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2020年ACCA资产负债表
来源:恒企网校 2021-03-23 眼睛 20浏览

ACCA资产负债表知识汇总:

    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。

Property,plant&equipment

房屋、厂房及设备

Investment properties

投资性房地产

Intangible assets

无形资产,例如patent(专利权),goodwill(商誉)

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。

Inventories

存货

Receivables

应收款

Cash and cash equivalents

现金和现金等价物

Short term investments

短期投资

Prepayment expenses

预付费用

Bank

银行现金

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。包括实收资本(或股本)、资本公积、盈余公积和未分配利润。

Share capital

股本:股票数量乘以票面价值

Share premium

股本溢价:股价乘以股票数量再减去股本可得出

Revaluation surplus

重估价盈余:主要是在资产等重估方面出现

General reserve

普通储备

Retained earnings

留存收益,或未分配利润

3.负债类词汇Liabilities

“Liability”定义

A present obligation of the entity arising from past events,the settlement of which isexpected to result in an outflow from the entity of resources embodying economic benefits.

负债是企业所承担的能以货币计量、需以资产或劳务偿还的债务:

负债是企业承担的现时义务;

负债的清偿预期会导致经济利益流出企业;

负债是由过去的交易或事项形成的。

3.1长期负债/非流动负债Non-currentliabilities

“Non-current liabilities”定义

Non-current liabilities are liabilities with a future benefit over one year,such as notes payable that mature longer than one year.

非流动负债又称为长期负债。是指偿还期在一年或者超过一年的一个营业周期以上的债务。

Loan stock/Debentures

债券(注意需要具体问题具体分析)

Long-term payable

长期应付款

3.2短期负债/流动负债Currentliabilities

“Current liabilities”定义

Current liabilities are a company's debts or obligations that are due within one year,appearing on the company's balance sheet and include short-term debt,accounts payable,accrued liabilities and other debts.

短期负债也叫流动负债是指将在1年(含1年)或者超过1年的一个营业周期内偿还的债务,包括短期借款、应付票据、应付账款、预收账款、应付工资、应付福利费、应付股利、应交税金、其它暂收应付款项、预提费用和一年内到期的长期借款等。

Bank overdraft

银行透支

Trade payables

短期应付款

Current tax payable

当前应纳税额

Accrued payment

应付款

Short-term borrowing

短期借款

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