2014注会专业术语中英文对照表

1、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会计估计Acco un ti ng estimates会计分期Acco un ti ng p eriod会计政策Acco un ti ng p olicies会计确认Acco un ti ng recog niti on会计处理Acco unting treatme nt应付账款Acco unts p ayable应收账款Acco unts receivable累计折旧Accumulated dep reciatio n调整事项Adjust ing eve nts难销费用Amortizati on expense公平交易Arms-le ngth

2、 tran sact ion资产Assets资产减值损失Assets imp airme nt loss联营公司Associates可供出售金融资产Available-for-sale finan cial assets坏账准备Bad debt p rovisi on年初余额Bala nee at the beg inning of year年末余额Bala nee at the end of year资产负债表Bala nee sheet银行存款Bank depo sit基本每股收益Basic earnings per share应收票据Bills receivable帐面价值Book va

3、lue借款费用Borrowi ng costs企业合并Bus in ess comb in atio n营业税金及附加Bus in ess taxes and surcharges计量Calculati on/Calculate资本公积Cap ital reserve资本化Cap italizati on/Ca pitalized现金流量Cash flows库存现金Cash on hand公允价值变动Change in fair value投东权益变动表Chan ges in equity可比性Comp arability混合金融工具Compound finan cial in strume

4、nts代销商品Con sig nment goods合并资产负债表Con solidated bala nee sheet合并利润表Con solidated in come stateme nt合并股东权益变动表Con solidated stateme nt of eha nges in equity建造合同Con struct ion con tract在建工程Con struct ion in p rogress或有资产Con ti ngent asset或有负债Contingent liability可转换公司债券Con vertible no tes会计差错更正Correcti o

5、n of acco un ti ng errors成本法Cost method主营业务成本Cost of sales from principal activities贷Credit货币计量Curre ncy measureme nt流动资产Current assets流动负债Current liabilities借Debit债务重组Debt restructuri ng递延收益Deferred in come递延所得税Deferred tax递延所得税资产Deferred tax assets递延所得税负债Deferred tax liabilities折旧Dep reciati on稀释每

6、股收益Diluted earnings per share直接费用Direct costs直接人工Direct labour直接材料Direct materials直接法Direct method披露Disclosure折现系数Disco unt factor折现率Disco unt rate任意盈余公积Discreti onary surplus reserve处置成本Dis po sal costs应付股利Dividend p ayable应收股利Dividend receivable应付职工薪酬Empio yee ben efits p ayables股权投资Equity in vest

7、me nt权益法Equity method预计负债Estimated liabilities/Provisio n预计使用寿命Estimated useful life费用Expenses公允价值Fair value融资租赁Finance lease金融资产Finan cial assets交易性金融资产Finan cial assets held for tradi ng财务费用Finan cial expen ses金融工具Finan cial in strume nts金融负债Finan cial liabilities财务报告Finan cial reporting筹资活动Financ

8、ing activities产成品Fini shed p roducts/goods固定资产Fixed assets固定资产清理Fixed assets pending for dis po sal境外经营Foreign op erati ons持许权Fran chise right记账本位币Functional curre ncy公允价值变动收益/ （损失）Gain s/Losses on cha nges in fair value管理费用Gen eral and adm ini strative expen ses持续经营Going concern商誉Goodwill政府补助Govern

9、ment grants毛利率Gross p rofit ratio担保Guaran tee持有至到期投资Held-to-maturity in vestme nt历史成本Historical cost可辨认性den tifiable减值损失mp airme nt loss减值准备mp airme nt losses利润表In come stateme nt所得税In come tax间接法|ln direct method保险费In sura nee expense无形资产ntan gible assets应付利息n terest p ayable利率nterest rate应收利息n ter

10、est receivable集团内部销售n ter-gro up sales中期财务报表n terim finan cial stateme nts存货nven tories投资活动n vest ing activities投资成本n vestme nt cost投资收益n vestme nt in come投资性房地产n vestme nt property合营企业Join t-ve nture劳务成本Labour costs土地使用权Land use right租赁Lease承租人Lessee出租人Lessor负债Liability/Liabilities贷款Loan长期股权投资Lon g

11、-term equity in vestme nt长期借款Lon g-term loa ns长期应付款Lon g-term p ayable长期应收款Lon g-term receivables少数股东权益Min ority in terests净利润Net p rofits非调整事项Non-adjust ing events非流动性负债Non-curre nt liabilities营业外支出Non-op erat ing expen ses营业外收入Non-op erati ng in come经营活动Op erati ng activities经营租赁Op erati ng lease营

12、业利润Op erati ng p rofit其他资本公积Other cap ital reserve其他综合收益Other comp rehe nsive in come其他业务收入Other op erat ing in come其他应付款Other p ayables其他应收款Other receivables所有者权益Owne s equity所有权Own ershi p实收资本Paid-i n cap ital专利权Pate nt资产负债表日后事项Post bala nee sheet events溢价Premium预付款Prep ayme nt现值Prese nt value以前年度

13、损益事项Prior year p rofit/loss adjustme nt商品Product利润Profit利润分配Profit approp riati on存货跌价准备Provisi on for diminu ti on in value of inven tories固定资产减值准备Provisi on for imp airme nt of fixed assets损失准备Provisi on for loss采购成本Purchase costs报酬率Rate of return原材料Raw materials预收款项Rece ipts in adva nee确认Recog ni

14、ti on/Recog nize可收回金额Recoverable amount可变现净值Recoverable value关联交易Related party tran sact ions关联方Related p arty(ies)租赁收入Ren tal in come重置成本Rep laceme nt costs回购Repu rchase研究开发费用Research and deve lopment costs残值Residual value重组Restructuri ng追溯调整Retros pective adjustme nts销售商品收入Revenue from sales of go

15、ods收入Revenu e/I ncome职工薪酬Salary costs售后租回交易Sale and lease back主营业务收入Sales from principal activities销售退回Sales return销售额Sales reve nue销售税Sales tax分部报告Segme nt reporting销售费用Selli ng expen ses股本Share cap ital股份期权Share op ti ons股本/资本溢价Share/Ca pital premium所有者权益Shareholders equity短期借款Short-term loa ns专项应

16、付款Sp ecial p ayables现金流量表Stateme nt of cash flows法定盈余公积Statutory surplus reserve盈余公积Surplus reserves有形资产Tan gible assets计税基础Tax basis应交税费Taxes p ayable暂时性差异Temporary differe nces交易费用Tran sact ion costs可理解性Un dersta ndability未分配利润Un distributed p rofit/Reta ined earnings未实现融资收益Un realized cap ital ga

17、in增值税Value-added tax在产品Work in pro gress审计客户关系和审计业务的接受与保持Acce ptance and con ti nuance of clie nt and audit en gageme nt存在Existe nee有经验的注册会计师Exp erie need auditor专长Exp ertise信赖程度Exte nt of relia nee函证Exter nal con firmati on事实错报、判断错报和推断错报Factual misstateme nts, judgeme ntal misstateme nts and p roje

18、cted misstateme nts财务报表Finan cial stateme nts舞弊Fraud舞弊风险因素Fraud risk factors虚假财务报告Fraudule nt finan cial reporting对财务报表使用者理解财务报表至关 重要Fun dame ntal to users un dersta nding of the finan cialstateme nts治理Gover nance集团Group集团项目合伙人Group en gageme nt partner集团层面控制Group-wide con trols历史财务信息Historical fina

19、n cial in formatio n识别、评估和应对重大错报风险Iden tify, assess and respond to risk of material misstateme nt无法获取充分、适当的审计证据In ability to obta in sufficie nt approp riate audit evide nee后任注册会计师Incoming auditor不一致Incon siste ncy独立性Independence与财务报告相关的信息系统In formati on system releva nt to finan cial reporting审计的固有

20、限制In here nt limitatio n of audit固有风险In here nt risk首次审计业务In itial audit en gageme nt生成、记录、处理和报告交易In itiate, record, pro cess and report tran sact ions询问In quiry检查Inspection中期财务信息或报表In terim finan cial in formatio n or stateme nts内部审计师Internal auditors内部控制In ternal con trol内部控制缺陷Internal con trol de

21、ficie ncy国际财务报告准则Intern ati onal Finan cial Reporting Stan dards调查In vestigate财务报表报出日Issua nee date of the finan cial stateme nts信息技术应用控制IT app licati on con trols信息技术环境IT en viro nment会计分录和其他调整Journal en tries and other adjustme nts会计分录Journal en try/e ntries严重程度Level of sig ni fica nee上市公司实体Listed

22、 en tity管理层Man ageme nt管理层偏向Man ageme nt bias管理层凌驾于控制之上Man ageme nt override of con trols管理当局声明书Man ageme nt rep rese ntati on letter管理层对其自身责任的认可与理解Man ageme nt s ack no wledgeme nt and un dersta nding of it respon sibilities管理层的专家Man agemen s expert重大类别的交易、账户余额和披露Material classes of tran sact ions,

23、 acco unt bala nces and disclosure重大不确定性Material un certa inty财务报表整体的重要性Materiality for the finan cial stateme nts as a whole侵占资产Misa pprop riati on of assets错报Misstateme nt对事实的错报Misstateme nt of fact非标准审计报告Modified audit report非无保留意见Modified opinion监控Mon itori ng对控制的监督Mon itori ng of con trols审计程序的

24、性质、时间安排和范围Nature, tim ing and exte nt of audit p rocedures消极式函证Negative con firmati on网络事务所Network firm违反法律法规Non-comp lia nee未回函Non-response非抽样风险Non-samp li ng risk观察Observati on发生Occurre nee期初余额Opening bala nces内部控制的运行有效性Op erat ing effect iven ess of internal con trol其他信息Other in formatio n其他事项段Ot

25、her matter p aragra ph会计估计的结果Outcome of an acco un ti ng estimate超出正常经营过程Outside the no rmal course of bus in ess总体审计方案Overall audit app roach总体审计策略Overall audit strategy总体结论Overall con clusi on总体应对措施Overall respon ses合伙人Partner实际执行的重要性P erforma nee materiality人员Personnel广泛性P ervasive计划活动Planning ac

26、tivities总体Pop ulatio n/Overall积极式函证Positive con firmati on执业人员P ractiti oner前任注册会计师P redecessor auditor初步业务活动Prelim inary en gageme nt 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, relati ng to the respon sibilities of man ageme nt and, where approp riate, those charged with gover nance, on which an

27、 audit is con ducted编制和列报财务报表Prepare and p rese nt the finan cial stateme nts列报与披露Prese ntati on and disclosure收入确认存在舞弊风险的假定Presumed fraud risks in reve nue recog niti on防止或发现并纠正重大错报Prevent or detect and correct material misstateme nt专业胜任能力Professi onal comp ete nee职业判断Professi on al judgme nt职业怀疑态度

28、Professi onal ske pticism业务执行P rovisi on 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Provisi ons of laws and regulati ons gen erally recog ni zed to have a direct effect on the determ in ati on of material amounts and disclosures in the finan cial stateme nts具有适当资格的外部人员Qualified ext

29、er nal person保留意见Qualified opinion量化财务影响Quan tificatio n of the finan cial imp acts合理保证（针对审计业务和质量控制）Reas on able assura nee (in the con text of audit en gageme nts, and in quality con trol)合理性测试Reas on able ness test重新计算Re-calculati on连续审计业务Recurri ng audit en gageme nts将认定层次的审计风险降至可接受的 低水平Reduce au

30、dit risk at the asserti on level to an acce ptably low level关联方Related p arties具有支配性影响的关联方Related p arties with dominant in flue nee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 relati onships or tran sact ions thatman ageme nt has no t ide ntified 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Re

31、lated party tran sact ions con ducted on terms equivale nt to those prevailing in an arm s length transactk（审计证据的）相关性和可靠性Releva nee and reliability (of audit evide nee)相关职业道德要求Releva nt ethical requireme nts剩余期间Rema ining p eriod重新执行Re-performa nee管理层施加的限制Restrict ions imp osed by man ageme nt复核（与质量

32、控制相关）Review (in relati on to quality con trol)权利与义务Rights and obligati ons风险评估程序Risk assessme nt pro cedures重大错报风险Risk of material misstateme nt财务报表层次和认定层次的重大错报 风险Risk of material misstateme nt at finan cial stateme nt level and at asserti on level样本量Samp le size抽样Samp li ng抽样风险Samp li ng risk抽样单元Sa

33、mp li ng unit选择和运用会计政策Select ion and app licati on of acco unting p olicies选取测试项目Select ion of items for testi ng重要组成部分Signi fica nt component值得关注的内部控制缺陷Signi fica nt deficie ncies in in ternal con trol重大事项Signi fica nt mattersn持别风险Signi fica nt risk重大非常规交易Signi fica nt unu sual tran sact ions持定的审计程

34、序Sp ecified audit pro cedures员工Staff统计抽样Statistical samp li ng存货盘点Stocktake分层Stratificati on期后事项Subseque nt events实质性分析程序Substa ntive an alytical p rocedures实质性程序Substa ntive p rocedure（审计证据的）充分性Sufficie ncy (of audit evide nee)补充信息Supp leme ntary in formatio n测试Test控制测试Test of con trols细节测试Test of

35、details持定类别的交易、账户余额或披露的一个或多个重要性水平The materiality level or levels for p articular classes oftran sact ions, acco unt bala nces or disclosures治理层Those charged with gover nance错报的临界值Threshold for misstateme nts可容忍错报Tolerable misstateme nt可容忍偏差率Tolerable rate of deviati on趋势分析法、比率分析法、合理性测试法和回归分析法Trend a

36、n alysis, ratio an alysis, reason able ness test, and regressi on an alysis不确定性Un certa inty未更正错报Un corrected misstateme nts标准审计报告Unm odified audit report无保留意见Unq ualified opinion计价与分摊Valuati on and allocati on/amortizati on穿行测试Walk-through test解除业务约定Withdraw from the en gageme nt书面声明Writte n rep re

37、se ntati on税法兼营Also en gaged in应计税款Accrued tax从价税Ad valorem tax加计扣除Additi onal deduct ion附加税Additi onal tax/Surcharge所得额调整Adjustme nt of in come税后所得After-tax in come准予扣除数Allowable deduct ions税收可抵免额Allowable tax credit从量定额Amount based on qua ntity增值额Amount of app reciati on/Value added销售额Amount of sa

38、les抵免税额Amount of tax credit应纳税所得额Amount of taxable in come扣除项目金额Amount of the deducti ons适用税额App licable tax amount适用税率App licable tax rates计税成本Assessable cost核定所得额Assessable in come平均成本利润率Average cost-plus margin rate平均销售价格Average sales price营业税Bus in ess tax偶然所得Casual in come所得项目Category of in com

39、e组成计税价格Compo site taxable p rice本纳税年度Current tax year所得税申报Declarati on of in come tax扣除项目Deductible items免税项目扣除Deducti on of the tax exe mp ti on item契税Deed tax视同销售Deemed sales/sales equivale nt免除纳税义务Discharge of tax obligati on应税商品Dutiable goods纳税义务Duty of tax p ayme nt权益性投资收益Earning from equity in

40、 vestme nts雇员福利，职工福利Empio yee ben efit企业所得税Enterp rise in come tax国外所得收入Foreig n earned in come般纳税人Gen eral tax payer特许权使用费所得In come from fran chise royalty利息、股息、红利所得In come from in terests, divide nds and bonu ses劳务所得In come from labor service财产租赁所得In come from leas ing of prop erty生产经营所得In come fr

41、om p roducti on and bus in ess op erati on转让财产所得In come from prop erty tran sfer工资薪金所得In come from wages, salaries财产转让收入In come from prop erty tran sfer所得税抵免In come tax credit申报缴纳所得税In come tax declarati on应纳所得税In come tax p ayable接受捐赠所得In come from don ati on个人所得税In dividual in come tax增值税进项税额Input

42、 value added tax非正常损失Irregular loss滞纳金ate fee清算所得税iquidati on in come tax最低应纳税所得额Minimum taxable in come增值税起征点Minimum threshold of value-added Tax混合销售行为Mixed sales activities所得税前净所得Net in come before in come tax税后净利润Net p rofit after tax非货币资产Non-mon etary asset不征税收入Non-taxable in come不计入征税范围Not in c

43、luded in the scope of taxable activities财产原值Origi nal value of the prop erty/ Cost of property当期销项税额Output tax for the p eriod增值税销项税额Output value added tax滞纳税款/欠税Overdue tax应补缴税款Payme nt of tax in arrears累进税率Progressive tax rate比例税率Prop orti onal tax rate公益性捐赠Public welfare don atio ns房产税Real estate

44、 tax居民纳税人Reside nt tax payer资源税Resource tax含税销售额Sales amount in cludi ng tax所得税征收范围Scope of in come tax/Subject to in come tax小规模纳税人Small-scale tax payer源泉扣缴Source withholdi ng纳税特别扣除项目Sp ecial deductible items特殊性税务处理Sp ecial tax treatme nt印花税Sta mp tax应征税额Tax accrued税额Tax amounts税基/计税依据Tax base税种Tax

45、 category消费税税率Tax compu tati on税收抵免Tax credit抵免限额Tax credit quota纳税期限Tax deadli ne税前可扣除项目Tax deductible items税收减免Tax deduct ion or exe mp tio n计税差异Tax differe nces到期应纳税款Tax due漏税/逃税Tax evasi on免税Tax exe mp ti on纳税申报Tax fili ng本期税额Tax for the p eriod/year已纳税额Tax p aid应纳税额Tax p ayable纳税期限Tax p ayme nt

46、 deadli ne税率Tax rate减税Tax reduct ion退税Tax refund税收附加Tax surcharge起征点Tax threshold计税价格Tax value/Taxable p rice减免税额Tax amount deducted应税所得Taxable in come应税项目Taxable item纳税期间Taxable p eriod对股息征税Taxati on of divide nds免税收入Tax-exe mpt in come免税税目Tax-exe mpt item免税利润Tax-exe mpt p rofit含税价格Tax-i ncluded pr

47、ice纳税人Taxpayer土地使用税Urba n Ian d-use tax增值税Value added tax(VAT)土地增值税Value-added tax on Ian d/La nd app reciati on tax增值税减免VAT exe mp tio n or reductio n车船税Vehicle and vessel tax车辆购置税Vehicle pu rchase tax扣缴义务人Withholdi ng age nt代扣代缴税款Withholdi ng and remitt ing tax预提所得税Withholdi ng in come tax零税率Zero

48、tax rate职业道德可接受的水平Acce ptable level广告Advertis ing过度推介Advocacy承担管理层职责Assume man ageme nt respon sibilities鉴证客户Assura nee clie nt鉴证业务Assura nee en gageme nt鉴证业务项目组Assura nee team审计客户Audit clie nt审计业务Audit en gageme nt审计项目组Audit team近亲属Close family密切私人关系Close personal relati onship保密Con fide ntiality利益

49、冲突Con flicts of in terest或有收费Con ti ngent fee冷却期Cooling off p eriod现任会计师Current acco untan t/auditor直接经济利益Direct finan cial in terest董事或高级管理人员Director or senior officer/se nior man ageme nt应有的关注Due care消除或降低不利影响Elimin ate or reduce threats项目合伙人En gageme nt partner项目质量控制复核En gageme nt quality con tro

50、l review项目组En gageme nt team外部专家External expert密切关系Familiarity经济利益Finan cial in terests历史财务信息Historical finan cial in formati on直系亲属/主要近亲属mmediate family独立性dependence从实质上和形式上保持独立性dependence of mind. Independence in app eara nee间接经济利益n direct finan cial in terest诚信n tegrity外在压力n timidati on/Pressure关

51、键审计合伙人Key audit partner上市实体Listed en tity长期存在业务关系Long associati on (with an audit clie nt)严重虚假或误导性的陈述Materially false or misleadi ng stateme nt非鉴证服务Non-assura nee services客观和公正性Objectivity专业服务Professional services拟接受的客户Prosp ective clie nt公众利益实体Public in terest en tity关联实体Related en tity审阅客户Review c

52、lie nt审阅业务Review en gageme nt审阅项目组Review team轮换Rotation防范措施Safeguards自身利益Self-i nterest自我评价Self-review重要且密切的商业关系Signi fica nt and close bus in ess relati onship特殊目的财务报表Sp ecial purpose finan cial stateme nts鉴证业务的对象Subject matter of assura nee en gageme nt不利影响、威胁Threats公司战略与风险管理低增长一强竞争地位的现金牛”业务“Cash

53、cow position : slow growth- high competitiveness低增长一弱竞争地位的 瘦狗”业务“ Dog position : slow gowth - low competitiveness高增长一低竞争地位的 问题”业务“ Questio n mark po siti on : high growow comp etitive ness高增长一强竞争地位的 明星”业务“Star position : high growthihigh competitiveness放弃战略Abandon strategy竞争环境分析An alysis of comp eti

54、tive en viro nment兄争对手分析An alysis of comp etitors企业能力分析An alysis of corpo rate comp ete ncies and cap abilities企业资源分析An alysis of corpo rate resources宏观环境分析An alysis of macro-e nviro nment市场需求分析An alysis of market dema nd分析型战略An alytical strategy审计委员会Audit committee平衡计分卡Bala need scorecard基准分析Ben ch

55、mark ing an alysis蓝海战略Blue Ocea n strategy波士顿矩阵Bosto n matrix业务单位战略（竞争战略）Busin ess (Co mp etitive) strategy经营目标Busin ess objectives运营风险Busin ess risk业务单元Busin ess unit事业部制组织结构Busin ess unit orga ni zati on structure战略变革Change man ageme nt in strategy内部信息传递Commun icati on of internal in formatio n全面风

56、险管理Comp rehe nsive risk man ageme nt收缩战略Con tract ion strategy控制活动Con trol activities控制环境Con trol en vir onment公司治理Corpo rate gover nance总体战略Corporate strategy成本领先战略Cost leadershi p strategy惩治成本Cost of puni shme nt损失成本Cost of total loss风险管理成本与效益Costs and ben efits of risk man ageme nt信用风险Credit risk

57、文化与绩效Culture and p erforma nee客户细分或市场细分事业部制结构Customer segme ntati on/Market segme ntati on bus in ess structure消费动机Customer s motivati on负债和杠杆作用Debt and geari ng扁平型结构Decen tralized structure决策支持系统Decisi on support system防御型战略Defen sive strategy制定风险管理策略Development of risk man ageme nt strategy发展战略Dev

58、elopment strategy钻石模型Diam ond model差异化战略Differe ntiatio n strategy直接投资Direct in vestme nt多元化并购Diversified merger and acquisiti on多种经营战略Diversified strategy垄断优势理论Dominance adva ntage theory每股盈余或市净率Earnings per share or price to book ratio效率Efficie ncy生产要素Eleme nts in p roduct ion内部控制的要素Eleme nts of i

59、nternal con trol创业型组织结构Entrepren eurial orga ni zatio n structure自然环境风险En viro nment risk投权投资Equity in vestme nt评估成本Evaluati on cost事项识别Event ide ntificati on处置成本Executi on cost实地查验Field inspection财务风险与经营风险的搭配Finan cial risk and bus in ess risk内部控制的五大要素Five eleme nts in internal con trol产业五种竞争力Five

60、forces in the comp etitive app roach集中化战略Focus strategy紧缩与集中战略Focused strategy职能制组织结构Functional orga ni zatio n structure职能战略Functional strategy资金活动Fun d-related activities全球化战略Globalizatio n strategy毛利率与净利润率Gross p rofit margin and net p rofit margin增长型战略Growth strategy幵拓型战略Growth strategy担保业务Guara