财务会计中英文.docx

1、财务会计中英文报告日（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 auditors 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

2、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 entitys 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 missta

3、tements 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

4、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 financ

5、ial 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 In

6、ternal 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

7、 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 Managements acknowledgement and understanding of its responsibilities 管理层的专家 Managements expert 重大类别的交易、账户余额和披露 Material classes of transacti

8、ons, 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 control

9、s 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 informati

10、on 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 Pervasiv

11、e 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 governanc

12、e, 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 judgm

13、ent 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

14、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

15、 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 pa

16、rty transactions conducted on terms equivalent to those prevailing in an arms 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) Revie

17、w (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 uni

18、t 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 pro

19、cedures 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

20、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, r

21、atio 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

22、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

23、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 contro

24、l 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 Intimi

25、dation/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 R

26、elated 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 Threat

27、s 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 o

28、f 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

29、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

30、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 o

31、f 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