转贴中英文资产负债表

  中英文资产负债表

资  产                       ASSETS
流动资产：            CURRENT ASSETS：
  现   金            Cash on hand
  银行存款            Cash in bank
  有价证券            Marketable securities
  应收票据            Notes receivable  
  应收账款            Accounts receivable
  减：坏账准备         Less：Provision for bad debts
  预付帐款            Advances to suppliers
  其他应收款           Other receivables
  待摊费用            Deferred and prepaid expenses
  存   货            Inventories
  减：存货变现损失准备    Less：Provision for loss on realization of inventories
  一年内到期的长期投资    Long-term investments maturing within one year
  其他流动资产          Other current assets
  流动资产合计          Total current assets
长期投资：            LONG TERM INVESTMENTS
  长期投资            Long-term investments
  一年以上的应收款项      Receivables collectable after one year
固定资产：            FIXED ASSETS：
  固定资产原价          Fixed assets-cost
   减：累计折旧        Less：Accumulated depreciationcost
  固定资产净值          Fixed assets-net value
  固定资产清理          Disposal of fixed assets
在建工程：            CONSTRUCTION IN PROGRESS
  在建工程            Construction in progress
无形资产：            INTANGIBLE ASSETS：
  场地使用权           Land occupancy righ
  工业产权及专有技术      Industary property rights and proprietary technology
  其它无形资产          Other intangible assets
无形资产合计           Total intangibles assets：
其它资产：            OTHER ASSETS：
  开 办 费            Organization expenses
  筹建期间汇兑损失       Exchange loss during start-up period
  递延投资损失          Deferred loss on investm
  递延税款借项          Deferred taxes debi
  其它递延支出          Other deferred expense
  待转销汇兑损失          Unamortized cxehangs loss

   负债及所有者权益 LIABILITIES AND OWNER'S EQUITY
流动负债：        CURRENT LIABILITIES：
  短期借款          Short-term loans
  应付票据          Notes payable
  应付账款          Accounts payable
  应付工资          Accrued payroll
  应交税金          Taxes payable
  应付股利          Dividends payable
  预收货款          Advances from customers
  其它应付款         Other payables
  预提费用          Accrued expense
  职工奖励及福利基金    Staff and worker's bonus and welfare fund
  一年内到期的长期负债  Long-term liabilities due within one year
其他流动负债         Other current liabilities
流动负债合计         Total current liabilities
长期负债：        LONG-TERM LIABILITIES：
  长期借款          Long-term loans
  应付公司债        Dividends payable
  应付公司债溢价（折价） Premium(discount)on debentures payable
  一年以上的应付款项    Payables due after one year
  长期负债合计        Total long-term liabilities
其他负债：        OTHER LIABILITIES
  筹建期间汇兑收益    Exchange gain during start-up period
  递延投资收益       Deferred gain on investments
  递延税款贷项       Deferred tax credits
  其他递延贷项       Other deferred credits
  待转销汇兑收益      Unamortized exchange gain
其他负债合计        Total other liabilities
负债合计           Total liabilities
所有者权益：      OWNER'S EQUITY
资本总额 Registered capital (货币名称及金额currency and amount___)
实收资本 Paid-in capital (非人民币资本期末金额amount of non-RMB currency at end of period___)
其中：
   中方投资 Chinese investments(非人民币资本期末金额amount of non-RMB currency at end of period___)
   外方投资 Foreign investments(非人民币资本期末金额amount of non-RMB currency at end of period___)
  减：已归还投资    Less：Investments returned
  资本公积          Capital surplus
  储备基金          Reserve fund
  企业发展基金       Enterprise expansion fund
  利润归还投资       Profit capitalised on return of investments
  本年利润          Current year net income
  未分配利润       Undistributed profit
所有者权益总计    Total owner's equity
负债及所有者权益总计   TOTAL LIABILITIES AND OWNER'S EQUITY