财务报表大全(中英文对照版)

资产负债表,,,,,,,

,,,,,,会外工０1表,

BALANCESHEET,,,,,,FROMAJI-01,

,,,,,,单位：元,

"PrintedbyFortheyear(or,quarter,month)endedJULY31,1998",,,,,,MONETARYUNIT:YUAN,

资产ASSETS,行次,年初数资,期末数资,负债及所有者权益LIABLITIESANDOWNER'EQUITY,行次及所,年初数所有者,期末数所有者

,LINENO,ATBEGOFYEAR,ATENDOFYEAR,,LINENO,ATBEGOFYEAR,ATENDOFYEAR

流动资产CURRENTASSETSEQUI,,,,流动负债:CURRENTLIABILITIES,,,

现金CashonhandIT,1,,,短期借款ShorttermloansS,42,,

银行存款Cashinbankloan,2,,,应付票据NotespayableansS,43,,

有价债券Marketablesecurities,4,,,应付帐款Accountspayableties,44,,

应收票据Notesreceivableetie,5,,,应付工资Accruedpayrolletie,45,,

应收帐款Accountsreceivablees,6,,,应交税金Taxespayablevabl,46,,

减：坏帐准备Less:ProvisionforbaddebtsF,7,,,应付股利Dividendspayablebad,47,,

预付帐款Advancetosuppliersdde,8,,,预收货款Advancesfromcustomersbts,48,,

其他应收款Otherreceivablesustom,10,,,其他应付款Otherpayablesesust,50,,

待摊费用DeferredandprepaidexpensesFor,11,,,预提费用Accruedexpensesaid,51,,

存货Inventoriesns,12,,,职工奖励及福利基金Staffandworker'bonusandwelfarefundheyear(o,52,,

"减：存货变现损失准备Less:Provisionforlossonrealizationofinventoriesquarter,mo",13,,,一年内到期的长期负债Long-termliabilitiesduewithinoneyearinventorie,53,,

一年内到期的长期投资Long-terminvestmentsmaturingwithinoneyeartoriesquar,15,,,其他流动负债Othercurrentliabilitiesgwith,54,,

其他流动资产Othercurrentassetslities,16,,,,,,

流动资产合计Totalcurrentassetsgwith,17,,,流动负债合计Totalcurrentliabilitiesgwith,55,,

长期投资:LONGTERMINVESTMENTSliti,,,,长期负债:LONG-TERMLIABILITIESliti,,,

长期投资Long-terminvestmentsiesg,18,,,长期借款Long-termloansment,56,,

一年以上的应收帐款Receivablesclooectableafteronryearneyearto,20,,,应付公司债Debenturespayableeaft,57,,

固定资产:FIXEDASSETS:pay,,,,应付公司溢价(折价)Premium(discount)ondebenturespayableeartorie,58,,

固定资产原价Fixedassets-cost)ond,21,,,一年以上的应付款项Payabledueafteroneyearenturesp,59,,

减:累计折旧Less:Accumulateddepreciationespa,22,,,长期负债合计Totallongtermliabilitiesbleear,60,,

固定资产净值Fixedassets-netvalueermli,23,,,,,,

固定资产清理Disposaloffixedassetsmliab,27,,,,,,

在建工程:CONSTRUCTIONINPROGRESSsml,,,,其他负债:OTHERLIABILITIESROGR,,,

在建工程Constructioninprogressliab,28,,,筹建期间汇兑收益Exchangegainduringstart-upperiodsbleeart,61,,

无形资产:INTANGIBLEASSETS:ing,,,,递延投资收益Deferredgainoninvestmentsperiod,62,,

场地使用权Landoccupancyrightvestm,29,,,递延税款贷项Deferredtaxescreditstment,63,,

工业产权及专有技术Proprietarytechnologyandpatentsriodsblee,30,,,其他递延贷项Otherdeferredcreditdpate,64,,

其他无形资产Otherintangibleassetsdpate,31,,,待转销汇兑收益Unamortizedexchangegainatentsr,65,,

无形资产合计Totalintangibleassetsriodsb,32,,,其他负债合计Totalotherliabilitiesasset,66,,

其他资产:OTHERASSETSerl,,,,负债合计Totalliabilitiessset,67,,

开办费Organizationexpensesies,33,,,所有者权益:OWNERS'EQUITYation,,,

筹建期间汇兑损失Exchangelossduringstart-upperioddsbleear,34,,,资本总额Registeredcapital(货币名称及金额Currencyandamount)oddsbleeart,,,

递延税款借项Deferredtaxsdebitanda,35,,,"实收资本Paidincapital(非人民币资本期末金额amountofforeigncurrencyatendofperiod,month)endedD",68,,

递延投资损失Deferredlossoninvestmentsncurr,36,,,其中:资损,,,

其他递延支出Otherdeferredexpensesmentsn,37,,,中方投资Chineseinvestment(非人民币资本期末金额amountofforeigncurrencyatendofperiodnth)endedDEC,69,,

待转销汇兑损失Unamortizedexchangelossforeig,38,,,外方投资Foreigninvestment(非人民币资本期末金额amountofforeigncurrencyatendofperiodnth)endedDEC,70,,

,,,,减:已归还投资Less:Investmentreturnedeignc,71,,

,,,,资本公积Capitalsurplusnede,72,,

,,,,储备基金Reservefundusne,74,,

,,,,企业发展基金Enterpriseexpansionfundigncu,75,,

,,,,利润归还投资Profitcapitalisedonreturnofinvestmentndof,76,,

,,,,本年利润Currentyearprofitrno,77,,

,,,,未分配利润Undistributedprofitstrno,78,,

其他资产合计Totalotherassetstedpr,,,,所有者权益合计Totalowners'equityrnofi,80,,

资产合计TOTALASSETSTot,,,,负债及所有者权益总计TOTALLIABILITIESANDOWNERS'EQUITYnvestmentn,81,,

附注：Notes：1.受托加工材料Customer'materialstobeprocessed____;2.受托代销商品Consignm