审计报告: Auditors’ 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

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：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

l 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

 

第二篇：审计、财务常用英文词汇

审计类财会英语

审计、财务常用英文词汇

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 l 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

百阳英语学院整理