2022年注会主要专业术语中英文对照表.docx

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1、精选学习资料 - - - - - - - - - 个人资料整理 仅限学习使用职业才能综合测试涉及的主要专业术语中英文对比表会计会计估量 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 应对账款 Accounts payable 应收账款 Accounts receivable 累计折旧 Accumulated depreciation 调整事项 Adjusting events 摊销费用 Amort

2、ization expense 公正交易 Arms-length transaction 资产 Assets 资产减值缺失 Assets impairment loss 联营公司 Associates 可供出售金融资产Available-for-sale financial assets 坏账预备 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 p

3、er share 应收票据 Bills receivable 账面价值 Book value 借款费用 Borrowing 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 1 /

4、 36 名师归纳总结 - - - - - - -第 1 页,共 36 页精选学习资料 - - - - - - - - - 可比性个人资料整理仅限学习使用Comparability 混合金融工具 Compound financial instruments 代销商品 Consignment 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 contrac

5、t 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 accounting 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 流淌资产 Current assets 流淌负债 Current liabilities 借 Debit 债务重组

6、 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 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

7、 任意盈余公积 Discretionary surplus reserve 处置成本 Disposal costs 2 / 36 名师归纳总结 - - - - - - -第 2 页,共 36 页精选学习资料 - - - - - - - - - 应对股利个人资料整理仅限学习使用Dividend payable 应收股利/ 租赁收入 Rental income 重置成本 Replacement costs 回购 Repurchase 讨论开发费用 Research and development costs 残值 Residual value 5 / 36 名师归纳总结 - - - - - - -

8、第 5 页,共 36 页精选学习资料 - - - - - - - - - 重组个人资料整理仅限学习使用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 repo

9、rting 销售费用 Selling expenses 股本 Share capital 股份期权 Share options 股本 /资本溢价 Share/Capital premium 全部者权益 Shareholders equity短期借款 Short-term loans 专项应对款 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 pay

10、able 临时性差异 Temporary differences 交易费用 Transaction costs 可懂得性 Understandability 未安排利润 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 拜访掌握 Access controls 6 / 36

11、名师归纳总结 - - - - - - -第 6 页,共 36 页精选学习资料 - - - - - - - - - 个人资料整理 仅限学习使用接触信息 /审计工作底稿Access to information / Audit documentation 否定看法 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 根据适用的财务报告编制基础得到恰 当会计

12、处理和披露审计证据的 适当性Applicable financial reporting framework Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework 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

13、 审计证据 Audit evidence 审计档案 Audit file 会计师事务所 Audit firm/Accounting firm 审计看法 Audit opinion 审计方案 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Auditor s experts range注册会计师的点估量或区间估量Audito r s point estimate or auditor导致非

14、无保留看法的事项段Basis for modification paragraph 业务流程 Business process 报告日 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、执行和保护适当的掌握Design, implement and maintain adequate controls over 检查风险 Detection risk 偏差 Deviations 无法

15、表示看法 Disclaimer 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 业务商定书 Engagement letter 工程合伙人 Engagement partner 工程质量掌握复核 工程质量掌握复核人员Engagement quality control review Engagement quality control reviewer 工程组 Engagement team 被审计单位的风险评

16、估过程 Entity s risk assessment process评判 Evaluate 可能导致对被审计单位连续经营才能Events or conditions that may cast significant doubt on the 产生重大疑虑的事项或情形entitys ability to continue as a going conce不符事项Exception 存在Existence 8 / 36 名师归纳总结 - - - - - - -第 8 页,共 36 页精选学习资料 - - - - - - - - - 有体会的注册会计师个人资料整理仅限学习使用Experienc

17、ed auditor 专长 Expertise 信任程度 Extent of reliance 函证 External confirmation 事实错报、判定错报和推断错报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 对财务报表使用者懂得财务报表至关 Fundamental to users

18、 understanding of the financial 重要 statements 治理 Governance 集团 Group 集团工程合伙人 Group engagement partner 集团层面掌握 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 无法猎取充分、适当的审计证据Identify, assess and respond to risk of material misstatement Inability to obtain sufficient appropria

19、te audit evidence 后任注册会计师 Incoming auditor 不一样 Inconsistency 独立性 Independence 与财务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 Inqui

20、ry 检查 Inspection 中期财务信息或报表Interim financial information or statements 内部审计师 Internal auditors 内部掌握 Internal control 内部掌握缺陷 Internal control deficiency 国际财务报告准就International Financial Reporting Standards 调查 Investigate 9 / 36 名师归纳总结 - - - - - - -第 9 页,共 36 页精选学习资料 - - - - - - - - - 个人资料整理 仅限学习使用财务报表报

21、出日 Issuance date of the financial statements 信息技术应用掌握 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 Journal entry/entries 严峻程度 Level of significance 上市公司实体 Listed entity 治理层 Management 治理层偏向 Management bias 治理层凌驾于掌握之上Management override of controls

22、 治理当局声明书 治理层对其自身责任的认可与懂得 治理层的专家Management representation letter Management s acknowledgement and understanding of its responsibilities Managements expert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 financia

23、l 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 非无保留看法 Modified opinion 监控 Monitoring 对掌握的监督 Monitoring of controls 审计程序的性质、时间支配和范畴Nature, timing and extent of audit procedures 消极式函证 Negative confirmation 网络事务所 Network

24、 firm 违反法律法规 Non-compliance 未回函 Non-response 非抽样风险 Non-sampling risk 观看 Observation 发生 Occurrence 期初余额 Opening balances 内部掌握的运行有效性Operating effectiveness of internal control 10 / 36 名师归纳总结 - - - - - - -第 10 页,共 36 页精选学习资料 - - - - - - - - - 其他信息个人资料整理仅限学习使用Other information 其他事项段 Other matter paragra

25、ph 会计估量的结果 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 Performance materiality 人员 Personnel 广泛性 Pervasive 方案活动 Planning activities 总体

26、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 与治理层和治理层 如适用）责任相关的执行审计工作的前提编制和列报财务报表Premise, relating to the responsibilities of management and, where appropriate, those charged with governance, on which an audit i

27、s conducted 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 防止或发觉并订正重大错报Presumed fraud risks in revenue recognition Prevent or detect and correct material misstatement 专业胜任才能 Professional competence 职业判定 Professional judgment 职业怀疑态度 Professional skepticis

28、m 业务执行 Provision of service/Delivery of service 通常对打算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 the financial statements 具有适当资格的外部人员 Qualified external person 保留看法 Qualified op

29、inion 量化财务影响 Quantification of the financial impacts 11 / 36 名师归纳总结 - - - - - - -第 11 页,共 36 页精选学习资料 - - - - - - - - - 个人资料整理 仅限学习使用合理保证 合理性测试 Reasonableness test 重新运算 Re-calculation 连续审计业务 Recurring audit engagements 将认定层次的审计风险降至可接受的Reduce audit risk at the assertion level to an acceptably low 低水平

30、level 关联方 Related parties 具有支配性影响的关联方 治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 根据等同于公正交易中通行的条款执Related parties with dominant influence Related party relationships or transactions that management has not identified or disclosed to the auditor Related party transactions conducted on terms equivalent to 行的关联方交易

31、those prevailing in an arms length transaction Relevant ethical requirements 剩余期间 Remaining period 重新执行 Re-performance 治理层施加的限制Restrictions imposed by management 复核 与质量掌握相关 Review in relation to quality control 权益与义务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Risk of material misstatement at financial statement level 风险 and at assertion level 样本量 Sample size 抽样 Sampling 抽样风险 Sampling risk 抽样单元 Sampling unit 挑选和运用会计政策Selection and application of accounting policies 选取测试工程 Selection of items for testing 重要组成部分 Significant compo