审计报告中的会计及审计英语 (2)
会计审计专业英语 (2)
Learning Objectives
After studying this unit, you should be able to:
1. Define accounting assumption. 2. Explain separate entity assumption.
3. Describe going concern assumption.
4. Describe monetary assumption and explain the difficulties that the assumption creates.
5. State time-period assumption and specify the problems it may bring about.
The accounting entity identified as the smallest unit of activity with a self-contained accounting system.
2-2 Going Concern Assumption
The financial statements are normally prepared on the assumption that an entity is a going concern and will continue in operation for the foreseeable future.
3. Is monetary unit assunption essential to accounting? What difficulities may accountants encounter in applying monetary unit assumption?
审计英文词汇整理
审计鉴证可信赖程度of financial statements 财务报表审计procedures 执行商定程序levels of assurance 高水平保证编制可靠性相关性skepticism 职业谨慎客观性12. professional competence 专业胜任能力CPA-in-charge 项目经理engagement letter 业务约定书audit 连续审计client 委托人CPA更换注册会计师existing CPA 现任注册会计师successor CPA 后任注册会计师preceding CPA前任注册会计师the audit report 出具审计报告专家board of directors 董事会of the entity‘ s business 了解被审计单位情况material misstatement risks评估重大错报风险the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围general knowledge of 初步了解―――的情况more knowledge of 进一步了解的情况prior year‘s working papers 以前年度工作底稿of meeting 会议纪要risks 经营风险适当性estimate 会计估计representations 管理层声明concern assumption 持续经营假设plan 审计计划audit areas 重点审计领域错误舞弊or additional procedures 修改或追加审计程序of assets 侵占资产without substance 虚假交易pressures 异常压力suspected noncompliance 涉嫌存在违法行为重要性the materiality level 超过重要性水平the materiality level 接近重要性水平acceptably low level 可接受水平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or omissions 错报或漏报总计events 期后事项the financial statements 调整财务报表additional audit procedures 实施追加的审计程序risk 审计风险risk 检查风险audit opinion 不适当的审计意见misstatement 重大的错报misstatement 可容忍错报acceptable level of detection risk 可接受的检查风险level of material misstatement risk 重大错报风险的评估水平business 小规模企业system 会计系统of control 控制测试test 穿行测试沟通流程图of internal control 重新执行evidence 审计证据procedures 实质性程序认定存在发生完整性obligations 权利和义务allocation 计价和分摊截止准确性分类检查of counting 监盘观察函证计算procedures 分析程序核对追查sampling 审计抽样误差error 预期误差总体risk 抽样风险risk 非抽样风险unit 抽样单位sampling 统计抽样error 可容忍误差of under reliance 信赖不足风险of over reliance 信赖过度风险of incorrect rejection 误拒风险risk of incorrect acceptance 误受风险trial balance 试算平衡表cross-referencing 索引和交叉索引现金收入disbursement现金支出statement 银行对账单reconciliation 银行存款余额调节表sheet date 资产负债表日value 可变现净值room仓库invoice 销售发票list 价目表confirmation request 积极式询证函confirmation request消极式询证函requisition 请购单report 验收报告margin 毛利overhead 制造费用requisition 领料单存货盘点certificate 债券certificate 股票report 审计报告被审计单位of the audit report 审计报告的收件人opinion 无保留意见opinion 保留意见of opinion 无法表示意见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 auditorCIA注册信息系统审计师certified information systems auditorCISA注册公共会计师certified public accountantCPA 特许会计师chartered accountantCA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。
审计、财务常用英文词汇
审计类财会英语审计、财务常用英文词汇审计报告: Audit report资产负债表：Balance Sheet损益表：Income statement利润分配表：Profit distribution statement<中国注册会计师独立审计准则>：the Independent Auditing Standard for Chinese Certified Public Accountants会计报表：Financial statement在抽查的基础上：on a test basis主任会计师或授权副主任会计师：Chief Accountant or Authorized Assistant Chief Accountant中国注册会计师：Chinese Certified Public Accountant无钢印无效：shall not be valid without bearing the embossing seal年初数，年末数：Opening amounting\ closing amounting资产负债表：Balance sheet流动资产：Current assets货币资金：Cash短期、长期投资：Short-term、long-term investment应收票据：Notes receivable应收账款：Account receivable坏账准备：Less: provision for bad debt应收账款净额：Net value of account receivable预付账款：Advance to supplier应收出口退税：Receivable drawback for export应收补贴款： Receivable subsidy其他应收款：Other receivable存货：Inventories待转其他业务支出：Other business expense to be transferred 待摊费用：Prepaid expense待处理流动资产净损失：Net loss of current assets to be settled 一年内到期的长期债券投资：Long-term bonds investment due in 1 year其他流动资产：Other current assets流动资产合计：Total current assets固定资产：fixed assets固定资产原价：Original value of fixed assets累计折旧：accumulated depreciation固定资产净值：Net value of fixed assets固定资产清理：Disposal of fixed assets在建工程：Construction in process待处理固定资产净损失：Net loss of fixed assets to be settled固定资产合计：Total fixed assets无形资产及递延资产：Intangible assets & deferred assets递延税项目：Deferred tax负债及所有者权益：Liabilities & owner’s equity流动负债：current liabilities短期/长期借款：Short-term/long-term loan应付票据：Notes payable预收账款：Advance from clients其他应付款：Other payable应付工资：Accrued payroll应付福利费：Welfare payable应交税金/应付利润：Tax/ Profits payable其他应交款：Unpaid others预提费用：Accrued expense一年内到期的长期负债：Long-term liabilities due in 1 year应付债券：Bonds payable长期应付款：Long-term payable实收资本：Paid-in capital资本公积：Capital accumulation盈余公积：Surplus accumulation其中：公益金：Including; commonweal funds本年利润：Profits of current year未分配利润：Undistributed profits损益表/利润表：Income statement产品（商品）销售收入：Revenue of sales of products (commodities)出口产品销售收入：sales income of export products销售折扣与折让：Discount& transfer of sales产品销售净额；Net value of sales of products产品销售税金/成本：sales tax/cost of products出口产品销售成本：Sales cost of export products销售费用（经营费用）：Sales expense (operation expense)产品销售利润：Sales profits of products加：其他业务利润：Add: other business profits营业/管理/财务费用；operation/overhead / finance expense利息支出（减利息收入）：Interest expense (Less: interest income)汇兑损失（减汇兑收益）：Exchange loss(exchange income)营业利润：Operation profits投资收益；Return on investment主营业务收入：Revenue of main business主营业务成本：cost of main business主营业务税金及附加：Tax & surtax of main business营业外收入/支出：Non-operation income /expense投资收益：return on business补贴收入：subsidy income以前年度损益调整：Adjustment for profits & loss of previous year所得税：income tax利润分配表：Profits Distribution Statement法定盈余公积：legal surplus accumulation法定公益金：Legal commonweal funds年初/末未分配利润： Undistributed profits of opening / closing year已弥补亏损：Loss being made up可供所有者分配的利润：Profits distributable to owner已分配股利：Distributed dividends其他转入：other transferred in提取法定公益金：Retained legal commonweal funds提取职工奖励及福利基金：Retained employee’s bonus & welfare funds提取储备基金：retained reversed funds提取企业发展基金：retained enterprise development funds利润归还投资：Retained profits into investor应付优先股/普通股股利：Dividends payable to preference / common stock提取任意盈余基金：Retained random surplus accumulation转作资本的普通股股利：Dividends of common stock transferred into capitall 附注：annotation to *《企业法人营业执照》：Business License for Legal Person经营期限：operation period投产：begin to produce采用的会计政策：Accounting policies implemented《企业会计准则》：Accounting Standard for Enterprises《工业企业会计制度》：Accounting System for Industrial Enterprise会计期间：Fiscal year记账原则和计价基础：Accounting principle and valuation basis 会计核算；Accounting records以权责发生制为原则；base on accrual-basis principle以历史成本为计价基础：be valued at one’s historical cost坏账：bad debt直接转销法：direct amortized method存货核算方法：Accounting method of inventories存货的够入与入库：inventories at purchasing and inventories to warehouse使用年限：service life固定资产折旧：Depreciation of fixed assets采用直线法平均计算：Be calculated using average service life method预计使用年限：anticipated service life预计净残值：anticipated net residual value使用年限：actual useful life专用生产设备：production machinery equipment收入实现条件：Recognition of revenue订单法：order method增值税：value added tax (VAT)现金：cash on hand银行存款：Bank deposit账龄：account-age期末余额：closing balance产成品：finished products实收资本: Paid-in capital本年实际：Actual amount of current year办公费； office expenses差旅费：traveling expenses电话费: telephone charge水电费：water and electricity charge金融机构手续费：Handling change of finance authority出资额：investment amount档案查询专用章：Special Seal for Archive Inquiry工商行政管理局：Administration for Industry and Commerce套印无效：Overprint shall be ineffective主管：authoritative organ原审批单位：the original examine and approve authority会计报表审计 Auditing Financial statements资本验证 Capital verification企业财务会计制度设计Setting up financial systems for enterprises exchange business代理记帐 Bookkeeping services外汇年检专项审计 Special audit and annual auditing of foreign exchange business企业合并、分立、清算审计Auditing transactions such as enterprises’ merger、split and liquidation投资可行性研究 Feasibility analysis for investment project百阳英语学院整理。
审计英文词汇整理.doc
审计英文词汇整理.docoverall financial statement level and in 存在related account balances and transaction 发生levels 财务报表层和相关账户、交易层完整性or omissions 错报或漏报obligations 权利和义务总计allocation 计价和分摊events 期后事项截止the financial statements 调整财务报表准确性additional audit procedures 实施追加的审计分类程序检查risk 审计风险of counting 监盘risk 检查风险观察audit opinion 不适当的审计意见函证misstatement 重大的错报计算misstatement 可容忍错报procedures 分析程序acceptable level of detection risk 可接受的核对检查风险追查level of material misstatement risk 重大错sampling 审计抽样报风险的评估水平误差business 小规模企业error 预期误差system 会计系统总体of control 控制测试risk 抽样风险test 穿行测试risk 非抽样风险沟通unit 抽样单位流程图sampling 统计抽样of internal control 重新执行error 可容忍误差evidence 审计证据of under reliance 信赖不足风险procedures 实质性程序of over reliance 信赖过度风险risk of incorrect acceptance 误受风险opinion否定意见trial balance 试算平衡表审计词汇cross-referencing 索引和交叉索引审计法 Audit Law, Audit Act 现金收入审计法实施条例the Implementary Rules of the disbursement 现金支出Audit lawstatement 银行对账单审计标准 audit criteria ， audit standard reconciliation 银行存款余额调节表审计准则 auditing standard sheet date 资产负债表日审计原则 auditing principlesvalue 可变现净值审计手册 audit manualroom 仓库公认审计准则 Generally Accepted Auditinginvoice 销售发票Standardslist 价目表审计法律规范 audit laws and regulationsconfirmation request 积极式询证函审计体制 audit systemconfirmation request 消极式询证函审计权限 audit purview ；audit jurisdiction ；requisition 请购单audit mandatereport 验收报告审计职责 audit responsibilitymargin 毛利审计监督audit supervision ；supervision overhead 制造费用through auditingrequisition 领料单审计管辖权 audit jurisdiction存货盘点审计执法 implementation of audit laws andcertificate 债券regulationscertificate 股票审计处理 audit sanctionreport 审计报告审计处罚 audit penalty被审计单位依法审计 conduct auditing in accordance withof the audit report 审计报告的收件人lawsopinion 无保留意见审计意见 audit opinionopinion 保留意见审计决定 audit decision审计建议audit suggestion, audit 绕过计算机审计auditing around the computer recommendation 通过计算机审计 auditing through the computer复核意见conclusion of audit review 计算机辅助审计computer-assited audit审计复议 audit appeal 信息技术审计 IT audit审计听证audit hearing 合法性审计compliance audit, regularityaudit审计复核 audit review 合规性审计 compliance audit审计战略 audit strategy 综合审计 comprehensive audit审计计划 audit plan 效益审计 value for money audit （ VFM audit ）审计方案 auditing program 绩效审计 performance audit 审计目标 auditing objective 财务审计 financial audit审计范围 audit scope 财务报表审计 financial statement audit 审计内容audit coverage 财务收支审计audit of financial revenues and审计结论 audit conclusion expenditures审计任务 audit assignments 决算审计 final account audit审计结果 audit finding 经济责任审计 accountability audit审计报告audit report 任中经济责任审计middle term accountability审计方法 audit method audit审计过程auditing process 离任经济责任审计term-end accountability审计证据 audit evidence audit审计测试 audit test 管理审计 management audit审计风险 audit risk 项目审计 project audit审计抽样 audit sampling 外部审计 external audit审计软件 audit software 内部审计 internal audit审计程序 auditing procedures 政府审计 government audit审计调查 audit investigation 联合审计 joint audit审计小组 audit team 实地审计 field audit审计线索 audit trail 期末审计 final audit定期审计periodic audit 注册公共会计师certified publicaccountant 初次审计 initial audit （ CPA）初步审计 preliminary audit 特许会计师 chartered accountant （ CA）事后审计 post-audit 审计经费 audit funds事前审计 pre-audit 审计业务费 audit operating expense事中审计concurrent audit 审计专项经费special funds for auditing专项审计 special audit 无保留意见 :unqualified opinion法定审计 statutory audit 保留意见 qualified opinion后续审计 successive audit 无法表示意见 : disclaimer of opinion 跟踪审计 follow up audit 否定意见 :adverse opinion全过程审计whole process auditing突击审计surprise audit审计报告audit report标准报告standard report长式报告long-form report短式报告short-form report审计工作报告audit working report审计结果公告Announcement of Audit Findings审计长 Auditor General副审计长Deputy Auditor General审计主任chief auditor资深审计师senior auditor审计师（员）auditor注册内部审计师certified internal auditor（ CIA）注册信息系统审计师certified informationsystems auditor（CISA）。
审计词汇英汉对照
审计词汇英汉对照Aability to continue as a going concern持续经营能力acceptability 可接受性，可接受程度acceptable level of detection risk检查风险的可接受水平acceptance of engagement接受委托accepting the engagement for the first time 首次接受委托access to asset对资产的接触[·ækses]according to 根据，依据，依照account balance 账户余额account for 对……进行会计处理，核算；解释accounting 会计，会计学accounting advisory serve 会计咨询服务[əd·vaizəri] accounting firm 会计师事务所accounting information 会计信息，会计资料accounting period 会计期间accounting policies会计政策accounting professional bodies 会计职业组织，会计职业团体accounting records 会计记录accounting responsibility会计责任accounting service 会计服务accounting standards 会计准则Accounting Standards for Business Enterprises企业会计准则accounting system 会计系统accounting treatment 会计处理accuracy准确性，精确性additional audit procedures 追加审计程序addressee 收件人，收信人Administration of State-owned Assets （the～）国有资产管理局administrative laws and regulations行政法规adverse impact 不利影响，负面影响[·ædvə:s]adverse opinion反对意见（否定意见）advisory group 咨询组，顾问组agency fee代理费，代理费用aggregate 总计，合计为……alternation of document and record变造文件和记录alternative audit procedures 替代审计程序，备选审计程序amend 修改，修订amortisation 摊销analytical capacity 分析能力analytical procedures 分析性程序annual financial statements年度会计报表，年度财务报表appendix附录，附表applicable 适用的applicable laws and regulations适用的法规application systems应用系统apply consistently 一贯地执行，一贯地实施appropriate适当的，合适的；appropriate authorization适当的授权appropriateness of audit evidence 审计证据的适当性approval批准，核准[ə·pru:vəl]assessed level of control risk 对控制风险的评估，控制风险的评估水平asset资产，财产asset restructuring 资产重组assignment of duties 职责的划分assistant 助理，助理人员associated company 联属公司，联营公司association 联合，结合；协会，社团assumption假设，假定at a given date在某一特定时日attestation 鉴证，公证attestation service鉴证服务audit adjustment审计调整audit areas 审计领域audit conclusion 审计结论audit effectiveness 审计效果audit efficiency 审计效率audit engagement letter 审计业务约定书audit evidence 审计证据audit fee审计费audit files审计档案audit findings审计中发现的事项audit implementation stage审计实施阶段audit mark审计标识audit materiality 审计重要性audit method 审计方法audit objective审计目标，审计目的audit of financial statements 会计报表审计，财务报表审计audit opinion审计意见audit period被审计期间，被审计年度audit plan 审计计划audit planning 编制审计计划，制定审计计划，审计计划audit planning stage审计计划阶段audit procedure审计程序audit programme 审计程序表，具体审计计划audit report审计报告audit report with a disclaimer of opinion拒绝表示意见审计报告audit report with a qualified opinion 有保留意见的审计报告audit report with an adverse opinion 否定意见的审计报告audit report with dual dates双重日期审计报告audit reporting stage 审计报告阶段audit responsibility 审计责任audit results审计结果audit risk审计风险audit sampling审计抽样audit sampling techniques 审计抽样方法，审计抽样技术audit strategies审计策略audit summary审计总结，审计小结audit team 审计小组audit test审计测试audit trail 审计轨迹audit work审计工作audit working paper审计工作底稿audited financial statement 审计会计报表，已审计财务报表Auditing Guidelines （the～）审计规X指南auditing standards 审计准则audit-oriented working paper （审计）业务类工作底稿authorisation 授权authorisation of transaction 交易的授权availability 可获得性Bbalance余额；差额；平衡balance sheet 资产负债表bank 银行bank account 银行账户，银行户头bank statement 银行对账单barter transaction易货交易，以物换物交易basis of audit 审计依据basis of preparation （会计报表的）编制基础book of account账目，账簿borrowing 借款，贷款，借债branch分支，分支机构，分店brought forward （账户余额等的）承上年，承上期，承上页budget预算building 建筑物；大楼business conditions 业务情况，经营情况business licence （企业等的）营业执照business relation 业务关系。
审计报告中英文对照
审计报告中英文对照审计报告中英文对照irumstanes.二、注册会计师的责任Auditor’s Responsibilit 我们的责任是在实施审计工作的基础上对财务报表发表审计意见。
我们按照中国注册会计师审计准则的规定执行了审计工作。
中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。
Our responsibilit is to express an opinion on these finanial statements based on our audit. We onduted our audit in aordane ith the Standards on Auditing for Certified Publi Aountants. Those standards require that e pl ith ethialrequirements and plan and perform the audit to obtain reasonable assurane hether the finanial statements are free from material misstatement 审计工作涉及实施审计程序，以获取有关财务报表金额和和披露的审计证据。
选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错报导致的财务报表重大错报风险的评估。
在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。
审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。
An audit involves performing proedures to obtain audit evidene about the amounts and dislosures in the finanial statements. Theproedures seleted depend on the auditor’s judgment, inluding the assessment of the risks of material misstatement of the finanial statements, hether due to fraud or error. In making those ris assessments, the auditor onsiders internal ontrol relevant to the entit’s preparation and fai presentation of the finanial statements in order to design audit proedurestha ar ppropriate in the irumstanes, but not for the purpose of expressing an opinion on the effetiveness of the entit’s internal ontrol. An audit als inludes evaluatingthe appropriateness of aounting poliies use an he reasonableness of aounting estimates mad b management, as el as evaluating the overall presentation of the finanial statements. 我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。
四大审计报告英文版精选全文完整版
可编辑修改精选全文完整版四大审计报告英文版Independent Auditors' ReportJYSZ (xx) No. 16013To China Export & Credit Insurance Corporation:We have audited the aompanying balance sheets of China Export & Credit Insurance Corporation (the "Company" ) as of December 31, xx and the related statements of ine, cash flows, statement of equity changes and notes to the financial statements for the year then ended.Responsibilities of managementThe Company's directors are responsible for the preparation of financial statements in pliance with Enterprise Aounting System and Aounting Standards for Business Enterprises. Such responsibilities include the following: (1) design, implementation and maintenance of financial statements and related internal controls, so there is no material misstatement due to fraud or error; (2) the selection and application of appropriate aounting policies; (3) reasonable aounting estimate.Responsibilities of auditorsOur responsibility is to express an opinion on these financial statements based on our audits. We conducted our audit in aordance with ChineseCertified Public Aountants Auditing Standards. Those standards require us to ply with the.professional ethics and to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.。
审计英语笔记总结范文
一、背景随着我国经济的快速发展，审计行业在国际上的地位日益提高。
作为一名审计人员，具备一定的英语水平是必不可少的。
为了更好地应对国际审计业务，提高自己的英语能力，我近期参加了审计英语培训课程。
以下是我在培训过程中的笔记总结。
二、审计英语的基本要素1. 审计术语审计英语中，审计术语是基础。
掌握以下常用审计术语，有助于提高英语水平：（1）Audit：审计（2）Auditor：审计师（3）Auditing：审计学（4）Financial statement：财务报表（5）Internal control：内部控制（6）Substantive testing：实质性测试（7）Compliance testing：合规性测试2. 审计方法审计英语中，掌握审计方法对于理解审计流程至关重要。
以下是一些常用审计方法：（1）Risk assessment：风险评估（2）Audit planning：审计计划（3）Audit evidence：审计证据（4）Audit report：审计报告（5）Follow-up procedures：后续程序3. 审计沟通审计过程中，沟通至关重要。
以下是一些常用审计英语沟通技巧：（1）Expressing opinions：表达观点（2）Asking questions：提问（3）Listening actively：积极倾听（4）Using clear and concise language：使用清晰简洁的语言三、审计英语的应用场景1. 审计工作函审计工作函是审计师与被审计单位沟通的重要方式。
以下是一个审计工作函的例子：Subject: Audit Work RequestDear [Recipient],We are writing to request your assistance in conducting an audit of [Company Name] for the year ended [Date]. Please provide us with the following information:1. Financial statements for the year ended [Date]2. Internal control documentation3. Any other relevant informationWe appreciate your cooperation and look forward to your prompt response.Best regards,[Your Name][Your Title][Your Company]2. 审计报告审计报告是审计工作的最终成果。
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。
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年度审计报告中的会计及审计英语English for Accounting & Auditing in Annual Repor主要内容Contents年度审计报告框架Framework of Annual Report年度审计报告中所应用的相关专业会计及审计英语Accounting and Audit English in Annual Report年度审计报告框架Framework of Annual Report审计意见Audit opinion管理层责任Management’s Responsibility for the Financial Statements注册会计师责任Auditors’ Responsibility审计意见Auditor’s Opinion管理层财务报表Management Financial statements资产负债表Balance Sheet利润表Income Statements现金流量表Cash flow statement财务报表附注Notes to the financial statements年度审计报告范例-管理层责任(1)Example - Management’s Responsibility(1) 按照中华人民共和国财政部颁布的企业会计准则的规定编制财务报表是贵公司管理层的责任。
The Company’s management is responsible for the pre paration of these financial statements in accordance with China Accounting Standards for Business Enterprises issued by the Ministry of Finance of the People’s Republic of China.年度审计报告范例-管理层责任(2)Example - Management’s Responsibility (2)这种责任包括：(1)设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报；(2)选择和运用恰当的会计政策；(3)作出合理的会计估计。
This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.相关会计及审计英语词汇-管理层责任Glossary-Management’s Responsibility中国企业会计准则China Accounting Standards for Business Enterprises内部控制Internal control重大错报Material misstatement舞弊或错误Fraud or error会计政策Accounting policies会计估计Accounting estimates年度审计报告范例-注册会计师的责任（1）Example - Auditors’ Responsibility (1)我们的责任是在实施审计工作的基础上对财务报表发表审计意见。
我们按照中国注册会计师审计准则的规定执行了审计工作。
中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。
Our responsibility is to express an opinion on these financial statements based on our audit.We conducted our audit in accordance with China Standards on Auditing for Certified Public Accountants.Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free from material misstatement.相关会计及审计英语词汇-注册会计师的责任(1)Glossary-Auditors’ Responsibility (1)发表审计意见Express an audit opinion中国审计准则China Standards on Auditing职业道德规范Ethical requirements合理保证Reasonable assurance年度审计报告范例-注册会计师的责任（2）Example - Auditors’ Responsibility (2)审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。
选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。
在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.In making those risk assessments, the auditor considers internal control relevant to the entity's preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control.相关会计及审计英语词汇-注册会计师的责任(2)Glossary-Auditors’ Responsibility (2)披露Disclosures审计证据Audit evidence注册会计师的判断Auditor’s judgment重大错报风险的评估Assessment of the risks of material misstatement设计审计程序Design audit procedures内部控制的有效性The effectiveness of the entity’s internal control年度审计报告范例-注册会计师的责任（3）Example - Auditors’ Responsibility (3)审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。
我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。
An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating theoverall presentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.相关会计及审计英语词汇-注册会计师的责任(3)Glossary-Auditors’ Responsibility (3)评价恰当性Evaluating the appropriateness充分、适当Sufficient and appropriate年度审计报告范例–审计意见（无保留意见）我们认为，贵公司财务报表已经按照中华人民共和国财政部颁布的企业会计准则的规定编制，在所有重大方面公允反映了贵公司20XX年12月31日的财务状况以及20XX年度经营成果以及现金流量。
In our opinion, the financial statements comply with the requirements of China Accounting Standards for Business Enterprises issued by the Ministry of Finance of the People’s Republic of China and present fairly, in all material respects, the financial position of the Company as at 31 December 20XX, results of operations and cash flows of the Company for the year then ended.相关会计及审计英语词汇- 审计意见Glossary –Auditor’s Opinion重大方面Material respects公允反映Present…fairly无保留意见Unqualified opinion保留意见Qualified opinion无法表示意见Disclaimer of Opinion否定意见Adverse opinion年度审计报告财务报表Financial Reports一资产负债表Balance Sheet二利润表Income Statement三现金流量表Cash flow statement四财务报表附注Notes to the financial statements资产负债表框架Framework of Balance Sheet资产Assets负债Liabilities流动资产Current assets流动负债Current Liabilities非流动资产Non-current assets非流动负债Non-Current Liabilities所有者权益Owner’s equity资产负债表(流动资产)Balance Sheet (Current Assets)货币资金Cash at bank and on hand交易性金融资产Financial assets held for trading应收账款Accounts receivable预付款项Prepayments其他应收款Other receivables存货Inventories资产负债表(非流动资产)Balance Sheet (Non-current Assets)长期股权投资Long-term equity investments固定资产Fixed assets在建工程Construction in progress无形资产Intangible assets递延所得税资产Deferred tax assets资产负债表(流动负债）Balance Sheet (Current Liabilities)短期借款Short-term loans交易性金融负债Financial liabilities held for trading 应付账款Accounts payable预收款项Advances from customers应付职工薪酬Employee benefits payable应交税费Taxes payable其他应付款Other payables资产负债表(非流动负债)Balance Sheet (Non-Current Liabilities)长期借款Long-term loans长期应付款Long-term payables预计负债Provisions递延所得税负债Deferred tax liabilities资产负债表(所有者权益)Balance Sheet (Owner’s equity)实收资本Paid-in capital资本公积Capital reserve盈余公积Surplus reserve未分配利润Retained earnings利润表框架Framework of Income Statement营业收入Operating income营业成本Operating costs期间费用Period charge营业利润(亏损) Operating profit (loss)利润(亏损)总额Profit (loss) before income tax净利润(亏损) Net profit (loss) for the year利润表- 期间费用Income Statement - Period Charge销售费用Selling and distribution expenses管理费用General and administrative expenses财务费用Financial expenses现金流量表框架Framework of Cash Flow Statement直接法Direct Method经营活动产生的现金流量Cash flows from operating activities投资活动产生的现金流量Cash flows from investing activities筹资活动产生的现金流量Cash flows from financing activities间接法Indirect Method直接法- 经营活动产生的现金流量Direct Method – Cash Flow from Operating Activities销售商品收到的现金Cash received from sale of goods购买商品支付的现金Cash paid for goods支付的各项税费Cash paid for all types of taxes直接法- 投资活动产生的现金流量Direct Method – Cash Flow from Investing Activities收回投资收到的现金Cash received from disposal of investments取得投资收益收到的现金Cash received from return on investments购建固定资产、无形资产Cash paid for acquisition of fixed assets, intangible和其他长期资产支付的现金assets and other long-term assets投资支付的现金Cash paid for acquisition of investments直接法- 筹资活动产生的现金流量Direct Method – Cash Flow from Financing Activities取得借款收到的现金Cash received from borrowings偿还债务支付的现金Cash repayments of borrowings 分配股利、利润或偿付利息支付的现金Cash paid for dividends, profits distribution or interest间接法- 将净利润(亏损)调节为经营活动的现金流量Indirect Method - Reconciliation of Net Profit (Loss) to Cash Flows from Operating Activities净利润(亏损) Net profit (loss)加:固定资产折旧Add: Depreciation of fixed assets 无形资产摊销Amortisation of intangible assets存货的减少(增加) Decrease (increase) in gross inventories 经营性应收项目的减少(增加) Decrease (increase) in operating receivables 经营活动产生的现金流量净额Net cash inflow (outflow) from operating activities财务报表附注范例（公司基本情况）ABC有限责任公司(以下简称“本公司”)是由A和在D注册的BC在中华人民共和国北京市成立的中外合资经营企业。