ASSBE: Balance Sheet 小企业会计准则：资产负债表 selector today coa cn Balance 余额 balance Assets 资产 CNS_A 0 Current Assets: 流动资产: CNS_CA 2 1. Monetary Funds 1. 货币基金 CNS_MF 4 account_id 10 2. Short-term Investment 2. 短期投资 CNS_STI 4 account_id 1101 3. Notes Receivable 3. 应收票据 CNS_NR 4 account_id 1121 4. Accounts Receivable 4. 应收账款 CNS_AR 4 account_id 1122 5. Prepayments to Supplier 5. 预付账款 CNS_P 4 account_id 1123 6. Dividend Receivable 6. 应收股利 CNS_DR 4 account_id 1131 7. Interest Receivable 7. 应收利息 CNS_IR 4 account_id 1132 8. Other Receivables 8. 其他应收款 CNS_OR 4 account_id 1221 9. Stock 9. 存货 CNS_ST 4 CNS_RM.balance + CNS_WIP.balance + CNS_INV.balance + CNS_WM.balance 10. Raw Materials 10. 原材料 CNS_RM 6 account_id 1403 11. Work in progress 11. 在产品 CNS_WIP 6 account_id 1406 12. Inventory 12. 库存 CNS_INV 6 account_id 1401 + 1402 + 1404 + 1405 + 1407 + 1408 + 1421 13. Working Materials 13. 周转材料 CNS_WM 6 account_id 1411 14. Other Current Assets 14. 其他流动资产 CNS_OCA 4 account_id 11\(1101, 1121, 1122, 1123, 1131, 1132) + 12\(1221) + 13 + 14\(1401, 1402, 1403, 1404, 1405, 1406, 1407, 1408, 1411, 1421) 15. Total Current Assets 15. 流动资产合计 CNS_TCA 2 CNS_MF.balance + CNS_STI.balance + CNS_NR.balance + CNS_AR.balance + CNS_P.balance + CNS_DR.balance + CNS_IR.balance + CNS_OR.balance + CNS_ST.balance + CNS_OCA.balance Non-current Assets: 非流动资产: CNS_NCA 2 16. Long-term bond investment 16. 长期债券投资 CNS_LTB 4 account_id 1501 17. Long-term equity investment 17. 长期股权投资 CNS_LTE 4 account_id 1511 18. Fixed Asset 18. 固定资产 CNS_FA 4 account_id 1601 19. Less: Accumulated depreciation 19. 减：累计折旧 CNS_FAD 4 account_id 1602 20. Book value of fixed assets 20. 固定资产账面价值 CNS_FAB 4 CNS_FA.balance + CNS_FAD.balance 21. Construction in Progress 21. 在建工程 CNS_CIP 4 account_id 1604 22. Construction Materials 22. 工程物资 CNS_CM 4 account_id 1605 23. Liquidation of Fixed Assets 23. 固定资产清理 CNS_LFA 4 account_id 1606 24. Productive Biological Assets 24. 生产性生物资产 CNS_PBA 4 account_id 1621 + 1622 25. Intangible Assets 25. 无形资产 CNS_IA 4 account_id 1701 + 1702 26. Research and Development (R&D) Costs 26. 研发费用 CNS_RDC 4 account_id 1802 27. Long-term Deferred and Prepaid Expense 27. 长期待摊费用 CNS_LTDE 4 account_id 1801 28. Other Non-current Assets 28. 其他非流动资产 CNS_ONCA 4 account_id 15\(1501, 1511) + 16\(1601, 1602, 1604, 1605, 1606, 1621, 1622) + 17\(1701, 1702) + 18\(1801, 1802) + 19 29. Total Non-current Assets 29. 非流动资产合计 CNS_TNCA 2 CNS_LTB.balance + CNS_LTE.balance + CNS_FAB.balance + CNS_CIP.balance + CNS_CM.balance + CNS_LFA.balance + CNS_PBA.balance + CNS_IA.balance + CNS_RDC.balance + CNS_LTDE.balance + CNS_ONCA.balance Total Assets 资产总计 CNS_TA 0 CNS_TCA.balance + CNS_TNCA.balance Liabilities and Owners' Equity 负债和所有者权益 CNS_LE 0 Current Liabilities: 流动负债: CNS_CL 2 31. Short-Term Loans 31. 短期借款 CNS_STL 4 account_id - 2001 32. Notes Payable 32. 应付票据 CNS_NP 4 account_id - 2201 33. Accounts Payable 33. 应付账款 CNS_AP 4 account_id - 2202 34. Advance from Customers 34. 预收账款 CNS_AC 4 account_id - 2203 35. Payroll payable 35. 应付职工薪酬 CNS_PP 4 account_id - 2211 36. Tax Payable 36. 应交税费 CNS_TP 4 account_id - 2221 37. Interest Payable 37. 应付利息 CNS_IP 4 account_id - 2231 38. Profit payable 38. 应付利润 CNS_PRP 4 account_id - 2232 39. Other Payables 39. 其他应付 CNS_OP 4 account_id - 2241 40. Other Current Liabilities 40. 其他流动负债 CNS_OCL 4 account_id - 20\(2001) - 21 - 22\(2201, 2202, 2203, 2211, 2221, 2231, 2232, 2241) - 23 41. Total Current Liabilities 41. 流动负债合计 CNS_TCL 2 CNS_STL.balance + CNS_NP.balance + CNS_AP.balance + CNS_AC.balance + CNS_PP.balance + CNS_TP.balance + CNS_IP.balance + CNS_PRP.balance + CNS_OP.balance + CNS_OCL.balance Non-current Liabilities: 非流动负债: CNS_NCL 2 42. Long-term loan 42. 长期借款 CNS_LTL 4 account_id - 2501 43. Long-term payables 43. 长期应付款 CNS_LTP 4 account_id - 2701 44. Deferred Income 44. 递延收益 CNS_DI 4 account_id - 2401 45. Other Non-current Liabilities 45. 其他非流动负债 CNS_ONCL 4 account_id - 24\(2401) - 25\(2501) - 26 - 27\(2701) - 28 -29 46. Total Non-current Liabilities 46. 非流动负债合计 CNS_TNCL 2 CNS_LTL.balance + CNS_LTP.balance + CNS_DI.balance + CNS_ONCL.balance 47. Total Liabilities 47. 负债合计 CNS_TL 2 CNS_TCL.balance + CNS_TNCL.balance Owner's equity (or stockholders' equity): 所有者权益（或股东权益）: CNS_E 2 48. Paid-in capital 48. 实收资本 CNS_PIC 4 account_id - 3001 49. Capital reserve 49. 资本公积 CNS_CR 4 account_id - 3002 50. Surplus reserve 50. 盈余公积 CNS_SR 4 account_id - 3101 51. Undistributed Profits/Losses 51. 未分配利润 CNS_UDPL 4 CNS_CURR_YEAR_EARNINGS.balance + CNS_PREV_YEAR_EARNINGS.balance Current Year Unallocated Earnings 本年未分配盈余 CNS_CURR_YEAR_EARNINGS 6 pnl aggregation CNS_NEP.balance from_fiscalyear cross_report(l10n_cn_reports.l10n_cn_assbe_pl) alloc account_codes - 3103 - 3104 from_fiscalyear balance aggregation CNS_CURR_YEAR_EARNINGS.pnl + CNS_CURR_YEAR_EARNINGS.alloc Previous Years Unallocated Earnings 以前年度未分配利润 CNS_PREV_YEAR_EARNINGS 6 allocated_earnings account_codes - 3103 - 3104 from_beginning balance_domain account_codes - 4 - 50 - 51 - 52 - 53 - 54 - 55 - 56 - 57 - 58 from_beginning balance aggregation CNS_PREV_YEAR_EARNINGS.balance_domain + CNS_PREV_YEAR_EARNINGS.allocated_earnings - CNS_CURR_YEAR_EARNINGS.balance 52. Total owners’ equity (or stockholders’ equity) 52. 所有者权益（或股东权益） CNS_TE 2 CNS_PIC.balance + CNS_CR.balance + CNS_SR.balance + CNS_UDPL.balance 53. Total liabilities and owners' equity (or stockholders' equity) 53. 负债和所有者权益（或股东权益）总计 CNS_TLE 0 CNS_TL.balance + CNS_TE.balance