您現在的位置：注冊會計師全國統一考試大綱-綜合階段考試（）
Provision for diminution in value of inventories
固定資產減值準備
Provision for impairment of fixed assets
損失準備
Provision for loss
采購成本
Purchase costs
報酬率
Rate of return
原材料
Raw materials
預收款項
Receipts in advance
確認
Recognition/Recognize
可收回金額
Recoverable amount
可變現凈值
Recoverable value
關聯交易
Related party transactions
關聯方
Related party ( ies)
租賃收入
Rental income
重置成本
Replacement costs
回購
Repurchase
研究開發費用
Research and development costs
殘值
Residual value
重組
Restructuring
追溯調整
Retrospective adjustments
銷售商品收入
Revenue from sales of goods
收入
Revenue/Income
職工薪酬
Salary costs
售后租回交易
Sale and lease back
主營業務收入
Sales from principal activities
銷售退回
Sales return
銷售額
Sales revenue
銷售稅
Sales tax
分部報告
Segment reporting
銷售費用
Selling expenses
股本
Share capital
股份期權
Share options
股本 / 資本溢價
Share/Capital premium
所有者權益
Shareholders’ equity
短期借款
Short-term loans
專項應付款
Special payables
現金流量表
Statement of cash flows
法定盈余公積
Statutory surplus reserve
盈余公積
Surplus reserves
有形資產
Tangible assets
計稅基礎
Tax basis
應交稅費
Taxes payable
暫時性差異
Temporary differences
交易費用
Transaction costs
可理解性
Understandability
未分配利潤
Undistributed profit/Retained earnings
未實現融資收益
Unrealized capital gain
增值稅
Value-added tax
在產品
Work in progress
審計 | |||||
客戶關系和審計業務的接受與保持 | Acceptance and continuance of client and audit engagement | ||||
訪問控制 | Access controls | ||||
接觸信息 / 審計工作底稿 | Access to information / Audit documentation | ||||
否定意見 | Adverse opinion | ||||
替代程序 | Alternative procedures | ||||
分析程序 | Analytical procedures | ||||
在集團層面實施的分析程序 | Analytical procedures at group level | ||||
年度報告 | Annual report | ||||
適用的財務報告框架 | Applicable financial reporting framework | ||||
按照適用的財務報告編制基礎得到恰當會計處理和披露 | Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework | ||||
( 審計證據的 ) 適當性 | Appropriateness (of audit evidence) | ||||
認定 | Assertions | ||||
評估 | Assess | ||||
保證 | Assurance | ||||
審計調整 | Audit adjustment | ||||
審計工作底稿 | Audit documentation/Audit working paper | ||||
審計證據 | Audit evidence | ||||
審計檔案 | Audit file | ||||
會計師事務所 | Audit firm/Accounting firm | ||||
審計意見 | Audit opinion | ||||
審計計劃 | Audit plan | ||||
審計風險 | Audit risk | ||||
審計抽樣 ( 抽樣 ) | Audit sampling (sampling) | ||||
注冊會計師（審計師） | Auditor | ||||
注冊會計師與財務信息 | Auditor and financial information | ||||
注冊會計師的專家 | Auditor’s expert | ||||
注冊會計師的點估計或區間估計 | Auditor’s point estimate or auditor’s range | ||||
導致非無保留意見的事項段 | Basis for modification paragraph | ||||
業務流程 | Business process | ||||
（交易的）商業理由 | Business rationale | ||||
經營風險業務風險 | Business risk | ||||
明顯微小 | Clearly trivial | ||||
比較財務報表 | Comparative financial statements | ||||
比較信息 | Comparative information | ||||
被審計單位的互補性控制 | Compensating controls of entity under audit
時間：2014-03-18 責任編輯：admin
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