內(nèi)部審計-審計英語詞匯精品

1、審計英語詞匯大耳朵英語http:/.ebigear.20XX-12-2315:05:20【打印】審計詞匯審計法AuditLaw,AuditAct審計法實施條例theImplementaryRulesoftheAuditlaw審計標準auditcriteria,auditstandard審計準貝Uauditingstandard審計原貝Uauditingprinciples審計手冊auditmanual公認審計準則GenerallyAcceptedAuditingStandards審計法律規(guī)范auditlawsandregulations審計體制auditsystem審計權(quán)限auditpurvi

2、ew；auditjurisdiction；auditmandate審計職責auditresponsibility審計監(jiān)督auditsupervision；supervisionthroughauditing審計管轄權(quán)auditjurisdiction審計執(zhí)法implementationofauditlawsandregulations審計處理auditsanction審計處罰auditpenalty依法審計conductauditinginaccordancewithlaws審計意見auditopinion審計決定auditdecision審計建議auditsuggestion,auditre

3、mendation復(fù)核意見conclusionofauditreview審計復(fù)議auditappeal審計聽證audithearing審計復(fù)核auditreview審計戰(zhàn)略auditstrategy審計計戈Uauditplan審計方案auditingprogram審計目標auditingobjective審計范圍auditscope審計內(nèi)容auditcoverage審計結(jié)論auditconclusion審計任務(wù)auditassignments審計結(jié)果auditfinding審計報告auditreport審計方法auditmethod審計過程auditingprocess審計證據(jù)auditevi

4、dence審計測試audittest審計風險auditrisk審計抽樣auditsampling審計軟件auditsoftware審計程序auditingprocedures審計調(diào)查auditinvestigation審計小組auditteam審計線索audittrail工作底稿workingpaper繞過計算機審計auditingaroundtheputer通過計算機審計auditingthroughtheputer計算機輔助審計puter-assitedaudit信息技術(shù)審計ITaudit合法性審計plianceaudit,regularityaudit合規(guī)性審計plianceaudit綜

5、合審計prehensiveaudit效益審計valueformoneyaudit(VFMaudit)績效審計performanceaudit財務(wù)審計financialaudit財務(wù)報表審計financialstatementaudit財務(wù)收支審計auditoffinancialrevenuesandexpenditures決算審計finalaccountaudit經(jīng)濟責任審計accountabilityaudit任中經(jīng)濟責任審計middletermaccountabilityaudit離任經(jīng)濟責任審計term-endaccountabilityaudit管理審計managementaudit項

6、目審計projectaudit夕卜部審計externalaudit內(nèi)音B審計internalaudit政府審計governmentaudit聯(lián)合審計jointaudit實地審計fieldaudit期末審計finalaudit期中審計interimaudit定期審計periodicaudit初次審計initialaudit初步審計preliminaryaudit事后審計post-audit事前審計pre-audit事中審計concurrentaudit專項審計specialaudit法定審計statutoryaudit后續(xù)審計successiveaudit跟蹤審計followupaudit全過程

7、審計wholeprocessauditing突擊審計surpriseaudit審計報告auditreport標準報告standardreport長式報告long-formreport短式報告short-formreport審計工作報告auditworkingreport審計結(jié)果公告AnnouncementofAuditFindings審計長AuditorGeneral副審計長DeputyAuditorGeneral審計主任chiefauditor資深審計seniorauditor審計師(員)auditor注冊內(nèi)部審計師certifiedinternalauditor(CIA)注冊信息系統(tǒng)審計c

8、ertifiedinformationsystemsauditor注冊公共會計師certifiedpublicaccountant(CPA特許會計師charteredaccountant(CA)審計經(jīng)費auditfunds審計業(yè)務(wù)費auditoperatingexpense審計專項經(jīng)費specialfundsforauditing無保留意見:unqualifiedopinion保留意見qualifiedopinion無法表示意見：disclaimerofopinion(CISA)否定意見:adverseopinionI管理文章I資料下載I培訓(xùn)課件I實用審計英語詞匯大學(xué)生就業(yè)供應(yīng)鏈管理CRM專欄

9、人力資源合同管理績效考核產(chǎn)品管理企業(yè)家動態(tài)作者：admin發(fā)表時間：20XX-3-511:31:27發(fā)表/轉(zhuǎn)載文章可換積分實用審計英語詞匯瀏覽117次（一）1國際管理成本管理abilitytoperformthework能力履行工作2戰(zhàn)略管理流程管理acceptanceprocedures承兌程序過程3生產(chǎn)管理管理方法管理理論營銷管理質(zhì)量管理知識管理管理雜談自我成長財務(wù)稅匯顧客管理accountability經(jīng)管責任，問責性4accountingestimate會計估計5accountsreceivablelisting應(yīng)收帳款掛牌6accountsreceivable應(yīng)收賬款7accrual

10、slisting應(yīng)計項目掛牌8accruals應(yīng)計項目9accuracy準確性10adverseopinion否正息見11agedanalysis年領(lǐng)導(dǎo)力管理信息老的分析（法，學(xué)）研究12agents代理人企業(yè)管理物流管理13agreed-uponprocedures約定審查業(yè)務(wù)14備豐智豐培訓(xùn)智豐人才智豐就業(yè)智豐咨詢智豐知識庫智豐俱樂部會員專區(qū)視頻專區(qū)智豐培訓(xùn)專業(yè)物流培訓(xùn)機構(gòu)IS20XX年暑期班生簡章站內(nèi)搜索招生簡章：物流師|國際貨代|報關(guān)員|報檢員|采購師|學(xué)歷教育用戶幫助：關(guān)于我們|聯(lián)系我們|用戶手冊|在線報名|支付方式|論壇google提供管理文章分類項目管理制度大全表格大全錯誤的分析

11、（法，學(xué)）研究anomalouserror反常的錯誤16appointmentethics任命倫理學(xué)17appointment任命18associatedfirms聯(lián)合的堅挺19associationofcharteredcertifiedaccounts（ACCA）特計的證（經(jīng)執(zhí)業(yè)的結(jié)社（ACCA）20assuranceengagement保證債務(wù)21assurance保證22audit審計，審核，核數(shù)23auditacceptance審計承兌24auditapproach審計靠近25auditmittee審計委員會，審計小組26ahuditengagement審計業(yè)務(wù)約定書27audite

12、valuation審計評價28auditevidence審計證據(jù)29auditplan審計計戈U30auditprogram審計程序31auditreportasameansofmunication審計報告如一個通訊方法32auditreport審計報告33auditrisk審計風險34auditsampling審計抽樣35auditstaffing審計工作人員36audittiming審計定時37audittrail審計線索38auditingstandards審計準則39auditorsdutyofcare審計（查帳）員的撫養(yǎng)責任40auditorsreport審計報告41authorit

13、yattachedtoISAs代理權(quán)附上到國際砂糖協(xié)定42automatedworkingpapers自動化了工作文件43baddebts壞賬44bank銀行45bankreconciliation銀行對賬單，余額調(diào)節(jié)表46beneficialinterests受益權(quán)47bestvalue最好的價值48businessrisk經(jīng)營風險49cadburymitteecadbury委員會50cashcount現(xiàn)金盤點51cashsystem兌現(xiàn)系統(tǒng)52changesinnatureofengagement改變債務(wù)的性質(zhì)上53chargesandmitments費用和評論54charities寬大5

14、5tomwallstom墻壁56chronologyofanaudit一審計的年代表57CISapplicationcontrolsCIS申請控制58CISenvironmentsstand-alonemicroputersCIS環(huán)境單機微型計算器59clientscreening委托人甄另1J60closelyconnected接近地連接61clubs俱樂部62municationsbetweenauditorsandmanagement通訊在審計（查帳）員和經(jīng)營之間63municationsoninternalcontrol15analysisoferrors內(nèi)部控制上的通訊65parat

15、ivefinancialstatementsparatives比較的68pilationengagementpleteness完整性審計的結(jié)束71符合的作法會計規(guī)則64paniesact公司法比較財務(wù)報表6667petence能力編輯債務(wù)6970pletionoftheauditpliancewithaccountingregulations72putersassistedaudit計算器援助的審計技術(shù)(CAATs)信任74confidentialityconfirmationofaccountsreceivable應(yīng)收76conflictofinterest利益沖突建設(shè)的待付款7879con

16、tingentliability80controlenvironment控制環(huán)境81controlprocedures控制程序82controlrisk控制風險83controversy論戰(zhàn)84corporategovernance公司7理，公司管制85correspondingfigures相應(yīng)的計算86costofconversion轉(zhuǎn)換成本，加工成本87cost成本88courtesy優(yōu)待89creditors債權(quán)人90currentauditfiles本期審計檔案91databasemanagementsystem(DBMS)數(shù)據(jù)庫管理制度（數(shù)據(jù)管理系統(tǒng)）92dateofreport報

17、告的日期93depreciation折舊，貶值94designofthesample樣品的設(shè)計95detectionrisk檢查風險96directverificationapproach直接核查法97directionaltesting方向的抽查98directorsemoluments董事酬金99directorsservecontracts董事服務(wù)合約100disagreementwithmanagement與經(jīng)營的不一致101disclaimerofopinion拒絕表不息見102distributions分銷，分派103documentationofunderstandinganda

18、ssessmentofcontrolrisk控制風險的協(xié)商和評定的文件編集104documentingtheauditprocess證明審計程序105duecare應(yīng)有關(guān)注106dueskillandcare到期的技能和謹慎107economy經(jīng)濟108education教育109effectiveness效用，效果110efficiency效益， 效率111eligibility/ineligibility合格/無被選資格112emphasisofmatter物質(zhì)的強調(diào)113engagementeconomics債務(wù)經(jīng)濟學(xué)114techniques(CAATs)73confidence保密性

19、75帳款的查證77constructiveobligationcontingentasset或有資產(chǎn)或有負債engagementletter業(yè)務(wù)約定書115error差錯116evaluatingofresultsofauditprocedures審計手序的結(jié)果評估117examinations檢查118existence存在性119expectations期望差距120expectederror預(yù)期的錯誤121experience經(jīng)驗122expert專家123externalaudit獨立審計124externalreviewreports外部的評論報告125fair公正126feeneg

20、otiation費談判127finalassessmentofcontrolrisk控制風險的確定評定128finalaudit期末審計129financialstatementassertions財政報告宣稱130financial財務(wù)131finishedgoods產(chǎn)成品132flowcharts流程圖133fraudanderror舞弊134fraud欺詐135fundamentalprinciples基本原理136generalCIScontrols一般的CIS控制137generalreportstomangement對（牛犬等的）疥癬的一般報告138goingconcernassu

21、mption持續(xù)經(jīng)營假設(shè)101disclaimerofopinion拒絕表示意見102distributions分銷，分派103documentationofunderstandingandassessmentofcontrolrisk控制風險的協(xié)商和評定的文件編集104documentingtheauditprocess證明審計程序105duecare應(yīng)有關(guān)注106dueskillandcare到期的技能和謹慎107economy經(jīng)濟108education教育109effectiveness效用，效果110efficiency效益，效率111eligibility/ineligibilit

22、y合格/無被選資格112emphasisofmatter物質(zhì)的強調(diào)113engagementeconomics債務(wù)經(jīng)濟學(xué)114engagementletter業(yè)務(wù)約定書115error差錯116evaluatingofresultsofauditprocedures審計手序的結(jié)果評估117examinations檢查118existence存在性119expectations期望差距120expectederror預(yù)期的錯誤121experience經(jīng)驗122expert專家123externalaudit獨立審計124externalreviewreports外部的評論報告125fair公正

23、126feenegotiation費談判127finalassessmentofcontrolrisk控制風險的確定評定128finalaudit期末審計129financialstatementassertions財政才艮告宣稱130financial財務(wù)131finishedgoods產(chǎn)成品132flowcharts流程圖133fraudanderror舞弊134fraud欺詐135fundamentalprinciples基本原理136generalCIScontrols一般的CIS控制137generalreportstomangement對（牛犬等的）疥癬的一般報告138goingc

24、oncernassumption持續(xù)經(jīng)營假設(shè)139goingconcern持續(xù)經(jīng)營140goodsonsaleorreturn貨物準許退貨買賣141goodwill商譽142governance統(tǒng)治143greenburymitteegreenbury委員會144guidanceforinternalauditors指導(dǎo)為內(nèi)部審計員145hampelmitteehampel委員會146haphazardselection隨意選擇147hospitality款待148humanresources人力資源149IAPS1000inter-bankconfirmationproceduresIAPS

25、1000在中間-銀行查證程序過程150IAPS1001CISenvironments-stand-alonemicroputersIAPS1001CIS環(huán)境-單機微型計算器151IAPS1002CISenvironments-on-lineputersystemsIAPS1002CIS環(huán)境-（與主機）聯(lián)機計算器系統(tǒng)152IAPS1003CISenvironments-databasesystemsIAPS1003CIS環(huán)境-數(shù)據(jù)庫系統(tǒng)153IAPS1005thespecialconsiderationsintheauditofsmallentities在小的個體審計中的IAPS1005特別的考

26、慮154IAS2inventories信息家電2庫存155IAS10eventsafterthebalancesheetdate在平衡sheeet日期彳爰面的信息家電10事件156IFACscodeofethicsforprofessionalaccountantsIFACs道德準則為職業(yè)會計師157inetax所得稅158iningauditors收入審計（查帳）員159independentestimate獨立的估計ineligibleforappointment無被選資格的為任命informationtechnology信息技術(shù)inherentrisk固有風險initialmunicat

27、ion簽署通訊insurance保險intangibles無形integrity完整性interimaudit中期審計internalauditing內(nèi)部審計internalauditors內(nèi)部審計師internalcontrolevaluationquestionnaires(ICEQs)內(nèi)部控制評價調(diào)查表internalcontrolquestionnaires(ICQs)內(nèi)部控制調(diào)查表internalcontrolsystem內(nèi)部控制系統(tǒng)internalreviewassignment內(nèi)部的評論轉(zhuǎn)讓internationalauditandassurancestandardsboard(

28、IAASB)國際的審計和保證標準登船(IAASB)internationalauditingpracticestatements(IAPSs)國際的審計實務(wù)聲明(IAPSs)internationalfederationofaccountants(IFAC)國際會計師聯(lián)合會(IFAC)inventorysystem盤存制度inventoryvaluation存貨估價ISA230documentation文件編制ISA240fraudanderror國際砂糖協(xié)定240欺詐和錯誤注會審計英語詞匯表160161162163164165166167168169170171172173174175176

29、177178179180作者:文章來源：轉(zhuǎn)載點擊數(shù)：809更新時間：20XX-5-26Auditing審計I.Assuranceengagementsandexternalaudit鑒證業(yè)務(wù)和外部審計Materiality,trueandfairpresentation,reasonableassurance重要性，真實、公允反映，合理保證Appointment,removalandresignationofauditors注冊會計師的聘用，解聘和辭職Typesofopinion:unmodifiedopinion,modifiedopinion,adverseopinion,disclaim

30、erofopinion審計意見類型：無保留意見，保留意見，否定意見，無法表示意見Professionalethics:independence,objectivity,integrity,professionalpetence,duecare,confidentiality,professionalbehavior職業(yè)道德：獨立、客觀和公正，專業(yè)勝任能力，應(yīng)有的關(guān)注，保密性，職業(yè)行為Engagementletter審計業(yè)務(wù)約定書2.Planningandriskassessment審計計劃和風險評估Generalprinciples一般原則Planandperformauditswithana

31、ttitudeofprofessionalskepticism計劃和執(zhí)行審計業(yè)務(wù)應(yīng)保持應(yīng)有的職業(yè)懷疑態(tài)度審計風險=固有風險x控制風險x檢查風險Risk-basedapproach風險導(dǎo)向型審計Understandingtheentityandknowledgeofthebusiness了解被審單位Assessingtherisksofmaterialmisstatementandfraud估計重大錯報或舞弊的風險Materiality(level),tolerableerror重要性水平，可容忍誤差A(yù)nalyticalprocedures分析性復(fù)核程序Planninganaudit制定審計計劃

32、Auditdocumentation:workingpapers審計記錄：工作底稿Theworkofothers利用其他人的工作Relyontheworkofexperts利用專家工作RelyontheworkofinternalauditAuditrisks=inherentriskxcontrolriskxdetectionrisk利用內(nèi)部審計人員的工作3.Internalcontrol內(nèi)部控制Theevaluationofinternalcontrolsystems內(nèi)部控制系統(tǒng)評價Testsofcontrol控制測試Substantiveprocedures(time,nature,ex

33、tent)實質(zhì)性程序(時間，性質(zhì)，范圍)Transactioncycles:revenue,purchases,inventory,etc.4.Auditevidence審計證據(jù)Obtainsufficient,appropriateauditevidence獲取充分、適當?shù)膶徲嬜C據(jù)Assertionscontainedinthefinancialstatements:pleteness,occurrenceexistence,measurement,presentationanddisclosure,rightsandobligations財務(wù)報表所包含的認定：完整性，發(fā)生，存在，計價，表達

34、和披露，權(quán)利和義務(wù)Theauditofspecificitems具體項目的審計Receivables:confirmation應(yīng)收賬款：函證Inventory:counting,cut-off,confirmationofinventoryheldbythirdparties存貨：盤點，截止測試，對第三方持有存貨進行函證Payables:supplierstatementreconciliation,confirmation應(yīng)付賬款：供應(yīng)商對帳，函證Bankandcash:bankconfirmation貨幣資金：銀行函證Auditingsampling審計抽樣5.Review復(fù)核Subseq

35、uentevents期后事項Goingconcern持續(xù)經(jīng)營Managementrepresentations管理層聲明Auditfinalizationandthefinalreview:unadjusteddifferences終結(jié)審計和最后復(fù)核：未調(diào)整差異6.Reporting審計報告Appendix帳目名詞資產(chǎn)類Assets流動資產(chǎn)Currentassets貨幣資金Cashandcashequivalents現(xiàn)金Cash銀行存款Cashinbank其他貨幣資金Othercashandcashequivalents外埠存款OthercityCashinbank銀行本票Cashiersch

36、eque銀行匯票Bankdraft信用卡Creditcard信用證保證金L/CGuaranteedeposits存出投資款Refundabledeposits短期投資Short-terminvestments股票Short-terminvestments-stock債券Short-terminvestments-corporatebonds基金Short-terminvestments-corporatefunds其他Short-terminvestments-other短期投資跌價準備Short-terminvestmentsfallingpricereserves應(yīng)收款A(yù)ccountrec

37、eivable應(yīng)收票據(jù)Notereceivable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance應(yīng)收股利Dividendreceivable應(yīng)收禾U息Interestreceivable應(yīng)收賬款A(yù)ccountreceivable其他應(yīng)收款Othernotesreceivable壞賬準備Baddebtreserves預(yù)付賬款A(yù)dvancemoney應(yīng)收補貝占款Coverdeficitbystatesubsidiesofreceivable庫存資產(chǎn)Inventories物資采購Suppliespurchasing原材料Rawmaterials包裝物Wrappag

38、e低值易耗品Low-valueconsumptiongoods材料成本差異Materialscostvariance自制半成品Semi-Finishedgoods庫存商品Finishedgoods商品進銷差價Differencesbetweenpurchasingandsellingprice委托加工物資Workinprocess-outsourced委托代銷商品Trusttoandsellthegoodsonamissionbasis受托代銷商品missionedandsellthegoodsonamissionbasis存貨跌價準備Inventoryfallingpricereserves

39、分期收款發(fā)出商品Collectmoneyandsendoutthegoodsbystages待攤費用Deferredandprepaidexpenses長期投資Long-terminvestment長期股權(quán)投資Long-terminvestmentonstocks股票投資Investmentonstocks其他股權(quán)投資Otherinvestmentonstocks長期債權(quán)投資Long-terminvestmentonbonds債券投資Investmentonbonds其他債權(quán)投資Otherinvestmentonbonds長期投資減值準備Long-terminvestmentsdeprecia

40、tionreserves股權(quán)投資減值準備Stockrightsinvestmentdepreciationreserves債權(quán)投資減值準備Bcreditorsrightsinvestmentdepreciationreserves委托貸款Entrustloans本金Principal利息Interest減值準備Depreciationreserves固定資產(chǎn)Fixedassets房屋Building建筑物Structure機器設(shè)備Machineryequipment運輸設(shè)備Transportationfacilities工具器具Instrumentsandimplement累計折舊Accumu

41、lateddepreciation固定資產(chǎn)減值準備Fixedassetsdepreciationreserves房屋、建筑物減值準備Building/structuredepreciationreserves機器設(shè)備減值準備Machineryequipmentdepreciationreserves工程物資Projectgoodsandmaterial專用材料Special-purposematerial專用設(shè)備Special-purposeequipment預(yù)付大型設(shè)備款Prepaymentsforequipment為生產(chǎn)準備的工具及器具Preparativeinstrumentsandim

42、plementforfabricate在建工程Construction-in-process安裝工程Erectionworks在安裝設(shè)備Erectingequipment-in-process技術(shù)改造工程Technicalinnovationproject大修理工程Generaloverhaulproject在建工程減值準備Construction-in-processdepreciationreserves固定資產(chǎn)清理Liquidationoffixedassets無形資產(chǎn)Intangibleassets專利權(quán)Patents非專利技術(shù)Non-Patents商標權(quán)Trademarks,Trad

43、enames著作權(quán)Copyrights土地使用權(quán)Tenure商譽Goodwill無形資產(chǎn)減值準備IntangibleAssetsdepreciationreserves專利權(quán)減值準備Patentrightsdepreciationreserves商標權(quán)減值準備trademarkrightsdepreciationreserves未確認融資費用Unacknowledgedfinancialcharges待處理財產(chǎn)損溢Waitdealassetslossorine待處理財產(chǎn)損溢Waitdealassetslossorine待處理流動資產(chǎn)損溢Waitdealintangibleassetslosso

44、rine待處理固定資產(chǎn)損溢Waitdealfixedassetslossorine本文來自：恒星英語學(xué)習(xí)網(wǎng)（.Hxen.）詳細出處參考:http:/.hxen./word/kuaiji/20XX-09-02/13195.htmlaccountantgenaral會計主任accountbalancde結(jié)平的帳戶accountbill帳單accountbooks帳accountclassification帳戶分類accountcurrent往來帳accountformofbalancesheet帳戶式資產(chǎn)負債表accountformofprofitandlossstatement帳戶式損益表acc

45、ountpayable應(yīng)付帳款accountreceivable應(yīng)收帳款accountofpayments支出表accountofreceipts收入表accounttitle帳戶名稱，會計科目accountingyear或financialyear會計年度accountspayableledger應(yīng)付款分類帳Accountingperiod（會計期間）arerelatedtospecifictimeperiods,typicallyoneyear（通常是一年）資產(chǎn)負債表：balancesheet可以不大寫b禾U潤表：inestatements（orstatementsofine）禾U潤分配表

46、：retainedearnings現(xiàn)金流量表：cashflows二、負債類Liability短期負債Currentliability短期借款Short-termborrowing應(yīng)付票據(jù)Notespayable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance應(yīng)付賬款A(yù)ccountpayable預(yù)收賬款Depositreceived代銷商品款Proxysalegoodsrevenue應(yīng)付工資Accruedwages應(yīng)付福利費Accruedwelfarism應(yīng)付股利Dividendspayable應(yīng)交稅金Taxpayable應(yīng)交增值稅valueaddedtaxpa

47、yable進項稅額WithholdingsonVAT已交稅金Payingtax轉(zhuǎn)出未交增值稅UnpaidVATchangeover減免稅款Taxdeduction銷項稅額SubstitutedmoneyonVAT出口退稅Taxreimbursementforexport進項稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Exportdeductdomesticsalesgoodstax轉(zhuǎn)出多交增值稅OverpaidVATchangeover未交增值稅UnpaidVAT應(yīng)交營業(yè)稅Businesstaxpayable應(yīng)交消費稅Consumptiontaxpay

48、able應(yīng)交資源稅Resourcestaxpayable應(yīng)交所得稅Inetaxpayable應(yīng)交土地增值稅Incrementtaxonlandvaluepayable應(yīng)交城市維護建設(shè)稅Taxformaintainingandbuildingcitiespayable應(yīng)交房產(chǎn)稅Housingpropertytaxpayable應(yīng)交土地使用稅Tenuretaxpayable應(yīng)交車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)payable應(yīng)交個人所得稅Personalinetaxpayable其他應(yīng)交款Otherfundinconformitywi

49、thpaying其他應(yīng)付款Otherpayables預(yù)提費用Drawingexpenseinadvance其他負債Otherliabilities待轉(zhuǎn)資產(chǎn)價值Pendingchangeroverassetsvalue預(yù)計負債Anticipationliabilities長期負債Long-termLiabilities長期借款Long-termloans年內(nèi)至U期的長期借款Long-termloansduewithinoneyear年后至U期的長期借款Long-termloansdueoveroneyear應(yīng)付債券Bondspayable債券面值Facevalue,Parvalue債券溢價Pre

50、miumonbonds債券折價Discountonbonds應(yīng)計利息Accruedinterest長期應(yīng)付款Long-termaccountpayable應(yīng)付融資租賃款A(yù)ccruedfinancialleaseoutlay年內(nèi)至U期的長期應(yīng)付Long-termaccountpayableduewithinoneyear年后至U期的長期應(yīng)付Long-termaccountpayableoveroneyear專項應(yīng)付款Specialpayable年內(nèi)至U期的專項應(yīng)付Long-termspecialpayableduewithinoneyear年后至U期的專項應(yīng)付Long-termspecialpa

51、yableoveroneyear遞延稅款Deferraltaxes所有者權(quán)益類OWNERSEQUITY資本Capita實收資本(或股本)Paid-upcapital(orstock)實收資本Paicl-upcapital實收股本Paid-upstock已歸還投資InvestmentReturned公積資本公積Capitalreserve資本(或股本)溢價Cpital(orStock)premium接受捐贈非現(xiàn)金資產(chǎn)準備Receivenon-cashdonatereserve股權(quán)投資準備Stockrightinvestmentreserves撥款轉(zhuǎn)入Allocatesumschangeoveri

52、n夕卜幣資本折算差額Foreigncurrencycapital其他資本公積Othercapitalreserve盈余公積Surplusreserves法定盈余公積Legalsurplus任意盈余公積Freesurplusreserves法定公益金Legalpublicwelfarefund儲備基金Reservefund企業(yè)發(fā)展基金Enterpriseexpensionfund禾U潤歸還投資Profitscapitalizadonreturnofinvestment利潤Profits本年禾ij潤Currentyearprofits禾1J潤分配Profitdistribution其他轉(zhuǎn)入Othe

53、rchengeoverin提取法定盈余公積Withdrawallegalsurplus提取法定公益金Withdrawallegalpublicwelfarefunds提取儲備基金Withdrawalreservefund提取企業(yè)發(fā)展基金Withdrawalreserveforbusinessexpansion提取職工獎勵及福利基金Withdrawalstaffandworkersbonusandwelfarefund禾U潤歸還投資Profitscapitalizadonreturnofinvestment應(yīng)付優(yōu)先股股利PreferredStockdividendspayable提取任意盈余公積

54、Withdrawalothermonaccumulationfund應(yīng)付普通股股禾1JmonStockdividendspayable轉(zhuǎn)作資本(或股本)的普通股股利monStockdividendschangetoassets(orstock)未分配利潤Undistributedprofit四、成本類Cost生產(chǎn)成本Costofmanufacture基本生產(chǎn)成本Basecostofmanufacture輔助生產(chǎn)成本Auxiliarycostofmanufacture制造費用Manufacturingoverhead材料費Materials管理人員工資ExecutiveSalaries獎金Wag

55、es退職金Retirementallowance補貼Bonus外保勞務(wù)費Outsourcingfee福禾U費Employeebenefits/welfare會議費Coferemce加班餐費Specialduties市內(nèi)交通費Businesstraveling通訊費Correspondence電話費Correspondence水電取暖費WaterandSteam稅費Taxesanddues租賃費Rent管理費Maintenance車輛維護費Vehiclesmaintenance油料費Vehiclesmaintenance培訓(xùn)費Educationandtraining接待費Entertainmen

56、t圖書、印刷費Booksandprinting運費Transpotation保險費Insurancepremium支付手續(xù)費mission雜費Sundrycharges折舊費Depreciationexpense機物料消耗Articleofconsumption勞動保護費Laborprotectionfees季節(jié)性停工損失Lossonseasonalitycessation勞務(wù)成本Servicecosts本文來自：恒星英語學(xué)習(xí)網(wǎng)(.Hxen.)詳細出處參考：http:.hxen./word/kuaiji/20XX-09-02/13194.html五、損益類Profitandloss收入Ine業(yè)務(wù)收入OPERATINGINE主營業(yè)務(wù)收入Primeoperatingrevenue產(chǎn)品銷售收入Salesrevenue服務(wù)收入Servicerevenue其他業(yè)務(wù)收入Otheroperatingrevenue材料銷售Salesmaterials代購代售包裝物出租Wrappa