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中英文资产负债表ASSETSCURRENTASSETS CashonhandCashinbankMarketablesecuritiesNotesreceivableAccountsreceivableLessProvisionforbaddebtsAdvancestosuppliersOtherreceivablesDeferredandprepaidexpensesInventories减存货变现损失准备Less Provisionforlossonrealizationofinventories一年内至ij期的长期投资Long-terminvestmentsmaturingwithinoneyearOthercurrentassetsTotalcurrentassetsLONGTERMINVESTMENTSReceivablescollectableafteroneyearFIXEDASSETS Fixedassets-costLess AccumulateddepreciationFixedassets-netvalueDisposaloffixedassetsCONSTRUCTIONINPROGRESSINTANGIBLEASSETS LandoccupancyrightIndustrypropertyrightsandproprietarytechnologyOtherintangibleassetsTotalintangiblesassetsOTHERASSETS OrganizationexpensesExchangelossduringstart-upperiodDeferredlossoninvestDeferredtaxesdebtOtherdeferredexpenseUnamortizedexchangeslossLIABILITIESANDOWNERSEQUITYCURRENTLIABILITIES Short-termloansNotespayable217106应交土地增值税IncrementtaxonlandvaluepayableJ217107应交城市维护建设税Taxformaintainingandbuildingcitiespayable217108应交房产税Housingpropertytaxpayable217109应交土地使用税Tenuretaxpayable217110应交车船使用税VehicleandvesselusagelicenseplatetaxVVULPTpayable217111应交个人所得税Personalincometaxpayable2176其它应交款Otherfundinconformitywithpaying2181其它应付款Otherpayables2191预提费用Drawingexpenseinadvance其它负债Otherliabilities2201待转资产价值Pendingchangeroverassetsvalue2211预计负债Anticipationliabilities长期负债Long-termLiabilities2301长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyear一年后到期的长期借款Long-termloansdueoveroneyear2311应付债券BondspayableFacevalueParvaluePremiumonbondsDiscountonbondsAccruedinterest2321长期应付款Long-termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay一年内到期的长期应付Long-termaccount一年后到期的长期应付Long-termaccount2331专项应付款Specialpayable一年内到期的专项应付Long-termspecial一年后到期的专项应付Long-termspecial2341递延税款Deferraltaxes海归论坛www.haiguinet.com
三、所有者权益类OWNERSEQUITY资本Capita3101实收资本或股本Paid-upcapitalorstock实收资本Paicl-upcapital实收股本Paid-upstock3103已归还投资InvestmentReturned公积3111资本公积CapitalreserveJ311101资本或股本溢价CpitalorStockpremiumJ311102接受捐赠非现金资产准备Receivenon-cashdonatereserveJ311103股权投资准备Stockrightinvestmentreserves311105拨款转入AllocatesumschangeoverinJ311106外币资本折算差额ForeigncurrencycapitalJ311107其它资本公积Othercapitalreserve3121盈余公积Surplusreserves312101法定盈余公积Legalsurplus312102任意盈余公积Freesurplusreserves312103法定公益金Legalpublicwelfarefund312104储备基金Reservefund312105企业发展基金Enterpriseexpensionfund312106利润归还投资Profitscapitalizadonreturnofinvestment利润Profits3131本年利润Currentyearprofits3141利润分配Profitdistribution314101其它转入Otherchengeoverin,314102提取法定盈余公积Withdrawallegalsurplus314103提取法定公益金Withdrawallegalpublicwelfarefunds314104提取储备基金Withdrawalreservefund314105提取企业发展基金Withdrawalreserveforbusinessexpansion314106提取职工奖励及福利基金Withdrawalstaffandworkersbonusandwelfarefund314107利润归还投资Profitscapitalizadonreturnofinvestment314108应付优先股股利PreferredStockdividendspayable314109提取任意盈余公积WithdrawalothercommonaccumulationfundJ314110应付普通股股利CommonStockdividendspayableJ314111转作资本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)J314115未分配利润Undistributedprofit(海归论坛www.haiguinet.com)成本类Cost4101生产成本CostofmanufactureJ410101基本生产成本BasecostofmanufactureJ410102辅助生产成本Auxiliarycostofmanufacture4105制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation4107劳务成本Servicecosts(海归论坛WWWhaiguinet.com)
五、损益类Profitandloss收入Income业务收入OPERATINGINCOME5101主营业务收入Primeoperatingrevenue产品销售收入Salesrevenue服务收入Servicerevenue5102其它业务收入Otheroperatingrevenue材料销售Salesmaterials代购代售包装物出租Wrappagelease出让资产使用权收入Remiserightofassetsrevenue返还所得税Reimbursementofincometax其它收入Otherrevenue5201投资收益Investmentincome短期投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincome计提的委托贷款减值准备Withdrawalofentrustloansreserves5203补贴收入Subsidizerevenue国家扶持补贴收入Subsidizerevenuefromcountry其它补贴收入Othersubsidizerevenue5301营业外收入NON-OPERATINGINCOME非货币性交易收益Non-cashdealincome现金溢余Cashoverage处置固定资产净收益Netincomeondisposaloffixedassets出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit罚款净收入Netamercementincome支出Outlay业务支出Revenuecharges5401主营业务成本Operatingcosts产品销售成本Costofgoodssold服务成本Costofservice5402主营业务税金及附加Taxandassociatecharge营业税Salestax消费税Consumptiontax城市维护建设税Taxformaintainingandbuildingcities资源税Resourcestax土地增值税Incrementtaxonlandvalue5405其它业务支出Otherbusinessexpense销售其它材料成本Othercostofmaterialsale其它劳务成本Othercostofservice其它业务税金及附加费Othertaxandassociatecharge费用Expenses5501营业费用Operatingexpenses代销手续费ConsignmentcommissionchargeTranspotationInsurancepremiumExhibitionfeesAdvertisingfees5502管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense福利费Employeebenefits/welfare教育经费Personneleducation保险费Unemploymentinsurance保险费Labourinsurance保险费Medicalinsurance费Coferemce聘请中介机构费Intermediaryorgans咨询费Consultfees诉讼费Legalcost业务招待费Businessentertainment技术转让费Technologytransferfees矿产资源补偿费Mineralresourcescompensationfees排污费Pollutiondischargefees房产税Housingpropertytax车船使用税VehicleandvesselusagelicenseplatetaxVVULPT土地使用税Tenuretax印花税Stamptax5503财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost5601营业夕卜支出Nonbusinessexpenditure捐赠支出Donationoutlay减值准备金Depreciationreserves非常损失Extraordinaryloss处理固定资产净损失Netlossondisposaloffixedassets出售无形资产损失Lossonsalesofintangibleassets固定资产盘亏Fixedassetsinventoryloss债务重组损失Lossonarrangement罚款支出Amercementoutlay5701所得税Incometax以前年度损益调整Prioryearincomeadjustment资本总额Registeredcapital(货币名称及金额currencyandamount)实收资本Paid-incapital(非人民币资本期末金额amountofnon-RMBcurrencyatendofperiod)其中中方投资Chineseinvestments(非人民币资本期末金额amountofnon-RMBcurrencyatendofperiod)外方投资Foreigninvestments(非人民币资本期末金额amountofnon-RMBcurrencyatendofperiod)减已归还投资Less InvestmentsreturnedCapitalsurplusReservefundEnterpriseexpansionfundProfitcapitalizedonreturnofinvestmentsCurrentyearnetincomeUndistributedprofitTotalownersequity负债及所有者权益总计TOTALLIABILITIESANDOWNERSEQUITY现金Cashinhand银行存款Cashinbank其它货币资金-外埠存款Othermonetaryassets-cashinothercities其它货币资金-银行本票Othermonetaryassets-cashierscheck其它货币资金-银行汇票Othermonetaryassets-bankdraft其它货币资金-信用卡Othermonetaryassets-creditcards其它货币资金-信用证保证金Othermonetaryassets-L/Cdeposit其它货币资金-存出投资款Othermonetaryassets-cashforinvestmentInvestments-Shortterm-stocksInvestments-Shortterm-bondsInvestments-Shortterm-fundsInvestments-Shortterm-others短期投资跌价准备Provisionforshort-terminvestment长期股权投资-股票投资Longtermequityinvestment-stocks长期股权投资-其它股权投资Longtermequityinvestment-others长期债券投资-债券投资Longtermsecuritiesinvestment-bonds长期债券投资-其它债权投资Longtermsecuritiesinvestment-others长期投资减值准备Provisionforlong-terminvestmentNotesreceivableDividendsreceivableInterestreceivableTradedebtors坏帐准备-应收帐款Provisionfordoubtfuldebts-tradedebtors预付帐款Prepayment应收补贴款Allowancereceivable其它应收款Otherdebtors坏帐准备-其它应收款Provisionfordoubtfuldebts-otherdebtors其它流动资产Othercurrentassets物资采购Purchase原材料Rawmaterials包装物Packingmaterials低值易耗品Lowvalueconsume材料成本差异Materialcostdifference自制半成品Self-manufacturedgoods库存商品FinishedgoodsDifferencebetweenpurchasesalesofcommoditiesConsignedprocessingmaterialConsignment-outConsignment-in分期收款发出商品Goodsoninstatcmcntsales存货跌价准备Provisionforobsoletestocks待摊费用Prepaidexpenses待处理流动资产损益UnsettledG/Loncurrentassets待处理固定资产损益UnsettledG/Lonfixedassets委托贷款-本金Consignmentloan-principle委托贷款-利息Consignmentloan-interest委托贷款-减值准备Consignmentloan-provision固定资产-房屋建筑物Fixedassets-Buildings固定资产-机器设备Fixedassets-Plantandmachinery固定资产-电子设备、器具及家具Fixedassets-ElectronicEquipmentfurnitureandfixtures固定资产-运输设备Fixedassets-Automobiles累计折旧Accumulateddepreciation固定资产减值准备Impairmentoffixedassets工程物资-专用材料Projectmaterial-specificmaterials工程物资-专用设备Projectmaterial-specificequipment工程物资-预付大型设备款Projectmaterial-prepaidforequipment工程物资-为生产准备的工具及器具Projectmaterial-toolsandfacilitiesforproduction在建工程Constructioninprogress在建工程减值准备Impairmentofconstructioninprogress固定资产清理Disposaloffixedassets无形资产-专利权Intangibleassets-patent无形资产-非专利技术Intangibleassets-industrialpropertyandknow-how无形资产-商标权Intangibleassets-trademarkrights无形资产-土地使用权Intangibleassets-landuserights无形资产-商誉Intangibleassets-goodwill无形资产减值准备Impainnentofintangibleassets长期待摊费用Deferredassets未确认融资费用Unrecognizedfinancefees其它长期资产Otherlongtermassets递延税款借项Deferredassetsdebits应付票据Notespayable应付帐款Tradecreditors预收帐款Advancesfromcustomers代销商品款Consignment-inpayables其它应交款Otherpayabletogovernment其它应付款Othercreditors应付股利Proposeddividends待转资产价值Donatedassets预计负债Accruedliabilities应付短期债券Short-termdebenturespayable其它流动负债Othercurrentliabilities预提费用Accruedexpenses应付工资Payrollpayable应付福利费Welfarepayable短期借款-抵押借款Bankloans-Shortterm-pledged短期借款-信用借款Bankloans-Shortterm-credit短期借款-担保借款Bankloans-Shortterm-guaranteed一年内到期长期借款Longtermloansduewithinoneyear一年内到期长期应付款Longtermpayableduewithinoneyear长期借款Bankloans-LongtermBondpayable-ParvalueBondpayable-ExcessBondpayable-DiscountBondpayable-Accruedinterest长期应付款Longtermpayable专项应付款Specificpayable其它长期负债OtherlongtermliabilitiesTaxpayable-incometaxTaxpayable-VATTaxpayable-businesstaxTaxpayable-consumabletax应交税金-其它Taxpayable-others递延税款贷项Deferredtaxationcredit股本Sharecapital己归还投资Investmentreturned利润分配-其它转入Profitappropriation-othertransferin利润分配-提取法定盈余公积Profitappropriation-statutorysurplusreserve利润分配-提取法定公益金Profitappropriation-statutorywelfarereserve利润分配-提取储备基金Profitappropriation-reservefund利润分配-提取企业发展基金Profitappropriation-enterprisedevelopmentfund利润分配-提取职工奖励及福利基金Profitappropriation-staffbonusandwelfarefund利润分配-利润归还投资Profitappropriation-returninvestmentbyprofit利润分配-应付优先股股利Profitappropriation-preferencesharesdividends利润分配-提取任意盈余公积Profitappropriation-othersurplusreserve利润分配-应付普通股股利Profitappropriation-ordinarysharesdividends利润分配-转作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares期初未分酉己利润Retainedearningsbeginningoftheyear资本公积-股本溢价Capitalsurplus-sharepremium资本公积-接受捐赠非现金资产准备Capitalsurplus-donationreserve资本公积-接受现金捐赠Capitalsurplus-cashdonation资本公积-股权投资准备Capitalsurplus-investmentreserve资本公积-拨款转入Capitalsurplus-subsidiary资本公积-外币资本折算差额Capitalsurplus-foreigncurrencytranslation资本公积-其它Capitalsurplus-others盈余公积-法定盈余公积金Surplusreserve-statutorysurplusreserve盈余公积-任意盈余公积金Surplusreserve-othersurplusreserve盈余公积■法定公益金Surplusreserve-statutorywelfarereserve盈余公积-储备基金Surplusreserve-reservefund盈余公积-企业发展基金Surplusreserve-enterprisedevelopmentfund盈余公积-利润归还投资Surplusreserve-returninvestmentbyinvestment主营业务收入Sales主营业务成本Costofsales主营业务税金及附加Salestax营业费用Operatingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses投资收益Investmentincome其它业务收入Otheroperatingincome营业夕卜收入Non-operatingincome补贴收入Subsidyincome其它业务支出Otheroperatingexpenses营业夕卜支出Non-operatingexpenses所得税Incometax
一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents1001现金Cash1002银行存款Cashinbank1009其它货币资金Othercashandcashequivalents100901外埠存款OthercityCashinbankJ100902银行本票Cashier5scheque100903银行汇票BankdraftJ100904信用卡Creditcard100905信用证保证金L/CGuaranteedepositsJ100906存出投资款Refundabledeposits1101短期投资Short-terminvestments1102短期投资跌价准备Short-terminvestmentsfallingpricereserves应收款Accountreceivable1111应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountreceivable其它应收款Othernotesreceivable坏账准备Baddebtreserves预付账款Advancemoney应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories物资采购Suppliespurchasing原材料Rawmaterials包装物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差异Materialscostvariance自制J半成品Semi-Finishedgoods库存商品Finishedgoods商品进销差价DifferencesbetweenpurchasingandsellingpriceWorkinprocess-outsourcedTrusttoandsellthegoodsonacommissionbasisCommissionedandsellthegoodsonacommissionbasisInventoryfallingpricereserves1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages1301待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment1401长期股权投资Long-terminvestmentonstocksJ140101股票投资Investmentonstocks140102其它股权投资Otherinvestmentonstocks1402长期债权投资Long-terminvestmentonbondsJ140201债券投资Investmentonbonds140202其它债权投资Otherinvestmentonbonds1421长期投资减值准备Long-terminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestmentdepreciationreserves债权投资减值准备BcreditorJsrightsinvestmentdepreciationreserves1431委托贷款EntrustloansJ143101本金Principal143102利息Interest143103减值准备Depreciationreserves1501固定资产Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement1502累计折I日Accumulateddepreciation1505固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationreserves机器设备减值准备Machineryequipmentdepreciationreserves1601工程物资Projectgoodsandmaterial160101专用材料Special-purposematerial160102专用设备Special-purposeequipmentJ160103预付大型设备款Prepaymentsforequipment160104为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate1603在建工程Construction-in-process安装工程Erectionworks在安装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605在建工程减值准备Construction-in-processdepreciationreserves1701固定资产清理Liquidationoffixedassets1801无形资产Intangibleassets专利权Patents非专利技术Non-Patents商标权TrademarksTradenames著作权Copyrights土地使用权Tenure商誉Goodwill1805无形资产减值准备IntangibleAssetsdepreciationreserves专利权减值准备Patentrightsdepreciationreserves商标权减值准备trademarkrightsdepreciationreserves1815未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossorincome1901长期待摊费用Long-termdeferredandprepaidexpenses1911待处理财产损溢Waitdealassetslossorincome191101待处理流动资产损溢Waitdealintangibleassetslossorincome191102待处理固定资产损溢Waitdealfixedassetslossorincome(海归论坛www.haiguinet.con)
二、负债类Liability短期负债Currentliability2101短期借款Short-termborrowing2111应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance2121应付账款Accountpayable2131预收账款Depositreceived2141代销商品款Proxysalegoodsrevenue2151应付工资Accruedwages2153应付福利费Accruedwelfarism2161应付股利Dividendspayable2171应交税金Taxpayable217101应交增值税valueaddedtaxpayableJ21710101进项税额WithholdingsonVATJ21710102已交税金Payingtax21710103转出未交增值税UnpaidVATchangeoverJ21710104减免税款TaxdeductionJ21710105销项税额SubstitutedmoneyonVAT21710106出口退税Taxreimbursementforexport21710107进项税额转出ChangeoverwithnoldingsonVATJ21710108出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax21710109转出多交增值税OverpaidVATchangeover21710110未交增值税UnpaidVAT217102应交营业税Businesstaxpayable217103应交消费税Consumptiontaxpayable217104应交资源税Resourcestaxpayable217105应交所得税Incometaxpayable。