注会专业术语中英文对照表.pdf

《注会专业术语中英文对照表.pdf》由会员分享，可在线阅读，更多相关《注会专业术语中英文对照表.pdf（38页珍藏版）》请在淘文阁 - 分享文档赚钱的网站上搜索。

1、-职业能力综合测试涉及的主要专业术语中英文对照表会计会计估计会计分期会计政策会计确认会计处理应付账款应收账款累计折旧调整事项摊销费用公平交易资产资产减值损失联营公司可供出售金融资产坏账准备年初余额年末余额资产负债表银行存款基本每股收益应收票据账面价值借款费用企业合并营业税金及附加计量资本公积资本化现金流量库存现金公允价值变动Aounting esatesAotingperiodcontig pociesccouting recoitionAcunng retmentAcountspaalcoutsrceiableAccumulateddepeciionAustin evtsAmortiatin

2、 epenseAslegth trnsacioAssetsAst imparmentlosAsociatesAaibe-fr-sle inncil astBdebt prvisonance at thebenig o yearance a he endf yaalance sheetBank dtasic erings er sharBills rceivleook lueBorrowin costsBsiness combnatiousiness taxes an sucrsalcultion/lateCapital reservCaptaliztion/CapazedCa losCsh h

3、anChange in air alu-股东权益变动表可比性混合金融工具代销商品合并资产负债表合并利润表合并股东权益变动表建造合同在建工程或有资产或有负债可转换公司债券会计差错更正成本法主营业务成本贷货币计量流动资产流动负债借债务重组递延收益递延所得税递延所得税资产递延所得税负债折旧稀释每股收益直接费用直接人工直接材料直接法披露折现系数Cansn equityCmpaabityCopound finna instrumntConignet dsColidate bance setsliad inometaementCsolidte staement chans inequitConstruct

4、ion conractonstruction inprogreontingent assetCoingent labiyConvrtbe noesCorrion of ccountin errorCst eodot ofsales r prinipalctiiisCeditCuencmeasuremeCurrnt asett liailisDebitDbtresturigDfrredinomeeered txDefrrd tax assetsDferre txibilitiDeciationited earningsershaDic ssDiclaburet aterilsDirect eth

5、dscloureDiscount actr-折现率任意盈余公积处置成本应付股利应收股利应付职工薪酬股权投资权益法预计负债预计使用寿命费用公允价值融资租赁金融资产交易性金融资产财务费用金融工具金融负债财务报告筹资活动产成品固定资产固定资产清理境外经营特许权记账本位币公允价值变动收益/(损失)DscounrteDiscretinr sups reseveispoal stsivdenpayableDividend recevbleployeebenitspayablesuty invstmEquitymethodEstiatedlibilities/rovisioEtimae ufullifeEx

6、enssairvlueinanceleasenania asetFincial aset he trangFinancial xpnseFinancialirmentsFinancialliilieFinancial reportingFinang aciitiesFished rous/gosixessesFxed asets pendng orispsaFoen oeatonsanciserhFuntinl uencGinsLss on chanin fvalueGeal ad administrave nesoingccernoowllGovernet grantsGross proft

7、 raioaantee管理费用持续经营商誉政府补助毛利率担保-持有至到期投资历史成本可辨认性减值损失减值准备利润表所得税间接法保险费无形资产应付利息利率应收利息集团内部销售中期财务报表存货投资活动投资成本投资收益投资性房地产合营企业劳务成本土地使用权租赁承租人出租人负债贷款长期股权投资长期借款长期应付款长期应收款少数股东权益净利润非调整事项H-to-matrityinvestmentHisoia costIntifbleImpmentlossImpairmen lossInmestatemntInoe taniect methIsuranceexpenseInangiasetsInrest p

8、ayablItet rIntert reeiblentr-ro sleItim nanc tatementsInvnoriesvesng ativtisveen otInstmntimeInvestme roperJoint-vetreabucstsnd userighLeaseLseLssoibiy/LiabltiesanLongterm equity investntLog-erm oasLog-term ayntrm receivalsMinorityntesset proftsNon-adstevent-非流动性负债营业外支出营业外收入经营活动经营租赁营业利润其他资本公积其他综合收益其

9、他业务收入其他应付款其他应收款所有者权益所有权实收资本专利权资产负债表日后事项溢价预付款现值以前年度损益事项商品利润利润分配存货跌价准备Non-curretlabilitieon-oprating expenseon-oeatinginceOpeating aivitOpeating leapatng ptte catal reserveOt comprehensve incomeOther opeti incomOtherpylesOte receiablewners uiyOwnershpPid-n aptaPatenPosalance set evetPremimrepaymtPrsen

10、t alerir er rfit/ladjenructofitPitaprpriaonrvsionfor dimnution in vue fiventriePriifor mpirmen of fd sssroiion for ossPurchase cstsate oftuRawmteriasReps adanceRecgnition/Recoizeecovrle amunt固定资产减值准备损失准备采购成本报酬率原材料预收款项确认可收回金额-可变现净值关联交易关联方租赁收入重置成本回购研究开发费用残值重组追溯调整销售商品收入收入职工薪酬售后租回交易主营业务收入销售退回销售额销售税分部报告销

11、售费用股本股份期权股本/资本溢价所有者权益短期借款专项应付款现金流量表法定盈余公积盈余公积有形资产计税基础应交税费暂时性差异交易费用可理解性Recvrbl alRelate prty transtionsRelate ary(es)Rntal incomReacemn cosepurcaseearch ad dvelopnt ostsResiualueRestringRetosec adusmentsRevnuefromales of godsevee/IncomeSalarcosSae anles bakSales frpricipa activiesSls retunaes revnuSa

12、lestaemet eprtinlli expensesharcpitShare ptionsShare/Capitalpreiumharodes equiyhr-term oaSpecalpayablesStaeme of csh flwtaut srlus rserSrplu resvesTngile asetsTax asiTaxspayablemporary differncesTrnsion cossUderstandabiity-未分配利润未实现融资收益增值税在产品审计客户关系和审计业务的接受与保持访问控制接触信息/审计工作底稿否定意见替代程序分析程序在集团层面实施的分析程序年度报

13、告适用的财务报告框架按照适用的财务报告编制基础得到恰当会计处理和披露(审计证据的)适当性认定评估保证审计调整审计工作底稿审计证据审计档案会计师事务所审计意见审计计划审计风险审计抽样(抽样)注册会计师（审计师）注册会计师与财务信息注册会计师的专家Acceptanc and contiuanceo ent andaudit ngagmetAes contrsces to inormto/Adit documentatoAveropionAltenaive rcduresAnlytical procdurAnalytica proeures at grou levelAnnul eportAplic

14、able finncil reorig framewkApropriately acounted o and disclosdn arnc iththe picabeinanial reportifreorApropriatenes(of adevice)ssertonsAsseAssuraeAitadusmentAdit ocuntatio/Adit woingpaperAd idenceAdt fileAui irm/Accounting irmAdit opinioAudilaAudit iskAudit amplig（amli)AuditorAuditor andfinacia inf

15、ormatonAudtors experUnistributedproit/Retainedearinsnrelizedptl gaVlue-dedtaxWork n prss-iooint timte orauditosrangeBasisfr odfiction aragrahBuiessprcsssines tionaleBusiss rsklrytrivialComraivefnancal saenCmparativenfrmationCompenatingontolsof tity nde auiCmpleess注册会计师的点估计或区间估计导致非无保留意见的事项段业务流程(交易的)商

16、业理由经营风险业务风险明显微小比较财务报表比较信息被审计单位的互补性控制完整性对集团具有财务重大性的单个组成部oonnt hat eof individal n分计算机辅助审计技术审计的前提条件询证函合并过程控制活动控制环境控制风险与审计相关的控制公司治理对应数据截止报告日（与质量控制相关)财务报表批准日审计报告日财务报表日设计、执行和维护适当的控制检查风险偏差无法表示意见cia sgnifiae to the ropCoputr-assd audit hiqesConitions oran audiCnfimainConsolidation prssControactivtiesnrolen

17、vromntntrl rikContrls eleant o h auditCoprate gvenaceCorrspondingfgresCut-fAs o（ate)Dtf reprt(in rlain to uality cotrl)Date o te approva of the financaltatementsDat of the auitors reporDe o thefiancal sttementsDesign,mpeet and ainain adeuanto(or)Dtection risDevaonsDislimer of pnon-双重目的测试强调事项段业务工作底稿业

18、务约定书项目合伙人项目质量控制复核项目质量控制复核人员项目组被审计单位的风险评估过程评价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不符事项存在有经验的注册会计师专长信赖程度函证事实错报、判断错报和推断错报财务报表舞弊舞弊风险因素虚假财务报告Dal-purpose estmphsis of matter prraphEnemetdcumentaokgpaEngagmen ltterEnggment partneEgagent ualityontrolrevenget quality cntrolreieweEngagentaEntty risk assesmt proessEalu

19、aeEvens oondtions that my cast iiiantdoubt on the entits abtytontine as a gingonernEceptioExistenceExperiencedudExpetisExtnt frelaExernl cfirmtionFactua isstatmn,jumenal isstateens and proetedisatemensnancial sttemtsraudFau r fatorsFauduent finaclrportng对财务报表使用者理解财务报表至关Fundamn to uses derstandng o重要

20、治理集团集团项目合伙人集团层面控制历史财务信息识别、评估和应对重大错报风险the finncatatemensoveranceroupGroup ngmet atnerGrop-wi ontrolsHsto financialnfomatiodntfy,assess an rspond to risk of ateialmisstatemet-Inabilityo ban fficiet approrteaudt evidecenominaudirInconstencyndependeInformatio sysem rlvan o fiancia rporngInherent liitaio

21、nf auiInheent rikInitia audtengagmtiiate,reord,ocesandeport transatiInquiryInspeconInterim inancalinormaioor staementsIrnl audiorsIneralcontrolIternal nrol defciencyIntrnational FinancialRprtig StandrdsInvestigateIsuance dat of th finaialsttmentIT ppliction controlsIT enviromentournaletries andother

22、adjutenJournaltryentriesLevel figifcncete enityMgeenMaagment biasManaemen override ofontolsMangementrepreseation leteMnagemensacknoledgment nderstadin fits esponsibiitieMaagemens epert无法获取充分、适当的审计证据后任注册会计师不一致独立性与财务报告相关的信息系统审计的固有限制固有风险首次审计业务生成、记录、处理和报告交易询问检查中期财务信息或报表内部审计师内部控制内部控制缺陷国际财务报告准则调查财务报表报出日信息

23、技术应用控制信息技术环境会计分录和其他调整会计分录严重程度上市公司实体管理层管理层偏向管理层凌驾于控制之上管理当局声明书管理层对其自身责任的认可与理解管理层的专家重大类别的交易、账户余额和披露aerial cases ftansation,account-balas n sou重大不确定性财务报表整体的重要性侵占资产错报对事实的错报非标准审计报告非无保留意见监控对控制的监督审计程序的性质、时间安排和范围消极式函证网络事务所违反法律法规未回函非抽样风险观察发生期初余额内部控制的运行有效性其他信息其他事项段会计估计的结果超出正常经营过程总体审计方案总体审计策略总体结论总体应对措施合伙人实际执行的重

24、要性人员广泛性计划活动MeraluncertintyMterialt fo theinancial satentasawholeMisaopration astsisstatemetMstementofactModiied ait reorModfied pininMonitoringMotoin of cotrlsature,tmin anextnt o auit procedureNegativ cnfirmaionNetwork fimNon-comlinceNon-reonseNonsmplingrisbseratiOccureneOping balanceOperatig ffeci

25、vnessofitenal otrolOter informationOe atter aragaphOutcome of an coning estateusid thomalcurse o businsveallauit aprachOverllaudit statgyeral oclusonOvral respseanePrformnc merialiyPersonnrvasiveningactivits-总体积极式函证执业人员前任注册会计师初步业务活动Popuaion/OerallPosive coniationPacitoneredeceoraditorPreliir engemta

26、ctivitsPemse,reling to te responiiltieso与管理层和治理层（如适用)责任相关aagmentnd,here aproprate,tho的执行审计工作的前提 chgd wh governa,o hichanudit conducted编制和列报财务报表列报与披露收入确认存在舞弊风险的假定Prarand resn thincal statentsPrentaio nddisclosurePresmed frau sks in renuecgitonPrevnt orect nd cort mtealmissaemenProfssinalcompteceProfi

27、al jdgmentPoesonalkepcismProvison f service/Delivy o srvicProsis of aws a reulationsg通常对决定财务报表中的重大金额和erally recized t hvadirct efct on披露有直接影响的法律法规的规定the dteminatin of eral aounts and scores in thefinnia stemens具有适当资格的外部人员保留意见量化财务影响Qufie xtral ponQalifi opninQuanifcatioof efinncal impacReasna sur(in

28、the contexto合理保证（针对审计业务和质量控制)adi enaemets,and n uity conrol）合理性测试重新计算连续审计业务Reasonaness este-aculationRecurring dit engagemnt防止或发现并纠正重大错报专业胜任能力职业判断职业怀疑态度业务执行将认定层次的审计风险降至可接受的educe aitrik at t asertion leveto低水平关联方an aceptly ow levelRela paies-具有支配性影响的关联方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 parties it

29、h dominant infleRelatedpry relationsh otraactonthatmnageenthas ot dntiied orscls to theauitoreled prty tasations onucted on termsuivalent thse pevaiing ian ar engh tansactiReevanc n eiaiiy(ofaudit evde)leant ethil requirmentsemaininperioRe-peformanceestriions ipose by maamenteview（in relati t qalit

30、nrol)Rgts and oligatinRskassesent procedresRisk f maeril mstatemen按照等同于公平交易中通行的条款执行的关联方交易(审计证据的)相关性和可靠性相关职业道德要求剩余期间重新执行管理层施加的限制复核(与质量控制相关)权利与义务风险评估程序重大错报风险财务报表层次和认定层次的重大错报Rsk of mtia issttmnt t fia风险样本量抽样抽样风险抽样单元选择和运用会计政策选取测试项目重要组成部分值得关注的内部控制缺陷重大事项特别风险重大非常规交易特定的审计程序员工统计抽样存货盘点分层cial statement ve ana

31、asseron evelSame szeSamplingSamping risSapin uitSeecto andalicationof acountngoliciesSeecton itemsfor tstinnfcant componentSinficant deficncies i internal orolSigficnt mattrsSignificat skSignificant unusltrnsactonspecifed udt proedursStaffStitical smingSocktakeSratifiaton-期后事项实质性分析程序实质性程序(审计证据的)充分性补

32、充信息测试控制测试细节测试特定类别的交易、账户余额或披露的一个或多个重要性水平治理层错报的临界值可容忍错报可容忍偏差率Subsequent eentsubstatve nlyical proceduresubstntiv roeureSufiiency（f aut vde)Splmentar inoraonTestTetofcotlTes of detailTe maerialit eve r ee for ticl clses of transactns,accunt balace or dislosuresTose crge wit governnceThreshold for misst

33、atemntsToleblemissttmentTleral rte fdeviaton趋势分析法、比率分析法、合理性测Tren nalsis，ratio anlysis,reasonaenes试法和回归分析法不确定性未更正错报标准审计报告无保留意见计价与分摊穿行测试解除业务约定书面声明税法兼营应计税款从价税加计扣除附加税所得额调整税后所得准予扣除数税收可抵免额Also gaed inAccued taxd alorem taxAioal edutonAditil turchageAdutenofincomeAftr-tax iomAlwble dedctnsAllwabltax redtte

34、t,nd regreso anayssUnertaityUnorrected isstatmntsUnmodied auitreporqulie opinoVuation a allocatio/amotiztnWalkthougtetWithdrw frm heegaemetWritenreesetation-从量定额增值额销售额抵免税额应纳税所得额扣除项目金额适用税额适用税率计税成本核定所得额平均成本利润率平均销售价格营业税偶然所得所得项目组成计税价格本纳税年度所得税申报扣除项目免税项目扣除契税视同销售免除纳税义务应税商品纳税义务权益性投资收益雇员福利，职工福利企业所得税国外所得收入一般纳

35、税人特许权使用费所得利息、股息、红利所得劳务所得财产租赁所得Aoun ed on qaniAmuntofaprcaio/ValuadedAmount f salsAout oax creditmnt f txablincomeAount of the ductonsAplicbl taxaoutApicableta ratssessable costssssble ncomeAveag cot-pus mrgin raeAverae salesprceBusns taxCsualineCegory oineCoposite taxble riceCurrnttax yearecarato im

36、e taxDeutibleitemsdutio of the ax exemtion itemDeed txDemed al/sales qualetDisharge of taobligtionDutiabe godDut o ta paymenEnig f euity ivetmensEmployee beefiEnterprise nm taForeign arned incomeGeneral taxpaeromefrofranhie royIcome r itrests,iideds ad bnesIcmefom la serviceomefr leasin of prperty-n

37、coerm rodutionanbusinssoperationIcome from ropeytferIne from wages,saarsIncomrom popry tansfercome ax credncoe txeclartionIncme tax payablncoe from onationIniidanome utvalue added taxegulalossLate feLiqation ncome txiiu taxl inomeMinimum esold fval-add TaMixed sl aiitesN incoe ber icome xNetprfitatr

38、 taxNonmnet setNon-table imeNt include in the scpe o taxae acivitsriginl vaue of he propt/Cost of ropruttafr te pedOutut vae added taverdu aPat o tainrrasProgei t rateropotionaltax ratePublic wefaeonatiRealetate xResdent taeResurcetaxl amunt icludin tax生产经营所得转让财产所得工资薪金所得财产转让收入所得税抵免申报缴纳所得税应纳所得税接受捐赠所得

39、个人所得税增值税进项税额非正常损失滞纳金清算所得税最低应纳税所得额增值税起征点混合销售行为所得税前净所得税后净利润非货币资产不征税收入不计入征税范围财产原值当期销项税额增值税销项税额滞纳税款/欠税应补缴税款累进税率比例税率公益性捐赠房产税居民纳税人资源税含税销售额-所得税征收范围小规模纳税人源泉扣缴纳税特别扣除项目特殊性税务处理印花税应征税额税额税基/计税依据税种消费税税率税收抵免抵免限额纳税期限税前可扣除项目税收减免计税差异到期应纳税款漏税/逃税免税纳税申报本期税额已纳税额应纳税额纳税期限税率减税退税税收附加起征点计税价格减免税额应税所得应税项目纳税期间Scoe of income ta/S

40、ject to nme taxSllscle txpaerSorce wthhodingpeia ductibiteseciltax tretenStamp axa accrueTax amountsTax asTax ctegoryTx coputtionTax critTx crdit qtx delieT detile itemTa dedction oreemtinTax difrencea dueTax eaionx exeptinTax ilgTa for teeriod/yeaT aiTax payleTa pay adlinTxraeTax redtioTax refax su

41、caTx hesoldax valueTaxblepricTx amou deductedTaxable ncomeaable tmTxable priod-对股息征税免税收入免税税目免税利润含税价格纳税人土地使用税增值税土地增值税增值税减免车船税车辆购置税扣缴义务人代扣代缴税款预提所得税零税率职业道德可接受的水平广告过度推介承担管理层职责鉴证客户鉴证业务鉴证业务项目组审计客户审计业务审计项目组近亲属密切私人关系保密利益冲突或有收费冷却期现任会计师AcceptabevAdertisngAvocacyAssumeanaemn rspnsibilitiAsurane clieAssuraneega

42、gemtAssurance teamAui clintAudiegagentA aClose familyCose pesona etnshipConfidetialitynictsofterstContinget feCoingoff perdrrent acountnt/uditoraxtn f didensTax-exemp ncmeTaxept itemTa-exemprofiTax-incue prcTaxayeUban and-use axValue added tax(VT）ale-added taxn land/and apprciatio xAT eemption o red

43、ucionVehile a vesl taxVehice prcha txWithling agentWithholn an rmiting aWithodingnoe taZro tax e-直接经济利益董事或高级管理人员应有的关注消除或降低不利影响项目合伙人项目质量控制复核项目组外部专家密切关系经济利益历史财务信息直系亲属/主要近亲属独立性从实质上和形式上保持独立性间接经济利益诚信外在压力关键审计合伙人上市实体长期存在业务关系严重虚假或误导性的陈述非鉴证服务客观和公正性专业服务拟接受的客户公众利益实体关联实体审阅客户审阅业务审阅项目组轮换防范措施自身利益irect fancaliteres

44、tDrector or nior ofice/snor mangemetue carelimine r reduethretsnageme rterngamentquliy contro rviEnagemnt temEteralexpertFamiarityinaal istsHtrial finanialinorationImmedate familyndependencIndeenenceof nd,Indepndence inpperncendirect fnancl intrestItgtIntmidationPresueKeaudit prteisted entyLong asso

45、caon（with n auitliet)Maerially false o misleading saenNon-asance ervicesObjectityProfeia ervicesrospectv clientPublic interet enttyReated entityRiwclieneiwengaementeviwtaRotatinSfeguardse-nterest-自我评价重要且密切的商业关系特殊目的财务报表鉴证业务的对象不利影响、威胁Sl-reveSignificantandlose business rlionshippeialppose fncial sateen

46、tSubjec matte f surance enagmetThet公司战略与风险管理低增长强竞争地位的“现金牛”业务“Cashcow”psiton:slowgrowth-hh copetiiness“Do”positon:slogoth-low cpetiieness“ustionmark”ostion:hgh gowt lw cmpetitiveess“Star”piion：ih gowth-high competiivenessAbando staegyAnalysi of competitie evronmetAnalysis of competiorsalyss ofcrorate

47、 cometencis and apablitesAnlysso corprate resorcesAnlysis f macro-envronmentAnaysis f at emandAnaytical trategyAudicommiteealand scorecarBncharganalsisBue ean stregyBston matrBusines(Coetite）strategyBusies objectisBuisrskBuiesunitBine unit organzatin trcureChangemanagemntin saeyCmmuication of intena

48、l informin低增长弱竞争地位的“瘦狗”业务高增长低竞争地位的“问题”业务高增长强竞争地位的“明星”业务放弃战略竞争环境分析竞争对手分析企业能力分析企业资源分析宏观环境分析市场需求分析分析型战略审计委员会平衡计分卡基准分析蓝海战略波士顿矩阵业务单位战略（竞争战略)经营目标运营风险业务单元事业部制组织结构战略变革内部信息传递-全面风险管理收缩战略控制活动控制环境公司治理总体战略成本领先战略惩治成本损失成本风险管理成本与效益信用风险文化与绩效客户细分或市场细分事业部制结构消费动机负债和杠杆作用扁平型结构决策支持系统防御型战略制定风险管理策略发展战略钻石模型差异化战略直接投资多元化并购多种经营

49、战略垄断优势理论每股盈余或市净率效率生产要素内部控制的要素创业型组织结构自然环境风险股权投资评估成本Cmpehesiverisk anagemetCntraction statgyConrol ctiitisConrol environmentCorrate govrnanceororate strateyCos leaderhip strteostofpshmentCost o otalosCostsadenefits o risk managmentCrit kultr ad perorancCstomr sementainMrket segmetionbusiness structueC

50、ustoers otvatonDbt a gearingectralize strctureDecisin pportsysteefenivestrtegelopment of isk maemnt sraeDevelopmnt sttgyDmond mdelDifferetiation sttegyiret netntDivesfiedmrr ad aquiioDivrsified steomnc avange trarnins pershareor pice to oo ratioEficiencyElements in rducionElements of intrnal cotroln