CPA会计英语教学课件报表项目
合集下载
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
investments on stock • 长期债券投资 long-term bond investments • 长期应收款 long-term receivable • 固定资产 fixed assets • 累计折旧 accumulated depreciation
资产 assets (4)
capital • 盈余公积 surplus reserve • 未分配利润 Undistributed profits • 库藏股 treasury stock
Section 2
Income Statement
maturing with one year • 其它流动资产 other current assets • 流动资产合计 total current assets
资产 assets (3)
• 非流动资产 non-current assets • 可供出售的金融资产 financial assets available for sale • 持有至到期投资 investments held until mature • 投资性房地产 Investive real estate • 长期投资 long-term investments • 长期股权投资 long-term equity investments; long-term
• 非流动资产合计 total non-current assets
Liabilities (1)
• 流动负债 current liabilities • 短期借款 short-term loans • 交易性金融负债 financial liabilities for trading • 应付票据 notes payable • 应付账款 accounts pay able • 预收款项advance receipts • 预收账款 sales revenue received in advance; advances
from customers • 应付职工薪酬 accrued salaries payable • 应交税费 taxes payable
Liabilities (2)
• 应付利息 accrued interest payable • 应付股利 dividend payable • 其它应付款 other payables • 预提费用 accrued expenses / Drawing expense in
大家有疑问的，可以询问和交流
可以互相讨论下，但要小声点
owners’ equity
• 所有者权益 owners’ equity • 实收资本(股本) paid-up (in) capital ; (or stock) • 资本公积 capital reserve ; additional paid-in
advance
• 预计负债 anticipation liabilities • 一年内到期的非流动负债 non-current liabilities
due within one year • 其它流动负债 other current liabilities • 流动负债合计 total current liabilities
to suppliers • dividend receivable • interest receivable
资产 assets (2)
• 其它应收款 other receivables • 备抵呆帐 allowance for uncollectible accounts • 存货 inventories • 消耗性生物资产 consumable biological assets • 待摊费用 deferred and prepaid expenses • 一年内到期的非流动资产 non-current assets
CPA会计英语教学课件报表项目
资产 assets (1)
• 流动资产 current assets • 货币资金 cash and cash equivalents • 短期投资 short-term investment • 交易性金融资产 financial assets for trading • notes receivable • accounts receivable • 预付款项 prepayments • 预付账款 prepayment for purchases; advance
ຫໍສະໝຸດ Baidu
Liabilities (3)
• 非流动负债 non-current liabilities • 长期负债 long-term liabilities • 长期借款 long-term loans payable • 应付债券 bonds payable • 长期应付款 long-term accounts payable • 专项应付款 special payable • 递延所得税负债 deferred income tax liabilities • 其它长期负债 other long-term liabilities
• 在建工程 construction in process • 工程物资 project goods and material • 固定资产 disposal of fixed assets • 生产性生物资产 productive biological assets • 油气资产 oil assets • 无形资产 intangible assets • 开发支出 development expenditure • 商誉 goodwill • 长期待摊费用 long-term deferred and prepaid expenses • 递延所得税资产 deferred income tax assets (debits) • 其它非流动资产 other non-current assets
资产 assets (4)
capital • 盈余公积 surplus reserve • 未分配利润 Undistributed profits • 库藏股 treasury stock
Section 2
Income Statement
maturing with one year • 其它流动资产 other current assets • 流动资产合计 total current assets
资产 assets (3)
• 非流动资产 non-current assets • 可供出售的金融资产 financial assets available for sale • 持有至到期投资 investments held until mature • 投资性房地产 Investive real estate • 长期投资 long-term investments • 长期股权投资 long-term equity investments; long-term
• 非流动资产合计 total non-current assets
Liabilities (1)
• 流动负债 current liabilities • 短期借款 short-term loans • 交易性金融负债 financial liabilities for trading • 应付票据 notes payable • 应付账款 accounts pay able • 预收款项advance receipts • 预收账款 sales revenue received in advance; advances
from customers • 应付职工薪酬 accrued salaries payable • 应交税费 taxes payable
Liabilities (2)
• 应付利息 accrued interest payable • 应付股利 dividend payable • 其它应付款 other payables • 预提费用 accrued expenses / Drawing expense in
大家有疑问的，可以询问和交流
可以互相讨论下，但要小声点
owners’ equity
• 所有者权益 owners’ equity • 实收资本(股本) paid-up (in) capital ; (or stock) • 资本公积 capital reserve ; additional paid-in
advance
• 预计负债 anticipation liabilities • 一年内到期的非流动负债 non-current liabilities
due within one year • 其它流动负债 other current liabilities • 流动负债合计 total current liabilities
to suppliers • dividend receivable • interest receivable
资产 assets (2)
• 其它应收款 other receivables • 备抵呆帐 allowance for uncollectible accounts • 存货 inventories • 消耗性生物资产 consumable biological assets • 待摊费用 deferred and prepaid expenses • 一年内到期的非流动资产 non-current assets
CPA会计英语教学课件报表项目
资产 assets (1)
• 流动资产 current assets • 货币资金 cash and cash equivalents • 短期投资 short-term investment • 交易性金融资产 financial assets for trading • notes receivable • accounts receivable • 预付款项 prepayments • 预付账款 prepayment for purchases; advance
ຫໍສະໝຸດ Baidu
Liabilities (3)
• 非流动负债 non-current liabilities • 长期负债 long-term liabilities • 长期借款 long-term loans payable • 应付债券 bonds payable • 长期应付款 long-term accounts payable • 专项应付款 special payable • 递延所得税负债 deferred income tax liabilities • 其它长期负债 other long-term liabilities
• 在建工程 construction in process • 工程物资 project goods and material • 固定资产 disposal of fixed assets • 生产性生物资产 productive biological assets • 油气资产 oil assets • 无形资产 intangible assets • 开发支出 development expenditure • 商誉 goodwill • 长期待摊费用 long-term deferred and prepaid expenses • 递延所得税资产 deferred income tax assets (debits) • 其它非流动资产 other non-current assets