ACCA是什么_ACCA证书培训_ACCA考试时间_ACCA报名条件 / ACCA常见问题 / ACCA英语单词 /

ACCA 资产负债表-中英文对照

作者:泽稷教育ACCA 2020-08-24 10:40


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