注冊會(huì)計(jì)師考試大綱

1、 附件2：注冊會(huì)計(jì)師全國統(tǒng)一考試大綱綜合階段考試（2014年度）一、測試目標(biāo)注冊會(huì)計(jì)師全國統(tǒng)一考試綜合階段考試（以下簡稱綜合階段考試）主要測試考生是否具備在職業(yè)環(huán)境中運(yùn)用專業(yè)知識，保持職業(yè)價(jià)值觀、職業(yè)道德與職業(yè)態(tài)度，有效解決實(shí)務(wù)問題的能力，其中包括在國際環(huán)境下運(yùn)用英語進(jìn)行業(yè)務(wù)處理的能力。綜合階段考試要求考生在掌握專業(yè)階段各學(xué)科知識和基本技能的基礎(chǔ)上，通過必要的經(jīng)驗(yàn)積累，能夠綜合運(yùn)用各學(xué)科知識和相關(guān)技能對職業(yè)環(huán)境中的實(shí)務(wù)案例，進(jìn)行信息的篩選、甄別和判斷，識別業(yè)務(wù)問題的性質(zhì)、影響和要求等，運(yùn)用所掌握的信息、知識進(jìn)行深入的業(yè)務(wù)和財(cái)務(wù)分析及處理，提出有效的意見、建議或解決方案，并清晰地進(jìn)行表達(dá)闡述。具

2、體來講，考察考生下列能力：（一）與認(rèn)知、分析和評價(jià)相關(guān)的能力1.識別業(yè)務(wù)、技術(shù)和職業(yè)道德問題；2.應(yīng)用技術(shù)知識，確定需要解決的問題；3.理解更廣泛的實(shí)體的經(jīng)濟(jì)活動(dòng)；4.憑借已有知識、經(jīng)驗(yàn)以及邏輯推理的能力，理解所要解決問題和資料的相關(guān)性；5.選擇恰當(dāng)?shù)姆治龉ぞ撸?.依據(jù)要求、現(xiàn)狀和數(shù)據(jù)，進(jìn)行分析；7.評價(jià)信息的質(zhì)量；8.分析優(yōu)勢、弱點(diǎn)、機(jī)會(huì)和威脅，并根據(jù)輕重緩急作出恰當(dāng)判斷；9.考慮競爭對手、企業(yè)內(nèi)部人員以及其他各方的反應(yīng)；10.根據(jù)事件、影響、假設(shè)以及分析所形成的信息，得出結(jié)論，提出建議。（二）與書面溝通和表達(dá)相關(guān)的能力在分析、判斷和解決問題時(shí)，思路清晰、論據(jù)充分、邏輯嚴(yán)密、表達(dá)流暢。二、實(shí)

3、務(wù)經(jīng)驗(yàn)要求考生參加綜合階段考試，應(yīng)當(dāng)在參加注冊會(huì)計(jì)師全國統(tǒng)一考試專業(yè)階段考試過程中積累實(shí)務(wù)經(jīng)驗(yàn)的基礎(chǔ)上，持續(xù)加強(qiáng)實(shí)務(wù)經(jīng)驗(yàn)的積累。建議考生圍繞以下幾個(gè)方面積累實(shí)務(wù)經(jīng)驗(yàn)： 1.保持職業(yè)敏感性和經(jīng)營意識能夠發(fā)現(xiàn)或意識到企業(yè)內(nèi)部、外部的問題和壓力的變化，并能評估企業(yè)的績效，有效識別和應(yīng)對風(fēng)險(xiǎn)。 2.應(yīng)用技術(shù)知識能夠在實(shí)際工作中應(yīng)用專業(yè)知識和技能。 3.解決職業(yè)道德問題能夠識別職業(yè)道德問題，并運(yùn)用已有的知識和經(jīng)驗(yàn)評估事項(xiàng)的可能影響，作出恰當(dāng)?shù)臎Q策并提出處理建議。 4.運(yùn)用職業(yè)判斷能夠提出恰當(dāng)、有效的，并符合組織戰(zhàn)略目標(biāo)的專業(yè)處理建議。5.具有良好溝通能力能夠通過恰當(dāng)?shù)谋磉_(dá)，使提出的處理建議和解決方案有效

4、地影響利益相關(guān)者。三、測試科目綜合階段考試設(shè)職業(yè)能力綜合測試科目，分成試卷一和試卷二（試卷一和試卷二各50分）。試卷一以鑒證業(yè)務(wù)為重點(diǎn)，內(nèi)容涉及會(huì)計(jì)、審計(jì)和稅法等專業(yè)領(lǐng)域；試卷二以管理咨詢和業(yè)務(wù)分析為重點(diǎn)，內(nèi)容涉及財(cái)務(wù)成本管理、公司戰(zhàn)略與風(fēng)險(xiǎn)管理和經(jīng)濟(jì)法等專業(yè)領(lǐng)域。試卷一設(shè)置英文題10分，試卷二設(shè)置英文題12分。試卷一和試卷二考試時(shí)間均為35小時(shí)。四、測試內(nèi)容職業(yè)能力綜合測試包括但不限于以下內(nèi)容： （一）會(huì)計(jì)1.金融資產(chǎn)（1）金融資產(chǎn)的定義和分類（2）以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)（3）持有至到期投資（4）貸款和應(yīng)收款項(xiàng)（5）可供出售金融資產(chǎn)（6）金融資產(chǎn)減值（7）金融資產(chǎn)轉(zhuǎn)移2

5、.長期股權(quán)投資（1）長期股權(quán)投資的初始計(jì)量（2）長期股權(quán)投資的后續(xù)計(jì)量（3）長期股權(quán)投資核算方法的轉(zhuǎn)換及處置3.固定資產(chǎn)（1）固定資產(chǎn)的確認(rèn)和初始計(jì)量（2）固定資產(chǎn)的后續(xù)計(jì)量（3）固定資產(chǎn)的處置4.無形資產(chǎn)（1）無形資產(chǎn)的確認(rèn)和初始計(jì)量（2）內(nèi)部研究開發(fā)費(fèi)用的確認(rèn)和計(jì)量（3）無形資產(chǎn)的后續(xù)計(jì)量5.投資性房地產(chǎn)（1）投資性房地產(chǎn)的特征與范圍（2）投資性房地產(chǎn)的確認(rèn)和初始計(jì)量（3）投資性房地產(chǎn)的后續(xù)計(jì)量（4）投資性房地產(chǎn)的轉(zhuǎn)換和處置6.資產(chǎn)減值（1）資產(chǎn)減值概述（2）資產(chǎn)可收回金額的計(jì)量（3）資產(chǎn)減值損失的確認(rèn)與計(jì)量（4）資產(chǎn)組的認(rèn)定及減值處理（5）商譽(yù)減值測試與處理7.收入、費(fèi)用和利潤（1）收入

6、（2）費(fèi)用（3）利潤8.債務(wù)重組（1）債務(wù)重組的定義和重組方式（2）債務(wù)重組的會(huì)計(jì)處理9.借款費(fèi)用（1）借款費(fèi)用概述（2）借款費(fèi)用的確認(rèn)（3）借款費(fèi)用的計(jì)量10.所得稅（1）所得稅會(huì)計(jì)概述（2）資產(chǎn)、負(fù)債的計(jì)稅基礎(chǔ)及暫時(shí)性差異（3）遞延所得稅負(fù)債及遞延所得稅資產(chǎn)的確認(rèn)（4）所得稅費(fèi)用的確認(rèn)和計(jì)量11.會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正（1）會(huì)計(jì)政策及其變更（2）會(huì)計(jì)估計(jì)及其變更（3）前期差錯(cuò)及其更正12.資產(chǎn)負(fù)債表日后事項(xiàng)（1）資產(chǎn)負(fù)債表日后事項(xiàng)概述（2）調(diào)整事項(xiàng)的會(huì)計(jì)處理（3）非調(diào)整事項(xiàng)的會(huì)計(jì)處理13.企業(yè)合并（1）企業(yè)合并概述（2）同一控制下企業(yè)合并的處理（3）非同一控制下企業(yè)合并的處理14

7、.合并財(cái)務(wù)報(bào)表（1）合并財(cái)務(wù)報(bào)表概述（2）合并范圍的確定（3）合并財(cái)務(wù)報(bào)表編制的前期準(zhǔn)備事項(xiàng)及其程序（4）長期股權(quán)投資與所有者權(quán)益的合并處理（同一控制下）（5）長期股權(quán)投資與所有者權(quán)益的合并處理（非同一控制下）（6）內(nèi)部商品交易的合并處理（7）內(nèi)部債權(quán)債務(wù)的合并處理（8）內(nèi)部固定資產(chǎn)交易的合并處理（9）內(nèi)部無形資產(chǎn)交易的合并處理（10）所得稅會(huì)計(jì)相關(guān)的合并處理（11）合并現(xiàn)金流量表的編制（12）本期增加子公司和減少子公司的合并處理15.每股收益（1）每股收益概述（2）基本每股收益（3）稀釋每股收益（4）每股收益的列報(bào)（二）審計(jì)1.審計(jì)計(jì)劃（1）初步業(yè)務(wù)活動(dòng)（2）總體審計(jì)策略和具體審計(jì)計(jì)劃（3）

8、審計(jì)重要性（4）利用專家的工作（5）利用內(nèi)部審計(jì)工作（6）注冊會(huì)計(jì)師與治理層的溝通2.風(fēng)險(xiǎn)評估（1）風(fēng)險(xiǎn)評估程序、信息來源以及項(xiàng)目組內(nèi)部的討論（2）了解被審計(jì)單位及其環(huán)境（3）了解被審計(jì)單位的內(nèi)部控制（4）評估重大錯(cuò)報(bào)風(fēng)險(xiǎn)（5）特定項(xiàng)目的風(fēng)險(xiǎn)評估3.風(fēng)險(xiǎn)應(yīng)對（1）針對財(cái)務(wù)報(bào)表層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)的總體應(yīng)對措施（2）針對認(rèn)定層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)的進(jìn)一步審計(jì)程序（3）控制測試（4）實(shí)質(zhì)性程序（5）特定項(xiàng)目的風(fēng)險(xiǎn)應(yīng)對4.銷售與收款循環(huán)的審計(jì)（1）銷售與收款循環(huán)的特點(diǎn)（2）銷售與收款循環(huán)的內(nèi)部控制和控制測試（3）銷售與收款循環(huán)的實(shí)質(zhì)性程序5.采購與付款循環(huán)的審計(jì)（1）采購與付款循環(huán)的特點(diǎn)（2）采購與付款循環(huán)的

9、內(nèi)部控制和控制測試（3）采購與付款循環(huán)的實(shí)質(zhì)性程序6.生產(chǎn)與存貨循環(huán)的審計(jì)（1）生產(chǎn)與存貨循環(huán)的特點(diǎn)（2）生產(chǎn)與存貨循環(huán)的內(nèi)部控制和控制測試（3）生產(chǎn)與存貨循環(huán)的實(shí)質(zhì)性程序7.對舞弊和法律法規(guī)的考慮（1）財(cái)務(wù)報(bào)表審計(jì)中與舞弊相關(guān)的責(zé)任（2）財(cái)務(wù)報(bào)表審計(jì)中對法律法規(guī)的考慮8.對集團(tuán)財(cái)務(wù)報(bào)表審計(jì)的特殊考慮（1）與集團(tuán)財(cái)務(wù)報(bào)表審計(jì)有關(guān)的概念（2）集團(tuán)財(cái)務(wù)報(bào)表審計(jì)中的責(zé)任設(shè)定和注冊會(huì)計(jì)師的目標(biāo)（3）集團(tuán)審計(jì)業(yè)務(wù)的承接與保持（4）了解集團(tuán)及其環(huán)境、集團(tuán)組成部分及其環(huán)境（5）了解組成部分注冊會(huì)計(jì)師（6）重要性（7）針對評估的風(fēng)險(xiǎn)采取的應(yīng)對措施（8）合并過程（9）與組成部分注冊會(huì)計(jì)師的溝通（10）評價(jià)審計(jì)證

10、據(jù)的充分性和適當(dāng)性（11）與集團(tuán)管理層和集團(tuán)治理層的溝通9.完成審計(jì)工作（1）完成審計(jì)工作概述（2）期后事項(xiàng)（3）書面聲明10.審計(jì)報(bào)告（1）審計(jì)報(bào)告概述（2）審計(jì)意見的形成和審計(jì)報(bào)告的類型（3）審計(jì)報(bào)告的基本內(nèi)容（4）非標(biāo)準(zhǔn)審計(jì)報(bào)告11.會(huì)計(jì)師事務(wù)所業(yè)務(wù)質(zhì)量控制（1）質(zhì)量控制制度的目標(biāo)和對業(yè)務(wù)質(zhì)量承擔(dān)的領(lǐng)導(dǎo)責(zé)任（2）相關(guān)職業(yè)道德要求（3）客戶關(guān)系和具體業(yè)務(wù)的接受與保持（4）人力資源（5）業(yè)務(wù)執(zhí)行（6）監(jiān)控12.職業(yè)道德基本原則和概念框架（1）職業(yè)道德基本原則（2）職業(yè)道德概念框架（3）注冊會(huì)計(jì)師對職業(yè)道德概念框架的具體運(yùn)用（4）非執(zhí)業(yè)會(huì)員對職業(yè)道德概念框架的運(yùn)用13.審計(jì)業(yè)務(wù)對獨(dú)立性的要求（

11、1）基本要求（2）經(jīng)濟(jì)利益（3）貸款和擔(dān)保以及商業(yè)關(guān)系、家庭和私人關(guān)系（4）與審計(jì)客戶發(fā)生雇傭關(guān)系（5）與審計(jì)客戶長期存在業(yè)務(wù)關(guān)系（6）為審計(jì)客戶提供非鑒證服務(wù)（7）收費(fèi)（8）影響?yīng)毩⑿缘钠渌马?xiàng)（三）稅法1.增值稅法（1）征稅范圍及納稅義務(wù)人（2）稅率與征收率（3）一般計(jì)稅方法應(yīng)納稅額的計(jì)算（4）特殊經(jīng)營行為的稅務(wù)處理（5）進(jìn)口貨物征稅、出口貨物和服務(wù)退（免）稅（6）增值稅征收管理、專用發(fā)票的使用與管理2.消費(fèi)稅法（1）納稅義務(wù)人與征稅范圍（2）稅目與稅率（3）計(jì)稅依據(jù)與應(yīng)納稅額計(jì)算3.營業(yè)稅法（1）納稅義務(wù)人與扣繳義務(wù)人（2）稅目與稅率（3）計(jì)稅依據(jù)（4）應(yīng)納稅額計(jì)算與特殊經(jīng)營行為的稅務(wù)處

12、理（5）稅收優(yōu)惠4.資源稅法和土地增值稅法（1）資源稅納稅義務(wù)人、稅目與稅率（2）資源稅計(jì)稅依據(jù)與應(yīng)納稅額的計(jì)算（3）資源稅稅收優(yōu)惠和征收管理（4）土地增值稅納稅義務(wù)人與征稅范圍（5）土地增值稅稅率、應(yīng)稅收入與扣除項(xiàng)目（6）土地增值稅應(yīng)納稅額的計(jì)算（7）土地增值稅稅收優(yōu)惠和征收管理5.房產(chǎn)稅法、城鎮(zhèn)土地使用稅法（1）房產(chǎn)稅法（2）城鎮(zhèn)土地使用稅法6.企業(yè)所得稅法（1）應(yīng)納稅所得額的計(jì)算（2）資產(chǎn)的稅務(wù)處理和資產(chǎn)損失稅前扣除的所得稅處理（3）企業(yè)重組的所得稅處理（4）稅收優(yōu)惠（5）應(yīng)納稅額的計(jì)算（6）特別納稅調(diào)整（7）征收管理7.個(gè)人所得稅法（1）納稅義務(wù)人與征稅范圍（2）稅率與應(yīng)納稅所得額的確

13、定（3）應(yīng)納稅額的計(jì)算（4）稅收優(yōu)惠8.稅務(wù)籌劃（四）財(cái)務(wù)成本管理1.財(cái)務(wù)報(bào)表分析（1）財(cái)務(wù)報(bào)表分析概述（2）財(cái)務(wù)比率分析（3）管理用財(cái)務(wù)報(bào)表分析2.長期計(jì)劃與財(cái)務(wù)預(yù)測（1）長期計(jì)劃（2）財(cái)務(wù)預(yù)測（3）增長率與資金需求3.財(cái)務(wù)估價(jià)的基礎(chǔ)概念（1）貨幣的時(shí)間價(jià)值（2）風(fēng)險(xiǎn)和報(bào)酬4.債券和股票估價(jià)（1）債券估價(jià)（2）股票估價(jià)5.資本成本（1）資本成本概述（2）普通股成本（3）債務(wù)成本（4）加權(quán)平均資本成本6.企業(yè)價(jià)值評估（1）現(xiàn)金流量折現(xiàn)模型（2）相對價(jià)值法（五）公司戰(zhàn)略與風(fēng)險(xiǎn)管理1.戰(zhàn)略分析（1）企業(yè)外部環(huán)境分析（2）企業(yè)內(nèi)部環(huán)境分析2.戰(zhàn)略選擇（1）總體戰(zhàn)略（公司層戰(zhàn)略）（2）業(yè)務(wù)單位戰(zhàn)略（3

14、）國際化經(jīng)營戰(zhàn)略3.戰(zhàn)略實(shí)施（1）公司戰(zhàn)略與組織結(jié)構(gòu)（2）公司戰(zhàn)略與企業(yè)文化（3）戰(zhàn)略控制（4）戰(zhàn)略變革管理（5）戰(zhàn)略管理中的權(quán)力與利益相關(guān)者4.風(fēng)險(xiǎn)與風(fēng)險(xiǎn)管理（1）風(fēng)險(xiǎn)管理的目標(biāo)（2）風(fēng)險(xiǎn)管理基本流程（3）風(fēng)險(xiǎn)管理體系5.風(fēng)險(xiǎn)管理框架下的內(nèi)部控制（1）內(nèi)部控制基本規(guī)范（2）內(nèi)部控制應(yīng)用指引（3）內(nèi)部控制評價(jià)（六）經(jīng)濟(jì)法1.物權(quán)法律制度（1）物權(quán)法律制度概述（2）物權(quán)變動(dòng)（3）所有權(quán)（4）用益物權(quán)（5）擔(dān)保物權(quán)2.合同法律制度（1）合同的基本理論（2）合同的訂立（3）合同的效力（4）合同的履行（5）保證與定金（6）合同的變更與轉(zhuǎn)讓（7）合同的終止（8）違約責(zé)任（9）幾類主要的有名合同3.公司法

15、律制度（1）公司法律制度概述（2）股份有限公司（3）有限責(zé)任公司（4）公司董事、監(jiān)事、高級管理人員（5）公司的財(cái)務(wù)會(huì)計(jì)（6）公司合并、分立與減資（7）公司解散和清算4.證券法律制度（1）證券法律制度概述（2）股票的發(fā)行（3）公司債券的發(fā)行與交易（4）股票交易市場（5）上市公司收購和重組（6）證券欺詐的法律責(zé)任5.企業(yè)破產(chǎn)法律制度（1）破產(chǎn)法律制度概述（2）破產(chǎn)申請與受理（3）管理人制度（4）債務(wù)人財(cái)產(chǎn)（5）破產(chǎn)債權(quán)（6）債權(quán)人會(huì)議（7）重整程序（8）和解制度（9）破產(chǎn)清算程序6.反壟斷法律制度（1）反壟斷法律制度概述（2）壟斷協(xié)議規(guī)制制度（3）濫用市場支配地位規(guī)制制度（4）經(jīng)營者集中反壟斷審查

16、制度（5）濫用行政權(quán)力排除、限制競爭規(guī)制制度附錄：職業(yè)能力綜合測試涉及的主要專業(yè)術(shù)語中英文對照表職業(yè)能力綜合測試涉及的主要專業(yè)術(shù)語中英文對照表會(huì)計(jì)會(huì)計(jì)估計(jì)Accounting estimates會(huì)計(jì)分期Accounting period會(huì)計(jì)政策Accounting policies會(huì)計(jì)確認(rèn)Accounting recognition會(huì)計(jì)處理Accounting treatment應(yīng)付賬款A(yù)ccounts payable應(yīng)收賬款A(yù)ccounts receivable累計(jì)折舊Accumulated depreciation調(diào)整事項(xiàng)Adjusting events攤銷費(fèi)用Amortization e

17、xpense公平交易Arms-length transaction資產(chǎn)Assets資產(chǎn)減值損失Assets impairment loss 聯(lián)營公司Associates可供出售金融資產(chǎn)Available-for-sale financial assets壞賬準(zhǔn)備Bad debt provision年初余額Balance at the beginning of year年末余額Balance at the end of year資產(chǎn)負(fù)債表Balance sheet銀行存款Bank deposit基本每股收益Basic earnings per share應(yīng)收票據(jù)Bills receivable賬

18、面價(jià)值Book value借款費(fèi)用Borrowing costs企業(yè)合并Business combination營業(yè)稅金及附加Business taxes and surcharges計(jì)量Calculation/Calculate資本公積Capital reserve資本化Capitalization/Capitalized現(xiàn)金流量Cash flows庫存現(xiàn)金Cash on hand公允價(jià)值變動(dòng)Change in fair value股東權(quán)益變動(dòng)表Changes in equity可比性Comparability混合金融工具Compound financial instruments代銷商品C

19、onsignment goods合并資產(chǎn)負(fù)債表Consolidated balance sheet合并利潤表Consolidated income statement合并股東權(quán)益變動(dòng)表Consolidated statement of changes in equity建造合同Construction contract在建工程Construction in progress或有資產(chǎn)Contingent asset或有負(fù)債Contingent liability可轉(zhuǎn)換公司債券Convertible notes會(huì)計(jì)差錯(cuò)更正Correction of accounting errors成本法Cost

20、 method主營業(yè)務(wù)成本Cost of sales from principal activities貸Credit貨幣計(jì)量Currency measurement流動(dòng)資產(chǎn)Current assets流動(dòng)負(fù)債Current liabilities借Debit債務(wù)重組Debt restructuring遞延收益Deferred income 遞延所得稅Deferred tax遞延所得稅資產(chǎn)Deferred tax assets遞延所得稅負(fù)債Deferred tax liabilities折舊Depreciation稀釋每股收益Diluted earnings per share直接費(fèi)用Dire

21、ct costs直接人工Direct labour直接材料Direct materials直接法Direct method披露Disclosure折現(xiàn)系數(shù)Discount factor折現(xiàn)率Discount rate任意盈余公積Discretionary surplus reserve處置成本Disposal costs應(yīng)付股利Dividend payable應(yīng)收股利Dividend receivable應(yīng)付職工薪酬Employee benefits payables股權(quán)投資Equity investment權(quán)益法Equity method 預(yù)計(jì)負(fù)債Estimated liabilities/

22、Provision預(yù)計(jì)使用壽命Estimated useful life費(fèi)用Expenses公允價(jià)值Fair value融資租賃Finance lease金融資產(chǎn)Financial assets交易性金融資產(chǎn)Financial assets held for trading 財(cái)務(wù)費(fèi)用Financial expenses金融工具Financial instruments金融負(fù)債Financial liabilities財(cái)務(wù)報(bào)告Financial reporting籌資活動(dòng)Financing activities產(chǎn)成品Finished products/goods固定資產(chǎn)Fixed assets固

23、定資產(chǎn)清理Fixed assets pending for disposal境外經(jīng)營Foreign operations特許權(quán)Franchise right記賬本位幣Functional currency公允價(jià)值變動(dòng)收益/（損失）Gains/Losses on changes in fair value管理費(fèi)用General and administrative expenses持續(xù)經(jīng)營Going concern商譽(yù)Goodwill政府補(bǔ)助Government grants毛利率Gross profit ratio擔(dān)保Guarantee持有至到期投資Held-to-maturity inves

24、tment歷史成本Historical cost可辨認(rèn)性Identifiable減值損失Impairment loss減值準(zhǔn)備Impairment losses利潤表Income statement所得稅Income tax間接法Indirect method保險(xiǎn)費(fèi)Insurance expense無形資產(chǎn)Intangible assets應(yīng)付利息Interest payable利率Interest rate 應(yīng)收利息Interest receivable集團(tuán)內(nèi)部銷售Inter-group sales中期財(cái)務(wù)報(bào)表Interim financial statements存貨Inventories

25、投資活動(dòng)Investing activities投資成本Investment cost投資收益Investment income投資性房地產(chǎn)Investment property合營企業(yè)Joint-venture勞務(wù)成本Labour costs土地使用權(quán)Land use right租賃Lease承租人Lessee出租人Lessor負(fù)債Liability/Liabilities貸款Loan長期股權(quán)投資Long-term equity investment長期借款Long-term loans長期應(yīng)付款Long-term payable長期應(yīng)收款Long-term receivables少數(shù)股東權(quán)

26、益Minority interests凈利潤Net profits非調(diào)整事項(xiàng)Non-adjusting events非流動(dòng)性負(fù)債Non-current liabilities營業(yè)外支出Non-operating expenses營業(yè)外收入Non-operating income經(jīng)營活動(dòng)Operating activities經(jīng)營租賃Operating lease營業(yè)利潤Operating profit其他資本公積Other capital reserve其他綜合收益Other comprehensive income其他業(yè)務(wù)收入Other operating income其他應(yīng)付款Other

27、payables其他應(yīng)收款Other receivables所有者權(quán)益Owners equity所有權(quán)Ownership實(shí)收資本Paid-in capital專利權(quán)Patent資產(chǎn)負(fù)債表日后事項(xiàng)Post balance sheet events溢價(jià)Premium預(yù)付款Prepayment現(xiàn)值Present value以前年度損益事項(xiàng)Prior year profit/loss adjustment商品Product利潤Profit利潤分配Profit appropriation存貨跌價(jià)準(zhǔn)備Provision for diminution in value of inventories固定資產(chǎn)減

28、值準(zhǔn)備Provision for impairment of fixed assets損失準(zhǔn)備Provision for loss采購成本Purchase costs報(bào)酬率Rate of return原材料Raw materials預(yù)收款項(xiàng)Receipts in advance確認(rèn)Recognition/Recognize可收回金額Recoverable amount可變現(xiàn)凈值Recoverable value關(guān)聯(lián)交易Related party transactions關(guān)聯(lián)方Related party(ies)租賃收入Rental income重置成本Replacement costs回購Re

29、purchase研究開發(fā)費(fèi)用Research and development costs殘值Residual value 重組Restructuring 追溯調(diào)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(yè)務(wù)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(bào)告Segment reportin

30、g銷售費(fèi)用Selling expenses股本Share capital股份期權(quán)Share options股本/資本溢價(jià)Share/Capital premium所有者權(quán)益Shareholders equity短期借款Short-term loans專項(xiàng)應(yīng)付款Special payables現(xiàn)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(chǎn)Tangible assets計(jì)稅基礎(chǔ)Tax basis應(yīng)交稅費(fèi)Taxes payable暫時(shí)性差異Temporary differences

31、交易費(fèi)用Transaction costs可理解性Understandability未分配利潤Undistributed profit/Retained earnings未實(shí)現(xiàn)融資收益Unrealized capital gain增值稅Value-added tax在產(chǎn)品Work in progress審計(jì)客戶關(guān)系和審計(jì)業(yè)務(wù)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(jì)工作底稿Access to information / Audit documentation否

32、定意見Adverse opinion替代程序Alternative procedures分析程序Analytical procedures在集團(tuán)層面實(shí)施的分析程序Analytical procedures at group level年度報(bào)告Annual report適用的財(cái)務(wù)報(bào)告框架Applicable financial reporting framework按照適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)得到恰當(dāng)會(huì)計(jì)處理和披露Appropriately accounted for and disclosed in accordance with the applicable financial reporti

33、ng framework(審計(jì)證據(jù)的)適當(dāng)性Appropriateness (of audit evidence)認(rèn)定Assertions評估Assess保證Assurance審計(jì)調(diào)整Audit adjustment審計(jì)工作底稿Audit documentation/Audit working paper審計(jì)證據(jù)Audit evidence審計(jì)檔案Audit file會(huì)計(jì)師事務(wù)所Audit firm/Accounting firm 審計(jì)意見Audit opinion審計(jì)計(jì)劃Audit plan審計(jì)風(fēng)險(xiǎn)Audit risk審計(jì)抽樣(抽樣)Audit sampling (sampling)注冊會(huì)計(jì)

34、師（審計(jì)師）Auditor注冊會(huì)計(jì)師與財(cái)務(wù)信息Auditor and financial information注冊會(huì)計(jì)師的專家Auditors expert注冊會(huì)計(jì)師的點(diǎn)估計(jì)或區(qū)間估計(jì)Auditors point estimate or auditors range導(dǎo)致非無保留意見的事項(xiàng)段Basis for modification paragraph業(yè)務(wù)流程Business process（交易的）商業(yè)理由Business rationale 經(jīng)營風(fēng)險(xiǎn)業(yè)務(wù)風(fēng)險(xiǎn)Business risk明顯微小Clearly trivial比較財(cái)務(wù)報(bào)表Comparative financial statem

35、ents比較信息Comparative information被審計(jì)單位的互補(bǔ)性控制Compensating controls of entity under audit完整性Completeness對集團(tuán)具有財(cái)務(wù)重大性的單個(gè)組成部分Components that are of individual financial significance to the group計(jì)算機(jī)輔助審計(jì)技術(shù)Computer-assisted audit techniques審計(jì)的前提條件Conditions for an audit詢證函Confirmation 合并過程Consolidation process

36、控制活動(dòng)Control activities 控制環(huán)境Control environment 控制風(fēng)險(xiǎn)Control risk與審計(jì)相關(guān)的控制Controls relevant to the audit公司治理Corporate governance對應(yīng)數(shù)據(jù)Corresponding figures截止Cut-off/As of (date)報(bào)告日（與質(zhì)量控制相關(guān)）Date of report (in relation to quality control)財(cái)務(wù)報(bào)表批準(zhǔn)日Date of the approval of the financial statements審計(jì)報(bào)告日Date of t

37、he auditors report財(cái)務(wù)報(bào)表日Date of the financial statements設(shè)計(jì)、執(zhí)行和維護(hù)適當(dāng)?shù)目刂艱esign, implement and maintain adequate controls (over)檢查風(fēng)險(xiǎn)Detection risk偏差Deviations無法表示意見Disclaimer of opinion雙重目的測試Dual-purpose test強(qiáng)調(diào)事項(xiàng)段Emphasis of matter paragraph業(yè)務(wù)工作底稿Engagement documentation/working paper業(yè)務(wù)約定書Engagement lett

38、er項(xiàng)目合伙人Engagement partner項(xiàng)目質(zhì)量控制復(fù)核Engagement quality control review項(xiàng)目質(zhì)量控制復(fù)核人員Engagement quality control reviewer項(xiàng)目組Engagement team被審計(jì)單位的風(fēng)險(xiǎn)評估過程Entitys risk assessment process評價(jià)Evaluate可能導(dǎo)致對被審計(jì)單位持續(xù)經(jīng)營能力產(chǎn)生重大疑慮的事項(xiàng)或情況Events or conditions that may cast significant doubt on the entitys ability to continue as

39、 a going concern不符事項(xiàng)Exception存在Existence有經(jīng)驗(yàn)的注冊會(huì)計(jì)師Experienced auditor專長Expertise信賴程度Extent of reliance函證External confirmation事實(shí)錯(cuò)報(bào)、判斷錯(cuò)報(bào)和推斷錯(cuò)報(bào)Factual misstatements, judgemental misstatements and projected misstatements財(cái)務(wù)報(bào)表Financial statements舞弊Fraud 舞弊風(fēng)險(xiǎn)因素Fraud risk factors虛假財(cái)務(wù)報(bào)告Fraudulent financial rep

40、orting對財(cái)務(wù)報(bào)表使用者理解財(cái)務(wù)報(bào)表至關(guān)重要Fundamental to users understanding of the financial statements治理Governance集團(tuán)Group集團(tuán)項(xiàng)目合伙人Group engagement partner集團(tuán)層面控制Group-wide controls歷史財(cái)務(wù)信息Historical financial information識別、評估和應(yīng)對重大錯(cuò)報(bào)風(fēng)險(xiǎn)Identify, assess and respond to risk of material misstatement無法獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)Inability to

41、 obtain sufficient appropriate audit evidence后任注冊會(huì)計(jì)師Incoming auditor不一致Inconsistency獨(dú)立性Independence與財(cái)務(wù)報(bào)告相關(guān)的信息系統(tǒng)Information system relevant to financial reporting審計(jì)的固有限制Inherent limitation of audit固有風(fēng)險(xiǎn)Inherent risk首次審計(jì)業(yè)務(wù)Initial audit engagement生成、記錄、處理和報(bào)告交易Initiate, record, process and report transac

42、tions詢問Inquiry檢查Inspection中期財(cái)務(wù)信息或報(bào)表Interim financial information or statements內(nèi)部審計(jì)師Internal auditors內(nèi)部控制Internal control內(nèi)部控制缺陷Internal control deficiency國際財(cái)務(wù)報(bào)告準(zhǔn)則International Financial Reporting Standards調(diào)查Investigate財(cái)務(wù)報(bào)表報(bào)出日Issuance date of the financial statements信息技術(shù)應(yīng)用控制IT application controls 信息技

43、術(shù)環(huán)境IT environment會(huì)計(jì)分錄和其他調(diào)整Journal entries and other adjustments會(huì)計(jì)分錄Journal entry/entries嚴(yán)重程度Level of significance上市公司實(shí)體Listed entity管理層Management管理層偏向Management bias管理層凌駕于控制之上Management override of controls管理當(dāng)局聲明書Management representation letter管理層對其自身責(zé)任的認(rèn)可與理解Managements acknowledgement and understa

44、nding of its responsibilities管理層的專家Managements expert重大類別的交易、賬戶余額和披露Material classes of transactions, account balances and disclosure重大不確定性Material uncertainty財(cái)務(wù)報(bào)表整體的重要性Materiality for the financial statements as a whole侵占資產(chǎn)Misappropriation of assets錯(cuò)報(bào)Misstatement對事實(shí)的錯(cuò)報(bào)Misstatement of fact非標(biāo)準(zhǔn)審計(jì)報(bào)告Mod

45、ified audit report非無保留意見Modified opinion監(jiān)控Monitoring對控制的監(jiān)督Monitoring of controls審計(jì)程序的性質(zhì)、時(shí)間安排和范圍Nature, timing and extent of audit procedures消極式函證Negative confirmation 網(wǎng)絡(luò)事務(wù)所Network firm違反法律法規(guī)Non-compliance未回函Non-response非抽樣風(fēng)險(xiǎn)Non-sampling risk觀察Observation發(fā)生Occurrence期初余額Opening balances內(nèi)部控制的運(yùn)行有效性O(shè)per

46、ating effectiveness of internal control其他信息Other information其他事項(xiàng)段Other matter paragraph會(huì)計(jì)估計(jì)的結(jié)果Outcome of an accounting estimate超出正常經(jīng)營過程Outside the normal course of business總體審計(jì)方案Overall audit approach總體審計(jì)策略O(shè)verall audit strategy總體結(jié)論Overall conclusion總體應(yīng)對措施Overall responses合伙人Partner實(shí)際執(zhí)行的重要性Performan

47、ce materiality人員Personnel廣泛性Pervasive計(jì)劃活動(dòng)Planning activities總體Population/Overall積極式函證Positive confirmation 執(zhí)業(yè)人員Practitioner前任注冊會(huì)計(jì)師Predecessor auditor初步業(yè)務(wù)活動(dòng)Preliminary engagement activities與管理層和治理層（如適用）責(zé)任相關(guān)的執(zhí)行審計(jì)工作的前提Premise, relating to the responsibilities of management and, where appropriate, those

48、 charged with governance, on which an audit is conducted編制和列報(bào)財(cái)務(wù)報(bào)表Prepare and present the financial statements列報(bào)與披露Presentation and disclosure收入確認(rèn)存在舞弊風(fēng)險(xiǎn)的假定Presumed fraud risks in revenue recognition防止或發(fā)現(xiàn)并糾正重大錯(cuò)報(bào)Prevent or detect and correct material misstatement專業(yè)勝任能力Professional competence職業(yè)判斷Profess

49、ional judgment職業(yè)懷疑態(tài)度Professional skepticism業(yè)務(wù)執(zhí)行Provision of service/Delivery of service通常對決定財(cái)務(wù)報(bào)表中的重大金額和披露有直接影響的法律法規(guī)的規(guī)定Provisions of laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements具有適當(dāng)資格的外部人員Qualifi

50、ed external person保留意見Qualified opinion量化財(cái)務(wù)影響Quantification of the financial impacts合理保證（針對審計(jì)業(yè)務(wù)和質(zhì)量控制）Reasonable assurance (in the context of audit engagements, and in quality control)合理性測試Reasonableness test重新計(jì)算Re-calculation連續(xù)審計(jì)業(yè)務(wù)Recurring audit engagements將認(rèn)定層次的審計(jì)風(fēng)險(xiǎn)降至可接受的低水平Reduce audit risk at th

51、e assertion level to an acceptably low level關(guān)聯(lián)方Related parties具有支配性影響的關(guān)聯(lián)方Related parties with dominant influence管理層以前未識別或未向注冊會(huì)計(jì)師披露的關(guān)聯(lián)方關(guān)系或關(guān)聯(lián)方交易Related party relationships or transactions that management has not identified or disclosed to the auditor按照等同于公平交易中通行的條款執(zhí)行的關(guān)聯(lián)方交易Related party transactions co

52、nducted on terms equivalent to those prevailing in an arms length transaction（審計(jì)證據(jù)的）相關(guān)性和可靠性Relevance and reliability (of audit evidence)相關(guān)職業(yè)道德要求Relevant ethical requirements剩余期間Remaining period重新執(zhí)行Re-performance管理層施加的限制Restrictions imposed by management復(fù)核(與質(zhì)量控制相關(guān))Review (in relation to quality contr

53、ol)權(quán)利與義務(wù)Rights and obligations風(fēng)險(xiǎn)評估程序Risk assessment procedures重大錯(cuò)報(bào)風(fēng)險(xiǎn)Risk of material misstatement財(cái)務(wù)報(bào)表層次和認(rèn)定層次的重大錯(cuò)報(bào)風(fēng)險(xiǎn)Risk of material misstatement at financial statement level and at assertion level樣本量Sample size抽樣Sampling抽樣風(fēng)險(xiǎn)Sampling risk抽樣單元Sampling unit選擇和運(yùn)用會(huì)計(jì)政策Selection and application of accounti

54、ng policies選取測試項(xiàng)目Selection of items for testing重要組成部分Significant component值得關(guān)注的內(nèi)部控制缺陷Significant deficiencies in internal control重大事項(xiàng)Significant matters特別風(fēng)險(xiǎn)Significant risk重大非常規(guī)交易Significant unusual transactions特定的審計(jì)程序Specified audit procedures員工Staff統(tǒng)計(jì)抽樣Statistical sampling存貨盤點(diǎn)Stocktake分層Stratifica

55、tion期后事項(xiàng)Subsequent events實(shí)質(zhì)性分析程序Substantive analytical procedures實(shí)質(zhì)性程序Substantive procedure（審計(jì)證據(jù)的）充分性Sufficiency (of audit evidence)補(bǔ)充信息Supplementary information測試Test控制測試Test of controls細(xì)節(jié)測試Test of details特定類別的交易、賬戶余額或披露的一個(gè)或多個(gè)重要性水平The materiality level or levels for particular classes of transactio

56、ns, account balances or disclosures治理層Those charged with governance錯(cuò)報(bào)的臨界值Threshold for misstatements可容忍錯(cuò)報(bào)Tolerable misstatement可容忍偏差率Tolerable rate of deviation趨勢分析法、比率分析法、合理性測試法和回歸分析法Trend analysis, ratio analysis, reasonableness test, and regression analysis不確定性Uncertainty未更正錯(cuò)報(bào)Uncorrected misstate

57、ments標(biāo)準(zhǔn)審計(jì)報(bào)告Unmodified audit report無保留意見Unqualified opinion計(jì)價(jià)與分?jǐn)俈aluation and allocation/amortization穿行測試Walk-through test解除業(yè)務(wù)約定Withdraw from the engagement書面聲明Written representation職業(yè)道德可接受的水平Acceptable level 廣告Advertising 過度推介Advocacy承擔(dān)管理層職責(zé)Assume management responsibilities鑒證客戶Assurance client鑒證業(yè)務(wù)A

58、ssurance engagement鑒證業(yè)務(wù)項(xiàng)目組Assurance team審計(jì)客戶Audit client 審計(jì)業(yè)務(wù)Audit engagement 審計(jì)項(xiàng)目組Audit team近親屬Close family 密切私人關(guān)系Close personal relationship保密Confidentiality利益沖突Conflicts of interest或有收費(fèi)Contingent fee冷卻期Cooling off period現(xiàn)任會(huì)計(jì)師Current accountant/auditor直接經(jīng)濟(jì)利益Direct financial interest董事或高級管理人員Direct

59、or or senior officer/senior management應(yīng)有的關(guān)注Due care消除或降低不利影響Eliminate or reduce threats項(xiàng)目合伙人Engagement partner項(xiàng)目質(zhì)量控制復(fù)核Engagement quality control review項(xiàng)目組Engagement team外部專家External expert密切關(guān)系Familiarity經(jīng)濟(jì)利益Financial interests 歷史財(cái)務(wù)信息Historical financial information直系親屬/ 主要近親屬Immediate family 獨(dú)立性Inde

60、pendence 從實(shí)質(zhì)上和形式上保持獨(dú)立性Independence of mind, Independence in appearance間接經(jīng)濟(jì)利益Indirect financial interest 誠信Integrity外在壓力Intimidation/Pressure關(guān)鍵審計(jì)合伙人Key audit partner上市實(shí)體Listed entity長期存在業(yè)務(wù)關(guān)系Long association (with an audit client)嚴(yán)重虛假或誤導(dǎo)性的陳述Materially false or misleading statement非鑒證服務(wù)Non-assurance se