2014注会职业能力测试专业术语中英文对照

2014注会职业能力测试专业术语中英文对照

职业能力综合测试涉及的主要专业术语中英文对照表

2014注会职业能力测试专业术语中英文对照

在建工程 或有资产 或有负债 可转换公司债券 会计差错更正 成本法 主营业务成本 贷 货币计量 流动资产 流动负债 借 债务重组 递延收益 递延所得税 递延所得税资产 递延所得税负债 折旧 稀释每股收益 直接费用 直接人工 直接材料 直接法 披露 折现系数 折现率 任意盈余公积 处置成本 应付股利 应收股利 应付职工薪酬 股权投资 权益法 预计负债 预计使用寿命 费用 公允价值 融资租赁 金融资产 交易性金融资产 财务费用 金融工具 金融负债

Construction in progress Contingent asset Contingent liability Convertible notes Correction of accounting errors Cost method Cost of sales from principal activities Credit Currency measurement Current assets Current liabilities Debit Debt restructuring Deferred income Deferred tax Deferred tax assets Deferred tax liabilities Depreciation Diluted earnings per share Direct costs Direct labour Direct materials Direct method Disclosure Discount factor Discount rate Discretionary surplus reserve Disposal costs Dividend payable Dividend receivable Employee benefits payables Equity investment Equity method Estimated liabilities/Provision Estimated useful life Expenses Fair value Finance lease Financial assets Financial assets held for trading Financial expenses Financial instruments Financial liabilities

2014注会职业能力测试专业术语中英文对照

财务报告 筹资活动 产成品 固定资产 固定资产清理 境外经营 特许权

记账本位币 公允价值变动收益/(损失) 管理费用 持续经营 商誉 政府补助 毛利率 担保 持有至到期投资 历史成本 可辨认性 减值损失 减值准备 利润表 所得税 间接法 保险费 无形资产 应付利息 利率 应收利息 集团内部销售 中期财务报表 存货 投资活动 投资成本 投资收益 投资性房地产 合营企业 劳务成本 土地使用权 租赁 承租人 出租人 负债 贷款

Financial reporting Financing activities Finished products/goods Fixed assets Fixed assets pending for disposal Foreign operations Franchise right Functional currency Gains/Losses on changes in fair value General and administrative expenses Going concern Goodwill Government grants Gross profit ratio Guarantee Held-to-maturity investment Historical cost Identifiable Impairment loss Impairment losses Income statement Income tax Indirect method Insurance expense Intangible assets Interest payable Interest rate Interest receivable Inter-group sales Interim financial statements Inventories Investing activities Investment cost Investment income Investment property Joint-venture Labour costs Land use right Lease Lessee Lessor Liability/Liabilities Loan

2014注会职业能力测试专业术语中英文对照

长期股权投资 长期借款 长期应付款 长期应收款 少数股东权益 净利润 非调整事项 非流动性负债 营业外支出 营业外收入 经营活动 经营租赁 营业利润 其他资本公积 其他综合收益 其他业务收入 其他应付款 其他应收款 所有者权益 所有权 实收资本 专利权 资产负债表日后事项 溢价 预付款 现值 以前年度损益事项 商品 利润 利润分配 存货跌价准备 固定资产减值准备 损失准备 采购成本 报酬率 原材料 预收款项 确认 可收回金额 可变现净值 关联交易 关联方 租赁收入

Long-term equity investment Long-term loans Long-term payable Long-term receivables Minority interests Net profits Non-adjusting events Non-current liabilities Non-operating expenses Non-operating income Operating activities Operating lease Operating profit Other capital reserve Other comprehensive income Other operating income Other payables Other receivables Owner’s equity Ownership Paid-in capital Patent Post balance sheet events Premium Prepayment Present value Prior year profit/loss adjustment Product Profit Profit appropriation Provision for diminution in value of inventories Provision for impairment of fixed assets Provision for loss Purchase costs Rate of return Raw materials Receipts in advance Recognition/Recognize Recoverable amount Recoverable value Related party transactions Related party(ies) Rental income

2014注会职业能力测试专业术语中英文对照

重置成本 回购 研究开发费用 残值 重组 追溯调整 销售商品收入 收入 职工薪酬 售后租回交易 主营业务收入 销售退回 销售额 销售税 分部报告 销售费用 股本 股份期权 股本/资本溢价 所有者权益 短期借款 专项应付款 现金流量表 法定盈余公积

盈余公积 有形资产 计税基础 应交税费 暂时性差异 交易费用 可理解性 未分配利润 未实现融资收益 增值税 在产品

Replacement costs Repurchase Research and development costs Residual value Restructuring Retrospective adjustments Revenue from sales of goods Revenue/Income Salary costs Sale and lease back Sales from principal activities Sales return Sales revenue Sales tax Segment reporting Selling expenses Share capital Share options Share/Capital premium Shareholders’ equity Short-term loans Special payables Statement of cash flows Statutory surplus reserve Surplus reserves Tangible assets Tax basis Taxes payable Temporary differences Transaction costs Understandability Undistributed profit/Retained earnings Unrealized capital gain Value-added tax Work in progress 审计 Acceptance and continuance of client and audit engagement Access controls Access to information / Audit documentation Adverse opinion Alternative procedures Analytical procedures

客户关系和审计业务的接受与保持 访问控制 接触信息/审计工作底稿 否定意见 替代程序 分析程序

2014注会职业能力测试专业术语中英文对照

在集团层面实施的分析程序 年度报告 适用的财务报告框架

Analytical procedures at group level Annual report Applicable financial reporting framework

按照适用的财务报告编制基础得到恰当会计处 Appropriately accounted for and disclosed in accordance 理和披露 with the applicable financial reporting framework (审计证据的)适当性 Appropriateness (of audit evidence) 认定 评估 保证 审计调整 审计工作底稿 审计证据 审计档案 会计师事务所 审计意见 审计计划 审计风险 审计抽样(抽样) 注册会计师(审计师) 注册会计师与财务信息 注册会计师的专家 注册会计师的点估计或区间估计 导致非无保留意见的事项段 业务流程 (交易的)商业理由 经营风险业务风险 明显微小 比较财务报表 比较信息 被审计单位的互补性控制 完 …… 此处隐藏：5633字，全部文档内容请下载后查看。喜欢就下载吧 ……