^|Youhavetobelieve,thereisaway.Theancientssaid:"thekingdomofheavenistryingtoenter".Onlywhenthereluctantstepbysteptogotoit'stime,mustbemanagedtogetonestepdown,onlyhavestruggledtoachieveit.--GuoGeTech新会计准则下的英文版的会计报表一、企业财务会计报表封面FINANCIALREPORTCOVER报表所属期间之期末时间点PeriodEnded所属月份ReportingPeriod报出日期SubmitDate记账本位币币种LocalReportingCurrency审核人Verifier填表人Preparer二、资产负债表BalanceSheet资产Assets流动资产CurrentAssets货币资金CashandCashEquivalents短期投资Short-termInvestment一年内到期委托贷款EntrustedLoanReceivableDuewithinOneYear减：一年内到期委托贷款减值准备Deduct:DepreciationReserveforEntrustedLoanReceivableDuewithinOneYear减：短期投资跌价准备Deduct:FallingPriceReserveforShort-termInvestment短期投资净额NetValueofShort-termInvestment应收票据NotesReceivable应收股利DividendsReceivable应收利息InterestReceivable应收账款AccountsReceivable减：应收账款坏账准备Deduct:BadDebtReserveforAccountsReceivable应收账款净额NetValueofAccountsReceivable其他应收款OtherReceivable减：其他应收款坏账准备Deduct:BadDebtReserveforOtherReceivable其他应收款净额NetValueofOtherReceivable预付账款Prepayment应收补贴款SubsidyReceivable存货Inventory减：存货跌价准备Deduct:InventoryFallingPriceReserve存货净额NetValueofInventory已完工尚未结算款AmountDuefromCustomerforContractWork待摊费用DeferredExpense一年内到期的长期债权投资Long-termInvestmentonBondsDuewithinOneYear一年内到期的应收融资租赁款FinancialLeaseReceivableDuewithinOneYear其他流动资产OtherCurrentAssets流动资产合计TotalCurrentAssets长期投资Long-termInvestment长期股权投资Long-termInvestmentonStocks委托贷款EntrustedLoan长期债权投资Long-termInvestmentonBonds长期投资合计TotalLong-termInvestment减：长期股权投资减值准备Deduct:DepreciationReserveforLong-termInvestmentonStocks减：长期债权投资减值准备Deduct:DepreciationReserveforLong-termInvestmentonBonds减：委托贷款减值准备Deduct:DepreciationReserveforEntrustedLoan长期投资净额NetValueofLong-termInvestment其中：合并价差Include:Cost-BookValueDifferentials固定资产FixedAssets固定资产原值OriginalValueofFixedAsset减：累计折旧Deduct:AccumulatedDepreciation固定资产净值NetValueofFixedAssets减：固定资产减值准备Deduct:DepreciationReserveforFixedAssets固定资产净额NetValueofFixedAssets工程物资ProjectGoodsandMaterial在建工程ConstructioninProgress减：在建工程减值准备Deduct:DepreciationReserveforConstructioninProgress在建工程净额NetValueofConstructioninProgress固定资产清理DisposalofFixedAssets固定资产合计TotalFixedAssets无形资产及其他资产IntangibleAssets&OtherAssets无形资产IntangibleAssets减：无形资产减值准备Deduct:DepreciationReserveforIntangibleAssets无形资产净额NetValueofIntangibleAssets长期待摊费用Long-termDeferredExpense融资租赁——未担保余值FinancialLease–UnguaranteedResidualValues融资租赁——应收融资租赁款FinancialLease–FinancialLeaseReceivable其他长期资产OtherLong-termAssets无形及其他长期资产合计TotalofIntangibleAssets&OtherAssets递延税项DeferredTax递延税款借项DeferredTaxDebits资产总计TotalAssets负债及所有者（或股东）权益Liability&Owners’(Shareholders)Equity流动负债CurrentLiability短期借款Short-termLoans应付票据NotesPayable应付账款AccountsPayable已结算尚未完工款UnearnedReceivable预收账款DepositReceived应付工资PayrollPayable应付福利费WelfarePayable应付股利DividendPayable应交税金TaxesPayable其他应交款OtherFeesPayable其他应付款OtherPayable预提费用AccruedExpense预计负...
