会计专业英语2-balance sheet

• Cash consists of funds that are readily available for disbursement. Cash is money in the form of cash or bank deposits. (e.g. checking and /or money market account) • 现金包括各种待结算的资金，通常以现金 或银行存款的形式存在（如：支票账户或 货币资金账户）
Accounts receivable
Accounts receivable are the amounts due from customers for goods they purchased on credit. 应收账款是客户因赊购货物所欠的款项
• Allowance for doubtful accounts 坏账准备 • Notes receivable 应收票据 • Other receivables 其他应收款
• Intangible assets include goodwill, patents, copyrights, trademarks, franchises an similar valuable but nonphysical things controlled by the business • 无形资产包括商誉、专利权、版权、商标、特 许经营权和由企业控制的有价值的非实物形态 资产。
• Accounts payable represent the claims of suppliers arising from their furnishing goods or services to the entity for which they have not yet been paid
（1）paid in capital 缴入资本
• Contributed capital is the amount the owners have invested directly I the business by purchasing shares of stock as these shares were issued by the corporation. • 缴入资本，指业主通过购买公司发行的股 票份额而直接投资于企业的款项。
• Taxes payable shows the amount that the entity owes government agencies for taxes • 应交税金是企业欠政府机关的税费款项
unearned revenues represent the liability that arises because the entity has received advance payment for good or service it has agreed to render in future • 预收收入是犹豫企业提前收到的款项而引 起的债务，它需要将来提供货物或劳务来 偿还 • Current portion of long-term debt represents that part of a long-term loan that is due within the next 12 months. • 一年内到期的长期负债是指长期负债在12 个月内到期的部分。
• The entity has acquired these assets— Property, plant and equipment --In order to use them to produce goods and service that will generate future cash flows. • 固定资产是企业取得的、用于生产和提供 劳务，并且会带来将来现金流入的资产。
Inventories are the aggregate of those items that either:
• Held for sale in the ordinary course of business • In process of production for such sale • Are soon to be consumed in the production of goods or services that will be available for sale. • 存货包括这样一些项目 ：一般经营环节持有的 代售资产，生产过程的在产品，和代售产品或服 务在生产过程中被耗用的部分
(1)Current asset 流动资产
• Cash and other assets that are expected to be realized in cash or sold or consumed during the normal operating cycle of the entity or within one year, whichever is longer, are called current assets. • 在一个正常营业周期或一年以内（以长者 为限）可以进行变现或消耗的现金和其他 资产，称之为流动资产。
1.Asset 资产
• Assets are probable future economic benefits obtained or controlled by a company as a result of past transactions or events and whose cost (or fair value) at the time of acquisition can be objectively measured • 资产是由过去的交易或事项形成的、可能 带来将来经济利益流入的、取得成本
（3）other asset 其他资产
• Another type of noncurrent asset is investment • There are securities of one company owned by another in order either to control the other company or in anticipation of earning a longterm return from the investment. • 另一种非流动资产是投资 • 投资商一个公司未来控制另一个公司或为了获得 长期收益而拥有另一个公司的证券
（2）noncurrent liabilities 非流动负债
• Also called long-term debt.
• Long term borrowings are monetary amounts for bank loans, notes payable and other commercial paper that does not have to be repaid within one year • 长期借款是超过一年偿付的银行贷款、应 收票据和其他商业汇票等款项。
Owner’s equity 所有者权益
• The owners’ equity section of the balance sheet shows the amount the owners have invested in the entity • 资产负债表上的所有者权益部分代表业主 投资在企业的款项 • 股东权益： Shareholders’ equity（股份的多少） Stockholders’ equity（股份的比重）
Four key point in the definition:
• An asset must be acquired in a transaction, • An asset must be an economic resource • The resource must be controlled by the entity • Its cost ( or fair value )at the time of acquisition must be objectively measurable.
来自百度文库
LIABILITIES
• Liabilities are probable future sacrifices of economic benefits arising from present obligations of a company to transfer assets or provide services to other entities in the future as a result of past transaction or events. • 负债是由过去的交易或事项形成的，需要通 过转出资产或提供劳务，并且会给企业带来 将来经济利益流出的现时义务。
• 应付账款是由于供应商提供商品或劳务给 企业，但还未支付款项而产生的供应商的 索求权
• Accrued expenses represent amounts that have been earned by outside parties but have not yet been paid by the entity ,also called accrued liabilities. • 应急费用是那些已经被外部当事人挣得， 但还未被企业支付的款项。
• Prepaid expenses represent assets representing advance payment of the expenses of future accounting periods.
• 预付费用是为将来会计期间发生费用的预 先支付款项
（2）property，plant and equipment 固定资产
Balance sheet concepts: Asset, liabilities, owner’s equity
资产负债表的概念：资产、 负债、所有者权益
Balance sheet accounts-accounting elements 资产负债表账户--会计要素
Balance sheet: 1.Asset 2.Liabilities 3.owner’s equity Income statements: 1.Revenue 2.Expense 3.Net income
• Short-term borrowings are monetary amounts due within one year for repayment of bank loans, notes payable and other commercial paper.
• 短期借款是一年内需要偿付的银行贷款、 应收票据和其他商业票据等货币款项。
• Short-term investments are an entity investment in another entity’s stock or debt (i.e. bonds) that are both readily marketable and expected to be converted into cash within a year • 短期投资是一个公司对另一个公司的以股 票或债券进行的一年以内市场可变现的投 资。
• • • •
Creditor Accounts payable Notes payable On account
• • • •
债权人 应付账款 应付票据 赊
(1)Current liabilities 流动负债
• Liabilities that are expected to be satisfied or paid during the normal operating cycle or within one year, whichever is longer, are called current liabilities. • 在一个营业周期内或一年（以长者为限） 期望被偿还或支付的债务，称为流动负债。