会计专业-英美两国财务报表项目的术语差异 国际比较会计

Question

英美两国的会计制度有很多不同 其中 报表的列示项目的叫法就有很多不同
请举几个例子 最好10个以上

答好了有重谢！！！

Answer 1

U.S. UK 中国

B/S 资产负债表
-----------------------------------------------------------------
Long-term assets Fixed assets 非流动资产
Real estate Land and buildings 投资性房地产
Property, plant and equipment Tangible fixed assets 固定资产
Inventories Stocks 存货
Work in process Work in progress 在制品
Receivables Debtors 应收项目
Accounts receivable Trade debtors 应收账款
Doubtful accounts Bad debt 坏账
Allowance for doubtful accounts
Provision for doubtful debts
坏账准备
Treasury stock Own shares 库存股
Stockholder's equity Capital and reserves 所有者权益
Common stock Ordinary shares 普通股
Preferred stock Preference share 优先股
Additional Paid-in capital Share premium 资本公积
Retained earnings Reserves 未分配利润
income Profit and loss account 损益账户
Notes payable Debenture loan 票据应付
Long-term liabilities 长期借款
Creditors: Amounts falling due after more than one yea
Payables Creditors 应付项目
Current liabilities 短期借款
Creditors: Amounts falling due within one year
Accounts payable Trade creditors 应付账款

P/L 损益表
----------------------------------------------------------------
Income statement Profit and loss statement 损益表
Sales Turnover 收入
Expense Charge 费用
Interest expense Interest payable 应付利息
Interest income Interest received 应收利息
Income Profit 利润

Others
-----------------------------------------------------------------
Statement of cash flow Cash flow statement 现金流量表
Leverage Gearing 杠杆
Stock Share 股票
Residual value Scrap value 剩余价值
Declining balance method Reducing balance method 余额递减法
Pay check Pay slip 工资支票
Corporate Company 公司
Conservatism Prudence 保守主义

参考文献:
Hervé Stolwy/Michel Lebas(2002)『Corporate Financial Reporting』,Thomson.
唐国平(2007),『会计学原理』,上海财经大学出版。

P.S. 百度的答案提交不支持格式编辑，所以，无论如何也没有办法对齐文字。实在是不好意思！凑活着看一下咯~

Answer 2

U.S.
UK
国
B/S
资产负债表
-----------------------------------------------------------------
Long-term
assets
Fixed
assets
非流动资产
Real
estate
Land
and
buildings
投资性房地产
Property,
plant
and
equipment
Tangible
fixed
assets
固定资产
Inventories
Stocks
存货
Work
in
process
Work
in
progress
制品
Receivables
Debtors
应收项目
Accounts
receivable
Trade
debtors
应收账款
Doubtful
accounts
Bad
debt
坏账
Allowance
for
doubtful
accounts
Provision
for
doubtful
debts
坏账准备
Treasury
stock
Own
shares
库存股
Stockholder's
equity
Capital
and
reserves
所有者权益
Common
stock
Ordinary
shares
普通股
Preferred
stock
Preference
share
优先股
Additional
Paid-in
capital
Share
premium
资本公积
Retained
earnings
Reserves
未分配利润
income
Profit
and
loss
account
损益账户
Notes
payable
Debenture
loan
票据应付
Long-term
liabilities
长期借款
Creditors:
Amounts
falling
due
after
more
than
one
yea
Payables
Creditors
应付项目
Current
liabilities
短期借款
Creditors:
Amounts
falling
due
within
one
year
Accounts
payable
Trade
creditors
应付账款
P/L
损益表
----------------------------------------------------------------
Income
statement
Profit
and
loss
statement
损益表
Sales
Turnover
收入
Expense
Charge
费用
Interest
expense
Interest
payable
应付利息
Interest
income
Interest
received
应收利息
Income
Profit
利润
Others
-----------------------------------------------------------------
Statement
of
cash
flow
Cash
flow
statement
现金流量表
Leverage
Gearing
杠杆
Stock
Share
股票
Residual
value
Scrap
value
剩余价值
Declining
balance
method
Reducing
balance
method
余额递减法
Pay
check
Pay
slip
工资支票
Corporate
Company
公司
Conservatism
Prudence
保守主义
参考文献:
Hervé
Stolwy/Michel
Lebas(2002)『Corporate
Financial
Reporting』,Thomson.
唐国平(2007),『会计学原理』,上海财经大学出版
P.S.
百度答案提交支持格式编辑所无论何也没有办法对齐文字实好意思凑活着看下咯~