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

<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 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 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