1、所有者权益变动表statement of changes in equity期初余额opening balance期末余额closing balance记账本位币币种local reporting currency审核人verifier银行存款Cash in bank应收账款Account receivable短期投资Short-term investments库存资产Inventories应收款原材料Raw materials应收票据Note receivable包装物Wrappage固定资产Fixed assets商业承兑汇票Trade acceptance累计折旧Accumulated
2、depreciation坏账准备bad debt provision在建工程Construction-in-process材料成本差异Materials cost variance无形资产Intangible assets库存商品Finished goods专利权Patents长期股权投资Long-term investment on stocks著作权Copyrights股票投资Investment on stocks商誉Goodwill减值准备Depreciation reserves土地使用权Tenure商标权Trademarks,Trade names负债类丨Liability应付票据
3、Notes payable银行承兑汇票Bank acceptance应付账款Account payable预收账款Deposit received预提费用Drawing expense in advance应付债券Bonds payable债券面值Face value,Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest一年内到期的长期应付Long-term account payable due within one year递延税款Deferral taxes所有者权益类丨OwnersEquity实收资
4、本Paicl-up capital实收股本Paid-up stock资本公积Capital reserve资本(或股本)溢价Cpital(or Stock)premium接受捐赠非现金资产准备Receive non-cash donate reserve外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves储备基金Reserve fund本年利润Current year profits提取法定盈余公积Withdrawal legal surplus应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund未分配利润Undistributed profit很多词都是相互对应的,记起来会更加轻松。剩下的时间里,同学们好好复习!