年度审计报告中的会计及审计英语
审计词汇表
audit 审计attestation 鉴证auditoffinancialstatements 财务报表审计highlevelsofassurance高水平保证compilation 编制reliability 可靠性relevance 相关性1professionalskepticism职业谨慎objectivity 客观性professionalcompetence专业胜任能力auditengagementletter 业务约定书theclient 委托人theexistingCPA 现任注册会计师thesuccessorCPA 后任注册会计师theprecedingCPA 前任注册会计师issuetheauditreport 出具审计报告expert 专家theboardofdirectors董事会determinethenature ，timingandextentoftheauditprocedures时间和范围ageneralknowledgeof——初步了解―――的情况amoreknowledgeof ——进一步了解的情况确定审计程序的性质、theprioryear ' sworkingpapers 以前年度工作底稿minutesofmeeting 会议纪要businessrisks 经营风险accountingestimate 会计估计managementrepresentations 管理层声明goingconcernassumption 持续经营假设auditplan 审计计划error 错误fraud 舞弊misappropriationofassets 侵占资产materiality 重要性misstatementsoromissions 错报或漏报subsequentevents 期后事项auditrisk 审计风险detectionrisk 检查风险inappropriateauditopinion 不适当的审计意见materialmisstatement 重大的错报tolerablemisstatement 可容忍错报theacceptablelevelofdetectionrisk 可接受的检查风险walk-throughtest 穿行测试flowchart 流程图auditevidence 审计证据substantiveprocedures 实质性程序assertions 认定existence 存在occurrence 发生completeness 完整性rightsandobligations 权利和义务valuationandallocation 计价和分摊cutoff 截止accuracy 准确性classification 分类inspection 检查supervisionofcounting 监盘observation 观察confirmation 函证computation 计算analyticalprocedures 分析程序vouch 核对trace 追查auditsampling 审计抽样error 误差expectederror 预期误差population 总体samplingrisk 抽样风险non-samplingrisk 非抽样风险samplingunit 抽样单位statisticalsampling 统计抽样tolerableerror 可容忍误差theriskofunderreliance 信赖不足风险theriskofoverreliance 信赖过度风险theriskofincorrectrejection 误拒风险theriskofincorrectacceptance 误受风险cashreceipt 现金收入cashdisbursement 现金支出bankstatement 银行对账单bankreconciliation 银行存款余额调节表balancesheetdate 资产负债表日netrealizablevalue 可变现净值saleinvoice 销售发票pricelist 价目表positiveconfirmationrequest 积极式询证函negativeconfirmationrequest 消极式询证函auditreport 审计报告unqualifiedopinion 无保留意见qualifiedopinion 保留意见disclaimerofopinion 无法表示意见adverseopinion 否定意见Chap.1“四大”会计师事务所：普华永道Princewater-houseCoopers 安永Ernst&Young毕马威KPMG德勤DeloitteToucheTohmatsu安达信ArthurAnderson安然Enron世通worldcom国际机构的名称：国际会计师联合会IFAC 国际会计师联合会下设的国际审计和鉴证准则理事会IAASB 美国注册会计师协会AICPA 中国注册会计师协会CICPA 审计audit内部审计internalaudit风险导向审计方法risk-orientedauditapproachChap.2审阅业务review有限责任公司制limitedliabilitycompanies,LLCs有限责任合伙制limitedliabilitypartnerships,LLPsChap.3注册会计师职业道德规范codeofethicsforprofessionalaccountants Rulesofprofessionalconduct独立independence客观objectivity公正integrity专业胜任能力professionalcompetence应有关注duecare保密confidentialityconfidence职业行为professionalconduct技术准则technicalstandards 实质上的独立和形式上的独立Independenceinfactandappearance 费用fee佣金commission经济利益interest经济利益的冲突conflictsofinterest 舞弊fraud差错errorChap.4 鉴证业务assuranceservices质量管理qualitycontrolofauditChap.5 注册会计师的法律责任Professionalresponsibility/legalliability “深口袋”理论deep-pockettheory 诉讼爆炸litigationexplosion 违约breachthecontract 过失negligence 欺诈illegalactsChap.6审计目标auditobjectives财务报表认定：financialstatementassertions 存在existence 权利与义务rightsandobligations发生occurrence完整性completeness准确性和计价accuracyandvaluation分类和可理解性classificationandunderstandability 截止cut-off财务报表循环cycles业务约定书engagementletter管理层声明reportofthedirector s ' responsibilitiesforthefinancialstatement mentrepresentation Chap.7审计证据auditevidence审计工作底稿auditworkingpaper审计记录auditrecordsChap.8计划工作planning重要性materiality审计风险auditrisk书/manage检查风险detectionrisk重大错报风险riskofmaterialmisstatementChap.9风险评估riskevaluation分析程序analyticalprocedures内部控制internalcontrol控制环境controlenvironment信息系统与沟通informationsystemandcommunicationChap.10控制测试testofcontrol报表层次重大错报materialmisstatementonleveloffinancialstatement 认定层次重大错报materialmisstatementonlevelofassertion实质性程序substantiveproceduresChap.11舞弊fraudChap.12审计抽样sampling抽样风险samplingrisk非抽样风险non-samplingrisk统计抽样statisticalsampling非统计抽样non-statisticalsampling Chap.13Salesandreceivablescycle Chap.14Purchasesandpayablescycle Chap.15Inventoryrecordingcycle监盘physicalinspectionChap.16Investmentandfinancecycle Chap.17Auditofmonetaryassets Chap.18 完成审计工作finishtheauditwork 期初余额openingbalance期后事项subsequentevents 或有事项contingenteventsChap.19审计报告Auditreport审计报告的要素标题title收件人receiver引言段introduction管理层对财务报表的责任段management ' srespon sibilityforthefinancialstatements注册会计师的责任段auditor ' sresponsibility审计意见段opinion注册会计师的监管和盖章auditor ' ssignature会计师事务所的名称、地址和盖章auditor saddress 报告日期dateoftheAuditor ' sreport无保留意见unqualifiedauditreport保留意见qualifiedopinion 无法表示意见disclaimer 否定意见adverse。
审计、财务常用英文词汇
审计类财会英语审计、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<中国注册会计师独立审计准则>：the Independent Auditing Standard for Chinese Certified Public Accountants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待转其他业务支出：Other business expense to be transferred 待摊费用：Prepaid expense待处理流动资产净损失：Net loss of current assets to be settled 一年内到期的长期债券投资：Long-term bonds investment due in 1 year其他流动资产：Other current assets流动资产合计：Total current assets固定资产：fixed assets固定资产原价：Original value of fixed assets累计折旧：accumulated depreciation固定资产净值：Net value of fixed assets固定资产清理：Disposal of fixed assets在建工程：Construction in process待处理固定资产净损失：Net loss of fixed assets to be settled固定资产合计：Total fixed assets无形资产及递延资产：Intangible assets & deferred assets递延税项目：Deferred tax负债及所有者权益：Liabilities & owner’s equity流动负债：current liabilities短期/长期借款：Short-term/long-term loan应付票据：Notes payable预收账款：Advance from clients其他应付款：Other payable应付工资：Accrued payroll应付福利费：Welfare payable应交税金/应付利润：Tax/ Profits payable其他应交款：Unpaid others预提费用：Accrued expense一年内到期的长期负债：Long-term liabilities due in 1 year应付债券：Bonds payable长期应付款：Long-term payable实收资本：Paid-in capital资本公积：Capital accumulation盈余公积：Surplus accumulation其中：公益金：Including; commonweal funds本年利润：Profits of current year未分配利润：Undistributed profits损益表/利润表：Income statement产品（商品）销售收入：Revenue of sales of products (commodities)出口产品销售收入：sales income of export products销售折扣与折让：Discount& transfer of sales产品销售净额；Net value of sales of products产品销售税金/成本：sales tax/cost of products出口产品销售成本：Sales cost of export products销售费用（经营费用）：Sales expense (operation expense)产品销售利润：Sales profits of products加：其他业务利润：Add: other business profits营业/管理/财务费用；operation/overhead / finance expense利息支出（减利息收入）：Interest expense (Less: interest income)汇兑损失（减汇兑收益）：Exchange loss(exchange income)营业利润：Operation profits投资收益；Return on investment主营业务收入：Revenue of main business主营业务成本：cost of main business主营业务税金及附加：Tax & surtax of main business营业外收入/支出：Non-operation income /expense投资收益：return on business补贴收入：subsidy income以前年度损益调整：Adjustment for profits & loss of previous year所得税：income tax利润分配表：Profits Distribution Statement法定盈余公积：legal surplus accumulation法定公益金：Legal commonweal funds年初/末未分配利润： Undistributed profits of opening / closing year已弥补亏损：Loss being made up可供所有者分配的利润：Profits distributable to owner已分配股利：Distributed dividends其他转入：other transferred in提取法定公益金：Retained legal commonweal funds提取职工奖励及福利基金：Retained employee’s bonus & welfare funds提取储备基金：retained reversed funds提取企业发展基金：retained enterprise development funds利润归还投资：Retained profits into investor应付优先股/普通股股利：Dividends payable to preference / common stock提取任意盈余基金：Retained random surplus accumulation转作资本的普通股股利：Dividends of common stock transferred into capitall 附注：annotation to *《企业法人营业执照》：Business License for Legal Person经营期限：operation period投产：begin to produce采用的会计政策：Accounting policies implemented《企业会计准则》：Accounting Standard for Enterprises《工业企业会计制度》：Accounting System for Industrial Enterprise会计期间：Fiscal year记账原则和计价基础：Accounting principle and valuation basis 会计核算；Accounting records以权责发生制为原则；base on accrual-basis principle以历史成本为计价基础：be valued at one’s historical cost坏账：bad debt直接转销法：direct amortized method存货核算方法：Accounting method of inventories存货的够入与入库：inventories at purchasing and inventories to warehouse使用年限：service life固定资产折旧：Depreciation of fixed assets采用直线法平均计算：Be calculated using average service life method预计使用年限：anticipated service life预计净残值：anticipated net residual value使用年限：actual useful life专用生产设备：production machinery equipment收入实现条件：Recognition of revenue订单法：order method增值税：value added tax (VAT)现金：cash on hand银行存款：Bank deposit账龄：account-age期末余额：closing balance产成品：finished products实收资本: Paid-in capital本年实际：Actual amount of current year办公费； office expenses差旅费：traveling expenses电话费: telephone charge水电费：water and electricity charge金融机构手续费：Handling change of finance authority出资额：investment amount档案查询专用章：Special Seal for Archive Inquiry工商行政管理局：Administration for Industry and Commerce套印无效：Overprint shall be ineffective主管：authoritative organ原审批单位：the original examine and approve authority会计报表审计 Auditing Financial statements资本验证 Capital verification企业财务会计制度设计Setting up financial systems for enterprises exchange business代理记帐 Bookkeeping services外汇年检专项审计 Special audit and annual auditing of foreign exchange business企业合并、分立、清算审计Auditing transactions such as enterprises’ merger、split and liquidation投资可行性研究 Feasibility analysis for investment project百阳英语学院整理。
审计英文词汇整理.doc
审计英文词汇整理.docoverall financial statement level and in 存在related account balances and transaction 发生levels 财务报表层和相关账户、交易层完整性or omissions 错报或漏报obligations 权利和义务总计allocation 计价和分摊events 期后事项截止the financial statements 调整财务报表准确性additional audit procedures 实施追加的审计分类程序检查risk 审计风险of counting 监盘risk 检查风险观察audit opinion 不适当的审计意见函证misstatement 重大的错报计算misstatement 可容忍错报procedures 分析程序acceptable level of detection risk 可接受的核对检查风险追查level of material misstatement risk 重大错sampling 审计抽样报风险的评估水平误差business 小规模企业error 预期误差system 会计系统总体of control 控制测试risk 抽样风险test 穿行测试risk 非抽样风险沟通unit 抽样单位流程图sampling 统计抽样of internal control 重新执行error 可容忍误差evidence 审计证据of under reliance 信赖不足风险procedures 实质性程序of over reliance 信赖过度风险risk of incorrect acceptance 误受风险opinion否定意见trial balance 试算平衡表审计词汇cross-referencing 索引和交叉索引审计法 Audit Law, Audit Act 现金收入审计法实施条例the Implementary Rules of the disbursement 现金支出Audit lawstatement 银行对账单审计标准 audit criteria ， audit standard reconciliation 银行存款余额调节表审计准则 auditing standard sheet date 资产负债表日审计原则 auditing principlesvalue 可变现净值审计手册 audit manualroom 仓库公认审计准则 Generally Accepted Auditinginvoice 销售发票Standardslist 价目表审计法律规范 audit laws and regulationsconfirmation request 积极式询证函审计体制 audit systemconfirmation request 消极式询证函审计权限 audit purview ；audit jurisdiction ；requisition 请购单audit mandatereport 验收报告审计职责 audit responsibilitymargin 毛利审计监督audit supervision ；supervision overhead 制造费用through auditingrequisition 领料单审计管辖权 audit jurisdiction存货盘点审计执法 implementation of audit laws andcertificate 债券regulationscertificate 股票审计处理 audit sanctionreport 审计报告审计处罚 audit penalty被审计单位依法审计 conduct auditing in accordance withof the audit report 审计报告的收件人lawsopinion 无保留意见审计意见 audit opinionopinion 保留意见审计决定 audit decision审计建议audit suggestion, audit 绕过计算机审计auditing around the computer recommendation 通过计算机审计 auditing through the computer复核意见conclusion of audit review 计算机辅助审计computer-assited audit审计复议 audit appeal 信息技术审计 IT audit审计听证audit hearing 合法性审计compliance audit, regularityaudit审计复核 audit review 合规性审计 compliance audit审计战略 audit strategy 综合审计 comprehensive audit审计计划 audit plan 效益审计 value for money audit （ VFM audit ）审计方案 auditing program 绩效审计 performance audit 审计目标 auditing objective 财务审计 financial audit审计范围 audit scope 财务报表审计 financial statement audit 审计内容audit coverage 财务收支审计audit of financial revenues and审计结论 audit conclusion expenditures审计任务 audit assignments 决算审计 final account audit审计结果 audit finding 经济责任审计 accountability audit审计报告audit report 任中经济责任审计middle term accountability审计方法 audit method audit审计过程auditing process 离任经济责任审计term-end accountability审计证据 audit evidence audit审计测试 audit test 管理审计 management audit审计风险 audit risk 项目审计 project audit审计抽样 audit sampling 外部审计 external audit审计软件 audit software 内部审计 internal audit审计程序 auditing procedures 政府审计 government audit审计调查 audit investigation 联合审计 joint audit审计小组 audit team 实地审计 field audit审计线索 audit trail 期末审计 final audit定期审计periodic audit 注册公共会计师certified publicaccountant 初次审计 initial audit （ CPA）初步审计 preliminary audit 特许会计师 chartered accountant （ CA）事后审计 post-audit 审计经费 audit funds事前审计 pre-audit 审计业务费 audit operating expense事中审计concurrent audit 审计专项经费special funds for auditing专项审计 special audit 无保留意见 :unqualified opinion法定审计 statutory audit 保留意见 qualified opinion后续审计 successive audit 无法表示意见 : disclaimer of opinion 跟踪审计 follow up audit 否定意见 :adverse opinion全过程审计whole process auditing突击审计surprise audit审计报告audit report标准报告standard report长式报告long-form report短式报告short-form report审计工作报告audit working report审计结果公告Announcement of Audit Findings审计长 Auditor General副审计长Deputy Auditor General审计主任chief auditor资深审计师senior auditor审计师（员）auditor注册内部审计师certified internal auditor（ CIA）注册信息系统审计师certified informationsystems auditor（CISA）。
常用审计英语术语
accounting estimate 会计估计accounts receivable 应收账款accruals listing 应计项目挂牌accruals 应计项目accuracy 准确性adverse opinion 否定意见agreed-upon procedures 约定审查业务analysis of errors 错误的分析（法,学）研究anomalous error 反常的错误association of chartered certified accounts（ACCA）assurance engagement 保证约定assurance 保证audit 审计,审核,核数audit acceptance 审计承兑audit approach 审计靠近audit committee 审计委员会,审计小组audit engagement 审计业务约定书audit evaluation 审计评价audit evidence 审计证据audit plan 审计计划audit program 审计程序audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit staffing 审计工作人员audit timing 审计定时audit trail 审计线索auditing standards 审计准则auditors report 审计报告bad debts 坏账bank 银行bank reconciliation 银行对账单,余额调节表beneficial interests 受益权business risk 经营风险cash count 现金盘点confidence 信任confidentiality 保密性confirmation of accounts receivable 应收账款的查证conflict of interest 利益冲突contingent asset 或有资产contingent liability 或有负债control environment 控制环境control procedures 控制程序control risk 控制风险cost 成本creditors 债权人audit files审计档案date of report 报告的日期depreciation 折旧,贬值detection risk 检查风险direct verification approach 直接核查法directional testing 方向的抽查disagreement with management 与经营的不一致disclaimer of opinion 拒绝表示意见distributions 分销,分派documenting the audit process 证明审计程序due care 应有关注engagement letter 业务约定书error 差错evaluating of results of audit procedures 审计手序的结果评估external audit 独立审计final audit 期末审计financial statement assertions 财政报告宣称financial 财务finished goods 产成品。
会计专业英语词汇
一．会计与环境Accounting period会计期Accounting process 会计程序Accounting 会计，会计学Accrual basis 权责发生制Annual report 年度报告Audit 审计Auditing 审计，审计学Balance sheet 资产负债表Budgeting 预算Cash and cash equivalents 现金及现金等价物Cash basis 现金收付制Cash flow statement 现金流量表Certified public accountant 注册会计师Corporation 公司Cost accounting 成本会计Economic entity 经济实力Financial accounting 财务会计Forecast 预测General purpose financial statements 通用财务报表Generally accepted accounting principles 一般公认会计准则Going concern 持续经营Income statement 利润表Internal auditing 内部审计International Accounting Standard Board 国际会计准则理事会Managerial（management）accounting 管理会计(monetary) unit of measurement 货币计量Not-for-profits 非营利组织Partnership 合伙Performance 业绩Prospectus 招股说明书Sole proprietorship 独资企业Stewardship（accountability）of management 管理当局的受托责任二．会计概念与原则Asset 资产Balance between benefit and cost 权衡成本效益comparability可比性completeness完整性confirmatory role 确证作用Current cost现行成本Equity 权益Expense 费用Faithful representation 如实反映Framework for the Preparation and Presentation of Financial Statements编报财务报表的框架Gain 利得Historical cost 历史成本Income 收益Income tax 所得税Inventory 存货Liability 负债Loss 损失Lower of cost and net realizable value成本与可变现净值孰低法Materiality 重要性Neutrality 中立性Non-monetary assets 非货币性资产Predictive role 预测作用Present value 现值Prudence (conservatism,)谨慎Realizable (settlement) value 可变现价值Receivable 应收帐款Reliability 可靠性Revenue 收入Segment 企业分部Substance over form 实质重于形式Timeliness 及时性Understandability 可理解性三．财务报表Account form 账户式Account payable 应付账款Accrued liability 应计负债Administrative expense 管理费用Amortization 摊销Available-for-sale security 可供出售证券Bond 债券Borrowing 借款Comprehensive income 综合收益Cost of sales 销售成本Current asset 流动资产Current item 流动性项目Current liability 流动负债(capital) reserve （资本）公积Depreciation 折旧Direct method 直接法Discontinued operation 终止营业Distribution cost 销售费用Equity method 权益法Finance cost 财务费用Financing activities 筹资活动Finished good 产生品Foreign currency translation adjustment 外币折算差额Goodwill 商誉Indirect method 间接法Intangible asset 无形资产Inventory 存货Investing activities 投资活动Investment 投资Mortgage 抵押借款Multiple-step from 多步式Non-current asset 非流动资产Notes payable 应付账款Operating activities 投资活动Operating cycle 营业周期Prepaid expense 预付费用Property plant and equipment 固定资产Raw material 原材料Receivable 应收账款Report form 报告式Retained earnings 留存收益Share capital 股本Short-term investment 短期投资Single-step form 单步式Taxes payable 应交税金Treasury bill 一年以内短期国债Treasury note 五年以内中期国债Wages payable 应付工资Work in progress 在产品四．会计循环Account 账户Accounting equation 会计等式Accrual 应计Accrued asset 应计资产Accrued liability 应计负债Accumulated depreciation 累计折旧Adjusted trail balance 调整后的试算平衡表Adjusting entry 调整分录Allowance for doubtful accounts 坏账准备Cash dividend 现金股利Closing entry 结账分录Common stock 普通股Contra account 抵减账户Credit 贷项，信贷Debit 借项，借方Deferral 递延Deferred expense 递延费用Deferred revenue 递延收入Depreciation 折旧Dividend 股利Double-entry bookkeeping system 复式记账Entry 分录Income Summary account 本年利润账户Journal 日记账Ledger 分类账Par value 面值Permanent account 永久性账户Post 过账Post-closing trail balance 结账后试算平衡Sales discount 销售折扣Sales returns and allowance 销售退回与折让Salvage value 残值Temporary account 暂时性账户Trail balance 失算平衡表T-account T型账户Unearned revenue 预计收入Valuation adjustments 计价调整五．流动资产Administrative overhead 管理间接费用Aging receivable 应收账款账龄分析Average cost 平均成本法Bad debt 坏账Bank reconciliation 银行存款余额调节表Bank statement 银行对账单Cash book 现金账Cash equivalents 现金等价物Cash on hand 库存现金Cash short and over 现金尾差，现金短溢Cost flow assumption 成本流转假设Count 盘存Demand deposit 活期存款Deposit in transit 在途存款Deposit to guarantee contract performance 合同履行保证金Direct labor 直接人工Direct material 直接材料Dividend receivable 应收股利Equity investment 权益投资Finished goods 产生品First-in first-out 先进先出法Fixed production overhead 固定制造费用Import duty 进口税金Interest receivable 应收利息IOU 借据Last-in last-out 后进先出法Lower of cost and net realizable value 成本与可变现净值孰低法Maturity date 到期日Moving or cumulative weighted average 移动加权平均Net realizable value 可变现净值Notes receivable 应收票据Overdraft 银行透支Overtime premium 加班津贴Past due 过期Periodic system 定期盘存制Perpetual system 永续盘存制Petty cash fund 备用金Prudence concept 谨慎性原则Raw material 原材料Rebate 回扣Redeemable preference shares 可赎回优先股Retail method 零售价法Reverse 转回Selling cost 销售费用Specific identification 个别认定法Standard cost 标准成本Subsidiary record 明细记录Supplies 无聊，价值较低的材料Trade discount 商业折扣Trade receivable 应收账款Variable production overhead 可变制造费用Work in progress 在产品Write down 减记六．投资，固定资产与无形资产Amortize 摊销Amortize cost 摊余成本Arm’s length transaction 公平交易Available-for-sale investments 可供出售投资Capitalize 资本化Carrying amount 账面价值Consolidated financial statements 合并财务报表Control 控制Depreciable amount 应计折旧额Derecognize 终止确认Effective interest rate method 实际利率法Equity method 权益法Estimated residual value 预计残值Fair value 公允价值Financial asset 金融资产Financial instrument 金融工具Fixed or float interest rate 固定或浮动利率Held on freehold 拥有所有权Held on leasehold 又有使用权Held-to-maturity investments 持有至到期投资Identifiable 可辨认Impairment 减值Internally generated 自创Investee 被投资方Investment income 投资收益Investment property 投资性房地产Knowledgeable willing parties 熟悉情况，自愿的双方Ordinary shares 普通股Parent company 母公司Physical substance 实物形态Quoted market price 市场报价Recoverable amount 可回收金额Reducing balance method 余额递减折旧法Research and development costs 研究和开发支出Revaluation surplus 重估增值Evaluation 重估Significant 重大影响Straight-line-method 直线法或年限平均法Subsidiary company 子公司Sum-of-the-year digits method 年数综合法Surplus cash 现金盈余Write off 注销记为费用七．负债Adjunct account 附属账户At par 平价Bonus 奖金Book value(carrying value) 账面价值Callable bonds 可提前赎回债券Cash discount 现金折扣Cash dividend 现金股利Compound instrument 混合股利Deferred revenue 递延收入Discount rate 折现率Discount 折价Face value 面值Good & Service Tax(GST) 货物和劳务税Gross price method 总价法Income tax 所得税Indirect taxation 间接课税Installment 分期Interest-bearing 带息，附息Leverage 杠杆Lien 留置权，质权Mortgage bonds 抵押债券Net price method 净价法Notes payable 应付票据Payroll tax 工资薪金税Premium 溢价Provision 准备Retained earnings 留存收益Sales tax 销售税Social security and unemployment insurance 社会保障税和失业保险金Tax authorities 税务机关Tax deduction 税前抵扣Value Added Tax 增值税Warrant 认股权Warranty 产品质保Yield 收益率Zero-coupon bonds 零息债券八．所有者权益Additional paid-in capital 股本溢价Callability 可赎回优先股Cash dividend 现金股利Common stock 普通股Convertibility 可转换（优先股）Cost flow assumption 成本流转假设Cost method 成本法Cumulative 积累（优先股）Declaration date 股利宣告日Fair market value 公允市价Legal capital 法定资本Limited liability 有限责任Liquidate 清算Par value method 面值法Par value 面值Participation 参加（优先股）Payment date 股利支付日Securities Law 证券法Shareholders or stockholders 股东Shares outstanding 流通在外的股份Stock dividend 股票股利Stock dividend distributable 应付股票股利Stock option 股票期权Stock split 股票分割Treasury stock 库存股九.经营成果Associating cause and effect 因果关系配比Cash discount 现金折扣Commission 销售佣金Consideration 对价Cost of sales 销售成本Dealer 经销商Department store 百货商店Gross amount 总额Immediate recognition 立即确认Installment sales 分期收款销售Matching 配比Nominal value 名义价值Ordinary operating activities 经常经营活动Refund 退款Sales allowance 销售折让Sales returns 销售退回Shipping cost 运费Systematic and rational allocation 系统合理分摊Trade discount 销售折扣Value-added tax 增值税Volume rebate 数量折扣Warranty cost 产品质量保证费用Written off 注销十. 财务报表分析Accounting policy 会计政策Asset turnover 资产周转率Auditors’ report 审计报告Base amount 基数Base year 基期或期年Business risk 经营风险Chairman’ s statement 董事长报告Common-size statement 统一量度式财务报表，同比报Comparative statement 比较报表Credit scoring 信用评级Cross-sectional comparison 同行业比较Director’ report 董事会报告DuPont system 杜邦分析系统Economic environment 经济环境Financial asset 财务资产Financial leverage 财务杠杆Financial ratio 财务比率Government statistics 政府统计数据Net income to sales 销售净利润Net profit margin 边际净利率Ratio analysis 比率分析Return on assets(ROA) 资产报酬率Return on equity(ROE) 权益资产报酬率Return on sales(ROS) 销售资产报酬率Time-series comparison时间序列比较Trend analysis 趋势分析Working capital 营运资本十一.成本要素Allocation rate 分配率Clock card 工时卡Cost Allocation 成本分配Cost object 成本对象Cost Tracing 成本汇集Department overhead 部门制造费用Direct labor 直接人工Direct material 直接材料Direct method 直接分配法Indirect labor 间接人工Indirect material 间接材料Manufacturing overhead 制造费用Payroll system 工资系统Reciprocal method 交互分配法Step-down method 顺序分配法十三.管理会计Budgeted balance sheet 预算资产负债表Budgeted statement of cash flows 预算现金流量表Capital expenditures budget 资本支出预算Cash budget 现金预算Cost center 成本中心Cost of goods sold budget 产品销售成本预算Direct labor budget 直接人工预算Direct material budget 直接材料预算Efficiency variance 效率差异Favorable variance 有利差异Financial budget 财务预算Fixed overhead capacity variance 固定性制造费用能量差异Fixed overhead expenditure variance固定性制造费用耗费差异Fixed overhead variance 固定性制造费用差异Investment center 投资中心Labor cost variance 人工成本差异Labor efficiency variance 人工效率差异Labor rate variance 人工工资率差异Material cost variance 材料成本差异Material price variance材料价格差异Material usage variance材料使用差异Operating budget 经营预算Overhead budget 间接费用预算Price standards 价格标准Price variance 价格差异Production budget 生产预算Profit center 利润中心Quantity standards 数量标准Responsibility center 责任中心Revenue budget 收入预算Revenue center 收入中心Sales forecast 销售预测Unfavorable variance 不利差异Unit standard cost 标准单位成本Variable overhead efficiency variance 变动性制造费用效率差异Variable overhead expenditure variance变动性制造费用耗费差异Variable overhead variance变动性制造费用差异。
年度审计报告中的会计及审计英语-推荐下载
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 preparation 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。
会计类英语单词
会计类英语单词一、导言英语作为国际通用语言，在现代社会中扮演着重要的角色。
学习会计类英语单词对于从事会计相关工作的人员来说尤为重要。
本文将介绍一些常用的会计类英语单词及其释义，帮助读者更好地理解和掌握这些专业术语。
二、常用会计类英语单词1. Accountant：会计师2. Accrual：应计3. Asset：资产4. Audit：审计5. Balance sheet：资产负债表6. Budget：预算7. Depreciation：折旧8. Equity：股本9. Expense：费用10. Financial statement：财务报表11. Income statement：利润表12. Interest：利息13. Ledger：总账14. Liabilities：负债15. Profit：利润16. Revenue：收入17. Tax：税收18. Trial balance：试算平衡表19. Wage：工资20. Working capital：营运资本三、对会计类英语单词的进一步解读1. Accountant（会计师）Accountant指的是负责处理和记录财务和税务事务的专业人员。
他们负责准确地记录和分析财务数据，并根据法律法规进行合规处理。
2. Accrual（应计）Accrual是指在会计报表中记录收入和费用时，以实际发生的时间为准。
这意味着即使在现金流发生之前或之后，也要将相关项目计入账目。
3. Asset（资产）Asset是指企业所拥有的有形或无形的东西，具有经济价值。
资产可以包括现金、股票、土地、建筑物等。
4. Audit（审计）Audit是指对企业的财务记录进行全面检查和评估的过程。
审计的目的是确认财务数据的真实性和准确性，以及检查企业是否遵守财务相关法规和准则。
5. Balance sheet（资产负债表）Balance sheet是一份会计报表，用于呈现企业在特定时间点上的资产、负债和所有者权益的情况。
英文审计报告
英文审计报告Audit ReportTo: [Client's Name]From: [Auditor's Name]Date: [Date]Subject: Audit Report1. IntroductionWe have conducted an audit of [Client's Name] for the financial year ended [End Date]. The objective of this audit was to express an independent opinion on the fairness and truthfulness of the financial statements prepared by the management of [Client's Name].2. Scope of AuditOur audit was conducted in accordance with generally accepted auditing standards. These standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatements. 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 in the financial statements, whether due to fraud or error.3. Auditor's OpinionBased on our audit, we are pleased to provide an unqualified audit opinion on the financial statements of [Client's Name]. This meansthat, in our opinion, the financial statements present fairly, in all material respects, the financial position of [Client's Name] as of [End Date] and the results of its operations and its cash flows for the year then ended in accordance with the applicable financial reporting framework.4. Key Audit FindingsDuring the course of our audit, we identified certain significant matters that we believe should be brought to your attention:a) Revenue Recognition: We noted that the company recognized revenue on a percentage of completion basis for long-term contracts. We reviewed the contracts and found that the method of revenue recognition was appropriate and in accordance with accounting standards.b) Accounts Receivable: We examined the company's procedures for recording accounts receivable and found them to be adequate. We also tested a sample of accounts receivable and found no material misstatements.c) Inventory: We tested the company's inventory reconciliation process and found it to be accurate. The company has controls in place to prevent any material misstatements.5. management's ResponseManagement has reviewed our audit findings and provided us with their responses, which we believe adequately address the matters raised during the audit. They have agreed to take corrective actions where necessary to strengthen internal controls and improvefinancial reporting.6. ConclusionBased on our audit procedures and the evidence obtained, we believe that the financial statements of [Client's Name] present fairly, in all material respects, the financial position of the company as of [End Date], and the results of its operations and cash flows for the year then ended.We appreciate the cooperation and assistance provided by the management throughout the audit process. If you have any questions or require further information, please feel free to contact us.Yours faithfully,[Auditor's Name][Position][Company Name]。
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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。