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1、年度审计报告中的会计及审计英语年度审计报告中的会计及审计英语 English for Accounting & Auditing in Annual Repor 主要内容 Contents 年度审计报告框架 Framework of Annual Report 年度审计报告中所应用的相关专业会计及审计英语 Accounting and Audit English in Annual Report 年度审计报告框架 Framework of Annual Report 审计意见 Audit opinion 管理层责任 Managements Responsibility for the Fina
2、ncial Statements 注册会计师责任 Auditors Responsibility 审计意见 Auditors Opinion 管理层财务报表 Management Financial statements 资产负债表 Balance Sheet 利润表 Income Statements 现金流量表 Cash flow statement 财务报表附注 Notes to the financial statements 年度审计报告范例-管理层责任 (1) Example - Managements Responsibility(1) 按照中华人民共和国财政部颁布的企业会计准则
3、的规定编制财务报表是贵公司管理层的责任。 The Companys management is responsible for the preparation of these financial statements in accordance with China Accounting Standards for Business Enterprises issued by the Ministry of Finance of the Peoples Republic of China. 年度审计报告范例-管理层责任 (2) Example - Managements Responsibi
4、lity (2) 这种责任包括：(1)设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报；(2)选择和运用恰当的会计政策；(3)作出合理的会计估计。 This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement, whether due to fraud o
5、r error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances. 相关会计及审计英语词汇-管理层责任 Glossary-Managements Responsibility 中国企业会计准则 China Accounting Standards for Business Enterprises 内部控制 Internal control 重大错报 Material misstateme
6、nt 舞弊或错误 Fraud or error 会计政策 Accounting policies 会计估计 Accounting estimates 年度审计报告范例-注册会计师的责任 Example - Auditors Responsibility (1) 我们的责任是在实施审计工作 的基础上对财务报表发表审计意见。 我们按照中国注册会计师审计准则 的规定执行了审计工作。 中国注册会计师审计准则要求我们遵守 职业道德规范，计划和实施审计工作以对 财务报表是否不存在重大错报获取合理保证。 Our responsibility is to express an opinion on these
7、 financial statements based on our audit. We conducted our audit in accordance with China Standards on Auditing for Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance as to whether the financial
8、 statements are free from material misstatement. 相关会计及审计英语词汇-注册会计师的责任 (1) Glossary-Auditors Responsibility (1) 发表审计意见 Express an audit opinion 中国审计准则 China Standards on Auditing 职业道德规范 Ethical requirements 合理保证 Reasonable assurance 年度审计报告范例-注册会计师的责任 Example - Auditors Responsibility (2) 审计工作涉及实施审计程序
9、，以获取有关财务报表金额和披露的审计证据。 选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。 在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。 An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the audito
10、rs judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entitys preparation of the financial statements in order to design audit pr
11、ocedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entitys internal control. 相关会计及审计英语词汇-注册会计师的责任 (2) Glossary-Auditors Responsibility (2) 披露 Disclosures 审计证据 Audit evidence 注册会计师的判断 Auditors judgment 重大错报风险的评估 Assessment
12、of the risks of material misstatement 设计审计程序 Design audit procedures 内部控制的有效性 The effectiveness of the entitys internal control 年度审计报告范例-注册会计师的责任 Example - Auditors Responsibility (3) 审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。 我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。 An audit also includes evaluati
13、ng the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for o
14、ur audit opinion. 相关会计及审计英语词汇-注册会计师的责任 (3) Glossary-Auditors Responsibility (3) 评价恰当性 Evaluating the appropriateness 充分、适当 Sufficient and appropriate 年度审计报告范例 审计意见 我们认为，贵公司财务报表已经按照中华人民共和国财政部颁布的企业会计准则的规定编制，在所有重大方面公允反映了贵公司20XX年x月x日的财务状况以及20XX年度经营成果以及现金流量。 In our opinion, the financial statements compl
15、y with the requirements of China Accounting Standards for Business Enterprises issued by the Ministry of Finance of the Peoples Republic of China and present fairly, in all material respects, the financial position of the Company as at 31 December 20XX, results of operations and cash flows of the Co
16、mpany for the year then ended. 相关会计及审计英语词汇 - 审计意见 Glossary Auditors Opinion 重大方面 Material respects 公允反映 Presentfairly 无保留意见 Unqualified opinion 保留意见 Qualified opinion 无法表示意见 Disclaimer of Opinion 否定意见 Adverse opinion 年度审计报告财务报表 Financial Reports 一资产负债表 Balance Sheet 二利润表 Income Statement 三现金流量表 Cash
17、 flow statement 四财务报表附注 Notes to the financial statements 资产负债表框架 Framework of Balance Sheet 资产 Assets 负债 Liabilities 流动资产 Current assets 流动负债 Current Liabilities 非流动资产 Non-current assets 非流动负债 Non-Current Liabilities 所有者权益 Owners equity 资产负债表 (流动资产) Balance Sheet (Current Assets) 货币资金 Cash at bank
18、and on hand 交易性金融资产 Financial assets held for trading 应收账款 Accounts receivable 预付款项 Prepayments 其他应收款 Other receivables 存货 Inventories 资产负债表 (非流动资产) Balance Sheet (Non-current Assets) 长期股权投资 Long-term equity investments 固定资产 Fixed assets 在建工程 Construction in progress 无形资产 Intangible assets 递延所得税资产 D
19、eferred tax assets 资产负债表(流动负债） Balance Sheet (Current Liabilities) 短期借款 Short-term loans 交易性金融负债 Financial liabilities held for trading 应付账款 Accounts payable 预收款项 Advances from customers 应付职工薪酬 Employee benefits payable 应交税费 Taxes payable 其他应付款 Other payables 资产负债表(非流动负债) Balance Sheet (Non-Current
20、Liabilities) 长期借款 Long-term loans 长期应付款 Long-term payables 预计负债 Provisions 递延所得税负债 Deferred tax liabilities 资产负债表 (所有者权益) Balance Sheet (Owners equity) 实收资本 Paid-in capital 资本公积 Capital reserve 盈余公积 Surplus reserve 未分配利润 Retained earnings 利润表框架 Framework of Income Statement 营业收入 Operating income 营业成
21、本 Operating costs 期间费用 Period charge 营业利润 (亏损) Operating profit (loss) 利润 (亏损)总额 Profit (loss) before income tax 净利润 (亏损) Net profit (loss) for the year 利润表 - 期间费用 Income Statement - Period Charge 销售费用 Selling and distribution expenses 管理费用 General and administrative expenses 财务费用 Financial expenses
22、 现金流量表框架 Framework of Cash Flow Statement 直接法 Direct Method 经营活动产生的现金流量 Cash flows from operating activities 投资活动产生的现金流量 Cash flows from investing activities 筹资活动产生的现金流量 Cash flows from financing activities 间接法 Indirect Method 直接法 - 经营活动产生的现金流量 Direct Method Cash Flow from Operating Activities 销售商品收
23、到的现金 Cash received from sale of goods 购买商品支付的现金 Cash paid for goods 支付的各项税费 Cash paid for all types of taxes 直接法 - 投资活动产生的现金流量 Direct Method Cash Flow from Investing Activities 收回投资收到的现金 Cash received from disposal of investments 取得投资收益收到的现金 Cash received from return on investments 购建固定资产、无形资产 Cash
24、paid for acquisition of fixed assets, intangible 和其他长期资产支付的现金 assets and other long-term assets 投资支付的现金 Cash paid for acquisition of investments 直接法 - 筹资活动产生的现金流量 Direct Method Cash Flow from Financing Activities 取得借款收到的现金 Cash received from borrowings 偿还债务支付的现金 Cash repayments of borrowings 分配股利、利润
25、或偿付利息支付的现金 Cash paid for dividends, profits distribution or interest 间接法 - 将净利润(亏损)调节为经营活动的现金流量 Indirect Method - Reconciliation of Net Profit (Loss) to Cash Flows from Operating Activities 净利润(亏损) Net profit (loss) 加:固定资产折旧 Add: Depreciation of fixed assets 无形资产摊销 Amortisation of intangible assets
26、存货的减少(增加) Decrease (increase) in gross inventories 经营性应收项目的减少(增加) Decrease (increase) in operating receivables 经营活动产生的现金流量净额 Net cash inflow (outflow) from operating activities 财务报表附注范例 ABC有限责任公司(以下简称“本公司”)是由A和在D注册的BC在中华人民共和国北京市成立的中外合资经营企业。本公司于XXXX年XX月XX日经商务部批准，领取了外经贸XX字XXXX号批准证书，并于XXXX年XX月XX日领取了北京市
27、工商行政管理局颁发的XXXX号企业法人营业执照。 Example of Notes to Financial Statements (Company Status) ABC Company Limited (the “Company”) is an equity joint venture established in Beijing in the Peoples Republic of China (PRC) by A and BC (registered in D).The Company obtained an approval certificate Wai Jing Mao XXX
28、Zi XXXX No. XX from the Ministry of Commerce on XX XX XXXX and a business licence (No. XXXX) on XX XX XXXX issued by Beijing Administration of Industry and Commerce of the PRC. 相关会计及审计英语词汇 - 公司基本状况 Glossary Company Status 中外合资经营企业 An equity joint venture 中外合作经营企业 A co-operative joint venture 外资经营企业
29、A wholly foreign-owned enterprise 财务报表附注范例 存货按照成本与可变现净值孰低计量。 存货成本包括采购成本、加工成本和其它成本。存货在取得时按实际成本入账。发出存货的实际成本根据存货性质的不同，分别采用加权平均法和个别计价法计量。除原材料采购成本外，在产品及产成品还包括直接人工和按照适当比例分配的生产制造费用。 Example of Note to Financial Statements (Inventory) Inventories are carried at the lower of cost and net realizable value. Co
30、st of inventories comprises all costs of purchase, costs of conversion and other costs.Inventories are initially measured at their actual cost. Cost of inventories is calculated using the weighted average and specific identification method based on the nature of the inventory.In addition to the purc
31、hasing cost of raw materials, work in progress and finished goods include direct labor costs and an appropriate allocation of production overheads. 相关会计及审计英语词汇 - 存货 Glossary - Inventory 成本 Cost 可变现净值 Net realizable value 实际成本 Actual cost 加权平均法 Weighted average method 个别计价法 Specific identification me
32、thod 先进先出法 First-in first-out method 财务报表附注范例 无形资产以成本减累计摊销及减值准备记入资产负债表内。对于使用寿命有限的无形资产，本公司将无形资产的成本扣除残值和减值准备后按直线法在预计使用寿命期内摊销。 Example of Note to Financial Statements (Intangible Assets) Intangible assets are stated in the balance sheet at cost less accumulated amortization (where the estimated useful
33、life is finite) and impairment losses. For an intangible asset with finite useful life, its cost less residual value and impairment loss is amortized on the straight-line method over its estimated useful life. 相关会计及审计英语词汇 无形资产 Glossary Intangible Assets 累计摊销 Accumulated amortization 减值准备 Impairment losses 残值 Residual value 直线法 Straight-line method 预计使用寿命 Estimated useful life
