会计审计专业英语 (11)
CPA会计审计英语
79 accounts receivable aging schedule 应收账款账龄分析表
80 accounts receivable assigned 已转让应收账款
81 accounts receivable collection period 应收账款收款期
67 accounting rules 会计规则
68 accounting standard 会计标准,会计准则
69 accounting standardization 会计标准化
70 accounting system ①会计制度②会计系统
71 accounting transaction会计业务,会计账务
123 additional paid-in capital附加实缴资本
124 adequate disclosure 充分披露
125 adjunct account 附加账户
126 adjustable-rate bond 可调整利率债券
127 adjusted gross income
8 above par 超过票面价值
9 absolute amount绝对数,绝对金额
10 absolute value 绝对值
11 absorb 摊配,转并
12 absorption account摊配账户,转并账户
13 absorption costing 摊配成本计算法
14 abstract 摘要表
62 accounting practice 会计实务
63 accounting principle 会计原则
审计考试中用到的英文单词（一）
1.audit 审计2.attestation 鉴证3.credibility 可信赖程度4.audit of financial statements 财务报表审计5.agreed-upon procedures 执⾏商定程序6.high levels of assurance ⾼⽔平保证pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12. professional competence 专业胜任能⼒13.Senior/CPA-in-charge 项⽬经理14.audit engagement letter 业务约定书15.recurring audit 连续审计16.the client 委托⼈17.change CPA 更换注册会计师18.the existing CPA 现任注册会计师19.the successor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.issue the audit report 出具审计报告22.expert 专家23.the board of directors 董事会24.knowledge of the entity‘ s business 了解被审计单位情况25.assess material misstatement risks评估重⼤错报风险26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围27.a general knowledge of ————- 初步了解―――的情况28.a more knowledge of—————— 进⼀步了解的情况29.the prior year‘s working papers 以前年度⼯作底稿30.minutes of meeting 会议纪要31.business risks 经营风险32.appropriateness 适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 持续经营假设36.audit plan 审计计划37.significant audit areas 重点审计领域38.error 错误39.fraud舞弊40.modified or additional procedures 修改或追加审计程序41.misappropriation of assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 异常压⼒44.the suspected noncompliance 涉嫌存在违法⾏为45.materialiy 重要性46.exceed the materiality level 超过重要性⽔平47.approach the materiality level 接近重要性⽔平48.an acceptably low level 可接受⽔平49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 错报或漏报51.aggregate 总计52.subsequent events 期后事项53.adjust the financial statements 调整财务报表54.perform additional audit procedures 实施追加的审计程序55.audit risk 审计风险56.detection risk 检查风险57.inappropriate audit opinion 不适当的审计意见58.material misstatement 重⼤的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重⼤错报风险的评估⽔平62.simall business ⼩规模企业63.accounting system 会计系统64.test of control 控制测试65.walk-through test 穿⾏测试。
注册会计师考试《审计》常用英文单词大全
注册会计师考试《审计》常用英文单词大全1.audit 审计2.attestation 鉴证3.credibility 可信赖程度4.audit of financial statements 财务报表审计5.agreed-upon procedures 执行商定程序6.high levels of assurance 高水平保证pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12. professional competence 专业胜任能力13.Senior/CPA-in-charge 项目经理14.audit engagement letter 业务约定书15.recurring audit 连续审计16.the client 委托人17.change CPA 更换注册会计师18.the existing CPA 现任注册会计师19.the successor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.issue the audit report 出具审计报告22.expert 专家23.the board of directors 董事会24.knowledge of the entity‘s business 了解被审计单位情况25.assess material misstatement risks 评估重大错报风险26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围27.a general knowledge of ——初步了解―――的情况28.a more knowledge of——进一步了解的情况29.the prior year‘s working papers 以前年度工作底稿30.minutes of meeting 会议纪要31.business risks 经营风险32.appropriateness 适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 持续经营假设36.audit plan 审计计划37.significant audit areas 重点审计领域38.error 错误39.fraud舞弊40.modified or additional procedures 修改或追加审计程序41.misappropriation of assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 异常压力44.the suspected noncompliance 涉嫌存在违法行为45.materialiy 重要性46.exceed the materiality level 超过重要性水平47.approach the materiality level 接近重要性水平48.an acceptably low level 可接受水平49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 错报或漏报51.aggregate 总计52.subsequent events 期后事项53.adjust the financial statements 调整财务报表54.perform additional audit procedures 实施追加的审计程序55.audit risk 审计风险56.detection risk 检查风险57.inappropriate audit opinion 不适当的审计意见58.material misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.simall business 小规模企业63.accounting system 会计系统64.test of control 控制测试65.walk-through test 穿行测试munication 沟通67.flow chart 流程图68.reperformance of internal control 重新执行69.audit evidence 审计证据70.substantive procedures 实质性程序71.assertions 认定72.esistence 存在73.occurrence 发生pleteness 完整性75.rights and obligations 权利和义务76.valuation and allocation 计价和分摊77.cutoff 截止78.accuracy 准确性79.classification 分类80.inspection 检查81.supervision of counting 监盘82.observation 观察83.confirmation 函证putation 计算85.analytical procedures 分析程序86.vouch 核对87.trace 追查88.audit sampling 审计抽样89.error 误差90.expected error 预期误差91.population 总体92.sampling risk 抽样风险93.non- sampling risk 非抽样风险94.sampling unit 抽样单位95.statistical sampling 统计抽样96.tolerable error 可容忍误差97.the risk of under reliance 信赖不足风险98.the risk of over reliance 信赖过度风险99.the risk of incorrect rejection 误拒风险100. the risk of incorrect acceptance 误受风险101.working trial balance 试算平衡表102.index and cross-referencing 索引和交叉索引103.cash receipt 现金收入104.cash disbursement 现金支出105.bank statement 银行对账单106.bank reconciliation 银行存款余额调节表107.balance sheet date 资产负债表日 realizable value 可变现净值109.storeroom 仓库110.sale invoice 销售发票111.price list 价目表112.positive confirmation request 积极式询证函113.negative confirmation request 消极式询证函114.purchase requisition 请购单115.receiving report 验收报告116.gross margin 毛利117.manufacturing overhead 制造费用118.material requisition 领料单119.inventory-taking 存货盘点120.bond certificate 债券121.stock certificate 股票122.audit report 审计报告123.entity 被审计单位124.addressee of the audit report 审计报告的收件人125.unqualified opinion 无保留意见126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见128.adverse opinion 否定意见。
会计审计专业英语 (11)
Amortization of an intangible asset with an indefinite useful life is prohibited by International Accounting Standards. Instead, such an intangible asset should be tested for impairment annually.
Future Economic Benefits
Future economic benefits include not only future revenue from the sale of products or services but also cost savings.
11-2 Recognition ans Measurement of Intangible Assets
Key Terms
patent (专利)
trademark (商标)
franchise (特许权) deferred charge (递延费用) start-up costs (生产准备成本) organization costs (开办费) research and development cost (研究与开发支出) goodwill (商誉) natural resources (自然资源)
Control
Control is defined as the power to obtain the future economic benefits generated by the resource and the ability to deny access to those benefits to others.
审计英文词汇（5篇范例）
审计英文词汇（5篇范例）第一篇：审计英文词汇1.audit审计2.attestation鉴证3.credibility可信赖程度4.audit of financial statements 财务报表审计5.agreed-upon procedures 执行商定程序6.high levels of assurance 高水平保证pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12.professional competence 专业胜任能力13.Senior/CPA-in-charge 项目经理14.audit engagement letter 业务约定书15.recurring audit 连续审计16.the client 委托人17.change CPA 更换注册会计师18.the existing CPA 现任注册会计师19.the successor CPA 后任注册会计师20.the preceding CPA 前任注册会计师21.issue the audit report 出具审计报告22.expert 专家23.the board of directors 董事会24.knowledge of the entity‘ s business 了解被审计单位情况25.assess material misstatement risks评估重大错报风险26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围27.a general knowledge of初步了解―――的情况28.a more knowledge of 进一步了解的情况29.the prior year‘s working papers 以前年度工作底稿30.minutes of meeting 会议纪要31.business risks 经营风险32.appropriateness 适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 持续经营假设36.audit plan 审计计划37.significant audit areas 重点审计领域38.error 错误39.fraud 舞弊40.modified or additional procedures 修改或追加审计程序41.misappropriation of assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 异常压力44.the suspected noncompliance 涉嫌存在违法行为45.materialiy 重要性46.exceed the materiality level 超过重要性水平47.approach the materiality level 接近重要性水平48.an acceptably low level 可接受水平49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 错报或漏报51.aggregate 总计52.subsequent events 期后事项53.adjust the financial statements 调整财务报表54.perform additional audit procedures 实施追加的审计程序55.audit risk 审计风险56.detection risk 检查风险57.inappropriate audit opinion 不适当的审计意见58.material misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed levelof material misstatement risk 重大错报风险的评估水平62.simallbusiness 小规模企业63.accountingsystem 会计系统64.testof control 控制测试65.walk-throughtest 穿行测试munication沟通67.flowchart 流程图68.reperformanceof internal control 重新执行69.auditevidence 审计证据70.substantiveprocedures 实质性程序71.assertions认定72.esistence存在73.occurrence发生pleteness完整性75.rightsand obligations 权利和义务76.valuationand allocation 计价和分摊77.cutoff截止78.accuracy准确性79.classification分类80.inspection检查81.supervisionof counting 监盘82.observation观察83.confirmation函证putation计算85.analyticalprocedures 分析程序86.vouch核对87.trace追查88.auditsampling 审计抽样89.error误差90.expectederror 预期误差91.population总体92.samplingrisk 抽样风险93.non-sampling risk 非抽样风险94.samplingunit 抽样单位95.statisticalsampling 统计抽样96.tolerableerror 可容忍误差97.therisk of under reliance 信赖不足风险98.therisk of over reliance 信赖过度风险99.therisk of incorrect rejection 误拒风险100.the risk of incorrect acceptance 误受风险101.workingtrial balance 试算平衡表102.indexand cross-referencing 索引和交叉索引103.cashreceipt 现金收入104.cashdisbursement 现金支出105.bankstatement 银行对账单106.bankreconciliation 银行存款余额调节表 107.balancesheet date 资产负债表日realizable value 可变现净值109.storeroom仓库110.saleinvoice 销售发票111.pricelist 价目表112.positiveconfirmation request 积极式询证函113.negativeconfirmation request 消极式询证函114.purchaserequisition 请购单115.receivingreport 验收报告116.grossmargin 毛利117.manufacturingoverhead 制造费用118.materialrequisition 领料单119.inventory-taking存货盘点120.bondcertificate 债券121.stockcertificate 股票122.auditreport审计报告123.entity被审计单位124.addresseeof the audit report 审计报告的收件人125.unqualifiedopinion 无保留意见126.qualifiedopinion 保留意见127.disclaimerof opinion 无法表示意见128.adverseopinion 否定意见第二篇：审计常用英文词汇审计常用英文词汇1.Assurance engagements and external audit鉴证业务和外部审计Materiality，true and fair presentation，reasonable assurance重要性，真实、公允反映，合理保证Appointment，removal and resignation of auditors注册会计师的聘用，解聘和辞职Types of opinion： unmodified opinion，modified opinion，adverse opinion，disclaimer of opinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见Professional ethics： independence，objectivity，integrity，professional competence，due care，confidentiality，professional behavior职业道德：独立、客观和公正，专业胜任能力，应有的关注，保密性，职业行为Engagement letter审计业务约定书2.Planning and risk assessment审计计划和风险评估General principles一般原则Plan and perform audits with an attitude of professionalskepticism计划和执行审计业务应保持应有的职业怀疑态度Audit risks = inherent risk ×control risk ×detection risk审计风险=固有风险×控制风险×检查风险Risk-based approach风险导向型审计Understanding the entity and knowledge of the business 了解被审单位Assessing the risks of material misstatement and fraud估计重大错报或舞弊的风险Materiality（level），tolerable error重要性水平，可容忍误差Analytical procedures分析性复核程序Planning an audit制定审计计划Audit documentation： working papers审计记录：工作底稿The work of others利用其他人的工作Rely on the work of experts利用专家工作Rely on the work of internal audit利用内部审计人员的工作3.Internal control内部控制The evaluation of internal control systems内部控制系统评价T ests of control控制测试Substantive procedures（time，nature，extent）实质性程序（时间，性质，范围）Transaction cycles：revenue，purchases，inventory，etc.4.Audit evidence审计证据Obtain sufficient，appropriate audit evidence获取充分、适当的审计证据Assertions contained in the financial statements：completeness，occurrence，existence，measurement，presentation and disclosure，rights and obligations财务报表所包含的认定：完整性，发生，存在，计价，表达和披露，权利和义务The audit of specific items具体项目的审计Receivables： confirmation应收账款：函证Inventory：counting，cut-off，confirmation of inventory held by third parties存货：盘点，截止测试，对第三方持有存货进行函证Payables：supplier statement reconciliation，confirmation应付账款：供应商对账，函证Bank and cash： bank confirmation货币资金：银行函证Auditing sampling审计抽样5.Review复核Subsequent events期后事项Going concern持续经营Management representations管理层声明Audit finalization and the final review：unadjusted differences终结审计和最后复核：未调整差异第三篇：审计英文词汇整理1.audit审计2.attestation鉴证3.credibility可信赖程度4.audit of financial statements 财务报表审计5.agreed-upon procedures 执行商定程序6.high levels of assurance 高水平保证pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12.professional competence 专业胜任能力13.Senior/CPA-in-charge 项目经理14.audit engagement letter 业务约定书15.recurring audit 连续审计16.the client 委托人17.change CPA 更换注册会计师18.the existing CPA 现任注册会计师19.the successor CPA 后任注册会计师20.the preceding CPA 前任注册会计师21.issue the audit report 出具审计报告22.expert 专家23.the board of directors 董事会24.knowledge of the entity‘ s business 了解被审计单位情况25.assess material misstatement risks评估重大错报风险26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围27.a general knowledge of初步了解―――的情况28.a more knowledge of 进一步了解的情况29.the prior year‘s working papers 以前工作底稿30.minutes of meeting 会议纪要31.business risks 经营风险32.appropriateness 适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 持续经营假设36.audit plan 审计计划37.significant audit areas 重点审计领域38.error 错误39.fraud舞弊40.modified or additional procedures 修改或追加审计程序41.misappropriation of assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 异常压力44.the suspected noncompliance 涉嫌存在违法行为45.materialiy 重要性46.exceed the materiality level 超过重要性水平47.approach the materiality level 接近重要性水平48.an acceptably low level 可接受水平49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 错报或漏报51.aggregate 总计52.subsequent events 期后事项53.adjust the financial statements 调整财务报表54.perform additional audit procedures 实施追加的审计程序55.audit risk 审计风险56.detection risk 检查风险57.inappropriate audit opinion 不适当的审计意见58.material misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.simall business 小规模企业63.accounting system 会计系统64.test of control 控制测试65.walk-through test 穿行测试munication沟通67.flowchart 流程图68.reperformance of internal control 重新执行69.audit evidence 审计证据70.substantive procedures 实质性程序71.assertions认定72.esistence存在73.occurrence发生pleteness完整性75.rightsand obligations 权利和义务76.valuationand allocation 计价和分摊77.cutoff截止78.accuracy准确性79.classification分类80.inspection检查81.supervision of counting 监盘82.observation观察83.confirmation函证putation计算85.analytical procedures 分析程序86.vouch核对87.trace追查88.audit sampling 审计抽样89.error误差90.expected error 预期误差91.population总体92.sampling risk 抽样风险93.non-sampling risk 非抽样风险94.sampling unit 抽样单位95.statistical sampling 统计抽样96.tolerable error 可容忍误差97.therisk of under reliance 信赖不足风险98.therisk of over reliance 信赖过度风险99.therisk of incorrect rejection 误拒风险100.the risk of incorrect acceptance 误受风险101.working trial balance 试算平衡表102.indexand cross-referencing 索引和交叉索引103.cashreceipt 现金收入104.cash disbursement 现金支出105.bank statement 银行对账单106.bank reconciliation 银行存款余额调节表107.balance sheet date 资产负债表日realizable value 可变现净值109.store room仓库110.sale invoice 销售发票111.price list 价目表112.positive confirmation request 积极式询证函113.negativeconfirmation request 消极式询证函114.purchase requisition 请购单115.receiving report 验收报告116.gross margin 毛利117.manufacturing overhead 制造费用118.material requisition 领料单119.inventory-taking存货盘点120.bond certificate 债券121.stock certificate 股票122.audit report 审计报告123.entity被审计单位124.addressee of the audit report 审计报告的收件人125.unqualified opinion 无保留意见126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见128.adverse opinion 否定意见审计词汇审计法 Audit Law, Audit Act审计法实施条例 the Implementary Rules of the Audit law 审计标准 audit criteria，audit standard 审计准则 auditing standard 审计原则 auditing principles 审计手册audit manual公认审计准则 Generally Accepted Auditing Standards审计法律规范audit laws and regulations 审计体制audit system审计权限 audit purview； audit jurisdiction；audit mandate 审计职责 audit responsibility审计监督 audit supervision； supervision through auditing 审计管辖权 audit jurisdiction审计执法 implementation of audit laws and regulations审计处理 audit sanction 审计处罚 audit penalty依法审计 conduct auditing in accordance with laws 审计意见audit opinion审计决定 audit decision审计建议audit suggestion, audit recommendation 复核意见conclusion of audit review 审计复议 audit appeal 审计听证 audit hearing 审计复核audit review 审计战略audit strategy 审计计划audit plan审计方案auditing program审计目标auditing objective 审计范围audit scope 审计内容audit coverage 审计结论audit conclusion 审计任务audit assignments 审计结果 audit finding 审计报告 audit report 审计方法audit method 审计过程auditing process 审计证据audit evidence 审计测试 audit test 审计风险 audit risk审计抽样 audit sampling审计软件 audit software审计程序 auditing procedures 审计调查 audit investigation 审计小组 audit team审计线索 audit trail 工作底稿 working paper绕过计算机审计auditing around the computer 通过计算机审计auditing through the computer 计算机辅助审计computer-assited audit 信息技术审计 IT audit合法性审计compliance audit, regularity audit 合规性审计compliance audit 综合审计 comprehensive audit效益审计value for money audit（VFM audit）绩效审计performance audit财务审计 financial audit财务报表审计 financial statement audit 财务收支审计 audit of financial revenues and expenditures决算审计 final account audit经济责任审计 accountability audit任中经济责任审计 middle term accountability audit 离任经济责任审计term-end accountability audit 管理审计management audit 项目审计project audit 外部审计external audit 内部审计internal audit 政府审计 government audit 联合审计 joint audit 实地审计 field audit 期末审计 final audit 期中审计 interim audit 定期审计periodic audit初次审计 initial audit初步审计 preliminary audit 事后审计 post-audit 事前审计 pre-audit 事中审计concurrent audit 专项审计special audit 法定审计statutory audit 后续审计 successive audit 跟踪审计 follow up audit 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 information systems auditor（CISA）注册公共会计师certified public accountant（CPA）特许会计师 chartered accountant（CA）审计经费 audit funds审计业务费audit operating expense 审计专项经费special funds for auditing 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第四篇：英文工作经历词汇_范文英文工作经历词汇2008-01-28 15:58工作经历work experience 工作经历 occupational history 工作经历professional history 职业经历specific experience 具体经历responsibilities 职责 second job 第二职业achievements 工作成就，业绩 administer 管理assist 辅助 adapted to 适应于accomplish 完成（任务等）appointed 被认命的adept in 善于analyze 分析authorized 委任的；核准的 behave 表现break the record 打破纪录breakthrough 关键问题的解决control 控制 conduct 经营，处理cost 成本；费用 create 创造demonstrate 证明，示范 decrease 减少design 设计 develop 开发，发挥devise 设计，发明 direct 指导double 加倍，翻一番 earn 获得，赚取effect 效果，作用 eliminate 消除enlarge 扩大 enrich 使丰富exploit 开发（资源，产品）enliven 搞活establish 设立（公司等）；使开业evaluation 估价，评价execute 实行，实施 expedite 加快；促进generate 产生 good at 擅长于guide 指导；*纵 improve 改进，提高initiate 创始，开创 innovate 改革，革新invest 投资 integrate 使结合；使一体化justified 经证明的；合法化的launch 开办（新企业）maintain 保持；维修 modernize 使现代化negotiate 谈判nominated 被提名；被认命的overcome 克服perfect 使完善；改善perFORM 执行，履行 profit 利润be promoted to 被提升为 be proposed as 被提名（推荐）为realize 实现（目标）获得（利润）reconstruct 重建recorded 记载的refine 精练，精制registered 已注册的 regenerate 更新，使再生replace 接替，替换 retrieve 挽回revenue 收益，收入 scientific 科学的，系统的self-dependence 自力更生 serve 服务，供职settle 解决（问题等）shorten 减低……效能simplify 简化，精简 spread 传播，扩大standard 标准，规格 supervises 监督，管理supply 供给，满足 systematize 使系统化test 试验，检验well-trained 训练有素的valuable 有价值的target 目标，指标working model 劳动模范 advanced worker 先进工作者个人资料name 姓名 in.英寸pen name 笔名 ft.英尺alias 别名 street 街Mr.先生 road 路Miss 小姐 district 区Ms（小姐或太太）house number 门牌Mrs.太太 lane 胡同，巷age 年龄 height 身高bloodtype 血型 weight 体重address 地址 born 生于permanent address 永久住址 birthday 生日province 省 birthdate 出生日期city 市 birthplace 出生地点county 县 home phone 住宅电话prefecture 专区 office phone 办公电话autonomous region 自治区 business phone 办公电话nationality 民族；国籍 current address 目前住址citizenship 国籍 date of birth 出生日期native place 籍贯 postal code 邮政编码duel citizenship 双重国籍 marital status 婚姻状况family status 家庭状况 married 已婚single 未婚 divorced 离异separated 分居 number of children 子女人数health condition 健康状况 health 健康状况excellent（身体）极佳 short-sighted近视far-sighted 远视 ID card 身份证date of availability 可到职时间 membership 会员、资格president 会长 vice-president 副会长director 理事 standing director 常务理事society 学会 association 协会secretary-general 秘书长 research society 研究会工作目标objective 目标 position desired 希望职位job objective 工作目标 employment objective 工作目标career objective 职业目标 position sought 谋求职位position wanted 希望职位 position applied for 申请职位离职原因for more specialized work 为更专门的工作for prospects of promotion 为晋升的前途for higher responsibility 为更高层次的工作责任for wider experience 为扩大工作经验due to close-down of company 由于公司倒闭 due to expiry of employment 由于雇用期满sought a better job 找到了更好的工作 to seek a better job 找一份更好的工作业余爱好hobbies 业余爱好 play the guitar 弹吉他reading 阅读 play chess 下棋play 话剧 long distance running 长跑play bridge 打桥牌 collecting stamps 集邮play tennis 打网球 jogging 慢跑sewing 缝纫 travelling 旅游listening to symphony 听交响乐 do some clay scultures 搞泥塑A Useful Glossary for Personal Resumesname 姓名 present address 目前住址alias 别名 permanent address 永久住址pen name 笔名 postal code 邮政编码date of birth 出生日期 home phone 住宅电话birthdate 出生日期 office phone 办公电话born 生于 business phone 办公电话birthplace 出生地点 Tel.电话birthday 生日 * 性别age 年龄 male 男native place 籍贯 female 女province 省 Mr.先生city 市 Miss 小姐autonomous region 自治区 Mrs.太太prefecture 专区 Ms 小姐或太太county 县 height 身高nationality 民族；国籍 cm.厘米citizenship 国籍 ft.英尺duel citizenship 双重国籍 in.英寸address 地址 weight 体重current address 目前住址 kg 公斤lbs 磅 very good 很好marital status 婚姻状况 good 好 family status 家庭状况 strong强壮married 已婚short-sighted近视single/unmarried 未婚far-sighted 远视divorced 离婚 color-blind 色盲separated 分居 ID card 身份证number of children 子女人数date of availability 可到职时间none 无 available 可到职street 街 membership 会员、资格lane 胡同，巷 president 会长road 路 vice-president 副会长district 区 director 理事house number 门牌 standing director 常务理事health 健康状况 secretary-general 秘书长health condition 健康状况 society 学会bloodtype 血型 association 协会excellent（身体）极佳 research society 研究会education 学历“Three Goods” student 三好学生educational background 教育程度 excellent League member 优秀团员educational history 学历 excellent leader 优秀干部curriculum 课程 student council 学生会major 主修 off-job training 脱产培训minor 副修 in-job training 在职培训educaitonal highlights 课程重点部分 educational system 学制curriculum included 课程包括 academic year 学年specialized courses 专门课程 semester 学期（美）courses taken 所学课程 term 学期（英）courses completed 所学课程 president 校长special taining 特别训练 vice-president 副校长social practice 社会实践 dean 院长part-time jobs 业余工作 assistant dean 副院长summer jobs 暑期工作 academic dean 教务员vacation jobs 假期工作 department chairman 系主任refresher course 进修课程 professor 教授extracurricular activities 课外活动 associate professor 副教授physical activities 体育活动 guest professor 客座教授recreational activities 娱乐活动 lecturer 讲师academic activities 学术活动 teaching assistant 助教social activities 社会活动 research fellow 研究员rewards 奖励 research assistant 助理研究员scholarship 奖学金 supervisor 论文导师principal 中学校长（美）Paty branch secretary 党支部书记headmaster 中小学校长（英）League branch secretary 团支部书记master 小学校长（美）commissary in charge of organization 组织委员dean of studies 教务长 commissary in charge of publicity 宣传委员dean of students 教导主任 degree 学位teacher 教师 post doctorate 博士后probation teacher 代课教师 doctor(Ph.D)博士tutor 家庭教师 master 硕士governess 女家庭教师 bachelor 学士intelligence quotient 智商 student 学生pass 及格 graduate student 研究生fail 不及格 abroad student 留学生marks 分数 returned student 回国留学生trades 分数 foreign student 外国学生scores 分数 undergraduate 尚未取得学位的大学生examination 考试 senior 大学四年级/高中三年级学生grade 年级 junior 大学三年级/高中二年级学生class 班级 sophomore 大学二年级/高中一年级学生monitor 班长 freshman 大学一年级学生vice-monitor 副班长 guest student 旁听生（英）commissary in charge of studies 学习委员 auditor 旁听生（美）commissary in charge of entertainment 文娱委员government-sponsored student 公费生 commissary in charge ofsports 体育委员 commoner 自费生commissary in charge of physical labour 劳动委员 extern 走读生day-student 走读生 old girl 女校毕业生（英）intern 实习生 half-timer 选读生prize fellow 奖学金生 evening student 夜校生boarder 寄宿生 frog-green 新生classmate 同班同学repeater 留级生schoolmate 同校同学alumnus 校友graduate 毕业生apprentice 学徒personal management 人事管理casual leave 例假；事假sick leave 病假office hours 办公时间eight-hour shift 8小时工作制shift *班morning session 上午班evening/night shift 小/大夜班day shift 日班attendance book 签到本late book 迟到本day off 休息日coffee break 上班中的休息时间work day 工作日work hour 工作时间working conditions 工作环境work permit 工作证work overtime 加班salary 薪水 wages 工资salary raise 加薪windfall 外快traveling allowance(for official trip)差旅费annual pension 年薪 year-end bonus 年终奖overtime pay 加班费punch the clock 打卡time recorder 打卡机sneak out 开溜on probation 试用 probation staff 试用人员agreement of employment 聘书evaluation of employee 考绩employee evaluation form 考绩表dock pay 扣薪unpaid leave 无薪假take-home pay（税后）净薪release pay 遣散费salary deduction 罚薪第五篇：建筑工程常用英文词汇Construction Site 建筑工地Apologize for any inconvenience caused during building operation 对施工期间带来的不便表示歉意。
审计常用英语词汇
1.Letter of Engagement审计业务约定书2.Assurance engagement and external audit鉴证业务和外部审计3.Audit approach审计方法4.Staffing人员安排5.Deadline截止日期6.Group Audit集团审计7.Materiality重要性8.Fraud舞弊；欺诈9.Professional skepticism职业怀疑10.Going concern永续经营11.Tolerable Error可容忍错误12.True and fair presentation真实公允披露13.Reasonable assurance合理保证14.Appointment, removal and resignation of auditors注册会计师（审计人员）的聘用、解聘和辞职15.Types of opinion: unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见16.Due care合理关注17.Independence独立18.Integrity诚信19.Audit risk = inherent risk x control risk x detection risk审计风险=固有风险x控制风险x检查风险20.Assessing the risks of material misstatement and fraud估计（评估）重大错报或舞弊的风险21.Analytical procedure分析程序22.Audit documentation: working paper审计记录：工作底稿23.Rely on the work of experts依靠专家工作24.Internal audit内部审计25.Evaluation of internal control内部控制评估26.Test of control控制测试test of design, test of operation27.Substantive procedure （time, nature, extent）实质性程序（时间、性质和程度）28.Transaction cycle交易循环29.Audit evidence审计证据30.Population（样本选取的）总体31.Assertion认定32.Classification分类pleteness完整性34.Occurrence发生35.Existence存在36.Measurement计量37.Presentation列示38.Disclosure披露39.Accuracy精确，精准（准确性）40.Rights权利41.Valuation估值42.Obligation义务43.Positive/negative confirmation积极/消极函证44.Counting盘点45.Cut-off截止测试46.Subsequent events随后事项（期后事项）47.Quality control质量控制48.Management representation管理层声明49.‘Emphasis of matter’paragraph强调事项段50.Corporate governance公司治理机制51.Assessment评估52.Internal Control System内部控制制度53.Test of control控制测试54.Accounting System会计制度55.Seek寻找56.Reduced减少的57.Extensive延展的58.Substantive procedures实质性程序59.Transaction交易60.Balance余额61.Materiality:重要性62.Omission：遗漏63.Misstatement：错报64.Materiality level:重要性水平65.Influence：影响66.Economic decision：经济决策67.Therefore：因此68.Ensure：确保69.Discover：发现70.Rather than：除了、而不是71.Risk exposure：风险敞口72.Point of view：观点73.Sales：销售收入74.Base：基数；基础75.Pre-tax：税前76.Percentage：百分比77.Guidance指引，指导78.Entity主体79.Sufficient足够的，充足的80.Identify识别，辨认81.Due to由于82.Audit procedure审计程序83.ISA，International Standard on Audit国际审计准则84.Essential实质的，本质的85.Aspect方面86.In accordance with和……一致，遵照87.Continuous持续的，连续的88.Dynamic动态的89.Throughout（表示时间）自始至终，在……期间90.Observation观察91.Inspection检查92.Regulatory监管的，调整的93.Reporting framework报告框架94.Nature性质95.Business risk商业风险96.Undertake担任，承揽，保证97.Occurrence: 发生98. Accuracy: 准确性99.Cut-off: 截止100.Classification: 分类101.Existence: 存在102.Rights and obligations: 权利和义务pleteness: 完整性104.V aluation and allocation: 计价和分摊105.Occurrence and rights and obligations: 发生及权利和义务pleteness: 完整性107.Classification and understandability: 分类和可理解性108.Accuracy and valuation: 准确性和计价109. Assertion: 认定110. Assertions about presentation and disclosure: 与列报相关的认定111. Substantive testing（实质性程序）112. Sales and trade receivables（销售和收款）113. Purchase and trade payables（采购和付款）114. Inventory and store（存货和仓储）115. Financing and investment（筹资和投资）116. Bank and cash（银行资金和现金）117. Analytical review分析性复核118. Analytical procedure分析程序119. Provision for doubtful debts坏账准备110. Letter of Confirmation（函证）111. Positive/negative confirmation（积极/消极函证）112. Observe and record观察和记录113. Follow up后续跟进114.Inspection（检查）115.Inquiry（询问）（seeking information from knowledgeable persons）116.Confirmation（函证）（a specific type of enquiry, the process of obtaining a representation from a third party）117. Recalculation（重新计算）（checking the mathematical accuracy of documents or records）118.Re performance（重新执行）（the auditor’s independence execution of procedures previously performed by entity staff）。
审计的专业术语中英对照汇总
审计的专业术语中英对照汇总在审计领域中，存在许多专业术语，以下是一些常见的术语及其中英对照：1. 审计(Audit)审计是指对一个机构或个人的财务记录、报表和账户进行审核，并对其合规性和准确性进行评估的过程。
2. 审计师(Auditor)审计师是指专门从事审计工作的专业人员，负责审核财务信息和报告，以确定其合法性和准确性。
3. 内部审计(Internal Audit)内部审计是指一个组织内部的审计活动，由独立于被审计部门的内部审计员进行，以评估和改进组织的内部控制和风险管理。
4. 外部审计(External Audit)外部审计是由独立于被审计组织的审计师进行的审计活动，旨在评估和表达对被审计组织财务报表的意见。
合规性审计是指对一个机构或个人的业务行为是否遵循法规和政策的审计。
6. 经济利益审计(Financial Audit)经济利益审计是指对一个机构或个人的财务报表和账户进行审核，以确定其准确性、完整性和可靠性。
7. 风险审计(Risk Audit)风险审计是指对一个组织的风险管理和内部控制体系进行评估的审计活动。
8. 循环审计(Cycle Audit)循环审计是指对一个组织的特定业务过程（例如采购、销售等）进行审核，以评估其效率和合规性。
9. 目标审计(Objective Audit)目标审计是指衡量一个组织是否达到其规定的目标和目标的审计活动。
10. 管理审计(Management Audit)管理审计是对一个组织的管理过程和方法进行评估的审计活动。
11. 审计证据(Audit Evidence)审计证据是指审计师收集的用于支持其意见的信息和数据，包括原始记录、文件、证件等。
12. 审计程序(Audit Procedures)审计程序是审计师根据审计目标和程序规范制定的一系列步骤和方法，用于评估被审计单位的财务报告。
13. 内部控制(Internal Control)内部控制是指一个组织的管理方法和过程，用于确保合规性、准确性和可靠性，以及保护资产。
常用会计审计英语词汇：
常用会计审计英语词汇：常用会计英语词汇基本词汇A (1)ABC 作业基础成本计算A (2)absorbed overhead 已吸收制造费用A (3)absorption costing 吸收成本计算A (4)account 账户,报表A (5)accounting postulate 会计假设A (6)accounting series release 会计公告文件A (7)accounting valuation 会计计价A (8)account sale 承销清单A (9)accountability concept 经营责任概念A (10)accountancy 会计职业A (11)accountant 会计师A (12)accounting 会计A (13)agency cost 代理成本A (14)accounting bases 会计基础A (15)accounting manual 会计手册A (16)accounting period 会计期间A (17)accounting policies 会计方针A (18)accounting rate of return 会计报酬率A (19)accounting reference date 会计参照日A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念A (22)accrual expenses 应计费用A (23)acid test ration 速动比率(酸性测试比率)A (24)acquisition 购置A (25)acquisition accounting 收购会计A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项A (28)administrative expenses 行政管理费A (29)advice note 发货通知A (30)amortization 摊销A (31)analytical review 分析性检查A (32)annual equivalent cost 年度等量成本法A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本A (35)appropriation account 盈余分配账户A (36)articles of association 公司章程细则A (37)assets 资产A (38)assets cover 资产保障A (39)asset value per share 每股资产价值A (40)associated company 联营公司A (41)attainable standard 可达标准A (42)attributable profit 可归属利润A (43)audit 审计A (44)audit report 审计报告A (45)auditing standards 审计准则A (46)authorized share capital 额定股本A (47)available hours 可用小时A (48)avoidable costs 可避免成本B (49)back-to-back loan 易币贷款B (50)backflush accounting 倒退成本计算B (51)bad debts 坏帐B (52)bad debts ratio 坏帐比率B (53)bank charges 银行手续费B (54)bank overdraft 银行透支B (55)bank reconciliation 银行存款调节表B (56)bank statement 银行对账单B (57)bankruptcy 破产B (58)basis of apportionment 分摊基础B (59)batch 批量B (60)batch costing 分批成本计算B (61)beta factor B(市场)风险因素B (62)bill 账单B (63)bill of exchange 汇票B (64)bill of landing 提单B (65)bill of materials 用料预计单B (66)bill payable 应付票据B (67)bill receivable 应收票据B (68)bin card 存货记录卡B (69)bonus 红利B (70)book-keeping 薄记B (71)Boston classification 波士顿分类B (72)breakeven chart 保本图B (73)breakeven point 保本点B (74)breaking-down time 复位时间B (75)budget 预算B (76)budget center 预算中心B (77)budget cost allowance 预算成本折让B (78)budget manual 预算手册B (79)budget period 预算期间B (80)budgetary control 预算控制B (81)budgeted capacity 预算生产能力B (82)burden 制造费用B (83)business center 经营中心B (84)business entity 营业个体B (85)business unit 经营单位B (86)buy-out management 管理性购买产权B (87)by-product 副产品C (88)called-up share capital 催缴股本C (89)capacity 生产能力C (90)capacity ratios 生产能力比率C (91)capital 资本C (92)capital assets pricing model 资本资产计价模式C (93)capital commitment 承诺资本C (94)capital employed 已运用的资本C (95)capital expenditure 资本支出C (96)capital expenditure authorization 资本支出核准C (97)capital expenditure control 资本支出控制C (98)capital expenditure proposal 资本支出申请C (99)capital funding planning 资本基金筹集计划C (100)capital gain 资本收益C (101)capital investment appraisal 资本投资评估C (102)capital maintenance 资本保全C (103)capital resource planning 资本资源计划C (104)capital surplus 资本盈余C (105)capital turnover 资本周转率C (106)card 记录卡C (107)cash 现金C (108)cash account 现金账户C (109)cash book 现金账薄C (110)cash cow 金牛产品C (111)cash flow 现金流量C (112)cash discounted 现金贴现C (113)cash flow budget 现金流量预算C (114)cash flow statement 现金流量表C (115)cash ledger 现金分类账C (116)cash limit 现金限额C (117)CCA 现时成本会计C (118)center 中心C (119)changeover time 变更时间C (120)chartered entity 特许经济个体C (121)cheque 支票C (122)cheque register 支票登记薄C (123)coin analysis 零钱分类C (124)classification 分类C (125)clock card 工时卡C (126)code 代码C (127)commitment accounting 承诺确认会计C (128)common cost 共同成本C (129)company limited by guarantee 有限担保责任公司C (130)company limited shares 股份有限公司C (131)competitive position 竞争能力状况C (132)concept 概念C (133)conglomerate 跨行业企业C (134)consistency concept 一致性概念C (135)consolidated accounts 合并报表C (136)consolidation accounting 合并会计C (137)consortium 财团C (138)contingency plan 应急计划C (139)contingent liabilities 或有负债C (140)continuous operation 连续生产C (141)contra 抵消C (142)contract cost 合同成本C (143)contract costing 合同成本计算C (144)contribution 贡献毛益C (145)contribution centre 贡献中心C (146)contribution chart 贡献图C (147)contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率C (148)contribution to sales ration 贡献毛益对销售比率C (149)control 控制C (150)control account 控制帐户C (151)control limits 控制限度C (152)controllability concept 可控制概念C (153)controllable cost 可控制成本C (154)conversion cost 加工成本C (155)convertible loan stock 来源： 可转换为股票的贷款C (156)corporate appraisal 公司评估C (157)corporate planning 公司计划C (158)corporate social reporting 公司社会报告C (159)corporation 股份公司C (160)cost 成本C (161)cost account 成本帐户C (162)cost accounting 成本会计C (163)cost accounting manual 成本手册C (164)cost accounts calendar 成本报表的日历时间C (165)cost adjustment 成本调整C (166)cost allocation 成本分配C (167)cost apportionment 成本分摊C (168)cost attribution 成本归属C (169)cost audit 成本审计C (170)cost behaviour 成本性态C (171)cost benefit analysis 成本效益分析C (172)cost center 成本中心C (173)cost driver 成本动因C (174)cost of capital 资本成本C (175)cost of conformance 相符成本C (176)cost of goods sold 销货成本C (177)cost of non-conformance 非相符成本C (178)cost of sales 销售成本C (179)cost reduction 成本降低C (180)cost structure 成本结构C (181)cost unit 成本单位C (182)cost-volume-profit analysis(CVP) 本量利分析C (183)costing 成本计算C (184)CPP 现时购买力会计C (185)credit note 贷项通知C (186)credit report 信贷报告书C (187)creditor 债权人C (188)creditor days ratio 应付帐款天数率C (189)creditors ledger 应付帐款分类帐C (190)critical event 关键事项C (191)critical path 关键路线C (192)cumulative preference shares 累积优先股C (193)current account 往来帐户C (194)current asset 流动资产C (195)current cost accounting 现时成本会计C (196)current liabilities 流动负债C (197)current purchasing power accounting 现时购买力会计C (198)current ration 流动比率C (199)cut-off 截止C (200)CVP 本量利分析C (201)cycle time 周转时间D (202)debenture 债券D (203)debit note 借项通知D (204)debit capacity 举债能力D (205)debt ratio 债务比率D (206)debtor 债务人D (207)debtor days ratio 应收帐款天数率D (208)debtors 应收款D (209)debtors ledger 应收帐款分类帐D (210)debtor' age analysis 应收帐款帐龄分析D (211)decision driven costs 决策连动成本D (212)decision tree 决策树D (213)defects 次品D (214)deferred expenditure 递延支出D (215)deferred shares 递延股份D (216)deferred taxation 递延税款D (217)delivery note 交货单D (218)departmental accounts 部门报表D (219)departmental budget 部门预算D (220)depreciation 折旧D (221)dispatch note 发运单D (222)development cost 开发成本D (223)differential cost 差别成本D (224)direct hours yield 直接工时产出率D (225)direct labour cost-standard 标准直接人工成本D (226)direct labour efficiency-variance 直接人工效率差异D (227)direct labour rate-variance 直接人工费率差异D (228)direct labour total-variance 直接人工总差异D (229)direct material mix-variance 直接材料结构差异D (230)direct price-variance 直接材料价格差异D (231)direct material total-variance 直接材料总差异D (232)direct materials usage-variance 直接材料用量差异D (233)direct materials yield-variance 直接材料产出率差异D (234)direct cost 直接成本D (235)direct debit 直接借项D (236)direct hours yield 直接小时产出率D (237)direct labour cost percentage rate 直接人工成本百分比D (238)direct labour hour rate 直接人工小时率D (239)directs on indirect work 间接工作事项上的工时D (240)discount rate 贴现率D (241)discounted cash flow 现金流量贴现D (242)discretionary cost 酌量成本D (243)distribution cost 摊销成本D (244)diversions 移用D (245)diverted hours 移用小时D (246)diverted hours ratio 移用工时比率D (247)dividend 股利D (248)dividend cover 股利产出率D (249)dividend per share 每股股利D (250)dog 疲软产品D (251)double entry accounting 复式会计D (252)double-entry book-keeping 复式薄记D (253)doubtful debts 可疑债务D (254)down time 停工时间D (255)dynamic programming 动态规划E (256)earning per share 每股盈利E (257)earning ratio 市盈率E (258)economic order quantity(EOQ) 经济订购批量E (259)efficient market hypothesis 有效市场假设E (260)efficiency ration 效率性比率E (261)element of cost 成本要素E (262)entity 经济个体E (262)environmental audit 环境审计E (263)environmental impact assessment 环境影响评价E (264)EOQ 经济订购批量E (265)equity 权益E (266)equity method of accounting 权益法会计计算E (267)equity share capital 权益股本E (268)equivalent units 当量E (269)event 事项E (270)exceptional items 例外事项E (271)expected value 期望值E (272)expenditure 支出E (273)expenses 费用E (274)external audit 外部审计E (275)external failure cost 外部损失成本E (276)extraordinary items 非常事项F (277)factory goods 让售商品F (278)factoring 应收帐款让售F (279)fail value 公允价值F (280)feedback 反馈F (281)FIFO 先近先出法F (282)final accounts 年终报表F (283)finance lease 融资租赁F (284)financial accounting 财务会计F (285)financial accounts calendar adjustment 财务报表的日历时间调整F (286)financial management 财务管理F (287)financial planning 财务计划F (288)financial statement 财务报表F (289)finished goods 完成品F (290)fixed asset 固定资产F (291)fixed overhead 固定制造费用F (292)fixed asset turnover 固定资产周转率F (293)fixed assets register 固定资产登记薄F (294)fixed cost 固定成本F (295)flexed budget 变动限额预算F (296)flexible budget 弹性预算F (297)float time 浮动时间F (298)floating charge 流动抵押F (299)flow of funds statement 资金流量表F (300)forecasting 预测F (301)founder's shares 发起人股份F (302)full capacity 满负荷生产能力F (303)function costing 职能成本计算F (304)functional budget 职能预算F (305)fund accounting 基金会计F (306)fundamental accounting concept 基础会计概念F (307)fungible assets 可互换资产F (308)futuristic planning 远景计划G (309)gap analysis 间距分析G (310)gearing 举债经营比率(杠杆)G (311)goal congruence 目标一致性G (312)going concern concept 持续经营概念G (313)goods received note 商品收讫单G (314)goodwill 商誉G (315)gross dividend yield 总股息产出率G (316)gross margin 总边际G (317)gross profit 毛利润G (318)gross profit percentage 毛利润百分比G (319)group 企业集团G (320)group accounts 集团报表H (312)high-geared 高结合杠杆(比例)H (313)hire purchase 租购H (314)historical cost 历史成本H (315)historical cost accounting 历史成本会计H (316)hours 小时H (317)hurdle rate 最低可接受的报酬率I (318)ideal standard 理想标准I (319)idle capacity ration 闲置生产能力比率I (320)idle time 闲置时间I (321)impersonal accounts 非记名账户I (322)imprest system 定额备用制度I (323)income and expenditure account 收益和支出报表I (324)incomplete records 不完善记录I (325)incremental cost 增量成本I (326)incremental yield 增量产出率I (327)indirect cost 间接成本I (328)indirect hours 间接小时I (329)insolvency 无力偿付I (330)intangible asset 无形资产I (331)integrated accounts 综合报表I (332)interdependency concept 关联性概念I (333)interest cover 利息保障倍数I (334)interlocking accounts 连锁报表I (335)internal audit 内部审计I (336)internal check 内部牵制I (337)internal control system 内部控制体系I (338)internal failure cost 内部损失成本I (339)internal rate of return(IRR) 内含报酬率I (340)inventory 存货I (341)investment 投资I (342)investment center 投资中心I (343)invoice register 发票登记薄I (344)issued share capital 已发行股本J (345)job 定单J (346)job card 工作卡J (347)job costing 工作成本计算J (348)job sheet 工作单J (349)joint cost 联合成本J (350)joint products 联产品J (351)joint stock company 股份公司J (352)joint venture 合资经营J (353)journal 日记账J (354)just-in-time(JIT) 适时制度J (355)just-in-time production 适时生产J (356)just-in-time purchasing 适时购买K (357)key factor 关键因素L (358)labour 人工L (359)labour transfer note 人工转移单L (360)leaning curve 学习曲线L (361)ledger 分类账户L (362)length of order book 定单平均周期L (363)letter of credit 信用证L (364)leverage 举债经营比率L (365)liabilities 负债L (366)life cycle costing 寿命周期成本计算L (367)LIFO 后近先出法L (368)limited liability company 有限责任公司L (369)limiting factor 限制因素L (370)line-item budget 明细支出预算L (371)liner programming 线性规划L (372)liquid assets 变现资产L (373)liquidation 清算L (374)liquidity ratios 易变现比率L (375)loan 贷款L (376)loan capital 借入资本L (377)long range planning 长期计划L (378)lost time record 虚耗时间记录L (379)low geared 低结合杠杆(比例)L (380)lower of cost or net realizable value concept 成本或可变净价孰低概念M (381)machine hour rate 机器小时率M (382)machine time record 机器时间记录M (383)managed cost 管理成本M (384)management accounting 管理会计M (385)management accounting concept 管理会计概念M (386)management accounting guides 管理会计指导方针M (387)management audit 管理审计M (388)management buy-out 管理性购买产权M (389)management by exception 例外管理原则M (390)margin 边际M (391)margin of safety ration 安全边际比率M (392)margin cost 边际成本M (393)margin costing 边际成本计算M (394)mark-down 降低标价M (395)mark-up 提高标价M (396)market risk premium 市场分险补偿M (397)market share 市场份额M (398)marketing cost 营销成本M (399)matching concept 配比概念M (400)materiality concept 重要性概念M (401)materials requisition 领料单M (402)materials returned note 退料单M (403)materials transfer note 材料转移单M (404)memorandum of association 公司设立细则M (405)merger 兼并M (406)merger accounting 兼并会计M (407)minority interest 少数股权M (408)mixed cost 混合成本N (409)net assets 净资产N (410)net book value 净账面价值N (411)net liquid funds 净可变现资金N (412)net margin 净边际N (413)net present value(NPV) 净现值N (414)net profit 净利润N (415)net realizable value 可变现净值N (416)net worth 资产净值N (417)network analysis 网络分析N (418)noise 干捞N (419)nominal account 名义账户N (420)nominal share capital 名义股本N (421)nominal holding 代理持有股份N (422)non-adjusting events 非调整事项N (423)non-financial performance measurement 非财务业绩计量N (424)non-integrated accounts 非综合报表N (425)non-liner programming 非线性规划N (426)non-voting shares 无表决权的股份N (427)notional cost 名义成本N (428)number of days stock 存货周转天数N (429)number of weeks stock 存货周转周数O (430)objective classification 客体分类O (431)obsolescence 陈旧O (432)off balance sheet finance 资产负债表外筹资O (433)offer for sale 标价出售O (434)operating budget 经营预算O (435)operating lease 经营租赁O (436)operating statement 营业报表O (437)operation time 操作时间O (438)operational control 经营控制O (439)operational gearing 经营杠杆O (440)operating plans 经营计划O (441)opportunity cost 机会成本O (442)order 定单O (443)ordinary shares 普通股O (444)out-of-date cheque 过期支票O (445)over capitalization 过分资本化O (446)overhead 制造费用O (447)overhead absorption rate 制造费用分配率O (448)overhead cost 制造费用O (449)overtrading 超过营业资金的经营P (450)paid cheque 已付支票P (451)paid-up share capital 认定股本P (452)parent company 母公司P (453)pareto distribution 帕累托分布P (454)participating preference shares 参与优先股P (455)partnership 合伙P (456)payable ledger 应付款项账户P (457)payback 回收期P (458)payments and receipts account 收入和支出报表P (459)payments withheld 保留款额P (460)payroll 工资单P (461)payroll analysis 工资分析P (462)percentage profit on turnover 利润对营业额比率P (463)period cost 期间成本P (464)perpetual inventory 永续盘存P (465)personal account 记名账户P (466)PEPT 项目评审法P (467)petty cash account 备用金账户P (468)petty cash voucher 备用金凭证P (469)physical inventory 实地盘存P (470)planning 计划P (471)planning horizon 计划时限P (472)planning period 计划期间P (473)policy cost 政策成本P (474)position audit 状况审计P (475)post balance sheet events 资产负债表编后事项P (476)practical capacity 实际生产能力P (477)pre-acquisition losses 购置前损失P (478)pre-acquisition profits 购置前利润P (479)preference shares 优先股P (480)preference creditors 优先债权人P (481)preferred creditors 优先债权人P (482)prepayments 预付款项P (483)present value 现值P (484)prevention cost 预防成本P (485)price ratio 市盈率P (486)prime cost 主要成本P (487)prime entry-books of 原始分录登记薄P (488)principal budget factor 主要预算因素P (489)prior charge capital 优先股P (490)prior year adjustments 以前年度调整P (491)priority base budgeting 优先顺序体制的预算P (492)private company 私人公司P (493)pro-forma invoice 预开发票P (494)problem child 问号产品P (495)process costing 分步成本计算P (496)process time 加工时间P (497)product cost 产品成本P (498)Product life cycle 产品寿命周期P (499)production cost 生产成本P (500)production cost of sales 售货成本P (501)production volume ratio 生产业务量比率P (502)profit center 利润中心P (503)profit per employee 每员工利润P (504)profit retained for the year 年度利润留存P (505)profit to turnover ratio 利润对营业额比率P (506)profit-volume graph 利量图P (507)profitability index 盈利指数P (508)programming 规划P (509)project evaluation and review technique 项目评审法P (510)projection 预计P (511)promissory note 本票P (512)prospectus 募债说明书P (513)provisions for liabilities and charges 偿债和费用准备P (514)prudent concept 稳健性概念P (515)public company 公开公司P (516)purchase order 订购单P (517)purchase requisition 请购单P (518)purchase ledger 采购账户Q (519)quality related costs 质量有关成本Q (520)queuing time 排队时间R (521)rate 率R (522)ratio 比率R (523)ration pyramid 比率金字塔R (524)raw material 原材料R (525)receipts and payments account 收入和支付报表R (526)receivable ledger 应收款项账户R (527)redeemable shares 可赎回股份R (528)redemption 赎回R (529)registered share capital 注册资本R (530)rejects 废品R (531)relevancy concept 相关性概念R (532)relevant costs 相关成本R (533)relevant range 相关范围R (534)reliability concept 可靠性概念R (535)replacement price 重置价格R (536)report 报表R (537)reporting 报告R (538)research cost, applied 应用性研究成本R (539)research cost, pure or basic 理论或基础研究成本R (540)reserves 留存收益R (541)residual income 剩余收益R (542)responsibility center 责任中心R (543)retention money 保留款额R (544)return on capital employed 运用资本报酬率R (545)returns 退回R (546)revenue 收入R (547)revenue center 收入中心R (548)revenue expenditure 收益支出R (549)revenue investment 收入性投资R (550)right issue 认股权发行R (551)rolling budget 滚动预算R (552)rolling forecast 滚动预测S (553)sales ledger 销售分类账S (554)sales order 销售定单S (555)sales per employee 每员工销售额S (556)scrap 废料S (557)scrip issue 红股发行S (558)secured creditors 有担保的债权人S (559)segmental reporting 分部报告S (560)selling cost 销售成本S (561)semi-fixed cost 半固定成本S (562)semi-variable cost 半变动成本S (563)sensitivity analysis 敏感性分析S (564)service cost center 服务成本中心S (565)service costing 服务成本计算S (566)set-up time 安装时间S (567)shadow prices 影子价格S (568)share 股票S (569)share capital 股份资本S (570)share option scheme 购股权证方案S (571)share premium 股票溢价S (572)sight draft 即期汇票S (573)single-entry book-keeping 单式薄记S (574)sinking fund 偿债基金S (575)slack time 松弛时间S (576)social responsibility cost 社会责任成本S (577)sole trader 独资经营者S (578)source and application of funds statement 资金来源和运用表S (579)special order costing 特殊定单成本计算S (580)staff costs 职工成本S (581)standard 标准S (582)standard accounting practice 标准会计实务S (583)standard cost 标准成本S (584)standard costing 标准成本计算S (585)standard direct labour cost 标准直接人工S (586)standard hour 标准小时S (587)standard minute 标准分钟S (588)standard performance-labour 标准人工业绩S (589)standard time 标准时间S (590)standard order 经常性定单S (591)statement of account 营业帐单S (592)statement of affairs 财务状况表S (593)statutory body 法定实体S (594)stock 存货S (595)stock control 存货控制S (596)stock turnover 存货周转率S (597)stocktaking 盘点存货S (598)stores requisition 领料申请单S (599)strategic business unit 战略性经营单位S (600)strategic management accounting 战略管理会计S (601)strategic planning 战略计划S (602)strategy 战略S (603)subjective classification 主体分类S (604)subscribed share capital 已认购的股本S (605)subsidiary undertaking 子公司S (606)sunk cost 沉没成本S (607)supply estimate 预算估计S (608)supply expenditure 预算支出S (609)suspense account 暂记帐户S (610)SWOT analysis 长处和短处,机会和威胁分析S (611)system 制度,体系T (612)tactical planning 策略计划T (613)tactics 策略T (614)take-over 接收T (615)tangible asset 有形资产T (616)tangible fixed asset statement 有形固定资产表T (617)target cost 目标成本T (618)terotechnology 设备综合工程学T (619)throughput accounting 生产量会计T (620)time 时间T (621)time sheet 时间记录表T (622)total assets 总资产T (623)total quality management 全面质量管理T (624)total stocks 存货总计T (625)trade creditors 购货客户(应付账款)T (626)trade debtors 销货客户(应收账款)T (627)trading profit and loss account 营业损益表T (628)transfer price 转让价格T (629)transit time 中转时间T (630)treasurership 财务长制度T (631)trail balance 试算平衡表T (632)turnover 营业额U (633)uncalled share capital 未催缴股本U (634)under capitalization 不足资本化U (635)under or over-absorbed overhead 少吸收或多吸收的制造费用U (636)uniform accounting 统一会计U (637)uniform costing 统一成本计算U (638)unissued share capital 未发行股本V (639)value 价值V (640)value added 增值V (641)value analysis 价值分析V (642)value for money audit 经济效益审计V (643)variable cost 变动成本V (644)variable cost of sales 销售的变动成本V (645)variance 差异V (646)variance accounting 差异会计V (647)variance administrative cost 行政管理费用差异V (648)variance analysis 差异分析V (649)variance budget 预算差异V (650)variance direct labour efficiency 直接人工效率差异V (651)variance direct labour rate 直接人工费率差异V (652)variance direct labour total 直接人工总差异V (653)variance direct material mix 直接材料结构差异V (654)variance direct materials price 直接材料价格差异V (655)variance direct materials total 直接材料总差异V (656)variance direct material usage 直接材料用量差异V (657)variance direct material yield 直接材料产出率差异V (658)variance fixed production overhead expenditure 固定生产性制造费用耗费差异V (659)variance fixed production overhead total 固定生产性制造费用总差异V (660)variance fixed production overhead volume 固定生产性制造费用业务量差异V (661)variance market share 市场份额差异V (662)variance market size 市场规模差异V (663)variance marketing cost 营销成本差异V (664)variance operational 经营差异V (665)variance operational price 经营价格差异V (666)variance operation usage 经营用量差异V (667)variance planning 计划差异V (668)variance planning price 计划价格差异V (669)variance quality cost 质量成本差异V (670)variance revision 标准修订差异V (674)variance sales mix contribution 销售贡献毛益差异V (675)variance sales mix profit 销售结构利润差异V (676)variance sales quantity contribution 销售数量贡献毛益差异V (677)variance sales quantity profit 销售数量利润差异V (678)variance sales turnover 销售收入差异V (679)variance sales volume contribution 销售业务量贡献毛益差异V (680)variance sales volume profit 销售业务量利润差异V (681)variance selling price 销售价格差异V (682)variance total profit 总利润差异V (683)variance variable production overhead efficiency 变动生产性制造费用效率差异V (684)variance variable production overhead expenditure 变动生产性制造费用耗费差异V (685)variance variable production overhead total 变动生产性制造费用总差异V (686)virement 预算流用V (687)vote 表决V (688)voucher 凭证W (689)waiting time 等候时间W (690)waste 废品(料)W (691)wasting asset 递耗资产W (692)weighted average cost of capital 资本的加权平均成本W (693)weighted average price 加权平均价格W (694)with resource 有追索权W (695)without recourse 无追索权W (696)working capital 营运资本W (697)write-down 减值Z (698)zero base budgeting 零基预算Z (699)zero coupon bond 无息债券Z (700)Z score 破产预测计分法常用审计英语词汇1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收账款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析（法,学）研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析（法,学）研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certified accounts（ACCA）20 assurance engagement 保证约定21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近25 audit committee 审计委员会,审计小组26 audit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告如一个通讯方法32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计定时37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计（查帐）员的抚养责任40 auditors report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 兑现系统52 changes in nature of engagement 改变约定的性质上53 charges and commitments 费用和评论54 charities 宽大55 tom walls tom 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计（查帐）员和经营之间63 communications on internal control 内部控制上的通讯64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 编辑约定69 completeness 完整性70 completion of the audit 审计的结束71 compliance with accounting regulations 符合～的作法会计规则72 computers assisted audit techniques （CAA Ts）计算器援助的审计技术（CAATs）73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收账款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system （DBMS）数据库管理制度（数据管理系统）92 date of report 报告的日期93 depreciation 折旧,贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 方向的抽查98 directors emoluments 董事酬金99 directors serve contracts 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格/ 无被选资格112 emphasis of matter 物质的强调113 engagement economics 约定经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的CIS 控制137 general reports to 对…的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-（与主机）联机计算器系统152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电2 库存155 IAS 10 events after the balance sheet date156 IFACs code of ethics for professional accountants157 income tax 所得税158 incoming auditors 收入审计（查帐）员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术。
会计专业英语词汇
会计专业英语词汇以下是一些常见的会计专业英语词汇：1.Accounting 会计2.Accounting Principles 会计准则3.Accruals 应计制4.Adjusting Entries 调整分录5.Allowance for Doubtful Accounts 坏账备抵6.Audit 审计7.Balance Sheet 资产负债表8.Bank Reconciliation 银行对账9.Bookkeeping 簿记10.Bottom Line 净利润11.Capital 资本12.Cash Flow Statement 现金流量表13.Chart of Accounts 会计科目表14.Consolidated Statement of Income and Retained Earnings 合并收益和留存收益表15.Cost Accounting 成本会计16.Debits and Credits 借项和贷项17.Financial Statement 财务报表18.General Ledger 总分类账19.Income Statement 利润表20.Journal Entries 日记账分录21.Ledger 分户账22.Management Accounting 管理会计23.Payroll Accounting 工薪会计24.Trial Balance 试算表25.Transaction 交易26.Variance Analysis 方差分析27.Worksheet 工作底稿28.Year-End Close 年终结算29.Asset 资产30.Liability 负债31.Owner's Equity 所有者权益32.Revenue 收入33.Expense 费用34.Depreciation 折旧35.Income Statement 利润表36.Balance Sheet 资产负债表37.Statement of Owner's Equity 所有者权益表。
会计审计专业英语 小案例
会计审计专业英语小案例Accounting and Auditing Profession: A Case StudyThe accounting and auditing profession is a crucial component of the global business landscape, responsible for ensuring the accuracy, transparency, and integrity of financial information. As a dynamic field, it requires professionals to possess a diverse set of skills, including technical expertise, critical thinking, and effective communication. In this case study, we will explore the experiences of a young accountant as they navigate the challenges and opportunities within the accounting and auditing profession.Sarah, a recent graduate with a degree in accounting, was eager to embark on her career journey. After a rigorous application process, she was offered a position at a reputable accounting firm, where she would be involved in both accounting and auditing tasks. Excited by the prospect of applying her knowledge and skills in a real-world setting, Sarah eagerly accepted the role.During her first few months on the job, Sarah quickly learned that the accounting and auditing profession demands a high level of attention to detail and a deep understanding of complex financialregulations and standards. She was tasked with conducting audits for several clients, ranging from small businesses to large multinational corporations. Each engagement presented unique challenges, as Sarah had to familiarize herself with the client's financial records, internal control systems, and industry-specific nuances.One of Sarah's first major assignments was an audit of a manufacturing company that had recently experienced a significant increase in revenue. The client's management team was eager to showcase the company's financial success, but Sarah's thorough examination revealed several discrepancies in the financial statements. Upon further investigation, she discovered that the company had been engaging in questionable accounting practices, including the manipulation of inventory records and the misrepresentation of expenses.Confronted with this ethical dilemma, Sarah knew that she had a professional responsibility to report her findings to the appropriate authorities. She worked closely with her team to gather additional evidence and prepare a comprehensive audit report. The decision to confront the client's management was not an easy one, as Sarah understood the potential consequences for the company and the individuals involved.However, Sarah's commitment to upholding the principles of theaccounting and auditing profession took precedence. She presented her findings to the client's management team, emphasizing the importance of accurate and transparent financial reporting. The client initially resisted the audit findings, but Sarah's calm demeanor, thorough documentation, and unwavering professionalism ultimately convinced them to address the issues identified.The successful resolution of this case not only reinforced Sarah's confidence in her abilities as an accountant but also highlighted the critical role that the accounting and auditing profession plays in maintaining the integrity of the financial system. By identifying and addressing financial irregularities, Sarah and her team were able to protect the interests of the company's stakeholders, including investors, creditors, and regulatory authorities.As Sarah continued to gain experience in the field, she encountered various other challenges that tested her technical skills and ethical decision-making. For instance, she was involved in the audit of a healthcare organization that was struggling with complex regulatory compliance issues. Sarah's ability to navigate the intricate web of healthcare regulations and her willingness to collaborate with the client's management team to develop effective solutions were instrumental in ensuring the organization's financial stability and compliance with industry standards.Another significant experience for Sarah was her involvement in the audit of a multinational technology company that was undergoing a major restructuring. This engagement required Sarah to work closely with a team of international professionals, each with their own cultural and linguistic backgrounds. Navigating the complexities of cross-border financial reporting and coordinating with various stakeholders tested Sarah's communication skills and her ability to adapt to changing circumstances.Throughout her career, Sarah has continuously sought opportunities to expand her knowledge and skills. She has actively participated in professional development programs, attended industry conferences, and engaged in ongoing learning to stay abreast of the latest trends and best practices in the accounting and auditing profession. This commitment to lifelong learning has not only enhanced her technical capabilities but has also enabled her to provide valuable insights and advice to her clients.As Sarah reflects on her journey in the accounting and auditing profession, she is proud of the impact she has made and the challenges she has overcome. She recognizes that the profession requires a unique combination of technical expertise, ethical integrity, and adaptability. By embracing these qualities, Sarah has established herself as a respected and trusted professional, respected by her colleagues and valued by her clients.The accounting and auditing profession is not without its complexities and challenges, but it also offers immense opportunities for personal and professional growth. Sarah's experiences serve as a testament to the importance of this field and the critical role that accountants and auditors play in shaping the global business landscape. As the profession continues to evolve, driven by technological advancements and changing regulatory environments, professionals like Sarah will be at the forefront, ensuring the accuracy, transparency, and integrity of financial information for years to come.。
审计业务英语
审计业务英语审计业务:英语Audit Services审计业务英语，主要涉及到审计行业的专业术语和常用表达方式。
以下是审计业务英语的一些基础词汇和短语：1. Audit 审计2. Auditor 审计师3. Client 客户4. Financial Statement 财务报表5. Income Statement 利润表6. Balance Sheet 资产负债表7. Cash Flow Statement 现金流量表8. Audit Report 审计报告9. Audit Opinion 审计意见10. Internal Control 内部控制11. Risk Management 风险管理12. External Audit 外审13. Internal Audit 内审14. Fraud 欺诈15. Materiality 重要性16. Compliance 合规性17. Procedures 程序18. Evidence 证据19. Test of Controls 控制测试20. Substantive Tests 实质性测试21. Workpapers 工作底稿22. Audit Evidence 审计证据23. Audit Program 审计计划24. Risk Assessment 风险评估25. Materiality Levels 重要性水平26. Internal Control Weaknesses 内部控制缺陷27. Management Representation 管理层声明书28. Going Concern 持续经营假设29. Fair Value 公允价值30. Materiality in Financial Statements 财务报表中的重要性水平。
注册会计师-《审计》英语基础-专题二 审计计划(11页)
专题二审计计划目录01 考情分析02 专业词汇03 重点、难点讲解04 同步系统训练05 句型、连接词总结一、考情分析从历年考试情况来看，本部分属于基本理论章节，是审计实务的基石，贯穿于整个审计过程，这部分通常也是一些没有实务经验的考生难以理解的内容。
英语部分，要关注的知识点包括：总体审计策略、具体审计计划、重要性的运用、审计风险。
二、专业词汇>>审计计划：Audit plan>>总体审计策略：General audit strategy>>具体审计计划：Specific audit plan>>审计项目组成员：Engagement team members>>重要性：Materiality>>实际执行的重要性：Materiality of actual execution>>交易：Transaction>>账户余额：Account balance>>披露：Disclosure>>审计风险：Audit risk>>重大错报风险：Risk of material misstatement>>报表层次的重大错报风险：The risk of material misstatement on financial statement level>>认定层次的重大错报风险：The risk of material misstatement at assertion level>>固有风险：Inherent risk>>控制风险：Control risk>>检查风险：Detection risk>>审计意见：Audit opinion>>财务报表：Financial statements>>内部控制：Internal control>>实质性程序的性质、时间安排和范围：Nature, time and scope of substantive procedure >>控制测试的性质、时间安排和范围: Nature, time and scope of control test>>细节测试：Test of details>>函证：Confirmation>>应收账款： Account receivable三、重点、难点讲解I.审计计划分类Classification of audit plan审计计划分为总体审计策略和具体审计计划两个层次。
财务会计与审计的英语
财务会计与审计的英语
财务会计和审计是现代经济管理中非常重要的两个领域。
财务会计是一门关于财务信息记录和报告的学科，它关注的是企业的财务状况、经营成果、现金流量等方面的信息。
审计则是指对企业的财务信息进行审核和评估，以确定其是否真实、准确、合法，并对其财务状况提出建议。
在国际商务和金融领域，英语是一种必备的工具语言。
因此，掌握财务会计和审计的英语词汇和术语是非常必要的。
以下是一些常见的财务会计和审计英语词汇和术语：
1. Balance sheet: 资产负债表
2. Income statement: 损益表
3. Cash flow statement: 现金流量表
4. Trial balance: 试算平衡表
5. General ledger: 总分类账
6. Accounts payable: 应付账款
7. Accounts receivable: 应收账款
8. Depreciation: 折旧
9. Audit: 审计
10. Financial statement: 财务报表
11. Internal control: 内部控制
12. External audit: 外部审计
13. Taxation: 税务
14. Compliance: 合规性
15. Auditing standards: 审计准则
除了掌握这些词汇和术语之外，还需要了解国际财务会计和审计的规范和实践，例如国际财务报告准则(IFRS)和国际审计准则。
此外，还需要了解不同国家和地区的会计和审计法规和要求。
审计英语词汇汇总
注册会计师考试《审计》中用到的128个英文单词1.audit 审计2.attestation 鉴证3.credibility 可信赖程度4.audit of financial statements 财务报表审计5.agreed-upon procedures 执行商定程序6.high levels of assurance 高水平保证pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12. professional competence 专业胜任能力13.Senior/CPA-in-charge 项目经理14.audit engagement letter 业务约定书15.recurring audit 连续审计16.the client 委托人17.change CPA更换注册会计师18.the existing CPA 现任注册会计师19.the successor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.issue the audit report 出具审计报告22.expert 专家23.the board of directors 董事会24.knowledge of the entity‘ s business 了解被审计单位情况25.assess material misstatement risks评估重大错报风险26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围27.a general knowledge of ——初步了解―――的情况28.a more knowledge of——进一步了解的情况29.the prior year‘s working papers 以前年度工作底稿30.minutes of meeting 会议纪要31.business risks 经营风险32.appropriateness适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 持续经营假设36.audit plan 审计计划37.significant audit areas 重点审计领域38.error 错误39.fraud舞弊40.modified or additional procedures 修改或追加审计程序41.misappropriation of assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 异常压力44.the suspected noncompliance 涉嫌存在违法行为45.materialiy 重要性46.exceed the materiality level 超过重要性水平47.approach the materiality level 接近重要性水平48.an acceptably low level 可接受水平49.the overall financial statement level and in relatedaccount balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 错报或漏报51.aggregate 总计52.subsequent events 期后事项53.adjust the financial statements 调整财务报表54.perform additional audit procedures 实施追加的审计程序55.audit risk 审计风险56.detection risk 检查风险57.inappropriate audit opinion 不适当的审计意见58.material misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.simall business 小规模企业63.accounting system 会计系统64.test of control 控制测试65.walk-through test 穿行测试munication 沟通67.flow chart 流程图68.reperformance of internal control 重新执行69.audit evidence 审计证据70.substantive procedures 实质性程序71.assertions 认定72.esistence 存在73.occurrence 发生pleteness 完整性75.rights and obligations 权利和义务76.valuation and allocation 计价和分摊77.cutoff 截止78.accuracy 准确性79.classification 分类80.inspection 检查81.supervision of counting 监盘82.observation 观察83.confirmation 函证putation 计算85.analytical procedures 分析程序86.vouch 核对87.trace 追查88.audit sampling 审计抽样89.error 误差90.expected error 预期误差91.population 总体92.sampling risk 抽样风险93.non- sampling risk 非抽样风险94.sampling unit 抽样单位95.statistical sampling 统计抽样96.tolerable error 可容忍误差97.the risk of under reliance 信赖不足风险98.the risk of over reliance 信赖过度风险99.the risk of incorrect rejection 误拒风险100. the risk of incorrect acceptance 误受风险101.working trial balance 试算平衡表102.index and cross-referencing 索引和交叉索引103.cash receipt 现金收入104.cash disbursement现金支出105.bank statement 银行对账单106.bank reconciliation 银行存款余额调节表107.balance sheet date 资产负债表日 realizable value 可变现净值109.storeroom 仓库110.sale invoice 销售发票111.price list 价目表112.positive confirmation request 积极式询证函113.negative confirmation request消极式询证函114.purchase requisition 请购单115.receiving report 验收报告116.gross margin 毛利117.manufacturing overhead 制造费用118.material requisition 领料单119.inventory-taking 存货盘点120.bond certificate 债券121.stock certificate 股票122.audit report 审计报告123.entity 被审计单位124.addressee of the audit report 审计报告的收件人125.unqualified opinion 无保留意见126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见128.adverse opinion否定意见ACCA2.6<审计与内部控制 Audit and Internal Review>词汇表（372词）序号英语汉语1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析（法,学）研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析（法,学）研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certified accounts（ACCA）特计的证（经执业的结社（ACCA）20 assurance engagement 保证债务21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近25 audit committee 审计委员会,审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告如一个通讯方法32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计定时37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计（查帐）员的抚养责任40 auditors report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 tom walls tom 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计（查帐）员和经营之间63 communications on internal control 内部控制上的通讯64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 编辑债务69 completeness 完整性70 completion of the audit 审计的结束71 compliance with accounting regulations 符合～的作法会计规则72 computers assisted audit techniques （CAATs）计算器援助的审计技术（CAATs）73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system （DBMS）数据库管理制度（数据管理系统 92 date of report 报告的日期93 depreciation 折旧,贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 方向的抽查98 directors emoluments 董事酬金99 directors serve contracts 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格 / 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制137 general reports to mangement 对（牛犬等的）疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-（与主机）联机计算器系统152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的 IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电 2 库存155 IAS 10 events after the balance sheet date 在平衡 sheeet 日期後面的信息家电 10 事件156 IFACs code of ethics for professional accountants I FACs 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计（查帐）员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires （ICEQs）内部控制评价调查表171 internal control questionnaires （ICQs）内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部的评论转让174 international audit and assurance standards board （IAASB）国际的审计和保证标准登船（IAASB）175 international auditing practice statements （IAPSs）国际的审计实务声明（IAPSs）176 international federation of accountants （IFAC）国际会计师联合会（IFAC）177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑182 Isa 260 communications of audit matters with thosecharge governance 审计物质的国际砂糖协定 260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的 isa 310 知识185 isa 320 audit materiality 审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187 isa 402 audit considerations relating to entities usingservice organisations 与正在使用的个体有关的 isa 402个审计考虑服务组织188 isa 500 audit evidence 审计证据189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 审计抽样193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors report on financial statements 财务报表上的 isa 700 审计（查帐）员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documents containing audited financial statements isa 720 证券包含 audited 财务报表的其他信息201 isa 910 engagement to review financial statementsisa 910 债务复阅财务报表202 isas and rss isas 和 rss203 joint monitoring unit 连接检验单位204 knowledge of the entitys business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing lowballing218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作240 occurrence 出现241 on-line computer systems （与主机）联机计算器系统242 opening balances 期初余额243 operational audits 经营审计,作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论249 overdue fees 超储未付费250 overhead absorption 管理费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易258 preliminary assessment of control risk 控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题 262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination 程序过程在接受提名之后265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors 错误的规划268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出292 review 评论293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计（查帐）员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售（货）制度304 sales tax 销售税,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpected relationships可重视的（市价）波动或不能预料的亲属关系314 small entity 小的个体315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件321 statement 1:integrity,objectivity and independence声明 1: 完整，客观性和独立322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任323 statement 3: advertising ,publicity and obtaining professional work 声明 3: 广告法（学），宣传和获得专业性工作324 statement 5:changes in professional appointment 声明 5: 在职业上的任命中的改变325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色340 suppliers statements 供应商的声明341 system and internal controls 系统和内部的控制342 systematic selection 系统选择法343 systems-based approach 以系统为基础的方式344 tangible non-current assets 有形的非流动资产345 tendering 投标,清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三 Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买354 trade accounts payable listing 贸易应付帐款挂牌 355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到（支付）期的未决362 unqualified audit report 无条件的审计报告363 unqualified report 无条件的报告364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金（交易）价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。
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11-2 Recognition ans Measurement of Intangible Assets
The basis of valuation for intangible assets is cost-the amount of cash or cash equivalents paid or the fair value of other consideration given to acquire an asset at the time of its acquisition or construction, or when applicable, the amount attributed to that asset when initially recognized. The term amortization is used to describe the write-off-expense of the cost of an intangible asset over its useful life
In brief, intangible assets are assets which are used in the operation of the business but which have no physical substance and are noncurrent.
Not all assets which lack physical substance are regardeFuture Economic Benefits
Future economic benefits include not only future revenue from the sale of products or services but also cost savings.
11-2 Recognition ans Measurement of Intangible Assets
An item that meets the definition of an intangible asset should only be recognized if:
it is probable that the expected future economic benefits that are attributable to the asset will flow to the enity; the cost of the asset can be measured reliably;
Control
Control is defined as the power to obtain the future economic benefits generated by the resource and the ability to deny access to those benefits to others.
Key Terms
patent (专利)
trademark (商标)
franchise (特许权) deferred charge (递延费用) start-up costs (生产准备成本) organization costs (开办费) research and development cost (研究与开发支出) goodwill (商誉) natural resources (自然资源)
Recognition of intangible assets is based on a general recognition principle that applies to costs incurred initially to acquire or internally generate an intangible asset and those incurred subsequently to add to, replace part of, or service it.
Unit 11 Intangible Assets and Natural Resources
Learning Objectives
After studying this unit, you should be able to:
1. Define intangible assets. Specify the three requirements one item must meet to be an intangible asset. 2. Identify the most common examples of intangible assets. 3. Explai the recognition and valuation of intangible assets. 4. Define deferred charges and make distinctions between deferred charges and intangible assets. 5. State the accounting treatments of research and development costs. 6. Explain the similarities and differences between goodwill and intangible assets. 7. Define natural resources and explain the accounting for natural resources.
11-1 Defination of Intangible Assets
Intangible assets from a subsection of this group and are further defined as identifiable non-monetary assets without physical substance. The definition of an intangible asset requires identifiability, control and the existence of future economic benefits.
11-1 Defination of Intangible Assets
Identifiability
An intangible asset meets the identifiability criterion when it : (1) is separable; (2) arises from constractual or other legal rights.