資產(chǎn)負(fù)債表-中英文對(duì)照

1、資產(chǎn)負(fù)債表中英文對(duì)照Balance Sheet編制單位： 年 月 日 單位：元 Prepared by: Month: Date: year: Monetary unit: 資 產(chǎn) 行次 年初數(shù) 期末數(shù) 負(fù)債和所有者權(quán)益 行次 年初數(shù) 期末數(shù) Assets Line No Beg. balance End. balance ( 或股東權(quán)益 ) Line No. Beg. balance End. balance Liabilities & Owners' (Stockholders') equity 流動(dòng)資產(chǎn)： 流動(dòng)負(fù)債： Current assets ： Curren

2、t liabilities 貨幣資金 1 短期借款 68 Monetary funds Short-term loans 短期投資 2 應(yīng)付票據(jù) 69 Short-term investments Notes payable 應(yīng)收票據(jù) 3 應(yīng)付賬款 70 Notes receivable Accounts payable 應(yīng)收股利 4 預(yù)收賬款 71 Dividend receivable Advances from customers 應(yīng)收利息 5 應(yīng)付工資 72 Interest receivable Accrued payroll 應(yīng)收賬款 6 應(yīng)付福利費(fèi) 73 Accounts rec

3、eivable Welfare expenses payable 其他應(yīng)收款 7 應(yīng)付股利 74 Other receivables Dividend payable 預(yù)付賬款 8 應(yīng)交稅金 75 Advances to suppliers Taxes payable 應(yīng)收補(bǔ)貼款 9 其他應(yīng)交款 80 Subsidies receivable Other payables 存貨 10 其他應(yīng)付款 81 Inventories Other amounts payable 待攤費(fèi)用 11 預(yù)提費(fèi)用 82 Prepaid expenses Accrued expenses 一年內(nèi)到期的長(zhǎng)期債權(quán)投資

4、21 預(yù)計(jì)負(fù)債 83 Long-term debt investment due with in a year Estimated liabilities 其他流動(dòng)資產(chǎn) 24 一年內(nèi)到期的長(zhǎng)期負(fù)債 86 Other current assets Long-term liabilities due within a year 流動(dòng)資產(chǎn)合計(jì) 31 其他流動(dòng)負(fù)債 90 Sub-total of current assets Other current liabilities 長(zhǎng)期投資： Long-term investments ： 長(zhǎng)期股權(quán)投資 32 流動(dòng)負(fù)債合計(jì) 100 Long-term eq

5、uity investment Sub-total of current liabilities 長(zhǎng)期債權(quán)投資 34 長(zhǎng)期負(fù)債： Long-term debt investment Long-term liabilities 長(zhǎng)期投資合計(jì) 38 長(zhǎng)期借款 101 Sub-total of long-term investments Long-term borrowings 固定資產(chǎn)： 應(yīng)付債券 102 Fixed assets ： Bonds payable 固定資產(chǎn)原價(jià) 39 長(zhǎng)期應(yīng)付款 103 Fixed assets-cost Long-term payables 減：累計(jì)折舊 40 專

6、項(xiàng)應(yīng)付款 106 Less ： Accumulated depreciation Special payables 固定資產(chǎn)凈值 41 其他長(zhǎng)期負(fù)債 108 Fixed assets-NBV Other long-term liabilities 減：固定資產(chǎn)減值準(zhǔn)備 42 長(zhǎng)期負(fù)債合計(jì) 110 Less ： Provision for impairment Of fixed assets Sub-total of long-term liabilities 固定資產(chǎn)凈額 43 遞延稅項(xiàng)： Fixed assets-net Deferred taxes 工程物資 44 遞延稅款貸項(xiàng) 111 C

7、onstruction materials Deferred tax credit 在建工程 45 負(fù)債合計(jì) 114 Construction in progress Total liabilities 固定資產(chǎn)清理 46 Disposal of fixed assets 固定資產(chǎn)合計(jì) 50 所有者權(quán)益 ( 或股東權(quán)益 ) Sub-total of fixed assets Owners'(Stockholders')equity 無(wú)形資產(chǎn)及其他資產(chǎn)： 實(shí)收資本 ( 或股本 ) 115 Intangible and other assets ： Paid-in capital(

8、or stock) 無(wú)形資產(chǎn) 51 減：已歸還投資 116 Intangible assets Less ： Investment returned 長(zhǎng)期待攤資產(chǎn) 52 實(shí)收資本 ( 或股本 ) 凈額 117 Long-term prepayments Paid-in capital(or stock)-net 其他長(zhǎng)期資產(chǎn) 53 資本公積 118 Other long-term assets Capital surplus 無(wú)形資產(chǎn)及其他資產(chǎn)合計(jì) 60 盈余公積 119 Sub-total of intangible and other assets Surplus reserve 其中：法定公益金 120 Including ： Statutory public welfare fund 遞延稅項(xiàng) 未分配利潤(rùn) 121 Deferred taxes ： Undistributed profit 遞延稅款借項(xiàng) 61 所有者權(quán)益 ( 或股東權(quán)益 ) 合計(jì) 122 Deferred tax debit Total owners'