审计报告英文词汇

财务报表 Financial Statements
利润表 Income Statement
现金流量表 Cash Flow Statement
股东权益变动表 Statement of changes in Stockholders Equity
财务报表附注 Notes of the Financial Statements
资产负债表 balance sheet
货币资金 Monetary funds
结算备付金 Settlement Reserves
拆出资金 Lendings to Banks and Other Financial Institutions
预付账款 prepayments
预付款项 Advance payments
应收保费 Premiums receivable
应收分保账款 Reinsurance receivables
应收分保合同准备金 Reinsurance contract reserve
应收利息 Interest receivable
买入返售金融资产 Financial assets purchased under resale



流动资产 current assets
交易性金融资产 Transactions of financial assets
应收票据 notes receivable
应收账款 accounts receivable
其他应收款 other receivables
存货 Inventory
原材料 raw material
库存商品 goods on hand（products）
一年内到期的流动资产 Due within one year of non-liquid assets
其他流动资产 Other current assets
流动资产合计 Sub-total of Current assets
非流动资产 Non- current assets
可供出售金融资产 Available for sale financial assets
持有至到期投资 Held-to-maturity investments
长期应收款 long-term accounts receivable
长期股权投资 Long-term investment
投资性房地产 Investment in real estate
固定资产原价 Fixed assets-cost
减 less
累计折旧 Accumulated depreciation
固定资产净值 Fixed assets-net
固定资产减值准备 provisions for impairment of fixed assets
工程物资 Engineering materials
在建工程 Construction in progress
固定资产清理 Fixed asset liquidation
生产性生物资产 Production of biological assets
油气资产 Oil and gas assets
无形资产 Intangible assets
土地使用权 right of land use
开发支出 Development expenditure
商誉 Goodwill
长期待摊费用(递延资产) Long-term prepaid expenses（deferred assets ）
递延所得税资产 deferred income tax assets
非流动资产合计 Sub-total of Non- current assets
资产合计 Total assets


流动负债 Current liabilities
短期借款 Short term loans
交易性金融负债 Transactions of financial liabilities
应付票据 Notes payable
应付账款 Accounts payable
预收账款 Advance payment
应付职工薪酬 Salary payable 应付工资
应付福利费 Welfare expenses payable
应缴税费 Taxes payable 应交税金
应付股利 Dividend payable (profit payable)
其他应付款 Other payables
一年内到期非流动负债 Due within one year of non-current liabilities
其他流动负债 Other current liabilities
流动负债合计 Sub-total of current liabilities
非流动负债 Non-current liabilities
长期借款 Long-term borrowings
应付债券 Bonds payable
长期应付款 Long-term payables
专项应付款 Special payables
预计负债 Liabilities in advance
递延所得税负债 Deferred income

tax liabilities
递延收入 Deferred revenue
长期负债合计 Sub-total of long-term liabilities
负债合计 Total liabilities
所有者权益 Owner's equity (or equity)
实收资本 Paid-in capital (or share)
国家资本 State capital
资本公积 Capital surplus
盈余公积 Surplus reserve
未分配利润 Undistributed profit
所有权益合计 Total owners' equity
少数股东权益 Minority interests
负债和所有者权益合计 Total of liabilities and owners' equity
利润表 Income Statement
营业收入 business revenue
主营业务收入 Main business revenune
其他业务收入 other business revenue
营业成本 business cost
主营业务成本 main business cost
其他业务成本 other business cost
营业税金及附加 tax on business and attached
营业费用 Operating expense
管理费用 Management expense
招待费 entertainment expense
研发支出 research and development expense
财务费用 Financial expense
利息支出 interest expense
利息收入 interest revenue
汇兑净损失 foreign exchange loss
资产减值损失 Asset impairment losses
投资收益 investment income
营业利润 Operating profit
营业外收入 Non-operating revenue
营业外支出 non-operating expense
利润总额 Total profit
所得税 income tax
净利润 Net profit
少数股东权益 Minority interests
现金流量表 statement of cash flows
经营活动产生的现金流量 Cash flow from operation activities
销售商品、提供劳务收到的现金 Cash from sales of goods or rendering servicesies
收到其他与经营活动有关的现金 other cash received relating to operating activities
经营活动现金流入小计 Sub-total of cash inflows
购买商品、接受劳务支付的现金 Cash paid for goods and services
支付给职工和为职工支付的现金 Cash paid to and on behalf of employee
支付的各项税费 payments of all types of taxes
支付其他与经营活动有关的现金 Cash payments relating to other operating activities
经营活动现金流出小计 Sub-total of cash outflow
经营活动产生的现金流量净额 Net cash flow from operating activities
投资活动产生的现金流量 cash flows from investing activities
收回投资收到的现金 Cash received from investments
取得投资收益收到的现金 Cash received from investments income
储值固定资产、无形资产和其他长期资产所收回的现金净额 Cash received from disposal of fixed assets, intangible assets , and other long-term assets
收到其他与投资活动有关的现金 Other cash received relating to investing activities
现金流入小计 Subtotal of cash inflows
构建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets, and other long -term assets
投资支付的现金 Cash paid for investments
支付其他与投资活动有关的现金 Other cash paid relating to investment activ

ities
现金流出小计 Subtotal of cash outflows
投资活动产生的现金流量净额 Net cash flows from financing activities
汇率变动对现金的影响 Effects of Foreign Exchange Rate Changes on Cash
现金及现金等价物净增加额 Net Increase in Cash and Cash Equivalents
期初现金及现金等价物余额 Beginning balance of cash and cash equivalents
期末现金及现金等价物余额 Ending balance of cash and cash equivalents

所有者权益变动表 Statement of changes in owners’Equity