中英文对照财务报表

BJNC资产负债表会外工０1表BALANCESHEETFROMAJI-01单位：元PrintedbyLiHaiyingFortheyear(or,quarter,month)endedJULY31,1998MONETARYUNIT:YUAN资产ASSETS行次年初数资期末数资负债及所有者权益LIABLITIESANDOWNER'EQUITY行次及所年初数所有者期末数所有者LINENOATBEGOFYEARATENDOFYEARLINENOATBEGOFYEARATENDOFYEAR流动资产CURRENTASSETSEQUI流动负债:CURRENTLIABILITIES现金CashonhandIT1短期借款ShorttermloansS42银行存款Cashinbankloan2应付票据NotespayableansS43有价债券Marketablesecurities4应付帐款Accountspayableties44应收票据Notesreceivableetie5应付工资Accruedpayrolletie45应收帐款Accountsreceivablees6应交税金Taxespayablevabl46减：坏帐准备Less:ProvisionforbaddebtsF7应付股利Dividendspayablebad47预付帐款Advancetosuppliersdde8预收货款Advancesfromcustomersbts48其他应收款Otherreceivablesustom10其他应付款Otherpayablesesust50待摊费用DeferredandprepaidexpensesFor11预提费用Accruedexpensesaid51存货Inventoriesns12职工奖励及福利基金Staffandworker'bonusandwelfarefundheyear(o52减：存货变现损失准备Less:Provisionforlossonrealizationofinventoriesquarter,mo13一年内到期的长期负债Long-termliabilitiesduewithinoneyearinventorie53一年内到期的长期投资Long-terminvestmentsmaturingwithinoneyeartoriesquar15其他流动负债Othercurrentliabilitiesgwith54其他流动资产Othercurrentassetslities16流动资产合计Totalcurrentassetsgwith17流动负债合计Totalcurrentliabilitiesgwith55长期投资:LONGTERMINVESTMENTSliti长期负债:LONG-TERMLIABILITIESliti长期投资Long-terminvestmentsiesg18长期借款Long-termloansment56一年以上的应收帐款Receivablesclooectableafteronryearneyearto20应付公司债Debenturespayableeaft57固定资产:FIXEDASSETS:pay应付公司溢价(折价)Premium(discount)ondebenturespayableeartorie58固定资产原价Fixedassets-cost)ond21一年以上的应付款项Payabledueafteroneyearenturesp59减:累计折旧Less:Accumulateddepreciationespa22长期负债合计Totallongtermliabilitiesbleear60固定资产净值Fixedassets-netvalueermli23固定资产清理Disposaloffixedassetsmliab27在建工程:CONSTRUCTIONINPROGRESSsml其他负债:OTHERLIABILITIESROGR在建工程Constructioninprogressliab28筹建期间汇兑收益Exchangegainduringstart-upperiodsbleeart61无形资产:INTANGIBLEASSETS:ing递延投资收益Deferredgainoninvestmentsperiod62场地使用权Landoccupancyrightvestm29递延税款贷项Deferredtaxescreditstment63工业产权及专有技术Proprietarytechnologyandpatentsriodsblee30其他递延贷项Otherdeferredcreditdpate64其他无形资产Otherintangibleassetsdpate31待转销汇兑收益Unamortizedexchangegainatentsr65无形资产合计Totalintangibleassetsriodsb32其他负债合计Totalotherliabilitiesasset66其他资产:OTHERASSETSerl负债合计Totalliabilitiessset67开办费Organizationexpensesies33所有者权益:OWNERS'EQUITYation筹建期间汇兑损失Exchangelossduringstart-upperioddsbleear34资本总额Registeredcapital(货币名称及金额Currencyandamount)oddsbleeart递延税款借项Deferredtaxsdebitanda35实收资本Paidincapital(非人民币资本期末金额amountofforeigncurrencyatendofperiod,month)endedD68递延投资损失Deferredlossoninvestmentsncurr36其中:资损其他递延支出Otherdeferredexpensesmentsn37中方投资Chineseinvestment(非人民币资本期末金额amountofforeigncurrencyatendofperiodnth)endedDEC69待转销汇兑损失Unamortizedexchangelossforeig38外方投资Foreigninvestment(非人民币资本期末金额amountofforeigncurrencyatendofperiodnth)endedDEC70减:已归还投资Less:Investmentreturnedeignc71资本公积Capitalsurplusnede72储备基金Reservefundusne74企业发展基金Enterpriseexpansionfundigncu75利润归还投资Profitcapitalisedonreturnofinvestmentndof76本年利润Currentyearprofitrno77未分配利润Undistributedprofitstrno78其他资产合计Totalotherassetstedpr所有者权益合计Totalowners'equityrnofi80资产合计TOTALASSETSTot负债及所有者权益总计TOTALLIABILITIESANDOWNERS'EQUITYnvestmentn81附注：Notes：1.受托加工材料Customer'materialstobeprocessed____;2.受托代销商品Consignmentin____;3.代管商品物资Goodsheldforothers____;4.由企业负责的应收票据贴现Notesreceivablediscountedwithrecourse____;5.租入固定资产Fixedassetsunderoperatinglease____;6.本年支付的进口环节税金Currentyearpaymentofimporttaxes____.dforothers____;BJNCLtd.BJNCBASFJCICNeopentylglycolLtd.27HeifeiRoad.JilinCity132021.PRCHINA利润表付的进会外工０２表INCOMESTATEMENTFROMAJI-02单位：元Fortheyear(or,quarter,month)endedJULY31,1998MONETARYUNIT:YUAN项目ITEMS行次目本期数本年累计数期上年同期累计数数LINENO.CURRENTPERIODCURRENTYEARCUMULATIVELASTYEARCUMULATE产品销售收入SalesForth1其中：出口产品销售收入Including:exportsalesheyear(or,2减：销售折扣与折让Less:Salesdiscountandallowances,quarter,3产品销售净额NetSalesdiscou4减：产品销售税金Less:SalesTaxcountan5产品销售成本Costofsalesandal6其中：出口产品销售成本Including:Costofexportsaleses,quarter,7产品销售毛利Grossprofitonsalesortsa8减：销售费用Less:Sellingexpensesortsa9管理费用Generalandadministrativeexpensesonth10财务费用FinancialExpensesstra11其中：利息支出（减利息收入）Including:Interestexpenses(lessinterestincome)nth)endedMar12汇兑损失（减汇兑收益）Exchangelost(lessexchangegains)e)nth)ended13产品销售利润Profitonsaleslost(14加：其他业务利润Add:Incomeformotheroperationsngegain15营业利润Operatingprofitero16加：投资收益Add:Investmentincomeperati17营业外收入Non-operatingincometions18减：营业外支出Less:Non-operatingincomeetionsn19加：已前年度损益调整Add:Adjustmentofprioryear'sincomeandexpensesendedMar20利润总额TOTALPROFITpri21减：所得税Less:Incometaxiory22净利润NETINCOMEta附注：1.出口产品销售收入:Notes:Exportsales:esendedMar(1)非人民币货币名称和金额折合帐本位币金额(1)Foreigncurrency(nameandamount)translatedintorecordingcurrency(amount)应收票据贴现Notesreceiva(2)外币兑换券金额(2)inforeignexchangecertificaterdingcBJNCLtd.BJNCBASFJCICNeopentylglycolLtd.27HeifeiRoad.JilinCity132021.PRCHINA制造费用明细表会外工02表附表4inCitSTATEMENTOFMANUFACTURINGEXPENSESFROMAJI-02Sup.4单位：元AJIFortheyearendedJULY.31,1998MONETARYUNIT:YUAN本年本月实际上年实际项目实际ITEMS行次EMTHISYEAR'STHISMONTH'SLASTYEAR'SLINENO.PLANACTUALACTUAL工资Salariesandwages折旧费Depreciation修理费Repairs物料消耗Suppliesconsumed低值易耗品摊销sconsuAmortizationoflowcostandshortlivedarticles劳动保护费Laborprotection水电费Waterabdelectricity办公费Officeexpenses交际应酬费Entertainment差旅费Travelling运输费Transportation保险费Insurance租赁费Rental设计制图费Designanddrawing试验检验费Experimentandinspection环境保护费Environmentprotecton蒸汽2MPa20Barsteam蒸汽0.4MPa4Barsteam循环水Coolingwater氮气Nitrogen压缩空气Compressedair仪表空气Controlair沉淀水Processwater污水Wastewater脱盐水Demineralizedwater煤气Fuelgas其他Micellaneous合计TOTALBJNC管理费用明细表会外工02表附表6inCitSTATEMENTOFGENERALANDADMINSTRATIVEEXPENSESFROMAJI-02Sup.6单位：元AJIFortheyearendedJULY.31,1998MONETARYUNIT:YUAN本年计划本月实际上年实际项目实际ITEMS行次EMTHISYEAR'STHISMonth'SLASTYEAR'SLINENO.PLANACTUALACTUAL公司经费Companyexpenses其中:工资Including:Salariesandwages折旧费Depreciation修理费Repairs物料损耗Suppliesconsumed低值易耗品摊销Amortizationoflowvaluearticles劳动保护费Laborprotection办公费Officeexpenses差旅费Travelling运输费Transportation保险费Insurance交通费TaxiExpenses工会经费Laboruniondues董事会费Boardofdirectors'expenses顾问费Consultingfees诉讼费Litigationfees交际应酬费Entertainmentfees税金Taxes场地使用费Landoccupancyfees技术转让费Technologytranferfee无形资产摊销Amortizationofintangibleassets其他资产摊销Amortizationofotherassets职工培训费Staffandworkers'trainingexpenses研究开发费Researchanddevelopmentexpenses坏帐损失Baddebts存货盘亏(减盘盈)Inventoryshortage(lessoverage)外籍人员费DelegatesExpenses汽油Gasoline通讯费CommunicationExpenses其他Others合计TOTALBJNCLtd.BJNC销售费用明细表会外工02表附表5inCitSTATEMENTOFMARKETINGEXPENSESFROMAJI-02Sup.5单位：元AJIFortheyearendedJULY.31,1998MONETARYUNIT:YUAN本年计划本月实际上年实际项目实际ITEMS行次EMTHISYEAR'STHISMONTH'SLASTYEAR'SLINENO.PLANACTUALACTUAL工资Salariesandwages折旧费Depreciation修理费Repairs物料消耗Suppliesconsumed低值易耗品摊销Amortizationoflowcostandshortlivedarticles办公费Officeexpenses差旅费Travelling销售佣金Commission代销手续费Consignmenthandingfee运输费Transportation装卸费Loadingandunloading包装费Packaging保险费Insurance广告费Advertising租赁费Rental销售服务费Salesservicefee其他Micellaneous合计TOTALBJNC利润分配表ifei会外工02表-1linSTATEMENTOFPROFITAPPROPIATIONFROMAJI-02Sup.1单位：元AJIFortheyearendedDEC.31,1996MONETARYUNIT:YUAN本年实际上年实际项目实际ITEMS行次EMTHISYEAR'SLASTYEAR'SLINENO.ACTUALACTUAL净利润UALNetincome减:职工奖励及福利基金NETARYUNILess:Staffandworkers'bonusandwelfarefund储备基金:StaReservefund企业发展基金efundEnterpriseexpantionfund利润转作投资riseeProfitreinvestment加:年初未分配利润investmeAdd:Undistributableprofitsatbeginningofyear已弥补亏损ndistRecoveryaccumulatedlosses可供分配的利润yaccumProfitavailablefordistributiontoowners减:已分配股利availaLess:Dividendsdeclared其中:中方股利dendsIncluding:Chineseinvestment外方股利hineForeigninvestment利润归还投资FoProfitscapitalizedonreturnofinvestment年末未分配利润capitaUndistributedprofitsatendofyearBJNCLtd.BJNCBASFJCICNeopentylglycolLtd.27HeifeiRoad.JilinCity132021.PRCHINA营业外收支明细表iRoad.J会外工02表-7linSTATEMENTOFNON-OPERATINGINCOMEANDEXPENSESFROMAJI-02Sup.7单位：元AJIFortheyearendedDEC.31,1996MONETARYUNIT:YUAN本年实际上年实际项目实际ITEMS行次EMTHISYEAR'SLASTYEAR'SLINENO.ACTUALACTUAL营业外收入:O.R'SNON-OPERATINGINCOME1.处理固定资产收益INCOMEITIncomeondisposaloffixedassets2.固定资产盘盈ndispFixedassetsoverbookamount3.罚款收入assePenaltiesandfinesreceived4.以前年度收益sandPrioryears'income5.非经营性收入ars'iExtraodinaryincome营业外收入合计odinaryTOTALNON-OPERATINGINCOME营业外支出:LNONNON-OPERATINGEXPENSES1.处理固定资产损失EXPENSESLossondisposaloffixedassets2.固定资产盘亏disposFixedassetsunderbookamount3.罚款支出assePenaltiesandfinespaid4.捐赠支出iesDonations5.非常损失onsExtraodinarylosses6.以前年度损失narylPrioryears'losses营业外支出合计oryearTOTALNON-OPERATINGEXPENSESBJNC在建工程eiR会外工01表附表3inCitSTATEMENTOFCONSTRUCTIONINPROGRESSFROMAJI-01Sup.3单位：元AJIFortheyearendedDEC.31,1996MONETARYUNIT:YUAN金额年初数年末数项目数ITEMS行次EM项目EMITEMS行次EMATBEG.ATEND.LINENO.AMOUNTLINENO.OFYEAROFYEAR在建工程年初数.MONETConstructioninprogressatbeginningofyear1.未完在建工程tioniBuildingworknotyetcompleted加:本年投入在建工程支出knotyetcAdd:Expendituresonconstructioninprogressthisyear[1](1)购入工程用料ditureConstructionmaterialspurchased[2](2)购入需要安装设备nmateriEquipmentpurchasedthatneedsinstallation[3](3)购入不需要安装设备rchasedtEquipmentpurchasedthatdoesnotneedinstallation(4)建筑工程支出purchExpendituresofbuildingwork2.未完安装工程uresoInstallationworknotyetcompleted(5)安装工程支出ionwoExpendituresofinstallationwork[1]电话工程ture(6)预付工程价款resofPrepaymenttocontractors[2](7)工程管理费nttoConstructionadministrativeexpenses[3]3.待转已完工ctionWorkcompletednotyettransferred本年支出合计:mpleteTOTALEXPENDITURETHISYEAR4.待安装设备XPENDEquipmenttobeinstalled减:本年已完工程转出数obeinstaLess:workcompletedandtransferredoutthisyear5.工程用料结存kcompBalanceofconstructionmaterials本年其他转出数ofconOtheramountstransferredoutthisyear6.预付工程价款eramoPrepaymenttocontractors7.待摊工程管理费ttocoDeferredconstructionadministrativeexpenses本年转出数合计dconstTOTALTRANSFERREDOUTTHISYEAR在建工程年末数RANSFERConstructioninprogressatendofyear合计trTOTAL附注Notes:本年已完工程合计Totalamountofconstructionworkcompletedthisyear________gecertifiBJNCLtd.BJNCBASFJCICNeopentylglycolLtd.27HeifeiRoad.JilinCity132021.PRCHINA外币资金情况表eiRoad会外工01表附表5inCitSTATEMENTOFACCOUNTSINFOREIGNCURRENCYFROMAJI-01Sup.5单位：元AJIFortheyearendedDEC.31,1996MONETARYUNIT:YUAN资产负债表期末数折合为NETARYUNIT人民币户表期末数外币兑换券户折合折合为NETAR外币户金额AMOUNTOFFOREIGNCURRENCYACCOUNTSonw记帐本位币金额AMOUNT折合为记帐本位币MOUNTOF为记帐本位币金额MOUNTOF外币名称NAMEOFFOREIGNCURRENCYENCY外币名称NAMEOFFOREIGNCURRENCYENCYAMOUNTINRECORDING金额OUAMOUNTOFFOREIGN外币金额（期末数）FOREIGNN折合为记帐本位币金额FOREIGNNGN外币金额（期末数）额FOREIGNN折合为记帐本位币金额FOREIGNNGN项目为记ITEMS行次EMCURRENCYATACCOUNTOFEXCHANGEBALANCEOFCONVERTEDBALANCEOFCONVERTEDENDOFPERIODRMBACCOUNTCERTIFICATEFOREIGNCURRENCYINTORECORDINGFOREIGNCURRENCYINTORECORDINGLINEPERBALANCESHEETINRECORDINGACCOUNTIN（ATENDOFPERIOD）GNCURRENCY（ATENDOFPERIOD）GNCURRENCYNO.CURRENCYRECORDINGCURRENCY有外币户的资金项目：CURRENCYGNItemsofassetswithforeigncurrencyaccounts：o1现金ofCashonhand2银行存款nhaCashinbank3有价证券nbaMarketablesecurities4应收票据ableNotesreceivable5应收帐款receAccountsreceivable6预付帐款tsrAdvancetosuppliers7其他应收款tosOtherreceivable89小计reSub-total10长期投资totaLongterminvestments11外币资金合计investTotalassetsinforeigncurrencies12有外币户的负债项目：assetsinItemsofliabilitieswithforeigncurrencyaccounts：o13短期借款liaShorttermloans14应付票据termNotespayable15应付帐款payaAccountspayable16应付工资tspAccruedpayroll17应付股利dpaDividendpayable18预收货款ndpAdvancesfromcustomers19其他应付款sfroOtherpayable2021小计paSub-total22长期借款totaLongtermliabilities23应付公司债rmliDebenturespayable24外币负债合计payabTotalliabilitiesinforeigncurrency25外币资产大于或小于外币负债的数额（小于数用?摵疟硎荆〆ieigncurrencyyaccounts：omExcessofassetsinforeigncurrencyoverliabilitiesinforeigncurrencyBJNCLtd.BJNCBASFJCICNeopentylglycolLtd.27HeifeiRoad.JilinCity132021.PRCHINA无形资产及其他资产表Road.Jilin会外工01表附表4inCitSTATEMENTOFINTANGIBLEASSETSANDOTHERASSETSFROMAJI-01Sup.4单位：元AJIFortheyearendedDEC.31,1996MONETARYUNIT:YUAN年初余额本年增加本年摊销本年减少年初余额项目余额ITEMS行次EMBALANCEATBEG.INCREASETHISYEARAMORTIZATIONDECREASEBALANCEATENDLINENO.OFYEARTHISYEARTHISYEAROFYEAR无形资产:ARARINTANGIBLEASSETS:场地使用权EASSLandoccupancyright工业产权及专有技术ncyrightProprietarytechnologyandpatents其他无形资产aryteOtherintangibleassets无形资产合计tangibTOTALINTANGIBLEASSETS其他资产:ALIOTHERASSETS:开办费SSEOrganizationexpenses筹建其间汇兑损失onexpenExchangelossduringstart-upperiod递延投资损失lossDeferredlossoninvestments其他递延支出lossOtherdeferredexpenses其他资产合计ferredTOTALOTHERASSETS无形资产及其他资产合计ERASSETSenTOTALINTANGIBLEASSETSANDOTHERASSETS&A第&P页&A第&P页&A第&P页&A第&P页&A第&P页&A第&P页&A第&P页