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中英文资产负债表对照

来源: 互联网 2011-01-07
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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    一年以上的应付款 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.资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____;

 

资 产 负 债 表  

 
MONETARY UNIT:YUAN   
资 产  行次  年初数 资  期末数 资  负债及所有者权益  行次  年初数所有者  期末数所有者  
流动资产     流动负债 :     
现金  1    短期借款  42    
银行存款  2    应付票据  43    
有价债券  4    应付帐款  44    
应收票据  5    应付工资  45    
应收帐款  6    应交税金  46    
减:坏帐准备  7    应付股利  47    
预付帐款  8    预收货款  48    
其他应收款  10    其他应付款  50    
待摊费用  11    预提费用  51    
存货  12    职工奖励及福利基金  52    
减:存货变现损失准备  13    一年内到期的长期负债  53    
一年内到期的长期投资  15    其他流动负债  54    
其他流动资产  16        
流动资产合计  17    流动负债合计  55    
长期投资 :     长期负债 :     
长期投资  18    长期借款  56    
一年以上的应收帐款  20    应付公司债  57    
固定资产 :     应付公司溢价(折价)  58    
固定资产原价  21    一年以上的应付款项  59    
减:累计折旧  22    长期负债合计  60    
固定资产净值  23        
固定资产清理  27        
在建工程 :     其他负债 :     
在建工程  28    筹建期间汇兑收益  61    
无形资产 :     递延投资收益  62    
场地使用权  29    递延税款贷项  63    
工业产权及专有技术  30    其他递延贷项  64    
其他无形资产  31    待转销汇兑收益  65    
无形资产合计  32    其他负债合计  66    
其他资产 :     负债合计  67    
开办费  33    所有者权益 :     
筹建期间汇兑损失  34    资本总额 货币名称及金额     
递延税款借项  35    实收资本 (非人民币资本期末金额)  68    
递延投资损失  36    其中:资损     
其他递延支出  37    中方投资 (非人民币资本期末金额  69    
待转销汇兑损失  38    外方投资 (非人民币资本期末金额)  70    
    减:已归还投资  71    
    资本公积  72    
    储备基金  74    
    企业发展基金  75    
    利润归还投资  76    
    本年利润  77    
    未分配利润  78    
其他资产合计     所有者权益合计  80    
资产合计     负债及所有者权益总计  81    
附注: 1.受托加工材料____;2.受托代销商品____;3.代管商品物资____;4.由企业负责的应收票据贴现____;   
5.租入固定资产____;6.本年支付的进口环节税金____. ____;  

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