资产负债表（the Balance Sheet)亦称财务状况表，是表示企业在一定日期（通常为各会计期末）的财务状况（即资产、负债和业主权益的状况）的主要会计报表，我们在报考ACCA时一定会涉及资产负债表表等方面的专业词汇，今天小编给大家总结了以下常用的资产负债表/损益表英语词汇，帮助大家更好地记忆。

资 产 ASSETS

流动资产： CURRENT ASSETS

现金 Cash on hand

备用金 Pretty cash

银行存款 Cash in banks

有价证券 Marketable receivable

应收票据 Notes receivable

应收帐款 Accounts receivable

减：坏帐准备 Less：allowance for bad debts

预付货款 Prepayments-supplies

内部往来 Inter-company accounts

其他应收款 Other receivables

待摊费用 Prepaid and deferred expenses

存 货 Inventories

减：存货变现损失准备： Less：allowance on inventory reduction to market

已转未完工生产成本 Transferred in production cost transforming

一年内到期的长期投资 Matured long time investments within a year

流动资产合计 Total current assets

长期投资： LONG TERM INVESTMENT

长期投资 Long term investments

一年以上的应收款项 Accounts receivable over a year

固定资产： FIXED ASSETS

固定资产原价 Fixed assets-cost

减：累计折旧 Less:amumulated depreciation

固定资产净值 Fixed assets-net value

固定资产清理 Disposal of fixed assets

融资租入固定资产原价： Fixed assets-cost on financial lease

减：融资租入固定资产折旧 Less：amumulated depreciation

融资租入固定资产净值： Fixed assets-net value on financial lease

在建工程： CONSTRUCTION WORK IN PROCESS

在建工程 Construction work in process

☆无形资产 INTANGIBLE ASSETS

场地使用权 Right to the use of a site

工业产权及专有技术 Industrial property right anf patents

其他无形资产 Other intangibles

无形资产合计 Total intangible assets

其它资产 OTHER ASSETS

开办费 Organization espenses

筹建期间汇兑损失 Exchange losses during organization period

递延投资损失 Deferred investment losses

递延税款借项

其他递延支出 Other deferred expuditures

待转销汇兑损益 Prepaid and deferred exchange loss

其他递延借款 Debit side of other deferred

其他资产合计 Total other Assets

资产总计 TOTAL ASSETS

负债及所有者权 LIABILITIES AND CAPITAL

流动负债： CURRENT LIABILITIES

短期借款 Short term loans

应付票据 Notes payable

应付帐款 Accounts payable

内部往来 Inter-company accounts

预收货款 Items received in advance-supplies

应付工资 Accured payroll

应交税金 Taxes payable

应付股利 Dividendes payable

其他应付款 Other payables

预提费用 Accrued expenses

职工奖励及福利费用 Bonus and welfare funds

一年内到期的长期负债 Matured long term liabilities within a year

流动负债合计 Total current liabilities

长期负债： LONG TREM LIABILITIES

长期借款 long term loans

应付公司债 Bouds payable

应公司债溢价（折价）

产品销售收入 Sales of products

其中：出口产品销售收入 Including：Export sales

减：销售折扣与折让 Less：Sales discount and allowances

产品销售净额 Net sales of products

减：产品销售税金 Less：Sales tax

产品销售成本 Cost of sales

其中：出口产品销售成本 Including：Cost of export sales

产品销售毛利 Gross profit on sales

减：销售费用 Less：Selling expenses

管理费用 General and administrative expenses

财务费用 Financial expenses

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

汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)

产品销售利润 Profit on sales

加：其他业务利润 Add：profit from other operations

营业利润 Operating profit

加：投资收益 Add：Income on investment

加：营业外收入 Add：Non-operating income

减：营业外支出 Less：Non-operating expenses

加：以前年度损益调整 Add：adjustment of l

利润总额 Total profit

减：所得税 Less：Income tax

净利润 Net profit

以上就是ACCA考试中常见的资产负债表及损益表的专业词汇，如需了解更多或想报名ACCA，欢迎点击下方按钮申请预评估，我们将有专业的辅导老师与您联系，为您提供全方位的注册、报考指导服务。