度审计报告中的会计及审计英语

年度审计报告中的会计及审计英语EnglishforAccounting&AuditinginAnnualRepor主要内容Contents年度审计报告框架FrameworkofAnnualReport年度审计报告中所应用的相关专业会计及审计英语AccountingandAuditEnglishinAnnualReport年度审计报告框架FrameworkofAnnualReport审计意见Auditopinion管理层责任Management’sResponsibilityfortheFinancialStatements注册会计师责任Auditors’Responsibility审计意见Auditor’sOpinion管理层财务报表ManagementFinancialstatements资产负债表BalanceSheet利润表IncomeStatements现金流量表Cashflowstatement财务报表附注Notestothefinancialstatements年度审计报告范例-管理层责任(1)Example-Management’sResponsibility(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。TheCompany’smanagementisresponsibleforthepreparationofthesefinancialstatementsinaccordancewithChinaAccountingStandardsforBusinessEnterprisesissuedbytheMinistryofFinanceofthePeople’sRepublicofChina.年度审计报告范例-管理层责任(2)Example-Management’sResponsibility(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。Thisresponsibilityincludes:designing,implementingandmaintaininginternalcontrolrelevanttothepreparationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;selectingandapplyingappropriateaccountingpolicies;andmakingaccountingestimatesthatarereasonableinthecircumstances.相关会计及审计英语词汇-管理层责任Glossary-Management’sResponsibility中国企业会计准则ChinaAccountingStandardsforBusinessEnterprises内部控制Internalcontrol重大错报Materialmisstatement舞弊或错误Fraudorerror会计政策Accountingpolicies会计估计Accountingestimates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。Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithChinaStandardsonAuditingforCertifiedPublicAccountants.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassuranceastowhetherthefinancialstatementsarefreefrommaterialmisstatement.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Expressanauditopinion中国审计准则ChinaStandardsonAuditing职业道德规范Ethicalrequirements合理保证Reasonableassurance年度审计报告范例-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。Currentassets流动负债CurrentLiabilities非流动资产Non-currentassets非流动负债Non-CurrentLiabilities所有者权益Owner’sequity资产负债表(流动资产)BalanceSheet(CurrentAssets)货币资金Cashatbankandonhand交易性金融资产Financialassetsheldfortrading应收账款Accountsreceivable预付款项Prepayments其他应收款Otherreceivables存货Inventories资产负债表(非流动资产)BalanceSheet(Non-currentAssets)长期股权投资Long-termequityinvestments固定资产Fixedassets在建工程Constructioninprogress无形资产Intangibleassets递延所得税资产Deferredtaxassets资产负债表(流动负债）BalanceSheet(CurrentLiabilities)短期借款Short-termloans交易性金融负债Financialliabilitiesheldfortrading应付账款Accountspayable预收款项Advancesfromcustomers应付职工薪酬Employeebenefitspayable应交税费Taxespayable其他应付款Otherpayables资产负债表(非流动负债)BalanceSheet(Non-CurrentLiabilities)长期借款Long-termloans长期应付款Long-termpayables预计负债Provisions递延所得税负债Deferredtaxliabilities资产负债表(所有者权益)BalanceSheet(Owner’sequity)实收资本Paid-incapital资本公积Capitalreserve盈余公积Surplusreserve未分配利润Retainedearnings利润表框架FrameworkofIncomeStatement营业收入Operatingincome营业成本Operatingcosts期间费用Periodcharge营业利润(亏损)Operatingprofit(loss)利润(亏损)总额Profit(loss)beforeincometax净利润(亏损)Netprofit(loss)fortheyear利润表-期间费用IncomeStatement-PeriodCharge销售费用Sellinganddistributionexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses现金流量表框架FrameworkofCashFlowStatement直接法DirectMethod经营活动产生的现金流量Cashflowsfromoperatingactivities投资活动产生的现金流量Cashflowsfrominvestingactivities筹资活动产生的现金流量Cashflowsfromfinancingactivities间接法IndirectMethod直接法-经营活动产生的现金流量DirectMethod–CashFlowfromOperatingActivities销售商品收到的现金Cashreceivedfromsaleofgoods购买商品支付的现金Cashpaidforgoods支付的各项税费Cashpaidforalltypesoftaxes直接法-投资活动产生的现金流量DirectMethod–CashFlowfromInvestingActivities收回投资收到的现金Cashreceivedfromdisposalofinvestments取得投资收益收到的现金Cashreceivedfromreturnoninvestments购建固定资产、无形资产Cashpaidforacquisitionoffixedassets,intangible和其他长期资产支付的现金assetsandotherlong-termassets投资支付的现金Cashpaidforacquisitionofinvestments直接法-筹资活动产生的现金流量DirectMethod–CashFlowfromFinancingActivities取得借款收到的现金Cashreceivedfromborrowings偿还债务支付的现金Cashrepaymentsofborrowings分配股利、利润或偿付利息支付的现金Cashpaidfordividends,profitsdistributionorinterest间接法-将净利润(亏损)调节为经营活动的现金流量IndirectMethod-ReconciliationofNetProfit(Loss)toCashFlowsfromOperatingActivities净利润(亏损)Netprofit(loss)加:固定资产折旧Add:Depreciationoffixedassets无形资产摊销Amortisationofintangibleassets存货的减少(增加)Decrease(increase)ingrossinventories经营性应收项目的减少(增加)Decrease(increase)inoperatingreceivables经营活动产生的现金流量净额Netcashinflow(outflow)fromoperatingactivities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。ExampleofNotestoFinancialStatements(CompanyStatus)ABCCompanyLimited(the“Company”)isanequityjointventureestablishedinBeijinginthePeople’sRepublicofChina(PRC)byAandBC(registeredinD).TheCompanyobtainedanapprovalcertificateWaiJingMaoXXXZi[XXXX]No.XXfromtheMinistryofCommerceonXXXXXXXXandabusinesslicence(No.XXXX)onXXXXXXXXissuedbyBeijingAdministrationofIndustryandCommerceofthePRC.相关会计及审计英语词汇-公司基本状况Glossary–CompanyStatus中外合资经营企业Anequityjointventure中外合作经营企业Aco-operativejointventure外资经营企业Awhollyforeign-ownedenterprise财务报表附注范例（存货）存货按照成本与可变现净值孰低计量。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。ExampleofNotetoFinancialStatements(Inventory)Inventoriesarecarriedatthelowerofcostandnetrealizablevalue.Costofinventoriescomprisesallcostsofpurchase,costsofconversionandothercosts.Inventoriesareinitiallymeasuredattheiractualcost.Costofinventoriesiscalculatedusingtheweightedaverageandspecificidentificationmethodbasedonthenatureoftheinventory.Inadditiontothepurchasingcostofrawmaterials,workinprogressandfinishedgoodsincludedirectlaborcostsandanappropriateallocationofproductionoverheads.相关会计及审计英语词汇-存货Glossary-Inventory成本Cost可变现净值Netrealizablevalue实际成本Actualcost加权平均法Weightedaveragemet