会计财务金融专业术语财务报表中英对照.docx
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会计财务金融专业术语财务报表中英对照
主要专业术语中英文对照表
会计
会计估计Accountingestimates
会计分期Accountingperiod
会计政策Accountingpolicies
会计确认Accountingrecognition
会计处理Accountingtreatment
应付账款Accountspayable
应收账款Accountsreceivable
累计折旧Accumulateddepreciation
调整事项Adjustingevents
摊销费用Amortizationexpense
公平交易Arms-lengthtransaction
资产Assets资产减值损失Assetsimpairmentloss
联营公司Associates可供出售金融资产Available-for-salefinancialassets
坏账准备Baddebtprovision
年初余额Balanceatthebeginningofyear
年末余额Balanceattheendofyear
资产负债表Balancesheet银行存款Bankdeposit基本每股收益Basicearningspershare
应收票据Billsreceivable
账面价值Bookvalue借款费用Borrowingcosts
企业合并Businesscombination
营业税金及附加Businesstaxesandsurcharges
计量Calculation/Calculate
资本公积Capitalreserve
资本化Capitalization/Capitalized
现金流量Cashflows库存现金Cashonhand公允价值变动Changeinfairvalue
股东权益变动表Changesinequity
可比性Comparability混合金融工具Compoundfinancialinstruments
代销商品Consignmentgoods合并资产负债表Consolidatedbalancesheet
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合并利润表Consolidatedincomestatement
合并股东权益变动表Consolidatedstatementofchangesinequity
建造合同Constructioncontract
在建工程Constructioninprogress
或有资产Contingentasset或有负债Contingentliability
可转换公司债券Convertiblenotes会计差错更正Correctionofaccountingerrors
成本法Costmethod
主营业务成本Costofsalesfromprincipalactivities
贷Credit
货币计量Currencymeasurement
流动资产Currentassets
流动负债Currentliabilities
借Debit债务重组Debtrestructuring
递延收益Deferredincome
递延所得税Deferredtax递延所得税资产Deferredtaxassets
递延所得税负债Deferredtaxliabilities
折旧Depreciation稀释每股收益Dilutedearningspershare
直接费用Directcosts直接人工Directlabour直接材料Directmaterials
直接法Directmethod
披露Disclosure折现系数Discountfactor
折现率Discountrate任意盈余公积Discretionarysurplusreserve
处置成本Disposalcosts应付股利Dividendpayable
应收股利Dividendreceivable
应付职工薪酬Employeebenefitspayables
股权投资Equityinvestment
权益法Equitymethod
预计负债Estimatedliabilities/Provision
预计使用寿命Estimatedusefullife
费用Expenses公允价值Fairvalue融资租赁Financelease金融资产Financialassets交易性金融资产Financialassetsheldfortrading
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财务费用Financialexpenses
金融工具Financialinstruments
金融负债Financialliabilities
财务报告Financialreporting
筹资活动Financingactivities
产成品Finishedproducts/goods
固定资产Fixedassets
固定资产清理Fixedassetspendingfordisposal
境外经营Foreignoperations
特许权Franchiseright记账本位币Functionalcurrency公允价值变动收益/（损失）Gains/Lossesonchangesinfairvalue
管理费用Generalandadministrativeexpenses
持续经营Goingconcern商誉Goodwill政府补助Governmentgrants
毛利率Grossprofitratio
担保Guarantee持有至到期投资Held-to-maturityinvestment
历史成本Historicalcost
可辨认性Identifiable减值损失Impairmentloss
减值准备Impairmentlosses
利润表Incomestatement
所得税Incometax间接法Indirectmethod
保险费Insuranceexpense
无形资产Intangibleassets
应付利息Interestpayable
利率Interestrate应收利息Interestreceivable
集团内部销售Inter-groupsales
中期财务报表Interimfinancialstatements
存货Inventories投资活动Investingactivities
投资成本Investmentcost
投资收益Investmentincome
投资性房地产Investmentproperty
合营企业Joint-venture
劳务成本Labourcosts
土地使用权Landuseright
租赁Lease承租人Lessee
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出租人Lessor
负债Liability/Liabilities
贷款Loan
长期股权投资Long-termequityinvestment
长期借款Long-termloans
长期应付款Long-termpayable
长期应收款Long-termreceivables
少数股东权益Minorityinterests
净利润Netprofits非调整事项Non-adjustingevents
非流动性负债Non-currentliabilities
营业外支出Non-operatingexpenses
营业外收入Non-operatingincome
经营活动Operatingactivities
经营租赁Operatinglease
营业利润Operatingprofit
其他资本公积Othercapitalreserve
其他综合收益Othercomprehensiveincome
其他业务收入Otheroperatingincome
其他应付款Otherpayables
其他应收款Otherreceivables
所有者权益Owner’sequity
所有权Ownership实收资本Paid-incapital
专利权Patent资产负债表日后事项Postbalancesheetevents
溢价Premium预付款Prepayment现值Presentvalue
以前年度损益事项Prioryearprofit/lossadjustment
商品Product利润Profit利润分配Profitappropriation
存货跌价准备Provisionfordiminutioninvalueofinventories
固定资产减值准备Provisionforimpairmentoffixedassets
损失准备Provisionforloss采购成本Purchasecosts报酬率Rateofreturn原材料Rawmaterials预收款项Receiptsinadvance
确认Recognition/Recognize
可收回金额Recoverableamount
可变现净值Recoverablevalue
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关联交易Relatedpartytransactions
关联方Relatedparty（ies）
租赁收入Rentalincome
重置成本Replacementcosts
回购Repurchase
研究开发费用Researchanddevelopmentcosts
残值Residualvalue重组Restructuring追溯调整Retrospectiveadjustments
销售商品收入Revenuefromsalesofgoods
收入Revenue/Income
职工薪酬Salarycosts售后租回交易Saleandleaseback
主营业务收入Salesfromprincipalactivities
销售退回Salesreturn销售额Salesrevenue
销售税Salestax分部报告Segmentreporting
销售费用Sellingexpenses
股本Sharecapital股份期权Shareoptions
股本/资本溢价Share/Capitalpremium
所有者权益Shareholders’equity
短期借款Short-termloans
专项应付款Specialpayables
现金流量表Statementofcashflows
法定盈余公积Statutorysurplusreserve
盈余公积Surplusreserves
有形资产Tangibleassets
计税基础Taxbasis应交税费Taxespayable暂时性差异Temporarydifferences
交易费用Transactioncosts
可理解性Understandability
未分配利润Undistributedprofit/Retainedearnings
未实现融资收益Unrealizedcapitalgain
增值税Value-addedtax
在产品Workinprogress
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审计
客户关系和审计业务的接受与保持
Acceptanceandcontinuanceofclientandaudit
engagement
访问控制Accesscontrols
接触信息/审计工作底稿Accesstoinformation/Auditdocumentation
否定意见Adverseopinion替代程序Alternativeprocedures
分析程序Analyticalprocedures
在集团层面实施的分析程序Analyticalproceduresatgrouplevel
年度报告Annualreport适用的财务报告框架Applicablefinancialreportingframework
按照适用的财务报告编制基础得到Appropriatelyaccountedforanddisclosedinaccordance
恰当会计处理和披露withtheapplicablefinancialreportingframework
（审计证据的）适当性Appropriateness（ofauditevidence）
认定Assertions评估Assess保证Assurance审计调整Auditadjustment
审计工作底稿Auditdocumentation/Auditworkingpaper
审计证据Auditevidence审计档案Auditfile会计师事务所Auditfirm/Accountingfirm
审计意见Auditopinion审计计划Auditplan审计风险Auditrisk
审计抽样（抽样）Auditsampling（sampling）
注册会计师（审计师）Auditor注册会计师与财务信息Auditorandfinancialinformation
注册会计师的专家Auditor’sexpert注册会计师的点估计或区间估计Auditor’spointestimateorauditor’srange
导致非无保留意见的事项段Basisformodificationparagraph
业务流程Businessprocess（交易的）商业理由Businessrationale经营风险业务风险Businessrisk明显微小Clearlytrivial比较财务报表Comparativefinancialstatements
比较信息Comparativeinformation
被审计单位的互补性控制Compensatingcontrolsofentityunderaudit
完整性Completeness对集团具有财务重大性的单个组成Componentsthatareofindividualfinancialsignificance
部分tothegroup计算机辅助审计技术Computer-assistedaudittechniques
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审计的前提条件Conditionsforanaudit
询证函Confirmation合并过程Consolidationprocess
控制活动Controlactivities控制环境Controlenvironment
控制风险Controlrisk与审计相关的控制Controlsrelevanttotheaudit
公司治理Corporategovernance对应数据Correspondingfigures截止Cut-off/Asof（date）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偏差Deviations无法表示意见Disclaimerofopinion
双重目的测试Dual-purposetest强调事项段Emphasisofmatterparagraph
业务工作底稿Engagementdocumentation/workingpaper
业务约定书Engagementletter项目合伙人Engagementpartner项目质量控制复核Engagementqualitycontrolreview
项目质量控制复核人员Engagementqualitycontrolreviewer
项目组Engagementteam被审计单位的风险评估过程Entity’sriskassessmentprocess
评价Evaluate
可能导致对被审计单位持续经营能Eventsorconditionsthatmaycastsignificantdoubton
力产生重大疑虑的事项或情况theentity’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
Factualmisstatements,judgementalmisstatementsand
事实错报、判断错报和推断错报
projectedmisstatements
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Fundamentaltousers’understandingofthefinancial
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关重要statements
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,assessandrespondtoriskofmaterial
misstatement
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
Management’sacknowledgementandunderstandingofits
管理层对其自身责任的认可与理解
responsibilities
管理层的专家Management’sexpert
Materialclassesoftransactions,accountbalancesand
重大类别的交易、账户余额和披露
disclosure
重大不确定性Materialuncertainty
财务报表整体的重要性Materialityforthefinancialstatementsasawhole
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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
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