20XX年度外商投资企业会计报表模板.xls

二二XXXX年年度度外外商商投投资资企企业业会会计计报报表表 编编制制单单位位：企业负责人：会计机构负责人：制表人：企业类别：合资（）、独资（）、合作（）外方投资者国别和地区（）企业形式：产品出口企业（）、先进技术企业（）、股份制企业（）企业状况：已投产（经营）企业（）、已批准未投产企业（）、清算企业（）、撤销企业（）组织机构代码（），企业所在地区（）管理级次：中央级（）、省市级（）、区县级（）企业成立年份：年；所属行业：大行业 小行业报表编制日期：年 月 日；单位地址：联系电话：邮政编码：会计师事务所：注册会计师：资资产产负负债债表表（非非金金融融类类）编编制制单单位位NameName ofof enterprise:enterprise:20XX20XX年年 月月 日日会外年企01表单位:元项项目目ITEMS行行次次年年初初数数年年末末数数流流动动资资产产:CURRENT ASSETS:货货币币资资金金 Cash 1 1 短短期期投投资资 Short-term investments2 2 应应收收票票据据 Notes receivable3 3 应应收收股股利利 Dividends receivable4 4 应应收收利利息息 Interest receivable5 5 应应收收帐帐款款 Accounts receivable6 6 其其他他应应收收款款 Other receivable7 7 预预付付帐帐款款 Advanced to suppliers8 8 应应收收补补贴贴款款 Subsidy receivable9 9 存存货货 Inventories1010 待待摊摊费费用用 Prepaid expenses1111 一一年年内内到到期期的的长长期期债债权权投投资资 Long-term debt investment within one year1212 其其他他流流动动资资产产 Other current assets131314141515流流动动资资产产合合计计TOTAL CURRENT ASSENTS16160.000.00长长期期投投资资:LONG-TERM INVESTMENTS:长长期期股股权权投投资资 Long-term equity investments1717 长长期期债债权权投投资资 Long-term debt investments1818 *合合并并价价差差 Equity investment difference191920202121长长期期投投资资合合计计TOTAL LONG-TERM INVESYMENTS22220.000.00固固定定资资产产:FIXED ASSETS:固固定定资资产产原原价价 Fixed assets original cost2323 减减：累累计计折折旧旧 Less:Accumulated depreciation2424 固固定定资资产产净净值值 Fixed assets-net value 25250.000.00 减减：固固定定资资产产减减值值准准备备 Less:Fixed assets impairment provision2626 固固定定资资产产净净额额 Fixed assets-net book value27270.000.00 工工程程物物资资 Construction supplies 2828 在在建建工工程程 Construction in progress2929 固固定定资资产产清清理理 Fixed assets pending disposal303031313232固固定定资资产产合合计计TOTAL FIXED ASSETS33330.000.00无无形形资资产产及及其其他他资资产产INTANGIBLE ASSETS AND OTHERS 无无形形资资产产 Intangible assets3434 长长期期待待摊摊费费用用 Long-term prepaid assets3535 其其他他长长期期资资产产 Other long-term assets3636 其其中中：待待转转销销汇汇兑兑损损失失 Including:Exchange loss to be written off373738383939无无形形资资产产及及其其他他资资产产合合计计TOTAL INTANGIBLE&.OTHER ASSETS40400.000.00递递延延税税项项:Deferred taxes 递递延延税税款款借借项项 Deferred tax debits414142424343资资产产总总计计TOTAL ASSETS44440.000.00注：表中带*科目为合并会计报表专用；如“应付利息”科目出现数据，也应填列在“其他应付款”科目中 公公司司法法定定代代表表人人：主主管管会会计计工工作作负负责责人人：会会计计机机构构负负责责人人：资资产产负负债债表表（非非金金融融类类）编编制制单单位位NameName ofof enterprise:enterprise:20XX20XX年年 月月 日日会会外外年年企企01表表单单位位:元元项项目目ITEMS行行次次年年初初数数年年末末数数流流动动负负债债:CURRENT LIABILITIES：短短期期借借款款 Shortterm loans4545 应应付付票票据据 Notes payable4646 应应付付帐帐款款 Accounts payable4747 预预收收帐帐款款 Accounts advanced from customers4848 应应付付工工资资 Accrued payroll4949 应应付付福福利利费费 Welfare benefits payable5050 应应付付股股利利 Dividends payable5151 应应交交税税金金 Taxes payable5252 其其他他应应交交款款 Other levies payable5353 其其他他应应付付款款 Other payables5454 预预提提费费用用 Accrued expenses5555 预预计计负负债债 Provisions for foreseeable liabilities5656 递递延延收收益益 Deferred revenue5757 一一年年内内到到期期的的长长期期负负债债 Longterm liabilities maturing within one year5858 其其他他流流动动负负债债 Other current liabilities5959流流动动负负债债合合计计TOTAL CURRENT LIABILITIES60600.000.00长长期期负负债债:LONGTERM LIABILITIES：长长期期借借款款 Longterm loans6161 应应付付债债券券 Debentures payable6262 长长期期应应付付款款 Payables due after one year 6363 专专项项应应付付款款 Government grants payable6464 其其他他长长期期负负债债 Other longterm payables6565 其其中中：待待转转销销汇汇兑兑收收益益 Lncluding：Exchang loss to be charged6666长长期期负负债债合合计计TOTAL LONGTERM LIABILITIES67670.000.00递递延延税税项项:DEFERRED TAXES：递递延延税税款款贷贷项项 Deferred taxes credits6868负负债债合合计计TOTAL LIABILITIES69690.000.00*少少数数股股东东权权益益 Minority interest 7070所所有有者者权权益益(或或股股东东权权益益)：OWNERS(OWNERS)/SHAREHOLDERS EQUITY 实实收收资资本本(或或股股本本)Registered capital71710.000.00 中中方方投投资资（非非人人民民币币本本期期末末金金额额）Chinese investment(notRMB)7272 外外方方投投资资（非非人人民民币币本本期期末末金金额额）Foreign investment(notRMB)7373 减减：已已归归还还投投资资 Less：Returned investment 7474 实实收收资资本本(或或股股本本)净净额额 Registered capital net book value75750.000.00 资资本本公公积积 Capital surplus7676 盈盈余余公公积积 Surplus reserve77770.000.00 其其中中：法法定定盈盈余余公公积积 Including：Statutory accumulation reserve7878 法法定定公公益益金金 Statutory welfare reserve7979 任任意意盈盈余余公公积积 Discretionary accumulation8080 储储备备基基金金 Reserved funds8181 企企业业发发展展基基金金 Enterprise expension funds8282 利利润润归归还还投投资资 Profits capitalised on return of investments8383本本年年利利润润 Annual profits8484*未未确确认认的的投投资资损损失失（以以“-”“-”号号填填列列）Uncertained investment loss8585未未分分配配利利润润 Undistributed profits 8686货货币币换换算算差差额额 Currency exchange difference8787所所有有者者权权益益(股股东东权权益益)合合计计TOTAL OWNERS EQUITY88880.000.00负负债债和和所所有有者者权权益益(或或股股东东权权益益)总总计计TOTAL LIANILITIES&OWNERSS EQUITY89890.000.00注：表中带*科目为合并会计报表专用 公公司司法法定定代代表表人人：主主管管会会计计工工作作负负责责人人：会会计计机机构构负负责责人人：利利 润润 表表（非非金金融融类类）会会外外年年企企0202表表编编制制单单位位NameName ofof enterprise:enterprise:20XX20XX年年度度 单单位位:元元项项 目目ITEMS行行次次上上年年数数本本年年数数一一、主主营营业业务务收收入入SALES OF MAIN OPERATIONS1 其其中中：出出口口产产品品（商商品品）销销售售收收入入 Including:Export sales2 减减：主主营营业业务务成成本本 Less:cost of main operations3 其其中中：出出口口产产品品（商商品品）销销售售成成本本 Including:Cost of export sales4 主主营营业业务务税税金金及及附附加加 Sakes tax and additions5二二、主主营营业业务务利利润润（亏亏损损以以“-”“-”号号填填列列）GROSS PROFIT60.000.00 加加：其其他他业业务务利利润润（亏亏损损以以“-”“-”号号填填列列）Add:Income from other operations7 减减：营营业业费费用用 Less:Selling expenses 8 管管理理费费用用 General and administrative expenses9 财财务务费费用用 Financial expenses10 其其中中：利利息息支支出出（减减利利息息收收入入）Including:Interest expense(less interest income)11 汇汇兑兑损损失失（减减汇汇兑兑收收益益）Exchange loss(less exchangegain)12三三、营营业业利利润润（亏亏损损以以”-“”-“号号填填列列）OPERATING INCOME130.000.00 加加：投投资资收收益益（亏亏损损以以“-”“-”填填列列）Add:Investment income(loss expressed with-)14 补补贴贴收收入入 Subsidiary revenue15 营营业业外外收收入入 Nonoperating income16 减减：营营业业外外支支出出 Less:Nonoperating expenses17四四、利利润润总总额额（亏亏损损以以“-”“-”号号填填列列）INCOME BEFORE TAX(LOSS EXPRESSEDWITH )180.000.00 减减：所所得得税税 Less:Income tax19 *少少数数股股东东损损益益 Minority interest20 加加：*未未确确认认的的投投资资损损失失（以以“+”“+”号号填填列列）Add:Uncertained investment loss21五五、净净利利润润（净净亏亏损损以以“-”“-”号号填填列列）NET INCOME(LOSS EXPRESSED WITH )220.000.00注注：表表中中带带*科科目目为为合合并并会会计计报报表表专专用用补补充充资资料料 Supplement information：项项 目目ITEMS上上年年数数本本年年数数1.出出售售、处处置置部部门门或或投投资资单单位位所所得得收收益益Profits from sale,disposal of a business unit orinvestment2.自自然然灾灾害害发发生生的的损损失失Loss due to natural disaster3.会会计计政政策策变变更更增增加加(或或减减少少)利利润润总总额额Increase/(decrease)in total profit/(loss)as a resultof changes in accounting policies4.会会计计估估计计变变更更增增加加(或或减减少少)利利润润总总额额Increase/(decrease)in total profit/(loss)as a resultof changes in accounting estimates5.债债务务重重组组损损失失Losses from debt restructuring6.其其它它Others公司法定代表人：主管会计工作负责人：会计机构负责人：利利 润润 分分 配配 表表（非非金金融融类类）STATEMENT OF PROFIT APPROPLATIOH编制单位 Name of enterprise：20XX年年度度项项 目目ITEMS行行次次上上年年数数一一、净净利利润润NET INCOME1 加：年初未分配利润Add:Undistributed profits at beginningof year23 其他转入 Other turned in4567二二、可可供供分分配配的的利利润润PROFIT AVAILABLE FORDISTRIBUTION80 减：提取法定盈余公积Less:Statutory accumulation reserve9 提取法定公益金 Statutory welfare reserve10 提取职工奖励及福利基金 Staff and workers bonus andselfare11 提取储备基金 Reserve fund12 提取企业发展基金 Enterprise expansion fund13 利润归还投资 Profits capitalised on return ofinvesyment1415三三、可可供供投投资资者者分分配配的的利利润润PROFITS AVAILABLE FORDISTRIBUTION TO INVESTORS160 减：应付优先股股利 Less:Preferred dividends payable(Incorporated Company)17 提取任意盈余公积Discretionary accumulation reserve18 应付普通股股利Common dividendspayable(Incorporated.Company)190 转作资本（或股本）的普通股股利Common dividends turn to capital20 应付中方股利Chinese dividends payable(Non-Incorporated company)21 应付外方股利Foreign dividends payable(Non-Incorporated company)222324四四、未未分分配配利利润润UNDISTRIBUTED PROFIT250公司法定代表人：主管会计工作负责人：会计机构负责人：会外年企02表附表1单位：元本本年年数数0000STATEMENT OF PROFIT APPROPLATIOH现现 金金 流流 量量 表表 CASH FLOW STATEMENT 会外年通03表编编制制单单位位Name of enterprise:单位:元项项 目目ITEMS行行次次金金额额一一、经经营营活活动动产产生生的的现现金金流流量量：CASH FLOWS FROM OPERATING ACTIVITIES 销售商品、提供劳务收到的现金Cash received from sale of goods or rendering of services 1 收到的税费返还Refund of tax and levies2 收到的其他与经营活动有关的现金Other cash received relating to operating activities3现现金金流流入入小小计计Subtotal of cash inflows4 购买商品、接受劳务支付的现金Cash paid for goods and services5 支付给职工以及为职工支付的现金Cash paid to and on behalf of employees6 支付的各项税费Payments of all types of taxes7 支付的其他与经营活动有关的现金Other cash paid relating to operating activities8现现金金流流出出小小计计Subtotal of cash outflows9 经经营营活活动动产产生生的的现现金金流流量量净净额额Net cash flows from operating activities10二二、投投资资活活动动产产生生的的现现金金流流量量：CASH FLOWS FROM INVESTING ACTIVITIES 收回投资所收到的现金Cash received from disposal of investments11 取得投资收益所收到的现金Cash received from returns on investments12 处置固定资产、无形资产和其他长期资产所收回的现金净额Net cash received from disposal of fixed assets,intangible assets and other longterm assets13 收到的其他与投资活动有关的现金Other cash received relating to investing activities14现现金金流流入入小小计计Subtotal of cash inflows15 购建固定资产、无形资产和其他长期资产所支付的现金Cash paid to acquire fixed assets,intangible assets andother longterm assets16 投资所支付的现金Cash paid to acquire investments17 支付的其他与投资活动有关的现金Other cash payments relating to investing activities18现现金金流流出出小小计计Subtotal of cash outflows19 投投资资活活动动产产生生的的现现金金流流量量净净额额Net cash flows from investing activities20三三、筹筹资资活活动动产产生生的的现现金金流流量量：CASH FLOWS FROM FINANCING ACTIVITIES 吸收投资所收到的现金Cash received from capital contribution21 借款所收到的现金Cash received from borrowings22 收到的其他与筹资活动有关的现金Other cash received relating to financing activities23现现金金流流入入小小计计Subtotal of cash inflows24 偿还债务所支付的现金Cash repayments of amounts borrowed25 分配股利、利润或偿付利息所支付的现金Cash payments for interest expenses and distribution ofdividends or profit26 支付的其他与筹资活动有关的现金Other cash payments relating to financing activities27现现金金流流出出小小计计Subtotal of cash outflows28 筹筹资资活活动动产产生生的的现现金金流流量量净净额额Net cash flows from financing activities29四四、汇汇率率变变动动对对现现金金的的影影响响EFFECT OF FOREIGN EXCHANGE RATECHANGES ON CASH30五五、现现金金及及现现金金等等价价物物净净增增加加额额NET INCREASE/(DECREASE)IN CASH ANDCASH EQUIVALENTS31公公司司法法定定代代表表人人：主主管管会会计计工工作作负负责责人人：会会计计机机构构负负责责人人：现现 金金 流流 量量 表表 20XX年年度度会外年通03表编编制制单单位位Name of enterprise:单位:元项项 目目ITEMS行行次次金金额额补补 充充 资资 料料1、将将净净利利润润调调节节为为经经营营活活动动的的现现金金流流量量：Reconciliation of net profit/(loss)to cash flows fromoperating activities 净利润Net profit3232 加:计提资产损失准备 Add:Provision for asset impairment3333 固定资产折旧 Depreciation of fixed assets3434 无形资产摊销 Amortisation of intangible assets3535 长期待摊费用摊销 Amortisation of longterm prepaid expenses363637373838 *待摊费用减少(减：增加)Decrease in prepaid expenses(deduct:increase)3939 预提费用增加(减：减少)Increase in accrued expenses(deduct:decrease)4040 处置固定资产、无形资产和其他长期资产的损失（减：收益）Losses on disposal of fixed assets,intangibleassets and longterm assets(deduct:gains)4141 固定资产报废损失 Losses on disposal of fixed assets4242 财务费用 Financial expenses4343 投资损失（减：收益）Losses arising from investments(deduct:gains)4444 递延税款贷项（减：借项）Deferred tax credit(deduct:debit)4545 存货的减少（减：增加）Decrease in inventories(deduct:increase)4646 经营性应收项目的减少（减：增加）Decrease in operating receivables(deduct:increase)4747 经营性应付项目的增加（减：减少）Increase in operating payables(deduct:decrease)4848 其他 Others4949 经经营营活活动动产产生生的的现现金金流流量量净净额额Net cash flows from operating activities50502 2、不不涉涉及及现现金金收收支支的的投投资资和和筹筹资资活活动动：Investing and financing activities that do not involvecash receipts and payments 债务转为资本Conversion of debt into capital5151 一年内到期的可转换公司债券Reclassification of convertible bonds expiring withinone year as current liability5252 融资租入固定资产Fixed assets acquired under finance leases53535454555556563、现现金金及及现现金金等等价价物物净净增增加加情情况况：Net increase/(decrease)in cash and cash equivalents 现金的期末余额Cash at end of year5757 减：现金的期初余额Less:Cash at beginning of year5858 加：现金等价物的期末余额Plus:Cash equivalents at end of year5959 减：现金等价物的期初余额Less:Cash equivalents at beginning of year6060 现现金金及及现现金金等等价价物物净净增增加加额额Net increase/(decrease)in cash and cash equivalents6161公公司司法法定定代代表表人人：主主管管会会计计工工作作负负责责人人：会会计计机机构构负负责责人人：财财务务指指标标补补充充资资料料表表MAIN INDEX SUPPLEMENT INFORMATION 20XX年度会外年通04表编制单位 Name of enterprise：单位：元项 目ITEMS行次上年数本年数汇编企业户数1 其中:产品出口企业户数2 先进技术企业户数3 已交所得税企业户数4项目投资总额Total planned investment5 其中：计划外资额 Foreign planned investment6实际投资额Total actual investment7 其中：实际利用外资额 Foreign actual investment8注册资本Registered capital9 其中：外方 Foreign investment10缴纳的关税Paid customs duty11缴纳的增值税Paid valueadded tax12 其中：进口环节增值税 Value added tax on import goods13缴纳的消费税Paid consumption tax14 其中：进口环节消费税 Consumption tax on import goods15缴纳的营业税Paid business tax16缴纳的企业所得税Paid income tax17缴纳的个人所得税Paid individual income tax18缴纳的其他税金Paid other taxes1900 其中：土地增值税 Land appreciation tax20 资源税 Resource tax21 印花税 Stamp tax22 城市房地产税 Urban real estate tax23 车船使用牌照税 Vehicle and vessel usage licence plate tax24 契税 Deed tax25 农业特产税 Agricultural special products tax26 屠宰税 Slaughter tax27 其他 Others28交纳的中方职工各项社会保险Paid Chinese social insurance2900 其中:养老保险 Pension30 医疗保险 Medical insurance31 失业保险 Unemployment insurance32 工伤保险 Injury insurance33 生育保险 Maternity insurance34 其他 Others35缴纳的住房公积金Paid housing funds36交纳的场地使用费（海域使用金）Paid land use right fee(use maritime space fee)37交纳的土地出让金Paid transfer land fee38实际工资总额Total actual salaries39 其中：外方职工实际工资总额 Actual foreign employees salaries40全年平均职工人数Annual average staff number41 其中：外方职工人数 Foreign employees number42年初外汇结余（美元）Foreign exchange in the beginning(US$)430本年外汇收入（美元）Foreign exchange income annually(US$)44本年外汇支出（美元）Foreign exchange expenditure annually(US$)45年末外汇结余（美元）Foreign exchange in the end(US$)4600年初应收帐款余额Accounts receivable at the beginning of year47年初存货Inventory at the beginning of year 48年初所有者权益Ownersequity at the beginning of year49