CPA會(huì)計(jì)英語(yǔ)教學(xué)報(bào)表項(xiàng)目實(shí)用教案

1、2022-5-20Accounting English1資產(chǎn)(zchn) assets (1) 流動(dòng)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(yīng)收票據(jù)(pio j) notes receivable 應(yīng)收賬款 accounts receivable 預(yù)付款項(xiàng) prepayments 預(yù)付賬款 prepayment for purchases; advance to suppliers 應(yīng)收股利 dividend

2、receivable 應(yīng)收利息 interest receivable第1頁(yè)/共14頁(yè)第一頁(yè)，共15頁(yè)。2022-5-20Accounting English2資產(chǎn)(zchn) assets (2) 其它(qt)應(yīng)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(fèi)用 deferred and prepaid expenses 一年內(nèi)到期的非流動(dòng)資產(chǎn) non-current assets maturing wit

3、h one year 其它(qt)流動(dòng)資產(chǎn) other current assets 流動(dòng)資產(chǎn)合計(jì) total current assets第2頁(yè)/共14頁(yè)第二頁(yè)，共15頁(yè)。2022-5-20Accounting English3資產(chǎn)(zchn) assets (3)非流動(dòng)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(zhǎng)期(chngq)投資 long-term investment

4、s長(zhǎng)期(chngq)股權(quán)投資 long-term equity investments; long-term investments on stock長(zhǎng)期(chngq)債券投資 long-term bond investments長(zhǎng)期(chngq)應(yīng)收款 long-term receivable固定資產(chǎn) fixed assets累計(jì)折舊 accumulated depreciation第3頁(yè)/共14頁(yè)第三頁(yè)，共15頁(yè)。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(wú)形資產(chǎn) intangible assets 開(kāi)發(fā)支出 development expenditure 商譽(yù) goodwill 長(zhǎng)期(chngq)待攤費(fèi)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(dòng)資產(chǎn) other non-current assets 非流

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

7、rom customers 應(yīng)付職工薪酬 accrued salaries payable 應(yīng)交稅費(fèi) taxes payable第5頁(yè)/共14頁(yè)第五頁(yè)，共15頁(yè)。2022-5-20Accounting English6Liabilities (2) 應(yīng)付利息(lx) accrued interest payable 應(yīng)付股利 dividend payable 其它應(yīng)付款 other payables 預(yù)提費(fèi)用 accrued expenses / Drawing expense in advance 預(yù)計(jì)負(fù)債 anticipation liabilities 一年內(nèi)到期的非流動(dòng)負(fù)債 non-c

8、urrent liabilities due within one year 其它流動(dòng)負(fù)債 other current liabilities 流動(dòng)負(fù)債合計(jì) total current liabilities第6頁(yè)/共14頁(yè)第六頁(yè)，共15頁(yè)。2022-5-20Accounting English7Liabilities (3) 非流動(dòng)負(fù)債 non-current liabilities 長(zhǎng)期(chngq)負(fù)債 long-term liabilities 長(zhǎng)期(chngq)借款 long-term loans payable 應(yīng)付債券 bonds payable 長(zhǎng)期(chngq)應(yīng)付款 lon

9、g-term accounts payable 專(zhuān)項(xiàng)應(yīng)付款 special payable 遞延所得稅負(fù)債 deferred income tax liabilities 其它長(zhǎng)期(chngq)負(fù)債 other long-term liabilities第7頁(yè)/共14頁(yè)第七頁(yè)，共15頁(yè)。2022-5-20Accounting English8owners equity 所有者權(quán)益 owners equity 實(shí)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(rùn) Undistributed profits 庫(kù)藏股 treasury stock第8頁(yè)/共14頁(yè)第八頁(yè)，共15頁(yè)。2022-5-20Accounting English9 Section 2Income Statement第9頁(yè)/共14頁(yè)第九頁(yè)，共15頁(yè)。2022-5-20Accounting English10 Revenue 營(yíng)業(yè)(yngy)收入 operating revenue 主營(yíng)業(yè)(yngy)務(wù)收入Revenue from main operations 其他業(yè)務(wù)收入Revenue from other operation

11、s 投資收益Investment income 補(bǔ)貼收入Revenue from subsidies 營(yíng)業(yè)(yngy)外收入Non-operating revenue 公允價(jià)值變動(dòng)凈收益 net income on fair value variety 對(duì)聯(lián)合企業(yè)和合營(yíng)企業(yè)的投資收益 investment income of joint-venture and partnership 第10頁(yè)/共14頁(yè)第十頁(yè)，共15頁(yè)。2022-5-20Accounting English11expenses 營(yíng)業(yè)成本 operating costs 銷(xiāo)貨成本 cost of goods sold 主營(yíng)業(yè)務(wù)成

12、本Cost of main operations 主營(yíng)業(yè)務(wù)稅金(shu jn)及附加Taxes and surcharge for main operations 其他業(yè)務(wù)支出Expenditures on other operations 營(yíng)業(yè)費(fèi)用Operating expenses 管理費(fèi)用General and administrative expenses 財(cái)務(wù)費(fèi)用Financial expenses 營(yíng)業(yè)外支出Non-operating expenditures 所得稅費(fèi)用 income tax expense 資產(chǎn)減值損失 Assets Impairment loss 非流動(dòng)資產(chǎn)處

13、置損失 disposal loss on non-current liability 第11頁(yè)/共14頁(yè)第十一頁(yè)，共15頁(yè)。2022-5-20Accounting English12Profit 主營(yíng)業(yè)務(wù)利潤(rùn) prime operating profit 營(yíng)業(yè)利潤(rùn) operating profit 利潤(rùn)總額 Total profit 凈利潤(rùn) 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(yè)/共14頁(yè)第十二頁(yè)，共15頁(yè)。Accounting English13 第13頁(yè)/共14頁(yè)第十三頁(yè)，共15頁(yè)。感謝您的觀(guān)看(gu