ACCA 資產(chǎn)負(fù)債表及利潤表 中英文單詞表

ACCA考試當(dāng)中的利潤表是反映企業(yè)在一定會計(jì)期間的經(jīng)營成果的財(cái)務(wù)報(bào)表，而資產(chǎn)負(fù)債表（the Balance Sheet)亦稱財(cái)務(wù)狀況表，則表示企業(yè)在一定日期的財(cái)務(wù)狀況。學(xué)好這部分內(nèi)容有利于我們在工作中更好地分析和利用一切財(cái)務(wù)數(shù)據(jù)，為企業(yè)的決策做出更準(zhǔn)確的依據(jù)。以下是ACCA資產(chǎn)負(fù)債表和利潤表知識點(diǎn)當(dāng)中至常涉及的詞匯知識，有需要的小伙伴們可以收藏了~

資產(chǎn)負(fù)債表 Balance Sheet

項(xiàng) 目 ITEM

貨幣資金 Cash

短期投資 Short term investments

應(yīng)收票據(jù) Notes receivable

應(yīng)收股利 Dividend receivable

應(yīng)收利息 Interest receivable

應(yīng)收帳款 Accounts receivable

其他應(yīng)收款 Other receivables

預(yù)付帳款 Accounts prepaid

期貨保證金 Future guarantee

應(yīng)收補(bǔ)貼款 Allowance receivable

應(yīng)收出口退稅 Export drawback receivable

存貨 Inventories

其中：原材料 Including:Raw materials

產(chǎn)成品(庫存商品) Finished goods

待攤費(fèi)用 Prepaid and deferred expenses

待處理流動資產(chǎn)凈損失 Unsettled G/L on current assets

一年內(nèi)到期的長期債權(quán)投資 Long-term debenture investment falling due in a yaear

其他流動資產(chǎn) Other current assets

流動資產(chǎn)合計(jì) Total current assets

長期投資： Long-term investment：

其中:長期股權(quán)投資 Including long term equity investment

長期債權(quán)投資 Long term securities investment

*合并價(jià)差 Incorporating price difference

長期投資合計(jì) Total long-term investment

固定資產(chǎn)原價(jià) Fixed assets-cost

減：累計(jì)折舊 Less:Accumulated Dpreciation

固定資產(chǎn)凈值 Fixed assets-net value

減：固定資產(chǎn)減值準(zhǔn)備 Less:Impairment of fixed assets

固定資產(chǎn)凈額 Net value of fixed assets

固定資產(chǎn)清理 Disposal of fixed assets

工程物資 Project material

在建工程 Construction in Progress

待處理固定資產(chǎn)凈損失 Unsettled G/L on fixed assets

固定資產(chǎn)合計(jì) Total tangible assets

無形資產(chǎn) Intangible assets

其中:土地使用權(quán) Including and use rights

遞延資產(chǎn)（長期待攤費(fèi)用）Deferred assets

其中:固定資產(chǎn)修理 Including:Fixed assets repair

固定資產(chǎn)改良支出 Improvement expenditure of fixed assets

其他長期資產(chǎn) Other long term assets

其中:特準(zhǔn)儲備物資 Among it:Specially approved reserving materials

無形及其他資產(chǎn)合計(jì) Total intangible assets and other assets

遞延稅款借項(xiàng) Deferred assets debits

資 產(chǎn) 總 計(jì) Total Assets

貨幣資金 Cash

短期投資 Short term investments

應(yīng)收票據(jù) Notes receivable

應(yīng)收股利 Dividend receivable

應(yīng)收利息 Interest receivable

應(yīng)收帳款 Accounts receivable

其他應(yīng)收款 Other receivables

預(yù)付帳款 Accounts prepaid

期貨保證金 Future guarantee

應(yīng)收補(bǔ)貼款 Allowance receivable

應(yīng)收出口退稅 Export drawback receivable

存貨 Inventories

其中：原材料 Including:Raw materials

產(chǎn)成品(庫存商品) Finished goods

待攤費(fèi)用 Prepaid and deferred expenses

待處理流動資產(chǎn)凈損失 Unsettled G/L on current assets

一年內(nèi)到期的長期債權(quán)投資 Long-term debenture investment falling due in a yaear

其他流動資產(chǎn) Other current assets

流動資產(chǎn)合計(jì) Total current assets

長期投資： Long-term investment：

其中:長期股權(quán)投資 Including long term equity investment

長期債權(quán)投資 Long term securities investment

*合并價(jià)差 Incorporating price difference

長期投資合計(jì) Total long-term investment

固定資產(chǎn)原價(jià) Fixed assets-cost

減：累計(jì)折舊 Less:Accumulated Dpreciation

固定資產(chǎn)凈值 Fixed assets-net value

減：固定資產(chǎn)減值準(zhǔn)備 Less:Impairment of fixed assets

固定資產(chǎn)凈額 Net value of fixed assets

固定資產(chǎn)清理 Disposal of fixed assets

工程物資 Project material

在建工程 Construction in Progress

待處理固定資產(chǎn)凈損失 Unsettled G/L on fixed assets

固定資產(chǎn)合計(jì) Total tangible assets

無形資產(chǎn) Intangible assets

其中:土地使用權(quán) Including and use rights

遞延資產(chǎn)（長期待攤費(fèi)用）Deferred assets

其中:固定資產(chǎn)修理 Including:Fixed assets repair

固定資產(chǎn)改良支出 Improvement expenditure of fixed assets

其他長期資產(chǎn) Other long term assets

其中:特準(zhǔn)儲備物資 Among it:Specially approved reserving materials

無形及其他資產(chǎn)合計(jì) Total intangible assets and other assets

遞延稅款借項(xiàng) Deferred assets debits

資 產(chǎn) 總 計(jì) Total Assets

短期借款 Short-term loans

應(yīng)付票款 Notes payable

應(yīng)付帳款 Accounts payab1e

預(yù)收帳款 Advances from customers

應(yīng)付工資 Accrued payro1l

應(yīng)付福利費(fèi) Welfare payable

應(yīng)付利潤(股利) Profits payab1e

應(yīng)交稅金 Taxes payable

其他應(yīng)交款 Other payable to government

其他應(yīng)付款 Other creditors

預(yù)提費(fèi)用 Provision for expenses

預(yù)計(jì)負(fù)債 Accrued liabilities

一年內(nèi)到期的長期負(fù)債 Long term liabilities due within one year

其他流動負(fù)債 Other current liabilities

流動負(fù)債合計(jì) Total current liabilities

長期借款 Long-term loans payable

應(yīng)付債券 Bonds payable

長期應(yīng)付款 long-term accounts payable

專項(xiàng)應(yīng)付款 Special accounts payable

其他長期負(fù)債 Other long-term liabilities

其中:特準(zhǔn)儲備資金 Including:Special reserve fund

長期負(fù)債合計(jì) Total long term liabilities

遞延稅款貸項(xiàng) Deferred taxation credit

負(fù) 債 合 計(jì) Total liabilities

* 少數(shù)股東權(quán)益 Minority interests

實(shí)收資本(股本) Subscribed Capital

國家資本 National capital

集體資本 Collective capital

法人資本 Legal person"s capital

其中:國有法人資本 Including:State-owned legal person"s capital

集體法人資本 Collective legal person"s capital

個(gè)人資本 Personal capital

外商資本 Foreign businessmen"s capital

資本公積 Capital surplus

盈余公積 surplus reserve

其中:法定盈余公積 Including:statutory surplus reserve

公益金 public welfare fund

補(bǔ)充流動資本 Supplermentary current capital

* 未確認(rèn)的投資損失（以“-”號填列） Unaffirmed investment loss

未分配利潤 Retained earnings

外幣報(bào)表折算差額 Converted difference in Foreign Currency Statements

所有者權(quán)益合計(jì) Total shareholder"s equity

負(fù)債及所有者權(quán)益總計(jì) Total Liabilities & Equity

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 loss and gain for previous years

利潤總額 Total profit

減：所得稅 Less：Income tax

凈利潤 Net profit

以上就是ACCA考試中關(guān)于資產(chǎn)負(fù)債表及利潤表的常用詞匯整理，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)。