審計、財務(wù)常用英文詞匯

審計類財會英語審計報告Auditreport資產(chǎn)負(fù)債表：BalanceSheet損益表：Incomestatement利潤分配表：Profitdistributionstatement中國注冊會計師獨(dú)立審計準(zhǔn)則etgdredPublicAccountants會計報表：Financialstatement在抽查的基礎(chǔ)上：onatestbasis主任會計師或授權(quán)副主任會計師：ChiefAccountantorAuthorizedAssistantChiefAccountant中國注冊會計師：ChineseCertifiedPublicAccountant無鋼印無效：shallnotbevalidwithoutbearingtheembossingseal年初數(shù)，年末數(shù)：Openingamounting\closingamounting資產(chǎn)負(fù)債表：Balancesheet流動資產(chǎn)：Currentassets貨幣資金：Cash短期、長期投資：Short-term、long-terminvestment應(yīng)收票據(jù)：Notesreceivable應(yīng)收賬款：Accountreceivable壞賬準(zhǔn)備：Less:provisionforbaddebt應(yīng)收賬款凈額：Netvalueofaccountreceivable預(yù)付賬款：Advancetosupplier應(yīng)收出口退稅：Receivabledrawbackforexport應(yīng)收補(bǔ)貼款：Receivablesubsidy其他應(yīng)收款：Otherreceivable存貨：Inventories待轉(zhuǎn)其他業(yè)務(wù)支出：Otherbusinessexpensetobetransferred待攤費(fèi)用：Prepaidexpense待處理流動資產(chǎn)凈損失：Netlossofcurrentassetstobesettled一年內(nèi)到期的長期債券投資：Long-termbondsinvestmentduein1year其他流動資產(chǎn)：Othercurrentassets流動資產(chǎn)合計：Totalcurrentassets固定資產(chǎn)：fixedassets固定資產(chǎn)原價：Originalvalueoffixedassets累計折舊：accumulateddepreciation固定資產(chǎn)凈值：Netvalueoffixedassets固定資產(chǎn)清理：Disposaloffixedassets在建工程：Constructioninprocess待處理固定資產(chǎn)凈損失：Netlossoffixedassetstobesettled固定資產(chǎn)合計：Totalfixedassets無形資產(chǎn)及遞延資產(chǎn)：Intangibleassets&deferredassets遞延稅項(xiàng)目：Deferredtax負(fù)債及所有者權(quán)益：Liabilities&owner’sequity流動負(fù)債：currentliabilities短期/長期借款：Short-term/long-termloan應(yīng)付票據(jù)：Notespayable預(yù)收賬款：Advancefromclients其他應(yīng)付款：Otherpayable應(yīng)付工資：Accruedpayroll應(yīng)付福利費(fèi)：Welfarepayable應(yīng)交稅金/應(yīng)付利潤：Tax/Profitspayable其他應(yīng)交款：Unpaidothers預(yù)提費(fèi)用：Accruedexpense一年內(nèi)到期的長期負(fù)債：Long-termliabilitiesduein1year應(yīng)付債券：Bondspayable長期應(yīng)付款：Long-termpayable實(shí)收資本：Paid-incapital資本公積：Capitalaccumulation盈余公積：Surplusaccumulation其中：公益金：Including;commonwealfunds本年利潤：Profitsofcurrentyear未分配利潤：Undistributedprofits損益表/利潤表：Incomestatement產(chǎn)品（商品）銷售收入：Revenueofsalesofproducts(commodities)出口產(chǎn)品銷售收入：salesincomeofexportproducts銷售折扣與折讓：Discount&transferofsales產(chǎn)品銷售凈額；Netvalueofsalesofproducts產(chǎn)品銷售稅金/成本：salestax/costofproducts出口產(chǎn)品銷售成本：Salescostofexportproducts銷售費(fèi)用（經(jīng)營費(fèi)用）：Salesexpense(operationexpense)產(chǎn)品銷售利潤：Salesprofitsofproducts加：其他業(yè)務(wù)利潤：Add:otherbusinessprofits營業(yè)/管理/財務(wù)費(fèi)用；operation/overhead/financeexpense利息支出（減利息收入）：Interestexpense(Less:interestincome)匯兌損失（減匯兌收益）：Exchangeloss(exchangeincome)營業(yè)利潤：Operationprofits投資收益；Returnoninvestment主營業(yè)務(wù)收入：Revenueofmainbusiness主營業(yè)務(wù)成本：costofmainbusiness主營業(yè)務(wù)稅金及附加：Tax&surtaxofmainbusiness營業(yè)外收入/支出：Non-operationincome/expense投資收益：returnonbusiness補(bǔ)貼收入：subsidyincome以前年度損益調(diào)整：Adjustmentforprofits&lossofpreviousyear所得稅：incometax利潤分配表：ProfitsDistributionStatement法定盈余公積：legalsurplusaccumulation法定公益金：Legalcommonwealfunds年初/末未分配利潤：Undistributedprofitsofopening/closingyear已彌補(bǔ)虧損：Lossbeingmadeup可供所有者分配的利潤：Profitsdistributabletoowner已分配股利：Distributeddividends其他轉(zhuǎn)入：othertransferredin提取法定公益金：Retainedlegalcommonwealfunds提取職工獎勵及福利基金：Retainedemployee’sbonus&welfarefunds提取儲備基金：retainedreversedfunds提取企業(yè)發(fā)展基金：retainedenterprisedevelopmentfunds利潤歸還投資：Retainedprofitsintoinvestor應(yīng)付優(yōu)先股/普通股股利：Dividendspayabletopreference/commonstock提取任意盈余基金：Retainedrandomsurplusaccumulation轉(zhuǎn)作資本的普通股股利：Dividendsofcommonstocktransferredintocapitall附注：annotationto*《企業(yè)法人營業(yè)執(zhí)照》：BusinessLicenseforLegalPerson經(jīng)營期限：operationperiod投產(chǎn)：begintoproduce采用的會計政策：Accountingpoliciesimplemented《企業(yè)會計準(zhǔn)則》：AccountingStandardforEnterprises《工業(yè)企業(yè)會計制度》：AccountingSystemforIndustrialEnterprise會計期間：Fiscalyear記賬原則和計價基礎(chǔ)：Accountingprincipleandvaluationbasis會計核算；Accountingrecords以權(quán)責(zé)發(fā)生制為原則；baseonaccrual-basisprinciple以歷史成本為計價基礎(chǔ)：bevaluedatone’shistoricalcost壞賬：baddebt直接轉(zhuǎn)銷法：directamortizedmethod存貨核算方法：Accountingmethodofinventories存貨的夠入與入庫：inventoriesatpurchasingandinventoriestowarehouse使用年限：servicelife固定資產(chǎn)折舊：Depreciationoffixedassets采用直線法平均計算：Becalculatedusingaverageservicelifemethod預(yù)計使用年限：anticipatedservicelife預(yù)計凈殘值：anticipatednetresidualvalue使用年限：actualusefullife專用生產(chǎn)設(shè)備：productionmachineryequipment收入實(shí)現(xiàn)條件：Recognitionofrevenue訂單法：ordermethod增值稅：valueaddedtax(VAT)現(xiàn)金：cashonhand銀行存款：Bankdeposit賬齡：account-age期末余額：closingbalance產(chǎn)成品：finishedproducts實(shí)收資本Paid-incapital本年實(shí)際：Actualamountofcurrentyear辦公費(fèi)；officeexpenses差旅費(fèi)：travelingexpenses電話費(fèi)telephonecharge水電費(fèi)：waterandelectricitycharge金融機(jī)構(gòu)手續(xù)費(fèi)：Handlingchangeoffinanceauthority出資額：investmentamount檔案查詢專用章：SpecialSealforArchiveInquiry工商行政管理局：AdministrationforIndustryandCommerce套印無效：Overprintshallbeineffective主管：authoritativeorgan原審批單位：theoriginalexamineandapproveauthority會計報表審計AuditingFinancialstatements資本驗(yàn)證Capitalverification企業(yè)財務(wù)會計制度設(shè)計Settingupfinancialsystemsforenterp