中英文资产负债表对照.pdf

高顿网校 All Rights Reserved版权所有 复制必究1 中英文资产负债表对照中英文资产负债表对照 高顿网校友情提示 最新秦皇岛注册会计师协会网上公布相关中英文资产负债表对照等内容总结如下 BALANCE SHEET Printed by For the year or quarter month ended JULY31 1998 ASSETS LIABLITIESAND OWNER EQUITY LINENO AT BEG OF YEAR AT END OF YEAR CURRENTASSETS EQUI CURRENT LIABILITIES Cash on handIT1Short term loansS Cash in bankloan2Notes payableansS Marketable securities4Accounts payableties Notes receivableetie5Accrued payrolletie Accounts receivablees6Taxes payablevabl Less Provisionforbad debts F7Dividends payablebad Advance to suppliersd de8 Advancesfrom customersbts Other receivablesustom10Other payablesesust Deferredandprepaid expenses For11Accrued expensesaid Inventoriesns12 Staff and worker bonus andwelfarefundhe year o Less Provision for loss on realizationof inventoriesquarter mo13 Long term liabilities due withinone yearinventorie Long terminvestments maturingwithinone yeartoriesquar15 Other current liabilitiesg with Other current assetslities16 Total current assetsg with17Total current liabilitiesg 高顿网校 All Rights Reserved版权所有 复制必究2 with LONGTERM INVESTMENTSliti LONG TERM LIABILITIESliti Long term investmentsiesg18Long term loansment Receivablesclooectable after onr yearne yearto20Debentures payablee aft FIXEDASSETS pay Premium discount on debentures payableeartorie Fixed assets cost on d21 一 年 以 上 的 应 付 款 Payabledue afterone yearentures p Less Accumulated depreciationes pa22 Totallongterm liabilitiesbleear Fixed assets net valueerm li23 Disposal of fixed assetsm liab27 CONSTRUCTIONIN PROGRESSsm l OTHER LIABILITIESROGR Constructionin progressliab28 Exchangegainduring start up periodsbleeart INTANGIBLE ASSETS ing Deferredgainon investmentsperiod Landoccupancy rightvestm29 Deferredtaxes creditstment Proprietarytechnology and patentsriodsblee30 Otherdeferredcreditd pate Otherintangibleassetsd pate31 Unamortizedexchange gainatentsr Totalintangible assetsriodsb32 Totalotherliabilities asset OTHERASSETSer lTotal liabilitiessset Organization expensesies33 OWNERS EQUITYation Exchangelossduring34Registeredcapital 高顿网校 All Rights Reserved版权所有 复制必究3 start up perioddsbleearCurrencyand amount oddsbleeart Deferred taxs debit and a35 Paid in capital amount of foreign currency at end of period month ended D Deferredlosson investmentsn curr36 Otherdeferred expensesmentsn37 Chinese investment amountof foreign currency at end of periodnth ended DEC Unamortizedexchange loss foreig38 Foreign investment amountof foreign currency at end of periodnth ended DEC Less Investment returnedeign c Capital surplusnede Reserve fundusne Enterpriseexpansion fundign cu Profitcapitalisedon return of investmentnd of Current year profitrn o Undistributedprofitstrn o Total other assetsted pr Total owners equityrn of i TOTALASSETS Tot TOTALLIABILITIES ANDOWNERS EQUITYnvestmentn Notes 1 Customer materials to be processed 2 Consignment in 3 资 Goods held for others 4 Notes receivable discounted with recourse 5 Fixed assets under operating lease 6 Current year payment of import taxes d for others 高顿网校 All Rights Reserved版权所有 复制必究4 资 产 负 债 表资 产 负 债 表 MONETARY UNIT YUAN 资 产行次 年初数 资 期末数 资 负债及所有者权 益行次 年 初 数 所 有 者 期末数所 有者 流动资产流动负债 现金1短期借款42 银行存款2应付票据43 有价债券4应付帐款44 应收票据5应付工资45 应收帐款6应交税金46 减 坏帐准备7应付股利47 预付帐款8预收货款48 其他应收款10其他应付款50 待摊费用11预提费用51 存货12 职工奖励及福利 基金52 减 存货变现损失准备 13 一年内到期的长 期负债53 一年内到期的长期投 资15其他流动负债54 其他流动资产16 流动资产合计17流动负债合计55 长期投资 长期负债 长期投资18长期借款56 一年以上的应收帐款20应付公司债57 固定资产 应付公司溢价 折 价 58 固定资产原价21 一年以上的应付 款项59 减 累计折旧22长期负债合计60 固定资产净值23 固定资产清理27 在建工程 其他负债 高顿网校 All Rights Reserved版权所有 复制必究5 在建工程28 筹建期间汇兑收 益61 无形资产 递延投资收益62 场地使用权29递延税款贷项63 工业产权及专有技术30其他递延贷项64 其他无形资产31待转销汇兑收益65 无形资产合计32其他负债合计66 其他资产 负债合计67 开办费33所有者权益 筹建期间汇兑损失34 资本总额 货币名 称及金额 递延税款借项35 实收资本 非人 民币资本期末金 额 68 递延投资损失36其中 资损 其他递延支出37 中方投资 非人 民币资本期末金