资产负债表中英文对照版会计实务，会计实操

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资产负债表中英文对照版[会计实务，会计实操]

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

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