会计英语资产负债表

英文会计报表的资产负债表的做法如下：

1、资产负债表

2、损益表

3、现金流量表

资产负债表（the Balance Sheet)亦称财务状况表，表示企业在一定日期（通常为各会计期末）的财务状况（即资产、负债和业主权益的状况）的主要会计报表，资产负债表利用会计平衡原则，将合乎会计原则的资产、负债、股东权益”交易科目分为“资产”和“负债及股东权益”两大区块，在经过分录、转帐、分类帐、试算、调整等等会计程序后，以特定日期的静态企业情况为基准，浓缩成一张报表。其报表功用除了企业内部除错、经营方向、防止弊端外，也可让所有阅读者于最短时间了解企业经营状况。

ar account receivalbe 应收账款ap account payable 应付账款np net profit 净利润cs capital stock 股本请采纳

都是财经专用词汇啊资产负债表balance sheet 损益表 income statement 有翻译成profit and loss statement 的 不建议使用----------------其他专业词汇·public relations — 公共关系 ·feasibility study — 可行性研究·operating profits — 营运利润·interest rate — 利率 ·black hole — 黑洞·agricultural subsidy — 农业补贴 ·Doha talks — 多哈回合谈判 ·merger of equals — 对等合并 ·government-run procurement — 政府采购 ·one-off charge — 一次性费用 ·face value — 票面价值·balance sheet — 资产负债表·free-floating currency — 自由浮动的货币·the Group of Seven — 七国集团 ·cross-border deal - 跨境交易 ·keep pace with the times - 与时俱进 ·tit-for-tat - 以牙还牙 ·Customer Relationship Management - 客户关系管理·direct flight - 直航 ·tariff retaliation - 关税报复 ·food security — 食品安全 ·currency trader - 外汇交易商 ·obesity — 肥胖症·auction of bad loan — 坏账拍卖 ·discretionary spending — 可自由支配的开支·steel tariff - 钢铁关税 ·discrimination – 歧视 ·mortgage lending - 抵押贷款 ·hair shirt - 苦行衣·floor-based trading system - 场内交易系统 ·mutual fund - 共同基金 ·tax break - 税务减免 ·merger and acquisition — 并购 ·spammer – 垃圾邮件发送者 ·independent auditing board — 独立审计委员会 ·theft of state property — 吞占国有资产·protectionism - 保护主义 ·chief ethics officer — 首席道德官 ·smartphone — 智能手机·flexible exchange rate — 灵活汇率 ·currency intervention — 货币干涉

流动资产 CURRENT ASSETS：现金 Cash on hand银行存款 Cash in bank有价证券 Marketable securitiea应收票据 Notes receivable应收帐款 Accounts receivable坏帐准备 Provision for bad debts预付帐款 Advances to suppliers其他应收款 Other receivables待摊费用 Deferred and prepaid expenses存货 Inventories存货变现损失准备 Provision for loss on realization of inventory一年内到期的长期债券投资 Long-term investments maturing within one year其他流动资产 Other current assets长期投资 Long-term in vestments一年以上的应收款项 Receivables collectable after one year固定资产： FIXED ASSETS:固定资产原价 Fixed assets-cost累计折旧 Accumulated depreciation固定资产净值 Fixed assets-net value固定资产清理 Disposal of fixed assets在建工程 Construction in progress无形资产 INTANGIBLE ASSETS:场地使用权 Land occupancy right工业产权及专有技术 Proprietary technology and patents其他无形资产 Other intangibles assets其他资产： OTHER ASSETS开办费 Organization expenses筹建期间汇兑损失 Exchange loss during start-up peried递延投资损失 Deferred loss on investments递延税款借项 Deferred taxes debit其他递延支出 Other deferred expenses待转销汇兑损失 Unamortized cxehange loss流动负债 CURRENT LIABILITIES:短期借款 Short term loans应付票据 Notes payable应付帐款 Accounts payable应付工资 Accrued payroll应交税金 Taxes payable应付利润 Dividends payable预收货款 Advances from customers其他应付款 Other payables预提费用 Accrued expenses应付福利费 Staff and workers bonus and welfare fund一年内到期的长期负债 Long-term liabitities due within one year其他流动负债 Other current liabilities长期负债 LING-TERMLIABILITIES长期借款 Ling-term loans应付公司债 Debentures payable应付公司债溢价（折价） Premium(discount)on debentures payable一年以上的应付款项 Payables due after one year其他负债 OTHER LIABILITES筹建期间汇兑收益 Exchange gain during start-up period递延投资收益 Deferred gain on investments递延税款贷项 Deferred taxes credit其他递延贷项 Other deferred credit待转销汇兑收益 Unamortized exchange gain所有者权益： OWNERS' EQUITY实收资本 Paid in capital其中：中方投资 Including:Chinese investment其中：外方投资 Including:Foreign investment已归还投资 Investment returned资本公积 Capital surplus储备基金 Reserve fund企业发展基金 Enterprise expansion fund利润归还投资 Profits capitalised on return of investment本年利润 current year profit未分配利润 Undistributed profits主营业务收入 Revenue from main operation主营业务成本 Cost of main operation主营业务税金及附加 Tax and additional duty of main operation主营业务利润 Income from main operation其他业务利润 Incom from other operation营业费用 Operating expense管理费用General and administrative expense 财务费用 Financial expense利息支出 Interest expense汇兑损失Exchange loss营业利润 Operating Income投资收益Investment income营业外收入 Non-operating income营业外支出 Non operating expense利润总额 Income before tax所得税 income tax净利润 Net income

【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA知识点：资产负债表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本文由高顿ACCA编辑整理，转载请注明出处急速通关计划 ACCA全球私播课 大学生雇主直通车计划 周末面授班 寒暑假冲刺班 其他课程

会计凭证:Account Voucher资产负债表: Balance Sheet利润表:Income Statement现金流量表: Cash Flow