資產負債表Excel表格模板2023最新版

這是一款資產負債表Excel表格模板，資產負債表（the Balance Sheet）亦稱財務狀況表，表示企業在一定日期（通常為各會計期末）的財務狀況（即資產、負債和業主權益的狀況）的主要會計報表。資產負債表利用會計平衡原則，將合乎會計原則的資產、負債、股東權益等交易科目分為“資產”和“負債及股東權益”兩大區塊，在經過分錄、轉賬、分類賬、試算、調整等等會計程序后，以特定日期的靜態企業情況為基準，濃縮成一張報表。其報表功用除了企業內部除錯、經營方向、防止弊端外，也可讓所有閱讀者于最短時間了解企業經營狀況。

"資產負債表"
"資 產 負 債 表"
"會企01表"
"編制單位: 年 月 單位:元"
"資 產","行次","年初數","期末數","負債和所有者權益","行次","年初數","期末數"
,,,,"(或股東權益)"
"流動資產:",,,,"流動負債:"
" 貨幣資金",1,,," 短期借款",68
" 短期投資",2,,," 應付票據",69
" 應收票據",3,,," 應付賬款",70
" 應收股利",4,,," 預收賬款",71
" 應收利息",5,,," 應付工資",72
" 應收賬款",6,,," 應付福利費",73
" 其他應收款",7,,," 應付股利",74
" 預付賬款",8,,," 應交稅金",75
" 應收補貼款",9,,," 其他應付款",80
" 存貨",10,,," 其他應付款",81
" 待攤費用",11,,," 預提費用",82
" 一年內到期的長期債權投資",21,,," 預計負債",83
" 其他流動資產",24,,," 一年內到期的長期負債",86
" 流動資產合計",31,,," 其他流動負債",90
"長期投資:"
" 長期股權投資",32,,," 流動負債合計",100
" 長期債權投資",34,,,"長期負債:"
" 長期投資合計",38,,," 長期借款",101
"固定資產:",,,," 應付債券",102
" 固定資產原價",39,,," 長期應付款",103
" 減:累計折舊",40,,," 專項應付款",106
" 固定資產凈值",41,,," 其他長期負債",108
" 減:固定資產減值準備",42,,," 長期負債合計",110
" 固定資產凈額",43,,,"遞延稅項:"
" 工程物資",44,,," 遞延稅款貸項",111
" 在建工程",45,,," 負債合計",114
" 固定資產清理",46
" 固定資產合計",50,,,"所有者權益(或股東權益):"
"無形資產及其他資產:",,,," 實收資本(或股本)",115
" 無形資產",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",53,,," 資本公積",118
" 無形資產及其他資產合計",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,,," 所有者權益(或股東權益)合計",122
" 資產總計",67,,," 負債和所有者權益(或股東權益)總計",135
"企業負責人: 主管會計: 制表: 報出日期: 年 月 日"