财务报表三张主表中英对照学习资料

,,,资产负债表BalanceSheet,,,,

,,,,,,,,

Prepared：,,,Date:,,,,Unit:Yuan

项目Item,行次LineNo.,期末金额EndingAmount,年初金额BeginningAmount,项目Item,行次LineNo.,期末金额EndingAmount,年初金额BeginningAmount

"流动资产：CurrentAssets:

",1,——,——,流动负债：Currentliability,65,——,——

"货币资金BankandCash

",2,,,短期借款Short-termloans,66,,

△结算备付金Settlementprovisions,3,,,△向中央银行借款Borrowingsfromcentralbanks,67,,

△拆出资金Loanstootherbanks,4,,,△吸收存款及同业存放Deposits,68,,

交易性金融资产Tradingfinancialassets,5,,,△拆入资金Borrowingmoney,69,,

应收票据Notesreceivable,6,,,交易性金融负债Tradingfinancialliabilities,70,,

应收账款Accountreceivable,7,,,应付票据Notespayable,71,,

预付款项Prepayment,8,,,应付账款Accountspayable,72,,

△应收保费Premiumsreceivable,9,,,预收款项Advancereceivable,73,,

△应收分保账款Reinsurancereceivables,10,,,△卖出回购金融资产款Soldunderagreementstorepurchase,74,,

△应收分保合同准备金Reinsurancecontractreserve,11,,,△应付手续费及佣金Feesandcommissions,75,,

应收利息Interestreceivable,12,,,应付职工薪酬Employeebenefitspayable,76,,

应收股利Dividendreceivable,13,,,其中：应付工资Payrollpayable,77,,

其他应收款Otherreceivable,14,,,应付福利费Welfarepayable,78,,

△买入返售金融资产Resaleoffinancialassets,15,,,#其中：职工奖励及福利基金Including:employeebonusandwelfarefund,79,,

存货Inventory,16,,,应交税费Taxespayable,80,,

其中:原材料Including:rawmaterials,17,,,其中：应交税金Taxespayable,81,,

库存商品(产成品)Stockgoods(finishedgoods),18,,,应付利息Interestpayable,82,,

一年内到期的非流动资产Non-currentassetsduewithinoneyear,19,,,应付股利Dividendpayable,83,,

其他流动资产Othercurrentassets,20,,,其他应付款Otherpayable,84,,

流动资产合计Totalcurrentassets,21,,,△应付分保账款Reinsuranceaccountspayable,85,,

非流动资产：Non-currentassets:,22,,,△保险合同准备金Insurancecontractreserve,86,,

△发放贷款及垫款loansandadvances,23,,,△代理买卖证券款Actingtradingsecurities,87,,

可供出售金融资产Availableforsalefinancialassets,24,,,△代理承销证券款Actingunderwritingsecurities,88,,

持有至到期投资Heldtomaturityinvestments,25,,,一年内到期的非流动负债Non-currentliabilitiesduewithinoneyear,89,,

长期应收款Long-termreceivables,26,,,其他流动负债Othercurrentliability,90,,

长期股权投资Long-termequityinvestment,27,,,流动负债合计TotalCurrentliability,91,,

投资性房地产,28,,,非流动负债：Non-currentliabilities:,92,,

固定资产原价FixedassetsCost,29,,,长期借款Long-termloans,93,,

减：累计折旧Less:AccumulatedDepreciation,30,,,应付债券Bondspayable,94,,

固定资产净值Netbalance,31,,,长期应付款Long-termpayable,95,,

减：固定资产减值准备Less:Impairmentforfixedassets,32,,,专项应付款Grants&Subsidiesreceived,96,,

固定资产净额NBVoffixedassets,33,,,预计负债Provision,97,,

在建工程Constructioninprogress,34,,,递延所得税负债DeferredTax,98,,

工程物资Materialholdsforconstructionoffixedassets,35,,,其他非流动负债Othernon-currentliabilities,99,,

固定资产清理Fixedassetstobedisposedof,36,,,其中：特准储备基金Including:Specialreservefund,100,,

生产性生物资产Productionofbiologicalassets,37,,,非流动负债合计Totalnon-currentliabilities,101,,

油气资产Oilandgasproperties,38,,,负债合计Totalliability,102,,

无形资产Intangibleassets,39,,,所有者权益（或股东权益）：Owners’Equity,103,,

开发支出Developmentexpenditure,40,,,实收资本（或股本）Paidincapital,104,,

商誉Goodwill,41,,,国有资本State-ownedcapital,105,,

长期待摊费用Long-termdeferredexpense,42,,,其中：国有法人资本Including:State-ownedCorporateCapital,106,,

递延所得税资产Deferredtaxassets,43,,,集体资本Collectivecapital,107,,

其他非流动资产Othernon-currentassets,44,,,民营资本PrivateCapital,108,,

其中：特准储备物资Including:Specialreservematerials,45,,,其中：个人资本Including:personalcapital,109,,

非流动资产合计Totalnon-currentassets,46,,,外商资本ForeignCapital,110,,

,47,,,#减：已归还投资Less:Investmentreturned,111,,

,48,,,实收资本（或股本）净额NetPaid-incapital(orsharecapital),112,,

,49,,,资本公积CapitalReserves,113,,

,50,,,减：库存股Less:treasurystock,114,,

,51,,,专项储备Specialreserves,115,,

,52,,,盈余公积SurplusReserves,116,,

,53,,,其中：法定公积金Including:Statutoryreserve,117,,

,54,,,任意公积金Discretionaryfund,118,,

,55,,,#储备基金Reservefund,119,,

,56,,,#企业发展基金Ventureexpansionfund,120,,

,57,,,#利润归还投资Profitreturnofinvestment,121,,

,58,,,△一般风险准备Generalriskprovisions,122,,

,59,,,未分配利润Undistributedprofit,123,,

,60,,,外币报表折算差额Translationreserve,124,,

,61,,,归属于母公司所有者权益合计Totalo