年度审计报告中的会计及审计英语English for Accounting & Auditing in Annual Repor主要内容Contents•年度审计报告框架Framework of Annual Report•年度审计报告中所应用的相关专业会计及审计英语Accounting and Audit English in Annual Report年度审计报告框架Framework of Annual Report审计意见Audit opinion管理层责任Management’s Responsibility for theFinancial Statements注册会计师责任Auditors’ Responsibility审计意见Auditor’s Opinion管理层财务报表Management Financial statements资产负债表Balance Sheet利润表 Income Statements现金流量表 Cash flow statement财务报表附注 Notes to the financial statements年度审计报告范例-管理层责任 (1)Example - Management’s Responsibility(1)年度审计报告范例-管理层责任 (2)Example - Management ’s Responsibility (2)相关会计及审计英语词汇-管理层责任Glossary-Management ’s Responsibilityo 中国企业会计准则 China Accounting Standards forBusiness Enterpriseso 内部控制 Internal controlo 重大错报 Material misstatement o 舞弊或错误 Fraud or erroro 会计政策 Accounting policieso 会计估计Accounting estimates 年度审计报告范例-注册会计师的责任（1）Example - Auditors’ Responsibility(1)相关会计及审计英语词汇-注册会计师的责任 (1)Glossary-Auditors’ Responsibility (1)发表审计意见Express an audit opinion 中国审计准则 China Standards on Auditing 职业道德规范 Ethical requirements合理保证Reasonable assurance年度审计报告范例-注册会计师的责任（2）Example - Auditors’ Responsibility (2)相关会计及审计英语词汇-注册会计师的责任 (2)Glossary-Auditors’ Responsibility (2)披露Disclosures审计证据 Audit evidence注册会计师的判断 Auditor’s judgment重大错报风险的评估Assessment of the risks of material misstatement设计审计程序 Design audit procedures内部控制的有效性The effectiveness of the entity’s internal control年度审计报告范例-注册会计师的责任（3）Example - Auditors ’ Responsibility (3)相关会计及审计英语词汇-注册会计师的责任 (3)Glossary-Auditors’ Responsibility (3)评价恰当性Evaluating the appropriateness充分、适当 Sufficient and appropriate年度审计报告范例 – 审计意见（无保留意见）相关会计及审计英语词汇 - 审计意见Glossary –Auditor’s Opiniono重大方面Material respects o公允反映 Present…fairly o无保留意见Unqualified opinion o保留意见Qualified opinion o无法表示意见 Disclaimer of Opinion o否定意见Adverse opinion年度审计报告财务报表Financial Reports一资产负债表Balance Sheet二利润表Income Statement三现金流量表Cash flow statement四财务报表附注Notes to the financial statements资产负债表框架Framework of Balance Sheet资产负债表 (流动资产)Balance Sheet (Current Assets)货币资金Cash at bank and on hand 交易性金融资产Financial assets held for trading 应收账款 Accounts receivable预付款项 Prepayments其他应收款 Other receivables存货Inventories资产负债表 (非流动资产)Balance Sheet (Non-current Assets)长期股权投资Long-term equity investments 固定资产Fixed assets在建工程 Construction in progress 无形资产 Intangible assets递延所得税资产 Deferred tax assets资产负债表(流动负债）Balance Sheet (Current Liabilities)短期借款Short-term loans交易性金融负债Financial liabilities held for trading应付账款Accounts payable预收款项Advances from customers应付职工薪酬Employee benefits payable应交税费Taxes payable其他应付款Other payables资产负债表(非流动负债)Balance Sheet (Non-Current Liabilities)长期借款 Long-term loans长期应付款 Long-term payables预计负债Provisions递延所得税负债 Deferred tax liabilities资产负债表 (所有者权益)Balance Sheet (Owner’s equity)实收资本Paid-in capital资本公积 Capital reserve盈余公积Surplus reserve未分配利润Retained earnings利润表框架Framework of Income Statement营业收入 Operating income营业成本Operating costs期间费用Period charge营业利润 (亏损) Operating profit (loss)利润 (亏损)总额Profit (loss) before income tax 净利润 (亏损) Net profit (loss) for the year利润表 - 期间费用Income Statement - Period Charge销售费用Selling and distribution expenses管理费用 General and administrative expenses财务费用 Financial expenses现金流量表框架Framework of Cash Flow Statemento直接法 Direct Method经营活动产生的现金流量 Cash flows from operating activities投资活动产生的现金流量 Cash flows from investing activities筹资活动产生的现金流量 Cash flows from financing activitieso间接法 Indirect Method直接法 - 经营活动产生的现金流量Direct Method – Cash Flow from Operating Activities销售商品收到的现金 Cash received from sale of goods 购买商品支付的现金 Cash paid for goods支付的各项税费 Cash paid for all types of taxes直接法 - 投资活动产生的现金流量Direct Method – Cash Flow from Investing Activities收回投资收到的现金 Cash received from disposal of investments取得投资收益收到的现金Cash received from return on investments购建固定资产、无形资产 Cash paid for acquisition of fixed assets, intangible和其他长期资产支付的现金 assets and other long-term assets投资支付的现金Cash paid for acquisition of investments直接法 - 筹资活动产生的现金流量Direct Method – Cash Flow from Financing Activities取得借款收到的现金 Cash received from borrowings偿还债务支付的现金Cash repayments of borrowings分配股利、利润或偿付利息支付的现金 Cash paid for dividends, profits distribution or interest间接法 - 将净利润(亏损)调节为经营活动的现金流量Indirect Method - Reconciliation of Net Profit (Loss) to Cash Flows from Operating Activities净利润(亏损) Net profit (loss) 加:固定资产折旧Add:Depreciationof fixed assets无形资产摊销Amortisation of intangible assets存货的减少(增加) Decrease (increase) in gross inventories经营性应收项目的减少(增加) Decrease (increase) in operating receivables经营活动产生的现金流量净额Net cash inflow (outflow) from operating activities财务报表附注范例（公司基本情况）ABC有限责任公司(以下简称“本公司”)是由A和在D注册的BC在中华人民共和国北京市成立的中外合资经营企业。