国外_excel_资产负债表模板

[Company Name]Balance Sheet

Date:

Assets20142013 Current Assets

Cash11,874

Accounts receivable

Inventory

Prepaid expenses

Short-term investments

Total current assets11,874-Fixed (Long-Term) Assets

Property, plant, and equipment15,340

(Less accumulated depreciation)(2,200)

Intangible assets

Total fixed assets14,348-Other Assets

Other

Total Other Assets--

Total Assets26,222-[42]Liabilities and Owner's Equity

Current Liabilities

Accounts payable8,060

Short-term loans

Income taxes payable3,145

Accrued salaries and wages

Unearned revenue

Current portion of long-term debt

Total current liabilities11,205-Long-Term Liabilities

Deferred income tax

Other

Total long-term liabilities3,450-Owner's Equity

Retained earnings4,389

Other

Total owner's equity11,567-

Total Liabilities and Owner's Equity26,222-Common Financial Ratios

Debt Ratio (Total Liabilities / Total Assets)0.56

Current Ratio (Current Assets / Current Liabilities) 1.06

Working Capital (Current Assets - Current Liabilities)669-Assets-to-Equity Ratio (Total Assets / Owner's Equity) 2.27

Debt-to-Equity Ratio (Total Liabilities / Owner's Equity) 1.27