-
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
depre
cia
tion
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
Assets
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 combination
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
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 activities
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
Direct 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
Fair 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 operations
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
Impairment
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
Investment 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 events
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
Owner’s
equity
所有权
Ownership
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
Provision 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
Residual 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
Undistributed 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
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
注册会计师的专家
Auditor’s expert
注册会计师的点估计或区间估计
Auditor’s point estimate or auditor’s
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 controls 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
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 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
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 review
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
Entity’s 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
en
tity’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
Fundamental 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
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