日期: 2007年8月 外商投资工业企业会计报表 Financial Statements for Industrial Enterprises with Foreign Investment ━━━━━━━━━━━━━━━━ 1 (企业名称 NAME OF ENTERPRISE) 2 资产负债表 BALANCE SHEET
3 _____年_____月_____日 会外工01表
4 As of (month/date) 19 FORM AFI (INDUSTRIAL)-01 5 单位 MONETARY UNIT:
6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7 资 产 行次 年初数 期末数
8 ASSETS LINE NO. AT BEG.OF YEAR AT END OF PERIOD
9 ────────────────────────────────────────
10 流动资产： CURRENT ASSETS 11 现金 Cash on hand 1 12 银行存款 Cash in bank 2
13 有价证券 Marketable securities 4 14 应收票据 Notes receivable 5 15 应收账款 Accounts receivable 6
16 减：坏账准备 Less: provision for bad debts 7 17 预付货款 Advances to suppliers 8 18 其他应收款 Other receivables 10 19 待摊费用 Prepaid expense 11 20 存货 Inventories 12
21 减：存货变现损失准备Less: Provision for loss on realization of 22 inventories 13
23 一年内到期的长期投资 Long-term investments maturing within one year 15 24 其他流动资产 Other current assets 16 25 流动资产合计 Total current assets 17
26 长期投资：LONG-TERM INVESTMENTS: 27 长期投资 Long-term investments 18
28 一年以上的应收款项 Receivables collectible after one year 20 29 固定资产：FIXED ASSETS:
30 固定资产原价 Fixed assets-cost 21
31 减：累计折旧 Less: Accumulated depreciation 22 32 固定资产净值 Fixed assets-net value 23 33 固定资产清理 Disposal of fixed assets 27
34 在建工程：CONSTRUCTION IN PROGRESS: 35 在建工程 Construction in progress 28 36 无形资产：INTANGIBLE ASSETS: 37 场地使用权 Land occupancy right 29
38 工业产权及专有技术 Industry property rights and proprietary
39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 technology 30
其他无形资产 Other intangible assets 31 无形资产合计 Total intangible assets 32 其他资产：OTHER ASSETS: 开办费 Organization expense 33
筹建期间汇兑损失 Exchange loss during startup period 34 递延投资损失 Deferred loss on investments 35 递延税款借项 Deferred tax charges 36 其他递延支出 Other deferred expense 37
待转销汇兑损失 Unamortized exchange loss 38 其他资产合计 Total other assets 40 资产总计 TOTAL ASSETS 41 负债及所有者权益
LIABILITIES AND OWNER’’S EQUITY 流动负债：CURRENT LIABILITIES： 短期借款 Short-term loans 42 应付票据 Notes payable 43 应付账款 Accounts payable 44 应付工资 Accrued payroll 45 应交税金 Taxes payable 46 应付股利 Dividends payable 47
预收货款 Advances from customers 48 其他应付款 Other payables 50 预提费用 Accrued expense 51
职工奖励及福利基金 Staff and workers’’ bonus and we lfare fund 52 一年内到期的长期负债 Long-term liabilities due within one year 53 其他流动负债 Other current liabilities 54 流动负债合计 Total current liabilities 55 长期负债： LONG-TERM LIABILITIES： 长期借款 Long-term loans 56
应付公司债 Debentures payable 57
应付公司债溢价(折价) Premium (discount)on debentures payable 58 一年以上的应付款项 Payables due after one year 59 长期负债合计 Total long-term liabilities 60 其他负债：OTHER LIABILITIES：
筹建期间汇兑收益 Exchange gain during start-up period 61 递延投资收益 Deferred gain on investments 62 递延税款贷项 Deferred tax credits 63 其他递延贷项 Other deferred credits 64
待转销汇兑收益 Unamortized exchange gain 65 其他负债合计 Total other liabilities 66 负债合计 Total liabilities 67 所有者权益：OWNER’’S EQUITY： 资本总额(货币名称及金额______)
83 Registered capital(currency and amount________) 84 实收资本(非人民币货币资本期末金额_______) 68
85 Paid-in capital(amount of non-RMB currency at end of period_________) 86 其中：中方投资(非人民币货币资本期末金额_________) 69
87 Including: Chinese investments (amount of non-RBM currency at end 88 of period______)
89 外方投资( 非人民币货币资本期末金额________) 70
90 Foreign investments (amount of non-RMB currency at end of period______) 91 减：已归还投资 Less: Investments returned 71 92 资本公积 Capital surplus 72 93 储备基金 Reserve fund 74
94 企业发展基金 Enterprise expansion fund 75
95 利润归还投资 Profit capitalized on return of investments 76 96 本年利润 Current year net income 77 97 未分配利润 Undistributed profit 78 98 所有者权益合计 Total owner’’s equity 80
99 负债及所有者权益总计 TOTAL LIABILITIES AND OWNER’’S EQUITY 81
100 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
101 附注：NOTES:
102 1.受托加工材料 Customers’’ materials to be processed ______; 103 2.受托代销商品 Consignment-in ______;
104 3.代管商品物资 Goods held for others ______;
105 4.由企业负责的应收票据贴现 Notes receivable discounted with recourse ________; 106 5.租入固定资产 Fixed assets under operating lease ________;
107 6.本年支付的进口环节税金 Current year payment of import taxes ________. 108
109 ━━━━━━━━━━━━━━━━━━━━ 110 企业名称 NAME OF ENTERPRISE 111 利润表 INCOME STATEMENT 112 _____年度_____季度_____月份
113 For the year(or quarter, month) ended(month/date)19________ 114 会外工02表 FORM AFI(INDUSTRIAL)-02 115 单位：MONETARY UNIT:
116 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
117 项目 行次 本期数 本年累计数 上年同期累计数
118 ITEMS LINE NO. CURRENT PERIOD CURRENT YEAR CUMULATIVE LAST YEAR CUMULATIVE
119 ────────────────────────────────────────
120 产品销售收入 Sales 1
121 其中：出口产品销售收入 Including: Export Sales 2
122 减：销售折扣与折让 Less: Sales discounts and allowances 3
123 产品销售净额 Net sales 4
124 减：产品销售税金 Less: Sales tax 5 125 产品销售成本 Cost of sales 6
126 其中：出口产品销售成本 Including: Cost of export sales 7 127 产品销售毛利Gross profit 8
128 减：销售费用 Less: Selling expense 9
129 管理费用 General and administrative expense 10 130 财务费用 Financial expense 11 131 其中：利息支出(减利息收入) 12
132 Including：Interest expense(less interest income)
133 汇兑损失(减汇兑收益)Exchange loss(less exchange gain) 13 134 产品销售利润 Income from main operation 14
135 加：其他业务利润 Add: Income from other operations 15 136 营业利润Operating income 16
137 加：投资收益 Add: Investment income 17 138 营业外收入 Non-operating income 18
139 减：营业外支出 Less: Non-operating expense 19 140 加：以前年度损益调整 20
141 Add: Adjustment to prior year’’s income and expense 142 利润总额 Income before tax 21 143 减：所得税 Less: Income tax 22 144 净利润 Net income 23
145 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
146 附注：NOTES:
147 出口产品销售收入：(1)非人民币货币名称和金额 148 Export sales: Non-RMB currency(name and amount) 149 折合记账本位币金额
150 Translated into recording currency (amount) 151 (2)非人民币货币名称和金额
152 Non-RMB currency(name and amount) 153 折合记账本位币金额
154 Translated into recording currency (amount) 155 ━━━━━━━━━━━━━━━━━━ 156 (企业名称 NAME OF ENTERPRISE )
157 财务状况变动表STATEMENT OF CHANGES IN FINANCIAL POSITION 158 _______年度
159 For the year ended December 31,19________ 160 会外工03表
161 FORM AFI(INDUSTRIAL)-03 162 单位 MONETARY UNIT:
163 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
164 流动资金来源和运用 行次 金额
165 SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO. AMOUNT
166 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
167 一、流动资金来源 SOURCES OF WORKING CAPITAL 168 1.本年净利润Current year net income 1
169 加：不减少流动资金的费用和损失: Add: Amounts not affecting working capital 170 (1)固定资产折旧Depreciation of fixed assets 2
171 (2)无形资产及其他资产摊销(减：其他负债转销)Amortization of intangible assets 3 172 and other assets(less amortization of other liabilities)
173 (3)固定资产盘亏(减盘盈)Fixed assets under book amount(less over) 4 174 (4)处理固定资产损失(减收益)Loss on disposal of fixed assets(less gain) 5 175 (5)长期投资溢价摊销(减折价摊销)Amortization of premium on long-term 176 investments (less amortization of discount) 6
177 (6)应付公司债折价摊销(减溢价摊销)Amortization of discount on debentures 178 payable (less amortization of discount) 7
179 (7)捐赠固定资产支出 Expenditure on donation of fixed assets 8 180 (8)递延税款 Deferred taxes 9
181 (9)其他不影响流动资产的费用和损失 10
182 Other expense & losses not affecting working capital 183 小计 SUB-TOTAL 12
184 2.其他来源：Other sources:
185 (1)固定资产清理收入(减清理费用)Proceeds from disposal of fixed assets 186 (less expense) 13
187 (2)收回长期投资Realization of long-term investments 14 188 (3)减少固定资产Decrease of fixed assets 15
189 (4)减少无形资产 Decrease of intangible assets 16 190 (5)增加长期借款Increase of long-term loans 17 191 (6)发行公司债 Issuance of debentures 18
192 (7)增加其他负债 Increase of other liabilities 19
193 (8)增加储备基金和企业发展基金 Increase of reserve fund and 194 enterprise expansion fund 20
195 (9)增加资本 Increase of capital 21
196 (10)增加资本公积 Increase of capital surplus 22 197 (11)弥补亏损 Recovery of loss 23 198 小计 SUB-TOTAL 25
199 流动资金来源合计 TOTAL SOURCES OF WORKING CAPITAL 26 200 二、流动资金运用 APPLICATIONS OF WORKING CAPITAL 201 1.利润分配 Distribution of profit
202 (1)职工奖励及福利基金Staff and workers’’ bonus and welfare fund 27 203 (2)储备基金 Reserve fund 28
204 (3)企业发展基金 Enterprise expansion fund 29 205 (4)股利 Dividends 30
206 (5)利润归还所有者投资 Profit capitalized on return of owner’’s investments 31 207 (6)利润增资 Profit reinvestments 32