1、资产负债表balance sheet会企01表编制单位: 单位:元资 产 年初数 期末数 负债和所有者权益 年初数 期末数Assets bal.b/p bal.e/p Liabilities & investors equity bal.b/p bal.e/p流动资产： 流动负债:Current assets Current liabilities货币资金 短期借款Currency Short-term loans短期投资 应付票据Short term investments Notes payable应收票据 应付账款 Notes receivable Accounts payab1e应收股
2、利 预收账款Intrest on per share receivable Advances of customers应收利息 应付工资Interest receivable Accrued payro1l应收账款 应付福利费Accounts receivable Welfare payable其它应收款 应付股利 Other receivables Dividends payable预付账款 应交税金Advance to supplies Taxes payable应收补贴款 其它应交款 Subsidy receivable Other hand up payable存货 其它应付款 Inv
3、entories Other payable待摊费用 预提费用Prepaid and deferred expenses Accured expenses一年内到期的长期债权投资 预计负债Matured long time investment within a year Intending liabilities其它流动资产 一年内到期的长期负债 Other current assets Matured long term liabilities within a year流动资产合计 其它流动负债Total current assets Other current liabilities长
4、期投资： Long-term investment：长期股权投资 流动负债合计Long term stock investments Total current liabilities长期债权投资 长期负债：Long term bond investments Long-term liabilities长期投资合计 长期借款 Total long-term investment Long-term loans固定资产： 应付债券 Fixed assets Bonds payable固定资产原价 长期应付款Fixed assets-cost Long-term payable减：累计折价 专项应
5、付款Less:Accumulated Depreciation Special payable固定资产净值 其他长期负债Fixed assets-net value Other long term liabilities减：固定资产减值准备 长期负债合计 Less:fixes assets shrink provision Total long term liabilities固定资产净额 递延税项：Fixed assets net Deferred tax工程物资 递延税款贷项construction materials Credit side of deferred tax在建工程 负债合
6、计Construction work in Progress Total liabilities固定资产清理 Disposal of fixed assets固定资产合计 所有者权益（或股东权益): Total fixed assets Investors equity无形资产及其他资产： 实收资本（或股本） Intangible and other assets Paid in captial无形资产 减：已归还投资Intangible assets Less:returned investments长期待摊费用 实收资本（或股本）净额Deferred assets Pain-in capi
7、tal net其它长期资产 资本公积 Other long term assets Accumulation of captial无形资产及其他资产合计 盈余公积Total intangible and other assets Surplus reserve其中：法定公益金public welfare funds递延税项： 未分配利润Deferred tax Retained earnings递延税款借项 所有者权益（或股东权益)合计 Debit side of deferred tax Total investors equity资产总计: 负债和所有者权益(或股东权益)总计:Total Assets Total Liabilities & investors equity
