审计类财会英语.pdf

审计类财会英语 审计报告：Auditreport 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：theIndependentAuditing Standard for ChineseCertifiedPublicAccountants 会计报表：Financial statement 在抽查的基础上：on atestbasis 主任会计师或授权副主任会计师：ChiefAccountant orAuthorizedAssistant ChiefAccountant 中国注册会计师：ChineseCertifiedPublicAccountant 无钢印无效：shallnotbevalidwithoutbearingtheembossing seal 年初数，年末数：Openingamounting\ closing amounting 资产负债表：Balancesheet 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：Notesreceivable 应收账款：Accountreceivable 坏账准备：Less： provision forbaddebt 应收账款净额：Netvalueofaccountreceivable 预付账款：Advanceto supplier 应收出口退税：Receivable drawback for export 应收补贴款： Receivable subsidy 其他应收款：Otherreceivable 存货：Inventories 待转其他业务支出：Otherbusinessexpensetobetransferred 待摊费用：Prepaid expense 待处理流动资产净损失：Net lossofcurrent assetstobe settled 一年内到期的长期债券投资：Long-termbondsinvestment duein 1year 其他流动资产：Other current assets 流动资产合计：Totalcurrent assets 固定资产：fixedassets 固定资产原价：Originalvalue offixed assets 累计折旧：accumulateddepreciation 固定资产净值：Netvalueoffixed assets 固定资产清理：Disposaloffixed assets 在建工程：Construction inprocess 待处理固定资产净损失：Net lossoffixed assetstobe settled 固定资产合计：Total fixed assets 无形资产及递延资产：Intangibleassetsdeferredassets 递延税项目：Deferredtax 负债及所有者权益：Liabilitiesownersequity 流动负债：current liabilities 短期/长期借款：Short-term/long-term loan 应付票据：Notespayable 预收账款：Advance from clients 其他应付款：Otherpayable 应付工资：Accruedpayroll 应付福利费：Welfarepayable 应交税金/应付利润：Tax/ Profitspayable 其他应交款：Unpaidothers 预提费用：Accruedexpense 一年内到期的长期负债：Long-term liabilitiesduein 1year 应付债券：Bondspayable 长期应付款：Long-termpayable 实收资本：Paid-in capital 资本公积：Capital accumulation 盈余公积：Surplusaccumulation 其中：公益金：Including； commonweal funds 本年利润：Profitsofcurrentyear 未分配利润：Undistributedprofits 损益表/利润表：Income statement 产品 （商品）销售收入：Revenueof salesofproducts （commodities） 出口产品销售收入：salesincomeofexpor