1.根據(jù)總賬科目余額直接填列.資產(chǎn)負(fù)債表大部分項(xiàng)目的填列都是根據(jù)有關(guān)總賬賬戶的余額直接填列,如應(yīng)收票據(jù)項(xiàng)目,根據(jù)應(yīng)收票據(jù)總賬科目的期末余額直接填列;短期借款項(xiàng)目,根據(jù)短期借款總賬科目的期末余額直接填列.交易性金融資產(chǎn)工程物資遞延所得稅資產(chǎn)短期借款交易性金融負(fù)債應(yīng)付票據(jù)應(yīng)付職工薪酬應(yīng)繳稅費(fèi)遞延所得稅負(fù)債預(yù)計(jì)負(fù)債實(shí)收資本資本公積盈余公積等,都在此項(xiàng)之內(nèi). 2.根據(jù)總賬科目余額計(jì)算填列.如貨幣資金項(xiàng)目,根據(jù)庫(kù)存現(xiàn)金、銀行存款、其他貨幣資金科目的期末余額合計(jì)數(shù)計(jì)算填列. 3.根據(jù)明細(xì)科目余額計(jì)算填列.如應(yīng)收賬款項(xiàng)目,應(yīng)根據(jù)應(yīng)收賬款、預(yù)收賬款兩個(gè)科目所屬的有關(guān)明細(xì)科目的期末借方余額扣除計(jì)提的減值準(zhǔn)備后計(jì)算填列;應(yīng)付賬款項(xiàng)目,根據(jù)應(yīng)付賬款、預(yù)付賬款科目所屬相關(guān)明細(xì)科目的期末貸方余額計(jì)算填列. 4.根據(jù)總賬科目和明細(xì)科目余額分析計(jì)算填列.如長(zhǎng)期借款項(xiàng)目,根據(jù)長(zhǎng)期借款總賬科目期末余額,扣除長(zhǎng)期借款科目所屬明細(xì)科目中反映的、將于一年內(nèi)到期的長(zhǎng)期借款部分,分析計(jì)算填列. 5.根據(jù)科目余額減去其備抵項(xiàng)目后的凈額填列.如存貨項(xiàng)目,根據(jù)存貨科目的期末余額,減去存貨跌價(jià)準(zhǔn)備備抵科目余額后的凈額填列;又如,無(wú)形資產(chǎn)項(xiàng)目,根據(jù)無(wú)形資產(chǎn)科目的期末余額,減去無(wú)形資產(chǎn)減值準(zhǔn)備與累計(jì)攤銷(xiāo)備抵科目余額后的凈額填列.