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FAR（財(cái)務(wù)會(huì)計(jì)與報(bào)告）中，報(bào)表分析比較多，因此需要熟悉報(bào)表中經(jīng)常出現(xiàn)的會(huì)計(jì)詞匯。高頓網(wǎng)校USCPA小編整理了一份會(huì)計(jì)報(bào)表中常見的會(huì)計(jì)詞匯表，廣大考生們?cè)趥淇歼^程中可以多看一看，做到熟記于心。
| 資產(chǎn) | Assets |
| 流動(dòng)資產(chǎn) | Current assets |
| 貨幣資金 | Cash at bank and on hand |
| 交易性金融資產(chǎn) | Financial assets held for trading |
| 應(yīng)收票據(jù) | Notes receivable |
| 應(yīng)收賬款 | Accounts receivable |
| 預(yù)付款項(xiàng) | Advances to suppliers |
| 應(yīng)收利息 | Interest receivable |
| 應(yīng)收股利 | Dividends receivable |
| 其他應(yīng)收款 | Other receivables |
| 存貨 | Inventories |
| 一年內(nèi)到期的非流動(dòng)資產(chǎn) | Current portion of non-current assets |
| 其他流動(dòng)資產(chǎn) | Other current assets |
| 流動(dòng)資產(chǎn)合計(jì) | Total current assets |
| 非流動(dòng)資產(chǎn) | Non-current assets |
| 可供出售金融資產(chǎn) | Available-for-sale financial assets |
| 持有至到期投資 | Held-to-maturity investments |
| 長期應(yīng)收款 | Long-term receivables |
| 長期股權(quán)投資 | Long-term equity investments |
| 投資性房地產(chǎn) | Investment properties |
| 固定資產(chǎn) | Fixed assets |
| 在建工程 | Construction in progress |
| 工程物資 | Construction materials |
| 固定資產(chǎn)清理 | Fixed assets pending for disposal |
| 生產(chǎn)性生物資產(chǎn) | Bearer biological assets |
| 油氣資產(chǎn) | Oil and gas assets |
| 無形資產(chǎn) | Intangible assets |
| 開發(fā)支出 | Development costs |
| 商譽(yù) | Goodwill |
| 長期待攤費(fèi)用 | Long-term prepaid expenses |
| 遞延所得稅資產(chǎn) | Deferred tax assets |
| 其他非流動(dòng)資產(chǎn) | Other non-current assets |
| 非流動(dòng)資產(chǎn)合計(jì) | Total non-current assets |
| 資產(chǎn)總計(jì) | Total assets |
| 負(fù)債及所有者權(quán)益 | Liabilities and owners’ equity |
| 流動(dòng)負(fù)債 | Current liabilities |
| 短期借款 | Short-term borrowings |
| 交易性金融負(fù)債 | Financial liabilities held for trading |
| 應(yīng)付票據(jù) | Notes payable |
| 應(yīng)付賬款 | Accounts payable |
| 預(yù)收款項(xiàng) | Advances from customers |
| 應(yīng)付職工薪酬 | Employee benefits payable |
| 應(yīng)交稅費(fèi) | Taxes payable |
| 應(yīng)付利息 | Interest payable |
| 應(yīng)付股利 | Dividends payable |
| 其他應(yīng)收款 | Other payables |
| 一年內(nèi)到期的非流動(dòng)負(fù)債 | Current portion of non-current liabilities |
| 其他流動(dòng)負(fù)債 | Other non-current liabilities |
| 流動(dòng)負(fù)債合計(jì) | Total current liabilities |
| 非流動(dòng)負(fù)債 | Non-current liabilities |
| 長期借款 | Long-term borrowings |
| 應(yīng)付債券 | Debentures payable |
| 長期應(yīng)付款 | Long-term payable |
| 專項(xiàng)應(yīng)付款 | Payables for specific projects |
| 預(yù)計(jì)負(fù)債 | Provisions |
| 遞延所得稅負(fù)債 | Deferred tax liabilities |
| 其他非流動(dòng)負(fù)債 | Other non-current liabilities |
| 非流動(dòng)負(fù)債合計(jì) | Total non-current liabilities |
| 負(fù)債合計(jì) | Total liabilities |
| 所有者權(quán)益 | Owners’ equity |
| 實(shí)收資本 | Paid-in capital |
| 資本公積 | Capital surplus |
| 盈余公積 | Surplus reserve |
| 未分配利潤 | Undistributed profits |
| 外幣報(bào)表折算差額 | Difference on translation of foreign currency financial statements |
| 歸屬于母公司所有者權(quán)益合計(jì) | Total equity attributable to equity holders of the Company |
| 少數(shù)股東權(quán)益 | Minority interest |
| 所有者權(quán)益合計(jì) | Total owners’ equity |
| 負(fù)債及所有者權(quán)益合計(jì) | Total liabilities and owners’ equity |
