資產負債表（the Balance Sheet)亦稱財務狀況表，是表示企業在一定日期（通常為各會計期末）的財務狀況（即資產、負債和業主權益的狀況）的主要會計報表，我們在報考ACCA時一定會涉及資產負債表表等方面的專業詞匯，今天小編給大家總結了以下常用的資產負債表/損益表英語詞匯，幫助大家更好地記憶。

資 產 ASSETS

流動資產： CURRENT ASSETS

現金 Cash on hand

備用金 Pretty cash

銀行存款 Cash in banks

有價證券 Marketable receivable

應收票據 Notes receivable

應收帳款 Accounts receivable

減：壞帳準備 Less：allowance for bad debts

預付貨款 Prepayments-supplies

內部往來 Inter-company accounts

其他應收款 Other receivables

待攤費用 Prepaid and deferred expenses

存 貨 Inventories

減：存貨變現損失準備： Less：allowance on inventory reduction to market

已轉未完工生產成本 Transferred in production cost transforming

一年內到期的長期投資 Matured long time investments within a year

流動資產合計 Total current assets

長期投資： LONG TERM INVESTMENT

長期投資 Long term investments

一年以上的應收款項 Accounts receivable over a year

固定資產： FIXED ASSETS

固定資產原價 Fixed assets-cost

減：累計折舊 Less:amumulated depreciation

固定資產凈值 Fixed assets-net value

固定資產清理 Disposal of fixed assets

融資租入固定資產原價： Fixed assets-cost on financial lease

減：融資租入固定資產折舊 Less：amumulated depreciation

融資租入固定資產凈值： Fixed assets-net value on financial lease

在建工程： CONSTRUCTION WORK IN PROCESS

在建工程 Construction work in process

☆無形資產 INTANGIBLE ASSETS

場地使用權 Right to the use of a site

工業產權及專有技術 Industrial property right anf patents

其他無形資產 Other intangibles

無形資產合計 Total intangible assets

其它資產 OTHER ASSETS

開辦費 Organization espenses

籌建期間匯兌損失 Exchange losses during organization period

遞延投資損失 Deferred investment losses

遞延稅款借項

其他遞延支出 Other deferred expuditures

待轉銷匯兌損益 Prepaid and deferred exchange loss

其他遞延借款 Debit side of other deferred

其他資產合計 Total other Assets

資產總計 TOTAL ASSETS

負債及所有者權 LIABILITIES AND CAPITAL

流動負債： CURRENT LIABILITIES

短期借款 Short term loans

應付票據 Notes payable

應付帳款 Accounts payable

內部往來 Inter-company accounts

預收貨款 Items received in advance-supplies

應付工資 Accured payroll

應交稅金 Taxes payable

應付股利 Dividendes payable

其他應付款 Other payables

預提費用 Accrued expenses

職工獎勵及福利費用 Bonus and welfare funds

一年內到期的長期負債 Matured long term liabilities within a year

流動負債合計 Total current liabilities

長期負債： LONG TREM LIABILITIES

長期借款 long term loans

應付公司債 Bouds payable

應公司債溢價（折價）

產品銷售收入 Sales of products

其中：出口產品銷售收入 Including：Export sales

減：銷售折扣與折讓 Less：Sales discount and allowances

產品銷售凈額 Net sales of products

減：產品銷售稅金 Less：Sales tax

產品銷售成本 Cost of sales

其中：出口產品銷售成本 Including：Cost of export sales

產品銷售毛利 Gross profit on sales

減：銷售費用 Less：Selling expenses

管理費用 General and administrative expenses

財務費用 Financial expenses

其中：利息支出(減利息收入) Including：Interest expenses (minusinterest ihcome)

匯兌損失(減匯兌收益) Exchange losses(minus exchange gains)

產品銷售利潤 Profit on sales

加：其他業務利潤 Add：profit from other operations

營業利潤 Operating profit

加：投資收益 Add：Income on investment

加：營業外收入 Add：Non-operating income

減：營業外支出 Less：Non-operating expenses

加：以前年度損益調整 Add：adjustment of l

利潤總額 Total profit

減：所得稅 Less：Income tax

凈利潤 Net profit

以上就是ACCA考試中常見的資產負債表及損益表的專業詞匯，如需了解更多或想報名ACCA，歡迎點擊下方按鈕申請預評估，我們將有專業的輔導老師與您聯系，為您提供全方位的注冊、報考指導服務。