新会计准则财务报表-中英文.docx

资产负债表BalanceSheet会企01表 编制单位:(CompanyName) AtDecemberof2010年 月 日单位:(Unit)资产Assets期末余额2010RMB‘000年初余额2009RMB’000负债与所有者权益LiabilitiesandShareholders’Equity期末余额2010RMB‘000年初余额2009RMB’000流动资产:CurrentAssets流动负债:CurrentLiabilities现金Cash(andcashequivalent)短期借款ShorttermborrowingsAssets:Liabilities交易性金融资产(短期投资)Marketablesecurities(short-terminvestments)交易性金融负债MarketableSecurities(liabilities)Cash+500Marketablesecurities-500Marketablesecurities+500(repocontract)ountsreceivables(tradereceivables)(A/R)ountspayables(tradepayables)(A/P)减:坏账准备Less:应付职工薪酬Salarypayables预付账款Prepaidexpenses(prepayments)应交税费Taxpayables其他应收款Otherreceivables应付股利Dividendpayables存货Inventories应付利息Interestpayables其他流动资产Othercurrentassets其他应付款Otherpayables流动资产合计TotalCurrentAssets一年内到期的非流动负债Currentportionofnon-currentliabilities非流动资产:Non-currentAssets其他流动负债Othercurrentliabilities可供出售金融资产Available-for-salesecurities流动负债合计TotalCurrentLiabilities持有至到期投资Hold-to-maturitysecurities非流动负债:Non-currentLiabilities长期应收款Longtermreceivables长期借款Longtermborrowings长期股权投资Longterminvestments应付债券Bondspayables投资性房地产Investmentproperties长期应付款Longtermpayables固定资产原值Fixedassets,gross专项应付款Ear-markedpayables减:累计折旧Less:递延所得税负债Deferredtaxliabilities固定资产清理Fixedassetsfordisposal其他非流动负债Othernon-currentliabilities在建工程Constructioninprogress非流动负债合计Totalnon-currentliabilities(CIP)无形资产Intangibleassets负债合计TotalLiabilities开发支出Developmentcosts所有者权益:Shareholders’Eq