企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表與資產(chǎn)負(fù)債表-文庫(kù)吧資料
2025-07-06 17:52本頁(yè)面
【正文】 or Other receivable 其他應(yīng)收款凈額 Net bal of Other receivable 預(yù)付賬款 Prepayment 應(yīng)收補(bǔ)貼款 Subsidy receivable 存貨 Inventory 減：存貨跌價(jià)準(zhǔn)備 Less: Provision for Inventory 存貨凈額 Net bal of Inventory 已完工尚未結(jié)算款 Amount due from customer for contract work 待攤費(fèi)用 Deferred Expense 一年內(nèi)到期的長(zhǎng)期債權(quán)投資 Longterm debt investment due within one year 一年內(nèi)到期的應(yīng)收融資租賃款 Finance lease receivables due within one year 其他流動(dòng)資產(chǎn) Other current assets 流動(dòng)資產(chǎn)合計(jì) Total current assets 長(zhǎng)期投資 Longterm investment 長(zhǎng)期股權(quán)投資 Longterm equity investment 委托貸款 Entrusted loan receivable 長(zhǎng)期債權(quán)投資 Longterm debt investment 長(zhǎng)期投資合計(jì) Total for longterm investment 減：長(zhǎng)期股權(quán)投資減值準(zhǔn)備 Less: Impairment for longterm equity investment 減：長(zhǎng)期債權(quán)投資減值準(zhǔn)備 Less: Impairment for longterm debt investment 減：委托貸款減值準(zhǔn)備 Less: Provision for entrusted loan receivable 長(zhǎng)期投資凈額 Net bal of longterm investment 其中：合并價(jià)差 Include: Goodwill (Negative goodwill) 固定資產(chǎn) Fixed assets 固定資產(chǎn)原值 Cost 減：累計(jì)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(jì) Total fixed assets 無(wú)形資產(chǎn)及其他資產(chǎn) Other assets amp。 intangible assets 遞延稅項(xiàng) Deferred Tax 遞延稅款借項(xiàng) Deferred Tax assets 資產(chǎn)總計(jì) Total assets 負(fù)債及所有者（或股東）權(quán)益 Liability amp。 Subsidies received 其他長(zhǎng)期負(fù)債 Other longterm liability 長(zhǎng)期負(fù)債合計(jì) Total longterm liability 遞延稅項(xiàng) Deferred Tax 遞延稅款貸項(xiàng) Deferred Tax liabilities 負(fù)債合計(jì) Total liability 少數(shù)股東權(quán)益 Minority interests 所有者權(quán)益（或股東權(quán)益） Owners’ Equity 實(shí)收資本（或股本） Paid in capital 減；已歸還投資 Less: Capital redemption 實(shí)收資本（或股本）凈額 Net bal of Paid in capital 資本公積 Capital Reserves 盈余公積 Surplus Reserves 其中：法定公益金 Include: Statutory reserves 未確認(rèn)投資損失 Unrealised
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