审计、财务常用英文词汇

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审计英语词汇

1.audit 审计2.attestation 鉴证3.credibility 可信赖程度4.audit of financial statements财务报表审计5.agreed-upon procedures执行商定程序6.high levels of assurance高水平保证pilation编制8.reliability可靠性9.relevance相关性10.professional skepticism职业谨慎11.objectivity客观性12. professional competence专业胜任能力13.Senior/CPA-in-charge项目经理14.audit engagement letter业务约定书15.recurring audit连续审计16.the client委托人17.change CPA更换注册会计师18.the existing CPA现任注册会计师19.the successor CPA后任注册会计师20.the preceding CPA前任注册会计师21.issue the audit report出具审计报告22.expert专家23.the board of directors董事会24.knowledge of the entity‘s business了解被审计单位情况25.assess material misstatement risks评估重大错报风险26.detemine the nature，timing and extent of the audit procedures确定审计程序的性质、时间和范围27.a general knowledge of 初步了解―――的情况28.a more knowledge of进一步了解的情况29.the prior year‘s working papers以前年度工作底稿30.minutes of meeting会议纪要31.business risks经营风险32.appropriateness适当性33.accounting estimate会计估计34.management representations管理层声明35.going concern assumption持续经营假设36.audit plan审计计划37.significant audit areas重点审计领域38.error错误39.fraud舞弊40.modified or additional procedures修改或追加审计程序41.misappropriation of assets侵占资产42.transactions without substance虚假交易43.unusual pressures异常压力44.the suspected noncompliance涉嫌存在违法行为45.materialiy重要性46.exceed the materiality level超过重要性水平47.approach the materiality level接近重要性水平48.an acceptably low level可接受水平49.the overall financial statement level and in related account balances and transaction levels财务报表层和相关账户、交易层50.misstatements or omissions错报或漏报51.aggregate总计52.subsequent events期后事项53.adjust the financial statements调整财务报表54.perform additional audit procedures实施追加的审计程序55.audit risk审计风险56.detection risk检查风险57.inappropriate audit opinion不适当的审计意见58.material misstatement重大的错报59.tolerable misstatement可容忍错报60.the acceptable level of detection risk可接受的检查风险61.assessed levelof material misstatement risk重大错报风险的评估水平62.simallbusiness小规模企业63.accountingsystem会计系统64.testof control控制测试65.walk-throughtest穿行测试munication沟通67.flowchart流程图68.reperformanceof internal control重新执行69.auditevidence审计证据70.substantiveprocedures实质性程序71.assertions认定72.esistence存在73.occurrence发生pleteness完整性75.rightsand obligations权利和义务76.valuationand allocation计价和分摊77.cutoff截止78.accuracy准确性79.classification分类80.inspection检查81.supervisionof counting监盘82.observation观察83.confirmation函证putation计算85.analyticalprocedures分析程序86.vouch核对87.trace追查88.auditsampling审计抽样89.error误差90.expectederror预期误差91.population总体92.samplingrisk抽样风险93.non-sampling risk非抽样风险94.samplingunit抽样单位95.statisticalsampling统计抽样96.tolerableerror可容忍误差97.therisk of under reliance信赖不足风险98.therisk of over reliance信赖过度风险99.therisk of incorrect rejection误拒风险100.the risk of incorrect acceptance误受风险101.workingtrial balance试算平衡表102.indexand cross-referencing索引和交叉索引103.cashreceipt现金收入104.cashdisbursement现金支出105.bankstatement银行对账单106.bankreconciliation银行存款余额调节表107.balancesheet date资产负债表日realizable value可变现净值109.storeroom仓库110.saleinvoice销售发票111.pricelist价目表112.positiveconfirmation request积极式询证函113.negativeconfirmation request消极式询证函114.purchaserequisition请购单115.receivingreport验收报告116.grossmargin毛利117.manufacturingoverhead制造费用118.materialrequisition领料单119.inventory-taking存货盘点120.bondcertificate债券121.stockcertificate股票122.auditreport审计报告123.entity被审计单位124.addresseeof the audit report审计报告的收件人125.unqualifiedopinion无保留意见126.qualifiedopinion保留意见127.disclaimerof opinion无法表示意见128.adverseopinion否定意见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 IFACs 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 those charge 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 using service 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 statements isa 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。

【专业文档】常用审计英语词汇.doc

常用审计英语词汇1 ability to perform the work 能力履行工作2 acceptance procedures 接受程序3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收账款列表6 accounts receivable 应收账款7 accruals listing 应计项目列表8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 账龄分析12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误分析15 anomalous error 反常的错误16 appointment ethics 接受任命的相关职业道德考虑17 appointment 任命18 associated firms 关联公司19 association of chartered certified accounts（ACCA）英国特许注册会计师公会20 assurance engagement 保证约定21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 接受审计24 audit approach 审计方法25 audit committee 审计委员会,审计小组26 audit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 作为沟通方式的审计报告32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员调配36 audit timing 审计时间安排37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计人员的审慎职责40 auditors report 审计报告41 authority attached to ISAs 遵守国际审计准则42 automated working papers 电子工作底稿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47 best value 最好的价值48 business risk 经营风险,商业风险49 Cadbury committee Cadbury 委员会50 cash count 现金盘点51 cash system 现金系统52 changes in nature of engagement 改变约定的性质上53 charges and commitments 费用和承诺54 charities 慈善机构55 CIS application controls 控制信息系统的应用控制56 CIS environments stand-alone microcomputers 单机控制环境57 client screening 客户甄别58 closely connected 有密切关系59 clubs 俱乐部60 communications between auditors and management 注册会计师和管理层的沟通61 communications on internal control 内部控制上的沟通62 companies act 公司法63 comparative financial statements 比较财务报表64 comparatives 比较的65 competence 能力66 compilation engagement 编辑约定书67 completeness 完整性68 completion of the audit 审计完成69 compliance with accounting regulations 符合～的作法会计规则70 computers assisted audit techniques （CAATs）计算机辅助审计技术（CAATs）71 confidence 保密72 confidentiality 保密性73 confirmation of accounts receivable 应收账款的询证74 conflict of interest 利益冲突75 constructive obligation 推定义务76 contingent asset 或有资产77 contingent liability 或有负债78 control environment 控制环境79 control procedures 控制程序80 control risk 控制风险81 controversy 矛盾,冲突82 corporate governance 公司治理机制83 corresponding figures 对应数字84 cost of conversion 转换成本,加工成本85 cost 成本86 courtesy87 creditors 债权人88 current audit files 本期审计档案89 database management system （DBMS）数据库管理系统90 date of report 报告的日期91 depreciation 折旧,贬值92 design of the sample 抽样设计93 detection risk 检查风险94 direct verification approach 直接核查法95 directional testing 定向测试96 directors emoluments 董事酬金97 directors serve contracts 董事服务合约98 disagreement with management 与管理层不一致99 disclaimer of opinion 拒绝表示意见100 distributions 分销,分派101 documenting the audit process 记录审计程序102 due care 合理关注103 due skill and care 合理技能和关注104 economy 经济105 education 教育106 effectiveness 效用,效果107 efficiency 效益,效率108 eligibility / ineligibility 合格/ 无被选资格109 emphasis of matter 强调事项110 engagement economics 契约经济学111 engagement letter 业务约定书112 error 差错113 evaluating of results of audit procedures 审计程序结果的评估114 examinations 检查115 existence 存在性116 expectations 期望117 expected error 期望误差118 experience 经验119 expert 专家120 external audit 独立审计,外部审计121 external review reports 外部复核报告122 fair 公正123 fee negotiation 费用协商124 final assessment of control risk 控制风险的最终评定125 final audit 期末审计126 financial statement assertions 财政报告认定127 financial 财务128 finished goods 产成品129 flowcharts 流程图130 fraud and error 舞弊131 fraud 欺诈132 fundamental principles 基本原理133 general CIS controls 一般的CIS 控制134 going concern assumption 持续经营假设135 going concern 持续经营136 goods on sale or return 允许退货的销售137 goodwill 商誉138 governance 统治139 hospitality 款待140 human resources 人力资源141 income tax 所得税142 independent estimate 独立估计143 information technology 信息技术144 inherent risk 固有风险145 insurance 保险146 intangibles 无形147 integrity 诚实148 interim audit 中期审计149 internal auditing 内部审计150 internal auditors 内部审计师151 internal control evaluation questionnaires （ICEQs）内部控制评价调查表152 internal control questionnaires （ICQs）内部控制调查表153 internal control system 内部控制系统154 internal review assignment 内部评价任务155 international audit and assurance standards board （IAASB）国际的审计和保证标准理事会（IAASB）156 international auditing practice statements （IAPSs）国际审计实务声明（IAPSs）157 international federation of accountants （IFAC）国际会计师联合会（IFAC）158 inventory system 盘存制度159 inventory valuation 存货估价160 legal and regulations 法规161 legal obligation 法定义务,法定责任162 levels of assurance 保证程度163 liability 负债164 limitation on scope 审计范围限制165 limitation of audit 审计的局限性166 limitations of controls system 控制系统的局限性167 litigation and claims 诉讼和赔偿168 litigation 诉讼169 loans 借款,贷款170 long term liabilities 长期负债171 management 管理172 management integrity 管理层诚信173 management representation letter 管理当局声明书174 marketing 推销,营销,市场学175 material inconsistency 重要的不一致176 material misstatements of fact 重大误报177 materiality 重要性178 measurement 计量179 microcomputers 微型计算器180 modified reports 变更报告181 narrative notes 描述注释182 nature 性质183 negative assurance 消极保证184 net realizable value 可变现净值185 non-current asset register 固定资产财产登记186 non-executive directors 非执行董事187 non-sampling risk 非抽样风险188 non-statutory audits 非法定审计189 objectivity 客观性190 occurrence 出现191 on-line computer systems 在线计算器系统192 opening balances 期初余额193 operational audits 经营审计,作业审计194 other information 其他的信息195 outsourcing internal audit 将内审功能外包196 overall review of financial statements 财务报表的总体回顾197 overdue fees 过多的费用198 overhead absorption 管理费用吸收199 periodic plan 定期的计划200 permanent audit files 永久审计档案201 personal relationships 个人的亲属关系202 planning 计划编制203 population 抽样总体204 precision 精密205 preliminary assessment of control risk 控制风险的初步评估206 prepayments 预付款项207 presentation and disclosure 列示和披露208 problems of accounting treatment 会计处理的问题209 procedures 程序210 procedures after accepting nomination 接受提名后的相关程序211 procurement 采购212 professional duty of confidentiality 保密的职业责任213 projection of errors 错误的预测214 provision 备抵,准备215 public duty 公共职责216 public interest 公众利益217 publicity 公众218 purchase ledger 购货分类账219 purchases and expenses system 采购和费用系统220 purchases cut-off 采购截止日期221 put on enquiry 询价222 qualified opinion 保留意见223 qualitative aspects of errors 错误的定性方面224 random selection 随机选择225 reasonable assurance 合理保证226 reassessing sampling risk 重新评价抽样风险227 reliability 可靠性228 remuneration 报酬229 report to management 对管理层的报告230 reporting 报告231 research and development costs 研发成本232 reservation of title 保留权力233 reserves 公积234 revenue and capital expenditure 收入性和资本性支出235 review 复核236 review engagement 复阅约定237 rights 权利238 rights and obligations 权利与义务239 risk and materiality 风险和重要性240 risk-based approach 基于风险的审计方法241 rotation of auditor appointments 审计人员轮换242 rules of professional conduct 职业道德守则243 sales cut-off 销售终止点244 sales system 销售系统245 sales tax 销售税,营业税246 sales 销售,销货247 sample size 样本大小248 sampling risk 抽样风险249 sampling units 抽样单位250 schedule of unadjusted errors 未调整的错误表251 scope and objectives of internal audit 内部审计的范围和目标252 segregation of duties 职责分离253 service organization 服务组织254 significant fluctuations or unexpected relationships 重大（市价）波动或不能预料的(亲属)关系255 sole traders 个体营业者256 sources of knowledge 获取了解的来源257 stakeholders 利益相关人258 standardised working papers 标准化工作底稿259 statistical sampling 统计抽样260 statutory audit 法定审计261 statutory books 法定簿记262 statutory duty 法定责任263 stewardship 管理层的才智264 strategic plan 战略性计划265 stratification 分层266 subsequent events 期后事项267 substantive procedures 实质性测试程序268 substantive tests 实质性测试269 sufficient appropriate audit evidence 充分、适当的审计证据270 sundry accruals 各项应计费用271 supervision 监督272 supervisory and monitoring roles 监督的和监控角色273 suppliers statements 供应商的对账单274 system and internal controls 系统和内部的控制275 systematic selection 系统选择法276 systems-based approach 系统审计方法277 tangible non-current assets 有形固定资产278 tendering 投标,清偿279 terms of the engagement 约定书的条件280 tests of control 控制测试281 the AGM 股东周年大会282 the board 委员会283 three Es 三Es (效果、效率、经济)284 timing 定时285 tolerable error 可容忍误差286 trade accounts payable and purchases 贸易应付账款和采购287 trade accounts payable listing 应付账款清单288 TRUE 真实289 uncertainty 不确定性290 undue dependence 过分依赖291 unqualified audit report 无保留意见的审计报告292 using the knowledge 使用知识293 using the work of an expert 使用专家的工作294 valuation 计价，估价295 value for money 物有所值296 voluntary disclosure 自愿披露297 wages and salaries 工资，薪金298 wages system 工资系统299 work in progress 在产品300 working papers 工作底稿情感语录1.爱情合适就好，不要委屈将就，只要随意，彼此之间不要太大压力2.时间会把最正确的人带到你身边，在此之前，你要做的，是好好的照顾自己3.女人的眼泪是最无用的液体，但你让女人流泪说明你很无用4.总有一天，你会遇上那个人，陪你看日出，直到你的人生落幕5.最美的感动是我以为人去楼空的时候你依然在6.我莫名其妙的地笑了，原来只因为想到了你7.会离开的都是废品，能抢走的都是垃圾8.其实你不知道，如果可以，我愿意把整颗心都刻满你的名字9.女人谁不愿意青春永驻，但我愿意用来换一个疼我的你10.我们和好吧，我想和你拌嘴吵架，想闹小脾气，想为了你哭鼻子，我想你了11.如此情深，却难以启齿。

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。

常用会计用语英语词汇

常用会计用语英语词汇American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预报Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理睬计证书Certificate Public Accountant注册会计师Cost accounting 本钱会计 External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预报Generally accepted accounting principles 公认会计原则 Generalpurpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理睬计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部掌握结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理睬计Return of investment 投资回报Return on investment 投资酬劳Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 本钱原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Goingconcern assumption 持续经营假设 Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 全部者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留。

审计英文词汇整理

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 auditor （CIA）注册信息系统审计师 certified information systems auditor（CISA）注册公共会计师 certified public accountant （CPA）特许会计师 chartered accountant（CA）审计经费 audit funds审计业务费 audit operating expense审计专项经费 special funds for auditing无保留意见:unqualified opinion保留意见 qualified opinion无法表示意见: disclaimer of opinion否定意见:adverse opinion。

常用审计英语词汇

常用审计英语词汇１aｂility toｐerｆorm the ｗｏrk 能力履行工作ﻫ 2 accep3accountabiｌｉty 经管责任,ｔaｎce prｏcｅdｕreｓ接受程序ﻫ问责性４aｃcｏunting estiｍate 会计估计ﻫ５ａｃcoｕｎts rｅceｉｖaｂle ｌisｔiｎg 应收账款列表ﻫ 6 acｃｏunts receivaｂle 应收账款7 accrｕals lｉsｔｉng应计项目列表8 accrｕａｌs应计项目9 aｃcｕrａｃy 准确性10 aｄveｒsｅopｉniｏｎ否定意见ﻫ11 ａｇed analｙｓis 账龄分析１２aｇents代理人１3 agｒeed-uｐon procｅduｒｅｓ约定审查业务１4 ａnalysis ｏf ｅｒrｏrｓ错误分析1６aｐpointmenｔetｈ1５anｏmａlｏus eｒror 反常的错误ﻫicｓ接受任命的相关职业道德考虑17 apｐointment 任命１8 associａted fｉrms 关联公司1９ａssｏciａtion of ｃhａrtｅred cｅｒtｉfｉｅｄaｃcouｎts(ACCA) 英国特许注册会计师公会20 assurａnce engａgement保证约定21aｓsuranｃe 保证２2 audit 审计,审核,核数23 audｉｔacceptancｅ接受审计２4audit aｐｐroacｈ审计方法２5 ａuditｍｉtteｅ审计委员会,审计小组27audｉｔeｖ２6 auｄit ｅｎｇagemｅnt 审计业务约定书ﻫaluaｔion 审计评价ﻫ28audｉt evｉｄeｎce 审计证据29 aｕditｐｌan审计计划30audit proｇｒam 审计程序31 ａudit report as ａｍeans of municatｉon 作为沟通方式的审计报告ﻫ32 audｉt ｒeｐort 审计报告33ａudｉt risk 审计风险ﻫ３4audit samｐlｉng 审计抽样ﻫ35 audit ｓtaffing 审计工作人员调配３6 audiｔtimｉng审计时间安排ﻫ37 auｄiｔtrail 审计线索38ａuditiｎｇstaｎdardｓ审计准则ﻫ39 ａudiｔors dｕｔy of carｅ审计人员的审慎职责ﻫ40auditors report审计报告41 ａuｔhority attａched to IＳAs 遵守国际审计准则ﻫ42 automated wｏrｋｉng papｅrs 电子工作底稿43 ｂad debts 坏账４4 bank 银行4５baｎｋｒeｃonciliatioｎ银行对账单,余额调节表46ｂeneｆｉcial interｅsｔs 受益47ｂｅsｔvaｌuｅ最好的价值48 buｓinｅｓs risk 经营风险,商业风险ﻫ４９Cadｂury ｍittｅe Cadｂuｒｙ委员会50cａsh coｕnｔ现金盘点5１ｃasｈsystｅm 现金系统ﻫ5２cｈaｎges in nature ｏf ｅngagemｅnt 改变约定的性质上53 cｈargｅs ａnd mitments 费用和承诺ﻫ５4 ｃhａritiｅｓ慈善机构ﻫ5５CＩS appｌiｃａtiｏｎconｔroｌs 控制信息系统的应用控制ﻫ56 ＣIS enｖironments ｓtａnd－ａｌoｎｅmｉcｒoputers 单机控制环境5７cｌient ｓcreeｎing 客户甄别58 cｌoｓely ｃｏｎnecｔed 有紧密关系59 cｌubs俱乐部60 municatioｎs betweenａuditｏrs anｄmａnａｇemeｎt 注册会计师和管理层的沟通ﻫ6１ｍunｉｃationｓｏｎｉntｅrnal ｃon ｔrol 内部控制上的沟通６2 ｐａnｉes aｃt 公司法63 ｐarativｅfinanｃｉaｌstatｅments 比较财务报表64paratives比较的65 pｅtence 能力6６piｌatiｏn ｅnｇageｍent 编辑约定书67pｌetｅnesｓ完整性ﻫ６８ｐlｅｔion oｆtheａudit 审计完成６9pliａnce wｉtｈaccoｕnｔｉｎg reguｌａtionｓ符合～的作70ｐｕｔerｓassiｓteｄaudｉt techniques (CAＡＴs) 法会计规则ﻫ计算机辅助审计技术(CAATs)71 confideｎce 保密ﻫ72confｉdentialｉty 保密性73 confｉｒｍatiｏn oｆaccoｕntｓrecｅivabｌｅ应收账款的询证ﻫ７４cｏnflｉcｔoｆｉnteｒest 利益冲突76cｏntingent asset75 cｏnstruｃｔive oblｉgatioｎ推定义务ﻫ或有资产77 coｎtingｅntｌiabiｌitｙ或有负债ﻫ７8 contｒol eｎviｒonmeｎt控制环境ﻫ7９ｃontｒｏｌproceduｒes 控制程序ﻫ81cｏnｔroｖｅrsy 矛盾,冲突ﻫ80 cｏｎtｒol risk 控制风险ﻫ82corporatｅｇｏｖernance 公司治理机制ﻫ８3 corrｅｓpoｎｄing fｉｇures对应数字8４cosｔof conｖersion 转换成本,加工成本85 cost 成本ﻫ86 couｒtｅsy87 ｃreditｏrs 债权人ﻫ8８ｃurrent audｉt fiｌes 本期审计档案89databasｅmanagｅmeｎt syｓtｅm (DＢMS) 数据库管理系统ﻫ90 daｔe ｏf rｅporｔ报告的日期ﻫ９1dｅｐｒeciatiｏn折旧,贬值ﻫ92 design ｏf tｈｅsaｍplｅ抽样设计９３dｅｔｅctiｏn rｉｓｋ检查风险９4dｉreｃｔveｒiｆicatioｎappｒoａｃh直截了当核查法ﻫ95 ｄiｒectiｏｎａl tesｔing 定向测试ﻫ96directors emoluｍｅnｔs 董事酬金98ｄｉs 97diｒeｃtors sｅrｖe cｏntraｃts董事服务合约ﻫａgreeｍeｎｔwith ｍanageｍent 与管理层不一致99 ｄｉｓclａimｅr oｆopinion拒绝表示意见ﻫ1００distributｉoｎs 分销,分派ﻫ101 dｏcｕmeｎｔiｎg thｅauｄｉｔｐroｃeｓs记录审计程序10３ｄｕe skill and care 合理技1０２due ｃare 合理关注ﻫ能和关注ﻫ104 eｃonｏｍy 经济105 educａｔioｎ教育ﻫ10６effectｉveness效用,效果107 efficieｎｃy 效益,效率ﻫ1０8 eｌｉgibilｉｔy / ineligibilitｙ合格／无被选资格１09emphasｉs ｏf mａｔteｒ强调事项ﻫ110 engａgemeｎt econｏｍics 契约经济学111 enｇａgｅment leｔter 业务约定书ﻫ112error 差错113evaluatｉng of resultsｏf audit pｒoceｄures审计程序结果的评估114eｘaｍinations检查ﻫ１15 existence 存在性１１6expectations 期望1１７ｅｘpｅcｔｅｄerror 期望误差１1８ｅxperｉenｃe 经验１１9 expeｒｔ专家120 ｅxｔernal ａｕdit独立审计,外部审计ﻫ1２1 eｘｔernａｌrｅｖiｅw ｒepｏｒｔs 外部复核报告ﻫ12２ｆair 公正123 ｆeｅnegoｔiatｉon 费用协商124 fｉnａｌasｓessmｅnt of coｎtrｏl riｓk 控制风险的最终评定ﻫ125 fｉnaｌauｄit期末审计126 financial statemｅnｔasseｒｔｉoｎs 财政报告认定ﻫ12７ｆinａncial 财务1２８ｆinｉｓhｅd goods 产成品１２9fｌoｗcharｔs 流程图ﻫ１3０frａｕd aｎd error舞弊131fraud 欺诈132 fundaｍental priｎcipｌes基本原理１33general CIＳcｏｎtrolｓ一般的CIS 控制ﻫ１34 gｏing ｃoncern aｓsumption持续经营假设ﻫ135 ｇoｉng ｃoncern 持续经营ﻫ136goｏds ｏn sａle or ｒeturn 允许退货的销售ﻫ１37 goodwｉll 商誉138 ｇｏvｅrnaｎce 统治ﻫ13９hosｐitａlｉty款待140 human reｓouｒces 人力资源１41ｉne tａｘ所得税ﻫ1４２independent estimate独立估计１43 infoｒｍａtion tecｈnologｙ信息技术１4４inherent ｒｉsｋ固有风险ﻫ145iｎｓuｒaｎce 保险1４6intanｇibles无形１47 integrｉtｙ诚实ﻫ148 intｅrim audｉt 中期审计ﻫ149 ｉｎｔｅrnａl aｕditinｇ内部审计1５０iｎterｎａl audｉtｏrs 内部审计师ﻫ151iｎternａl contrｏl eｖａｌuatｉon questｉoｎnairｅs (ICＥＱs)内部控制评价调查表１52 inｔeｒnal ｃonｔｒol questionnａiｒes (ＩCQs) 内部控制调查表153 internaｌcoｎtrol systｅm 内部控制系统154 iｎｔernaｌrｅvｉew assigｎｍenｔ内部评价任务155 inｔｅｒnatiｏnal aｕdｉt and aｓsuraｎce standards ｂoａrd (IAAＳB) 国际的审计和保证标准理事会(IＡASB)156 intｅrnaｔioｎａl auditing praｃtice sｔaｔｅmｅnｔs (IAPＳｓ) 国际审计实务声明(IＡPＳs)157 inｔｅｒnatiｏnal ｆedｅratｉon oｆaｃcoｕnｔanｔｓ158inｖenｔorｙsysｔeｍ盘(IFAC) 国际会计师联合会(IFAC) ﻫ存制度ﻫ１５9 inveｎtory vａlｕation 存货估价1６0 legaｌaｎd regulatｉonｓ法规162levels 161 lｅgaｌoｂligａtiｏn法定义务,法定责任ﻫｏf assuranｃe 保证程度163 ｌiability负债ﻫ1６4lｉｍitation ｏn ｓcoｐe 审计范围限制165lｉｍｉtation oｆaudit 审计的局限性1６6 ｌimitatioｎｓof ｃｏntrols systｅm 控制系统的局限性ﻫ１６７lｉtigation and claims 诉讼和赔偿ﻫ168 ｌiｔigatｉｏｎ诉讼ﻫ１69 loａns 借款,贷款ﻫ１７０long teｒm ｌiａ171manａgｅｍeｎt 管理bilities 长期负债ﻫ172 management intｅｇriｔy管理层诚信173 ｍaｎａgemｅｎt repreｓeｎｔation letｔer 管理当局声明书ﻫ1７4ｍaｒｋetｉng推销,营销,市场学１75 ｍateriａlｉｎconｓiｓtｅｎcy 重要的不一致ﻫ176 ｍateｒiａl mｉｓｓtａteｍentsｏf ｆａct 重大误报ﻫ1７7 maｔｅrｉaliｔy 重要性178 meaｓｕrｅmenｔ计量ﻫ１79mｉｃrｏｐuteｒs 微型计算器ﻫ180 modiｆied reports 变更报告18１narrativｅnotes 描述注释1８2 nａturｅ性质184net reaｌizable 1８3 ｎegative ａssurａnｃe 消极保证ﻫｖaｌue 可变现净值１85 ｎon－cuｒrenｔａｓｓet regｉｓteｒ固定资产财产登记１86 non—eｘecutivｅdireｃtorｓ非执行董事１87 non—samｐlinｇｒiｓk非抽样风险188non—ｓｔatuｔｏry auditｓ非法定审计189 objeｃtivｉty客观性ﻫ１90 occｕｒrｅncｅ出现19２opeｎ191 oｎ-lｉnｅputer systｅmｓ在线计算器系统ﻫing baｌances 期初余额ﻫ193operatｉonａl aｕｄits 经营审计,作业审计１９4other informatｉon 其他的信息1９5 ouｔsourcing internal audiｔ将内审功能外包１96oveｒaｌｌreview of financial staｔｅｍｅnｔs 财务报表197oｖerｄue fees过多的费用的总体回顾ﻫ198 overｈｅaｄabsoｒｐtion 管理费用吸收1９9pｅｒioｄｉc ｐｌaｎ定期的计划ﻫ２0０permａnent auｄit ｆiles 永久审计档案201 ｐersoｎal rｅlatioｎshｉpｓ个人的亲属关系2０2 ｐlanning计划编制ﻫ203pｏpｕlaｔion抽样总体ﻫ204 ｐrｅciｓｉon 周密205preliminaｒｙassessｍent of ｃontrol ｒisk 控制风险的初步评估ﻫ206 preｐaymeｎtｓ预付款项20７ｐresｅｎtａtｉon and disｃｌosure 列示和披露ﻫ２0８prｏbｌeｍs of acｃounting tｒｅatｍｅｎt会计处理的问题ﻫ2０9 pｒocｅdures程序21０procｅduresａfter acceptinｇnｏminａtiｏn 接受提名后的相关程序ﻫ211 procuremeｎt 采购212 ｐrofessionａｌｄutｙof confｉdenｔｉality 保密的职业责213projeｃｔioｎof errors 错误的预测任ﻫ2１４provisiｏn 备抵,准备ﻫ215 public duty 公共职责ﻫ216 pubｌｉｃｉｎterｅst公众利益217 ｐｕblicity 公众21８ｐｕrcｈaｓe ledｇer 购货分类账219 purchasesａnd expensｅｓｓysｔeｍ采购和费用系统２20 purchａsｅs cuｔ-ｏff采购截止日期２2１put oｎenqｕiｒy 询价222ｑualifｉed ｏpinion 保留意见２23 qualitａtive aｓｐｅcts of errorｓ错误的定性方面ﻫ224 raｎdom seｌection随机选择ﻫ225ｒｅaｓonabｌｅasｓura ｎce 合理保证226reassｅｓsiｎg samplｉng rｉｓk 重新评价抽样风险2２７ｒｅlｉａbiｌｉｔy 可靠性2２8 remunｅｒatioｎ酬劳２２9reｐoｒt to ｍanagemeｎt 对管理层的报告230 reportｉｎｇ报告ﻫ231reｓeａｒch aｎd dｅvｅlopment costs 研发成本232 reｓervatiｏn ｏf title 保留权力ﻫ233ｒeseｒves 公积ﻫ23４reｖeｎue ａnd ｃapital ｅxpeｎdiｔuｒe 收入性和资本性支出ﻫ235 rｅvｉｅｗ复核236reviｅw enｇaｇemｅnｔ复阅约定ﻫ２3７riｇhts 权利238 rｉghｔｓanｄobligａtionｓ权利与义务ﻫ2３９riskand mａterｉａliｔｙ风险和重要性24０riｓk－baｓed ａpproach 基于风险的审计方法ﻫ２41 rｏtation of auditor ａppｏｉnｔmenｔs审计人员轮换ﻫ2４2 rules of prｏfｅsｓioｎａｌconduｃt 职业道德守则ﻫ243saｌｅｓｃuｔ—oｆｆ销售终止点２4４sales sｙsteｍ销售系统2４５sales tａｘ销售税,营业税2４6 saｌes销售,销货247 samｐle siｚｅ样本大小ﻫ248 saｍpling rｉsｋ抽样风险ﻫ２49sampｌiｎｇunits 抽样单位250 schedulｅｏf uｎａｄｊｕstｅd ｅrroｒｓ未调整的错误表ﻫ25１ｓcope ａnd objｅｃｔiｖes ｏf ｉntｅｒnal aｕdit内部审计的范围和目标252 segｒegatｉonｏf dutiｅs 职责分离ﻫ253 ｓeｒｖice ｏrganizaｔiｏn 服务组织２５4 siｇnｉfｉcant flucｔuaｔioｎs orｕｎexpeｃteｄｒelａｔi ｏnships 重大(市价)波动或不能预料的(亲属)关系ﻫ２5５soｌｅtradｅrs个体营业者25６souｒcｅs of knowledｇe 获取了解的来源２57 sｔakehoｌｄers 利益相关人258ｓtaｎdａrdiｓｅd worｋinｇpaｐers 标准化工作底稿ﻫ２2６0statuｔoｒy ５9 sｔａｔistiｃａlｓａmｐlinｇ统计抽样ﻫaudiｔ法定审计261 ｓtaｔutorｙbooks法定簿记ﻫ26２staｔutory duty 法定责任263 sｔewardship 管理层的才智ﻫ264 strａtｅgic ｐlan 战略性266 subｓequent ｅveｎt 计划ﻫ２6５straｔificａtion分层ﻫｓ期后事项2６7 substａnｔivｅｐrｏceduｒes实质性测试程序268 ｓｕｂｓtaｎtive tｅsts实质性测试269 suｆfｉcｉeｎt appｒoｐriａtｅaudit evｉdenｃe充分、适当的审计证据270 sundry aｃcrｕals各项应计费用271 supeｒvisioｎ监督ﻫ2７２suｐerｖiｓoｒy aｎd monitｏriｎg roles 监督的和监控角色ﻫ２73 suｐpｌieｒsｓｔatｅmｅnｔｓ供应商的对账单274sｙｓｔem aｎd intｅrnａl ｃontｒols系统和内部的控制ﻫ275 systｅmatｉc selectiｏn 系统选择法ﻫ276 sｙｓtemｓ—ｂa ｓed approacｈ系统审计方法2７7taｎgible nｏn-currｅnt aｓsets 有形固定资产2７8tｅnderｉｎg 投标,清偿ﻫ279 terｍs of tｈe engａｇｅmeｎt 约定书的条件２80 tｅsts of cｏntrｏl 控制测试ﻫ２81thｅAGM 股东周年大会ﻫ２82the boarｄ委员会２83ｔhree Eｓ三Eｓ(效果、效率、经济)28４timing 定时２８5toｌｅrablｅeｒｒor 可容忍误差２86 trade accouｎts pａyabｌｅaｎd pｕrｃhａses贸易应付账款和采购２87 trａde accounｔs ｐaｙaｂle listing 应付账款清单ﻫ２８8 ＴRUE真实２８9uncｅrtaｉnty不确定性２90unｄueｄepｅndenｃe 过分依赖ﻫ２9１ｕｎqualiｆied auｄit ｒeｐoｒt无保留意见的审计报告2９2 usｉnｇtｈe ｋｎowledge使用知识ﻫ293using the work ｏf ａn eｘpeｒｔ使用专家的工作294 valuａtion 计价,估价ﻫ２９５vａlｕe for monｅy 物有所值ﻫ296 volｕｎｔary discloｓｕre 自愿披露297waｇes anｄsaｌaries 工资,薪金ﻫ２98 wａgｅs sysｔem 2９９work in progress 在产品ﻫ３00 woｒkｉng 工资系统ﻫpapers 工作底稿。

审计英文词汇整理

审计英语词汇大全

审计英语词汇1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌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 systemsIAPS 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 IFACs 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 those charge 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 using service 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 financialstatements isa 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 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 oluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。

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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。