外商投资工业企业会计报表.doc

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1、外商投资工业企业会计报表　　Financial　Statements　for　Industrial　Enterprises　with　Foreign　Investment━━━━━━━━━━━━━━━━(企业名称NAMEOFENTERPRISE)资产负债表BALANCESHEET_____年_____月_____日会外工01表Asof(month/date)19FORMAFI(INDUSTRIAL)-01单位MONETARYUNIT:━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━资产行次年初

2、数期末数ASSETSLINENO.ATBEG.OFYEARATENDOFPERIOD────────────────────────────────────────流动资产：CURRENTASSETS现金Cashonhand1银行存款Cashinbank2有价证券Marketablesecurities4应收票据Notesreceivable5应收账款Accountsreceivable6减：坏账准备Less:provisionforbaddebts7预付货款Advancestosuppliers8其他应收款Otherrec

3、eivables10待摊费用Prepaidexpense11存货Inventories12减：存货变现损失准备Less:Provisionforlossonrealizationofinventories13一年内到期的长期投资Long-terminvestmentsmaturingwithinoneyear15其他流动资产Othercurrentassets16流动资产合计Totalcurrentassets17长期投资：LONG-TERMINVESTMENTS:长期投资Long-terminvestments18一年以上

4、的应收款项Receivablescollectibleafteroneyear20固定资产：FIXEDASSETS:固定资产原价Fixedassets-cost21减：累计折旧Less:Accumulateddepreciation22固定资产净值Fixedassets-netvalue23固定资产清理Disposaloffixedassets27在建工程：CONSTRUCTIONINPROGRESS:在建工程Constructioninprogress28无形资产：INTANGIBLEASSETS:场地使用权Landocc

5、upancyright29工业产权及专有技术Industrypropertyrightsandproprietarytechnology30其他无形资产Otherintangibleassets31无形资产合计Totalintangibleassets32其他资产：OTHERASSETS:开办费Organizationexpense33筹建期间汇兑损失Exchangelossduringstartupperiod34递延投资损失Deferredlossoninvestments35递延税款借项Deferredtaxcharg

6、es36其他递延支出Otherdeferredexpense37待转销汇兑损失Unamortizedexchangeloss38其他资产合计Totalotherassets40资产总计TOTALASSETS41负债及所有者权益LIABILITIESANDOWNER’’SEQUITY流动负债：CURRENTLIABILITIES：短期借款Short-termloans42应付票据Notespayable43应付账款Accountspayable44应付工资Accruedpayroll45应交税金Taxespayable46应付

7、股利Dividendspayable47预收货款Advancesfromcustomers48其他应付款Otherpayables50预提费用Accruedexpense51职工奖励及福利基金Staffandworkers’’bonusandwelfarefund52一年内到期的长期负债Long-termliabilitiesduewithinoneyear53其他流动负债Othercurrentliabilities54流动负债合计Totalcurrentliabilities55长期负债：LONG-TERMLIABILI

8、TIES：长期借款Long-termloans56应付公司债Debenturespayable57应付公司债溢价(折价)Premium(discount)ondebenturespayable58一年以上的应付款项Payablesdueafteroneyear59长期负债合计Totallo