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 已结算尚未完工款
预收账款 Advance from customers 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 Provision 递延收益 Deferred Revenue
一年内到期的长期负债 Long-term liability due within one year
财务报表中英文对照
