資產(chǎn)負(fù)債表 中英文對(duì)照 樣表

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1、 資產(chǎn)負(fù)債表~中英文對(duì)照~樣表 Balance Sheet 編制單位： 年 月 日 單位：元 Prepared by: Month: Date: year: Monetary unit: 資 產(chǎn) 行次 年初數(shù) 期末數(shù) 負(fù)債和所有者權(quán)益 行次 年初數(shù) 期末數(shù) Assets Line No ． Beg. balance End. balance ( 或股東權(quán)益 ) Line No. Beg. balance End. balance Liabilities & Owners

2、 (Stockholders) equity 流動(dòng)資產(chǎn)： 流動(dòng)負(fù)債： Current assets ： Current liabilities 貨幣資金 1 短期借款 68 Monetary funds Short-term loans 短期投資 2 應(yīng)付票據(jù) 69 Short-term investments Notes payable 應(yīng)收票據(jù) 3 應(yīng)付賬款 70 Notes receivable Ac

3、counts payable 應(yīng)收股利 4 預(yù)收賬款 71 Dividend receivable Advances from customers 應(yīng)收利息 5 應(yīng)付工資 72 Interest receivable Accrued payroll 應(yīng)收賬款 6 應(yīng)付福利費(fèi) 73 Accounts receivable Welfare expenses payable 其他應(yīng)收款 7 應(yīng)付股利 74 Other receivables

4、Dividend payable 預(yù)付賬款 8 應(yīng)交稅金 75 Advances to suppliers Taxes payable 應(yīng)收補(bǔ)貼款 9 其他應(yīng)交款 80 Subsidies receivable Other payables 存貨 10 其他應(yīng)付款 81 Inventories Other amounts payable 待攤費(fèi)用 11 預(yù)提費(fèi)用 82 Prepaid expenses Accrued expenses

5、 一年內(nèi)到期的長(zhǎng)期債權(quán)投資 21 預(yù)計(jì)負(fù)債 83 Long-term debt investment due with in a year Estimated liabilities 其他流動(dòng)資產(chǎn) 24 一年內(nèi)到期的長(zhǎng)期負(fù)債 86 Other current assets Long-term liabilities due within a year 流動(dòng)資產(chǎn)合計(jì) 31 其他流動(dòng)負(fù)債 90 Sub-total of current assets Other current li

6、abilities 長(zhǎng)期投資： Long-term investments ： 長(zhǎng)期股權(quán)投資 32 流動(dòng)負(fù)債合計(jì) 100 Long-term equity investment Sub-total of current liabilities 長(zhǎng)期債權(quán)投資 34 長(zhǎng)期負(fù)債： Long-term debt investment Long-term liabilities 長(zhǎng)期投資合計(jì) 38 長(zhǎng)期借款 101 Sub-total of long-t

7、erm investments Long-term borrowings 固定資產(chǎn)： 應(yīng)付債券 102 Fixed assets ： Bonds payable 固定資產(chǎn)原價(jià) 39 長(zhǎng)期應(yīng)付款 103 Fixed assets-cost Long-term payables 減：累計(jì)折舊 40 專項(xiàng)應(yīng)付款 106 Less ： Accumulated depreciation Special payables 固定資產(chǎn)凈值 41 其他長(zhǎng)期負(fù)債 10

8、8 Fixed assets-NBV Other long-term liabilities 減：固定資產(chǎn)減值準(zhǔn)備 42 長(zhǎng)期負(fù)債合計(jì) 110 Less ： Provision for impairment Of fixed assets Sub-total of long-term liabilities 固定資產(chǎn)凈額 43 遞延稅項(xiàng)： Fixed assets-net Deferred taxes 工程物資 44 遞延稅款貸項(xiàng) 111 Construction

9、 materials Deferred tax credit 在建工程 45 負(fù)債合計(jì) 114 Construction in progress Total liabilities 固定資產(chǎn)清理 46 Disposal of fixed assets 固定資產(chǎn)合計(jì) 50 所有者權(quán)益 ( 或股東權(quán)益 ) Sub-total of fixed assets Owners(Stockholders)equity 無形資產(chǎn)及其他資產(chǎn)： 實(shí)收資本 ( 或股本 )

10、 115 Intangible and other assets ： Paid-in capital(or stock) 無形資產(chǎn) 51 減：已歸還投資 116 Intangible assets Less ： Investment returned 長(zhǎng)期待攤資產(chǎn) 52 實(shí)收資本 ( 或股本 ) 凈額 117 Long-term prepayments Paid-in capital(or stock)-net 其他長(zhǎng)期資產(chǎn) 53 資本公積 118 Other l

11、ong-term assets Capital surplus 無形資產(chǎn)及其他資產(chǎn)合計(jì) 60 盈余公積 119 Sub-total of intangible and other assets Surplus reserve 其中：法定公益金 120 Including ： Statutory public welfare fund 遞延稅項(xiàng) 未分配利潤(rùn) 121 Deferred taxes ： Undistributed profit 遞延稅款借項(xiàng) 61 所有者權(quán)益 ( 或股東權(quán)益 ) 合計(jì) 122 Deferred tax debit Total owners(stockholders)equity 資產(chǎn)總計(jì) 67 負(fù)債和所有者權(quán)益 ( 或股東權(quán)益 ) 合計(jì) 135 Total assets Total liabilities & owners (stockholders) equity 5 資產(chǎn)負(fù)債表~中英文對(duì)照~樣表