英文财务报表阅读

《英文财务报表阅读》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。

1、英文财务报表阅读（一）FinancialStatementsReading主讲老师：吕鹏【知识点1】财务报表涵盖的范围1．资产负债表BalanceSheet2．利润表IncomeStatement3．现金流量表CashFlowStatement4．所有者权益（或股东权益）变动表StatementofChangesinOwners’Equity5．附注Notes【知识点2】财务报表的时间含义【知识点3】BalanceSheet（中西方的差异）【知识点4】BalanceSheetReading    billsreceivable                 

2、             应收票据   accountsreceivable                           应收账款   prepayment                                    预付账款   interestreceivable                           应收利息   dividendreceivable                           应收股利   otheraccountsreceivable                     其他应收款   in

3、ventory                                     存货   non-currentassetsduewithinoneyear        一年内到期的非流动资产   othercurrentassets                          其他流动资产         available-for-salefinancialassets           可供出售金融资产   held-to-maturityinvestments                  持有至到期投资   long-termr

4、eceivables                         长期应收款   long-termequityinvestments                  长期股权投资   investmentproperty                           投资性房地产   fixedassets                                  固定资产   constructioninprocess                       在建工程   engineermaterials             

5、               工程物资 英文财务报表阅读（二）【知识点4】BalanceSheetReadingdisposaloffixedassets                               固定资产清理productivebiologicalassets                           生产性生物资产oilandgasassets                                     油气资产intangibleassets                                     

6、 无形资产R&Dexpenses                                           开发支出goodwill                                               商誉long-termdeferredexpenses                            长期待摊费用deferredtaxassets                                    递延所得税资产othernon-currentassets                      

7、         其他非流动性资产totalnon-currentassets                               非流动资产合计totalassets                                           资产总计liabilitiesandowner’sequity                        负债和所有者权益currentliabilities                                    流动负债short-termloan                 

8、