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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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