審計類財會英語b

字號:

固定資產(chǎn):fixed assets
    固定資產(chǎn)原價:Original value of fixed assets
    累計折舊:accumulated depreciation
    固定資產(chǎn)凈值:Net value of fixed assets
    固定資產(chǎn)清理:Disposal of fixed assets
    在建工程:Construction in process
    待處理固定資產(chǎn)凈損失:Net loss of fixed assets to be settled
    固定資產(chǎn)合計:Total fixed assets
    無形資產(chǎn)及遞延資產(chǎn):Intangible assets & deferred assets
    遞延稅項目:Deferred tax
    負(fù)債及所有者權(quán)益:Liabilities & owner's equity
    流動負(fù)債:current liabilities
    短期/長期借款:Short-term/long-term loan
    應(yīng)付票據(jù):Notes payable
    預(yù)收賬款:Advance from clients
    其他應(yīng)付款:Other payable
    應(yīng)付工資:Accrued payroll
    應(yīng)付福利費:Welfare payable
    應(yīng)交稅金/應(yīng)付利潤:Tax/ Profits payable
    其他應(yīng)交款:Unpaid others
    預(yù)提費用:Accrued expense
    一年內(nèi)到期的長期負(fù)債:Long-term liabilities due in 1 year
    應(yīng)付債券:Bonds payable
    長期應(yīng)付款:Long-term payable
    實收資本:Paid-in capital
    資本公積:Capital accumulation
    盈余公積:Surplus accumulation
    其中:公益金:Including; commonweal funds
    本年利潤:Profits of current year
    未分配利潤:Undistributed profits
    損益表/利潤表:Income statement
    產(chǎn)品(商品)銷售收入:Revenue of sales of products (commodities)
    出口產(chǎn)品銷售收入:sales income of export products
    銷售折扣與折讓:Discount& transfer of sales
    產(chǎn)品銷售凈額;Net value of sales of products
    產(chǎn)品銷售稅金/成本:sales tax/cost of products
    出口產(chǎn)品銷售成本:Sales cost of export products
    銷售費用(經(jīng)營費用):Sales expense (operation expense)
    產(chǎn)品銷售利潤:Sales profits of products
    加:其他業(yè)務(wù)利潤:Add: other business profits
    營業(yè)/管理/財務(wù)費用;operation/overhead / finance expense
    利息支出(減利息收入):Interest expense (Less: interest income)
    匯兌損失(減匯兌收益):Exchange loss(exchange income)
    營業(yè)利潤:Operation profits
    投資收益;Return on investment
    主營業(yè)務(wù)收入:Revenue of main business
    主營業(yè)務(wù)成本:cost of main business
    主營業(yè)務(wù)稅金及附加:Tax & surtax of main business
    營業(yè)外收入/支出:Non-operation income /expense
    投資收益:return on business
    補貼收入:subsidy income
    以前年度損益調(diào)整:Adjustment for profits & loss of previous year
    所得稅:income tax
    利潤分配表:Profits Distribution Statement
    法定盈余公積:legal surplus accumulation
    法定公益金:Legal commonweal funds