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长期借款 Long-term loans 长期应付款 Long-term payable 长期应收款 Long-term receivables 少数股东权益 Minority interests 净利润 Net profits 非调整事项 Non-adjusting events 非流动性负债 Non-current liabilities 营业外支出 Non-operating expenses 营业外收入 Non-operating income 经营活动 Operating activities 经营租赁 Operating lease 营业利润 Operating profit 其他资本公积 Other capital reserve 其他综合收益 Other comprehensive income 其他业务收入 Other operating income 其他应付款 Other payables 其他应收款 Other receivables 所有者权益 Owner’s equity 所有权 Ownership 实收资本 Paid-in capital 专利权 Patent 资产负债表日后事项 Post balance sheet events 溢价 Premium 预付款 Prepayment 现值 Present value 以前年度损益事项 Prior year profit/loss adjustment 商品 Product 利润 Profit 利润分配 Profit appropriation 存货跌价准备 Provision for diminution in value of inventories 固定资产减值准备 Provision for impairment of fixed assets 损失准备 Provision for loss 采购成本 Purchase costs 报酬率 Rate of return 原材料 Raw materials 预收款项 Receipts in advance 确认 Recognition/Recognize 可收回金额 Recoverable amount 可变现净值 Recoverable value 关联交易 Related party transactions 关联方 Related party(ies) 租赁收入 Rental income 重置成本 Replacement costs 回购 Repurchase 研究开发费用 Research and development costs 残值 Residual value 重组 Restructuring 追溯调整 Retrospective adjustments 销售商品收入 Revenue from sales of goods 收入 Revenue/Income 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 revenue 销售税 Sales tax 分部报告 Segment reporting 销售费用 Selling expenses 股本 Share capital 股份期权 Share options 股本/资本溢价 Share/Capital premium 所有者权益 Shareholders’ equity 短期借款 Short-term loans 专项应付款 Special payables 现金流量表 Statement of cash flows 法定盈余公积 Statutory surplus reserve 盈余公积 Surplus reserves 有形资产 Tangible assets 计税基础 Tax basis 应交税费 Taxes payable 暂时性差异 Temporary differences 交易费用 Transaction costs 可理解性 Understandability 未分配利润 Undistributed profit/Retained earnings 未实现融资收益 Unrealized capital gain 增值税 Value-added tax 在产品 Work in progress 审计 客户关系和审计业务的接受与保持 Acceptance and continuance of client and audit engagement 访问控制 Access controls 接触信息/审计工作底稿 Access to information / Audit documentation 否定意见 Adverse opinion 替代程序 Alternative procedures 分析程序 Analytical procedures 在集团层面实施的分析程序 Analytical procedures at group level 年度报告 Annual report 适用的财务报告框架 Applicable financial reporting framework 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 framework (审计证据的)适当性 Appropriateness (of audit evidence) 认定 Assertions 评估 Assess 保证 Assurance 审计调整 Audit adjustment 审计工作底稿 Audit documentation/Audit working paper 审计证据 Audit evidence 审计档案 Audit file 会计师事务所 Audit firm/Accounting firm 审计意见 Audit opinion 审计计划 Audit plan 审计风险 Audit risk 审计抽样(抽样) Audit sampling (sampling) 注册会计师（审计师） Auditor 注册会计师与财务信息 Auditor and financial information 注册会计师的专家 Auditor’s expert 注册会计师的点估计或区间估计 Auditor’s point estimate or auditor’s range 导致非无保留意见的事项段 Basis for modification paragraph 业务流程 Business process （交易的）商业理由 Business rationale 经营风险业务风险 Business risk 明显微小 Clearly trivial 比较财务报表 Comparative financial statements 比较信息 Comparative information 被审计单位的互补性控制 Compensating controls of entity under audit 完整性 Completeness 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 group 计算机辅助审计技术 Computer-assisted audit techniques 审计的前提条件 Conditions for an audit 询证函 Confirmation 合并过程 Consolidation process 控制活动 Control activities 控制环境 Control environment 控制风险 Control risk 与审计相关的控制 Controls relevant to the audit 公司治理 Corporate governance 对应数据 Corresponding figures 截止 Cut-off/As of (date) 报告日（与质量控制相关） Date of report (in relation to quality control) 财务报表批准日 Date of the approval of the financial statements 审计报告日 Date of the auditor’s report 财务报表日 Date of the financial statements 设计、执行和维护适当的控制 Design, implement and maintain adequate controls (over) 检查风险 Detection risk 偏差 Deviations 无法表示意见 Disclaimer of opinion 双重目的测试 Dual-purpose test 强调事项段 Emphasis of matter paragraph 业务工作底稿 Engagement documentation/working paper 业务约定书 Engagement letter 项目合伙人 Engagement partner 项目质量控制复核 Engagement quality control review 项目质量控制复核人员 Engagement quality control reviewer 项目组 Engagement team 被审计单位的风险评估过程 Entity’s risk assessment process 评价 Evaluate 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 concern 不符事项 Exception 存在 Existence 有经验的注册会计师 Experienced auditor 专长 Expertise 信赖程度 Extent of reliance 函证 External confirmation 事实错报、判断错报和推断错报 Factual misstatements, judgemental misstatements and projected misstatements 财务报表 Financial statements 舞弊 Fraud 舞弊风险因素 Fraud risk factors 虚假财务报告 Fraudulent financial reporting 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 statements 治理 Governance 集团 Group 集团项目合伙人 Group engagement partner 集团层面控制 Group-wide controls 历史财务信息 Historical financial information 识别、评估和应对重大错报风险 Identify, assess and respond to risk of material misstatement 无法获取充分、适当的审计证据 Inability to obtain sufficient appropriate audit evidence 后任注册会计师 Incoming auditor 不一致 Inconsistency 独立性 Independence 与财务报告相关的信息系统 Information system relevant to financial reporting 审计的固有限制 Inherent limitation of audit 固有风险 Inherent risk 首次审计业务 Initial audit engagement 生成、记录、处理和报告交易 Initiate, record, process and report transactions 询问 Inquiry 检查 Inspection 中期财务信息或报表 Interim financial information or statements 内部审计师 Internal auditors 内部控制 Internal control 内部控制缺陷 Internal control deficiency 国际财务报告准则 International Financial Reporting Standards 调查 Investigate 财务报表报出日 Issuance date of the financial statements 信息技术应用控制 IT application controls 信息技术环境 IT environment 会计分录和其他调整 Journal entries and other adjustments 会计分录 Journal entry/entries |
