2021 最新资产负债表表格 是企业可能会需要到的财务表格, 使用 excel 格式模板, 清晰展现最新的资产负债数据、利润, 是财务结算、会计记账必备, 有需要的用户欢迎来 IT 猫扑下载~
最新资产负债表结构格式
资产负债表一般有表首、正表两部分。其中, 表首概括地说明报表名称、编制单位、编制日期、报表编号、货币名称、计量单位等。正表是资产负债表的主体, 列示了用以说明企业财务状况的各个项目。资产负债表正表的格式一般有两种：报告式资产负债表和账户式资产负债表。报告式资产负债表是上下结构, 上半部列示资产, 下半部列示负债和所有者权益。具体排列形式又有两种：一是按“资产 = 负债 + 所有者权益”的原理排列；二是按“资产 - 负债 = 所有者权益”的原理排列。账户式资产负债表是左右结构, 左边列示资产, 右边列示负债和所有者权益。不管采取什么格式, 资产各项目的合计等于负债和所有者权益各项目的合计这一等式不变。
资产负债表表格格式说明
资产负债表直接显示了一个企业的负债状况, 不知道如何书写的企业可在本站下载资产负债表模板参考。本站提供 2016 年资产负债表表格下载。
" 资产负债表 "
" 资 产 负 债 表 "
" 会企 01 表 "
" 编制单位: 年 月 单位: 元 "
" 资 产 "," 行次 "," 年初数 "," 期末数 "," 负债和所有者权益 "," 行次 "," 年初数 "," 期末数 "
,,,,"(或股东权益)"
" 流动资产:",,,," 流动负债:"
" 货币资金 ",1,,," 短期借款 ",68
" 短期投资 ",2,,," 应付票据 ",69
" 应收票据 ",3,,," 应付账款 ",70
" 应收股利 ",4,,," 预收账款 ",71
" 应收利息 ",5,,," 应付工资 ",72
" 应收账款 ",6,,," 应付福利费 ",73
" 其他应收款 ",7,,," 应付股利 ",74
" 预付账款 ",8,,," 应交税金 ",75
" 应收补贴款 ",9,,," 其他应付款 ",80
" 存货 ",10,,," 其他应付款 ",81
" 待摊费用 ",11,,," 预提费用 ",82
" 一年内到期的长期债权投资 ",21,,," 预计负债 ",83
" 其他流动资产 ",24,,," 一年内到期的长期负债 ",86
" 流动资产合计 ",31,,," 其他流动负债 ",90
" 长期投资:"
" 长期股权投资 ",32,,," 流动负债合计 ",100
" 长期债权投资 ",34,,," 长期负债:"
" 长期投资合计 ",38,,," 长期借款 ",101
" 固定资产:",,,," 应付债券 ",102
" 固定资产原价 ",39,,," 长期应付款 ",103
" 减: 累计折旧 ",40,,," 专项应付款 ",106
" 固定资产净值 ",41,,," 其他长期负债 ",108
" 减: 固定资产减值准备 ",42,,," 长期负债合计 ",110
" 固定资产净额 ",43,,," 递延税项:"
" 工程物资 ",44,,," 递延税款贷项 ",111
" 在建工程 ",45,,," 负债合计 ",114
" 固定资产清理 ",46
" 固定资产合计 ",50,,," 所有者权益(或股东权益):"
" 无形资产及其他资产:",,,," 实收资本(或股本)",115
" 无形资产 ",51,,," 减: 已归还投资 ",116
" 长期待摊费用 ",52,,," 实收资本 (或股本) 净额 ",117
" 其他长期资产 ",53,,," 资本公积 ",118
" 无形资产及其他资产合计 ",60,,," 盈余公积 ",119
,,,," 其中: 法定公益金 ",120
" 递延税项:",,,," 未分配利润 ",121
" 递延税款借项 ",61,,," 所有者权益 (或股东权益) 合计 ",122
" 资产总计 ",67,,," 负债和所有者权益 (或股东权益) 总计 ",135
" 企业负责人: 主管会计: 制表: 报出日期: 年 月 日 "
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