附錄:職業(yè)能力綜合測試涉及的主要專業(yè)術(shù)語中英文對照表
會計 | |
會計估計 |
Accounting estimates |
會計分期 |
Accounting period |
會計政策 |
Accounting policies |
會計確認 |
Accounting recognition |
會計處理 |
Accounting treatment |
應(yīng)付賬款 |
Accounts payable |
應(yīng)收賬款 |
Accounts receivable |
累計折舊 |
Accumulated depreciation |
調(diào)整事項 |
Adjusting events |
攤銷費用 |
Amortization expense |
公平交易 |
Arms-length transaction |
資產(chǎn) |
Assets |
資產(chǎn)減值損失 |
Assets impairment loss |
聯(lián)營公司 |
Associates |
可供出售金融資產(chǎn) |
Available-for-sale financial assets |
壞賬準備 |
Bad debt provision |
年初余額 |
Balance at the beginning of year |
年末余額 |
Balance at the end of year |
資產(chǎn)負債表 |
Balance sheet |
銀行存款 |
Bank deposit |
基本每股收益 |
Basic earnings per share |
應(yīng)收票據(jù) |
Bills receivable |
賬面價值 |
Book value |
借款費用 |
Borrowing costs |
企業(yè)合并 |
Business combination |
營業(yè)稅金及附加 |
Business taxes and surcharges |
計量 |
Calculation/Calculate |
資本公積 |
Capital reserve |
資本化 |
Capitalization/Capitalized |
現(xiàn)金流量 |
Cash flows |
庫存現(xiàn)金 |
Cash on hand |
公允價值變動 |
Change in fair value |
股東權(quán)益變動表 |
Changes in equity |
可比性 |
Comparability |
混合金融工具 |
Compound financial instruments |
代銷商品 |
Consignment goods |
合并資產(chǎn)負債表 |
Consolidated balance sheet |
合并利潤表 |
Consolidated income statement |
合并股東權(quán)益變動表 |
Consolidated statement of changes in equity |
建造合同 |
Construction contract |
在建工程 |
Construction in progress |
或有資產(chǎn) |
Contingent asset |
或有負債 |
Contingent liability |
可轉(zhuǎn)換公司債券 |
Convertible notes |
會計差錯更正 |
Correction of accounting errors |
成本法 |
Cost method |
主營業(yè)務(wù)成本 |
Cost of sales from principal activities |
貸 |
Credit |
貨幣計量 |
Currency measurement |
流動資產(chǎn) |
Current assets |
流動負債 |
Current liabilities |
借 |
Debit |
債務(wù)重組 |
Debt restructuring |
遞延收益 |
Deferred income |
遞延所得稅 |
Deferred tax |
遞延所得稅資產(chǎn) |
Deferred tax assets |
遞延所得稅負債 |
Deferred tax liabilities |
折舊 |
Depreciation |
稀釋每股收益 |
Diluted earnings per share |
直接費用 |
Direct costs |
直接人工 |
Direct labour |
直接材料 |
Direct materials |
直接法 |
Direct method |
披露 |
Disclosure |
折現(xiàn)系數(shù) |
Discount factor |
折現(xiàn)率 |
Discount rate |
任意盈余公積 |
Discretionary surplus reserve |
處置成本 |
Disposal costs |
應(yīng)付股利 |
Dividend payable |
應(yīng)收股利 |
Dividend receivable |
應(yīng)付職工薪酬 |
Employee benefits payables |
股權(quán)投資 |
Equity investment |
權(quán)益法 |
Equity method |
預(yù)計負債 |
Estimated liabilities/Provision |
預(yù)計使用壽命 |
Estimated useful life |
費用 |
Expenses |
公允價值 |
Fair value |
融資租賃 |
Finance lease |
金融資產(chǎn) |
Financial assets |
交易性金融資產(chǎn) |
Financial assets held for trading |
財務(wù)費用 |
Financial expenses |
金融工具 |
Financial instruments |
金融負債 |
Financial liabilities |
財務(wù)報告 |
Financial reporting |
籌資活動 |
Financing activities |
產(chǎn)成品 |
Finished products/goods |
固定資產(chǎn) |
Fixed assets |
固定資產(chǎn)清理 |
Fixed assets pending for disposal |
境外經(jīng)營 |
Foreign operations |
特許權(quán) |
Franchise right |
記賬本位幣 |
Functional currency |
公允價值變動收益/(損失) |
Gains/Losses on changes in fair value |
管理費用 |
General and administrative expenses |
持續(xù)經(jīng)營 |
Going concern |
商譽 |
Goodwill |
政府補助 |
Government grants |
毛利率 |
Gross profit ratio |
擔保 |
Guarantee |
持有至到期投資 |
Held-to-maturity investment |
歷史成本 |
Historical cost |
可辨認性 |
Identifiable |
減值損失 |
Impairment loss |
減值準備 |
Impairment losses |
利潤表 |
Income statement |
所得稅 |
Income tax |
間接法 |
Indirect method |
保險費 |
Insurance expense |
無形資產(chǎn) |
Intangible assets |
應(yīng)付利息 |
Interest payable |
利率 |
Interest rate |
應(yīng)收利息 |
Interest receivable |
集團內(nèi)部銷售 |
Inter-group sales |
中期財務(wù)報表 |
Interim financial statements |
存貨 |
Inventories |
投資活動 |
Investing activities |
投資成本 |
Investment cost |
投資收益 |
Investment income |
投資性房地產(chǎn) |
Investment property |
合營企業(yè) |
Joint-venture |
勞務(wù)成本 |
Labour costs |
土地使用權(quán) |
Land use right |
租賃 |
Lease |
承租人 |
Lessee |
出租人 |
Lessor |
負債 |
Liability/Liabilities |
貸款 |
Loan |
長期股權(quán)投資 |
Long-term equity investment |
長期借款 |
Long-term loans |
長期應(yīng)付款 |
Long-term payable |
長期應(yīng)收款 |
Long-term receivables |
少數(shù)股東權(quán)益 |
Minority interests |
凈利潤 |
Net profits |
非調(diào)整事項 |
Non-adjusting events |
非流動性負債 |
Non-current liabilities |
營業(yè)外支出 |
Non-operating expenses |
營業(yè)外收入 |
Non-operating income |
經(jīng)營活動 |
Operating activities |
經(jīng)營租賃 |
Operating lease |
營業(yè)利潤 |
Operating profit |
其他資本公積 |
Other capital reserve |
其他綜合收益 |
Other comprehensive income |
其他業(yè)務(wù)收入 |
Other operating income |
其他應(yīng)付款 |
Other payables |
其他應(yīng)收款 |
Other receivables |
所有者權(quán)益 |
Owner’s equity |
所有權(quán) |
Ownership |
實收資本 |
Paid-in capital |
專利權(quán) |
Patent |
資產(chǎn)負債表日后事項 |
Post balance sheet events |
溢價 |
Premium |
預(yù)付款 |
Prepayment |
現(xiàn)值 |
Present value |
以前年度損益事項 |
Prior year profit/loss adjustment |
商品 |
Product |
利潤 |
Profit |
利潤分配 |
Profit appropriation |
存貨跌價準備 |
Provision for diminution in value of inventories |
固定資產(chǎn)減值準備 |
Provision for impairment of fixed assets |
損失準備 |
Provision for loss |
采購成本 |
Purchase costs |
報酬率 |
Rate of return |
原材料 |
Raw materials |
預(yù)收款項 |
Receipts in advance |
確認 |
Recognition/Recognize |
可收回金額 |
Recoverable amount |
可變現(xiàn)凈值 |
Recoverable value |
關(guān)聯(lián)交易 |
Related party transactions |
關(guān)聯(lián)方 |
Related party(ies) |
租賃收入 |
Rental income |
重置成本 |
Replacement costs |
回購 |
Repurchase |
研究開發(fā)費用 |
Research and development costs |
殘值 |
Residual value |
重組 |
Restructuring |
追溯調(diào)整 |
Retrospective adjustments |
銷售商品收入 |
Revenue from sales of goods |
收入 |
Revenue/Income |
職工薪酬 |
Salary costs |
售后租回交易 |
Sale and lease back |
主營業(yè)務(wù)收入 |
Sales from principal activities |
銷售退回 |
Sales return |
銷售額 |
Sales revenue |
銷售稅 |
Sales tax |
分部報告 |
Segment reporting |
銷售費用 |
Selling expenses |
股本 |
Share capital |
股份期權(quán) |
Share options |
股本/資本溢價 |
Share/Capital premium |
所有者權(quán)益 |
Shareholders’ equity |
短期借款 |
Short-term loans |
專項應(yīng)付款 |
Special payables |
現(xiàn)金流量表 |
Statement of cash flows |
法定盈余公積 |
Statutory surplus reserve |
盈余公積 |
Surplus reserves |
有形資產(chǎn) |
Tangible assets |
計稅基礎(chǔ) |
Tax basis |
應(yīng)交稅費 |
Taxes payable |
暫時性差異 |
Temporary differences |
交易費用 |
Transaction costs |
可理解性 |
Understandability |
未分配利潤 |
Undistributed profit/Retained earnings |
未實現(xiàn)融資收益 |
Unrealized capital gain |
增值稅 |
Value-added tax |
在產(chǎn)品 |
Work in progress |
審計
客戶關(guān)系和審計業(yè)務(wù)的接受與保持 |
Acceptance and continuance of client and audit engagement |
訪問控制 |
Access controls |
接觸信息/審計工作底稿 |
Access to information / Audit documentation |
否定意見 |
Adverse opinion |
替代程序 |
Alternative procedures |
分析程序 |
Analytical procedures |
在集團層面實施的分析程序 |
Analytical procedures at group level |
年度報告 |
Annual report |
適用的財務(wù)報告框架 |
Applicable financial reporting framework |
按照適用的財務(wù)報告編制基礎(chǔ)得到恰當會計處理和披露 |
Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework |
(審計證據(jù)的)適當性 |
Appropriateness (of audit evidence) |
認定 |
Assertions |
評估 |
Assess |
保證 |
Assurance |
審計調(diào)整 |
Audit adjustment |
審計工作底稿 |
Audit documentation/Audit working paper |
審計證據(jù) |
Audit evidence |
審計檔案 |
Audit file |
會計師事務(wù)所 |
Audit firm/Accounting firm |
審計意見 |
Audit opinion |
審計計劃 |
Audit plan |
審計風(fēng)險 |
Audit risk |
審計抽樣(抽樣) |
Audit sampling (sampling) |
注冊會計師(審計師) |
Auditor |
注冊會計師與財務(wù)信息 |
Auditor and financial information |
注冊會計師的專家 |
Auditor’s expert |
注冊會計師的點估計或區(qū)間估計 |
Auditor’s point estimate or auditor’s range |
導(dǎo)致非無保留意見的事項段 |
Basis for modification paragraph |
業(yè)務(wù)流程 |
Business process |
(交易的)商業(yè)理由 |
Business rationale |
經(jīng)營風(fēng)險業(yè)務(wù)風(fēng)險 |
Business risk |
明顯微小 |
Clearly trivial |
比較財務(wù)報表 |
Comparative financial statements |
比較信息 |
Comparative information |
被審計單位的互補性控制 |
Compensating controls of entity under audit |
完整性 |
Completeness |
對集團具有財務(wù)重大性的單個組成部分 |
Components that are of individual financial significance to the group |
計算機輔助審計技術(shù) |
Computer-assisted audit techniques |
審計的前提條件 |
Conditions for an audit |
詢證函 |
Confirmation |
合并過程 |
Consolidation process |
控制活動 |
Control activities |
控制環(huán)境 |
Control environment |
控制風(fēng)險 |
Control risk |
與審計相關(guān)的控制 |
Controls relevant to the audit |
公司治理 |
Corporate governance |
對應(yīng)數(shù)據(jù) |
Corresponding figures |
截止 |
Cut-off/As of (date) |
報告日(與質(zhì)量控制相關(guān)) |
Date of report (in relation to quality control) |
財務(wù)報表批準日 |
Date of the approval of the financial statements |
審計報告日 |
Date of the auditor’s report |
財務(wù)報表日 |
Date of the financial statements |
設(shè)計、執(zhí)行和維護適當?shù)目刂? |
Design, implement and maintain adequate controls (over) |
檢查風(fēng)險 |
Detection risk |
偏差 |
Deviations |
無法表示意見 |
Disclaimer of opinion |
雙重目的測試 |
Dual-purpose test |
強調(diào)事項段 |
Emphasis of matter paragraph |
業(yè)務(wù)工作底稿 |
Engagement documentation/working paper |
業(yè)務(wù)約定書 |
Engagement letter |
項目合伙人 |
Engagement partner |
項目質(zhì)量控制復(fù)核 |
Engagement quality control review |
項目質(zhì)量控制復(fù)核人員 |
Engagement quality control reviewer |
項目組 |
Engagement team |
被審計單位的風(fēng)險評估過程 |
Entity’s risk assessment process |
評價 |
Evaluate |
可能導(dǎo)致對被審計單位持續(xù)經(jīng)營能力產(chǎn)生重大疑慮的事項或情況 |
Events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern |
不符事項 |
Exception |
存在 |
Existence |
有經(jīng)驗的注冊會計師 |
Experienced auditor |
專長 |
Expertise |
信賴程度 |
Extent of reliance |
函證 |
External confirmation |
事實錯報、判斷錯報和推斷錯報 |
Factual misstatements, judgemental misstatements and projected misstatements |
財務(wù)報表 |
Financial statements |
舞弊 |
Fraud |
舞弊風(fēng)險因素 |
Fraud risk factors |
虛假財務(wù)報告 |
Fraudulent financial reporting |
對財務(wù)報表使用者理解財務(wù)報表至關(guān)重要 |
Fundamental to users’ understanding of the financial statements |
治理 |
Governance |
集團 |
Group |
集團項目合伙人 |
Group engagement partner |
集團層面控制 |
Group-wide controls |
歷史財務(wù)信息 |
Historical financial information |
識別、評估和應(yīng)對重大錯報風(fēng)險 |
Identify, assess and respond to risk of material misstatement |
無法獲取充分、適當?shù)膶徲嬜C據(jù) |
Inability to obtain sufficient appropriate audit evidence |
后任注冊會計師 |
Incoming auditor |
不一致 |
Inconsistency |
獨立性 |
Independence |
與財務(wù)報告相關(guān)的信息系統(tǒng) |
Information system relevant to financial reporting |
審計的固有限制 |
Inherent limitation of audit |
固有風(fēng)險 |
Inherent risk |
首次審計業(yè)務(wù) |
Initial audit engagement |
生成、記錄、處理和報告交易 |
Initiate, record, process and report transactions |
詢問 |
Inquiry |
檢查 |
Inspection |
中期財務(wù)信息或報表 |
Interim financial information or statements |
內(nèi)部審計師 |
Internal auditors |
內(nèi)部控制 |
Internal control |
內(nèi)部控制缺陷 |
Internal control deficiency |
國際財務(wù)報告準則 |
International Financial Reporting Standards |
調(diào)查 |
Investigate |
財務(wù)報表報出日 |
Issuance date of the financial statements |
信息技術(shù)應(yīng)用控制 |
IT application controls |
信息技術(shù)環(huán)境 |
IT environment |
會計分錄和其他調(diào)整 |
Journal entries and other adjustments |
會計分錄 |
Journal entry/entries |
嚴重程度 |
Level of significance |
上市公司實體 |
Listed entity |
管理層 |
Management |
管理層偏向 |
Management bias |
管理層凌駕于控制之上 |
Management override of controls |
管理當局聲明書 |
Management representation letter |
管理層對其自身責任的認可與理解 |
Management’s acknowledgement and understanding of its responsibilities |
管理層的專家 |
Management’s expert |
重大類別的交易、賬戶余額和披露 |
Material classes of transactions, account balances and disclosure |
重大不確定性 |
Material uncertainty |
財務(wù)報表整體的重要性 |
Materiality for the financial statements as a whole |
侵占資產(chǎn) |
Misappropriation of assets |
錯報 |
Misstatement |
對事實的錯報 |
Misstatement of fact |
非標準審計報告 |
Modified audit report |
非無保留意見 |
Modified opinion |
監(jiān)控 |
Monitoring |
對控制的監(jiān)督 |
Monitoring of controls |
審計程序的性質(zhì)、時間安排和范圍 |
Nature, timing and extent of audit procedures |
消極式函證 |
Negative confirmation |
網(wǎng)絡(luò)事務(wù)所 |
Network firm |
違反法律法規(guī) |
Non-compliance |
未回函 |
Non-response |
非抽樣風(fēng)險 |
Non-sampling risk |
觀察 |
Observation |
發(fā)生 |
Occurrence |
期初余額 |
Opening balances |
內(nèi)部控制的運行有效性 |
Operating effectiveness of internal control |
其他信息 |
Other information |
其他事項段 |
Other matter paragraph |
會計估計的結(jié)果 |
Outcome of an accounting estimate |
超出正常經(jīng)營過程 |
Outside the normal course of business |
總體審計方案 |
Overall audit approach |
總體審計策略 |
Overall audit strategy |
總體結(jié)論 |
Overall conclusion |
總體應(yīng)對措施 |
Overall responses |
合伙人 |
Partner |
實際執(zhí)行的重要性 |
Performance materiality |
人員 |
Personnel |
廣泛性 |
Pervasive |
計劃活動 |
Planning activities |
總體 |
Population/Overall |
積極式函證 |
Positive confirmation |
執(zhí)業(yè)人員 |
Practitioner |
前任注冊會計師 |
Predecessor auditor |
初步業(yè)務(wù)活動 |
Preliminary engagement activities |
與管理層和治理層(如適用)責任相關(guān)的執(zhí)行審計工作的前提 |
Premise, relating to the responsibilities of management and, where appropriate, those charged with governance, on which an audit is conducted |
編制和列報財務(wù)報表 |
Prepare and present the financial statements |
列報與披露 |
Presentation and disclosure |
收入確認存在舞弊風(fēng)險的假定 |
Presumed fraud risks in revenue recognition |
防止或發(fā)現(xiàn)并糾正重大錯報 |
Prevent or detect and correct material misstatement |
專業(yè)勝任能力 |
Professional competence |
職業(yè)判斷 |
Professional judgment |
職業(yè)懷疑態(tài)度 |
Professional skepticism |
業(yè)務(wù)執(zhí)行 |
Provision of service/Delivery of service |
通常對決定財務(wù)報表中的重大金額和披露有直接影響的法律法規(guī)的規(guī)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 |
具有適當資格的外部人員 |
Qualified external person |
保留意見 |
Qualified opinion |
量化財務(wù)影響 |
Quantification of the financial impacts |
合理保證(針對審計業(yè)務(wù)和質(zhì)量控制) |
Reasonable assurance (in the context of audit engagements, and in quality control) |
合理性測試 |
Reasonableness test |
重新計算 |
Re-calculation |
連續(xù)審計業(yè)務(wù) |
Recurring audit engagements |
將認定層次的審計風(fēng)險降至可接受的低水平 |
Reduce audit risk at the assertion level to an acceptably low level |
關(guān)聯(lián)方 |
Related parties |
具有支配性影響的關(guān)聯(lián)方 |
Related parties with dominant influence |
管理層以前未識別或未向注冊會計師披露的關(guān)聯(lián)方關(guān)系或關(guān)聯(lián)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條款執(zhí)行的關(guān)聯(lián)方交易 |
Related party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction |
(審計證據(jù)的)相關(guān)性和可靠性 |
Relevance and reliability (of audit evidence) |
相關(guān)職業(yè)道德要求 |
Relevant ethical requirements |
剩余期間 |
Remaining period |
重新執(zhí)行 |
Re-performance |
管理層施加的限制 |
Restrictions imposed by management |
復(fù)核(與質(zhì)量控制相關(guān)) |
Review (in relation to quality control) |
權(quán)利與義務(wù) |
Rights and obligations |
風(fēng)險評估程序 |
Risk assessment procedures |
重大錯報風(fēng)險 |
Risk of material misstatement |
財務(wù)報表層次和認定層次的重大錯報風(fēng)險 |
Risk of material misstatement at financial statement level and at assertion level |
樣本量 |
Sample size |
抽樣 |
Sampling |
抽樣風(fēng)險 |
Sampling risk |
抽樣單元 |
Sampling unit |
選擇和運用會計政策 |
Selection and application of accounting policies |
選取測試項目 |
Selection of items for testing |
重要組成部分 |
Significant component |
值得關(guān)注的內(nèi)部控制缺陷 |
Significant deficiencies in internal control |
重大事項 |
Significant matters |
特別風(fēng)險 |
Significant risk |
重大非常規(guī)交易 |
Significant unusual transactions |
特定的審計程序 |
Specified audit procedures |
員工 |
Staff |
統(tǒng)計抽樣 |
Statistical sampling |
存貨盤點 |
Stocktake |
分層 |
Stratification |
期后事項 |
Subsequent events |
實質(zhì)性分析程序 |
Substantive analytical procedures |
實質(zhì)性程序 |
Substantive procedure |
(審計證據(jù)的)充分性 |
Sufficiency (of audit evidence) |
補充信息 |
Supplementary information |
測試 |
Test |
控制測試 |
Test of controls |
細節(jié)測試 |
Test of details |
特定類別的交易、賬戶余額或披露的一個或多個重要性水平 |
The materiality level or levels for particular classes of transactions, account balances or disclosures |
治理層 |
Those charged with governance |
錯報的臨界值 |
Threshold for misstatements |
可容忍錯報 |
Tolerable misstatement |
可容忍偏差率 |
Tolerable rate of deviation |
趨勢分析法、比率分析法、合理性測試法和回歸分析法 |
Trend analysis, ratio analysis, reasonableness test, and regression analysis |
不確定性 |
Uncertainty |
未更正錯報 |
Uncorrected misstatements |
標準審計報告 |
Unmodified audit report |
無保留意見 |
Unqualified opinion |
計價與分攤 |
Valuation and allocation/amortization |
穿行測試 |
Walk-through test |
解除業(yè)務(wù)約定 |
Withdraw from the engagement |
書面聲明 |
Written representation |
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