资产负债表的定义及作用--英语及其翻译(精)
【最新】ACCA资产负债表中英文解析
【最新】ACCA资产负债表中英文解析1. 资产类词汇 Assets“Assets”定义A resource controlled by an entity as a result of past events and from which future economicbenefits are expected to flow to the entity.资产是指由企业过去经营交易或各项事项形成的，由企业拥有或控制的，预期会给企业带来经济利益的资源。
1.1 非流动性资产Non-current assets“Non-current assets”定义A non-currentasset is an asset that is not likely to turn to unrestricted cash within oneyear of the balance sheet date.非流动资产是指流动资产以外的资产，主要包括持有到期投资、长期应收款、长期股权投资、投资性房地产、固定资产、在建工程、无形资产、长期待摊费用、可供出售金融资产等。
1.2 流动性资产 Currentassets“Current assets”定义Current assets arebalance sheet accounts that represent the value of all assets that can reasonably expect to be converted into cash within one year.流动资产（Current Assets）是指企业可以在一年或者超过一年的一个营业周期内变现或者运用的资产。
内容包括货币资金、短期投资、应收票据、应收账款和存货等。
2. 权益类词汇 Equity“Equity”定义The residual interest in the assets of the entity after deducting all its liabilities.所有者权益是指企业资产扣除负债后由所有者享有的剩余权益。
四大财务报表中英文对照
四大财务报表中英文对照全文共四篇示例，供读者参考第一篇示例：四大财务报表是每家公司每年都要制作的重要财务文件，它们记录着公司在一定期间内的财务业绩和资产负债状况。
这四大财务报表分别是资产负债表（Balance Sheet）、损益表（Income Statement）、现金流量表（Cash Flow Statement）和股东权益变动表（Statement of Changes in Equity）。
下面将为您详细介绍这四大财务报表的中英文对照。
一、资产负债表（Balance Sheet）资产负债表是衡量公司财务状况的重要指标，它展示了公司在特定日期的资产、负债和所有者权益的情况。
资产负债表的中英文对照如下：中文：资产负债表英文：Balance Sheet资产（Assets）：1. 流动资产（Current Assets）2. 非流动资产（Non-current Assets）负债和所有者权益（Liabilities and Equity）：1. 流动负债（Current Liabilities）2. 非流动负债（Non-current Liabilities）3. 所有者权益（Equity）资产负债表将公司的资产按照流动性和长期性分类，并将公司的负债和所有者权益细分为流动负债、非流动负债和所有者权益，以展示公司的资产负债结构。
二、损益表（Income Statement）损益表是公司在一定期间内的收入、成本和利润情况的总结，展示了公司的盈利能力。
损益表的中英文对照如下：中文：损益表英文：Income Statement收入（Revenue）：1. 销售收入（Sales Revenue）2. 其他收入（Other Revenue）成本（Expenses）：1. 销售成本（Cost of Goods Sold）2. 营业费用（Operating Expenses）3. 税前利润（Profit Before Tax）利润（Profit）：1. 税后利润（Net Profit）损益表记录了公司在一段时间内的总收入、总成本和净利润，帮助投资者和管理层了解公司的盈利能力。
资产负债表,利润表中英文对照大全(绝对好东西)---精品管理资料
资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including：Raw materials产成品（库存商品）Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long—term debenture investment falling due in a yaear 其他流动资产Other current assets流动资产合计Total current assets长期投资：Long—term investment:其中：长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets—cost减：累计折旧Less：Accumulated Dpreciation固定资产净值Fixed assets—net value减：固定资产减值准备Less：Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产(长期待摊费用）Deferred assets其中:固定资产修理Including：Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表（续表）Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润（股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities流动负债合计Total current 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 accounts payable其他长期负债Other long—term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities＊少数股东权益Minority interests实收资本（股本）Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person”s capital其中:国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen”s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-"号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities ＆Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including:Export sales减:销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减:销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出（减利息收入）Including:Interest expenses （minusinterest ihcome）汇兑损失（减汇兑收益)Exchange losses（minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add:Income on investment加：营业外收入Add：Non—operating income减：营业外支出Less:Non—operating expenses加:以前年度损益调整Add:adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by：Period：Unit:Items1。
银行资产负债表中英文对照
银行资产负债表中英文对照1 资产assets11～12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short—term investment1121 短期投资—股票short-term investments - stock1122 短期投资-短期票券short-term investments — short-term notes and bills1123 短期投资—政府债券short—term investments - government bonds 1124 短期投资-受益凭证short—term investments — beneficiary certificates 1125 短期投资-公司债short-term investments — corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short—term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据—关系人notes receivable — related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec— tible accounts— notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec— tible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款—外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款—其它other receivables — other1189 备抵呆帐—其它应收款allowance for uncollec— tible accounts - other receivables121～122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process — outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax）1282 留抵税额excess VAT paid （or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东）往来owners（stockholders) current account1294 同业往来current account with others1298 其它流动资产—其它other current assets — other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long—term equity investments1322 长期债券投资long—term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long—term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property ，plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments 1429 累积折旧—土地改良物accumulated depreciation — land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物—重估增值buildings —revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机（器)具及设备machinery and equipment1441 机(器）具machinery1448 机（器）具—重估增值machinery - revaluation increments1449 累积折旧—机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧—租赁资产accumulated depreciation — leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧—租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property，plant，and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant，and equipment — revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property，plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources —revaluation increments1619 累积折耗-天然资源accumulated depletion — natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets — other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long—term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long—term notes , accounts and overdue receivables1841 长期应收票据long—term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long—term notes, accounts and overdue receivables— related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐—长期应收票据及款项与催收帐款allowance for uncollectible accounts — long-term notes，accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产—重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation — assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets — other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short—term borrowings(debt）2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款—业主short-term borrowings - owners2115 短期借款—员工short—term borrowings — employees2117 短期借款-关系人short-term borrowings— related parties2118 短期借款-其它short-term borrowings — other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据—关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款—关系人accounts payable — related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐—其它accrued taxes payable— other2178 其它应付费用other accrued expenses payable218～219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款—外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款—关系人other payables — related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors 2198 其它应付款—其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long—term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long—term loans payable — current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项—关系人long—term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long—term lia- bilities —current portion228～229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东）往来owners current account2294 同业往来current account with others2298 其它流动负债—其它other current liabilities - others23 长期负债long—term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium（discount) on corporate bonds payable 232 长期借款long-term loans payable2321 长期银行借款long—term loans payable - bank2324 长期借款—业主long—term loans payable — owners2325 长期借款-员工long-term loans payable — employees2327 长期借款—关系人long—term loans payable — related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long—term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long—term notes and accounts payable - related parties2338 其它长期应付款项other long—term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental taxpay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债—其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债—其它miscellaneous liabilities财务报表词汇Turnover 营业额Other operating income其他经营收入General and administrative expenses一般及行政开支Loss from operations经营亏损Finance costs融资成本Loss before taxation除税前亏损Taxation税项Loss after taxation除税后亏损Minority interests少数股东权益Net loss for the period期内亏损净额Loss per share (HK cent）Basic每股亏损(港仙）基本Non-current assets非流动资产Current assets流动资产Current liabilities 流动负债Net current liabilities 流动负债净额Total assets less current liabilities 总资产减流动负债Non—current liabilities非流动负债consolidated profit and loss account 综合损益帐consolidated balance sheets 综合资产负债表Attributable to：Equity holders of the parent下列人仕应占：母公司股权持有人Loss attributable to shareholders 股东应占亏损Prepaid lease payment 预付租金Goodwill 商誉Inventories 存货Trade and other receivables, deposits and prepayment 应收帐款及其他应收款项、按金及预付款项Loans and interest receivables 贷款及应收利息Pledged bank deposit 已抵押银行存款Bank balances and cash 银行结存及现金Segment results 分类业绩Unallocated expenses 不分类开支Realized （loss）on investment in securities证券投资之变现( 亏损）At beginning of year 年初Revaluation deficit charged to profit and loss account於损益账中扣除之重估减值At balance sheet date 於结算日Additions 添置Accumulated amortisation 累计摊销Net book value 账面净值Raw materials 原料Work in progress 在制品Finished goods 制成品Trade and bills receivables 应收账款及应收票据Provision for doubtful debts 呆账拨备Cash and bank balances 现金及银行结存Time deposits 定期储蓄Bank overdrafts，unsecured 银行透支、无抵押Trust receipt loans，unsecured 信托收据贷款、无抵押Current portion of bank loans 银行贷款之短期部份Purchase consideration 收购之对价Issue of new shares 发行新股Surplus in fair value of shares issued 发行股份之溢价Fair value of consideration 收购之公允价值Direct costs relating to the acquisition settled in cash有关收购之直接现金成本Total acquisition costs 总收购成本Fair value of acquired net assets and intangible assets购入之净资产及无形资产之公允价值Surplus on revaluation before reclassification重新分类前之重估盈余Exchange adjustments 滙兑调整Written back on disposals 因出售而拨回Written back of impairment loss on disposals因出售而拨回减值亏损Freehold 永久业权Demand deposits and current deposits 活期及往来账户存款Savings deposits 储蓄存款Time，call and notice deposits 定期、即期及短期通知存款Negative fair value of derivatives 衍生工具的负公允价值Designated at fair value through profit or loss指定为通过损益以反映公允价值Non—trading 非交易用途Certificates of Deposit Issued 已发行存款证Depreciation allowances in excess of related depreciation折旧免税额超过有关折旧Cash flow hedge 现金流量对冲Non—trading debt securities issued 非交易性已发行债务证券Interests in jointly controlled entities 於共同控制实体的权益Derivative assets 衍生资产Financial assets at fair value through profit or loss按公平值列帐及於损益表处理之财务资产Bank balances and cash 银行结余及现金Time charter equivalent earnings 按期租合约对等基准的收入Share of profits less losses of jointly controlled entities应占共同控制实体溢利减亏损Currency translation differences 汇兑差额fair value losses of cash flow hedges 现金流量对冲的公平值亏损Net loss recognised directly in equity 在权益直接确认的净亏损Shares issued upon exercise of share options於行使认股权时发行的股份Shares purchased by trustee of the LTIS长期奖励计划受托人购入的股份Shares transferred to employees upon granting of restricted share awards 於授出有限制股份奖励后转予雇员的股份Shares issued and transferred to employees upon granting of restricted share awards於授出有限制股份奖励后发行及转予雇员的股份Shares transferred back to trustee upon lapse of restricted share awards 於有限制股份奖励失效后回拨至受托人的股份Share—based compensation 以股权支付的补偿其他还有：current ratio 流动比率=流动资产/流动负债quick ratio 速动比率=速动资产/流动负债debt ratio 负债比率=负债总额/资产总额debt to equity 负债权益比率=带息负债/（负债+所有者权益）dividend payout ratio 股息支付率=普通股股息/普通股净收益net working capital营运资金净值=流动资产—流动负债gross margin 毛利率=（销售收入—已销售商品成本）/销售收入operation margin营业利润率=息税前利润（EBIT）/销售收入profit margin 边际利润率=净利润/销售收入也叫return on salereturn on assets 资产报酬率return on equity 权益报酬率asset turnover 资产周转率=销售收入/资产平均余额EPS= earning per share 每股收益P/E=price/earning 市盈率ROE = Return on Assets 资产报酬率ROAE = Return on Assets Employed 占用资产报酬率ROCE = return on capital employed 占用资本报酬率ROC = return on capital 资本报酬率IRR = internal return rate内部报酬率法DCF = discount cash flow贴现现金流量法NPV = net present value 净现值CFROI = cash flow return on investment 投资现金流回报EBIT = earning before interest & tax息税前收入Net debt/total assets 有息负债率有息负债是指扣除应付工资福利费等无利息负担后的债务Net Gearing= Net Debt / Equity 杠杆作用, 有息负债与所有者权益的比率有时候负债权益比是用长期负债与普通股权益相比的Depreciation and amortization 折旧和摊削折旧费还有个说法叫committed capacity costamortization of deferred expenditure 递延费用摊削Proforma = 估计/非正式。
资产负债表名词解释
资产负债表名词解释资产负债表，也被称为财务状况表，是财务会计报告中的一项重要财务报表。
它以某一特定日期为基准，呈现了一个公司或机构在特定时期内的资产、负债和所有者权益的状况。
以下是资产负债表中常见的名词解释：1. 资产（Assets）：企业拥有的具有经济价值的资源或权益，用于支持企业的经营活动和实现经济利益。
2. 流动资产（Current Assets）：在一年内能够变现或消耗的资产，如现金、存货、应收账款等。
3. 非流动资产（Non-current Assets）：长期投资和固定资产，不易变现或消耗的资产，如长期股权投资、不动产、机器设备等。
4. 负债（Liabilities）：企业未来需要偿还的经济利益，包括应付账款、欠款、借款等。
5. 流动负债（Current Liabilities）：在一年内需要偿还的负债，如应付账款、短期借款等。
6. 非流动负债（Non-current Liabilities）：超过一年需偿还的负债，如长期借款、长期债券等。
7. 所有者权益（Owner’s Equity）：所有者对于企业资金投入和收益的权益，包括股本、留存收益等。
8. 股本（Capital）：为企业提供资金的所有者的投资，包括普通股、优先股等。
9. 留存收益（Retained Earnings）：企业过去年度累积的未分配利润，即净利润减去分红。
10. 净值（Net Worth）：企业所有者对于企业的资金投入与经营过程中的收益与损失所形成的资金总额。
11. 净资产（Net Assets）：所有者权益的净额，通过减去负债可以计算得出。
12. 资产负债表方程（Balance Sheet Equation）：资产=负债+所有者权益，能够保持资产与资金的平衡。
13. 资产负债表日（Balance Sheet Date）：资产负债表所确认的特定日期，通常是企业会计年度的最后一天。
通过解释这些名词，我们可以更好地理解资产负债表的基础概念和内容。
资产负债表英文课件
Deferred Tax LiabilityAmounts that report the future tax sequences of events that have occurred in prior years but have not yet been taxed
02
Asset category
Current assets
Cash and cash equivalents - Sum of cash, coins, and checks that are immediately available
Inventory - Stock of raw materials, work in progress, and finished goods
Components
Equity companies paid in capital, retained earnings, and other comprehensive income
Importance
Equity provides a measure of the financial well being of a company and serves as a basis for evaluating its performance and making investment decisions
03
Copyright - Protects original works of authorship
04
Technology licenses - Give the company the right to use someone else's technology or intellectual property
资产负债表的名词解释
资产负债表的名词解释资产负债表是一种财务报表，用于总结和呈现一个企业或机构的财务状况。
资产负债表的主要目的是向利益相关者提供企业的资产、负债和股东权益的信息，以帮助他们评估该企业的偿债能力、盈利能力和财务稳定性。
资产（Assets）：资产是指企业拥有的具有经济价值的资源或所有权。
资产可以分为流动资产和非流动资产两类。
流动资产是指预计在一年内能够转化为现金或现金等价物的资源，如现金、应收账款、库存等。
非流动资产是指在一年以上才能转化为现金或现金等价物的资源，如固定资产、无形资产等。
负债（Liabilities）：负债是指企业所欠的债务或承担的义务。
负债可以分为流动负债和非流动负债两类。
流动负债是指预计在一年内需要支付的债务或义务，如短期借款、应付账款等。
非流动负债是指在一年以上才需要支付的债务或义务，如长期借款、应付债券等。
所有者权益（Owner's Equity）：所有者权益是指企业所有者对企业净资产的所有权。
它可以通过净资产减去负债来计算。
所有者权益可以分为股东权益和保留利润两类。
股东权益是指投资者对企业所投资的股本份额的权益，如普通股、优先股等。
保留利润是指企业从盈利中留下的未分配利润或留存收益的权益。
流动比率（Current Ratio）：流动比率是用来评估企业偿付短期债务能力的指标。
它通过将流动资产除以流动负债得出。
流动比率越高，意味着企业具有更强的偿债能力。
资产负债率（Debt Ratio）：资产负债率是用来评估企业财务稳定性的指标。
它通过将负债总额除以资产总额得出。
资产负债率越高，意味着企业承担的债务风险越高。
净资产（Net Assets）：净资产是指企业的资产减去负债后的余额。
它代表了企业的净值或所有者权益。
应收账款（Accounts Receivable）：应收账款是指企业因销售商品或提供服务而尚未收取的账款。
它是企业的应收债权。
应付账款（Accounts Payable）：应付账款是指企业因购买商品或接受服务而尚未付款的账款。
什么是资产负债表
什么是资产负债表资产负债表（Balance Sheet）是一份财务报表，以某一特定日期为基准，展示了一个企业或个人在特定时点上的资产、负债和所有者权益的情况。
资产负债表按照特定的格式，将资产、负债和所有者权益分别列示，以呈现一个全面的财务状况。
资产（Assets）指的是企业或个人拥有并能转化为现金或具有经济价值的资源。
资产包括有形资产（如现金、存货、房地产和设备等）、无形资产（如专利、商标和版权等）以及长期投资（如对其他企业的股权投资等）。
负债（Liabilities）是指与企业或个人有关的债务或贷款。
负债可以分为流动负债（如应付账款、短期借款等）和非流动负债（如长期借款、债券等）。
流动负债是指在一年内到期或可转换为现金的债务，非流动负债则对应一年以上的还款期限。
所有者权益（Owner's Equity）也被称为净资产或股东权益，是指企业或个人的净资产，等于资产减去负债。
所有者权益代表了企业或个人在资产净值上的权益，包括投资本金、未分配利润以及其他权益。
资产负债表的基本格式如下：资产负债和所有者权益-------------------------------流动资产流动负债非流动资产非流动负债所有者权益-------------------------------总资产总负债和所有者权益在资产负债表中，资产和负债均按照其预计流动性来划分，以帮助读者了解企业在短期和长期内可用的现金和资源。
流动资产包括现金、应收账款、存货等，它们通常以较高的流动性和较短的转化周期为特点。
非流动资产则包括长期投资、固定资产和无形资产等，这些资产较难以现金形式存在，且转化周期较长。
流动负债主要包括应付账款、短期借款等，这些负债通常在一年内到期或可转换为现金。
非流动负债包括长期借款、债券等，其还款期限一般超过一年。
所有者权益显示了企业的资金来源，包括股东投资和利润积累等。
所有者权益是企业资产净值的一部分，代表了企业所拥有的净资产。
- 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)。
（1）资产负债表的定义。
资产负债表被称为第一会计报表，是总括反映会计主体（公司/企业主体）在特定日期（时点而不是时期）财务状况的会计报表。
资产负债表（Balance Sheet）简称资产负债表，英文的Balance有平衡以及差额、余额两种涵义，因此我们也可以说资产负债表也具有这两种涵义。
一为左侧与右侧金额相等；一为同一科目左右比较求其余额。
用簿记的术语，称资产负债表的左侧为借方（资产），右侧（负债和所有者权益）为贷方（先不要问为什么，左借右贷早已无借贷的实际意义，背下来再说），左右各项目的内容可以简称总账名称。
资产负债表是根据资产、负债、所有者权益之间的相互关系，按照一定的分类标准和一定的顺序，把企业在一定日期的资产、负债、所有者权益各项目予以适当排列，并对日常工作中形成的大量数据进行高度浓缩整理后编制而成的。
它表明企业在某一特定日期所拥有或控制的经济资源，所承担的现有义务和所有者对净资产的要求权。
（2）资产负债表的作用。
为什么要编资产负债表呢？因为通过资产负债表，我们可以：①了解企业所掌握的经济资源。
②分析企业的偿债能力。
③反映企业所承担的债务和投资者所持有的权益。
④分析企业的财务状况。
每一公司的组织结构虽然不尽相同，但最后各部门均将其成果换算成数字送交财务部门，在结算时将这些数字汇编成册，即为财务报表。
其中又以资产负债表最为重要，它不仅表示在结算日企业的财务状况，同时还反映着公司所有经营活动的成果。
换句话说，资产负债表是反映管理者、员工等分工合作的一份成绩单。
谈到为何要编制这份成绩单，应该先从企业内部说起。
在企业内部位居负责企业运作要职的经营者、管理者，可以经由此表正确地掌握企业的动态。
再说对外，可以借这份表向出资的股东报告，以获得他们的支持，还可以借这份表说明企业的纳税标准，完成纳税义务。
如果银行、客户及其他有业务关系者需要，同样也可依据此表，说明企业的现状。
What Is the Function of a Balance Sheet?A balance sheet is a snapshot of the assets a company owns, the debts it owes, and how much it is worth. It is one of the tools management, lenders and investors use to assess a company's overall situation. It is not hard to understand a balance sheet, but you need to know how the parts of a balance sheet function and the role it plays in providing a complete picture of the company.的作用是什么资产负债表吗?资产负债表是资产的快照的债务公司拥有它欠多少价值。
这是一个工具管理、投资人和金融机构使用评估公司的整体情况。
不难理解资产负债表,但是你需要知道如何资产负债表的各个部分功能的作用;它是在提供完整的图片的公司。
Identification1. A balance sheet summarizes a company's financial condition at aparticular time. It consists of three main parts. A listing of the company's assets is placed at the top. This is followed by a similar list of the company's liabilities.Equity (or shareholders' equity) is placed at the bottom. Equity is calculated by subtracting the total liabilities from the total assets (thus, total assets always equal total liabilities plus equity). A section with explanatory notes may beincluded.1。
资产负债表总结了一套公司财务状况在某一特定的时间。
它由三个主要部分。
一上市的公司的资产被放置在顶部。
这是继以类似的列表公司的责任。
股票(或股东权益)被放置在底部。
股权从中减去总负债计算从总资产(因此,总资产始终等于总负债加上股权)。
出具有解释性说明一段可能被包括在内。
Time Frame2. Most companies prepare a formal balance sheet once a year andinclude it in the annual report. The amounts from the previous year arefrequently listed alongside the current figures for purposes of comparison. This formal balance sheet should be reviewed by an independent auditor to verify its accuracy and completeness. Occasionally you will run across an interim or partial balance sheet. These function the same way and are often prepared as an internal document company management uses to assess particular issues.时间框架2。
大多数公司准备一份正式的资产负债表一年一次和它包含在年度报告。
自去年以来量经常上市和目前为目的的数据进行比较。
这种正式的资产负债表要进行审核由独立审计师验证了算法的准确性和完整性。
偶尔你会碰到临时或部分资产负债表。
这些函数一样,是常常准备作为一个内部文件公司管理用来评估特定的事而发作的。
Features3. Each section lists the relevant information by category. Under "Assets"these categories include accounts receivable, cash and cash equivalents,fixed assets (land, buildings and equipment), inventory, and so on. If acompany has invested money in projects to improve its reputation andrelationship to a community, this may be listed as an "intangible asset."Categories may be broken down further. Under cash and cash equivalents you might see entries, such as petty cash and money market funds. The Liabilities section will be structured the same way, listing accounts payable and bonds, and short-term debts.Function4. Use the balance sheet to evaluate a company's financial status. Askyourself questions about the items listed. Investors pay particular attention to liabilities. Too large a proportion of debt can indicate a company isoverextended and might not be able to meet its obligations in the event of a business downturn. The type of debt is important as well. Long-term debts (such as bonds with 20- or 30-year maturities) are preferable since they entail less cash outlay in the near future. 4。
使用资产负债表评价公司的财务状况。
问问自己如何所列事项。
投资者注意的责任。
太大的比例的债务可以指示出公司是过多,可能无法实现其责任业务活动,经济衰退。
债务的类型是很重要的。
长期负债(如债券20 -或30年的到期日)均较好,因为他们需要的现金减少支出在不久的将来。
Considerations5. A balance sheet functions best when you place it in context with otherinformation, such as past performance, sales, market share and plans for the future. For example, if inventory levels have risen from the previous year faster than revenues, this may indicate some of the company's products are notselling well. Take advantage of the explanatory notes included with the balance sheet--they can address concerns or alert you to potential problems that may not be obvious at first glance.Definition and Explanation:A balance sheet is a statement drawn up at the end of each tradingperiod stating therein all the assets and liabilities of a businessarranged in the customary order to exhibit the true and correct state of affairs of the concern as on a given date.A balance sheet is prepared from a trial balance after the balances ofnominal accounts are transferred to the trading account or to the profit and loss account. The remaining balances of personal or real accounts represent either assets or liabilities at the closing date.These assets ant liabilities are shown in the balance sheet in aclassified form - the assets being shown on the right side and the liabilities on the left hand side.资产负债表是起草的一份声明中每年年底的交易期间在陈述的资产和负债所有业务安排在习惯以展现真实和正确的状态有关事务的在某个特定的日期。