企業(yè)財務會計報表與資產(chǎn)負債表(存儲版)
【正文】 其中：合并價差 Include: Goodwill (Negative goodwill) 固定資產(chǎn) Fixed assets 固定資產(chǎn)原值 Cost 減：累計折舊 Less: Accumulated Depreciation 固定資產(chǎn)凈值 Net bal 減：固定資產(chǎn)減值準備 Less: Impairment for fixed assets 固定資產(chǎn)凈額 NBV of fixed assets 工程物資 Material holds for construction of fixed assets 在建工程 Construction in progress 減：在建工程減值準備 Less: Impairment for construction in progress 在建工程凈額 Net bal of construction in progress 固定資產(chǎn)清理 Fixed assets to be disposed of 固定資產(chǎn)合計 Total fixed assets 無形資產(chǎn)及其他資產(chǎn) Other assets amp。企業(yè)財務會計報表封面 Intangible assets 無形資產(chǎn) Intangible assets 減：無形資產(chǎn)減值準備 Less: Impairment for intangible assets 無形資產(chǎn)凈額 Net bal of intangible assets 長期待攤費用 Longterm deferred expense 融資租賃——未擔保余值 Finance lease – Unguaranteed residual values 融資租賃——應收融資租賃款 Finance lease – Receivables 其他長期資產(chǎn) Other noncurrent assets 無形及其他長期資產(chǎn)合計 Total other assets amp。 s dividend 轉(zhuǎn)作資本（或股本）的普通股股利 Transfer from ordinary share39。 intangible assets 遞延稅項 Deferred Tax 遞延稅款借項 Deferred Tax assets 資產(chǎn)總計 Total assets 負債及所有者（或股東）權益 Liability amp。Ine statement and profit appropriation 一、主營業(yè)務收入 Revenue 減：主營業(yè)務成本 Less: Cost of Sales 主營業(yè)務稅金及附加 Sales Tax 二、主營業(yè)務利潤（虧損以“—”填列） Gross Profit ( means loss) 加：其他業(yè)務收入 Add: Other operating ine 減：其他業(yè)務支出 Less: Other operating expense 減：營業(yè)費用 Selling amp。 s dividend 提取任意盈余公積 Appropriation of discretionary surplus reserve 應付普通股股利 Appropriation of ordinary share39。 Equity 流動負債 Current liability 短期借款 Shortterm loans 應付票據(jù) Notes payable 應付賬款 Accounts payable 已結(jié)算尚未完工款 預收賬款 Advance from customers 應付工資 Payroll payable 應付福利費 Welfare payable 應付股利 Dividend payable 應交稅金 Taxes payable 其他應交款 Other fees payable 其他應付款 Other payable 預提費用 Accrued Expense 預計負債 Provision 遞延收益 Deferred Revenue 一年內(nèi)到期的長期負債 Longterm liability due within one year 其他流動負債 Other current liability 流動負債合計 Total current liability 長期負債 Long
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