2019資產(chǎn)負(fù)債表/損益表 英文詞匯表

資產(chǎn)負(fù)債表（the Balance Sheet)亦稱財(cái)務(wù)狀況表，是表示企業(yè)在一定日期（通常為各會(huì)計(jì)期末）的財(cái)務(wù)狀況（即資產(chǎn)、負(fù)債和業(yè)主權(quán)益的狀況）的主要會(huì)計(jì)報(bào)表，我們在報(bào)考ACCA時(shí)一定會(huì)涉及資產(chǎn)負(fù)債表表等方面的專業(yè)詞匯，今天小編給大家總結(jié)了以下常用的資產(chǎn)負(fù)債表/損益表英語詞匯，幫助大家更好地記憶。

資 產(chǎn) ASSETS

流動(dòng)資產(chǎn)： CURRENT ASSETS

現(xiàn)金 Cash on hand

備用金 Pretty cash

銀行存款 Cash in banks

有價(jià)證券 Marketable receivable

應(yīng)收票據(jù) Notes receivable

應(yīng)收帳款 Accounts receivable

減：壞帳準(zhǔn)備 Less：allowance for bad debts

預(yù)付貨款 Prepayments-supplies

內(nèi)部往來 Inter-company accounts

其他應(yīng)收款 Other receivables

待攤費(fèi)用 Prepaid and deferred expenses

存 貨 Inventories

減：存貨變現(xiàn)損失準(zhǔn)備： Less：allowance on inventory reduction to market

已轉(zhuǎn)未完工生產(chǎn)成本 Transferred in production cost transforming

一年內(nèi)到期的長期投資 Matured long time investments within a year

流動(dòng)資產(chǎn)合計(jì) Total current assets

長期投資： LONG TERM INVESTMENT

長期投資 Long term investments

一年以上的應(yīng)收款項(xiàng) Accounts receivable over a year

固定資產(chǎn)： FIXED ASSETS

固定資產(chǎn)原價(jià) Fixed assets-cost

減：累計(jì)折舊 Less:amumulated depreciation

固定資產(chǎn)凈值 Fixed assets-net value

固定資產(chǎn)清理 Disposal of fixed assets

融資租入固定資產(chǎn)原價(jià)： Fixed assets-cost on financial lease

減：融資租入固定資產(chǎn)折舊 Less：amumulated depreciation

融資租入固定資產(chǎn)凈值： Fixed assets-net value on financial lease

在建工程： CONSTRUCTION WORK IN PROCESS

在建工程 Construction work in process

☆無形資產(chǎn) INTANGIBLE ASSETS

場地使用權(quán) Right to the use of a site

工業(yè)產(chǎn)權(quán)及專有技術(shù) Industrial property right anf patents

其他無形資產(chǎn) Other intangibles

無形資產(chǎn)合計(jì) Total intangible assets

其它資產(chǎn) OTHER ASSETS

開辦費(fèi) Organization espenses

籌建期間匯兌損失 Exchange losses during organization period

遞延投資損失 Deferred investment losses

遞延稅款借項(xiàng)

其他遞延支出 Other deferred expuditures

待轉(zhuǎn)銷匯兌損益 Prepaid and deferred exchange loss

其他遞延借款 Debit side of other deferred

其他資產(chǎn)合計(jì) Total other Assets

資產(chǎn)總計(jì) TOTAL ASSETS

負(fù)債及所有者權(quán) LIABILITIES AND CAPITAL

流動(dòng)負(fù)債： CURRENT LIABILITIES

短期借款 Short term loans

應(yīng)付票據(jù) Notes payable

應(yīng)付帳款 Accounts payable

內(nèi)部往來 Inter-company accounts

預(yù)收貨款 Items received in advance-supplies

應(yīng)付工資 Accured payroll

應(yīng)交稅金 Taxes payable

應(yīng)付股利 Dividendes payable

其他應(yīng)付款 Other payables

預(yù)提費(fèi)用 Accrued expenses

職工獎(jiǎng)勵(lì)及福利費(fèi)用 Bonus and welfare funds

一年內(nèi)到期的長期負(fù)債 Matured long term liabilities within a year

流動(dòng)負(fù)債合計(jì) Total current liabilities

長期負(fù)債： LONG TREM LIABILITIES

長期借款 long term loans

應(yīng)付公司債 Bouds payable

應(yīng)公司債溢價(jià)（折價(jià)）

產(chǎn)品銷售收入 Sales of products

其中：出口產(chǎn)品銷售收入 Including：Export sales

減：銷售折扣與折讓 Less：Sales discount and allowances

產(chǎn)品銷售凈額 Net sales of products

減：產(chǎn)品銷售稅金 Less：Sales tax

產(chǎn)品銷售成本 Cost of sales

其中：出口產(chǎn)品銷售成本 Including：Cost of export sales

產(chǎn)品銷售毛利 Gross profit on sales

減：銷售費(fèi)用 Less：Selling expenses

管理費(fèi)用 General and administrative expenses

財(cái)務(wù)費(fèi)用 Financial expenses

其中：利息支出(減利息收入) Including：Interest expenses (minusinterest ihcome)

匯兌損失(減匯兌收益) Exchange losses(minus exchange gains)

產(chǎn)品銷售利潤 Profit on sales

加：其他業(yè)務(wù)利潤 Add：profit from other operations

營業(yè)利潤 Operating profit

加：投資收益 Add：Income on investment

加：營業(yè)外收入 Add：Non-operating income

減：營業(yè)外支出 Less：Non-operating expenses

加：以前年度損益調(diào)整 Add：adjustment of l

利潤總額 Total profit

減：所得稅 Less：Income tax

凈利潤 Net profit

以上就是ACCA考試中常見的資產(chǎn)負(fù)債表及損益表的專業(yè)詞匯，如需了解更多或想報(bào)名ACCA，歡迎點(diǎn)擊下方按鈕申請預(yù)評估，我們將有專業(yè)的輔導(dǎo)老師與您聯(lián)系，為您提供全方位的注冊、報(bào)考指導(dǎo)服務(wù)。