讲解资深报道:借贷纠纷案件英文,资产=负债+所有者权益不是( )

负债及所有者权益

LIABILITIES AND OWNERS’ EQUITY

流动负债：

CURRENT LIABILITIES

短期借款

Short-term loans

应付票据

Notes payable

应付账款

Accounts payable

应付工资

Accrued payroll

应交税费

Taxes payable

应付股利

Dividends payable

预收货款

Advances from customers

其他应付款

Other payables

预提费用

Accrued expenses

预计负债

Provisions for foreseeable liabilities

其他流动负债

Other 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 loans

应付公司债券

Debentures payable

应付公司债券溢价/折价

Premium / (discount) on debentures payable

一年内到期的长期负债

Portion of long-term liabilities due within one year

一年以上的应付款项

Payables due after one year

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：

OWNER’S EQUITY

实收资本

Paid-in capital

资本公积

Capital surplus

盈余公积

Earnings surplus

未分配利润/（累计亏损）

Undistributed profits /(accumulated losses)

所有者权益合计

Total owners’ equity

负债及所有者权益总计

TOTAL LIABILITIES AND OWNERS’ EQUITY