审计类财会英语
时间：2012-03-22 06:10:27
（单词翻译:单击）
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
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
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