想順利填寫 KPPK-E4001(資產負債表)嗎？
以下整理了各項目的定義，希望能幫助你快速上手
| Laporan Keuangan Triwulanan(E4001)/Tahunan(E5001) Tersendiri – Laporan Posisi Keuangan 單獨的季度(E4001)/年度(E5001)財務報告 – 財務狀況表 | ||
|---|---|---|
| Indonesia + Chinese description 印尼文+中文描述 | English description 英文描述 | |
| Aset 資產 | Asset | |
| Aset Lancar 當前資產 | Current Asset | |
| Kas dan Setara Kas 現金和現金等價物 | Cash and cash equivalents | |
| Piutang Usaha 應收賬款 | Account Receivable | |
| – Pihak Berelasi – 關聯方 | Related party | |
| – Pihak Ketiga – 第三方 | Account Receivable – Third Parties | |
| Piutang Lain-Lain 其他應收款 | Other Receivable | |
| – Pihak Berelasi – 關聯方 | Other Receivable – Related Parties | |
| – Pihak Ketiga – 第三方 | Other Receivable – Third Parties | |
| Aset Derivatif 衍生資產 | Derivative Assets | |
| Investasi / Aset Keuangan Lainnya 投資/其他金融資產 | investments / other financial assets | |
| – Aset Keuangan Diukur pada Nilai Wajar Melalui Laba Rugi – 以公允價值計量且其變動計入損益的金融資產 | financial assets at fair value through profit or loss | |
| – Aset Keuangan Tersedia untuk Dijual – 可供出售的金融資產 | financial assets available for sale | |
| – Aset Keuangan yang Dimiliki Hingga Jatuh Tempo – 持有至到期的金融資產 | financial assets held to maturity | |
| Persediaan 庫存 | Inventories | |
| Pajak Dibayar di Muka 預繳稅款 | Prepaid Tax | |
| Uang Muka dan Pembayaran Dibayar di Muka Lainnya 預付款和其他預付款 | advances and other upfront payment | |
| Aset yang Dimiliki untuk Dijual 持有待售資產 | assets held for sale | |
| Aset Lancar Lainnya 其他流動資產 | Other Current Asset | |
| Jumlah Aset Lancar 流動資產總額 | Total Current Asset | |
| Indonesia + Chinese description 印尼文+中文描述 | English description 英文描述 | |
| Aset Tidak Lancar 非流動資產 | Non Current Asset | |
| Piutang Usaha 應收賬款 | Account Payable | |
| – Pihak Berelasi – 關聯方 | Account Receivable- Related Parties | |
| – Pihak Ketiga – 第三方 | Account Receivable – Third Parties | |
| Piutang Lain-Lain 其他應收款 | Other Payable | |
| – Pihak Berelasi – 關聯方 | Other Payable – Related Parties | |
| – Pihak Ketiga – 第三方 | Other Payable – Third Parties | |
| Aset Derivatif 衍生資產 | Derivative Assets | |
| Investasi / Aset Keuangan Lainnya 投資/其他金融資產 | investments / other financial assets | |
| – Aset Keuangan Diukur pada Nilai Wajar Melalui Laba Rugi – 以公允價值計量且其變動計入損益的金融資產 | financial assets at fair value through profit or loss | |
| – Aset Keuangan Tersedia untuk Dijual – 可供出售的金融資產 | financial assets available for sale | |
| – Aset Keuangan yang Dimiliki Hingga Jatuh Tempo – 持有至到期的金融資產 | financial assets held to maturity | |
| Uang Muka dan Pembayaran Dibayar di Muka Lainnya 預付款和其他預付款 | advances and other upfront payment | |
| Investasi / Penyertaan pada Entitas Asosiasi 投資 / 聯營公司投資 | Investment / Investments in Associates | |
| Investasi / Penyertaan pada Ventura Bersama 投資/對合資企業的投資 | Investment / Investments in Joint Ventures | |
| Investasi / Penyertaan pada Entitas Anak 投資 / 對子公司的投資 | Investments / Investment in Subsidiary | |
| Aset Pajak Tangguhan 遞延所得稅資產 | Deffered Tax Assets | |
| Properti Investasi 投資物業 | Investment property | |
| Aset Tetap 固定資產 | Fixed Assets | |
| Aset Tidak Berwujud 無形資產 | Intangible Assets | |
| Aset Tidak Lancar Lainnya 其他非流動資產 | Other non current assets | |
| Jumlah Aset Tidak Lancar 非流動資產總計 | Total non current assets | |
| Jumlah Aset 總資產 | Total Assets | |
| Indonesia + Chinese description 印尼文+中文描述 | English description 英文描述 | |
| Liabilitas 負債 | Liabilities | |
| Liabilitas Jangka Pendek 短期負債 | Short term liabilities | |
| Pinjaman Jangka Pendek 短期貸款 | Short term loans | |
| – Pihak Berelasi – 關聯方 | Short term loans- related parties | |
| – Pihak Ketiga – 第三方 | Short term loans – third parties | |
| Utang Usaha 應付賬款 | Trade Payables | |
| – Pihak Berelasi – 關聯方 | Related party | |
| – Pihak Ketiga – 第三方 | Trade Payables- Third Parties | |
| Utang Lain-Lain 其他債務 | Other Payables | |
| – Pihak Berelasi – 關聯方 | Other Payables – Related Parties | |
| – Pihak Ketiga – 第三方 | Other Payables- Third Paries | |
| Liabilitas Derivatif 衍生負債 | Derivative Liabilities | |
| Liabilitas Keuangan Diukur pada Nilai Wajar Melalui Laba Rugi 通過損益以公允價值計量的金融負債 | Financial Liabilities Measured at Fair Value Through Profit and Loss | |
| Utang Pajak 稅收債務 | Tax Payable | |
| Akrual 應計 | Accrual | |
| Provisi 條款 | Provision | |
| Liabilitas Imbalan Kerja Jangka Pendek 短期員工福利 | Liabilities Short-Term Employee Benefits | |
| Uang Muka dari Pelanggan / Pendapatan Diterima di Muka 客戶預付款/預收收入 | Prepaid Income | |
| Bagian Jangka Pendek dari Utang Jangka Panjang 長期債務的短期部分 | Current Portion of Long-Term Debt | |
| – Pinjaman – 貸款 | Loan | |
| – Surat Utang yang Diterbitkan – 債務發行 | debt securities issued | |
| – Utang Sewa Pembiayaan – 租金融資 | finance lease debt | |
| Liabilitas yang Dimiliki Untuk Dijual 持有待售負債 | Liabilities Held For Sale | |
| Liabilitas Jangka Pendek Lainnya 其他短期負債 | Other Short Term Liabilities | |
| Jumlah Liabilitas Jangka Pendek 短期負債總額 | Total current liabilites | |
| Indonesia + Chinese description 印尼文+中文描述 | English description 英文描述 | |
| Utang Usaha 應付賬款 | Accounts Payable | |
| – Pihak Berelasi – 關聯方 | Accounts Payable – Related Parties | |
| – Pihak Ketiga – 第三方 | Accounts Payable- Third Parties | |
| Utang Lain-Lain 其他債務 | Other Payable | |
| – Pihak Berelasi – 關聯方 | Other Payable- related Parties | |
| – Pihak Ketiga – 第三方 | Other Payable – Third Parties | |
| Liabilitas Derivatif 衍生負債 | Derivative Liabilities | |
| Provisi 條款 | Provision | |
| Liabilitas Imbalan Kerja Jangka Panjang 長期僱員福利責任 | Liabilities Long-Term Employee Benefits | |
| Uang Muka dari Pelanggan / Pendapatan Diterima di Muka 客戶預付款/預收收入 | Advances from Customers / Unearned Revenue | |
| Liabilitas Pajak Tangguhan 遞延所得稅責任 | Deferred tax liabilities | |
| Utang Jangka Panjang Setelah Dikurangi Bagian Jangka Pendek 扣除短期部分後的長期債務 | Long-Term Debt Net of Current Portion | |
| – Pinjaman – 貸款 | Loan | |
| – Surat Utang yang Diterbitkan – 債務發行 | Securities Issued | |
| – Utang Sewa Pembiayaan – 租金融資 | Debt finance lease | |
| Liabilitas Jangka Panjang Lainnya 其他長期負債 | Other Long-term Liabilities | |
| Jumlah Liabilitas Jangka Panjang 長期負債總額 | Total Long-Term Liabilities | |
| Jumlah Liabilitas 負債總額 | Total Liabilities | |
| Ekuitas 權益 | Equity | |
| Modal Saham 股本 | Share Capital | |
| Saham Treasuri 庫存股票 | Treasury Stock | |
| Tambahan Modal Disetor 額外實收資本（面值的外匯差額） | Additional paid-in capital | |
| Saldo Laba (Rugi) 留存收益（虧損） | Retained Earnings | |
| – Yang Telah Ditentukan Penggunaannya – 預定義用途 | That Has Determined Uses | |
| – Yang Belum Ditentukan Penggunaannya – 未指定用途 | Its Not Specified Uses | |
| Komponen Ekuitas Lainnya 其他權益成分 | Other Equity Components | |
| Jumlah Ekuitas 總權益 | Total Equity | |
| Jumlah Liabilitas dan Ekuitas 總負債和權益 | Total Liability & Equity | |
