资产负债表 中英文对照 样表

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1、资产负债表~中英文对照~样表BalanceSheet编制单位：年月日单位：元Preparedby:Month:Date:year:Monetaryunit:资产行次年初数期末数负债和所有者权益行次年初数期末数AssetsLineNo．Beg.balanceEnd.balance(或股东权益)LineNo.Beg.balanceEnd.balanceLiabilities&Owners'(Stockholders')equity流动资产：流动负债：Currentassets：Currentliabilities货币资金1短期借款68M

2、onetaryfundsShort-termloans短期投资2应付票据69Short-terminvestmentsNotespayable应收票据3应付账款70NotesreceivableAccountspayable应收股利4预收账款71DividendreceivableAdvancesfromcustomers应收利息5应付工资72InterestreceivableAccruedpayroll应收账款6应付福利费735资产负债表~中英文对照~样表AccountsreceivableWelfareexpensespaya

3、ble其他应收款7应付股利74OtherreceivablesDividendpayable预付账款8应交税金75AdvancestosuppliersTaxespayable应收补贴款9其他应交款80SubsidiesreceivableOtherpayables存货10其他应付款81InventoriesOtheramountspayable待摊费用11预提费用82PrepaidexpensesAccruedexpenses一年内到期的长期债权投资21预计负债83Long-termdebtinvestmentduewithina

4、yearEstimatedliabilities其他流动资产24一年内到期的长期负债86OthercurrentassetsLong-termliabilitiesduewithinayear流动资产合计31其他流动负债90Sub-totalofcurrentassetsOthercurrentliabilities长期投资：Long-term5资产负债表~中英文对照~样表investments：长期股权投资32流动负债合计100Long-termequityinvestmentSub-totalofcurrentliabiliti

5、es长期债权投资34长期负债：Long-termdebtinvestmentLong-termliabilities长期投资合计38长期借款101Sub-totaloflong-terminvestmentsLong-termborrowings固定资产：应付债券102Fixedassets：Bondspayable固定资产原价39长期应付款103Fixedassets-costLong-termpayables减：累计折旧40专项应付款106Less：AccumulateddepreciationSpecialpayables固定

6、资产净值41其他长期负债108Fixedassets-NBVOtherlong-termliabilities减：固定资产减值准备42长期负债合计110Less：ProvisionforimpairmentOffixedassetsSub-totaloflong-termliabilities5资产负债表~中英文对照~样表固定资产净额43递延税项：Fixedassets-netDeferredtaxes工程物资44递延税款贷项111ConstructionmaterialsDeferredtaxcredit在建工程45负债合计114

7、ConstructioninprogressTotalliabilities固定资产清理46Disposaloffixedassets固定资产合计50所有者权益(或股东权益)Sub-totaloffixedassetsOwners'(Stockholders')equity无形资产及其他资产：实收资本(或股本)115Intangibleandotherassets：Paid-incapital(orstock)无形资产51减：已归还投资116IntangibleassetsLess：Investmentreturned长期待摊资产5

8、2实收资本(或股本)净额117Long-termprepaymentsPaid-incapital(orstock)-net其他长期资产53资本公积118Otherlong-termassetsCapitalsurplus5资产负债表