会计专业科目英语名称.doc

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 ccpa 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 减：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 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：discou