完整英文版资产负债表、利润表及现金流量表
资产负债表Balance Sheet
项目ITEM
货币资金Cash
短期投资Short term investments
应收票据Notes receivable
应收股利Dividend receivable
应收利息Interest receivable
应收帐款Accounts receivable
其他应收款Other receivables
预付帐款Accounts prepaid
期货保证金Future guarantee
应收补贴款Allowance receivable
应收出口退税Export drawback receivable
存货Inventories
其中：原材料Including:Raw materials
产成品(库存商品) Finished goods
待摊费用Prepaid and deferred expenses
待处理流动资产净损失Unsettled G/L on current assets
一年内到期的长期债权投资Long-term debenture investment falling
due in a yaear
其他流动资产Other current assets
流动资产合计Total current assets
长期投资：Long-term investment：
其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment
*合并价差Incorporating price difference
长期投资合计Total long-term investment
固定资产原价Fixed assets-cost
减：累计折旧Less:Accumulated Dpreciation
固定资产净值Fixed assets-net value
减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets
固定资产清理Disposal of fixed assets
工程物资Project material
在建工程Construction in Progress
待处理固定资产净损失Unsettled G/L on fixed assets
固定资产合计Total tangible assets
无形资产Intangible assets
其中:土地使用权Including and use rights
递延资产（长期待摊费用）Deferred assets
其中:固定资产修理Including:Fixed assets repair
固定资产改良支出Improvement expenditure of fixed assets
其他长期资产Other long term assets
其中:特准储备物资Among it:Specially approved reserving mater ials
无形及其他资产合计Total intangible assets and other assets
递延税款借项Deferred assets debits
资产总计Total Assets
资产负债表(续表) Balance Sheet
项目ITEM
短期借款Short-term loans
应付票款Notes payable
应付帐款Accounts payab1e
预收帐款Advances from customers
应付工资Accrued payro1l
应付福利费Welfare payable
应付利润(股利) Profits payab1e
应交税金Taxes payable
其他应交款Other payable to government
其他应付款Other creditors
预提费用Provision for expenses
预计负债Accrued liabilities
一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities
流动负债合计Total current liabilities
长期借款Long-term loans payable
应付债券Bonds payable
长期应付款long-term accounts payable
专项应付款Special accounts payable
其他长期负债Other long-term liabilities
其中:特准储备资金Including:Special reserve fund
长期负债合计Total long term liabilities
递延税款贷项Deferred taxation credit
负债合计Total liabilities
* 少数股东权益Minority interests
实收资本(股本) Subscribed Capital
国家资本National capital
集体资本Collective capital
法人资本Legal person"s capital
其中:国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital
个人资本Personal capital
外商资本Foreign businessmen"s capital
资本公积Capital surplus
盈余公积surplus reserve
其中:法定盈余公积Including:statutory surplus reserve
公益金public welfare fund
补充流动资本Supplermentary current capital
* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss 未分配利润Retained earnings
外币报表折算差额Converted difference in Foreign Currency State ments
所有者权益合计Total shareholder"s equity
负债及所有者权益总计Total Liabilities & Equity
利润表INCOME STATEMENT
项目ITEMS
产品销售收入Sales of products
其中：出口产品销
售收入Including：Export sales
减：销售折扣与折让Less：Sales discount and allowances
产品销售净额Net sales of products
减：产品销售税金Less：Sales tax
产品销售成本Cost of sales
其中：出口产品销售成本Including：Cost of export sales
产品销售毛利Gross profit on sales
减：销售费用Less：Selling expenses
管理费用General and administrative expenses
财务费用Financial expenses
其中：利息支出(减利息收入) Including：Interest expenses (minusint erest ihcome)
汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)
产品销售利润Profit on sales
加：其他业务利润Add：profit from other operations
营业利润Operating profit
加：投资收益Add：Income on investment
加：营业外收入Add：Non-operating income
减：营业外支出Less：Non-operating expenses
加：以前年度损益调整Add：adjustment of loss and gain for prev ious years
利润总额Total profit
减：所得税Less：Income tax
净利润Net profit
现金流量表Cash Flows Statement
Prepared by:Period: Unit:
Items
1.Cash Flows from Operating Activities:
01)Cash received from sales of goods or rendering of services
02)Rental received
Value added tax on sales received and refunds of value
03)added tax paid
04)Refund of other taxes and levy other than value added tax
07)Other cash received relating to operating activities
08)Sub-total of cash inflows
09)Cash paid for goods and services
10)Cash paid for operating leases
11)Cash paid to and on behalf of employees
12)Value added tax on purchases paid
13)Income tax paid
14)Taxes paid other than value added tax and income tax
17)Other cash paid relating to operating activities
18)Sub-total of cash outflows
19)Net cash flows from operating activities
2.Cash Flows from Investing Activities:
20)Cash received from return of investments
21)Cash received from distribution of dividends or profits
22)Cash received from bond interest income
Net cash received from disposal of fixed assets,intangible 23)assets and other long-term assets
26)Other cash received relating to investing activities
27)Sub-total of cash inflows
Cash paid to acquire fixed assets,intangible assets
28)and other long-term assets
29)Cash paid to acquire equity investments
30)Cash paid to acquire debt investments
33)Other cash paid relating to investing activities
34)Sub-total of cash outflows
35)Net cash flows from investing activities
3.Cash Flows from Financing Activities:
36)Proceeds from issuing shares
37)Proceeds from issuing bonds
38)Proceeds from borrowings
41)Other proceeds relating to financing activities
42)Sub-total of cash inflows
43)Cash repayments of amounts borrowed
44)Cash payments of expenses on any financing activities
45)Cash payments for distribution of dividends or profits
46)Cash payments of interest expenses
47)Cash payments for finance leases
48)Cash payments for reduction of registered capital
51)Other cash payments relating to financing activities
52)Sub-total of cash outflows
53)Net cash flows from financing activities
4.Effect of Foreign Exchange Rate Changes on Cash
https://www.doczj.com/doc/688268718.html, Increase in Cash and Cash Equivalents
Supplemental Information
1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments
56)Repayment of debts by the transfer of fixed assets
57)Repayment of debts by the transfer of investments
58)Investments in the form of fixed assets
59)Repayments of debts by the transfer of investories 2.Reconciliation of Net Profit to Cash Flows from Operating Activities
62)Net profit
63)Add provision for bad debt or bad debt written off
64)Depreciation of fixed assets
65)Amortization of intangible assets
Losses on disposal of fixed assets,intangible assets
66)and other long-term assets (or deduct:gains)
67)Losses on scrapping of fixed assets
68)Financial expenses
69)Losses arising from investments (or deduct:gains)
70)Defered tax credit (or deduct:debit)
71)Decrease in inventories (or deduct：increase)
72)Decrease in operating receivables (or deduct:increase)
73)Increase in operating payables (or deduct:decrease)
74)Net payment on value added tax (or deduct:net receipts
75)Net cash flows from operating activities
https://www.doczj.com/doc/688268718.html, Increase in Cash and Cash Equivalents
76)cash at the end of the period
77)Less:cash at the beginning of the period
78)Plus:cash equivalents at the end of the period
79)Less:cash equivalents at the beginning of the period
80)Net increase in cash and cash equivalents
资产负债表英文版
Balance Sheet The financial statement of the company 01 Name of enterprise: December 31, 2010 Monetary unit: Yuan Item Lin e No. Amoun t at the end Amount at the beginnin g Item Lin e No. Amoun t at the end Amount at the beginnin g Current assets： 1 Current liabilities： 65 Currency fund 2 Short-term borrowing 66 Balance Deposit 3 Borrowing 67
from the Central Bank Loans to other banks 4 Deposit taking and Deposit taking of interbank 68 Trading Financial Assets 5 Borrowing funds 69 Notes receivable 6 Trading Financial Liabilities 70
Accounts receivable 7 Notes payable 71 Prepayments 8 Accounts payable 72 Receivable premium 9 Account collected in advance 73 The receivable insurance 10 Financial assets sold for repurchase 74 Provision of cession 11 Fee and commission 75
完整中英文对照资产负债表-损益表--现金流量表mark
完整英文版资产负债表、利润表及现金流量表 Bala nee Sheet 资产负债表 ITEM项目 Cash 货币资金 Short term in vestme 短期投资 nts Notes receivable 应收票据 Divide nd receivable 应收股利 In terest receivable 应收利息 Acco unts receivable 应收帐款 Other receivables 其他应收款 Acco unts prepaid 预付帐款 Future guara ntee 期货保证金 Allowa nee receivable 应收补贴款 Export drawback receivable 应收出口退税 Inven tories 存货 In clud ing: Raw materials 其中：原材料 Finished goods 产成品（库存商品） Prepaid and deferred expe nses 待摊费用 Un settled G/L on curre nt assets 待处理流动资产净损失 Lon g-term debe nture inv estme nt falli ng due in a year 一年内至U期的长期债权投资 Other curre nt assets 其他流动资产 Total curre nt assets 流动资产合计 Lon g-term inv estme nt : 长期投资： In cludi ng long term equity inv estme nt 其中：长期股权投资 Long term securities in vestme nt 长期债权投资 In corporati ng price differe nee * 合并价差 Total lo ng-term in vestme nt 长期投资合计
资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets 其中:特准储备物资Among it:Specially approved reserving materials
1资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investments 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods 1222 寄销制成品consigned finished goods
资产负债表Balance Sheet 活期历史明细清单：Current Detailed List of History 帐号：Account Number 户名：Customer Name 操作地区：Operation Region 操作网点：Operation Branches 操作柜员：Operation Teller 工作日期：Date of Work 入账日期：Date Recorded 币种：Currency Type 交易代码：Transaction Code 注释：Remark 借贷：Lend or Loan 金额Money 余额Balance 地区Region 网点Branches 操作员Operator 界面Interface 息Interest 税Tax 工资Wage 存deposit 支取Expenditure 汇款remittance 收费fee 批量业务Batch Business 柜面交易Counter transaction 开户：Account 摘要：Abstract 地点：location 打印机构：Print Agencies 现存：Cash deposit 转存：Transfer into 现支：Cash expenses 扣年税：Annual tax deduction 包月费：Monthly fee 中心入账：Center recorded 银行对账单：Bank Reconciliatio 打印柜员号printed teller sequence number
numéro imprimé de caissier 打印时间print time Temps imprimé 账号account number numéro de compte 客户名称account name nom et prénom de compte 币别currency monnaie 钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets 起始日期start date date de début 终止日期termination date / expirty date date d’expiration 交易日期trade /transaction date date de l’opération 摘要abstract extrait 交易金额transaction amount montant de l'opération 账号余额account balance solde du compte 对方账号reciprocal account number numéro de compte réciproque 对方帐户名称reciprocal account name nom de compte réciproque 操作员号operator number numéro de l'opérateur 自述摘要autobiographical / self-disclosure abstratct extrait autobiographique 现金存入cash deposit dép?t en espèces 结息interest settlement règlement d'intérêt 现金支取cash withdraw retrait en espèces 中国银行的流水清单 RBS流水查询RBS Transaction inquiry enquête de transaction 终端terminal Terminal 柜员teller
中英文资产负债表和损益表 利润表 INCOME STATEMENT 项目 ITEMS 产品销售收入Sales of products 其中：出口产品销售收入 Including：Export sales 减：销售折扣与折让 Less：Sales discount and allowances 产品销售净额 Net sales of products 减：产品销售税金 Less：Sales tax 产品销售成本 Cost of sales 其中：出口产品销售成本Including：Cost of export sales 产品销售毛利 Gross profit on sales 减：销售费用 Less：Selling expenses 管理费用 General and administrative expenses 财务费用 Financial expenses 其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益) Exchange losses(minus exchange gains) 产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations 营业利润Operating profit 加：投资收益Add：Income on investment 加：营业外收入Add：Non-operating income 减：营业外支出Less：Non-operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额 Total profit 减：所得税 Less：Income tax 净利润 Net profit 资产负债表 BALANCE SHEET 资产 ASSETS 流动资产：CURRENT ASSETS 现金Cash on hand 备用金Pretty cash 银行存款Cash in banks 有价证券Marketable receivable 应收票据Notes receivable 应收帐款Accounts receivable
完整英文版资产负债表、利润表及现金流量表 Balance Sheet 资产负债表 ITEM项目 Cash 货币资金 Short term investments短期投资 Notes receivable 应收票据 Dividend receivable应收股利 Interest receivable应收利息 Accounts receivable 应收帐款 Other receivables 其他应收款 Accounts prepaid预付帐款 Future guarantee 期货保证金 Allowance receivable 应收补贴款 Export drawback receivable应收出口退税 Inventories存货 Including: Raw materials其中：原材料 Finished goods 产成品(库存商品) Prepaid and deferred expenses 待摊费用 Unsettled G/L on current assets 待处理流动资产净损失 Long-term debenture investment falling due in a year 一年内到期的长期债权投资 Other current assets其他流动资产
Total current assets 流动资产合计 Long-term investment：长期投资： Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference *合并价差 Total long-term investment 长期投资合计 Fixed assets-cost 固定资产原价 Less: Accumulated Depreciation减：累计折旧 Fixed assets-net value 固定资产净值 Less: Impairment of fixed assets 减：固定资产减值准备Net value of fixed assets固定资产净额 Disposal of fixed assets 固定资产清理 Project material 工程物资 Construction in Progress在建工程 Unsettled G/L on fixed assets 待处理固定资产净损失 Total tangible assets 固定资产合计 Intangible assets 无形资产 Including and use rights 其中:土地使用权 Deferred assets 递延资产（长期待摊费用） Including: Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assets固定资产改良支出
英文会计报表:FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 所属月份Reporting Period 报出日期Submit Date 资产负债表 Balance Sheet Assets Current Assets Bank and Cash Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期 Less: Impairment for Entrusted loan receivable due within one year 减： Less: Impairment for current investment Net bal of current investment Notes receivable Dividend receivable 应收利息Interest receivable Account receivable 减：应收账款 Less: Bad debt provision for Account receivable Net bal of Account receivable Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable Prepayment Subsidy receivable Inventory 减： Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work Deferred Expense 一年内到期的 Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year Other current assets Total current assets 长期投资Long-term investment Long-term equity investment 委托贷款Entrusted loan receivable
资产负债表 会企01表编制单位：____ 年____ 月_____日单位：元 资产Asset 负债和所有者权 益（或股东权益） Liabilities and owners' equity（or stockholders’ equity） 流动资产：Current assets 流动负债：Current liabilities: 货币资金Cash and cash equivalents 短期借款 Short-term borrowings 交易性金融资 产trading financial assets 交易性金融负 债 Trading financial liabilities 应收票据Notes receivable 应付票据Notes payable 应收账款Accounts receivable 应付账款Accounts payable 预付款项prepayment 预收款项Accounts received in advance 应收利息Interest receivable 应付职工薪酬Payroll payable 应收股利Dividends receivable 应交税费Tax payable 其他应收款Other receivables 应付利息Interest payable 存货inventory 应付股利Dividends payable 一年内到期的非流动资产current portion of non-current assets 其他应付款Other payables 其他流动资产Other current assets 一年内到期的 非流动负债 Current maturity of non-current liabilities 流动资产合计Total of current assets 其他流动负债 Other current liabilities 非流动资产： Non-current assets 流动负债合计：Total of current liabilities 可供出售金融资产Financial assets available for sale 非流动负债： Non-current liabilities 持有至到期投 资held-to-maturity investments 长期借款 Long-term borrowings 长期应收款 long-term receivables 应付债券Bonds payable 长期股权投资long-term equity investments 长期应付款 Long-term payables 投资性房地产Investment Property 专项应付款 Special accounts payable
一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资 Long-term investment 长期股权投资 Long-term equity investment 委托贷款 Entrusted loan receivable 长期债权投资 Long-term debt investment
完整英文版资产负债表、利润表及现金流量表来 资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets
ConsolidatedBalance Sheets AsofJanuary31, (Amountsin millions) 2013 2012 ASSETS资产 Current assets:流动资产： Cashandcashequivalents现金及现金等价物 Receivables, net I n v entories应收账款，净存货Prepaidexpensesand other预付账款及其他$ 7,781 6,768 43,803 1,588 $ 6,550 5,937 40,714 1,774 Totalcurrentassets流动资产总额Propertyand equipment:固定资产： Propertyand equipment固定资产 Lessaccumulated depreciation减：累计折旧 59,940 165,825 (51,896 ) 54,975 155,002 (45,399) Propertyandequipment,net固定资产净值Propertyundercapital leases: 融资租赁资产：Propertyundercapital leases Less资产减值准备 accumulatedamortization累计摊销113,929 5,899 (3,147) 109,603 5,936 (3,215) Propertyundercapitalleases,net融资租赁资产净值Goodwill商誉 Otherassets anddeferred charges其他资产和递延费用 2,752 20,497 5,987 2,721 20,651 5,456 Total assets资产总额$203,105$193,406 LIABILITIES AND EQUITY负债和所有者权益 Current liabilities:流动负债： Short-termbor r owings 短期借款 Accounts payable Accrued应付账款 liabilities Accruedincome tax es应付所得税/递延所得税负债 Long-termdebtduewithin one year一年内到期长期负债 Obligationsundercapital leasesduewithinone year一年内到期的租赁负债$ 6,805 38,080 18,808 2,211 5,587 327 $ 4,047 36,608 18,180 1,164 1,975 326 Totalcurrentliabilities流动负债总额 Long-term debt长期借款 Long-termobligationsundercapital leases 融资租赁长期负债Deferredincometaxesand other递延所得税Redeemablenoncontrolling interest可赎回非控制性权益Commitmentsand contingencies承付款项与或有负债 Equit y:股票： Common stock普通股 Capitalinexcessofpar value股本溢价 Retained earnings留存收益 Accumulatedothercomprehensiveincome(loss)累积其它综合（亏损）收益71,818 38,394 3,023 7,613 519 332 3,620 72,978 (587) 62,300 44,070 3,009 7,862 404 342 3,692 68,691 (1,410) TotalWalmart shareholders’equit y沃尔玛总股东权益Nonredeemablenoncontrolling interest非控制性权益76,343 5,395 71,315 4,446 Total equit y总权益81,73875,761 Totalliabilitiesand equity负债和权益总额$203,105$193,406 Seeaccompanying no tes.
会计从业、初级、中级题库下载：https://www.doczj.com/doc/688268718.html,/ztalldown/?wenku 资产负债表中英文对照版 企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment
会计从业、初级、中级题库下载：https://www.doczj.com/doc/688268718.html,/ztalldown/?wenku 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 其他流动资产 Other current assets 流动资产合计 Total current assets
银行资产负债表中英文对照 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other
完整英文版资产负债表、利润表及现金流量表来源：冯硕的日志 资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair