会计报表审计词汇.docVIP

资产负债表 Balance Sheet 编制单位 Name of enterprise 期末数 Closing balance 期初数 Opening balance 流动资产 Current assets 货币资金 Currency fund 结算备付金 Deposit reservation for balance 拆出资金 Lending funds 公允价值计量 fair value measurement 当期损益 current profit and loss 金融资产 Financial assets 衍生金融资产 Derivative financial assets 应收票据 Note receivable 应收账款 Accounts receivable 预付款项 Prepayment 应收保费 Premiums receivable 应收分保账款 Reinsurance accounts receivable 应收分保准备金 Reinsurance reserve fund receivable 应收利息 Interest receivable 应收股利 Dividend receivable 其他应收款 Other receivable 买入返售金融资产 Redemptory monetary capital for sale 存货 Inventory 库存商品(产成品) Merchandise inventory (finished product) 其他流动资产 Other current assets 划分为持有待售的资产 Classified as available for sale assets 一年内到期的非流动性资产Non-current assets matured within one year 流动资产合计 Total current assets 非流动资产 Non-current assets 发放贷款及垫款 Make loans and advances 可供出售金融资产 Available-for-sale financial assets 持有至到期投资 Held-to-maturity investment 长期应收款 Long-term receivables 长期股权投资 Long-term equity investment 投资性房地产 Investment property 固定资产原价 Original value of fixed assets 累计折旧 accumulated depreciation 固定资产净值 Net value of fixed assets 固定资产减值准备 fixed assets depreciation reserves 固定资产净额 Net value of fixed assets 在建工程 Construction in progress 固定资产清理 Disposal of fixed assets 生产性生物资产 Productive biological assets 油气资产 Oil and gas assets 无形资产 Intangible assets 开发支出 Development expenditure 商誉 Goodwill 长期待摊费用 Long-term deferred expenses 递延所得税资产 Deferred income tax assets 其他非流动资产 Other non-current assets 特准储备物资 physical assets reserve specifically authorized 非流动资产合计 Total non-current assets 流动负债 Current liabilities 短期借款 Short-term borrowing 向中央银行借款 Borrowing from central bank 吸收存款及同业存放 Deposit from customers and interbank 拆入资金 Borrowing funds 以公允价值计量且其变动计入当期损益的金融负债 Financial assets measured as fair value and the variation included in current profit and loss 金融负债 financial li