Balance Sheet(資產(chǎn)負(fù)債表)-中英文對(duì)照_2022年ACCA考試知識(shí)點(diǎn)
來源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-05-25 10:00:26
不好對(duì)挫折嘆氣，姑且把這一切看成是在你成大事之前，務(wù)必經(jīng)受的準(zhǔn)備工作。ACCA六月考試在即，大家備考時(shí)一定要熟練掌握各科目知識(shí)要點(diǎn)，做好充足準(zhǔn)備。今天東奧小編為大家整理了ACCA考試知識(shí)點(diǎn)，正在備考的同學(xué)們趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Balance Sheet(資產(chǎn)負(fù)債表)-中英文對(duì)照
【知識(shí)點(diǎn)】
Balance Sheet(資產(chǎn)負(fù)債表)-中英文對(duì)照
Balance Sheet(資產(chǎn)負(fù)債表)-中英文對(duì)照
| 資產(chǎn)負(fù)債表-中英文對(duì)照 | |
| 資產(chǎn) | Assets |
| 流動(dòng)資產(chǎn) | Current assets |
| 貨幣資金 | Cash at bank and on hand |
| 交易性金融資產(chǎn) | Financial assets held for trading |
| 應(yīng)收票據(jù) | Notes receivable |
| 應(yīng)收賬款 | Accounts receivable |
| 預(yù)付款項(xiàng) | Advances to suppliers |
| 應(yīng)收利息 | Interest receivable |
| 應(yīng)收股利 | Dividends receivable |
| 其他應(yīng)收款 | Other receivables |
| 存貨 | Inventories |
| 一年內(nèi)到期的非流動(dòng)資產(chǎn) | Current portion of non-current assets |
| 其他流動(dòng)資產(chǎn) | Other current assets |
| 流動(dòng)資產(chǎn)合計(jì) | Total current assets |
| 非流動(dòng)資產(chǎn) | Non-current assets |
| 可供出售金融資產(chǎn) | Available-for-sale financial assets |
| 持有至到期投資 | Held-to-maturity investments |
| 長(zhǎng)期應(yīng)收款 | Long-term receivables |
| 長(zhǎng)期股權(quán)投資 | Long-term equity investments |
| 投資性房地產(chǎn) | Investment properties |
| 固定資產(chǎn) | Fixed assets |
| 在建工程 | Construction in progress |
| 工程物資 | Construction materials |
| 固定資產(chǎn)清理 | Fixed assets pending for disposal |
| 生產(chǎn)性生物資產(chǎn) | Bearer biological assets |
| 油氣資產(chǎn) | Oil and gas assets |
| 無形資產(chǎn) | Intangible assets |
| 開發(fā)支出 | Development costs |
| 商譽(yù) | Goodwill |
| 長(zhǎng)期待攤費(fèi)用 | Long-term prepaid expenses |
| 遞延所得稅資產(chǎn) | Deferred tax assets |
| 其他非流動(dòng)資產(chǎn) | Other non-current assets |
| 非流動(dòng)資產(chǎn)合計(jì) | Total non-current assets |
| 資產(chǎn)總計(jì) | Total assets |
| 負(fù)債及所有者權(quán)益 | Liabilities and owners’ equity |
| 流動(dòng)負(fù)債 | Current liabilities |
| 短期借款 | Short-term borrowings |
| 交易性金融負(fù)債 | Financial liabilities held for trading |
| 應(yīng)付票據(jù) | Notes payable |
| 應(yīng)付賬款 | Accounts payable |
| 預(yù)收款項(xiàng) | Advances from customers |
| 應(yīng)付職工薪酬 | Employee benefits payable |
| 應(yīng)交稅費(fèi) | Taxes payable |
| 應(yīng)付利息 | Interest payable |
| 應(yīng)付股利 | Dividends payable |
| 其他應(yīng)收款 | Other payables |
| 一年內(nèi)到期的非流動(dòng)負(fù)債 | Current portion of non-current liabilities |
| 其他流動(dòng)負(fù)債 | Other non-current liabilities |
| 流動(dòng)負(fù)債合計(jì) | Total current liabilities |
| 非流動(dòng)負(fù)債 | Non-current liabilities |
| 長(zhǎng)期借款 | Long-term borrowings |
| 應(yīng)付債券 | Debentures payable |
| 長(zhǎng)期應(yīng)付款 | Long-term payable |
| 專項(xiàng)應(yīng)付款 | Payables for specific projects |
| 預(yù)計(jì)負(fù)債 | Provisions |
| 遞延所得稅負(fù)債 | Deferred tax liabilities |
| 其他非流動(dòng)負(fù)債 | Other non-current liabilities |
| 非流動(dòng)負(fù)債合計(jì) | Total non-current liabilities |
| 負(fù)債合計(jì) | Total liabilities |
| 所有者權(quán)益 | Owners’ equity |
| 實(shí)收資本 | Paid-in capital |
| 資本公積 | Capital surplus |
| 盈余公積 | Surplus reserve |
| 未分配利潤(rùn) | Undistributed profits |
| 外幣報(bào)表折算差額 | Difference on translation of foreign currency financial statements |
| 歸屬于母公司所有者權(quán)益合計(jì) | Total equity attributable to equity holders of the Company |
| 少數(shù)股東權(quán)益 | Minority interest |
| 所有者權(quán)益合計(jì) | Total owners’equity |
| 負(fù)債及所有者權(quán)益合計(jì) | Total liabilities and owners’ equity |
不要試圖去解釋這個(gè)世界上任何的誤解和扭曲，存在的都是真理，任何人的成功，都不是虛頭，他們一定付出了你沒有想到的努力和代價(jià)，都是存在，沒什么值得懷疑。以上就是東奧小編為大家整理的ACCA考試知識(shí)點(diǎn)了，距離6月份ACCA考試時(shí)間已經(jīng)越來越近，大家一定要合理安排好自己的備考時(shí)間，制定好學(xué)習(xí)計(jì)劃，爭(zhēng)取順利上岸。
注：以上來自東奧教研團(tuán)隊(duì)
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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