资产负债表中英文对照版.doc

资产负债表中英文对照版
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Entrustedloanreceivableduewithinoneyear
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Accountreceivable
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:ProvisionforInventory
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Totalcurrentassets
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NBVoffixedassets
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
无形资产Intangibleassets
减：无形资产减值准备Less:Impairmentforintangibleassets