审计类财会英语

 　　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