年度審計報告中的會計及審計英語EnglishforAccounting&AuditinginAnnualRepor主要內容Contents年度審計報告框架FrameworkofAnnualReport年度審計報告中所應用的相關專業(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管理層財務報表ManagementFinancialstatements資產負債表BalanceSheet利潤表IncomeStatements現(xiàn)金流量表Cashflowstatement財務報表附注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)設計、實施和維護與財務報表編制相關的內部控制，以使財務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上對財務報表發(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報表是否不存在重大錯報獲取合理保證。Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithChinaStandardsonAuditingforCertifiedPublicAccountants.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassuranceastowhetherthefinancialstatementsarefreefrommaterialmisstatement.相關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，以獲取有關財務報表金額和披露的審計證據(jù)。Currentassets流動負債CurrentLiabilities非流動資產Non-currentassets非流動負債Non-CurrentLiabilities所有者權益Owner’sequity資產負債表(流動資產)BalanceSheet(CurrentAssets)貨幣資金Cashatbankandonhand交易性金融資產Financialassetsheldfortrading應收賬款Accountsreceivable預付款項Prepayments其他應收款Otherreceivables存貨Inventories資產負債表(非流動資產)BalanceSheet(Non-currentAssets)長期股權投資Long-termequityinvestments固定資產Fixedassets在建工程Constructioninprogress無形資產Intangibleassets遞延所得稅資產Deferredtaxassets資產負債表(流動負債）BalanceSheet(CurrentLiabilities)短期借款Short-termloans交易性金融負債Financialliabilitiesheldfortrading應付賬款Accountspayable預收款項Advancesfromcustomers應付職工薪酬Employeebenefitspayable應交稅費Taxespayable其他應付款Otherpayables資產負債表(非流動負債)BalanceSheet(Non-CurrentLiabilities)長期借款Long-termloans長期應付款Long-termpayables預計負債Provisions遞延所得稅負債Deferredtaxliabilities資產負債表(所有者權益)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財務費用Financialexpenses現(xiàn)金流量表框架FrameworkofCashFlowStatement直接法DirectMethod經營活動產生的現(xiàn)金流量Cashflowsfromoperatingactivities投資活動產生的現(xiàn)金流量Cashflowsfrominvestingactivities籌資活動產生的現(xiàn)金流量Cashflowsfromfinancingactivities間接法IndirectMethod直接法-經營活動產生的現(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、無形資產Cashpaidforacquisitionoffixedassets,intangible和其他長期資產支付的現(xiàn)金assetsandotherlong-termassets投資支付的現(xiàn)金Cashpaidforacquisitionofinvestments直接法-籌資活動產生的現(xiàn)金流量DirectMethod–CashFlowfromFinancingActivities取得借款收到的現(xiàn)金Cashreceivedfromborrowings償還債務支付的現(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)調節(jié)為經營活動的現(xiàn)金流量IndirectMethod-ReconciliationofNetProfit(Loss)toCashFlowsfromOperatingActivities凈利潤(虧損)Netprofit(loss)加:固定資產折舊Add:Depreciationoffixedassets無形資產攤銷Amortisationofintangibleassets存貨的減少(增加)Decrease(increase)ingrossinventories經營性應收項目的減少(增加)Decrease(increase)inoperatingreceivables經營活動產生的現(xiàn)金流量凈額Netcashinflow(outflow)fromoperatingactivities財務報表附注范例（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營企業(yè)。本公司于XXXX年XX月XX日經商務部批準，領取了外經貿XX字XXXX號批準證書，并于XXXX年XX月XX日領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.相關會計及審計英語詞匯-公司基本狀況Glossary–CompanyStatus中外合資經營企業(yè)Anequityjointventure中外合作經營企業(yè)Aco-operativejointventure外資經營企業(yè)Awhollyforeign-ownedenterprise財務報表附注范例（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)存貨性質的不同，分別采用加權平均法和個別計價法計量。除原材料采購成本外，在產品及產成品還包括直接人工和按照適當比例分配的生產制造費用。ExampleofNotetoFinancialStatements(Inventory)Inventoriesarecarriedatthelowerofcostandnetrealizablevalue.Costofinventoriescomprisesallcostsofpurchase,costsofconversionandothercosts.Inventoriesareinitiallymeasuredattheiractualcost.Costofinventoriesiscalculatedusingtheweightedaverageandspecificidentificationmethodbasedonthenatureoftheinventory.Inadditiontothepurchasingcostofrawmaterials,workinprogressandfinishedgoodsincludedirectlaborcostsandanappropriateallocationofproductionoverheads.相關會計及審計英語詞匯-存貨Glossary-Inventory成本Cost可變現(xiàn)凈值Netrealizablevalue實際成本Actualcost加權平均法Weightedaveragemet