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审计类财会英语
审计、财务常用英文词汇
审计报告
: Audit report
资产负债表:
Balance Sheet
损益表:
Income statement
利润分配表:
Profit distribution statement
<
中国注册会计师独立审计准则
>
:
the Independent Auditing Standard for Chinese Certified Public
Accountants
会计报表:
Financial statement
在抽查的基础上:
on a test basis
主任会计师或授权副主任会计师:
Chief Accountant or Authorized Assistant Chief Accountant
中国注册会计师:
Chinese Certified Public Accountant
无钢印无效:
shall not be valid without bearing the embossing seal
年初数,年末数:
Opening amounting closing amounting
资产负债表:
Balance sheet
流动资产:
Current assets
货币资金:
Cash
短期、长期投资:
Short-term
、
long-term investment
应收票据:
Notes receivable
应收账款:
Account receivable
坏账准备:
Less: provision for bad debt
应收账款净额:
Net value of account receivable
预付账款:
Advance to supplier
应收出口退税:
Receivable drawback for export
应收补贴款:
Receivable subsidy
其他应收款:
Other receivable
存货:
Inventories
待转其他业务支出:
Other business expense to be transferred
待摊费用:
Prepaid expense
待处理流动资产净损失:
Net loss of current assets to be settled
一年内到期的长期债券投资:
Long-term bonds investment due in 1 year
其他流动资产:
Other current assets
流动资产合计:
Total current assets
固定资产:
fixed assets
固定资产原价:
Original value of fixed assets
累计折旧:
accumulated depreciation
固定资产净值:
Net value of fixed assets
固定资产清理:
Disposal of fixed assets
在建工程:
Construction in process
待处理固定资产净损失:
Net loss of fixed assets to be settled
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固定资产合计:
Total fixed assets
无形资产及递延资产:
Intangible assets & deferred assets
递延税项目:
Deferred tax
负债及所有者权益:
Liabilities & owner’s equity
流动负债:
current liabilities
短期
/
长期借款:
Short-term/long-term loan
应付票据:
Notes payable
预收账款:
Advance from clients
其他应付款:
Other payable
应付工资:
Accrued payroll
应付福利费:
Welfare payable
应交税金
/
应付利润:
Tax/ Profits payable
其他应交款:
Unpaid others
预提费用:
Accrued expense
一年内到期的长期负债:
Long-term liabilities due in 1 year
应付债券:
Bonds payable
长期应付款:
Long-term payable
实收资本:
Paid-in capital
资本公积:
Capital accumulation
盈余公积:
Surplus accumulation
其中:公益金:
Including; commonweal funds
本年利润:
Profits of current year
未分配利润:
Undistributed profits
损益表
/
利润表:
Income statement
产品(商品)销售收入:
Revenue of sales of products (commodities)
出口产品销售收入:
sales income of export products
销售折扣与折让:
Discount& transfer of sales
产品销售净额;
Net value of sales of products
产品销售税金
/
成本:
sales tax/cost of products
出口产品销售成本:
Sales cost of export products
销售费用(经营费用):
Sales expense (operation expense)
产品销售利润:
Sales profits of products
加:其他业务利润:
Add: other business profits
营业
/
管理
/
财务费用;
operation/overh ead / finance expense
利息支出(减利息收入):
Interest expense (Less: interest income)
汇兑损失(减汇兑收益):
Exchange loss(exchange income)
营业利润:
Operation profits
投资收益;
Return on investment
主营业务收入:
Revenue of main business
主营业务成本:
cost of main business
主营业务税金及附加:
Tax & surtax of main business
营业外收入
/
支出:
Non-operation income /expense
投资收益:
return on business
补贴收入:
subsidy income
只供学习与交流
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