审计类财会英语(在线收听

   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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