中英文资产负债表对照 BALANCE SHEET Printed by For the year(or,quarter,month)ended JULY31,1998 LIABLITIES AND ASSETS AT BEG OF LINENO CURRENT ASSETS EQUI Cash on handIT Cash in bankloan Marketable securities Notes receivableetie Accounts receivablees Less:Provision for bad debts F 7 Dividends payablebad Advances from Advance to suppliersd de Other receivablesustom Deferred and prepaid expenses For 11 Accrued expensesaid Staff and worker' bonus and welfare fundhe Inventoriesns Less:Provision for loss on realizationof inventoriesquarter,mo Long-term investments maturing within one yeartoriesquar Other current assetslities 15 16 Other current liabilitiesg with 13 12 year(o Long-term liabilities due within one yearinventorie 8 10 customersbts Other payablesesust 1 2 4 5 6 YEAR AT END OF YEAR CURRENT LIABILITIES Short term loansS Notes payableansS Accounts payableties Accrued payrolletie Taxes payablevabl OWNER'EQUITY Total current liabilitiesg Total current assetsg with LONG TERM INVESTMENTSliti Long-term investmentsiesg Receivables clooectable after onr yearne yearto 20 18 Long-term loansment Debentures payablee aft Premium (discount) on debentures FIXED ASSETS: pay payableeartorie 一年以上的应付款 Payable due after one Fixed assets-cost) on d Less:Accumulated depreciationes pa Fixed assets-net valueerm li Disposal of fixed assetsm liab CONSTRUCTION IN PROGRESSsm l Construction in progressliab INTANGIBLE ASSETS:ing Land occupancy rightvestm Proprietary technology and patentsriodsblee Other intangible assetsd pate Total intangible assetsriodsb OTHER ASSETSer l 32 31 30 29 28 27 OTHER LIABILITIESROGR Exchange gain during start-up periodsbleeart Deferred gain on investmentsperiod Deferred taxes creditstment Other deferred creditd pate Unamortized exchange gainatentsr Total other liabilities asset Total liabilitiessset 23 22 21 yearentures p Total long term liabilitiesbleear 17 with LONG-TERM LIABILITIESliti Organization expensesies 33 OWNERS' EQUITYation Registered capital Exchange loss during start-up perioddsbleear 34 Currency and amount)oddsbleeart Paid in capital(amount of foreign currency at end of Deferred taxs debit and a Deferred loss on investmentsn curr 35 period,month)ended D 36 Chinese investment(amount of foreign currency at end Other deferred expensesmentsn 37 of periodnth)ended DEC Foreign investment(amount of foreign currency at end Unamortized exchange loss foreig 38 of periodnth)ended DEC Less:Investment returnedeign c Capital surplusnede Reserve fundusne Enterprise expansion fundign cu Profit capitalised on return of investmentnd of Current year profitrn o Undistributed profitstrn o Total owners' equityrn Total other assetsted pr of i TOTAL LIABILITIES TOTAL ASSETS Tot AND OWNERS' EQUITYnvestmentn Notes：1. Customer' materials to be processed____;2. Consignment in____;3.资Goods held for others____;4. Notes receivable discounted with recourse____; 5. Fixed assets under operating lease____;6. Current year payment of import taxes____.d for others____;
资 产 负 债 表 MONETARY UNIT:YUAN 年初年初数 资 产 流动资产 现金 银行存款 有价债券 应收票据 应收帐款 减：坏帐准备 预付帐款 其他应收款 待摊费用 1 2 4 5 6 7 8 10 11 行次 资 期末数 资 负债及所有者权益 流动负债 : 短期借款 应付票据 应付帐款 应付工资 应交税金 应付股利 预收货款 其他应付款 预提费用 职工奖励及福存货 减：存货变现损失准备 一年内到期的长期投资 其他流动资产 流动资产合计 长期投资 : 15 16 17 流动负债合计 长期负债 : 55 其他流动负债 54 13 12 利基金 一年内到期的长期负债 53 52 42 43 44 45 46 47 48 50 51 行次 数所期末数所有者 有者 长期投资 18 长期借款 应付公司债 应付公司溢价56 57 一年以上的应收帐款 20 固定资产 : (折价) 一年以上的应58 固定资产原价 减:累计折旧 固定资产净值 固定资产清理 在建工程 : 21 22 23 27 付款项 长期负债合计 59 60 其他负债 : 筹建期间汇兑在建工程 无形资产 : 场地使用权 28 收益 递延投资收益 61 62 63 64 29 递延税款贷项 其他递延贷项 待转销汇兑收工业产权及专有技术 30 其他无形资产 无形资产合计 其他资产 : 开办费 31 32 益 其他负债合计 负债合计 65 66 67 33 所有者权益 : 资本总额 货币筹建期间汇兑损失 34 名称及金额 实收资本 (非人民币资本期末递延税款借项 递延投资损失 35 36 金额) 其中:资损 中方投资 (非人民币资本期末68 其他递延支出 37 金额 外方投资 (非人民币资本期末69 待转销汇兑损失 38 金额) 减:已归还投资 70 71 资本公积 储备基金 企业发展基金 利润归还投资 本年利润 未分配利润 所有者权益合其他资产合计 计 负债及所有者资产合计 权益总计 72 74 75 76 77 78 80 81 附注： 1.受托加工材料____;2.受托代销商品____;3.代管商品物资____;4.由企业负责的应收票据贴现____; 5.租入固定资产____;6.本年支付的进口环节税金____. ____;