外商投資企業會計報表項目中英文版(DOC 14)

一、資產負債表BALANCE SHEE
二、利潤表INCOME STATEMEN
三、財務狀況變動表STATEMENT OF CHANGES IN FINANCIAL POSITION
四、利潤分配表STATEMENT OF PROFIT APPROPRIATION AND DISTRIBUTION
五、應交增值稅明細表STATEMENT OF VALUE ADDED TAX PAYABLE

流動資產： CURRENT ASSETS
現金 Cash on hand　
銀行存款 Cash in bank　
有價證券 Marketable securities　
應收票據 Notes receivable　
應收賬款 Accounts receivable6
減：壞賬準備 Less: provision for bad debts　
預付貨款 Advances to suppliers　
其他應收款 Other receivables　
待攤費用 Prepaid expense　
存貨 Inventories　
減：存貨變現損失準備Less: Provision for loss on realization of
inventories
一年內到期的長期投資 Long-term investments maturing within one year
其他流動資產 Other current assets　
流動資產合計 Total current assets　

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