新会计准则下的英文版的会计报表.doc

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1、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  BankandCash  短期投资  CurrentInvestment  一年内到期委托贷款  Entrustedloanrecei

2、vableduewithinoneyear  减：一年内到期委托贷款减值准备  Less:ImpairmentforEntrustedloanreceivableduewithinoneyear  减：短期投资跌价准备  Less:Impairmentforcurrentinvestment  短期投资净额  Netbalofcurrentinvestment  应收票据  Notesreceivable  应收股利  Dividendreceivable  应收利息  Interestreceivable  应收账款  Accountreceiva

3、ble  减：应收账款坏账准备  Less:BaddebtprovisionforAccountreceivable  应收账款净额  NetbalofAccountreceivable  其他应收款  Otherreceivable  减：其他应收款坏账准备  Less:BaddebtprovisionforOtherreceivable  其他应收款净额  NetbalofOtherreceivable  预付账款  Prepayment应收补贴款  Subsidyreceivable存货  Inventory  减：存货跌价准备  Less:P

4、rovisionforInventory  存货净额  NetbalofInventory  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资  Long-termdebtinvestmentduewithinoneyear  一年内到期的应收融资租赁款  Financeleasereceivablesduewithinoneyear  其他流动资产  Othercurrentassets流动资产合计  Totalcurrentass

5、ets长期投资  Long-terminvestment  长期股权投资  Long-termequityinvestment  委托贷款  Entrustedloanreceivable  长期债权投资  Long-termdebtinvestment长期投资合计  Totalforlong-terminvestment减：长期股权投资减值准备  Less:Impairmentforlong-termequityinvestment减：长期债权投资减值准备  Less:Impairmentforlong-termdebtinvestment减：委托

6、贷款减值准备  Less:Provisionforentrustedloanreceivable长期投资净额  Netbaloflong-terminvestment其中：合并价差  Include:Goodwill(Negativegoodwill)固定资产  Fixedassets  固定资产原值  Cost  减：累计折旧  Less:AccumulatedDepreciation  固定资产净值  Netbal  减：固定资产减值准备  Less:Impairmentforfixedassets  固定资产净额  NBVoffixedasse

7、ts  工程物资  Materialholdsforconstructionoffixedassets  在建工程  Constructioninprogress  减：在建工程减值准备  Less:Impairmentforconstructioninprogress  在建工程净额  Netbalofconstructioninprogress  固定资产清理  Fixedassetstobedisposedof固定资产合计  Totalfixedassets无形资产及其他资产  Otherassets&Intangibleassets  无形资

8、产  Intangibleassets  减：无形资产减值准备  Less:Impairmentforint