资产负债表-英文版
完整中英文对照资产负债表,损益表 ,现金流量表
完整英文版资产负债表、利润表及现金流量表Balance Sheet 资产负债表ITEM项目Cash 货币资金Short term investments短期投资Notes receivable 应收票据Dividend receivable应收股利Interest receivable应收利息Accounts receivable 应收帐款Other receivables 其他应收款Accounts prepaid预付帐款Future guarantee 期货保证金Allowance receivable 应收补贴款Export drawback receivable应收出口退税Inventories存货Including：Raw materials其中:原材料Finished goods 产成品（库存商品）Prepaid and deferred expenses 待摊费用Unsettled G/L on current assets 待处理流动资产净损失Long—term debenture investment falling due in a year 一年内到期的长期债权投资Other current assets其他流动资产Total current assets 流动资产合计Long—term investment：长期投资：Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference＊合并价差Total long—term investment 长期投资合计Fixed assets—cost 固定资产原价Less: Accumulated Depreciation减:累计折旧Fixed assets—net value 固定资产净值Less: Impairment of fixed assets 减：固定资产减值准备Net value of fixed assets固定资产净额Disposal of fixed assets 固定资产清理Project material 工程物资Construction in Progress在建工程Unsettled G/L on fixed assets 待处理固定资产净损失Total tangible assets 固定资产合计Intangible assets 无形资产Including and use rights 其中：土地使用权Deferred assets 递延资产（长期待摊费用）Including：Fixed assets repair其中：固定资产修理Improvement expenditure of fixed assets固定资产改良支出Other long term assets 其他长期资产Among it：Specially approved reserving materials 其中：特准储备物资Total intangible assets and other assets 无形及其他资产合计Deferred assets debits递延税款借项Total Assets 资产总计Balance Sheet 资产负债表（续表）ITEM 项目Short—term loans短期借款Notes payable 应付票款Accounts payab1e 应付帐款Advances from customers预收帐款Accrued wages 应付工资Welfare payable 应付福利费Profits payable应付利润(股利)Taxes payable应交税金Other payable to government其他应交款Other creditors 其他应付款Provision for expenses预提费用Accrued liabilities 预计负债Long term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long—term loans payable长期借款Bonds payable 应付债券long—term accounts payable 长期应付款Special accounts payable专项应付款Other long—term liabilities 其他长期负债Including：Special reserve fund 其中：特准储备资金Total long term liabilities 长期负债合计Deferred taxation credit 递延税款贷项Total liabilities 负债合计Minority interests ＊少数股东权益Subscribed Capital 实收资本(股本）National capital 国家资本Collective capital 集体资本Legal person's/ entity capital法人资本Including: State-owned legal person’s capital其中:国有法人资本Collective legal person's capital 集体法人资本Personal capital 个人资本Foreign businessmen’s capital外商资本Capital surplus 资本公积surplus reserve 盈余公积Including：statutory surplus reserve 其中:法定盈余公积public welfare fund 公益金Supplermentary current capital 补充流动资本Unaffirmed investment loss＊未确认的投资损失（以“—”号填列)Retained earnings 未分配利润Converted difference in Foreign Currency Statements 外币报表折算差额Total shareh older’s equity所有者权益合计Total Liabilities ＆Equity 负债及所有者权益总计INCOME STATEMENT 利润表ITEMS 项目Sales of products 产品销售收入Including：Export sales 其中：出口产品销售收入Less:Sales discount and allowances 减：销售折扣与折让Net sales of products 产品销售净额Less：Sales tax 减:产品销售税金Cost of sales产品销售成本Including：Cost of export sales其中:出口产品销售成本Gross profit on sales产品销售毛利Less：Selling expenses 减：销售费用General and administrative expenses管理费用Financial expenses 财务费用Including：Interest expenses （minus interest income) 其中：利息支出(减利息收入)Exchange losses（minus exchange gains) 汇兑损失(减汇兑收益）Profit on sales 产品销售利润Add：profit from other operations加：其他业务利润Operating profit营业利润Add：Income on investment 加:投资收益Add：Non—operating income 加:营业外收入Less：Non—operating expenses 减：营业外支出Add：adjustment of loss and gain for previous years加：以前年度损益调整Total profit利润总额Less：Income tax 减:所得税Net profit 净利润Cash Flows Statement 现金流量表Prepared by：Period：Unit：拟制人：时间：单位:Items 项目1。
四大财务报表中英文对照
四大财务报表中英文对照全文共四篇示例，供读者参考第一篇示例：四大财务报表是每家公司每年都要制作的重要财务文件，它们记录着公司在一定期间内的财务业绩和资产负债状况。
这四大财务报表分别是资产负债表（Balance Sheet）、损益表（Income Statement）、现金流量表（Cash Flow Statement）和股东权益变动表（Statement of Changes in Equity）。
下面将为您详细介绍这四大财务报表的中英文对照。
一、资产负债表（Balance Sheet）资产负债表是衡量公司财务状况的重要指标，它展示了公司在特定日期的资产、负债和所有者权益的情况。
资产负债表的中英文对照如下：中文：资产负债表英文：Balance Sheet资产（Assets）：1. 流动资产（Current Assets）2. 非流动资产（Non-current Assets）负债和所有者权益（Liabilities and Equity）：1. 流动负债（Current Liabilities）2. 非流动负债（Non-current Liabilities）3. 所有者权益（Equity）资产负债表将公司的资产按照流动性和长期性分类，并将公司的负债和所有者权益细分为流动负债、非流动负债和所有者权益，以展示公司的资产负债结构。
二、损益表（Income Statement）损益表是公司在一定期间内的收入、成本和利润情况的总结，展示了公司的盈利能力。
损益表的中英文对照如下：中文：损益表英文：Income Statement收入（Revenue）：1. 销售收入（Sales Revenue）2. 其他收入（Other Revenue）成本（Expenses）：1. 销售成本（Cost of Goods Sold）2. 营业费用（Operating Expenses）3. 税前利润（Profit Before Tax）利润（Profit）：1. 税后利润（Net Profit）损益表记录了公司在一段时间内的总收入、总成本和净利润，帮助投资者和管理层了解公司的盈利能力。
资产负债表英文
Assets
Assetsrepresent the resources owned by the company that can provide future economic benefits. There are two main categories of assets on a balance sheet:
Equity includes the initial investments by shareholders, retained earnings, and additional paid-in capital.
Importance of a Balance Sheet
The balance sheet is crucial for several reasons:
5.Assessing Liquidity: The balance sheet helps assess a company’s liquidity by comparing its current assets to current liabilities. A higher ratio indicates better liquidity.
In conclusion, the balance sheet is a core financial statement that provides a comprehensive overview of a company’s financial position. It serves as a valuable tool for assessing its solvency, liquidity, and financial performance.
完整中英文对照资产负债表,损益表 ,现金流量表
完整英文版资产负债表、利润表及现金流量表Balance Sheet资产负债表ITEM项目Cash货币资金Short term investments短期投资Notes receivable应收票据Dividend receivable应收股利Interest receivable应收利息Accounts receivable应收帐款Other receivables其他应收款Accounts prepaid预付帐款Future guarantee期货保证金Allowance receivable应收补贴款Export drawback receivable应收出口退税Inventories存货Including：Raw materials其中：原材料Finished goods产成品（库存商品）Prepaid and deferred expenses待摊费用Unsettled G/L on current assets待处理流动资产净损失Long-term debenture investment falling due in a year一年内到期的长期债权投资Other current assets其他流动资产Total current assets流动资产合计Long-term investment：长期投资：Including long term equity investment其中：长期股权投资Long term securities investment长期债权投资Incorporating price difference＊合并价差Total long—term investment长期投资合计Fixed assets-cost固定资产原价Less：Accumulated Depreciation减：累计折旧Fixed assets—net value固定资产净值Less:Impairment of fixed assets减：固定资产减值准备Net value of fixed assets固定资产净额Disposal of fixed assets固定资产清理Project material工程物资Construction in Progress在建工程Unsettled G/L on fixed assets待处理固定资产净损失Total tangible assets固定资产合计Intangible assets无形资产Including and use rights其中：土地使用权Deferred assets递延资产(长期待摊费用）Including:Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assets固定资产改良支出Other long term assets其他长期资产Among it:Specially approved reserving materials其中：特准储备物资Total intangible assets and other assets无形及其他资产合计Deferred assets debits递延税款借项Total Assets资产总计Balance Sheet资产负债表(续表）ITEM项目Short-term loans短期借款Notes payable应付票款Accounts payab1e应付帐款Advances from customers预收帐款Accrued wages 应付工资Welfare payable 应付福利费Profits payable应付利润(股利）Taxes payable应交税金Other payable to government其他应交款Other creditors其他应付款Provision for expenses预提费用Accrued liabilities预计负债Long term liabilities due within one year一年内到期的长期负债Other current liabilities其他流动负债Total current liabilities流动负债合计Long-term loans payable长期借款Bonds payable应付债券long—term accounts payable长期应付款Special accounts payable专项应付款Other long-term liabilities其他长期负债Including：Special reserve fund其中:特准储备资金Total long term liabilities长期负债合计Deferred taxation credit递延税款贷项Total liabilities负债合计Minority interests ＊少数股东权益Subscribed Capital实收资本（股本）National capital国家资本Collective capital集体资本Legal person's/ entity capital法人资本Including：State-owned legal person's capital其中:国有法人资本Collective legal person’s capital集体法人资本Personal capital个人资本Foreign businessmen's capital外商资本Capital surplus资本公积surplus reserve盈余公积Including：statutory surplus reserve其中:法定盈余公积public welfare fund公益金Supplermentary current capital补充流动资本Unaffirmed investment loss * 未确认的投资损失（以“-”号填列）Retained earnings 未分配利润Converted difference in Foreign Currency Statements外币报表折算差额Total shareholder’s equity所有者权益合计Total Liabilities ＆Equity负债及所有者权益总计INCOME STATEMENT利润表ITEMS项目Sales of products产品销售收入Including:Export sales其中:出口产品销售收入Less：Sales discount and allowances减：销售折扣与折让Net sales of products产品销售净额Less:Sales tax减:产品销售税金Cost of sales产品销售成本Including：Cost of export sales其中：出口产品销售成本Gross profit on sales产品销售毛利Less：Selling expenses减:销售费用General and administrative expenses管理费用Financial expenses财务费用Including：Interest expenses （minusinterest income）其中：利息支出(减利息收入）Exchange losses（minus exchange gains)汇兑损失（减汇兑收益)Profit on sales产品销售利润Add：profit from other operations加：其他业务利润Operating profit营业利润Add:Income on investment加：投资收益Add：Non-operating income加：营业外收入Less:Non—operating expenses减：营业外支出Add：adjustment of loss and gain for previous years加:以前年度损益调整Total profit利润总额Less：Income tax减：所得税Net profit净利润Cash Flows Statement现金流量表Prepared by:Period: Unit：拟制人：时间:单位：Items项目1。
完整英文版资产负债表.doc
完整英文版资产负债表、利润表及现金流量表资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Accounts receivable其他应收款Other receivables预付账款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories原材料Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a 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：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less: Accumulated Depreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less: Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets土地使用权use rights递延资产（长期待摊费用）Deferred assets固定资产修理Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets特准储备物资 Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets 递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付账款Accounts payab1e预收账款Advances from customers应付工资Accrued payroll应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities特准储备资金Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person’s capital国有法人资本State-owned legal person’s capital集体法人资本Collective legal person’s capital个人资本Personal capital外商资本Foreign businessmen’s capital资本公积Capital surplus盈余公积surplus reserve法定盈余公积statutory surplus reserve公益金public welfare fund补充流动资本Supplementary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder’s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses利息支出(减利息收入) Interest expenses (minus interest income)汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows Statement1.Cash Flows from Operating Activities: cash流量从经营活动01)Cash received from sales of goods or rendering of services所收到的现金从销售货物或提供劳务02)Rental received收到的租金Value added tax on sales received and refunds of value增值税销售额收到退款的价值03)added tax paid增值税缴纳04)Refund of other taxes and levy other than value added tax退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities其他现金收到有关经营活动08)Sub-total of cash inflows分，总现金流入量09)Cash paid for goods and services用现金支付的商品和服务10)Cash paid for operating leases用现金支付经营租赁11)Cash paid to and on behalf of employees用现金支付，并代表员工12)Value added tax on purchases paid增值税购货支付13)Income tax paid所得税的缴纳14)Taxes paid other than value added tax and income tax支付的税款以外的增值税和所得税17)Other cash paid relating to operating activities其他现金支付有关的经营活动18)Sub-total of cash outflows分，总的现金流出19)Net cash flows from operating activities净经营活动的现金流量2.Cash Flows from Investing Activities: cash流向与投资活动20)Cash received from return of investments所收到的现金收回投资21)Cash received from distribution of dividends or profits所收到的现金从分配股利，利润22)Cash received from bond interest income所收到的现金从国债利息收入Net cash received from disposal of fixed assets, intangible现金净额收到的处置固定资产，无形资产23)assets and other long-term assets资产和其他长期资产26)Other cash received relating to investing activities其他收到的现金与投资活动27)Sub-total of cash inflows小计的现金流入量Cash paid to acquire fixed assets, intangible assets用现金支付购建固定资产，无形资产28)and other long-term assets和其他长期资产29)Cash paid to acquire equity investments用现金支付，以获取股权投资30)Cash paid to acquire debt investments用现金支付收购债权投资33)Other cash paid relating to investing activities其他现金支付的有关投资活动34)Sub-total of cash outflows分，总的现金流出35)Net cash flows from investing activities 净现金流量，投资活动产生3.Cash Flows from Financing Activities:流量筹资活动36)Proceeds from issuing shares 的收益，从发行股票37)Proceeds from issuing bonds的收益，由发行债券38)Proceeds from borrowings的收益，由借款41)Other proceeds relating to financing activities其他收益有关的融资活动42)Sub-total of cash inflows小计的现金流入量43)Cash repayments of amounts borrowed的现金偿还债务所支付的44)Cash payments of expenses on any financing activities现金支付的费用，对任何融资活动45)Cash payments for distribution of dividends or profits支付现金，分配股利或利润46)Cash payments of interest expenses以现金支付的利息费用47)Cash payments for finance leases以现金支付，融资租赁48)Cash payments for reduction of registered capital以现金支付，减少注册资本51)Other cash payments relating to financing activities其他现金收支有关的融资活动52)Sub-total of cash outflows分，总的现金流出53)Net cash flows from financing activities的净现金流量从融资活动4.Foreign Exchange Rate Changes on Cash 外汇汇率变动对现金 Increase in Cash and Cash Equivalents 净现金和现金等价物1.Investing and Financing Activities that do not Involve in投资活动和筹资活动，不参与Cash Receipts and Payments现金收款和付款56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产57)Repayment of debts by the transfer of investments偿还债务的转移投资58)Investments in the form of fixed assets投资在形成固定资产59)Repayments of debts by the transfer of investories偿还债务的转移库存量2.Reconciliation of Net Profit to Cash Flows from OperatingActivities净利润现金流量从经营活动62)Net profit净利润63)Add provision for bad debt or bad debt written off 补充规定的坏帐或不良债务注销64)Depreciation of fixed assets固定资产折旧65)Amortization of intangible assets无形资产摊销Losses on disposal of fixed assets, intangible assets损失处置固定资产，无形资产66)and other long-term assets (or deduct: gains) 和其他长期资产（或减：收益）67)Losses on scrapping of fixed assets损失固定资产报废68)Financial expenses财务费用69)Losses arising from investments (or deduct: gains) 引起的损失由投资管理（或减：收益）70)Deferred tax credit (or deduct: debit) 税收抵免（或减：借记卡）71)Decrease in inventories (or deduct：increase) 减少存货（或减：增加）72)Decrease in operating receivables (or deduct: increase) 减少经营性应收（或减：增加）73)Increase in operating payables (or deduct: decrease) 增加的经营应付账款（或减：减少）74)Net payment on value added tax (or deduct: net receipts净支付的增值税（或减：收益净额）75)Net cash flows from operating activities净经营活动的现金流量76)cash at the end of the period现金，在此期限结束77)Less: cash at the beginning of the period减：现金期开始78)Plus: cash equivalents at the end of the period加：现金等价物在此期限结束79)Less: cash equivalents at the beginning of the period减：现金等价物期开始。
英文版资产负债表-账户式
资产负债表会企01表编制单位：____ 年____ 月_____日单位：元资产Asset负债和所有者权益（或股东权益）Liabilities andowners' equity（orstockholders’equity）流动资产：Current assets 流动负债：Current liabilities:货币资金Cash and cashequivalents短期借款Short-termborrowings交易性金融资产trading financialassets交易性金融负债Trading financialliabilities应收票据Notes receivable 应付票据Notes payable应收账款Accountsreceivable应付账款Accounts payable预付款项prepayment 预收款项Accounts received in advance应收利息Interest receivable 应付职工薪酬Payroll payable应收股利Dividendsreceivable应交税费Tax payable其他应收款Other receivables 应付利息Interest payable 存货inventory 应付股利Dividends payable一年内到期的非流动资产current portion ofnon-current assets其他应付款Other payables其他流动资产Other current assets 一年内到期的非流动负债Current maturity ofnon-currentliabilities流动资产合计Total of currentassets其他流动负债Other currentliabilities非流动资产：Non-current assets 流动负债合计：Total of current liabilities可供出售金融资产Financial assetsavailable for sale非流动负债：Non-currentliabilities持有至到期投资held-to-maturityinvestments长期借款Long-termborrowings长期应收款long-termreceivables应付债券Bonds payable长期股权投资long-term equityinvestments长期应付款Long-termpayables投资性房地产InvestmentProperty 专项应付款Special accountspayable固定资产Fixed assets 预计负债Estimated liabilities在建工程Construction-in-process递延所得税负债Deferred incometax liabilities工程物资Project material 其他非流动负债Other non-currentliabilities固定资产清理Disposal of fixedassets非流动负债合计Total ofnon-currentliabilities生产性生物资产Productivebiological assets负债合计Total of liabilities油气资产Oil and gas assets 所有者权益（或股东权益）Owners' equity （orstockholdersequity ）无形资产Intangible assets 实收资本（或股本）Paid-in capital（capital stock）开发支出developmentexpenditure资本公积Capital reserves商誉Goodwill 减：库存股Minus：Treasurystocks长期待摊费用Long-term deferredexpenses盈余公积Appropriatedretained earnings递延所得税资产Deferred incometax assets未分配利润Undistributed profit其他非流动资产Other non-currentassets所有者权益（或股东权益）合计Total of owners'equity （orStockholders'equity）非流动资产合计Total of non-current assets资产总计Total of assets负债和所有者权益（或股东权益）总计Total of liabilitiesand owners' equity（or stockholders'equity）。
资产负债表英文版
62
The interests of minority shareholders
126
63
Total owner's equity
127
Total assets
64
Total check for Liabilities and owner's equity
128
Profit Sheet
Name of enterprise:
Financial statement of the company 01
Monetary unit: Yuan
Item
Line No.
Amount of Current Period
Amount of Last Period
Item
Line No.
Amount of Current Period
Amount of Last Period
17
Deduct: Income tax expenses
45
Amortized Reinsurance Expenditures
18
V. Net profit (the net loss is expressed with "-")
46
Business taxes and surcharges
19
83
Total current assets
20
Dividend payable for reinsurance
84
Non-current Assets
21
Reserve fund for insurance contract
85
Loans and advances
资产负债表英文版
24
86 90 100
Long-Term Equity Investment Long-Term Investment Long-term Equity Investment Long-Term Security Investment Total Long-term Investment
31
32 34 38
Special Accounts Payable Other Long-term Liabilty Total Liability Amount
106 108 110
Deferred Taxation Credit Total Liability Minority Interests
111 114
50
Balance Sheet
Compiled by: Yingkou Jinmilan Textiles Co.,Ltd(Seal) Amount of the Assets Row No. Beginning of the Year Current Assets: Cash Short-term Investment Notes Receivable Dividend Receivable Interest Receivable Accounts Receivable Other Receivables Accounts Prepaid Allowance Receivable Inventories Prepaid and Deferred Expense Long-Term Debenture Investment Falling Other Current Assets 1 2 3 4 5 6 7 8 9 10 11 21 2015/12/31 Amount of the Ending of the Period Liability and owner's Equity Current Liability: Short-Term Loans Notes Payable Accounts Payable Advances from Customers Accured Payroll Warefare Payable Profits Payable Taxes Payable Other Payable to government Other Creditors Provision for Expense Accured Liability Long-Term Debenture Investment Falling Other Current Liabilities Total Current Liability Long-Term Liablity Long-Term Loans Payable Bond Payable Long-term Accounts Payable 68 69 70 71 72 73 74 75 80 81 82 83 Row No.: Amount of the Beginning of the Year Unit:Yuan Amount of the Ending of the Period
资产负债表中英文表
资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable 存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 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：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements 所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories 2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表的现金流量声明拟制人：时间：单位：项目1.cash流量从经营活动：01 ）所收到的现金从销售货物或提供劳务02 ）收到的租金增值税销售额收到退款的价值03 ）增值税缴纳04 ）退回的其他税收和征费以外的增值税07 ）其他现金收到有关经营活动08 ）分，总现金流入量09 ）用现金支付的商品和服务10 ）用现金支付经营租赁11 ）用现金支付，并代表员工12 ）增值税购货支付13 ）所得税的缴纳14 ）支付的税款以外的增值税和所得税17 ）其他现金支付有关的经营活动18 ）分，总的现金流出19 ）净经营活动的现金流量2.cash流向与投资活动：20 ）所收到的现金收回投资21 ）所收到的现金从分配股利，利润22 ）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产26 ）其他收到的现金与投资活动27 ）小计的现金流入量用现金支付购建固定资产，无形资产28 ）和其他长期资产29 ）用现金支付，以获取股权投资30 ）用现金支付收购债权投资33 ）其他现金支付的有关投资活动34 ）分，总的现金流出35 ）的净现金流量，投资活动产生3.cash流量筹资活动：36 ）的收益，从发行股票37 ）的收益，由发行债券38 ）的收益，由借款41 ）其他收益有关的融资活动42 ），小计的现金流入量43 ）的现金偿还债务所支付的44 ）现金支付的费用，对任何融资活动45 ）支付现金，分配股利或利润46 ）以现金支付的利息费用47 ）以现金支付，融资租赁48 ）以现金支付，减少注册资本51 ）其他现金收支有关的融资活动52 ）分，总的现金流出53 ）的净现金流量从融资活动4.effect的外汇汇率变动对现金增加现金和现金等价物补充资料1.investing活动和筹资活动，不参与现金收款和付款56 ）偿还债务的转让固定资产57 ）偿还债务的转移投资58 ）投资在形成固定资产59 ）偿还债务的转移库存量2.reconciliation净利润现金流量从经营活动62 ）净利润63 ）补充规定的坏帐或不良债务注销64 ）固定资产折旧65 ）无形资产摊销损失处置固定资产，无形资产66 ）和其他长期资产（或减：收益）67 ）损失固定资产报废68 ）财务费用69 ）引起的损失由投资管理（或减：收益）70 ）defered税收抵免（或减：借记卡）71 ）减少存货（或减：增加）72 ）减少经营性应收（或减：增加）73 ）增加的经营应付账款（或减：减少）74 ）净支付的增值税（或减：收益净额75 ）净经营活动的现金流量增加现金和现金等价物76 ）的现金，在此期限结束77 ）减：现金期开始78 ）加：现金等价物在此期限结束79 ）减：现金等价物期开始80 ），净增加现金和现金等价物。
【会计实操经验】资产负债表中英文对照版
【会计实操经验】资产负债表中英文对照版一、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 会计是一门很实用的学科，从古至今经历漫长时间的发展，从原来单一的以记账和核账为主要工作，发展到现在衍生出来包括预测、决策、管理等功能。
资产负债表 英文
资产负债表 (Balance Sheet)The balance sheet is a financial statement that presents the financial position of a company at a specific point in time. It provides a snapshot of the company’s assets, liabilities, and shareholders’ equity. The balance sheet follows the fundamental accounting equation:Assets = Liabilities + Shareholders' EquityComponents of the Balance SheetAssetsAssets are economic resources owned or controlled by the company that result from past transactions. They are classified into two categories:1.Current Assets: Current assets are those that are expected to beconverted into cash or consumed within one year. Examples include cash and cash equivalents, accounts receivable, inventory, and prepaid expenses.2.Non-current Assets: Non-current assets are long-term assets thatprovide economic benefits to the company over a period longer than one year.Examples include property, plant, and equipment, intangible assets,investments, and long-term receivables.LiabilitiesLiabilities are obligations or debts owed by the company to external parties as a result of past transactions. They are classified into two categories:1.Current Liabilities: Current liabilities are obligations that are expectedto be settled within one year or within the normal operating cycle of thebusiness. Examples include accounts payable, short-term borrowings, accrued expenses, and current maturities of long-term debt.2.Non-current Liabilities: Non-current liabilities are long-termobligations that are not expected to be settled within one year. Examplesinclude long-term debt, leases, pension obligations, and deferred tax liabilities.Shareholders’ EquityShareholders’ equity represents the residual interest in the company’s assets after deducting liabilities. It consists of two main components:1.Share Capital: Share capital represents the amount of money investedby shareholders in exchange for shares of the company’s stock. It includescommon stock, preferred stock, and additional paid-in capital.2.Retained Earnings: Retained earnings are the cumulative profits orlosses of the company that have not been distributed to shareholders in the form of dividends.Reporting and AnalysisThe balance sheet is an important financial statement that helps investors, analysts, and creditors assess the financial health and stability of a company. It provides information about the company’s liquidity, solvency, and overall financial position.By analyzing the balance sheet, stakeholders can evaluate the company’s ability to meet its short-term obligations (liquidity) and long-term obligations (solvency). They can also assess the company’s efficiency in managing its assets and liabilities, as well as its profitability.Comparing balance sheets over multiple periods allows for trend analysis and helps identify changes in the company’s financial position and performance. It also enables benchmarking against industry peers and competitors.In conclusion, the balance sheet is a critical financial statement that provides a snapshot of a company’s financial position. It helps stak eholders understand the composition of the company’s assets and liabilities, as well as its shareholders’ equity. By analyzing the balance sheet, stakeholders can make informed decisions and assess the company’s financial health and stability.。
资产负债表-中英文版(含公式)
67
0.00
负债及所有者权益总计 TOTAL LIABILITIES & OWNERS' EQUITY
68
AT END OF YEAR
MONETARY UNIT:YUAN AT BEG OF YEAR
0.00
0.00
0.00 0.00
0.00 0.00
0.00
0.00 0.00
0.00
0.00 0.00
Long-term payables
48
预计负债
Accrued liabilities
49
递延收益
Deferred income
50
递延所得税负债 Deferred tax liabilities 51
其他非流动负债 Other non-current liablities
52
非流动负债合计 TOTAL NON-CURRENT LIABILITIES:
2
衍生金融资产 Derivative financial assets 3
应收票据
Notes receivable
4
应收帐款
Accounts receivable
5
短期借款
Short-term loans
33
交易性金融负债 Financial liabilities held for trading
Provision for normal
63
未分配利润
Undistributed profits
64
归属于母公司所有者权益合计 Total owners' equity belongs to parent 65
company
完整中英文对照资产负债表,损益表 ,现金流量表
完整英文版资产负债表、利润表及现金流量表Balance Sheet资产负债表ITEM项目Cash货币资金Short term investments短期投资Notes receivable应收票据Dividend receivable应收股利Interest receivable应收利息Accounts receivable应收帐款Other receivables其他应收款Accounts prepaid预付帐款Future guarantee期货保证金Allowance receivable应收补贴款Export drawback receivable应收出口退税Inventories存货Including：Raw materials其中:原材料Finished goods产成品(库存商品)Prepaid and deferred expenses待摊费用Unsettled G/L on current assets待处理流动资产净损失Long-term debenture investment falling due in a year一年内到期的长期债权投资Other current assets其他流动资产Total current assets流动资产合计Long—term investment：长期投资：Including long term equity investment其中:长期股权投资Long term securities investment长期债权投资Incorporating price difference＊合并价差Total long—term investment长期投资合计Fixed assets-cost固定资产原价Less：Accumulated Depreciation减：累计折旧Fixed assets-net value固定资产净值Less:Impairment of fixed assets减：固定资产减值准备Net value of fixed assets固定资产净额Disposal of fixed assets固定资产清理Project material工程物资Construction in Progress在建工程Unsettled G/L on fixed assets待处理固定资产净损失Total tangible assets固定资产合计Intangible assets无形资产Including and use rights其中:土地使用权Deferred assets递延资产（长期待摊费用）Including:Fixed assets repair其中：固定资产修理Improvement expenditure of fixed assets固定资产改良支出Other long term assets其他长期资产Among it：Specially approved reserving materials其中:特准储备物资Total intangible assets and other assets无形及其他资产合计Deferred assets debits递延税款借项Total Assets资产总计Balance Sheet资产负债表(续表）ITEM项目Short—term loans短期借款Notes payable应付票款Accounts payab1e应付帐款Advances from customers预收帐款Accrued wages 应付工资Welfare payable 应付福利费Profits payable应付利润(股利）Taxes payable应交税金Other payable to government其他应交款Other creditors其他应付款Provision for expenses预提费用Accrued liabilities预计负债Long term liabilities due within one year一年内到期的长期负债Other current liabilities其他流动负债Total current liabilities流动负债合计Long—term loans payable长期借款Bonds payable应付债券long—term accounts payable长期应付款Special accounts payable专项应付款Other long-term liabilities其他长期负债Including：Special reserve fund其中：特准储备资金Total long term liabilities长期负债合计Deferred taxation credit递延税款贷项Total liabilities负债合计Minority interests * 少数股东权益Subscribed Capital实收资本(股本)National capital国家资本Collective capital集体资本Legal person's/ entity capital法人资本Including：State-owned legal person's capital其中：国有法人资本Collective legal person's capital集体法人资本Personal capital个人资本Foreign businessmen’s capital外商资本Capital surplus资本公积surplus reserve盈余公积Including：statutory surplus reserve其中：法定盈余公积public welfare fund公益金Supplermentary current capital补充流动资本Unaffirmed investment loss＊未确认的投资损失(以“-”号填列）Retained earnings 未分配利润Converted difference in Foreign Currency Statements外币报表折算差额Total shareholder’s equity所有者权益合计Total Liabilities & Equity负债及所有者权益总计INCOME STATEMENT利润表ITEMS项目Sales of products产品销售收入Including：Export sales其中：出口产品销售收入Less：Sales discount and allowances减：销售折扣与折让Net sales of products产品销售净额Less：Sales tax减：产品销售税金Cost of sales产品销售成本Including：Cost of export sales其中：出口产品销售成本Gross profit on sales产品销售毛利Less：Selling expenses减：销售费用General and administrative expenses管理费用Financial expenses财务费用Including:Interest expenses (minusinterest income)其中:利息支出(减利息收入）Exchange losses（minus exchange gains）汇兑损失(减汇兑收益）Profit on sales产品销售利润Add：profit from other operations加：其他业务利润Operating profit营业利润Add:Income on investment加:投资收益Add:Non—operating income加:营业外收入Less：Non-operating expenses减：营业外支出Add：adjustment of loss and gain for previous years加：以前年度损益调整Total profit利润总额Less：Income tax减：所得税Net profit净利润Cash Flows Statement现金流量表Prepared by：Period：Unit：拟制人：时间:单位：Items项目1。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
5.租入固定资产Fixed assets under operating lease____;6.本年支付的进口环节税金Current year payment of import taxes____.d for others____;
会外工０1表 FROM AJI-01 单位：元
MONETARY UNIT:YUAN 年初数所有 行次 者 期末数所有者 LINE NO AT BEG OF YEAR AT END OF YEAR
Payable due after one yearentures p
无形资产: ASSETS:ing 场地使用权 rightvestm
INTANGIBLE 递延投资收益 Land occupancy 29 30 31 Total 32 OTHER ASSETSer l Organization 33 34 35 Deferred loss on 36 Other deferred 37 Unamortized 38 其中:资损 中方投资Chinese investment(非人民币资本期末金额amount of foreign currency at end of periodnth)ended DEC 外方投资Foreign investment(非人民币资本期末金额amount of foreign currency at end of periodnth)ended DEC 减:已归还投资 资本公积 储备基金 企业发展基金 Less:Investment returnedeign c Capital surplusnede Reserve fundusne Enterprise expansion fundign cu 所有者权益: OWNERS' EQUITYation 资本总额Registered capital(货币名称及金额Currency and amount)oddsbleeart 实收资本Paid in capital(非人民币资本期末金额amount of foreign currency at end of period,month)ended D 其他负债合计 负债合计 Total other liabilities asset Total liabilitiessset 递延税款贷项 其他递延贷项 待转销汇兑收益 Deferred taxes creditstment Other deferred creditd pate Unamortized exchange gainatentsr Deferred gain on investmentsperiod
工业产权及专有技术 Proprietary technology and patentsriodsblee 其他无形资产 assetsd pate 无形资产合计 intangible assetsriodsb 其他资产: 开办费 expensesies Other intangible
筹建期间汇兑损失 Exchange loss during start-up perioddsbleear 递延税款借项 debit and a 递延投资损失 investmentsn curr 其他递延支出 expensesmentsn 待转销汇兑损失 exchange loss foreig Deferred taxs
42 43 44 45 46 47 48 50
51 52 53 54
55
56 57 58 59 60
61
62 63 64 65 66 67
68
69 70 71 72 74 75
76 77 78 80 81
存货 Inventoriesns 减：存货变现损失准备 Less:Provision for loss on realizationof inventoriesquarter,mo 一年内到期的长期投资 Long-term investments maturing within one yeartoriesquar 其rent assetsg with 长期投资: INVESTMENTSliti 长期投资 investmentsiesg Other current
资
产
负
债
表
BALANCE SHEET
Printed by For the year(or,quarter,month)ended JULY31,1998 资 ASSETS 流动资产 现金 银行存款 有价债券 securities 应收票据 receivableetie 应收帐款 receivablees 减：坏帐准备 for bad debts F 预付帐款 suppliersd de 其他应收款 receivablesustom CURRENT ASSETS EQUI Cash on handIT Cash in bankloan Marketable 4 Notes 5 Accounts 6 Less:Provision 7 Advance to 8 Other 10 其他应付款 Other payablesesust 预收货款 Advances from customersbts 应付股利 Dividends payablebad 应交税金 Taxes payablevabl 应付工资 Accrued payrolletie 应付帐款 Accounts payableties 1 2 产 行次 年初数 期末数 AT END OF YEAR 流动负债: 短期借款 应付票据 CURRENT LIABILITIES Short term loansS Notes payableansS 负债及所有者权益 LIABLITIES AND OWNER'EQUITY
LINE AT BEG OF NO YEAR
待摊费用 prepaid expenses
Deferred and For 11 12 13 15 16 Total 17 LONG TERM 长期负债: Long-term 18 20 长期借款 应付公司债 应付公司溢价(折价) payableeartorie 21 Less:Accumulated 22 Fixed assets-net 23 Disposal of fixed 27 CONSTRUCTION IN 其他负债: Construction in 28 筹建期间汇兑收益 Exchange gain during start-up periodsbleeart OTHER LIABILITIESROGR 长期负债合计 Total long term liabilitiesbleear 一年以上的应付款项 Long-term loansment Debentures payablee aft Premium (discount) on debentures Long-term Liabilities 流动负债合计 Total current liabilitiesg with 预提费用 职工奖励及福利基金 year(o 一年内到期的长期负债 yearinventorie 其他流动负债 Accrued expensesaid Staff and worker' bonus and welfare fundhe Long-term liabilities due within one
利润归还投资 investmentnd of 本年利润 未分配利润 其他资产合计 assetsted pr 资产合计 Total other 所有者权益合计 TOTAL ASSETS Tot 负债及所有者权益总计 EQUITYnvestmentn
Profit capitalised on return of
Other current liabilitiesg with
一年以上的应收帐款 Receivables clooectable after onr yearne yearto 固定资产: 固定资产原价 cost) on d 减:累计折旧 depreciationes pa 固定资产净值 valueerm li 固定资产清理 assetsm liab 在建工程: PROGRESSsm l 在建工程 progressliab FIXED ASSETS: pay Fixed assets-
Current year profitrn o Undistributed profitstrn o Total owners' equityrn of i TOTAL LIABILITIES AND OWNERS'
附注：Notes：1.受托加工材料Customer' materials to be processed____;2.受托代销商品 Consignment in____;3.代管商品物资Goods held for others____;4.由企业负责的应收票据贴现 Notes receivable discounted with recourse____;