1、資產負債表中英文對照樣表Bala nee Sheet編制單位：年 月曰單位：元Prepared by:Mon th: 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AssetsLi neNo .Beg.bala nc eEnd.bala nce（或股東權益）Lin eNo.Beg.bala nc eEnd.bala nceLiabilities & Own ers(Stockholders) equity流動資產：流動負債：Curre nt assets :Current liabilities貨幣資金1短期借款68Mon etaryfu

2、n dsShort-term loa ns短期投資2應付票據69Short-term in vestme ntsNotes payable應收票據3應付賬款70Notes receivableAcco unts payable應收股利4預收賬款71Divide nd receivableAdva nces from customers應收利息5應付工資72In terest receivable應收賬款Acco unts receivable6其他應收款7Otherreceivables預付賬款Adva nces tosuppliers8應收補貼款9Subsidies receivable存貨

3、10Inven tories待攤費用Prepaidexpenses11一年內到期的長期債權投資21Lon g-term debt in vestme nt due with in a year其他流動資產Other curre nt24Accrued payroll應付福利費73Welfare expe nses payable應付股利74Divide nd payable應交稅金Taxes payable75其他應交款80Other payables其他應付款81Other amounts payable預提費用Accrued expe nses82預計負債83Estimated liabi

4、lities一年內到期的長期負債Long-term liabilitiesduewith in a year86assets流動資產合計31其他流動負債90Sub-total of curre nt assetsOther current liabilities長期投資：Lon g-term in vestme nts長期股權投資32流動負債合計100Lon g-term equity in vestme ntSub-total of curre nt liabilities長期債權投資34長期負債：Lon g-term debt in vestme ntLon g-term liabilit

5、ies長期投資合計38長期借款101Sub-total ofIon g-term in vestme ntsLon g-term borrow ings固定資產：應付債券102Fixed assets :Bonds payable固定資產原價39長期應付款103Fixed assets-costLon g-term payables減：累計折舊40專項應付款106Less :Special payablesAccumulateddepreciati on固定資產凈值41其他長期負債108Fixed assets-NBVOther Ion g-term liabilities減：固定資產減值準備

6、42長期負債合計110Less :Provisio n for impairme nt Of fixed assetsSub-total of Ion g-termliabilities固定資產凈額43遞延稅項：Fixed assets-netDeferred taxes工程物資44遞延稅款貸項111Con struct ion materialsDeferred tax credit在建工程45負債合計114Con struct ion in progressTotal liabilities固定資產清理46Disposal of fixed assets固定資產合計50所有者權益（或股東權

7、益）Sub-total of fixed assetsOwn ers(Stockholders)equity無形資產及其實收資本（或股本）115他資產：Intan gible and other assets :Paid-i ncapital(or stock)無形資產51減：已歸還投資116Intan gible assetsLess : Investmentreturned長期待攤資產52實收資本（或股本）凈額117Lon g-term prepayme ntsPaid-i n capital(orstock)-net其他長期資產53資本公積118OtherIon g-termassetsCapital surplus無形資產及其他資產合計60盈余公積119Sub-total of intan gible and other assetsSurplus reserve其中：法定公益金120In cludi ng: Statutorypublic welfare fund遞延稅項未分配利潤121Deferred taxes :Un distributed profit遞延稅款借項61所有者權益（或股東權 益）合計122Deferred tax de