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Accounting estimates
会计分期Accounting period
会计政策Accounting policies
会计确认Accounting recognition
会计处理Accounting treatment
应付账款Accounts payable
应收账款Accounts receivable
累计折旧Accumulated depreciation
调整事项Adjusting events
摊销费用Amortization expen
公平交易Arms-length transaction
资产Asts
资产减值损失Asts impairment loss
联营公司Associates
可供出售金融资产Available-for-sale financial asts
坏账准备Bad debt provision
年初余额Balance at the beginning of year
年末余额Balance at the end of year
资产负债表Balance sheet
银行存款Bank deposit
基本每股收益Basic earnings per share
应收票据Bills receivable
账面价值Book value
借款费用Borrowing costs
企业合并Business combination
营业税金及附加Business taxes and surcharges
计量Calculation/Calculate
资本公积Capital rerve
资本化Capitalization/Capitalized
现金流量Cash flows
库存现金Cash on hand
公允价值变动Change in fair value
股东权益变动表Changes in equity
可比性Comparability
混合金融工具Compound financial instruments
代销商品Consignment goods
合并资产负债表Consolidated balance sheet
合并利润表Consolidated income statement
合并股东权益变动表Consolidated statement of changes in equity 建造合同Construction contract
在建工程Construction in progress
或有资产Contingent ast
或有负债Contingent liability
可转换公司债券Convertible notes
会计差错更正Correction of accounting errors
成本法Cost method
主营业务成本Cost of sales from principal activities
贷Credit
货币计量Currency measurement
流动资产Current asts
流动负债Current liabilities
借Debit
债务重组Debt restructuring
递延收益Deferred income
递延所得税Deferred tax
递延所得税资产Deferred tax asts
递延所得税负债Deferred tax liabilities
折旧Depreciation
稀释每股收益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Discount factor
折现率Discount rate
任意盈余公积Discretionary surplus rerve
处置成本Disposal costs
应付股利Dividend payable
应收股利Dividend receivable
应付职工薪酬Employee benefits payables
股权投资Equity investment
权益法Equity method
预计负债Estimated liabilities/Provision
预计使用寿命Estimated uful life
费用Expens
公允价值Fair value
融资租赁Finance lea
金融资产Financial asts
交易性金融资产Financial asts held for trading
财务费用Financial expens
金融工具Financial instruments
金融负债Financial liabilities
财务报告Financial reporting
筹资活动Financing activities
产成品Finished products/初中校园歌曲
goods
固定资产Fixed asts
固定资产清理Fixed asts pending for disposal
境外经营Foreign operations
特许权Franchi right
记账本位币Functional currency
公允价值变动收益/（损失）Gains/Loss on changes in fair value 管理费用General and administrative expens 持续经营Going concern
商誉Goodwill
政府补助Government grants
毛利率Gross profit ratio
担保Guarantee
持有至到期投资Held-to-maturity investment
历史成本Historical cost
可辨认性Identifiable
减值损失Impairment loss
减值准备Impairment loss
利润表Income statement
所得税Income tax
间接法Indirect method
保险费Insurance expen
无形资产Intangible asts
应付利息Inte早安心语
rest payable
利率Interest rate
应收利息Interest receivable
集团内部销售Inter-group sales羊脑
中期财务报表Interim financial statements
存货Inventories
投资活动Investing activities
投资成本Investment cost
投资收益Investment income
投资性房地产Investment property
合营企业Joint-venture
劳务成本Labour costs
土地使用权Land u right
租赁Lea
承租人Le
出租人Lessor
负债Liability/Liabilities
贷款Loan
长期股权投资Long-term equity investment
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 expens
营业外收入Non-operating income
经营活动Operating activities
经营租赁Operating lea
营业利润Operating profit
其他资本公积Other capital rerve
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Prent 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 a济南有什么好玩的地方景点推荐
sts
损失准备Provision for loss
采购成本Purcha 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 tra用即使也造句
nsactions
关联方Related party(ies)
租赁收入Rental income
重置成本Replacement costs
回购Repurcha
研究开发费用Rearch 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 lea 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 expens
股本Share capital
股份期权Share options
股本/资本溢不能拒绝的爱
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 rerve
盈余公积Surplus rerves
有形资产Tangible asts
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Adver 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 disclod in accordance with the applicable financial 英语听力网
reporting framework
(审计证据的)适当性Appropriateness (of audit evidence)
认定Asrtions
评估Asss
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 audi肠息肉治疗
tor’s range 导致非无保留意见的事项段Basis 薪酬调整方案
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 t银行日记账模板
hat are of individual financial significance to the group
计算机辅助审计技术Computer-assisted audit techniques
