会计实务：中英文对照资产负债表

中英文对照资产负债表一、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

无形资产净额Netbalofintangibleassets

长期待摊费用Long-termdeferredexpense

融资租赁——未担保余值Financelease–Unguaranteedresidualvalues

融资租赁——应收融资租赁款Financelease–Receivables

其他长期资产Othernon-currentassets

无形及其他长期资产合计Totalotherassets&intangibleassets

递延税项DeferredTax

递延税款借项DeferredTaxassets

资产总计Totalassets

负债及所有者(或股东)权益Liability&Equity

流动负债Currentliability

短期借款Short-termloans

应付票据Notespayable

应付账款Accountspayable

已结算尚未完工款

预收账款Advancefromcustomers

应付工资Payrollpayable

应付福利费Welfarepayable

应付股利Dividendpayable

应交税金Taxespayable

其他应交款Otherfeespayable

其他应付款Otherpayable

预提费用AccruedExpense

预计负债Provision

递延收益DeferredRevenue

一年内到期的长期负债Long-termliabilityduewithinoneyear

其他流动负债Othercurrentliability

流动负债合计Totalcurrentliability

长期负债Long-termliability

长期借款Long-termloans

应付债券Bondspayable

长期应付款Long-termpayable

专项应付款Grants&Subsidiesreceived

其他长期负债Otherlong-termliability

长期负债合计Totallong-termliability

递延税项DeferredTax

递延税款贷项DeferredTaxliabilities

负债合计Totalliability

少数股东权益Minorityinterests

所有者权益(或股东权益)Owners’Equity

实收资本(或股本)Paidincapital

减;已归还投资Less:Capitalredemption

实收资本(或股本)净额NetbalofPaidincapital

资本公积CapitalReserves

盈余公积SurplusReserves

其中：法定公益金Include:Statutoryreserves

未确认投资损失Unrealisedinvestmentlosses

未分配