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1、assertion ：認定可以這樣翻譯：財務(wù)報表認定： financial statement assertions審計財會類英文詞匯對照：審計、財務(wù)常用英文詞匯審計報告: Audit report 資產(chǎn)負債表：Balance Sheet 損益表：Income statement 利潤分配表：Profit distribution statement 會計報表：Financial statement 在抽查的基礎(chǔ)上：on a test basis 主任會計師或授權(quán)副主任會計師：Chief Accountant or Authorized Assistant Chief Accountant 中國注冊會計師：Chinese Certified Public Accountant 無鋼印無效：shall not be valid without bearing the embossing seal 年初數(shù)。

2、年末數(shù)：Opening amounting closing amounting 資產(chǎn)負債表：Balance sheet 流動資產(chǎn)：Current assets 貨幣資金：Cash 短期、長期投資：Short-term、long-term investment 應(yīng)收票據(jù)：Notes receivable 應(yīng)收賬款：Account receivable 壞賬準備：Less: provision for bad debt 應(yīng)收賬款凈額：Net value of account receivable 預(yù)付賬款：Advance to supplier 應(yīng)收出口退稅：Receivable drawback for export 應(yīng)收補貼款： Receivable subsidy 其他應(yīng)收款：Other receivable 存貨：Inventories。

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