英语大纲词汇.xls

会会计计 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 events 10摊销费用Amortization expense 11公平交易Arms length transaction 12资产Assets 13资产减值损失Assets impairment loss 14联营公司 Associates 15可供出售金融资产Available for sale financial assets 16坏账准备Bad debt provision 17年初余额Balance at the beginning of year 18年末余额Balance at the end of year 19资产负债表Balance sheet 20银行存款Bank deposit 21基本每股收益Basic earnings per share 22应收票据Bills receivable 23账面价值Book value 24借款费用Borrowing costs 25企业合并Business combination 26营业税金及附加Business taxes and surcharges 27计量Calculation Calculate 28资本公积Capital reserve 29资本化Capitalization Capitalized 30现金流量Cash flows 31库存现金Cash on hand 32公允价值变动Change in fair value 33股东权益变动表Changes in equity 34可比性Comparability 35混合金融工具Compound financial instruments 36代销商品Consignment goods 37合并资产负债表Consolidated balance sheet 38合并利润表Consolidated income statement 39合并股东权益变动表Consolidated statement of changes in equity 40建造合同Construction contract 41在建工程Construction in progress 42或有资产Contingent asset 43或有负债Contingent liability 44可转换公司债券Convertible notes 45会计差错更正Correction of accounting errors 46成本法Cost method 47主营业务成本Cost of sales from principal activities 48贷Credit 49货币计量Currency measurement 50流动资产Current assets 51流动负债Current liabilities 52借Debit 会会计计 53债务重组Debt restructuring 54递延收益Deferred income 55递延所得税Deferred tax 56递延所得税资产Deferred tax assets 57递延所得税负债Deferred tax liabilities 58折旧Depreciation 59稀释每股收益Diluted earnings per share 60直接费用Direct costs 61直接人工Direct labour 62直接材料Direct materials 63直接法Direct method 64披露Disclosure 65折现系数Discount factor 66折现率Discount rate 67任意盈余公积Discretionary surplus reserve 68处置成本Disposal costs 69应付股利Dividend payable 70应收股利Dividend receivable 71应付职工薪酬Employee benefits payables 72股权投资Equity investment 73权益法Equity method 74预计负债Estimated liabilities Provision 75预计使用寿命Estimated useful life 76费用Expenses 77公允价值Fair value 78融资租赁Finance lease 79金融资产Financial assets 80交易性金融资产Financial assets held for trading 81财务费用Financial expenses 82金融工具Financial instruments 83金融负债Financial liabilities 84财务报告Financial reporting 85筹资活动Financing activities 86产成品Finished products goods 87固定资产Fixed assets 88固定资产清理Fixed assets pending for disposal 89境外经营Foreign operations 90特许权Franchise right 91记账本位币Functional currency 92公允价值变动收益 损失 Gains Losses on changes in fair value 93管理费用General and administrative expenses 94持续经营Going concern 95商誉Goodwill 96政府补助Government grants 97毛利率Gross profit ratio 98担保Guarantee 99持有至到期投资Held to maturity investment 100历史成本Historical cost 101可辨认性Identifiable 102减值损失Impairment loss 103减值准备Impairment losses 104利润表Income statement 会会计计 105所得税Income tax 106间接法Indirect method 107保险费Insurance expense 108无形资产Intangible assets 109应付利息Interest payable 110利率Interest rate 111应收利息Interest receivable 112集团内部销售Inter group sales 113中期财务报表Interim financial statements 114存货Inventories 115投资活动Investing activities 116投资成本Investment cost 117投资收益Investment income 118投资性房地产Investment property 119合营企业Joint venture 120劳务成本Labour costs 121土地使用权Land use right 122租赁Lease 123承租人Lessee 124出租人Lessor 125负债Liability Liabilities 126贷款Loan 127长期股权投资Long term equity investment 128长期借款Long term loans 129长期应付款Long term payable 130长期应收款Long term receivables 131少数股东权益Minority interests 132净利润Net profits 133非调整事项Non adjusting events 134非流动性负债Non current liabilities 135营业外支出Non operating expenses 136营业外收入Non operating income 137经营活动Operating activities 138经营租赁Operating lease 139营业利润Operating profit 140其他资本公积Other capital reserve 141其他综合收益Other comprehensive income 142其他业务收入Other operating income 143其他应付款Other payables 144其他应收款Other receivables 145所有者权益Owner s equity 146所有权Ownership 147实收资本Paid in capital 148专利权Patent 149资产负债表日后事项Post balance sheet events 150溢价Premium 151预付款Prepayment 152现值Present value 153以前年度损益事项Prior year profit loss adjustment 154商品Product 155利润Profit 156利润分配Profit appropriation 会会计计 157存货跌价准备Provision for diminution in value of inventories 158固定资产减值准备Provision for impairment of fixed assets 159损失准备Provision for loss 160采购成本Purchase costs 161报酬率Rate of return 162原材料Raw materials 163预收款项Receipts in advance 164确认Recognition Recognize 165可收回金额Recoverable amount 166可变现净值Recoverable value 167关联交易Related party transactions 168关联方Related party ies 169租赁收入Rental income 170重置成本Replacement costs 171回购Repurchase 172研究开发费用Research and development costs 173残值Residual value 174重组Restructuring 175追溯调整Retrospective adjustments 176销售商品收入Revenue from sales of goods 177收入Revenue Income 178职工薪酬Salary costs 179售后租回交易Sale and lease back 180主营业务收入Sales from principal activities 181销售退回Sales return 182销售额Sales revenue 183销售税Sales tax 184分部报告Segment reporting 185销售费用Selling expenses 186股本Share capital 187股份期权Share options 188股本 资本溢价Share Capital premium 189所有者权益Shareholders equity 190短期借款Short term loans 191专项应付款Special payables 192现金流量表Statement of cash flows 193法定盈余公积Statutory surplus reserve 194盈余公积Surplus reserves 195有形资产Tangible assets 196计税基础Tax basis 197应交税费Taxes payable 198暂时性差异Temporary differences 199交易费用Transaction costs 200可理解性Understandability 201未分配利润Undistributed profit Retained earnings 202未实现融资收益Unrealized capital gain 203增值税Value added tax 204在产品Work in progress 审审计计 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 审计工作底稿Access to information Audit documentation 4否定意见Adverse opinion 5替代程序Alternative procedures 6分析程序Analytical procedures 7在集团层面实施的分析程序Analytical procedures at group level 8年度报告Annual report 9适用的财务报告框架Applicable financial reporting framework 10按照适用的财务报告编制基础得到 恰当会计处理和披露 Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework11 审计证据的 适当性Appropriateness of audit evidence 12认定Assertions 13评估Assess 14保证Assurance 15审计调整Audit adjustment 16审计工作底稿Audit documentation Audit working paper 17审计证据Audit evidence 18审计档案Audit file 19会计师事务所Audit firm Accounting firm 20审计意见Audit opinion 21审计计划Audit plan 22审计风险Audit risk 23审计抽样 抽样 Audit sampling sampling 24注册会计师 审计师 Auditor 25注册会计师与财务信息Auditor and financial information 26注册会计师的专家Auditor s expert 27注册会计师的点估计或区间估计Auditor s point estimate or auditor s range 28导致非无保留意见的事项段Basis for modification paragraph 29业务流程Business process 30 交易的 商业理由Business rationale 31经营风险业务风险Business risk 32明显微小Clearly trivial 33比较财务报表Comparative financial statements 34比较信息Comparative information 35被审计单位的互补性控制Compensating controls of entity under audit 36完整性Completeness 37对集团具有财务重大性的单个组成 部分 Components that are of individual financial significance to the group38计算机辅助审计技术Computer assisted audit techniques 39审计的前提条件Conditions for an audit 40询证函Confirmation 41合并过程Consolidation process 42控制活动Control activities 43控制环境Control environment 44控制风险Control risk 45与审计相关的控制Controls relevant to the audit 46公司治理Corporate governance 47对应数据Corresponding figures 48截止Cut off As of date 49报告日 与质量控制相关 Date of report in relation to quality control 50财务报表批准日Date of the approval of the financial statements 51审计报告日Date of the auditor s report 52财务报表日Date of the financial statements 53设计 执行和维护适当的控制Design implement and maintain adequate controls over 54检查风险Detection risk 55偏差Deviations 56无法表示意见Disclaimer of opinion 57双重目的测试Dual purpose test 58强调事项段Emphasis of matter paragraph 59业务工作底稿Engagement documentation working paper 60业务约定书Engagement letter 61项目合伙人Engagement partner 62项目质量控制复核Engagement quality control review 63项目质量控制复核人员Engagement quality control reviewer 64项目组Engagement team 65被审计单位的风险评估过程Entity s risk assessment process 66评价Evaluate 67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 entity s ability to continue as a going concern68不符事项Exception 69存在Existence 70有经验的注册会计师Experienced auditor 71专长Expertise 72信赖程度Extent of reliance 73函证External confirmation 74事实错报 判断错报和推断错报Factual misstatements judgemental misstatements and projected misstatements75财务报表Financial statements 76舞弊Fraud 77舞弊风险因素Fraud risk factors 78虚假财务报告Fraudulent financial reporting 79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 statements80治理Governance 81集团Group 82集团项目合伙人Group engagement partner 83集团层面控制Group wide controls 84历史财务信息Historical financial information 85识别 评估和应对重大错报风险Identify assess and respond to risk of material misstatement86无法获取充分 适当的审计证据Inability to obtain sufficient appropriate audit evidence 87后任注册会计师Incoming auditor 88不一致Inconsistency 89独立性Independence 90与财务报告相关的信息系统Information system relevant to financial reporting 91审计的固有限制Inherent limitation of audit 92固有风险Inherent risk 93首次审计业务Initial audit engagement 94生成 记录 处理和报告交易Initiate record process and report transactions 95询问Inquiry 96检查Inspection 97中期财务信息或报表Interim financial information or statements 98内部审计师Internal auditors 99内部控制Internal control 100内部控制缺陷Internal control deficiency 101国际财务报告准则International Financial Reporting Standards 102调查Investigate 103财务报表报出日Issuance date of the financial statements 104信息技术应用控制IT application controls 105信息技术环境IT environment 106会计分录和其他调整Journal entries and other adjustments 107会计分录Journal entry entries 108严重程度Level of significance 109上市公司实体Listed entity 110管理层Management 111管理层偏向Management bias 112管理层凌驾于控制之上Management override of controls 113管理当局声明书Management representation letter 114管理层对其自身责任的认可与理解 Management s acknowledgement and understanding of its responsibilities115管理层的专家Management s expert 116重大类别的交易 账户余额和披露 Material classes of transactions account balances and disclosure117重大不确定性Material uncertainty 118财务报表整体的重要性Materiality for the financial statements as a whole 119侵占资产Misappropriation of assets 120错报Misstatement 121对事实的错报Misstatement of fact 122非标准审计报告Modified audit report 123非无保留意见Modified opinion 124监控Monitoring 125对控制的监督Monitoring of controls 126审计程序的性质 时间安排和范围 Nature timing and extent of audit procedures 127消极式函证Negative confirmation 128网络事务所Network firm 129违反法律法规Non compliance 130未回函Non response 131非抽样风险Non sampling risk 132观察Observation 133发生Occurrence 134期初余额Opening balances 135内部控制的运行有效性Operating effectiveness of internal control 136其他信息Other information 137其他事项段Other matter paragraph 138会计估计的结果Outcome of an accounting estimate 139超出正常经营过程Outside the normal course of business 140总体审计方案Overall audit approach 141总体审计策略Overall audit strategy 142总体结论Overall conclusion 143总体应对措施Overall responses 144合伙人Partner 145实际执行的重要性Performance materiality 146人员Personnel 147广泛性Pervasive 148计划活动Planning activities 149总体Population Overall 150积极式函证Positive confirmation 151执业人员Practitioner 152前任注册会计师Predecessor auditor 153初步业务活动Preliminary engagement activities 154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 governance on which an audit is conducted 155编制和列报财务报表Prepare and present the financial statements 156列报与披露Presentation and disclosure 157收入确认存在舞弊风险的假定Presumed fraud risks in revenue recognition 158防止或发现并纠正重大错报Prevent or detect and correct material misstatement 159专业胜任能力Professional competence 160职业判断Professional judgment 161职业怀疑态度Professional skepticism 162业务执行Provision of service Delivery of service 163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 164具有适当资格的外部人员Qualified external person 165保留意见Qualified opinion 166量化财务影响Quantification of the financial impacts 167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 168合理性测试Reasonableness test 169重新计算Re calculation 170连续审计业务Recurring audit engagements 171将认定层次的审计风险降至可接受 的低水平 Reduce audit risk at the assertion level to an acceptably low level172关联方Related parties 173具有支配性影响的关联方Related parties with dominant influence 174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 auditor175按照等同于公平交易中通行的条款 执行的关联方交易 Related party transactions conducted on terms equivalent to those prevailing in an arm s length transaction176 审计证据的 相关性和可靠性Relevance and reliability of audit evidence 177相关职业道德要求Relevant ethical requirements 178剩余期间Remaining period 179重新执行Re performance 180管理层施加的限制Restrictions imposed by management 181复核 与质量控制相关 Review in relation to quality control 182权利与义务Rights and obligations 183风险评估程序Risk assessment procedures 184重大错报风险Risk of material misstatement 185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 186样本量Sample size 187抽样Sampling 188抽样风险Sampling risk 189抽样单元Sampling unit 190选择和运用会计政策Selection and application of accounting policies 191选取测试项目Selection of items for testing 192重要组成部分Significant component 193值得关注的内部控制缺陷Significant deficiencies in internal control 194重大事项Significant matters 195特别风险Significant risk 196重大非常规交易Significant unusual transactions 197特定的审计程序Specified audit procedures 198员工Staff 199统计抽样Statistical sampling 200存货盘点Stocktake 201分层Stratification 202期后事项Subsequent events 203实质性分析程序Substantive analytical procedures 204实质性程序Substantive procedure 205 审计证据的 充分性Sufficiency of audit evidence 206补充信息Supplementary information 207测试Test 208控制测试Test of controls 209细节测试Test of details 210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 The materiality level or levels for particular classes of transactions account balances or disclosures211治理层Those charged with governance 212错报的临界值Threshold for misstatements 213可容忍错报Tolerable misstatement 214可容忍偏差率Tolerable rate of deviation 215趋势分析法 比率分析法 合理性 测试法和回归分析法 Trend analysis ratio analysis reasonableness test and regression analysis216不确定性Uncertainty 217未更正错报Uncorrected misstatements 218标准审计报告Unmodified audit report 219无保留意见Unqualified opinion 220计价与分摊Valuation and allocation amortization 221穿行测试Walk through test 222解除业务约定Withdraw from the engagement 223书面声明Written representation 职职业业道道德德 1可接受的水平Acceptable level 2广告Advertising 3过度推介Advocacy 4承担管理层职责Assume management responsibilities 5鉴证客户Assurance client 6鉴证业务Assurance engagement 7鉴证业务项目组Assurance team 8审计客户Audit client 9审计业务Audit engagement 10审计项目组Audit team 11近亲属Close family 12密切私人关系Close personal relationship 13保密Confidentiality 14利益冲突Conflicts of interest 15或有收费Contingent fee 16冷却期Cooling off period 17现任会计师Current accountant auditor 18直接经济利益Direct financial interest 19董事或高级管理人员Director or senior officer senior management 20应有的关注Due care 21消除或降低不利影响Eliminate or reduce threats 22项目合伙人Engagement partner 23项目质量控制复核Engagement quality control review 24项目组Engagement team 25外部专家External expert 26密切关系Familiarity 27经济利益Financial interests 28历史财务信息Historical financial information 29直系亲属 主要近亲属Immediate family 30独立性Independence 31从实质上和形式上保持独立性Independence of mind Independence in appearance 32间接经济利益Indirect financial interest 33诚信Integrity 34外在压力Intimidation Pressure 35关键审计合伙人Key audit partner 36上市实体Listed entity 37长期存在业务关系Long association with an audit client 38严重虚假或误导性的陈述Materially false or misleading statement 39非鉴证服务Non assurance services 40客观和公正性Objectivity 41专业服务Professional services 42拟接受的客户Prospective client 43公众利益实体Public interest entity 44关联实体Related entity 45审阅客户Review client 46审阅业务Review engagement 47审阅项目组Review team 48轮换Rotation 49防范措施Safeguards 50自身利益Self interest 51自我评价Self review 52重要且密切的商业关系Significant and close business relationship 53特殊目的财务报表Special purpose financial statements 54鉴证业务的对象Subject matter of assurance engagement 55不利影响 威胁Threats 税税法法 1兼营Also engaged in 2应计税款Accrued tax 3从价税Ad valorem tax 4加计扣除Additional deduction 5附加税Additional tax Surcharge 6所得额调整Adjustment of income 7税后所得After tax income 8准予扣除数Allowable deductions 9税收可抵免额Allowable tax credit 10从量定额Amount based on quantity 11增值额Amount of appreciation Value added 12销售额Amount of sales 13抵免税额Amount of tax credit 14应纳税所得额Amount of taxable income 15扣除项目金额Amount of the deductions 16适用税额Applicable tax amount 17适用税率Applicable tax rates 18计税成本Assessable cost 19核定所得额Assessable income 20平均成本利润率Average cost plus margin rate 21平均销售价格Average sales price 22营业税Business tax 23偶然所得Casual income 24所得项目Category of income 25组成计税价格Composite taxable price 26本纳税年度Current tax year 27所得税申报Declaration of income tax 28扣除项目Deductible items 29免税项目扣除Deduction of the tax exemption item 30契税Deed tax 31视同销售Deemed sales sales equivalent 32免除纳税义务Discharge of tax obligation 33应税商品Dutiable goods 34纳税义务Duty of tax payment 35权益性投资收益Earning from equity investments 36雇员福利 职工福利Employee benefit 37企业所得税Enterprise income tax 38国外所得收入Foreign earned income 39一般纳税人General taxpayer 40特许权使用费所得Income from franchise royalty 41利息 股息 红利所得 Income from interests dividends and bonuses 42劳务所得Income from labor service 43财产租赁所得Income from leasing of property 44生产经营所得Income from production and business operation 税税法法 45转让财产所得Income from property transfer 46工资薪金所得Income from wages salaries 47财产转让收入Income from property transfer 48所得税抵免Income tax credit 49申报缴纳所得税Income tax declaration 50应纳所得税Income tax payable 51接受捐赠所得Income from donation 52个人所得税Individual income tax 53增值税进项税额Input value added tax 54非正常损失Irregular loss 55滞纳金Late fee 56清算所得税Liquidation income tax 57最低应纳税所得额Minimum taxable income 58增值税起征点Minimum threshold of value added Tax 59混合销售行为Mixed sales activities 60所得税前净所得Net income before income tax 61税后净利润Net profit after tax 62非货币资产Non monetary asset 63不征税收入Non taxable income 64不计入征税范围Not included in the scope of taxable activities 65财产原值Original value of the property Cost of property 66当期销项税额Output tax for the period 67增值税销项税额Output value added tax 68滞纳税款 欠税Overdue tax 69应补缴税款Payment of tax in arrears 70累进税率Progressive tax rate 71比例税率Proportional tax rate 72公益性捐赠Public welfare donations 73房产税Real estate tax 74居民纳税人Resident taxpayer 75资源税Resource tax 76含税销售额Sales amount including tax 77所得税征收范围Scope of income tax Subject to income tax 78小规模纳税人Small scale taxpayer 79源泉扣缴Source withholding 80纳税特别扣除项目Special deductible items 81特殊性税务处理Special tax treatment 82印花税Stamp tax 83应征税额Tax accrued 84税额Tax amounts 85税基 计税依据Tax base 86税种Tax category 87消费