您現(xiàn)在的位置：注冊會計(jì)師全國統(tǒng)一考試大綱-綜合階段考試（）
Provision for diminution in value of inventories
固定資產(chǎn)減值準(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
Repurchase
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
分部報告
Segment reporting
銷售費(fèi)用
Selling expenses
股本
Share capital
股份期權(quán)
Share options
股本 / 資本溢價
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
暫時性差異
Temporary differences
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 | |||||||||
年度報告 | Annual report | |||||||||
適用的財務(wù)報告框架 | Applicable financial reporting framework | |||||||||
按照適用的財務(wù)報告編制基礎(chǔ)得到恰當(dāng)會計(jì)處理和披露 | Appropriately accounted for and disclosed in accordance with the applicable financial reporting 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 | Audit risk | |||||||||
審計(jì)抽樣 ( 抽樣 ) | Audit sampling (sampling) | |||||||||
注冊會計(jì)師（審計(jì)師） | Auditor | |||||||||
注冊會計(jì)師與財務(wù)信息 | Auditor and financial information | |||||||||
注冊會計(jì)師的專家 | Auditor’s expert | |||||||||
注冊會計(jì)師的點(diǎn)估計(jì)或區(qū)間估計(jì) | Auditor’s point estimate or auditor’s 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)險業(yè)務(wù)風(fēng)險 | Business risk | |||||||||
明顯微小 | Clearly trivial | |||||||||
比較財務(wù)報表 | Comparative financial statements | |||||||||
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
時間：2014-03-18 責(zé)任編輯：admin
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