會計審計英語詞匯.doc

1abilitytoperformthework能力履行工作2acceptanceprocedures承兌程序過程3accountability經(jīng)管責任,問責性4accountingestimate會計估計5accountsreceivablelisting應(yīng)收帳款掛牌6accountsreceivable應(yīng)收賬款7accrualslisting應(yīng)計項目掛牌8accruals應(yīng)計項目9accuracy準確性10adverseopinion否定意見11agedanalysis年老的分析（法,學）研究12agents代理人13agreed-uponprocedures約定審查業(yè)務(wù)14analysisoferrors錯誤的分析（法,學）研究15anomalouserror反常的錯誤16appointmentethics任命倫理學17appointment任命18associatedfirms聯(lián)合的堅挺19associationofcharteredcertifiedaccounts（ACCA）特計的證（經(jīng)執(zhí)業(yè)的結(jié)社（ACCA）20assuranceengagement保證債務(wù)21assurance保證22audit審計,審核,核數(shù)23auditacceptance審計承兌24auditapproach審計靠近25auditcommittee審計委員會,審計小組26ahuditengagement審計業(yè)務(wù)約定書27auditevaluation審計評價28auditevidence審計證據(jù)29auditplan審計計劃30auditprogram審計程序31auditreportasameansofcommunication審計報告如一個通訊方法32auditreport審計報告33auditrisk審計風險34auditsampling審計抽樣35auditstaffing審計工作人員36audittiming審計定時37audittrail審計線索38auditingstandards審計準則39auditorsdutyofcare審計（查帳）員的撫養(yǎng)責任40auditorsreport審計報告41authorityattachedtoISAs代理權(quán)附上到國際砂糖協(xié)定42automatedworkingpapers自動化了工作文件43baddebts壞賬44bank銀行45bankreconciliation銀行對賬單,余額調(diào)節(jié)表46beneficialinterests受益權(quán)47bestvalue最好的價值48businessrisk經(jīng)營風險49cadburycommitteecadbury委員會50cashcount現(xiàn)金盤點51cashsystem兌現(xiàn)系統(tǒng)52changesinnatureofengagement改變債務(wù)的性質(zhì)上53chargesandcommitments費用和評論54charities寬大55tomwallstom墻壁56chronologyofanaudit一審計的年代表57CISapplicationcontrolsCIS申請控制58CISenvironmentsstand-alonemicrocomputersCIS環(huán)境單機微型計算器59clientscreening委托人甄別60closelyconnected接近地連接61clubs俱樂部62communicationsbetweenauditorsandmanagement通訊在審計（查帳）員和經(jīng)營之間63communicationsoninternalcontrol內(nèi)部控制上的通訊64companiesact公司法65comparativefinancialstatements比較財務(wù)報表66comparatives比較的67competence能力68compilationengagement編輯債務(wù)69completeness完整性70completionoftheaudit審計的結(jié)束71compliancewithaccountingregulations符合的作法會計規(guī)則72computersassistedaudittechniques（CAATs）計算器援助的審計技術(shù)（CAATs）73confidence信任74confidentiality保密性75confirmationofaccountsreceivable應(yīng)收帳款的查證76conflictofinterest利益沖突77constructiveobligation建設(shè)的待付款78contingentasset或有資產(chǎn)79contingentliability或有負債80controlenvironment控制環(huán)境81controlprocedures控制程序82controlrisk控制風險83controversy論戰(zhàn)84corporategovernance公司治理,公司管制85correspondingfigures相應(yīng)的計算86costofconversion轉(zhuǎn)換成本,加工成本87cost成本88courtesy優(yōu)待89creditors債權(quán)人90currentauditfiles本期審計檔案91databasemanagementsystem（DBMS）數(shù)據(jù)庫管理制度（數(shù)據(jù)管理系統(tǒng)）92dateofreport報告的日期93depreciation折舊,貶值94designofthesample樣品的設(shè)計95detectionrisk檢查風險96directverificationapproach直接核查法97directionaltesting方向的抽查98directorsemoluments董事酬金99directorsservecontracts董事服務(wù)合約100disagreementwithmanagement與經(jīng)營的不一致101disclaimerofopinion拒絕表示意見102distributions分銷,分派103documentationofunderstandingandassessmentofcontrolrisk控制風險的協(xié)商和評定的文件編集104documentingtheauditprocess證明審計程序105duecare應(yīng)有關(guān)注106dueskillandcare到期的技能和謹慎107economy經(jīng)濟108education教育109effectiveness效用,效果110efficiency效益,效率111eligibility/ineligibility合格/無被選資格112emphasisofmatter物質(zhì)的強調(diào)113engagementeconomics債務(wù)經(jīng)濟學114engagementletter業(yè)務(wù)約定書115error差錯116evaluatingofresultsofauditprocedures審計手序的結(jié)果評估117examinations檢查118existence存在性119expectations期望差距120expectederror預期的錯誤121experience經(jīng)驗122expert專家123externalaudit獨立審計124externalreviewreports外部的評論報告125fair公正126feenegotiation費談判127finalassessmentofcontrolrisk控制風險的確定評定128finalaudit期末審計129financialstatementassertions財政報告宣稱130financial財務(wù)131finishedgoods產(chǎn)成品132flowcharts流程圖133fraudanderror舞弊134fraud欺詐135fundamentalprinciples基本原理136generalCIScontrols一般的CIS控制137generalreportstomangement對（牛犬等的）疥癬的一般報告138goingconcernassumption持續(xù)經(jīng)營假設(shè)139goingconcern持續(xù)經(jīng)營140goodsonsaleorreturn貨物準許退貨買賣141goodwill商譽142governance統(tǒng)治143greenburycommitteegreenbury委員會144guidanceforinternalauditors指導為內(nèi)部審計員145hampelcommitteehampel委員會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-單機微型計算器151IAPS1002CISenvironments-on-linecomputersystemsIAPS1002CIS環(huán)境-（與主機）聯(lián)機計算器系統(tǒng)152IAPS1003CISenvironments-databasesystemsIAPS1003CIS環(huán)境-數(shù)據(jù)庫系統(tǒng)153IAPS1005thespecialconsiderationsintheauditofsmallentities在小的個體審計中的IAPS1005特別的考慮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道德準則為職業(yè)會計師157incometax所得稅158incomingauditors收入審計（查帳）員159independentestimate獨立的估計160ineligibleforappointment無被選資格的為任命161informationtechnology信息技術(shù)162inherentrisk固有風險163initialcommunication簽署通訊164insurance保險165intangibles無形166integrity完整性167interimaudit中期審計168internalauditing內(nèi)部審計169internalauditors內(nèi)部審計師170internalcontrolevaluationquestionnaires（ICEQs）內(nèi)部控制評價調(diào)查表171internalcontrolquestionnaires（ICQs）內(nèi)部控制調(diào)查表172internalcontrolsystem內(nèi)部控制系統(tǒng)173internalreviewassignment內(nèi)部的評論轉(zhuǎn)讓174internationalauditandassurancestandardsboard（IAASB）國際的審計和保證標準登船（IAASB）175internationalauditingpracticestatements（IAPSs）國際的審計實務(wù)聲明（IAPSs）176internationalfederationofaccountants（IFAC）國際會計師聯(lián)合會（IFAC）177inventorysystem盤存制度178inventoryvaluation存貨估價179ISA230documentation文件編制180ISA240fraudanderror國際砂糖協(xié)定240欺詐和錯誤181ISA250considerationoflawandregulations法和規(guī)則的國際砂糖協(xié)定250考慮182Isa260communicationsofauditmatterswiththosechargegovernance審計物質(zhì)的國際砂糖協(xié)定260通訊由于那些索價統(tǒng)治183isa300planningisa300計劃編制184isa310knowledgeofthebusiness企業(yè)的isa310知識185isa320auditmateriality審計重要性186isa400accountingandinternalcontrolisa400會計和內(nèi)部控制187isa402auditconsiderationsrelatingtoentitiesusingserviceorganisations與正在使用的個體有關(guān)的isa402個審計考慮服務(wù)組織188isa500auditevidence審計證據(jù)189isa501auditevidence-additionalconsiderationsforspecificitemsisa501個審計證據(jù)-補償為特殊條款190isa510externalconfirmationsisa510個外部的查證191isa520analyticalprocedures分析性程序192isa530auditsampling審計抽樣193isa540auditofaccountingestimates解釋估計的isa540審計194isa560subsequentevents期后事項195isa580managementrepresentations管理當局聲明書196isa610consideringtheworkofinternalauditingisa610以內(nèi)部審計的工作看來197isa620usingtheworkofanexpertisa620使用專家的工作198isa700auditorsreportonfinancialstatements財務(wù)報表上的isa700審計（查帳）員的報告199isa710comparativesisa710個比較的200isa720otherinformationindocumentscontainingauditedfinancialstatementsisa720證券包含audited財務(wù)報表的其他信息201isa910engagementtoreviewfinancialstatementsisa910債務(wù)復閱財務(wù)報表202isasandrssisas和rss203jointmonitoringunit連接檢驗單位204knowledgeoftheentitysbusiness個體的企業(yè)知識205lawandregulations法和規(guī)則206legalandregulations法定權(quán)利和規(guī)則207legalobligation法定義務(wù),法定責任208levelsofassurance保險程度,保障水平209liability負債210limitationonscope審計范圍限制211limitationofaudit審計的提起訴訟的限期212limitationsofcontrolssystem控制系統(tǒng)的提起訴訟的限期213litigationandclaims訴訟和賠償214litigation訴訟215loans借款,貸款216longtermliabilities長期負債217lowballinglowballing218management管理219managementintegrity經(jīng)營完整220managementrepresentationletter管理當局聲明書221marketing推銷,營銷,市場學222materialinconsistency決定性的前后矛盾223materialmisstatementsoffact重大誤報224materiality重要性225measurement計量226microcomputers微型計算器227modifiedreports變更報告228narrativenotes敘述證券229nature性質(zhì)230negativeassurance消極保證231netrealizablevalue可實現(xiàn)凈值232non-currentassetregister非本期的財產(chǎn)登記233non-executivedirectors非執(zhí)行董事234non-samplingrisk非抽樣風險235non-statutoryaudits目標236objectivity客觀性237obligatingevent負有責任事件238obligatorydisclosure有拘束的揭示239obtainingwork獲得工作240occurrence出現(xiàn)241on-linecomputersystems（與主機）聯(lián)機計算器系統(tǒng)242openingbalances期初余額243operationalaudits經(jīng)營審計,作業(yè)審計244operationalworkplans操作上的工作計劃245opinionshopping意見購物246otherinformation其他的信息247outsourcinginternalaudit支援外包的內(nèi)部核數(shù)248overallreviewoffinancialstatements財務(wù)報表的包括一切的評論249overduefees超儲未付費250overheadabsorption管理費用分配251periodicplan定期的計劃252permanentauditfiles永久審計檔案253personalrelationships個人的親屬關(guān)系254planning計劃編制255population抽樣總體256precision精密257prefacetoISAsandRSs國際砂糖協(xié)定的序文和債券附賣回交易258preliminaryassessmentofcontrolrisk控制風險的預備評定259prepayments預付款項260presentationanddisclosure提示和揭示261problemsofaccountingtreatment會計處理的問題262proceduralapproach程序上的靠近263procedures程序264proceduresafteracceptingnomination程序過程在接受提名之后265procurement采購266professionaldutyofconfidentiality保密的職業(yè)責任267projectionoferrors錯誤的規(guī)劃268provision備抵,準備269publicduty公共職責270publicinterest公眾利益271publicity宣傳272purchaseledger購貨分類賬273purchasesandexpensessystem買和費用系統(tǒng)274purchasescut-off買截止275putonenquiry詢價上的期貨買賣276qualifiedopinion保留意見277qualifyingdisclosure合格揭示278qualitativeaspectsoferrors錯誤的性質(zhì)上的方面279randomselection隨機選擇280reasonableassurance合理保證281reassessingsamplingrisk再評價抽樣風險282reliability可靠性283remuneration報酬284reporttomanagement對經(jīng)營的報告285reporting報告286researchanddevelopmentcosts研究和開發(fā)成本287reservationoftitle保留288reserves準備,儲備289revenueandcapitalexpenditure歲入和資本支出290review評論291reviewandcapitalexpenditure評論和資本支出292review評論293reviewengagement復閱債務(wù)294rights認股權(quán)295rightsandobligations認股權(quán)和待付款296rightstoinformation對信息的認股權(quán)297riskandmateriality風險和重要性298risk-basedapproach以風險為基礎(chǔ)的方式299romalpacaseromalpa個案300rotationofauditorappointments審計（查帳）員任命的循環(huán)301rulesofprofessionalconduct職業(yè)道德守則302salescut-off銷售截止303salessystem銷售（貨）制度304salestax銷售稅,營業(yè)稅305sales銷售,銷貨306samplesize樣本量307samplingrisk抽樣風險308samplingunits抽樣單位309scheduleofunadjustederrors未調(diào)整的錯誤表310scopeandobjectivesofinternalaudit內(nèi)部核數(shù)的范圍和目標311segregationofduties職責劃分312serviceorganization服務(wù)組織313significantfluctuationsorunexpectedrelationships可重視的（市價）波動或不能預料的親屬關(guān)系315smallerentities比較小的個體316soletraders個體營業(yè)者317sourcesofknowledge知識的根源318specimenletteroninternalcontrol內(nèi)部控制上的樣本證書319stakeholders賭款保存人320standardisedworkingpapers標準化工作文件321statement1:integrity,objectivityandindependence聲明1:完整，客觀性和獨立322statement2:theprofessionaldutyofconfidence聲明2:信任的職業(yè)責任323statement3:advertising,publicityandobtainingprofessionalwork聲明3:廣告法（學），宣傳和獲得專業(yè)性工作324statement5:changesinprofessionalappointment聲明5:在職業(yè)上的任命中的改變325statisticalsampling統(tǒng)計抽樣326statutoryaudit法定審計327statutorybooks法定卷冊328statutoryduty法定責任329stewardship總管的職務(wù)330strategicplan戰(zhàn)略性計劃331stratification分層332subsequentevents期后事項333substantiveprocedures實詞程序過程334substantivetests實質(zhì)性測試335sufficientappropriateauditevidence充分的適當審計證據(jù)336summarisingerrorssummarising錯誤337sundryaccruals雜的應(yīng)計項目338supervision監(jiān)督339supervisoryandmonitoringroles監(jiān)督的和檢驗角色340suppliersstatements供應(yīng)商的聲明341systemandinternalcontrols系統(tǒng)和內(nèi)部的控制342systematicselection系統(tǒng)選擇法343systems-basedapproach以系統(tǒng)為基礎(chǔ)的方式344tangiblenon-currentassets有形的非流動資產(chǎn)345tendering投標,清償346termsoftheengagement債務(wù)的條件347testsofcontrol控制的證人348theAGM周年大會349theboard委員會350threeEs三Es351timing定時352tolerableerror可容忍誤差353tradeaccountspayableandpurchases貿(mào)易應(yīng)付帳款和買354tradeaccountspayablelisting貿(mào)易應(yīng)付帳款掛牌355training培訓356treasury國庫,庫房357TRUE真實358turnbullcommitteeturnbull委員會359ultravires越權(quán)360uncertainty不確定性361unduedependence未到（支付）期的未決362unqualifiedauditreport無條件的審計報告363unqualifiedreport無條件的報告364usingtheknowledge使用知識365usingtheworkofanexpert使用專家的工作366valuation計價，估價367valueformoney現(xiàn)金（交易）價格368voluntarydisclosure自愿披露369wagesandsalaries工資，薪金370wagessystem工資系統(tǒng)371workinprogress在產(chǎn)品372workingpapers工作底稿計詞匯中英對照一、資產(chǎn)assets1、流動資產(chǎn)currentassets111現(xiàn)金及約當現(xiàn)金cashandcashequivalents1111庫存現(xiàn)金cashonhand1112零用金/周轉(zhuǎn)金pettycash/revolvingfunds1113銀行存款cashinbanks1116在途現(xiàn)金cashintransit1117約當現(xiàn)金cashequivalents1118其它現(xiàn)金及約當現(xiàn)金othercashandcashequivalents112短期投資short-terminvestments1121短期投資-股票short-terminvestments-stock1122短期投資-短期票券short-terminvestments-short-termnotesandbills1123短期投資-政府債券short-terminvestments-governmentbonds1124短期投資-受益憑證short-terminvestments-beneficiarycertificates1125短期投資-公司債short-terminvestments-corporatebonds1128短期投資-其它short-terminvestments-other1129備抵短期投資跌價損失allowancef