年度审计报告中的会计及审计英语

年度审计报告中的会计及审计英语年度审计报告中的会计及审计英语EnglishforAccounting&AuditinginAnnualRepor主要内容Contents年度审计报告框架FrameworkofAnnualReport年度审计报告中所应用的相关专业会计及审计英语AccountingandAuditEnglishinAnnualReport年度审计报告框架FrameworkofAnnualReport审计意见 Auditopinion治理层责任 Management’sResponsibilityfortheFinancialStatements注册会计师责任 Auditors’Responsibility审计意见 Auditor’sOpinion管理层财务报表 ManagementFinancialstatements资产负债表 BalanceSheet利润表 IncomeStatements现金流量表 Cashflowstatement财务报表附注 Notestothefinancialstatements年度审计报告范例-治理层责任(1)Example-Management’sResponsibility(1)依据中华人民共和国财政部公布的企业会计准则的规定编制财务报表是贵公司治理层的责任。The Company’s management isresponsible for the preparation of thesefinancial statements in accordance withChinaAccountingStandardsforBusinessEnterprises issued by the Ministry ofFinanceofthePeople’sRepublicofChina.年度审计报告范例-治理层责任(2)Example-Management’sResponsibility(2)这种责任包括：(1)设计、实施和维护与财务报表编制相关的内部把握以使财务报表不存在由于舞弊或错误而导致的重大错报；(2)选择和运用恰当的会计政策；(3)作出合理的会计估量。This responsibility includes: designing,implementing and maintaining internalcontrol relevant to the preparation offinancial statements that are free frommaterial misstatement, whether due tofraud or error; selecting and applyingappropriate accounting policies; andmaking accounting estimates that arereasonableinthecircumstances.相关会计及审计英语词汇-治理层责任Glossary-Management’sResponsibility中国企业会计准则 ChinaAccountingEnterprises

Standards for Business内部把握 Internalcontrol重大错报 Materialmisstatement舞弊或错误 Fraudorerror会计政策 Accountingpolicies会计估量 Accountingestimates年度审计报告范例-注册会计师的责任〔1〕Example-Auditors’Responsibili1)我们的责任是在实施审计工作的根底上对财务报表发表审计意见。我们依据中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德标准，打算和实施审计工作以对财务报表是否不存在重大错报猎取合理保证。Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithChinaStandardsonAuditingforCertifiedPublicAccountants.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassuranceastowhetherthefinancialstatementsmisstatement.

are free from material相关会计及审计英语词汇-注册会计师的责任(1)Glossary-Auditors’Responsibility(1)发表审计意见 Express an auditopinion中国审计准则 ChinaStandardsonAuditing职业道德标准 Ethicalrequirements合理保证 Reasonableassurance年度审计报告范例-注册会计师的责任〔2〕Example-Auditors’Responsibility(2)表金额和披露的审计证据。对由于舞弊或错误导致的财务报表重大错报风险的评估。并非对内部把握的有效性发表意见。Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditor”sjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,theauditorconsidersinternalcontrolrelevanttotheentity”spreparationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheentity’sinternalcontrol.相关会计及审计英语词汇-注册会计师的责任(2)Glossary-Auditors’Responsibility(2)披露 Disclosures审计证据 Auditevidence注册会计师的推断 Auditor’sjudgment重大错报风险的评估Assessmentoftherisksofmaterialmisstatement设计审计程序 Designauditprocedures内部把握的有效性 Theeffectivenessoftheentity’sinternalcontrol年度审计报告范例-注册会计师的责任〔3〕Example-Auditors’Responsibility(3)审计工作还包括评价治理层选用会计政策的恰表的总体列报。为发表审计意见供给了根底。Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.相关会计及审计英语词汇-注册会计师的责任(3)Glossary-Auditors’Responsibility(3)评价恰当性Evaluatingtheappropriateness充分、适当Sufficientandappropriate年度审计报告范例–审计意见〔无保存意见〕20XX12月31日的财务状况以及20XX年度经营成果以及现金流量。Inouropinion,thefinancialstatementscomplywiththerequirementsofChinaAccountingStandardsforBusinessEnterprisesissuedbytheMinistryofRepublicofChinaandpresentfairly,inallmaterialrespects,thefinancialpositionoftheCompanyasat31December20XX,resultsofoperationsandcashflowsoftheCompanyfortheyearthenended.相关会计及审计英语词汇-审计意见Glossary–Auditor’sOpinion重大方面 Materialrespects公允反映 Present…fairly无保存意见 Unqualifiedopinion保存意见 Qualifiedopinion无法表示意见 Disclaimer ofOpinion否认意见 Adverseopinion年度审计报告财务报表FinancialReports一资产负债表 BalanceSheet二利润表 IncomeStatement三现金流量表 Cashflowstatement四财务报表附注 Notestothefinancialstatements资产负债表框架FrameworkofBalanceSheet资产Assets负债Liabilities流淌资产Currentassets流淌负债CurrentLiabilities非流淌资产Non-currentassets非流淌负债Non-CurrentLiabilities全部者权益Owner’sequity资产负债表(流淌资产)BalanceSheet(CurrentAssets)货币资金 Cashatbankandonhand交易性金融资产 Financialassetsheldfortrading应收账款 Accountsreceivable预付款项 Prepayments其他应收款 Otherreceivables存货 Inventories资产负债表(非流淌资产)BalanceSheet(Non-currentAssets)长期股权投资 Long-termequityinvestments固定资产 Fixedassets在建工程 Constructioninprogress无形资产 Intangibleassets递延所得税资产 Deferredtaxassets资产负债表(流淌负债〕BalanceSheet(CurrentLiabilities)短期借款 Short-termloans交易性金融负债 Financialliabilitiesheldfortrading应付账款 Accountspayable预收款项 Advancesfromcustomers应付职工薪酬 Employeebenefitspayable应交税费 Taxespayable其他应付款 Otherpayables资产负债表(非流淌负债)BalanceSheet(Non-CurrentLiabilities)长期借款 Long-termloans长期应付款 Long-termpayables估量负债 Provisions递延所得税负债 Deferred taxliabilities资产负债表(全部者权益)BalanceSheet(Owner’sequity)实收资本 Paid-incapital资本公积 Capitalreserve盈余公积 Surplusreserve未安排利润 Retainedearnings利润表框架FrameworkofIncomeStatement营业收入 Operatingincome营业本钱 Operatingcosts期间费用 Periodcharge营业利润(亏损) Operatingprofit(loss)利润(亏损)总额 Profit (loss)beforeincometax净利润(亏损) Netprofit(loss)fortheyear利润表-期间费用IncomeStatement-PeriodCharge销售费用 Selling distributionexpenses管理费用 General andadministrativeexpenses财务费用 Financialexpenses现金流量表框架FrameworkofCashFlowStatement直接法DirectMethod经营活动产生的现金流量 Cashflowsfromoperatingactivities投资活动产生的现金流量 Cashflowsfrominvestingactivities筹资活动产生的现金流量 Cashflowsfromfinancingactivities间接法IndirectMethod直接法-经营活动产生的现金流量DirectMethod–CashFlowfromOperatingActivities销售商品收到的现金 Cashreceivedfromsaleofgoods购置商品支付的现金 Cashpaidforgoods支付的各项税费 Cashpaidforalltypesoftaxes直接法-投资活动产生的现金流量DirectMethod–CashFlowfromInvestingActivities收回投资收到的现金 Cashreceivedfromdisposalofinvestments取得投资收益收到的现金 Cashreceivedfromreturnoninvestments购建固定资产、无形资产 Cashpaid for acquisition of fixed assets,intangible和其他长期资产支付的现金assetsandotherlong-termassets投资支付的现金 Cashpaidforacquisitionofinvestments直接法-筹资活动产生的现金流量DirectMethod–CashFlowfromFinancingActivities取 得 借 款 收 到 的 现 金Cashreceivedfromborrowings偿 还 债 务 支 付 的 现 金Cashrepaymentsofborrowings安排股利、利润或偿付利息支付的现金Cashpaidfordividends,profitsdistributionorinterest间接法-将净利润(亏损)调整为经营活动的现金流量IndirectMethod-ReconciliationofNetProfit(Loss)toCashFlowsfromOperatingActivities净利润(亏损) Netprofit(loss)加:固定资产折旧 Add:Depreciationoffixedassets无 形 资 产 摊 销Amortisationofintangibleassets存 货 的 减

( 增 加 )Decrease(increase)ingrossinventories经营性应收项目的减少(增加)Decreasereceivables

(increase) in operating经营活动产生的现金流量净额 Netcash inflow (outflow) from operatingactivities财务报表附注范例〔公司根本状况〕ABC有限责任公司(以下简称“本公司”)是由A和在D注册的BC在中华人民共和国北京市成立XXXXXX月XXXX字XXXXXXXXXXXX日领取了北京市工商行政治理局颁发的XXXX号企业法人营业执照。ExampleofNotestoFinancialStatements(CompanyStatus)ABCCompanyLimited(the“Company”)isan equity joint venture established BeijinginthePeople’sRepublicofChina(PRC)byAandBC(registeredinD).TheCompanyobtainedanapprovalcertificateWaiJingMaoXXXZi[XXXX]No.XXfromtheMinistryofCommerceonXXXXXXXXandabusinesslicence(No.XXXX)onXXXXXXXXissuedbyBeijingAdministrationofIndustryandCommerceofthePRC.相关会计及审计英语词汇-公司根本状况Glossary–CompanyStatus中外合资经营企业Anequityjointventure中外合作经营企业Aco-operativejointventure外资经营企业Awhollyforeign-ownedenterprise财务报表附注范例〔存货〕存货依据本钱与可变现净值孰低计量。存货本钱包括选购本钱、加工本钱和其它本钱。品及产成品还包括直接人工和依据适当比例安排的生产制造费用。ExampleofNotetoFinancialStatements(Inventory)Inventoriesarecarriedatthelowerofcostandnetrealizablevalue.Costofinventoriescomprisesallcostsofpurchase, costsof conversionand othercosts.Inventoriesareinitiallymeasuredattheir actual cost. Cost of inventories iscalculatedusingtheweightedaverageandspecificidentificationmethodbasedonthenatureoftheinve