如何读懂英文会计报表

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1、如何读懂英文会计报表一、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二、资产负债表BalanceSheetReadingAssets资产currentassets流动资产Cash货币资金marketablefinancialassets交易性金融资产billsreceivable应收票

2、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inventory存货non-currentassetsduewithinoneyear一年内到期的非流动资产othercurrentassets其他流动资产totalcurrentassets流动资产合计non-currentassets非流动资产available-for-sale

3、financialassets可供出售金融资产held-to-maturityinvestments持有至到期投资long-termreceivables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工程物资BalanceSheetReadingdisposaloffixedassets固定资产清理product

4、ivebiologicalassets生产性生物资产oilandgasassets油气资产intangibleassets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

5、权益currentliabilities流动负债short-termloan短期借款marketablefinancialliabilities交易性金融负债billspayable应付票据accountspayable应付账款accountreceivedinadvance预收款项employeebenefitspayable应付职工薪酬taxespayable应交税费interestpayable应付利息dividendpayable应付股利otheraccountpayable其他应付款non

6、-currentliabilitiesduewithinoneyear一年内到期的非流动负债othercurrentliabilities其他流动负债totalcurrentliabilities流动负债合计non-currentliabilities非流动负债long-termloan长期借款bondpayable应付债券long-termaccountpayable长期应付款specificaccountpayable专项应付款estimatedliabilities预计负债deferredta

7、xliabilities递延所得税负债othernon-currentliabilities其他非流动负债totalnon-currentliabilities非流动负债合计totalliabilities负债合计owner’sequity（orshareholder’sequity）所有者权益（或股东权益）paid-incapital(sharecapital)实收资本（股本）capitalreserve资本公积less:treasuryshare减：库存股surplusreserve盈余公积un

8、distributedprofit（orretainedearnings）未分配利润totalowner’sequity（orshareholder’sequity）所有者权益（或股东权益）合计totalliabilitiesandowner’sequity（orshareholder’sequity）负债和所有者权益（或股东权益）总计三、利润表IncomeStatementReadingI.operatingincome1、营业收入less:operatingcos