CPA会计英语教学报表项目.ppt

Section 1Balance Sheet1.资产资产 assets(1)流动资产流动资产 current assets 货币资金货币资金 cash and cash equivalents 短期投资短期投资 short-term investment 交易性金融资产交易性金融资产 financial assets for trading应收票据应收票据 notes receivable应收账款应收账款 accounts receivable预付款项预付款项 prepayments 预付账款预付账款 prepayment for purchases;advance to suppliers应收股利应收股利 dividend receivable应收利息应收利息 interest receivable2024/5/26 周日2.资产资产 assets(2)其它应收款其它应收款 other receivables备抵呆帐备抵呆帐 allowance for uncollectible accounts存货存货 inventories消耗性生物资产消耗性生物资产 consumable biological assets待摊费用待摊费用 deferred and prepaid expenses一年内到期的非流动资产一年内到期的非流动资产 non-current assets maturing with one year其它流动资产其它流动资产 other current assets流动资产合计流动资产合计 total current assets2024/5/26 周日3.资产资产 assets(3)非流动资产非流动资产 non-current assets可供出售的金融资产可供出售的金融资产 financial assets available for sale持有至到期投资持有至到期投资 investments held until mature投资性房地产投资性房地产 Investive real estate长期投资长期投资 long-term investments长期股权投资长期股权投资 long-term equity investments;long-term investments on stock长期债券投资长期债券投资 long-term bond investments长期应收款长期应收款 long-term receivable固定资产固定资产 fixed assets累计折旧累计折旧 accumulated depreciation2024/5/26 周日4.资产资产 assets(4)在建工程在建工程 construction in process工程物资工程物资 project goods and material固定资产固定资产 disposal of fixed assets生产性生物资产生产性生物资产 productive biological assets油气资产油气资产 oil assets无形资产无形资产 intangible assets开发支出开发支出 development expenditure商誉商誉 goodwill长期待摊费用长期待摊费用 long-term deferred and prepaid expenses递延所得税资产递延所得税资产 deferred income tax assets(debits)其它非流动资产其它非流动资产 other non-current assets非流动资产合计非流动资产合计 total non-current assets2024/5/26 周日5.Liabilities(1)流动负债流动负债 current liabilities 短期借款短期借款 short-term loans交易性金融负债交易性金融负债 financial liabilities for trading应付票据应付票据 notes payable 应付账款应付账款 accounts pay able 预收款项预收款项advance receipts 预收账款预收账款 sales revenue received in advance;advances from customers应付职工薪酬应付职工薪酬 accrued salaries payable应交税费应交税费 taxes payable2024/5/26 周日6.Liabilities(2)应付利息应付利息 accrued interest payable 应付股利应付股利 dividend payable其它应付款其它应付款 other payables 预提费用预提费用 accrued expenses/Drawing expense in advance 预计负债预计负债 anticipation liabilities一年内到期的非流动负债一年内到期的非流动负债 non-current liabilities due within one year其它流动负债其它流动负债 other current liabilities流动负债合计流动负债合计 total current liabilities2024/5/26 周日7.Liabilities(3)非流动负债非流动负债 non-current liabilities长期负债长期负债 long-term liabilities长期借款长期借款 long-term loans payable应付债券应付债券 bonds payable长期应付款长期应付款 long-term accounts payable专项应付款专项应付款 special payable递延所得税负债递延所得税负债 deferred income tax liabilities其它长期负债其它长期负债 other long-term liabilities2024/5/26 周日8.owners equity所有者权益所有者权益 owners equity实收资本实收资本(股本股本)paid-up(in)capital;(or stock)资本公积资本公积 capital reserve;additional paid-in capital 盈余公积盈余公积 surplus reserve 未分配利润未分配利润 Undistributed profits库藏股库藏股 treasury stock2024/5/26 周日9.Section 2Income Statement2024/5/26 周日10.Revenue 营业收入营业收入 operating revenue 主营业务收入主营业务收入Revenue from main operations其他业务收入其他业务收入Revenue from other operations投资收益投资收益Investment income补贴收入补贴收入Revenue from subsidies营业外收入营业外收入Non-operating revenue公允价值变动净收益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对联合企业和合营企业的投资收益 investment income of joint-venture and partnership 2024/5/26 周日11.expenses营业成本营业成本 operating costs 销货成本销货成本 cost of goods sold主营业务成本主营业务成本Cost of main operations主营业务税金及附加主营业务税金及附加Taxes and surcharge for main operations其他业务支出其他业务支出Expenditures on other operations营业费用营业费用Operating expenses管理费用管理费用General and administrative expenses财务费用财务费用Financial expenses营业外支出营业外支出Non-operating expenditures所得税费用所得税费用 income tax expense资产减值损失资产减值损失 Assets Impairment loss 非流动资产处置损失非流动资产处置损失 disposal loss on non-current liability 2024/5/26 周日12.Profit主营业务利润主营业务利润 prime operating profit营业利润营业利润 operating profit利润总额利润总额 Total profit净利润净利润 net income以前年度损益调整以前年度损益调整Adjustment to prior years income and losses每股收益每股收益 EPS(earnings per share)基本每股收益基本每股收益 basic EPS(earnings per share)稀释每股收益稀释每股收益 diluted EPS(earnings per share)2024/5/26 周日13.14.