審計類財會英語a

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審計報告:Audit report
    資產(chǎn)負債表:Balance Sheet
    損益表:Income statement
    利潤分配表:Profit distribution statement
    中國注冊會計師獨立審計準則:the Independent Auditing Standard for Chinese Certified Public Accountants
    會計報表:Financial statement
    在抽查的基礎上:on a test basis
    主任會計師或授權副主任會計師:Chief Accountant or Authorized Assistant Chief Accountant
    中國注冊會計師:Chinese Certified Public Accountant
    無鋼印無效:shall not be valid without bearing the embossing seal
    年初數(shù),年末數(shù):Opening amounting\ closing amounting
    資產(chǎn)負債表:Balance sheet
    流動資產(chǎn):Current assets
    貨幣資金:Cash
    短期、長期投資:Short-term、long-term investment
    應收票據(jù):Notes receivable
    應收賬款:Account receivable
    壞賬準備:Less: provision for bad debt
    應收賬款凈額:Net value of account receivable
    預付賬款:Advance to supplier
    應收出口退稅:Receivable drawback for export
    應收補貼款: Receivable subsidy
    其他應收款:Other receivable
    存貨:Inventories
    待轉(zhuǎn)其他業(yè)務支出:Other business expense to be transferred
    待攤費用:Prepaid expense
    待處理流動資產(chǎn)凈損失:Net loss of current assets to be settled
    一年內(nèi)到期的長期債券投資:Long-term bonds investment due in 1 year
    其他流動資產(chǎn):Other current assets
    流動資產(chǎn)合計:Total current assets