【正文】 administrative expenses持續(xù)經(jīng)營(yíng)Going concern商譽(yù)Goodwill政府補(bǔ)助Government grants毛利率Gross profit ratio擔(dān)保Guarantee持有至到期投資Heldtomaturity investment歷史成本Historical cost可辨認(rèn)性Identifiable減值損失Impairment loss減值準(zhǔn)備Impairment losses利潤(rùn)表Ine statement所得稅Ine tax間接法Indirect method保險(xiǎn)費(fèi)Insurance expense無(wú)形資產(chǎn)Intangible assets應(yīng)付利息Interest payable利率Interest rate 應(yīng)收利息Interest receivable集團(tuán)內(nèi)部銷售Intergroup sales中期財(cái)務(wù)報(bào)表Interim financial statements存貨Inventories投資活動(dòng)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(yíng)企業(yè)Jointventure勞務(wù)成本Labour costs土地使用權(quán)Land use right租賃Lease承租人Lessee出租人Lessor負(fù)債Liability/Liabilities貸款Loan長(zhǎng)期股權(quán)投資Longterm equity investment長(zhǎng)期借款Longterm loans長(zhǎng)期應(yīng)付款Longterm payable長(zhǎng)期應(yīng)收款Longterm receivables少數(shù)股東權(quán)益Minority interests凈利潤(rùn)Net profits非調(diào)整事項(xiàng)Nonadjusting events非流動(dòng)性負(fù)債Noncurrent liabilities營(yíng)業(yè)外支出Nonoperating expenses營(yíng)業(yè)外收入Nonoperating ine經(jīng)營(yíng)活動(dòng)Operating activities經(jīng)營(yíng)租賃Operating lease營(yíng)業(yè)利潤(rùn)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(wù)收入Other operating ine其他應(yīng)付款Other payables其他應(yīng)收款Other receivables所有者權(quán)益Owner’s equity所有權(quán)Ownership實(shí)收資本Paidin capital專利權(quán)Patent資產(chǎn)負(fù)債表日后事項(xiàng)Post balance sheet events溢價(jià)Premium預(yù)付款Prepayment現(xiàn)值Present value以前年度損益事項(xiàng)Prior year profit/loss adjustment商品Product利潤(rùn)Profit利潤(rùn)分配Profit appropriation存貨跌價(jià)準(zhǔn)備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(gòu)成本Purchase costs報(bào)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R(shí)elated party transactions關(guān)聯(lián)方Related party(ies)租賃收入Rental ine重置成本Replacement costs回購(gòu)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/Ine職工薪酬Salary costs 售后租回交易Sale and lease back主營(yíng)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(bào)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(jià)Share/Capital premium所有者權(quán)益Shareholders’ equity短期借款Shortterm 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(shí)性差異Temporary differences交易費(fèi)用Transaction costs可理解性Understandability未分配利潤(rùn)Undistributed profit/Retained earnings未實(shí)現(xiàn)融資收益Unrealized capital gain增值稅Valueadded 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(bào)告Annual report適用的財(cái)務(wù)報(bào)告框架Applicable financial reporting framework按照適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)得到恰當(dāng)會(huì)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(píng)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(huì)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(xiǎn)Audit risk審計(jì)抽樣(抽樣)Audit sampling (sampling)注冊(cè)會(huì)計(jì)師（審計(jì)師）Auditor注冊(cè)會(huì)計(jì)師與財(cái)務(wù)信息Auditor and financial information注冊(cè)會(huì)計(jì)師的專家Auditor’s expert注冊(cè)會(huì)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(wú)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(yíng)風(fēng)險(xiǎn)業(yè)務(wù)風(fēng)險(xiǎn)Business risk明顯微小Clearly trivial比較財(cái)務(wù)報(bào)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完整性Completeness對(duì)集團(tuán)具有財(cái)務(wù)重大性的單個(gè)組成部分Components that are of individual financial significance to the group計(jì)算機(jī)輔助審計(jì)技術(shù)Computerassisted audit techniques審計(jì)的前提條件Conditions for an audit詢證函Confirmation 合并過程Consolidation process控制活動(dòng)Control activities 控制環(huán)境Control environment 控制風(fēng)險(xiǎn)Control risk與審計(jì)相關(guān)的控制Controls relevant to the audit公司治理Corporate governance對(duì)應(yīng)數(shù)據(jù)Corresponding figures截止Cutoff/As of (date)報(bào)告日（與質(zhì)量控制相關(guān)）Date of report (in relation to quality control)財(cái)務(wù)報(bào)表批準(zhǔn)日Date of the approval of the financial statements審計(jì)報(bào)告日Date of the auditor’s report財(cái)務(wù)報(bào)表日Date of the financial statements設(shè)計(jì)、執(zhí)行和維護(hù)適當(dāng)?shù)目刂艱esign, implement and maintain adequate controls (over)檢查風(fēng)險(xiǎn)Detection risk偏差Deviations無(wú)法表示意見Disclaimer of opinion雙重目的測(cè)試Dualpurpose test強(qiáng)調(diào)事項(xiàng)段Emphasis of matter paragraph業(yè)務(wù)工作底稿Engagement documentation/working paper業(yè)務(wù)約定書Engagement letter項(xiàng)目合伙人Engagement partner項(xiàng)目質(zhì)量控制復(fù)核Engagement quality control review項(xiàng)目質(zhì)量控制復(fù)核人員Engagement quality control reviewer項(xiàng)目組Engagement team被審計(jì)單位的風(fēng)險(xiǎn)評(píng)估過程Entity’s risk assessment process評(píng)價(jià)Evaluate可能導(dǎo)致對(duì)被審計(jì)單位持續(xù)經(jīng)營(yíng)能力產(chǎn)生重大疑慮的事項(xiàng)或情況Events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern不符事項(xiàng)Exception存在Existence有經(jīng)驗(yàn)的注冊(cè)會(huì)計(jì)師Experienced auditor專長(zhǎng)Expertise信賴程度Extent of reliance函證External confirmation事實(shí)錯(cuò)報(bào)、判斷錯(cuò)報(bào)和推斷錯(cuò)報(bào)Factual misstatements, judgemental misstatements and projected misstatements財(cái)務(wù)報(bào)表Financial statements舞弊Fraud 舞弊風(fēng)險(xiǎn)因素Fraud risk factors虛假財(cái)務(wù)報(bào)告Fraudulent financial reporting對(duì)財(cái)務(wù)報(bào)表使用者理解財(cái)務(wù)報(bào)表至關(guān)重要Fundamental to users’ understanding of the financial statements治理Governance集團(tuán)Group集團(tuán)項(xiàng)目合伙人Group engagement partner集團(tuán)層面控制Groupwide controls歷史財(cái)務(wù)信息Historical financial information識(shí)別、評(píng)估和應(yīng)對(duì)重大錯(cuò)報(bào)風(fēng)險(xiǎn)Identify, assess and respond to risk of material misstatement無(wú)法獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)