企业年度资产负债表如何列报？

资产负债表的目的？

资产负债表被认为是一份综合财务报表，显示企业在特定时间（3个月、6个月或1年）的资产价值总和以及资产形成的来源。

根据200/2014/TT-BTC号文第112条第1款第1.1点，满足持续经营假设的企业资产负债表的目的如下：

》第一百一十二条 年度资产负债表的编制和列报说明

1.编制并报送企业满足持续经营假设的资产负债表

1.1.资产负债表的目的

资产负债表是一般财务报告，反映企业现有资产的全部价值资产负债表上的数据根据资产的结构和形成这些资产的资金来源的结构，显示了企业现有资产的整体价值。通过资产负债表，可以评价和评价企业的整体财务状况。

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因此，编制资产负债表将根据形成这些资产的财务结构和资本结构显示企业现有资产的全部价值。由此，可以评论和评估企业的整体财务状况。

编制和列报会计资产负债表的原则

对于满足日常经营假设的企业：

根据200/2014/TT-BTC号文第112条第1款第1.2点，会计资产负债表的编制和列报原则具体规定如下：

*根据会计准则《财务报表的列报》的规定，编制和列报资产负债表时，必须遵循编制和列报财务报表的一般原则。另外，在资产负债表上，资产和负债必须根据企业正常营业周期的持续时间，分别按短期和长期列示，具体如下：

– 对于12个月内有正常营业周期的企业，资产和负债按照以下原则分为短期和长期：

+ 自报告之日起不超过 12 个月内收回或支付的资产和负债归类为短期；

+ 自报告日期起 12 个月或更长时间收回或支付的资产和负债被归类为长期资产和负债。

– 对于正常营业周期超过12个月的企业，资产和负债根据以下条件分为短期和长期：

+在正常经济周期内收回或支付的资产和负债归类为短期资产和负债；

+在比正常商业周期更长的时间内收回或支付的资产和负债被归类为长期资产和负债。

在此情况下，企业必须明确说明决定正常营业周期的特征、正常营业周期的平均时间、企业生产经营周期以及企业所处行业、领域的证据。

– For businesses that, due to the nature of their operations, cannot rely on the business cycle to distinguish between short-term and long-term, Assets and Liabilities are presented in descending order of liquidity.

* When preparing a general accounting balance sheet between superior units and subordinate units without legal status, the superior unit must exclude all balances of items arising from internal transactions, such as receivables, payables, internal loans… between the superior unit and subordinate units, and between subordinate units.

The technique of excluding internal items when synthesizing reports between superior and subordinate units with dependent accounting is performed similarly to the technique of consolidating financial statements.

* 没有数据的指标无需在资产负债表中列出。企业按照各部分连续性的原则，主动对标准进行重新编号。

对于不满足持续经营假设的企业：

根据200/2014/TT-BTC号文第112条第2.1点第2款规定，规定如下：

“2.1. The presentation of indicators of the Balance Sheet when the enterprise does not meet the assumption of continuous operation is done similarly to the Balance Sheet of the enterprise while in operation except for the following adjustments:

(a) Irrespective of short-term and long-term: The indicators are established regardless of whether the remaining period from the date of the report is over 12 months or more. no more than 12 months or more in an ordinary business cycle or in an ordinary business cycle;

(b) Do not present provisions for provisions because all assets and liabilities have been re-evaluated according to net realizable value, recoverable value or fair value;”

Basis for preparing the Balance Sheet?

根据200/2014/TT-BTC号文第112条第1款第1.3点，规定如下：

“1.3. Basis for preparing the Accounting Balance Sheet

– Based on general accounting books;

– Based on detailed accounting books, cards or detailed summary tables;

– Based on the previous year’s Balance Sheet (to present the first column of the year).”