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ACCA考試：資產負債表
| 資產 | Assets |
| 流動資產 | Current assets |
| 貨幣資金 | Cash at bank and on hand |
| 交易性金融資產 | Financial assets held for trading |
| 應收票據(jù) | Notes receivable |
| 應收賬款 | Accounts receivable |
| 預付款項 | Advances to suppliers |
| 應收利息 | Interest receivable |
| 應收股利 | Dividends receivable |
| 其他應收款 | Other receivables |
| 存貨 | Inventories |
| 一年內到期的非流動資產 | Current portion of non-current assets |
| 其他流動資產 | Other current assets |
| 流動資產合計 | Total current assets |
| 非流動資產 | Non-current assets |
| 可供出售金融資產 | Available-for-sale financial assets |
| 持有至到期投資 | Held-to-maturity investments |
| 長期應收款 | Long-term receivables |
| 長期股權投資 | Long-term equity investments |
| 投資性房地產 | Investment properties |
| 固定資產 | Fixed assets |
| 在建工程 | Construction in progress |
| 工程物資 | Construction materials |
| 固定資產清理 | Fixed assets pending for disposal |
| 生產性生物資產 | Bearer biological assets |
| 油氣資產 | Oil and gas assets |
| 無形資產 | 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 | Deferred tax assets |
| 其他非流動資產 | Other non-current assets |
| 非流動資產合計 | Total non-current assets |
| 資產總計 | Total assets |
| 負債及所有者權益 | 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 |
| 應付票據(jù) | Notes payable |
| 應付賬款 | Accounts payable |
| 預收款項 | Advances from customers |
| 應付職工薪酬 | Employee benefits payable |
| 應交稅費 | Taxes payable |
| 應付利息 | Interest payable |
| 應付股利 | Dividends payable |
| 其他應收款 | Other payables |
| 一年內到期的非流動負債 | 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 |
| 應付債券 | Debentures payable |
| 長期應付款 | Long-term payable |
| 專項應付款 | Payables for specific projects |
| 預計負債 | 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益合計 | Total equity attributable to equity holders of the Company |
| 少數(shù)股東權益 | Minority interest |
| 所有者權益合計 | Total owners’ equity |
| 負債及所有者權益合計 | Total liabilities and owners’ equity |
【我要糾錯】 責任編輯：藍色天空
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