普华永道Princewater - houCoopers
安永Ernst & Young
毕马威KPMG
德勤Deloitte Touche Tohmatsu
安达信Arthur Anderson
安然Enron
世通worldcom
国际会计师联合会IFAC
IAASB
国际会计师联合会下设的国际审计和
鉴证准则理事会
美国注册会计师协会AICPA
中国注册会计师协会CICPA
审计audit
内部审计internal audit
政府审计public ctor audit
账项基础审计accounting number-bad audit
风险导向审计方法risk-oriented audit approach
其他鉴证业务audit related rvices
审阅业务review
有限责任公司制limited liability companies, LLCs
有限责任合伙制limited liability partnerships, LLPs
奥斯卡奖电影注册会计师职业道德规范code of ethics for professional accountants,Rules of
professional conduct
独立independence
客观objectivity
公正integrity
专业胜任能力professional competence
应有关注due care
保密confidentiality confidence
职业行为professional conduct
技术准则technical standards
保持实质上的独立和形式上的独立The member is, and is en to be independent
费用fee
佣金commission
经济利益interest
经济利益的冲突conflicts of interest
舞弊fraud:refers to intentional acts which may involve
迪迪龙少儿英语加盟the falsification of documents and records,the
misappropriation of asts,or misapplication of
accounting policies.
差错error:refers to the unintentional misapplication of
accounting policies,oversights or misinterpretations
of fact and clerical errors.
更换会计师事务所Changes in professional appointments
国际趋同global convergence /international convergence
鉴证业务assurance rvices
全面质量管理quality control of audit,enforce the ethical
guidance
注册会计师的法律责任Professional responsibility
“深口袋”理论deep-pocket theory
创新会计处理creative accounting
诉讼爆炸litigation explosion
违约breach the contract
过失negligence, misconduct
欺诈cheat / illegal acts
审计目标audit objectives
怀疑态度suspend
财务报表认定financial statement asrtions
存在existence
权利与义务rights and obligations
发生occurrence
完整性completeness
准确性和计价measurement and valuation
分类和可理解性classification and understandability,prentation
and disclosure
财务报表循环cycles
销售与收款循环Sales and receivables cycle
采购与付款循环Purchas and payables cycle
工薪循环Wages and salaries cycle
小额现金循环Petty cash cycle
存货与仓储循环Inventory recording cycle
截止cut-off
审计任务约定书the letter of engagement
管理层声明书report of the directors’responsibilities for the
financial statement
审计证据audit evidence
审计工作底稿audit working paper
restaurant city审计记录audit records
计划工作planning
重要性material:information is material if its omission or
misstatement could influence the economic
decisions of urs taken on the basis of the financial
statements.
审计风险audit risk
检查风险detection risk
重大错报风险risk of material misstatement in audit report
风险评估risk evaluation
分析复核程序analytical review proceduresall that matters
内部控制internal control
局限性limitation
控制环境control environment
信息系统与沟通information system and communication
符合性测试compliance test
控制测试control test
报表层次重大错报material misstatement on level of financial
statement
认定层次重大错报material misstatement on level of asrtion
实质性程序substantial procedures
舞弊fraud
审计抽样sampling
抽样风险sampling risk
非抽样风险non-sampling risk
统计抽样statistical sampling
非统计抽样non-statistical sampling
销售与收款循环审计Sales and receivables cycle
采购与付款循环审计Purchas and payables cycle
存货与仓储循环审计Inventory recording cycle
监盘physical inspection
筹资与投资循环审计Investment and finance cycle
degrees货币资金审计Audit of monetary asts
完成审计工作finish the audit work
期初余额opening balance
期后事项events after the balance sheet date
或有事项contingent evens
试算平衡表trail balance
审计报告Audit report
标题title
收件人receiver
引言段introduction
管理层对财务报表的责任段management’s responsibility for the financial
statements
注册会计师的责任段auditor’s responsibility
审计意见段opinion
注册会计师的监管和盖章auditor’s signature
会计师事务所的名称、地址和盖章auditor’s address
报告日期date of the Auditor’s report
无保留意见unqualified audit report
非无保留意见modified audit report
保留意见qualified opinion
无法表示意见disclaimer
否定意见adver
会计accounting
决策人Decision Maker
投资人Investor
股东Shareholder
债权人Creditor
财务会计Financial Accounting
管理会计Management Accounting
成本会计Cost Accounting
私业会计Private Accounting
公众会计Public Accounting
注册会计师CPA Certified Public Accountant
国际会计准则委员会IASC
美国注册会计师协会AICPA
财务会计准则委员会FASB
管理会计协会IMA
美国会计学会AAA
税务稽核署IRS
独资企业Proprietorship
合伙人企业Partnership
公司Corporation
会计目标Accounting Objectives
会计假设Accounting Assumptions
会计要素Accounting Elements
会计原则Accounting Principles
会计实务过程Accounting Procedures
财务报表Financial Statements
财务分析Financial Analysis
会计主体假设Separate-entity Assumption千金市骨翻译
货币计量假设Unit-of-measure Assumption
持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption
资产Ast
负债Liability
业主权益Owner's Equity
收入Revenue
费用Expen
收益Income
亏损Loss
历史成本原则Cost Principle
收入实现原则Revenue Principle
配比原则Matching Principle
全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle
一致性原则Consistent Principle
可比性原则Comparability Principle
重大性原则Materiality Principle
稳健性原则Conrvatism Principle
权责发生制Accrual Basis
现金收付制Cash Basis
财务报告Financial Report
流动资产Current asts
流动负债Current Liabilities
长期负债Long-term Liabilities
投入资本Contributed Capital
留存收益Retained Earning
会计循环Accounting Procedure/Cycle
会计信息系统Accounting information System
账户Ledger
会计科目Account
会计分录Journal entry
原始凭证Source Document
日记账Journal
总分类账General Ledger
明细分类账Subsidiary Ledger
试算平衡Trial Balance
现金收款日记账Cash receipt journal
现金付款日记账Cash disburments journal
销售日记账Sales Journal
购货日记账Purcha Journal
普通日记账General Journal
工作底稿Worksheet
调整分录Adjusting entries
结账Closing entries
现金Cash
transcendence银行存款Cash in bank
库存现金Cash in hand
gasol流动资产Current asts
偿债基金Sinking fund
定额备用金Imprest petty cash
支票Check(cheque)
银行对账单Bank statement
银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit
在途支票Outstanding check
应付凭单Vouchers payable
应收账款Account receivable
应收票据Note receivable
起运点交货价 F.O.B shipping point
目的地交货价 F.O.B destination point
商业折扣Trade discount
现金折扣Cash discount
销售退回及折让Sales return and allowance
坏账费用Bad debt expen
备抵法Allowance method
备抵坏账Bad debt allowance
损益表法Income statement approach
资产负债表法Balance sheet approach
账龄分析法Aging analysis method
直接冲销法Direct write-off method
带息票据Interest bearing note
不带息票据Non-interest bearing note
出票人Maker
受款人Payee
本金Principalfeellike
利息率Interest rate
到期日Maturity date
本票Promissory note
贴现Discount
背书Endor
拒付费Protest fee com
存货Inventory
商品存货Merchandi inventory
产成品存货Finished goods inventory
在产品存货Work in process inventory
原材料存货Raw materials inventory
起运地离岸价格 F.O.B shipping point
目的地抵岸价格 F.O.B destination
寄销Consignment
寄销人Consignor
承销人Consignee
定期盘存Periodic inventory
永续盘存Perpetual inventory
购货Purcha
购货折让和折扣Purcha allowance and discounts
存货盈余或短缺Inventory overages and shortages
分批认定法Specific identification
加权平均法Weighted average
英语四级报名登录入口
先进先出法First-in, first-out or FIFO
后进先出法Lost-in, first-out or LIFO
移动平均法Moving average
成本或市价孰低法Lower of cost or market or LCM
市价Market value
重置成本Replacement cost
可变现净值Net realizable value
上限Upper limit
下限Lower limit
毛利法Gross margin method
零售价格法Retail method
成本率Cost ratio
长期投资Long-term investment
长期股票投资Investment on stocks
长期债券投资Investment on bonds
成本法Cost method
权益法Equity method
合并法Consolidation method
股利宣布日Declaration date
股权登记日Date of record
除息日Ex-dividend date
付息日Payment date
债券面值Face value, Par value
债券折价Discount on bonds
债券溢价Premium on bonds
票面利率Contract interest rate, stated rate
市场利率Market interest ratio, Effective rate
普通股Common Stock
优先股Preferred Stock
现金股利Cash dividends
股票股利Stock dividends
清算股利Liquidating dividends
到期日Maturity date
到期值Maturity value
直线摊销法Straight-Line method of amortization
实际利息摊销法Effective-interest method of amortization 固定资产Plant asts or Fixed asts
原值Original value
预计使用年限Expected uful life
预计残值Estimated residual value
折旧费用Depreciation expen
累计折旧Accumulated depreciation
账面价值Carrying value
应提折旧成本Depreciation cost
净值Net value
在建工程Construction-in-process
