您好， 我也贡献一些吧。Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner\'s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders\' equity 股东权益Window dressing 门面粉饰Account 帐
审计 鉴证 可信赖程度 of financial statements 财务报表审计 procedures 执行商定程序 levels of assurance 高水平保证 编制 可靠性 相关性 skepticism 职业谨慎 客观性 12. professional competence 专业胜任能力 项目经理 engagement letter 业务约定书 audit 连续审计 client 委托人 CPA 更换注册会计师 existing CPA 现任注册会计师 successor CPA 后任注册会计师 preceding CPA前任注册会计师 the audit report 出具审计报告 专家 board of directors 董事会 of the entity‘ s business 了解被审计单位情况 material misstatement risks评估重大错报风险 the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 general knowledge of —— 初步了解―――的情况 more knowledge of—— 进一步了解的情况 prior year‘s working papers 以前年度工作底稿 of meeting 会议纪要 risks 经营风险 适当性 estimate 会计估计 representations 管理层声明 concern assumption 持续经营假设 plan 审计计划 audit areas 重点审计领域 错误 舞弊 or additional procedures 修改或追加审计程序 of assets 侵占资产 without substance 虚假交易 pressures 异常压力 suspected noncompliance 涉嫌存在违法行为 重要性 the materiality level 超过重要性水平 the materiality level 接近重要性水平 acceptably low level 可接受水平 overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 or omissions 错报或漏报 总计 events 期后事项 the financial statements 调整财务报表 additional audit procedures 实施追加的审计程序 risk 审计风险 risk 检查风险 audit opinion 不适当的审计意见 misstatement 重大的错报 misstatement 可容忍错报 acceptable level of detection risk 可接受的检查风险
Asset 资产 Foud 资金 Resource 资源Liability 负债 Owner's equety 所有者权益
ABCDEFGHIJKLMNOPQRSTUVWXYZ 建议您先把审计和会计考过再说吧。一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资 Long-term investment 长期股权投资 Long-term equity investment 委托贷款 Entrusted loan receivable 长期债权投资 Long-term debt investment 长期投资合计 Total for long-term investment 减：长期股权投资减值准备 Less: Impairment for long-term equity investment 减：长期债权投资减值准备 Less: Impairment for long-term debt investment 减：委托贷款减值准备 Less: Provision for entrusted loan receivable 长期投资净额 Net bal of long-term investment 其中：合并价差 Include: Goodwill (Negative goodwill) 固定资产 Fixed assets 固定资产原值 Cost 减：累计折旧 Less: Accumulated Depreciation 固定资产净值 Net bal 减：固定资产减值准备 Less: Impairment for fixed assets 固定资产净额 NBV of fixed assets 工程物资 Material holds for construction of fixed assets 在建工程 Construction in progress 减：在建工程减值准备 Less: Impairment for construction in progress 在建工程净额 Net bal of construction in progress 固定资产清理 Fixed assets to be disposed of 固定资产合计 Total fixed assets 无形资产及其他资产 Other assets & Intangible assets 无形资产 Intangible assets 减：无形资产减值准备 Less: Impairment for intangible assets 无形资产净额 Net bal of intangible assets 长期待摊费用 Long-term deferred expense 融资租赁——未担保余值 Finance lease – Unguaranteed residual values 融资租赁——应收融资租赁款 Finance lease – Receivables 其他长期资产 Other non-current assets 无形及其他长期资产合计 Total other assets & intangible assets 递延税项 Deferred Tax 递延税款借项 Deferred Tax assets 资产总计 Total assets 负债及所有者（或股东）权益 Liability & Equity 流动负债 Current liability 短期借款 Short-term loans 应付票据 Notes payable 应付账款 Accounts payable 已结算尚未完工款 预收账款 Advance from customers 应付工资 Payroll payable 应付福利费 Welfare payable 应付股利 Dividend payable 应交税金 Taxes payable 其他应交款 Other fees payable 其他应付款 Other payable 预提费用 Accrued Expense 预计负债 Provision 递延收益 Deferred Revenue 一年内到期的长期负债 Long-term liability due within one year 其他流动负债 Other current liability 流动负债合计 Total current liability 长期负债 Long-term liability 长期借款 Long-term loans 应付债券 Bonds payable 长期应付款 Long-term payable 专项应付款 Grants & Subsidies received 其他长期负债 Other long-term liability 长期负债合计 Total long-term liability 递延税项 Deferred Tax 递延税款贷项 Deferred Tax liabilities 负债合计 Total liability 少数股东权益 Minority interests 所有者权益（或股东权益） Owners’ Equity 实收资本（或股本） Paid in capital 减；已归还投资 Less: Capital redemption 实收资本（或股本）净额 Net bal of Paid in capital 资本公积 Capital Reserves 盈余公积 Surplus Reserves 其中：法定公益金 Include: Statutory reserves 未确认投资损失 Unrealised investment losses 未分配利润 Retained profits after appropriation 其中：本年利润 Include: Profits for the year 外币报表折算差额 Translation reserve 所有者（或股东）权益合计 Total Equity 负债及所有者（或股东）权益合计 Total Liability & Equity 三、利润及利润分配表 Income statement and profit appropriation 一、主营业务收入 Revenue 减：主营业务成本 Less: Cost of Sales 主营业务税金及附加 Sales Tax 二、主营业务利润（亏损以“—”填列） Gross Profit ( - means loss) 加：其他业务收入 Add: Other operating income 减：其他业务支出 Less: Other operating expense 减：营业费用 Selling & Distribution expense 管理费用 G&A expense 财务费用 Finance expense 三、营业利润（亏损以“—”填列） Profit from operation ( - means loss) 加：投资收益（亏损以“—”填列） Add: Investment income 补贴收入 Subsidy Income 营业外收入 Non-operating income 减：营业外支出 Less: Non-operating expense 四、利润总额（亏损总额以“—”填列） Profit before Tax 减：所得税 Less: Income tax 少数股东损益 Minority interest 加：未确认投资损失 Add: Unrealised investment losses 五、净利润（净亏损以“—”填列） Net profit ( - means loss) 加：年初未分配利润 Add: Retained profits 其他转入 Other transfer-in 六、可供分配的利润 Profit available for distribution( - means loss) 减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves 提取法定公益金 Appropriation of statutory welfare fund 提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund 提取储备基金 Appropriation of reserve fund 提取企业发展基金 Appropriation of enterprise expansion fund 利润归还投资 Capital redemption 七、可供投资者分配的利润 Profit available for owners' distribution 减：应付优先股股利 Less: Appropriation of preference share's dividend 提取任意盈余公积 Appropriation of discretionary surplus reserve 应付普通股股利 Appropriation of ordinary share's dividend 转作资本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital 八、未分配利润 Retained profit after appropriation 补充资料： Supplementary Information: 1． 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments 2． 自然灾害发生损失 Losses from natural disaster 3． 会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting policies 4． 会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates 5． 债务重组损失 Losses from debt restructuring
