中英文財(cái)務(wù)報(bào)表對(duì)照

1、中英文財(cái)務(wù)報(bào)表對(duì)照摘自《首席財(cái)務(wù)官》2008年12月11日一、企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面FINANCIALREPTCOVER報(bào)表所屬期間之期末時(shí)間點(diǎn)PeriodEnded所屬月份ReptingPeriod報(bào)出日期SubmitDate記賬本位幣幣種LocalReptingCurrency審核人Verifier填表人Preparer二、資產(chǎn)負(fù)債表BalanceSheet資產(chǎn)Assets流動(dòng)資產(chǎn)CurrentAssets貨幣資金B(yǎng)ankCash短期

2、投資CurrentInvestment一年內(nèi)到期委托貸款Entrustedloanreceivableduewithinoneyear減：一年內(nèi)到期委托貸款減值準(zhǔn)備Less:ImpairmentfEntrustedloanreceivableduewithinoneyear減：短期投資跌價(jià)準(zhǔn)備Less:Impairmentfcurrentinvestment短期投資凈額balofcurrentinvestment應(yīng)收票據(jù)Notesrec

3、eivable應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable減：長(zhǎng)期股權(quán)投資減值準(zhǔn)備Less:Impairmentflongtermequityinvestment減：長(zhǎng)期債權(quán)投資減值準(zhǔn)備Less:Impairmentflongtermdebtinvestment減：委托貸款減值準(zhǔn)備Less:Provisionfentrustedloanreceivable長(zhǎng)期投資凈額baloflongterm

4、investment其中：合并價(jià)差I(lǐng)nclude:Goodwill(Negativegoodwill)固定資產(chǎn)Fixedassets固定資產(chǎn)原值Cost減：累計(jì)折舊Less:AccumulatedDepreciation固定資產(chǎn)凈值bal減：固定資產(chǎn)減值準(zhǔn)備Less:Impairmentffixedassets固定資產(chǎn)凈額NBVoffixedassets工程物資Materialholdsfconstructionoffixedasset

5、s在建工程Constructioninprogress減：在建工程減值準(zhǔn)備Less:Impairmentfconstructioninprogress在建工程凈額balofconstructioninprogress固定資產(chǎn)清理Fixedassetstobedisposedof固定資產(chǎn)合計(jì)Totalfixedassets無(wú)形資產(chǎn)及其他資產(chǎn)Otherassets&Intangibleassets無(wú)形資產(chǎn)Intangibleassets減：