产负债表中英文对照版.pdfVIP

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 Bankand Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due withinone year 减：一年内到期委托贷款减值准备 Less:Impairment for Entrusted loan receivable due withinone year 减：短期投资跌价准备 Less:Impairment forcurrent investment 短期投资净额 Net balof 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 provisionforAccount receivable 应收账款净额 Net balof Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less:Bad debt provisionforOther receivable 其他应收款净额 Net balof 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:ProvisionforInventory 存货净额 Net balof Inventory 已完工尚未结算款 Amount due fromcustomerforcontract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-termdebt investment due withinone year 一年内到期的应收融资租赁款 Finance lease receivables due withinone year 其他流动资产 Othercurrent assets 流动资产合计 Totalcurrent assets 长期投资 Long-term investment 长期股权投资 Long-termequity investment 委托贷款 Entrusted loan receivable 长期债权投资 Long-termdebt investment 长期投资合计 Totalfor long-term investment 减：长期股权投资减值准备 Less:Impairmentforlong-termequity 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:Provisionforentrusted loan receivable 长期投资净额 Net balof 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 forfixed assets 固定资产净额 NBV of fixed assets 工程物资 Material holdsforconstructionof fixed assets 在建工程 Construction in progress 减：在建工程减值准备 Less:Impairment forconstruction in progress 在建工程净