會(huì)計(jì)報(bào)表科目中英文對(duì)照

一、企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面FINANCIALREPORTCOVER報(bào)表所屬期間之期末時(shí)間點(diǎn)PeriodEnded所屬月份ReportingPeriod報(bào)出日期SubmitDate記賬本位幣幣種LocalReportingCurrency審核人Verifier填表人Preparer二、資產(chǎn)負(fù)債表BalanceSheet資產(chǎn)Assets流動(dòng)資產(chǎn)CurrentAssets貨幣資金B(yǎng)ankandCash短期投資CurrentInvestment一年內(nèi)到期委托貸款Entrustedloanreceivableduewithinoneyear減：一年內(nèi)到期委托貸款減值準(zhǔn)備Less:ImpairmentforEntrustedloanreceivableduewithinoneyear減：短期投資跌價(jià)準(zhǔn)備Less:Impairmentforcurrentinvestment短期投資凈額Netbalofcurrentinvestment應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收賬款A(yù)ccountreceivable減：應(yīng)收賬款壞賬準(zhǔn)備Less:BaddebtprovisionforAccountreceivable應(yīng)收賬款凈額NetbalofAccountreceivable其他應(yīng)收款Otherreceivable減：其他應(yīng)收款壞賬準(zhǔn)備Less:BaddebtprovisionforOtherreceivable其他應(yīng)收款凈額NetbalofOtherreceivable預(yù)付賬款Prepayment應(yīng)收補(bǔ)貼款Subsidyreceivable存貨Inventory減：存貨跌價(jià)準(zhǔn)備Less:ProvisionforInventory存貨凈額NetbalofInventory已完工尚未結(jié)算款A(yù)mountduefromcustomerforcontractwork待攤費(fèi)用DeferredExpense一年內(nèi)到期的長(zhǎng)期債權(quán)投資Long-termdebtinvestmentduewithinoneyear一年內(nèi)到期的應(yīng)收融資租賃款Financeleasereceivablesduewithinoneyear其他流動(dòng)資產(chǎn)Othercurrentassets流動(dòng)資產(chǎn)合計(jì)Totalcurrentassets長(zhǎng)期投資Long-terminvestment長(zhǎng)期股權(quán)投資Long-termequityinvestment委托貸款Entrustedloanreceivable長(zhǎng)期債權(quán)投資Long-termdebtinvestment長(zhǎng)期投資合計(jì)Totalforlong-terminvestment減：長(zhǎng)期股權(quán)投資減值準(zhǔn)備Less:Impairmentforlong-termequityinvestment減：長(zhǎng)期債權(quán)投資減值準(zhǔn)備Less:Impairmentforlong-termdebtinvestment減：委托貸款減值準(zhǔn)備Less:Provisionforentrustedloanreceivable長(zhǎng)期投資凈額Netbaloflong-terminvestment其中：合并價(jià)差I(lǐng)nclude:Goodwill(Negativegoodwill)固定資產(chǎn)Fixedassets固定資產(chǎn)原值Cost減：累計(jì)折舊Less:AccumulatedDepreciation固定資產(chǎn)凈值Netbal減：固定資產(chǎn)減值準(zhǔn)備Less:Impairmentforfixedassets固定資產(chǎn)凈額NBVoffixedassets工程物資Materialholdsforconstructionoffixedassets在建工程Constructioninprogress減：在建工程減值準(zhǔn)備Less:Impairmentforconstructioninprogress在建工程凈額Netbalofconstructioninprogress固定資產(chǎn)清理LiquidationofFixedassets固定資產(chǎn)合計(jì)Totalfixedassets無(wú)形資產(chǎn)及其他資產(chǎn)Otherassets&Intangibleassets無(wú)形資產(chǎn)Intangibleassets減：無(wú)形資產(chǎn)減值準(zhǔn)備Less:Impairmentforintangibleassets無(wú)形資產(chǎn)凈額Netbalofintangibleassets長(zhǎng)期待攤費(fèi)用Long-termdeferredexpense融資租賃——未擔(dān)保余值Financelease–Unguaranteedresidualvalues融資租賃——應(yīng)收融資租賃款Financelease–Receivables其他長(zhǎng)期資產(chǎn)Othernon-currentassets無(wú)形及其他長(zhǎng)期資產(chǎn)合計(jì)Totalotherassets&intangibleassets遞延稅項(xiàng)DeferredTax遞延稅款借項(xiàng)DeferredTaxassets資產(chǎn)總計(jì)Totalassets負(fù)債及所有者（或股東）權(quán)益Liability&Equity流動(dòng)負(fù)債Currentliability短期借款Short-termloans應(yīng)付票據(jù)Notespayable應(yīng)付賬款A(yù)ccountspayable已結(jié)算尚未完工款預(yù)收賬款A(yù)dvancefromcustomersDepositReceived應(yīng)付工資Payrollpayable應(yīng)付福利費(fèi)Welfarepayable應(yīng)付股利Dividendpayable應(yīng)交稅金Taxespayable其他應(yīng)交款Otherfeespayable其他應(yīng)付款Otherpayable預(yù)提費(fèi)用AccruedExpense預(yù)計(jì)負(fù)債AnticipationLiabilities另一個(gè)版本。。。。。。。。。資產(chǎn)負(fù)債表BalanceSheet項(xiàng)目ITEM貨幣資金Cash短期投資Shortterminvestments應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收帳款A(yù)ccountsreceivable其他應(yīng)收款Otherreceivables預(yù)付帳款A(yù)ccountsprepaid期貨保證金Futureguarantee應(yīng)收補(bǔ)貼款A(yù)llowancereceivable應(yīng)收出口退稅Exportdrawbackreceivable存貨Inventories其中：原材料Including:Rawmaterials產(chǎn)成品(庫(kù)存商品)Finishedgoods待攤費(fèi)用Prepaidanddeferredexpenses待處理流動(dòng)資產(chǎn)凈損失UnsettledG/Loncurrentassets一年內(nèi)到期的長(zhǎng)期債權(quán)投資Long-termdebentureinvestmentfallingdueinayaear其他流動(dòng)資產(chǎn)Othercurrentassets流動(dòng)資產(chǎn)合計(jì)Totalcurrentassets長(zhǎng)期投資：Long-terminvestment：其中:長(zhǎng)期股權(quán)投資Includinglongtermequityinvestment長(zhǎng)期債權(quán)投資Longtermsecuritiesinvestment*合并價(jià)差I(lǐng)ncorporatingpricedifference長(zhǎng)期投資合計(jì)Totallong-terminvestment固定資產(chǎn)原價(jià)Fixedassets-cost減：累計(jì)折舊Less:AccumulatedDpreciation固定資產(chǎn)凈值Fixedassets-netvalue減：固定資產(chǎn)減值準(zhǔn)備Less:Impairmentoffixedassets固定資產(chǎn)凈額Netvalueoffixedassets固定資產(chǎn)清理Disposaloffixedassets工程物資Projectmaterial在建工程ConstructioninProgress待處理固定資產(chǎn)凈損失UnsettledG/Lonfixedassets固定資產(chǎn)合計(jì)Totaltangibleassets無(wú)形資產(chǎn)Intangibleassets其中:土地使用權(quán)Includinganduserights遞延資產(chǎn)（長(zhǎng)期待攤費(fèi)用）Deferredassets其中:固定資產(chǎn)修理Including:Fixedassetsrepair固定資產(chǎn)改良支出Improvementexpenditureoffixedassets其他長(zhǎng)期資產(chǎn)Otherlongtermassets其中:特準(zhǔn)儲(chǔ)備物資Amongit:Speciallyapprovedreservingmaterials無(wú)形及其他資產(chǎn)合計(jì)Totalintangibleassetsandotherassets遞延稅款借項(xiàng)Deferredassetsdebits資產(chǎn)總計(jì)TotalAssets貨幣資金Cash短期投資Shortterminvestments應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收帳款A(yù)ccountsreceivable其他應(yīng)收款Otherreceivables預(yù)付帳款A(yù)ccountsprepaid期貨保證金Futureguarantee應(yīng)收補(bǔ)貼款A(yù)llowancereceivable應(yīng)收出口退稅Exportdrawbackreceivable存貨Inventories其中：原材料Including:Rawmaterials產(chǎn)成品(庫(kù)存商品)Finishedgoods待攤費(fèi)用Prepaidanddeferredexpenses待處理流動(dòng)資產(chǎn)凈損失UnsettledG/Loncurrentassets一年內(nèi)到期的長(zhǎng)期債權(quán)投資Long-termdebentureinvestmentfallingdueinayaear其他流動(dòng)資產(chǎn)Othercurrentassets流動(dòng)資產(chǎn)合計(jì)Totalcurrentassets長(zhǎng)期投資：Long-terminvestment：其中:長(zhǎng)期股權(quán)投資Includinglongtermequityinvestment長(zhǎng)期債權(quán)投資Longtermsecuritiesinvestment*合并價(jià)差I(lǐng)ncorporatingpricedifference長(zhǎng)期投資合計(jì)Totallong-terminvestment固定資產(chǎn)原價(jià)Fixedassets-cost減：累計(jì)折舊Less:AccumulatedDpreciation固定資產(chǎn)凈值Fixedassets-netvalue減：固定資產(chǎn)減值準(zhǔn)備Less:Impairmentoffixedassets固定資產(chǎn)凈額Netvalueoffixedassets固定資產(chǎn)清理Disposaloffixedassets工程物資Projectmaterial在建工程ConstructioninProgress待處理固定資產(chǎn)凈損失UnsettledG/Lonfixedassets固定資產(chǎn)合計(jì)Totaltangibleassets無(wú)形資產(chǎn)Intangibleassets其中:土地使用權(quán)Includinganduserights遞延資產(chǎn)（長(zhǎng)期待攤費(fèi)用）Deferredassets其中:固定資產(chǎn)修理Including:Fixedassetsrepair固定資產(chǎn)改良支出Improvementexpenditureoffixedassets其他長(zhǎng)期資產(chǎn)Otherlongtermassets其中:特準(zhǔn)儲(chǔ)備物資Amongit:Speciallyapprovedreservingmaterials無(wú)形及其他資產(chǎn)合計(jì)Totalintangibleassetsandotherassets遞延稅款借項(xiàng)Deferredassetsdebits資產(chǎn)總計(jì)TotalAssets短期借款Short-termloans應(yīng)付票款Notespayable應(yīng)付帳款A(yù)ccountspayab1e預(yù)收帳款A(yù)dvancesfromcustomers應(yīng)付工資Accruedpayro1l應(yīng)付福利費(fèi)Welfarepayable應(yīng)付利潤(rùn)(股利)Profitspayab1e應(yīng)交稅金Taxespayable其他應(yīng)交款Otherpayabletogovernment其他應(yīng)付款Othercreditors預(yù)提費(fèi)用Provisionforexpenses預(yù)計(jì)負(fù)債Accruedliabilities一年內(nèi)到期的長(zhǎng)期負(fù)債Longtermliabilitiesduewithinoneyear其他流動(dòng)負(fù)債Othercurrentliabilities流動(dòng)負(fù)債合計(jì)Totalcurrentliabilities長(zhǎng)期借款Long-termloanspayable應(yīng)付債券Bondspayable長(zhǎng)期應(yīng)付款long-termaccountspayable專(zhuān)項(xiàng)應(yīng)付款Specialaccountspayable其他長(zhǎng)期負(fù)債Otherlong-termliabilities其中:特準(zhǔn)儲(chǔ)備資金Including:Specialreservefund長(zhǎng)期負(fù)債合計(jì)Totallongtermliabilities遞延稅款貸項(xiàng)Deferredtaxationcredit負(fù)債合計(jì)Totalliabilities*少數(shù)股東權(quán)益Minorityinterests實(shí)收資本(股本)SubscribedCapital國(guó)家資本Nationalcapital集體資本Collectivecapital法人資本Legalperson"scapital其中:國(guó)有法人資本Including:State-ownedlegalperson"scapital集體法人資本Collectivelegalperson"scapital個(gè)人資本Personalcapital外商資本Foreignbusinessmen"scapital資本公積Capitalsurplus盈余公積surplusreserve其中:法定盈余公積Including:statutorysurplusreserve公益金publicwelfarefund補(bǔ)充流動(dòng)資本Supplermentarycurrentcapital*未確認(rèn)的投資損失（以“-”號(hào)填列）Unaffirmedinvestmentloss未分配利潤(rùn)Retainedearnings外幣報(bào)表折算差額ConverteddifferenceinForeignCurrencyStatements所有者權(quán)益合計(jì)Totalshareholder"sequity負(fù)債及所有者