最新会计专业科目英语名称.docx

1、最新会计专业科目英语名称会计专业科目英语名称资产负债表：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 authorized assistant chief accountant中国注册会计师：ch

2、inese certified public accountant ccpa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减：坏账准备：less: provision for bad

3、 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：lo

4、ng-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 asset

5、s 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 clients其他应付款：other payable应付工资：accrued payroll应付福利费：welfare payable应

6、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：undistr

7、ibuted 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 expens

8、e (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

9、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：l

10、egal 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 employees bonus & welfare funds提取储备基金：retai

11、ned 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 来源：( - 审计/财务常用英语词汇_天际星语_新浪博客 审计、财务

12、常用英文词汇审计、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 Authorized Assistant Chief Account

13、ant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减：坏账准备：Less: provision

14、 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

15、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 fix

16、ed 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 clients其他应付款：Other payable应付工资：Accrued payroll应付福利费：Welfare

17、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

18、：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）：Sale

19、s 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

20、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 accumulatio

21、n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 employees bonus & welfare funds提取储备

22、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 capitall 附注：annotation to *企业法人营业执

23、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

24、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：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

25、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：

26、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 I

27、ndustry 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 Speci

28、al 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 projectAccounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 B

29、alance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Fina

30、ncial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计