年4月19日年度審計報告中的會計及審計英語文檔僅供參考，不當之處，請聯(lián)系改正。年度審計報告中的會計及審計英語EnglishforAccounting&AuditinginAnnualRepor主要內(nèi)容Contents年度審計報告框架FrameworkofAnnualReport年度審計報告中所應(yīng)用的相關(guān)專業(yè)會計及審計英語AccountingandAuditEnglishinAnnualReport年度審計報告框架FrameworkofAnnualReport審計意見Auditopinion管理層責任Management’sResponsibilityfortheFinancialStatements注冊會計師責任Auditors’Responsibility審計意見Auditor’sOpinion管理層財務(wù)報表ManagementFinancialstatements資產(chǎn)負債表BalanceSheet利潤表IncomeStatements現(xiàn)金流量表Cashflowstatement財務(wù)報表附注Notestothefinancialstatements年度審計報告范例-管理層責任(1)Example-Management’sResponsibility(1)按照中華人民共和國財政部頒布的企業(yè)會計準則的規(guī)定編制財務(wù)報表是貴公司管理層的責任。TheCompany’smanagementisresponsibleforthepreparationofthesefinancialstatementsinaccordancewithChinaAccountingStandardsforBusinessEnterprisesissuedbytheMinistryofFinanceofthePeople’sRepublicofChina.年度審計報告范例-管理層責任(2)Example-Management’sResponsibility(2)這種責任包括：(1)設(shè)計、實施和維護與財務(wù)報表編制相關(guān)的內(nèi)部控制，以使財務(wù)報表不存在由于舞弊或錯誤而導致的重大錯報；(2)選擇和運用恰當?shù)臅嬚撸?3)作出合理的會計估計。Thisresponsibilityincludes:designing,implementingandmaintaininginternalcontrolrelevanttothepreparationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;selectingandapplyingappropriateaccountingpolicies;andmakingaccountingestimatesthatarereasonableinthecircumstances.相關(guān)會計及審計英語詞匯-管理層責任Glossary-Management’sResponsibility中國企業(yè)會計準則ChinaAccountingStandardsforBusinessEnterprises內(nèi)部控制Internalcontrol重大錯報Materialmisstatement舞弊或錯誤Fraudorerror會計政策Accountingpolicies會計估計Accountingestimates年度審計報告范例-注冊會計師的責任（1）Example-Auditors’Responsibility(1)我們的責任是在實施審計工作的基礎(chǔ)上對財務(wù)報表發(fā)表審計意見。我們按照中國注冊會計師審計準則的規(guī)定執(zhí)行了審計工作。中國注冊會計師審計準則要求我們遵守職業(yè)道德規(guī)范，計劃和實施審計工作以對財務(wù)報表是否不存在重大錯報獲取合理保證。Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithChinaStandardsonAuditingforCertifiedPublicAccountants.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassuranceastowhetherthefinancialstatementsarefreefrommaterialmisstatement.相關(guān)會計及審計英語詞匯-注冊會計師的責任(1)Glossary-Auditors’Responsibility(1)發(fā)表審計意見Expressanauditopinion中國審計準則ChinaStandardsonAuditing職業(yè)道德規(guī)范Ethicalrequirements合理保證Reasonableassurance年度審計報告范例-注冊會計師的責任（2）Example-Auditors’Responsibility(2)審計工作涉及實施審計程序，以獲取有關(guān)財務(wù)報表金額和披露的審計證據(jù)。選擇的審計程序取決于注冊會計師的判斷，包括對由于舞弊或錯誤導致的財務(wù)報表重大錯報風險的評估。在進行風險評估時，我們考慮與財務(wù)報表編制相關(guān)的內(nèi)部控制，以設(shè)計恰當?shù)膶徲嫵绦颍康牟⒎菍?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)會計及審計英語詞匯-注冊會計師的責任(2)Glossary-Auditors’Responsibility(2)披露Disclosures審計證據(jù)Auditevidence注冊會計師的判斷Auditor’sjudgment重大錯報風險的評估Assessmentoftherisksofmaterialmisstatement設(shè)計審計程序Designauditprocedures內(nèi)部控制的有效性Theeffectivenessoftheentity’sinternalcontrol年度審計報告范例-注冊會計師的責任（3）Example-Auditors’Responsibility(3)審計工作還包括評價管理層選用會計政策的恰當性和作出會計估計的合理性，以及評價財務(wù)報表的總體列報。我們相信，我們獲取的審計證據(jù)是充分、適當?shù)模瑸榘l(fā)表審計意見提供了基礎(chǔ)。Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.相關(guān)會計及審計英語詞匯-注冊會計師的責任(3)Glossary-Auditors’Responsibility(3)評價恰當性Evaluatingtheappropriateness充分、適當Sufficientandappropriate年度審計報告范例–審計意見（無保留意見）我們認為，貴公司財務(wù)報表已經(jīng)按照中華人民共和國財政部頒布的企業(yè)會計準則的規(guī)定編制，在所有重大方面公允反映了貴公司20XX年12月31日的財務(wù)狀況以及20XX年度經(jīng)營成果以及現(xiàn)金流量。Inouropinion,thefinancialstatementscomplywiththerequirementsofChinaAccountingStandardsforBusinessEnterprisesissuedbytheMinistryofFinanceofthePeople’sRepublicofChinaandpresentfairly,inallmaterialrespects,thefinancialpositionoftheCompanyasat31December20XX,resultsofoperationsandcashflowsoftheCompanyfortheyearthenended.相關(guān)會計及審計英語詞匯-審計意見Glossary–Auditor’sOpinion重大方面Materialrespects公允反映Present…fairly無保留意見Unqualifiedopinion保留意見Qualifiedopinion無法表示意見DisclaimerofOpinion否定意見Adverseopinion年度審計報告財務(wù)報表FinancialReports一資產(chǎn)負債表BalanceSheet二利潤表IncomeStatement三現(xiàn)金流量表Cashflowstatement四財務(wù)報表附注Notestothefinancialstatements資產(chǎn)負債表框架FrameworkofBalanceSheet資產(chǎn)Assets負債Liabilities流動資產(chǎn)Currentassets流動負債CurrentLiabilities非流動資產(chǎn)Non-currentassets非流動負債Non-CurrentLiabilities所有者權(quán)益Owner’sequity資產(chǎn)負債表(流動資產(chǎn))BalanceSheet(CurrentAssets)貨幣資金Cashatbankandonhand交易性金融資產(chǎn)Financialassetsheldfortrading應(yīng)收賬款Accountsreceivable預付款項Prepayments其它應(yīng)收款Otherreceivables存貨Inventories資產(chǎn)負債表(非流動資產(chǎn))BalanceSheet(Non-currentAssets)長期股權(quán)投資Long-termequityinvestments固定資產(chǎn)Fixedassets在建工程Constructioninprogress無形資產(chǎn)Intangibleassets遞延所得稅資產(chǎn)Deferredtaxassets資產(chǎn)負債表(流動負債）BalanceSheet(CurrentLiabilities)短期借款Short-termloans交易性金融負債Financialliabilitiesheldfortrading應(yīng)付賬款Accountspayable預收款項Advancesfromcustomers應(yīng)付職工薪酬Employeebenefitspayable應(yīng)交稅費Taxespayable其它應(yīng)付款Otherpayables資產(chǎn)負債表(非流動負債)BalanceSheet(Non-CurrentLiabilities)長期借款Long-termloans長期應(yīng)付款Long-termpayables預計負債Provisions遞延所得稅負債Deferredtaxliabilities資產(chǎn)負債表(所有者權(quán)益)BalanceSheet(Owner’sequity)實收資本Paid-incapital資本公積Capitalreserve盈余公積Surplusreserve未分配利潤Retainedearnings利潤表框架FrameworkofIncomeStatement營業(yè)收入Operatingincome營業(yè)成本Operatingcosts期間費用Periodcharge營業(yè)利潤(虧損)Operatingprofit(loss)利潤(虧損)總額Profit(loss)beforeincometax凈利潤(虧損)Netprofit(loss)fortheyear利潤表-期間費用IncomeStatement-PeriodCharge銷售費用Sellinganddistributionexpenses管理費用Generalandadministrativeexpenses財務(wù)費用Financialexpenses現(xiàn)金流量表框架FrameworkofCashFlowStatement直接法DirectMethod經(jīng)營活動產(chǎn)生的現(xiàn)金流量Cashflowsfromoperatingactivities投資活動產(chǎn)生的現(xiàn)金流量Cashflowsfrominvestingactivities籌資活動產(chǎn)生的現(xiàn)金流量Cashflowsfromfinancingactivities間接法IndirectMethod直接法-經(jīng)營活動產(chǎn)生的現(xiàn)金流量DirectMethod–CashFlowfromOperatingActivities銷售商品收到的現(xiàn)金Cashreceivedfromsaleofgoods購買商品支付的現(xiàn)金Cashpaidforgoods支付的各項稅費Cashpaidforalltypesoftaxes直接法-投資活動產(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購建固定資產(chǎn)、無形資產(chǎn)Cashpaidforacquisitionoffixedassets,intangible和其它長期資產(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、利潤或償付利息支付的現(xiàn)金Cashpaidfordividends,profitsdistributionorinterest間接法-將凈利潤(虧損)調(diào)節(jié)為經(jīng)營活動的現(xiàn)金流量IndirectMethod-ReconciliationofNetProfit(Loss)toCashFlowsfromOperatingActivities凈利潤(虧損)Netprofit(loss)加:固定資產(chǎn)折舊Add:Depreciationoffixedassets無形資產(chǎn)攤銷Amortisationofintangibleassets存貨的減少(增加)Decrease(increase)ingrossinventories經(jīng)營性應(yīng)收項目的減少(增加)Decrease(increase)inoperatingreceivables經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額Netcashinflow(outflow)fromoperatingactivities財務(wù)報表附注范例（公司基本情況）ABC有限責任公司(以下簡稱“本公司”)是由A和在D注冊的BC在中華人民共和國北京市成立的中外合資經(jīng)營企業(yè)。本公司于XXXX年XX月XX日經(jīng)商務(wù)部批準，領(lǐng)取了外經(jīng)貿(mào)XX字XXXX號批準證書，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號企業(yè)法人營業(yè)執(zhí)照。ExampleofNotestoFinancialStatements(CompanyStatus)ABCCompanyLimited(the“Company”)isanequityjointventureestablishedinBeijinginthePeople’sRepublicofChina(PRC)byAandBC(registeredinD).TheCompanyobtainedanapprovalcertificateWaiJingMaoXXXZi[XXXX]No.XXfromtheMinistryofCommerceonXXXXXXXXandabusinesslicence(No.XXXX)onXXXXXXXXissuedbyBeijingAdministrationofIndustryandCommerceofthePRC.相關(guān)會計及審計英語詞匯-公司基本狀況Glossary–CompanyStatus中外合資經(jīng)營企業(yè)Anequityjointventure中外合作經(jīng)營企業(yè)Aco-operativejointventure外資經(jīng)營企業(yè)Awhollyforeign-ownedenterprise財務(wù)報表附注范例（存貨）存貨按照成本與可變現(xiàn)凈值孰低計量。存貨成本包括采購成本、加工成本和其它成本。存貨在取得時按實際成本入賬。發(fā)出存貨的實際成本根據(jù)存貨性質(zhì)的不同，分別采用加權(quán)平均法和個別計價法計量。除原材料采購成本外，在產(chǎn)品及產(chǎn)成品還包括直接人工和按照適當比例分配的生產(chǎn)制造費用。ExampleofNotetoFinancialStatements(Inventory)Inventoriesarecarriedatthelowerofcostandnetrealizablevalue.Costofinventoriescomprisesallcostsofpurchase,costsofconversionandothercosts.Inventoriesareinitiallymeasuredattheiractualcost.Costofinventoriesiscalculatedusingtheweightedaverageandspecificidentificationmethodbasedonthenatureoftheinventory.Inadditiontothepurchasingcostofrawmaterials,workinprogressandfinishedgoodsincl