资产负债表_模板一(中英对照).docVIP

资产负债表 Balance Sheet 编制单位Prepared by: 日期Date: 单位Unit: 元RMB Yuan 资产 Assets 行次 Line No. 年初数 Opening?Amounting 期末数 Closing?Amounting 负债及所有者权益 Liabilities Owner’s Equity 行次 Line No. 年初数 Opening?Amounting 期末数 Closing?Amounting 流动资产： Current assets: 1 流动负债 Current liabilities: 36 货币资金 Cash 2 短期借款 Short-term loans 37 短期投资 Short-term investment 3 应付票据 Notes payable 38 应收票据 Notes receivable 4 应付账款 Accounts payable 39 应收账款 Account receivable 5 预收账款 Advances from customers 40 减：坏账准备 Less: Bad?debt reserves 6 其他应收款 Other creditors 41 应收账款净额 Net Account receivable 7 应付工资 Wages payable 42 预付账款 Accounts prepaid 8 应付福利费 Welfare payable 43 其他应收款 Other receivables 9 未交税金 Tax?unpaid 44 存货 Inventories 10 未付利润 Unpaid?profits 45 其中：原材料 Including: raw material 11 其他未交款 Other unpaid 46 产成品 Finished goods 12 预提费用 Provision for expenses 47 发出商品 Goods sold 13 待扣税金 Tax to be deducted 48 待摊费用 Prepaid and deferred expenses 14 一年内到期的长期负债 Long term liabilities due within one year 49 待处理流动资产净损失 Unsettled G/L on current assets 15 其他流动负债 Other current liabilities 50 一年内到期的长期债券投资 Long-term debenture investment falling due in a year 16 流动负债合计 Total current liabilities 51 其他流动资产 Other current assets 17 长期负债： Long-term liabilities: 52 流动资产合计 Total current assets 18 长期借款 Long-term loans payable 53 长期投资： Long-term investment: 19 应付债券 Bonds payable 54 长期投资 Long-term investment 20 长期应付款 Long-term accounts payable 55 固定资产： Fixed assets: 21 其他长期负债 Other long-term liabilities 56 固定资产原价 Fixed assets-cost 22 其中：住房周转金 Including: revolving fund of house 57 减：累计折旧 Less: Accumulated Depreciation 23 长期负债合计 Total long-term liabilities 58 固定资产净值 Fixed assets-net value 24 负债合计 Total liabilities 59 固定资产清理 Disposal of fixed assets 25