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 the Financial 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) 按照中华人民共和国财政部颁布的企业会计准则的规定编制财务报表是贵公司管理层的责任。
The Company’s management is responsible for the pre paration of these financial statements in accordance with China Accounting Standards for Business Enterprises issued by the Ministry of Finance of the People’s Republic of China.年度审计报告范例-管理层责任(2)Example - Management’s Responsibility (2)这种责任包括：(1)设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报；(2)选择和运用恰当的会计政策；(3)作出合理的会计估计。
This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.相关会计及审计英语词汇-管理层责任Glossary-Management’s Responsibility中国企业会计准则China Accounting Standards for Business Enterprises内部控制Internal control重大错报Material misstatement舞弊或错误Fraud or error会计政策Accounting policies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)我们的责任是在实施审计工作的基础上对财务报表发表审计意见。
我们按照中国注册会计师审计准则的规定执行了审计工作。
中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。
Our responsibility is to express an opinion on these financial statements based on our audit.We conducted our audit in accordance with China Standards on Auditing for Certified Public Accountants.Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free from material misstatement.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)审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。
选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。
在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.In making those risk assessments, the auditor considers internal control relevant to the entity's preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control.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)审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。
我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。
An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating theoverall presentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.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）我们认为，贵公司财务报表已经按照中华人民共和国财政部颁布的企业会计准则的规定编制，在所有重大方面公允反映了贵公司20XX年12月31日的财务状况以及20XX年度经营成果以及现金流量。
In our opinion, the financial statements comply with the requirements of China Accounting Standards for Business Enterprises issued by the Ministry of Finance of the People’s Republic of China and present fairly, in all material respects, the financial position of the Company as at 31 December 20XX, results of operations and cash flows of the Company for the year then ended.相关会计及审计英语词汇- 审计意见Glossary –Auditor’s Opinion重大方面Material respects公允反映Present…fairly无保留意见Unqualified opinion保留意见Qualified opinion无法表示意见Disclaimer of Opinion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Assets负债Liabilities流动资产Current assets流动负债Current Liabilities非流动资产Non-current assets非流动负债Non-Current Liabilities所有者权益Owner’s equity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 Statement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 activities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: Depreciation of 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。