会计科目英文缩写

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

记账符号

DR:debit record (借记)

CR:credit recrod(贷记)

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 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