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注册会计师全国统一考试大纲-综合阶段考试()


Provision for diminution in value of inventories

固定资产减值准备

Provision for impairment of fixed assets

损失准备

Provision for loss

采购成本

Purchase costs

报酬率

Rate of return

原材料

Raw materials

预收款项

Receipts in advance

确认

Recognition/Recognize

可收回金额

Recoverable amount

可变现净值

Recoverable value

关联交易

Related party transactions

关联方

Related party ( ies)

租赁收入

Rental income

重置成本

Replacement costs

回购

Repurchase

研究开发费用

Research and development costs

残值

Residual value

重组

Restructuring

追溯调整

Retrospective adjustments

销售商品收入

Revenue from sales of goods

收入

Revenue/Income

职工薪酬

Salary costs

售后租回交易

Sale and lease back

主营业务收入

Sales from principal activities

销售退回

Sales return

销售额

Sales revenue

销售税

Sales tax

分部报告

Segment reporting

销售费用

Selling expenses

股本

Share capital

股份期权

Share options

股本 / 资本溢价

Share/Capital premium

所有者权益

Shareholders’ equity

短期借款

Short-term loans

专项应付款

Special payables

现金流量表

Statement of cash flows

法定盈余公积

Statutory surplus reserve

盈余公积

Surplus reserves

有形资产

Tangible assets

计税基础

Tax basis

应交税费

Taxes payable

暂时性差异

Temporary differences

交易费用

Transaction costs

可理解性

Understandability

未分配利润

Undistributed profit/Retained earnings

未实现融资收益

Unrealized capital gain

增值税

Value-added tax

在产品

Work in progress


审计

客户关系和审计业务的接受与保持

Acceptance and continuance of client and audit engagement

访问控制

Access controls

接触信息 / 审计工作底稿

Access to information / Audit documentation

否定意见

Adverse opinion

替代程序

Alternative procedures

分析程序

Analytical procedures

在集团层面实施的分析程序

Analytical procedures at group level

年度报告

Annual report

适用的财务报告框架

Applicable financial reporting framework

按照适用的财务报告编制基础得到恰当会计处理和披露

Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework

( 审计证据的 ) 适当性

Appropriateness (of audit evidence)

认定

Assertions

评估

Assess

保证

Assurance

审计调整

Audit adjustment

审计工作底稿

Audit documentation/Audit working paper

审计证据

Audit evidence

审计档案

Audit file

会计师事务所

Audit firm/Accounting firm

审计意见

Audit opinion

审计计划

Audit plan

审计风险

Audit risk

审计抽样 ( 抽样 )

Audit sampling (sampling)

注册会计师(审计师)

Auditor

注册会计师与财务信息

Auditor and financial information

注册会计师的专家

Auditor’s expert

注册会计师的点估计或区间估计

Auditor’s point estimate or auditor’s range

导致非无保留意见的事项段

Basis for modification paragraph

业务流程

Business process

(交易的)商业理由

Business rationale

经营风险业务风险

Business risk

明显微小

Clearly trivial

比较财务报表

Comparative financial statements

比较信息

Comparative information

被审计单位的互补性控制

Compensating controls of entity under audit

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更新时间2022-03-13 11:23:33【至顶部↑】
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