CPA會計英語教學報表項目實用教案

1、2022-5-20Accounting English1資產(chǎn)(zchn) assets (1) 流動資產(chǎn) current assets 貨幣資金 cash and cash equivalents 短期投資 short-term investment 交易性金融資產(chǎn) financial assets for trading 應收票據(jù)(pio j) notes receivable 應收賬款 accounts receivable 預付款項 prepayments 預付賬款 prepayment for purchases; advance to suppliers 應收股利 dividend

2、receivable 應收利息 interest receivable第1頁/共14頁第一頁，共15頁。2022-5-20Accounting English2資產(chǎn)(zchn) assets (2) 其它(qt)應收款 other receivables 備抵呆帳 allowance for uncollectible accounts 存貨 inventories 消耗性生物資產(chǎn) consumable biological assets 待攤費用 deferred and prepaid expenses 一年內(nèi)到期的非流動資產(chǎn) non-current assets maturing wit

3、h one year 其它(qt)流動資產(chǎn) other current assets 流動資產(chǎn)合計 total current assets第2頁/共14頁第二頁，共15頁。2022-5-20Accounting English3資產(chǎn)(zchn) assets (3)非流動資產(chǎn) non-current assets可供出售的金融資產(chǎn) financial assets available for sale持有至到期投資 investments held until mature投資性房地產(chǎn) Investive real estate長期(chngq)投資 long-term investment

4、s長期(chngq)股權投資 long-term equity investments; long-term investments on stock長期(chngq)債券投資 long-term bond investments長期(chngq)應收款 long-term receivable固定資產(chǎn) fixed assets累計折舊 accumulated depreciation第3頁/共14頁第三頁，共15頁。2022-5-20Accounting English4資產(chǎn)(zchn) assets (4) 在建工程 construction in process 工程物資 project

5、 goods and material 固定資產(chǎn) disposal of fixed assets 生產(chǎn)性生物資產(chǎn) productive biological assets 油氣資產(chǎn) oil assets 無形資產(chǎn) intangible assets 開發(fā)支出 development expenditure 商譽 goodwill 長期(chngq)待攤費用 long-term deferred and prepaid expenses 遞延所得稅資產(chǎn) deferred income tax assets (debits) 其它非流動資產(chǎn) other non-current assets 非流

6、動資產(chǎn)合計 total non-current assets第4頁/共14頁第四頁，共15頁。2022-5-20Accounting English5Liabilities (1) 流動(lidng)負債 current liabilities 短期借款 short-term loans 交易性金融負債 financial liabilities for trading 應付票據(jù) notes payable 應付賬款 accounts pay able 預收款項advance receipts 預收賬款 sales revenue received in advance; advances f

7、rom customers 應付職工薪酬 accrued salaries payable 應交稅費 taxes payable第5頁/共14頁第五頁，共15頁。2022-5-20Accounting English6Liabilities (2) 應付利息(lx) accrued interest payable 應付股利 dividend payable 其它應付款 other payables 預提費用 accrued expenses / Drawing expense in advance 預計負債 anticipation liabilities 一年內(nèi)到期的非流動負債 non-c

8、urrent liabilities due within one year 其它流動負債 other current liabilities 流動負債合計 total current liabilities第6頁/共14頁第六頁，共15頁。2022-5-20Accounting English7Liabilities (3) 非流動負債 non-current liabilities 長期(chngq)負債 long-term liabilities 長期(chngq)借款 long-term loans payable 應付債券 bonds payable 長期(chngq)應付款 lon

9、g-term accounts payable 專項應付款 special payable 遞延所得稅負債 deferred income tax liabilities 其它長期(chngq)負債 other long-term liabilities第7頁/共14頁第七頁，共15頁。2022-5-20Accounting English8owners equity 所有者權益 owners equity 實收資本(股本(gbn) paid-up (in) capital ; (or stock) 資本公積 capital reserve ; additional paid-in capit

10、al 盈余公積 surplus reserve 未分配利潤 Undistributed profits 庫藏股 treasury stock第8頁/共14頁第八頁，共15頁。2022-5-20Accounting English9 Section 2Income Statement第9頁/共14頁第九頁，共15頁。2022-5-20Accounting English10 Revenue 營業(yè)(yngy)收入 operating revenue 主營業(yè)(yngy)務收入Revenue from main operations 其他業(yè)務收入Revenue from other operation

11、s 投資收益Investment income 補貼收入Revenue from subsidies 營業(yè)(yngy)外收入Non-operating revenue 公允價值變動凈收益 net income on fair value variety 對聯(lián)合企業(yè)和合營企業(yè)的投資收益 investment income of joint-venture and partnership 第10頁/共14頁第十頁，共15頁。2022-5-20Accounting English11expenses 營業(yè)成本 operating costs 銷貨成本 cost of goods sold 主營業(yè)務成

12、本Cost of main operations 主營業(yè)務稅金(shu jn)及附加Taxes and surcharge for main operations 其他業(yè)務支出Expenditures on other operations 營業(yè)費用Operating expenses 管理費用General and administrative expenses 財務費用Financial expenses 營業(yè)外支出Non-operating expenditures 所得稅費用 income tax expense 資產(chǎn)減值損失 Assets Impairment loss 非流動資產(chǎn)處

13、置損失 disposal loss on non-current liability 第11頁/共14頁第十一頁，共15頁。2022-5-20Accounting English12Profit 主營業(yè)務利潤 prime operating profit 營業(yè)利潤 operating profit 利潤總額 Total profit 凈利潤 net income 以前年度損益調(diào)整(tiozhng)Adjustment to prior years income and losses 每股收益 EPS (earnings per share ) 基本每股收益 basic EPS (earnings per share) 稀釋每股收益 diluted EPS (earnings per share) 第12頁/共14頁第十二頁，共15頁。Accounting English13 第13頁/共14頁第十三頁，共15頁。感謝您的觀看(gu