1、应付工资 Accruals for salaries应收利息 Interest receivable应付福利费 Accruals for benefits应收帐款 Trade receivable应付股利 Accruals for dividends其他应收款 Other receivable应交税金 Accruals for taxes存货 Inventories其他应交款 Other liabilities待摊费用 Prepaid expenses其他应付款 Other payables流动资产合计 Total current assets预提费用 Provision for expens
2、es流动负债合计 Total current liabilities固定资产 Fixed Assets：固定资产原价 Tangible assets长期负债 Long term liabilities：减 Less：累计折旧 Depreciation长期应付款 Long term liabilities固定资产净值 Net tangible assets长期负债合计 Total long term liabilities固定资产合计 Total tangible assets递延税款贷项 Deferred income taxes无形资产及其他资产 Intangible Assets：负债合计
3、 Total liabilities无形资产 Intangible assets长期待摊费用 Long term advance payments所有者权益 Shareholders equity其他长期资产 Other long term assets实收资本 Subscribed Capital无形资产及其他资产合计 Total intangible assets资本公积 Capital reserves盈余公积 Other reserves递延税款借项 Deferred income taxes未分配利润 Retained earnings所有者权益合计 Total shareholde
4、rs equity资产总计 Total Assets负债和所有者权益合计Total Liabilities &利润表 Profit & Loss Account 2002年11月 for the month ended 30/11 项目 Item主营业务收入 Sales主营业务成本 Cost of Sales 主营业务税金及附加 business taxes主营业务利润 Gross Profit加 Add： 其他业务利润 Other operating income营业费用 Operating expenses 管理费用 Administration expenses 财务费用 Finance
5、 expenses营业利润 Operating Profit加Add：投资收益 Income from investments补贴收入 Other income营业外收入 Extraordinary income减Less：营业外支出 Extraordinary expenses利润总额 Profit before taxes所得税 Taxes on income净利润 Profit after taxes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 D
6、ividend 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 expe
7、nses 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 Incorpora
8、ting 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 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 Prog
9、ress 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 土地使用权 Including and use rights 递延资产（长期待摊费用）Deferred assets 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 特准储备物资 Among it:Specially a
10、pproved 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 资产负债表（续表） Balance Sheet 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） Pr
11、ofits 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
12、 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 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
13、National capital 集体资本 Collective capital 法人资本 Legal persons capital 国有法人资本 Including:State-owned legal person集体法人资本 Collective legal person个人资本 Personal capital 外商资本 Foreign businessmen资本公积 Capital surplus 盈余公积 surplus reserve 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 shareholders equity
