英文會計科目單
發布時間：2010-01-19 共1頁
利潤表 INCOME STATEMENT
項 目 ITEMS
產品銷售收入 Sales of products
其中：出口產品銷售收入 Including：Export sales
減：銷售折扣與折讓 Less：Sales discount and allowances
產品銷售凈額 Net sales of products
減：產品銷售稅金 Less：Sales tax
產品銷售成本 Cost of sales
其中：出口產品銷售成本 Including：Cost of export sales
產品銷售毛利 Gross profit on sales
減：銷售費用 Less：Selling expenses
管理費用 General and administrative expenses
財務費用 Financial expenses
其中：利息支出(減利息收入) Including：Interest expenses (minusinterest ihcome)
匯兌損失(減匯兌收益) Exchange losses(minus exchange gains)
產品銷售利潤 Profit on sales
加：其他業務利潤 Add：profit from other operations
營業利潤 Operating profit
加：投資收益 Add：Income on investment
加：營業外收入 Add：Non-operating income
減：營業外支出 Less：Non-operating expenses
加：以前年度損益調整 Add：adjustment of loss and gain for previous years
利潤總額 Total profit
減：所得稅 Less：Income tax
凈利潤 Net profit
項 目 ITEMS
產品銷售收入 Sales of products
其中：出口產品銷售收入 Including：Export sales
減：銷售折扣與折讓 Less：Sales discount and allowances
產品銷售凈額 Net sales of products
減：產品銷售稅金 Less：Sales tax
產品銷售成本 Cost of sales
其中：出口產品銷售成本 Including：Cost of export sales
產品銷售毛利 Gross profit on sales
減：銷售費用 Less：Selling expenses
管理費用 General and administrative expenses
財務費用 Financial expenses
其中：利息支出(減利息收入) Including：Interest expenses (minusinterest ihcome)
匯兌損失(減匯兌收益) Exchange losses(minus exchange gains)
產品銷售利潤 Profit on sales
加：其他業務利潤 Add：profit from other operations
營業利潤 Operating profit
加：投資收益 Add：Income on investment
加：營業外收入 Add：Non-operating income
減：營業外支出 Less：Non-operating expenses
加：以前年度損益調整 Add：adjustment of loss and gain for previous years
利潤總額 Total profit
減：所得稅 Less：Income tax
凈利潤 Net profit
資產負債表 BALANCE SHEET
資 產 ASSETS
流動資產： CURRENT ASSETS
現金 Cash on hand
備用金 Pretty cash
銀行存款 Cash in banks
有價證券 Marketable receivable
應收票據 Notes receivable
應收帳款 Accounts receivable
減：壞帳準備 Less：allowance for bad debts
預付貨款 Prepayments-supplies
內部往來 Inter-company accounts
其他應收款 Other receivables
待攤費用 Prepaid and deferred expenses
存 貨 Inventories
減：存貨變現損失準備： Less：allowance on inventory reduction to market
已轉未完工生產成本 Transferred in production cost transforming
一年內到期的長期投資 Matured long time investments within a year
流動資產合計 Total current assets
長期投資： LONG TERM INVESTMENT
長期投資 Long term investments
撥付所屬資金 Funds to burnchs
一年以上的應收款項 Accounts receivable over a year
固定資產： FIXED ASSETS
固定資產原價 Fixed assets-cost
減：累計折舊 Less:amumulated depreciation
固定資產凈值 Fixed assets-net value
固定資產清理 Disposal of fixed assets
融資租入固定資產原價： Fixed assets-cost on financial lease
減：融資租入固定資產折舊 Less：amumulated depreciation
融資租入固定資產凈值： Fixed assets-net value on financial lease
在建工程： CONSTRUCTION WORK IN PROCESS
在建工程 Construction work in process
☆無形資產 INTANGIBLE ASSETS
場地使用權 Right to the use of a site
工業產權及專有技術 Industrial property right anf patents
其他無形資產 Other intangibles
無形資產合計 Total intangible assets
其它資產 OTHER ASSETS
開辦費 Organization espenses
籌建期間匯兌損失 Exchange losses during organization period
遞延投資損失 Deferred investment losses
遞延稅款借項 Debit side of deferred tax
其他遞延支出 Other deferred expuditures
待轉銷匯兌損益 Prepaid and deferred exchange loss
其他遞延借款 Debit side of other deferred
其他資產合計 Total other Assets
資產總計 TOTAL ASSETS
資 產 ASSETS
流動資產： CURRENT ASSETS
現金 Cash on hand
備用金 Pretty cash
銀行存款 Cash in banks
有價證券 Marketable receivable
應收票據 Notes receivable
應收帳款 Accounts receivable
減：壞帳準備 Less：allowance for bad debts
預付貨款 Prepayments-supplies
內部往來 Inter-company accounts
其他應收款 Other receivables
待攤費用 Prepaid and deferred expenses
存 貨 Inventories
減：存貨變現損失準備： Less：allowance on inventory reduction to market
已轉未完工生產成本 Transferred in production cost transforming
一年內到期的長期投資 Matured long time investments within a year
流動資產合計 Total current assets
長期投資： LONG TERM INVESTMENT
長期投資 Long term investments
撥付所屬資金 Funds to burnchs
一年以上的應收款項 Accounts receivable over a year
固定資產： FIXED ASSETS
固定資產原價 Fixed assets-cost
減：累計折舊 Less:amumulated depreciation
固定資產凈值 Fixed assets-net value
固定資產清理 Disposal of fixed assets
融資租入固定資產原價： Fixed assets-cost on financial lease
減：融資租入固定資產折舊 Less：amumulated depreciation
融資租入固定資產凈值： Fixed assets-net value on financial lease
在建工程： CONSTRUCTION WORK IN PROCESS
在建工程 Construction work in process
☆無形資產 INTANGIBLE ASSETS
場地使用權 Right to the use of a site
工業產權及專有技術 Industrial property right anf patents
其他無形資產 Other intangibles
無形資產合計 Total intangible assets
其它資產 OTHER ASSETS
開辦費 Organization espenses
籌建期間匯兌損失 Exchange losses during organization period
遞延投資損失 Deferred investment losses
遞延稅款借項 Debit side of deferred tax
其他遞延支出 Other deferred expuditures
待轉銷匯兌損益 Prepaid and deferred exchange loss
其他遞延借款 Debit side of other deferred
其他資產合計 Total other Assets
資產總計 TOTAL ASSETS
負債及所有者權 LIABILITIES AND CAPITAL
流動負債： CURRENT LIABILITIES
短期借款 Short term loans
應付票據 Notes payable
應付帳款 Accounts payable
內部往來 Inter-company accounts
預收貨款 Items received in advance-supplies
應付工資 Accured payroll
應交稅金 Taxes payable
應付股利 Dividendes payable
其他應付款 Other payables
預提費用 Accrued expenses
職工獎勵及福利費用 Bonus and welfare funds
一年內到期的長期負債 Matured long term liabilities within a year
其他流動負債 Other current liabilities
流動負債合計 Total current liabilities
長期負債： LONG TREM LIABILITIES
長期借款 long term loans
應付公司債 Bouds payable
應公司債溢價（折價） Premium on bonds payable（discount）
一年以上的應付款項 Accounts payable over a year
長期負債合計： Total long term liabilities
其他負債： OTHER LIABILITIES
籌建期間匯兌收益 Exchange gains during organization period
遞延投資收益 Deferred investment gains
遞延稅款貸項 Credit side of deferred tax
其他遞延貸項 Credit side of other tax
待轉銷匯兌收益 Prepaid and deferred exchange profit
其他負債合計 Total other liabilities
負債合計 Total liabilities
所有者權益 Investor’s equity
資本總額（貨幣名稱及金額） Authorized capital(*___________)
實收資本（外幣金額期末數） Paid in capital(☆__________)
其中 Including
中方投資（外幣金額期末數） Chinese investments(☆__________)
外方投資（外幣金額期末數 Foreign investments(☆__________)
減：已歸還投資 Less: Returned investments
資本公積 Accumulation of capital
公司撥入資金 Funds from head office
儲備基金 Reserve funds
企業發展基金 Expansion funds
利潤歸還投資 Investment returned with profit
本年利潤 Current profit
未分配利潤 Retained earnings
貨幣換算差額 Currency translation difference
所有者權益合計 Total investor’s equity
負債及所有者權益合計 TOTAL LIABILITIES AND INVESTORS EQUITY
流動負債： CURRENT LIABILITIES
短期借款 Short term loans
應付票據 Notes payable
應付帳款 Accounts payable
內部往來 Inter-company accounts
預收貨款 Items received in advance-supplies
應付工資 Accured payroll
應交稅金 Taxes payable
應付股利 Dividendes payable
其他應付款 Other payables
預提費用 Accrued expenses
職工獎勵及福利費用 Bonus and welfare funds
一年內到期的長期負債 Matured long term liabilities within a year
其他流動負債 Other current liabilities
流動負債合計 Total current liabilities
長期負債： LONG TREM LIABILITIES
長期借款 long term loans
應付公司債 Bouds payable
應公司債溢價（折價） Premium on bonds payable（discount）
一年以上的應付款項 Accounts payable over a year
長期負債合計： Total long term liabilities
其他負債： OTHER LIABILITIES
籌建期間匯兌收益 Exchange gains during organization period
遞延投資收益 Deferred investment gains
遞延稅款貸項 Credit side of deferred tax
其他遞延貸項 Credit side of other tax
待轉銷匯兌收益 Prepaid and deferred exchange profit
其他負債合計 Total other liabilities
負債合計 Total liabilities
所有者權益 Investor’s equity
資本總額（貨幣名稱及金額） Authorized capital(*___________)
實收資本（外幣金額期末數） Paid in capital(☆__________)
其中 Including
中方投資（外幣金額期末數） Chinese investments(☆__________)
外方投資（外幣金額期末數 Foreign investments(☆__________)
減：已歸還投資 Less: Returned investments
資本公積 Accumulation of capital
公司撥入資金 Funds from head office
儲備基金 Reserve funds
企業發展基金 Expansion funds
利潤歸還投資 Investment returned with profit
本年利潤 Current profit
未分配利潤 Retained earnings
貨幣換算差額 Currency translation difference
所有者權益合計 Total investor’s equity
負債及所有者權益合計 TOTAL LIABILITIES AND INVESTORS EQUITY
