中英文财务报表对照

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