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1、个人资料整理仅限学习使用1 / 26 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-leng
2、th transaction 资产Assets 资产减值损失Assets 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
3、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 可比性Comparability 混合金融工具Compound financial instruments
4、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 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 accounting
5、 errors 成本法Cost method 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 1 页，共 26 页个人资料整理仅限学习使用2 / 26 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Defe
6、rred 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 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D
7、ividend receivable 应付职工薪酬Employee benefits payables 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 in
8、struments 金融负债Financial liabilities 财务报告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/ 租赁收入Rental income 重置成本Replacement costs 回购Repurchase 研
9、究开发费用Research and development 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
10、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 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 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 4 页，共 26 页个人资料整理仅限学习使用5 / 26 盈余公积Surplus
11、 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 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
12、 and audit engagement 访问控制Access controls 接触信息 /审计工作底稿Access to information / 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
13、础得到恰当会计处理和披露Appropriately accounted for and disclosed in accordance 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
14、师事务所Audit firm/Accounting firm 审计意见Audit opinion 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Auditor s expert注册会计师的点估计或区间估计Auditor s point estimate or auditors range导致非无保留意见的事项段Basis for modification paragraph
15、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Disclaimer of opinion 双重目的测试Dual-purpose te
16、st 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 工程合伙人Engagement partner 工程质量控制复核Engagement quality control review 工程质量控制复核人员Engagement quality control reviewer 工程组Engagement team 被审计单位的风险评估过程Entity s risk assessment process评价Evaluate 可能导致对被审计单
17、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 entity s ability to continue as a going concer n 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、判断错报和推断错报Factual misstatements, judgemental misstatem
18、ents 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 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 6 页，共 26 页个人资料整理仅限学习使用7 / 26 集团
19、Group 集团工程合伙人Group 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Indep
20、endence 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Inquiry 检查Inspection 中期财务信息或报表Interim financial information or statements 内部审计师
21、Internal 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Journal
22、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Management s acknowledgement and understanding of its responsibilities 管理层的专家Management s expert重大类别的交易、账户余额
23、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 opinion 监控Monitoring 对控制的
24、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 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 7 页，共 26 页个人资料整理仅限学习使用8 / 26 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Op
25、ening balances 内部控制的运行有效性Operating effectiveness 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
26、 responses 合伙人Partner 实际执行的重要性Performance 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 responsibiliti
27、es of management and, 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 mi
28、sstatement 专业胜任能力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 di
29、sclosures in 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 合理性测试Reasonableness test 重新计算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低水平Reduce audit risk at the assertion level to an acceptab
30、ly 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 8 页，共 26 页个人资料整理仅限学习使用9 / 26 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 the auditor 按照等同
31、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 arm s length transaction 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Restrictions imposed by management 复核 (与质量控制相关 Review (in relation to quality control 权
32、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 acco
33、unting policies 选取测试工程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 unusual transactions 特定的审计程序Specified audit procedures 员工Staff 统计抽样Statistical sampling 存货盘点Stockta
34、ke 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 补充信息Supplementary information 测试Test 控制测试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 balanc
35、es 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 deviation 趋势分析法、比率分析法、合理性测试法和回Trend analysis, ratio analysis, reasonableness test, and 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 9 页，共 26 页个人资料整理仅限学习使用10 / 26
36、 归分析法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 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A
37、dvocacy 承担管理层职责Assume management responsibilities 鉴证客户Assurance client 鉴证业务Assurance engagement 鉴证业务工程组Assurance team 审计客户Audit client 审计业务Audit engagement 审计工程组Audit team 近亲属Close family 密切私人关系Close personal relationship 保密Confidentiality 利益冲突Conflicts of interest 或有收费Contingent fee 冷却期Cooling off
38、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 工程合伙人Engagement partner 工程质量控制复核Engagement quality control review 工程组Engagement team 外部专家External expert 密切关系Familiarity 经济利
39、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, Independence in appearance 间接经济利益Indirect financial interest 诚信Integrity 外在压力Intimidation/Pressure 关键审计合伙人Key audit partner 上市实体Listed entity 长期存在业务关系Long assoc
40、iation (with an audit client 严重虚假或误导性的陈述Materially false or misleading statement 非鉴证服务Non-assurance services 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 10 页，共 26 页个人资料整理仅限学习使用11 / 26 客观和公正性Objectivity 专业服务Professional services 拟接受的客户Prospective client 公众利益实体Public interest entity 关联实体Related ent
41、ity 审阅客户Review client 审阅业务Review engagement 审阅工程组Review team 轮换Rotation 防范措施Safeguards 自身利益Self-interest 自我评价Self-review 重要且密切的商业关系Significant and close business relationship 特殊目的财务报表Special purpose financial statements 鉴证业务的对象Subject matter of assurance engagement 不利影响、威胁Threats 税法兼营Also engaged in
42、 应计税款Accrued tax 从价税Ad valorem tax 加计扣除Additional deduction 附加税Additional tax/Surcharge 所得额调整Adjustment of income 税后所得After-tax income 准予扣除数Allowable deductions 税收可抵免额Allowable tax credit 从量定额Amount based on quantity 增值额Amount of appreciation/Value added 销售额Amount of sales 抵免税额Amount of tax credit 应
43、纳税所得额Amount of taxable income 扣除工程金额Amount of the deductions 适用税额Applicable tax amount 适用税率Applicable tax rates 计税成本Assessable cost 核定所得额Assessable income 平均成本利润率Average cost-plus margin rate 平均销售价格Average sales price 营业税Business tax 偶然所得Casual income 所得工程Category of income 组成计税价格Composite taxable p
44、rice 本纳税年度Current tax year 所得税申报Declaration of income tax 扣除工程Deductible items 免税工程扣除Deduction of the tax exemption item 契税Deed tax 视同销售Deemed sales/sales equivalent 免除纳税义务Discharge of tax obligation 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 11 页，共 26 页个人资料整理仅限学习使用12 / 26 应税商品Dutiable goods 纳税义
45、务Duty of tax payment 权益性投资收益Earning from equity investments 雇员福利，职工福利Employee benefit 企业所得税Enterprise income tax 国外所得收入Foreign earned income 一般纳税人General taxpayer 特许权使用费所得Income from franchise royalty 利息、股息、红利所得Income from interests, dividends and bonuses 劳务所得Income from labor service 财产租赁所得Income f
46、rom leasing of property 生产经营所得Income from production and business operation 转让财产所得Income from property transfer 工资薪金所得Income from wages, salaries 财产转让收入Income from property transfer 所得税抵免Income tax credit 申报缴纳所得税Income tax declaration 应纳所得税Income tax payable 接受捐赠所得Income from donation 个人所得税Individua
47、l income tax 增值税进项税额Input value added tax 非正常损失Irregular loss 滞纳金Late fee 清算所得税Liquidation income tax 最低应纳税所得额Minimum taxable income 增值税起征点Minimum threshold of value-added Tax 混合销售行为Mixed sales activities 所得税前净所得Net income before income tax 税后净利润Net profit after tax 非货币资产Non-monetary asset 不征税收入Non-
48、taxable income 不计入征税范围Not included in the scope of taxable activities 财产原值Original value of the property/ Cost of property 当期销项税额Output tax for the period 增值税销项税额Output value added tax 滞纳税款 /欠税Overdue tax 应补缴税款Payment of tax in arrears 累进税率Progressive tax rate 比例税率Proportional tax rate 公益性捐赠Public w
49、elfare donations 房产税Real estate tax居民纳税人Resident taxpayer 资源税Resource tax 含税销售额Sales amount including tax 所得税征收范围Scope of income tax/Subject to income tax 小规模纳税人Small-scale taxpayer 源泉扣缴Source withholding 纳税特别扣除工程Special deductible items 特殊性税务处理Special tax treatment 精选学习资料 - - - - - - - - - 名师归纳总结 -
50、 - - - - - -第 12 页，共 26 页个人资料整理仅限学习使用13 / 26 印花税Stamp tax 应征税额Tax accrued 税额Tax amounts 税基 /计税依据Tax base 税种Tax category 消费税税率Tax computation 税收抵免Tax credit 抵免限额Tax credit quota 纳税期限Tax deadline 税前可扣除工程Tax deductible items 税收减免Tax deduction or exemption 计税差异Tax differences 到期应纳税款Tax due 漏税 /逃税Tax eva