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2020年资产负债表-中英文对照!

作者:泽稷教育ACCA 2020-11-23 17:28
 
  资产负债表-中英文对照下面泽稷小编来带你一起看看吧!
 
  泽稷小编准备了2020年的ACCA考试考纲知识点,希望能帮助到小伙伴哦~点击领取送一个ACCA资料包给大家,上班族也可以在地铁上观看哦  戳:ACCA资料【新手指南】+内部讲义+解析音频
 
 
  资产Assets
 
  流动资产Current assets
 
  货币资金Cash at bank and on hand
 
  交易性金融资产Financial assets held for trading
 
  应收票据Notes receivable
 
  应收账款Accounts receivable
 
  预付款项Advances to suppliers
 
  应收利息Interest receivable
 
  应收股利Dividends receivable
 
  其他应收款Other receivables
 
  存货Inventories
 
  一年内到期的非流动资产Current portion of non-current assets
 
  其他流动资产Other current assets
 
  流动资产合计Total current assets
 
  非流动资产Non-current assets
 
  可供出售金融资产Available-for-sale financial assets
 
  持有至到期投资Held-to-maturity investments
 
  长期应收款Long-term receivables
 
  长期股权投资Long-term equity investments
 
  投资性房地产Investment properties
 
  固定资产Fixed assets
 
  在建工程Construction in progress
 
  工程物资Construction materials
 
  固定资产清理Fixed assets pending for disposal
 
  生产性生物资产Bearer biological assets
 
  油气资产Oil and gas assets
 
  无形资产Intangible assets
 
  开发支出Development costs
 
  商誉Goodwill
 
  长期待摊费用Long-term prepaid expenses
 
  递延所得税资产Deferred tax assets
 
  其他非流动资产Other non-current assets
 
  非流动资产合计Total non-current assets
 
  资产总计Total assets
 
  负债及所有者权益Liabilities and owners’equity
 
  流动负债Current liabilities
 
  短期借款Short-term borrowings
 
  交易性金融负债Financial liabilities held for trading
 
  应付票据Notes payable
 
  应付账款Accounts payable
 
  预收款项Advances from customers
 
  应付职工薪酬Employee benefits payable
 
  应交税费Taxes payable
 
  应付利息Interest payable
 
  应付股利Dividends payable
 
  其他应收款Other payables
 
  一年内到期的非流动负债Current portion of non-current liabilities
 
  其他流动负债Other non-current liabilities
 
  流动负债合计Total current liabilities
 
  非流动负债Non-current liabilities
 
  长期借款Long-term borrowings
 
  应付债券Debentures payable
 
  长期应付款Long-term payable
 
  专项应付款Payables for specific projects
 
  预计负债Provisions
 
  递延所得税负债Deferred tax liabilities
 
  其他非流动负债Other non-current liabilities
 
  非流动负债合计Total non-current liabilities
 
  负债合计Total liabilities
 
  所有者权益Owners’equity
 
  实收资本Paid-in capital
 
  资本公积Capital surplus
 
  盈余公积Surplus reserve
 
  未分配利润Undistributed profits
 
  外币报表折算差额Difference on translation of foreign currency financial statements
 
  归属于母公司所有者权益合计Total equity attributable to equity holders of the Company
 
  少数股东权益Minority interest
 
  所有者权益合计Total owners’equity
 
  负债及所有者权益合计Total liabilities and owners’equity
 
  以上是泽稷小编准备的关于资产负债表-中英文对照的解答,如果想关注更多的ACCA考试资讯及考试公告,请登录泽稷ACCA
 
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