年度審計(jì)報(bào)告中的會(huì)計(jì)及審計(jì)英語(yǔ)

年4月19日年度審計(jì)報(bào)告中的會(huì)計(jì)及審計(jì)英語(yǔ)文檔僅供參考，不當(dāng)之處，請(qǐng)聯(lián)系改正。年度審計(jì)報(bào)告中的會(huì)計(jì)及審計(jì)英語(yǔ)EnglishforAccounting&AuditinginAnnualRepor主要內(nèi)容Contents年度審計(jì)報(bào)告框架FrameworkofAnnualReport年度審計(jì)報(bào)告中所應(yīng)用的相關(guān)專業(yè)會(huì)計(jì)及審計(jì)英語(yǔ)AccountingandAuditEnglishinAnnualReport年度審計(jì)報(bào)告框架FrameworkofAnnualReport審計(jì)意見Auditopinion管理層責(zé)任Management’sResponsibilityfortheFinancialStatements注冊(cè)會(huì)計(jì)師責(zé)任Auditors’Responsibility審計(jì)意見Auditor’sOpinion管理層財(cái)務(wù)報(bào)表ManagementFinancialstatements資產(chǎn)負(fù)債表BalanceSheet利潤(rùn)表IncomeStatements現(xiàn)金流量表Cashflowstatement財(cái)務(wù)報(bào)表附注Notestothefinancialstatements年度審計(jì)報(bào)告范例-管理層責(zé)任(1)Example-Management’sResponsibility(1)按照中華人民共和國(guó)財(cái)政部頒布的企業(yè)會(huì)計(jì)準(zhǔn)則的規(guī)定編制財(cái)務(wù)報(bào)表是貴公司管理層的責(zé)任。TheCompany’smanagementisresponsibleforthepreparationofthesefinancialstatementsinaccordancewithChinaAccountingStandardsforBusinessEnterprisesissuedbytheMinistryofFinanceofthePeople’sRepublicofChina.年度審計(jì)報(bào)告范例-管理層責(zé)任(2)Example-Management’sResponsibility(2)這種責(zé)任包括：(1)設(shè)計(jì)、實(shí)施和維護(hù)與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以使財(cái)務(wù)報(bào)表不存在由于舞弊或錯(cuò)誤而導(dǎo)致的重大錯(cuò)報(bào)；(2)選擇和運(yùn)用恰當(dāng)?shù)臅?huì)計(jì)政策；(3)作出合理的會(huì)計(jì)估計(jì)。Thisresponsibilityincludes:designing,implementingandmaintaininginternalcontrolrelevanttothepreparationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;selectingandapplyingappropriateaccountingpolicies;andmakingaccountingestimatesthatarereasonableinthecircumstances.相關(guān)會(huì)計(jì)及審計(jì)英語(yǔ)詞匯-管理層責(zé)任Glossary-Management’sResponsibility中國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則ChinaAccountingStandardsforBusinessEnterprises內(nèi)部控制Internalcontrol重大錯(cuò)報(bào)Materialmisstatement舞弊或錯(cuò)誤Fraudorerror會(huì)計(jì)政策Accountingpolicies會(huì)計(jì)估計(jì)Accountingestimates年度審計(jì)報(bào)告范例-注冊(cè)會(huì)計(jì)師的責(zé)任（1）Example-Auditors’Responsibility(1)我們的責(zé)任是在實(shí)施審計(jì)工作的基礎(chǔ)上對(duì)財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見。我們按照中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則的規(guī)定執(zhí)行了審計(jì)工作。中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則要求我們遵守職業(yè)道德規(guī)范，計(jì)劃和實(shí)施審計(jì)工作以對(duì)財(cái)務(wù)報(bào)表是否不存在重大錯(cuò)報(bào)獲取合理保證。Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithChinaStandardsonAuditingforCertifiedPublicAccountants.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassuranceastowhetherthefinancialstatementsarefreefrommaterialmisstatement.相關(guān)會(huì)計(jì)及審計(jì)英語(yǔ)詞匯-注冊(cè)會(huì)計(jì)師的責(zé)任(1)Glossary-Auditors’Responsibility(1)發(fā)表審計(jì)意見Expressanauditopinion中國(guó)審計(jì)準(zhǔn)則ChinaStandardsonAuditing職業(yè)道德規(guī)范Ethicalrequirements合理保證Reasonableassurance年度審計(jì)報(bào)告范例-注冊(cè)會(huì)計(jì)師的責(zé)任（2）Example-Auditors’Responsibility(2)審計(jì)工作涉及實(shí)施審計(jì)程序，以獲取有關(guān)財(cái)務(wù)報(bào)表金額和披露的審計(jì)證據(jù)。選擇的審計(jì)程序取決于注冊(cè)會(huì)計(jì)師的判斷，包括對(duì)由于舞弊或錯(cuò)誤導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估。在進(jìn)行風(fēng)險(xiǎn)評(píng)估時(shí)，我們考慮與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以設(shè)計(jì)恰當(dāng)?shù)膶徲?jì)程序，但目的并非對(duì)內(nèi)部控制的有效性發(fā)表意見。Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditor'sjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,theauditorconsidersinternalcontrolrelevanttotheentity'spreparationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheentity’sinternalcontrol.相關(guān)會(huì)計(jì)及審計(jì)英語(yǔ)詞匯-注冊(cè)會(huì)計(jì)師的責(zé)任(2)Glossary-Auditors’Responsibility(2)披露Disclosures審計(jì)證據(jù)Auditevidence注冊(cè)會(huì)計(jì)師的判斷Auditor’sjudgment重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估Assessmentoftherisksofmaterialmisstatement設(shè)計(jì)審計(jì)程序Designauditprocedures內(nèi)部控制的有效性Theeffectivenessoftheentity’sinternalcontrol年度審計(jì)報(bào)告范例-注冊(cè)會(huì)計(jì)師的責(zé)任（3）Example-Auditors’Responsibility(3)審計(jì)工作還包括評(píng)價(jià)管理層選用會(huì)計(jì)政策的恰當(dāng)性和作出會(huì)計(jì)估計(jì)的合理性，以及評(píng)價(jià)財(cái)務(wù)報(bào)表的總體列報(bào)。我們相信，我們獲取的審計(jì)證據(jù)是充分、適當(dāng)?shù)?，為發(fā)表審計(jì)意見提供了基礎(chǔ)。Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.相關(guān)會(huì)計(jì)及審計(jì)英語(yǔ)詞匯-注冊(cè)會(huì)計(jì)師的責(zé)任(3)Glossary-Auditors’Responsibility(3)評(píng)價(jià)恰當(dāng)性Evaluatingtheappropriateness充分、適當(dāng)Sufficientandappropriate年度審計(jì)報(bào)告范例–審計(jì)意見（無(wú)保留意見）我們認(rèn)為，貴公司財(cái)務(wù)報(bào)表已經(jīng)按照中華人民共和國(guó)財(cái)政部頒布的企業(yè)會(huì)計(jì)準(zhǔn)則的規(guī)定編制，在所有重大方面公允反映了貴公司20XX年12月31日的財(cái)務(wù)狀況以及20XX年度經(jīng)營(yíng)成果以及現(xiàn)金流量。Inouropinion,thefinancialstatementscomplywiththerequirementsofChinaAccountingStandardsforBusinessEnterprisesissuedbytheMinistryofFinanceofthePeople’sRepublicofChinaandpresentfairly,inallmaterialrespects,thefinancialpositionoftheCompanyasat31December20XX,resultsofoperationsandcashflowsoftheCompanyfortheyearthenended.相關(guān)會(huì)計(jì)及審計(jì)英語(yǔ)詞匯-審計(jì)意見Glossary–Auditor’sOpinion重大方面Materialrespects公允反映Present…fairly無(wú)保留意見Unqualifiedopinion保留意見Qualifiedopinion無(wú)法表示意見DisclaimerofOpinion否定意見Adverseopinion年度審計(jì)報(bào)告財(cái)務(wù)報(bào)表FinancialReports一資產(chǎn)負(fù)債表BalanceSheet二利潤(rùn)表IncomeStatement三現(xiàn)金流量表Cashflowstatement四財(cái)務(wù)報(bào)表附注Notestothefinancialstatements資產(chǎn)負(fù)債表框架FrameworkofBalanceSheet資產(chǎn)Assets負(fù)債Liabilities流動(dòng)資產(chǎn)Currentassets流動(dòng)負(fù)債CurrentLiabilities非流動(dòng)資產(chǎn)Non-currentassets非流動(dòng)負(fù)債Non-CurrentLiabilities所有者權(quán)益Owner’sequity資產(chǎn)負(fù)債表(流動(dòng)資產(chǎn))BalanceSheet(CurrentAssets)貨幣資金Cashatbankandonhand交易性金融資產(chǎn)Financialassetsheldfortrading應(yīng)收賬款A(yù)ccountsreceivable預(yù)付款項(xiàng)Prepayments其它應(yīng)收款Otherreceivables存貨Inventories資產(chǎn)負(fù)債表(非流動(dòng)資產(chǎn))BalanceSheet(Non-currentAssets)長(zhǎng)期股權(quán)投資Long-termequityinvestments固定資產(chǎn)Fixedassets在建工程Constructioninprogress無(wú)形資產(chǎn)Intangibleassets遞延所得稅資產(chǎn)Deferredtaxassets資產(chǎn)負(fù)債表(流動(dòng)負(fù)債）BalanceSheet(CurrentLiabilities)短期借款Short-termloans交易性金融負(fù)債Financialliabilitiesheldfortrading應(yīng)付賬款A(yù)ccountspayable預(yù)收款項(xiàng)Advancesfromcustomers應(yīng)付職工薪酬Employeebenefitspayable應(yīng)交稅費(fèi)Taxespayable其它應(yīng)付款Otherpayables資產(chǎn)負(fù)債表(非流動(dòng)負(fù)債)BalanceSheet(Non-CurrentLiabilities)長(zhǎng)期借款Long-termloans長(zhǎng)期應(yīng)付款Long-termpayables預(yù)計(jì)負(fù)債Provisions遞延所得稅負(fù)債Deferredtaxliabilities資產(chǎn)負(fù)債表(所有者權(quán)益)BalanceSheet(Owner’sequity)實(shí)收資本Paid-incapital資本公積Capitalreserve盈余公積Surplusreserve未分配利潤(rùn)Retainedearnings利潤(rùn)表框架FrameworkofIncomeStatement營(yíng)業(yè)收入Operatingincome營(yíng)業(yè)成本Operatingcosts期間費(fèi)用Periodcharge營(yíng)業(yè)利潤(rùn)(虧損)Operatingprofit(loss)利潤(rùn)(虧損)總額Profit(loss)beforeincometax凈利潤(rùn)(虧損)Netprofit(loss)fortheyear利潤(rùn)表-期間費(fèi)用IncomeStatement-PeriodCharge銷售費(fèi)用Sellinganddistributionexpenses管理費(fèi)用Generalandadministrativeexpenses財(cái)務(wù)費(fèi)用Financialexpenses現(xiàn)金流量表框架FrameworkofCashFlowStatement直接法DirectMethod經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量Cashflowsfromoperatingactivities投資活動(dòng)產(chǎn)生的現(xiàn)金流量Cashflowsfrominvestingactivities籌資活動(dòng)產(chǎn)生的現(xiàn)金流量Cashflowsfromfinancingactivities間接法IndirectMethod直接法-經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量DirectMethod–CashFlowfromOperatingActivities銷售商品收到的現(xiàn)金Cashreceivedfromsaleofgoods購(gòu)買商品支付的現(xiàn)金Cashpaidforgoods支付的各項(xiàng)稅費(fèi)Cashpaidforalltypesoftaxes直接法-投資活動(dòng)產(chǎn)生的現(xiàn)金流量DirectMethod–CashFlowfromInvestingActivities收回投資收到的現(xiàn)金Cashreceivedfromdisposalofinvestments取得投資收益收到的現(xiàn)金Cashreceivedfromreturnoninvestments購(gòu)建固定資產(chǎn)、無(wú)形資產(chǎn)Cashpaidforacquisitionoffixedassets,intangible和其它長(zhǎng)期資產(chǎn)支付的現(xiàn)金assetsandotherlong-termassets投資支付的現(xiàn)金Cashpaidforacquisitionofinvestments直接法-籌資活動(dòng)產(chǎn)生的現(xiàn)金流量DirectMethod–CashFlowfromFinancingActivities取得借款收到的現(xiàn)金Cashreceivedfromborrowings償還債務(wù)支付的現(xiàn)金Cashrepaymentsofborrowings分配股利、利潤(rùn)或償付利息支付的現(xiàn)金Cashpaidfordividends,profitsdistributionorinterest間接法-將凈利潤(rùn)(虧損)調(diào)節(jié)為經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量IndirectMethod-ReconciliationofNetProfit(Loss)toCashFlowsfromOperatingActivities凈利潤(rùn)(虧損)Netprofit(loss)加:固定資產(chǎn)折舊Add:Depreciationoffixedassets無(wú)形資產(chǎn)攤銷Amortisationofintangibleassets存貨的減少(增加)Decrease(increase)ingrossinventories經(jīng)營(yíng)性應(yīng)收項(xiàng)目的減少(增加)Decrease(increase)inoperatingreceivables經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Netcashinflow(outflow)fromoperatingactivities財(cái)務(wù)報(bào)表附注范例（公司基本情況）ABC有限責(zé)任公司(以下簡(jiǎn)稱“本公司”)是由A和在D注冊(cè)的BC在中華人民共和國(guó)北京市成立的中外合資經(jīng)營(yíng)企業(yè)。本公司于XXXX年XX月XX日經(jīng)商務(wù)部批準(zhǔn)，領(lǐng)取了外經(jīng)貿(mào)XX字XXXX號(hào)批準(zhǔn)證書，并于XXXX年XX月XX日領(lǐng)取了北京市工商行政管理局頒發(fā)的XXXX號(hào)企業(yè)法人營(yíng)業(yè)執(zhí)照。ExampleofNotestoFinancialStatements(CompanyStatus)ABCCompanyLimited(the“Company”)isanequityjointventureestablishedinBeijinginthePeople’sRepublicofChina(PRC)byAandBC(registeredinD).TheCompanyobtainedanapprovalcertificateWaiJingMaoXXXZi[XXXX]No.XXfromtheMinistryofCommerceonXXXXXXXXandabusinesslicence(No.XXXX)onXXXXXXXXissuedbyBeijingAdministrationofIndustryandCommerceofthePRC.相關(guān)會(huì)計(jì)及審計(jì)英語(yǔ)詞匯-公司基本狀況Glossary–CompanyStatus中外合資經(jīng)營(yíng)企業(yè)Anequityjointventure中外合作經(jīng)營(yíng)企業(yè)Aco-operativejointventure外資經(jīng)營(yíng)企業(yè)Awhollyforeign-ownedenterprise財(cái)務(wù)報(bào)表附注范例（存貨）存貨按照成本與可變現(xiàn)凈值孰低計(jì)量。存貨成本包括采購(gòu)成本、加工成本和其它成本。存貨在取得時(shí)按實(shí)際成本入賬。發(fā)出存貨的實(shí)際成本根據(jù)存貨性質(zhì)的不同，分別采用加權(quán)平均法和個(gè)別計(jì)價(jià)法計(jì)量。除原材料采購(gòu)成本外，在產(chǎn)品及產(chǎn)成品還包括直接人工和按照適當(dāng)比例分配的生產(chǎn)制造費(fèi)用。ExampleofNotetoFinancialStatements(Inventory)Inventoriesarecarriedatthelowerofcostandnetrealizablevalue.Costofinventoriescomprisesallcostsofpurchase,costsofconversionandothercosts.Inventoriesareinitiallymeasuredattheiractualcost.Costofinventoriesiscalculatedusingtheweightedaverageandspecificidentificationmethodbasedonthenatureoftheinventory.Inadditiontothepurchasingcostofrawmaterials,workinprogressandfinishedgoodsincl