Internal Audit

内部审计数字化转型方法论与实践Internal audit digital transformation is a complex process that requires a carefully planned methodology and practical implementation. 内部审计数字化转型是一个复杂的过程，需要精心规划的方法论和实际实施。

One important aspect of internal audit digital transformation is the integration of technology into the audit process. 内部审计数字化转型的一个重要方面是将技术整合到审计过程中。

By leveraging tools such as data analytics, artificial intelligence, and robotic process automation, internal auditors can enhance the efficiency and effectiveness of their audits. 通过利用数据分析、人工智能和机器人流程自动化等工具，内部审计师可以提高审计的效率和效果。

Furthermore, digital transformation allows internal auditors to access and analyze large volumes of data in real-time, providing deeper insights into the organization's operations and risks. 此外，数字化转型使内部审计师能够实时访问和分析大量数据，进一步深入了解组织的运营和风险。

However, digital transformation also presents challenges for internal auditors, such as the need to develop new skills and competencies related to technology and data analysis. 然而，数字化转型也给内部审计师带来了挑战，例如需要开发与技术和数据分析相关的新技能和能力。

质量管理内审方案模板范文Quality management internal audit is a crucial aspect of any organization's operations. It helps ensure that companies are meeting industry standards and regulations, as well as identifying areas for improvement. 质量管理的内审是任何组织运营中至关重要的一个方面。

它有助于确保公司符合行业标准和法规，同时也能识别需要改进的领域。

A well-designed internal audit plan not only helps companies stay compliant with regulations but also promotes continuous improvement and innovation. It provides a systematic approach to evaluating processes, identifying risks, and implementing corrective actions. 一个精心设计的内审方案不仅有助于公司遵守法规，还促进持续改进和创新。

它提供了一个系统化的方法来评估流程、识别风险并实施纠正行动。

The first step in developing a quality management internal audit plan is to establish clear objectives. These objectives should align with the organization's overall goals and strategies, and be specific andmeasurable. 制定质量管理内审方案的第一步是建立清晰的目标。

内部审计管理制度英文Title: Internal Audit Management SystemIn the realm of corporate governance and risk management, the Internal Audit Management System (IAMS) stands as a crucial pillar, ensuring the integrity and efficiency of an organization's operations. This comprehensive framework serves to evaluate, monitor, and improve the internal controls, financial reporting, and compliance with regulatory standards. The implementation of an effective IAMS is vital for organizations seeking to mitigate risks, enhance performance, and maintain stakeholder trust.Firstly, the IAMS establishes a clear governance structure, outlining the roles and responsibilities of the internal audit function. This includes defining the audit committee, which oversees the audit process and ensures its independence and objectivity. The audit committee is responsible for approving the audit plan, reviewing audit reports, and addressing any significant audit findings. Additionally, the IAMS specifies the qualifications and training requirements for audit personnel, ensuring theypossess the necessary skills and expertise to carry outtheir duties effectively.Secondly, the IAMS focuses on risk-based auditing. This approach involves identifying, assessing, and prioritizing risks within the organization, allowing auditors to focus their efforts on the areas posing the greatest potential threat. By aligning audit activities with theorganization's risk profile, the IAMS ensures that limited audit resources are allocated efficiently, maximizing the impact of audits and minimizing the potential for oversight. Thirdly, the IAMS promotes continuous improvement and learning. This is achieved through regular reviews of audit procedures and methodologies, as well as the implementation of corrective actions in response to audit findings. The IAMS encourages a culture of openness and transparency, where employees are encouraged to report potential issues and concerns, and where management is responsive to audit recommendations. By fostering a continuous learning environment, the IAMS helps organizations adapt to changing risks and regulatory requirements, ensuring they remain resilient and competitive.Furthermore, the IAMS integrates technology and automation to enhance audit efficiency and accuracy. The use of audit software and tools can automate data collection, analysis, and reporting, reducing the time and effort required for audits. This allows auditors to focus on more complex and strategic tasks, such as risk assessment and analysis. Additionally, technology canassist in identifying patterns and trends that may indicate potential issues, providing auditors with valuable insights and enabling them to detect fraud or errors more quickly. Lastly, the IAMS ensures compliance with regulatory standards and best practices. This includes adhering to local and international auditing standards, such as the International Standards on Auditing (ISA) or the Sarbanes-Oxley Act (SOX). By complying with these standards, organizations demonstrate their commitment to transparency, accountability, and ethical business practices. Compliance with regulatory requirements also helps organizations avoid costly fines and reputational damage that may result from violations.In conclusion, the Internal Audit Management System serves as a critical component of an organization's governance and risk management framework. By establishing clear governance structures, focusing on risk-based auditing, promoting continuous improvement, leveraging technology, and ensuring compliance with regulatory standards, the IAMS helps organizations mitigate risks, enhance performance, and maintain stakeholder trust. Organizations that invest in developing and maintaining an effective IAMS are more likely to achieve their strategic objectives and sustain long-term success.。

监督检查部门的内部审计工作总结一、引言内部审计是监督检查部门进行自我监督、自我查找问题、自我完善的重要手段之一。

近期，经过全体内部审计人员的共同努力，我们监督检查部门的内部审计工作取得了一系列显著成绩。

本文旨在总结我们的工作经验和成果，并提出改进的思考和建议。

二、工作回顾1. 内部审计目标明确为有效履行内部审计职责，我们部门制定了清晰的内部审计目标。

审计范围和重点得到明确，使我们能够有针对性地开展工作，确保资源的最佳利用。

2. 内部审计方法合理我们采用了多种内部审计方法，如文件审查、现场检查、数据分析等，确保对各项工作进行全面而深入的审计。

3. 内部审计程序规范根据国家有关规定和内部制度，我们建立了完善的内部审计程序，确保审计工作的流程规范，提高工作效率和质量。

4. 内部审计人员素质提升为了提高内部审计工作的水平，我们注重人员培训和学习交流。

举办了一系列知识培训和案例研究活动，增强了内部审计人员的业务素养和创新意识。

5. 内部审计成果丰硕经过一年的努力，我们取得了显著的成绩。

通过内部审计工作，发现并纠正了一批管理漏洞和问题，提出了一些建设性的改进意见，为监督检查部门的改革与发展提供了有力的支持和保障。

三、存在的问题在内部审计工作中，我们也面临着一些问题和挑战：1. 部分审计工作重要性被低估由于工作压力和时间限制，一些审计项目的重要性没有得到充分重视，导致一些潜在风险和问题没有得到及时发现和纠正。

2. 审计结果落地不够尽管我们提出了一系列改进意见，但是由于缺乏有效的跟踪机制和落实措施，一部分审计结果没有得到有效的贯彻和执行。

3. 内部审计信息共享不畅我们发现，与其他部门的信息共享仍然存在一定障碍。

这导致了一些横向审计和信息共享的机会被错失，影响了工作的全面性和效能。

四、改进措施与建议为了进一步完善我们的内部审计工作，我们提出以下改进措施和建议：1. 加强审计项目的选择与排序根据风险评估和重要性分析，将审计工作合理地分配在各个领域和项目中，确保审计工作的全面性和精准性。

內部品質稽核查檢表(Internal Audit Check List)受核部門: 稽核人:內部品質稽核查檢表（Internal Audit Check受核部門：稽核人：內部品質稽核查檢表(Internal Audit Check List )受核部門: 稽核人:內部品質稽核查檢表（Internal Audit Check受核部門：稽核人：內部品質稽核查檢表(Internal Audit CheckList )受核部門：稽核人：內部品質稽核查檢表（Internal Audit CheckList )受核部門: 稽核人:List ）受核部門: 稽核人:List )受核部門：稽核人:內部品質稽核查檢表(Internal Audit CheckList )受核部門:稽核人:內部品質稽核查檢表（Internal Audit CheckList )受核部門：稽核人:內部品質稽核查檢表(Internal Audit CheckList )受核部門: 稽核人:內部品質稽核查檢表(Internal Audit CheckList )受核部門:稽核人:內部品質稽核查檢表（Internal Audit CheckList )受核部門：稽核人：內部品質稽核查檢表(Internal Audit CheckList )受核部門: 稽核人:內部品質稽核查檢表（Internal Audit Check受核部門：稽核人：內部品質稽核查檢表(Internal Audit CheckList )受核部門:稽核人:內部品質稽核查檢表（Internal Audit CheckList )受核部門：稽核人：內部品質稽核查檢表(Internal Audit CheckList )受核部門: 稽核人:。

编写内部审计报告英语Internal Audit Report。

Introduction。

This internal audit report aims to provide an overview of the findings and recommendations resulting from the recent audit conducted within our organization. The purpose of this report is to identify areas of improvement, assess the effectiveness of internal controls, and make recommendations for enhancing operational efficiency and risk management.Executive Summary。

The internal audit focused on various key areas, including financial processes, compliance with regulations, and operational effectiveness. The audit team conducted thorough examinations, reviewed documentation, interviewed staff members, and analyzed data to gather sufficient evidence for their findings.Findings and Recommendations。

1. Financial Processes。

1.1 Accounts Payable。

The audit revealed inconsistencies in the accounts payable process, including delays in invoice processing and inadequate documentation. To address this issue, it is recommended to implement an automated accounts payable system that can streamline the process, improve accuracy, and enhance overall efficiency.1.2 Budgeting and Forecasting。

医疗器械行业内审流程1.制定内审计划并确定内审周期。

Develop an internal audit plan and determine the audit cycle.2.通过内审程序和标准，确定内审范围。

Determine the scope of the internal audit through audit procedures and standards.3.选派内审员，并组织内审培训。

Appoint internal auditors and organize internal audit training.4.内审员应独立执行内审，并确保保持客观和中立。

Internal auditors should carry out internal audits independently and ensure objectivity and neutrality.5.收集相关资料和内部文件，作为内审的依据。

Collect relevant data and internal documents as the basis for the internal audit.6.对医疗器械产品的设计和开发过程进行内审。

Internal audit of the design and development process of medical devices.7.检查医疗器械生产工艺和流程，确保符合相关法规和标准要求。

Inspect the production process and procedures of medical devices to ensure compliance with relevant regulations and standards.8.内审员应编制内审报告，详细描述内审结果及发现的问题。

Internal auditors should prepare an audit reportdetailing the audit results and any issues found.9.与相关部门沟通内审结果，并提出改进意见。

审计英语词汇大耳朵英语http://.ebigear. 20XX-12-23 15:05:20 【打印】审计词汇审计法 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 remendation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 puter通过计算机审计 auditing through the puter计算机辅助审计 puter-assited audit信息技术审计 IT audit合法性审计 pliance audit, regularity audit合规性审计 pliance audit综合审计 prehensive 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 opinion招生简章：物流师| 国际货代| 报关员| 报检员| 采购师| 学历教育用户帮助：关于我们| 联系我们| 用户手册| 在线报名| 支付方式| 论坛首页智丰培训智丰人才智丰就业智丰咨询智丰知识库智丰俱乐部会员专区视频专区20XX年暑期班生简章站内搜索: google提供｜管理文章｜资料下载｜培训课件｜管理文章分类大学生就业合同管理供应链管理绩效考核CRM专栏产品管理人力资源企业家动态国际管理成本管理战略管理流程管理生产管理知识管理管理方法管理杂谈管理理论自我成长营销管理财务税汇质量管理顾客管理领导力管理信息企业管理物流管理实用审计英语词汇(1)作者：admin发表时间：20XX-3-5 11:31:27浏览117次发表/转载文章可换积分实用审计英语词汇(一)1 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,问责性4accounting estimate会计估计5accounts receivable listing 应收帐款挂牌6accounts receivable应收账款7accruals listing应计项目挂牌8accruals 应计项目9accuracy准确性10 adverse opinion否定意见11aged analysis年老的分析（法,学）研究12agents代理人13agreed-upon procedures约定审查业务14项目管理制度大全表格大全analysis of errors错误的分析（法,学）研究15 anomalous error反常的错误16appointment ethics 任命伦理学17appointment任命18associated firms联合的坚挺19 association of chartered certified accounts（ACCA）特计的证（经执业的结社（ACCA）20assurance engagement保证债务21assurance保证22 audit审计,审核,核数23audit acceptance 审计承兑24audit approach审计靠近25audit mittee审计委员会,审计小组26ahudit engagement审计业务约定书27audit evaluation 审计评价28audit evidence审计证据29audit plan审计计划30audit program 审计程序31audit report as a means of munication 审计报告如一个通讯方法32audit report审计报告33audit risk审计风险34 audit sampling审计抽样35audit staffing审计工作人员36audit timing审计定时37audit trail审计线索38auditing standards 审计准则39auditors duty of care审计（查帐）员的抚养责任40auditors report审计报告41authority attached to ISAs代理权附上到国际砂糖协定42automated working papers自动化了工作文件43bad debts坏账44bank银行45bank reconciliation银行对账单,余额调节表46 beneficial interests受益权47best value最好的价值48business risk经营风险49cadbury mittee cadbury委员会50 cash count现金盘点51cash system兑现系统52changes in nature of engagement改变债务的性质上53charges and mitments费用和评论54charities宽大55 tom walls tom墙壁56chronology of an audit一审计的年代表57CIS application controls CIS申请控制58CIS environments stand-alone microputers CIS环境单机微型计算器59 client screening委托人甄别60closely connected接近地连接61clubs俱乐部62munications between auditors and management通讯在审计（查帐）员和经营之间63munications on internal control内部控制上的通讯64panies act公司法65parative financial statements比较财务报表66 paratives比较的67petence能力68pilation engagement编辑债务69 pleteness完整性70pletion of the audit 审计的结束71pliance with accounting regulations 符合～的作法会计规则72puters assisted audit techniques（CAATs）计算器援助的审计技术（CAATs）73confidence信任74confidentiality 保密性75confirmation of accounts receivable应收帐款的查证76conflict of interest利益冲突77constructive obligation建设的待付款78 contingent asset或有资产79contingent liability 或有负债80control environment控制环境81control procedures控制程序82control risk 控制风险83controversy论战84corporate governance公司治理,公司管制85 corresponding figures相应的计算86cost of conversion转换成本,加工成本87cost成本88courtesy优待89creditors债权人90current audit files本期审计档案91 database management system（DBMS）数据库管理制度（数据管理系统）92date of report报告的日期93depreciation折旧,贬值94design of the sample样品的设计95detection risk检查风险96direct verification approach直接核查法97directional testing方向的抽查98directors emoluments董事酬金99directors serve contracts 董事服务合约100disagreement with management 与经营的不一致101disclaimer of opinion拒绝表示意见102distributions分销,分派103 documentation of understanding and assessment of control risk控制风险的协商和评定的文件编集104documenting the audit process证明审计程序105due care应有关注106due skill and care到期的技能和谨慎107 economy经济108education教育109effectiveness效用,效果110efficiency效益,效率111eligibility/ineligibility合格/无被选资格112emphasis of matter物质的强调113engagement economics债务经济学114engagement letter业务约定书115error差错116evaluating of results of audit procedures审计手序的结果评估117examinations检查118existence存在性119expectations期望差距120expected error预期的错误121experience经验122expert专家123external audit独立审计124external reviewreports外部的评论报告125fair公正126fee negotiation费谈判127finalassessment of control risk控制风险的确定评定128final audit期末审计129financial statement assertions财政报告宣称130financial财务131finished goods产成品132flowcharts流程图133fraud and error舞弊134fraud欺诈135fundamental principles基本原理136general CIS controls一般的CIS控制137general reports to mangement对（牛犬等的）疥癣的一般报告138going concern assumption持续经营假设101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessment of control risk控制风险的协商和评定的文件编集104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格 / 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学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118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判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130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制137 general reports to mangement 对（牛犬等的）疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury mittee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel mittee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation proceduresIAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alone microputersIAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line puter systemsIAPS 1002 CIS 环境-（与主机）联机计算器系统152 IAPS 1003 CIS environments-database systemsIAPS 1003 CIS 环境- 数据库系统153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的 IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电 2 库存155 IAS 10 events after the balance sheet date在平衡 sheeet 日期後面的信息家电 10 事件156 IFACs code of ethics for professional accountantsIFACs 道德准则为职业会计师157 ine tax 所得税158 ining auditors 收入审计（查帐）员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial munication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师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172 internal control system 内部控制系统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178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误注会审计英语词汇表作者：- 文章来源：转载点击数：809 更新时间：20XX-5-26Auditing 审计1.Assurance engagements and external audit鉴证业务和外部审计Materiality， true and fair presentation， reasonable assurance重要性，真实、公允反映，合理保证Appointment， removal and resignation of auditors注册会计师的聘用，解聘和辞职Types of opinion： unmodified opinion， modified opinion， adverse opinion，disclaimer of opinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见Professional ethics： independence， objectivity， integrity， professional petence， due care， confidentiality，professional behavior职业道德：独立、客观和公正，专业胜任能力，应有的关注，保密性，职业行为Engagement letter审计业务约定书2.Planning and risk assessment审计计划和风险评估General principles一般原则Plan and perform audits with an attitude of professional skepticism计划和执行审计业务应保持应有的职业怀疑态度Audit risks = inherent risk ×control risk ×detection risk 审计风险=固有风险×控制风险×检查风险Risk-based approach风险导向型审计Understanding the entity and knowledge of the business了解被审单位Assessing the risks of material misstatement and fraud估计重大错报或舞弊的风险Materiality （level）， tolerable error重要性水平，可容忍误差Analytical procedures分析性复核程序Planning an audit制定审计计划Audit documentation： working papers审计记录：工作底稿The work of others利用其他人的工作Rely on the work of experts利用专家工作Rely on the work of internal audit利用内部审计人员的工作3.Internal control内部控制The evaluation of internal control systems内部控制系统评价Tests of control控制测试Substantive procedures （time， nature， extent）实质性程序（时间，性质，范围）Transaction cycles： revenue， purchases， inventory， etc.4.Audit evidence审计证据Obtain sufficient， appropriate audit evidence获取充分、适当的审计证据Assertions contained in the financial statements： pleteness， occurrence，existence， measurement，presentation and disclosure， rights and obligations财务报表所包含的认定：完整性，发生，存在，计价，表达和披露，权利和义务The audit of specific items具体项目的审计Receivables： confirmation应收账款：函证Inventory： counting， cut-off， confirmation of inventory held by thirdparties存货：盘点，截止测试，对第三方持有存货进行函证Payables： supplier statement reconciliation， confirmation应付账款：供应商对帐，函证Bank and cash： bank confirmation货币资金：银行函证Auditing sampling审计抽样5.Review复核Subsequent events期后事项Going concern持续经营Management representations管理层声明Audit finalization and the final review： unadjusted differences终结审计和最后复核：未调整差异6.Reporting审计报告Appendix帐目名词一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Cash in bank其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashier''s cheque银行汇票 Bank draft信用卡 Credit card信用证保证金 L/C Guarantee deposits存出投资款 Refundable deposits短期投资 Short-term investments股票 Short-term investments - stock债券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable其他应收款 Other notes receivable坏账准备 Bad debt reserves预付账款 Advance money应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories物资采购 Supplies purchasing原材料 Raw materials包装物 Wrappage低值易耗品 Low-value consumption goods材料成本差异 Materials cost variance自制半成品 Semi-Finished goods库存商品 Finished goods商品进销差价 Differences between purchasing and selling price委托加工物资 Work in process - outsourced委托代销商品 Trust to and sell the goods on a mission basis 受托代销商品 missioned and sell the goods on a mission basis 存货跌价准备 Inventory falling price reserves分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferred and prepaid expenses长期投资 Long-term investment长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds债券投资 Investment on bonds其他债权投资 Other investment on bonds长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor''s rights investment depreciation reserves委托贷款 Entrust loans本金 Principal利息 Interest减值准备 Depreciation reserves固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement累计折旧 Accumulated depreciation固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves工程物资 Project goods and material专用材料 Special-purpose material专用设备 Special-purpose equipment预付大型设备款 Prepayments for equipment为生产准备的工具及器具 Preparative instruments and implement for fabricate在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project在建工程减值准备 Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or ine待处理财产损溢 Wait deal assets loss or ine待处理流动资产损溢 Wait deal intangible assets loss or ine待处理固定资产损溢 Wait deal fixed assets loss or ine本文来自: 恒星英语学习网(.Hxen.) 详细出处参考：http://.hxen./word/kuaiji/20XX-09-02/13195.htmlaccountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：ine statements (or statements of ine)利润分配表：retained earnings现金流量表：cash flows二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Ine tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal ine tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other mon accumulation fund应付普通股股利mon Stock dividends payable转作资本(或股本)的普通股股利mon Stock dividends change to assets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries 奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare 会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance 油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing 运费Transpotation保险费Insurance premium支付手续费mission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs本文来自: 恒星英语学习网(.Hxen.) 详细出处参考：http://.hxen./word/kuaiji/20XX-09-02/13194.html五、损益类Profit and loss收入Ine业务收入OPERATING INE主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of ine tax其他收入Other revenue投资收益Investment ine短期投资收益Current investment ine长期投资收益Long-term investment ine计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INE非货币性交易收益Non-cash deal ine现金溢余Cash overage处置固定资产净收益Net ine on disposal of fixed assets 出售无形资产收益Ine on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement ine支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment mission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources pensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Ine tax。