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资产负债表（一）
一、资产
ASSETS
流动资产：
CURRENT ASSETS
货币资金
Cash and
cash equivalents
结算备付金
Provision of settlement fund
拆出资金
Funds lent
交易性金融资产
Financial
assets held for trading
应收票据
Notes receivable
应收账款
Accounts
receivable
预付款项
Advances to suppliers
应收保费
Insurance
premiums receivable
应收分保账款
Cession premiums receivable
应收分保合同准备金
Provision of cession receivable
应收利息
Interests
receivable
其他应收款
Other receivables
买入返售金融资产
Recoursable financial assets acquired
存货
Inventories
其中：原材料
Raw materials
库存商品（产成品）
Finished goods
一年内到期的非流动资产
Non-
current assets maturing within one year
其他流动资产
Other current assets
其中：内部银行
Including
：
In-
house bank
流动资产合计
TOTAL CURRENT ASSETS
非流动资产：
NON-CURRENT ASSETS
发放贷款及垫款
Loans and
payments
可供出售金融资产
A
vailable-for-sale financial
assets
持有至到期投资
Held-to-maturity investments
长期应收款
Long-term
receivables
长期股权投资
Long-term equity investments
投资性房地产
Investment
real estates
固定资产（固定资产原价）
Fixed
assets
（
Original value of
fixed assets
）
减：累计折旧
Less
：
Accumulated
depreciation
固定资产净值
Fixed assets-net value
减：固定资产减值准备
Reserve for fixed assets impairment
固定资产净额
Net fixed
assets
在建工程
Construction in progress
工程物资
Project
materials
固定资产清理
Disposal of fixed assets
生产性生物资产
Productive biological assets
油气资产
Oil and
natural gas assets
无形资产
Intangible assets
开发支出
Development
costs
商誉
Goodwill
长期待摊费用
Long-term
deferred expenses
递延所得税资产
Deferred income tax assets
其他非流动资产
Other
non-current assets
其中：特准储备物资
Includi
ng
：
Physical assets reserve
specifically authorized
非流动资产合计
TOTAL
NON-CURRENT ASSETS
资产总计
TOTAL ASSETS
二、负债
LIABILITIES
流动负债：
CURRENT LIABILITIES
短期借款
Short-term
borrowings
向中央银行借款
Borrowings from central bank
吸收存款及同业存放
Deposits from customers and interbank
拆入资金
Deposit
funds
交易性金融负债
Financial assets held for liabilities
应付票据
Notes
payable
应付账款
Accounts payable
预收款项
Payments
received in advance
卖出回购金融资产款
Funds
from sales of financial assets with repurchasement
agreement
应付手续费及佣金
Handling charges and commissions
payable
应付职工薪酬
Employee benefits payable
其中：应付工资
Including
：
Wages
payable
应付福利费
Welfare
payable
其中：职工奖励及福利基
Including
：
Bonus
and welfare fund for staff and
workers
应交税费
Taxes and
surcharges payable
其中：应交税金
Including
：
Taxes
payable
应付利息
Interests payable
应付股利
Dividends
payable
其他应付款
Other payables
应付分保账款
Cession
insurance premiums payable
保险合同准备金
Provision
for insurance contracts
代理买卖证券款
Funds
received as agent of stock exchange
代理承销证券款
Funds
received as stock underwrite
一年内到期的非流动负债
Non-
current liabilities maturing within one year
其他流动负债
Other
current liabilities
其中：内部银行
Including
：
In-
house bank
流动负债合计
TOTAL CURRENT LIABILITIES
非流动负债：
NON-
CURRENT LIABILITIES
长期借款
Long-term borrowings
应付债券
Debt
securities issued
长期应付款
Long-term payables
专项应付款
Specific
item payable
预计负债
Estimated Liabilities
递延所得税负债
Deferred
tax liabilities
其他非流动负债
Other non-current liabilities
其中：特准储备基金
Including
：
Authorized
reserve fund
非流动负债合计
TOTAL NON-CURRENT LIABILITIES
负债合计
TOTAL
LIABILITIES
三、所有者权益（或股东权益）
：
OWNERS' EQUITY
（
or
shareholders' equity
）
实收资本（或股本）
Paid-up
capital
（
or share
capital
）
国家资本
National
capital
集体资本
Collective capital
法人资本
Legal
person’
s capital
其中：国有法人资本
State-owned legal person's capital
集体法人资本
Collective
legal person's capital
个人资本
Personal capital
外商资本
Foreign
capital
减：已归还投资
Less
：
Investment
returned
实收资本净额
Net paid-up capital
资本公积
Capital
reserves
减：库存股
Treasury stock
专项储备
Special
reserves
盈余公积
Surplus reserves
其中：法定公积金
Statutory surplus reserve
任意公积金
Other surplus reserve
储备基金
Reserve fund
企业发展基金
Enterprise
expansion fund
利润归还投资
Profits capitalized on return of
investment
一般风险准备
Provision for normal risks
未分配利润
Retained
earnings/Undistributed profits
外币报表折算差额
Exchange
differences on translating foreign
operations
归属于母公司所有者权益合计
Total
equity
attributable
to
the
shareholders
of
parent
company
Total
equity attributable to the shareholders of parent
company
少数股东权益
Minority shareholders' equity (B/S)
所有者权益合计
TOTAL
OWNERS' EQUITY
负债和所有者权益总计
TOTAL LIABILITIES AND OWNERS' EQUITY
资产负债表（二）
一、资产
ASSETS
流动资产
: CURRENT ASSETS
货币资金
Cash and
cash equivalents
交易性金融资产
Financial assets held for trading
应收票据
Notes
receivable
应收账款
Accounts receivable
减：坏帐准备
Less
：
Provision
for bad debts
预付款项
Advances to suppliers
应收利息
Interests
receivable
应收股利
Dividends receivable
其他应收款
Other
receivables
存货
Inventories
其中：原材料
Including
：
Raw
materials
库存成品及商品
Inventory
of finished goods
低值易耗品
Consumbles
一年内到期的非流动资产
Non-
current assets maturing/due within one year
其他流动资产
Other
current assets
流动资产合计
TOTAL CURRENT ASSETS
非流动资产：
NON-CURRENT ASSETS
可供出售金融资产
A
vailable-for-sale financial
assets
持有至到期投资
Held-to-maturity investments
长期应收款
Long-term
receivables
长期股权投资
long-term equity investments
投资性房地产
Investment
real estate
固定资产（固定资产原价）
Fixed
assets
（
Original value of
fixed assets
）
减：累计折旧
Less
：
Accumulated
depreciation
固定资产净值
Fixed assets-net value
减：固定资产减值准备
Reserve for fixed assets impairment
固定资产净额
Net fixed
assets
在建工程
Construction in progress
工程物资
Project
materials
固定资产清理
Disposal of fixed assets
生产性生物资产
Productive biological assets
油气资产
Oil and
natural gas assets
无形资产
Intangible
assets
开发支出
Development costs
商誉
Goodwill
长期待摊费用
Long-term
deferred expenses
递延所得税资产
Deferred income tax assets
其他非流动资产
Other
non-current assets
非流动资产合计
TOTAL NON-CURRENT ASSETS
资产总计
TOTAL ASSETS
二、负债
LIABILITIES
流动负债：
CURRENT LIABILITIES
短期借款
Short-term
borrowings
交易性金融负债
Financial assets held for liabilities
应付票据
Notes
payable
应付账款
Accounts payable
预收款项
Payments
received in advance
应付职工薪酬
Employee
benefits payable/
Staff remuneration
payables
应交税费
Taxes and surcharges payable
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