-
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
会计分期
会计政策
会计确认
会计处理
应付账款
应收账款
累计折旧
调整事项
摊销费用
公平交易
资产
资产减值损失
联营公司
可供出售金融资产
坏账准备
年初余额
年末余额
资产负债表
银行存款
基本每股收益
应收票据
账面价值
借款费用
企业合并
营业税金及附加
计量
资本公积
资本化
现金流量
库存现金
公允价值变动
股东权益变动表
Accounting estimates
Accounting period
Accounting
policies
Accounting recognition
Accounting treatment
Accounts payable
Accounts
receivable
Accumulated depreciation
Adjusting events
Amortization expense
Arms-
length transaction
Assets
Assets impairment loss
Associates
Available-for-
sale financial assets
Bad debt
provision
Balance at the beginning of
year
Balance at the end of year
Balance sheet
Bank deposit
Basic earnings per share
Bills receivable
Book value
Borrowing costs
Business
combination
Business taxes and
surcharges
Calculation/Calculate
Capital reserve
Capitalization/Capitalized
Cash flows
Cash on hand
Change in fair value
Changes
in equity
可比性
混合金融工具
代销商品
合并资产负债表
合并利润表
合并股东权益变动表
建造合同
在建工程
或有资产
或有负债
可转换公司债券
会计差错更正
成本法
主营业务成本
贷
货币计量
流动资产
流动负债
借
债务重组
递延收益
递延所得税
递延所得税资产
递延所得税负债
折旧
稀释每股收益
直接费用
直接人工
直接材料
直接法
披露
折现系数
折现率
任意盈余公积
处置成本
Comparability
Compound
financial instruments
Consignment goods
Consolidated balance sheet
Consolidated income statement
Consolidated statement of changes in
equity
Construction contract
Construction in progress
Contingent asset
Contingent
liability
Convertible notes
Correction of accounting errors
Cost method
Cost of sales
from principal activities
Credit
Currency measurement
Current
assets
Current liabilities
Debit
Debt restructuring
Deferred income
Deferred tax
Deferred tax assets
Deferred
tax liabilities
Depreciation
Diluted earnings per share
Direct costs
Direct labour
Direct materials
Direct
method
Disclosure
Discount
factor
Discount rate
Discretionary surplus reserve
Disposal costs
应付股利
应收股利
应付职工薪酬
股权投资
权益法
预计负债
预计使用寿命
费用
公允价值
融资租赁
金融资产
交易性金融资产
财务费用
金融工具
金融负债
财务报告
筹资活动
产成品
固定资产
固定资产清理
境外经营
特许权
记账本位币
公允价值变动收益
/
（损失）
管理费用
持续经营
商誉
政府补助
毛利率
担保
持有至到期投资
历史成本
可辨认性
减值损失
减值准备
Dividend
payable
Dividend receivable
Employee benefits payables
Equity investment
Equity
method
Estimated liabilities/Provision
Estimated useful life
Expenses
Fair value
Finance lease
Financial
assets
Financial assets held for
trading
Financial expenses
Financial instruments
Financial liabilities
Financial reporting
Financing activities
Finished products/goods
Fixed assets
Fixed assets
pending for disposal
Foreign operations
Franchise right
Functional
currency
Gains/Losses on changes in
fair value
General and administrative
expenses
Going concern
Goodwill
Government grants
Gross profit ratio
Guarantee
Held-to-maturity investment
Historical cost
Identifiable
Impairment loss
Impairment
losses
利润表
所得税
间接法
保险费
无形资产
应付利息
利率
应收利息
集团内部销售
中期财务报表
存货
投资活动
投资成本
投资收益
投资性房地产
合营企业
劳务成本
土地使用权
租赁
承租人
出租人
负债
贷款
长期股权投资
长期借款
长期应付款
长期应收款
少数股东权益
净利润
非调整事项
非流动性负债
营业外支出
营业外收入
经营活动
经营租赁
Income
statement
Income tax
Indirect method
Insurance
expense
Intangible assets
Interest payable
Interest
rate
Interest receivable
Inter-group sales
Interim
financial statements
Inventories
Investing activities
Investment cost
Investment
income
Investment property
Joint-venture
Labour costs
Land use right
Lease
Lessee
Lessor
Liability/Liabilities
Loan
Long-term equity investment
Long-term loans
Long-term
payable
Long-term receivables
Minority interests
Net
profits
Non-adjusting events
Non-current liabilities
Non-
operating expenses
Non-operating income
Operating activities
Operating lease
营业利润
其他资本公积
其他综合收益
其他业务收入
其他应付款
其他应收款
所有者权益
所有权
实收资本
专利权
资产负债表日后事项
溢价
预付款
现值
以前年度损益事项
商品
利润
利润分配
存货跌价准备
固定资产减值准备
损失准备
采购成本
报酬率
原材料
预收款项
确认
可收回金额
可变现净值
关联交易
关联方
租赁收入
重置成本
回购
研究开发费用
残值
Operating
profit
Other capital reserve
Other comprehensive income
Other operating income
Other
payables
Other receivables
Owner’s equity
Ownership
Paid-in capital
Patent
Post balance sheet
events
Premium
Prepayment
Present value
Prior year
profit/loss adjustment
Product
Profit
Profit appropriation
Provision for diminution in value of
inventories
Provision for impairment of
fixed assets
Provision for loss
Purchase costs
Rate of
return
Raw materials
Receipts in advance
Recognition/Recognize
Recoverable amount
Recoverable value
Related
party transactions
Related party(ies)
Rental income
Replacement
costs
Repurchase
Research
and development costs
Residual value
重组
追溯调整
销售商品收入
收入
职工薪酬
售后租回交易
主营业务收入
销售退回
销售额
销售税
分部报告
销售费用
股本
股份期权
股本
/
资本溢价
所有者权益
短期借款
专项应付款
现金流量表
法定盈余公积
盈余公积
有形资产
计税基础
应交税费
暂时性差异
交易费用
可理解性
未分配利润
未实现融资收益
增值税
在产品
Restructuring
Retrospective
adjustments
Revenue from sales of goods
Revenue/Income
Salary costs
Sale and lease back
Sales
from principal activities
Sales return
Sales revenue
Sales tax
Segment reporting
Selling
expenses
Share capital
Share
options
Share/Capital premium
Shareholders’ equity
Short-term loans
Special
payables
Statement of cash flows
Statutory surplus reserve
Surplus reserves
Tangible
assets
Tax basis
Taxes
payable
Temporary differences
Transaction costs
Understandability
Undistributed profit/Retained earnings
Unrealized capital gain
Value-added tax
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
接触信息
< br>/
审计工作底稿
否定意见
替代程序
分析程序
在集团层面实施的分析程序
年度报告
适用的财务报告框架
Access
controls
Access to information / Audit
documentation
Adverse opinion
Alternative procedures
Analytical procedures
Analytical procedures at group level
Annual report
Applicable
financial reporting framework
按照适用的财务报告
编制基础得到恰
Appropriately accounted for and
disclosed in accordance
当会计处理和披露
(
审计证据的
)
适当性
认定
评估
保证
审计调整
审计工作底稿
审计证据
审计档案
会计师事务所
审计意见
审计计划
审计风险
审计抽样
< br>(
抽样
)
注册会计师（审计师）
注册会计师与财务信息
注册会计师的专家
注册会计师的点估计或区间估计
导致非无保留意见的事项段
业务流程
（交易的）商业理由
经营风险业务风险
明显微小
比较财务报表
比较信息
被审计单位的互补性控制
with
the applicable financial reporting framework
Appropriateness (of audit evidence)
Assertions
Assess
Assurance
Audit adjustment
Audit documentation/Audit working paper
Audit evidence
Audit file
Audit firm/Accounting firm
Audit opinion
Audit plan
Audit risk
Audit sampling
(sampling)
Auditor
Auditor
and financial information
Auditor’s
expert
Audito
r’s
point estimate or auditor’s range
Basis for modification paragraph
Business process
Business
rationale
Business risk
Clearly trivial
Comparative
financial statements
Comparative
information
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
Components
that are of individual financial significance to
分
计算机辅助审计技术
审计的前提条件
询证函
合并过程
控制活动
控制环境
控制风险
与审计相关的控制
公司治理
对应数据
截止
报告日（与质量控制相关）
财务报表批准日
审计报告日
财务报表日
设计、执行和维护适当的控制
检查风险
偏差
无法表示意见
双重目的测试
强调事项段
业务工作底稿
业务约定书
项目合伙人
项目质量控制复核
项目质量控制复核人员
项目组
被审计单位的风险评估过程
评价
the group
Computer-assisted audit techniques
Conditions for an audit
Confirmation
Consolidation
process
Control activities
Control environment
Control
risk
Controls relevant to the audit
Corporate governance
Corresponding figures
Cut-
off/As of (date)
Date of report (in
relation to quality control)
Date of
the approval of the financial statements
Date of the auditor’s report
Date of the financial statements
Design, implement and maintain adequate
controls (over)
Detection risk
Deviations
Disclaimer of
opinion
Dual-purpose test
Emphasis of matter paragraph
Engagement documentation/working paper
Engagement letter
Engagement
partner
Engagement quality control
review
Engagement quality control
reviewer
Engagement team
Entity’s risk assessment
process
Evaluate
可能导致对被审计单位持续经营能力
Events or
conditions that may cast significant doubt on the
产生重大疑虑的事项或情况
不符事项
entity’s
ability to continue as a going conce
rn
Exception
存在
有经验的注册会计师
专长
信赖程度
函证
事实错报、判断错报和推断错报
财务报表
舞弊
舞弊风险因素
虚假财务报告
Existence
Experienced auditor
Expertise
Extent of reliance
External confirmation
Factual misstatements, judgemental
misstatements and
projected
misstatements
Financial statements
Fraud
Fraud risk factors
Fraudulent financial reporting
对财务报表使用者理解财务报表至关
Fundamental
to users’ understanding of the financial
重要
治理
集团
集团项目合伙人
集团层面控制
历史财务信息
识别、评估和应对重大错报风险
无法获取充分、适当的审计证据
后任注册会计师
不一致
独立性
与财务报告相关的信息系统
审计的固有限制
固有风险
首次审计业务
生成、记录、处理和报告交易
询问
检查
中期财务信息或报表
内部审计师
内部控制
内部控制缺陷
statements
Governance
Group
Group engagement partner
Group-wide controls
Historical financial information
Identify, assess and respond to risk of
material
misstatement
Inability to obtain sufficient
appropriate audit evidence
Incoming
auditor
Inconsistency
Independence
Information
system relevant to financial reporting
Inherent limitation of audit
Inherent risk
Initial audit
engagement
Initiate, record, process
and report transactions
Inquiry
Inspection
Interim financial
information or statements
Internal
auditors
Internal control
Internal control deficiency
国际财务报告准则
调查
财务报表报出日
信息技术应用控制
信息技术环境
会计分录和其他调整
会计分录
严重程度
上市公司实体
管理层
管理层偏向
管理层凌驾于控制之上
管理当局声明书
管理层对其自身责任的认可与理解
管理层的专家
重大类别的交易、账户余额和披露
重大不确定性
财务报表整体的重要性
侵占资产
错报
对事实的错报
非标准审计报告
非无保留意见
监控
对控制的监督
International Financial Reporting
Standards
Investigate
Issuance date of the financial
statements
IT application controls
IT environment
Journal
entries and other adjustments
Journal
entry/entries
Level of significance
Listed entity
Management
Management bias
Management
override of controls
Management
representation letter
Management’s
acknowledgement and understanding of its
responsibilities
Management’s expert
Material classes of transactions,
account balances and
disclosure
Material uncertainty
Materiality for the financial
statements as a whole
Misappropriation
of assets
Misstatement
Misstatement of fact
Modified audit report
Modified opinion
Monitoring
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
网络事务所
违反法律法规
未回函
非抽样风险
观察
发生
Negative confirmation
Network firm
Non-compliance
Non-response
Non-sampling
risk
Observation
Occurrence
期初余额
内部控制的运行有效性
其他信息
其他事项段
会计估计的结果
超出正常经营过程
总体审计方案
总体审计策略
总体结论
总体应对措施
合伙人
实际执行的重要性
人员
广泛性
计划活动
总体
积极式函证
执业人员
前任注册会计师
初步业务活动
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
编制和列报财务报表
列报与披露
收入确认存在舞弊风险的假定
防止或发现并纠正重大错报
专业胜任能力
职业判断
职业怀疑态度
业务执行
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
具有适当资格的外部人员
Opening balances
Operating
effectiveness of internal control
Other
information
Other matter paragraph
Outcome of an accounting estimate
Outside the normal course of business
Overall audit approach
Overall audit strategy
Overall conclusion
Overall
responses
Partner
Performance materiality
Personnel
Pervasive
Planning activities
Population/Overall
Positive
confirmation
Practitioner
Predecessor auditor
Preliminary engagement activities
Premise, relating to the
responsibilities of management
and,
where appropriate, those charged with governance,
on
which an audit is conducted
Prepare and present the financial
statements
Presentation and disclosure
Presumed fraud risks in revenue
recognition
Prevent or detect and
correct material misstatement
Professional competence
Professional judgment
Professional skepticism
Provision of service/Delivery of
service
Provisions of laws and
regulations generally recognized to
have a direct effect on the
determination of material
amounts and
disclosures in the financial statements
Qualified external person
保留意见
量化财务影响
Qualified
opinion
Quantification of the financial
impacts
Reasonable assurance (in the
context of audit
合理保证
（针对审计业务和质量控制）
engagements, and in quality control)
合理性测试
重新计算
连续审计业务
Reasonableness test
Re-
calculation
Recurring audit engagements
将认定层次的审计风险降至可接受的
Reduce audit
risk at the assertion level to an acceptably
低水平
关联方
具有支配性影响的关联方
low
level
Related parties
Related parties with dominant influence
管理层以前未识别或未向注册会计师
Related
party relationships or transactions that
披露的关联方关系或关联方交易
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
Related
party transactions conducted on terms equivalent
行的关联方交易
（审计证据的）相关性和可靠性
相关职业道德要求
剩余期间
重新执行
管理层施加的限制
复核
(
与质量控制相关
)
权利与义务
风险评估程序
重大错报风险
to those
prevailing in an arm’s length
transaction
Relevance and
reliability (of audit evidence)
Relevant ethical requirements
Remaining period
Re-
performance
Restrictions imposed by
management
Review (in relation to
quality control)
Rights and obligations
Risk assessment procedures
Risk of material misstatement
财务报表层次和认定层次的重大错报
Risk of
material misstatement at financial statement level
风险
样本量
抽样
抽样风险
抽样单元
选择和运用会计政策
选取测试项目
重要组成部分
值得关注的内部控制缺陷
重大事项
and at
assertion level
Sample size
Sampling
Sampling risk
Sampling unit
Selection and
application of accounting policies
Selection of items for testing
Significant component
Significant deficiencies in internal
control
Significant matters
特别风险
重大非常规交易
特定的审计程序
员工
统计抽样
存货盘点
分层
期后事项
实质性分析程序
实质性程序
（审计证据的）充分性
补充信息
测试
控制测试
细节测试
Significant
risk
Significant unusual transactions
Specified audit procedures
Staff
Statistical sampling
Stocktake
Stratification
Subsequent events
Substantive analytical procedures
Substantive procedure
Sufficiency (of audit evidence)
Supplementary information
Test
Test of controls
Test of details
特定类别的交易、账户余额或披露的
The
materiality level or levels for particular classes
of
一个或多个重要性水平
治理层
错报的临界值
可容忍错报
可容忍偏差率
transactions, account balances or
disclosures
Those charged with
governance
Threshold for misstatements
Tolerable misstatement
Tolerable rate of deviation
趋势分析法、比率分析法、合理性测
Trend
analysis, ratio analysis, reasonableness test, and
试法和回归分析法
不确定性
未更正错报
标准审计报告
无保留意见
计价与分摊
穿行测试
解除业务约定
书面声明
职业道德
可接受的水平
广告
Acceptable
level
Advertising
regression
analysis
Uncertainty
Uncorrected misstatements
Unmodified audit report
Unqualified opinion
Valuation and allocation/amortization
Walk-through test
Withdraw
from the engagement
Written
representation
过度推介
承担管理层职责
鉴证客户
鉴证业务
鉴证业务项目组
审计客户
审计业务
审计项目组
近亲属
密切私人关系
保密
利益冲突
或有收费
冷却期
现任会计师
直接经济利益
董事或高级管理人员
应有的关注
消除或降低不利影响
项目合伙人
项目质量控制复核
项目组
外部专家
密切关系
经济利益
历史财务信息
直系亲属
/
主要近亲属
独立性
从实质上和形式上保持独立性
间接经济利益
诚信
外在压力
关键审计合伙人
上市实体
长期存在业务关系
Advocacy
Assume management responsibilities
Assurance client
Assurance
engagement
Assurance team
Audit client
Audit
engagement
Audit team
Close
family
Close personal relationship
Confidentiality
Conflicts of
interest
Contingent fee
Cooling off period
Current
accountant/auditor
Direct financial
interest
Director or senior
officer/senior management
Due care
Eliminate or reduce threats
Engagement partner
Engagement quality control review
Engagement team
External
expert
Familiarity
Financial
interests
Historical financial
information
Immediate family
Independence
Independence of
mind, Independence in appearance
Indirect financial interest
Integrity
Intimidation/Pressure
Key
audit partner
Listed entity
Long association (with an audit client)
严重虚假或误导性的陈述
非鉴证服务
客观和公正性
专业服务
拟接受的客户
公众利益实体
关联实体
审阅客户
审阅业务
审阅项目组
轮换
防范措施
自身利益
自我评价
重要且密切的商业关系
特殊目的财务报表
鉴证业务的对象
不利影响、威胁
税法
兼营
应计税款
从价税
加计扣除
附加税
所得额调整
税后所得
准予扣除数
税收可抵免额
从量定额
增值额
销售额
抵免税额
应纳税所得额
扣除项目金额
Materially
false or misleading statement
Non-
assurance services
Objectivity
Professional services
Prospective client
Public
interest entity
Related entity
Review client
Review
engagement
Review team
Rotation
Safeguards
Self-interest
Self-review
Significant and close business
relationship
Special purpose financial
statements
Subject matter of assurance
engagement
Threats
Also engaged in
Accrued tax
Ad valorem tax
Additional
deduction
Additional tax/Surcharge
Adjustment of income
After-
tax income
Allowable deductions
Allowable tax credit
Amount
based on quantity
Amount of
appreciation/Value added
Amount of
sales
Amount of tax credit
Amount of taxable income
Amount of the deductions
适用税额
适用税率
计税成本
核定所得额
平均成本利润率
平均销售价格
营业税
偶然所得
所得项目
组成计税价格
本纳税年度
所得税申报
扣除项目
免税项目扣除
契税
视同销售
免除纳税义务
应税商品
纳税义务
权益性投资收益
雇员福利，职工福利
企业所得税
国外所得收入
一般纳税人
特许权使用费所得
Applicable tax amount
Applicable tax rates
Assessable cost
Assessable
income
Average cost-plus margin rate
Average sales price
Business
tax
Casual income
Category
of income
Composite taxable price
Current tax year
Declaration
of income tax
Deductible items
Deduction of the tax exemption item
Deed tax
Deemed sales/sales
equivalent
Discharge of tax obligation
Dutiable goods
Duty of tax
payment
Earning from equity investments
Employee benefit
Enterprise
income tax
Foreign earned income
General taxpayer
Income from
franchise royalty
利息、股息、红利所得
Income from interests, dividends and
bonuses
劳务所得
财产租赁所得
生产经营所得
转让财产所得
工资薪金所得
财产转让收入
所得税抵免
申报缴纳所得税
应纳所得税
Income from
labor service
Income from leasing of
property
Income from production and
business operation
Income from property
transfer
Income from wages, salaries
Income from property transfer
Income tax credit
Income tax
declaration
Income tax payable
接受捐赠所得
个人所得税
增值税进项税额
非正常损失
滞纳金
清算所得税
最低应纳税所得额
增值税起征点
混合销售行为
所得税前净所得
税后净利润
非货币资产
不征税收入
不计入征税范围
财产原值
当期销项税额
增值税销项税额
滞纳税款
/
欠税
应补缴税款
累进税率
比例税率
公益性捐赠
房产税
居民纳税人
资源税
含税销售额
所得税征收范围
小规模纳税人
源泉扣缴
纳税特别扣除项目
特殊性税务处理
印花税
应征税额
税额
税基
/
计税依据
Income from
donation
Individual income tax
Input value added tax
Irregular loss
Late fee
Liquidation income tax
Minimum taxable income
Minimum threshold of value-added Tax
Mixed sales activities
Net
income before income tax
Net profit
after tax
Non-monetary asset
Non-taxable income
Not
included in the scope of taxable activities
Original value of the property/ Cost of
property
Output tax for the period
Output value added tax
Overdue tax
Payment of tax
in arrears
Progressive tax rate
Proportional tax rate
Public
welfare donations
Real estate
tax
Resident taxpayer
Resource tax
Sales amount
including tax
Scope of income
tax/Subject to income tax
Small-scale
taxpayer
Source withholding
Special deductible items
Special tax treatment
Stamp
tax
Tax accrued
Tax amounts
Tax base
税种
消费税税率
税收抵免
抵免限额
纳税期限
税前可扣除项目
税收减免
计税差异
到期应纳税款
漏税
/
逃税
免税
纳税申报
本期税额
已纳税额
应纳税额
纳税期限
税率
减税
退税
税收附加
起征点
计税价格
减免税额
应税所得
应税项目
纳税期间
对股息征税
免税收入
免税税目
免税利润
含税价格
纳税人
土地使用税
增值税
土地增值税
Tax
category
Tax computation
Tax
credit
Tax credit quota
Tax
deadline
Tax deductible items
Tax deduction or exemption
Tax differences
Tax due
Tax evasion
Tax exemption
Tax filing
Tax for the
period/year
Tax paid
Tax
payable
Tax payment deadline
Tax rate
Tax reduction
Tax refund
Tax surcharge
Tax threshold
Tax
value/Taxable price
Tax amount deducted
Taxable income
Taxable item
Taxable period
Taxation of
dividends
Tax-exempt income
Tax-exempt item
Tax-exempt
profit
Tax-included price
Taxpayer
Urban land-use tax
Value added tax(VAT)
Value-
added tax on land/Land appreciation tax
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