中英文資產負債表對照

來源: 互聯網編輯： 2011/01/07 16:58:38　　字體：大小

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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____;

資產負債表
MONETARY UNIT:YUAN
資產	行次	年初數資	期末數資	負債及所有者權益	行次	年初數所有者	期末數所有者
流動資產				流動負債 :
現金	1			短期借款	42
銀行存款	2			應付票據	43
有價債券	4			應付帳款	44
應收票據	5			應付工資	45
應收帳款	6			應交稅金	46
減：壞帳準備	7			應付股利	47
預付帳款	8			預收貨款	48
其他應收款	10			其他應付款	50
待攤費用	11			預提費用	51
存貨	12			職工獎勵及福利基金	52
減：存貨變現損失準備	13			一年內到期的長期負債	53
一年內到期的長期投資	15			其他流動負債	54
其他流動資產	16
流動資產合計	17			流動負債合計	55
長期投資 :				長期負債 :
長期投資	18			長期借款	56
一年以上的應收帳款	20			應付公司債	57
固定資產 :				應付公司溢價（折價）	58
固定資產原價	21			一年以上的應付款項	59
減:累計折舊	22			長期負債合計	60
固定資產凈值	23
固定資產清理	27
在建工程 :				其他負債 :
在建工程	28			籌建期間匯兌收益	61
無形資產 :				遞延投資收益	62
場地使用權	29			遞延稅款貸項	63
工業產權及專有技術	30			其他遞延貸項	64
其他無形資產	31			待轉銷匯兌收益	65
無形資產合計	32			其他負債合計	66
其他資產 :				負債合計	67
開辦費	33			所有者權益 :
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	35			實收資本（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
				儲備基金	74
				企業發展基金	75
				利潤歸還投資	76
				本年利潤	77
				未分配利潤	78
其他資產合計				所有者權益合計	80
資產合計				負債及所有者權益總計	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.由企業負責的應收票據貼現____;
5.租入固定資產____;6.本年支付的進口環節稅金____. ____;