ACCA考试资产负债表中英文对照.pdf

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1、ACCAACCA 考试资产负债表-中英文对照资产负债表-中英文对照产宛动资产货币资金交易性金融资产立收票据立收账款预付款项立收利息立收股利其他应收款二存货一年内到期的非流动资产其他流动资产,动资产合计拒流动资产可供出售金融资产寺有至到期投资AssetsAssetsCurrentassetsCashatbankandonhandFinancialassetsheldfortradingNotesreceivableAccountsreceivableAdvancestosuppliersInterestreceivableDividendsreceivableOtherreceivablesIn

2、ventoriesCurrentportionofnon-currentassetsOthercurrentassetsTotalcurrentassetsNon-currentassetsAvailable-for-salefinancialassetsHeld-to-maturityinvestmentsLong-termreceivablesLong-termequityinvestmentsInvestmentpropertiesFixedassetsConstructioninprogressConstructionmaterialsFixedassetspendingfordisp

3、osalBearerbiologicalassetsOilandgasassetsIntangibleassetsDevelopmentcostsGoodwillLong-termprepaidexpensesDeferredtaxassetsOthernon-currentassetsTotalnon-currentassetsTotalassetsLiabilitiesandownersequityLiabilitiesandownersequityCurrentliabilitiesK期应收款K期股权投资殳资性房地产司定资产生建工程工程物资司定资产清理生产性生物资产由气资产无形资产开发支

4、出萄誉K期待摊费用奥延所得税资产其他非流动资产拒流动资产合计务产总计债及所有者权益究动负债E豆期借款交易性金融负债立付票据立付账款预收款项立付职工薪酬立交税费立付利息立付股利“他应收款一年内到期的非流动负债卜他流动负债究动负债合计拒流动负债氏期借款立付债券（期应付款后项应付款预计负债递延所得税负债其他非流动负债拒流动负债合计负债合计听有者权益实收资本卜本公积窑余公积未分配利润外币报表折算差额Short-termborrowingsFinancialliabilitiesheldfortradingNotespayableAccountspayableAdvancesfromcustomersE

5、mployeebenefitspayableTaxespayableInterestpayableDividendspayableOtherpayablesCurrentportionofnon-currentliabilitiesOthernon-currentliabilitiesTotalcurrentliabilitiesNon-currentliabilitiesLong-termborrowingsDebenturespayableLong-termpayablePayablesforspecificprojectsProvisionsDeferredtaxliabilitiesO

6、thernon-currentliabilitiesTotalnon-currentliabilitiesTotalliabilitiesOwnerSequityPaid-incapitalCapitalsurplusSurplusreserveUndistributedprofitsDifferenceontranslationofforeigncurrencyfinancialstatementsTotalequityattributabletoequityholdersoftheCompanyMinorityinterestTotalownersequityTotalliabilitiesandownersequityH属于母公司所有者权益合计少数股东权益,有者权益合计负债及所有者权益合计