decorate-车削
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 auditor’s report
财务报表日
Date of the financial statements
设计、执行和维护适当的控制
Design, implement and maintain adequate
controls
(over)
检查风险
Detection
risk
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 entity’s 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 auditor
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
F
undamental to users’
understanding of
the 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
auditor
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 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
Management’s acknowledgement and
understanding of its responsibilities
管理层的专家
Management’s expert
重大类别的交易、账户余额和披露
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
Monitoring
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
Other
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
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 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
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
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/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 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 arm’s length transaction
（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 component
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
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
Valuation 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
engagement
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独立性
Independence of mind, Independence in
appearance
间接经济利益
Indirect
financial interest
诚信
Integrity
外在压力
Intimidation/Pressure
关键审计合伙人
Key audit
partner
上市实体
Listed entity
长期存在业务关系
Long
association (with an audit client)
严重虚假或误导性的陈述
Materially false or misleading
statement
非鉴证服务
Non-assurance services
客观和公正性
Objectivity
专业服务
Professional
services
拟接受的客户
Prospective client
公众利益实体
Public
interest entity
关联实体
Related
entity
审阅客户
Review client
审阅业务
Review
engagement
审阅项目组
Review team
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
Significant and close business
relationship
特殊目的财务报表
Special
purpose financial statements
鉴证业务的对象
Subject
matter of assurance engagement
不利影响、威胁
Threats
税法
兼营
Also engaged
in
应计税款
Accrued tax
从价税
Ad valorem
tax
加计扣除
Additional deduction
附加税
Additional
tax/Surcharge
所得额调整
Adjustment
of income
税后所得
After-tax income
准予扣除数
Allowable
deductions
税收可抵免额
Allowable
tax credit
从量定额
Amount based on quantity
增值额
Amount of
appreciation/Value added
销售额
Amount of
sales
抵免税额
Amount of tax credit
应纳税所得额
Amount of
taxable income
扣除项目金额
Amount of
the deductions
适用税额
Applicable
tax amount
适用税率
Applicable tax rates
计税成本
Assessable
cost
核定所得额
Assessable income
平均成本利润率
Average
cost-plus margin rate
平均销售价格
Average
sales price
营业税
Business tax
偶然所得
Casual
income
所得项目
Category of income
组成计税价格
Composite
taxable price
本纳税年度
Current tax
year
所得税申报
Declaration of income tax
扣除项目
Deductible
items
免税项目扣除
Deduction of the tax exemption item
契税
Deed tax
视同销售
Deemed
sales/sales equivalent
免除纳税义务
Discharge
of tax obligation
应税商品
Dutiable
goods
纳税义务
Duty of tax payment
权益性投资收益
Earning
from equity investments
雇员福利，职工福利
Employee benefit
企业所得税
Enterprise
income tax
国外所得收入
Foreign
earned income
一般纳税人
General
taxpayer
特许权使用费所得
Income
from franchise royalty
利息、股息、红利所得
Income
from interests, dividends and bonuses
劳务所得
Income from
labor service
财产租赁所得
Income
from leasing of property
生产经营所得
Income
from production and business operation
转让财产所得
Income
from property transfer
工资薪金所得
Income
from wages, salaries
财产转让收入
Income
from property transfer
所得税抵免
Income tax
credit
申报缴纳所得税
Income tax declaration
应纳所得税
Income tax
payable
接受捐赠所得
Income from donation
个人所得税
Individual
income tax
增值税进项税额
Input
value added tax
非正常损失
Irregular
loss
滞纳金
Late fee
清算所得税
Liquidation
income tax
最低应纳税所得额
Minimum
taxable income
增值税起征点
Minimum
threshold of value-added Tax
混合销售行为
Mixed
sales activities
所得税前净所得
Net
income before income tax
税后净利润
Net profit
after tax
非货币资产
Non-monetary asset
不征税收入
Non-taxable
income
不计入征税范围
Not included in the scope of taxable
activities
财产原值
Original value of the property/ Cost of
property
当期销项税额
Output tax for the period
增值税销项税额
Output
value added tax
滞纳税款
/
欠税
Overdue
tax
应补缴税款
Payment of tax in arrears
累进税率
Progressive
tax rate
比例税率
Proportional tax rate
公益性捐赠
Public
welfare donations
房产税
Real estate
tax
居民纳税人
Resident taxpayer
资源税
Resource tax
含税销售额
Sales amount including tax
所得税征收范围
Scope of
income tax/Subject to income tax
小规模纳税人
Small-
scale taxpayer
源泉扣缴
Source
withholding
纳税特别扣除项目
Special
deductible items
特殊性税务处理
Special
tax treatment
印花税
Stamp tax
应征税额
Tax accrued
税额
Tax amounts
税基
/
计税
依据
Tax base
税种
Tax category
消费税税率
Tax computation
税收抵免
Tax credit
抵免限额
Tax credit quota
纳税期限
Tax deadline
税前可扣除项目
Tax deductible items
税收减免
Tax
deduction or exemption
计税差异
Tax
differences
到期应纳税款
Tax due
漏税
/
逃税
Tax evasion
免税
Tax exemption
纳税申报
Tax filing
本期税额
Tax for the
period/year
已纳税额
Tax paid
应纳税额
Tax payable
纳税期限
Tax payment deadline
税率
Tax rate
减税
Tax reduction
退税
Tax refund
税收附加
Tax surcharge
起征点
Tax threshold
计税价格
Tax value/Taxable price
减免税额
Tax amount
deducted
应税所得
Taxable income
应税项目
Taxable item
纳税期间
Taxable period
对股息征税
Taxation of
dividends
免税收入
Tax-exempt income
免税税目
Tax-exempt
item
免税利润
Tax-exempt profit
含税价格
Tax-included
price
纳税人
Taxpayer
土地使用税
Urban land-
use tax
增值税
Value added tax(VAT)
土地增值税
Value-added
tax on land/Land appreciation tax
增值税减免
VAT
exemption or reduction
车船税
Vehicle and
vessel tax
车辆购置税
Vehicle purchase tax
扣缴义务人
Withholding
agent
代扣代缴税款
Withholding and remitting tax
预提所得税
Withholding income tax
零税率
Zero tax rate
财务成本管理
应收账款周转次数
Accounts receivable turnover
应收账款周转天数
Accounts receivable turnover days
取得成本
Acquisition cost
实际增长率
Actual
growth rate
实际利率
Actual interest rate
配股后每股价格
After-
allotment price per share
配股权价值
Allotment
option value
配股价格
Allotment
price
预付年金（即付年金、期初年金）
Annuity due
会计报酬率法
Accounting
rate of return(ARR)
平均交货时间
Average
delivery time
贝塔（
β
）系数
Beta
coefficient
债券评级
Bond rating
债券估价
Bond
valuation
每股净资产
Book value per share(BPS)
盈亏临界点
Break-even
point
保险储备（安全存量）
Buffer inventory
资本支出
Capital
expenditure
持有成本
Carrying cost
现金预算
Cash budget
现金股利
Cash dividend
现金流量利息保障倍数
Cash
flow interest coverage ratio
经营活动现金流量
Cash
flows from operational activities
混合租赁
Combination
lease
佣金
Commission
普通股
Common stock
补偿性余额
Compensating balance
复利
Compound
interest
全面预算
Comprehensive budget
企业价值评估
Corporate
valuation
成本性态
Cost behavior
成本中心
Cost centre
成本的归集和分配
Cost collection and allocation
资本成本
Cost of capital
税后债务成本
Cost of
debt after tax
成本差异
Cost
variance
平息债券
Coupon bond
债券票面利率
Coupon
interest rate
流动资产周转次数
Current
assets turnover
流动资产周转天数
Current
assets turnover days
流动比率
Current
ratio
本期收入乘数
Current sales multiplier
债务市场
Debt
market/Bond market
资产负债率
Debt-to-
asset ratio
产权比率
Debt-to-equity ratio
股利宣告日
Declaration
date
财务杠杆系数
Degree of financial leverage(DFL)
直接租赁
Direct leasing
折现率
Discount rate
纯贴现债券（零息债券）
Discounted bond (Zero coupon bond)
股利支付率
Dividend payout ratio
经营杠杆系数
Degree of
operating leverage(DOL)
股价下行乘数
Downstream
price multiplier
总杠杆系数
Degree of
total leverage (DTL)
息前税前利润
Earnings
before interests and taxes(EBIT)
经济订货量
Economic
order quantity(EOQ)
每股盈余稀释
EPS
dilution
每股盈余无差别点法
EPS
indifferent point method(EBIT-EPS break even
analysis)
每股盈余最大化
EPS
maximization
每股盈余
Earnings per
share(EPS)
权益乘数
Equity multiplier
股权价值
Equity value
经济增加值
Economic value added(EVA)
除息日
Ex-dividend
date
执行价格
Exercise price/Strike price
外部融资销售增长比
External financing needed to sales
growth ratio
融资租赁
Financial
lease/Capital lease
财务估价
Financial
valuation
完工产品
Finished goods
固定预算
Fixed budget
弹性预算
Flexible budget
浮动利率
Floating
interest rate
浮动优惠利率
Floating
prime interest rate
债务现金流量
Free cash
flows of creditors
股权现金流量
Free cash
flows of equity
实体现金流量
Free cash
flows of firm
复利终值系数
FV
interest factor
预付年金终值系数
FV
interest factor of annuity due
终值
Future
value(FV)
管理费用
General and administrative expense
持续经营价值
Going concern value
毛租赁
Gross lease
营业现金毛流量
Gross operating cash flows
套期保值原理
Hedging
principle
间接成本
Indirect cost
通货膨胀率
Inflation
rate
利息保障倍数
Interest coverage ratio
税后利息率
Interest
rate after tax
内含增长率
Internal
growth rate
内部转移价格
Internal
transfer price
内在市销率
Intrinsic
sales multiplier
内在价值
Intrinsic
value
存货周转次数
Inventory turnover
存货周转天数
Inventory
turnover days
投资中心
Investment
center
内含报酬率法
Internal rate of return(IRR)
非相关成本
Irrelevant cost
发行价格
Issuance
price
租赁期
Lease term
租赁资产
Leasehold
property
承租人
Lessee
出租人
Lessor
杠杆贡献率
Leverage contributing ratio
杠杆租赁
Leverage
lease
清算价值
Liquidation value
短期偿债能力比率
Liquidity ratios
长期债券
Long-term
bond
制造费用预算
Manufacturing overhead
budget
边际贡献率
Marginal contribution ratio
市场组合
Market
portfolio
市场价格
Market price
市价稀释
Market price
dilution