财务会计中英文.docx
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财务会计中英文.docx
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财务会计中英文
财务会计中英文
报告日(与质量控制相关)Dateofreport(in
relationtoqualitycontrol)
财务报表批准日Dateoftheapprovalofthefinancialstatements
审计报告日Dateoftheauditor'sreport财务报表日Dateofthefinancialstatements设计、执行和维护适当的控制Design,
implementandmaintainadequatecontrols(over)
检查风险Detectionrisk
sabi
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Eventsorconditionsthatmaycastsignificantdoubtontheentitytocontinueasagoingconcern
不符事项Exception
存在Existence
有经验的注册会计师Experiencedauditor专长Expertise
信赖程度Extentofreliance
函证Externalconfirmation
事实错报、判断错报和推断错报Factualmisstatements,judgementalmisstatementsandprojectedmisstatements
财务报表Financialstatements
舞弊Fraud
舞弊风险因素Fraudriskfactors
虚假财务报告Fraudulentfinancialreporting
对财务报表使用者理解财务报表至关重要Fundamentaltousers'understandingofthefinancialstatements
治理Governance
集团Group
集团项目合伙人Groupengagementpartner集团层面控制Group-widecontrols历史财务信息Historicalfinancialinformation
识别、评估和应对重大错报风险Identify,
assessandrespondtoriskofmaterialmisstatement
无法获取充分、适当的审计证据Inabilityto
obtainsufficientappropriateauditevidence
后任注册会计师Incomingauditor不一致Inconsistency独立性Independence
与财务报告相关的信息系统Information
systemrelevanttofinancialreporting
审计的固有限制Inherentlimitationofaudit固有风险Inherentrisk首次审计业务Initialauditengagement生成、记录、处理和报告交易Initiate,record,processandreporttransactions
询问Inquiry
检查Inspection
中期财务信息或报表Interimfinancialinformationorstatements
内部审计师Internalauditors
内部控制Internalcontrol
内部控制缺陷Internalcontroldeficiency
国际财务报告准则InternationalFinancialReportingStandards
调查Investigate
财务报表报出日Issuancedateofthefinancialstatements
信息技术应用控制ITapplicationcontrols信息技术环境ITenvironment
会计分录和其他调整Journalentriesandotheradjustments
会计分录Journalentry/entries
严重程度Levelofsignificance
上市公司实体Listedentity
管理层Management
管理层偏向Managementbias
管理层凌驾于控制之上Managementoverrideofcontrols
管理当局声明书Managementrepresentationletter
管理层对其自身责任的认可与理解
Managementsacknowledgement 重大类别的交易、账户余额和披露Materialclassesoftransactions,accountbalancesanddisclosure 重大不确定性Materialuncertainty 财务报表整体的重要性Materialityforthefinancialstatementsasawhole 侵占资产Misappropriationofassets错报Misstatement对事实的错报Misstatementoffact非标准审计报告Modifiedauditreport非无保留意见Modifiedopinion监控Monitoring对控制的监督Monitoringofcontrols 审计程序的性质、时间安排和范围Nature, timingandextentofauditprocedures 消极式函证Negativeconfirmation 网络事务所Networkfirm 违反法律法规Non-compliance 未回函Non-response 非抽样风险Non-samplingrisk 观察Observation 发生Occurrence 期初余额Openingbalances 内部控制的运行有效性Operating effectivenessofinternalcontrol 其他信息Otherinformation 其他事项段Othermatterparagraph 会计估计的结果Outcomeofanaccountingestimate 超出正常经营过程Outsidethenormalcourseofbusiness 总体审计方案Overallauditapproach 总体审计策略Overallauditstrategy 总体结论Overallconclusion 总体应对措施Overallresponses 合伙人Partner 实际执行的重要性Performancemateriality 人员Personnel 广泛性Pervasive 计划活动Planningactivities 总体Population/Overall 积极式函证Positiveconfirmation 执业人员Practitioner 前任注册会计师Predecessorauditor 初步业务活动Preliminaryengagementactivities 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,relatingtotheresponsibilitiesofmanagementand,whereappropriate,thosechargedwithgovernance,onwhichanauditisconducted 编制和列报财务报表Prepareandpresentthefinancialstatements 歹y报与披露Presentationanddisclosure 收入确认存在舞弊风险的假定Presumed fraudrisksinrevenuerecognition 防止或发现并纠正重大错报Preventor detectandcorrectmaterialmisstatement 专业胜任能力Professionalcompetence 职业判断Professionaljudgment 职业怀疑态度Professionalskepticism 业务执行Provisionofservice/Deliveryofservice 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Provisionsoflaws andregulationsgenerallyrecognizedtohaveadirecteffectonthedeterminationofmaterialamountsanddisclosuresinthefinancialstatements 具有适当资格的外部人员Qualifiedexternal person 保留意见Qualifiedopinion 量化财务影响Quantificationofthefinancialimpacts 合理保证(针对审计业务和质量控制) Reasonableassurance(inthecontextofauditengagements,andinqualitycontrol)合理性测试Reasonablenesstest重新计算Re-calculation连续审计业务Recurringauditengagements将认定层次的审计风险降至可接受的低水平 Reduceauditriskattheassertionleveltoanacceptablylowlevel 关联方Relatedparties具有支配性影响的关联方Relatedparties withdominantinfluence 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Relatedparty relationshipsortransactionsthatmanagementhasnotidentifiedordisclosedtotheauditor 按照等同于公平交易中通行的条款执行的关 联方交易Relatedpartytransactionsconductedontermsequivalenttothoseprevailinginanarm'slengthtransaction (审计证据的)相关性和可靠性Relevance andreliability(ofauditevidence) 相关职业道德要求Relevantethicalrequirements 剩余期间Remainingperiod 重新执行Re-performance 管理层施加的限制Restrictionsimposedbymanagement 复核(与质量控制相关)Review(inrelationtoqualitycontrol) 权利与义务Rightsandobligations 风险评估程序Riskassessmentprocedures重大错报风险Riskofmaterialmisstatement 财务报表层次和认定层次的重大错报风险 Riskofmaterialmisstatementatfinancialstatementlevelandatassertionlevel 样本量Samplesize 抽样Sampling 抽样风险Samplingrisk 抽样单元Samplingunit 选择和运用会计政策Selectionandapplicationofaccountingpolicies 选取测试项目Selectionofitemsfortesting重要组成部分Significantcomponent值得关注的内部控制缺陷Significantdeficienciesininternalcontrol 重大事项Significantmatters 特别风险Significantrisk 重大非常规交易Significantunusualtransactions 特定的审计程序Specifiedauditprocedures员工Staff 统计抽样Statisticalsampling 存货盘点Stocktake 分层Stratification 期后事项Subsequentevents 实质性分析程序Substantiveanalyticalprocedures 实质性程序Substantiveprocedure (审计证据的)充分性Sufficiency(ofauditevidence) 补充信息Supplementaryinformation 测试Test 控制测试Testofcontrols 细节测试Testofdetails 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Thematerialitylevelorlevelsforparticularclassesoftransactions,accountbalancesordisclosures 治理层Thosechargedwithgovernance错报的临界值Thresholdformisstatements可容忍错报Tolerablemisstatement可容忍偏差率Tolerablerateofdeviation 趋势分析法、比率分析法、合理性测试法和回归分析法Trendanalysis,ratioanalysis,reasonablenesstest,andregressionanalysis 不确定性Uncertainty 未更正错报Uncorrectedmisstatements标准审计报告Unmodifiedauditreport无保留意见Unqualifiedopinion计价与分摊Valuationandallocation/amortization 穿行测试Walk-throughtest 解除业务约定Withdrawfromtheengagement 书面声明Writtenrepresentation 职业道德 可接受的水平Acceptablelevel 广告Advertising 过度推介Advocacy 承担管理层职责Assumemanagementresponsibilities 鉴证客户Assuranceclient 鉴证业务Assuranceengagement 鉴证业务项目组Assuranceteam 审计客户Auditclient 审计业务Auditengagement 审计项目组Auditteam 近亲属Closefamily 密切私人关系Closepersonalrelationship保密Confidentiality 利益冲突Conflictsofinterest 或有收费Contingentfee 冷却期Coolingoffperiod 现任会计师Currentaccountant/auditor直接经济利益Directfinancialinterest董事或高级管理人员Directororsenior officer/seniormanagement 应有的关注Duecare 消除或降低不利影响Eliminateorreducethreats 项目合伙人Engagementpartner 项目质量控制复核Engagementqualitycontrolreview 项目组Engagementteam 夕卜部专家Externalexpert 密切关系Familiarity 经济利益Financialinterests 历史财务信息Historicalfinancialinformation 直系亲属/主要近亲属Immediatefamily独立性Independence 从实质上和形式上保持独立性Independence ofmind,Independenceinappearance 间接经济利益Indirectfinancialinterest 诚信Integrity 夕卜在压力Intimidation/Pressure 关键审计合伙人Keyauditpartner 上市实体Listedentity 长期存在业务关系Longassociation(withanauditclient) 严重虚假或误导性的陈述Materiallyfalseor misleadingstatement 非鉴证服务Non-assuranceservices 客观和公正性Objectivity 专业服务Professionalservices 拟接受的客户Prospectiveclient 公众利益实体Publicinterestentity 关联实体Relatedentity 审阅客户Reviewclient 审阅业务Reviewengagement 审阅项目组Reviewteam 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Significantandclosebusinessrelationship 特殊目的财务报表Specialpurposefinancialstatements 鉴证业务的对象Subjectmatterofassuranceengagement 不利影响、威胁Threats 税法 兼营Alsoengagedin 应计税款Accruedtax 从价税Advaloremtax 加计扣除Additionaldeduction附加税Additionaltax/Surcharge所得额调整Adjustmentofincome 税后所得After-taxincome 准予扣除数Allowabledeductions税收可抵免额Allowabletaxcredit从量定额Amountbasedonquantity 增值额Amountofappreciation/Valueadded销售额Amountofsales 抵免税额Amountoftaxcredit 应纳税所得额Amountoftaxableincome 扣除项目金额Amountofthedeductions 适用税额Applicabletaxamount 适用税率Applicabletaxrates 计税成本Assessablecost 核定所得额Assessableincome 平均成本利润率Averagecost-plusmarginrate 平均销售价格Averagesalesprice 营业税Businesstax 偶然所得Casualincome 所得项目Categoryofincome 组成计税价格Compositetaxableprice 本纳税年度Currenttaxyear 所得税申报Declarationofincometax 扣除项目Deductibleitems 免税项目扣除Deductionofthetaxexemptionitem 契税Deedtax 视同销售Deemedsales/salesequivalent免除纳税义务Dischargeoftaxobligation应税商品Dutiablegoods 纳税义务Dutyoftaxpayment 权益性投资收益Earningfromequityinvestments 雇员福利,职工福利Employeebenefit 企业所得税Enterpriseincometax国外所得收入Foreignearnedincome一般纳税人Generaltaxpayer 特许权使用费所得Incomefromfranchiseroyalty 禾U息、股息、红利所得Incomefrominterests,dividendsandbonuses 劳务所得Incomefromlaborservice 财产租赁所得Incomefromleasingofproperty 生产经营所得Incomefromproductionandbusinessoperation 转让财产所得Incomefrompropertytransfer 工资薪金所得Incomefromwages,salaries 财产转让收入Incomefrompropertytransfer 所得税抵免Incometaxcredit 申报缴纳所得税Incometaxdeclaration 应纳所得税Incometaxpayable 接受捐赠所得Incomefromdonation 个人所得税Individualincometax 增值税进项税额Inputvalueaddedtax 非正常损失Irregularloss 滞纳金Latefee 清算所得税Liquidationincometax 最低应纳税所得额Minimumtaxableincome 增值税起征点Minimumthresholdofvalue-addedTax 混合销售行为Mixedsalesactivities 所得税前净所得Netincomebeforeincometax 税后净利润Netprofitaftertax 非货币资产Non-monetaryasset 不征税收入Non-taxableincome 不计入征税范围Notincludedinthescopeoftaxableactivities 财产原值Originalvalueoftheproperty/Costofproperty 当期销项税额Ou
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