(1)流动资产currentassets货币资金cashandcashequivalents短期投资short-ountsreceivable预付款项prepayments预付账款prepaymentforpurchases;(2)ounts存货inventories消耗性生物资产consumablebiologicalassets待摊费用deferredandprepaidexpenses一年内到期的非流动资产non-(3)非流动资产non-currentassets可供出售的金融资产financialassetsavailableforsale持有至到期投资investmentshelduntilmature投资性房地产Investiverealestate长期投资long-terminvestments长期股权投资long-termequityinvestments;long-terminvestmentsonstock长期债券投资long-termbondinvestments长期应收款long-(4)在建工程constructioninprocess工程物资projectgoodsandmaterial固定资产disposaloffixedassets生产性生物资产productivebiologicalassets油气资产oilassets无形资产intangibleassets开发支出developmentexpenditure商誉goodwill长期待摊费用long-etaxassets(debits)其它非流动资产othernon-currentassets非流动资产合计totalnon-(1)流动负债currentliabilities短期借款short-ountspayable预收款项advancereceipts预收账款salesrevenuereceivedinadvance;(2)ruedexpenses/Drawingexpenseinadvance预计负债anticipationliabilities一年内到期的非流动负债non-(3)非流动负债non-currentliabilities长期负债long-termliabilities长期借款long-termloanspayable应付债券bondspayable长期应付款long-etaxliabilities其它长期负债otherlong-’equity所有者权益owners’equity实收资本(股本)paid-up(in)capital;(orstock)资本公积capitalreserve;additionalpaid-/8/1310
cpa会计英语教学报表项目 来自淘豆网m.daumloan.com转载请标明出处.
