资产负债表中英文对照

整理文档很辛苦,赏杯茶钱您下走!

免费阅读已结束,点击下载阅读编辑剩下 ...

阅读已结束,您可以下载文档离线阅读编辑

资源描述

编制单位:Nameofenterprise:2010年12月31日December31,2010Unit:yuan单位:元资产Assets期末余额Endingbalance年初余额Beginningbalance负债和所有者权益LiabilitiesandOwners'Equity期末余额Endingbalance年初余额Beginningbalance流动资产:CurentAssets流动负债:CurrentLiabilities货币资金cashandcashequivalents短期借款short-termborrowings交易性金融资产tradeablefinancialassets交易性金融负债tradablefinancialliabilities应收票据notesreceivable应付票据notespayable应收账款accountsreceivable应付账款accountspayable减:坏账准备Less:Provisionforbaddebts预收款项advancereceipts预付账款prepayments应付职工薪酬accruedpayroll应收利息interestreceivable应交税费accruedtax应收股利dividendreceivables应付利息accruedinterestpayable其他应收款otherreceivables应付股利dividendpayable存货inventories其他应付款otherpayables其中:原材料Ofwhich:rawmaterials一年内到期的非流动负债currentliailitiesfallingduewithinoneyear库存成品及商品Inventoryoffinishedproductsandgoods其他流动负债othercurrentliabilities低值易耗品Consumables流动负债合计Totalofcurrentliabilities一年内到期的非流动资产curentassetsfallingduewithinoneyear其他流动资产othercurrentassets流动资产合计Totalofcurrentassets非流动负债:Non-currentLiabilities非流动资产:Non-currentAssets长期借款long-termloan可供出售金融资产available-for-salefinancialassets应付债券bondspayable持有志到期投资held-for-maturityinvestement长期应付款long-termaccountspayable长期应收款long-termaccountreceivable专项应付款accountspayableforspecialisedterms长期股权投资long-termequityinvestemtns预计负债provisionforliabilities投资性房地产investmentproperty递延所得税负债deferredincometaxliabilities固定资产原值Fixedassets-cost其他非流动负债othernon-currentliabilities减:累计折旧Less:Accumulateddepreciationcost非流动负债合计Totalofnon-currentliabilities减:固定资产减值准备Less:Provisionforimpairmentoffixedassets负债合计Totalofliabilities固定资产净值Fixedassets-netvalue在建工程long-termcontract所有者权益:Owners'equity工程物资materialheldforconstructionoffixedassets实收资本capital固定资产清理disposaloffixedassets(1)国家资本金(1)NationalCapital生产性生物资产Productionofbiologicalassets(2)集体资本金(2)Collectivecapital油气资产Oilandgasassets(3)法人资本金(3)legalcapital无形资产intangibleassets(4)个人资本金(4)PersonalCapital减:累计摊销Less:accumulatedamortization(5)外商资本金capitalreserve开发支出Developmentexpenditure资本公积商誉goodwill减:库存股less:treasurystock长期待摊费用long-termdeferredexpense盈余公积earningsreserve递延所得税资产deferredincometaxassets未分配利润retainedearnings其他非流动资产othernon-currentassets非流动资产合计Totalofnon-currentasses所有者权益总计Totalofowners'equity资产总计TotalofAssets负债和所有者权益总计Totalofliabilitiesandowners'equity资产负债表TheStatementofFinancialPosition

1 / 1
下载文档,编辑使用

©2015-2020 m.777doc.com 三七文档.

备案号:鲁ICP备2024069028号-1 客服联系 QQ:2149211541

×
保存成功