英文会计报表的资产负债表

1. 英文会计报表的资产负债表

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其他流动资产 Other current assets流动资产合计 Total current assets长期投资 Long-term investment长期股权投资 Long-term equity investment委托贷款 Entrusted loan receivable长期债权投资 Long-term debt investment长期投资合计 Total for long-term investment减：长期股权投资减值准备 Less: Impairment for long-term equity investment减：长期债权投资减值准备 Less: Impairment for long-term debt investment减：委托贷款减值准备 Less: Provision for entrusted loan receivable长期投资净额 Net bal of long-term investment其中：合并价差 Include: Goodwill (Negative goodwill)固定资产 Fixed assets固定资产原值 Cost减：累计折旧 Less: Accumulated Depreciation固定资产净值 Net bal减：固定资产减值准备 Less: Impairment for fixed assets固定资产净额 NBV of fixed assets工程物资 Material holds for construction of fixed assets在建工程 Construction in progress减：在建工程减值准备 Less: Impairment for construction in progress在建工程净额 Net bal of construction in progress固定资产清理 Fixed assets to be disposed of固定资产合计 Total fixed assets无形资产及其他资产 Other assets & Intangible assets无形资产 Intangible assets减：无形资产减值准备 Less: Impairment for intangible assets无形资产净额 Net bal of intangible assets长期待摊费用 Long-term deferred expense融资租赁——未担保余值 Finance lease – Unguaranteed residual values融资租赁——应收融资租赁款 Finance lease – Receivables其他长期资产 Other non-current assets无形及其他长期资产合计 Total other assets & intangible assets递延税项 Deferred Tax递延税款借项 Deferred Tax assets资产总计 Total assets负债及所有者（或股东）权益 Liability & Equity流动负债 Current liability短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable已结算尚未完工款预收账款 Advance from customers应付工资 Payroll payable应付福利费 Welfare payable应付股利 Dividend payable应交税金 Taxes payable其他应交款 Other fees payable其他应付款 Other payable预提费用 Accrued Expense预计负债 Provision递延收益 Deferred Revenue一年内到期的长期负债 Long-term liability due within one year其他流动负债 Other current liability流动负债合计 Total current liability长期负债 Long-term liability长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term payable专项应付款 Grants & Subsidies received其他长期负债 Other long-term liability长期负债合计 Total long-term liability递延税项 Deferred Tax递延税款贷项 Deferred Tax liabilities负债合计 Total liability少数股东权益 Minority interests所有者权益（或股东权益） Owners’ Equity实收资本（或股本） Paid in capital减；已归还投资 Less: Capital redemption实收资本（或股本）净额 Net bal of Paid in capital资本公积 Capital Reserves盈余公积 Surplus Reserves其中：法定公益金 Include: Statutory reserves未确认投资损失 Unrealised investment losses未分配利润 Retained profits after appropriation其中：本年利润 Include: Profits for the year外币报表折算差额 Translation reserve所有者（或股东）权益合计 Total Equity负债及所有者（或股东）权益合计 Total Liability & Equity

2. 英文的资产负债表。

资产负债表 Balance Sheet

项 目    ITEM

货币资金  Cash

短期投资  Short term investments

应收票据  Notes receivable

应收股利  Dividend receivable

应收利息  Interest receivable

应收帐款  Accounts receivable

其他应收款 Other receivables

预付帐款 Accounts prepaid

期货保证金 Future guarantee

应收补贴款 Allowance receivable

应收出口退税 Export drawback receivable

存货  Inventories

其中:原材料 Including:Raw materials

产成品(库存商品) Finished goods

待摊费用  Prepaid and deferred expenses

待处理流动资产净损失  Unsettled G/L on current assets

一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear

其他流动资产  Other current assets

流动资产合计  Total current assets

长期投资: Long-term investment:

其中:长期股权投资 Including long term equity investment

长期债权投资 Long term securities investment

*合并价差 Incorporating price difference

长期投资合计  Total long-term investment

固定资产原价 Fixed assets-cost

减:累计折旧 Less:Accumulated Dpreciation

固定资产净值 Fixed assets-net value

减:固定资产减值准备  Less:Impairment of fixed assets

固定资产净额  Net value of fixed assets

固定资产清理  Disposal of fixed assets

工程物资  Project material

在建工程  Construction in Progress

待处理固定资产净损失  Unsettled G/L on fixed assets

固定资产合计 Total tangible assets

无形资产  Intangible assets

其中:土地使用权  Including and use rights

递延资产(长期待摊费用)Deferred assets

其中:固定资产修理  Including:Fixed assets repair

固定资产改良支出 Improvement expenditure of fixed assets

其他长期资产 Other long term assets

其中:特准储备物资     Among it:Specially approved reserving materials

无形及其他资产合计  Total intangible assets and other assets

递延税款借项 Deferred assets debits

资 产 总 计  Total Assets

货币资金  Cash

短期投资  Short term investments

应收票据  Notes receivable

应收股利  Dividend receivable

应收利息  Interest receivable

应收帐款  Accounts receivable

其他应收款 Other receivables

预付帐款 Accounts prepaid

期货保证金 Future guarantee

应收补贴款 Allowance receivable

应收出口退税 Export drawback receivable

存货  Inventories

其中:原材料 Including:Raw materials

产成品(库存商品) Finished goods

待摊费用  Prepaid and deferred expenses

待处理流动资产净损失  Unsettled G/L on current assets

一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear

其他流动资产  Other current assets

流动资产合计  Total current assets

长期投资: Long-term investment:

其中:长期股权投资 Including long term equity investment

长期债权投资 Long term securities investment

*合并价差 Incorporating price difference

长期投资合计  Total long-term investment

固定资产原价 Fixed assets-cost

减:累计折旧 Less:Accumulated Dpreciation

固定资产净值 Fixed assets-net value

减:固定资产减值准备  Less:Impairment of fixed assets

固定资产净额  Net value of fixed assets

固定资产清理  Disposal of fixed assets

工程物资  Project material

在建工程  Construction in Progress

待处理固定资产净损失  Unsettled G/L on fixed assets

固定资产合计 Total tangible assets

无形资产  Intangible assets

其中:土地使用权  Including and use rights

递延资产(长期待摊费用)Deferred assets

其中:固定资产修理  Including:Fixed assets repair

固定资产改良支出 Improvement expenditure of fixed assets

其他长期资产 Other long term assets

其中:特准储备物资     Among it:Specially approved reserving materials

无形及其他资产合计  Total intangible assets and other assets

递延税款借项 Deferred assets debits

资 产 总 计  Total Assets

短期借款  Short-term loans

应付票款  Notes payable

应付帐款  Accounts payab1e

预收帐款  Advances from customers

应付工资  Accrued payro1l

应付福利费 Welfare payable

应付利润(股利)   Profits payab1e

应交税金  Taxes payable

其他应交款 Other payable to government

其他应付款 Other creditors

预提费用  Provision for expenses

预计负债  Accrued liabilities

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

长期借款  Long-term loans payable

应付债券  Bonds payable

长期应付款 long-term accounts payable

专项应付款 Special accounts payable

其他长期负债  Other long-term liabilities

其中:特准储备资金 Including:Special reserve fund

长期负债合计  Total long term liabilities

递延税款贷项  Deferred taxation credit

负 债 合 计  Total liabilities

* 少数股东权益  Minority interests

实收资本(股本)  Subscribed Capital

国家资本  National capital

集体资本  Collective capital

法人资本  Legal person"s capital

其中:国有法人资本  Including:State-owned legal person"s capital

集体法人资本  Collective legal person"s capital

个人资本  Personal capital

外商资本  Foreign businessmen"s capital

资本公积  Capital surplus

盈余公积  surplus reserve

其中:法定盈余公积  Including:statutory surplus reserve

公益金    public welfare fund

补充流动资本  Supplermentary current capital

* 未确认的投资损失(以“-”号填列)    Unaffirmed investment loss

未分配利润 Retained earnings

外币报表折算差额 Converted difference in Foreign Currency Statements

所有者权益合计   Total shareholder"s equity

负债及所有者权益总计  Total Liabilities & Equity

产品销售收入 Sales of products

其中:出口产品销

售收入 Including:Export sales

减:销售折扣与折让 Less:Sales discount and allowances

产品销售净额 Net sales of products

减:产品销售税金 Less:Sales tax

产品销售成本 Cost of sales

其中:出口产品销售成本 Including:Cost of export sales

产品销售毛利 Gross profit on sales

减:销售费用 Less:Selling expenses

管理费用 General and administrative expenses

财务费用 Financial expenses

其中:利息支出(减利息收入) Including:Interest expenses (minusinterest ihcome)

汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)

产品销售利润 Profit on sales

加:其他业务利润 Add:profit from other operations

营业利润 Operating profit

加:投资收益 Add:Income on investment

加:营业外收入 Add:Non-operating income

减:营业外支出 Less:Non-operating expenses

加:以前年度损益调整 Add:adjustment of loss and gain for previous years

利润总额 Total profit

减:所得税 Less:Income tax

净利润 Net profit

3. 资产负债表英文

资产负债表英文是：Balance sheet.
资产负债表（the Balance Sheet）亦称财务状况表，表示企业在一定日期（通常为各会计期末）的财务状况（即资产、负债和业主权益的状况）的主要会计报表。
资产负债表利用会计平衡原则，将合乎会计原则的资产、负债、股东权益等交易科目分为“资产”和“负债及股东权益”两大区块，在经过分录、转账、分类账、试算、调整等等会计程序后，以特定日期的静态企业情况为基准，浓缩成一张报表。

其报表功用除了企业内部除错、经营方向、防止弊端外，也可让所有阅读者于最短时间了解企业经营状况。
就程序而言，资产负债表为簿记记账程序的末端，是集合了登录分录、过账及试算调整后的最后结果与报表。就性质言，资产负债表则是表现企业体或公司资产、负债与股东权益的的对比关系，确切反应公司营运状况。
就报表基本组成而言，资产负债表主要包含了报表左边算式的资产部分，与右边算式的负债与股东权益部分。

而作业前端，如果完全依照会计原则记载，并经由正确的分录或转账试算过程后，必然会使资产负债表的左右边算式的总金额完全相同。而这个算式终其言就是资产金额总计=负债金额合计+股东权益金额合计。

4. 解释资产负债表和损益表的主要用途？

1.资产负债表是反映一定时期企业财务状况的报表。它以资产=负债+所有者权益这一会计等式为依据，按照一定的分类标准和次序反映企业在某一时点的资产、负债及所有者权益的基本状况。
  资产负债表分左右两方列示，左方列示资产，右方列示负债及所有者权益。其中资产按其流动性从大到小分项列示。
  资产负债表提供了企业的资产结构，资产流动性，资产来源状况，负债水平及负债结构等财务信息。通过分析资产负债表我们可以了解到企业的偿债能力及资金运营能力等财务状况，为管理者提供信息。
2.损益表也称利润表，是放映企业在一定期间生产经营成果的财务报表。损益表是以“利润=收入-费用”这一会计等式来编制的。
  通过损益表可以考核企业利润计划的完成情况，分析企业的获利能力以及利润增减变化原因，预测企业利润的发展趋势，为管理者提供财务信息。

5. 解释资产负债表和损益表的主要用途？

1.资产负债表是反映一定时期企业财务状况的报表。它以资产=负债+所有者权益这一会计等式为依据，按照一定的分类标准和次序反映企业在某一时点的资产、负债及所有者权益的基本状况。
资产负债表分左右两方列示，左方列示资产，右方列示负债及所有者权益。其中资产按其流动性从大到小分项列示。
资产负债表提供了企业的资产结构，资产流动性，资产来源状况，负债水平及负债结构等财务信息。通过分析资产负债表我们可以了解到企业的偿债能力及资金运营能力等财务状况，为管理者提供信息。
2.损益表也称利润表，是放映企业在一定期间生产经营成果的财务报表。损益表是以“利润=收入-费用”这一会计等式来编制的。
通过损益表可以考核企业利润计划的完成情况，分析企业的获利能力以及利润增减变化原因，预测企业利润的发展趋势，为管理者提供财务信息。