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1、资产负债表中英文对照版一、企业财务会计报表封面FINANCIAL REPORTCOVER报表所属期间之期末时间点Period Ended所属月份 Reporting Period报出日期Submit Date记账本位币币种 Local Reporting Currency 审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产 Current Assets货币资金Bank and Cash短期投资 Current Investment 年内到期委托贷款Entrusted loan receivable due within one year
2、减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment forcurrent investment短期投资净额 Net bal of current investment 应 收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable减：应收账款坏账准备Less: Bad debt provision for
3、 Account receivable应收账款净额 Net bal of Account receivable 其 他应收款 Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预 付账款Prepayment应收补贴款Subsidy receivable 存货 Inventory减：存货跌价准备Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算 款 Amount
4、 due from customer for contract work待摊费用Deferred Expense 一年内到期的长期债 权投资 Long-term debt investment due within one year一年内到期的应收融资租赁款Finance lease receivables due within one year其他流动资产 Other current assets流动资产合计Total current assets长期投资Longterm investment长期股权投资 Long-term equity investment 委托贷款 Entrusted
5、loan receivable 长期债权投资 Long-term debt investment 长期投资合计 Total for long-1erm investment 减：长期股权投资减值准备Less:Impairment for longterm equity investment减：长期债权投资减值准备Less:Impairment for longterm debt investment减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额 Net bal of long-term investment 其中：合并
6、价差 Include: Goodw订 1 (Negative goodwill) 固定资产 Fixed assets固定资产原值Cost减： 累计折旧 Less: Accumulated Depreciation 固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固宗洛产净 NRV of fixed assets工程物资 Mat erial holds for cons true tion of fixed asse ts 在建工程 Cons true tion in progress 减：在建工程减值准备Less: Impairm
7、ent for construetionin progress Net bal of construetion in 在建工程净progress固定贵产"冃 Fixed assets to be disposed of 固定资产合 Total fixed assets无形资产及其他资产Other assets & Intangible assets 无形资产 Intangible assets减：无形资产减值准备Less: Impairment forintangible assets无形资产净 Net bal of intangible assets m 艮期付摊贝 Lon
8、g-tenn deferred expense 融资租赁未担保余值Finance lease -I TC IO + c ,residual values融咨租伟_ 一应收融资租赁款Finance c c cReceivables其他长期资 Other non-current assets无形及其他长期资产合计Total other assets & intangibleassets 递延税项Deferred Tax递延税款借项Deferred Tax assets 资产总计 Total assets负债及所有者（或股东）权益Liability & Equity流动负债Curre
9、nt liatdlity短期借款 Short-term loans 应付票据 Notes payable 应付 账款Accounts payable已结算尚未完工款 预收账款Advance from customers应付工资Payroll payable 应付福利费 Welfare payable 应付股 利 Dividend payable 应交税金 Taxes payable 其他应 交款 Other fees payable 其他应付款 Other payable 预提费用Accrued Expense预计负债Provision递延 收益Deferred Revenue 一年内到期的长
10、期负债Long- term liability due within one year其他流动负债Other current liab订ity流动负债 合计 Total current liability长期负债Long-term liability长期借款Long- tenn loans应付债券Bonds payable长期应付款 Long-term payable 专项应付款 Grants & Subsidies received 其他长期负债 Other long- tenn liability 长期负债合计 Total long-tenn liability递延税项Deferred Tax递延稅款贷项 Deferred Tax liabilities 负债合计 Total liability 少数股东权益 Minority interests 所 有者权益（或股东权益）Owners ' Equity实收 资本（或股本）Paid in capital减；已归还投 资 Less: Capital redemption 实收资本（或股 本）净额 Net bal of Paid in capital