2020年ACCA备考资料干货分享：审计报告：Audit report
来源：长理培训发布时间：2020-03-11 12:23:36
审计报告：Audit report
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
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
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
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