|
資產負債表 | |||||||
|
Balance Sheet | |||||||
| 編制單位： | 年 月 日 | 單位：元 | |||||
| Prepared by: | Month: Date: year: | Monetary unit: | |||||
| 資 產 | 行次 | 年初數 | 期末數 | 負債和所有者權益 | 行次 | 年初數 | 期末數 |
| Assets | Line No ． | Beg. balance | End. balance | ( 或股東權益 ) | Line No. | Beg. balance | End. balance |
| Liabilities & Owners' | |||||||
| (Stockholders') equity | |||||||
| 流動資產： | 流動負債： | ||||||
| Current assets ： | Current liabilities | ||||||
| 貨幣資金 | 1 | 短期借款 | 68 | ||||
| Monetary funds | Short-term loans | ||||||
| 短期投資 | 2 | 應付票據 | 69 | ||||
| Short-term investments | Notes payable | ||||||
| 應收票據 | 3 | 應付賬款 | 70 | ||||
| Notes receivable | Accounts payable | ||||||
| 應收股利 | 4 | 預收賬款 | 71 | ||||
| Dividend receivable | Advances from customers | ||||||
| 應收利息 | 5 | 應付工資 | 72 | ||||
| Interest receivable | Accrued payroll | ||||||
| 應收賬款 | 6 | 應付福利費 | 73 | ||||
| Accounts receivable | Welfare expenses payable | ||||||
| 其他應收款 | 7 | 應付股利 | 74 | ||||
| Other receivables | Dividend payable | ||||||
| 預付賬款 | 8 | 應交稅金 | 75 | ||||
| Advances to suppliers | Taxes payable | ||||||
| 應收補貼款 | 9 | 其他應交款 | 80 | ||||
| Subsidies receivable | Other payables | ||||||
| 存貨 | 10 | 其他應付款 | 81 | ||||
| Inventories | Other amounts payable | ||||||
| 待攤費用 | 11 | 預提費用 | 82 | ||||
| Prepaid expenses | Accrued expenses | ||||||
| 一年內到期的長期債權投資 | 21 | 預計負債 | 83 | ||||
| Long-term debt investment due with in a year | Estimated liabilities | ||||||
| 其他流動資產 | 24 | 一年內到期的長期負債 | 86 | ||||
| Other current assets | Long-term liabilities due within a year | ||||||
| 流動資產合計 | 31 | 其他流動負債 | 90 | ||||
| Sub-total of current assets | Other current liabilities | ||||||
| 長期投資： | |||||||
| Long-term investments ： | |||||||
| 長期股權投資 | 32 | 流動負債合計 | 100 | ||||
| Long-term equity investment | Sub-total of current liabilities | ||||||
| 長期債權投資 | 34 | 長期負債： | |||||
| Long-term debt investment | Long-term liabilities | ||||||
| 長期投資合計 | 38 | 長期借款 | 101 | ||||
| Sub-total of long-term investments | Long-term borrowings | ||||||
| 固定資產： | 應付債券 | 102 | |||||
| Fixed assets ： | Bonds payable | ||||||
| 固定資產原價 | 39 | 長期應付款 | 103 | ||||
| Fixed assets-cost | Long-term payables | ||||||
| 減：累計折舊 | 40 | 專項應付款 | 106 | ||||
| Less ： Accumulated depreciation | Special payables | ||||||
| 固定資產凈值 | 41 | 其他長期負債 | 108 | ||||
| Fixed assets-NBV | Other long-term liabilities | ||||||
| 減：固定資產減值準備 | 42 | 長期負債合計 | 110 | ||||
| Less ： Provision for impairment Of fixed assets | Sub-total of long-term liabilities | ||||||
| 固定資產凈額 | 43 | 遞延稅項： | |||||
| Fixed assets-net | Deferred taxes | ||||||
| 工程物資 | 44 | 遞延稅款貸項 | 111 | ||||
| Construction materials | Deferred tax credit | ||||||
| 在建工程 | 45 | 負債合計 | 114 | ||||
| Construction in progress | Total liabilities | ||||||
| 固定資產清理 | 46 | ||||||
| Disposal of fixed assets | |||||||
| 固定資產合計 | 50 | 所有者權益 ( 或股東權益 ) | |||||
| Sub-total of fixed assets | Owners'(Stockholders')equity | ||||||
| 無形資產及其他資產： | 實收資本 ( 或股本 ) | 115 | |||||
| Intangible and other assets ： | Paid-in capital(or stock) | ||||||
| 無形資產 | 51 | 減：已歸還投資 | 116 | ||||
| Intangible assets | Less ： Investment returned | ||||||
| 長期待攤資產 | 52 | 實收資本 ( 或股本 ) 凈額 | 117 | ||||
| Long-term prepayments | Paid-in capital(or stock)-net | ||||||
| 其他長期資產 | 53 | 資本公積 | 118 | ||||
| Other long-term assets | Capital surplus | ||||||
| 無形資產及其他資產合計 | 60 | 盈余公積 | 119 | ||||
| Sub-total of intangible and other assets | Surplus reserve | ||||||
| 其中：法定公益金 | 120 | ||||||
| Including ： Statutory public welfare fund | |||||||
| 遞延稅項 | 未分配利潤 | 121 | |||||
| Deferred taxes ： | Undistributed profit | ||||||
| 遞延稅款借項 | 61 | 所有者權益 ( 或股東權益 ) 合計 | 122 | ||||
| Deferred tax debit | Total owners'(stockholders')equity | ||||||
| 資產總計 | 67 | 負債和所有者權益 ( 或股東權益 ) 合計 | 135 | ||||
| Total assets | Total liabilities & owners' (stockholders') equity | ||||||
考試大整理
