审计类财会词汇

　  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

　　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/overhead / 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

　　以前年度损益调整：Adjustment for profits & loss of previous year

　　所得税：income tax

　　利润分配表：Profits Distribution Statement

　　法定盈余公积：legal surplus accumulation

　　法定公益金：Legal commonweal funds

　　年初/末 未分配利润： Undistributed profits of opening / closing year

　　已弥补亏损：Loss being made up

　　可供所有者分配的利润：Profits distributable to owner

　　已分配股利：Distributed dividends

　　其他转入：other transferred in

　　提取法定公益金：Retained legal commonweal funds

　　提取职工奖励及福利基金：Retained employee's bonus & welfare funds

　　提取储备基金：retained reversed funds

　　提取企业发展基金：retained enterprise development funds

　　利润归还投资：Retained profits into investor

　　应付优先股/普通股股利：Dividends payable to preference / common stock

　　提取任意盈余基金：Retained random surplus accumulation

　　转作资本的普通股股利：Dividends of common stock transferred into capital

　　附注：annotation to

　　《企业法人营业执照》：Business License for Legal Person

　　经营期限：operation period

　　投产：begin to produce

　　采用的会计政策：Accounting policies implemented

　　《企业会计准则》：Accounting Standard for Enterprises

　　《工业企业会计制度》：Accounting System for Industrial Enterprise

　　会计期间：Fiscal year

　　记账原则和计价基础：Accounting principle and valuation basis

　　会计核算；Accounting records

　　以权责发生制为原则；base on accrual-basis principle

　　以历史成本为计价基础：be valued at one's historical cost

　　坏账：bad debt

　　直接转销法：direct amortized method

　　存货核算方法：Accounting method of inventories

　　存货的够入与入库：inventories at purchasing and inventories to warehouse

　　使用年限：service life

　　固定资产折旧：Depreciation of fixed assets

　　采用直线法平均计算：Be calculated using average service life method

　　预计使用年限：anticipated service life

　　预计净残值：anticipated net residual value

　　使用年限：actual useful life

　　专用生产设备：production machinery equipment

　　收入实现条件：Recognition of revenue

　　订单法：order method

　　增值税：value added tax （VAT）

　　现金：cash on hand

　　银行存款：Bank deposit

　　账龄：account-age

　　期末余额：closing balance

　　产成品：finished products

　　实收资本： Paid-in capital

　　本年实际：Actual amount of current year

　　办公费； office expenses

　　差旅费：traveling expenses

　　电话费： telephone charge

　　水电费：water and electricity charge

　　金融机构手续费：Handling change of finance authority

　　出资额：investment amount

　　档案查询专用章：Special Seal for Archive Inquiry

　　工商行政管理局：Administration for Industry and Commerce

　　套印无效：Overprint shall be ineffective

　　主管：authoritative organ

　　原审批单位：the original examine and approve authority

　　会计报表审计 Auditing Financial statements

　　资本验证 Capital verification

　　企业财务会计制度设计 Setting up financial systems for enterprises exchange business

　　代理记帐 Bookkeeping services

　　外汇年检 专项审计 Special audit and annual auditing of foreign exchange business

　　企业合并、分立、清算审计 Auditing transactions such as enterprises' merger、split and liquidation

　　投资可行性研究 Feasibility analysis for investment project