ACCA考试：资产负债表

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资产Assets
流动资产Current assets
货币资金Cash at bank and on hand
交易性金融资产Financial assets held for trading
应收票据Notes receivable
应收账款Accounts receivable
预付款项Advances to suppliers
应收利息Interest receivable
应收股利Dividends receivable
其他应收款Other receivables
存货Inventories
一年内到期的非流动资产Current portion of non-current assets
其他流动资产Other current assets
流动资产合计Total current assets
非流动资产Non-current assets
可供出售金融资产Available-for-sale financial assets
持有至到期投资Held-to-maturity investments
长期应收款Long-term receivables
长期股权投资Long-term equity investments
投资性房地产Investment properties
固定资产Fixed assets
在建工程Construction in progress
工程物资Construction materials
固定资产清理Fixed assets pending for disposal
生产性生物资产Bearer biological assets
油气资产Oil and gas assets
无形资产Intangible assets
开发支出Development costs
商誉Goodwill
长期待摊费用Long-term prepaid expenses
递延所得税资产Deferred tax assets
其他非流动资产Other non-current assets
非流动资产合计Total non-current assets
资产总计Total assets
负债及所有者权益Liabilities and owners’ equity
流动负债Current liabilities
短期借款Short-term borrowings
交易性金融负债Financial liabilities held for trading
应付票据Notes payable
应付账款Accounts payable
预收款项Advances from customers
应付职工薪酬Employee benefits payable
应交税费Taxes payable
应付利息Interest payable
应付股利Dividends payable
其他应收款Other payables
一年内到期的非流动负债Current portion of non-current liabilities
其他流动负债Other non-current liabilities
流动负债合计Total current liabilities
非流动负债Non-current liabilities
长期借款Long-term borrowings
应付债券Debentures payable
长期应付款Long-term payable
专项应付款Payables for specific projects
预计负债Provisions
递延所得税负债Deferred tax liabilities
其他非流动负债Other non-current liabilities
非流动负债合计Total non-current liabilities
负债合计Total liabilities
所有者权益Owners’ equity
实收资本Paid-in capital
资本公积Capital surplus
盈余公积Surplus reserve
未分配利润Undistributed profits
外币报表折算差额Difference on translation of foreign currency financial statements
归属于母公司所有者权益合计Total equity attributable to equity holders of the Company
少数股东权益Minority interest
所有者权益合计Total owners’ equity
负债及所有者权益合计Total liabilities and owners’ equity