會計報表審計詞匯

1、資產(chǎn)負債表 Balance Sheet編制單位 Name of enterprise期末數(shù) Closing balance期初數(shù) Opening balance流動資產(chǎn) Current assets貨幣資金 Currency fund結(jié)算備付金 Deposit reservation for balance拆出資金 Lending funds公允價值計量 fair value measurement當期損益 current profit and loss金融資產(chǎn) Financial assets衍生金融資產(chǎn) Derivative financial assets應(yīng)收票據(jù) Note receiv

2、able應(yīng)收賬款 Accounts receivable預(yù)付款項 Prepayment應(yīng)收保費 Premiums receivable應(yīng)收分保賬款 Reinsurance accounts receivable應(yīng)收分保準備金 Reinsurance reserve fund receivable應(yīng)收利息 Interest receivable應(yīng)收股利 Dividend receivable其他應(yīng)收款 Other receivable買入返售金融資產(chǎn) Redemptory monetary capital for sale存貨 Inventory庫存商品(產(chǎn)成品) Merchandise inv

3、entory (finished product)其他流動資產(chǎn) Other current assets劃分為持有待售的資產(chǎn) Classified as available for sale assets一年內(nèi)到期的非流動性資產(chǎn)Non-current assets matured within one year流動資產(chǎn)合計 Total current assets非流動資產(chǎn) Non-current assets發(fā)放貸款及墊款 Make loans and advances可供出售金融資產(chǎn) Available-for-sale financial assets持有至到期投資 Held-to-ma

4、turity investment長期應(yīng)收款 Long-term receivables長期股權(quán)投資 Long-term equity investment投資性房地產(chǎn) Investment property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)減值準備 fixed assets depreciation reserves固定資產(chǎn)凈額 Net value of fixed assets在建工程 Construction in pr

5、ogress固定資產(chǎn)清理 Disposal of fixed assets生產(chǎn)性生物資產(chǎn) Productive biological assets油氣資產(chǎn) Oil and gas assets無形資產(chǎn) Intangible assets開發(fā)支出 Development expenditure商譽 Goodwill長期待攤費用 Long-term deferred expenses遞延所得稅資產(chǎn) Deferred income tax assets其他非流動資產(chǎn) Other non-current assets特準儲備物資 physical assets reserve specifically

6、 authorized非流動資產(chǎn)合計 Total non-current assets流動負債 Current liabilities短期借款 Short-term borrowing向中央銀行借款 Borrowing from central bank吸收存款及同業(yè)存放 Deposit from customers and interbank拆入資金 Borrowing funds以公允價值計量且其變動計入當期損益的金融負債 Financial assets measured as fair value and the variation included in current profit

7、 and loss金融負債 financial liability賣出回購金融資產(chǎn)款 Financial assets sold for repurchase應(yīng)付手續(xù)費及傭金 Handling charges and commissions payable職工獎勵及福利基金 bonus and allowance bond應(yīng)付分保賬款 Dividend payable for reinsurance保險合同準備金 Reserve fund for insurance contract代理買賣證券款 Receiving from vicariously traded securities預(yù)計負債

8、 Anticipation liabilities遞延收益 Deferred income集體資本 Collective capital民營資本 Private capital其他權(quán)益工具 Other equity instruments優(yōu)先股 preferred stock永續(xù)債 Perpetual capital securities其他綜合收益 Other comprehensive income外幣報表折算差額 transition reserve盈余公積 Surplus reserves法定公積金 legal accumulation fund任意公積金 Optional accum

9、ulation fund儲備基金 Reserve funds利潤歸還投資 Capital redemption一般風(fēng)險準備General risk preparation未分配利潤 Undistributed profit歸屬于母公司所有者權(quán)益合計 Total owner's equity vest in parent company少數(shù)股東權(quán)益 Minority stockholder's interest利潤表 Profit Statement退保金 Surrender value賠付支出凈額 Net payments for insurance claims提取保險合同準

10、備金凈額 Reserve fund for insurance contracts保單紅利支出 Bond insurance expense分保費用 Reinsurance expense營業(yè)稅金及附加 Business tax and surcharges銷售費用 Selling expenses管理費用 Administration expenses研究與開發(fā)費 research and development expenses財務(wù)費用 Financial expense利息支出 interest expense匯兌凈損失（凈收益以“-”號填列） Exchange net loss ( n

11、et income filled in mark "-")資產(chǎn)減值損失 Assets impairment loss公允價值變動收益（損失以“-”號填列）Add: income from fair value variation (loss filled in mark "-")投資收益（損失以“-”號填列） Income from investment (loss filled in mark "-")對聯(lián)營企業(yè)和合營企業(yè)的投資收益income from investment to joint venture and coopera

12、tive enterprise)匯兌收益（損失以“-”號填列） Exchange gain (loss filled in mark "-")營業(yè)利潤（虧損以“”號填列） Operating profit (loss filled in mark "-")加：營業(yè)外收入 Add: nonbusiness income其中：非流動資產(chǎn)處置利得 Thereinto: disposal gains from non-current assets非貨幣性資產(chǎn)交換利得 Exchange gains from non-monetary assets exchange

13、政府補助 Government subsidy債務(wù)重組利得 Gains from debt restructuring減：營業(yè)外支出 Subtract: non-business expenditure其中：非流動資產(chǎn)處置損失 Thereinto: disposal loss on non-current assets非貨幣性資產(chǎn)交換損失 Non-monetary assets exchange loss債務(wù)重組損失 Loss on arrangement減：所得稅費用 Subtract: income tax expense凈利潤（凈虧損以“”號填列）Net profit (net defi

14、ciency filled in mark "-")歸屬于母公司所有者的凈利潤 Net profit attributed to the parent company owners少數(shù)股東損益 Minority interest income其他綜合收益的稅后凈額 Net of tax from other comprehensive income以后不能重分類進損益的其他綜合收益 Other comprehensive income cannot reclassified into the profit and loss其中：1、重新計量設(shè)定受益計劃凈負債或凈資產(chǎn)的變動

15、Thereinto: 1. Remeasure the variation of net indebtedness or net asset of defined benefit plans權(quán)益法下在被投資單位不能重分類進損益的其他綜合收益中享有的份額 Share in other comprehensive income that cannot be classified into profit and loss under equity method以后將重分類進損益的其他綜合收益 Other comprehensive income that will be reclassified i

16、nto the profit and loss其中：1、權(quán)益法下在被投資單位以后將重分類進損益的其他綜合收益中享有的份額 Thereinto: 1. Share in other comprehensive income that will be classified into profit and loss under equity method可供出售金融資產(chǎn)公允價值變動損益 Changes in fair value through profit and loss of available-for-sale financial assets持有至到期投資重分類為可供出售金融資產(chǎn)損益 He

17、ld-to-maturity investment reclassified into available-for sale financial assets現(xiàn)金流量套期損益的有效部分 Effective part of cash-flow hedge profit and loss外幣財務(wù)報表折算差額 Balance arising from the translation of foreign currency financial statements歸屬于母公司所有者的綜合收益總額 Total comprehensive income attributed to parent compa

18、ny owners每股收益：Earnings per share稀釋每股收益 Diluted EPS現(xiàn)金流量表 Cash Flow Statement收回投資收到的現(xiàn)金 Cash from recouping the capital outlay取得投資收益收到的現(xiàn)金 Cash from investment income處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)而收回的現(xiàn)金凈額 Net cash from disposal of fixed assets, intangible assets and other long-term assets經(jīng)營活動產(chǎn)生的現(xiàn)金流量：Cash flow arisi

19、ng from financial activities銷售商品、提供勞務(wù)收到的現(xiàn)金 Cash from sale and render service客戶存款和同業(yè)存放款項凈增加額 Net increase of customer's deposit and deposit taking of interbank向中央銀行借款凈增加額 Net increase borrowings from central bank向其他金融機構(gòu)拆入資金凈增加額 Net increase borrowing funds to other financing institution收到原保險合同保費取

20、得的現(xiàn)金 Cash from original insurance contract premium收到再保險業(yè)務(wù)現(xiàn)金凈額 Net cash from reinsurance business保戶儲金及投資款凈增加額 Net increase of insured deposit and investment處置以公允價值計量且其變動計入當期損益的金融資產(chǎn)凈增加額 Net increase of financial assets disposal measured as fair value and the variation included in current profit and lo

21、ss回購業(yè)務(wù)資金凈增加額 Net increase of repurchasing business funds收到的稅費返還 Refund of tax and levies收到的其他與經(jīng)營活動有關(guān)的現(xiàn)金 Cash relating to other business activities經(jīng)營活動現(xiàn)金流入小計 Cash inflow from business activities購買商品、接受勞務(wù)支付的現(xiàn)金 Cash from purchasement and receiving service payments客戶貸款及墊款凈增加額 Net increase of customer lo

22、ans and advances存放中央銀行和同業(yè)款項凈增加額 Net increase depositing in central bank and other banks支付原保險合同賠付款項的現(xiàn)金 Cash paid for original insurance contract compensation payment支付保單紅利的現(xiàn)金 Cash paid for policy dividend支付給職工以及為職工支付的現(xiàn)金 Cash paid to employee and for employee支付的其他與經(jīng)營活動有關(guān)的現(xiàn)金 Cash paid for others relati

23、ng to business activities經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額 Net cash flow from business activities投資活動產(chǎn)生的現(xiàn)金流量：Cash flow arising from investment:處置子公司及其他營業(yè)單位收回的現(xiàn)金凈額 Net cash from disposal of subsidiary corporation and other business entity購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)支付的現(xiàn)金 Cash purchasing fixed assets, intangible assets and other long-term assets投資支付的現(xiàn)金 Cash paid for investment質(zhì)押貸款凈增加額 Net increase of hypothecated loan取得子公司及其他營業(yè)單位支付的現(xiàn)金凈額 Net cash from subsidiary cor