1、.：.； HYPERLINK ebigear/news-243-39492.html 審計(jì)英語詞匯 HYPERLINK ebigear/ 大耳朵英語 HYPERLINK ebigear/ ebigear 2007-12-23 15:05:20 【 HYPERLINK javascript:window.print(); 打印】 審計(jì)詞匯 審計(jì)法 Audit Law, Audit Act審計(jì)法實(shí)施條例 the Implementary Rules of the Audit law審計(jì)規(guī)范 audit criteria，audit standard審計(jì)準(zhǔn)那么 auditing standard審計(jì)

2、原那么 auditing principles審計(jì)手冊(cè) audit manual公認(rèn)審計(jì)準(zhǔn)那么 Generally Accepted Auditing Standards審計(jì)法律規(guī)范 audit laws and regulations審計(jì)體制 audit system審計(jì)權(quán)限 audit purview； audit jurisdiction；audit mandate審計(jì)職責(zé) audit responsibility審計(jì)監(jiān)視 audit supervision； supervision through auditing審計(jì)管轄權(quán) audit jurisdiction審計(jì)執(zhí)法 impleme

3、ntation of audit laws and regulations審計(jì)處置 audit sanction審計(jì)處分 audit penalty依法審計(jì) conduct auditing in accordance with laws審計(jì)意見 audit opinion審計(jì)決議 audit decision審計(jì)建議 audit suggestion, audit recommendation復(fù)核意見 conclusion of audit review審計(jì)復(fù)議 audit appeal審計(jì)聽證 audit hearing審計(jì)復(fù)核 audit review審計(jì)戰(zhàn)略 audit strateg

4、y審計(jì)方案 audit plan審計(jì)方案 auditing program審計(jì)目的 auditing objective審計(jì)范圍 audit scope審計(jì)內(nèi)容 audit coverage審計(jì)結(jié)論 audit conclusion審計(jì)義務(wù) audit assignments審計(jì)結(jié)果 audit finding審計(jì)報(bào)告 audit report審計(jì)方法 audit method審計(jì)過程 auditing process審計(jì)證據(jù) audit evidence審計(jì)測(cè)試 audit test審計(jì)風(fēng)險(xiǎn) audit risk審計(jì)抽樣 audit sampling審計(jì)軟件 audit software審計(jì)

5、程序 auditing procedures審計(jì)調(diào)查 audit investigation審計(jì)小組 audit team審計(jì)線索 audit trail任務(wù)底稿 working paper繞過計(jì)算機(jī)審計(jì) auditing around the computer經(jīng)過計(jì)算機(jī)審計(jì) auditing through the computer計(jì)算機(jī)輔助審計(jì) computer-assited audit信息技術(shù)審計(jì) IT audit合法性審計(jì) compliance audit, regularity audit合規(guī)性審計(jì) compliance audit綜合審計(jì) comprehensive audit效

6、益審計(jì) value for money audit VFM audit績(jī)效審計(jì) performance audit財(cái)務(wù)審計(jì) financial audit財(cái)務(wù)報(bào)表審計(jì) financial statement audit財(cái)務(wù)收支審計(jì) audit of financial revenues and expenditures決算審計(jì) final account audit經(jīng)濟(jì)責(zé)任審計(jì) accountability audit任中經(jīng)濟(jì)責(zé)任審計(jì) middle term accountability audit離任經(jīng)濟(jì)責(zé)任審計(jì) term-end accountability audit管理審計(jì) manag

7、ement audit工程審計(jì) project audit外部審計(jì) external audit內(nèi)部審計(jì) internal audit政府審計(jì) government audit結(jié)合審計(jì) joint audit實(shí)地審計(jì) field audit期末審計(jì) final audit期中審計(jì) interim audit定期審計(jì) periodic audit初次審計(jì) initial audit初步審計(jì) preliminary audit事后審計(jì) post-audit事前審計(jì) pre-audit事中審計(jì) concurrent audit專項(xiàng)審計(jì) special audit法定審計(jì) statutory audi

8、t后續(xù)審計(jì) successive audit跟蹤審計(jì) follow up audit全過程審計(jì) whole process auditing突擊審計(jì) surprise audit審計(jì)報(bào)告 audit report規(guī)范報(bào)告 standard report長(zhǎng)式報(bào)告 long-form report短式報(bào)告 short-form report審計(jì)任務(wù)報(bào)告 audit working report審計(jì)結(jié)果公告 Announcement of Audit Findings 審計(jì)長(zhǎng) Auditor General副審計(jì)長(zhǎng) Deputy Auditor General審計(jì)主任 chief auditor資深

9、審計(jì)師 senior auditor審計(jì)師員 auditor 注冊(cè)內(nèi)部審計(jì)師 certified internal auditorCIA注冊(cè)信息系統(tǒng)審計(jì)師 certified information systems auditorCISA注冊(cè)公共會(huì)計(jì)師 certified public accountantCPA特許會(huì)計(jì)師 chartered accountantCA審計(jì)經(jīng)費(fèi) audit funds審計(jì)業(yè)務(wù)費(fèi) audit operating expense審計(jì)專項(xiàng)經(jīng)費(fèi) special funds for auditing無保管意見:unqualified opinion保管意見 qualifi

10、ed opinion無法表表示見: disclaimer of opinion否認(rèn)意見:adverse opinion 招生簡(jiǎn)章： HYPERLINK dlzhifeng/info/zxShow.asp?id=1017403 t _blank 物流師 | HYPERLINK dlzhifeng/info/zxShow.asp?id=1041327 t _blank 國(guó)際貨代 | HYPERLINK dlzhifeng/info/zxShow.asp?ID=1039039 t _blank 報(bào)關(guān)員 | HYPERLINK dlzhifeng/info/zxShow.asp?id=1041850

11、t _blank 報(bào)檢員 | HYPERLINK dlzhifeng/info/zxShow.asp?id=1017404 t _blank 采購師 | HYPERLINK dlzhifeng/info/xljy.html t _blank 學(xué)歷教育 用戶協(xié)助 ： HYPERLINK dlzhifeng/help/about.asp?ID=0 t _blank 關(guān)于我們 | HYPERLINK dlzhifeng/help/help.asp?ID=4 t _blank 聯(lián)絡(luò)我們 | HYPERLINK dlzhifeng/help/help.asp?ID=1 t _blank 用戶手冊(cè) | H

12、YPERLINK dlzhifeng/info/baoming.asp t _blank 在線報(bào)名 | HYPERLINK dlzhifeng/help/help.asp?ID=2 t _blank 支付方式 | HYPERLINK dlzhifeng/bbs/index.html 論壇 HYPERLINK dlzhifeng/ 首 頁 HYPERLINK dlzhifeng/info/PeiXun1.asp 智豐培訓(xùn) HYPERLINK dlzhifeng/info/RenCai.asp 智豐人才 HYPERLINK dlzhifeng/jiuye/Index2.asp 智豐就業(yè) HYPER

13、LINK dlzhifeng/info/ZiXun.asp 智豐咨詢 HYPERLINK dlzhifeng/info/Zhishi.asp 智豐知識(shí)庫 HYPERLINK dlzhifeng/info/juZhangCheng.asp?lx=1 智豐俱樂部 HYPERLINK dlzhifeng/member/index.asp 會(huì)員專區(qū) HYPERLINK dlzhifeng/video/index.asp 視頻專區(qū) 窗體頂端 HYPERLINK dlzhifeng/info/zxShow.asp?id=1047460 t _blank 2021年暑期班生簡(jiǎn)章 站內(nèi)搜索: google提供

14、 窗體底端 HYPERLINK dlzhifeng/info/wzList.asp 管理文章 HYPERLINK dlzhifeng/info/docList.asp 資料下載 HYPERLINK dlzhifeng/info/kjList.asp 培訓(xùn)課件管理文章分類 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000128 大學(xué)生就業(yè) HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000114 合同管理 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=10001

15、13 供應(yīng)鏈管理 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000104 績(jī)效考核 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000103 CRM專欄 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000030 產(chǎn)品管理 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000014 人力資源 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000031 企業(yè)家動(dòng)態(tài) HYPE

16、RLINK dlzhifeng/info/wzList.asp?sort_id=1000033 國(guó)際管理 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000034 本錢管理 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000035 戰(zhàn)略管理 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000036 流程管理 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000037 消費(fèi)管理 HYPERLINK dlzhifeng

17、/info/wzList.asp?sort_id=1000038 知識(shí)管理 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000039 管理方法 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000041 管理雜談 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000042 管理實(shí)際 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000043 自我生長(zhǎng) HYPERLINK dlzhifeng/info/wzList.as

18、p?sort_id=1000045 營(yíng)銷管理 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000046 財(cái)務(wù)稅匯 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000048 質(zhì)量管理 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000049 顧客管理 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000050 指點(diǎn)力 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=100005

19、1 管理信息 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000052 企業(yè)管理 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000053 物流管理 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000054 工程管理 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000058 制度大全 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000060 表格大全適用審計(jì)英語詞匯(

20、1)admin發(fā)表時(shí)間：2021-3-5 11:31:27閱讀117次發(fā)表/轉(zhuǎn)載文章可換積分適用審計(jì)英語詞匯(一) 1abilitytoperformthework才干履行任務(wù)2cedures承兌程序過程3accountability經(jīng)管責(zé)任,問責(zé)性4accountingestimate會(huì)計(jì)估計(jì)5accountsreceivablelisting應(yīng)收帳款掛牌6accountsreceivable應(yīng)收賬款7accrualslisting應(yīng)計(jì)工程掛牌8accruals應(yīng)計(jì)工程9accuracy準(zhǔn)確性10adverseopinion否認(rèn)意見11agedanalysis年老的分析法,學(xué)研討12agen

21、ts代理人13cedures商定審查業(yè)務(wù)14analysisoferrors錯(cuò)誤的分析法,學(xué)研討15anomalouserror反常的錯(cuò)誤16appointmentethics任命倫理學(xué)17appointment任命18associatedfirms結(jié)合的鞏固19associationofcharteredcertifiedaccountsACCA特計(jì)的證經(jīng)執(zhí)業(yè)的結(jié)社ACCA20assuranceengagement保證債務(wù)21assurance保證22audit審計(jì),審核,核數(shù)23auditacceptance審計(jì)承兌24auditapproach審計(jì)接近25mittee審計(jì)委員會(huì),審計(jì)小組

22、26ahuditengagement審計(jì)業(yè)務(wù)商定書27auditevaluation審計(jì)評(píng)價(jià)28auditevidence審計(jì)證據(jù)29auditplan審計(jì)方案30gram審計(jì)程序31munication審計(jì)報(bào)告如一個(gè)通訊方法32auditreport審計(jì)報(bào)告33auditrisk審計(jì)風(fēng)險(xiǎn)34auditsampling審計(jì)抽樣35auditstaffing審計(jì)任務(wù)人員36audittiming審計(jì)定時(shí)37audittrail審計(jì)線索38auditingstandards審計(jì)準(zhǔn)那么39auditorsdutyofcare審計(jì)查帳員的撫養(yǎng)責(zé)任40auditorsreport審計(jì)報(bào)告41author

23、ityattachedtoISAs代理權(quán)附上到國(guó)際砂糖協(xié)定42automatedworkingpapers自動(dòng)化了任務(wù)文件43baddebts壞賬44bank銀行45bankreconciliation銀行對(duì)賬單,余額調(diào)理表46erests受害權(quán)47bestvalue最好的價(jià)值48businessrisk運(yùn)營(yíng)風(fēng)險(xiǎn)49mitteecadbury委員會(huì)50cashcount現(xiàn)金清點(diǎn)51cashsystem兌現(xiàn)系統(tǒng)52changesinnatureofengagement改動(dòng)債務(wù)的性質(zhì)上53mitments費(fèi)用和評(píng)論54charities寬大55tomwallstom墻壁56chronologyof

24、anaudit一審計(jì)的年代表57CISapplicationcontrolsCIS懇求控制58CISenvironmentsstand-alonemicrocomputersCIS環(huán)境單機(jī)微型計(jì)算器59clientscreening委托人甄別60closelyconnected接近地銜接61clubs俱樂部62communicationsbetweenauditorsandmanagement通訊在審計(jì)查帳員和運(yùn)營(yíng)之間63ernalcontrol內(nèi)部控制上的通訊64companiesact公司法65comparativefinancialstatements比較財(cái)務(wù)報(bào)表66comparativ

25、es比較的67competence才干68compilationengagement編輯債務(wù)69completeness完好性70completionoftheaudit審計(jì)的終了71compliancewithaccountingregulations符合的作法會(huì)計(jì)規(guī)那么72computersassistedaudittechniquesCAATs計(jì)算器援助的審計(jì)技術(shù)CAATs73confidence信任74confidentiality嚴(yán)密性75confirmationofaccountsreceivable應(yīng)收帳款的查證76erest利益沖突77constructiveobligatio

26、n建立的待付款78contingentasset或有資產(chǎn)79contingentliability或有負(fù)債80controlenvironment控制環(huán)境81cedures控制程序82controlrisk控制風(fēng)險(xiǎn)83controversy論戰(zhàn)84ernance公司治理,公司控制85correspondingfigures相應(yīng)的計(jì)算86costofconversion轉(zhuǎn)換本錢,加工本錢87cost本錢88courtesy優(yōu)待89creditors債務(wù)人90currentauditfiles本期審計(jì)檔案91databasemanagementsystemDBMS數(shù)據(jù)庫管理制度數(shù)據(jù)管理系統(tǒng)92da

27、teofreport報(bào)告的日期93depreciation折舊,貶值94designofthesample樣品的設(shè)計(jì)95detectionrisk檢查風(fēng)險(xiǎn)96directverificationapproach直接核對(duì)法97directionaltesting方向的抽查98directorsemoluments董事酬金99directorsservecontracts董事效力合約100disagreementwithmanagement與運(yùn)營(yíng)的不一致101disclaimerofopinion回絕表表示見102distributions分銷,分派103documentationofunders

28、tandingandassessmentofcontrolrisk控制風(fēng)險(xiǎn)的協(xié)商和評(píng)定的文件編集104cess證明審計(jì)程序105duecare應(yīng)有關(guān)注106dueskillandcare到期的技藝和謹(jǐn)慎107economy經(jīng)濟(jì)108education教育109effectiveness成效,效果110efficiency效益,效率111eligibility/ineligibility合格/無被選資歷112emphasisofmatter物質(zhì)的強(qiáng)調(diào)113engagementeconomics債務(wù)經(jīng)濟(jì)學(xué)114engagementletter業(yè)務(wù)商定書115error過失116cedures審計(jì)手

29、序的結(jié)果評(píng)價(jià)117examinations檢查118existence存在性119expectations期望差距120expectederror預(yù)期的錯(cuò)誤121experience閱歷122expert專家123externalaudit獨(dú)立審計(jì)124externalreviewreports外部的評(píng)論報(bào)告125fair公正126feenegotiation費(fèi)談判127finalassessmentofcontrolrisk控制風(fēng)險(xiǎn)確實(shí)定評(píng)定128finalaudit期末審計(jì)129financialstatementassertions財(cái)政報(bào)告聲稱130financial財(cái)務(wù)131finis

30、hedgoods產(chǎn)廢品132flowcharts流程圖133fraudanderror舞弊134fraud欺詐fundamentalprinciples根本原理generalCIScontrols普通的CIS控制generalreportstomangement對(duì)牛犬等的疥癬的普通報(bào)告goingconcernassumption繼續(xù)運(yùn)營(yíng)假設(shè)101disclaimerofopinion回絕表表示見102distributions分銷,分派103documentationofunderstandingandassessmentofcontrolrisk控制風(fēng)險(xiǎn)的協(xié)商和評(píng)定的文件編集104docum

31、entingtheauditprocess證明審計(jì)程序105duecare應(yīng)有關(guān)注106dueskillandcare到期的技藝和謹(jǐn)慎107economy經(jīng)濟(jì)108education教育109effectiveness成效,效果110efficiency效益,效率111eligibility/ineligibility合格/無被選資歷112emphasisofmatter物質(zhì)的強(qiáng)調(diào)113engagementeconomics債務(wù)經(jīng)濟(jì)學(xué)114engagementletter業(yè)務(wù)商定書115error過失116evaluatingofresultsofauditprocedures審計(jì)手序的結(jié)果評(píng)

32、價(jià)117examinations檢查118existence存在性119expectations期望差距120expectederror預(yù)期的錯(cuò)誤121experience閱歷122expert專家123externalaudit獨(dú)立審計(jì)124externalreviewreports外部的評(píng)論報(bào)告125fair公正126feenegotiation費(fèi)談判127finalassessmentofcontrolrisk控制風(fēng)險(xiǎn)確實(shí)定評(píng)定128finalaudit期末審計(jì)129financialstatementassertions財(cái)政報(bào)告聲稱130financial財(cái)務(wù)131finishedgo

33、ods產(chǎn)廢品132flowcharts流程圖133fraudanderror舞弊134fraud欺詐fundamentalprinciples根本原理generalCIScontrols普通的CIS控制generalreportstomangement對(duì)牛犬等的疥癬的普通報(bào)告goingconcernassumption繼續(xù)運(yùn)營(yíng)假設(shè)goingconcern繼續(xù)運(yùn)營(yíng)140goodsonsaleorreturn貨物準(zhǔn)許退貨買賣141goodwill商譽(yù)142governance統(tǒng)治143greenburycommitteegreenbury委員會(huì)144guidanceforinternalaudit

34、ors指點(diǎn)為內(nèi)部審計(jì)員145hampelcommitteehampel委員會(huì)146haphazardselection隨意選擇147hospitality款待148humanresources人力資源149IAPS1000inter-bankconfirmationproceduresIAPS1000在中間-銀行查證程序過程150IAPS1001CISenvironments-stand-alonemicrocomputersIAPS1001CIS環(huán)境-單機(jī)微型計(jì)算器151IAPS1002CISenvironments-on-linecomputersystemsIAPS1002CIS環(huán)境-與

35、主機(jī)聯(lián)機(jī)計(jì)算器系統(tǒng)152IAPS1003CISenvironments-databasesystemsIAPS1003CIS環(huán)境-數(shù)據(jù)庫系統(tǒng)153IAPS1005thespecialconsiderationsintheauditofsmallentities在小的個(gè)體審計(jì)中的IAPS1005特別的思索154IAS2inventories信息家電2庫存155IAS10eventsafterthebalancesheetdate在平衡sheeet日期後面的信息家電10事件156IFACscodeofethicsforprofessionalaccountantsIFACs品德準(zhǔn)那么為職業(yè)會(huì)計(jì)師1

36、57incometax所得稅158incomingauditors收入審計(jì)查帳員159independentestimate獨(dú)立的估計(jì)160ineligibleforappointment無被選資歷的為任命161informationtechnology信息技術(shù)162inherentrisk固有風(fēng)險(xiǎn)163initialcommunication簽署通訊164insurance保險(xiǎn)165intangibles無形166integrity完好性167interimaudit中期審計(jì)168internalauditing內(nèi)部審計(jì)169internalauditors內(nèi)部審計(jì)師170internalc

37、ontrolevaluationquestionnairesICEQs內(nèi)部控制評(píng)價(jià)調(diào)查表171internalcontrolquestionnairesICQs內(nèi)部控制調(diào)查表172internalcontrolsystem內(nèi)部控制系統(tǒng)173internalreviewassignment內(nèi)部的評(píng)論轉(zhuǎn)讓174internationalauditandassurancestandardsboardIAASB國(guó)際的審計(jì)和保證規(guī)范登船IAASB175internationalauditingpracticestatementsIAPSs國(guó)際的審計(jì)實(shí)務(wù)聲明IAPSs176internationalfed

38、erationofaccountantsIFAC國(guó)際會(huì)計(jì)師結(jié)合會(huì)IFAC177inventorysystem盤存制度178inventoryvaluation存貨估價(jià)179ISA230documentation文件編制180ISA240fraudanderror國(guó)際砂糖協(xié)定240欺詐和錯(cuò)誤注會(huì)審計(jì)英語詞匯表-文章來源：轉(zhuǎn)載點(diǎn)擊數(shù)： 809更新時(shí)間：2021-5-26 Auditing 審計(jì) 1.Assurance engagements and external audit 鑒證業(yè)務(wù)和外部審計(jì) Materiality， true and fair presentation， reasonabl

39、e assurance 重要性，真實(shí)、公允反映，合理保證 Appointment， removal and resignation of auditors 注冊(cè)會(huì)計(jì)師的聘用，解聘和辭職 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 審計(jì)意見類型：無保管意見，保管意見，否認(rèn)意見，無法表表示見 Professional ethics： independence， objectivity， integrity， professional competence

40、， due care， confidentiality， professional behavior 職業(yè)品德：獨(dú)立、客觀和公正，專業(yè)勝任才干，應(yīng)有的關(guān)注，嚴(yán)密性，職業(yè)行為 Engagement letter 審計(jì)業(yè)務(wù)商定書 2.Planning and risk assessment 審計(jì)方案和風(fēng)險(xiǎn)評(píng)價(jià) General principles 普通原那么 Plan and perform audits with an attitude of professional skepticism 方案和執(zhí)行審計(jì)業(yè)務(wù)應(yīng)堅(jiān)持應(yīng)有的職業(yè)疑心態(tài)度 Audit risks = inherent risk con

41、trol risk detection risk 審計(jì)風(fēng)險(xiǎn)=固有風(fēng)險(xiǎn)控制風(fēng)險(xiǎn)檢查風(fēng)險(xiǎn) Risk-based approach 風(fēng)險(xiǎn)導(dǎo)向型審計(jì) Understanding the entity and knowledge of the business 了解被審單位 Assessing the risks of material misstatement and fraud 估計(jì)艱苦錯(cuò)報(bào)或舞弊的風(fēng)險(xiǎn) Materiality level， tolerable error 重要性程度，可容忍誤差 Analytical procedures 分析性復(fù)核程序 Planning an audit 制定審計(jì)

42、方案 Audit documentation： working papers 審計(jì)記錄：任務(wù)底稿 The work of others 利用其他人的任務(wù) Rely on the work of experts 利用專家任務(wù) Rely on the work of internal audit 利用內(nèi)部審計(jì)人員的任務(wù) 3.Internal control 內(nèi)部控制 The evaluation of internal control systems 內(nèi)部控制系統(tǒng)評(píng)價(jià)Tests of control 控制測(cè)試 Substantive procedures time， nature， extent

43、本質(zhì)性程序時(shí)間，性質(zhì)，范圍 Transaction cycles： revenue， purchases， inventory， etc. 4.Audit evidence 審計(jì)證據(jù) Obtain sufficient， appropriate audit evidence 獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù) Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligatio

44、ns 財(cái)務(wù)報(bào)表所包含的認(rèn)定：完好性，發(fā)生，存在，計(jì)價(jià)，表達(dá)和披露，權(quán)益和義務(wù) The audit of specific items 詳細(xì)工程的審計(jì) Receivables： confirmation 應(yīng)收賬款：函證 Inventory： counting， cut-off， confirmation of inventory held by third parties 存貨：清點(diǎn)，截止測(cè)試，對(duì)第三方持有存貨進(jìn)展函證Payables： supplier statement reconciliation， confirmation 應(yīng)付賬款：供應(yīng)商對(duì)帳，函證 Bank and cash： ban

45、k confirmation 貨幣資金：銀行函證 Auditing sampling 審計(jì)抽樣 5.Review 復(fù)核 Subsequent events 期后事項(xiàng) Going concern 繼續(xù)運(yùn)營(yíng) Management representations 管理層聲明 Audit finalization and the final review： unadjusted differences 終結(jié)審計(jì)和最后復(fù)核：未調(diào)整差別 6.Reporting 審計(jì)報(bào)告Appendix帳目名詞一、 資產(chǎn)類 Assets 流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equi

46、valents 現(xiàn)金 Cash 銀行存款 Cash in bank 其他貨幣資金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 銀行本票 Cashiers cheque 銀行匯票 Bank draft 信譽(yù)卡 Credit card 信譽(yù)證保證金 L/C Guarantee deposits 存出投資款 Refundable deposits 短期投資 Short-term investments 股票 Short-term investments - stock 債券 Short-term investments -

47、 corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other 短期投資跌價(jià)預(yù)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Acco

48、unt receivable 其他應(yīng)收款 Other notes receivable 壞賬預(yù)備 Bad debt reserves 預(yù)付賬款 Advance money 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 物資采購 Supplies purchasing 原資料 Raw materials 包裝物 Wrappage 低值易耗品 Low-value consumption goods 資料本錢差別 Materials cost variance 自制半廢品 Semi-Finished goo

49、ds 庫存商品 Finished goods 商品進(jìn)銷差價(jià) Differences between purchasing and selling price 委托加工物資 Work in process - outsourced 委托代銷商品 Trust to and sell the goods on a commission basis 受托代銷商品 Commissioned and sell the goods on a commission basis 存貨跌價(jià)預(yù)備 Inventory falling price reserves 分期收款發(fā)出商品 Collect money and

50、send out the goods by stages 待攤費(fèi)用 Deferred and prepaid expenses 長(zhǎng)期投資 Long-term investment 長(zhǎng)期股權(quán)投資 Long-term investment on stocks 股票投資 Investment on stocks 其他股權(quán)投資 Other investment on stocks 長(zhǎng)期債務(wù)投資 Long-term investment on bonds 債券投資 Investment on bonds 其他債務(wù)投資 Other investment on bonds 長(zhǎng)期投資減值預(yù)備 Long-ter

51、m investments depreciation reserves 股權(quán)投資減值預(yù)備 Stock rights investment depreciation reserves 債務(wù)投資減值預(yù)備 Bcreditors rights investment depreciation reserves 委托貸款 Entrust loans 本金 Principal 利息 Interest 減值預(yù)備 Depreciation reserves 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Tran

52、sportation facilities 工具器具 Instruments and implement 累計(jì)折舊 Accumulated depreciation 固定資產(chǎn)減值預(yù)備 Fixed assets depreciation reserves 房屋、建筑物減值預(yù)備 Building/structure depreciation reserves 機(jī)器設(shè)備減值預(yù)備 Machinery equipment depreciation reserves 工程物資 Project goods and material 公用資料 Special-purpose material 公用設(shè)備 Spe

53、cial-purpose equipment 預(yù)付大型設(shè)備款 Prepayments for equipment 為消費(fèi)預(yù)備的工具及器具 Preparative instruments and implement for fabricate 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修繕工程 General overhaul project 在建工程減值預(yù)備 Construction-in-pr

54、ocess depreciation reserves 固定資產(chǎn)清理 Liquidation of fixed assets 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地運(yùn)用權(quán) Tenure 商譽(yù) Goodwill 無形資產(chǎn)減值預(yù)備 Intangible Assets depreciation reserves 專利權(quán)減值預(yù)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值預(yù)備 trademark right

55、s depreciation reserves 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處置財(cái)富損溢 Wait deal assets loss or income 待處置財(cái)富損溢 Wait deal assets loss or income 待處置流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income 待處置固定資產(chǎn)損溢 Wait deal fixed assets loss or income 本文: 恒星英語學(xué)習(xí)網(wǎng)(Hxen) 詳細(xì)出處參考： HYPERLINK hxen/word/kuaiji/2

56、007-09-02/13195.html hxen/word/kuaiji/2007-09-02/13195.htmlaccountant genaral 會(huì)計(jì)主任account balancde 結(jié)平的帳戶account bill 帳單account books 帳account classification 帳戶分類 account current 往來帳account form of balance sheet 帳戶式資產(chǎn)負(fù)債表account form of profit and loss statement 帳戶式損益表account payable 應(yīng)付帳款account recei

57、vable 應(yīng)收帳款 account of payments 支出表account of receipts 收入表account title 帳戶稱號(hào)，會(huì)計(jì)科目accounting year 或financial year 會(huì)計(jì)年度accounts payable ledger 應(yīng)付款分類帳Accounting period會(huì)計(jì)期間are related to specific time periods ,typically one year通常是一年) 資產(chǎn)負(fù)債表：balance sheet 可以不大寫b利潤(rùn)表： income statements (or statements of inc

58、ome)利潤(rùn)分配表：retained earnings現(xiàn)金流量表：cash flows二、負(fù)債類 Liability 短期負(fù)債 Current liability 短期借款 Short-term borrowing 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)付賬款 Account payable 預(yù)收賬款 Deposit received 代銷商品款 Proxy sale goods revenue 應(yīng)付工資 Accrued wages 應(yīng)付福利費(fèi) Accrued welfarism 應(yīng)付股利 Divi

59、dends payable 應(yīng)交稅金 Tax payable 應(yīng)交增值稅 value added tax payable 進(jìn)項(xiàng)稅額 Withholdings on VAT 已交稅金 Paying tax 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover 減免稅款 Tax deduction 銷項(xiàng)稅額 Substituted money on VAT 出口退稅 Tax reimbursement for export 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods

60、 tax 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover 未交增值稅 Unpaid VAT 應(yīng)交營(yíng)業(yè)稅 Business tax payable 應(yīng)交消費(fèi)稅 Consumption tax payable 應(yīng)交資源稅 Resources tax payable 應(yīng)交所得稅 Income tax payable 應(yīng)交土地增值稅 Increment tax on land value payable 應(yīng)交城市維護(hù)建立稅 Tax for maintaining and building cities payable 應(yīng)交房產(chǎn)稅 Housing property tax payable