资产负债表中英文对照

1、资产负债表资产期末余额年初余额负债和所有者权益期末余额年初余额流动资产：流动负债：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动负债合计一年内到期的非流动资产其他流动资产流动资产合计非流动负债：非流动资产：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：累计折旧非流动负债合计减：固定资产

2、减值准备负债合计固定资产净值在建工程所有者权益：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流动资产合计所有者权益总计资产总计负债和所有者权益总计编制单位:2010单位：元年12月31日The Stateme nt of FinAssetsEnding bala neeBegi nning bala neeCurent Assetscash and cash equivale ntstradeable

3、 finan cial assetsno tes receivableacco unts receivableLess : Provision for bad debtsprepayme ntsin terest receivabledivide nd receivablesother receivablesinven toriesOf which: raw materialsInven tory of fini shed products and goodsCon sumablescure nt assets falli ng due withi n one yearother curre

4、nt assetsTotal of curre nt assetsNon-curre nt Assetsavailable-for-sale finan cial assetsheld-for-maturity in vesteme ntIon g-term acco unt receivableIon g-term equity in vestemt nsin vestme nt propertyFixed assets-costLess : Accumulated depreciati on costLess: Provisi on for impairme nt of fixed ass

5、etsFixed assets-net valueIon g-term con tractmaterial held for con struct ion of fixed assetsdisposal of fixed assetsProduct ion of biological assetsOil and gas assetsintan gible assetsLess: accumulated amortizati onDevelopme nt expe ndituregoodwillIon g-term deferred expe nsedeferred in come tax as

6、setsother non-curre nt assetsTotal of non-curre nt assesTotal of AssetsName of en terpriseDecember 31,2010of Finan cial Positi onmber 31,2010Unit: yuanLiabilities and Owners' EquityEnding bala neeBegi nning bala neeCurrent Liabilitiesshort-term borrow ingstradable finan cial liabilitiesno tes pa

7、yableacco unts payableadva nee receiptsaccrued payrollaccrued taxaccrued in terest payabledivide nd payableother payablescurrent liailities falling due within one yearother current liabilitiesTotal of current liabilitiesNon-current LiabilitiesIon g-term loa nbonds payableIon g-term acco unts payable

8、acco unts payable for specialised termsprovisi on for liabilitiesdeferred in come tax liabilitiesother non-current liabilitiesTotal of non-current liabilitiesTotal of liabilitiesOwners' equitycapital(1) Natio nal Capital(2) Collective capital(3) legal capital(4) Personal Capital(5) Foreig n Capitalcapital reserv