資產(chǎn)負債表英文(英文會(huì )計報表的資產(chǎn)負債表)
1.英文會(huì )計報表的資產(chǎn)負債表
【高頓ACCA小編】2015年ACCA考試即將開(kāi)始，我們將第一時(shí)間公布考試相關(guān)內容，請各位考生密切關(guān)注高頓ACCA，預祝大家順利通過(guò)ACCA考試。
今天為大家帶來(lái)的是ACCA知識點(diǎn)：資產(chǎn)負債表Balance Sheet★Concept:List of an entity's assets, liabilities, and owners' equity as of a specific date. Also called the statement of financial position.★Tips:1.A company's balance sheet, also called the statement of financial positon, reports 3 items: assets, liabilities, and stockholders' equity.2.The balance sheet is dated at the moment in time when the accounting period ends.3.Assets=Liabilities + Owners' Equity ★Sample：【single selection】Stuebs Company had total assets of $300,000 and total stockholders' equity of $100,000 at the beginning of the year. During the year assets increased by $50,000 and liabilities increased by $40,000. Stockholders' equity at the end of the year is( )A.$90,000B.$140,000C.$110,000D.$150,000Answer: BExplanation: Assets=Liabilities + Stockholders' Equity, the company's liabilities is $200,000($300,000-$100,000) at the beginning of the year.Assets is $350.000($300,000+$50,000) and liabilities is $240,000($200,000+$40,000) at the end of year. Therefore, Stockholders'Equity=Assets-Liabilities=$350,000-$140,000=$110,000.,000+$45,000+$180,000=$325,000本文由高頓ACCA編輯整理，轉載請注明出處急速通關(guān)計劃 ACCA全球私播課 大學(xué)生雇主直通車(chē)計劃 周末面授班 寒暑假沖刺班 其他課程。
2.會(huì )計科目英文縮寫(xiě)
一、企業(yè)財務(wù)會(huì )計報表封面 FINANCIAL REPORT COVER 報表所屬期間之期末時(shí)間點(diǎn) Period Ended 所屬月份 Reporting Period 報出日期 Submit Date 記賬本位幣幣種 Local Reporting Currency 審核人 Verifier 填表人 Preparer 二、資產(chǎn)負債表 Balance Sheet 資產(chǎn) Assets 流動(dòng)資產(chǎn) Current Assets 貨幣資金 Bank and Cash 短期投資 Current Investment 一年內到期委托貸款 Entrusted loan receivable due within one year 減：一年內到期委托貸款減值準備 Less: Impairment for Entrusted loan receivable due within one year 減：短期投資跌價(jià)準備 Less: Impairment for current investment 短期投資凈額 Net bal of current investment 應收票據 Notes receivable 應收股利 Dividend receivable 應收利息 Interest receivable 應收賬款 Account receivable 減：應收賬款壞賬準備 Less: Bad debt provision for Account receivable 應收賬款凈額 Net bal of Account receivable 其他應收款 Other receivable 減：其他應收款壞賬準備 Less: Bad debt provision for Other receivable 其他應收款凈額 Net bal of Other receivable 預付賬款 Prepayment 應收補貼款 Subsidy receivable 存貨 Inventory 減：存貨跌價(jià)準備 Less: Provision for Inventory 存貨凈額 Net bal of Inventory 已完工尚未結算款 Amount due from customer for contract work 待攤費用 Deferred Expense 一年內到期的長(cháng)期債權投資 Long-term debt investment due within one year 一年內到期的應收融資租賃款 Finance lease receivables due within one year 其他流動(dòng)資產(chǎn) Other current assets 流動(dòng)資產(chǎn)合計 Total current assets 長(cháng)期投資 Long-term investment 長(cháng)期股權投資 Long-term equity investment 委托貸款 Entrusted loan receivable 長(cháng)期債權投資 Long-term debt investment 長(cháng)期投資合計 Total for long-term investment 減：長(cháng)期股權投資減值準備 Less: Impairment for long-term equity investment 減：長(cháng)期債權投資減值準備 Less: Impairment for long-term debt investment 減：委托貸款減值準備 Less: Provision for entrusted loan receivable 長(cháng)期投資凈額 Net bal of long-term investment 其中：合并價(jià)差 Include: Goodwill (Negative goodwill) 固定資產(chǎn) Fixed assets 固定資產(chǎn)原值 Cost 減：累計折舊 Less: Accumulated Depreciation 固定資產(chǎn)凈值 Net bal 減：固定資產(chǎn)減值準備 Less: Impairment for fixed assets 固定資產(chǎn)凈額 NBV of fixed assets 工程物資 Material holds for construction of fixed assets 在建工程 Construction in progress 減：在建工程減值準備 Less: Impairment for construction in progress 在建工程凈額 Net bal of construction in progress 固定資產(chǎn)清理 Fixed assets to be disposed of 固定資產(chǎn)合計 Total fixed assets 無(wú)形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets 無(wú)形資產(chǎn) Intangible assets 減：無(wú)形資產(chǎn)減值準備 Less: Impairment for intangible assets 無(wú)形資產(chǎn)凈額 Net bal of intangible assets 長(cháng)期待攤費用 Long-term deferred expense 融資租賃——未擔保余值 Finance lease – Unguaranteed residual values 融資租賃——應收融資租賃款 Finance lease – Receivables 其他長(cháng)期資產(chǎn) Other non-current assets 無(wú)形及其他長(cháng)期資產(chǎn)合計 Total other assets & intangible assets 遞延稅項 Deferred Tax 遞延稅款借項 Deferred Tax assets 資產(chǎn)總計 Total assets 負債及所有者（或股東）權益 Liability & Equity 流動(dòng)負債 Current liability 短期借款 Short-term loans 應付票據 Notes payable 應付賬款 Accounts payable 已結算尚未完工款 預收賬款 Advance from customers 應付工資 Payroll payable 應付福利費 Welfare payable 應付股利 Dividend payable 應交稅金 Taxes payable 其他應交款 Other fees payable 其他應付款 Other payable 預提費用 Accrued Expense 預計負債 Provision 遞延收益 Deferred Revenue 一年內到期的長(cháng)期負債 Long-term liability due within one year 其他流動(dòng)負債 Other current liability 流動(dòng)負債合計 Total current liability 長(cháng)期負債 Long-term liability 長(cháng)期借款 Long-term loans 應付債券 Bonds payable 長(cháng)期應付款 Long-term payable 專(zhuān)項應付款 Grants & Subsidies received 其他長(cháng)期負債 Other long-term liability 長(cháng)期負債合計 Total long-term liability 遞延稅項 Deferred Tax 遞延稅款貸項 Deferred Tax liabilities 負債合計 Total liability 少數股東權益 Minority interests 所有者權益（或股東權益） Owners' Equity 實(shí)收資本（或股本） Paid in capital 減；已歸還投資 Less: Capital redemption 實(shí)收資本（或股本）凈額 Net bal of Paid in capital 資本公積 Capital Reserves 盈余公積 Surplus Reserves 其中：法定公益金 Include: Statutory reserves 未確認投資損失 Unrealised investment losses 未分配利潤 Retained profits after appropriation 其中：本年利潤 Include: Profits for the year 外幣報表折算差額 Translation reserve 所有者（或股東）權益合計 Total Equity 負債及所有者（或股東）權益合計 Total Liability & Equity 三、利潤及利潤分配表 Income statement and profit appropriation 一、主營(yíng)業(yè)務(wù)收入 Revenue 減：主營(yíng)業(yè)務(wù)成本 Le。
3.英文會(huì )計報表的資產(chǎn)負債表
【高頓ACCA小編】2015年ACCA考試即將開(kāi)始，我們將第一時(shí)間公布考試相關(guān)內容，請各位考生密切關(guān)注高頓ACCA，預祝大家順利通過(guò)ACCA考試。今天為大家帶來(lái)的是ACCA知識點(diǎn)：資產(chǎn)負債表
Balance Sheet
★Concept:
List of an entity's assets, liabilities, and owners' equity as of a specific date. Also called the statement of financial position.
★Tips:
1.A company's balance sheet, also called the statement of financial positon, reports 3 items: assets, liabilities, and stockholders' equity.
2.The balance sheet is dated at the moment in time when the accounting period ends.
3.Assets=Liabilities + Owners' Equity ★Sample:
【single selection】Stuebs Company had total assets of $300,000 and total stockholders' equity of $100,000 at the beginning of the year. During the year assets increased by $50,000 and liabilities increased by $40,000. Stockholders' equity at the end of the year is( )
A.$90,000
B.$140,000
C.$110,000
D.$150,000
Answer: B
Explanation: Assets=Liabilities + Stockholders' Equity, the company's liabilities is $200,000($300,000-$100,000) at the beginning of the year.Assets is $350.000($300,000+$50,000) and liabilities is $240,000($200,000+$40,000) at the end of year. Therefore, Stockholders'Equity=Assets-Liabilities=$350,000-$140,000=$110,000.,000+$45,000+$180,000=$325,000
本文由高頓ACCA編輯整理，轉載請注明出處
急速通關(guān)計劃 ACCA全球私播課 大學(xué)生雇主直通車(chē)計劃 周末面授班 寒暑假沖刺班 其他課程
4.資產(chǎn)負債表和損益表的財務(wù)英語(yǔ)術(shù)語(yǔ)?
流動(dòng)資產(chǎn) CURRENT ASSETS： 現金 Cash on hand 銀行存款 Cash in bank 有價(jià)證券 Marketable securitiea 應收票據 Notes receivable 應收帳款 Accounts receivable 壞帳準備 Provision for bad debts 預付帳款 Advances to suppliers 其他應收款 Other receivables 待攤費用 Deferred and prepaid expenses 存貨 Inventories 存貨變現損失準備 Provision for loss on realization of inventory 一年內到期的長(cháng)期債券投資 Long-term investments maturing within one year 其他流動(dòng)資產(chǎn) Other current assets 長(cháng)期投資 Long-term in vestments 一年以上的應收款項 Receivables collectable after one year 固定資產(chǎn)： FIXED ASSETS： 固定資產(chǎn)原價(jià) Fixed assets-cost 累計折舊 Accumulated depreciation 固定資產(chǎn)凈值 Fixed assets-net value 固定資產(chǎn)清理 Disposal of fixed assets 在建工程 Construction in progress 無(wú)形資產(chǎn) INTANGIBLE ASSETS： 場(chǎng)地使用權 Land occupancy right 工業(yè)產(chǎn)權及專(zhuān)有技術(shù) Proprietary technology and patents 其他無(wú)形資產(chǎn) Other intangibles assets 其他資產(chǎn)： OTHER ASSETS 開(kāi)辦費 Organization expenses 籌建期間匯兌損失 Exchange loss during start-up peried 遞延投資損失 Deferred loss on investments 遞延稅款借項 Deferred taxes debit 其他遞延支出 Other deferred expenses 待轉銷(xiāo)匯兌損失 Unamortized cxehange loss 流動(dòng)負債 CURRENT LIABILITIES： 短期借款 Short term loans 應付票據 Notes payable 應付帳款 Accounts payable 應付工資 Accrued payroll 應交稅金 Taxes payable 應付利潤 Dividends payable 預收貨款 Advances from customers 其他應付款 Other payables 預提費用 Accrued expenses 應付福利費 Staff and workers bonus and welfare fund 一年內到期的長(cháng)期負債 Long-term liabitities due within one year 其他流動(dòng)負債 Other current liabilities 長(cháng)期負債 LING-TERMLIABILITIES 長(cháng)期借款 Ling-term loans 應付公司債 Debentures payable 應付公司債溢價(jià)（折價(jià)） Premium(discount)on debentures payable 一年以上的應付款項 Payables due after one year 其他負債 OTHER LIABILITES 籌建期間匯兌收益 Exchange gain during start-up period 遞延投資收益 Deferred gain on investments 遞延稅款貸項 Deferred taxes credit 其他遞延貸項 Other deferred credit 待轉銷(xiāo)匯兌收益 Unamortized exchange gain 所有者權益： OWNERS' EQUITY 實(shí)收資本 Paid in capital 其中：中方投資 Including:Chinese investment 其中：外方投資 Including:Foreign investment 已歸還投資 Investment returned 資本公積 Capital surplus 儲備基金 Reserve fund 企業(yè)發(fā)展基金 Enterprise expansion fund 利潤歸還投資 Profits capitalised on return of investment 本年利潤 current year profit 未分配利潤 Undistributed profits 主營(yíng)業(yè)務(wù)收入 Revenue from main operation 主營(yíng)業(yè)務(wù)成本 Cost of main operation 主營(yíng)業(yè)務(wù)稅金及附加 Tax and additional duty of main operation 主營(yíng)業(yè)務(wù)利潤 Income from main operation 其他業(yè)務(wù)利潤 Incom from other operation 營(yíng)業(yè)費用 Operating expense 管理費用 General and administrative expense 財務(wù)費用 Financial expense 利息支出 Interest expense 匯兌損失 Exchange loss 營(yíng)業(yè)利潤 Operating Income 投資收益 Investment income 營(yíng)業(yè)外收入 Non-operating income 營(yíng)業(yè)外支出 Non operating expense 利潤總額 Income before tax 所得稅 income tax 凈利潤 Net income。
5.會(huì )計科目英文縮寫(xiě)
一、企業(yè)財務(wù)會(huì )計報表封面 FINANCIAL REPORT COVER 報表所屬期間之期末時(shí)間點(diǎn) Period Ended 所屬月份 Reporting Period 報出日期 Submit Date 記賬本位幣幣種 Local Reporting Currency 審核人 Verifier 填表人 Preparer 二、資產(chǎn)負債表 Balance Sheet 資產(chǎn) Assets 流動(dòng)資產(chǎn) Current Assets 貨幣資金 Bank and Cash 短期投資 Current Investment 一年內到期委托貸款 Entrusted loan receivable due within one year 減：一年內到期委托貸款減值準備 Less: Impairment for Entrusted loan receivable due within one year 減：短期投資跌價(jià)準備 Less: Impairment for current investment 短期投資凈額 Net bal of current investment 應收票據 Notes receivable 應收股利 Dividend receivable 應收利息 Interest receivable 應收賬款 Account receivable 減：應收賬款壞賬準備 Less: Bad debt provision for Account receivable 應收賬款凈額 Net bal of Account receivable 其他應收款 Other receivable 減：其他應收款壞賬準備 Less: Bad debt provision for Other receivable 其他應收款凈額 Net bal of Other receivable 預付賬款 Prepayment 應收補貼款 Subsidy receivable 存貨 Inventory 減：存貨跌價(jià)準備 Less: Provision for Inventory 存貨凈額 Net bal of Inventory 已完工尚未結算款 Amount due from customer for contract work 待攤費用 Deferred Expense 一年內到期的長(cháng)期債權投資 Long-term debt investment due within one year 一年內到期的應收融資租賃款 Finance lease receivables due within one year 其他流動(dòng)資產(chǎn) Other current assets 流動(dòng)資產(chǎn)合計 Total current assets 長(cháng)期投資 Long-term investment 長(cháng)期股權投資 Long-term equity investment 委托貸款 Entrusted loan receivable 長(cháng)期債權投資 Long-term debt investment 長(cháng)期投資合計 Total for long-term investment 減：長(cháng)期股權投資減值準備 Less: Impairment for long-term equity investment 減：長(cháng)期債權投資減值準備 Less: Impairment for long-term debt investment 減：委托貸款減值準備 Less: Provision for entrusted loan receivable 長(cháng)期投資凈額 Net bal of long-term investment 其中：合并價(jià)差 Include: Goodwill (Negative goodwill) 固定資產(chǎn) Fixed assets 固定資產(chǎn)原值 Cost 減：累計折舊 Less: Accumulated Depreciation 固定資產(chǎn)凈值 Net bal 減：固定資產(chǎn)減值準備 Less: Impairment for fixed assets 固定資產(chǎn)凈額 NBV of fixed assets 工程物資 Material holds for construction of fixed assets 在建工程 Construction in progress 減：在建工程減值準備 Less: Impairment for construction in progress 在建工程凈額 Net bal of construction in progress 固定資產(chǎn)清理 Fixed assets to be disposed of 固定資產(chǎn)合計 Total fixed assets 無(wú)形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets 無(wú)形資產(chǎn) Intangible assets 減：無(wú)形資產(chǎn)減值準備 Less: Impairment for intangible assets 無(wú)形資產(chǎn)凈額 Net bal of intangible assets 長(cháng)期待攤費用 Long-term deferred expense 融資租賃——未擔保余值 Finance lease – Unguaranteed residual values 融資租賃——應收融資租賃款 Finance lease – Receivables 其他長(cháng)期資產(chǎn) Other non-current assets 無(wú)形及其他長(cháng)期資產(chǎn)合計 Total other assets & intangible assets 遞延稅項 Deferred Tax 遞延稅款借項 Deferred Tax assets 資產(chǎn)總計 Total assets 負債及所有者（或股東）權益 Liability & Equity 流動(dòng)負債 Current liability 短期借款 Short-term loans 應付票據 Notes payable 應付賬款 Accounts payable 已結算尚未完工款 預收賬款 Advance from customers 應付工資 Payroll payable 應付福利費 Welfare payable 應付股利 Dividend payable 應交稅金 Taxes payable 其他應交款 Other fees payable 其他應付款 Other payable 預提費用 Accrued Expense 預計負債 Provision 遞延收益 Deferred Revenue 一年內到期的長(cháng)期負債 Long-term liability due within one year 其他流動(dòng)負債 Other current liability 流動(dòng)負債合計 Total current liability 長(cháng)期負債 Long-term liability 長(cháng)期借款 Long-term loans 應付債券 Bonds payable 長(cháng)期應付款 Long-term payable 專(zhuān)項應付款 Grants & Subsidies received 其他長(cháng)期負債 Other long-term liability 長(cháng)期負債合計 Total long-term liability 遞延稅項 Deferred Tax 遞延稅款貸項 Deferred Tax liabilities 負債合計 Total liability 少數股東權益 Minority interests 所有者權益（或股東權益） Owners' Equity 實(shí)收資本（或股本） Paid in capital 減；已歸還投資 Less: Capital redemption 實(shí)收資本（或股本）凈額 Net bal of Paid in capital 資本公積 Capital Reserves 盈余公積 Surplus Reserves 其中：法定公益金 Include: Statutory reserves 未確認投資損失 Unrealised investment losses 未分配利潤 Retained profits after appropriation 其中：本年利潤 Include: Profits for the year 外幣報表折算差額 Translation reserve 所有者（或股東）權益合計 Total Equity 負債及所有者（或股東）權益合計 Total Liability & Equity 三、利潤及利潤分配表 Income statement and profit appropriation 一、主營(yíng)業(yè)務(wù)收入 Revenue 減。
6.資產(chǎn)負債表”、“損益表”英文怎么說(shuō)
資產(chǎn)負債表：balance sheet
損益表：income statement
例：But we drew up a different balance sheet.
但是我們開(kāi)到了一張不同的資產(chǎn)負債表。
例：Preparing income statement and balance sheet based on the balance in the ledger account.
根據賬戶(hù)余額編制收益表和資產(chǎn)負債表。
詞匯解析
1、balance
英 ['b?l?ns] ；美 ['b?l?ns]
n. 平衡；天平；平靜；結余；差額；調和；制衡
vt. 權衡；使平衡；抵消；稱(chēng)重量
vi. 均衡；建立平衡
例句：The girl lost her balance and fell off the balance beam.
小女孩失去了平衡，從平衡木上摔了下來(lái)。
2、sheet
英 [?i?t]；美 [?i?t]
n. 被單；紙；（薄）片；一片
n. [船]帆腳索
v. 鋪蓋；使成片
adj. 片狀的
例：We change the sheet every week.
我們每個(gè)星期換一次床單。
3、income
英 ['?nk?m]；美 ['?nk?m]
n. 收入；所得；收益
例：His income is well below the average.
他的收入大大低于平均水平。
4、statement
英 ['ste?tm?nt]；美 ['ste?tm?nt]
n. 陳述；聲明；【計】語(yǔ)句
例：She refused to make a statement to the police lest she (should) incriminate herself.
她拒絕向警方作陳述以免受連累。
擴展資料
用法
1、balance
用作名詞的基本意思是“平衡，對比”，引申可表示“調和，均勢”，還可表示思想或情緒上的穩定、鎮定、沉著(zhù)，有時(shí)還可表示重量、力量或數量上的偏重，作此解是不可數名詞，但其前可加不定冠詞。
還可作“天秤”解，引申可表示“平衡力，制衡作用，抵消作用”。balance也可作“結存，結余，余額”解，指財務(wù)上的收支差額或余額。在美式英語(yǔ)中the balance可作“殘余，余額”解。
表示“一副天平”，可說(shuō)a balance，也可說(shuō)a pair of balance。表示“用天平稱(chēng)某物”可接介詞in或on。
balance的基本意思是對物體各部分進(jìn)行適當調整，使重量均衡或比例協(xié)調，從而達到穩固或穩定的目的。引申可指均衡或比較事物的利弊、優(yōu)勢或輕重、緩急等。
美國人習慣用the balance表示“其余”，而英國人則習慣用the remainder或the rest來(lái)表示。
2、sheet
基本意思為“被單，褥單，床單”，是可數名詞。引申可指如床單一樣薄的“薄板，薄片”、書(shū)寫(xiě)或打印用大小有一定規格的“紙”等，是可數名詞，在句中多用作定語(yǔ)，常與介詞of連用。
可用作單位詞“張”，變?yōu)閺蛿禃r(shí)，如所修飾的名詞不可數，則只變sheet為sheets，如所修飾的名詞是可數名詞，則sheet和該名詞都要變成復數形式。
a sheet〔sheets〕 of作主語(yǔ)時(shí)，謂語(yǔ)動(dòng)詞的數須與of后的名詞一致。
sheet還可指移動(dòng)的或巨大的“一團，一片，一層”，是可數名詞，常用于復數形式，常與介詞of連用。
