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1、-审计、财务常用英文词汇-第 5 页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 ：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 Authoriz
2、ed 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：Accou
3、nt 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
4、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
5、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 & owners 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
6、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 accumul
7、ation 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
8、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）：Exch
9、ange 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 o
10、f 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 tra
11、nsferred in 提取法定公益金：Retained legal commonweal funds 提取职工奖励及福利基金：Retained employees 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 ra
12、ndom 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 Sys
13、tem 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 ones 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：
14、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
15、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
16、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
17、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