中英文对照-资产负债表 1

来源：浙江会计教练线上培训机构时间：2020/4/2 10:39:22

　　一、企业财务会计报表封面 FINANCIAL REPORT COVER

　　报表所属期间之期末时间点 Period Ended

　　所属月份 Reporting Period

　　报出日期 Submit Date

　　记账本位币币种 Local Reporting Currency

　　审核人 Verifier

　　填表人 Preparer

　　二、资产负债表 Balance Sheet

　　资产 Assets

　　流动资产 Current Assets

　　货币资金 Bank and Cash

　　短期投资 Current Investment

　　一年内到期委托贷款 Entrusted loan receivable due within one year

　　减：一年内到期委托贷款减值准备

　　Less: Impairment for Entrusted loan receivable due within one year

　　减：短期投资跌价准备 Less: Impairment for current investment

　　短期投资净额 Net bal of current investment

　　应收票据 Notes receivable

　　应收股利 Dividend receivable

　　应收利息 Interest receivable

　　应收账款 Account receivable

　　减：应收账款坏账准备 Less: Bad debt provision for Account receivable

　　应收账款净额 Net bal of Account receivable

　　其他应收款 Other receivable

　　减：其他应收款坏账准备 Less: Bad debt provision for Other receivable

　　其他应收款净额 Net bal of Other receivable

　　预付账款 Prepayment

　　应收补贴款 Subsidy receivable

　　存货 Inventory

　　减：存货跌价准备 Less: Provision for Inventory

　　存货净额 Net bal of Inventory

　　已完工尚未结算款 Amount due from customer for contract work

　　待摊费用 Deferred Expense

　　一年内到期的长期债权投资 Long-term debt investment due within one year

　　一年内到期的应收融资租赁款 Finance lease receivables due within one year

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