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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 相关文章无相关信息
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