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外商投資企業(yè)編制企業(yè)會計報表的補充規(guī)定

利潤分配表（會外服０２表附表１）

    一、 本表反映企業(yè)對當年及以前年度利潤進行分配的實際情況和年末未分利潤的結余情況。

    二、 本表各項目根據“未分配利潤”科目的記錄分析填列。

    三、 本表各項目的內容：

    1.“凈利潤”項目，反映企業(yè)本年度利潤總額扣除本年度應負擔的所得稅費用后的余額，應根據年度利潤表中“凈利潤”項目的本年實際數填列。

    2.“職工獎勵及福利基金”、“儲備基金”、“企業(yè)發(fā)展基金”三個項目，反映企業(yè)按照規(guī)定從當年凈利潤中提取的三項基金的數額。

    3.“利潤轉作投資”項目，反映企業(yè)本年經批準以利潤轉作投資的數額。     4.本表“本年實際”欄“年初未分配利潤”項目的數字，即為“上年實際”欄“年末末分配利潤”項目的數字。

    5.“已彌補虧損”項目，反映企業(yè)當年以籌建期間匯兌收益、待轉銷匯兌收益或者儲備基金等彌補的虧損額。

    6.“已分配股利”項目，反映企業(yè)已經決定分配給所有者的股利數額，中外合資經營服務企業(yè)和中外合作經營服務企業(yè)除反映已分配股利的總額外，還應將中方和外方應分得的股利金額分別列出。

    7.“利潤歸還投資”項目，反映中外合作經營服務企業(yè)本年以利潤歸還所有者投資的數額。     8.企業(yè)如在年度中間決定從年初未分配利潤中分配一部分股利的，應在分配股利的月份增編本表，只列年初未分配利潤、已分配股利和期末未分配利潤等項數字，年末編制本表時，應將年度中間分配的股利與年終分配的股利合并反映。

    四、 企業(yè)還可以根據實際情況，在本表中增設下列項目：

    1.如企業(yè)本年除提取“職工獎勵及福利基金”、“儲備基金”和“企業(yè)發(fā)展基金”外，還提取其他基金的，應在“利潤轉作投資”項目下（第6項），增列“其他基金”項目反映。

    2.以某種非人民幣貨幣作為記賬本位幣的企業(yè)，在將其以非人民幣貨幣編制的本表換算為人民幣報表時，由于對不同項目采用不同匯率換算而產生的差額，應在本表“已彌補虧損”項目下（第9行），增列“貨幣換算差額”項目予以反映。  
  
    附注：NOTES:
    1.受托加工材料 Customers' materials to be processed ______;
    2.受托代銷商品 Consignment-in ______;
    3.代管商品物資 Goods held for others ______;
    4.由企業(yè)負責的應收票據貼現 Notes receivable discounted with recourse ________;
    5.租入固定資產 Fixed assets under operating lease ________;
    6.本年支付的進口環(huán)節(jié)稅金 Current year payment of import taxes ________.

━━━━━━━━━━━━━━━━━━━━
              企業(yè)名稱 NAME OF ENTERPRISE
                    利潤表
INCOME STATEMENT
                               _____年度_____季度_____月份
             For the year（or quarter, month） ended（month/date）19________
                                    會外工02表 FORM AFI（INDUSTRIAL）-02
                                       單位：MONETARY UNIT:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
      項目   行次      本期數       本年累計數        上年同期累計數
     ITEMS  LINE NO.  CURRENT PERIOD  CURRENT YEAR   CUMULATIVE LAST YEAR CUMULATIVE
────────────────────────────────────────
產品銷售收入 Sales                                             1
其中：出口產品銷售收入 Including: Export Sales                  2
減：銷售折扣與折讓 Less: Sales discounts and allowances         3
產品銷售凈額 Net sales                                          4
減：產品銷售稅金 Less: Sales tax                                5
產品銷售成本 Cost of sales                                      6
其中：出口產品銷售成本 Including: Cost of export sales          7
產品銷售毛利Gross profit                                        8
減：銷售費用 Less: Selling expense                              9
管理費用 General and administrative expense                    10
財務費用 Financial expense                                     11
其中：利息支出（減利息收入）                                   12
Including：Interest expense（less interest income）
匯兌損失（減匯兌收益）Exchange loss（less exchange gain）      13
產品銷售利潤 Income from main operation                        14
加：其他業(yè)務利潤 Add: Income from other operations             15
營業(yè)利潤Operating income                                       16
加：投資收益 Add: Investment income                            17
營業(yè)外收入 Non-operating income                                18
減：營業(yè)外支出 Less: Non-operating expense                     19
加：以前年度損益調整                                           20
Add: Adjustment to prior year's income and expense
利潤總額 Income before tax                                     21
減：所得稅 Less: Income tax                                    22
凈利潤 Net income                                              23
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

附注：NOTES:
出口產品銷售收入：（1）非人民幣貨幣名稱和金額
Export sales: Non-RMB currency（name and amount）
           折合記賬本位幣金額
Translated into recording currency （amount）
（2）非人民幣貨幣名稱和金額
Non-RMB currency（name and amount）
           折合記賬本位幣金額
Translated into recording currency （amount）  
━━━━━━━━━━━━━━━━━━
               （企業(yè)名稱 NAME OF ENTERPRISE ）
           財務狀況變動表
STATEMENT OF CHANGES IN FINANCIAL POSITION
              
                            _______年度
                  For the year ended December 31,19________
                                                       會外工03表
                                                  FORM AFI（INDUSTRIAL）-03
                                                     單位 MONETARY UNIT:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
流動資金來源和運用                                  行次                 金額
SOURCES AND APPLICATIONS OF WORKING CAPITAL      LINE NO.               AMOUNT
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
一、流動資金來源 SOURCES OF WORKING CAPITAL
1.本年凈利潤Current year net income                                        1
加：不減少流動資金的費用和損失: Add: Amounts not affecting working capital
（1）固定資產折舊Depreciation of fixed assets                              2
（2）無形資產及其他資產攤銷（減：其他負債轉銷）Amortization of intangible
assets and other assets（less amortization of other liabilities）         3
（3）固定資產盤虧（減盤盈）Fixed assets under book amount（less over）     4
（4）處理固定資產損失（減收益）Loss on disposal of fixed assets
    （less gain）                                                          5
（5）長期投資溢價攤銷（減折價攤銷）Amortization of premium on long-term
investments （less amortization of discount）                              6
（6）應付公司債折價攤銷（減溢價攤銷）Amortization of discount on debentures
payable （less amortization of discount）                                  7
（7）捐贈固定資產支出 Expenditure on donation of fixed assets              8
（8）遞延稅款 Deferred taxes                                               9
（9）其他不影響流動資產的費用和損失                                       10
Other expense & losses not affecting working capital
小計 SUB-TOTAL                                                            12
2.其他來源：Other sources:
（1）固定資產清理收入（減清理費用）Proceeds from disposal of fixed assets
（less expense）                                                          13
（2）收回長期投資Realization of long-term investments                     14
（3）減少固定資產Decrease of fixed assets                                 15
（4）減少無形資產 Decrease of intangible assets                           16
（5）增加長期借款Increase of long-term loans                              17
（6）發(fā)行公司債 Issuance of debentures                                    18
（7）增加其他負債 Increase of other liabilities                           19
（8）增加儲備基金和企業(yè)發(fā)展基金 Increase of reserve fund and
enterprise expansion fund                                                 20
（9）增加資本 Increase of capital                                         21
（10）增加資本公積 Increase of capital surplus                            22
（11）彌補虧損 Recovery of loss                                           23
小計 SUB-TOTAL                                                            25
流動資金來源合計 TOTAL SOURCES OF WORKING CAPITAL                         26
二、流動資金運用 APPLICATIONS OF WORKING CAPITAL
1.利潤分配 Distribution of profit
（1）職工獎勵及福利基金Staff and workers' bonus and welfare fund           27
（2）儲備基金 Reserve fund                                                 28
（3）企業(yè)發(fā)展基金 Enterprise expansion fund                                29
（4）股利 Dividends                                                        30
（5）利潤歸還所有者投資 Profit capitalized on return of owner's investments 31
（6）利潤增資 Profit reinvestments                                         32
小計 SUB-TOTAL                                                             34
2.其他運用 Other applications:
（1）增加固定資產 Increase of fixed assets                                 35
（2）增加無形資產及其他資產 Increase of intangible assets and other assets 36
（3）增加長期投資 Increase of long-term investments                        37
（4）償還長期借款 Repayment of long-term loans                             38
（5）收回公司債 Repayment of company debentures                            39
（6）減少其他負債 Decrease of other liabilities                            40
（7）歸還所有者投資（扣除利潤歸還所有者投資）Investments returned to owners  41
（less profit capitalized on return of owner's investments）
（8）減少資本公積 Decrease of capital surplus                              42
（9）減少儲備基金和企業(yè)發(fā)展基金 Decrease of reseverve fund and
enterprise expansion fund                                                  43
小計 SUB-TOTAL                                                             45
流動資金運用合計 TOTAL APPLICATIONS OF WORKING CAPITAL                     46
流動資金增加凈額 NET INCREASE OF WORKING CAPITAL                           47
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
        流動資金各項目的變動                行次               金額
CHANGES IN WORKING CAPITAL ITEMS          LINE NO.            AMOUNT
────────────────────────────────────────
一、流動資產本年增加數 INCREASE OF CURRENT ASSETS
1.現金 Cash on hand                                             48
2.銀行存款 Cash in bank                                         49
3.有價證券 Marketable securities                                50
4.應收票據 Notes receivable                                     51
5.應收賬款 Accounts receivable                                  52
減：壞賬準備Less: Provision for bad debts                       53
6.預付貨款 Advances to suppliers                                54
7.其他應付款Other receivables                                   55
8.待攤費用 Prepaid expense                                      56
9.存貨 Inventories                                              57
減：存貨變現損失準備 Less: Provision for loss on realization of
inventories                                                     58
流動資產增加凈額 NET INCREASE OF CURRENT ASSETS                 61
二、流動負債本年增加數 INCREASE OF CURRENT LIABILITIES
1.短期借款 Short term loans                                     62
2.應付票據 Notes payable                                        63
3.應付賬款 Accounts payable                                     64
4.應付工資 Accrued payroll                                      65
5.應交稅金 Tax payable                                          66
6.應付股利 Dividends payable                                    67
7.預收貨款 Advances from customers                              68
8.其他應付款Other liabilities                                   69
9.預提費用 Accrued expense                                      70
10.職工獎勵及福利基金 Staff and workers' bonus and welfare fund 71
流動負債增加凈額 NET INCREASE OF CURRENT LIABILITIES            74
流動資金增加凈額 NET INCREASE OF WORKING CAPITAL                75
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
               企業(yè)名稱 NAME OF ENTERPRISE
       利潤分配表
STATEMENT OF PROFIT APPROPRIATION AND DISTRIBUTION
                                         ________年度
                                                    會外工02表附表1
For the year ended December 31,19______ FORM AFI（INDUSTRIAL）-02 Sub.1
                                                  單位 MONETARY UNIT:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
        項目          行次        本年實際               上年實際
     ITEMS       LINE NO.    ACTUAL THIS YEAR      ACTUAL LAST YEAR
────────────────────────────────────────
凈利潤 Net income                                                  1
減：職工獎勵及福利基金 Less: Staff and workers' bonus and welfare
fund                                                               2
儲備基金 Reserve fund                                              3
企業(yè)發(fā)展基金 Enterprise expansion fund                             4
利潤轉作投資 Profit reinvestments                                  5
加：年初未分配利潤 Add: Undistributed profit at beginning of year  7
已彌補虧損 Recovery of loss                                        8
可供所有者分配的利潤 Profit available for distribution to owners   10
減：已分配股利 Less: Dividends declared                            11
其中：中方股利 Including: Chinese dividends                        12
外方股利 Foreign dividends                                         13
利潤歸還投資 Profit capitalized on return of investments           14
年末未分配利潤 Undistributed profit at end of year                 15
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

                     （企業(yè)名稱 NAME OF ENTERPRISE）
應交增值稅明細表
STATEMENT OF VALUE ADDED TAX PAYABLE
______年_____月
                                                    會外工01表附表6
  For the year（or month） ended（month）______ FORM AFI（INDUSTRIAL）-01 Sub.6
單位 MONETARY UNIT:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
項目 行次             本月數          本年累計數
     ITEMS          LINE NO          CURRENT MONTH     CURRENT YEAR
                                                     CUMULATIVE AMOUNT
────────────────────────────────────────
一、應交增值稅：VAT payable:
1.年初未抵扣數（用“－”號反映）
Amount not yet deducted at beginning
of year（Represented by a “－”sign）
2.銷項稅額 VAT on sales
出口退稅 VAT refund for exported goods
進項稅額轉出 Amount transfer out from
VAT on purchase
轉出多交增值稅 Transfer out overpaid VAT
3.進項稅額 VAT on purchase
已交稅金VAT paid
減免稅款Tax reduced and exempted
出口抵減內銷產品應納稅額 VAT payable on
domestic sales offset against VAT on purchase
for export sales
轉出未交增值稅 Transfer out unpaid VAT
4.期末未抵扣數（用“－”號反映）Amount not yet
deducted at end of period（Represented by a “－”
sign）
二、未交增值稅VAT unpaid
1.年初未交數（多交數以“－”號反映）Amount unpaid at
beginning of year（Amount overpaid represented by
a “－” sign）
2.本期轉入數（多交數以“－”號反映）Amount transfer in
at current period（Amount overpaid represented by a
“－” sign）
3.本期已交數 Amount paid at current period
4.期末未交數（多交數以“－”號反映）Amount unpaid at end
of period（Amount overpaid represented by a “－” sign）
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

各行業(yè)特有的項目
            （一）外商投資旅游企業(yè)：
Tourism Enterprises with Foreign                           Investment
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
項目 ITEMS
────────────────────────────────────────
營業(yè)收入：Revenues：
客房 Rooms
餐飲 Food and beverage
公寓 Apartments
寫字樓 Office building
商場 Department store
其他 Other
營業(yè)收入合計 Total revenues
營業(yè)稅金 Sales tax
客房 Rooms
餐飲 Food and beverage
公寓 Apartments
寫字樓 Office building
商場 Department store
其他 Other
營業(yè)稅金合計 Total sales tax
營業(yè)成本：Operating cost:
餐飲成本 Food and beverage cost
商品成本 Merchandise cost
其他成本 Other cost
營業(yè)成本合計 Total operating cost
工資及福利：Salaries, wages and employee benefits
客房 Rooms
餐飲 Food and beverage
公寓 Apartments
寫字樓 Office building
商場 Department store
其他 Other
工資及福利合計 Total salaries, wages and employee benefits
營業(yè)費用： Operating expense:
客房 Rooms
餐飲 Food and beverage
公寓 Apartments
寫字樓 Office building
商場 Department store
其他 Other
營業(yè)費用合計 Total operating expense
營業(yè)毛利：Gross Operating Profit by Department：
客房 Rooms
餐飲 Food and beverage
公寓 Apartments
寫字樓 Office building
商場 Department store
其他 Other
各營業(yè)部門營業(yè)毛利合計 Total Gross Operating Profit by Department
不分配費用：Unallocated expense：
工資及福利：Salaries, wages and employee benefits:
行政管理 Administrative and general
市場推廣 Marketing
能源維修 Energy and maintenance cost
工資及福利合計 Total salaries, wages and employee benefits
行政管理及公共費用：Ａ&Ｇ and public expense
行政管理 Administrative and general
市場推廣 Marketing
能源維修 Energy and maintenance cost
行政管理及公共費用合計 Total A&G and public expense
不分配費用合計 Total Unallocated expense
營業(yè)毛利 Gross Operation Profit
非經營費用 Fixed charges
營業(yè)利潤 Operating income
加：投資收益 Add: Investment income
營業(yè)外收入 Non-operating revenues
減：營業(yè)外支出 Less: Non-operating expense
加：以前年度損益調整 Add: Adjustment of prior year's income and expense
利潤總額 Income before tax
減：所得稅 Income tax
凈利潤 Net income
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
會外旅02表

FORM AFT（Tourism）-02       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本期實際 Current period's actual
本期預算 Current period's plan
上年同期 Same period last year
本年累計 current year cumulative
上年累計 Last year cumulative
百分比% Percentage %
委托銀行收款 Collections entrusted to the bank
預付定金 Prepaid deposit
預收定金 Deposit received in advance
應付工資及福利 Accrued Payroll and employee benefits

（二）外商投資施工企業(yè)：Construction Enterprises with Foreign Investment
1.固定資產及臨時設施 Fixed assets and temporary installation
2.臨時設施 Temporary installation
3.臨時設施攤銷 Amortization of temporary installation
4.臨時設施凈值 Net value of temporary installation
5.臨時設施清理 Disposal of temporary installation
6.專項工程 Specific construction project
7.工程結算收入 Revenues
8.工程結算稅金 Sales tax
9.工程結算成本 Cost of sales
10.工程結算毛利 Gross profit
11.工程結算利潤 Income from main operation
12.會外施01表 FORM AFC（Construction）-01

（三）外商投資商品流通企業(yè) Commercial Enterprises with Foreign Investment:
1.商品銷售收入 Sales
2.商品銷售收入凈額 Net sales
3.商品銷售成本 Cost of sales
4.進貨費用 Purchase expense
5.商品銷售毛利 Gross profit
6.代購代銷收入 Income from purchase and sales commission
7.主營業(yè)務毛利 Gross profit from main operation
8.銷貨費用 Selling expense
9.主營業(yè)務利潤 Income from main operation
10.會外商01表 FORM AFC（Commercial）-01

（四）外商投資房地產企業(yè) Real Estate Enterprises with Foreign Investment：
1.在建開發(fā)產品 Work in progress
2.遞延出租收入 Deferred rental income
3.經營收入 Revenues
4.經營稅金 Sales tax
5.經營成本 Operating cost
6.經營毛利 Gross profit
7.經營利潤 Income from main operation
8.非人民幣貨幣經營收入 Non-RMB revenues
9.會外房01表 FORM AFR（Real Estate）-01

（五）外商投資租賃企業(yè) Lease Enterprises with Foreign Investment：
1.預付租賃資產款 Advances to lessor
2.低值易耗品：Low-value consumables
3.一年內到期的長期投資及長期應收款
Long-term investments and receivables maturing within one year
4.應收租賃款 Lease payment receivables
5.未實現租賃收益 Unearned lease income
6.應收轉租賃款 Sub-lease payment receivables
7.逾期未收租賃款 Lease payment receivables past due
8.長期投資及長期應收款合計 Total long-term investments and long-term receivables
9.經營租賃資產 Assets under operating lease
10.經營租賃資產原價 Original cost of assets under operating lease
11.經營租賃資產折舊 Depreciation of assets under operating lease
12.經營租賃資產凈值 Net value of assets under operating lease
13.租賃保證金 Deposit from lessee
14.應付轉租賃租金 Sub-lease payment payables to lessor
15.營業(yè)收入 Revenues
16.利息收入 Interest revenues
17.手續(xù)費收入 Service fee revenues
18.營業(yè)稅金 Sales tax
19.營業(yè)支出 Operating expenditure
20.利息支出 Interest expense
21.營業(yè)毛利 Gross profit
22.非人民幣貨幣營業(yè)收入 Non-RMB operating income
23.會外租01表 FORM AFL（Lease）-01

（六）外商投資交通企業(yè)：Transportation Enterprises with Foreign Investment：
1.主營業(yè)務收入 Revenues
2.營業(yè)稅金 Sales tax
3.營業(yè)成本 Operating cost
4.主營業(yè)務毛利 Gross profit
5.主營業(yè)務利潤 Income from main operation
6.會外交01表 FORM AFT（Transportation）-01

（七）外商投資銀行：Banks with Foreign Investment：
1.現金及銀行存款 Cash on hand and cash in bank
2.貴金屬 Precious metal
3.存放中央銀行款項 Deposits and required reserve in central bank
4.存放同業(yè)款項 Deposits in other banks
5.存放聯(lián)行款項 Deposits in correspondent banks
6.拆出資金 Loans to other banks
7.短期貸款 Short-term loans
8.進出口押匯 Acceptance of draft under letter of credit for imports and exports
9.應收利息 Interest receivable
10.壞賬準備 Bad debt provision for interest receivable
11.貼現 Discount
12.中長期貸款 Medium or long-term loans
13.逾期貸款 Past due loans
14.貸款呆賬準備 Bad debt provision for loan principals
15.短期存款 Short-term deposits
16.短期儲蓄存款 Short-term savings deposits
17.向中央銀行借款 Borrowings from central bank
18.同業(yè)存放款項 Deposit from other banks
19.聯(lián)行存放款項 Deposit from correspondent banks
20.拆入資金 Loans from other banks
21.應解匯款 Amounts payable on wire transfers received
22.發(fā)行短期債券 Issuance of short-term debentures payable
23.長期存款 Long-term deposits
24.長期儲蓄存款 Long-term savings deposits
25.保證金 Margin（held by bank in financial transactions）
26.發(fā)行長期債券 Issuance of long-term debentures payable
27.營業(yè)收入 Revenues
28.利息收入 Interest revenues
29.金融企業(yè)往來收入 Revenues from transactions with financial institutions
30.手續(xù)費收入 Service fee revenues
31.其他營業(yè)收入 Other operating revenues
32.營業(yè)支出 Operating expenditure
33.利息支出 Interest expense
34.金融企業(yè)往來支出 Expense from transactions with financial institutions
35.手續(xù)費支出 Service fee expense
36.營業(yè)費用 Operating expense
37.其他營業(yè)支出 Other operating expenditure
38.營業(yè)稅金 Sales tax
39.會外銀01表 FORM AFB（Bank）-01

（八）外商投資農業(yè)企業(yè) Agricultural Enterprises with Foreign Investment：
1.會外農01表 FORM AFA（Agriculture）-01

（九）外商投資服務企業(yè) Service Enterprises with Foreign Investment：
1.營業(yè)收入 Revenues
2.營業(yè)稅金 Sales tax
3.營業(yè)成本 Operating cost
4.營業(yè)費用 Operating expense
5.營業(yè)毛利 Gross profit
6.會外服01表 FORM AFS（Service）-01
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