审计词汇(知识讲座)（精编版）

1、资产负债表balance sheet 编制单位name of enterprise 期末数closing balance 期初数opening balance 流动资产current assets 货币资金currency fund 结算备付金deposit reservation for balance 拆出资金lending funds 公允价值计量fair value measurement 当期损益current profit and loss 金融资产financial assets 衍生金融资产derivative financial assets 应收票据note receiva

2、ble 应收账款accounts receivable 预付款项prepayment 应收保费premiums receivable 应收分保账款reinsurance accounts receivable 应收分保准备金reinsurance reserve fund receivable 应收利息interest receivable 应收股利dividend receivable 其他应收款other receivable 买入返售金融资产redemptory monetary capital for sale 存货inventory 库存商品 (产成品 ) merchandise i

3、nventory (finished product) 其他流动资产other current assets 划分为持有待售的资产classified as available for sale assets 一年内到期的非流动性资产non-current assets matured within one year 流动资产合计total current assets 非流动资产non-current assets 发放贷款及垫款make loans and advances 可供出售金融资产available-for-sale financial assets 持有至到期投资held-to

4、-maturity investment 长期应收款long-term receivables 长期股权投资long-term equity investment 投资性房地产investment property 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 固定资产减值准备fixed assets depreciation reserves 固定资产净额net value of fixed assets 在建工程construction in

5、 progress 固定资产清理disposal of fixed assets 生产性生物资产productive biological assets 油气资产oil and gas assets 无形资产intangible assets 开发支出development expenditure 商誉goodwill 长期待摊费用long-term deferred expenses 递延所得税资产deferred income tax assets 其他非流动资产other non-current assets 特准储备物资physical assets reserve specifica

6、lly authorized 非流动资产合计total non-current assets 流动负债current liabilities 短期借款short-term borrowing 向中央银行借款borrowing from central bank 吸收存款及同业存放deposit from customers and interbank 拆入资金borrowing funds 以公允价值计量且其变动计入当期损益的金融负债financial assets measured as fair value and the variation included in current pro

7、fit and loss 金融负债financial liability 卖出回购金融资产款financial assets sold for repurchase 应付手续费及佣金handling charges and commissions payable 职工奖励及福利基金bonus and allowance bond 应付分保账款dividend payable for reinsurance 保险合同准备金reserve fund for insurance contract 代理买卖证券款receiving from vicariously traded securities

8、预计负债anticipation liabilities 递延收益deferred income 集体资本collective capital 民营资本private capital 其他权益工具other equity instruments 优先股preferred stock 永续债perpetual capital securities 其他综合收益other comprehensive income 外币报表折算差额transition reserve 盈余公积surplus reserves 法定公积金legal accumulation fund 任意公积金optional ac

9、cumulation fund 储备基金reserve funds 利润归还投资capital redemption 一般风险准备 general risk preparation 未分配利润undistributed profit 归属于母公司所有者权益合计total owners equity vest in parent company 少数股东权益minority stockholders interest 利润表profit statement 退保金surrender value 赔付支出净额net payments for insurance claims 提取保险合同准备金净额

10、reserve fund for insurance contracts 保单红利支出bond insurance expense 分保费用reinsurance expense 营业税金及附加business tax and surcharges 销售费用selling expenses 管理费用administration expenses 研究与开发费research and development expenses 财务费用financial expense 利息支出interest expense 汇兑净损失净收益以“-” 号填列 exchange net loss ( net in

11、come filled in mark -) 资产减值损失assets impairment loss 公允价值变动收益损失以“-”号填列 add: income from fair value variation (loss filled in mark -) 投资收益损失以“-”号填列 income from investment (loss filled in mark -) 对联营企业和合营企业的投资收益income from investment to joint venture and cooperative enterprise) 汇兑收益损失以“ -”号填列exchange g

12、ain (loss filled in mark -) 营业利润亏损以“”号填列operating profit (loss filled in mark -) 加：营业外收入add: nonbusiness income 其中：非流动资产处置利得thereinto: disposal gains from non-current assets 非货币性资产交换利得exchange gains from non-monetary assets exchange 政府补助government subsidy 债务重组利得gains from debt restructuring 减：营业外支出s

13、ubtract: non-business expenditure 其中：非流动资产处置损失thereinto: disposal loss on non-current assets 非货币性资产交换损失non-monetary assets exchange loss 债务重组损失loss on arrangement 减：所得税费用subtract: income tax expense 净利润净亏损以“”号填列net profit (net deficiency filled in mark -) 归属于母公司所有者的净利润net profit attributed to the pa

14、rent company owners 少数股东损益minority interest income 其他综合收益的税后净额net of tax from other comprehensive income 以后不能重分类进损益的其他综合收益other comprehensive income cannot reclassified into the profit and loss 其 中 ： 1 、重 新计 量设 定 受 益 计 划 净 负债 或 净 资 产 的变 动thereinto: 1. remeasure the variation of net indebtedness or n

15、et asset of defined benefit plans 权益法下在被投资单位不能重分类进损益的其他综合收益中享有的份额share in other comprehensive income that cannot be classified into profit and loss under equity method 以后将重分类进损益的其他综合收益other comprehensive income that will be reclassified into the profit and loss 其中： 1、权益法下在被投资单位以后将重分类进损益的其他综合收益中享有的份额

16、 thereinto: 1. share in other comprehensive income that will be classified into profit and loss under equity method 可供出售金融资产公允价值变动损益changes in fair value through profit and loss of available-for-sale financial assets 持有至到期投资重分类为可供出售金融资产损益held-to-maturity investment reclassified into available-for sa

17、le financial assets 现金流量套期损益的有效部分effective part of cash-flow hedge profit and loss 外币财务报表折算差额balance arising from the translation of foreign currency financial statements 归属于母公司所有者的综合收益总额total comprehensive income attributed to parent company owners 每股收益： earnings per share 稀释每股收益diluted eps 现金流量表ca

18、sh flow statement 收回投资收到的现金cash from recouping the capital outlay 取得投资收益收到的现金cash from investment income 处置固定资产、无形资产和其他长期资产而收回的现金净额net cash from disposal of fixed assets, intangible assets and other long-term assets 经营活动产生的现金流量：cash flow arising from financial activities 销售商品、提供劳务收到的现金cash from sale

19、 and render service 客户存款和同业存放款项净增加额net increase of customers deposit and deposit taking of interbank 向中央银行借款净增加额net increase borrowings from central bank 向其他金融机构拆入资金净增加额net increase borrowing funds to other financing institution 收 到 原 保 险 合 同 保 费 取 得 的 现 金cash from original insurance contract premiu

20、m 收到再保险业务现金净额net cash from reinsurance business 保户储金及投资款净增加额net increase of insured deposit and investment 处置以公允价值计量且其变动计入当期损益的金融资产净增加额net increase of financial assets disposal measured as fair value and the variation included in current profit and loss 回购业务资金净增加额net increase of repurchasing busines

21、s funds 收到的税费返还refund of tax and levies 收到的其他与经营活动有关的现金cash relating to other business activities 经营活动现金流入小计cash inflow from business activities 购买商品、接受劳务支付的现金cash from purchasement and receiving service payments 客户贷款及垫款净增加额net increase of customer loans and advances 存放中央银行和同业款项净增加额net increase depo

22、siting in central bank and other banks 支付原保险合同赔付款项的现金cash paid for original insurance contract compensation payment 支付保单红利的现金cash paid for policy dividend 支付给职工以及为职工支付的现金cash paid to employee and for employee 支付的其他与经营活动有关的现金cash paid for others relating to business activities 经营活动产生的现金流量净额net cash f

23、low from business activities 投资活动产生的现金流量：cash flow arising from investment: 处置子公司及其他营 业单位收回的现金净 额net cash from disposal of subsidiary corporation and other business entity 购建固定资产、无形资产和其他长期资产支付的现金cash purchasing fixed assets, intangible assets and other long-term assets 投资支付的现金cash paid for investment 质押贷款净增加额net increase of hypothecated loan 取 得 子 公司 及 其 他 营 业 单 位 支 付的 现 金 净 额net cash from subsidiary corporat