標(biāo)準(zhǔn)資產(chǎn)負(fù)債表模板1

資產(chǎn)負(fù)債表,,,,,,,

稅款所屬期：,,,,,,,

編制單位：填表日期：金額單位：元,,,,,,,

項(xiàng)目,行次,期末余額,期初余額,項(xiàng)目,行次,期末余額,期初余額

流動(dòng)資產(chǎn)：,1,,,流動(dòng)負(fù)債：,47,,

貨幣資金,2,,,短期借款,48,,

#短期投資,4,,,#應(yīng)付權(quán)證,50,,

應(yīng)收票據(jù),5,,,應(yīng)付票據(jù),51,,

應(yīng)收賬款,6,,,應(yīng)付賬款,52,,

預(yù)付款項(xiàng),7,,,預(yù)收款項(xiàng),53,,

應(yīng)收股利,8,,,應(yīng)付職工薪酬,54,,

應(yīng)收利息,9,,,其中：應(yīng)付工資,55,,

其他應(yīng)收款,10,,,應(yīng)付福利費(fèi),56,,

存貨,11,,,其中：職工獎(jiǎng)勵(lì)及福利基金,57,,

其中：原材料,12,,,應(yīng)交稅費(fèi),58,,

庫(kù)存商品（產(chǎn)成品）,13,,,其中：應(yīng)交稅金,59,,

一年內(nèi)非到期的流動(dòng)資產(chǎn),14,,,應(yīng)付利息,60,,

其他流動(dòng)資產(chǎn),15,,,應(yīng)付股利,61,,

流動(dòng)資產(chǎn)合計(jì),16,,,其他應(yīng)付款,62,,

非流動(dòng)資產(chǎn)：,17,,,一年內(nèi)到期的非流動(dòng)負(fù)債,63,,

△可供出售金融資產(chǎn),18,,,其他流動(dòng)負(fù)債,64,,

△持有至到期投資,19,,,流動(dòng)負(fù)債合計(jì),65,,

#長(zhǎng)期債權(quán)投資,20,,,非流動(dòng)負(fù)債,66,,

△長(zhǎng)期應(yīng)收款,21,,,長(zhǎng)期借款,67,,

長(zhǎng)期股權(quán)投資,22,,,應(yīng)付債券,68,,

#股權(quán)分置流通權(quán),23,,,長(zhǎng)期應(yīng)付款,69,,

△投資性房地產(chǎn),24,,,專(zhuān)項(xiàng)應(yīng)付款,70,,

固定資產(chǎn)原價(jià),25,,,預(yù)計(jì)負(fù)債,71,,

累計(jì)折舊,26,,,△遞延所得稅負(fù)債,72,,

△本年折舊,

,,,#遞延稅款貸項(xiàng),73,,

固定資產(chǎn)凈值,27,,,其他非流動(dòng)負(fù)債,74,,

減：固定資產(chǎn)減值準(zhǔn)備,28,,,其中：特準(zhǔn)貯備基金,75,,

固定資產(chǎn)凈額,29,,,非流動(dòng)負(fù)債合計(jì),76,,

在建工程,30,,,負(fù)債合計(jì),77,,

工程物資,31,,,所有者權(quán)益（或股東權(quán)益）：,78,,

固定資產(chǎn)清理,32,,,實(shí)收資本（或股本）,79,,

△生產(chǎn)性生物資產(chǎn),33,,,國(guó)家資本,80,,

△油氣資產(chǎn),34,,,集體資本,81,,

無(wú)形資產(chǎn),35,,,法人資本,82,,

其中：土地使用權(quán),36,,,其中：國(guó)有法人資本,82,,

△開(kāi)發(fā)支出,37,,,集體法人資本,83,,

△商譽(yù),38,,,個(gè)人資本,84,,

*#合并差價(jià),39,,,外商資本,86,,

長(zhǎng)期待攤費(fèi)用,40,,,減：已歸還投資,87,,

△遞延所得稅資產(chǎn),41,,,實(shí)收資本（或股本）凈額,88,,

#遞延稅款借項(xiàng),42,,,資本公積,89,,

其他非流動(dòng)資產(chǎn)（其他長(zhǎng)期資產(chǎn)）,43,,,減：庫(kù)存股,90,,

其中：特準(zhǔn)儲(chǔ)備物資,44,,,盈余公積,91,,

非流動(dòng)資產(chǎn)合計(jì),45,,,其中：法定公積金,92,,

,,,,任意公積金,93,,

,,,,儲(chǔ)備基金,94,,

,,,,企業(yè)發(fā)債基金,95,,

,,,,利潤(rùn)歸還投資,96,,

,,,,△一般風(fēng)險(xiǎn)準(zhǔn)備,97,,

,,,,*#未確認(rèn)投資損失（以“-”填列）,98,,

,,,,未分配利潤(rùn),99,,

,,,,其中：現(xiàn)金股利,100,,

,,,,外幣報(bào)表折算差額,101,,

,,,,歸屬于母公司所有者權(quán)益合計(jì),102,,

,,,,少數(shù)股東權(quán)益,103,,

,,,,所有者權(quán)益合計(jì),104,,

,,,,減：資產(chǎn)損失,105,,

,,,,所有者權(quán)益合計(jì)（剔除資產(chǎn)損失后的金額）,106,,

資產(chǎn)總計(jì),46,,,負(fù)債和所有者權(quán)益合計(jì),107,,

注：1.表中帶“*”項(xiàng)目為合并會(huì)計(jì)報(bào)表專(zhuān)用，表中加△仿宋體項(xiàng)目為新會(huì)計(jì)準(zhǔn)則企業(yè)專(zhuān)用；表中加#楷體項(xiàng)目為執(zhí)行企業(yè)會(huì)計(jì)制度等企業(yè)專(zhuān)用，執(zhí)行新會(huì)計(jì)準(zhǔn)則企業(yè)不填；表中帶“

”項(xiàng)目,,,,,,,

統(tǒng)計(jì)專(zhuān)用,,,,