会计审计英语词汇大全

1、1ability to perform the work能力履行工作2accepta nee procedures承兑程序过程3accountability经管责任,问责性4accounting estimate会计估计5accounts receivable listing应收帐款挂牌6accounts receivable应收账款7accruals listing应计项目挂牌8accruals应计项目9accuracy准确性10adverse opinion否定意见11aged analysis年老的分析（法,学）研究12agents代理人13 agreed-up on procedure

2、s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 account（s ACCA）特计的证（经执业的 结社 （ACCA）20assurance engagement保证债务21assurance保证22audit审计,审核,核数23audit acceptance审计承兑24audit approach审计靠近25a

3、udit committee审计委员会,审计小组26ahudit engagement审计业务约定书27audit evaluation审计评价28audit evidence审计证据29audit plan审计计划30audit program审计程序31audit report as a means of communication审计报告如一个通讯方法32audit report审计报告33audit risk审计风险34audit sampling审计抽样35audit staffing审计工作人员36audit timing审计定时37audit trail审计线索38auditin

4、g standards审计准则39auditors duty of care审计（查帐）员的抚养责任40auditors report审计报告41authority attached to ISAs代理权附上到国际砂糖协定42automated working papers自动化了工作文件43bad debts坏账44bank银行45bank reconciliation银行对账单,余额调节表46beneficial interests受益权47best value最好的价值48business risk经营风险49cadbury committeecadbury委 员会50cash coun

5、t现金盘点51cash system兑现系统52changes in nature of engagement改变债务的性质上53charges and commitments费用和评论54charities宽大55tom walls tom墙壁56chronology of an audit一审计的年代表57CIS即plication con trols CIS申请控制58CIS environments stand-alone microcomputers CIS环境 单机微型计算 器59client screening委托人甄别60closely connected接近地连接61club

6、s俱乐部62com muni cati ons betwee n auditors and man agemen通讯在审计（查帐）员 和经营之间63communications on internal control内部控制上的通讯64companies act公司法65comparative financial statements比较财务报表66comparatives比较的67competence能力68compilation engagement编辑债务69completeness完整性70completion of the audit审计的结束71complia nee with a

7、cco un ti ng regulati ons符合的作法会计规贝U72computers assisted audit technique（s CAATs） 计算器 援助 的审计 技 术 （CAATs）73confidence信任74confidentiality保密性75confirmation of accounts receivable应收帐款的查证76conflict of interest利益冲突77constructive obligation建设的待付款78contingent asset或有资产79contingent liability或有负债80control envi

8、ronment控制环境81control procedures控制程序82control risk控制风险83controversy论战84corporate governance公司治理,公司管制85corresponding figures相应的计算86cost of conversion转换成本,加工成本87cost成本88courtesy优待89creditors债权人90current audit files本期审计档案91database management syste（m DBMS） 数据库管理制度 （数据管理系 统）92date of report报告的日期93depreci

9、ation折旧,贬值94design of the sample样品的设计95detection risk检查风险96direct verification approach直接核查法97directional testing方向的抽查98directors emoluments董事酬金99directors 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 understand

10、ing and assessment ofcontrol 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

11、学114 engagement letter业务约定书115error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120expected error预期的错误121experience经验122expert专家123external audit独立审计124external review reports外部的评论报告125fair公正126fee negotiation费谈判127final assessment of

12、control risk控制风险的确定评定128final audit期末审计129financial statement assertions财政报告宣称130financial财务131finished goods产成品132flowcharts流程图133fraud and error舞弊134fraud欺诈135fundamental principles基本原理136general CIS controls一般的CIS控制137general reports to mangement对 （牛犬等的）疥癣的一般报告138going concern assumption持续经营假设139

13、going concern持续经营140goods on sale or return货物准许退货买卖141goodwill商誉142governance统治143gree nbury committee gree nbur委员会144guidance for internal auditors指导为内部审计员145hampel committee hampe委员会146haphazard selection随意选择147hospitality款待148human resources人力资源149 IAPS 1000 inter-bank confirmation procedures IAP

14、S1000在 中 间-银行 查证程序过程150 IAPS 1001 CIS environments-stand-alonemicrocomputers IAPS 1001 CIS环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computersystems IAPS 1002 CIS环境-（与主机）联机计算器系统152 IAPS 1003 CIS environments-database systemsIAPS 1003 Cl环境-数 据库系统153 IAPS 1005 the special considerations in the a

15、udit ofsmall entities在 小 的 个体审计中的IAPS 1005特别的考虑154IAS 2 inventories信息家电2库存155 IAS 10 events after the balanee sheet date在平衡sheeet日期後面的信 息家电10事件156IFACs code of ethics for professio nal accou nta ntsIFAC道 德准则为职业会计师157income tax所得税158incoming auditors收入审计（查帐）员159independent estimate独立的估计160ineligible

16、for appointment无被选资格的为任命161information technology信息技术162inherent risk固有风险163initial communication签署通讯164insurance保险165intangibles无形166integrity完整性167interim audit中期审计168internal auditing内部审计169internal auditors内部审计师170internal control evaluation questionnaire（s ICEQs） 内部控制评价调查表171internal control qu

17、estionnaires（ICQs） 内部控制调查表172internal control system内部控制系统173internal review assignment内部的评论转让174international audit and assurance standards boa（rdIAASB） 国际的审计 和保证标准登船 （IAASB）175international auditing practice statements（IAPSs）国际的审计实务声 明 （IAPSs）176international federation of accountants（IFAC） 国际 会 计

18、 师 联 合 会 （IFAC）177inventory system盘存制度178inventory valuation存货估价179ISA 230 documentation文件编制180ISA 240 fraud and error国际砂糖协定240欺诈和错误181ISA 250 consideration of law and regulations法 和 规则 的 国 际 砂 糖 协 定250考虑182Isa 260 communications of audit matters with thosecharge governance审 计物质的国际砂糖协定260通讯由于那些索价统治1

19、83isa 300 planning isa 300计划编制184isa 310 knowledge of the business企业的isa 310知识185isa 320 audit materiality审计重要性186isa 400 accounting and internal control isa 400会计和内部控制187isa 402 audit considerations relating to entities usingservice organisations与正在使用的个体有关的isa 402个审计考虑服务组织188isa 500 audit evidence审

20、计证据189 isa 501 audit evidence-additional considerations forspecific items isa 501个审计证据-补偿为特殊条款190isa 510 external confirmations isa 510个外部的查证191isa 520 analytical procedures分析性程序192isa 530 audit sampling审计抽样193isa 540 audit of accounting estimates解释估计的isa540审计194isa 560 subseque nt eve nts期后事项195isa

21、 580 man ageme nt represe ntati onS管理当局声明书196isa 610 considering the work of internal auditingisa610以内部审计的工作看来197isa 620 using the work of an expert isa 620使用专家的工作198isa 700 auditors report on financial statements财务报表上的isa 700审计 （查帐）员的报告199isa 710 comparativesisa 710个比较的200isa 720 other information

22、in documents containingaudited financial statemen ts isa 720证券包含audited财务报表的其他信息201isa 910 engagement to review financial statementsisa 91债0务复阅财务 报表202isas and rssisa和rss203joint monitoring unit连接检验单位204knowledge of the entitys business个体的企业知识205law and regulations法和规则206legal and regulations法定权利和规则

23、207legal obligation法定义务,法定责任208levels of assurance保险程度,保障水平209liability负债210limitation on scope审计范围限制211limitation of audit审计的提起诉讼的限期212limitations of controls system控制系统的提起诉讼的限期213litigation and claims诉讼和赔偿214litigation诉讼215loans借款,贷款216long term liabilities长期负债217lowballing lowballing218management

24、管理219management integrity经营完整220man ageme nt represe ntati on letter管理当局声明书221marketing推销,营销,市场学222material inconsistency决定性的前后矛盾223material misstatements of fact重大误报224materiality重要性225measurement计量226microcomputers微型计算器227modified reports变更报告228narrative notes叙述证券229nature性质230n egative assura nee

25、消极保证231net realizable value可实现净值232non-eurrent asset register非本期的财产登记233non-exeeutive direetors非执行董事234non-sampling risk非抽样风险235non-statutory audits目标236objectivity客观性237obligating event负有责任事件238obligatory disclosure有拘束的揭示239obtaining work获得工作240occurrence出现241on-line computer systems（与主机）联机计算器系统242

26、opening balances期初余额243operational audits经营审计,作业审计244operational work plans操作上的工作计划245opinion shopping意见购物246other information其他的信息247outsourcing internal audit支援外包的内部核数248overall review of financial statements财务报表的包括一切的评论249overdue fees超储未付费250overhead absorption管理费用分配251periodic plan定期的计划252perman

27、ent audit files永久审计档案253personal relationships个人的亲属关系254planning计划编制255population抽样总体256precision精密257preface to ISAs and RSs国际砂糖协定的序文和债券附卖回交易258preliminary assessment of control risk控制风险的预备评定259prepayments预付款项260presentation and disclosure提示和揭示261problems of accounting treatment会计处理的问题262procedural

28、 approach程序上的靠近263procedures程序264procedures after accepting nomination程序过程在接受提名之后265procurement采购266professional duty of confidentiality保密的职业责任267projection of errors错误的规划268provision备抵,准备269public duty公共职责270public interest公众利益271publicity宣传272purchase ledger购货分类账273purchases and expenses system买和费

29、用系统274purchases cut-off买截止275put on enquiry询价上的期货买卖276qualified opinion保留意见277qualifying disclosure合格揭示278qualitative aspects of errors错误的性质上的方面279random selection随机选择280reas on able assura nee合理保证281reassessing sampling risk再评价抽样风险282reliability可靠性283remuneration报酬284report to management对经营的报告285re

30、porting报告286research and developme nt costs研 究和开发成本287reservation of title保留288reserves准备,储备289revenue and capital expenditure岁入和资本支出290review评论291review and capital expenditure评论和资本支出292review评论293review engagement复阅债务294rights认股权295rights and obligations认股权和待付款296rights to information对信息的认股权297ris

31、k and materiality风险和重要性298risk-based approach以风险为基础的方式299romalpa easeromalp个案300rotation of auditor appointments审计（查帐）员任命的循环301rules of professional conduct职业道德守则302sales cut-off销售截止303sales system销售（货）制度304sales tax销售税,营业税305sales销售,销货306sample size样本量307sampling risk抽样风险308sampling units抽样单位309sch

32、edule of unadjusted errors未调整的错误表310scope and objectives of internal audit内部核数的范围和目标311segregation of duties职责划分312service organization服务组织313significant fluctuations or unexpectedrelationships可重视的 动或不能预料的亲属关系315smaller entities比较小的个体316sole traders个体营业者317sources of knowledge知识的根源318specimen letter

33、 on internal control内部控制上的样本证书319stakeholders赌款保存人320standardised working papers标准化工作文件321statement 1:integrity,objectivity and independence声明1:完整，客观性 和独立322statement 2:the professional duty of confidence声 明2:信 任 的 职 业 责 任323statement 3: advertising ,publicity and obtainingprofessional work声 明3:广告法（

34、学） ，宣传和获得专业性工作324statement 5:changes in professional appointment声明5:在职业上的任命 中的改变325statistical sampling统计抽样326statutory audit法定审计市价）波327statutory books法定卷册328statutory duty法定责任329stewardship总管的职务330strategic plan战略性计划331stratification分层332subsequent events期后事项333substantive procedures实词程序过程334substa

35、ntive tests实质性测试335sufficient appropriate audit evidence充分的适当审计证据336summaris ing errorssummaris ing昔误337sundry accruals杂的应计项目338supervision监督339supervisory and monitoring roles监督的和检验角色340suppliers statements供应商的声明341system and internal controls系统和内部的控制342systematic selection系统选择法343systems-based app

36、roach以系统为基础的方式344tangible non-current assets有形的非流动资产345tendering投标,清偿346terms of the engagement债务的条件347tests of control控制的证人348the AGM周年大会349the board委员会350three Es三Es351timing定时352tolerable error可容忍误差353trade accounts payable and purchases贸易应付帐款和买354trade accounts payable listing贸易应付帐款挂牌355training

37、培训356treasury国库,库房357TRUE真实358turnbull committee turnbull委员会359ultra vires越权360uncertainty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366valuation计价，估价367 value for money现金（交易）价格368

38、 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 计词汇中英对照一、资产assets1、 流动资产current assets111现金及约当现金cash and cash equivalents1111库存现金cash on hand1112零用金/周转金petty cash/revolving funds1113银行存款cash in banks1116在途现金cash in transit1117约当现金

39、cash equivalents1118其它现金及 约当现金other cash and cashequivalents112短期投资short-term investments1121短期投资-股票short-term investments - stock1122短期投资-短期票券short-term investments -short-term notes and bills1123短期投资-政府债券short-term investments -government bonds1124短期投资-受益凭证short-term investments -beneficiary certi

40、ficates1125短期投资-公司债short-term investments - corporatebonds1128短期投资-其它short-term investments - other1129备 抵 短 期 投 资 跌 价 损 失allowance for reductionof short-term investment to market113应收票据notes receivable1131应收票据notes receivable1132应收票据贴现discounted notes receivable1137应收票据-关系人notes receivable - relate

41、d parties1138其它应收票据other notes receivable1139备 抵 呆 帐 应 收 票据allowance for uncollec- tible accounts- notes receivable114应收帐款accounts receivable1141应收帐款accounts receivable1142应收分期帐款installment accounts receivable1147应收帐款-关系人accounts receivable - relatedparties1149备 抵 呆 帐 应收 帐款allowance for uncollec- ti

42、ble accounts - accounts receivable118其它应收款other receivables1181应收出售远汇款forward exchange contractreceivable1182应 收 远 汇 款-外 币forward exchangecontract receivable - foreign currencies1183买卖远汇折价discount on forward ex-changecontract1184应收收益earned revenue receivable1185应收退税款income tax refund receivable1187其

43、它应收款-关系人other receivables - relatedparties1188其它应收款-其它other receivables - other款allowance for uncollec- tible accounts - other receivables121122存货inventories1211商品存货merchandise inventory1212寄销商品consigned goods1213在途商品goods in transit1219备抵存货跌价损失allowance for reduction ofinventory to market1221制成品fin

44、ished goods1222寄销制成品consigned finished goods1223副产品by-products1224在制品work in process1225委外加工work in process - outsourced1226原料raw materials1227物料supplies1228在途原物料materials and supplies in transit1229备抵存货跌价损失allowance for reduction of1189备抵呆帐其它应收inventory to market 125预付费用prepaid expenses1251预付薪资prep

45、aid payroll1252预付租金prepaid rents1253预付保险费prepaid insurance1254用品盘存office supplies1255预付所得税prepaid income tax1258其它预付费用other prepaid expenses 126预付款项prepayments1261预付货款prepayment for purchases1268其它预付款项other prepayments 128129其它流动资产other current assets1281进项税额VAT paid(or input tax)1282留抵税额excess VAT

46、paid(or overpaid VAT)1283暂付款temporary payments1284代付款payment on behalf of others1285员工借支advances to employees1286存出保证金refundable deposits1287受限制存款certificate of deposit-restricted1291递延所得税资产deferred income tax assets1292递延兑换损失deferred foreign exchange losses1293业主（股东）往来ownersA（stockholders）currentac

47、count1294同业往来current account with others1298其它流动资产-其它other current assets - other2、 基金及长期投资funds and long-term investments131基金funds1311偿债基金redemption fund（or sinking fund）1312改良及扩充基金fund for improvement andexpansion1313意外损失准备基金contingency fund1314退休基金pension fund1318其它基金other funds132长期投资long-term investments1321长期股权投资long-term equity investments1322长期债券投资long-term bond investments1323长期不动产投资long-term real estate in-vestments1324人寿保险