資產(chǎn)負(fù)債表Excel表格模板2023最新版

這是一款資產(chǎn)負(fù)債表Excel表格模板，資產(chǎn)負(fù)債表（the Balance Sheet）亦稱財(cái)務(wù)狀況表，表示企業(yè)在一定日期（通常為各會(huì)計(jì)期末）的財(cái)務(wù)狀況（即資產(chǎn)、負(fù)債和業(yè)主權(quán)益的狀況）的主要會(huì)計(jì)報(bào)表。資產(chǎn)負(fù)債表利用會(huì)計(jì)平衡原則，將合乎會(huì)計(jì)原則的資產(chǎn)、負(fù)債、股東權(quán)益等交易科目分為“資產(chǎn)”和“負(fù)債及股東權(quán)益”兩大區(qū)塊，在經(jīng)過分錄、轉(zhuǎn)賬、分類賬、試算、調(diào)整等等會(huì)計(jì)程序后，以特定日期的靜態(tài)企業(yè)情況為基準(zhǔn)，濃縮成一張報(bào)表。其報(bào)表功用除了企業(yè)內(nèi)部除錯(cuò)、經(jīng)營方向、防止弊端外，也可讓所有閱讀者于最短時(shí)間了解企業(yè)經(jīng)營狀況。

"資產(chǎn)負(fù)債表"
"資 產(chǎn) 負(fù) 債 表"
"會(huì)企01表"
"編制單位: 年 月 單位:元"
"資 產(chǎn)","行次","年初數(shù)","期末數(shù)","負(fù)債和所有者權(quán)益","行次","年初數(shù)","期末數(shù)"
,,,,"(或股東權(quán)益)"
"流動(dòng)資產(chǎn):",,,,"流動(dòng)負(fù)債:"
" 貨幣資金",1,,," 短期借款",68
" 短期投資",2,,," 應(yīng)付票據(jù)",69
" 應(yīng)收票據(jù)",3,,," 應(yīng)付賬款",70
" 應(yīng)收股利",4,,," 預(yù)收賬款",71
" 應(yīng)收利息",5,,," 應(yīng)付工資",72
" 應(yīng)收賬款",6,,," 應(yīng)付福利費(fèi)",73
" 其他應(yīng)收款",7,,," 應(yīng)付股利",74
" 預(yù)付賬款",8,,," 應(yīng)交稅金",75
" 應(yīng)收補(bǔ)貼款",9,,," 其他應(yīng)付款",80
" 存貨",10,,," 其他應(yīng)付款",81
" 待攤費(fèi)用",11,,," 預(yù)提費(fèi)用",82
" 一年內(nèi)到期的長(zhǎng)期債權(quán)投資",21,,," 預(yù)計(jì)負(fù)債",83
" 其他流動(dòng)資產(chǎn)",24,,," 一年內(nèi)到期的長(zhǎng)期負(fù)債",86
" 流動(dòng)資產(chǎn)合計(jì)",31,,," 其他流動(dòng)負(fù)債",90
"長(zhǎng)期投資:"
" 長(zhǎng)期股權(quán)投資",32,,," 流動(dòng)負(fù)債合計(jì)",100
" 長(zhǎng)期債權(quán)投資",34,,,"長(zhǎng)期負(fù)債:"
" 長(zhǎng)期投資合計(jì)",38,,," 長(zhǎng)期借款",101
"固定資產(chǎn):",,,," 應(yīng)付債券",102
" 固定資產(chǎn)原價(jià)",39,,," 長(zhǎng)期應(yīng)付款",103
" 減:累計(jì)折舊",40,,," 專項(xiàng)應(yīng)付款",106
" 固定資產(chǎn)凈值",41,,," 其他長(zhǎng)期負(fù)債",108
" 減:固定資產(chǎn)減值準(zhǔn)備",42,,," 長(zhǎng)期負(fù)債合計(jì)",110
" 固定資產(chǎn)凈額",43,,,"遞延稅項(xiàng):"
" 工程物資",44,,," 遞延稅款貸項(xiàng)",111
" 在建工程",45,,," 負(fù)債合計(jì)",114
" 固定資產(chǎn)清理",46
" 固定資產(chǎn)合計(jì)",50,,,"所有者權(quán)益(或股東權(quán)益):"
"無形資產(chǎn)及其他資產(chǎn):",,,," 實(shí)收資本(或股本)",115
" 無形資產(chǎn)",51,,," 減:已歸還投資",116
" 長(zhǎng)期待攤費(fèi)用",52,,," 實(shí)收資本(或股本)凈額",117
" 其他長(zhǎng)期資產(chǎn)",53,,," 資本公積",118
" 無形資產(chǎn)及其他資產(chǎn)合計(jì)",60,,," 盈余公積",119
,,,," 其中:法定公益金",120
"遞延稅項(xiàng):",,,," 未分配利潤",121
" 遞延稅款借項(xiàng)",61,,," 所有者權(quán)益(或股東權(quán)益)合計(jì)",122
" 資產(chǎn)總計(jì)",67,,," 負(fù)債和所有者權(quán)益(或股東權(quán)益)總計(jì)",135
"企業(yè)負(fù)責(zé)人: 主管會(huì)計(jì): 制表: 報(bào)出日期: 年 月 日"