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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 可比性
4、 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 contract 在建工程 Construction in progress 或有资产 Contingent asset 或有负债 Contingent liabi
5、lity 可转换公司债券 Convertible notes 会计差错更正 Correction of accounting errors 成本法 Cost method 1 / 26 名师归纳总结 - - - - - - -第 1 页,共 26 页精选学习资料 - - - - - - - - - 个人资料整理 仅限学习使用主营业务成本 Cost of sales from principal activities 贷/ 租赁收入 Rental income 重置成本 Replacement costs 回购 Repurchase 讨论开发费用 Research and development
6、 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 expe
7、nses 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 4 / 26 名师归纳总结 - - - - - - -第 4 页,共 26 页精选学习资料 - - - - - - - - - 盈余公积个人资料整理仅限学习使用Surplus reserve
8、s 有形资产 Tangible assets 计税基础 Tax basis 应交税费 Taxes payable 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 拜访掌握 接触信息 /审计工作底稿Acceptance and c
9、ontinuance of client and audit engagement Access controls 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处 理和披露 审计证据的 适当性Applicabl
10、e 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 审计证据 Audit evidence 审计
11、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Auditor s point estimate or auditor导致非无保留看法的事项段Basis for modif
12、ication paragraph 业务流程 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 无法表示看法 Disclaimer of opinion 双重目的测试 Dual-pu
13、rpose 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估过程 Entity s risk assessment process评判 Ev
14、aluate 可能导致对被审计单位连续经营才能产生重大 疑虑的事项或情形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 有体会的注册会计师 Experienced 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 财务报表Factual misstateme
15、nts, judgemental misstatements and projected misstatements Financial statements 舞弊Fraud understanding of the financial 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重要Fundamental to usersstatements 治理Governance 6 / 26 名师归纳总结 - - - - - - -第 6 页,共 26 页精选学习资料 - - - - - -
16、 - - - 集团个人资料整理仅限学习使用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 appropriate audit evidence 后任注册会计师 Incoming auditor
17、 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 Inquiry 检查 Inspection 中期财务信息或报表Interim financia
18、l 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 财务报表报出日 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 en
19、tries 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 治理当局声明书 Management representation letter 治理层对其自身责任的认可与懂得 治理层的专家 重大类别的交易、账户余额和披露 重大不确定性 财务报表整体的重要性Managements acknowled
20、gement and understanding of its responsibilities Managements expertMaterial classes of transactions, account balances and disclosure Material uncertainty 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 a
21、udit 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 7 / 26 名师归纳总结 - - - - - - -第 7 页,共 26 页精选学习资料 - - - - - - - - - 个人资料整理 仅限学习使用消极式函证 Negative confirmation 网络事务所 Network firm 违反法律法规 Non-compliance 未回函 Non-respo
22、nse 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 其他信息 Other information 其他事项段 Other matter paragraph 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 总体审计方案如适用）责任相关的执行Overall au
23、dit 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 engagemen
24、t activities 与治理层和治理层Premise, relating to the responsibilities of management and, where appropriate, those charged with governance, 审计工作的前提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 防止或发觉并订正重大错报Presumed fraud ri
25、sks 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 skepticism 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具有适当资格的外部人员Provisions of laws and regulations generall
26、y recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements Qualified external person 保留看法 Qualified opinion 量化财务影响 Quantification of the financial impacts 合理保证 Reasonableness test 重新运算 Re-calculation 连续审计业务 Recurring audit engagements 将认
27、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 8 / 26 名师归纳总结 - - - - - - -第 8 页,共 26 页精选学习资料 - - - - - - - - - 关联方个人资料整理仅限学习使用low level 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行的关联 方交易 Relevant ethical requirements 剩余期间 Remaining period
28、 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风险 样本量Risk of material misstatement at financial statement level and at as
29、sertion level 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 component 值得关注的内部掌握缺陷Significant deficiencies in internal control 重大事项 Significant matters 特殊风险 Significant risk 重大特别规交易 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 Stocktake 分层 Stratification 期后事项 Subsequent events 实质性分析程序 Substantive analytical pro