不好对挫折叹气，姑且把这一切看成是在你成大事之前，务必经受的准备工作。ACCA六月考试在即，大家备考时一定要熟练掌握各科目知识要点，做好充足准备。今天东奥小编为大家整理了ACCA考试知识点，正在备考的同学们赶快来看一下吧。
【内容导航】
Balance Sheet(资产负债表)-中英文对照
【知识点】
Balance Sheet(资产负债表)-中英文对照
Balance Sheet(资产负债表)-中英文对照
资产负债表-中英文对照资产Assets流动资产Current assets货币资金Cash at bank and on hand交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable预付款项Advances to suppliers应收利息Interest receivable应收股利Dividends receivable其他应收款Other receivables存货Inventories一年内到期的非流动资产Current portion of non-current assets其他流动资产Other current assets流动资产合计Total current assets非流动资产Non-current assets可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资Long-term equity investments投资性房地产Investment properties固定资产Fixed assets在建工程Construction in progress工程物资Construction materials固定资产清理Fixed assets pending for disposal生产性生物资产Bearer biological assets油气资产Oil and gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term prepaid expenses递延所得税资产Deferred tax assets其他非流动资产Other non-current assets非流动资产合计Total non-current assets资产总计Total assets负债及所有者权益Liabilities and owners’ equity流动负债Current liabilities短期借款Short-term borrowings交易性金融负债Financial liabilities held for trading应付票据Notes payable应付账款Accounts payable预收款项Advances from customers应付职工薪酬Employee benefits payable应交税费Taxes payable应付利息Interest payable应付股利Dividends payable其他应收款Other payables一年内到期的非流动负债Current portion of non-current liabilities其他流动负债Other non-current liabilities流动负债合计Total current liabilities非流动负债Non-current liabilities长期借款Long-term borrowings应付债券Debentures payable长期应付款Long-term payable专项应付款Payables for specific projects预计负债Provisions递延所得税负债Deferred tax liabilities其他非流动负债Other non-current liabilities非流动负债合计Total non-current liabilities负债合计Total liabilities所有者权益Owners’ equity实收资本Paid-in capital资本公积Capital surplus盈余公积Surplus reserve未分配利润Undistributed profits外币报表折算差额Difference on translation of foreign currency financial statements归属于母公司所有者权益合计Total equity attributable to equity holders of the Company少数股东权益Minority interest所有者权益合计Total owners’equity负债及所有者权益合计Total liabilities and owners’ equity不要试图去解释这个世界上任何的误解和扭曲，存在的都是真理，任何人的成功，都不是虚头，他们一定付出了你没有想到的努力和代价，都是存在，没什么值得怀疑。以上就是东奥小编为大家整理的ACCA考试知识点了，距离6月份ACCA考试时间已经越来越近，大家一定要合理安排好自己的备考时间，制定好学习计划，争取顺利上岸。
注：以上来自东奥教研团队
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