中英文财务报表.doc

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1、.新会计准则下的英文版的会计报表一、企业财务会计报表封面  FINANCIALREPORTCOVER报表所属期间之期末时间点  PeriodEnded所属月份  ReportingPeriod报出日期  SubmitDate记账本位币币种  LocalReportingCurrency审核人  Verifier填表人  Preparer二、资产负债表  BalanceSheet资产  Assets流动资产  CurrentAssets货币资金  CashandCashEquivalents  短期投资  Short-

2、termInvestment  一年内到期委托贷款  EntrustedLoanReceivableDuewithinOneYear  减：一年内到期委托贷款减值准备  Deduct:DepreciationReserveforEntrustedLoanReceivableDuewithinOneYear  减：短期投资跌价准备  Deduct:FallingPriceReserveforShort-termInvestment短期投资净额  NetValueofShort-termInvestment  应收票据 

3、 NotesReceivable  应收股利  DividendsReceivable  应收利息  InterestReceivable  应收账款  AccountsReceivable  减：应收账款坏账准备  Deduct:BadDebtReserveforAccountsReceivable  应收账款净额  NetValueofAccountsReceivable  其他应收款  OtherReceivable  减：其他应收款坏账准备  Deduct:BadDebtReserveforOtherRece

4、ivable  其他应收款净额  NetValueofOtherReceivable  预付账款  Prepayment   应收补贴款  SubsidyReceivable   存货  Inventory  减：存货跌价准备  Deduct:InventoryFallingPriceReserve  存货净额  NetValueofInventory  已完工尚未结算款  AmountDuefromCustomerforContractWork  待摊费用  DeferredExpense  一年内到期的长期债权投

5、资  Long-termInvestmentonBondsDuewithinOneYear  一年内到期的应收融资租赁款  FinancialLeaseReceivableDuewithinOneYear  其他流动资产  OtherCurrentAssets流动资产合计  TotalCurrentAssets长期投资  Long-termInvestment  长期股权投资  Long-termInvestmentonStocks  委托贷款  EntrustedLoan精选WORD文档交流！.  长期债权投资  

6、Long-termInvestmentonBonds 长期投资合计  TotalLong-termInvestment  减：长期股权投资减值准备  Deduct:DepreciationReserveforLong-termInvestmentonStocks  减：长期债权投资减值准备  Deduct:DepreciationReserveforLong-termInvestmentonBonds  减：委托贷款减值准备  Deduct:DepreciationReserveforEntrustedLoan  长

7、期投资净额  NetValueofLong-termInvestment  其中：合并价差  Include:Cost-BookValueDifferentials固定资产  FixedAssets  固定资产原值  OriginalValueofFixedAsset  减：累计折旧  Deduct:AccumulatedDepreciation  固定资产净值  NetValueofFixedAssets  减：固定资产减值准备  Deduct:DepreciationReserveforFixedAssets  

8、固定资产净额  NetValueofFixedAssets  工程物资  ProjectGoodsandMaterial在建工程  ConstructioninProgress减：在建工程减值准备  Deduct:DepreciationReserveforConstructioninProgress在建工程净额  NetValueofCons