会计审计财务词汇

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1、审计、财务常用英文词汇(2008-04-1807:52:17)分类：IT·科学审计报告: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：chiefaccountan

2、torauthorizedassistantchiefaccountant中国注册会计师：chinesecertifiedpublicaccountantccpa无钢印无效：shallnotbevalidwithoutbearingtheembossingseal年初数，年末数：openingamounting\closingamounting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

3、账款：accountreceivable减：坏账准备：less:provisionforbaddebt应收账款净额：netvalueofaccountreceivable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：netlos

4、sofcurrentassetstobesettled一年内到期的长期债券投资：long-termbondsinvestmentduein1year其他流动资产：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：constructioninpro

5、cess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&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：

6、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：long-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

7、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：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：salescostofexpor

8、tproducts销售费用（经营费用）：salesexpense(operationexpen