资产负债表英文(英文会计报表的资产负债表)

1.英文会计报表的资产负债表

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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。

2.会计科目英文缩写

一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资 Long-term investment 长期股权投资 Long-term equity investment 委托贷款 Entrusted loan receivable 长期债权投资 Long-term debt investment 长期投资合计 Total for long-term investment 减：长期股权投资减值准备 Less: Impairment for long-term equity investment 减：长期债权投资减值准备 Less: Impairment for long-term debt investment 减：委托贷款减值准备 Less: Provision for entrusted loan receivable 长期投资净额 Net bal of long-term investment 其中：合并价差 Include: Goodwill (Negative goodwill) 固定资产 Fixed assets 固定资产原值 Cost 减：累计折旧 Less: Accumulated Depreciation 固定资产净值 Net bal 减：固定资产减值准备 Less: Impairment for fixed assets 固定资产净额 NBV of fixed assets 工程物资 Material holds for construction of fixed assets 在建工程 Construction in progress 减：在建工程减值准备 Less: Impairment for construction in progress 在建工程净额 Net bal of construction in progress 固定资产清理 Fixed assets to be disposed of 固定资产合计 Total fixed assets 无形资产及其他资产 Other assets & Intangible assets 无形资产 Intangible assets 减：无形资产减值准备 Less: Impairment for intangible assets 无形资产净额 Net bal of intangible assets 长期待摊费用 Long-term deferred expense 融资租赁——未担保余值 Finance lease – Unguaranteed residual values 融资租赁——应收融资租赁款 Finance lease – Receivables 其他长期资产 Other non-current assets 无形及其他长期资产合计 Total other assets & intangible assets 递延税项 Deferred Tax 递延税款借项 Deferred Tax assets 资产总计 Total assets 负债及所有者（或股东）权益 Liability & Equity 流动负债 Current liability 短期借款 Short-term loans 应付票据 Notes payable 应付账款 Accounts payable 已结算尚未完工款 预收账款 Advance from customers 应付工资 Payroll payable 应付福利费 Welfare payable 应付股利 Dividend payable 应交税金 Taxes payable 其他应交款 Other fees payable 其他应付款 Other payable 预提费用 Accrued Expense 预计负债 Provision 递延收益 Deferred Revenue 一年内到期的长期负债 Long-term liability due within one year 其他流动负债 Other current liability 流动负债合计 Total current liability 长期负债 Long-term liability 长期借款 Long-term loans 应付债券 Bonds payable 长期应付款 Long-term payable 专项应付款 Grants & Subsidies received 其他长期负债 Other long-term liability 长期负债合计 Total long-term liability 递延税项 Deferred Tax 递延税款贷项 Deferred Tax liabilities 负债合计 Total liability 少数股东权益 Minority interests 所有者权益（或股东权益） Owners' Equity 实收资本（或股本） Paid in capital 减；已归还投资 Less: Capital redemption 实收资本（或股本）净额 Net bal of Paid in capital 资本公积 Capital Reserves 盈余公积 Surplus Reserves 其中：法定公益金 Include: Statutory reserves 未确认投资损失 Unrealised investment losses 未分配利润 Retained profits after appropriation 其中：本年利润 Include: Profits for the year 外币报表折算差额 Translation reserve 所有者（或股东）权益合计 Total Equity 负债及所有者（或股东）权益合计 Total Liability & Equity 三、利润及利润分配表 Income statement and profit appropriation 一、主营业务收入 Revenue 减：主营业务成本 Le。

3.英文会计报表的资产负债表

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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

本文由高顿ACCA编辑整理，转载请注明出处

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4.资产负债表和损益表的财务英语术语?

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。

5.会计科目英文缩写

一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资 Long-term investment 长期股权投资 Long-term equity investment 委托贷款 Entrusted loan receivable 长期债权投资 Long-term debt investment 长期投资合计 Total for long-term investment 减：长期股权投资减值准备 Less: Impairment for long-term equity investment 减：长期债权投资减值准备 Less: Impairment for long-term debt investment 减：委托贷款减值准备 Less: Provision for entrusted loan receivable 长期投资净额 Net bal of long-term investment 其中：合并价差 Include: Goodwill (Negative goodwill) 固定资产 Fixed assets 固定资产原值 Cost 减：累计折旧 Less: Accumulated Depreciation 固定资产净值 Net bal 减：固定资产减值准备 Less: Impairment for fixed assets 固定资产净额 NBV of fixed assets 工程物资 Material holds for construction of fixed assets 在建工程 Construction in progress 减：在建工程减值准备 Less: Impairment for construction in progress 在建工程净额 Net bal of construction in progress 固定资产清理 Fixed assets to be disposed of 固定资产合计 Total fixed assets 无形资产及其他资产 Other assets & Intangible assets 无形资产 Intangible assets 减：无形资产减值准备 Less: Impairment for intangible assets 无形资产净额 Net bal of intangible assets 长期待摊费用 Long-term deferred expense 融资租赁——未担保余值 Finance lease – Unguaranteed residual values 融资租赁——应收融资租赁款 Finance lease – Receivables 其他长期资产 Other non-current assets 无形及其他长期资产合计 Total other assets & intangible assets 递延税项 Deferred Tax 递延税款借项 Deferred Tax assets 资产总计 Total assets 负债及所有者（或股东）权益 Liability & Equity 流动负债 Current liability 短期借款 Short-term loans 应付票据 Notes payable 应付账款 Accounts payable 已结算尚未完工款 预收账款 Advance from customers 应付工资 Payroll payable 应付福利费 Welfare payable 应付股利 Dividend payable 应交税金 Taxes payable 其他应交款 Other fees payable 其他应付款 Other payable 预提费用 Accrued Expense 预计负债 Provision 递延收益 Deferred Revenue 一年内到期的长期负债 Long-term liability due within one year 其他流动负债 Other current liability 流动负债合计 Total current liability 长期负债 Long-term liability 长期借款 Long-term loans 应付债券 Bonds payable 长期应付款 Long-term payable 专项应付款 Grants & Subsidies received 其他长期负债 Other long-term liability 长期负债合计 Total long-term liability 递延税项 Deferred Tax 递延税款贷项 Deferred Tax liabilities 负债合计 Total liability 少数股东权益 Minority interests 所有者权益（或股东权益） Owners' Equity 实收资本（或股本） Paid in capital 减；已归还投资 Less: Capital redemption 实收资本（或股本）净额 Net bal of Paid in capital 资本公积 Capital Reserves 盈余公积 Surplus Reserves 其中：法定公益金 Include: Statutory reserves 未确认投资损失 Unrealised investment losses 未分配利润 Retained profits after appropriation 其中：本年利润 Include: Profits for the year 外币报表折算差额 Translation reserve 所有者（或股东）权益合计 Total Equity 负债及所有者（或股东）权益合计 Total Liability & Equity 三、利润及利润分配表 Income statement and profit appropriation 一、主营业务收入 Revenue 减。

6.资产负债表”、“损益表”英文怎么说

资产负债表：balance sheet

损益表：income statement

例：But we drew up a different balance sheet.

但是我们开到了一张不同的资产负债表。

例：Preparing income statement and balance sheet based on the balance in the ledger account.

根据账户余额编制收益表和资产负债表。

词汇解析

1、balance

英 ['bæləns] ；美 ['bæləns]

n. 平衡；天平；平静；结余；差额；调和；制衡

vt. 权衡；使平衡；抵消；称重量

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，从平衡木上摔了下来。

2、sheet

英 [ʃiːt]；美 [ʃiːt]

n. 被单；纸；（薄）片；一片

n. [船]帆脚索

v. 铺盖；使成片

adj. 片状的

例：We change the sheet every week.

我们每个星期换一次床单。

3、income

英 ['ɪnkʌm]；美 ['ɪnkʌm]

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 ['steɪtmənt]；美 ['steɪtmənt]

n. 陈述；声明；【计】语句

例：She refused to make a statement to the police lest she (should) incriminate herself.

她拒绝向警方作陈述以免受连累。

扩展资料

用法

1、balance

用作名词的基本意思是“平衡，对比”，引申可表示“调和，均势”，还可表示思想或情绪上的稳定、镇定、沉着，有时还可表示重量、力量或数量上的偏重，作此解是不可数名词，但其前可加不定冠词。

还可作“天秤”解，引申可表示“平衡力，制衡作用，抵消作用”。balance也可作“结存，结余，余额”解，指财务上的收支差额或余额。在美式英语中the balance可作“残余，余额”解。

表示“一副天平”，可说a balance，也可说a pair of balance。表示“用天平称某物”可接介词in或on。

balance的基本意思是对物体各部分进行适当调整，使重量均衡或比例协调，从而达到稳固或稳定的目的。引申可指均衡或比较事物的利弊、优势或轻重、缓急等。

美国人习惯用the balance表示“其余”，而英国人则习惯用the remainder或the rest来表示。

2、sheet

基本意思为“被单，褥单，床单”，是可数名词。引申可指如床单一样薄的“薄板，薄片”、书写或打印用大小有一定规格的“纸”等，是可数名词，在句中多用作定语，常与介词of连用。

可用作单位词“张”，变为复数时，如所修饰的名词不可数，则只变sheet为sheets，如所修饰的名词是可数名词，则sheet和该名词都要变成复数形式。

a sheet〔sheets〕 of作主语时，谓语动词的数须与of后的名词一致。

sheet还可指移动的或巨大的“一团，一片，一层”，是可数名词，常用于复数形式，常与介词of连用。