年度审计报告中的会计及审计英语(共13页)

1、精选优质文档-倾情为你奉上年度审计报告中的会计及审计英语 English for Accounting & Auditing in Annual Repor 主要内容 Contents· 年度审计报告框架 Framework of Annual Report · 年度审计报告中所应用的相关专业会计及审计英语 Accounting and Audit English in Annual Report 年度审计报告框架 Framework of Annual Report审计意见        

2、60;    Audit opinion 管理层责任           Managements Responsibility for the Financial Statements注册会计师责任       Auditors Responsibility 审计意见             Aud

3、itors Opinion 管理层财务报表       Management Financial statements资产负债表           Balance Sheet利润表               Income Statements现金流量表   

4、;        Cash flow statement 财务报表附注         Notes to the financial statements年度审计报告范例-管理层责任 (1)Example - Managements Responsibility(1) 按照中华人民共和国财政部颁布的企业会计准则的规定编制财务报表是贵公司管理层的责任。 The Companys management is responsible for the p

5、reparation of these financial statements in accordance with China Accounting Standards for Business Enterprises issued by the Ministry of Finance of the Peoples Republic of China.年度审计报告范例-管理层责任 (2) Example - Managements Responsibility (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控制，以使财务报表不存在由于舞弊或错误而导致的重大

6、错报；(2)选择和运用恰当的会计政策；(3)作出合理的会计估计。 This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies;

7、 and making accounting estimates that are reasonable in the circumstances. 相关会计及审计英语词汇-管理层责任 Glossary-Managements Responsibility o 中国企业会计准则         China Accounting Standards for Business Enterprises o 内部控制        &

8、#160;       Internal control o 重大错报                Material misstatement o 舞弊或错误              Fraud or error o 会计政策 

9、0;              Accounting policies o 会计估计                Accounting estimates 年度审计报告范例-注册会计师的责任（1）Example - Auditors Responsibility(1) 我们的责任是在实施审计工作的基础上对财

10、务报表发表审计意见。我们按照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规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。 Our responsibility is to express an opinion on these financial statements based on our audit.We conducted our audit in accordance with China Standards on Auditing for Certified Public Accountants.Those standa

11、rds require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free from material misstatement. 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      &

12、#160;  Express an audit opinion中国审计准则         China Standards on Auditing职业道德规范         Ethical requirements合理保证             Reasonable assurance 年度审计

13、报告范例-注册会计师的责任（2）Example - Auditors Responsibility (2)  审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。  选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。   在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。  An audit involves performing procedures to obtain audit evidence about the a

14、mounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.  In making those risk assessments, the auditor consid

15、ers internal control relevant to the entity's preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entitys internal control. 相关会计及审计英语词汇-注册会计师的责任 (2)Glos

16、sary-Auditors Responsibility (2) 披露                         Disclosures审计证据                 

17、60;   Audit evidence注册会计师的判断              Auditors judgment重大错报风险的评估            Assessment of the risks of material misstatement设计审计程序      

18、            Design audit procedures内部控制的有效性              The effectiveness of the entitys internal control 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

19、还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。   我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。  An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of th

20、e financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 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           Evaluating the appro

21、priateness 充分、适当           Sufficient and appropriate 年度审计报告范例 审计意见（无保留意见）我们认为，贵公司财务报表已经按照中华人民共和国财政部颁布的企业会计准则的规定编制，在所有重大方面公允反映了贵公司20XX年12月31日的财务状况以及20XX年度经营成果以及现金流量。 In our opinion, the financial statements comply with the requirements of China

22、Accounting Standards for Business Enterprises issued by the Ministry of Finance of the Peoples Republic of China and present fairly, in all material respects, the financial position of the Company as at 31 December 20XX, results of operations and cash flows of the Company for the year then ended. 相关

23、会计及审计英语词汇 - 审计意见Glossary Auditors Opinion o 重大方面               Material respects o 公允反映               Presentfairly o 无保留意见       

24、      Unqualified opinion o 保留意见               Qualified opinion o 无法表示意见           Disclaimer of Opinion o 否定意见       &

25、#160;       Adverse opinion 年度审计报告财务报表Financial Reports  一资产负债表       Balance Sheet二利润表           Income Statement三现金流量表       Cas

26、h flow statement四财务报表附注     Notes to the financial statements资产负债表框架Framework of Balance Sheet 资产 Assets 负债 Liabilities 流动资产 Current assets流动负债 Current Liabilities 非流动资产 Non-current assets 非流动负债 Non-Current Liabilities  所有者权益 Owners equity资产负债表 (流动资产)Balance Sheet (Curr

27、ent Assets) 货币资金                   Cash at bank and on hand 交易性金融资产             Financial assets held for trading应收账款    

28、;              Accounts receivable预付款项                  Prepayments其他应收款             

29、   Other receivables 存货                     Inventories 资产负债表 (非流动资产)Balance Sheet (Non-current Assets)长期股权投资             

30、60;  Long-term equity investments固定资产                    Fixed assets在建工程                    Co

31、nstruction in progress无形资产                    Intangible assets递延所得税资产              Deferred tax assets 资产负债表(流动负债）Balance Sheet (Current Li

32、abilities)短期借款                   Short-term loans交易性金融负债              Financial liabilities held for trading 应付账款   

33、0;               Accounts payable预收款项                   Advances from customers应付职工薪酬       

34、60;       Employee benefits payable应交税费                   Taxes payable其他应付款               

35、0; Other payables资产负债表(非流动负债)Balance Sheet (Non-Current Liabilities)长期借款                  Long-term loans 长期应付款                Long-ter

36、m payables 预计负债                  Provisions 递延所得税负债            Deferred tax liabilities 资产负债表 (所有者权益)Balance Sheet (Owners equity)实收资本    &#

37、160;          Paid-in capital资本公积               Capital reserve 盈余公积               Surplus reserve 未分配利润&

38、#160;            Retained earnings  利润表框架Framework of Income Statement营业收入                  Operating income营业成本       &

39、#160;          Operating costs期间费用                  Period charge 营业利润 (亏损)           Operating profit (loss)利润 (亏损

40、)总额           Profit (loss) before income tax 净利润 (亏损)             Net profit (loss) for the year 利润表 - 期间费用Income Statement - Period Charge 销售费用      

41、;      Selling and distribution expenses管理费用            General and administrative expenses 财务费用            Financial expenses 现金流量表框架Framework of Cash Flo

42、w Statement o 直接法 Direct Method 经营活动产生的现金流量            Cash flows from operating activities 投资活动产生的现金流量            Cash flows from investing activities 筹资活动产生的现金流量    

43、60;       Cash flows from financing activities o 间接法 Indirect Method  直接法 - 经营活动产生的现金流量Direct Method Cash Flow from Operating Activities 销售商品收到的现金            Cash received from sale of goods购买商品支付的现金  

44、;          Cash paid for goods 支付的各项税费                Cash paid for all types of taxes直接法 - 投资活动产生的现金流量Direct Method Cash Flow from Investing Activities 收回投资收到的现金   

45、               Cash received from disposal of investments 取得投资收益收到的现金              Cash received from return on investments购建固定资产、无形资产     &

46、#160;        Cash paid for acquisition of fixed assets, intangible和其他长期资产支付的现金            assets and other long-term assets投资支付的现金             &#

47、160;        Cash paid for acquisition of investments直接法 - 筹资活动产生的现金流量Direct Method Cash Flow from Financing Activities取得借款收到的现金                      &

48、#160;        Cash received from borrowings 偿还债务支付的现金                               Cash repayments of borrowings分配股

49、利、利润或偿付利息支付的现金               Cash paid for dividends, profits distribution or interest间接法 - 将净利润(亏损)调节为经营活动的现金流量Indirect Method - Reconciliation of Net Profit (Loss) to Cash Flows from Operating Activities净利润(亏损)  &

50、#160;                    Net profit (loss)加:固定资产折旧                    Add:Depreciation of fixed asse

51、ts   无形资产摊销                        Amortisation of intangible assets   存货的减少(增加)           

52、0;        Decrease (increase) in gross inventories    经营性应收项目的减少(增加)          Decrease (increase) in operating receivables 经营活动产生的现金流量净额          Net

53、cash inflow (outflow) from operating activities  财务报表附注范例（公司基本情况）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的中外合资经营企业。本公司于XXXX年XX月XX日经商务部批准，领取了外经贸XX字XXXX号批准证书，并于XXXX年XX月XX日领取了北京市工商行政管理局颁发的XXXX号企业法人营业执照。Example of Notes to Financial Statements (Company Status)ABC Company Limited (the “Comp

54、any”) is an equity joint venture established in Beijing in the Peoples Republic of China (PRC) by A and BC (registered in D).The Company obtained an approval certificate Wai Jing Mao XXX Zi XXXX No. XX from the Ministry of Commerce on XX XX XXXX and a business licence (No. XXXX) on XX XX XXXX issued

55、 by Beijing Administration of Industry and Commerce of the PRC. 相关会计及审计英语词汇 - 公司基本状况Glossary Company Status 中外合资经营企业                An equity joint venture中外合作经营企业         

56、60;      A co-operative joint venture外资经营企业                    A wholly foreign-owned enterprise财务报表附注范例（存货） o 存货按照成本与可变现净值孰低计量。 o 存货成本包括采购成本、加工成本和其它成本。存货在取得时按实际成本入账。发出存货的实际成本根据存货性

57、质的不同，分别采用加权平均法和个别计价法计量。除原材料采购成本外，在产品及产成品还包括直接人工和按照适当比例分配的生产制造费用。  Example of Note to Financial Statements(Inventory) o Inventories are carried at the lower of cost and net realizable value. o Cost of inventories comprises all costs of purchase, costs of conversion and other costs.Inventories ar

58、e initially measured at their actual cost. Cost of inventories is calculated using the weighted average and specific identification method based on the nature of the inventory.In addition to the purchasing cost of raw materials, work in progress and finished goods include direct labor costs and an a

59、ppropriate allocation of production overheads.  相关会计及审计英语词汇 - 存货Glossary - Inventory o 成本                          Cost o 可变现净值                    Net realizable v