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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。

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)

【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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