財務(wù)會計中英文

1、報告日(與質(zhì)量控制相關(guān))Dateofreport(inrelationtoqualitycontrol)財務(wù)報表批準(zhǔn)日Dateoftheapprovalofthefinancialstatements審計報告日Dateoftheauditorsreport財務(wù)報表日Dateofthefinancialstatements設(shè)計、執(zhí)行和維護適當(dāng)?shù)目刂艱esign,implementandmaintainadequatecontrols(over)檢查風(fēng)險Detectionrisk可能導(dǎo)致對被審計單位持續(xù)經(jīng)營能力產(chǎn)生重大疑慮的事項或情況Eventsorconditionsthatmaycastsig

2、nificantdoutontheentitysailitytocontinueasagoingconcern不符事項Exception存在Existence有經(jīng)驗的注冊會計師Experiencedauditor專長Expertise信賴程度Extentofreliance函證Externalconfirmation事實錯報、判斷錯報和推斷錯報Factualmisstatements,judgementalmisstatementsandprojectedmisstatements財務(wù)報表Financialstatements舞弊Fraud舞弊風(fēng)險因素Fraudriskfactors虛假財務(wù)報

3、告Fraudulentfinancialreporting對財務(wù)報表使用者理解財務(wù)報表至關(guān)重要Fundamentaltousersunderstandingofthefinancialstatements治理Governance集團Group集團項目合伙人Groupengagementpartner集團層面控制Group-widecontrols歷史財務(wù)信息Historicalfinancialinformation識別、評估和應(yīng)對重大錯報風(fēng)險Identify,assessandrespondtoriskofmaterialmisstatement無法獲取充分、適當(dāng)?shù)膶徲嬜C據(jù)Inability

4、toobtainsufficientappropriateauditevidence后任注冊會計師Incomingauditor不一致Inconsistency獨立性Independence與財務(wù)報告相關(guān)的信息系統(tǒng)Informationsystemrelevanttofinancialreporting審計的固有限制Inherentlimitationofaudit固有風(fēng)險Inherentrisk首次審計業(yè)務(wù)Initialauditengagement生成、記錄、處理和報告交易Initiate,record,processandreporttransactions詢問Inquiry檢查Insp

5、ection中期財務(wù)信息或報表Interimfinancialinformationorstatements內(nèi)部審計師Internalauditors內(nèi)部控制Internalcontrol內(nèi)部控制缺陷Internalcontroldeficiency國際財務(wù)報告準(zhǔn)則InternationalFinancialReportingStandards調(diào)查Investigate財務(wù)報表報出日Issuancedateofthefinancialstatements信息技術(shù)應(yīng)用控制ITapplicationcontrols信息技術(shù)環(huán)境ITenvironment會計分錄和其他調(diào)整Journalentries

6、andotheradjustments會計分錄Journalentry/entries嚴(yán)重程度Levelofsignificance上市公司實體Listedentity管理層Management管理層偏向Managementbias管理層凌駕于控制之上Managementoverrideofcontrols管理當(dāng)局聲明書Managementrepresentationletter管理層對其自身責(zé)任的認可與理解Managementsacknowledgementandunderstandingofitsresponsibilities管理層的專家Managementsexpert重大類別的交易、

7、賬戶余額和披露Materialclassesoftransactions,accountbalancesanddisclosure重大不確定性Materialuncertainty財務(wù)報表整體的重要性Materialityforthefinancialstatementsasawhole侵占資產(chǎn)Misappropriationofassets錯報Misstatement對事實的錯報Misstatementoffact非標(biāo)準(zhǔn)審計報告Modifiedauditreport非無保留意見Modifiedopinion監(jiān)控Monitoring對控制的監(jiān)督Monitoringofcontrols審計程序的

8、性質(zhì)、時間安排和范圍Nature,timingandextentofauditprocedures消極式函證Negativeconfirmation網(wǎng)絡(luò)事務(wù)所Networkfirm違反法律法規(guī)Non-compliance未回函Non-response非抽樣風(fēng)險Non-samplingrisk觀察Observation發(fā)生Occurrence期初余額Openingbalances內(nèi)部控制的運行有效性O(shè)peratingeffectivenessofinternalcontrol其他信息Otherinformation其他事項段Othermatterparagraph會計估計的結(jié)果Outcomeof

9、anaccountingestimate超出正常經(jīng)營過程Outsidethenormalcourseofbusiness總體審計方案Overallauditapproach總體審計策略O(shè)verallauditstrategy總體結(jié)論Overallconclusion總體應(yīng)對措施Overallresponses合伙人Partner實際執(zhí)行的重要性Performancemateriality人員Personnel廣泛性Pervasive計劃活動Planningactivities總體Population/Overall積極式函證Positiveconfirmation執(zhí)業(yè)人員Practitione

10、r前任注冊會計師Predecessorauditor初步業(yè)務(wù)活動Preliminaryengagementactivities與管理層和治理層（如適用）責(zé)任相關(guān)的執(zhí)行審計工作的前提Premise,relatingtotheresponsibilitiesofmanagementand,whereappropriate,thosechargedwithgovernance,onwhichanauditisconducted編制和列報財務(wù)報表Prepareandpresentthefinancialstatements列報與披露Presentationanddisclosure收入確認存在舞弊風(fēng)險

11、的假定Presumedfraudrisksinrevenuerecognition防止或發(fā)現(xiàn)并糾正重大錯報Preventordetectandcorrectmaterialmisstatement專業(yè)勝任能力Professionalcompetence職業(yè)判斷Professionaljudgment職業(yè)懷疑態(tài)度Professionalskepticism業(yè)務(wù)執(zhí)行Provisionofservice/Deliveryofservice通常對決定財務(wù)報表中的重大金額和披露有直接影響的法律法規(guī)的規(guī)定Provisionsoflawsandregulationsgenerallyrecognizedto

12、haveadirecteffectonthedeterminationofmaterialamountsanddisclosuresinthefinancialstatements具有適當(dāng)資格的外部人員Qualifiedexternalperson保留意見Qualifiedopinion量化財務(wù)影響Quantificationofthefinancialimpacts合理保證(針對審計業(yè)務(wù)和質(zhì)量控制)Reasonableassurance(inthecontextofauditengagements,andinqualitycontrol)合理性測試Reasonablenesstest重新計算

13、Re-calculation連續(xù)審計業(yè)務(wù)Recurringauditengagements將認定層次的審計風(fēng)險降至可接受的低水平Reduceauditriskattheassertionleveltoanacceptablylowlevel關(guān)聯(lián)方Relatedparties具有支配性影響的關(guān)聯(lián)方Relatedpartieswithdominantinfluence管理層以前未識別或未向注冊會計師披露的關(guān)聯(lián)方關(guān)系或關(guān)聯(lián)方交易Relatedpartyrelationshipsortransactionsthatmanagementhasnotidentifiedordisclosedtotheau

14、ditor按照等同于公平交易中通行的條款執(zhí)行的關(guān)聯(lián)方交易Relatedpartytransactionsconductedontermsequivalenttothoseprevailinginanarmslengthtransaction(審計證據(jù)的)相關(guān)性和可靠性Relevanceandreliability(ofauditevidence)相關(guān)職業(yè)道德要求Relevantethicalrequirements剩余期間Remainingperiod重新執(zhí)行Re-performance管理層施加的限制Restrictionsimposedbymanagement復(fù)核(與質(zhì)量控制相關(guān))Revi

15、ew(inrelationtoqualitycontrol)權(quán)利與義務(wù)Rightsandobligations風(fēng)險評估程序Riskassessmentprocedures重大錯報風(fēng)險Riskofmaterialmisstatement財務(wù)報表層次和認定層次的重大錯報風(fēng)險Riskofmaterialmisstatementatfinancialstatementlevelandatassertionlevel樣本量Samplesize抽樣Sampling抽樣風(fēng)險Samplingrisk抽樣單元Samplingunit選擇和運用會計政策Selectionandapplicationofaccoun

16、tingpolicies選取測試項目Selectionofitemsfortesting重要組成部分Significantcomponent值得關(guān)注的內(nèi)部控制缺陷Significantdeficienciesininternalcontrol重大事項Significantmatters特別風(fēng)險Significantrisk重大非常規(guī)交易Significantunusualtransactions特定的審計程序Specifiedauditprocedures員工Staff統(tǒng)計抽樣Statisticalsampling存貨盤點Stocktake分層Stratification期后事項Subsequ

17、entevents實質(zhì)性分析程序Substantiveanalyticalprocedures實質(zhì)性程序Substantiveprocedure(審計證據(jù)的)充分性Sufficiency(ofauditevidence)補充信息Supplementaryinformation測試Test控制測試Testofcontrols細節(jié)測試Testofdetails特定類別的交易、賬戶余額或披露的一個或多個重要性水平Thematerialitylevelorlevelsforparticularclassesoftransactions,accountbalancesordisclosures治理層Th

18、osechargedwithgovernance錯報的臨界值Thresholdformisstatements可容忍錯報Tolerablemisstatement可容忍偏差率Tolerablerateofdeviation趨勢分析法、比率分析法、合理性測試法和回歸分析法Trendanalysis,ratioanalysis,reasonablenesstest,andregressionanalysis不確定性Uncertainty未更正錯報Uncorrectedmisstatements標(biāo)準(zhǔn)審計報告Unmodifiedauditreport無保留意見Unqualifiedopinion計價與

19、分?jǐn)俈aluationandallocation/amortization穿行測試Walk-throughtest解除業(yè)務(wù)約定Withdrawfromtheengagement書面聲明Writtenrepresentation職業(yè)道德可接受的水平Acceptablelevel廣告Advertising過度推介Advocacy承擔(dān)管理層職責(zé)Assumemanagementresponsibilities鑒證客戶Assuranceclient鑒證業(yè)務(wù)Assuranceengagement鑒證業(yè)務(wù)項目組Assuranceteam審計客戶Auditclient審計業(yè)務(wù)Auditengagement審計

20、項目組Auditteam近親屬Closefamily密切私人關(guān)系Closepersonalrelationship保密Confidentiality利益沖突Conflictsofinterest或有收費Contingentfee冷卻期Coolingoffperiod現(xiàn)任會計師Currentaccountant/auditor直接經(jīng)濟利益Directfinancialinterest董事或高級管理人員Directororseniorofficer/seniormanagement應(yīng)有的關(guān)注Duecare消除或降低不利影響Eliminateorreducethreats項目合伙人Engagemen

21、tpartner項目質(zhì)量控制復(fù)核Engagementqualitycontrolreview項目組Engagementteam外部專家Externalexpert密切關(guān)系Familiarity經(jīng)濟利益Financialinterests歷史財務(wù)信息Historicalfinancialinformation直系親屬/主要近親屬Immediatefamily獨立性Independence從實質(zhì)上和形式上保持獨立性Independenceofmind,Independenceinappearance間接經(jīng)濟利益Indirectfinancialinterest誠信Integrity外在壓力Inti

22、midation/Pressure關(guān)鍵審計合伙人Keyauditpartner上市實體Listedentity長期存在業(yè)務(wù)關(guān)系Longassociation(withanauditclient)嚴(yán)重虛假或誤導(dǎo)性的陳述Materiallyfalseormisleadingstatement非鑒證服務(wù)Non-assuranceservices客觀和公正性O(shè)bjectivity專業(yè)服務(wù)Professionalservices擬接受的客戶Prospectiveclient公眾利益實體Publicinterestentity關(guān)聯(lián)實體Relatedentity審閱客戶Reviewclient審閱業(yè)務(wù)Rev

23、iewengagement審閱項目組Reviewteam輪換Rotation防范措施Safeguards自身利益Self-interest自我評價Self-review重要且密切的商業(yè)關(guān)系Significantandclosebusinessrelationship特殊目的財務(wù)報表Specialpurposefinancialstatements鑒證業(yè)務(wù)的對象Subjectmatterofassuranceengagement不利影響、威脅Threats稅法兼營Alsoengagedin應(yīng)計稅款A(yù)ccruedtax從價稅Advaloremtax加計扣除Additionaldeduction附加

24、稅Additionaltax/Surcharge所得額調(diào)整Adjustmentofincome稅后所得After-taxincome準(zhǔn)予扣除數(shù)Allowabledeductions稅收可抵免額Allowabletaxcredit從量定額Amountbasedonquantity增值額Amountofappreciation/Valueadded銷售額Amountofsales抵免稅額Amountoftaxcredit應(yīng)納稅所得額Amountoftaxableincome扣除項目金額Amountofthedeductions適用稅額Applicabletaxamount適用稅率Applicabl

25、etaxrates計稅成本Assessablecost核定所得額Assessableincome平均成本利潤率Averagecost-plusmarginrate平均銷售價格Averagesalesprice營業(yè)稅Businesstax偶然所得Casualincome所得項目Categoryofincome組成計稅價格Compositetaxableprice本納稅年度Currenttaxyear所得稅申報Declarationofincometax扣除項目Deductibleitems免稅項目扣除Deductionofthetaxexemptionitem契稅Deedtax視同銷售Deeme

26、dsales/salesequivalent免除納稅義務(wù)Dischargeoftaxobligation應(yīng)稅商品Dutiablegoods納稅義務(wù)Dutyoftaxpayment權(quán)益性投資收益Earningfromequityinvestments雇員福利，職工福利Employeebenefit企業(yè)所得稅Enterpriseincometax國外所得收入Foreignearnedincome一般納稅人Generaltaxpayer特許權(quán)使用費所得Incomefromfranchiseroyalty利息、股息、紅利所得Incomefrominterests,dividendsandbonuses

27、勞務(wù)所得Incomefromlaborservice財產(chǎn)租賃所得Incomefromleasingofproperty生產(chǎn)經(jīng)營所得Incomefromproductionandbusinessoperation轉(zhuǎn)讓財產(chǎn)所得Incomefrompropertytransfer工資薪金所得Incomefromwages,salaries財產(chǎn)轉(zhuǎn)讓收入Incomefrompropertytransfer所得稅抵免Incometaxcredit申報繳納所得稅Incometaxdeclaration應(yīng)納所得稅Incometaxpayable接受捐贈所得Incomefromdonation個人所得稅Indi

28、vidualincometax增值稅進項稅額Inputvalueaddedtax非正常損失Irregularloss滯納金Latefee清算所得稅Liquidationincometax最低應(yīng)納稅所得額Minimumtaxableincome增值稅起征點Minimumthresholdofvalue-addedTax混合銷售行為Mixedsalesactivities所得稅前凈所得Netincomebeforeincometax稅后凈利潤Netprofitaftertax非貨幣資產(chǎn)Non-monetaryasset不征稅收入Non-taxableincome不計入征稅范圍Notincluded

29、inthescopeoftaxableactivities財產(chǎn)原值Originalvalueoftheproperty/Costofproperty當(dāng)期銷項稅額Outputtaxfortheperiod增值稅銷項稅額Outputvalueaddedtax滯納稅款/欠稅Overduetax應(yīng)補繳稅款Paymentoftaxinarrears累進稅率Progressivetaxrate比例稅率Proportionaltaxrate公益性捐贈Publicwelfaredonations房產(chǎn)稅Realestatetax居民納稅人Residenttaxpayer資源稅Resourcetax含稅銷售額Sa

30、lesamountincludingtax所得稅征收范圍Scopeofincometax/Subjecttoincometax小規(guī)模納稅人Small-scaletaxpayer源泉扣繳Sourcewithholding納稅特別扣除項目Specialdeductibleitems特殊性稅務(wù)處理Specialtaxtreatment印花稅Stamptax應(yīng)征稅額Taxaccrued稅額Taxamounts稅基/計稅依據(jù)Taxbase稅種Taxcategory消費稅稅率Taxcomputation稅收抵免Taxcredit抵免限額Taxcreditquota納稅期限Taxdeadline稅前可扣除項

31、目Taxdeductibleitems稅收減免Taxdeductionorexemption計稅差異Taxdifferences到期應(yīng)納稅款Taxdue漏稅/逃稅Taxevasion免稅Taxexemption納稅申報Taxfiling本期稅額Taxfortheperiod/year已納稅額Taxpaid應(yīng)納稅額Taxpayable納稅期限Taxpaymentdeadline稅率Taxrate減稅Taxreduction退稅Taxrefund稅收附加Taxsurcharge起征點Taxthreshold計稅價格Taxvalue/Taxableprice減免稅額Taxamountdeducted

32、應(yīng)稅所得Taxableincome應(yīng)稅項目Taxableitem納稅期間Taxableperiod對股息征稅Taxationofdividends免稅收入Tax-exemptincome免稅稅目Tax-exemptitem免稅利潤Tax-exemptprofit含稅價格Tax-includedprice納稅人Taxpayer土地使用稅Urbanland-usetax增值稅Valueaddedtax(VAT)土地增值稅Value-addedtaxonland/Landappreciationtax增值稅減免VATexemptionorreduction車船稅Vehicleandvesseltax

33、車輛購置稅Vehiclepurchasetax扣繳義務(wù)人Withholdingagent代扣代繳稅款Withholdingandremittingtax預(yù)提所得稅Withholdingincometax零稅率Zerotaxrate財務(wù)成本管理應(yīng)收賬款周轉(zhuǎn)次數(shù)Accountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)天數(shù)Accountsreceivableturnoverdays取得成本Acquisitioncost實際增長率Actualgrowthrate實際利率Actualinterestrate配股后每股價格After-allotmentpricepershare配股權(quán)價值A(chǔ)llot

34、mentoptionvalue配股價格Allotmentprice預(yù)付年金（即付年金、期初年金）Annuitydue會計報酬率法Accountingrateofreturn（ARR）平均交貨時間Averagedeliverytime貝塔（B）系數(shù)Betacoefficient債券評級Bondrating債券估價Bondvaluation每股凈資產(chǎn)Bookvaluepershare（BPS）盈虧臨界點Break-evenpoint保險儲備（安全存量）Bufferinventory資本支出Capitalexpenditure持有成本Carryingcost現(xiàn)金預(yù)算Cashbudget現(xiàn)金股利Cas

35、hdividend現(xiàn)金流量利息保障倍數(shù)Cashflowinterestcoverageratio經(jīng)營活動現(xiàn)金流量Cashflowsfromoperationalactivities混合租賃Combinationlease傭金Commission普通股Commonstock補償性余額Compensatingbalance復(fù)利Compoundinterest全面預(yù)算Comprehensivebudget企業(yè)價值評估Corporatevaluation成本性態(tài)Costbehavior成本中心Costcentre成本的歸集和分配Costcollectionandallocation資本成本Costof

36、capital稅后債務(wù)成本Costofdebtaftertax成本差異Costvariance平息債券Couponbond債券票面利率Couponinterestrate流動資產(chǎn)周轉(zhuǎn)次數(shù)Currentassetsturnover流動資產(chǎn)周轉(zhuǎn)天數(shù)Currentassetsturnoverdays流動比率Currentratio本期收入乘數(shù)Currentsalesmultiplier債務(wù)市場Debtmarket/Bondmarket資產(chǎn)負債率Debt-to-assetratio產(chǎn)權(quán)比率Debt-to-equityratio股利宣告日Declarationdate財務(wù)杠桿系數(shù)Degreeoffina

37、ncialleverage(DFL)直接租賃Directleasing折現(xiàn)率Discountrate純貼現(xiàn)債券(零息債券)Discountedbond(Zerocouponbond)股利支付率Dividendpayoutratio經(jīng)營杠桿系數(shù)Degreeofoperatingleverage(DOL)股價下行乘數(shù)Downstreampricemultiplier總杠桿系數(shù)Degreeoftotalleverage(DTL)息前稅前利潤Earningsbeforeinterestsandtaxes(EBIT)經(jīng)濟訂貨量Economicorderquantity(EOQ)每股盈余稀釋EPSdilu

38、tion每股盈余無差別點法EPSindifferentpointmethod(EBIT-EPSbreakevenanalysis)每股盈余最大化EPSmaximization每股盈余Earningspershare(EPS)權(quán)益乘數(shù)Equitymultiplier股權(quán)價值Equityvalue經(jīng)濟增加值Economicvalueadded(EVA)除息日Ex-dividenddate執(zhí)行價格Exerciseprice/Strikeprice外部融資銷售增長比Externalfinancingneededtosalesgrowthratio融資租賃Financiallease/Capitallease財務(wù)估價Financialvaluation完工產(chǎn)品Finishedgoods固定預(yù)算Fixedbudget彈性預(yù)算Flexiblebudget浮動利率Floatinginterestrate浮動優(yōu)惠利率Floatingprimeinterestrate債務(wù)現(xiàn)金流量Freecashflowsofcreditors股權(quán)現(xiàn)金流量Fre