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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-length transaction资产Assets资产减值损失A
2、ssets 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 value借款费用Borrowing costs企业合并Business comb
3、ination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代销商品Consignment goods合并资产负债表Consolidated balance sheet
4、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 errors成本法Cost method主营业务成本Cost of sales from principal activit
5、ies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Di
6、rect 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Dividend 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F
7、air 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 instruments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 op
8、erations特许权Franchise right记账本位币Functional currency公允价值变动收益/（损失）Gains/Losses on changes in fair value管理费用General and administrative expenses持续经营Going concern商誉Goodwill政府补助Government grants毛利率Gross profit ratio担保Guarantee持有至到期投资Held-to-maturity investment历史成本Historical cost可辨认性Identifiable减值损失Impairme
9、nt loss减值准备Impairment losses利润表Income statement所得税Income tax间接法Indirect method保险费Insurance expense无形资产Intangible assets应付利息Interest payable利率Interest rate应收利息Interest receivable集团内部销售Inter-group sales中期财务报表Interim financial statements存货Inventories投资活动Investing activities投资成本Investment cost投资收益Invest
10、ment income投资性房地产Investment property合营企业Joint-venture劳务成本Labour costs土地使用权Land use right租赁Lease承租人Lessee出租人Lessor负债Liability/Liabilities贷款Loan长期股权投资Long-term equity investment长期借款Long-term loans长期应付款Long-term payable长期应收款Long-term receivables少数股东权益Minority interests净利润Net profits非调整事项Non-adjusting e
11、vents非流动性负债Non-current liabilities营业外支出Non-operating expenses营业外收入Non-operating income经营活动Operating activities经营租赁Operating lease营业利润Operating profit其他资本公积Other capital reserve其他综合收益Other comprehensive income其他业务收入Other operating income其他应付款Other payables其他应收款Other receivables所有者权益Owners equity所有权Ow
12、nership实收资本Paid-in capital专利权Patent资产负债表日后事项Post balance sheet events溢价Premium预付款Prepayment现值Present value以前年度损益事项Prior year profit/loss adjustment商品Product利润Profit利润分配Profit appropriation存货跌价准备Provision for diminution in value of inventories固定资产减值准备Provision for impairment of fixed assets损失准备Provis
13、ion for loss采购成本Purchase costs报酬率Rate of return原材料Raw materials预收款项Receipts in advance确认Recognition/Recognize可收回金额Recoverable amount可变现净值Recoverable value关联交易Related party transactions关联方Related party(ies)租赁收入Rental income重置成本Replacement costs回购Repurchase研究开发费用Research and development costs残值Residua
14、l 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 expenses股本Share capital股份期权Share options股本/资本
15、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盈余公积Surplus 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Undistribut
16、ed 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
17、 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
18、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
19、计师的专家Auditors expert注册会计师的点估计或区间估计Auditors point estimate or auditors range导致非无保留意见的事项段Basis for modification paragraph业务流程Business process（交易的）商业理由Business rationale经营风险业务风险Business risk明显微小Clearly trivial比较财务报表Comparative financial statements比较信息Comparative information被审计单位的互补性控制Compensating contr
20、ols of entity under audit完整性Completeness对集团具有财务重大性的单个组成部分Components that are of individual financial significance to the group计算机辅助审计技术Computer-assisted audit techniques审计的前提条件Conditions for an audit询证函Confirmation合并过程Consolidation process控制活动Control activities控制环境Control environment控制风险Control risk
21、与审计相关的控制Controls relevant to the audit公司治理Corporate governance对应数据Corresponding figures截止Cut-off/As of (date)报告日（与质量控制相关）Date of report (in relation to quality control)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
22、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 test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项目合伙人Engagement partner项目质量控制复核Engagement quality control rev
23、iew项目质量控制复核人员Engagement quality control reviewer项目组Engagement team被审计单位的风险评估过程Entitys risk assessment process评价Evaluate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有经验的注册会计师Experienced au
24、ditor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 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对财务报表使用者理解财务报表至关重要Fundamental to users understanding of th
25、e financial statements治理Governance集团Group集团项目合伙人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 aud
26、itor不一致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 financial information
27、 or statements内部审计师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
28、分录Journal 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Managements acknowledgement and understanding of its responsibilities管理层的专家Managements expert重大类别的交易、账户余额
29、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对控制的监督Monitor
30、ing of controls审计程序的性质、时间安排和范围Nature, timing and extent of audit procedures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Opening 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O
31、ther 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 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Popu
32、lation/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 responsibilities of management and, where appropriate, those charged with governance, on which an audit is conducted编制和列报财务报表Pr
33、epare 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 misstatement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
34、/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 disclosures 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
35、financial impacts合理保证（针对审计业务和质量控制）Reasonable assurance (in the context of audit engagements, and in quality control)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 acceptably low level关联方Related parties具有支配性
36、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 arms length t
37、ransaction（审计证据的）相关性和可靠性Relevance and reliability (of audit evidence)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)权利与义务Rights and obligations风险评估程序Risk assessment procedures重大错报风
38、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 accounting policies选取测试项目Selection of items for testing重要组成部分Significant co
39、mponent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Stocktake分层Stratification期后事项Subsequent events实质性分析程序Substantive analytical procedures实质
40、性程序Substantive procedure（审计证据的）充分性Sufficiency (of audit evidence)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 balances or disclosures治理层Those charged with governance
41、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、合理性测试法和回归分析法Trend analysis, ratio analysis, reasonableness test, and 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Valu
42、ation 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Advocacy承担管理层职责Assume management responsibilities鉴证客户Assurance client鉴证业务Assurance engagement鉴证业务项目组Assurance team审计客户Audit client审计业务Audit eng
43、agement审计项目组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 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项目合伙人Engagement partner项目质量控制复核Engagement quality control review项目组Engagement team外部专家External expert密切关系Familiarity经济利益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