(财务管控财务报表)企业财务会计报表与资产负债表.docxVIP

{财务管理财务报表}企业财务会计报表与资产负债表 待摊费用DeferredExpense 一年内到期的长期债权投资Long-termdebtinvestmentduewithinoneyear 一年内到期的应收融资租赁款Financeleasereceivablesduewithinoneyear 其他流动资产Othercurrentassets 流动资产合计Totalcurrentassets 长期投资Long-terminvestment 长期股权投资Long-termequityinvestment 委托贷款Entrustedloanreceivable 长期债权投资Long-termdebtinvestment 长期投资合计Totalforlong-terminvestment 减：长期股权投资减值准备Less:Impairmentforlong-termequityinvestment 减：长期债权投资减值准备Less:Impairmentforlong-termdebtinvestment 减：委托贷款减值准备Less:Provisionforentrustedloanreceivable 长期投资净额Netbaloflong-terminvestment 其中：合并价差Include:Goodwill(Negativegoodwill) 固定资产Fixedassets 固定资产原值Cost 减：累计折旧Less:AccumulatedDepreciation 固定资产净值Netbal 减：固定资产减值准备Less:Impairmentforfixedassets 固定资产净额NBVoffixedassets 工程物资Materialholdsforconstructionoffixedassets 在建工程Constructioninprogress 减：在建工程减值准备Less:Impairmentforconstructioninprogress 在建工程净额Netbalofconstructioninprogress 固定资产清理Fixedassetstobedisposedof 固定资产合计Totalfixedassets 无形资产及其他资产OtherassetsIntangibleassets 无形资产Intangibleassets 减：无形资产减值准备Less:Impairmentforintangibleassets 无形资产净额Netbalofintangibleassets 长期待摊费用Long-termdeferredexpense 融资租赁——未担保余值Financelease–Unguaranteedresidualvalues 融资租赁——应收融资租赁款Financelease–Receivables 其他长期资产Othernon-currentassets 无形及其他长期资产合计Totalotherassetsintangibleassets 递延税项DeferredTax 递延税款借项DeferredTaxassets 资产总计Totalassets 负债及所有者（或股东）权益LiabilityEquity 流动负债Currentliability 短期借款Short-termloans 应付票据Notespayable 应付账款Accountspayable 已结算尚未完工款 预收账款Advancefromcustomers 应付工资Payrollpayable 应付福利费Welfarepayable 应付股利Dividendpayable 应交税金Taxespayable 其他应交款Otherfeespayable 其他应付款Otherpayable 预提费用AccruedExpense 预计负债Provision 递延收益DeferredRevenue 一年内到期的长期负债Long-termliabilityduewithinoneyear 其他流动负债Othercurrentliability 流动负债合计Totalcurrentliability 长期负债Long-termliability 长期借款Long-termloans 应付债券Bondspayable 长期应付款Long-termpayable 专项应付款GrantsSubsidiesreceived 其他长期负债Otherlong-termliability 长期负债合计Totallong-termliability 递延税项DeferredTax 递延税款贷项DeferredTaxliabilities 负债合计Totalliability 少数股东权益Minorityinterests 所有者权