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美国CPA考试 资产负债表-中英文对照
资产负债表-中英文对照
| 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 |
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