加载中…审计法 Audit Law, Audit
Act
审计法实施条例 the Implementary Rules of the Audit law
审计标准 audit criteria，audit standard
审计准则 auditing standard
审计原则 auditing principles
审计手册 audit manual
公认审计准则 Generally Accepted Auditing Standards
审计法律规范 audit laws and regulations
审计体制 audit system
审计权限 audit purview； audit jurisdiction；audit mandate
审计职责 audit responsibility
审计监督 audit supervision； supervision through auditing
审计管辖权 audit jurisdiction
审计执法 implementation of audit laws and regulations
审计处理 audit sanction
审计处罚 audit penalty
依法审计 conduct auditing in accordance with laws
审计意见 audit opinion
审计决定 audit decision
审计建议 audit suggestion, audit recommendation
复核意见 conclusion of audit review
审计复议 audit appeal
审计听证 audit hearing
审计复核 audit review
审计战略 audit strategy
审计计划 audit plan
审计方案 auditing program
审计目标 auditing objective
审计范围 audit scope
审计内容 audit coverage
审计结论 audit conclusion
审计任务 audit assignments
审计结果 audit finding
审计报告 audit report
审计方法 audit method
审计过程 auditing process
审计证据 audit evidence
审计测试 audit test
审计风险 audit risk
审计抽样 audit sampling
审计软件 audit software
审计程序 auditing procedures
审计调查 audit investigation
审计小组 audit team
审计线索 audit trail
工作底稿 working paper
绕过计算机审计 auditing around the computer
通过计算机审计 auditing through the computer
计算机辅助审计 computer-assited audit
信息技术审计 IT audit
合法性审计 compliance audit, regularity audit
合规性审计 compliance audit
综合审计 comprehensive audit
效益审计 value for money audit （VFM audit）
绩效审计 performance audit
财务审计 financial audit
财务报表审计 financial statement audit
财务收支审计 audit of financial revenues and expenditures
决算审计 final account audit
经济责任审计 accountability audit
任中经济责任审计 middle term accountability audit
离任经济责任审计 term-end accountability audit
管理审计 management audit
项目审计 project audit
外部审计 external audit
内部审计 internal audit
政府审计 government audit
联合审计 joint audit
实地审计 field audit
期末审计 final audit
期中审计 interim audit
定期审计 periodic audit
初次审计 initial audit
初步审计 preliminary audit
事后审计 post-audit
事前审计 pre-audit
事中审计 concurrent audit
专项审计 special audit
法定审计 statutory audit
后续审计 successive audit
跟踪审计 follow up audit
全过程审计 whole process auditing
突击审计 surprise audit
审计报告 audit report
标准报告 standard report
长式报告 long-form report
短式报告 short-form report
审计工作报告 audit working report
审计结果公告 Announcement of Audit Findings
审计长 Auditor General
副审计长 Deputy Auditor General
审计主任 chief auditor
资深审计师 senior auditor
审计师（员） auditor
注册内部审计师 certified internal auditor（CIA）
注册信息系统审计师 certified information systems auditor（CISA）
注册公共会计师 certified public accountant（CPA）
特许会计师 chartered accountant（CA）
审计经费 audit funds
审计业务费 audit operating expense
审计专项经费 special funds for auditing
无保留意见:unqualified opinion
保留意见 qualified opinion
无法表示意见: disclaimer of opinion
否定意见:adverse
资产负债表：Balance Sheet
损益表：Income statement
利润分配表：Profit distribution statement
<中国注册会计师独立审计准则>：the Independent
Auditing Standard for Chinese Certified Public Accountants
会计报表：Financial statement
在抽查的基础上：on a test basis
主任会计师或授权副主任会计师：Chief Accountant or Authorized Assistant Chief
Accountant
中国注册会计师：Chinese Certified Public Accountant
无钢印无效：shall not be valid without bearing the embossing seal
年初数，年末数：Opening amounting\ closing amounting
资产负债表：Balance sheet
流动资产：Current assets
货币资金：Cash
短期、长期投资：Short-term、long-term investment
应收票据：Notes receivable
应收账款：Account receivable
减：坏账准备：Less: provision for bad debt
应收账款净额：Net value of account receivable
预付账款：Advance to supplier
应收出口退税：Receivable drawback for export
应收补贴款： Receivable subsidy
其他应收款：Other receivable
存货：Inventories
待转其他业务支出：Other business expense to be transferred
待摊费用：Prepaid expense
待处理流动资产净损失：Net loss of current assets to be settled
一年内到期的长期债券投资：Long-term bonds investment due in 1 year
其他流动资产：Other current assets
流动资产合计：Total current assets
固定资产：fixed assets
固定资产原价：Original value of fixed assets
累计折旧：accumulated depreciation
固定资产净值：Net value of fixed assets
固定资产清理：Disposal of fixed assets
在建工程：Construction in process
待处理固定资产净损失：Net loss of fixed assets to be settled
固定资产合计：Total fixed assets
无形资产及递延资产：Intangible assets & deferred assets
递延税项目：Deferred tax
负债及所有者权益：Liabilities & owner’s equity
流动负债：current liabilities
短期/长期借款：Short-term/long-term loan
应付票据：Notes payable
预收账款：Advance from clients
其他应付款：Other payable
应付工资：Accrued payroll
应付福利费：Welfare payable
应交税金/应付利润：Tax/ Profits payable
其他应交款：Unpaid others
预提费用：Accrued expense
一年内到期的长期负债：Long-term liabilities due in 1 year
应付债券：Bonds payable
长期应付款：Long-term payable
实收资本：Paid-in capital
资本公积：Capital accumulation
盈余公积：Surplus accumulation
其中：公益金：Including; commonweal funds
本年利润：Profits of current year
未分配利润：Undistributed profits
损益表/利润表：Income statement
产品（商品）销售收入：Revenue of sales of products (commodities)
出口产品销售收入：sales income of export products
销售折扣与折让：Discount& transfer of sales
产品销售净额；Net value of sales of products
产品销售税金/成本：sales tax/cost of products
出口产品销售成本：Sales cost of export products
销售费用（经营费用）：Sales expense (operation expense)
产品销售利润：Sales profits of products
加：其他业务利润：Add: other business profits
营业/管理/财务费用；operation/overhead / finance expense
利息支出（减利息收入）：Interest expense (Less: interest income)
汇兑损失（减汇兑收益）：Exchange loss(exchange income)
营业利润：Operation profits
投资收益；Return on investment
主营业务收入：Revenue of main business
主营业务成本：cost of main business
主营业务税金及附加：Tax & surtax of main business
营业外收入/支出：Non-operation income /expense
投资收益：return on business
补贴收入：subsidy income
以前年度损益调整：Adjustment for profits & loss of previous
year
所得税：income tax
利润分配表：Profits Distribution Statement
法定盈余公积：legal surplus accumulation
法定公益金：Legal commonweal funds
年初/末 未分配利润： Undistributed profits of opening / closing year
已弥补亏损：Loss being made up
可供所有者分配的利润：Profits distributable to owner
已分配股利：Distributed dividends
其他转入：other transferred in
提取法定公益金：Retained legal commonweal funds
提取职工奖励及福利基金：Retained employee’s bonus & welfare
funds
提取储备基金：retained reversed funds
提取企业发展基金：retained enterprise development funds
利润归还投资：Retained profits into investor
应付优先股/普通股股利：Dividends payable to preference / common stock
提取任意盈余基金：Retained random surplus accumulation
转作资本的普通股股利：Dividends of common stock transferred into capital
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《企业法人营业执照》：Business License for Legal Person
经营期限：operation period
投产：begin to produce
采用的会计政策：Accounting policies implemented
《企业会计准则》：Accounting Standard for Enterprises
《工业企业会计制度》：Accounting System for Industrial Enterprise
会计期间：Fiscal year
记账原则和计价基础：Accounting principle and valuation basis
会计核算；Accounting records
以权责发生制为原则；base on accrual-basis principle
以历史成本为计价基础：be valued at one’s historical cost
坏账：bad debt
直接转销法：direct amortized method
存货核算方法：Accounting method of inventories
存货的够入与入库：inventories at purchasing and inventories to
warehouse
使用年限：service life
固定资产折旧：Depreciation of fixed assets
采用直线法平均计算：Be calculated using average service life method
预计使用年限：anticipated service life
预计净残值：anticipated net residual value
使用年限：actual useful life
专用生产设备：production machinery equipment
收入实现条件：Recognition of revenue
订单法：order method
增值税：value added tax (VAT)
现金：cash on hand
银行存款：Bank deposit
账龄：account-age
期末余额：closing balance
产成品：finished products
实收资本: Paid-in capital
本年实际：Actual amount of current year
办公费； office expenses
差旅费：traveling expenses
电话费: telephone charge
水电费：water and electricity charge
金融机构手续费：Handling change of finance authority
出资额：investment amount
档案查询专用章：Special Seal for Archive Inquiry
工商行政管理局：Administration for Industry and Commerce
套印无效：Overprint shall be ineffective
主管：authoritative organ
原审批单位：the original examine and approve
authority
会计报表审计 Auditing Financial statements
资本验证 Capital verification
企业财务会计制度设计 Setting up financial systems for enterprises exchange
business
代理记帐 Bookkeeping services
外汇年检 专项审计 Special audit and annual auditing of foreign exchange
business
企业合并、分立、清算审计 Auditing transactions such as enterprises’
merger、split and liquidation
投资可行性研究 Feasibility analysis for investment project1.ability to
perform the work 能力履行工作
2.acceptance procedures 承兑程序过程
3.accountability 经管责任
4.accounting estimate 会计估计
6.accounts receivable 应收账款
7.accruals listing 应计项目挂牌
8.accruals 应计项目
9.adverse opinion 否定意见
10.agreed-upon procedures 约定审查业务
11.analysis of errors 错误的分析（法,学）研究
12.anomalous error 反常的错误
13.appointment ethics 任命伦理学
14.assurance engagement 保证约定
15.assurance 保证
16.audit 审计，审核，核数
17.audit acceptance 审计承兑
18.audit approach 审计靠近
19.audit committee 审计委员会，审计小组
20.audit engagement 审计业务约定书
21.audit evaluation 审计评价
22.audit evidence 审计证据
23.audit plan 审计计划
24.audit program 审计程序
25.audit report 审计报告
26.audit risk 审计风险
27.audit sampling 审计抽样
28.audit staffing 审计工作人员
29.audit timing 审计定时
30.audit trail 审计线索
31.auditing standards 审计准则
32.auditors duty of care 审计（查账）员的责任
33.auditors report 审计报告
34.automated working papers 自动化工作文件
35.bad debts 坏账
36.bank reconciliation 银行对账单，余额调节表
37.beneficial interests 受益权
38.best value 最好的价值
39.business risk 经营风险
40.cash count 现金盘点
41.cash system 兑现系统
42.charges and commitments 费用和评论
43.chronology of an audit 一审计的年代表
44.CIS application controls CIS 申请控制
45.CIS environments stand-alone microcomputers CIS 环境单机微型计算器
46.client screening 委托人甄别
47.projection of errors 错误的规划
48.purchase ledger 购货分类账
49.purchases and expenses system 收入费用系统
50.put on enquiry 询价上的期货买卖
51.companies act 公司法
52.comparative financial state?鄄ments 比较财务报表
53.compilation engagement 编辑约定
54.completeness 完整性
55.completion of the audit 审计的结束
56.compliance with account?鄄ing regulations 符合会计规则的作法
57.computers assisted audit techniques
（CAATs）计算器援助的审计技术（CAATs）
58.confidence 信任
59.confidentiality 保密性
60.confirmation of accounts receivable 应收账款的查证
61.conflict of interest 利益冲突
62.constructive obligation 建设的待付款
63.contingent asset 或有资产
64.contingent liability 或有负债
65.control environment 控制环境
66.control procedures 控制程序
67.control risk 控制风险
68.controversy 论战
69.corporate governance 公司治理，公司管制
70.corresponding figures 相应的计算
71.cost of conversion 转换成本，加工成本
72.cost 成本
73.courtesy 优待
74.creditors 债权人
75.current audit files 本期审计档案
76.database management sys?鄄tem （DBMS） 数据库管理制度（数据管理系统）
77.date of report 报告的日期
78.depreciation 折旧，贬值
79.design of the sample 样品的设计
80.detection risk 检查风险
81.direct verification approach 直接核查法
82.directional testing 方向的抽查
83.directors emoluments 董事酬金
84.directors serve contracts 董事服务合约
85.disagreement with man?鄄agement 与经营的不一致
86.disclaimer of opinion 拒绝表示意见
87.distributions 分销，分派
88.documentation of under standing and assessment of control risk
控制风险的协商和评定的文件编集
89.documenting the audit process 证明审计程序
90.due care 应有关注
91.due skill and care 到期的技能和谨慎
92.economy 经济
93.efficiency 效益，效率
94.eligibility/ineligibility 合格/无被选资格
95.engagement letter 业务约定书
96.error 差错
97.evaluating of results of audit procedures 审计手续的结果评估
98.examinations 检查
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