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#5@p

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

第二篇：常用会计审计英语词汇A

常用会计审计英语词汇：

常用会计英语词汇

基本词汇

A (2)absorbed overhead 已吸收制造费用

A (4)account 账户,报表

A (5)accounting postulate 会计假设

A (7)accounting valuation 会计计价

A (9)accountability concept 经营责任概念

A (13)agency cost 代理成本

A (16)accounting period 会计期间

A (18)accounting rate of return 会计报酬率

A (19)accounting reference date 会计参照日

A (20)accounting reference period 会计参照期间

A (22)accrual expenses 应计费用

A (23)acid test ration 速动比率(酸性测试比率)

A (24)acquisition 购置

A (25)acquisition accounting 收购会计

A (26)activity based accounting 作业基础成本计算

A (27)adjusting events 调整事项

A (28)administrative expenses 行政管理费

A (29)advice note 发货通知

A (30)amortization 摊销

A (31)analytical review 分析性检查

A (32)annual equivalent cost 年度等量成本法

A (33)annual report and accounts 年度报告和报表

A (34)appraisal cost 检验成本

A (35)appropriation account 盈余分配账户

A (36)articles of association 公司章程细则

A (37)assets 资产

A (39)asset value per share 每股资产价值

A (40)associated company 联营公司

A (41)attainable standard 可达标准

A (42)attributable profit 可归属利润

A (45)auditing standards 审计准则

A (46)authorized share capital 额定股本

A (47)available hours 可用小时

A (48)avoidable costs 可避免成本

B (49)back-to-back loan 易币贷款

B (50)backflush accounting 倒退成本计算

B (51)bad debts 坏帐

B (52)bad debts ratio 坏帐比率

B (53)bank charges 银行手续费

B (54)bank overdraft 银行透支

B (55)bank reconciliation 银行存款调节表

B (56)bank statement 银行对账单 B (57)bankruptcy 破产 B (58)basis of apportionment 分摊基础 B (59)batch 批量 B (60)batch costing 分批成本计算 B (61)beta factor B(市场)风险因素 B (62)bill 账单 B (63)bill of exchange 汇票 B (64)bill of landing 提单 B (65)bill of materials 用料预计单 B (66)bill payable 应付票据 B (67)bill receivable 应收票据 B (68)bin card 存货记录卡 B (69)bonus 红利 B (70)book-keeping 薄记 B (71)Boston classification 波士顿分类 B (72)breakeven chart 保本图 B (73)breakeven point 保本点 B (75)budget 预算 B (77)budget cost allowance 预算成本折让 B (81)budgeted capacity 预算生产能力 B (83)business center 经营中心 B (86)buy-out management 管理性购买产权 C (88)called-up share capital 催缴股本 C (89)capacity 生产能力 C (90)capacity ratios 生产能力比率 C (91)capital 资本 C (92)capital assets pricing model 资本资产计价模式 C (93)capital commitment 承诺资本 C (94)capital employed 已运用的资本 C (95)capital expenditure 资本支出 C (96)capital expenditure authorization 资本支出核准 C (99)capital funding planning 资本基金筹集计划 C (100)capital gain 资本收益 C (101)capital investment appraisal 资本投资评估 C (102)capital maintenance 资本保全 C (104)capital surplus 资本盈余 C (105)capital turnover 资本周转率 C (108)cash account 现金账户 C (109)cash book 现金账薄 C (110)cash cow 金牛产品 C (112)cash discounted 现金贴现 C (113)cash flow budget 现金流量预算 C (114)cash flow statement 现金流量表

C (115)cash ledger 现金分类账 C (116)cash limit 现金限额 C (119)changeover time 变更时间 C (120)chartered entity 特许经济个体 C (121)cheque 支票 C (122)cheque register 支票登记薄 C (125)clock card 工时卡 C (126)code 代码 C (128)common cost 共同成本 C (129)company limited by guarantee 有限担保责任公司 C (130)company limited shares 股份有限公司 C (133)conglomerate 跨行业企业 C (134)consistency concept 一致性概念 C (135)consolidated accounts 合并报表 C (136)consolidation accounting 合并会计 C (137)consortium 财团 C (138)contingency plan 应急计划 C (139)contingent liabilities 或有负债 C (140)continuous operation 连续生产 C (141)contra 抵消 C (143)contract costing 合同成本计算 C (144)contribution 贡献毛益 C (146)contribution chart 贡献图 C (148)contribution to sales ration 贡献毛益对销售比率 C (151)control limits 控制限度 C (153)controllable cost 可控制成本 C (154)conversion cost 加工成本 C (155)convertible loan stock可转换为股票的贷款 C (156)corporate appraisal 公司评估 C (161)cost account 成本帐户 C (162)cost accounting 成本会计 C (164)cost accounts calendar 成本报表的日历时间 C (165)cost adjustment 成本调整 C (166)cost allocation 成本分配 C (167)cost apportionment 成本分摊 C (168)cost attribution 成本归属 C (171)cost benefit analysis 成本效益分析 C (173)cost driver 成本动因 C (175)cost of conformance 相符成本 C (176)cost of goods sold 销货成本 C (177)cost of non-conformance 非相符成本 C (179)cost reduction 成本降低 C (180)cost structure 成本结构 C (182)cost-volume-profit analysis(CVP) 本量利分析

C (185)credit note 贷项通知 C (186)credit report 信贷报告书 C (187)creditor 债权人 C (188)creditor days ratio 应付帐款天数率 C (189)creditors ledger 应付帐款分类帐 C (192)cumulative preference shares 累积优先股 C (193)current account 往来帐户 C (194)current asset 流动资产 C (195)current cost accounting 现时成本会计 C (196)current liabilities 流动负债 C (197)current purchasing power accounting 现时购买力会计 C (198)current ration 流动比率 C (199)cut-off 截止 D (202)debenture 债券 D (203)debit note 借项通知 D (204)debit capacity 举债能力 D (205)debt ratio 债务比率 D (206)debtor 债务人 D (207)debtor days ratio 应收帐款天数率 D (208)debtors 应收款 D (209)debtors ledger 应收帐款分类帐 D (210)debtor' age analysis 应收帐款帐龄分析 D (213)defects 次品 D (214)deferred expenditure 递延支出 D (215)deferred shares 递延股份 D (217)delivery note 交货单 D (220)depreciation 折旧 D (221)dispatch note 发运单 D (222)development cost 开发成本 D (223)differential cost 差别成本 D (224)direct hours yield 直接工时产出率 D (225)direct labour cost-standard 标准直接人工成本 D (226)direct labour efficiency-variance 直接人工效率差异 D (227)direct labour rate-variance 直接人工费率差异 D (228)direct labour total-variance 直接人工总差异 D (229)direct material mix-variance 直接材料结构差异 D (230)direct price-variance 直接材料价格差异 D (231)direct material total-variance 直接材料总差异 D (232)direct materials usage-variance 直接材料用量差异 D (233)direct materials yield-variance 直接材料产出率差异 D (235)direct debit 直接借项 D (236)direct hours yield 直接小时产出率 D (237)direct labour cost percentage rate 直接人工成本百分比 D (238)direct labour hour rate 直接人工小时率

D (240)discount rate 贴现率 D (241)discounted cash flow 现金流量贴现 D (242)discretionary cost 酌量成本 D (243)distribution cost 摊销成本 D (244)diversions 移用 D (245)diverted hours 移用小时 D (246)diverted hours ratio 移用工时比率 D (247)dividend 股利 D (248)dividend cover 股利产出率 D (249)dividend per share 每股股利 D (251)double entry accounting 复式会计 D (252)double-entry book-keeping 复式薄记 D (253)doubtful debts 可疑债务 D (254)down time 停工时间 E (256)earning per share 每股盈利 E (257)earning ratio 市盈率 E (259)efficient market hypothesis 有效市场假设 E (261)element of cost 成本要素 E (262)entity 经济个体 E (265)equity 权益 E (266)equity method of accounting 权益法会计计算 E (267)equity share capital 权益股本 E (268)equivalent units 当量 E (269)event 事项 E (270)exceptional items 例外事项 E (271)expected value 期望值 E (272)expenditure 支出 E (273)expenses 费用 E (274)external audit 外部审计 E (275)external failure cost 外部损失成本 E (276)extraordinary items 非常事项 F (281)FIFO(first in first out) 先近先出法 F (282)final accounts 年终报表 F (283)finance lease 融资租赁 F (284)financial accounting 财务会计 F (285)financial accounts calendar adjustment 财务报表的日历时间调整 F (286)financial management 财务管理 F (288)financial statement 财务报表 F (289)finished goods 完成品 F (290)fixed asset 固定资产 F (291)fixed overhead 固定制造费用 F (292)fixed asset turnover 固定资产周转率 F (293)fixed assets register 固定资产登记薄 F (294)fixed cost 固定成本

F (296)flexible budget 弹性预算 F (297)float time 浮动时间 F (298)floating charge 流动抵押 F (299)flow of funds statement 资金流量表 F (301)founder's shares 发起人股份 F (304)functional budget 职能预算 F (305)fund accounting 基金会计 F (307)fungible assets 可互换资产 G (310)gearing 举债经营比率(杠杆) G (312)going concern concept 持续经营概念 G (313)goods received note 商品收讫单 G (314)goodwill 商誉 G (315)gross dividend yield 总股息产出率 G (316)gross margin 总边际 G (317)gross profit 毛利润 G (318)gross profit percentage 毛利润百分比 H (312)high-geared 高结合杠杆(比例) H (314)historical cost 历史成本 H (315)historical cost accounting 历史成本会计 H (317)hurdle rate 最低可接受的报酬率 I (319)idle capacity ration 闲置生产能力比率 I (320)idle time 闲置时间 I (321)impersonal accounts 非记名账户 I (323)income and expenditure account 收益和支出报表 I (324)incomplete records 不完善记录 I (325)incremental cost 增量成本 I (326) Incremental Capital－Output Ratio增量资本产出率 I (328)indirect hours 间接小时 I (329)insolvency 无力偿付 I (330)intangible asset 无形资产 I (331)integrated accounts 综合报表 I (332)interdependency concept 关联性概念 I (333)interest cover 利息保障倍数 I (334)interlocking accounts 连锁报表 I (335)internal audit 内部审计 I (338)internal failure cost 内部损失成本 I (339)internal rate of return(IRR) 内含报酬率 I (340)inventory 存货 I (343)invoice register #5@p登记薄 I (344)issued share capital 已发行股本 J (348)job sheet 工作单 J (349)joint cost 联合成本 J (351)joint stock company 股份公司 J (352)joint venture 合资经营

J (353)journal 日记账 J (354)just-in-time(JIT) 适时制度 J (355)just-in-time production 适时生产 J (356)just-in-time purchasing 适时购买 L (361)ledger 分类账户 L (363)letter of credit 信用证 L (364)leverage 举债经营比率 L (365)liabilities 负债 L (366)life cycle costing 寿命周期成本计算 L (367)LIFO (last-in，first-out) 后近先出法 L (368)limited liability company 有限责任公司 L (370)line-item budget 明细支出预算 L (371)liner programming 线性规划 L (372)liquid assets 变现资产 L (373)liquidation 清算 L (374)liquidity ratios 易变现比率 L (375)loan 贷款 L (376)loan capital 借入资本 L (377)long range planning 长期计划 L (379)low geared 低结合杠杆(比例) L (380)lower of cost or net realizable value concept 成本或可变净价孰低概念 M (381)machine hour rate 机器小时率 M (382)machine time record 机器时间记录 M (388)management buy-out 管理性购买产权 M (389)management by exception 例外管理原则 M (391)margin of safety ration 安全边际率 M (392)margin cost 边际成本 M (393)margin costing 边际成本计算 M (397)market share 市场份额 M (399)matching concept 配比概念 M (400)materiality concept 重要性概念 M (401)materials requisition 领料单 M (402)materials returned note 退料单 M (403)materials transfer note 材料转移单 M (405)merger 兼并 M (406)merger accounting 兼并会计 M (407)minority interest 少数股权 M (408)mixed cost 混合成本 N (409)net assets 净资产 N (410)net book value 净账面价值 N (411)net liquid funds 净可变现资金 N (412)net margin 净边际 N (413)net present value(NPV) 净现值 N (414)net profit 净利润

N (415)net realizable value 可变现净值 N (416)net worth 资产净值 N (419)nominal account 名义账户 N (420)nominal share capital 名义股本 N (426)non-voting shares 无表决权的股份 N (427)notional cost 名义成本 N (428) number of days stock 存货周转天数 N (429)number of weeks stock 存货周转周数 O (431)obsolescence 陈旧 O (432)off balance sheet finance 资产负债表外筹资 O (433)offer for sale 标价出售 O (434)operating budget 经营预算 O (435)operating lease 经营租赁 O (436)operating statement 营业报表 O (439)operational gearing 经营杠杆 O (441)opportunity cost 机会成本 O (442)order 定单 O (443)ordinary shares 普通股 O (444)out-of-date cheque 过期支票 O (445)over capitalization 过分资本化 O (449)overtrading 超过营业资金的经营 P (450)paid cheque 已付支票 P (451)paid-up share capital 认定股本 P (452)parent company 母公司 P (453)pareto distribution 帕累托分布 P (454)participating preference shares 参与优先股 P (455)partnership 合伙 P (456)payable ledger 应付款项账户 P (457)payback 回收期 P (458)payments and receipts account 收入和支出报表 P (459)payments withheld 保留款额 P (460)payroll 工资单 P (461)payroll analysis 工资分析 P (462)percentage profit on turnover 利润对营业额比率 P (463)period cost 期间成本 P (464)perpetual inventory 永续盘存 P (465)personal account 记名账户 P (467)petty cash account 备用金账户 P (468)petty cash voucher 备用金凭证 P (469)physical inventory 实地盘存 P (475)post balance sheet events 资产负债表编后事项 P (476)practical capacity 实际生产能力 P (477)pre-acquisition losses 购置前损失 P (478)pre-acquisition profits 购置前利润

P (479)preference shares 优先股 P (481)preferred creditors 优先债权人 P (482)prepayments 预付款项 P (483)present value 现值 P (484)prevention cost 预防成本 P (485)price ratio 市盈率 P (486)prime cost 主要成本 P (487)prime entry-books of 原始分录登记薄 P (489)prior charge capital 优先股 P (490)prior year adjustments 以前年度调整 P (495)process costing 分步成本计算 P (496)process time 加工时间 P (498)Product life cycle 产品寿命周期 P (500)production cost of sales 售货成本 P (501)production volume ratio 生产业务量比率 P (504)profit retained for the year 年度利润留存 P (505)profit to turnover ratio 利润对营业额比率 P (506)profit-volume graph 利量图 P (507)profitability index 盈利指数 P (509)project evaluation and review technique 项目评审法 P (510)projection 预计 P (511)promissory note 本票 P (512)prospectus 募债说明书 P (513)provisions for liabilities and charges 偿债和费用准备 P (514)prudent concept 稳健性概念 P (515)public company 公开公司 P (516)purchase order 订购单 P (517)purchase requisition 请购单 P (518)purchase ledger 采购账户 Q (519)quality related costs 质量有关成本 R (521)rate 率 R (522)ratio 比率 R (523)ration pyramid 比率金字塔 R (524)raw material 原材料 R (525)receipts and payments account 收入和支付报表 R (526)receivable ledger 应收款项账户 R (527)redeemable shares 可赎回股份 R (528)redemption 赎回 R (530)rejects 废品 R (531)relevancy concept 相关性概念 R (532)relevant costs 相关成本 R (534)reliability concept 可靠性概念 R (535)replacement price 重置价格 R (540)reserves 留存收益

R (541)residual income 剩余收益 R (543)retention money 保留款额 R (544)return on capital employed 运用资本报酬率 R (545)returns 退回 R (546)revenue 收入 R (548)revenue expenditure 收益支出 R (550)right issue 认股权发行 R (551)rolling budget 滚动预算 R (552)rolling forecast 滚动预测 S (553)sales ledger 销售分类账 S (554)sales order 销售定单 S (557)scrip issue 红股发行 S (558)secured creditors 有担保的债权人 S (559)segmental reporting 分部报告 S (561)semi-fixed cost 半固定成本 S (562)semi-variable cost 半变动成本 S (563)sensitivity analysis 敏感性分析 S (567)shadow prices 影子价格 S (568)share 股票 S (569)share capital 股份资本 S (570)share option scheme 购股权证方案 S (571)share premium 股票溢价 S (572)sight draft 即期汇票 S (573)single-entry book-keeping 单式薄记 S (575)slack time 松弛时间 S (582)standard accounting practice 标准会计实务 S (584)standard costing 标准成本计算 S (585)standard direct labour cost 标准直接人工 S (588)standard performance-labour 标准人工业绩 S (592)statement of affairs 财务状况表 S (593)statutory body 法定实体 S (594)stock 存货 库存 inventory S (595)stock control 存货控制 S (596)stock turnover 存货周转率 S (597)stocktaking 盘点存货 S (604)subscribed share capital 已认购的股本 S (606)sunk cost 沉没成本 S (609)suspense account 暂记帐户 S (610)SWOT analysis 长处和短处,机会和威胁分析 T (612)tactical planning 策略计划 T (614)take-over 接收 T (615)tangible asset 有形资产 T (616)tangible fixed asset statement 有形固定资产表 T (617)target cost 目标成本

T (621)time sheet 时间记录表 T (622)total assets 总资产 T (623)total quality management 全面质量管理 T (624)total stocks 存货总计 T (625)trade creditors 购货客户(应付账款) T (626)trade debtors 销货客户(应收账款) T (628)transfer price 转让价格 T (629)transit time 中转时间 T (631)trail balance 试算平衡表 T (632)turnover 营业额 U (634)under capitalization 不足资本化 U (635)under or over-absorbed overhead 少吸收或多吸收的制造费用 U (637)uniform costing 统一成本计算 U (638)unissued share capital 未发行股本 V (640)value added 增值 V (643)variable cost 变动成本 V (644)variable cost of sales 销售的变动成本 V (645)variance 差异 V (646)variance accounting 差异会计 V (666)variance operation usage 经营用量差异 V (675)variance sales mix profit 销售结构利润差异 V (676)variance sales quantity contribution 销售数量贡献毛益差异 V (679)variance sales volume contribution 销售业务量贡献毛益差异 V (683)variance variable production overhead efficiency 变动生产性制造费用效率差异 V (684)variance variable production overhead expenditure 变动生产性制造费用耗费差异 V (687)vote 表决 V (688)voucher 凭证 W (690)waste 废品(料) W (692)weighted average cost of capital 资本的加权平均成本 W (693)weighted average price 加权平均价格 W (694)with resource 有追索权 W (696)working capital 营运资本 W (697)write-down 减值 Z (698)zero base budgeting 零基预算 Z (699)zero coupon bond 无息债券 Z (700)Z score 破产预测计分法

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问责性 4 accounting estimate 会计估计 5 accounts receivable listing 应收账款挂牌 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 13 agreed-upon procedures 约定审查业务 19 association of chartered certified accounts（ACCA） 20 assurance engagement 保证约定 23 audit acceptance 审计承兑 26 audit engagement 审计业务约定书 27 audit evaluation 审计评价 36 audit timing 审计定时 37 audit trail 审计线索 45 bank reconciliation 银行对账单,余额调节表 46 beneficial interests 受益权 50 cash count 现金盘点 51 cash system 兑现系统 55 tom walls tom 墙壁 56 chronology of an audit 一审计的年代表 57 CIS （corporate identity system） application controls CIS 申请控制 59 client screening 委托人甄别 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 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 应收账款的查证 76 conflict of interest 利益冲突 78 contingent asset 或有资产 79 contingent liability 或有负债 89 creditors 债权人 91 database management system （DBMS） 数据库管理制度 （数据管理系统） 93 depreciation 折旧,贬值 96 direct verification approach 直接核查法 101 disclaimer of opinion 拒绝表示意见 102 distributions 分销,分派 104 documenting the audit process 证明审计程序 111 eligibility / ineligibility 合格 / 无被选资格 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

119 expectations 期望差距

120 expected error 预期的错误

123 external audit 独立审计

124 external review reports 外部的评论报告

125 fair 公正

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

132 flowcharts 流程图

133 fraud and error 舞弊

134 fraud 欺诈

135 fundamental principles 基本原理

137 general reports to 对…的一般报告

138 going concern assumption 持续经营假设

140 goods on sale or return 货物准许退货买卖

149 inter-bank confirmation procedures 在中间- 银行查证程序过程

157 income tax 所得税

158 incoming auditors 收入审计（查帐）员

159 independent estimate 独立的估计

162 inherent risk 固有风险

163 initial communication 签署通讯

166 integrity 完整性

167 interim audit 中期审计

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

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

179 documentation 文件编制

194 subsequent events 期后事项

198 auditors report on financial statements 财务报表上的审计（查帐）员的报告 201 engagement to review financial statements 复阅财务报表

207 legal obligation 法定义务,法定责任

209 liability 负债

213 litigation and claims 诉讼和赔偿

216 long term liabilities 长期负债

217 lowballing 低价进入式审计定价策略

222 material inconsistency 决定性的前后矛盾

223 material misstatements of fact 重大误报

225 measurement 计量

226 microcomputers 微型计算器

227 modified reports 变更报告

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

237 obligating event 负有责任事件

238 obligatory disclosure 有拘束的揭示

240 occurrence 出现

242 opening balances 期初余额

249 overdue fees 超储未付费

251 periodic plan 定期的计划

252 permanent audit files 永久审计档案

254 planning 计划编制

256 precision 精密

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

266 professional duty of confidentiality 保密的职业责任

267 projection of errors 错误的规划

272 purchase ledger 购货分类账

276 qualified opinion 保留意见

279 random selection 随机选择

281 reassessing sampling risk 再评价抽样风险

283 remuneration 报酬

288 reserves 准备,储备

291 review and capital expenditure 评论和资本支出

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

300 rotation of auditor appointments 审计（查帐）员任命的循环

303 sales system 销售（货）制度

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

318 specimen letter on internal control 内部控制上的样本证书

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

331 stratification 分层 334 substantive tests 实质性测试 337 sundry accruals 杂的应计项目 339 supervisory and monitoring roles 监督的和检验角色 340 suppliers statements 供应商的声明 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 348 the AGM （Annual General Meeting）周年大会 352 tolerable error 可容忍误差 359 ultra vires 越权（法律） 360 uncertainty 不确定性 361 undue dependence 未到（支付）期的未决 366 valuation 计价，估价 368 voluntary disclosure 自愿披露

367 value for money 现金（交易）价格 369 wages and salaries 工资，薪金

371 work in progress 在产品

372 working papers 工作底稿