 71254流動(dòng)負(fù)債增加凈額 NET INCREASE OF CURRENT LIABILITIES 74255流動(dòng)資金增加凈額 NET INCREASE OF WORKING CAPITAL 75256257258企業(yè)名稱 NAME OF ENTERPRISE259利潤(rùn)分配表 STATEMENT OF PROFIT APPROPRIATION AND DISTRIBU

30、TION260_年度261會(huì)外工02表附表1262For the year ended December 31,19_ FORM AFI(INDUSTRIAL)-02 Sub.1263單位 MONETARY UNIT:264265項(xiàng)目 行次 本年實(shí)際 上年實(shí)際266ITEMS LINE NO.ACTUAL THIS YEAR ACTUAL LAST YEAR267268凈利潤(rùn) Net income 1269減：職工獎(jiǎng)勵(lì)及福利基金 Less:Staff and workers bonus and welfare270fund 2271儲(chǔ)備基金 Reserve fund 3272企業(yè)發(fā)展基金 En

31、terprise expansion fund 4273利潤(rùn)轉(zhuǎn)作投資 Profit reinvestments 5274加：年初未分配利潤(rùn) Add:Undistributed profit at beginning of year 7275已彌補(bǔ)虧損 Recovery of loss 8276可供所有者分配的利潤(rùn) Profit available for distribution to owners 10277減：已分配股利 Less:Dividends declared 11278其中：中方股利 Including:Chinese dividends 12279外方股利 Foreign di

32、vidends 13280利潤(rùn)歸還投資 Profit capitalized on return of investments 14281年末未分配利潤(rùn) Undistributed profit at end of year 15282283284(企業(yè)名稱 NAME OF ENTERPRISE)285應(yīng)交增值稅明細(xì)表286STATEMENT OF VALUE ADDED TAX PAYABLE287_年_月288會(huì)外工01表附表6289For the year(or month)ended(month)_ FORM AFI(INDUSTRIAL)-01 Sub.6290單位 MONETARY

33、 UNIT:291292項(xiàng)目 行次 本月數(shù) 本年累計(jì)數(shù)293ITEMS LINE NO CURRENT MONTH CURRENT YEAR CUMULATIVE AMOUNT294295一、應(yīng)交增值稅：VAT payable:2961.年初未抵扣數(shù)(用“”號(hào)反映)297Amount not yet deducted at beginning of year(Represented by a“”sign)2982.銷項(xiàng)稅額 VAT on sales299出口退稅 VAT refund for exported goods300進(jìn)項(xiàng)稅額轉(zhuǎn)出 Amount transfer out from301

34、VAT on purchase302轉(zhuǎn)出多交增值稅 Transfer out overpaid VAT3033.進(jìn)項(xiàng)稅額 VAT on purchase304已交稅金VAT paid305減免稅款Tax reduced and exempted306出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 VAT payable on307domestic sales offset against VAT on purchase for export sales308轉(zhuǎn)出未交增值稅 Transfer out unpaid VAT3094.期末未抵扣數(shù)(用“”號(hào)反映)Amount not yet deducted at end

35、 of period(Represented by a“”310sign)311二、未交增值稅VAT unpaid3121.年初未交數(shù)(多交數(shù)以“”號(hào)反映)Amount unpaid at beginning of year(Amount overpaid represented by a“”sign)3132.本期轉(zhuǎn)入數(shù)(多交數(shù)以“”號(hào)反映)Amount transfer in at current period(Amount overpaid represented by a“”sign)3143.本期已交數(shù) Amount paid at current period3154.期末未交數(shù)(

36、多交數(shù)以“”號(hào)反映)Amount unpaid at end of period(Amount overpaid represented by a“”sign)316317各行業(yè)特有的項(xiàng)目318(一)外商投資旅游企業(yè)：Tourism Enterprises with Foreign319Investment320321項(xiàng)目 ITEMS322323營(yíng)業(yè)收入：Revenues：324客房 Rooms325餐飲 Food and beverage326公寓 Apartments327寫字樓 Office building328商場(chǎng) Department store329其他 Other330營(yíng)業(yè)收入

37、合計(jì) Total revenues331營(yíng)業(yè)稅金 Sales tax332客房 Rooms333餐飲 Food and beverage334公寓 Apartments335寫字樓 Office building336商場(chǎng) Department store337其他 Other338營(yíng)業(yè)稅金合計(jì) Total sales tax339營(yíng)業(yè)成本：Operating cost:340餐飲成本 Food and beverage cost341商品成本 Merchandise cost342其他成本 Other cost343營(yíng)業(yè)成本合計(jì) Total operating cost344工資及福利：Sa

38、laries,wages and employee benefits345客房 Rooms346餐飲 Food and beverage347公寓 Apartments348寫字樓 Office building349商場(chǎng) Department store350其他 Other351工資及福利合計(jì) Total salaries,wages and employee benefits352營(yíng)業(yè)費(fèi)用：Operating expense:353客房 Rooms354餐飲 Food and beverage355公寓 Apartments356寫字樓 Office building357商場(chǎng) Depa

39、rtment store358其他 Other359營(yíng)業(yè)費(fèi)用合計(jì) Total operating expense360營(yíng)業(yè)毛利：Gross Operating Profit by Department：361客房 Rooms362餐飲 Food and beverage363公寓 Apartments364寫字樓 Office building365商場(chǎng) Department store366其他 Other367各營(yíng)業(yè)部門營(yíng)業(yè)毛利合計(jì) Total Gross Operating Profit by Department368不分配費(fèi)用：Unallocated expense：369工資及福利

40、：Salaries,wages and employee benefits:370行政管理 Administrative and general371市場(chǎng)推廣 Marketing372能源維修 Energy and maintenance cost373工資及福利合計(jì) Total salaries,wages and employee benefits374行政管理及公共費(fèi)用：&and public expense375行政管理 Administrative and general376市場(chǎng)推廣 Marketing377能源維修 Energy and maintenance cost378行政

41、管理及公共費(fèi)用合計(jì) Total A&G and public expense379不分配費(fèi)用合計(jì) Total Unallocated expense380營(yíng)業(yè)毛利 Gross Operation Profit381非經(jīng)營(yíng)費(fèi)用 Fixed charges382營(yíng)業(yè)利潤(rùn) Operating income383加：投資收益 Add:Investment income384營(yíng)業(yè)外收入 Non-operating revenues385減：營(yíng)業(yè)外支出 Less:Non-operating expense386加：以前年度損益調(diào)整 Add:Adjustment of prior years income

42、and expense387利潤(rùn)總額 Income before tax388減：所得稅 Income tax389凈利潤(rùn) Net income390391會(huì)外旅02表 FORM AFT(Tourism)-02392393本期實(shí)際 Current periods actual394本期預(yù)算 Current periods plan395上年同期 Same period last year396本年累計(jì) current year cumulative397上年累計(jì) Last year cumulative398百分比%Percentage%399委托銀行收款 Collections entrus

43、ted to the bank400預(yù)付定金 Prepaid deposit401預(yù)收定金 Deposit received in advance402應(yīng)付工資及福利 Accrued Payroll and employee benefits403(二)外商投資施工企業(yè)：Construction Enterprises with Foreign Investment4041.固定資產(chǎn)及臨時(shí)設(shè)施 Fixed assets and temporary installation4052.臨時(shí)設(shè)施 Temporary installation4063.臨時(shí)設(shè)施攤銷 Amortization of te

44、mporary installation4074.臨時(shí)設(shè)施凈值 Net value of temporary installation4085.臨時(shí)設(shè)施清理 Disposal of temporary installation4096.專項(xiàng)工程 Specific construction project4107.工程結(jié)算收入 Revenues4118.工程結(jié)算稅金 Sales tax4129.工程結(jié)算成本 Cost of sales41310.工程結(jié)算毛利 Gross profit41411.工程結(jié)算利潤(rùn) Income from main operation41512.會(huì)外施01表 FORM

45、AFC(Construction)-01416(三)外商投資商品流通企業(yè) Commercial Enterprises with Foreign Investment:4171.商品銷售收入 Sales4182.商品銷售收入凈額 Net sales4193.商品銷售成本 Cost of sales4204.進(jìn)貨費(fèi)用 Purchase expense4215.商品銷售毛利 Gross profit4226.代購(gòu)代銷收入 Income from purchase and sales commission4237.主營(yíng)業(yè)務(wù)毛利 Gross profit from main operation4248

46、.銷貨費(fèi)用 Selling expense4259.主營(yíng)業(yè)務(wù)利潤(rùn) Income from main operation42610.會(huì)外商01表 FORM AFC(Commercial)-01427(四)外商投資房地產(chǎn)企業(yè) Real Estate Enterprises with Foreign Investment：4281.在建開發(fā)產(chǎn)品 Work in progress4292.遞延出租收入 Deferred rental income4303.經(jīng)營(yíng)收入 Revenues4314.經(jīng)營(yíng)稅金 Sales tax4325.經(jīng)營(yíng)成本 Operating cost4336.經(jīng)營(yíng)毛利 Gross pr

47、ofit4347.經(jīng)營(yíng)利潤(rùn) Income from main operation4358.非人民幣貨幣經(jīng)營(yíng)收入 Non-RMB revenues4369.會(huì)外房01表 FORM AFR(Real Estate)-01437(五)外商投資租賃企業(yè) Lease Enterprises with Foreign Investment：4381.預(yù)付租賃資產(chǎn)款 Advances to lessor4392.低值易耗品：Low-value consumables4403.一年內(nèi)到期的長(zhǎng)期投資及長(zhǎng)期應(yīng)收款441Long-term investments and receivables maturing w

48、ithin one year4424.應(yīng)收租賃款 Lease payment receivables4435.未實(shí)現(xiàn)租賃收益 Unearned lease income4446.應(yīng)收轉(zhuǎn)租賃款 Sub-lease payment receivables4457.逾期未收租賃款 Lease payment receivables past due4468.長(zhǎng)期投資及長(zhǎng)期應(yīng)收款合計(jì) Total long-term investments and long-term receivables4479.經(jīng)營(yíng)租賃資產(chǎn) Assets under operating lease44810.經(jīng)營(yíng)租賃資產(chǎn)原價(jià) Or

49、iginal cost of assets under operating lease44911.經(jīng)營(yíng)租賃資產(chǎn)折舊 Depreciation of assets under operating lease45012.經(jīng)營(yíng)租賃資產(chǎn)凈值 Net value of assets under operating lease45113.租賃保證金 Deposit from lessee45214.應(yīng)付轉(zhuǎn)租賃租金 Sub-lease payment payables to lessor45315.營(yíng)業(yè)收入 Revenues45416.利息收入 Interest revenues45517.手續(xù)費(fèi)收入 Se

50、rvice fee revenues45618.營(yíng)業(yè)稅金 Sales tax45719.營(yíng)業(yè)支出 Operating expenditure45820.利息支出 Interest expense45921.營(yíng)業(yè)毛利 Gross profit46022.非人民幣貨幣營(yíng)業(yè)收入 Non-RMB operating income46123.會(huì)外租01表 FORM AFL(Lease)-01462(六)外商投資交通企業(yè)：Transportation Enterprises with Foreign Investment：4631.主營(yíng)業(yè)務(wù)收入 Revenues4642.營(yíng)業(yè)稅金 Sales tax465

51、3.營(yíng)業(yè)成本 Operating cost4664.主營(yíng)業(yè)務(wù)毛利 Gross profit4675.主營(yíng)業(yè)務(wù)利潤(rùn) Income from main operation4686.會(huì)外交01表 FORM AFT(Transportation)-01469(七)外商投資銀行：Banks with Foreign Investment：4701.現(xiàn)金及銀行存款 Cash on hand and cash in bank4712.貴金屬 Precious metal4723.存放中央銀行款項(xiàng) Deposits and required reserve in central bank4734.存放同業(yè)款項(xiàng)

52、 Deposits in other banks4745.存放聯(lián)行款項(xiàng) Deposits in correspondent banks4756.拆出資金 Loans to other banks4767.短期貸款 Short-term loans4778.進(jìn)出口押匯 Acceptance of draft under letter of credit for imports and exports4789.應(yīng)收利息 Interest receivable47910.壞賬準(zhǔn)備 Bad debt provision for interest receivable48011.貼現(xiàn) Discount4

53、8112.中長(zhǎng)期貸款 Medium or long-term loans48213.逾期貸款 Past due loans48314.貸款呆賬準(zhǔn)備 Bad debt provision for loan principals48415.短期存款 Short-term deposits48516.短期儲(chǔ)蓄存款 Short-term savings deposits48617.向中央銀行借款 Borrowings from central bank48718.同業(yè)存放款項(xiàng) Deposit from other banks48819.聯(lián)行存放款項(xiàng) Deposit from correspondent

54、 banks48920.拆入資金 Loans from other banks49021.應(yīng)解匯款 Amounts payable on wire transfers received49122.發(fā)行短期債券 Issuance of short-term debentures payable49223.長(zhǎng)期存款 Long-term deposits49324.長(zhǎng)期儲(chǔ)蓄存款 Long-term savings deposits49425.保證金 Margin(held by bank in financial transactions)49526.發(fā)行長(zhǎng)期債券 Issuance of long-

55、term debentures payable49627.營(yíng)業(yè)收入 Revenues49728.利息收入 Interest revenues49829.金融企業(yè)往來收入 Revenues from transactions with financial institutions49930.手續(xù)費(fèi)收入 Service fee revenues50031.其他營(yíng)業(yè)收入 Other operating revenues50132.營(yíng)業(yè)支出 Operating expenditure50233.利息支出 Interest expense50334.金融企業(yè)往來支出 Expense from trans

56、actions with financial institutions50435.手續(xù)費(fèi)支出 Service fee expense50536.營(yíng)業(yè)費(fèi)用 Operating expense50637.其他營(yíng)業(yè)支出 Other operating expenditure50738.營(yíng)業(yè)稅金 Sales tax50839.會(huì)外銀01表 FORM AFB(Bank)-01509(八)外商投資農(nóng)業(yè)企業(yè) Agricultural Enterprises with Foreign Investment：5101.會(huì)外農(nóng)01表 FORM AFA(Agriculture)-01511(九)外商投資服務(wù)企業(yè) S

57、ervice Enterprises with Foreign Investment：5121.營(yíng)業(yè)收入 Revenues5132.營(yíng)業(yè)稅金 Sales tax5143.營(yíng)業(yè)成本 Operating cost5154.營(yíng)業(yè)費(fèi)用 Operating expense5165.營(yíng)業(yè)毛利 Gross profit5176.會(huì)外服01表 FORM AFS(Service)-014.期末未抵扣數(shù)(用“”號(hào)反映)Amount not yet deducted at end of period(Represented by a“”1.年初未交數(shù)(多交數(shù)以“”號(hào)反映)Amount unpaid at beginning of year(Amount overpaid represented by a“”sign)2.本期轉(zhuǎn)入數(shù)(多交數(shù)以“”號(hào)反映)Amount transfer in at current period(Amount overpaid represented by a“”sign)4.期末未交數(shù)(多交數(shù)以“”號(hào)反映)Amount unpaid at end of period(Amount overpaid represented by a“”sign)