资产负债表中英文对照版

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一、企业财务会计报表封面 FINANCIAL REPORT COVER　　报表所属期间之期末时间点 Period Ended　　所属月份 Reporting Period　　报出日期 Submit Date　　记账本位币币种 Local Reporting Currency　　审核人 Verifier　　填表人 Preparer　　二、资产负债表 Balance Sheet　　资产 Assets　　流动资产 Current Assets　　货币资金 Bank and Cash　　短期投资 Current Investment　　一年内到期委托贷款 Entrusted loan receivable due within one year　　减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year　　减：短期投资跌价准备 Less: Impairment for current investment　　短期投资净额 Net bal of current investment　　应收票据 Notes receivable　　应收股利 Dividend receivable　　应收利息 Interest receivable　　应收账款 Account receivable　　减：应收账款坏账准备 Less: Bad debt provision for Account receivable　　应收账款净额 Net bal of Account receivable　　其他应收款 Other receivable　　减：其他应收款坏账准备 Less: Bad debt provision for Other receivable　　其他应收款净额 Net bal of Other receivable　　预付账款 Prepayment　　应收补贴款 Subsidy receivable　　存货 Inventory　　减：存货跌价准备 Less: Provision for Inventory　　存货净额 Net bal of Inventory　　已完工尚未结算款 Amount due from customer for contract work　　待摊费用 Deferred Expense　　一年内到期的长期债权投资 Long-term debt investment due within one year　　一年内到期的应收融资租赁款 Finance lease receivables due within one year　　其他流动资产 Other current assets　　流动资产合计 Total current assets　　长期投资 Long-term investment　　长期股权投资 Long-term equity investment　　委托贷款 Entrusted loan receivable　　长期债权投资 Long-term debt investment　　长期投资合计 Total for long-term investment　　减：长期股权投资减值准备 Less: Impairment for long-term equity investment　　减：长期债权投资减值准备 Less: Impairment for long-term debt investment　　减：委托贷款减值准备 Less: Provision for entrusted loan receivable　　长期投资净额 Net bal of long-term investment　　其中：合并价差 Include: Goodwill (Negative goodwill)　　固定资产 Fixed assets　　固定资产原值 Cost　　减：累计折旧 Less: Accumulated Depreciation　　固定资产净值 Net bal　　减：固定资产减值准备 Less: Impairment for fixed assets　　固定资产净额 NBV of fixed assets　　工程物资 Material holds for construction of fixed assets　　在建工程 Construction in progress　　减：在建工程减值准备 Less: Impairment for construction in progress　　在建工程净额 Net bal of construction in progress　　固定资产清理 Fixed assets to be disposed of　　固定资产合计 Total fixed assets　　无形资产及其他资产 Other assets & Intangible assets　　无形资产 Intangible assets　　减：无形资产减值准备 Less: Impairment for intangible assets　　无形资产净额 Net bal of intangible assets　　长期待摊费用 Long-term deferred expense　　融资租赁——未担保余值 Finance lease – Unguaranteed residual values　　融资租赁——应收融资租赁款 Finance lease – Receivables　　其他长期资产 Other non-current assets　　无形及其他长期资产合计 Total other assets & intangible assets　　递延税项 Deferred Tax　　递延税款借项 Deferred Tax assets　　资产总计 Total assets　　负债及所有者(或股东)权益 Liability & Equity　　流动负债 Current liability　　短期借款 Short-term loans　　应付票据 Notes payable　　应付账款 Accounts payable　　已结算尚未完工款　　预收账款 Advance from customers　　应付工资 Payroll payable　　应付福利费 Welfare payable　　应付股利 Dividend payable　　应交税金 Taxes payable　　其他应交款 Other fees payable　　其他应付款 Other payable　　预提费用 Accrued Expense　　预计负债 Provision　　递延收益 Deferred Revenue　　一年内到期的长期负债 Long-term liability due within one year　　其他流动负债 Other current liability　　流动负债合计 Total current liability　　长期负债 Long-term liability　　长期借款 Long-term loans　　应付债券 Bonds payable　　长期应付款 Long-term payable　　专项应付款 Grants & Subsidies received　　其他长期负债 Other long-term liability　　长期负债合计 Total long-term liability　　递延税项 Deferred Tax　　递延税款贷项 Deferred Tax liabilities　　负债合计 Total liability　　少数股东权益 Minority interests　　所有者权益(或股东权益) Owners’ Equity　　实收资本(或股本) Paid in capital　　减;已归还投资 Less: Capital redemption　　实收资本(或股本)净额 Net bal of Paid in capital　　资本公积 Capital Reserves　　盈余公积 Surplus Reserves　　其中：法定公益金 Include: Statutory reserves　　未确认投资损失 Unrealised investment losses　　未分配利润 Retained profits after appropriation　　其中：本年利润 Include: Profits for the year　　外币报表折算差额 Translation reserve　　所有者(或股东)权益合计 Total Equity　　负债及所有者(或股东)权益合计 Total Liability & Equity

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