中英文资产负债表对照

来源：互联网 2011-01-07

普通

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____. ____;