企業(yè)財務(wù)會計報表與資產(chǎn)負(fù)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(zhǔn)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(zhǔn)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(wù)會計報表封面 Intangible assets 無形資產(chǎn) Intangible assets 減：無形資產(chǎn)減值準(zhǔn)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(dān)保余值 Finance lease – Unguaranteed residual values 融資租賃——應(yīng)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(fù)債及所有者（或股東）權(quán)益 Liability amp。Ine statement and profit appropriation 一、主營業(yè)務(wù)收入 Revenue 減：主營業(yè)務(wù)成本 Less: Cost of Sales 主營業(yè)務(wù)稅金及附加 Sales Tax 二、主營業(yè)務(wù)利潤（虧損以“—”填列） Gross Profit ( means loss) 加：其他業(yè)務(wù)收入 Add: Other operating ine 減：其他業(yè)務(wù)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(yīng)付普通股股利 Appropriation of ordinary share39。 Equity 流動負(fù)債 Current liability 短期借款 Shortterm loans 應(yīng)付票據(jù) Notes payable 應(yīng)付賬款 Accounts payable 已結(jié)算尚未完工款 預(yù)收賬款 Advance from customers 應(yīng)付工資 Payroll payable 應(yīng)付福利費 Welfare payable 應(yīng)付股利 Dividend payable 應(yīng)交稅金 Taxes payable 其他應(yīng)交款 Other fees payable 其他應(yīng)付款 Other payable 預(yù)提費用 Accrued Expense 預(yù)計負(fù)債 Provision 遞延收益 Deferred Revenue 一年內(nèi)到期的長期負(fù)債 Longterm liability due within one year 其他流動負(fù)債 Other current liability 流動負(fù)債合計 Total current liability 長期負(fù)債 Long
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