CPA会计英语教学报表项目.pptx

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1、2023/4/13Accounting English1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应收票据 notes receivable应收账款 accounts receivable预付款项 prepayments 预付账款 prepayment for purchases;advance to suppliers应收股利 dividend receivable应收利息 inter

2、est receivable第1页/共14页2023/4/13Accounting English2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 maturing with one year其它流动资产 other current assets流动资产合计 tot

3、al current assets第2页/共14页2023/4/13Accounting English3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 investments on stock长期债券投资 lo

4、ng-term bond investments长期应收款 long-term receivable固定资产 fixed assets累计折旧 accumulated depreciation第3页/共14页2023/4/13Accounting English4资产 assets(4)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 a

5、ssets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非流动资产合计 total non-current assets第4页/共14页2023/4/13Accounting English5Liabilities(1)流动负债 current liabilities 短期借款 short-term loans交易性金融负债

6、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第5页/共14页2023/4/13Accounting English6Liabilities(2)应付利息 accrued interest payable 应付股利 dividend

7、 payable其它应付款 other payables 预提费用 accrued expenses/Drawing expense 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第6页/共14页2023/4/13Accounting English7Liabilities(3)非流动负债 non-current liabil

8、ities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第7页/共14页2023/4/13Accounting English8owners equity所有者权益 owners equity实收资本(股本)paid-up(in)capital;(o

9、r stock)资本公积 capital reserve;additional paid-in capital 盈余公积 surplus reserve 未分配利润 Undistributed profits库藏股 treasury stock第8页/共14页2023/4/13Accounting English9 Section 2Income Statement第9页/共14页2023/4/13Accounting English10 Revenue 营业收入 operating revenue 主营业务收入Revenue from main operations其他业务收入Revenue

10、 from other operations投资收益Investment income补贴收入Revenue from subsidies营业外收入Non-operating revenue公允价值变动净收益 net income on fair value variety对联合企业和合营企业的投资收益 investment income of joint-venture and partnership 第10页/共14页2023/4/13Accounting English11expenses营业成本 operating costs 销货成本 cost of goods sold主营业务成本

11、Cost of main operations主营业务税金及附加Taxes and surcharge for main operations其他业务支出Expenditures on other operations营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses营业外支出Non-operating expenditures所得税费用 income tax expense资产减值损失 Assets Impairment loss 非流动资产处置损失 disposal loss

12、 on non-current liability 第11页/共14页2023/4/13Accounting English12Profit主营业务利润 prime operating profit营业利润 operating profit利润总额 Total profit净利润 net income以前年度损益调整Adjustment to prior years income and losses每股收益 EPS(earnings per share)基本每股收益 basic EPS(earnings per share)稀释每股收益 diluted EPS(earnings per share)第12页/共14页Accounting English13 第13页/共14页感谢您的观看！第14页/共14页