2012-3-23
资产
Assets
流动资产
Current assets
货币资金
Cash at bank and on hand
交易性金融资产
Financial assets held for trading
应收票据
Notes receivable
应收账款
Accounts receivable
预付款项
Advances to suppliers
应收利息
Interest receivable
应收股利
Dividends receivable
其他应收款
Other receivables
存货
Inventories
一年内到期的非流动资产
Current portion of non-current assets
其他流动资产
Other current assets
流动资产合计
Total current assets
非流动资产
Non-current assets
可供出售金融资产
Available-for-sale financial assets
持有至到期投资
Held-to-maturity investments
长期应收款
Long-term receivables
长期股权投资
Long-term equity investments
投资性房地产
Investment properties
固定资产
Fixed assets
在建工程
Construction in progress
工程物资
Construction materials
固定资产清理
Fixed assets pending for disposal
生产性生物资产
Bearer biological assets
油气资产
Oil and gas assets
无形资产
Intangible assets
开发支出
Development costs
商誉
Goodwill
长期待摊费用
Long-term prepaid expenses
递延所得税资产
Deferred tax assets
其他非流动资产
Other non-current assets
非流动资产合计
Total non-current assets
资产总计
Total assets
负债及所有者权益
Liabilities and owners’ equity
流动负债
Current liabilities
短期借款
Short-term borrowings
交易性金融负债
Financial liabilities held for trading
应付票据
Notes payable
应付账款
Accounts payable
预收款项
Advances from customers
应付职工薪酬
Employee benefits payable
应交税费
Taxes payable
应付利息
Interest payable
应付股利
Dividends payable
其他应收款
Other payables
一年内到期的非流动负债
Current portion of non-current liabilities
其他流动负债
Other non-current liabilities
流动负债合计
Total current liabilities
非流动负债
Non-current liabilities
长期借款
Long-term borrowings
应付债券
Debentures payable
长期应付款
Long-term payable
专项应付款
Payables for specific projects
预计负债
Provisions
递延所得税负债
Deferred tax liabilities
其他非流动负债
Other non-current liabilities
非流动负债合计
Total non-current liabilities
负债合计
Total liabilities
所有者权益
Owners’ equity
实收资本
Paid-in capital
资本公积
Capital surplus
盈余公积
Surplus reserve
未分配利润
Undistributed profits
外币报表折算差额
Difference on translation of foreign currency financial statements
归属于母公司所有者权益合计
Total equity attributable to equity holders of the Company
少数股东权益
Minority interest
所有者权益合计
Total owners’ equity
负债及所有者权益合计
Total liabilities and owners’ equity
资产负债表中英文对照中文名称英文名称
流动资产CURRENT ASSETS：
现金Cash on hand
银行存款Cash in bank
有价证券Marketable securitiea
应收票据Notes receivable
应收帐款Accounts receivable
坏帐准备Provision for bad debts
预付帐款Advances to suppliers
其他应收款Other receivables
待摊费用Deferred and prepaid expenses
存货Inventories
存货变现损失准备Provision for loss on realization of inventory
一年内到期的长期债券投资Long-term investments maturing within one year
其他流动资产Other current assets
长期投资Long-term in vestments
一年以上的应收款项Receivables collectable after one year
固定资产：FIXED ASSETS:
固定资产原价Fixed assets-cost
累计折旧Accumulated depreciation
固定资产净值Fixed assets-net value
固定资产清理Disposal of fixed assets
在建工程Construction in progress
无形资产INTANGIBLE ASSETS:
场地使用权Land occupancy right
工业产权及专有技术Proprietary technology and patents
其他无形资产Other intangibles assets
其他资产：OTHER ASSETS
开办费Organization expenses
筹建期间汇兑损失Exchange loss during start-up peried
递延投资损失Deferred loss on investments
递延税款借项Deferred taxes debit
其他递延支出Other deferred expenses
待转销汇兑损失Unamortized cxehange loss
流动负债CURRENT LIABILITIES:
短期借款Short term loans
应付票据Notes payable
应付帐款Accounts payable
应付工资Accrued payroll
应交税金Taxes payable
应付利润Dividends payable
预收货款Advances from customers
其他应付款Other payables
预提费用Accrued expenses
应付福利费Staff and workers bonus and welfare fund
一年内到期的长期负债Long-term liabitities due within one year
其他流动负债Other current liabilities
长期负债LING-TERMLIABILITIES
长期借款Ling-term loans
应付公司债Debentures payable
应付公司债溢价（折价）Premium(discount)on debentures payable
一年以上的应付款项Payables due after one year
其他负债OTHER LIABILITES
筹建期间汇兑收益Exchange gain during start-up period
递延投资收益Deferred gain on investments
递延税款贷项Deferred taxes credit
其他递延贷项Other deferred credit
待转销汇兑收益Unamortized exchange gain
所有者权益：OWNERS' EQUITY
实收资本Paid in capital
其中：中方投资Including:Chinese investment
其中：外方投资Including:Foreign investment
已归还投资Investment returned
资本公积Capital surplus
储备基金Reserve fund
企业发展基金Enterprise expansion fund
利润归还投资Profits capitalised on return of investment
本年利润current year profit
未分配利润Undistributed profits
主营业务收入Revenue from main operation
主营业务成本Cost of main operation
主营业务税金及附加Tax and additional duty of main operation
主营业务利润Income from main operation
其他业务利润Incom from other operation
营业费用Operating expense
管理费用General and administrative expense
财务费用Financial expense
利息支出Interest expense
汇兑损失Exchange loss
营业利润Operating Income
投资收益Investment income
营业外收入Non-operating income
营业外支出Non operating expense
利润总额Income before tax
所得税income tax
净利润Net income
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财会英语 > 正文中英文资产负债表对照
2011-01-07 16:58 来源：互联网
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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____. ____;
