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 receivable应收账款acc

2、ounts 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 inventory (finished pr

3、oduct)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-maturity investment长期应收款long

4、-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 progress 固定资产清理 disposal of fix

5、ed 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 specifically authorized非流动资产合计total non

6、-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 profit and loss金融负债financial liability卖出

7、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预计负债anticipation liabilities递延收益deferred inco

8、me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 accumulation fund储备基金reserve funds利润归还投资capital redempti

9、on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 owner's equity vest in parent company少数股东权益minority stockholder's 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reserve fund for insurance contracts保单红利支出bond insuran

10、ce 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 income filled in mark "-")资产减值损失assets impairment loss公

11、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 gain (loss filled in mark "-

12、")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subtract: non-

13、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netprofitattributedtotheparentcompany

14、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othercomprehensiveincomecannot 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 net asset of defined benefit plans权益法

15、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sharein other comprehensiveincomethatcannot beclassifiedinto profitand 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 bereclassified 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 thereinto: 1. share in other comprehensive inc

16、ome 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 andloss 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-maturityinvestment reclassified into available-for sale financial assets现金流量套期损益的有效部分effective part of c

17、ash-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 toparent company owners每股收益： earnings per share稀释每股收益diluted eps现金流量表cash flow statement收回投资收到的现金cash from recouping the capital

18、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netcashfrom 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 and render service客户存款和同业存放款项净增加额netincreaseofcustomer'sdepo

19、sitand 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netincreaseborrowingfundstoother financing institution收到原保险合同保费取得的现金cashfromoriginalinsurancecontractpremium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 an

20、d 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netincrease of financial assets disposal measured as fair value and the variation includedin current profit and loss回购业务资金净增加额net increase of repurchasing business 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

21、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cashfrompurchasementandreceiving 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 depositing in central bank and other banks支付原保险合同赔付款项的现金cashpaidfororiginalinsurancecontractcompensation payment

22、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cashpaidforothersrelatingto business activities经营活动产生的现金流量净额net cash flow 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netcashfromdisposalof 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cashpurchasingfixedassets, 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netcashfromsubsidiary