审计英语

合集下载

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。

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 princip一le般s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 Bo国ar际d 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 a nd 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-salesecurity 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Reportform 报告式Retainedearnings 留存收益Sharecapital 股本Short-term investment 短期投资Single-step form 单步式Taxes payable 应交税金Treasurybill 一年以内短期国债Treasury n ote 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Unearnedrevenue 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 w eighted 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Variableproductionoverhead 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&ServiceTax(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 a nalysis 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 A llocation 成本分配Cost object 成本对象Cost T racing 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 varia固nc定e 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。

常用审计英语词汇

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4.accounting estimate 会计估计6.accounts receivable 应收账款7.accruals listing 应计项目挂牌8.accruals 应计项目9.adverse opinion 否定意见10.agreed-upon procedures 约定审查业务11.analysis of errors 错误的分析（法,学）研究12.anomalous error 反常的错误13.appointment ethics 任命伦理学14.assurance engagement 保证约定15.assurance 保证16.audit 审计，审核，核数17.audit acceptance 审计承兑18.audit approach 审计靠近19.audit committee 审计委员会，审计小组20.audit engagement 审计业务约定书21.audit evaluation 审计评价22.audit evidence 审计证据23.audit plan 审计计划24.audit program 审计程序25.audit report 审计报告26.audit risk 审计风险27.audit sampling 审计抽样28.audit staffing 审计工作人员29.audit timing 审计定时30.audit trail 审计线索31.auditing standards 审计准则32.auditors duty of care 审计（查账）员的责任33.auditors report 审计报告34.automated working papers 自动化工作文件35.bad debts 坏账36.bank reconciliation 银行对账单，余额调节表37.beneficial interests 受益权38.best value 最好的价值39.business risk 经营风险40.cash count 现金盘点41.cash system 兑现系统42.charges and commitments 费用和评论43.chronology of an audit 一审计的年代表44.CIS application controls CIS 申请控制45.CIS environments stand-alone microcomputers CIS 环境单机微型计算器46.client screening 委托人甄别47.projection of errors 错误的规划48.purchase ledger 购货分类账49.purchases and expenses system 收入费用系统50.put on enquiry 询价上的期货买卖panies act 公司法parative financial state?鄄ments 比较财务报表pilation engagement 编辑约定pleteness 完整性pletion of the audit 审计的结束pliance with account?鄄ing regulations 符合会计规则的作法puters assisted audit techniques （CAATs）计算器援助的审计技术（CAATs）58.confidence 信任59.confidentiality 保密性60.confirmation of accounts receivable 应收账款的查证61.conflict of interest 利益冲突62.constructive obligation 建设的待付款63.contingent asset 或有资产64.contingent liability 或有负债65.control environment 控制环境66.control procedures 控制程序67.control risk 控制风险68.controversy 论战69.corporate governance 公司治理，公司管制70.corresponding figures 相应的计算71.cost of conversion 转换成本，加工成本72.cost 成本73.courtesy 优待74.creditors 债权人75.current audit files 本期审计档案76.database management sys?鄄tem （DBMS）数据库管理制度（数据管理系统）77.date of report 报告的日期78.depreciation 折旧，贬值79.design of the sample 样品的设计80.detection risk 检查风险81.direct verification approach 直接核查法82.directional testing 方向的抽查83.directors emoluments 董事酬金84.directors serve contracts 董事服务合约85.disagreement with man?鄄agement 与经营的不一致86.disclaimer of opinion 拒绝表示意见87.distributions 分销，分派88.documentation of under?鄄standing and assessment of control risk 控制风险的协商和评定的文件编集89.documenting the audit process 证明审计程序90.due care 应有关注91.due skill and care 到期的技能和谨慎92.economy 经济93.efficiency 效益，效率94.eligibility/ineligibility 合格/无被选资格95.engagement letter 业务约定书96.error 差错97.evaluating of results of au?鄄dit procedures 审计手续的结果评估98.examinations 检查99.existence 存在性100.expectations 期望差距101.expected error 预期的错误102.experience 经验103.expert 专家104.external audit 独立审计105.external review reports 外部的评论报告106.fair 公正107.final assessment of control risk 控制风险的确定评定108.final audit 期末审计109.financial statement asser?鄄tions 财政报告宣称110.financial 财务111.finished goods 产成品112.flowcharts 流程图113.fraud and error 舞弊114.fraud 欺诈115.fundamental principles 基本原理116.general CIS controls 一般的CIS 控制117.general reports to 对……的一般报告118.going concern assump?鄄tion 持续经营假设119.going concern 持续经营120.goods on sale or return 货物准许退货买卖121.goodwill 商誉ernance 统治123.haphazard selection 随意选择124.hospitality 款待125.human resources 人力资源126.income tax 所得税127.incoming auditors 收入审计（查账）员128.independent estimate 独立的估计rmation technology 信息技术130. inherent risk 固有风险131.integrity 完整性132.interim audit 中期审计133.internal auditing 内部审计134.internal auditors 内部审计师135.international federation of accountants （IFAC）国际会计师联合会（IFAC）136.inventory system 盘存制度137.inventory valuation 存货估价138.ISA 230 documentation 文件编制139.joint monitoring unit 连接检验单位140.knowledge of the entity?蒺s business 个体的企业知识w and regulations 法和规则142.legal and regulations 法定权利和规则143.legal obligation 法定义务,法定责任144.levels of assurance 保险程度，保障水平145.liability 负债146.limitation on scope 审计范围限制147.limitation of audit 审计的提起诉讼的限期148.limitations of controls sys?鄄tem 控制系统的提起诉讼的限期149.litigation and claims 诉讼和赔偿150.litigation 诉讼151.loans 借款，贷款152.long term liabilities 长期负债153.management 管理154.management integrity 经营完整155.management representa?鄄tion letter 管理当局声明书156.marketing 推销，营销，市场学157.material inconsistency 决定性的前后矛盾158.material misstatements of fact 重大误报159.materiality 重要性160.measurement 计量161.microcomputers 微型计算器162.modified reports 变更报告163.narrative notes 叙述证券164.nature 性质165.negative assurance 消极保证 realizable value 可实现净值167.non-current asset register 非本期的财产登记168.non-executive directors 非执行董事169.non-sampling risk 非抽样风险170.non-statutory audits 目标170.objectivity 客观性172.obligating event 负有责任事件173.obligatory disclosure 有拘束地揭示174.occurrence 出现175.on-line computer sys?鄄tems （与主机）联机计算器系统176.opening balances 期初余额177.operational audits 经营审计，作业审计178.operational work plans 操作上的工作计划179.opinion shopping 意见购物180.other information 其他的信息181.overdue fees 超储未付费182.overhead absorption 管理费用分配183.periodic plan 定期的计划184.permanent audit files 永久审计档案185.personal relationships 个人的亲属关系186.planning 计划编制187.population 抽样总体188.precision 精密189.preliminary assessment of control risk 控制风险的预备评定190.prepayments 预付款项191.presentation and disclo?鄄sure 提示和揭示192.problems of accounting treatment 会计处理的问题193.procedural approach 程序上的靠近194.procedures程序195.procedures after accepting nomination 程序过程在接受提名之后。

审计英语7

TOPIC 07 The Finalization of Audit【字体：大中小】【打印】（完成审计工作）[与中文教材2008版第十八章相关]Part I Subsequent Events（期后事项）Auditors should consider the effect of subsequent events（after the balance sheet date）on the accounts.‘Subsequent events’include:Events occurring between the period end and the date of the auditor’s report Facts discovered after the date of the auditor’s report;审计人员应考虑期后事项对报表的影响。

期后事项包括:资产负债表日后至审计报告出具日审计报告出具日之后Procedures（程序、流程）Auditors have a responsibility to review subsequent events before they sign their audit report, and may have to take action if they become aware of subsequent events between the date they sign their audit report and the date the financial statements are laid before members.在签署审计报告前审计人员有责任检查考虑在资产负债表日后至出具报告日期间发生的相关事项,并有可能会采取相关措施。

The date of signing the audit report represents a change from active evidence gathering to passive evidence awareness.审计报告出具日代表着审计人员从主动收集证据向被动知晓的转变。

审计英语

audit审计CPA 注册会计师assurance 保证audit of financial statements 财务报表审计agreed-upon procedures 商定程序compilation 编制high levels of assurance 高保证水平moderate levels of assurance 中等保证水平credibility 可信性reliability 可靠性relevance 相关,相关性continuing professional education(CPE) 职业后续教育A uniform CPA examination 统一注会考试professional skepticism 职业谨慎objectivity 客观，客观性professional competence 专业胜任能力Senior CPA-in-charge 项目经理audit engagement letter 业务约定书recurring audit 连续审计、常年审计the client 委托人the nominated CPA 被提名审计师change CPA 更换审计师the existing CPA 现任审计师the preceding CPA 后任注册会计师The predecessor CPA 后任注册会计师audit appointment 审计委托the agreed term 约定条款accept an audit engagement 接受业务委托the objective of the engagement 委托目的the scope of the audit 审计范围issue the audit report 出具审计报告other CPA 其他注册会计师expert 专家withdraw 撤销an initial audit 初次审计the board of directors 董事会a change in engagement 变更约定书shareholder 股东component 组成部分knowledge of the entity’s business 了解被审计单位情况performing an audit of financial statements 实施财务报表审计assess inherent and control risks 评估固有风险和内部控制风险determine the nature, timing and extend of the audit procedures 决定审计程序的性质、时间和范围a general knowledge of, 初步了解a preliminary knowledge of 初步了解a more particular knowledge of 进一步了解prior to accepting an engagement 接受业务委托之前following acceptance of the engagement 接受业务委托之后update and revaluate information gathered previously 更新并重新评价以前收集的信息the prior year’s working papers 以前年度工作底稿director 董事senior operating personnel 高级管理人员internal audit personnel 内部审计人员internal audit reports 内部审计报告minutes of meeting 会议纪要material sent to shareholders or filed with regulatory authorities 寄送股东或报送临管部门备案的资料interim financial reports 中期财务报告management policy manual 管理政策手册chart of accounts 会计科目表exercise professional judgment 做出专业判断business risks(of the client) 经营风险management response thereto管理当局的对策appropriateness 适当性accounting estimate 会计估计management representations 管理层声明related party 关联方related party transaction 关联方交易going concern assumption 持续经营假设audit plan 审计计划the overall audit plan 总体审计计划the detailed audit plan 具体审计计划efficient audit 审计效率the size of the entity 被审计单位的规模the complexity of the audit 审计的复杂性the specific methodology and technology 具体的方法和技术financial performance 财务业绩material misstatement 重大遗漏significant audit areas 重点审计领域coordination 协调review 复核statutory responsibility 法定责任time budget 时间预算error 错误fraud 舞弊modified or additional procedure 修改或追加审计程序plan and perform audit procedure 计划和实施审计程序adequate accounting and internal control system 适当的会计和内部控制系统reduce but not eliminate 减少但不能消除manipulation 篡改falsification 伪造alteration of records or documents 更改文件或凭证misappropriation of assets 侵占资产transactions without substance 虚构交易misapplication of accounting policies 滥用会计政策the underlying records 原始凭证oversight or misinterpretation 疏忽或误解unusual pressures 异常压力accounting policy alternative 会计政策变更unusual transactions 异常交易incomplete files 不完整文件out of balance control accounts 财户余额不平衡lack of proper authorization 缺乏恰当的授权computer information systems environment 计算机信息系统环境inherent limitations of audit test 审计测试的固有限制discuss with management 与管理层讨论the remedial action 纠正措施seek legal advice 寻求法律咨询laws and regulations 法律与规章noncompliance 没有遵守withdrawal from the engagement 解除业务约定senior management 高级管理层detect noncompliance laws and regulations 发现没有遵守法律与规章的行为deliberate failure to record transactions 故意漏记交易senior management override of control 高级管理层逾越控制intentional misrepresentations being made to the CPA 故意对CPA做出错误陈述written representation 管理层声明the suspected noncompliance 涉嫌存在违法行为audit committee 审计委员会supervisory board 监事会regulatory and enforcement authorities 监管和执法机构materiality 重要性exceed the materiality level 超过重要性水平approach the materiality level 接近重要性水平an acceptably low level 可接受的低水平the overall financial statement level and in related 财务报表层面和account balances and transaction levels 相关账户、交易层面the detected but uncorrected misstatements or omissions 已发现但尚未调整的错报或漏报misstatements or omissions 错报或漏报the detected and the projected misstatements or omissions 已发现和推断的错报或漏报aggregate 累计subsequent events 期后事项contingencies 或有事项extend the scope of the substantive test 扩大实质性测试范围adjust the financial statements 调整财务报表perform additional audit procedures 执行追加的审计程序carry out extended or additional tests of control 实施扩大或追加的控制测试modify the nature, timing and extend 修改实质性程序的性质、时间of planned substantive procedures 和范围audit risk 审计风险inherent risk 固有风险control risk 控制风险detection risk 检查风险inappropriate audit opinion 不恰当的审计意见material misstatement 重大错报analytical procedures risk 分析性测试风险substantive tests of the detail risk 细节测试风险tolerable misstatement 可容忍错报the combined level of inherent and control risks 固有风险和控制风险的综合水平the acceptable of detection risk 可接受的检查风险planned assessed level of control risk 计划评估的控制风险small business 小规模企业accounting system 会计系统internal control system 内部控制系统control environment 控制环境control procedures 控制程序compliance test 符合性程序test of control 控制测试walk-through test 穿行测试management letter 管理建议书material weakness in internal control 内部控制的重大缺陷risk assessment 风险评估control activities 控制活动information 信息communication 沟通monitoring 监督procedures manual 程序手册job descriptions 工作说明flow chart 流程图written narrative 文字叙述questionnaire 调查问卷reperformance of internal control 重新执行内部控制computer－assisted audit techniques 计算机辅助审计程序communication with management 与管理导沟通audit evidence 审计证据tests of control 控制测试substantive procedures 实质性程序sufficiency of audit evidence 审计证据的充分性appropriateness of audit evidence 审计证据的恰当性assertions 认定existence or occurrence 存在或发生completeness 完整性rights and obligations 权利与义务valuation or allocation 估价与分摊presentation and disclosure 表达与披露validity 合法性cut-off 截止mechanical accuracy 机械准确性classification 分类disclosure 披露inspection 检查supervision of counting 监盘observation 观察enquiry 询问confirmation 函证computation 计算analytical procedures 分析性程序vouch 核对aged trial balance 账龄分析表trace 追查audit sampling 审计抽样error 错误anomalous error 偶发性错误expected error 预期误差population 总体sampling risk 抽样风险non-sampling risk 非抽样风险sampling unit 抽样单位statistical sampling 统计抽样stratification 分层tolerable error 可容忍误差the risk of under reliance 信赖不足风险the risk of over reliance 信赖过度风险the risk of incorrect rejection 误拒风险the risk of incorrect acceptance 误受风险the rate of deviation 偏离程度sample size 样本量required confidence level 可信赖水平the number of sampling units in the population 总体中样本的数量methods used 所选用的方法effective audit 审计效果efficient audit 审计效率audit working papers(documentation) 审计工作底稿working trial balance 试算平衡表adjusting and reclassification entries 调整和重分类分录audit mark 审计标识indexing and cross-referencing 索引和交叉索引permanent audit files 永久性档案current audit files 当期档案comprehensive working papers 综合类工作底稿audit-oriented working papers 业务类工作底稿reference working papers 备查类工作底稿the use of standardized working papers 使用标准工作底稿checklists 核对用清单cash receipt 现金收据cash disbursement 现金支出petty cash 零用现金custody 保管custodian 保管人internal control questionnaire 内部控制调查问卷walk-through of the system 系统的穿行测试segregation of duties 职责划分deposit slip 存款凭单purchase order 采购订单receiving report 验收报告general ledger 总分类账bank statement 银行对账单bank reconciliation 银行存款余额调节表balance sheet date 资产负债表日check outstanding 未兑现支票change fund 找零备用金cash count 现金盘点kiting 开空头支票float period 浮游期cut-off bank statement 截止性银行对账单unearned revenue 预收账款net realizable value 可变现净值collateral 抵押sales order 销售通知单storeroom 仓库storekeeper 仓库保管员perpetual inventory record 永续盘存记录shipping document 货运文件bill of lading 提货单billing 开票sales invoice 销售发票footing 加总、合计price list 价目表aging schedule 账龄分析表aged trial balance 过期账项试算表break down 分解、按细目分类delinquent account 过期账户confirmation 函证positive confirmation request 积极式函证negative confirmation request 消极式函证advance 预付款purchase requisition 请购单purchase order 订购单vouchers payable 应付凭单vendor’s invoice 卖方发票discrepancy 差异description 货物的说明、种类vouchers 付款凭单treasurer 出纳员remittance 汇款、付款gross margin 毛利reasonableness 合理性authenticity 真实性overhead 期间费用manufacturing overhead 制造费用bill of materials 用料单inspection record 验收记录job cost 订单成本计算单labor cost distribution 人工成本分配表material requisition 领料单payroll summary 工资汇总表payroll ledger 工资登记薄production order 生产通知单production runs 生产流程rate and deduction authorization form 工资率及扣减授权表time card 计时卡time ticket 计时单accountability 成本会计routing sheet 流程表supplies 机物料消耗utilities 公用事业费job order 分批工作通知单inventory-taking 存货盘点test count 抽点inventory tag 存货标签bond certificate 债券stock certificate 股票broker’s advice 经纪人意见书paid-in-capital 实收资本treasury stock 库存股bond debenture 债券契约portfolio 证券组合投资leasehold 租赁的asset retirement order 资产报废通知单registrar 注册管理机构transfer agent 过户代理人trust company 信托公司negotiable instrument 流通票据collateral 抵押品liens and mortgages 留置与抵押minutes of board of directors 董事会会议记录trustee 受托管理人restrictive covenant 限制性条款contributed capital 实缴资本stub 存根audit report 审计报告the truthfulness of the audit report 审计报告的真实性the legitimacy of the audit report 审计报告的合法性entity 被审计单位、客户addressee of the audit report 审计报告的收件人unqualified opinion 无保留意见qualified opinion 保留意见disclaimer of opinion 无法表示意见adverse opinion 否定意见introductory paragraph 引言段scope paragraph 范围段opinion paragraph 意见段explanatory paragraph 说明段material 重要professional language 专业术语scope limitation 范围限制unadjusted events 未调整事项adequately disclosed 适当披露the extent of impact on the financial statements 对会计报表反映的影响程序audit report on special purpose engagements 特殊目的的审计报告Audit Law, Audit Act审计法the Implementary Rules of the Audit law审计法实施条例audit criteria，audit standard审计标准auditing standard审计准则auditing principles审计原则audit manual审计手册Generally Accepted Auditing Standards公认审计准则audit laws and regulations审计法律规范audit system审计体制audit purview；audit jurisdiction；audit mandate审计权限audit responsibility审计职责audit supervision；supervision through auditing审计监督audit jurisdiction审计管辖权implementation of audit laws and regulations审计执法audit sanction审计处理audit penalty审计处罚conduct auditing in accordance with laws依法审计audit opinion审计意见audit decision审计决定audit suggestion, audit recommendation审计建议conclusion of audit review复核意见audit appeal审计复议audit hearing审计听证audit review审计复核audit strategy审计战略audit plan审计计划auditing program审计方案auditing objective审计目标audit scope 审计范围audit coverage审计内容audit conclusion审计结论audit assignments审计任务audit finding审计结果audit report审计报告audit method审计方法auditing process审计过程audit evidence审计证据audit test审计测试audit risk审计风险audit sampling审计抽样audit software审计软件auditing procedures审计程序audit investigation审计调查audit team审计小组audit trail审计线索working paper工作底稿auditing around the computer绕过计算机审计auditing through the computer通过计算机审计computer-assisted audit计算机辅助审计IT audit信息技术审计compliance audit, regularity audit合法性审计compliance audit合规性审计comprehensive audit综合审计value for money audit （VFM audit）效益审计performance audit绩效审计financial audit财务审计financial statement audit 财务报表审计audit of financial revenues and expenditures财务收支审计final account audit决算审计term-end accountability audit离任经济责任审计management audit管理审计project audit项目审计external audit外部审计internal audit内部审计government audit政府审计joint audit联合审计field audit实地审计final audit期末审计interim audit期中审计periodic audit定期审计initial audit初次审计preliminary audit初步审计post-audit 事后审计pre-audit事前审计concurrent audit事中审计special audit专项审计statutory audit法定审计successive audit后续审计follow up audit跟踪审计whole process auditing全过程审计surprise audit突击审计accountability audit经济责任审计middle term accountability audit任中经济责任审计audit report审计报告standard report标准报告long-form report长式报告short-form report短式报告audit working report审计工作报告Announcementof Audit Findings审计结果公告Auditor General审计长Deputy Auditor General 副审计长chief auditor审计主任senior auditor资深审计师auditor审计师（员）certified internal auditor（CIA）注册内部审计师certified information systems auditor（CISA）注册信息系统审计师certified public accountant（CPA）注册公共会计师chartered accountant（CA）特许会计师audit funds审计经费audit operating expense审计业务费special funds for auditing审计专项经费。

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。

会计英语词汇

会计英语词汇 Prepared on 22 November 2020C h a p t e r 1 Accounting 会计，会计学Accountant 会计师，会计人员Accounting information 会计信息Financial data 财务数据Business 企业，经营，商业，业务Business transaction 经济业务，经济交易Enterprise 企业Economic information 经济信息Business organization 经济组织Financial activity 财务活动，筹资活动Profitability 获利能力，盈利能力End product 最终产品Creditor 债权人Performance 业绩Favorable 有利的Unfavorable 不利的Accounting system 会计系统，会计制度Financial condition 财务状况Investor 投资人Result of operations 经营成果Financial report 财务报告To make decision 制定决策Accounting principles 会计原则Business activity 经济活动Accounting concepts 会计概念Financial accounting 财务会计Economic unit 经济单位Owner 业主，拥有者Governmental agency 政府机构Generally accepted accounting principles 公认会计原则Employ 采用Prepare 准备，编制Annual report 年度报告Stockholder 股东Audit 审计，审查，查帐Auditing 审计，审计学Accounting records 会计记录Public accountant 公共会计师Fairness 公正性，公允性Reliability 可靠性Periodic audit 定期审计Corporation 股份有限公司Internal auditor 内部审计人员Cost accounting 成本会计Cost data 成本数据Management accounting 管理会计Selling price 销售价格Management advisory service 管理咨询服务Management service 管理服务Tax accounting 税务会计Tax returns 纳税申报单，税单Budgetary accounting 预算会计International accounting 国际会计International trade 国际贸易Not-for-profit accounting 非盈利组织会计Not-for-profit organization 非盈利组织Social accounting 社会会计Measurement 计量Chapter2Accounting practice 会计实务Accounting theory 会计理论Decline 方针，指南Assumption 假设Business entity 经济主体Accounting entity 会计主体Economic activity 经济活动Bookkeeping 簿记Double-entry bookkeeping system 复试记账系统Entry分录，记录Single proprietorship独资Partnership合伙Accounting purpose会计目的Separate entity独立主体Asset资产Going-concern持续经营Historical cost历史成本Current market value 当前市场价值Accounting period会计期间Stable-monetary-unit货币计量单位Objective principle客观性原则Operating result经营成果Cost principle成本原则Actual cost实际成本Book value账面价值Equivalent当量，约当量Depreciation折旧Consistency principle一贯性原则Accounting method会计方法Financial statement 财务报告Comparability可比性Materiality principle重要性原则Conservatism principle谨慎性原则Revenue收入Expense费用Cost of goods商品成本Net income净收入Net loss净损失Accrual-basis 权责发生制Cash-basis 现金收付制Journal 日记账Realization principle 实现原则Matching principle 配比原则Recognize 确认Transfer转让，转帐，过户Income statement收益表，损益表Full-disclosure principle充分揭示原则Chapter3Accounting element会计要素Accounting equation会计等式Liability负债Owner s’ equity业主权益，所有者权益Current asset长期资产Long-term asset长期资产Operating cycle 经营周期Bank deposit 银行存款Short-term investment短期投资Long-term investment长期投资Accounts receivable应收账款Note receivable应收票据Prepayment 预付款项Inventory 存货Fixed asset 固定资产Plant and equipment 厂房和设备Intangible asset 无形资产Store fixtures店面装置Office equipment办公设备Delivery equipment运输设备Creditors’ equity债权人权益Obligation责任，义务Debt债务Current liability流动负债Long-term liability长期负债Short-time loans payable应付短期贷款Long-term loans payable长期应付贷款Notes payable应付票据Accounts payable应付账款Accrued expense应计费用Bonds payable应付债券Long-term accounting payable长期应付账款Interest 股份，利息Claim 要求权Net assets 净资产Capital资本Stockholder’s equity 股东权益Cost of goods sold 商品销售成本Administrative expenses 管理费用Selling expenses销售费用Financial expense 财务费用Occur 发生Dividend payable 应付股利Retained earnings留存收益Chapter4Classification分类，分级Day-to-day 随时Account title 账户名称Ledger 分类帐Debit side 借方Credit side 贷方Charge借记，收取费用Memorandum 摘要，备忘录Insert 插入，嵌入，写入Cash on hand 库存现金subgrouping子目，细目supplies 物料用品prepaid expenses 预付费用face value 面值check 支票bank draft 银行汇票money order 汇款单debtor 债务人bearer 持票人salaries payable 应付工资taxes payable 应付税费interest payable 应付利息long-term notes payable 长期应付票据mortgage payable 应付抵押借款bonds payable 应付公司债券drawing提款income summary收益汇总professions fees职业服务费commissions revenues 佣金收入interest income利息收入chart of accounts账户一览表executive salaries主管人员薪金office salaries办公人员薪金sales salaries销售人员薪金prepaid rent预付租金accumulated depreciation累计折旧depreciation expense折旧费用sales销售收入sales returns and allowance销售退回与折让purchases returns and allowance购买退回与折让Chapter5Accounting cycle会计循环Accounting procedures会计程序，会计方法Trial balance试算平衡表Post-closing trial balance结算后试算平衡表Journalize 做分录，记账Post to the ledger过入分类帐Assemble汇集Work sheet工作底表Adjusting entry调整分录close结账，结清，关闭ledger accounts分类账户general ledger总分类帐two-column account两栏式账户source document原始凭证check stub支票存根journal日记帐journal entry日记帐分录records(book) of original entry原始记录簿transcribe抄录post过账，誊帐manually手工的chronological按时间顺序的enter登记，计入general journal普通日记账special journal特殊日记帐sales journal销售日记帐purchases journal购买日记帐cash receipts journal现金收入日记帐cash disbursements journal现金支出日记帐division of labor分工Chapter6Adjusting procedures调整程序Accrual(basis) accounting权责发生制Align调整，使成一线，（转做）使一致Apportion（按比例）分配，摊配Accrue自然积累（如利息等），计提Outlay支出Expire期满，耗尽，失效Insurance expense保险费用Prepaid insurance 预付保险费Supplies expense物料用品费Supplies on hand在用物料Subscription预订Deferred credit递延贷项Accrued salaries payable应计应付工薪Accrued revenue应计收入Closing entry结账分录Closing procedure结账程序Temporary account临时性账户，名义账户，虚账户Permanent account 永久性账户，实账户Withdrawals提款Statement of cash flow现金流量表Financial position财务状况Portray描绘Dispose处理Inflows流入Outflows流出Chapter7Working paper工作底稿Adjusted trial balance调整后试算平衡表Cross-reference交叉参考Occasion需要，机会，工作场合Salaries accrued应计薪金Combine结合，联合Extend（会计）将数字转入。

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。

审计英语-

审计英语Auditing is a process that is used to evaluate an organization's financial and operational procedures. It is an essential function for any business, as it helps to ensure the accuracy and reliability of financial statements, identify potential areas of risk, and provide recommendations for improvement.In the auditing process, an external auditor is appointed to review the company's financial documents, including the balance sheet, income statement, and cash flow statement. The auditor will also review the company's internal controls and assess their effectiveness. This is done to determine if the company's financial statements accurately reflect its financial position and if there are any material misstatements or errors.During the audit, the auditor will gather evidence to support their findings. This evidence can include physical documents, such as invoices and receipts, as well as digital data, such as bank statements and accounting software files. The auditor will then analyze this evidence and draw conclusions about the company's financial position.There are many different types of audits, including financial audits, operational audits, and compliance audits. Financial audits are the most common type of audit, as they focus on the accuracy and reliability of financial statements. Operational audits, on the other hand, examine an organization's operational procedures to identify potential areas of inefficiency or waste. Compliance audits are conducted to ensure that an organization is complying with legal and regulatory requirements.The findings of an audit are presented in an audit report. This report includes the auditor's opinions and recommendations for improvement. If material misstatements or errors are identified, the auditor may issue a qualified or adverse opinion, which means that the financial statements cannot be relied upon.In conclusion, auditing is an essential process for any organization. It helps to ensure the accuracy and reliability of financial statements, identify potential areas of risk, and provide recommendations for improvement. The audit process involves gathering evidence, analyzing that evidence, and presenting findings in an audit report. Different types of audits are used for different purposes, including financial audits, operational audits, and compliance audits.。

审计英语手册

审计英语手册Audit plan 审计计划Professional skepticism 职业怀疑 Professional judgment 职业判断 Reasonable assurance 合理保证 Assertion 认定 Client acceptance and retention 业务承接与保持engagement 审计业务约定书 Internal Control System 内部控制制度 Internal controls over financial reporting 财务报表内部控制Risk-oriented audit approach 风险导向审计方法Assessment 评估 Omission 漏报 Misstatement 错报 Fraud 舞弊；欺诈 Audit risk model :审计风险模型Error 错误Audit risk = risk of material misstatement × detection risk =inherent risk × control risk × detection risk审计风险=重大错报风险 ×检查风险=固有风险 ×控制风险 ×检查风险Assessing the risk of material misstatement 评估重大错报的风险 Materiality 重要性Observation 观察 Materiality level 重要性水平Tolerablemisstatementlevel 可容忍错报的水平Confirmation 函证Recalculation or reperformance 算或重新执行重新计Obtain evidence 证据收集 Inspection 检查 Analytical procedures 分析程序 Walk-through test 穿行测试Client inquiry 询问Statistical sampling 统计抽样 Non-statistical sampling 非统计抽样 stratified sampling 分层抽样 Sample size 样本量Sample unit 抽样单元 Population 总体规模 Deviation 偏差 misstatement 错报控制测试中的抽样应用（control test ）1-3会计岛Acceptable risk of overreliance （ARO ）可接受的信赖过度风险 Expected population deviation rate预计总体偏差率Tolerable deviation rate （TDR ）可容忍偏差率 Sample deviation rate 样本偏差率Maximum deviation rate （MDR ）总体偏差上限细节测试中抽样：（test of account balance details ） Acceptable risk of incorrect acceptance 可接受的误受风险 Expected misstatement level 预计总体错报 Tolerable misstatement level 可容忍错报 Maximum misstatement level 总体错报上限传统变量抽样计算：Misstatement size in the sample 样本错报金额The point estimate of the audited value 估计的总体实际金额A point estimate of the population misstatement 推断的总体错报Average misstatement size 平均错报 Risk Assessment 风险评估Inquiry 询问 Risk Response 风险应对Observation 观察 Inspection 检查Significant Risk 特别风险Tests of Controls 控制测试 Reperformance 重新执行 Recalculation 重新计算Substantive Procedure 实质性程序 Detail Test 细节测试Nature,Timing,Extent 性质、时间和范围 Risk of Material Misstatement 重大错报风险 Analytical Review Procedure 实质性分析程序 Confirmation 函证observation of physical inventory count 存货监盘positive confirmation 积极式函证 negative confirmation 消极式函证physical inventory count 存货盘点 stocktaking 抽盘Supervise the counting of cash 监盘库存现金2-3会计岛substitutive audit procedures 替代审计程序 adjustment/reconciliation 调节bank account balance statement 银行存款余额对账单 bank balance reconciliation statement 银行存款余额调节表 risk of material misstatement due to fraud 舞弊导致的重大错报风险 significant risk 特别风险 communication 沟通the present accountant 后任注册会计师 group audit 集团审计the former accountant 前任注册会计师 Subsequent Events 期后事项Subsequent events requiring an adjustment 期后调整事项 Subsequent events not requiring an adjustment 期后非调整事项 Management Representation Letter 管理层声明 Audit report 审计报告 standard report 标准审计报告non-standard reports 非标准审计报告unqualified audit report with the emphasis or explanatory paragraph带强调事项段或其他事项段的无保留意见的审计报告qualified audit reports 非无保留意见的审计报告 qualified opinion 保留意见的审计报告 adverse opinion 否定意见的审计报告 disclaimer of opinion 无法表示意见的审计报告 Quality-oriented internal culture 质量为导向的内部文化written confirmation书面确认函Acceptance and continuance of clients 客户关系和具体业务的接受与保持 Integrity 诚信 listed entities上市实体3-3会计岛。

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 capital l 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。

会计英语术语

会计英语术语会计英语术语在当今全球化的商业环境中扮演着重要的角色。

正确理解和运用这些术语对于财务专业人员来说至关重要。

本文将介绍一些常见的会计英语术语，以帮助读者更好地理解和运用。

1. Assets（资产）Assets represent the resources owned or controlled by an entity that have economic value and are expected to generate future benefits. Common examples of assets include cash, inventory, and property.2. Liabilities（负债）Liabilities are the obligations of an entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. Examples of liabilities include accounts payable, loans, and accrued expenses.3. Equity（股本/所有者权益）Equity represents the residual interest in the assets of an entity after deducting liabilities. It is also known as shareholders' equity or net assets. Equity can be further divided into contributed capital and retained earnings.4. Revenue（收入）Revenue refers to the inflow of assets or settlement of liabilities resulting from the ongoing operations of an entity. It is often generated through the sale of goods or services. Examples of revenue include sales revenue, rental income, and interest income.5. Expenses（费用）Expenses are the costs incurred by an entity in order to generate revenue. Examples of expenses include salaries, rent, utilities, and depreciation.6. Cash Flow（现金流量）Cash flow refers to the movement of cash into or out of a business. Positive cash flow indicates that more cash is coming into the business than going out, while negative cash flow means that more cash is going out than coming in. Cash flow is classified into operating, investing, and financing activities.7. Depreciation（折旧）Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It reflects the decrease in value of an asset due to wear and tear, obsolescence, or other factors.8. Balance Sheet（资产负债表）The balance sheet is a financial statement that provides a snapshot of a company's financial position at a specific point in time. It shows the company's assets, liabilities, and equity. The balance sheet follows the accounting equation: Assets = Liabilities + Equity.9. Income Statement（损益表）The income statement, also known as the profit and loss statement, summarizes a company's revenues, expenses, and net income or loss for aspecific period of time. It shows how well a company has performed financially.10. Audit（审计）An audit is an independent examination of a company's financial statements, records, and internal controls by a qualified professional. The purpose of an audit is to provide assurance on the reliability and accuracy of the financial information presented.以上是一些常见的会计英语术语，理解和掌握这些术语对于从事财务工作的人来说非常重要。

会计英语词汇

Chapter1Accounting 会计，会计学Accountant 会计师，会计人员Accounting information 会计信息Financial data 财务数据Business 企业，经营，商业，业务Business transaction 经济业务，经济交易Enterprise 企业Economic information 经济信息Business organization 经济组织Financial activity 财务活动，筹资活动Profitability 获利能力，盈利能力End product 最终产品Creditor 债权人Performance 业绩Favorable 有利的Unfavorable 不利的Accounting system 会计系统，会计制度Financial condition 财务状况Investor 投资人Result of operations 经营成果Financial report 财务报告To make decision 制定决策Accounting principles 会计原则Business activity 经济活动Accounting concepts 会计概念Financial accounting 财务会计Economic unit 经济单位Owner 业主，拥有者Governmental agency 政府机构Generally accepted accounting principles 公认会计原则Employ 采用Prepare 准备，编制Annual report 年度报告Stockholder 股东Audit 审计，审查，查帐Auditing 审计，审计学Accounting records 会计记录Public accountant 公共会计师Fairness 公正性，公允性Reliability 可靠性Periodic audit 定期审计Corporation 股份有限公司Internal auditor 内部审计人员Cost accounting 成本会计Cost data 成本数据Management accounting 管理会计Selling price 销售价格Management advisory service 管理咨询服务Management service 管理服务Tax accounting 税务会计Tax returns 纳税申报单，税单Budgetary accounting 预算会计International accounting 国际会计International trade 国际贸易Not-for-profit accounting 非盈利组织会计Not-for-profit organization 非盈利组织Social accounting 社会会计Measurement 计量Chapter2Accounting practice 会计实务Accounting theory 会计理论Decline 方针，指南Assumption 假设Business entity 经济主体Accounting entity 会计主体Economic activity 经济活动Bookkeeping 簿记Double-entry bookkeeping system 复试记账系统Entry分录，记录Single proprietorship独资Partnership合伙Accounting purpose会计目的Separate entity独立主体Asset资产Going-concern持续经营Historical cost历史成本Current market value 当前市场价值Accounting period会计期间Stable-monetary-unit货币计量单位Objective principle客观性原则Operating result经营成果Cost principle成本原则Actual cost实际成本Book value账面价值Equivalent当量，约当量Depreciation折旧Consistency principle一贯性原则Accounting method会计方法Financial statement 财务报告Comparability可比性Materiality principle重要性原则Conservatism principle谨慎性原则Revenue收入Expense费用Cost of goods商品成本Net income净收入Net loss净损失Accrual-basis 权责发生制Cash-basis 现金收付制Journal 日记账Realization principle 实现原则Matching principle 配比原则Recognize 确认Transfer转让，转帐，过户Income statement收益表，损益表Full-disclosure principle充分揭示原则Chapter3Accounting element会计要素Accounting equation会计等式Liability负债Owner s’ equity业主权益，所有者权益Current asset长期资产Long-term asset长期资产Operating cycle 经营周期Bank deposit 银行存款Short-term investment短期投资Long-term investment长期投资Accounts receivable应收账款Note receivable应收票据Prepayment 预付款项Inventory 存货Fixed asset 固定资产Plant and equipment 厂房和设备Intangible asset 无形资产Store fixtures店面装置Office equipment办公设备Delivery equipment运输设备Creditors’ equity债权人权益Obligation责任，义务Debt债务Current liability流动负债Long-term liability长期负债Short-time loans payable应付短期贷款Long-term loans payable长期应付贷款Notes payable应付票据Accounts payable应付账款Accrued expense应计费用Bonds payable应付债券Long-term accounting payable长期应付账款Interest 股份，利息Claim 要求权Net assets 净资产Capital资本Stockholder’s equity 股东权益Cost of goods sold 商品销售成本Administrative expenses 管理费用Selling expenses销售费用Financial expense 财务费用Occur 发生Dividend payable 应付股利Retained earnings留存收益Chapter4Classification分类，分级Day-to-day 随时Account title 账户名称Ledger 分类帐Debit side 借方Credit side 贷方Charge借记，收取费用Memorandum 摘要，备忘录Insert 插入，嵌入，写入Cash on hand 库存现金subgrouping子目，细目supplies 物料用品prepaid expenses 预付费用face value 面值check 支票bank draft 银行汇票money order 汇款单debtor 债务人bearer 持票人salaries payable 应付工资taxes payable 应付税费interest payable 应付利息long-term notes payable 长期应付票据mortgage payable 应付抵押借款bonds payable 应付公司债券drawing提款income summary收益汇总professions fees职业服务费commissions revenues 佣金收入interest income利息收入chart of accounts账户一览表executive salaries主管人员薪金office salaries办公人员薪金sales salaries销售人员薪金prepaid rent预付租金accumulated depreciation累计折旧depreciation expense折旧费用sales销售收入sales returns and allowance销售退回与折让purchases returns and allowance购买退回与折让Chapter5Accounting cycle会计循环Accounting procedures会计程序，会计方法Trial balance试算平衡表Post-closing trial balance结算后试算平衡表Journalize 做分录，记账Post to the ledger过入分类帐Assemble汇集Work sheet工作底表Adjusting entry调整分录close结账，结清，关闭ledger accounts分类账户general ledger总分类帐two-column account两栏式账户source document原始凭证check stub支票存根journal日记帐journal entry日记帐分录records(book) of original entry原始记录簿transcribe抄录post过账，誊帐manually手工的chronological按时间顺序的enter登记，计入general journal普通日记账special journal特殊日记帐sales journal销售日记帐purchases journal购买日记帐cash receipts journal现金收入日记帐cash disbursements journal现金支出日记帐division of labor分工Chapter6Adjusting procedures调整程序Accrual(basis) accounting权责发生制Align调整，使成一线，（转做）使一致Apportion（按比例）分配，摊配Accrue自然积累（如利息等），计提Outlay支出Expire期满，耗尽，失效Insurance expense保险费用Prepaid insurance 预付保险费Supplies expense物料用品费Supplies on hand在用物料Subscription预订Deferred credit递延贷项Accrued salaries payable应计应付工薪Accrued revenue应计收入Closing entry结账分录Closing procedure结账程序Temporary account临时性账户，名义账户，虚账户Permanent account 永久性账户，实账户Withdrawals提款Statement of cash flow现金流量表Financial position财务状况Portray描绘Dispose处理Inflows流入Outflows流出Chapter7Working paper工作底稿Adjusted trial balance调整后试算平衡表Cross-reference交叉参考Occasion需要，机会，工作场合Salaries accrued应计薪金Combine结合，联合Extend（会计）将数字转入。

审计英语词汇汇总

4３.unuｓｕalｐreｓsuｒes异常压力
4４.the suｓpected nｏncｏmpｌｉancｅ涉嫌存在违法行为
４5．materialiy重要性
46.eｘｃeeｄthemａｔerialｉtyｌevel超过重要性水平
47.ａpｐroach tｈe materialityｌevｅl接近重要性水平
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
7４.ｃｏmpletenｅss完权利和义务
7６.ｖａluaｔｉon aｎdalｌocａｔion计价和分摊
３0.ｍinutes ofｍeeting会议纪要
31.bｕsiｎess riskｓ经营风险
32.aｐprｏｐｒｉatenesｓ适当性
33.aｃcountｉngesｔimａte会计估计
34．mａｎagｅmenｔrepｒesentatiｏnｓ管理层声明
３５.goingｃonｃern assumption持续经营假设
26．detemiｎeｔｈe nature, timiｎgａnd extｅntｏf the audiｔpｒoｃedures确定审计程序的性质、时间和范围
27．aｇeneraｌkｎoｗleｄge of——初步了解―――的情况
28.aｍoｒｅｋnowｌｅdｇeｏf——进一步了解的情况
29.theｐrioryear‘sｗorｋｉng pａperｓ以前年度工作底稿
48.ａn acｃeptablyｌｏwｌevel可接受水平
49.theoveｒaｌl fｉｎancｉal sｔatementｌｅｖｅl aｎd inｒｅlａｔed aｃcountｂaｌaｎｃeｓand tｒanｓacｔｉｏｎleｖels财务报表层和相关账户、交易层

审计英语

By Xin He, Zhongnan University of Economics and Law

8
17.1 Agency and Nature of Audit
17.1.2 The nature of Audit
According to ISA 200, the objective of an audit of financial statements is ‗to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with an identified financial reporting framework‘. The phases used to express the auditor‘s opinion are that the financial statements ‗give a true and fair view‘ or ‗present fairly in all material respects‘.
Shareholders
Auditors
Directors
10
By Xin He, Zhongnan University of Economics and Law
17.1 Agency and Nature of Audit
Owners: Shareholders Report Audited financial statement
5.
6.
7.
5பைடு நூலகம்
By Xin He, Zhongnan University of Economics and Law