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1、资产负债表中英文对照样表Bala nee Sheet编制单位：年 月曰单位：元Prepared by:Mon th: Date: year:Monetary unit:资产行次年初数期末数负债和所有者权益行次年初数期末数AssetsLi neNo .Beg.bala nc eEnd.bala nce或股东权益Lin eNo.Beg.bala nc eEnd.bala nceLiabilities & Own ers(Stockholders) equity流动资产：流动负债：Curre nt assets :Current liabilities货币资金1短期借款68Mon etaryfun
2、dsShort-term loa ns短期投资2应付票据69Short-term in vestme ntsNotes payable应收票据3应付账款70Notes receivableAcco unts payable应收股利4预收账款71Divide nd receivableAdva nces from customers应收利息5应付工资72In terest receivable应收账款Acco unts receivable6其他应收款7Otherreceivables预付账款Adva nces tosuppliers8应收补贴款9Subsidies receivable存货10
3、Inven tories待摊费用Prepaidexpenses11一年内到期的长期债权投资21Lon g-term debt in vestme nt due with in a year其他流动资产Other curre nt24Accrued payroll应付福利费73Welfare expe nses payable应付股利74Divide nd payable应交税金Taxes payable75其他应交款80Other payables其他应付款81Other amounts payable预提费用Accrued expe nses82预计负债83Estimated liabili
4、ties一年内到期的长期负债Long-term liabilitiesduewith in a year86assets流动资产合计31其他流动负债90Sub-total of curre nt assetsOther current liabilities长期投资：Lon g-term in vestme nts长期股权投资32流动负债合计100Lon g-term equity in vestme ntSub-total of curre nt liabilities长期债权投资34长期负债：Lon g-term debt in vestme ntLon g-term liabilitie
5、s长期投资合计38长期借款101Sub-total ofIon g-term in vestme ntsLon g-term borrow ings固定资产：应付债券102Fixed assets :Bonds payable固定资产原价39长期应付款103Fixed assets-costLon g-term payables减：累计折旧40专项应付款106Less :Special payablesAccumulateddepreciati on固定资产净值41其他长期负债108Fixed assets-NBVOther Ion g-term liabilities减：固定资产减值准备42
6、长期负债合计110Less :Provisio n for impairme nt Of fixed assetsSub-total of Ion g-termliabilities固定资产净额43递延税项：Fixed assets-netDeferred taxes工程物资44递延税款贷项111Con struct ion materialsDeferred tax credit在建工程45负债合计114Con struct ion in progressTotal liabilities固定资产清理46Disposal of fixed assets固定资产合计50所有者权益或股东权益Su
7、b-total of fixed assetsOwn ers(Stockholders)equity无形资产及其实收资本或股本115他资产：Intan gible and other assets :Paid-i ncapital(or stock)无形资产51减：已归还投资116Intan gible assetsLess : Investmentreturned长期待摊资产52实收资本或股本净额117Lon g-term prepayme ntsPaid-i n capital(orstock)-net其他长期资产53资本公积118OtherIon g-termassetsCapital
8、surplus无形资产及其他资产合计60盈余公积119Sub-total of intan gible and other assetsSurplus reserve其中：法定公益金120In cludi ng: Statutorypublic welfare fund递延税项未分配利润121Deferred taxes :Un distributed profit递延税款借项61所有者权益或股东权 益合计122Deferred tax debitTotalown ers(stockholders)equity资产总计负债和所有者权益或股东权益合计Total assets67Total liabilities & own ers (stockholders) equity135