assertion会计

assertion ：认定

可以这样翻译：

财务报表认定： financial statement assertions

审计财会类英文词汇对照：

审计、财务常用英文词汇审计报告: Audit report 资产负债表：Balance Sheet 损益表：Income statement 利润分配表：Profit distribution statement 会计报表：Financial statement 在抽查的基础上：on a test basis 主任会计师或授权副主任会计师：Chief Accountant or Authorized Assistant Chief Accountant 中国注册会计师：Chinese Certified Public Accountant 无钢印无效：shall not be valid without bearing the embossing seal 年初数，年末数：Opening amounting\ closing amounting 资产负债表：Balance sheet 流动资产：Current assets 货币资金：Cash 短期、长期投资：Short-term、long-term investment 应收票据：Notes receivable 应收账款：Account receivable 坏账准备：Less: provision for bad debt 应收账款净额：Net value of account receivable 预付账款：Advance to supplier 应收出口退税：Receivable drawback for export 应收补贴款： Receivable subsidy 其他应收款：Other receivable 存货：Inventories

认定财务报表认定： financial statement assertions

assertion ：认定Inherent risk (IR):– Susceptibility of an assertion to material misstatementgiven inherent and environmental characteristics, butwithout regard to prescribed control procedures. 内在风险（IR):-不考虑规定的控制程序，在内在和坏境特征下认定存在重大错报的敏感性。