资产负债表中英文对照样表.doc

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资产负债表~中英文对照~样表 Balance Sheet 编制单位：年月日单位：元 Prepared by: Month: Date: year: Monetary unit: 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 Assets Line No ． Beg. balance End. balance ( 或股东权益 ) Line No. Beg. balance End. balance Liabilities & Owners' (Stockholders') equity 流动资产：流动负债： Current assets ： Current liabilities 货币资金 1 短期借款 68 Monetary funds Short-term loans 短期投资 2 应付票据 69 Short-term investments Notes payable 应收票据 3 应付账款 70 Notes receivable Accounts payable 应收股利 4 预收账款 71 Dividend receivable Advances from customers 应收利息 5 应付工资 72 Interest receivable Accrued payroll 应收账款 6 应付福利费 73 Accounts receivable Welfare expenses payable 其他应收款 7 应付股利 74 Other receivables Dividend payable 预付账款 8 应交税金 75 Advances to suppliers Taxes payable 应收补贴款 9 其他应交款 80 Subsidies receivable Other payables 存货 10 其他应付款 81 Inventories Other amounts payable 待摊费用 11 预提费用 82 Prepaid expenses Accrued expenses 一年内到期的长期债权投资 21 预计负债 83 Long-term debt investment due with in a year Estimated liabilities 其他流动资产 24 一年内到期的长期负债 86 Other current assets Long-term liabilities due within a year 流动资产合计 31 其他流动负债 90 Sub-total of current assets Other current liabilities 长期投资： Long-term investments ：长期股权投资 32 流动负债合计 100 Long-term equity investment Sub-total of current liabilities 长期债权投资 34 长期负债： Long-term debt investment Long-term liabilities 长期投资合计 38 长期借款 101 Sub-total of long-term investments Long-term borrowings 固定资产：应付债券 102 Fixed assets ： Bonds payable 固定资产原价 39 长期应付款 103 Fixed assets-cost Long-term payables 减：累计折旧 40 专项应付款 106 Less ： Accumulated depreciation Special payables 固定资产净值 41 其他长期负债 108 Fixed assets-NBV Other long-term liabilities 减：固定资产减值准备 42 长期负债合计 110 Less ： Provision for impairment Of fixed assets Sub-total of long-term liabilities 固定资产净额 43 递延税项： Fixed assets-net Deferred taxes 工程物资 44 递延税款贷项 111 Construction materials Deferred tax credit 在建工程 45 负债合计 114 Construction in progress Total liabilities 固定资产清理 46 Disposal of fixed assets 固定资产合计 50 所有者权益 ( 或股东权益 ) Sub-total of fixed assets Owners'(Stockholders')equity 无形资产及其他资产：实收资本 ( 或股本 ) 115 Intangible and other assets ： Paid-in capital(or stock) 无形资产 51 减：已归还投资 116 Intangible assets Less ： Investment returned 长期待摊资产 52 实收资本 ( 或股本 ) 净额 117 Long-term prepayments Paid-in capital(or stock)-net 其他长期资产 53 资本公积 118 Other long-term assets Capital surplus 无形资产及其他资产合计 60 盈余公积 119 Sub-total of intangible and other assets Surplus reserve 其中：法定公益金 120 Including ： Statutory public welfare fund 递延税项未分配利润 121 Deferred taxes ： Undistributed profit 递延税款借项 61 所有者权益 ( 或股东权益 ) 合计 122 Deferred tax debit Total owners'(stockholders')equity 资产总计 67 负债和所有者权益 ( 或股东权益 ) 合计 135 Total assets Total liabilities & owners' (stockholders') equity

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