企业财务报表双语对照模板.docxVIP

企业财务报表双语对照模板

一、资产负债表(BalanceSheet)

资产负债表是反映企业在某一特定日期（如月末、季末、年末）全部资产、负债和所有者权益情况的会计报表，它揭示了企业在特定时点的财务状况，被誉为企业的“财务快照”。

模板结构(TemplateStructure):

项目(Item)

行次(LineNo.)

期末余额(EndingBalance)

年初余额(BeginningBalance)

**Item**

**LineNo.**

**EndingBalance**

**BeginningBalance**

:-----------------------------------

:--------------

:------------------------

:---------------------------

:---------------------------------------

:-----------

:-----------------

:--------------------

**资产(Assets)**

**Assets**

流动资产：(CurrentAssets:)

CurrentAssets:

货币资金(CashandCashEquivalents)

CashandCashEquivalents

交易性金融资产(TradingFinancialAssets)

TradingFinancialAssets

应收票据(NotesReceivable)

NotesReceivable

应收账款(AccountsReceivable)

AccountsReceivable

预付款项(Prepayments)

Prepayments

应收利息(InterestReceivable)

InterestReceivable

应收股利(DividendsReceivable)

DividendsReceivable

其他应收款(OtherReceivables)

OtherReceivables

存货(Inventories)

Inventories

一年内到期的非流动资产(Non-currentAssetsDueWithinOneYear)

Non-currentAssetsDueWithinOneYear

其他流动资产(OtherCurrentAssets)

OtherCurrentAssets

流动资产合计(TotalCurrentAssets)

TotalCurrentAssets

非流动资产：(Non-CurrentAssets:)

Non-CurrentAssets:

长期股权投资(Long-termEquityInvestments)

Long-termEquityInvestments

固定资产(FixedAssets)

FixedAssets

在建工程(ConstructioninProgress)

ConstructioninProgress

无形资产(IntangibleAssets)

IntangibleAssets

商誉(Goodwill)

Goodwill

长期待摊费用(Long-termDeferredExpenses)

Long-termDeferredExpenses

递延所得税资产(DeferredTaxAssets)

DeferredTaxAssets

其他非流动资产(OtherNon-CurrentAssets)

OtherNon-CurrentAssets

非流动资产合计(TotalNon-CurrentAssets)

TotalNon-CurrentAssets

**资产总计(TotalAssets)**

**TotalAssets**

**负债和所有者权益(LiabilitiesandEquity)**

**LiabilitiesandEquity**

**负债(Liabilities)**

**Liabilities**

流动负债：(CurrentLiabilities:)

CurrentLiabilities:

短期借款(Short-termBorrowings)

Short-termBorrowings

应付票据(NotesPayable)

NotesPayable

应付账款(AccountsPayable)

AccountsPayable

预收款项(AdvancesfromCust