【中英对照】资产负债表中英文对照版
2014-12-25 13:05阅读：
一、企业财务会计报表封面 FINANCIAL
REPORT COVER
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
一年内到期委托贷款 Entrusted loan receivable due within
one year
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 for current
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 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 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 Long-term
investment
长期股权投资 Long-term equity
investment
委托贷款 Entrusted loan
receivable
长期债权投资 Long-term debt
investment
长期投资合计 Total for long-term
investment
减：长期股权投资减值准备 Less: Impairment for long-term
equity investment
减：长期债权投资减值准备 Less: Impairment for long-term
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：合并价差 Include: Goodwill (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
固定资产净额 NBV of fixed
assets
工程物资 Material holds for construction of fixed
assets
在建工程 Construction in
progress
减：在建工程减值准备 Less: Impairment for construction in
progress
在建工程净额 Net bal of construction in
progress
固定资产清理 Fixed assets to be disposed
of
固定资产合计 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 for intangible
assets
无形资产净额 Net bal of intangible
assets
长期待摊费用 Long-term deferred
expense
融资租赁——未担保余值 Finance lease
–Unguaranteed residual values
融资租赁——应收融资租赁款 Finance lease
–Receivables
其他长期资产 Other non-current
assets
无形及其他长期资产合计 Total other assets & intangible
assets
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 Current
liability
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
一年内到期的长期负债 Long-term liability due within one
year
其他流动负债 Other current
liability
流动负债合计 Total current
liability
长期负债 Long-term
liability
长期借款 Long-term 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-term
liability
长期负债合计 Total long-term
liability
递延税项 Deferred Tax
递延税款贷项 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
资本公积 Capital
Reserves
盈余公积 Surplus
Reserves
其中：法定公益金 Include: Statutory
reserves
未确认投资损失 Unrealised investment
losses
未分配利润 Retained profits after
appropriation
其中：本年利润 Include: Profits for the
year
外币报表折算差额 Translation
reserve
所有者(或股东)权益合计 Total
Equity
负债及所有者(或股东)权益合计 Total
Liability & Equity
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