【正文】 ine 稅前可扣除項目Tax deductible items 稅收減免Tax deduction or exemption 計稅差異Tax differences 到期應納稅款Tax due 漏稅/逃稅Tax evasion 免稅Tax exemption 納稅申報Tax filing 本期稅額Tax for the period/year 已納稅額Tax paid 應納稅額Tax payable 納稅期限Tax payment deadline 稅率Tax rate 減稅Tax reduction 退稅Tax refund 稅收附加Tax surcharge 起征點Tax threshold 計稅價格Tax value/Taxable price 減免稅額Tax資本公積Capital reserve資本化Capitalization/Capitalized現(xiàn)金流量Cash flows庫存現(xiàn)金Cash on hand公允價值變動Change in fair value股東權益變動表Changes in equity可比性Comparability混合金融工具Compound financial instruments代銷商品Consignment goods合并資產(chǎn)負債表Consolidated balance sheet合并利潤表Consolidated ine statement合并股東權益變動表Consolidated statement of changes in equity建造合同Construction contract在建工程Construction in progress或有資產(chǎn)Contingent asset或有負債Contingent liability可轉換公司債券Convertible notes會計差錯更正Correction of accounting errors成本法Cost method主營業(yè)務成本Cost of sales from principal activities貸Credit貨幣計量Currency measurement流動資產(chǎn)Current assets流動負債Current liabilities借Debit債務重組Debt restructuring遞延收益Deferred ine 遞延所得稅Deferred tax遞延所得稅資產(chǎn)Deferred tax assets遞延所得稅負債Deferred tax liabilities折舊Depreciation稀釋每股收益Diluted earnings per share直接費用Direct costs直接人工Direct labour直接材料Direct materials直接法Direct method披露Disclosure折現(xiàn)系數(shù)Discount factor折現(xiàn)率Discount rate任意盈余公積Discretionary surplus reserve處置成本Disposal costs應付股利Dividend payable應收股利Dividend receivable應付職工薪酬Employee benefits payables股權投資Equity investment權益法Equity method 預計負債Estimated liabilities/Provision預計使用壽命Estimated useful life費用Expenses公允價值Fair value融資租賃Finance lease金融資產(chǎn)Financial assets交易性金融資產(chǎn)Financial assets held for trading 財務費用Financial expenses金融工具Financial instruments金融負債Financial liabilities財務報告Financial reporting籌資活動Financing activities產(chǎn)成品Finished products/goods固定資產(chǎn)Fixed assets固定資產(chǎn)清理Fixed assets pending for disposal境外經(jīng)營Foreign operations特許權Franchise right記賬本位幣Functional currency公允價值變動收益/（損失）Gains/Losses on changes in fair value管理費用General and administrative expenses持續(xù)經(jīng)營Going concern商譽Goodwill政府補助Government grants毛利率Gross profit ratio擔保Guarantee持有至到期投資Heldtomaturity investment歷史成本Historical cost可辨認性Identifiable減值損失Impairment loss減值準備Impairment losses利潤表Ine statement所得稅Ine tax間接法Indirect method保險費Insurance expense無形資產(chǎn)Intangible assets應付利息Interest payable利率Interest rate 應收利息Interest receivable集團內(nèi)部銷售Intergroup sales中期財務報表Interim financial statements存貨Inventories投資活動Investing activities投資成本Investment cost投資收益Investment ine投資性房地產(chǎn)Investment property合營企業(yè)Jointventure勞務成本Labour costs土地使用權Land use right租賃Lease承租人Lessee出租人Lessor負債Liability/Liabilities貸款Loan長期股權投資Longterm equity investment長期借款Longterm loans長期應付款Longterm payable長期應收款Longterm receivables少數(shù)股東權益Minority interests凈利潤Net profits非調(diào)整事項Nonadjusting events非流動性負債Noncurrent liabilities營業(yè)外支出Nonoperating expenses營業(yè)外收入Nonoperating ine經(jīng)營活動Operating activities經(jīng)營租賃Operating lease營業(yè)利潤Operating profit其他資本公積Other capital reserve其他綜合收益Other prehensive ine其他業(yè)務收入Other operating ine其他應付款Other payables其他應收款Other receivables所有者權益Owner’s equity所有權Ownership實收資本Paidin capital專利權Patent資產(chǎn)負債表日后事項Post balance sheet events溢價Premium預付款Prepayment現(xiàn)值Present value以前年度損益事項Prior year profit/loss adjustment商品Product利潤Profit利潤分配Profit appropriation存貨跌價準備Provision for diminution in value of inventories固定資產(chǎn)減值準備Provision for impairment of fixed assets損失準備Provision for loss采購成本Purchase costs報酬率Rate of return原材料Raw materials預收款項Receipts in advance確認Recognition/Recognize可收回金額Recoverable amount可變現(xiàn)凈值Recoverable value關聯(lián)交易Related party transactions關聯(lián)方Related party(ies)租賃收入Rental ine重置成本Replacement costs回購Repurchase研究開發(fā)費用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/Ine職工薪酬Salary costs 售后租回交易Sale and lease back主營業(yè)務收入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銷售費用Selling expenses股本Share capital股份期權Share options股本/資本溢價Share/Capital premium所有者權益Shareholders’ equity短期借款Shortterm loans專項應付款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計稅基礎Tax basis應交稅費Taxes payable暫時性差異Temporary differences交易費用Transaction costs可理解性Understandability未分配利潤Undistributed profit/Retained earnings未實現(xiàn)融資收益Unrealized capital gain增值稅Valueadded tax在產(chǎn)品Work in progress審計客戶關系和審計業(yè)務的接受與保持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在集團層面實施的分析程序Analytical procedures at group level年度報告Annual report適用的財務報告框架Applicable financial reporting framework按照適用的財務報告編制基礎得到恰當會計處理和披露Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework(審計證據(jù)的)適當性Appropriateness (of audit evidence)認定Assertions評估Assess保證Assurance審計調(diào)整Audit adjustment審計工作底稿Audit documentation/Audit working paper審計證據(jù)Audit evidence審計檔案Audit file會計師事務所Audit firm/Accounting firm 審計意見Audit opinion審計計劃Audit plan審計風險Audit risk審計抽樣(抽樣)Audit sampling (sampling)注冊會計師（審計師）Auditor注冊會計師與財務信息Auditor and financial information注冊會計師的專家Audito