财报要素elements和科目accounts
资产
现金及现金等价物 cash and cash equivalents (<90 days)
应收账款 accounts receivable
存货 inventory
金融资产 financial assets
预付款 prepaid expenses
财产厂房设备property, plant and equipment(PP&E)
股权投资investment in affiliates
递延资产deferred tax assets
无形资产intangible assets
负债liabilities
应付账款和应付货款accounts payable and trade payables
金融负债financial liabilities
预计收入unearned revenue
应交所得税income tax payable
长期负债long term debt
递延负债deferred tax liabilities
所有者权益owners' equity
实收资本equity
资本公积additional paid-in capital
盈余公积 returned earning
其他综合收入 other comprehensive income
收入 revenue
销售收入sales
收益gains
投资收入investment income
费用 expenses
已售货物成本 cost of goods sale
销售费用selling general and administrative expense
折旧和摊销depreciation and amortization
税收支出 tax expense
利息费用interest expense
非主营业务的资产或所有者权益减少losses
基本等式
资产=负债+所有者权益
资产=负债+所有者投入的资本+期末留存收益
资产=负债+所有者投入的资本+期初留存收益+收入-费用-股利支出
assets=liabilities+contributed capitals+begining retained earnings+revenues-expenses-dividends
表间关系
利润表：净利润-股东股利——资产负债表：留存收益增加
现金流量表：现金增加——资产负债表：现金
现金流量表：回购股票——资产负债表：普通股减少
所有者权益增加——留存收益增加-普通股减少
日记分录journal——分类账general journal——试算表initial trial balance ——经调整财务报表adjusted balance
