审计、财务常用英文词汇.doc

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1、审计类财会英语审计、财务常用英文词汇审计报告:Auditreport资产负债表：BalanceSheet损益表：Incomestatement利润分配表：Profitdistributionstatement<中国注册会计师独立审计准则>：theIndependentAuditingStandardforChineseCertifiedPublicAccountants会计报表：Financialstatement在抽查的基础上：onatestbasis主任会计师或授权副主任会计师：ChiefAccountantorAuthorizedAssistantChiefAccountant中

2、国注册会计师：ChineseCertifiedPublicAccountant无钢印无效：shallnotbevalidwithoutbearingtheembossingseal年初数，年末数：Openingamountingclosingamounting资产负债表：Balancesheet流动资产：Currentassets货币资金：Cash短期、长期投资：Short-term、long-terminvestment应收票据：Notesreceivable应收账款：Accountreceivable坏账准备：Less:provisionforbaddebt应收账款净额：Netv

3、alueofaccountreceivable预付账款：Advancetosupplier应收出口退税：Receivabledrawbackforexport应收补贴款：Receivablesubsidy其他应收款：Otherreceivable存货：Inventories待转其他业务支出：Otherbusinessexpensetobetransferred待摊费用：Prepaidexpense待处理流动资产净损失：Netlossofcurrentassetstobesettled一年内到期的长期债券投资：Long-termbondsinvestmentduein1year其他流动资

4、产：Othercurrentassets流动资产合计：Totalcurrentassets固定资产：fixedassets固定资产原价：Originalvalueoffixedassets累计折旧：accumulateddepreciation固定资产净值：Netvalueoffixedassets固定资产清理：Disposaloffixedassets在建工程：Constructioninprocess待处理固定资产净损失：Netlossoffixedassetstobesettled固定资产合计：Totalfixedassets无形资产及递延资产：Intangibleassets&

5、deferredassets递延税项目：Deferredtax负债及所有者权益：Liabilities&owner’sequity流动负债：currentliabilities短期/长期借款：Short-term/long-termloan应付票据：Notespayable预收账款：Advancefromclients其他应付款：Otherpayable应付工资：Accruedpayroll应付福利费：Welfarepayable应交税金/应付利润：Tax/Profitspayable其他应交款：Unpaidothers预提费用：Accruedexpense一年内到期的长期负债：Lon

6、g-termliabilitiesduein1year应付债券：Bondspayable长期应付款：Long-termpayable实收资本：Paid-incapital资本公积：Capitalaccumulation盈余公积：Surplusaccumulation其中：公益金：Including;commonwealfunds本年利润：Profitsofcurrentyear未分配利润：Undistributedprofits损益表/利润表：Incomestatement产品（商品）销售收入：Revenueofsalesofproducts(commodities)出口产品销售收入：

7、salesincomeofexportproducts销售折扣与折让：Discount&transferofsales产品销售净额；Netvalueofsalesofproducts产品销售税金/成本：salestax/costofproducts出口产品销售成本：Salescostofexportproducts销售费用（经营费用）：Salesexpense(operationexpense)产品销售利润：Salesprofitsofprod