资产负债表中英文对照.xls

资资产产负负债债表表 编编制制单单位位 20102010年年1212月月3131日日 单单位位 元元 资资产产期期末末余余额额年年初初余余额额负负债债和和所所有有者者权权益益期期末末余余额额年年初初余余额额 流流动动资资产产 流流动动负负债债 货币资金短期借款 交易性金融资产交易性金融负债 应收票据应付票据 应收账款应付账款 减 坏账准备预收款项 预付账款应付职工薪酬 应收利息应交税费 应收股利应付利息 其他应收款应付股利 存货其他应付款 其中 原材料一年内到期的非流动负债 库存成品及商品其他流动负债 低值易耗品流流动动负负债债合合计计 一年内到期的非流动资产 其他流动资产 流流动动资资产产合合计计非非流流动动负负债债 非非流流动动资资产产 长期借款 可供出售金融资产应付债券 持有志到期投资长期应付款 长期应收款专项应付款 长期股权投资预计负债 投资性房地产递延所得税负债 固定资产原值其他非流动负债 减 累计折旧非非流流动动负负债债合合计计 减 固定资产减值准备负负债债合合计计 固定资产净值 在建工程所所有有者者权权益益 工程物资实收资本 固定资产清理 1 国家资本金 生产性生物资产 2 集体资本金 油气资产 3 法人资本金 无形资产 4 个人资本金 减 累计摊销 5 外商资本金 开发支出资本公积 商誉减 库存股 长期待摊费用盈余公积 递延所得税资产未分配利润 其他非流动资产 非非流流动动资资产产合合计计所所有有者者权权益益总总计计 资资产产总总计计负负债债和和所所有有者者权权益益总总计计 TheThe StatementStatement ofof FinancialFinancial PositionPosition Name of enterprise December 31 2010 AssetsAssets Ending balanceBeginning balance CurentCurent AssetsAssets cash and cash equivalents tradeable financial assets notes receivable accounts receivable Less Provision for bad debts prepayments interest receivable dividend receivables other receivables inventories Of which raw materials Inventory of finished products and goods Consumables curent assets falling due within one year other current assets TotalTotal ofof currentcurrent assetsassets Non currentNon current AssetsAssets available for sale financial assets held for maturity investement long term account receivable long term equity investemtns investment property Fixed assets cost Less Accumulated depreciationcost Less Provision for impairment of fixed assets Fixed assets net value long term contract material held for construction of fixed assets disposal of fixed assets Production of biological assets Oil and gas assets intangible assets Less accumulated amortization Development expenditure goodwill long term deferred expense deferred income tax assets other non current assets TotalTotal ofof non currentnon current assesasses TotalTotal ofof AssetsAssets 单单位位 元元 Unit yuan LiabilitiesLiabilities andand Owners Owners EquityEquityEnding balanceBeginning balance CurrentCurrent LiabilitiesLiabilities short term borrowings tradable financial liabilities notes payable accounts payable advance receipts accrued payroll accrued tax accrued interest payable dividend payable other payables current liailities falling due within one year other current liabilities TotalTotal ofof currentcurrent liabilitiesliabilities Non currentNon current LiabilitiesLiabilities long term loan bonds payable long term accounts payable accounts payable for specialised terms provision for liabilities deferred income tax liabilities other non current liabilities TotalTotal ofof non currentnon current liabilitiesliabilities TotalTotal ofof liabilitiesliabilities Owners Owners equityequity capital 1 National Capital 2 Collective capital 3 legal capital 4 Personal Capital 5 Foreign Capital capital reserve less treasury stock earnings reserve retained earnings TotalTotal ofof owners owners equityequity TotalTotal ofof liab