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 Chine 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 Accounta
nt
中国注册会计师：Chine Certified Public Accountant
无钢印无效：shall not be valid without bearing the embossing al
年初数，年末数：Opening amounting\ closing amounting
资产负债表：Balance sheet
流动资产：Current asts
货币资金：Cash
梅花的特点和精神短期、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 expen to be transferred
待摊费用：Prepaid expen
待处理流动资产净损失：Net loss of current asts to be ttled
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 asts
流动资产合计：Total current asts
固定资产：fixed asts
固定资产原价：Original value of fixed asts
累计折旧：accumulated depreciation
固定资产净值：Net value of fixed asts
固定资产清理：Disposal of fixed asts
在建工程：Construction in process
待处理固定资产净损失：Net loss of fixed asts to be ttled
固定资产合计：Total fixed asts
无形资产及递延资产：Intangible asts & deferred asts
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 什么叫网站优化
其他应交款：Unpaid others
预提费用：Accrued expen
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
会计一个月多少钱未分配利润：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 expen (operation expen)
产品销售利润：Sales profits of products
加：其他业务利润：Add: other business profits
我最敬佩的人作文
营业/管理/财务费用；operation/overhead / finance expen
利息支出（减利息收入）：Interest expen (Less: interest income)
汇兑损失（减汇兑收益）：Exchange loss(exchange income)
薏米赤小豆粥
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 /expen
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
台剧网豆角利润分配表：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 reverd funds
提取企业发展基金：retained enterpri development funds
石钟乳
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 Licen for Legal Person
经营期限：operation period
投产：begin to produce
采用的会计政策：Accounting policies implemented
匆匆的主要内容
《企业会计准则》：Accounting Standard for Enterpris
《工业企业会计制度》：Accounting System for Industrial Enterpri
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；ba 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 warehou
使用年限：rvice life
固定资产折旧：Depreciation of fixed asts
采用直线法平均计算：Be calculated using average rvice life method
预计使用年限：anticipated rvice life
