【正文】
TIES非流動負債: NONCURRENT LIABILITIES長期借款 Longterm borrowings應(yīng)付債券 Debt securities issued長期應(yīng)付款 Longterm payables專項應(yīng)付款 Specific item payable預(yù)計負債 Estimated Liabilities遞延所得稅負債 Deferred tax liabilities其他非流動負債 Other noncurrent liabilities 其中:特準(zhǔn)儲備基金 Including:Authorized reserve fund非流動負債合計 TOTAL NONCURRENT LIABILITIES負債合計 TOTAL LIABILITIES三、所有者權(quán)益(或股東權(quán)益): OWNERS39。 EQUITY(or shareholders39。 equity)實收資本(或股本)Paidup capital(or share capital) 國家資本 National capital 集體資本 Collective capital 法人資本 Legal person’s capital 其中:國有法人資本 Stateowned legal person39。s capital 集體法人資本 Collective legal person39。s capital 個人資本 Personal capital 外商資本 Foreign capital減:已歸還投資 Less:Investment returned實收資本凈額 Net paidup capital資本公積 Capital reserves減:庫存股 Treasury stock專項儲備 Special reserves盈余公積 Surplus reserves 其中:法定公積金 Statutory surplus reserve 任意公積金Other surplus reserve 儲備基金 Reserve fund 企業(yè)發(fā)展基金 Enterprise expansion fund 利潤歸還投資 Profits capitalized on return of investment一般風(fēng)險準(zhǔn)備 Provision for normal risks未分配利潤 Retained earnings/Undistributed profits外幣報表折算差額 Exchange differences on translating foreign operations歸屬于母公司所有者權(quán)益合計 Total equity attributable to the shareholders of parent panyTotal equity attributable to the shareholders of parent pany少數(shù)股東權(quán)益 Minority shareholders39。 equity (B/S)所有者權(quán)益合計 TOTAL OWNERS39。 EQUITY負債和所有者權(quán)益總計 TOTAL LIABILITIES AND OWNERS39。 EQUITY資產(chǎn)負債表(二)一、資產(chǎn) ASSETS流動資產(chǎn): CURRENT ASSETS貨幣資金 Cash and cash equivalents交易性金融資產(chǎn) Financial assets held for trading應(yīng)收票據(jù) Notes receivable應(yīng)收賬款 Accounts receivable 減:壞帳準(zhǔn)備 Less:Provision for bad debts預(yù)付款項 Advances to suppliers應(yīng)收利息 Interests receivable應(yīng)收股利 Dividends receivable其他應(yīng)收款 Other receivables存貨 Inventories 其中:原材料 Including:Raw materials 庫存成品及商品 Inventory of finished goods 低值易耗品 Consumbles一年內(nèi)到期的非流動資產(chǎn) Noncurrent assets maturing/due within one year其他流動資產(chǎn) Other current assets流動資產(chǎn)合計 TOTAL CURRENT ASSETS 非流動資產(chǎn):NONCURRENT ASSETS可供出售金融資產(chǎn) Availableforsale financial assets持有至到期投資 Heldtomaturity investments長期應(yīng)收款 Longterm receivables長期股權(quán)投資 longterm equity investments投資性房地產(chǎn) Investment real estate固定資產(chǎn)(固定資產(chǎn)原價) Fixed assets(Original value of fixed assets) 減:累計折舊 Less:Accumulated depreciation固定資產(chǎn)凈值 Fixed assetsnet value 減:固定資產(chǎn)減值準(zhǔn)備 Reserve for fixed assets impairment固定資產(chǎn)凈額 Net fixed assets在建工程 Construction in progress工程物資 Project materials固定資產(chǎn)清理 Disposal of fixed assets生產(chǎn)性生物資產(chǎn) Productive biological assets油氣資產(chǎn) Oil and natural gas assets 無形資產(chǎn) Intangible assets開發(fā)支出 Development costs商譽 Goodwill長期待攤費用 Longterm deferr