會(huì)計(jì)實(shí)務(wù)：中英文對(duì)照資產(chǎn)負(fù)債表

中英文對(duì)照資產(chǎn)負(fù)債表一、企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面FINANCIALREPORTCOVER

報(bào)表所屬期間之期末時(shí)間點(diǎn)PeriodEnded

所屬月份ReportingPeriod

報(bào)出日期SubmitDate

記賬本位幣幣種LocalReportingCurrency

審核人Verifier

填表人Preparer

二、資產(chǎn)負(fù)債表BalanceSheet

資產(chǎn)Assets

流動(dòng)資產(chǎn)CurrentAssets

貨幣資金B(yǎng)ankandCash

短期投資CurrentInvestment

一年內(nèi)到期委托貸款Entrustedloanreceivableduewithinoneyear

減：一年內(nèi)到期委托貸款減值準(zhǔn)備Less:ImpairmentforEntrustedloanreceivableduewithinoneyear

減：短期投資跌價(jià)準(zhǔn)備Less:Impairmentforcurrentinvestment

短期投資凈額Netbalofcurrentinvestment

應(yīng)收票據(jù)Notesreceivable

應(yīng)收股利Dividendreceivable

應(yīng)收利息Interestreceivable

應(yīng)收賬款A(yù)ccountreceivable

減：應(yīng)收賬款壞賬準(zhǔn)備Less:BaddebtprovisionforAccountreceivable

應(yīng)收賬款凈額NetbalofAccountreceivable

其他應(yīng)收款Otherreceivable

減：其他應(yīng)收款壞賬準(zhǔn)備Less:BaddebtprovisionforOtherreceivable

其他應(yīng)收款凈額NetbalofOtherreceivable

預(yù)付賬款Prepayment

應(yīng)收補(bǔ)貼款Subsidyreceivable

存貨Inventory

減：存貨跌價(jià)準(zhǔn)備Less:ProvisionforInventory

存貨凈額NetbalofInventory

已完工尚未結(jié)算款A(yù)mountduefromcustomerforcontractwork

待攤費(fèi)用DeferredExpense

一年內(nèi)到期的長期債權(quán)投資Long-termdebtinvestmentduewithinoneyear

一年內(nèi)到期的應(yīng)收融資租賃款Financeleasereceivablesduewithinoneyear

其他流動(dòng)資產(chǎn)Othercurrentassets

流動(dòng)資產(chǎn)合計(jì)Totalcurrentassets

長期投資Long-terminvestment

長期股權(quán)投資Long-termequityinvestment

委托貸款Entrustedloanreceivable

長期債權(quán)投資Long-termdebtinvestment

長期投資合計(jì)Totalforlong-terminvestment

減：長期股權(quán)投資減值準(zhǔn)備Less:Impairmentforlong-termequityinvestment

減：長期債權(quán)投資減值準(zhǔn)備Less:Impairmentforlong-termdebtinvestment

減：委托貸款減值準(zhǔn)備Less:Provisionforentrustedloanreceivable

長期投資凈額Netbaloflong-terminvestment

其中：合并價(jià)差I(lǐng)nclude:Goodwill(Negativegoodwill)

固定資產(chǎn)Fixedassets

固定資產(chǎn)原值Cost

減：累計(jì)折舊Less:AccumulatedDepreciation

固定資產(chǎn)凈值Netbal

減：固定資產(chǎn)減值準(zhǔn)備Less:Impairmentforfixedassets

固定資產(chǎn)凈額NBVoffixedassets

工程物資Materialholdsforconstructionoffixedassets

在建工程Constructioninprogress

減：在建工程減值準(zhǔn)備Less:Impairmentforconstructioninprogress

在建工程凈額Netbalofconstructioninprogress

固定資產(chǎn)清理Fixedassetstobedisposedof

固定資產(chǎn)合計(jì)Totalfixedassets

無形資產(chǎn)及其他資產(chǎn)Otherassets&Intangibleassets

無形資產(chǎn)Intangibleassets

減：無形資產(chǎn)減值準(zhǔn)備Less:Impairmentforintangibleassets

無形資產(chǎn)凈額Netbalofintangibleassets

長期待攤費(fèi)用Long-termdeferredexpense

融資租賃——未擔(dān)保余值Financelease–Unguaranteedresidualvalues

融資租賃——應(yīng)收融資租賃款Financelease–Receivables

其他長期資產(chǎn)Othernon-currentassets

無形及其他長期資產(chǎn)合計(jì)Totalotherassets&intangibleassets

遞延稅項(xiàng)DeferredTax

遞延稅款借項(xiàng)DeferredTaxassets

資產(chǎn)總計(jì)Totalassets

負(fù)債及所有者(或股東)權(quán)益Liability&Equity

流動(dòng)負(fù)債Currentliability

短期借款Short-termloans

應(yīng)付票據(jù)Notespayable

應(yīng)付賬款A(yù)ccountspayable

已結(jié)算尚未完工款

預(yù)收賬款A(yù)dvancefromcustomers

應(yīng)付工資Payrollpayable

應(yīng)付福利費(fèi)Welfarepayable

應(yīng)付股利Dividendpayable

應(yīng)交稅金Taxespayable

其他應(yīng)交款Otherfeespayable

其他應(yīng)付款Otherpayable

預(yù)提費(fèi)用AccruedExpense

預(yù)計(jì)負(fù)債Provision

遞延收益DeferredRevenue

一年內(nèi)到期的長期負(fù)債Long-termliabilityduewithinoneyear

其他流動(dòng)負(fù)債Othercurrentliability

流動(dòng)負(fù)債合計(jì)Totalcurrentliability

長期負(fù)債Long-termliability

長期借款Long-termloans

應(yīng)付債券Bondspayable

長期應(yīng)付款Long-termpayable

專項(xiàng)應(yīng)付款Grants&Subsidiesreceived

其他長期負(fù)債Otherlong-termliability

長期負(fù)債合計(jì)Totallong-termliability

遞延稅項(xiàng)DeferredTax

遞延稅款貸項(xiàng)DeferredTaxliabilities

負(fù)債合計(jì)Totalliability

少數(shù)股東權(quán)益Minorityinterests

所有者權(quán)益(或股東權(quán)益)Owners’Equity

實(shí)收資本(或股本)Paidincapital

減;已歸還投資Less:Capitalredemption

實(shí)收資本(或股本)凈額NetbalofPaidincapital

資本公積CapitalReserves

盈余公積SurplusReserves

其中：法定公益金Include:Statutoryreserves

未確認(rèn)投資損失Unrealisedinvestmentlosses

未分配