偶看新闻广联达销售点:中英文对照资产负债表
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资产负债表
Balance Sheet
编制单位：年 月 日单位：元
Prepared by:Month: Date: year:Monetary unit:
资 产行次年初数期末数负债和所有者权益行次年初数期末数
AssetsLine No ．Beg. balanceEnd. balance( 或股东权益 )Line No.Beg. balanceEnd. balance
Liabilities & Owners'
(Stockholders') equity
流动资产： 流动负债：
Current assets ：Current liabilities
货币资金1 短期借款68
Monetary fundsShort-term loans
短期投资2 应付票据69
Short-term investmentsNotes payable
应收票据3 应付账款70
Notes receivableAccounts payable
应收股利4 预收账款71
Dividend receivableAdvances from customers
应收利息5 应付工资72
Interest receivableAccrued payroll
应收账款6 应付福利费73
Accounts receivableWelfare expenses payable
其他应收款7 应付股利74
Other receivablesDividend payable
预付账款8 应交税金75
Advances to suppliersTaxes payable
应收补贴款9 其他应交款80
Subsidies receivableOther payables
存货10 其他应付款81
InventoriesOther amounts payable
待摊费用11 预提费用82
Prepaid expensesAccrued expenses
一年内到期的长期债权投资21 预计负债83
Long-term debt investment due with in a yearEstimated liabilities
其他流动资产24 一年内到期的长期负债86
Other current assetsLong-term liabilities due within a year
流动资产合计31 其他流动负债90
Sub-total of current assetsOther current liabilities
长期投资：
Long-term investments ：
长期股权投资32 流动负债合计100
Long-term equity investmentSub-total of current liabilities
长期债权投资34 长期负债：
Long-term debt investmentLong-term liabilities
长期投资合计38 长期借款101
Sub-total of long-term investmentsLong-term borrowings
固定资产： 应付债券102
Fixed assets ：Bonds payable
固定资产原价39 长期应付款103
Fixed assets-costLong-term payables
减：累计折旧40 专项应付款106
Less ： Accumulated depreciationSpecial payables
固定资产净值41 其他长期负债108
Fixed assets-NBVOther long-term liabilities
减：固定资产减值准备42 长期负债合计110
Less ： Provision for impairment Of fixed assetsSub-total of long-term liabilities
固定资产净额43 递延税项：
Fixed assets-netDeferred taxes
工程物资44 递延税款贷项111
Construction materialsDeferred tax credit
在建工程45 负债合计114
Construction in progressTotal liabilities
固定资产清理46
Disposal of fixed assets
固定资产合计50 所有者权益 ( 或股东权益 )
Sub-total of fixed assetsOwners'(Stockholders')equity
无形资产及其他资产： 实收资本 ( 或股本 )115
Intangible and other assets ：Paid-in capital(or stock)
无形资产51 减：已归还投资116
Intangible assetsLess ： Investment returned
长期待摊资产52 实收资本 ( 或股本 ) 净额117
Long-term prepaymentsPaid-in capital(or stock)-net
其他长期资产53 资本公积118
Other long-term assetsCapital surplus
无形资产及其他资产合计60 盈余公积119
Sub-total of intangible and other assetsSurplus reserve
其中：法定公益金120
Including ： Statutory public welfare fund
递延税项 未分配利润121
Deferred taxes ：Undistributed profit
递延税款借项61 所有者权益 ( 或股东权益 ) 合计122
Deferred tax debitTotal owners'(stockholders')equity
资产总计67 负债和所有者权益 ( 或股东权益 ) 合计135
Total assetsTotal liabilities & owners' (stockholders') equity
Balance Sheet
编制单位：年 月 日单位：元
Prepared by:Month: Date: year:Monetary unit:
资 产行次年初数期末数负债和所有者权益行次年初数期末数
AssetsLine No ．Beg. balanceEnd. balance( 或股东权益 )Line No.Beg. balanceEnd. balance
Liabilities & Owners'
(Stockholders') equity
流动资产： 流动负债：
Current assets ：Current liabilities
货币资金1 短期借款68
Monetary fundsShort-term loans
短期投资2 应付票据69
Short-term investmentsNotes payable
应收票据3 应付账款70
Notes receivableAccounts payable
应收股利4 预收账款71
Dividend receivableAdvances from customers
应收利息5 应付工资72
Interest receivableAccrued payroll
应收账款6 应付福利费73
Accounts receivableWelfare expenses payable
其他应收款7 应付股利74
Other receivablesDividend payable
预付账款8 应交税金75
Advances to suppliersTaxes payable
应收补贴款9 其他应交款80
Subsidies receivableOther payables
存货10 其他应付款81
InventoriesOther amounts payable
待摊费用11 预提费用82
Prepaid expensesAccrued expenses
一年内到期的长期债权投资21 预计负债83
Long-term debt investment due with in a yearEstimated liabilities
其他流动资产24 一年内到期的长期负债86
Other current assetsLong-term liabilities due within a year
流动资产合计31 其他流动负债90
Sub-total of current assetsOther current liabilities
长期投资：
Long-term investments ：
长期股权投资32 流动负债合计100
Long-term equity investmentSub-total of current liabilities
长期债权投资34 长期负债：
Long-term debt investmentLong-term liabilities
长期投资合计38 长期借款101
Sub-total of long-term investmentsLong-term borrowings
固定资产： 应付债券102
Fixed assets ：Bonds payable
固定资产原价39 长期应付款103
Fixed assets-costLong-term payables
减：累计折旧40 专项应付款106
Less ： Accumulated depreciationSpecial payables
固定资产净值41 其他长期负债108
Fixed assets-NBVOther long-term liabilities
减：固定资产减值准备42 长期负债合计110
Less ： Provision for impairment Of fixed assetsSub-total of long-term liabilities
固定资产净额43 递延税项：
Fixed assets-netDeferred taxes
工程物资44 递延税款贷项111
Construction materialsDeferred tax credit
在建工程45 负债合计114
Construction in progressTotal liabilities
固定资产清理46
Disposal of fixed assets
固定资产合计50 所有者权益 ( 或股东权益 )
Sub-total of fixed assetsOwners'(Stockholders')equity
无形资产及其他资产： 实收资本 ( 或股本 )115
Intangible and other assets ：Paid-in capital(or stock)
无形资产51 减：已归还投资116
Intangible assetsLess ： Investment returned
长期待摊资产52 实收资本 ( 或股本 ) 净额117
Long-term prepaymentsPaid-in capital(or stock)-net
其他长期资产53 资本公积118
Other long-term assetsCapital surplus
无形资产及其他资产合计60 盈余公积119
Sub-total of intangible and other assetsSurplus reserve
其中：法定公益金120
Including ： Statutory public welfare fund
递延税项 未分配利润121
Deferred taxes ：Undistributed profit
递延税款借项61 所有者权益 ( 或股东权益 ) 合计122
Deferred tax debitTotal owners'(stockholders')equity
资产总计67 负债和所有者权益 ( 或股东权益 ) 合计135
Total assetsTotal liabilities & owners' (stockholders') equity