資產(chǎn)負(fù)債表英文(英文會計(jì)報(bào)表的資產(chǎn)負(fù)債表)
1.英文會計(jì)報(bào)表的資產(chǎn)負(fù)債表
【高頓ACCA小編】2015年ACCA考試即將開始，我們將第一時(shí)間公布考試相關(guān)內(nèi)容，請各位考生密切關(guān)注高頓ACCA，預(yù)祝大家順利通過ACCA考試。
今天為大家?guī)淼氖茿CCA知識點(diǎn)：資產(chǎn)負(fù)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(zhuǎn)載請注明出處急速通關(guān)計(jì)劃 ACCA全球私播課 大學(xué)生雇主直通車計(jì)劃 周末面授班 寒暑假沖刺班 其他課程。
2.會計(jì)科目英文縮寫
一、企業(yè)財(cái)務(wù)會計(jì)報(bào)表封面 FINANCIAL REPORT COVER 報(bào)表所屬期間之期末時(shí)間點(diǎn) Period Ended 所屬月份 Reporting Period 報(bào)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(fù)債表 Balance Sheet 資產(chǎn) Assets 流動資產(chǎn) Current Assets 貨幣資金 Bank and Cash 短期投資 Current Investment 一年內(nèi)到期委托貸款 Entrusted loan receivable due within one year 減：一年內(nèi)到期委托貸款減值準(zhǔn)備 Less: Impairment for Entrusted loan receivable due within one year 減：短期投資跌價(jià)準(zhǔn)備 Less: Impairment for current investment 短期投資凈額 Net bal of current investment 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Account receivable 減：應(yīng)收賬款壞賬準(zhǔn)備 Less: Bad debt provision for Account receivable 應(yīng)收賬款凈額 Net bal of Account receivable 其他應(yīng)收款 Other receivable 減：其他應(yīng)收款壞賬準(zhǔn)備 Less: Bad debt provision for Other receivable 其他應(yīng)收款凈額 Net bal of Other receivable 預(yù)付賬款 Prepayment 應(yīng)收補(bǔ)貼款 Subsidy receivable 存貨 Inventory 減：存貨跌價(jià)準(zhǔn)備 Less: Provision for Inventory 存貨凈額 Net bal of Inventory 已完工尚未結(jié)算款 Amount due from customer for contract work 待攤費(fèi)用 Deferred Expense 一年內(nèi)到期的長期債權(quán)投資 Long-term debt investment due within one year 一年內(nèi)到期的應(yīng)收融資租賃款 Finance lease receivables due within one year 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 長期股權(quán)投資 Long-term equity investment 委托貸款 Entrusted loan receivable 長期債權(quán)投資 Long-term debt investment 長期投資合計(jì) Total for long-term investment 減：長期股權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term equity investment 減：長期債權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term debt investment 減：委托貸款減值準(zhǔn)備 Less: Provision for entrusted loan receivable 長期投資凈額 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(jì)折舊 Less: Accumulated Depreciation 固定資產(chǎn)凈值 Net bal 減：固定資產(chǎn)減值準(zhǔn)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(zhǔn)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(jì) Total fixed assets 無形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets 無形資產(chǎn) Intangible assets 減：無形資產(chǎn)減值準(zhǔn)備 Less: Impairment for intangible assets 無形資產(chǎn)凈額 Net bal of intangible assets 長期待攤費(fèi)用 Long-term deferred expense 融資租賃——未擔(dān)保余值 Finance lease – Unguaranteed residual values 融資租賃——應(yīng)收融資租賃款 Finance lease – Receivables 其他長期資產(chǎn) Other non-current assets 無形及其他長期資產(chǎn)合計(jì) Total other assets & intangible assets 遞延稅項(xiàng) Deferred Tax 遞延稅款借項(xiàng) Deferred Tax assets 資產(chǎn)總計(jì) Total assets 負(fù)債及所有者（或股東）權(quán)益 Liability & Equity 流動負(fù)債 Current liability 短期借款 Short-term loans 應(yīng)付票據(jù) Notes payable 應(yīng)付賬款 Accounts payable 已結(jié)算尚未完工款 預(yù)收賬款 Advance from customers 應(yīng)付工資 Payroll payable 應(yīng)付福利費(fèi) Welfare payable 應(yīng)付股利 Dividend payable 應(yīng)交稅金 Taxes payable 其他應(yīng)交款 Other fees payable 其他應(yīng)付款 Other payable 預(yù)提費(fèi)用 Accrued Expense 預(yù)計(jì)負(fù)債 Provision 遞延收益 Deferred Revenue 一年內(nèi)到期的長期負(fù)債 Long-term liability due within one year 其他流動負(fù)債 Other current liability 流動負(fù)債合計(jì) Total current liability 長期負(fù)債 Long-term liability 長期借款 Long-term loans 應(yīng)付債券 Bonds payable 長期應(yīng)付款 Long-term payable 專項(xiàng)應(yīng)付款 Grants & Subsidies received 其他長期負(fù)債 Other long-term liability 長期負(fù)債合計(jì) Total long-term liability 遞延稅項(xiàng) Deferred Tax 遞延稅款貸項(xiàng) Deferred Tax liabilities 負(fù)債合計(jì) Total liability 少數(shù)股東權(quán)益 Minority interests 所有者權(quán)益（或股東權(quán)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(rèn)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(bào)表折算差額 Translation reserve 所有者（或股東）權(quán)益合計(jì) Total Equity 負(fù)債及所有者（或股東）權(quán)益合計(jì) Total Liability & Equity 三、利潤及利潤分配表 Income statement and profit appropriation 一、主營業(yè)務(wù)收入 Revenue 減：主營業(yè)務(wù)成本 Le。
3.英文會計(jì)報(bào)表的資產(chǎn)負(fù)債表
【高頓ACCA小編】2015年ACCA考試即將開始，我們將第一時(shí)間公布考試相關(guān)內(nèi)容，請各位考生密切關(guān)注高頓ACCA，預(yù)祝大家順利通過ACCA考試。今天為大家?guī)淼氖茿CCA知識點(diǎn)：資產(chǎn)負(fù)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(zhuǎn)載請注明出處
急速通關(guān)計(jì)劃 ACCA全球私播課 大學(xué)生雇主直通車計(jì)劃 周末面授班 寒暑假沖刺班 其他課程
4.資產(chǎn)負(fù)債表和損益表的財(cái)務(wù)英語術(shù)語?
流動資產(chǎn) CURRENT ASSETS： 現(xiàn)金 Cash on hand 銀行存款 Cash in bank 有價(jià)證券 Marketable securitiea 應(yīng)收票據(jù) Notes receivable 應(yīng)收帳款 Accounts receivable 壞帳準(zhǔn)備 Provision for bad debts 預(yù)付帳款 Advances to suppliers 其他應(yīng)收款 Other receivables 待攤費(fèi)用 Deferred and prepaid expenses 存貨 Inventories 存貨變現(xiàn)損失準(zhǔn)備 Provision for loss on realization of inventory 一年內(nèi)到期的長期債券投資 Long-term investments maturing within one year 其他流動資產(chǎn) Other current assets 長期投資 Long-term in vestments 一年以上的應(yīng)收款項(xiàng) 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(jì)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 無形資產(chǎn) INTANGIBLE ASSETS： 場地使用權(quán) Land occupancy right 工業(yè)產(chǎn)權(quán)及專有技術(shù) Proprietary technology and patents 其他無形資產(chǎn) Other intangibles assets 其他資產(chǎn)： OTHER ASSETS 開辦費(fèi) 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(xiàng) Deferred taxes debit 其他遞延支出 Other deferred expenses 待轉(zhuǎn)銷匯兌損失 Unamortized cxehange loss 流動負(fù)債 CURRENT LIABILITIES： 短期借款 Short term loans 應(yīng)付票據(jù) Notes payable 應(yīng)付帳款 Accounts payable 應(yīng)付工資 Accrued payroll 應(yīng)交稅金 Taxes payable 應(yīng)付利潤 Dividends payable 預(yù)收貨款 Advances from customers 其他應(yīng)付款 Other payables 預(yù)提費(fèi)用 Accrued expenses 應(yīng)付福利費(fèi) Staff and workers bonus and welfare fund 一年內(nèi)到期的長期負(fù)債 Long-term liabitities due within one year 其他流動負(fù)債 Other current liabilities 長期負(fù)債 LING-TERMLIABILITIES 長期借款 Ling-term loans 應(yīng)付公司債 Debentures payable 應(yīng)付公司債溢價(jià)（折價(jià)） Premium(discount)on debentures payable 一年以上的應(yīng)付款項(xiàng) Payables due after one year 其他負(fù)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(xiàng) Deferred taxes credit 其他遞延貸項(xiàng) Other deferred credit 待轉(zhuǎn)銷匯兌收益 Unamortized exchange gain 所有者權(quán)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 主營業(yè)務(wù)收入 Revenue from main operation 主營業(yè)務(wù)成本 Cost of main operation 主營業(yè)務(wù)稅金及附加 Tax and additional duty of main operation 主營業(yè)務(wù)利潤 Income from main operation 其他業(yè)務(wù)利潤 Incom from other operation 營業(yè)費(fèi)用 Operating expense 管理費(fèi)用 General and administrative expense 財(cái)務(wù)費(fèi)用 Financial expense 利息支出 Interest expense 匯兌損失 Exchange loss 營業(yè)利潤 Operating Income 投資收益 Investment income 營業(yè)外收入 Non-operating income 營業(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.會計(jì)科目英文縮寫
一、企業(yè)財(cái)務(wù)會計(jì)報(bào)表封面 FINANCIAL REPORT COVER 報(bào)表所屬期間之期末時(shí)間點(diǎn) Period Ended 所屬月份 Reporting Period 報(bào)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(fù)債表 Balance Sheet 資產(chǎn) Assets 流動資產(chǎn) Current Assets 貨幣資金 Bank and Cash 短期投資 Current Investment 一年內(nèi)到期委托貸款 Entrusted loan receivable due within one year 減：一年內(nèi)到期委托貸款減值準(zhǔn)備 Less: Impairment for Entrusted loan receivable due within one year 減：短期投資跌價(jià)準(zhǔn)備 Less: Impairment for current investment 短期投資凈額 Net bal of current investment 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Account receivable 減：應(yīng)收賬款壞賬準(zhǔn)備 Less: Bad debt provision for Account receivable 應(yīng)收賬款凈額 Net bal of Account receivable 其他應(yīng)收款 Other receivable 減：其他應(yīng)收款壞賬準(zhǔn)備 Less: Bad debt provision for Other receivable 其他應(yīng)收款凈額 Net bal of Other receivable 預(yù)付賬款 Prepayment 應(yīng)收補(bǔ)貼款 Subsidy receivable 存貨 Inventory 減：存貨跌價(jià)準(zhǔn)備 Less: Provision for Inventory 存貨凈額 Net bal of Inventory 已完工尚未結(jié)算款 Amount due from customer for contract work 待攤費(fèi)用 Deferred Expense 一年內(nèi)到期的長期債權(quán)投資 Long-term debt investment due within one year 一年內(nèi)到期的應(yīng)收融資租賃款 Finance lease receivables due within one year 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 長期股權(quán)投資 Long-term equity investment 委托貸款 Entrusted loan receivable 長期債權(quán)投資 Long-term debt investment 長期投資合計(jì) Total for long-term investment 減：長期股權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term equity investment 減：長期債權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term debt investment 減：委托貸款減值準(zhǔn)備 Less: Provision for entrusted loan receivable 長期投資凈額 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(jì)折舊 Less: Accumulated Depreciation 固定資產(chǎn)凈值 Net bal 減：固定資產(chǎn)減值準(zhǔn)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(zhǔn)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(jì) Total fixed assets 無形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets 無形資產(chǎn) Intangible assets 減：無形資產(chǎn)減值準(zhǔn)備 Less: Impairment for intangible assets 無形資產(chǎn)凈額 Net bal of intangible assets 長期待攤費(fèi)用 Long-term deferred expense 融資租賃——未擔(dān)保余值 Finance lease – Unguaranteed residual values 融資租賃——應(yīng)收融資租賃款 Finance lease – Receivables 其他長期資產(chǎn) Other non-current assets 無形及其他長期資產(chǎn)合計(jì) Total other assets & intangible assets 遞延稅項(xiàng) Deferred Tax 遞延稅款借項(xiàng) Deferred Tax assets 資產(chǎn)總計(jì) Total assets 負(fù)債及所有者（或股東）權(quán)益 Liability & Equity 流動負(fù)債 Current liability 短期借款 Short-term loans 應(yīng)付票據(jù) Notes payable 應(yīng)付賬款 Accounts payable 已結(jié)算尚未完工款 預(yù)收賬款 Advance from customers 應(yīng)付工資 Payroll payable 應(yīng)付福利費(fèi) Welfare payable 應(yīng)付股利 Dividend payable 應(yīng)交稅金 Taxes payable 其他應(yīng)交款 Other fees payable 其他應(yīng)付款 Other payable 預(yù)提費(fèi)用 Accrued Expense 預(yù)計(jì)負(fù)債 Provision 遞延收益 Deferred Revenue 一年內(nèi)到期的長期負(fù)債 Long-term liability due within one year 其他流動負(fù)債 Other current liability 流動負(fù)債合計(jì) Total current liability 長期負(fù)債 Long-term liability 長期借款 Long-term loans 應(yīng)付債券 Bonds payable 長期應(yīng)付款 Long-term payable 專項(xiàng)應(yīng)付款 Grants & Subsidies received 其他長期負(fù)債 Other long-term liability 長期負(fù)債合計(jì) Total long-term liability 遞延稅項(xiàng) Deferred Tax 遞延稅款貸項(xiàng) Deferred Tax liabilities 負(fù)債合計(jì) Total liability 少數(shù)股東權(quán)益 Minority interests 所有者權(quán)益（或股東權(quán)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(rèn)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(bào)表折算差額 Translation reserve 所有者（或股東）權(quán)益合計(jì) Total Equity 負(fù)債及所有者（或股東）權(quán)益合計(jì) Total Liability & Equity 三、利潤及利潤分配表 Income statement and profit appropriation 一、主營業(yè)務(wù)收入 Revenue 減。
6.資產(chǎn)負(fù)債表”、“損益表”英文怎么說
資產(chǎn)負(fù)債表：balance sheet
損益表：income statement
例：But we drew up a different balance sheet.
但是我們開到了一張不同的資產(chǎn)負(fù)債表。
例：Preparing income statement and balance sheet based on the balance in the ledger account.
根據(jù)賬戶余額編制收益表和資產(chǎn)負(fù)債表。
詞匯解析
1、balance
英 ['b?l?ns] ；美 ['b?l?ns]
n. 平衡；天平；平靜；結(jié)余；差額；調(diào)和；制衡
vt. 權(quán)衡；使平衡；抵消；稱重量
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。
2、sheet
英 [?i?t]；美 [?i?t]
n. 被單；紙；（?。┢?；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(jì)】語句
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(kuò)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(diào)和，均勢”，還可表示思想或情緒上的穩(wěn)定、鎮(zhèn)定、沉著，有時(shí)還可表示重量、力量或數(shù)量上的偏重，作此解是不可數(shù)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(jié)存，結(jié)余，余額”解，指財(cái)務(wù)上的收支差額或余額。在美式英語中the balance可作“殘余，余額”解。
表示“一副天平”，可說a balance，也可說a pair of balance。表示“用天平稱某物”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(dāng)調(diào)整，使重量均衡或比例協(xié)調(diào)，從而達(dá)到穩(wěn)固或穩(wěn)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(xí)慣用the balance表示“其余”，而英國人則習(xí)慣用the remainder或the rest來表示。
2、sheet
基本意思為“被單，褥單，床單”，是可數(shù)名詞。引申可指如床單一樣薄的“薄板，薄片”、書寫或打印用大小有一定規(guī)格的“紙”等，是可數(shù)名詞，在句中多用作定語，常與介詞of連用。
可用作單位詞“張”，變?yōu)閺?fù)數(shù)時(shí)，如所修飾的名詞不可數(shù)，則只變sheet為sheets，如所修飾的名詞是可數(shù)名詞，則sheet和該名詞都要變成復(fù)數(shù)形式。
a sheet〔sheets〕 of作主語時(shí)，謂語動詞的數(shù)須與of后的名詞一致。
sheet還可指移動的或巨大的“一團(tuán)，一片，一層”，是可數(shù)名詞，常用于復(fù)數(shù)形式，常與介詞of連用。
