审计业务中常用的128个英文单词
1.audit 审计
2.attestation 鉴证
3.credibility 可信赖程度
4.audit of financial statements 财务报表审计
5.agreed-upon procedures 执行商定程序
6.high levels of assurance 高水平保证
7.compilation 编制
8.reliability 可靠性
9.relevance 相关性
10.professional skepticism 职业谨慎
11.objectivity 客观性
12. professional competence 专业胜任能力
13.Senior/CPA-in-charge 项目经理
14.audit engagement letter 业务约定书
15.recurring audit 连续审计
16.the client 委托人
17.change CPA 更换注册会计师
18.the existing CPA 现任注册会计师
19.the successor CPA 后任注册会计师
20.the preceding CPA前任注册会计师
21.issue the audit report 出具审计报告
22.expert 专家
23.the board of directors 董事会
24.knowledge of the entity’ s business 了解被审计单位情况
25.assess material misstatement risks评估重大错报风险
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围
27.a general knowledge of —— 初步了解―――的情况
28.a more knowledge of—— 进一步了解的情况
29.the prior year‘s working papers 以前年度工作底稿
30.minutes of meeting 会议纪要
31.business risks 经营风险
32.appropriateness 适当性
33.accounting estimate 会计估计
34.management representations 管理层声明
35.going concern assumption 持续经营假设
36.audit plan 审计计划
37.significant audit areas 重点审计领域
38.error 错误
39.fraud舞弊
40.modified or additional procedures 修改或追加审计程序
41.misappropriation of assets 侵占资产
42.transactions without substance 虚假交易
43.unusual pressures 异常压力
44.the suspected noncompliance 涉嫌存在违法行为
45.materialiy 重要性
46.exceed the materiality level 超过重要性水平
47.approach the materiality level 接近重要性水平
48.an acceptably low level 可接受水平
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
50.misstatements or omissions 错报或漏报
51.aggregate 总计
52.subsequent events 期后事项
53.adjust the financial statements 调整财务报表
54.perform additional audit procedures 实施追加的审计程序
55.audit risk 审计风险
56.detection risk 检查风险
57.inappropriate audit opinion 不适当的审计意见
58.material misstatement 重大的错报
59.tolerable misstatement 可容忍错报
60.the acceptable level of detection risk 可接受的检查风险
61.assessed level of material misstatement risk 重大错报风险的评估水平
62.simall business 小规模企业
63.accounting system 会计系统
64.test of control 控制测试
65.walk-through test 穿行测试
66.communication 沟通
67.flow chart 流程图
68.reperformance of internal control 重新执行
69.audit evidence 审计证据
70.substantive procedures 实质性程序
71.assertions 认定
72.esistence 存在
73.occurrence 发生
74.completeness 完整性
75.rights and obligations 权利和义务
76.valuation and allocation 计价和分摊
77.cutoff 截止
78.accuracy 准确性
79.classification 分类
80.inspection 检查
81.supervision of counting 监盘
82.observation 观察
83.confirmation 函证
84.computation 计算
85.analytical procedures 分析程序
86.vouch 核对
87.trace 追查
88.audit sampling 审计抽样
89.error 误差
90.expected error 预期误差
91.population 总体
92.sampling risk 抽样风险
93.non- sampling risk 非抽样风险
94.sampling unit 抽样单位
95.statistical sampling 统计抽样
96.tolerable error 可容忍误差
97.the risk of under reliance 信赖不足风险
98.the risk of over reliance 信赖过度风险
99.the risk of incorrect rejection 误拒风险
100. the risk of incorrect acceptance 误受风险
101.working trial balance 试算平衡表
102.index and cross-referencing 索引和交叉索引
103.cash receipt 现金收入
104.cash disbursement 现金支出
105.bank statement 银行对账单
106.bank reconciliation 银行存款余额调节表
107.balance sheet date 资产负债表日
108.net realizable value 可变现净值
109.storeroom 仓库
110.sale invoice 销售发票
111.price list 价目表
112.positive confirmation request 积极式询证函
113.negative confirmation request 消极式询证函
114.purchase requisition 请购单
115.receiving report 验收报告
116.gross margin 毛利
117.manufacturing overhead 制造费用
118.material requisition 领料单
119.inventory-taking 存货盘点
120.bond certificate 债券 121.stock certificate 股票
122.audit report 审计报告
123.entity 被审计单位
124.addressee of the audit report 审计报告的收件人
125.unqualified opinion 无保留意见
126.qualified opinion 保留意见
127.disclaimer of opinion 无法表示意见
128.adverse opinion 否定意见
中国会计科目的中英文对照
一、 资产类 Assets
流动资产 Current assets
货币资金 Cash and cash equivalents
1001 库存现金 Cash
1002 银行存款 Cash in bank
1009 其他货币资金 Other cash and cash equivalents
应收款 Account receivable
1111 应收票据 Note receivable
1121 应收股利 Dividend receivable
1122 应收利息 Interest receivable
1131 应收账款 Accounts receivable
1133 其他应收款 Other Accounts receivable
1141 坏账准备 Bad debt reserves
1151 预付账款 Advanced Accounts
存货 Inventory
1211 原材料 Raw materials
1221 包装物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差异 Materials cost variance
1243 库存商品 Finished goods
1281 存货跌价准备 Inventory falling price reserves
1401 长期股权投资 Long-term investment on stocks
143103 减值准备 Depreciation reserves
1501 固定资产 Fixed assets
1502 累计折旧 Accumulated depreciation
1603 在建工程 Construction-in-process
1801 无形资产 Intangible assets
土地使用权 Tenure
商誉 Goodwill
二、负债类 Liability
短期负债 Current liability
2101 短期借款 Short-term borrowing
2111 应付票据 Notes payable
2121 应付账款 Account payable
2131 预收账款 Deposit received
2151 应付职工薪酬 Accrued wages
2161 应付股利 Dividends payable
2171 应交税费 Tax payable
2181 其他应付款 Other payables
长期负债 Long-term Liabilities
2301 长期借款 Long-term loans
2311 应付债券 Bonds payable
三、所有者权益类 OWNERS' EQUITY
3101 实收资本(或股本) Paid-up capital(or stock)
3111 资本公积 Capital reserves
3121 盈余公积 Surplus reserves
3131 本年利润 Current year profits
314115 未分配利润 Undistributed profit
四、成本类 Cost
4101 生产成本 Cost of manufacture
4105 制造费用 Manufacturing overhead
五、损益类 Profit and loss
5101 主营业务收入 Prime operating revenue
5102 其他业务收入 Other operating revenue
5201 投资收益 Investment income
5301 营业外收入 NON-OPERATING INCOME
5401 主营业务成本 Operating costs
5402 主营业务税金及附加 Tax and associate charge
5405 其他业务成本 Other business costs
5501 销售费用 Selling expenses
5502 管理费用 Administrative expenses
5503 财务费用 Finance charge
5601 营业外支出 Nonbusiness expenditure
5701 所得税费用 Income tax expenses
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