会计实务：中英文对照资产负债表.pdfVIP

中英文对照资产负债表

一、企业财务会计报表封面FINANCIALREPORTCOVER

 报表所属期间之期末时间PeriodEnded

 所属月份ReportingPeriod

 报出日期SubmitDate

 记账本位币币种LocalReportingCurrency

 审核人Verifier

 填表人Preparer

 二、资产负债表BalanceSheet

 资产Assets

 流动资产CurrentAssets

 货币资金BankandCash

 短期投资CurrentInvestment

 一年内到期委托贷款Entrustedloanreceivableduewithinoneyear

 减：一年内到期委托贷款减值准备

Less:ImpairmentforEntrustedloanreceivableduewithinoneyear

 减：短期投资跌价准备Less:Impairmentforcurrentinvestment

 短期投资净额Netbalofcurrentinvestment

 应收票据Notesreceivable

 应收股利Dividendreceivable

 应收利息Interestreceivable

 应收账款Accountreceivable

 减：应收账款坏账准备Less:BaddebtprovisionforAccountreceivable

 应收账款净额NetbalofAccountreceivable

 其他应收款Otherreceivable

 减：其他应收款坏账准备Less:BaddebtprovisionforOtherreceivable

 其他应收款净额NetbalofOtherreceivable

 预付账款Prepayment

 应收补贴款Subsidyreceivable

 存货Inventory

 减：存货跌价准备Less:ProvisionforInventory

 存货净额NetbalofInventory

 已完工尚未结算款Amountduefromcustomerforcontractwork

 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Otherassetsamp;Intangibleassets

 无形资产Intangibleassets