资产负债表（一）
一、资产 ASSETS
流动资产：CURRENT ASSETS
货币资金 Cash and cash equivalents
结算备付金 Provision of settlement fund
拆出资金
Funds lent
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
应收保费 Insurance premiums receivable
应收分保账款
Cession premiums receivable
应收分保合同准备金 Provision of cession receivable
应收利息 Interests receivable
其他应收款 Other receivables
买入返售金融资产 Recoursable financial assets acquired
存货 Inventories
其中：原材料 Raw materials
库存商品（产成品） Finished goods
一年内到期的非流动资产 Non-current assets maturing within one year
其他流动资产 Other current assets
其中：内部银行 Including：In-house bank
流动资产合计 TOTAL CURRENT ASSETS
非流动资产：NON-CURRENT ASSETS
发放贷款及垫款 Loans and payments
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
Your Company NameBalance SheetsDate
TYLY资产Assets流动资产Current assets:货币资金Bank and Cash- - 短期投资Current InvestmentInventories一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Accounts Receivable- - 减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable - - 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable 预付账款Prepayment - - 应收补贴款Subsidy receivable 存货Inventory - - 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year- 一年内到期的应收融资租赁款- 其他流动资产Other current assets 流动资产合计Total current assets-$ -$ 长期投资Long-term investment
A. Measuring Business Income
a. explain why financial statements are prepared at the end of the regular
accounting period.
Major Financial Statements:
The balance sheet: provides a "snapshot" of the firm's financial condition.
The income statement: reports on the "performance" of the firm.
The statement of cash flows: reports the cash receipts and cash outflows classified
according to operating, investment and financing activities.
The statement of stockholder's equity: reports the amounts and sources of changes
in equity from transactions with owners.
The footnotes of the financial statements: allow uses to improve assessment of the
amount, timing and uncertainty of the estimates reported in the financial
statements.
The most accurate way to measure the results of enterprise activity would be to measure
会计英语词汇大全 Accounting English Accounting of QQ group （210850586）
if you're an accountant， welcome to jion us sharing your experiences.and knowledge
会计英语词汇大全： account payable 应付帐款
account receivable 应收帐款
account of payments 支出表
account of receipts 收入表
Accounting period 会计期间
accounting year 或financial year 会计年度
accountant genaral 会计主任
account balancde 结平的帐户
account bill 帐单
account books 帐
account classification 帐户分类
account current 往来帐
account form of balance sheet 帐户式资产负债表
account form of profit and loss statement 帐户式损益表
account payable 应付帐款
account receivable 应收帐款
account of payments 支出表
account of receipts 收入表
account title 帐户名称，会计科目
accounting year 或financial year 会计年度
accounts payable ledger 应付款分类帐
Accounting period（会计期间）
are related to specific time periods ,typically one year（通常是一年)
