流动资产Current Assets:
货币资金 Monetary Assets (或Cash,因为在国外,这个概念宽泛些,不仅指现金) 应收票据Notes Receivable
应收账款Accounts Receivable 预付款项 Prepaid Expenses (通常列举具体项目,比如Rent租金,Insurance保险费。。。)
应收利息Interest Receivable 其他应收款Other Receivable
存货Inventory 其他流动资产 other Current Assets
流动资产合计Total Current Assets
非流动资产:Fixed (Long-term) Assets
长期股权投资Long-term Share Investment 投资性房地产Investment-Property(Real Estate)
固定资产 Fixed Assets 在建工程Construction-in-progress 无形资产 Intangible Assets 开发支出 Development Expenditure
长期待摊费用Long-term Deferred Expenses 递延所得税资产Deferred Income Tax
其他非流动资产 Other Fixed Assets
非流动资产合计Total fixed Assets
资产总计Total Assets
流动负债:Current Liabilities
短期借款Short-term Loans 应付账款 Accounts Payable
预收款项Unearned Revenue(这是国外报表的地道用法,但国内常译作Accounts Received in Advance,或Prepaid Revenue) 应付职工薪酬Salaries Payable
应交税费Taxes Payable 其他应付款 Other Payable
流动负债合计total Current Liabilities
非流动负债:Fixed (Long-term Liabilities)
长期借款long-term Loans 递延所得税负债Deferred IncomeTax Liabilities
其他非流动负债Other Fixed(Long-term Liabilities)
非流动负债合计Total Fixed (Long-term Liabilities)
负债合计Total Liabilities
所有者权益(或股东权益):Owner’s Equity(Shareholder’s Equity)
实收资本(或股本)Capital / Shares(或Stock) 资本公积Capital Surplus
盈余公积Earned Surplus 未分配利润Undistributed profits
所有者权益(或股东权益)合计Total Equity
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