中英文資產(chǎn)負(fù)債表對(duì)照

來(lái)源: 互聯(lián)網(wǎng) 編輯： 2011/01/07 16:58:38　　字體：大小

BALANCE SHEET
Printed by For the year（or,quarter,month）ended JULY31,1998
ASSETS				LIABLITIES AND OWNER'EQUITY
	LINENO	AT BEG OF YEAR	AT END OF YEAR
CURRENT ASSETS EQUI				CURRENT LIABILITIES
Cash on handIT	1			Short term loansS
Cash in bankloan	2			Notes payableansS
Marketable securities	4			Accounts payableties
Notes receivableetie	5			Accrued payrolletie
Accounts receivablees	6			Taxes payablevabl
Less:Provision for bad debts F	7			Dividends payablebad
Advance to suppliersd de	8			Advances from customersbts
Other receivablesustom	10			Other payablesesust
Deferred and prepaid expenses For	11			Accrued expensesaid
Inventoriesns	12			Staff and worker' bonus and welfare fundhe year（o
Less:Provision for loss on realizationof inventoriesquarter,mo	13			Long-term liabilities due within one yearinventorie
Long-term investments maturing within one yeartoriesquar	15			Other current liabilitiesg with
Other current assetslities	16
Total current assetsg with	17			Total current liabilitiesg with
LONG TERM INVESTMENTSliti				LONG-TERM LIABILITIESliti
Long-term investmentsiesg	18			Long-term loansment
Receivables clooectable after onr yearne yearto	20			Debentures payablee aft
FIXED ASSETS: pay				Premium （discount） on debentures payableeartorie
Fixed assets-cost） on d	21			一年以上的應(yīng)付款 Payable due after one yearentures p
Less:Accumulated depreciationes pa	22			Total long term liabilitiesbleear
Fixed assets-net valueerm li	23
Disposal of fixed assetsm liab	27
CONSTRUCTION IN PROGRESSsm l				OTHER LIABILITIESROGR
Construction in progressliab	28			Exchange gain during start-up periodsbleeart
INTANGIBLE ASSETS:ing				Deferred gain on investmentsperiod
Land occupancy rightvestm	29			Deferred taxes creditstment
Proprietary technology and patentsriodsblee	30			Other deferred creditd pate
Other intangible assetsd pate	31			Unamortized exchange gainatentsr
Total intangible assetsriodsb	32			Total other liabilities asset
OTHER ASSETSer l				Total liabilitiessset
Organization expensesies	33			OWNERS' EQUITYation
Exchange loss during start-up perioddsbleear	34			Registered capital Currency and amount）oddsbleeart
Deferred taxs debit and a	35			Paid in capital（amount of foreign currency at end of period,month）ended D
Deferred loss on investmentsn curr	36
Other deferred expensesmentsn	37			Chinese investment（amount of foreign currency at end of periodnth）ended DEC
Unamortized exchange loss foreig	38			Foreign investment（amount of foreign currency at end of periodnth）ended DEC
				Less:Investment returnedeign c
				Capital surplusnede
				Reserve fundusne
				Enterprise expansion fundign cu
				Profit capitalised on return of investmentnd of
				Current year profitrn o
				Undistributed profitstrn o
Total other assetsted pr				Total owners' equityrn of i
TOTAL ASSETS Tot				TOTAL LIABILITIES AND OWNERS' EQUITYnvestmentn
Notes：1. Customer' materials to be processed____;2. Consignment in____;3.資Goods held for others____;4. Notes receivable discounted with recourse____;
5. Fixed assets under operating lease____;6. Current year payment of import taxes____.d for others____;

資產(chǎn) 負(fù) 債表
MONETARY UNIT:YUAN
資產(chǎn)	行次	年初數(shù) 資	期末數(shù) 資	負(fù)債及所有者權(quán)益	行次	年初數(shù)所有者	期末數(shù)所有者
流動(dòng)資產(chǎn)				流動(dòng)負(fù)債 :
現(xiàn)金	1			短期借款	42
銀行存款	2			應(yīng)付票據(jù)	43
有價(jià)債券	4			應(yīng)付帳款	44
應(yīng)收票據(jù)	5			應(yīng)付工資	45
應(yīng)收帳款	6			應(yīng)交稅金	46
減：壞帳準(zhǔn)備	7			應(yīng)付股利	47
預(yù)付帳款	8			預(yù)收貨款	48
其他應(yīng)收款	10			其他應(yīng)付款	50
待攤費(fèi)用	11			預(yù)提費(fèi)用	51
存貨	12			職工獎(jiǎng)勵(lì)及福利基金	52
減：存貨變現(xiàn)損失準(zhǔn)備	13			一年內(nèi)到期的長(zhǎng)期負(fù)債	53
一年內(nèi)到期的長(zhǎng)期投資	15			其他流動(dòng)負(fù)債	54
其他流動(dòng)資產(chǎn)	16
流動(dòng)資產(chǎn)合計(jì)	17			流動(dòng)負(fù)債合計(jì)	55
長(zhǎng)期投資 :				長(zhǎng)期負(fù)債 :
長(zhǎng)期投資	18			長(zhǎng)期借款	56
一年以上的應(yīng)收帳款	20			應(yīng)付公司債	57
固定資產(chǎn) :				應(yīng)付公司溢價(jià)（折價(jià)）	58
固定資產(chǎn)原價(jià)	21			一年以上的應(yīng)付款項(xiàng)	59
減:累計(jì)折舊	22			長(zhǎng)期負(fù)債合計(jì)	60
固定資產(chǎn)凈值	23
固定資產(chǎn)清理	27
在建工程 :				其他負(fù)債 :
在建工程	28			籌建期間匯兌收益	61
無(wú)形資產(chǎn) :				遞延投資收益	62
場(chǎng)地使用權(quán)	29			遞延稅款貸項(xiàng)	63
工業(yè)產(chǎn)權(quán)及專有技術(shù)	30			其他遞延貸項(xiàng)	64
其他無(wú)形資產(chǎn)	31			待轉(zhuǎn)銷匯兌收益	65
無(wú)形資產(chǎn)合計(jì)	32			其他負(fù)債合計(jì)	66
其他資產(chǎn) :				負(fù)債合計(jì)	67
開(kāi)辦費(fèi)	33			所有者權(quán)益 :
籌建期間匯兌損失	34			資本總額貨幣名稱及金額
遞延稅款借項(xiàng)	35			實(shí)收資本（非人民幣資本期末金額）	68
遞延投資損失	36			其中:資損
其他遞延支出	37			中方投資（非人民幣資本期末金額	69
待轉(zhuǎn)銷匯兌損失	38			外方投資（非人民幣資本期末金額）	70
				減:已歸還投資	71
				資本公積	72
				儲(chǔ)備基金	74
				企業(yè)發(fā)展基金	75
				利潤(rùn)歸還投資	76
				本年利潤(rùn)	77
				未分配利潤(rùn)	78
其他資產(chǎn)合計(jì)				所有者權(quán)益合計(jì)	80
資產(chǎn)合計(jì)				負(fù)債及所有者權(quán)益總計(jì)	81
附注： 1.受托加工材料____;2.受托代銷商品____;3.代管商品物資____;4.由企業(yè)負(fù)責(zé)的應(yīng)收票據(jù)貼現(xiàn)____;
5.租入固定資產(chǎn)____;6.本年支付的進(jìn)口環(huán)節(jié)稅金____. ____;