ACCA考试资产负债表中英文对照.pdf

ACCA 考试 资产负债表 -中英文对照 资产负债表 - 中英文对照 资产 Assets 流动资产 Current assets 货币资金 Cash at bank and on hand 交易性金融资产 Financial assets held for trading 应收票据 Notes receivable 应收账款 Accounts receivable 预付款项 Advances to suppliers 应收利息 Interest receivable 应收股利 Dividends receivable 其他应收款 Other receivables 存货 Inventories 一年内到期的非流动资产 Current portion of non-current assets 其他流动资产 Other current assets 流动资产合计 Total current assets 非流动资产 Non-current assets 可供出售金融资产 Available-for-sale financial assets 持有至到期投资 Held-to-maturity investments 长期应收款 Long-term receivables 长期股权投资 Long-term equity investments 投资性房地产 Investment properties 固定资产 Fixed assets 在建工程 Construction in progress 工程物资 Construction materials 固定资产清理 Fixed assets pending for disposal 生产性生物资产 Bearer biological assets 油气资产 Oil and gas assets 无形资产 Intangible assets 开发支出 Development costs 商誉 Goodwill 长期待摊费用