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1、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
2、one year减：一年内到期委托贷款减值准备Less: Impairment forEntrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for currentinvestment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
3、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 forOther 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 d
4、ue 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 investmentdue within one year一年内到期的应收融资租赁款Finance lease receivablesdue 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
5、 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 loanreceivable长期投资净额 Net bal of long-term investment其中：合并价差I
6、nclude: 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 cons
7、tructionin 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 intangibleassets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
8、未担保余值 Finance lease Unguaranteedresidual values融资租赁应收融资租赁款 Finance leaseReceivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangibleassets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应付票据
9、Notes payable应付账款 Accounts payable已结算尚未完工款预收账款 Advance from customers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 Provision递延收益 Deferred Revenue一年内到期的长期负债Long-term liability due withinone year其他流动负
10、债 Other current liability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 Grants & Subsidies received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 interests所有者权益（或股东权益）Owners Equity实收资本（或股本）Paid in capital减;已归还投资 Less: Capital redemption实收资本（或股本）净额 Net bal of Paid in capital
