资产负债表模板一中英对照

1、Bala nee Sheet日期Date:资产负债表资产Assets行次Line No.年初数Opening Amounting期末数Closing Amounting负债及所有者权益Liabilities & Owner' sEquity行次Line No.年初数Opening Amounting期末数Closing Amounting流动资产：Current assets:1流动负债Current liabilities:36货币资金Cash2短期借款Short-term loans37短期投资Short-term investment3应付票据Notes payable3

2、8应收票据Notes receivable4应付账款Accounts payable39应收账款Account receivable5预收账款Advances from customers40减：坏账准备Less: Bad debt reserves6其他应收款Other creditors41应收账款净额Net Account receivable7应付工资Wages payable42预付账款Accounts prepaid8应付福利费Welfare payable43其他应收款Other receivables9未交税金Tax unpaid44存货Inventories10未付利润Unp

3、aid profits45其中：原材料Including: raw material11其他未交款Other unpaid46产成品Finished goods12预提费用Provision for expenses47发岀商品Goods sold13待扣税金Tax to be deducted48待摊费用Prepaid and deferred expenses14一年内到期的长期负债Long term liabilities due within one year49编制单位Prepared by:单位 Unit:元 RMB Yuan待处理流动资产净损失Unsettled G/L on c

4、urrent assets15其他流动负债Other current liabilities50一年内到期的长期债券投资Long-term debenture investment falling due in a year16流动负债合计Total current liabilities51其他流动资产Other current assets17长期负债：Long-term liabilities:52流动资产合计Total current assets18长期借款Long-term loans payable53长期投资：Long-term investment:19应付债券Bonds p

5、ayable54长期投资Long-term investment20长期应付款Long-term accounts payable55固定资产：Fixed assets:21其他长期负债Other long-term liabilities56固定资产原价Fixed assets-cost22其中：住房周转金Including: revolving fund of house57减：累计折旧Less: Accumulated Depreciation23长期负债合计Total long-term liabilities58固定资产净值Fixed assets-net value24负债合计To

6、tal liabilities59固定资产清理Disposal of fixed assets25所有者权益：Owner's equity:60在建工程Construction in Progress26实收资本Paid-in capital61待处理固定资产净损失Unsettled G/L on fixed assets27资本公积Capital reserves62固定资产合计Total fixed assets28盈余公积Surplus reserves63无形及递延资产：Intangible assets & Deferred assets29其中：公益金Includi

7、ng: public welfare fund64无形资产(土地使用权)Intangible assets (Land-use right)30未分配利润Retained profits65递延资产31所有者权益合计66Deferred assetsTotal owner's equity无形及递延资产合计Total intangible assets & deferred assets3267其他资产：Other assets:3368其他长期资产Other long-term assets3469资产总计Total Assets35负债及所有者权益合计Total Liabilities & Owner' s Equity70补充资料：1、已贴现的商业承兑汇票一一元；2、融资租入固定资产原价一一元。Supplementary information: 1. Discounted commercial acceptance bill RMB ¥Yuan;2. Fixed assets-cost on financial lease RMB ¥Yuan.单位负责人 Pe