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
固定资产Fixed assets 预计负债
Estimated liabilities
在建工程Construction-in-pro
cess
递延所得税负
债
Deferred income
tax liabilities
工程物资Project material 其他非流动负
债
Other non-current
liabilities
固定资产清理Disposal of fixed
assets
非流动负债合计
Total of
non-current
liabilities
生产性生物资产
Productive
biological assets
负债合计Total of liabilities
油气资产Oil and gas assets 所有者权益（或股
东权益）
Owners' equity （or
stockholders
equity ）
无形资产Intangible assets 实收资本（或股
本）
Paid-in capital
（capital stock）
开发支出development
expenditure
资本公积Capital reserves
商誉Goodwill 减：库存股Minus：Treasury
stocks
长期待摊费用Long-term deferred
expenses
盈余公积
Appropriated
retained earnings
递延所得税资产Deferred income
tax assets
未分配利润Undistributed profit
其他非流动资产Other non-current
assets
所有者权益（或股
东权益）合计
Total of owners'
equity （or
Stockholders'
equity）
非流动资产合计
Total of non-current assets
资产总计Total of assets
负债和所有者权
益（或股东权益）
总计
Total of liabilities
and owners' equity
（or stockholders'
equity）
