資產(chǎn)負(fù)債表~中英文對(duì)照~樣表

1、資產(chǎn)負(fù)債表中英文對(duì)照樣表Bala nee Sheet編制單位：年 月曰單位：元Prepared by:Mon th: 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)AssetsLi neNo .Beg.bala nc eEnd.bala nce或股東權(quán)益Lin eNo.Beg.bala nc eEnd.bala nceLiabilities & Own ers(Stockholders) equity流動(dòng)資產(chǎn)：流動(dòng)負(fù)債：Curre nt assets :Current liabilities貨幣資金1短期借款68Mon etaryfun

2、dsShort-term loa ns短期投資2應(yīng)付票據(jù)69Short-term in vestme ntsNotes payable應(yīng)收票據(jù)3應(yīng)付賬款70Notes receivableAcco unts payable應(yīng)收股利4預(yù)收賬款71Divide nd receivableAdva nces from customers應(yīng)收利息5應(yīng)付工資72In terest receivable應(yīng)收賬款A(yù)cco unts receivable6其他應(yīng)收款7Otherreceivables預(yù)付賬款A(yù)dva nces tosuppliers8應(yīng)收補(bǔ)貼款9Subsidies receivable存貨10

3、Inven tories待攤費(fèi)用Prepaidexpenses11一年內(nèi)到期的長(zhǎng)期債權(quán)投資21Lon g-term debt in vestme nt due with in a year其他流動(dòng)資產(chǎn)Other curre nt24Accrued payroll應(yīng)付福利費(fèi)73Welfare expe nses payable應(yīng)付股利74Divide nd payable應(yīng)交稅金Taxes payable75其他應(yīng)交款80Other payables其他應(yīng)付款81Other amounts payable預(yù)提費(fèi)用Accrued expe nses82預(yù)計(jì)負(fù)債83Estimated liabili

4、ties一年內(nèi)到期的長(zhǎng)期負(fù)債Long-term liabilitiesduewith in a year86assets流動(dòng)資產(chǎn)合計(jì)31其他流動(dòng)負(fù)債90Sub-total of curre nt assetsOther current liabilities長(zhǎng)期投資：Lon g-term in vestme nts長(zhǎng)期股權(quán)投資32流動(dòng)負(fù)債合計(jì)100Lon g-term equity in vestme ntSub-total of curre nt liabilities長(zhǎng)期債權(quán)投資34長(zhǎng)期負(fù)債：Lon g-term debt in vestme ntLon g-term liabilitie

5、s長(zhǎng)期投資合計(jì)38長(zhǎng)期借款101Sub-total ofIon g-term in vestme ntsLon g-term borrow ings固定資產(chǎn)：應(yīng)付債券102Fixed assets :Bonds payable固定資產(chǎn)原價(jià)39長(zhǎng)期應(yīng)付款103Fixed assets-costLon g-term payables減：累計(jì)折舊40專項(xiàng)應(yīng)付款106Less :Special payablesAccumulateddepreciati on固定資產(chǎn)凈值41其他長(zhǎng)期負(fù)債108Fixed assets-NBVOther Ion g-term liabilities減：固定資產(chǎn)減值準(zhǔn)備42

6、長(zhǎng)期負(fù)債合計(jì)110Less :Provisio n for impairme nt Of fixed assetsSub-total of Ion g-termliabilities固定資產(chǎn)凈額43遞延稅項(xiàng)：Fixed assets-netDeferred taxes工程物資44遞延稅款貸項(xiàng)111Con struct ion materialsDeferred tax credit在建工程45負(fù)債合計(jì)114Con struct ion in progressTotal liabilities固定資產(chǎn)清理46Disposal of fixed assets固定資產(chǎn)合計(jì)50所有者權(quán)益或股東權(quán)益Su

7、b-total of fixed assetsOwn ers(Stockholders)equity無(wú)形資產(chǎn)及其實(shí)收資本或股本115他資產(chǎn)：Intan gible and other assets :Paid-i ncapital(or stock)無(wú)形資產(chǎn)51減：已歸還投資116Intan gible assetsLess : Investmentreturned長(zhǎng)期待攤資產(chǎn)52實(shí)收資本或股本凈額117Lon g-term prepayme ntsPaid-i n capital(orstock)-net其他長(zhǎng)期資產(chǎn)53資本公積118OtherIon g-termassetsCapital surplus無(wú)形資產(chǎn)及其他資產(chǎn)合計(jì)60盈余公積119Sub-total of intan gible and other assetsSurplus reserve其中：法定公益金120In cludi ng: Statutorypublic welfare fund遞延稅項(xiàng)未分配利潤(rùn)121Deferred taxes :Un distributed profit遞延稅款借項(xiàng)61所有者權(quán)益或股東權(quán) 益合計(jì)122Deferred tax