美國CPA考試資產(chǎn)負債表-中英文對照

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來源: 正保會計網(wǎng)校論壇編輯： 2014/12/11 09:42:47　字體：大小

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　　資產(chǎn)負債表-中英文對照

資產(chǎn)	Assets
流動資產(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	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)到期的非流動資產(chǎn)	Current portion of non-current assets
其他流動資產(chǎn)	Other current assets
流動資產(chǎn)合計	Total current assets
非流動資產(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
長期應(yīng)收款	Long-term receivables
長期股權(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	Goodwill
長期待攤費用	Long-term prepaid expenses
遞延所得稅資產(chǎn)	Deferred tax assets
其他非流動資產(chǎn)	Other non-current assets
非流動資產(chǎn)合計	Total non-current assets
資產(chǎn)總計	Total assets
負債及所有者權(quán)益	Liabilities and owners’ equity
流動負債	Current liabilities
短期借款	Short-term borrowings
交易性金融負債	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	Advances from customers
應(yīng)付職工薪酬	Employee benefits payable
應(yīng)交稅費	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)到期的非流動負債	Current portion of non-current liabilities
其他流動負債	Other non-current liabilities
流動負債合計	Total current liabilities
非流動負債	Non-current liabilities
長期借款	Long-term borrowings
應(yīng)付債券	Debentures payable
長期應(yīng)付款	Long-term payable
專項應(yīng)付款	Payables for specific projects
預(yù)計負債	Provisions
遞延所得稅負債	Deferred tax liabilities
其他非流動負債	Other non-current liabilities
非流動負債合計	Total non-current liabilities
負債合計	Total liabilities
所有者權(quán)益	Owners’ equity
實收資本	Paid-in capital
資本公積	Capital surplus
盈余公積	Surplus reserve
未分配利潤	Undistributed profits
外幣報表折算差額	Difference on translation of foreign currency financial statements
歸屬于母公司所有者權(quán)益合計	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	Total owners’ equity
負債及所有者權(quán)益合計	Total liabilities and owners’ equity