会计专业术语（DOC45页）.docx

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1、会计估计 Accounting estimates 会计分期 Accounting period 会计政策 Accounting policies 会计确认 Accounting recognition 会计处理 Accounting treatment 应付账款 Accounts payable 应收账款 Accounts receivable 累计折旧 Accumulated depreciation 调整事项 Adjusting events 摊销费用 Amortization expense 公平交易 Arms-length transaction 资产 Assets 资产减值损失 A

2、ssets impairment loss 联营公司 Associates 可供出售金融资产 Available-for-sale financial assets 坏账准备 Bad debt provision 年初余额 Balance at the beginning of year 年末余额 Balance at the end of year 资产负债表 Balance sheet 银行存款 Bank deposit 基本每股收益 Basic earnings per share 应收票据 Bills receivable 账面价值 Book value 借款费用 Borrowing

3、costs 企业合并 Business combination 营业税金及附加 Business taxes and surcharges 计量 Calculation/Calculate 资本公积 Capital reserve 资本化 Capitalization/Capitalized 现金流量 Cash flows 库存现金 Cash on hand 公允价值变动 Change in fair value 股东权益变动表 Changes in equity 可比性 Comparability 混合金融工具 Compound financial instruments 代销商品 Cons

4、ignment goods 合并资产负债表 Consolidated balance sheet 合并利润表 Consolidated income statement 合并股东权益变动表 Consolidated statement of changes in equity 建造合同 Construction contract 在建工程 Construction in progress 或有资产 Contingent asset 或有负债 Contingent liability 可转换公司债券 Convertible notes 会计差错更正 Correction of accountin

5、g errors 成本法 Cost method 主营业务成本 Cost of sales from principal activities 贷 Credit 货币计量 Currency measurement 流动资产 Current assets 流动负债 Current liabilities 借 Debit 债务重组 Debt restructuring 递延收益 Deferred income 递延所得税 Deferred tax 递延所得税资产 Deferred tax assets 递延所得税负债 Deferred tax liabilities 折旧 Depreciation

6、 稀释每股收益 Diluted earnings per share 直接费用 Direct costs 直接人工 Direct labour 直接材料 Direct materials 直接法 Direct method 披露 Disclosure 折现系数 Discount factor 折现率 Discount rate 任意盈余公积 Discretionary surplus reserve 处置成本 Disposal costs 应付股利 Dividend payable 应收股利 Dividend receivable 应付职工薪酬 Employee benefits payabl

7、es 股权投资 Equity investment 权益法 Equity method 预计负债 Estimated liabilities/Provision 预计使用寿命 Estimated useful life 费用 Expenses 公允价值 Fair value 融资租赁 Finance lease 金融资产 Financial assets 交易性金融资产 Financial assets held for trading 财务费用 Financial expenses 金融工具 Financial instruments 金融负债 Financial liabilities 财

8、务报告 Financial reporting 筹资活动 Financing activities 产成品 Finished products/goods 固定资产 Fixed assets 固定资产清理 Fixed assets pending for disposal 境外经营 Foreign operations 特许权 Franchise right 记账本位币 Functional currency 公允价值变动收益/（损失） Gains/Losses on changes in fair value 管理费用 General and administrative expenses

9、持续经营 Going concern 商誉 Goodwill 政府补助 Government grants 毛利率 Gross profit ratio 担保 Guarantee 持有至到期投资 Held-to-maturity investment 历史成本 Historical cost 可辨认性 Identifiable 减值损失 Impairment loss 减值准备 Impairment losses 利润表 Income statement 所得税 Income tax 间接法 Indirect method 保险费 Insurance expense 无形资产 Intangib

10、le assets 应付利息 Interest payable 利率 Interest rate 应收利息 Interest receivable 集团内部销售 Inter-group sales 中期财务报表 Interim financial statements 存货 Inventories 投资活动 Investing activities 投资成本 Investment cost 投资收益 Investment income 投资性房地产 Investment property 合营企业 Joint-venture 劳务成本 Labour costs 土地使用权 Land use r

11、ight 租赁 Lease 承租人 Lessee 出租人 Lessor 负债 Liability/Liabilities 贷款 Loan 长期股权投资 Long-term equity investment 长期借款 Long-term loans 长期应付款 Long-term payable 长期应收款 Long-term receivables 少数股东权益 Minority interests 净利润 Net profits 非调整事项 Non-adjusting events 非流动性负债 Non-current liabilities 营业外支出 Non-operating exp

12、enses 营业外收入 Non-operating income 经营活动 Operating activities 经营租赁 Operating lease 营业利润 Operating profit 其他资本公积 Other capital reserve 其他综合收益 Other comprehensive income 其他业务收入 Other operating income 其他应付款 Other payables 其他应收款 Other receivables 所有者权益 Owners equity 所有权 Ownership 实收资本 Paid-in capital 专利权 P

13、atent 资产负债表日后事项 Post balance sheet events 溢价 Premium 预付款 Prepayment 现值 Present value 以前年度损益事项 Prior year profit/loss adjustment 商品 Product 利润 Profit 利润分配 Profit appropriation 存货跌价准备 Provision for diminution in value of inventories 固定资产减值准备 Provision for impairment of fixed assets 损失准备 Provision for

14、loss 采购成本 Purchase costs 报酬率 Rate of return 原材料 Raw materials 预收款项 Receipts in advance 确认 Recognition/Recognize 可收回金额 Recoverable amount 可变现净值 Recoverable value 关联交易 Related party transactions 关联方 Related party(ies) 租赁收入 Rental income 重置成本 Replacement costs 回购 Repurchase 研究开发费用 Research and developm

15、ent costs 残值 Residual value 重组 Restructuring 追溯调整 Retrospective adjustments 销售商品收入 Revenue from sales of goods 收入 Revenue/Income 职工薪酬 Salary costs 售后租回交易 Sale and lease back 主营业务收入 Sales from principal activities 销售退回 Sales return 销售额 Sales revenue 销售税 Sales tax 分部报告 Segment reporting 销售费用 Selling e

16、xpenses 股本 Share capital 股份期权 Share options 股本/资本溢价 Share/Capital premium 所有者权益 Shareholders equity 短期借款 Short-term loans 专项应付款 Special payables 现金流量表 Statement of cash flows 法定盈余公积 Statutory surplus reserve 盈余公积 Surplus reserves 有形资产 Tangible assets 计税基础 Tax basis 应交税费 Taxes payable 暂时性差异 Temporary

17、 differences 交易费用 Transaction costs 可理解性 Understandability 未分配利润 Undistributed profit/Retained earnings 未实现融资收益 Unrealized capital gain 增值税 Value-added tax 在产品 Work in progress 审计 客户关系和审计业务的接受与保持 Acceptance and continuance of client and audit engagement 访问控制 Access controls 接触信息/审计工作底稿 Access to inf

18、ormation / Audit documentation 否定意见 Adverse opinion 替代程序 Alternative procedures 分析程序 Analytical procedures 在集团层面实施的分析程序 Analytical procedures at group level 年度报告 Annual report 适用的财务报告框架 Applicable financial reporting framework 按照适用的财务报告编制基础得到恰当会计处理和披露 Appropriately accounted for and disclosed in acc

19、ordance with the applicable financial reporting framework (审计证据的)适当性 Appropriateness (of audit evidence) 认定 Assertions 评估 Assess 保证 Assurance 审计调整 Audit adjustment 审计工作底稿 Audit documentation/Audit working paper 审计证据 Audit evidence 审计档案 Audit file 会计师事务所 Audit firm/Accounting firm 审计意见 Audit opinion

20、审计计划 Audit plan 审计风险 Audit risk 审计抽样(抽样) Audit sampling (sampling) 注册会计师（审计师） Auditor 注册会计师与财务信息 Auditor and financial information 注册会计师的专家 Auditors expert 注册会计师的点估计或区间估计 Auditors point estimate or auditors range 导致非无保留意见的事项段 Basis for modification paragraph 业务流程 Business process （交易的）商业理由 Business

21、rationale 经营风险业务风险 Business risk 明显微小 Clearly trivial 比较财务报表 Comparative financial statements 比较信息 Comparative information 被审计单位的互补性控制 Compensating controls of entity under audit 完整性 Completeness 对集团具有财务重大性的单个组成部分 Components that are of individual financial significance to the group 计算机辅助审计技术 Comput

22、er-assisted audit techniques 审计的前提条件 Conditions for an audit 询证函 Confirmation 合并过程 Consolidation process 控制活动 Control activities 控制环境 Control environment 控制风险 Control risk 与审计相关的控制 Controls relevant to the audit 公司治理 Corporate governance 对应数据 Corresponding figures 截止 Cut-off/As of (date) 报告日（与质量控制相关

23、） Date of report (in relation to quality control) 财务报表批准日 Date of the approval of the financial statements 审计报告日 Date of the auditors report 财务报表日 Date of the financial statements 设计、执行和维护适当的控制 Design, implement and maintain adequate controls (over) 检查风险 Detection risk 偏差 Deviations 无法表示意见 Disclaime

24、r of opinion 双重目的测试 Dual-purpose test 强调事项段 Emphasis of matter paragraph 业务工作底稿 Engagement documentation/working paper 业务约定书 Engagement letter 项目合伙人 Engagement partner 项目质量控制复核 Engagement quality control review 项目质量控制复核人员 Engagement quality control reviewer 项目组 Engagement team 被审计单位的风险评估过程 Entitys r

25、isk assessment process 评价 Evaluate 可能导致对被审计单位持续经营能力产生重大疑虑的事项或情况 Events or conditions that may cast significant doubt on the entitys ability to continue as a going concern 不符事项 Exception 存在 Existence 有经验的注册会计师 Experienced auditor 专长 Expertise 信赖程度 Extent of reliance 函证 External confirmation 事实错报、判断错报

26、和推断错报 Factual misstatements, judgemental misstatements and projected misstatements 财务报表 Financial statements 舞弊 Fraud 舞弊风险因素 Fraud risk factors 虚假财务报告 Fraudulent financial reporting 对财务报表使用者理解财务报表至关重要 Fundamental to users understanding of the financial statements 治理 Governance 集团 Group 集团项目合伙人 Group

27、 engagement partner 集团层面控制 Group-wide controls 历史财务信息 Historical financial information 识别、评估和应对重大错报风险 Identify, assess and respond to risk of material misstatement 无法获取充分、适当的审计证据 Inability to obtain sufficient appropriate audit evidence 后任注册会计师 Incoming auditor 不一致 Inconsistency 独立性 Independence 与财务

28、报告相关的信息系统 Information system relevant to financial reporting 审计的固有限制 Inherent limitation of audit 固有风险 Inherent risk 首次审计业务 Initial audit engagement 生成、记录、处理和报告交易 Initiate, record, process and report transactions 询问 Inquiry 检查 Inspection 中期财务信息或报表 Interim financial information or statements 内部审计师 In

29、ternal auditors 内部控制 Internal control 内部控制缺陷 Internal control deficiency 国际财务报告准则 International Financial Reporting Standards 调查 Investigate 财务报表报出日 Issuance date of the financial statements 信息技术应用控制 IT application controls 信息技术环境 IT environment 会计分录和其他调整 Journal entries and other adjustments 会计分录 J

30、ournal entry/entries 严重程度 Level of significance 上市公司实体 Listed entity 管理层 Management 管理层偏向 Management bias 管理层凌驾于控制之上 Management override of controls 管理当局声明书 Management representation letter 管理层对其自身责任的认可与理解 Managements acknowledgement and understanding of its responsibilities 管理层的专家 Managements exper

31、t 重大类别的交易、账户余额和披露 Material classes of transactions, account balances and disclosure 重大不确定性 Material uncertainty 财务报表整体的重要性 Materiality for the financial statements as a whole 侵占资产 Misappropriation of assets 错报 Misstatement 对事实的错报 Misstatement of fact 非标准审计报告 Modified audit report 非无保留意见 Modified opi

32、nion 监控 Monitoring 对控制的监督 Monitoring of controls 审计程序的性质、时间安排和范围 Nature, timing and extent of audit procedures 消极式函证 Negative confirmation 网络事务所 Network firm 违反法律法规 Non-compliance 未回函 Non-response 非抽样风险 Non-sampling risk 观察 Observation 发生 Occurrence 期初余额 Opening balances 内部控制的运行有效性 Operating effecti

33、veness of internal control 其他信息 Other information 其他事项段 Other matter paragraph 会计估计的结果 Outcome of an accounting estimate 超出正常经营过程 Outside the normal course of business 总体审计方案 Overall audit approach 总体审计策略 Overall audit strategy 总体结论 Overall conclusion 总体应对措施 Overall responses 合伙人 Partner 实际执行的重要性 Pe

34、rformance materiality 人员 Personnel 广泛性 Pervasive 计划活动 Planning activities 总体 Population/Overall 积极式函证 Positive confirmation 执业人员 Practitioner 前任注册会计师 Predecessor auditor 初步业务活动 Preliminary engagement activities 与管理层和治理层（如适用）责任相关的执行审计工作的前提 Premise, relating to the responsibilities of management and,

35、where appropriate, those charged with governance, on which an audit is conducted 编制和列报财务报表 Prepare and present the financial statements 列报与披露 Presentation and disclosure 收入确认存在舞弊风险的假定 Presumed fraud risks in revenue recognition 防止或发现并纠正重大错报 Prevent or detect and correct material misstatement 专业胜任能力

36、Professional competence 职业判断 Professional judgment 职业怀疑态度 Professional skepticism 业务执行 Provision of service/Delivery of service 通常对决定财务报表中的重大金额和披露有直接影响的法律法规的规定 Provisions of laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in

37、the financial statements 具有适当资格的外部人员 Qualified external person 保留意见 Qualified opinion 量化财务影响 Quantification of the financial impacts 合理保证（针对审计业务和质量控制） Reasonable assurance (in the context of audit engagements, and in quality control) 合理性测试 Reasonableness test 重新计算 Re-calculation 连续审计业务 Recurring aud

38、it engagements 将认定层次的审计风险降至可接受的低水平 Reduce audit risk at the assertion level to an acceptably low level 关联方 Related parties 具有支配性影响的关联方 Related parties with dominant influence 管理层以前未识别或未向注册会计师披露的关联方关系或关联方交易 Related party relationships or transactions that management has not identified or disclosed to

39、 the auditor 按照等同于公平交易中通行的条款执行的关联方交易 Related party transactions conducted on terms equivalent to those prevailing in an arms length transaction （审计证据的）相关性和可靠性 Relevance and reliability (of audit evidence) 相关职业道德要求 Relevant ethical requirements 剩余期间 Remaining period 重新执行 Re-performance 管理层施加的限制 Restr

40、ictions imposed by management 复核(与质量控制相关) Review (in relation to quality control) 权利与义务 Rights and obligations 风险评估程序 Risk assessment procedures 重大错报风险 Risk of material misstatement 财务报表层次和认定层次的重大错报风险 Risk of material misstatement at financial statement level and at assertion level 样本量 Sample size 抽

41、样 Sampling 抽样风险 Sampling risk 抽样单元 Sampling unit 选择和运用会计政策 Selection and application of accounting policies 选取测试项目 Selection of items for testing 重要组成部分 Significant component 值得关注的内部控制缺陷 Significant deficiencies in internal control 重大事项 Significant matters 特别风险 Significant risk 重大非常规交易 Significant u

42、nusual transactions 特定的审计程序 Specified audit procedures 员工 Staff 统计抽样 Statistical sampling 存货盘点 Stocktake 分层 Stratification 期后事项 Subsequent events 实质性分析程序 Substantive analytical procedures 实质性程序 Substantive procedure （审计证据的）充分性 Sufficiency (of audit evidence) 补充信息 Supplementary information 测试 Test 控制

43、测试 Test of controls 细节测试 Test of details 特定类别的交易、账户余额或披露的一个或多个重要性水平 The materiality level or levels for particular classes of transactions, account balances or disclosures 治理层 Those charged with governance 错报的临界值 Threshold for misstatements 可容忍错报 Tolerable misstatement 可容忍偏差率 Tolerable rate of devia

44、tion 趋势分析法、比率分析法、合理性测试法和回归分析法 Trend analysis, ratio analysis, reasonableness test, and regression analysis 不确定性 Uncertainty 未更正错报 Uncorrected misstatements 标准审计报告 Unmodified audit report 无保留意见 Unqualified opinion 计价与分摊 Valuation and allocation/amortization 穿行测试 Walk-through test 解除业务约定 Withdraw from

45、 the engagement 书面声明 Written representation 职业道德 可接受的水平 Acceptable level 广告 Advertising 过度推介 Advocacy 承担管理层职责 Assume management responsibilities 鉴证客户 Assurance client 鉴证业务 Assurance engagement 鉴证业务项目组 Assurance team 审计客户 Audit client 审计业务 Audit engagement 审计项目组 Audit team 近亲属 Close family 密切私人关系 Clo

46、se personal relationship 保密 Confidentiality 利益冲突 Conflicts of interest 或有收费 Contingent fee 冷却期 Cooling off period 现任会计师 Current accountant/auditor 直接经济利益 Direct financial interest 董事或高级管理人员 Director or senior officer/senior management 应有的关注 Due care 消除或降低不利影响 Eliminate or reduce threats 项目合伙人 Engagement partner 项目质量控制复核 Engagement quality control review 项目组 Engagement team 外部专家 External expert 密切关系 Familiarity 经济利益 Financial interests 历史财务信息 Historical financial information 直系亲属/ 主要近亲属 Immediate family 独立性 Independence 从实质上和形式上保持独立性 Independence of mind, Independe