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）亦稱財務(wù)狀況表，表示企業(yè)在一定日期（通常為各會計期末）的財務(wù)狀況（即資產(chǎn)、負(fù)債和業(yè)主權(quán)益的狀況）的主要會計報表。資產(chǎn)負(fù)債表利用會計平衡原則，將合乎會計原則的資產(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)整等等會計程序后，以特定日期的靜態(tài)企業(yè)情況為基準(zhǔn)，濃縮成一張報表。其報表功用除了企業(yè)內(nèi)部除錯、經(jīng)營方向、防止弊端外，也可讓所有閱讀者于最短時間了解企業(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)"
"流動資產(chǎn):",,,,"流動負(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",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
" 待攤費用",11,,," 預(yù)提費用",82
" 一年內(nèi)到期的長期債權(quán)投資",21,,," 預(yù)計負(fù)債",83
" 其他流動資產(chǎn)",24,,," 一年內(nèi)到期的長期負(fù)債",86
" 流動資產(chǎn)合計",31,,," 其他流動負(fù)債",90
"長期投資:"
" 長期股權(quán)投資",32,,," 流動負(fù)債合計",100
" 長期債權(quán)投資",34,,,"長期負(fù)債:"
" 長期投資合計",38,,," 長期借款",101
"固定資產(chǎn):",,,," 應(yīng)付債券",102
" 固定資產(chǎn)原價",39,,," 長期應(yīng)付款",103
" 減:累計折舊",40,,," 專項應(yīng)付款",106
" 固定資產(chǎn)凈值",41,,," 其他長期負(fù)債",108
" 減:固定資產(chǎn)減值準(zhǔn)備",42,,," 長期負(fù)債合計",110
" 固定資產(chǎn)凈額",43,,,"遞延稅項:"
" 工程物資",44,,," 遞延稅款貸項",111
" 在建工程",45,,," 負(fù)債合計",114
" 固定資產(chǎn)清理",46
" 固定資產(chǎn)合計",50,,,"所有者權(quán)益(或股東權(quán)益):"
"無形資產(chǎn)及其他資產(chǎn):",,,," 實收資本(或股本)",115
" 無形資產(chǎn)",51,,," 減:已歸還投資",116
" 長期待攤費用",52,,," 實收資本(或股本)凈額",117
" 其他長期資產(chǎn)",53,,," 資本公積",118
" 無形資產(chǎn)及其他資產(chǎn)合計",60,,," 盈余公積",119
,,,," 其中:法定公益金",120
"遞延稅項:",,,," 未分配利潤",121
" 遞延稅款借項",61,,," 所有者權(quán)益(或股東權(quán)益)合計",122
" 資產(chǎn)總計",67,,," 負(fù)債和所有者權(quán)益(或股東權(quán)益)總計",135
"企業(yè)負(fù)責(zé)人: 主管會計: 制表: 報出日期: 年 月 日"