審計英語詞匯

資產負債表BalanceSheet編制單位Nameofenterprise期末數Closingbalance期初數Openingbalance流動資產Currentassets貨幣資金Currencyfund結算備付金Depositreservationforbalance拆出資金Lendingfunds公允價值計量fairvaluemeasurement當期損益currentprofitandloss金融資產Financialassets衍生金融資產Derivativefinancialassets應收票據Notereceivable應收賬款Accountsreceivable預付款項Prepayment應收保費Premiumsreceivable應收分保賬款Reinsuranceaccountsreceivable 應收分保準備金Reinsurancereservefundreceivable應收利息Interestreceivable應收股利Dividendreceivable其他應收款Otherreceivable買入返售金融資產Redemptorymonetarycapitalforsale存貨Inventory庫存商品(產成品)Merchandiseinventory(finishedproduct)其他流動資產Othercurrentassets劃分為持有待售的資產Classifiedasavailableforsaleassets一年內到期的非流動性資產Non-currentassetsmaturedwithinoneyear流動資產合計Totalcurrentassets非流動資產Non-currentassets發(fā)放貸款及墊款Makeloansandadvances可供出售金融資產Available-for-salefinancialassets持有至到期投資Held-to-maturityinvestment長期應收款Long-termreceivables長期股權投資Long-termequityinvestment投資性房地產Investmentproperty固定資產原價Originalvalueoffixedassets累計折舊accumulateddepreciation固定資產凈值Netvalueoffixedassets固定資產減值準備fixedassetsdepreciationreserves固定資產凈額Netvalueoffixedassets在建工程Constructioninprogress固定資產清理Disposaloffixedassets生產性生物資產Productivebiologicalassets油氣資產Oilandgasassets無形資產Intangibleassets開發(fā)支出Developmentexpenditure商譽Goodwill長期待攤費用Long-termdeferredexpenses遞延所得稅資產Deferredincometaxassets其他非流動資產Othernon-currentassets特準儲備物資physicalassetsreservespecificallyauthorized非流動資產合計Totalnon-currentassets流動負債Currentliabilities短期借款Short-termborrowing向中央銀行借款Borrowingfromcentralbank吸收存款及同業(yè)存放Depositfromcustomersandinterbank拆入資金B(yǎng)orrowingfunds以公允價值計量且其變動計入當期損益的金融負債Financialassetsmeasuredasfairvalueandthevariationincludedincurrentprofitandloss金融負債financialliability賣出回購金融資產款Financialassetssoldforrepurchase應付手續(xù)費及傭金Handlingchargesandcommissionspayable職工獎勵及福利基金bonusandallowancebond應付分保賬款Dividendpayableforreinsurance保險合同準備金Reservefundforinsurancecontract代理買賣證券款Receivingfromvicariouslytradedsecurities預計負債Anticipationliabilities遞延收益Deferredincome集體資本Collectivecapital民營資本Privatecapital其他權益工具Otherequityinstruments優(yōu)先股preferredstock永續(xù)債Perpetualcapitalsecurities其他綜合收益Othercomprehensiveincome外幣報表折算差額transitionreserve盈余公積Surplusreserves法定公積金legalaccumulationfund任意公積金Optionalaccumulationfund儲備基金Reservefunds利潤歸還投資Capitalredemption一般風險準備Generalriskpreparation未分配利潤Undistributedprofit歸屬于母公司所有者權益合計Totalowner'sequityvestinparentcompany少數股東權益Minoritystockholder'sinterest利潤表ProfitStatement退保金Surrendervalue賠付支出凈額Netpaymentsforinsuranceclaims提取保險合同準備金凈額Reservefundforinsurancecontracts支付給職工以及為職工支付的現金Cashpaidtoemployeeandforemployee支付的其他與經營活動有關的現金Cashpaidforothersrelatingtobusinessactivities經營活動產生的現金流量凈額Netcashflowfrombusinessactivities投資活動產生的現金流量：Cashflowarisingfrominvestment:處置子公司及其他營業(yè)單位收回的現金凈額Netcashfromdisposalofsubsidiarycorporationandotherbusinessentity購建固定資產、無形資產和其他長期資產支付的現金Cashpurchasingfixedassets,intangibleassetsandotherlong-termassets投資支付的現金Cashpaidforinvestment質押貸款凈增加額Netincreaseofhypothecatedloan取得子公司及其他營業(yè)單位支付的現金凈額Netcashfromsubsidiarycorporationandotherbusinessentity支付的其他與投資活動有關的現金Cashpaidforotherrelevantinvestmentactivities籌資活動產生的現金流量：Cashflowfromfinancialactivities其中：子公司吸收少數股東投資收到的現金Thereinto:cashfromminoritystockholdersbysubsidiarycorporation收到其他與籌資活動有關的現金Cashfromotherrelevantfinancingactivities償還債務支付的現金Cashpaidfordebts分配股利、利潤或償付利息支付的現金Cashpaidfordistributionofdividendsorprofits,orcashpaymentsforinterests其中：子公司支付給少數股東的股利、利潤Thereinto:dividendsandprofitspaidtominoritystockholdersfromsubsidiarycorporation匯率變動對現金及現金等價物的影響Impactofexchange