资产负债表中英文对照版
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
长期投资合计Total for long-term investment
减：长期股权投资减值准备Less:Impairment for long-term equity investment 减：长期债权投资减值准备Less:Impairment for long-term debt investment 减：委托贷款减值准备Less:Provision for entrusted loan receivable
长期投资净额Net bal of long-term investment
其中：合并价差Include:Goodwill(Negative goodwill)
固定资产Fixed assets
固定资产原值Cost
减：累计折旧Less:Accumulated Depreciation
固定资产净值Net bal
减：固定资产减值准备Less:Impairment for fixed assets
固定资产净额NBV of fixed assets
工程物资Material holds for construction of fixed assets
在建工程Construction in progress
减：在建工程减值准备Less:Impairment for construction in progress 在建工程净额Net bal of construction in progress
固定资产清理Fixed assets to be disposed of
固定资产合计Total fixed assets
无形资产及其他资产Other assets&Intangible assets
无形资产Intangible assets
减：无形资产减值准备Less:Impairment for intangible assets
无形资产净额Net bal of intangible assets
长期待摊费用Long-term deferred expense
融资租赁——未担保余值Finance lease–Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease–Receivables
其他长期资产Other non-current assets
无形及其他长期资产合计Total other assets&intangible assets
递延税项Deferred Tax
递延税款借项Deferred Tax assets
资产总计Total assets
负债及所有者(或股东)权益Liability&Equity
流动负债Current liability
短期借款Short-term loans
