財(cái)務(wù)報(bào)表三張主表中英對(duì)照學(xué)習(xí)資料

,,,資產(chǎn)負(fù)債表BalanceSheet,,,,

,,,,,,,,

Prepared：,,,Date:,,,,Unit:Yuan

項(xiàng)目Item,行次LineNo.,期末金額EndingAmount,年初金額BeginningAmount,項(xiàng)目Item,行次LineNo.,期末金額EndingAmount,年初金額BeginningAmount

"流動(dòng)資產(chǎn)：CurrentAssets:

",1,——,——,流動(dòng)負(fù)債：Currentliability,65,——,——

"貨幣資金B(yǎng)ankandCash

",2,,,短期借款Short-termloans,66,,

△結(jié)算備付金Settlementprovisions,3,,,△向中央銀行借款Borrowingsfromcentralbanks,67,,

△拆出資金Loanstootherbanks,4,,,△吸收存款及同業(yè)存放Deposits,68,,

交易性金融資產(chǎn)Tradingfinancialassets,5,,,△拆入資金B(yǎng)orrowingmoney,69,,

應(yīng)收票據(jù)Notesreceivable,6,,,交易性金融負(fù)債Tradingfinancialliabilities,70,,

應(yīng)收賬款A(yù)ccountreceivable,7,,,應(yīng)付票據(jù)Notespayable,71,,

預(yù)付款項(xiàng)Prepayment,8,,,應(yīng)付賬款A(yù)ccountspayable,72,,

△應(yīng)收保費(fèi)Premiumsreceivable,9,,,預(yù)收款項(xiàng)Advancereceivable,73,,

△應(yīng)收分保賬款Reinsurancereceivables,10,,,△賣出回購金融資產(chǎn)款Soldunderagreementstorepurchase,74,,

△應(yīng)收分保合同準(zhǔn)備金Reinsurancecontractreserve,11,,,△應(yīng)付手續(xù)費(fèi)及傭金Feesandcommissions,75,,

應(yīng)收利息Interestreceivable,12,,,應(yīng)付職工薪酬Employeebenefitspayable,76,,

應(yīng)收股利Dividendreceivable,13,,,其中：應(yīng)付工資Payrollpayable,77,,

其他應(yīng)收款Otherreceivable,14,,,應(yīng)付福利費(fèi)Welfarepayable,78,,

△買入返售金融資產(chǎn)Resaleoffinancialassets,15,,,#其中：職工獎(jiǎng)勵(lì)及福利基金Including:employeebonusandwelfarefund,79,,

存貨Inventory,16,,,應(yīng)交稅費(fèi)Taxespayable,80,,

其中:原材料Including:rawmaterials,17,,,其中：應(yīng)交稅金Taxespayable,81,,

庫存商品(產(chǎn)成品)Stockgoods(finishedgoods),18,,,應(yīng)付利息Interestpayable,82,,

一年內(nèi)到期的非流動(dòng)資產(chǎn)Non-currentassetsduewithinoneyear,19,,,應(yīng)付股利Dividendpayable,83,,

其他流動(dòng)資產(chǎn)Othercurrentassets,20,,,其他應(yīng)付款Otherpayable,84,,

流動(dòng)資產(chǎn)合計(jì)Totalcurrentassets,21,,,△應(yīng)付分保賬款Reinsuranceaccountspayable,85,,

非流動(dòng)資產(chǎn)：Non-currentassets:,22,,,△保險(xiǎn)合同準(zhǔn)備金Insurancecontractreserve,86,,

△發(fā)放貸款及墊款loansandadvances,23,,,△代理買賣證券款A(yù)ctingtradingsecurities,87,,

可供出售金融資產(chǎn)Availableforsalefinancialassets,24,,,△代理承銷證券款A(yù)ctingunderwritingsecurities,88,,

持有至到期投資Heldtomaturityinvestments,25,,,一年內(nèi)到期的非流動(dòng)負(fù)債Non-currentliabilitiesduewithinoneyear,89,,

長(zhǎng)期應(yīng)收款Long-termreceivables,26,,,其他流動(dòng)負(fù)債Othercurrentliability,90,,

長(zhǎng)期股權(quán)投資Long-termequityinvestment,27,,,流動(dòng)負(fù)債合計(jì)TotalCurrentliability,91,,

投資性房地產(chǎn),28,,,非流動(dòng)負(fù)債：Non-currentliabilities:,92,,

固定資產(chǎn)原價(jià)FixedassetsCost,29,,,長(zhǎng)期借款Long-termloans,93,,

減：累計(jì)折舊Less:AccumulatedDepreciation,30,,,應(yīng)付債券Bondspayable,94,,

固定資產(chǎn)凈值Netbalance,31,,,長(zhǎng)期應(yīng)付款Long-termpayable,95,,

減：固定資產(chǎn)減值準(zhǔn)備Less:Impairmentforfixedassets,32,,,專項(xiàng)應(yīng)付款Grants&Subsidiesreceived,96,,

固定資產(chǎn)凈額NBVoffixedassets,33,,,預(yù)計(jì)負(fù)債Provision,97,,

在建工程Constructioninprogress,34,,,遞延所得稅負(fù)債DeferredTax,98,,

工程物資Materialholdsforconstructionoffixedassets,35,,,其他非流動(dòng)負(fù)債Othernon-currentliabilities,99,,

固定資產(chǎn)清理Fixedassetstobedisposedof,36,,,其中：特準(zhǔn)儲(chǔ)備基金Including:Specialreservefund,100,,

生產(chǎn)性生物資產(chǎn)Productionofbiologicalassets,37,,,非流動(dòng)負(fù)債合計(jì)Totalnon-currentliabilities,101,,

油氣資產(chǎn)Oilandgasproperties,38,,,負(fù)債合計(jì)Totalliability,102,,

無形資產(chǎn)Intangibleassets,39,,,所有者權(quán)益（或股東權(quán)益）：Owners’Equity,103,,

開發(fā)支出Developmentexpenditure,40,,,實(shí)收資本（或股本）Paidincapital,104,,

商譽(yù)Goodwill,41,,,國(guó)有資本State-ownedcapital,105,,

長(zhǎng)期待攤費(fèi)用Long-termdeferredexpense,42,,,其中：國(guó)有法人資本Including:State-ownedCorporateCapital,106,,

遞延所得稅資產(chǎn)Deferredtaxassets,43,,,集體資本Collectivecapital,107,,

其他非流動(dòng)資產(chǎn)Othernon-currentassets,44,,,民營(yíng)資本PrivateCapital,108,,

其中：特準(zhǔn)儲(chǔ)備物資Including:Specialreservematerials,45,,,其中：個(gè)人資本Including:personalcapital,109,,

非流動(dòng)資產(chǎn)合計(jì)Totalnon-currentassets,46,,,外商資本ForeignCapital,110,,

,47,,,#減：已歸還投資Less:Investmentreturned,111,,

,48,,,實(shí)收資本（或股本）凈額NetPaid-incapital(orsharecapital),112,,

,49,,,資本公積CapitalReserves,113,,

,50,,,減：庫存股Less:treasurystock,114,,

,51,,,專項(xiàng)儲(chǔ)備Specialreserves,115,,

,52,,,盈余公積SurplusReserves,116,,

,53,,,其中：法定公積金Including:Statutoryreserve,117,,

,54,,,任意公積金Discretionaryfund,118,,

,55,,,#儲(chǔ)備基金Reservefund,119,,

,56,,,#企業(yè)發(fā)展基金Ventureexpansionfund,120,,

,57,,,#利潤(rùn)歸還投資Profitreturnofinvestment,121,,

,58,,,△一般風(fēng)險(xiǎn)準(zhǔn)備Generalriskprovisions,122,,

,59,,,未分配利潤(rùn)Undistributedprofit,123,,

,60,,,外幣報(bào)表折算差額Translationreserve,124,,

,61,,,歸屬于母公司所有者權(quán)益合計(jì)Totalo