财务会计中英文.docx
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财务会计中英文
报告日（与质量控制相关）Dateofreport（inrelationtoqualitycontrol）
财务报表批准日Dateoftheapprovalofthefinancialstatements
审计报告日Dateoftheauditor’sreport
财务报表日Dateofthefinancialstatements
设计、执行和维护适当的控制Design,implementandmaintainadequatecontrols（over）
检查风险Detectionrisk
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Eventsorconditionsthatmaycastsignificantdoubtontheentity’sabilitytocontinueasagoingconcern
不符事项Exception
存在Existence
有经验的注册会计师Experiencedauditor
专长Expertise
信赖程度Extentofreliance
函证Externalconfirmation
事实错报、判断错报和推断错报Factualmisstatements,judgementalmisstatementsandprojectedmisstatements
财务报表Financialstatements
舞弊Fraud
舞弊风险因素Fraudriskfactors
虚假财务报告Fraudulentfinancialreporting
对财务报表使用者理解财务报表至关重要Fundamentaltousers’understandingofthefinancialstatements
治理Governance
集团Group
集团项目合伙人Groupengagementpartner
集团层面控制Group-widecontrols
历史财务信息Historicalfinancialinformation
识别、评估和应对重大错报风险Identify,assessandrespondtoriskofmaterialmisstatement
无法获取充分、适当的审计证据Inabilitytoobtainsufficientappropriateauditevidence
后任注册会计师Incomingauditor
不一致Inconsistency
独立性Independence
与财务报告相关的信息系统Informationsystemrelevanttofinancialreporting
审计的固有限制Inherentlimitationofaudit
固有风险Inherentrisk
首次审计业务Initialauditengagement
生成、记录、处理和报告交易Initiate,record,processandreporttransactions
询问Inquiry
检查Inspection
中期财务信息或报表Interimfinancialinformationorstatements
内部审计师Internalauditors
内部控制Internalcontrol
内部控制缺陷Internalcontroldeficiency
国际财务报告准则InternationalFinancialReportingStandards
调查Investigate
财务报表报出日Issuancedateofthefinancialstatements
信息技术应用控制ITapplicationcontrols
信息技术环境ITenvironment
会计分录和其他调整Journalentriesandotheradjustments
会计分录Journalentry/entries
严重程度Levelofsignificance
上市公司实体Listedentity
管理层Management
管理层偏向Managementbias
管理层凌驾于控制之上Managementoverrideofcontrols
管理当局声明书Managementrepresentationletter
管理层对其自身责任的认可与理解Management’sacknowledgementandunderstandingofitsresponsibilities
管理层的专家Management’sexpert
重大类别的交易、账户余额和披露Materialclassesoftransactions,accountbalancesanddisclosure
重大不确定性Materialuncertainty
财务报表整体的重要性Materialityforthefinancialstatementsasawhole
侵占资产Misappropriationofassets
错报Misstatement
对事实的错报Misstatementoffact
非标准审计报告Modifiedauditreport
非无保留意见Modifiedopinion
监控Monitoring
对控制的监督Monitoringofcontrols
审计程序的性质、时间安排和范围Nature,timingandextentofauditprocedures
消极式函证Negativeconfirmation
网络事务所Networkfirm
违反法律法规Non-compliance
未回函Non-response
非抽样风险Non-samplingrisk
观察Observation
发生Occurrence
期初余额Openingbalances
内部控制的运行有效性Operatingeffectivenessofinternalcontrol
其他信息Otherinformation
其他事项段Othermatterparagraph
会计估计的结果Outcomeofanaccountingestimate
超出正常经营过程Outsidethenormalcourseofbusiness
总体审计方案Overallauditapproach
总体审计策略Overallauditstrategy
总体结论Overallconclusion
总体应对措施Overallresponses
合伙人Partner
实际执行的重要性Performancemateriality
人员Personnel
广泛性Pervasive
计划活动Planningactivities
总体Population/Overall
积极式函证Positiveconfirmation
执业人员Practitioner
前任注册会计师Predecessorauditor
初步业务活动Preliminaryengagementactivities
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,relatingtotheresponsibilitiesofmanagementand,whereappropriate,thosechargedwithgovernance,onwhichanauditisconducted
编制和列报财务报表Prepareandpresentthefinancialstatements
列报与披露Presentationanddisclosure
收入确认存在舞弊风险的假定Presumedfraudrisksinrevenuerecognition
防止或发现并纠正重大错报Preventordetectandcorrectmaterialmisstatement
专业胜任能力Professionalcompetence
职业判断Professionaljudgment
职业怀疑态度Professionalskepticism
业务执行Provisionofservice/Deliveryofservice
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Provisionsoflawsandregulationsgenerallyrecognizedtohaveadirecteffectonthedeterminationofmaterialamountsanddisclosuresinthefinancialstatements
具有适当资格的外部人员Qualifiedexternalperson
保留意见Qualifiedopinion
量化财务影响Quantificationofthefinancialimpacts
合理保证（针对审计业务和质量控制）Reasonableassurance（inthecontextofauditengagements,andinqualitycontrol）
合理性测试Reasonablenesstest
重新计算Re-calculation
连续审计业务Recurringauditengagements
将认定层次的审计风险降至可接受的低水平Reduceauditriskattheassertionleveltoanacceptablylowlevel
关联方Relatedparties
具有支配性影响的关联方Relatedpartieswithdominantinfluence
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Relatedpartyrelationshipsortransactionsthatmanagementhasnotidentifiedordisclosedtotheauditor
按照等同于公平交易中通行的条款执行的关联方交易Relatedpartytransactionsconductedontermsequivalenttothoseprevailinginanarm’slengthtransaction
（审计证据的）相关性和可靠性Relevanceandreliability（ofauditevidence）
相关职业道德要求Relevantethicalrequirements
剩余期间Remainingperiod
重新执行Re-performance
管理层施加的限制Restrictionsimposedbymanagement
复核（与质量控制相关）Review（inrelationtoqualitycontrol）
权利与义务Rightsandobligations
风险评估程序Riskassessmentprocedures
重大错报风险Riskofmaterialmisstatement
财务报表层次和认定层次的重大错报风险Riskofmaterialmisstatementatfinancialstatementlevelandatassertionlevel
样本量Samplesize
抽样Sampling
抽样风险Samplingrisk
抽样单元Samplingunit
选择和运用会计政策Selectionandapplicationofaccountingpolicies
选取测试项目Selectionofitemsfortesting
重要组成部分Significantcomponent
值得关注的内部控制缺陷Significantdeficienciesininternalcontrol
重大事项Significantmatters
特别风险Significantrisk
重大非常规交易Significantunusualtransactions
特定的审计程序Specifiedauditprocedures
员工Staff
统计抽样Statisticalsampling
存货盘点Stocktake
分层Stratification
期后事项Subsequentevents
实质性分析程序Substantiveanalyticalprocedures
实质性程序Substantiveprocedure
（审计证据的）充分性Sufficiency（ofauditevidence）
补充信息Supplementaryinformation
测试Test
控制测试Testofcontrols
细节测试Testofdetails
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Thematerialitylevelorlevelsforparticularclassesoftransactions,accountbalancesordisclosures
治理层Thosechargedwithgovernance
错报的临界值Thresholdformisstatements
可容忍错报Tolerablemisstatement
可容忍偏差率Tolerablerateofdeviation
趋势分析法、比率分析法、合理性测试法和回归分析法Trendanalysis,ratioanalysis,reasonablenesstest,andregressionanalysis
不确定性Uncertainty
未更正错报Uncorrectedmisstatements
标准审计报告Unmodifiedauditreport
无保留意见Unqualifiedopinion
计价与分摊Valuationandallocation/amortization
穿行测试Walk-throughtest
解除业务约定Withdrawfromtheengagement
书面声明Writtenrepresentation
职业道德
可接受的水平Acceptablelevel
广告Advertising
过度推介Advocacy
承担管理层职责Assumemanagementresponsibilities
鉴证客户Assuranceclient
鉴证业务Assuranceengagement
鉴证业务项目组Assuranceteam
审计客户Auditclient
审计业务Auditengagement
审计项目组Auditteam
近亲属Closefamily
密切私人关系Closepersonalrelationship
保密Confidentiality
利益冲突Conflictsofinterest
或有收费Contingentfee
冷却期Coolingoffperiod
现任会计师Currentaccountant/auditor
直接经济利益Directfinancialinterest
董事或高级管理人员Directororseniorofficer/seniormanagement
应有的关注Duecare
消除或降低不利影响Eliminateorreducethreats
项目合伙人Engagementpartner
项目质量控制复核Engagementqualitycontrolreview
项目组Engagementteam
外部专家Externalexpert
密切关系Familiarity
经济利益Financialinterests
历史财务信息Historicalfinancialinformation
直系亲属/主要近亲属Immediatefamily
独立性Independence
从实质上和形式上保持独立性Independenceofmind,Independenceinappearance
间接经济利益Indirectfinancialinterest
诚信Integrity
外在压力Intimidation/Pressure
关键审计合伙人Keyauditpartner
上市实体Listedentity
长期存在业务关系Longassociation（withanauditclient）
严重虚假或误导性的陈述Materiallyfalseormisleadingstatement
非鉴证服务Non-assuranceservices
客观和公正性Objectivity
专业服务Professionalservices
拟接受的客户Prospectiveclient
公众利益实体Publicinterestentity
关联实体Relatedentity
审阅客户Reviewclient
审阅业务Reviewengagement
审阅项目组Reviewteam
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Significantandclosebusinessrelationship
特殊目的财务报表Specialpurposefinancialstatements
鉴证业务的对象Subjectmatterofassuranceengagement
不利影响、威胁Threats
税法
兼营Alsoengagedin
应计税款Accruedtax
从价税Advaloremtax
加计扣除Additionaldeduction
附加税Additionaltax/Surcharge
所得额调整Adjustmentofincome
税后所得After-taxincome
准予扣除数Allowabledeductions
税收可抵免额Allowabletaxcredit
从量定额Amountbasedonquantity
增值额Amountofappreciation/Valueadded
销售额Amountofsales
抵免税额Amountoftaxcredit
应纳税所得额Amountoftaxableincome
扣除项目金额Amountofthedeductions
适用税额Applicabletaxamount
适用税率Applicabletaxrates
计税成本Assessablecost
核定所得额Assessableincome
平均成本利润率Averagecost-plusmarginrate
平均销售价格Averagesalesprice
营业税Businesstax
偶然所得Casualincome
所得项目Categoryofincome
组成计税价格Compositetaxableprice
本纳税年度Currenttaxyear
所得税申报Declarationofincometax
扣除项目Deductibleitems
免税项目扣除Deductionofthetaxexemptionitem
契税Deedtax
视同销售Deemedsales/salesequivalent
免除纳税义务Dischargeoftaxobligation
应税商品Dutiablegoods
纳税义务Dutyoftaxpayment
权益性投资收益Earningfromequityinvestments
雇员福利，职工福利Employeebenefit
企业所得税Enterpriseincometax
国外所得收入Foreignearnedincome
一般纳税人Generaltaxpayer
特许权使用费所得Incomefromfranchiseroyalty
利息、股息、红利所得Incomefrominterests,dividendsandbonuses
劳务所得Incomefromlaborservice
财产租赁所得Incomefromleasingofproperty
生产经营所得Incomefromproductionandbusinessoperation
转让财产所得Incomefrompropertytransfer
工资薪金所得Incomefromwages,salaries
财产转让收入Incomefrompropertytransfer
所得税抵免Incometaxcredit
申报缴纳所得税Incometaxdeclaration
应纳所得税Incometaxpayable
接受捐赠所得Incomefromdonation
个人所得税Individualincometax
增值税进项税额Inputvalueaddedtax
非正常损失Irregularloss
滞纳金Latefee
清算所得税Liquidationincometax
最低应纳税所得额Minimumtaxableincome
增值税起
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