中英文財務(wù)報表

1、新會計準(zhǔn)則下的英文版的會計報表一、企業(yè)財務(wù)會計報表封面FINANCIALREPTCOVER報表所屬期間之期末時間點PeriodEnded所屬月份ReptingPeriod報出日期SubmitDate記賬本位幣幣種LocalReptingCurrency審核人Verifier填表人Preparer二、資產(chǎn)負(fù)債表資產(chǎn)負(fù)債表BalanceBalanceSheetSheet資產(chǎn)Assets流動資產(chǎn)CurrentAssets貨幣資金CashCas

2、hEquivalents短期投資ShttermInvestment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Deduct:DepreciationReservefEntrustedLoanReceivableDuewithinOneYear減：短期投資跌價準(zhǔn)備Deduct:FallingPriceReservefShttermInvestment短期投資

3、凈額ValueofShttermInvestment應(yīng)收票據(jù)NotesReceivable應(yīng)收股利DividendsReceivable應(yīng)收利息InterestReceivable應(yīng)收賬款A(yù)ccountsReceivable減：應(yīng)收賬款壞賬準(zhǔn)備Deduct:BadDebtReservefAccountsReceivable應(yīng)收賬款凈額ValueofAccountsReceivable其他應(yīng)收款OtherReceivable減：其他應(yīng)收款

4、壞賬準(zhǔn)備Deduct:BadDebtReservefOtherReceivable其他應(yīng)收款凈額ValueofOtherReceivable預(yù)付賬款Prepayment應(yīng)收補貼款SubsidyReceivable存貨Inventy減：存貨跌價準(zhǔn)備Deduct:InventyFallingPriceReserve存貨凈額ValueofInventy已完工尚未結(jié)算款A(yù)mountDuefromCustomerfContractWk待攤費用De

5、ferredExpense一年內(nèi)到期的長期債權(quán)投資LongtermInvestmentonBondsDuewithinOneYear一年內(nèi)到期的應(yīng)收融資租賃款FinancialLeaseReceivableDuewithinOneYear其他流動資產(chǎn)OtherCurrentAssets流動資產(chǎn)合計TotalCurrentAssets長期投資LongtermInvestment長期股權(quán)投資LongtermInvestmentonStock

6、s應(yīng)付股利DividendPayable應(yīng)交稅金TaxesPayable其他應(yīng)交款OtherFeesPayable其他應(yīng)付款OtherPayable預(yù)提費用AccruedExpense預(yù)計負(fù)債AccruedLiabilities遞延收益DeferredRevenue一年內(nèi)到期的長期負(fù)債LongtermLiabilityDuewithinOneYear其他流動負(fù)債OtherCurrentLiability流動負(fù)債合計TotalCurren

7、tLiability長期負(fù)債LongtermLiability長期借款LongtermLoans應(yīng)付債券BondsPayable長期應(yīng)付款LongtermPayable專項應(yīng)付款SpecialPayable其他長期負(fù)債OtherLongtermLiability長期負(fù)債合計TotalLongtermLiability遞延稅項DeferredTax遞延稅款貸項DeferredTaxLiabilities負(fù)債合計TotalLiability

8、少數(shù)股東權(quán)益MinityEquity所有者權(quán)益（或股東權(quán)益）Owners’(Shareholders)Equity實收資本（或股本）PaidinCapital減；已歸還投資Deduct:InvestmentReturned實收資本（或股本）凈額ValueofPaidinCapital資本公積CapitalReserves盈余公積SurplusReserves其中：法定公益金Include:LegalPublicWelfareFund未確

9、認(rèn)投資損失UnrealizedInvestmentLosses未分配利潤UndistributedProfits其中：本年利潤Include:CurrentYearProfit外幣報表折算差額ConvertedDifferenceinFeignCurrencyStatements所有者（或股東）權(quán)益合計TotalOwners’(Shareholders)Equity負(fù)債及所有者（或股東）權(quán)益合計TotalLiability&Owners