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资产负债表(the Balance Sheet)亦称财务状况表,是表示企业在一定日期(通常为各会计期末)的财务状况(即资产、负债和业主权益的状况)的主要会计报表,我们在报考ACCA时一定会涉及资产负债表表等方面的专业词汇,今天小编给大家总结了以下常用的资产负债表/损益表英语词汇,帮助大家更好地记忆。
资 产 ASSETS
流动资产: CURRENT ASSETS
现金 Cash on hand
备用金 Pretty cash
银行存款 Cash in banks
有价证券 Marketable receivable
应收票据 Notes receivable
应收帐款 Accounts receivable
减:坏帐准备 Less:allowance for bad debts
预付货款 Prepayments-supplies
内部往来 Inter-company accounts
其他应收款 Other receivables
待摊费用 Prepaid and deferred expenses
存 货 Inventories
减:存货变现损失准备: Less:allowance on inventory reduction to market
已转未完工生产成本 Transferred in production cost transforming
一年内到期的长期投资 Matured long time investments within a year
流动资产合计 Total current assets
长期投资: LONG TERM INVESTMENT
长期投资 Long term investments
一年以上的应收款项 Accounts receivable over a year
固定资产: FIXED ASSETS
固定资产原价 Fixed assets-cost
减:累计折旧 Less:amumulated depreciation
固定资产净值 Fixed assets-net value
固定资产清理 Disposal of fixed assets
融资租入固定资产原价: Fixed assets-cost on financial lease
减:融资租入固定资产折旧 Less:amumulated depreciation
融资租入固定资产净值: Fixed assets-net value on financial lease
在建工程: CONSTRUCTION WORK IN PROCESS
在建工程 Construction work in process
☆无形资产 INTANGIBLE ASSETS
场地使用权 Right to the use of a site
工业产权及专有技术 Industrial property right anf patents
其他无形资产 Other intangibles
无形资产合计 Total intangible assets
其它资产 OTHER ASSETS
开办费 Organization espenses
筹建期间汇兑损失 Exchange losses during organization period
递延投资损失 Deferred investment losses
递延税款借项
其他递延支出 Other deferred expuditures
待转销汇兑损益 Prepaid and deferred exchange loss
其他递延借款 Debit side of other deferred
其他资产合计 Total other Assets
资产总计 TOTAL ASSETS
负债及所有者权 LIABILITIES AND CAPITAL
流动负债: CURRENT LIABILITIES
短期借款 Short term loans
应付票据 Notes payable
应付帐款 Accounts payable
内部往来 Inter-company accounts
预收货款 Items received in advance-supplies
应付工资 Accured payroll
应交税金 Taxes payable
应付股利 Dividendes payable
其他应付款 Other payables
预提费用 Accrued expenses
职工奖励及福利费用 Bonus and welfare funds
一年内到期的长期负债 Matured long term liabilities within a year
流动负债合计 Total current liabilities
长期负债: LONG TREM LIABILITIES
长期借款 long term loans
应付公司债 Bouds payable
应公司债溢价(折价)
产品销售收入 Sales of products
其中:出口产品销售收入 Including:Export sales
减:销售折扣与折让 Less:Sales discount and allowances
产品销售净额 Net sales of products
减:产品销售税金 Less:Sales tax
产品销售成本 Cost of sales
其中:出口产品销售成本 Including:Cost of export sales
产品销售毛利 Gross profit on sales
减:销售费用 Less:Selling expenses
管理费用 General and administrative expenses
财务费用 Financial expenses
其中:利息支出(减利息收入) Including:Interest expenses (minusinterest ihcome)
汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)
产品销售利润 Profit on sales
加:其他业务利润 Add:profit from other operations
营业利润 Operating profit
加:投资收益 Add:Income on investment
加:营业外收入 Add:Non-operating income
减:营业外支出 Less:Non-operating expenses
加:以前年度损益调整 Add:adjustment of l
利润总额 Total profit
减:所得税 Less:Income tax
净利润 Net profit
以上就是ACCA考试中常见的资产负债表及损益表的专业词汇,如需了解更多或想报名ACCA,欢迎点击下方按钮申请预评估,我们将有专业的辅导老师与您联系,为您提供全方位的注册、报考指导服务。
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