资产负债表_模板一(中英对照).doc

精品文档，仅供学习与交流，如有侵权请联系网站删除资产负债表Balance Sheet编制单位Prepared by: 日期Date: 单位Unit: 元RMB Yuan资产Assets行次Line No.年初数Opening Amounting期末数Closing Amounting负债及所有者权益Liabilities & Owner’s Equity行次Line No.年初数Opening Amounting期末数Closing Amounting流动资产：Current assets:1流动负债Current liabilities:36 货币资金Cash2短期借款Short-term loans 37 短期投资Short-term investment3应付票据Notes payable 38应收票据Notes receivable4 应付账款Accounts payable39 应收账款Account receivable5 预收账款Advances from customers40 减：坏账准备Less: Bad debt reserves6 其他应收款Other creditors41 应收账款净额Net Account receivable7 应付工资Wages payable42预付账款Accounts prepaid8应付福利费Welfare payable43其他应收款Other receivables9 未交税金Tax unpaid44存货Inventories10 未付利润Unpaid profits45其中：原材料Including: raw material11 其他未交款Other unpaid46 产成品Finished goods12预提费用Provision for expenses47 发出商品Goods sold13 待扣税金Tax to be deducted48 待摊费用Prepaid and deferred expenses 14 一年内到期的长期负债Long term liabilities due within one year49待处理流动资产净损失Unsettled G/L on current assets 15其他流动负债Other current liabilities50 一年内到期的长期债券投资Long-term debenture investment falling due in a year16流动负债合计Total current liabilities51其他流动资产Other current assets17长期负债：Long-term liabilities:52流动资产合计Total current assets18长期借款Long-term loans payable53长期投资：Long-term investment:19应付债券Bonds payable54 长期投资Long-term investment20长期应付款Long-term accounts payable55固定资产：Fixed assets:21 其他长期负债Other long-term liabilities56 固定资产原价Fixed assets-cost22其中：住房周转金Including: revolving fund of house57减：累计折旧Less: Accumulated Depreciation23长期负债合计Total long-term liabilities58固定资产净值Fixed assets-net value24负债合计Total liabilities59固定资产清理Disposal of fixed assets25所有者权益：Owner's equity:60在建工程Construction in Progress26 实收资本Paid-in capital61待处理固定资产净损失Unsettled G/L on fixed assets27 资本公积Capital reserves62固定资产合计Total fixed assets28 盈余公积Surplus reserves63无形及递延资产：Intangible assets & Deferred assets 29 其中：公益金Including: public welfare fund64 无形资产（土地使用权）Intangible assets (Land-use right)30 未分配利润Retained profits65 递延资产Deferred assets31所有者权益合计Total owner's equity66 无形及递延资产合计Total intangible assets & deferred assets3267其他资产：Other assets:3368 其他长期资产Other long-term assets3469资产总计Total Assets35负债及所有者权益合计Total Liabilities & Owner’s Equity70补充资料：1、已贴现的商业承兑汇票——元； 2、融资租入固定资产原价——元。

Supplementary information: 1. Discounted commercial acceptance bill RMB￥——Yuan; 2. Fixed assets-cost on financial lease RMB￥—— Yuan.单位负责人Person in Charge of the Enterprise: 主管会计工作负责人Person in Charge of Accounting: 总会计师Chief Accountant: 复核Check: 制表Tabulated by: 【精品文档】第 页。