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1、精品资料推荐| You have to believe, there is a way. The ancients said: the kingdom of heaven is trying to enter. Only when the reluctant step by step to go to it s time, must be managed to get one step down, only have struggled to achieve it. - Guo Ge Tech新会计准则下的英文版的会计报表一、企业财务会计报表封面 FINANCIAL REPORT COVER报
2、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 Cash and Cash Equivalents 短期投资 Short-term 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 Dedu
3、ct: Depreciation Reserve for Entrusted Loan Receivable Due within One Year 减：短期投资跌价准备 Deduct: Falling Price Reserve for Short-term Investment短期投资净额 Net Value of Short-term Investment 应收票据 Notes Receivable 应收股利 Dividends Receivable 应收利息 Interest Receivable 应收账款 Accounts Receivable 减：应收账款坏账准备 Deduct:
4、Bad Debt Reserve for Accounts Receivable 应收账款净额 Net Value of Accounts Receivable 其他应收款 Other Receivable 减：其他应收款坏账准备 Deduct: Bad Debt Reserve for Other Receivable 其他应收款净额 Net Value 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 Deduct: Inventory Falling Price Reser
5、ve 存货净额 Net Value 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 Investment on Bonds Due within One Year 一年内到期的应收融资租赁款 Financial Lease Receivable 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 In
6、vestment 长期股权投资 Long-term Investment on Stocks 委托贷款 Entrusted Loan 长期债权投资 Long-term Investment on Bonds 长期投资合计 Total Long-term Investment减：长期股权投资减值准备 Deduct: Depreciation Reserve for Long-term Investment on Stocks减：长期债权投资减值准备 Deduct: Depreciation Reserve for Long-term Investment on Bonds减：委托贷款减值准备 D
7、educt: Depreciation Reserve for Entrusted Loan 长期投资净额 Net Value of Long-term Investment其中：合并价差 Include: Cost-Book Value Differentials固定资产 Fixed Assets 固定资产原值 Original Value of Fixed Asset 减：累计折旧 Deduct: Accumulated Depreciation 固定资产净值 Net Value of Fixed Assets 减：固定资产减值准备 Deduct: Depreciation Reserve
8、 for Fixed Assets 固定资产净额 Net Value of Fixed Assets 工程物资 Project Goods and Material在建工程 Construction in Progress减：在建工程减值准备 Deduct: Depreciation Reserve for Construction in Progress在建工程净额 Net Value of Construction in Progress 固定资产清理 Disposal of Fixed Assets固定资产合计 Total Fixed Assets无形资产及其他资产 Intangible
9、 Assets & Other Assets 无形资产 Intangible Assets 减：无形资产减值准备 Deduct: Depreciation Reserve for Intangible Assets 无形资产净额 Net Value of Intangible Assets 长期待摊费用 Long-term Deferred Expense 融资租赁未担保余值 Financial Lease Unguaranteed Residual Values 融资租赁应收融资租赁款 Financial Lease Financial Lease Receivable 其他长期资产 Oth
10、er Long-term Assets无形及其他长期资产合计 Total of Intangible Assets & Other Assets递延税项 Deferred Tax 递延税款借项 Deferred Tax Debits资产总计 Total Assets负债及所有者（或股东）权益 Liability & Owners (Shareholders) Equity 流动负债 Current Liability 短期借款 Short-term Loans 应付票据 Notes Payable 应付账款 Accounts Payable 已结算尚未完工款Unearned Receivabl
11、e 预收账款 Deposit Received 应付工资 Payroll Payable 应付福利费 Welfare Payable 应付股利 Dividend Payable 应交税金 Taxes Payable 其他应交款 Other Fees Payable 其他应付款 Other Payable 预提费用 Accrued Expense 预计负债 Accrued Liabilities递延收益 Deferred Revenue 一年内到期的长期负债 Long-term Liability Due within One Year 其他流动负债 Other Current Liabilit
12、y流动负债合计 Total Current Liability长期负债 Long-term Liability 长期借款 Long-term Loans 应付债券 Bonds Payable 长期应付款 Long-term Payable 专项应付款 Special Payable其他长期负债 Other Long-term Liability长期负债合计 Total Long-term Liability递延税项 Deferred Tax 递延税款贷项 Deferred Tax Liabilities负债合计 Total Liability少数股东权益 Minority Equity所有者权
13、益（或股东权益） Owners (Shareholders) Equity 实收资本（或股本） Paid-in Capital减；已归还投资 Deduct: Investment Returned实收资本（或股本）净额 Net Value of Paid-in Capital资本公积 Capital Reserves盈余公积 Surplus Reserves 其中：法定公益金 Include: Legal Public Welfare Fund未确认投资损失 Unrealized Investment Losses未分配利润 Undistributed Profits 其中：本年利润 Include: Current Year Profit外币报表折算差额 Converted Difference in Foreign Currency Statements所有者（或股东）权益合计 Total Owners (Shareholders) Equity负债及所有者（或股东）权益合计 Total Liability & Owners (Shareholders) Equity三、利润及利润分配表 Profit and Statement of Profit Distributi
