会计英语6.ppt

Ch6 Financial Reports Financial reports are the end result of the financial accounting process. financial position / results of operating ?balance sheet ?income statement ?statement of cash flow ?statement of changes in owners equity Balance sheet Balance sheet 流动资产： ?货币资金 ?交易性金融资产 ?应收票据 ?应收账款 ?预付款项 ?应收利息 ?应收股利 ?其他应收款 ?存货 ?一年内到期的非流动资产 ?其他流动资产 流动资产合计 Current asset: ?Cash and cash equivalents ? trading financial assets ?Notes receivable ?Accounts receivable ?prepayment ?Interest receivable ?Dividends receivable ?Other receivables ?inventory ?current maturity of non-current assets ?Other current assets Total of current assets 非流动资产： ?可供出售金融资产 ?持有至到期投资 ?长期应收款 ?长期股权投资 ?投资性房地产 ?固定资产 ?在建工程 ?工程物资 ?固定资产清理 ?生产性生物资产 ?油气资产 ?无形资产 ?开发支出 ?商誉 ?长期待摊费用 ?递延所得税资产 ?其他非流动资产 非流动资产合计 Non-current assets: Financial assets available for sale held-to-maturity investments long-term receivables long-term equity investments Investment Property Fixed assets Construction-in-progress Project material Disposal of fixed assets Productive biological assets Oil and gas assets Intangible assets development expenditure goodwill Long-term deferred expenses Deferred income tax asset Other non-current assets Total of non-current assets 流动负债： ?短期借款 ? 交易性金融负债 ?应付票据 ?应付账款 ?预收款项 ? 应付职工薪酬 ?应交税费 ?应付利息 ?应付股利 ?其他应付款 ? 一年内到期的非流动负债 ?其他流动负债 流动负债合计： Current liabilities: Short-term borrowings Trading financial liabilities Notes payable Accounts payable Accounts received in advance Payroll payable Tax and due payable Interest payable Dividends payable Other payables Current maturity of non-current liabilities Other current liabilities Total of current liabilities 非流动负债： ?长期借款 ?应付债券 ?长期应付款 ?专项应付款 ?预计负债 ? 递延所得税负债 ? 其他非流动负债 非流动负债合计 Non-current liabilities Lon