2008 年注册会计师英语资料-会计科目名称和编号
会计科目名称和编号 Chart of Accounts
顺序号 编号 名称 NO. Code Title
一、资产类 I. Assets
1 1001 现金 1 1001 Cash on hand
2 1002 银行存款 2 1002 Cash in bank
3 1009 其他货币资金 3 1009 Other monetary funds
100901 外埠存款 100901 Deposits in other cities
100902 银行本票 100902 Cashier's Check
100903 银行汇票 100903 Bank draft
100904 信用卡 100904 Credit Card
100905 信用证保证金 100905 L/C guarantee deposit
100906 存出投资款 100906 Investment paid
4 1101 短期投资 4 1101 Short-term investments
110101 股票 110101 Stock
110102 债券 110102 Bond
110103 基金 110103 Fund
110110 其他 110110 Others
5 1102 短期投资跌价准备 5 1102 Provision for short-term investment Write—down
6 1111 应收票据 6 1111 Notes receivable
7 1121 应收股利 7 1121 Dividend receivable
8 1122 应收利息 8 1122 Interest receivable
9 1131 应收账款 9 1131 Accounts receivable
10 1133 其他应收款 10 1133 Other receivables
11 1141 坏账准备 11 1141 Provision for bad debts
12 1151 预付账款 12 1151 Advances to suppliers
13 1161 应收补贴款 13 1161 Subsidies receivable
14 1201 物资采购 14 1201 Materials purchased
15 1211 原材料 15 1211 Raw materials
16 1221 包装物 16 1221 Packaging materials
17 1231 低值易耗品 17 1231 Low-valued consumables
18 1232 材料成本差异 18 1232 Cost variance of materials
19 1241 自制半成品 19 1241 Self-manufactured semi-finished product
20 1243 库存商品 20 1243 Goods on hand
21 1244 商品进销差价 21 1244 Margin between Selling and purchasing prices
22 1251 委托加工物资 22 1251 Materials on Consignment for further processing
23 1261 委托代销商品 23 1261 Goods on consignment
24 1271 受托代销商品 24 1271 Fiduciary goods for sale
25 1281 存货跌价准备 25 1281 Provision for inventory write-down
26 1291 分期收款发出商品 26 1291 Goods on installment sale
27 1301 待摊费用 27 1301 Prepaid expenses
28 1401 长期股权投资 28 1401 Long-term equity investments
140101 股票投资 140101 Stock investment
140102 其他股权投资 140102 Other equity investment
29 1402 长期债权投资 29 1402 Long-term debt investments
140201 债券投资 140201 Bond investment
140202 其他债权投资 140202 Other debt investment
30 1421 长期投资减值准备 30 1421 Provision for impairment of long-term investments
31 1431 委托贷款 31 1431 Designated loan receivable
143101 本金 143101 Principal
143102 利息 143102 Interest
143103 减值准备 143103 Provision for impairment
32 1501 固定资产 32 1501 Fixed assets
33 1502 累计折旧 33 1502 Accumulated depreciation
34 1505 固定资产减值准备 34 1505 Provision for impairment of fixed assets
35 1601 工程物资 35 1601 Construction materials
160101 专用材料 160101 Materials for special use
160102 专用设备 160102 Equipment for special use
160103 预付大型设备款 160103 Advances to suppliers of giant equipment
160104 为生产准备的工具及器 160104 Tools and apparatus for use in production
具
36 1603 在建工程 36 1603 Construction in progress
37 1605 在建工程减值准备 37 1605 Provision for impairment of construction in progress
38 1701 固定资产清理 38 1701 Disposal of fixed assets
39 1801 无形资产 39 1801 Intangible assets
40 1805 无形资产减值准备 40 1805 Provision for impairment of intangible assets
41 1815 未确认融资费用 41 1815 Unrecognized financing expenses
42 1901 长期待摊费用 42 1901 Long-term prepayments
43 1911 待处理财产损溢 43 1911 Asset gain or loss in suspense
191101 待处理流动资产损溢 191101 Current asset gain or loss in suspense
191102 待处理固定资产损溢 191102 Fixed asset gain or loss in suspense
二、负债类 II. Liabilities
44 2101 短期借款 44 2101 Short-term loans
45 2111 应付票据 45 2111 Notes payable
46 2121 应付账款 46 2121 Accounts payable
47 2131 预收账款 47 2131 Advances from customers
48 2141 代销商品款 48 2141 Consignment-in money
49 2151 应付工资 49 2151 Accrued payroll
50 2153 应付福利费 50 2153 Welfare expenses payable
51 2161 应付股利 51 2161 Dividend payable
52 2171 应交税金 52 2171 Taxes payable
217101 应交增值税 217101 VAT payable
21710101 进项税额 21710101 Input VAT
21710102 已交税金 21710102 Taxes paid
21710103 转出未交增值税 21710103 Transfer-out of unpaid VAT
21710104 减免税款 21710104 VAT deductions and exemptions
21710105 销项税额 21710105 Output VAT
21710106 出口退税 21710106 Refund of export duty
21710107 进项税额转出 21710107 Transfer-out of input VAT
21710108
出口抵减内销产品应纳
税额
21710108
Export duty deductible from taxes payable on domestic
sales
21710109 转出多交增值税 21710109 Transfer-out of overpaid VAT
21710110 未交增值税 21710110 Unpaid VAT
217102 应交营业税 217102 Business tax payable
217103 应交消费税 217103 Consumption tax payable
217104 应交资源税 217104 Resources tax payable
217105 应交所得税 217105 Income tax payable
217106 应交土地增值税 217106 Land appreciation tax payable
217107 应交城市维护建设税 217107 Urban construction and maintenance tax payable
217108 应交房产税 217108 Property tax payable
217109 应交土地使用税 217109 Land use tax payable
217110 应交车船使用税 217110 Vehicle and vessel usage tax payable
217111 应交个人所得税 217111 Individual income tax payable
53 2176 其他应交款 53 2176 Other payables
54 2181 其他应付款 54 2181 Other amounts payable
55 2191 预提费用 55 2191 Accrued expenses
56 2201 待转资产价值 56 2201 Asset value to be carried over
57 2211 预计负债 57 2211 Estimated liabilities
58 2301 长期借款 58 2301 Long-term borrowings
59 2311 应付债券 59 2311 Bond payable
231101 债券面值 231101 Par value of bond
231102 债券溢价 231102 Premium on bond
231103 债券折价 231103 Discount on bond
231104 应计利息 231104 Accrued interest
60 2321 长期应付款 60 2321 Long-term payables
61 2331 专项应付款 61 2331 Special payables
62 2341 递延税款 62 2341 Deferred taxes
三、所有者权益类 Ⅰ .Owners' Equity
63 3101 实收资本 ( 或股本 ) 63 3101 Paid-in capital (or stock)
64 3103 归还投资 64 3103 Investment returned
65 3111 资本公积 65 3111 Capital surplus
311101 资本 ( 或股本 ) 溢价 311101 Premium on capital (or stock)
311102
接受捐赠非现金资产准
备
311102 Reserve of donated non-cash assets
311103 接受现金捐赠 311103 Cash donation
311104 股权投资准备 311104 Equity investment reserve
311105 拨款转入 311105 Transfer-in of appropriations
311106 外币资本折算差额 311106 Foreign currency translation difference
311107 其他资本公积 311107 Other capital surplus
66 3121 盈余公积 66 3121 Surplus reserve
312101 法定盈余公积 312101 Statutory surplus reserve
312102 任意盈余公积 312102 Discretionary surplus reserve
312103 法定公益金 312103 Statutory public welfare fund
312104 储备基金 312104 Reserve fund
312105 企业发展基金 312105 Enterprise expansion fund
312106 利润归还投资 312106 Profit capitalized on return of investment
67 3131 本年利润 67 3131 Profit for the year
68 3141 利润分配 68 3141 Profit distribution
314101 其他转入 314101 Other transfer-ins
314102 提取法定盈余公积 314102 Appropriation of statutory surplus reserve
314103 提取法定公益金 314103 Appropriation of statutory public welfare fund
314104 提取储备基金 314104 Appropriation of reserve fund
314105 提取企业发展基金 314105 Appropriation of enterprise expansion fund
314106
提取职工奖励及福利基
金
314106 Appropriation of employee welfare and bonus fund
314107 利润归还投资 314107 Profit capitalized on return of investment
314108 应付优先股股利 314108 Dividend payable on preferred stock
314109 提取任意盈余公积 314109 Appropriation of discretionary surplus reserve
314110 应付普通股股利 314110 Dividend payable on common stock
314111
转作资本 ( 或股本 ) 的
普通股股利
314111
Conversion of common stock dividend into capital (or
stock)
314115 未分配利润 314115 Undistributed profit
四、成本类 IV. Costs
69 4101 生产成本 69 4101 Production cost
410101 基本生产成本 410101 Primary production cost
410102 辅助生产成本 410102 Auxiliary production cost
70 4105 制造费用 70 4105 Manufacturing expenses
71 4107 劳务成本 71 4107 Cost of service
五、损益类 V. Income and losses
72 5101 主营业务收入 72 5101 Revenue from main operations
73 5102 其他业务收入 73 5102 Revenue from other operations
74 5201 投资收益 74 5201 Investment income
75 5203 补贴收入 75 5203 Revenue from subsidies
76 5301 营业外收入 76 5301 Non-operating revenue
77 5401 主营业务成本 77 5401 Cost of main operations
78 5402 主营业务税金及附加 78 5402 Taxes and surcharge for main operations
79 5405 其他业务支出 79 5405 Expenditures on other operations
80 5501 营业费用 80 5501 Operating expenses
81 5502 管理费用 81 5502 General and administrative expenses
82 5503 财务费用 82 5503 Financial expenses
83 5601 营业外支出 83 5601 Non-operating expenditures
84 5701 所得税 84 5701 Income tax
85 5801 以前年度损益调整 85 5801 Adjustment to prior years' income and losses
2008 年注册会计师英语资料-会计报表名称
会计报表格式
Ⅲ.Formats of Financial Statements
编号 会计报表名称 编报期
Code Name of Financial Statement Reporting period
会企 01 表 资产负债表 中期报告、年度报告
Form AF-01 Balance sheet Interim ， annual
会企 02 表 利润表 中期报告、年度报告
Form AF-02 Income statement Interim ， annual
会企 03 表 现金流量表 ( 至少 ) 年度报告
Form AF-03 Cash flow statement (At least)Annual
会企 01 表附表 1 资产减值准备明细表 年度报告
Form AF-01-Supporting Statement
1
Statement of provision for impairment of assets Annual
会企 01 表附表 2 股东权益增减变动表 年度报告
Form AF-01-Supporting Statement
2
Statement of changes in stockholders ‘equity Annual
会企 01 表附表 3 应交增值税明细表 中期报告、年度报告
Form AF-01-Supporting Statement
3
VAT payable movement table Interim ， annual
会企 02 表附表 1 利润分配表 年度报告
FormAF-02-SupportingStatement 1 Statement of profit distribution Annual
会企 02 表附表 2 分部报表 ( 业务分部 ) 年度报告
FormAF-02-SupportingStatement 2 Business segment statement Annual
会企 02 表附表 3 分部报表 ( 地区分部 ) 年度报告
Form AF-02-Supporting Statement
3
Geographical segment statement Annual
2008 年注册会计师英语资料-资产减值准备明细表
资产减值准备明细表
Statement of provision for impairment of Assets
编制单位： 年度 单位：元
Prepared by: Period: Monetary unit: RMB yuan
项 目 年初余额 本年增加数 本年转回数 年末余额
Item Beginning balance
increase for current
year
Reversal for current
year
Ending balance
一、坏账准备合计
I. Total amounts of bad debts provided
其中：应收账款
Including: Accounts receivable
其他应收款
Other receivables
二、短期投资跌价准备合计
II. Total amounts of short-term
其中：股票投资
Including: Stock investment
债券投资
Bond investment
三、存货跌价准备合计
Ⅰ . Total amounts of inventory
write-down provided
其中：库存商品
Including: Goods on hand
原材料
Raw materials
四、长期投资减值准备合计
IV. Total amounts provided for
impairment of long-term investments
其中：长期股权投资
Including: Long-term equity investment
长期债权投资
Long-term debt investment
五、固定资产减值准备合计
V. Total amounts provided for
impairment of fixed assets
其中：房屋、建筑物
Including: Buildings and structures
机器设备
Equipment and machinery
六、无形资产减值准备
VI. provision for impairment of intangible
assets
其中：专利权
Including: patent
商标权
Trade marks
七、在建工程减值准备
VII. Provision for impairment
八、委托贷款减值准备
VIII. Provision for impairment of
designated loan receivable
2008 年注册会计师英语资料-现金流量表
现金流量表
Cash Flow Statement
编制单位： 年度 单位：元
Prepared by: Period: Monetary unit: RMB yuan
项 目 行 次 金 额
Item Line No Amount
一、经营活动产生的现金流量：
I．Cash flows from operating activities:
销售产品、提供劳务收到的现金
Cash received from the sale of goods or rendering of services
1
收到的税费返还
Refunds of taxes
3
收到的其他与经营活动有关的现金
Other cash receipts relating to operating activities
8
现金流入小计
Sub-total of cash inflows
9
购买商品、接受劳务支付的现金
Cash paid for goods and services
10
支付给职工以及为职工支付的现金
Cash paid to and on behalf of employees
12
支付的各项税费
Payments of all types of taxes
13
支付的其他与经营活动有关的现金
Other cash payments relating to operating activities
18
现金流出小计
Sub-total of cash out flows
20
经营活动产生的现金流量净额
Net cash flows from operating activities
21
二、投资活动产生的现金流量：
Ⅰ．Cash flows from investing activities：
收回投资所收到的现金
Cash received from return of investments
22
取得投资收益所收到的现金
Cash received from return on investment
23
处置固定资产、无形资产和其他长期资产所收回的现金净额 25
Net cash received from the sale of fixed assets，intangible assets and other long- term
assets
收到的其他与投资活动有关的现金
other cash receipts relating to investing activities
28
现金流入小计
Sub-total of cash inflows
29
购建固定资产、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
30
投资所支付的现金
Cash paid to acquire investments
31
支付的其他与投资活动有关的现金
Other cash payments relating to investing activities
35
现金流出小计
Sub-total of cash outflows
36
投资活动产生的现金流量净额
Net cash flows from investing activities
37
三、筹资活动产生的现金流量：
Ⅰ，Cash flows from financing activities：
吸收投资所收到的现金
Cash received from investments by others
38
借款所收到的现金
Cash received from borrowings
40
收到的其他与筹资活动有关的现金
Other cash receipts relating to financing activities
43
现金流入小计
Sub-total of cash inflows
44
偿还债务所支付的现金
Cash repayments of amounts borrowed
45
分配股利、利润或偿付利息所支会的现金
Cash paid for distribution of dividends or profits and for interest expenses
46
支付的其他与筹资活动有关的现金
Other cash payments relating to financing activities
52
现金流出小计 53
Sub-total of cash outflows
筹资活动产生的现金流量净额
Net cash flows from financing activities
54
四、汇率变动对现金的影响
IV. Effect of changes in foreign exchange rate on cash
55
五、现金及现金等价物净增加额
V. Net increase in cash and cash equivalents
56
2008 年注册会计师英语资料-利润表
利润表
Income Statement
编制单位： 年 月
Prepared by: Month: year: Monetary unit: RMB yuan
项目 行次 本月数 本年累计数
Item Line No ． Current month Current year cumulative
一、主营业务收
Ⅰ ． Revenue from main operations
1
减：主营业各成本
Less ： Cost of main operations
4
主营业务税金及附加
Taxes and surcharge for main operations
5
二、主营业务利润 ( 亏损以“ - ”号填列 )
Ⅰ． Profit/Loss from main operations
10
加：其他业务利润 ( 亏损以“ - ”号填列 )
Add ： Profit/Loss from other operations
11
减：营业费用
Less ： Operating expenses
14
管理费用
General and administrative expenses
15
财务费用
Financial expenses
16
三、营业利润 (( 亏损以“ - ”号填列 )
Ⅰ． Operating profit/loss
18
加：投资收益 ( 亏损以“ - ”号填列 )
Add ： Investment income/losses
19
补贴收入
Revenue from subsidies
22
营业外收入
Non-operating revenue
23
减：营业外支出
Less ： Non-operating expenditures
25
四、利润总额 ( 亏损以“ - ”号填列 )
Ⅰ． Income/Loss before tax
27
减：所得税
Less ： Income tax
28
五、净利润 ( 亏损以“ - ”号填列 )
V ． Net income/loss
30
补充资料 Supplementary information:
项目 本年累计数 上年实际数
Item Current year cumulative Prior year actual
1． 出售、处置部门或被投资单位所得收益
Gain on sale and disposal of a department or an invested
enterprise
2 ．自然灾害发生的损失
Losses arising from natural disasters
3. 会计政策变更增加 ( 或减少 ) 利润总额
Increase ／ decrease in income before tax due to a change in
accounting policy
4. 会计估计变更增加 ( 或减少 ) 利润总额
Increase/decrease in income before tax due to a change in
accounting estimate
5 ．债务重组损失
Losses arising from debt restructurings
6 ．其他
Others
2008 年注册会计师英语资料-资产负债表
资产负债表
Balance Sheet
编制单位： 年 月 日 单位：元
Prepared by: Month: Date: year: Monetary unit:
资 产 行次 年初数 期末数 负债和所有者权益 行次 年初数 期末数
Assets
Line
No
．
Beg.
balance
End.
balance
( 或股东权益 )
Line
No.
Beg.
balance
End.
balance
Liabilities & Owners'
(Stockholders') equity
流动资产： 流动负债：
Current assets ： Current liabilities
货币资金 短期借款
Monetary funds
1
Short-term loans
68
短期投资 应付票据
Short-term investments
2
Notes payable
69
应收票据 应付账款
Notes receivable
3
Accounts payable
70
应收股利 预收账款
Dividend receivable
4
Advances from customers
71
应收利息 应付工资
Interest receivable
5
Accrued payroll
72
应收账款 应付福利费
Accounts receivable
6
Welfare expenses payable
73
其他应收款 应付股利
Other receivables
7
Dividend payable
74
预付账款 应交税金
Advances to suppliers
8
Taxes payable
75
应收补贴款 其他应交款
Subsidies receivable
9
Other payables
80
存货 其他应付款
Inventories
10
Other amounts payable
81
待摊费用 11 预提费用 82
Prepaid expenses Accrued expenses
一年内到期的长期债权
投资
预计负债
Long-term debt
investment due with in a
year
21
Estimated liabilities
83
其他流动资产 一年内到期的长期负债
Other current assets
24
Long-term liabilities due within a year
86
流动资产合计 其他流动负债
Sub-total of current assets
31
Other current liabilities
90
长期投资：
Long-term investments ：
长期股权投资 流动负债合计
Long-term equity
investment
32
Sub-total of current liabilities
100
长期债权投资 长期负债：
Long-term debt
investment
34
Long-term liabilities
长期投资合计 长期借款
Sub-total of long-term
investments
38
Long-term borrowings
101
固定资产： 应付债券
Fixed assets ： Bonds payable
102
固定资产原价 长期应付款
Fixed assets-cost
39
Long-term payables
103
减：累计折旧 专项应付款
Less ： Accumulated
depreciation
40
Special payables
106
固定资产净值 其他长期负债
Fixed assets-NBV
41
Other long-term liabilities
108
减：固定资产减值准备 长期负债合计
Less ： Provision for
impairment Of fixed
assets
42
Sub-total of long-term liabilities
110
固定资产净额 43 递延税项：
Fixed assets-net Deferred taxes
工程物资 递延税款贷项
Construction materials
44
Deferred tax credit
111
在建工程 负债合计
Construction in progress
45
Total liabilities
114
固定资产清理
Disposal of fixed assets
46
固定资产合计 所有者权益 ( 或股东权益 )
Sub-total of fixed assets
50
Owners'(Stockholders')equity
无形资产及其他资产： 实收资本 ( 或股本 )
Intangible and other
assets ：
Paid-in capital(or stock)
115
无形资产 减：已归还投资
Intangible assets
51
Less ： Investment returned
116
长期待摊资产 实收资本 ( 或股本 ) 净额
Long-term prepayments
52
Paid-in capital(or stock)-net
117
其他长期资产 资本公积
Other long-term assets
53
Capital surplus
118
无形资产及其他资产合
计
盈余公积
Sub-total of intangible
and other assets
60
Surplus reserve
119
其中：法定公益金
Including ： Statutory public welfare
fund
120
递延税项 未分配利润
Deferred taxes ： Undistributed profit
121
递延税款借项 所有者权益 ( 或股东权益 ) 合计
Deferred tax debit
61
Total owners'(stockholders')equity
122
资产总计
负债和所有者权益 ( 或股东权益 )
合计
Total assets
67
Total liabilities & owners'
(stockholders') equity
135
2008 年注册会计师英语资料-所有者权益增减变动表
所有者权益（或股东权益）增减变动表
Statement of changes in owner ' s (Stockholders ' ) Equity
编制单位： 年度 单位：元
Prepared by: Period: Monetary unit: RMB yuan
项 目 行次 本年数 上年数
Item Line No. Current year Prior year
一、实收资本（或股本）
I. Paid-in capital (or stock)
年初余额
Beginning balance
1
本年增加数
Increase in the current year
2
其中：资本公积转入
Including: Transfer-in from capital surplus
3
盈余公积转入
Transfer-in from surplus reserve
4
利润分配转入
Transfer-in from distribution of profit
5
新增资本（或股本）
Additional capital (or stock)
6
本年减少数
Decrease in the current year
10
年末余额
Ending balance
15
二、资本公积：
Ⅰ . Capital surplus
年初余额
Beginning balance
16
本年增加数
Increase in the current year
17
其中：资本（或股本）溢价
Including: premium on capital (or stock)
18
接受捐赠非现金资产准备 19
Reserve of donated non-cash assets
接受现金捐赠
Receipt of cash donation
20
股权投资准备
Equity investment reserve
21
拨款转入
Transfer-in from government appropriations
22
外币资本折算差额
Foreign currency capital translation difference
23
其他资本公积
Other capital surplus
30
本年减少数
Decrease in the current yea
40
其中：转增资本（或股本）
Including: Conversion into capital (or stock)
41
年末余额
Ending balance
45
三、法定和任意盈余公积：
Ⅰ . Statutory and discretionary surplus reserves
年初余额
Beginning balance
46
本年增加数
Increase in the current year
47
其中：从净利润中提取数
Including: Amount appropriated from net income
48
其中：法定盈余公积
Including: Statutory surplus reserve
49
任意盈余公积
Discretionary surplus reserve
50
储备基金
Reserve fund
51
企业发展基金
Enterprise expansion fund
52
法定公益金转入数
Transfer-in from statutory public welfare fund
53
本年减少数
Decrease in the current year
54
其中：弥补亏损
Including: Recovery of losses
55
转增资本（或股本）
Conversion into capital (or stock)
56
分派现金股利或利润
Distribution of cash dividend or profit
57
分派股票股利
Distribution of stock dividend
58
年末余额
Ending balance
62
其中：法定盈余公积
Including: Statutory surplus reserve
63
储备基金
Reserve fund
64
企业发展基金
Enterprise expansion fund
65
四、法定公益金：
IV. Statutory public welfare fund:
年初余额
Beginning balance
66
本年增加数
Increase in the current year
67
其中：从净利润中提取数
Including: Amount appropriated from net income
68
本年减少数
Decrease in the current year
70
其中：集体福利支出
Including: Collective welfare expenditures
71
年末余额 75
Ending balance
五、未分配利润：
V. Undistributed profit:
年初未分配利润
Undistributed profit at the beginning of the year
76
本年净利润（净亏损以“ - ”号填列）
Net income (or losses)for the year
77
本年利润分配
Profit distribution for the year
78
年末未分配利润（未弥补损以“ - ”号填列）
Undistributed profit/losses at end of the year
80
2008 年注册会计师英语资料-应交增值税明细
应交增值税明细
VAT Payable Movement table
编制单位： 年度 单位：元
Prepared by: Period: Monetary unit: RMB yuan
项 目 行次 本月数
Item Line No. Current year
本年累计数
一、应交增值税
I. Value-added tax payable:
1. 年初未抵扣数（以“ - ”号填列）
Amount not deducted at the beginning of the year
1 ×
2. 销项税额
Output VAT
2
出口退税
Refund of export duty
3
进项税额转出
Transfer-out of input VAT
4
转出多交增值税
Transfer-out of overpaid VAT
5
6
7
3. 进项税额
Input VAT
8
已交税金
Taxes paid
9
减免税款
VAT deductions and exemptions
10
出口抵减内销产品应纳税额
Export duty deductible from taxes payable on domestic sales
11
转出未交增值税
Transfer-out of unpaid VAT
12
13
14
4. 期未未抵扣数以 (“-“ 号填列 )
Amount not deducted at the end of the year
15 ×
二、未交增值税：
II. Unpaid VAT
1 ．年初未交数（多交数以“ - ”号填列）
Amount not paid at the beginning of the year
16 ×
2 ．本期转入数（多交数以“ - ”号填列）
Transfer-in for the current period
17
3 ．本期已交数
Amount paid in the current period
18
4 ．期末未交数（多交数以“ - ”号填列）
Amount not paid at the end of the year
20 ×
2008 年注册会计师英语资料-利润分配表
利润分配表
Statement of profit Distribution
编制单位： 年度 单位：元
Prepared by: Period: Monetary unit: RMB yuan
项 目 行次 本年实际 上年实际
Item Line No. Current year actual Prior year actual
一、净利润
income
1
加：年初未分配利润
Add: Undistributed profit at the beginning
2
其他转入
Other transfer-ins
4
二、可供分配的利润
II. Profit to be distributed
8
减：提取法定盈余公积
Less: Appropriation of statutory surplus reserve
9
提取法定公益金
Appropriation of statutory public welfare fund
10
提取职工奖励及福利基金
Appropriation of employee welfare and bonus fund
11
提取储备基金
Appropriation of reserve fund
12
提取企业发展基金
Appropriation of enterprise expansion fund
13
利润归还投资
Profit capitalized on return of investment
14
三、可供投资者分配的利润
III. Profit to be distributed to investors
16
减：应付优先股股利
Less: Dividend payable on preferred stock
17
提取任意盈余公积
Appropriation of discretionary surplus reserve
18
应付普通股股利
Dividend payable on common stock
19
转作资本（或股本）的普通股股利
Common stock dividend converted into
20
四、未分配利润
IV. Undistributed profit
25
2008 年注册会计师英语资料-分部报表(业务分部)
分部报表（业务分部）
Business Segment Statement
编制单位： 年度 单位：元
Prepared by: Period: Monetary unit: RMB yuan
项目 ××业务 ××业务 ××业务
…
…
其他业务 抵销 未分配项目 合计
Item Business A Business B Business C
…
…
Other
businesses
Write-off
Undistributed
items
total
本年 上年 本年 上年 本年 上年 本年 上年 本年 上年 本年 上年 本年 上年
Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior
year year year year year year year year year year year year year year
一、营业收入
合计
I ． Total
operating
revenues
其中：对外营
业收入
Including:
Revenue from
external sales
分部间营业
收入
Revenue from
inter-segment
sales
二、销售成本
合计
II. Total costs
of sales
其中：对外销
售成本
Including:
Cost of
external sales
分部间销售
成本
Cost of
inter-segment
sales
三、期间费用
合计
III. Total
period
expenses
四、营业利润
合计
IV. Total
operating
profit
五、资产总额
V. Total
assets
六、负债总额
VI. Total
liabilities
2008 年注册会计师英语资料-分部报表(地区分部)
分部报表（地区分部）
Geographical Segment Statement
编制单位： 年度 单位：元
Prepared by: Period: Monetary unit: RMB yuan
项目 ××地区 ××地区 ××地区
…
…
其他地区 抵销 未分配项目 合计
Item Region A Region B Region C
…
…
Other Regions Write-off
Undistributed
items
total
本年 上年 本年 上年 本年 上年 本年 上年 本年 上年 本年 上年 本年 上年
Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior
year year year year year year year year year year year year year year
一、营业收入
合计
I ． Total
operating
revenues
其中：对外营
业收入
Including:
Revenue from
external sales
分部间营业
收入
Revenue from
inter-segment
sales
二、销售成本
合计
II. Total costs
of sales
其中：对外销
售成本
Including:
Cost of
external sales
分部间销售
成本
Cost of
inter-segment
sales
三、期间费用
合计
III. Total
period
expenses
四、营业利润
合计
IV. Total
operating
profit
五、资产总额
V. Total
assets
六、负债总额
VI. Total
liabilities
注册会计师考试：财会实务-关于期货的英语总结
1. The function of futures markets is price discovery, price risk hedging, and market efficiency improving.
期货市场的功能在于价格发现、价格风险规避及市场效率提高。
2. Futures markets provide a current consensus of knowledgeable opinions about the future price of commodities or financial
instruments.
期货市场提供了对商品或金融工具未来价格综合信息所作出的市场判断。
3. Futures contracts are a promise between two parties to exchange a commodity at a specified time and place in the future for a
stated price.
期货合约是交易双方就在未来确定的时间和地点，按确定的价格交换某种商品的一种承诺。
4. Most market participants prefer to offset futures positions, rather than to make actual delivery.
期货市场的交易者大都未进行实际交割，而是对市场部位对冲了结。
5. Parties who have sold a futures contract are said to have taken a short position.
出售期货合约的出售者被认为是处在市场空头。
6. Futures trading takes place only on government-regulated exchanges.
期货交易只能在政府管理的交易所内进行。
7. If you go short and the futures price goes up, you lose money.
如果你卖空而期货价格上升，你就赔钱。
8. Futures is one of the types of financial futures.
外汇期货是金融期货的一种。
9. The futures price is not constant until the contract expires.
直到其期货合约到期之前，期货价格才稳定。
10. A long position involves inflows greater than outflows in a currency and a short position involved outflows greater than
inflows.
多头是一种货币的流入大于流出，而空头指一种货币的流出大于流入。
11. Hedging in futures markets is synonymous with shifting risk.
期货市场上的套做交易实际上就是转移风险。
12. Margin requirements ensure the performance of both parties to a futures contract.
保证金要求是期货合约双方履约的保证。
13. Margin requirements also provide traders with substantial leverage.
保证金也给了交易商以极大的财务杠杆的便利。
14. At the close of every trading day, the clearinghouse matches buy and sell contracts for the day.
在每天的交易结束之后，清算所将当天的买卖合约进行撮合。
15. The clearinghouse informs every exchange member of their net settlement status.
清算所将每个交易所清算成员各自的净结算头寸通知他们。
注册会计师考试：会计英语——税务专用词汇
State Administration for Taxation 国家税务总局
Local Taxation bureau 地方税务局
Business Tax 营业税
Individual Income Tax 个人所得税
Income Tax for Enterprises 企业所得税
Income Tax for Enterprises with Foreign Investment and Foreign Enterprises 外商投资企业和外国企业所得税
tax returns filing 纳税申报
taxes payable 应交税金
the assessable period for tax payment 纳税期限
the timing of tax liability arising 纳税义务发生时间
consolidate reporting 合并申报
the local competent tax authority 当地主管税务机关
the outbound business activity 外出经营活动
Tax Inspection Report 纳税检查报告
tax avoidance 逃税
tax evasion 避税
tax base 税基
refund after collection 先征后退
withhold and remit tax 代扣代缴
collect and remit tax 代收代缴
income from authors remuneration 稿酬所得
income from remuneration for personal service 劳务报酬所得
income from lease of property 财产租赁所得
income from transfer of property 财产转让所得
contingent income 偶然所得
resident 居民
non-resident 非居民
tax year 纳税年度
temporary trips out of 临时离境
flat rate 比例税率
withholding income tax 预提税
withholding at source 源泉扣缴
State Treasury 国库
tax preference 税收优惠
the first profit-making year 第一个获利年度
refund of the income tax paid on the reinvested amount 再投资退税
export-oriented enterprise 出口型企业
technologically advanced enterprise 先进技术企业
Special Economic Zone 经济特区
注册会计师考试：税收英语对话―营业税
general introduction of the business tax?
对话内容：
纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗?
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?
税务局：尽我所能吧!一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible
asset and sale of the immovable property within china .
纳税人：什么是应税业务?
Taxpayer: what do you mean by the taxable services?
税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增
值税。
Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the
like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax.
纳税人：不动产好理解，无形资产指什么?
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset?
税务局：指各种专有权，如专利权、专有技术版权、商标等。
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.
纳税人：计税收入如何确定?
Taxpayer: what about the tax base?
税务局：大多数情况下指全部价款包括价外费用。
Tax official: in most case, it is the total consideration received, including additional fees and charges.
纳税人：预收的价款也计算在内吗?
Taxpayer: does that include the turnover received in advance?
税务局：对于无形资产和不动产是这样。
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property .
纳税人：无偿赠送呐?
Taxpayer: and what about the donation?
税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。
Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the
tax authority.
纳税人：收款是外币怎么办?
Taxpayer: what can we do if we receive turnover in the form of foreign currency?
税务局：按收入当日或当月一日的汇率换算。
Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of
the month, that the Taxable item happened .
纳税人：营业税税率是多少?
Taxpayer: how about the tax rate?
税务局：一般是 3%到达 5%，娱乐业是 5%到 20%。
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.
纳税人：您说的对我太有帮助了，谢谢!
Taxpayer: what you have said is very helpful, thank you
注册会计师考试：会计英语——帐目用语
对账单，结单
statement of account
往来账户，活期存款账户，流通账
account current
经常账户
current account
销货账
account sales
两人共有之银行账户
joint account
应收[未清]账款;未付账单，未结算账目
outstanding account
贷方账项
credit account
借方账项
debtor account
应付账
account payable
应收账
account receivable
新交易||新账
new account
未决账||老账
old account
现金账
cash account
流水账
running account
暂记账||未定账
suspense account
逾期账款，过期未付账款||延滞账
overdue account||pastdue account
杂项账户
sundry account
详细账单||明细表
detail account
坏账
bad account
会计项目
title of account
会计薄||账薄
account-book
营业报告书||损益计算表
account of business||business report
借贷细账||交验账
account rendered
明细账
account stated
与... 银行开立一户头
to open an account with
与……继续交易，与……有账务往来
to keep account with
继续记账
to keep account
与……有交易
to have an account with
作成会计账||有往来账项
to make out an account with
清算||清理债务
to make up an account
与……停止交易
to close one's account with
结账
to close an account
请求付账
to ask an account||to demand an account
结清差额
to balance the account with
清算
to settle an account||to liquidate an account||to square an account
审查账目||监查账目
to audit an account
检查账目
to examine an account
转入 A 的账户
to charge the amount to A's account
先付……
to pay on account
代理某人||为某人
on one's account||on account of one
为自己计算||独立账目
on one's own account
由某人收益并负风险
on one's account and risk||for one's account and risk
由某人负担
for one's account||for account of one
按某人指示||列入某人账户
by order and for account of one
列入 5 月份账目
for May account
报账
render an account
注册会计师考试：会计英语——支票用语
支票薄 cheque book
支票陈票人 cheque drawer
持票人 cheque holder
不记名支票 cheque to bearer/bearer cheque
记名支票/认人支票 cheque to order
到期支票 antedated cheque
未到期支票 postdated cheque
保付支票 certified cheque
未获兑现支票，退票 returned cheque
横线支票 crossed cheque
普通横线 general crossing
特别横线 special crossing
空白支票 blank cheque
失效支票，过期支票 stale cheque
普通支票 open cheque
打 10%折扣的 10000 元支票，(即 9000 元) a cheque for $10，000， less 10% discount
加 10%费用的 10000 元支票，(即 11000 元) a cheque for $10，000， plus 10% charges
支票换现金/兑现 to cash a cheque
清理票款 to clear a cheque
保证兑现 to certify a cheque
填写支票数额 to fill up a cheque
支票上划线 to cross a cheque
开发支票 to make out a cheque
签发支票，开立支票 to draw a cheque/to issue a cheque
透支支票 to overdraw a cheque
背书支票 to endorse a cheque
请付票款/清付票款 to pay a cheque/to honour a cheque
支票退票 to dishonour a cheque
拒付支票 to refuse a cheque
拒付支票 to stop payment of a cheque
提示要求付款 to present for payment
见票即付持票人 payable to bearer
支付指定人 payable to order
已过期/无效 out of date/stale
请给出票人 R/D/refer to drawer
存款不足 N/S/./not sufficient funds/I/F/insufficient funds
文字与数字不一致 words and figures differ
支票交换时间已过 account closed
更改处应加盖印章 alterations require initials
交换时间已过 effects not cleared
停止付款 payment stopped
支票毁损 cheque mutilated
注册会计师考试：会计英语常用词汇(一)
帐目名词
一、 资产类 Assets
流动资产 Current assets
货币资金 Cash and cash equivalents
现金 Cash
银行存款 Cash in bank
其他货币资金 Other cash and cash equivalents
外埠存款 Other city Cash in bank
银行本票 Cashier''s cheque
银行汇票 Bank draft
信用卡 Credit card
信用证保证金 L/C Guarantee deposits
存出投资款 Refundable deposits
短期投资 Short-term investments
股票 Short-term investments - stock
债券 Short-term investments - corporate bonds
基金 Short-term investments - corporate funds
其他 Short-term investments - other
短期投资跌价准备 Short-term investments falling price reserves
应收款 Account receivable
应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
应收股利 Dividend receivable
应收利息 Interest receivable
应收账款 Account receivable
其他应收款 Other notes receivable
坏账准备 Bad debt reserves
预付账款 Advance money
应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventories
物资采购 Supplies purchasing
原材料 Raw materials
包装物 Wrappage
低值易耗品 Low-value consumption goods
材料成本差异 Materials cost variance
自制半成品 Semi-Finished goods
库存商品 Finished goods
商品进销差价 Differences between purchasing and selling price
委托加工物资 Work in process - outsourced
委托代销商品 Trust to and sell the goods on a commission basis
受托代销商品 Commissioned and sell the goods on a commission basis
存货跌价准备 Inventory falling price reserves
分期收款发出商品 Collect money and send out the goods by stages
待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment
长期股权投资 Long-term investment on stocks
股票投资 Investment on stocks
其他股权投资 Other investment on stocks
长期债权投资 Long-term investment on bonds
债券投资 Investment on bonds
其他债权投资 Other investment on bonds
长期投资减值准备 Long-term investments depreciation reserves
股权投资减值准备 Stock rights investment depreciation reserves
债权投资减值准备 Bcreditor''s rights investment depreciation reserves
委托贷款 Entrust loans
本金 Principal
利息 Interest
减值准备 Depreciation reserves
固定资产 Fixed assets
房屋 Building
建筑物 Structure
机器设备 Machinery equipment
运输设备 Transportation facilities
工具器具 Instruments and implement
累计折旧 Accumulated depreciation
固定资产减值准备 Fixed assets depreciation reserves
房屋、建筑物减值准备 Building/structure depreciation reserves
机器设备减值准备 Machinery equipment depreciation reserves
工程物资 Project goods and material
专用材料 Special-purpose material
专用设备 Special-purpose equipment
预付大型设备款 Prepayments for equipment
为生产准备的工具及器具 Preparative instruments and implement for fabricate
在建工程 Construction-in-process
安装工程 Erection works
在安装设备 Erecting equipment-in-process
技术改造工程 Technical innovation project
大修理工程 General overhaul project
在建工程减值准备 Construction-in-process depreciation reserves
固定资产清理 Liquidation of fixed assets
无形资产 Intangible assets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
无形资产减值准备 Intangible Assets depreciation reserves
专利权减值准备 Patent rights depreciation reserves
商标权减值准备 trademark rights depreciation reserves
未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
待处理财产损溢 Wait deal assets loss or income
待处理流动资产损溢 Wait deal intangible assets loss or income
待处理固定资产损溢 Wait deal fixed assets loss or income
注册会计师考试：会计英语常用词汇(二)
会计常用词汇
accountant genaral 会计主任
account balancde 结平的帐户
account bill 帐单
account books 帐
account classification 帐户分类
account current 往来帐
account form of balance sheet 帐户式资产负债表
account form of profit and loss statement 帐户式损益表
account payable 应付帐款
account receivable 应收帐款
account of payments 支出表
account of receipts 收入表
account title 帐户名称，会计科目
accounting year 或 financial year 会计年度
accounts payable ledger 应付款分类帐 Accounting period(会计期间)are related to specific
time periods ,typically one year(通常是一年)
资产负债表：balance sheet 可以不大写 b
利润表： income statements (or statements of income)
利润分配表：retained earnings
现金流量表：cash flows
注册会计师考试：会计英语常用词汇(三)
二、负债类 Liability
短期负债 Current liability
短期借款 Short-term borrowing
应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
应付账款 Account payable
预收账款 Deposit received
代销商品款 Proxy sale goods revenue
应付工资 Accrued wages
应付福利费 Accrued welfarism
应付股利 Dividends payable
应交税金 Tax payable
应交增值税 value added tax payable
进项税额 Withholdings on VAT
已交税金 Paying tax
转出未交增值税 Unpaid VAT changeover
减免税款 Tax deduction
销项税额 Substituted money on VAT
出口退税 Tax reimbursement for export
进项税额转出 Changeover withnoldings on VAT
出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
转出多交增值税 Overpaid VAT changeover
未交增值税 Unpaid VAT
应交营业税 Business tax payable
应交消费税 Consumption tax payable
应交资源税 Resources tax payable
应交所得税 Income tax payable
应交土地增值税 Increment tax on land value payable
应交城市维护建设税 Tax for maintaining and building cities
payable
应交房产税 Housing property tax payable
应交土地使用税 Tenure tax payable
应交车船使用税 Vehicle and vessel usage license plate
tax(VVULPT) payable
应交个人所得税 Personal income tax payable
其他应交款 Other fund in conformity with paying
其他应付款 Other payables
预提费用 Drawing expense in advance
其他负债 Other liabilities
待转资产价值 Pending changerover assets value
预计负债 Anticipation liabilities
长期负债 Long-term Liabilities
长期借款 Long-term loans
一年内到期的长期借款 Long-term loans due within one year
一年后到期的长期借款 Long-term loans due over one year
应付债券 Bonds payable
债券面值 Face value, Par value
债券溢价 Premium on bonds
债券折价 Discount on bonds
应计利息 Accrued interest
长期应付款 Long-term account payable
应付融资租赁款 Accrued financial lease outlay
一年内到期的长期应付 Long-term account payable due within one year
一年后到期的长期应付 Long-term account payable over one year
专项应付款 Special payable
一年内到期的专项应付 Long-term special payable due within one year
一年后到期的专项应付 Long-term special payable over one year
递延税款 Deferral taxes
所有者权益类 OWNERS'' EQUITY
资本 Capita
实收资本(或股本) Paid-up capital(or stock)
实收资本 Paicl-up capital
实收股本 Paid-up stock
已归还投资 Investment Returned
公积
资本公积 Capital reserve
资本(或股本)溢价 Cpital(or Stock) premium
接受捐赠非现金资产准备 Receive non-cash donate reserve
股权投资准备 Stock right investment reserves
拨款转入 Allocate sums changeover in
外币资本折算差额 Foreign currency capital
其他资本公积 Other capital reserve
盈余公积 Surplus reserves
法定盈余公积 Legal surplus
任意盈余公积 Free surplus reserves
法定公益金 Legal public welfare fund
储备基金 Reserve fund
企业发展基金 Enterprise expension fund
利润归还投资 Profits capitalizad on return of investment
利润 Profits
本年利润 Current year profits
利润分配 Profit distribution
其他转入 Other chengeover in
提取法定盈余公积 Withdrawal legal surplus
提取法定公益金 Withdrawal legal public welfare funds
提取储备基金 Withdrawal reserve fund
提取企业发展基金 Withdrawal reserve for business expansion
提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and
welfare fund
利润归还投资 Profits capitalizad on return of investment
应付优先股股利 Preferred Stock dividends payable
提取任意盈余公积 Withdrawal other common accumulation fund
应付普通股股利 Common Stock dividends payable
转作资本(或股本)的普通股股利 Common Stock dividends change to
assets(or stock)
未分配利润 Undistributed profit
注册会计师考试：会计英语常用词汇(四)
四、成本类 Cost
生产成本 Cost of manufacture
基本生产成本 Base cost of manufacture
辅助生产成本 Auxiliary cost of manufacture
制造费用 Manufacturing overhead
材料费 Materials
管理人员工资 Executive Salaries
奖金 Wages
退职金 Retirement allowance
补贴 Bonus
外保劳务费 Outsourcing fee
福利费 Employee benefits/welfare
会议费 Coferemce
加班餐费 Special duties
市内交通费 Business traveling
通讯费 Correspondence
电话费 Correspondence
水电取暖费 Water and Steam
税费 Taxes and dues
租赁费 Rent
管理费 Maintenance
车辆维护费 Vehicles maintenance
油料费 Vehicles maintenance
培训费 Education and training
接待费 Entertainment
图书、印刷费 Books and printing
运费 Transpotation
保险费 Insurance premium
支付手续费 Commission
杂费 Sundry charges
折旧费 Depreciation expense
机物料消耗 Article of consumption
劳动保护费 Labor protection fees
季节性停工损失 Loss on seasonality cessation
劳务成本 Service costs
注册会计师考试：会计英语常用词汇(五)
五、损益类 Profit and loss
收入 Income
业务收入 OPERATING INCOME
主营业务收入 Prime operating revenue
产品销售收入 Sales revenue
服务收入 Service revenue
其他业务收入 Other operating revenue
材料销售 Sales materials
代购代售
包装物出租 Wrappage lease
出让资产使用权收入 Remise right of assets revenue
返还所得税 Reimbursement of income tax
其他收入 Other revenue
投资收益 Investment income
短期投资收益 Current investment income
长期投资收益 Long-term investment income
计提的委托贷款减值准备 Withdrawal of entrust loans reserves
补贴收入 Subsidize revenue
国家扶持补贴收入 Subsidize revenue from country
其他补贴收入 Other subsidize revenue
营业外收入 NON-OPERATING INCOME
非货币性交易收益 Non-cash deal income
现金溢余 Cash overage
处置固定资产净收益 Net income on disposal of fixed assets
出售无形资产收益 Income on sales of intangible assets
固定资产盘盈 Fixed assets inventory profit
罚款净收入 Net amercement income
支出 Outlay
业务支出 Revenue charges
主营业务成本 Operating costs
产品销售成本 Cost of goods sold
服务成本 Cost of service
主营业务税金及附加 Tax and associate charge
营业税 Sales tax
消费税 Consumption tax
城市维护建设税 Tax for maintaining and building cities
资源税 Resources tax
土地增值税 Increment tax on land value
5405 其他业务支出 Other business expense
销售其他材料成本 Other cost of material sale
其他劳务成本 Other cost of service
其他业务税金及附加费 Other tax and associate charge
费用 Expenses
营业费用 Operating expenses
代销手续费 Consignment commission charge
运杂费 Transpotation
保险费 Insurance premium
展览费 Exhibition fees
广告费 Advertising fees
管理费用 Adminisstrative expenses
职工工资 Staff Salaries
修理费 Repair charge
低值易耗摊销 Article of consumption
办公费 Office allowance
差旅费 Travelling expense
工会经费 Labour union expenditure
研究与开发费 Research and development expense
福利费 Employee benefits/welfare
职工教育经费 Personnel education
待业保险费 Unemployment insurance
劳动保险费 Labour insurance
医疗保险费 Medical insurance
会议费 Coferemce
聘请中介机构费 Intermediary organs
咨询费 Consult fees
诉讼费 Legal cost
业务招待费 Business entertainment
技术转让费 Technology transfer fees
矿产资源补偿费 Mineral resources compensation fees
排污费 Pollution discharge fees
房产税 Housing property tax
车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
土地使用税 Tenure tax
印花税 Stamp tax
财务费用 Finance charge
利息支出 Interest exchange
汇兑损失 Foreign exchange loss
各项手续费 Charge for trouble
各项专门借款费用 Special-borrowing cost
营业外支出 Nonbusiness expenditure
捐赠支出 Donation outlay
减值准备金 Depreciation reserves
非常损失 Extraordinary loss
处理固定资产净损失 Net loss on disposal of fixed assets
出售无形资产损失 Loss on sales of intangible assets
固定资产盘亏 Fixed assets inventory loss
债务重组损失 Loss on arrangement
罚款支出 Amercement outlay
所得税 Income tax
以前年度损益调整 Prior year income adjustment
注册会计师考试：国际会计术语英汉对照
Account 帐户
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
注册会计师考试必备——常见英语单词辅导(一)
企业会计准则目录 Index for Accounting Standards for Business Enterprises
Announced February 2006 Effective 2007 for Listed Companies
1. 企业会计准则---------基本准则
(Accounting Standard for Business Enterprises - Basic Standard)
2. 企业会计准则第 1 号---------存货
(Accounting Standard for Business Enterprises No. 1 - Inventories)
3. 企业会计准则第 2 号---------长期股权投资
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
4. 企业会计准则第 3 号---------投资性房地产
(Accounting Standard for Business Enterprises No. 3 - Investment properties)
5. 企业会计准则第 4 号---------固定资产
(Accounting Standard for Business Enterprises No. 4 - Fixed assets)
6. 企业会计准则第 5 号---------生物资产
(Accounting Standard for Business Enterprises No. 5 - Biological assets)
7. 企业会计准则第 6 号---------无形资产
(Accounting Standard for Business Enterprises No. 6 - Intangible assets)
8. 企业会计准则第 7 号---------非货币性资产
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
9. 企业会计准则第 8 号---------资产减值
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
10. 企业会计准则第 9 号---------职工薪酬
(Accounting Standard for Business Enterprises No. 9 – Employee compensation )
11. 企业会计准则第 10 号--------企业年金基金
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
12. 企业会计准则第 11 号--------股份支付
(Accounting Standard for Business Enterprises No. 11 - Share-based payment)
13. 企业会计准则第 12 号--------债务重组
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
14. 企业会计准则第 13 号--------或有事项
(Accounting Standard for Business Enterprises No. 13 - Contingencies)
15. 企业会计准则第 14 号--------收入
(Accounting Standard for Business Enterprises No. 14 - Revenue)
2007 年注会考试《审计》英文附加题词汇表
Auditing
engagements and external audit
Materiality, true and fair presentation, reasonable assurance
Appointment, removal and resignation of auditors
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional
behavior
Engagement letter
and risk assessment
General principles
Plan and perform audits with an attitude of professional skepticism
Audit risks = inherent risk ×control risk ×detection risk
Risk-based approach
Understanding the entity and knowledge of the business
Assessing the risks of material misstatement and fraud
Materiality (level), tolerable error
Analytical procedures
Planning an audit
Audit documentation: working papers
The work of others
Rely on the work of experts
Rely on the work of internal audit
control
The evaluation of internal control systems
Tests of control
Substantive procedures (time, nature, extent)
Transaction cycles: revenue, purchases, inventory, etc.
evidence
Obtain sufficient, appropriate audit evidence
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and
disclosure, rights and obligations
The audit of specific items
Receivables: confirmation
Inventory: counting, cut-off, confirmation of inventory held by third parties
Payables: supplier statement reconciliation, confirmation
Bank and cash: bank confirmation
Auditing sampling
Subsequent events
Going concern
Management representations
Audit finalization and the final review: unadjusted differences
Appendix
Audit procedure
Audit procedure
审计
1. 鉴证业务和外部审计
重要性，真实、公允反映，合理保证
注册会计师的聘用，解聘和辞职
审计意见类型：无保留意见，保留意见，否定意见，无法表示意见
职业道德：独立、客观和公正，专业胜任能力，应有的关注，保密性，职业行为
审计业务约定书
2.审计计划和风险评估
一般原则
计划和执行审计业务应保持应有的职业怀疑态度
审计风险=固有风险×控制风险×检查风险
风险导向型审计
了解被审单位
估计重大错报或舞弊的风险
重要性水平，可容忍误差
分析性复核程序
制定审计计划
审计记录：工作底稿
利用其他人的工作
利用专家工作
利用内部审计人员的工作
3.内部控制
内部控制系统评价
控制测试
实质性程序(时间，性质，范围)
Transaction cycles: revenue, purchases, inventory, etc.
4.审计证据
获取充分、适当的审计证据
财务报表所包含的认定：完整性，发生，存在，计价，表达和披露，权利和义务
具体项目的审计
应收账款：函证
存货：盘点，截止测试，对第三方持有存货进行函证
应付账款：供应商对帐，函证
货币资金：银行函证
审计抽样
5.复核
期后事项
持续经营
管理层声明
终结审计和最后复核：未调整差异
6.审计报告
附录：
审计流程
审计流程
