新会计准则财务报表.docxVIP

资产负债表

BalanceSheet

会企01表

资产Assets

期末余额

2010RMB‘000

年初余额

2009RMB’000

负债与所有者权益Liabilitiesand

Shareholders9Equity

期末余额

2010RMB‘000

年初余额

2009RMB’000

流动资产：CurrentAssets

流动负债：CurrentLiabilities

现金Cash(andcashequivalent)

短期借款Shorttermborrowings

Assets:

Liabilities

交易性金融资产(短期投资)

Marketablesecurities(short-terminvestments)

交易性金融负债Marketable

Securities(liabilities)

Cash+500Marketablesecurities-500

Marketablesecurities+500(repocontract)

应收票据Billsreceivables

应付票据Billspayables

应收账款Accountsreceivables

(tradereceivables)(A/R)

应付账款Accountspayables(tradepayables)(