中英文對(duì)照會(huì)計(jì)報(bào)表 資產(chǎn)負(fù)債表

1、英文： BALANCE SHEET 發(fā)表時(shí)間: 2005-9-23 閱讀數(shù)： 29060 BALANCE SHEET Printed by For the year(or,quarter,month)ended JULY31,1998 ASSETS LIABLITIES AND OWNEREQUITY LINENO AT BEG OF YEAR AT END OF YEAR CURRENT ASSETS EQUI CURRENT LIABILITIES Cash on handIT 1 Short term loansS Cash in bankloan 2 Notes payableansS

2、 Marketable securities 4 Accounts payableties Notes receivableetie 5 Accrued payrolletie Accounts receivablees 6 Taxes payablevabl Less:Provision for bad debts F 7 Dividends payablebad Advance to suppliersd de 8 Advances from customersbts Other receivablesustom 10 Other payablesesust Deferred and pr

3、epaid expenses For 11 Accrued expensesaid Inventoriesns 12 Staff and worker bonus and welfare fundhe year(o Less:Provision for loss on realizationof inventoriesquarter,mo 13 Long-term liabilities due within one yearinventorie Long-term investments maturing within one yeartoriesquar 15 Other current

4、liabilitiesg with Other current assetslities 16 Total current assetsg with 17 Total current liabilitiesg with LONG TERM INVESTMENTSliti LONG-TERM LIABILITIESliti Long-term investmentsiesg 18 Long-term loansment Receivables clooectable after onr yearne yearto 20 Debentures payablee aft FIXED ASSETS:

5、pay Premium (discount) on debentures payableeartorie Fixed assets-cost) on d 21 一年以上的應(yīng)付款 Payable due after one yearentures p Less:Accumulated depreciationes pa 22 Total long term liabilitiesbleear Fixed assets-net valueerm li 23 Disposal of fixed assetsm liab 27 CONSTRUCTION IN PROGRESSsm l OTHER LI

6、ABILITIESROGR Construction in progressliab 28 Exchange gain during start-up periodsbleeart INTANGIBLE ASSETS:ing Deferred gain on investmentsperiod Land occupancy rightvestm 29 Deferred taxes creditstment Proprietary technology and patentsriodsblee 30 Other deferred creditd pate Other intangible ass

7、etsd pate 31 Unamortized exchange gainatentsr Total intangible assetsriodsb 32 Total other liabilities asset OTHER ASSETSer l Total liabilitiessset Organization expensesies 33 OWNERS EQUITYation Exchange loss during start-up perioddsbleear 34 Registered capital Currency and amount)oddsbleeart Deferr

8、ed taxs debit and a 35 Paid in capital(amount of foreign currency at end of period,month)ended D Deferred loss on investmentsn curr 36 Other deferred expensesmentsn 37 Chinese investment(amount of foreign currency at end of periodnth)ended DEC Unamortized exchange loss foreig 38 Foreign investment(a

9、mount of foreign currency at end of periodnth)ended DEC Less:Investment returnedeign c Capital surplusnede Reserve fundusne Enterprise expansion fundign cu Profit capitalised on return of investmentnd of Current year profitrn o Undistributed profitstrn o Total other assetsted pr Total owners equityr

10、n of i TOTAL ASSETS Tot TOTAL LIABILITIES AND OWNERS EQUITYnvestmentn Notes：1. Customer materials to be processed_;2. Consignment in_;3.資Goods held for others_;4. Notes receivable discounted with recourse_; 5. Fixed assets under operating lease_;6. Current year payment of import taxes_.d for others_

11、; 中文：資 產(chǎn) 負(fù) 債 表 發(fā)表時(shí)間: 2005-9-23 閱讀數(shù)： 29061 資 產(chǎn) 負(fù) 債 表 MONETARY UNIT:YUAN 資 產(chǎn) 行次 年初數(shù) 資 期末數(shù) 資 負(fù)債及所有者權(quán)益 行次 年初數(shù)所有者 期末數(shù)所有者 流動(dòng)資產(chǎn) 流動(dòng)負(fù)債 : 現(xiàn)金 1 短期借款 42 銀行存款 2 應(yīng)付票據(jù) 43 有價(jià)債券 4 應(yīng)付帳款 44 應(yīng)收票據(jù) 5 應(yīng)付工資 45 應(yīng)收帳款 6 應(yīng)交稅金 46 減：壞帳準(zhǔn)備 7 應(yīng)付股利 47 預(yù)付帳款 8 預(yù)收貨款 48 其他應(yīng)收款 10 其他應(yīng)付款 50 待攤費(fèi)用 11 預(yù)提費(fèi)用 51 存貨 12 職工獎(jiǎng)勵(lì)及福利基金 52 減：存貨變現(xiàn)損失準(zhǔn)備 13

12、一年內(nèi)到期的長(zhǎng)期負(fù)債 53 一年內(nèi)到期的長(zhǎng)期投資 15 其他流動(dòng)負(fù)債 54 其他流動(dòng)資產(chǎn) 16 流動(dòng)資產(chǎn)合計(jì) 17 流動(dòng)負(fù)債合計(jì) 55 長(zhǎng)期投資 : 長(zhǎng)期負(fù)債 : 長(zhǎng)期投資 18 長(zhǎng)期借款 56 一年以上的應(yīng)收帳款 20 應(yīng)付公司債 57 固定資產(chǎn) : 應(yīng)付公司溢價(jià)(折價(jià)) 58 固定資產(chǎn)原價(jià) 21 一年以上的應(yīng)付款項(xiàng) 59 減:累計(jì)折舊 22 長(zhǎng)期負(fù)債合計(jì) 60 固定資產(chǎn)凈值 23 固定資產(chǎn)清理 27 在建工程 : 其他負(fù)債 : 在建工程 28 籌建期間匯兌收益 61 無(wú)形資產(chǎn) : 遞延投資收益 62 場(chǎng)地使用權(quán) 29 遞延稅款貸項(xiàng) 63 工業(yè)產(chǎn)權(quán)及專有技術(shù) 30 其他遞延貸項(xiàng) 64 其他無(wú)形資產(chǎn) 31 待轉(zhuǎn)銷匯兌收益 65 無(wú)形資產(chǎn)合計(jì) 32 其他負(fù)債合計(jì) 66 其他資產(chǎn) : 負(fù)債合計(jì) 67 開辦費(fèi) 33 所有者權(quán)益 : 籌建期間匯兌損失 34 資本總額 貨幣名稱及金額 遞延稅款借項(xiàng) 35 實(shí)收資本 (非人民幣資本期末金額) 68 遞延投資損失 36 其中:資損 其他遞延支出 37 中方投資 (非人民幣資本期末金額 69 待轉(zhuǎn)銷匯兌損失 38 外方投資 (非人民幣資本期末金額) 70 減:已歸還投資