注册会计师考试主要专业术语英语词汇.docx

1、注册会计师考试主要专业术语英语词汇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类 1、会计估计Accounting estimates 2、会计分期Accounting period 3、会计政策Accounting policies 4、会计确认Accounting recognition 5、会计处理Accounting treatment 6、应付账款Accounts payable 7、应收账款Accounts receivable 8、累计折旧Accumulated depreciation 9、调整事项Adjusting events10、摊销费用Amortization e

2、xpense11、公平交易Arms-length transaction12、资产Assets13、资产减值损失Assets impairment loss 14、联营公司Associates15、可供出售金融资产Available-for-sale financial assets16、坏账准备Bad debt provision17、年初余额Balance at the beginning of year18、年末余额Balance at the end of year19、资产负债表Balance sheet20、银行存款Bank deposit21、基本每股收益Basic earnin

3、gs per share22、应收票据Bills receivable23、账面价值Book value24、借款费用Borrowing costs25、企业合并Business combination26、营业税金及附加Business taxes and surcharges27、计量Calculation/Calculate28、资本公积Capital reserve29、资本化Capitalization/Capitalized30、现金流量Cash flows31、库存现金Cash on hand32、公允价值变动Change in fair value33、股东权益变动表Chang

4、es in equity34、可比性Comparability35、混合金融工具Compound financial instruments36、代销商品Consignment goods37、合并资产负债表Consolidated balance sheet38、合并利润表Consolidated income statement39、合并股东权益变动表Consolidated statement of changes in equity40、建造合同Construction contract41、在建工程Construction in progress42、或有资产Contingent a

5、sset43、或有负债Contingent liability44、可转换公司债券Convertible notes45、会计差错更正Correction of accounting errors46、成本法Cost method47、主营业务成本Cost of sales from principal activities48、贷Credit49、货币计量Currency measurement50、流动资产Current assets51、流动负债Current liabilities52、借Debit53、债务重组Debt restructuring54、递延收益Deferred inc

6、ome 55、递延所得税Deferred tax56、递延所得税资产Deferred tax assets57、递延所得税负债Deferred tax liabilities58、折旧Depreciation59、稀释每股收益Diluted earnings per share60、直接费用Direct costs61、直接人工Direct labour62、直接材料Direct materials63、直接法Direct method64、披露Disclosure65、折现系数Discount factor66、折现率Discount rate67、任意盈余公积Discretionary s

7、urplus reserve68、处置成本Disposal costs69、应付股利Dividend payable70、应收股利Dividend receivable71、应付职工薪酬Employee benefits payables72、股权投资Equity investment73、权益法Equity method 74、预计负债Estimated liabilities/Provision75、预计使用寿命Estimated useful life76、费用Expenses77、公允价值Fair value78、融资租赁Finance lease79、金融资产Financial as

8、sets80、交易性金融资产Financial assets held for trading 81、财务费用Financial expenses82、金融工具Financial instruments83、金融负债Financial liabilities84、财务报告Financial reporting85、筹资活动Financing activities86、产成品Finished products/goods87、固定资产Fixed assets88、固定资产清理Fixed assets pending for disposal89、境外经营Foreign operations90、

9、特许权Franchise right91、记账本位币Functional currency92、公允价值变动收益/（损失）Gains/Losses on changes in fair value93、管理费用General and administrative expenses94、持续经营Going concern95、商誉Goodwill96、政府补助Government grants97、毛利率Gross profit ratio98、担保Guarantee99、持有至到期投资Held-to-maturity investment100、历史成本Historical cost 1、可辨

10、认性Identifiable 2、减值损失Impairment loss 3、减值准备Impairment losses 4、利润表Income statement 5、所得税Income tax 6、间接法Indirect method 7、保险费Insurance expense 8、无形资产Intangible assets 9、应付利息Interest payable10、利率Interest rate 11、应收利息Interest receivable12、集团内部销售Inter-group sales13、中期财务报表Interim financial statements14、

11、存货Inventories15、投资活动Investing activities16、投资成本Investment cost17、投资收益Investment income18、投资性房地产Investment property19、合营企业Joint-venture20、劳务成本Labour costs21、土地使用权Land use right22、租赁Lease23、承租人Lessee24、出租人Lessor25、负债Liability/Liabilities26、贷款Loan27、长期股权投资Long-term equity investment28、长期借款Long-term loa

12、ns29、长期应付款Long-term payable30、长期应收款Long-term receivables31、少数股东权益Minority interests32、净利润Net profits33、非调整事项Non-adjusting events34、非流动性负债Non-current liabilities35、营业外支出Non-operating expenses36、营业外收入Non-operating income37、经营活动Operating activities38、经营租赁Operating lease39、营业利润Operating profit40、其他资本公积O

13、ther capital reserve41、其他综合收益Other comprehensive income42、其他业务收入Other operating income43、其他应付款Other payables44、其他应收款Other receivables45、所有者权益Owners equity46、所有权Ownership47、实收资本Paid-in capital48、专利权Patent49、资产负债表日后事项Post balance sheet events50、溢价Premium51、预付款Prepayment52、现值Present value53、以前年度损益事项Pri

14、or year profit/loss adjustment54、商品Product55、利润Profit56、利润分配Profit appropriation57、存货跌价准备Provision for diminution in value of inventories58、固定资产减值准备Provision for impairment of fixed assets59、损失准备Provision for loss60、采购成本Purchase costs61、报酬率Rate of return62、原材料Raw materials63、预收款项Receipts in advance6

15、4、确认Recognition/Recognize65、可收回金额Recoverable amount66、可变现净值Recoverable value67、关联交易Related party transactions68、关联方Related party(ies)69、租赁收入Rental income70、重置成本Replacement costs71、回购Repurchase72、研究开发费用Research and development costs73、残值Residual value 74、重组Restructuring 75、追溯调整Retrospective adjustmen

16、ts76、销售商品收入Revenue from sales of goods77、收入Revenue/Income78、职工薪酬Salary costs 79、售后租回交易Sale and lease back80、主营业务收入Sales from principal activities81、销售退回Sales return82、销售额 Sales revenue83、销售税Sales tax 84、分部报告Segment reporting85、销售费用Selling expenses86、股本Share capital87、股份期权Share options88、股本/资本溢价Share

17、/Capital premium89、所有者权益Shareholders equity90、短期借款Short-term loans91、专项应付款Special payables92、现金流量表Statement of cash flows93、法定盈余公积Statutory surplus reserve94、盈余公积Surplus reserves95、有形资产Tangible assets96、计税基础Tax basis97、应交税费Taxes payable98、暂时性差异Temporary differences99、交易费用Transaction costs100、可理解性Und

18、erstandability 1、未分配利润Undistributed profit/Retained earnings 2、未实现融资收益Unrealized capital gain 3、增值税Value-added tax 4、在产品Work in progress审计类 1、客户关系和审计业务的 接受与保持Acceptance and continuance of client and audit engagement 2、访问控制Access controls 3、接触信息 4、审计工作底稿Access to information Audit documentation 5、否定意

19、见Adverse opinion 6、替代程序Alternative procedures 7、分析程序Analytical procedures 8、在集团层面实施的分析程序Analytical procedures at group level 9、年度报告Annual report10、适用的财务报告框架Applicable financial reporting framework11、按照适用的财务报告编12、制基础得到恰当会计处13、理和披露Appropriately accounted for and disclosed in accordance with the applic

20、able financial reporting framework14、(审计证据的)适当性Appropriateness (of audit evidence)15、认定Assertions16、评估Assess17、保证Assurance18、审计调整Audit adjustment19、审计工作底稿Audit documentation/Audit working paper20、审计证据Audit evidence21、审计档案Audit file22、会计师事务所Audit firm/Accounting firm 23、审计意见Audit opinion24、审计计划Audit

21、plan25、审计风险Audit risk26、审计抽样(抽样)Audit sampling (sampling)27、注册会计师（审计师）Auditor28、注册会计师与财务信息Auditor and financial information29、注册会计师的专家Auditors expert30、注册会计师的点估计或区间估计Auditors point estimate or auditors range31、导致非无保留意见的事项段Basis for modification paragraph32、业务流程Business process33、（交易的）商业理由Business ra

22、tionale 34、经营风险业务风险Business risk35、明显微小Clearly trivial36、比较财务报表Comparative financial statements37、比较信息Comparative information38、被审计单位的互补性控制Compensating controls of entity under audit39、完整性Completeness40、对集团具有财务重大性的单个组成部分Components that are of individual financialsignificance to the group41、计算机辅助审计技术

23、Computer-assisted audit techniques42、审计的前提条件Conditions for an audit43、询证函Confirmation 44、合并过程Consolidation process45、控制活动Control activities 46、控制环境Control environment 47、控制风险Control risk48、与审计相关的控制Controls relevant to the audit49、公司治理Corporate governance50、对应数据Corresponding figures51、截止Cut-off/As of

24、 (date)52、报告日（与质量控制相关）53、财务报表批准日Date of report (in relation to quality control)Date of the approval of the financial statements54、审计报告日Date of the auditors report55、财务报表日Date of the financial statements56、设计、执行和维护适当的控制Design, implement and maintain adequate controls (over)57、检查风险Detection risk58、偏差D

25、eviations59、无法表示意见Disclaimer of opinion60、双重目的测试Dual-purpose test61、强调事项段Emphasis of matter paragraph62、业务工作底稿Engagement documentation/working paper63、业务约定书Engagement letter64、项目合伙人Engagement partner65、项目质量控制复核Engagement quality control review66、项目质量控制复核人员Engagement quality control reviewer67、项目组Eng

26、agement team68、被审计单位的风险评估过程Entitys risk assessment process69、评价Evaluate70、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 entitys ability to continue as a going concern71、不符事项Exception72、存在Existence73、有经验的注册会计师Experienced auditor74、专长Expertise75、信赖程度Extent of

27、reliance76、函证External confirmation77、事实错报78、判断错报79、推断错报Factual misstatements,judgemental misstatementsprojected misstatements80、财务报表Financial statements81、舞弊Fraud 82、舞弊风险因素Fraud risk factors83、虚假财务报告Fraudulent financial reporting84、对财务报表使用者理解85、财务报表至关重要Fundamental to users understanding of the finan

28、cial statements86、治理Governance87、集团Group88、集团项目合伙人Group engagement partner89、集团层面控制Group-wide controls90、历史财务信息Historical financial information91、识别、评估和应对重大错报风险Identify, assess and respond to risk of material misstatement92、无法获取充分、适当的审计证据Inability to obtain sufficient appropriate audit evidence93、后任

29、注册会计师Incoming auditor94、不一致Inconsistency95、独立性Independence96、与财务报告相关的信息97、系统Information system relevant to financial reporting98、审计的固有限制Inherent limitation of audit99、固有风险Inherent risk100、首次审计业务Initial audit engagement 1、生成 2、记录 3、处理 4、报告交易InitiateRecord,ProcessReport transactions 5、询问Inquiry 6、检查Inspection 7、中期财务信息或报表