财务报表中英文

新会计准则下的英文版的会计报表

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Cash and Cash Equivalents

短期投资Short-term 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 Deduct: Depreciation Reserve for Entrusted Loan Receivable Due within One Year

减：短期投资跌价准备Deduct: Falling Price Reserve for Short-term Investment

短期投资净额Net Value of Short-term Investment

应收票据Notes Receivable

应收股利Dividends Receivable

应收利息Interest Receivable

应收账款Accounts Receivable

减：应收账款坏账准备Deduct: Bad Debt Reserve for Accounts Receivable

应收账款净额Net Value of Accounts Receivable

其他应收款Other Receivable

减：其他应收款坏账准备Deduct: Bad Debt Reserve for Other Receivable

其他应收款净额Net Value 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Deduct: Inventory Falling Price Reserve

存货净额Net Value 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 Investment on Bonds Due within One Year

一年内到期的应收融资租赁款Financial Lease Receivable 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 Investment on Stocks

委托贷款Entrusted Loan

长期债权投资Long-term Investment on Bonds

长期投资合计Total Long-term Investment

减：长期股权投资减值准备Deduct: Depreciation Reserve for Long-term Investment on Stocks

减：长期债权投资减值准备Deduct: Depreciation Reserve for Long-term Investment on

Bonds

减：委托贷款减值准备Deduct: Depreciation Reserve for Entrusted Loan

长期投资净额Net Value of Long-term Investment

其中：合并价差Include: Cost-Book Value Differentials

固定资产Fixed Assets

固定资产原值 Original Value of Fixed Asset

减：累计折旧Deduct: Accumulated Depreciation

固定资产净值Net Value of Fixed Assets

减：固定资产减值准备Deduct: Depreciation Reserve for Fixed Assets

固定资产净额Net Value of Fixed Assets

工程物资Project Goods and Material

在建工程Construction in Progress

减：在建工程减值准备Deduct:Depreciation Reserve for Construction in Progress 在建工程净额Net Value of Construction in Progress

固定资产清理Disposal of Fixed Assets

固定资产合计Total Fixed Assets

无形资产及其他资产 Intangible Assets & Other Assets

无形资产Intangible Assets

减：无形资产减值准备Deduct: Depreciation Reserve for Intangible Assets

无形资产净额Net Value of Intangible Assets

长期待摊费用Long-term Deferred Expense

融资租赁——未担保余值Financial Lease – Unguaranteed Residual Values

融资租赁——应收融资租赁款Financial Lease –Financial Lease Receivable

其他长期资产Other Long-term Assets

无形及其他长期资产合计Total of Intangible Assets & Other Assets

递延税项Deferred Tax

递延税款借项Deferred Tax Debits

资产总计Total Assets

负债及所有者（或股东）权益Liability & Owners’ (Shareholders) 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Unearned Receivable

预收账款Deposit Received

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 Accrued Liabilities

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