UK
中國
B/S
資產負債表
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Long-term
assets
Fixed
assets
非流動資產
Real
estate
Land
and
buildings
投資性房地產
Property,
plant
and
equipment
Tangible
fixed
assets
固定資產
Inventories
Stocks
存貨
Work
in
process
Work
in
progress
在制品
Receivables
Debtors
應收項目
Accounts
receivable
Trade
debtors
應收賬款
Doubtful
accounts
Bad
debt
壞賬
Allowance
for
doubtful
accounts
Provision
for
doubtful
debts
壞賬準備
Treasury
stock
Own
shares
庫存股
Stockholder's
equity
Capital
and
reserves
所有者權益
Common
stock
Ordinary
shares
普通股
Preferred
stock
Preference
share
優先股
Additional
Paid-in
capital
Share
premium
資本公積
Retained
earnings
Reserves
未分配利潤
income
Profit
and
loss
account
損益賬戶
Notes
payable
Debenture
loan
票據應付
Long-term
liabilities
長期借款
Creditors:
Amounts
falling
due
after
more
than
one
yea
Payables
Creditors
應付項目
Current
liabilities
短期借款
Creditors:
Amounts
falling
due
within
one
year
Accounts
payable
Trade
creditors
應付賬款
P/L
損益表
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Income
statement
Profit
and
loss
statement
損益表
Sales
Turnover
收入
Expense
Charge
費用
Interest
expense
Interest
payable
應付利息
Interest
income
Interest
received
應收利息
Income
Profit
利潤
Others
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Statement
of
cash
flow
Cash
flow
statement
現金流量表
Leverage
Gearing
杠桿
Stock
Share
股票
Residual
value
Scrap
value
剩余價值
Declining
balance
method
Reducing
balance
method
余額遞減法
Pay
check
Pay
slip
工資支票
Corporate
Company
公司
Conservatism
Prudence
保守主義
參考文獻:
Hervé
Stolwy/Michel
Lebas(2002)『Corporate
Financial
Reporting』,Thomson.
唐國平(2007),『會計學原理』,上海財經大學出版。
P.S.
百度的答案提交不支持格式編輯，所以，無論如何也沒有辦法對齊文字。實在是不好意思！湊活著看壹下咯~