用友軟件中資產(chǎn)負(fù)債表公式定義表
| 資產(chǎn)負(fù)債表 |
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| 編制單位： |
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2010年12月31日 |
| 資 產(chǎn) |
期末余額 |
年初余額 |
負(fù)債和所有者權(quán)益（或股東權(quán)益） |
期末余額 |
年初余額 |
| 流動資產(chǎn)： |
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流動負(fù)債： |
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| 貨幣資金 |
=QM(1001,月,,,年,,)+QM(1002,月,,,年,,)+QM(1012,月,,,年,,) |
=QM(1001,全年,,,年,,)+QM(1002,全年,,,年,,)+QM(1012,全年,,,年,,) |
短期借款 |
=QM(2001,月,,,年,,) |
=QC(2001,全年,,,年,,) |
| 交易性金融資產(chǎn) |
=QM(1101,月,,,年,,) |
=QM(1101,全年,,,年,,) |
交易性金融負(fù)債 |
=QM(2101,月,,,年,,) |
=QM(2101,全年,,,年,,) |
| 應(yīng)收票據(jù) |
=QM(1121,月,,,年,,) |
=QM(1121,全年,,,年,,) |
應(yīng)付票據(jù) |
=QM(2201,月,,,年,,) |
=QM(2201,全年,,,年,,) |
| 應(yīng)收賬款 |
=QM(1122,月,,,年,,)-QM(1231,月,,,年,,) |
=QM(1122,全年,,,年,,)-QM(1231,全年,,,年,,) |
應(yīng)付賬款 |
=QM(2202,月,,,年,,) |
=QM(2202,全年,,,年,,) |
| 預(yù)付款項(xiàng) |
=QM(1123,月,,,年,,) |
=QM(1123,全年,,,年,,) |
預(yù)收款項(xiàng) |
=QM(2203,月,,,年,,) |
=QM(2203,全年,,,年,,) |
| 應(yīng)收利息 |
=QM(1132,月,,,年,,) |
=QM(1132,全年,,,年,,) |
應(yīng)付職工薪酬 |
=QM(2211,月,,,年,,) |
=QM(2211,全年,,,年,,) |
| 應(yīng)收股利 |
=QM(1131,月,,,年,,) |
=QM(1131,全年,,,年,,) |
應(yīng)交稅費(fèi) |
=QM(2221,月,,,年,,) |
=QM(2221,全年,,,年,,) |
| 其他應(yīng)收款 |
=QM(1221,月,,,年,,) |
=QM(1221,全年,,,年,,) |
應(yīng)付利息 |
=QM(2231,月,,,年,,) |
=QM(2231,全年,,,年,,) |
| 存貨 |
=QM(1401,月,,,年,,)+QM(1402,月,,,年,,)+...+QM(1405,月,,,年,,) |
=QM(1401,全年,,,年,,)+QM(1402,全年,,,年,,)+...+QM(1405,全年,,,年,,) |
應(yīng)付股利 |
=QM(2232,月,,,年,,) |
=QM(2232,全年,,,年,,) |
| 一年內(nèi)到期的非流動資產(chǎn) |
=QM(1901,月,,,年,,) |
=QM(1901,全年,,,年,,) |
其他應(yīng)付款 |
=QM(2241,月,,,年,,) |
=QM(2241,全年,,,年,,) |
| 其他流動資產(chǎn) |
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一年內(nèi)到期的非流動負(fù)債 |
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| 流動資產(chǎn)合計(jì) |
=ptotal(B6:B16) |
=ptotal(C6:C16) |
其他流動負(fù)債 |
=QM(2401,月,,,年,,) |
=QM(2401,全年,,,年,,) |
| 非流動資產(chǎn)： |
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流動負(fù)債合計(jì) |
=ptotal(E6:E17) |
=ptotal(F6:F17) |
| 可供出售金融資產(chǎn) |
=QM(1503,月,,,年,,) |
=QM(1503,全年,,,年,,) |
非流動負(fù)債： |
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| 持有至到期投資 |
=QM(1501,月,,,年,,)-QM(1502,月,,,年,,) |
=QM(1501,全年,,,年,,)-QM(1502,全年,,,年,,) |
長期借款 |
=QM(2501,月,,,年,,) |
=QM(2501,全年,,,年,,) |
| 長期應(yīng)收款 |
=QM(1531,月,,,年,,)-QM(1541,月,,,年,,) |
=QM(1531,全年,,,年,,)-QM(1541,全年,,,年,,) |
應(yīng)付債券 |
=QM(2502,月,,,年,,) |
=QM(2502,全年,,,年,,) |
| 長期股權(quán)投資 |
=QM(1511,月,,,年,,)-QM(1512,月,,,年,,) |
=QM(1511,全年,,,年,,)-QM(1512,全年,,,年,,) |
長期應(yīng)付款 |
=QM(2701,月,,,年,,) |
=QM(2701,全年,,,年,,) |
| 投資性房地產(chǎn) |
=QM(1521,月,,,年,,) |
=QM(1521,全年,,,年,,) |
專項(xiàng)應(yīng)付款 |
=QM(2711,月,,,年,,) |
=QM(2711,全年,,,年,,) |
| 固定資產(chǎn) |
=QM(1601,月,,,年,,)-QM(1602,月,,,年,,)--QM(1603,月,,,年,,) |
=QM(1601,全年,,,年,,)-QM(1602,全年,,,年,,)--QM(1603,全年,,,年,,) |
預(yù)計(jì)負(fù)債 |
=QM(2801,月,,,年,,) |
=QM(2801,全年,,,年,,) |
| 在建工程 |
=QM(1604,月,,,年,,) |
=QM(1604,全年,,,年,,) |
遞延所得稅負(fù)債 |
=QM(2901,月,,,年,,) |
=QM(2901,全年,,,年,,) |
| 工程物資 |
=QM(1605,月,,,年,,) |
=QM(1605,全年,,,年,,) |
其他非流動負(fù)債 |
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| 固定資產(chǎn)清理 |
=QM(1606,月,,,年,,) |
=QM(1606,全年,,,年,,) |
非流動負(fù)債合計(jì) |
=ptotal(E20:E26) |
=ptotal(F20:F26) |
| 生產(chǎn)性生物資產(chǎn) |
=QM(1621,月,,,年,,)-QM(1622,月,,,年,,) |
=QM(1621,全年,,,年,,)-QM(1622,全年,,,年,,) |
負(fù)債合計(jì) |
=E18+E27 |
=F18+F27 |
| 油氣資產(chǎn) |
=QM(1631,月,,,年,,)-QM(1632,月,,,年,,) |
=QM(1631,全年,,,年,,)-QM(1632,全年,,,年,,) |
所有者權(quán)益（或股東權(quán)益）： |
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| 無形資產(chǎn) |
=QM(1701,月,,,年,,)-QM(1702,月,,,年,,)--QM(1703,月,,,年,,) |
=QM(1701,全年,,,年,,)-QM(1702,全年,,,年,,)--QM(1703,全年,,,年,,) |
實(shí)收資本（或股本） |
=QM(4001,月,,,年,,) |
=QM(4001,全年,,,年,,) |
| 開發(fā)支出 |
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資本公積 |
=QM(4002,月,,,年,,) |
=QM(4002,全年,,,年,,) |
| 商譽(yù) |
=QM(1711,月,,,年,,) |
=QM(1711,全年,,,年,,) |
減:庫存股 |
=QM(4201,月,,,年,,) |
=QM(4201,全年,,,年,,) |
| 長期待攤費(fèi)用 |
=QM(1801,月,,,年,,) |
=QM(1801,全年,,,年,,) |
盈余公積 |
=QM(4101,月,,,年,,) |
=QM(4101,全年,,,年,,) |
| 遞延所得稅資產(chǎn) |
=QM(1811,月,,,年,,) |
=QM(1811,全年,,,年,,) |
未分配利潤 |
=QM(4101,月,,,年,,) |
=QM(4101,全年,,,年,,) |
| 其他非流動資產(chǎn) |
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所有者權(quán)益（或股東權(quán)益）合計(jì) |
=E30+E31-E32+E33+E34 |
=F30+F31-F32+F33+F34 |
| 非流動資產(chǎn)合計(jì) |
=ptotal(B19:B35) |
=ptotal(C19:C35) |
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| 資產(chǎn)總計(jì) |
=B17+B36 |
=C17+C36 |
負(fù)債和所有者權(quán)益（或股東權(quán)益）總計(jì) |
=E28+E35 |
=F28+F35 |
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