会计英语内控_内控、内部控制是什么意思？

大家好！今天让小编来大家介绍下关于会计英语内控_内控、内部控制是什么意思？的问题，以下是小编对此问题的归纳整理，让我们一起来看看吧。

文章目录列表:

会计专业英语翻译

Penetration “restriction control” foundation

1. the division of labor must be reasonable. Divides into certain part or the link an economic work's complete process, completes by the different department or the personnel, do not by a person of from beginning to end assuming full responsibility, realize the appropriate right division.

2. between the post must divert. The internal check is the request economical item and the accounting event separates mutually, restricts mutually; The enterprise interior different responsibility post's mutual separation, restricts mutually; The significant economical item's decision-making and the execution separate mutually, restrict mutually. In accountancy's internal check is accountant the bookkeeping and business separates, guaranteed that the account money is in charge, the account to be in charge, the accounting personnels cannot both manage and the tube, accountant do not hold a concurrent post of the teller.

3. the verification inspection wants strictly prompt. Obtains the certificate from the underlying document the manufacture to arrive again final collects the payment and the registration deposits, the entire process each step must have the strict inspection, the verification. Realizes evil ways accountant the procedure the procedure to carry on the effective inspection surveillance together to accountant. Simultaneously must attach the necessity management audit organization or the specialty auditors' audit examination work.

4. establishment perfect economical responsibility system. Economic work's concerned personnel must have the explicit work authority and the economical responsibility, attaches the corresponding rewards and punishment system of examining and assessment, the responsibility, authority and benefits is coordinated, is unified.

5. pays great attention the cost benefit relations. Have the major impact accounting information to these reflection production and operating activities and the financial situation, the design control from the inside time the system wants to be strictly careful, to be systematic. But must measure uses in formulating and execution control system's payout the benefit relations which produces with it. To non-important, its formulation and the execution control system cost high economic work may the suitable reduced program.

内控、内部控制 是什么意思？

1. Observations and suggestions about operational or administrative efficiencies, business strategies, and other items of perceived benefit to the organization that go beyond internal control related matters and, in the auditor’s judgment, are not deficiencies, and that the auditor chooses to communicate for the benefit of management.

1。关于日常工作和管理成效，商业策略，和其他超出审计范围和内部管理问题之外的但对公司有利的问题和建议等，不是缺陷。审计人员会为了对公司有利而选择向管理层报告。

2. Exists when the design or operation of the control does not allow management or its employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis.

2。在以下情况时存在，当管理的设计和执行不能让管理层和员工在日常职能操作时及时避免和发现错误。

3. A control deficiency, or combination of control deficiencies, that adversely affects the entity's ability to initiate, authorize, record, process, or report financial data (basic financial statements and footnotes) reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the entity's financial statements that is more than inconsequential will not be prevented or detected by the entity's internal control.

3。一个管理缺陷，或多个管理缺陷，负面影响到公司按照会计基本准则来开始，审核，登记，处理和准确报告金融数据（基本金融报表和标注），以致于有大于一般的可能性，公司金融报表有误并且不能有公司内部管理避免和发现。

财务的内控审计方面的 英翻中！ 谢谢 急用！要求准确翻译.不要机翻！！

内控是内部控制的简称。指一般公司企业内部的控制运作。

我国财政部对内部会计控制做了如下的定义：内部会计控制是指单位为了提高会计信息质量，保护资产的安全、完整，确保有关法律法规和规章制度的贯彻执行等而制定和实施的一系列控制方法、措施和程序。

国际内部控制协会(Internal Control Institute,英文缩写ICI )是2002年美国《萨班斯-奥克斯利法案》 (“Sarbanes-0xley Act”, SOX简称《萨?奥法案》出台后成立的专门致力于内部控制与公司治理的教育组织和智囊机构。ICI开发完成了企业现实环境中实施内部控制所需的实务指南和评估方法，是全球唯一能够提供内部控制和公司治理领域量化评估工具的组织。

国际注册内部控制师资格认证项目是ICI在全球范围推广的职业人才教育项目。该资格认证项目建立了全球内部控制职业人士最基本的资格标准，并提出职业胜任能力持续改进的要求。

目前，ICI 的国际注册内部控制师资格证书分为两个等级：

A 级: 高级国际注册内部控制师（Certified Internal Control Professional，英文缩写 CICP）；B 级：国际注册内部控制师（Certified Internal Control Specialist，英文缩写 CICS）。

求会计 内部控制的外文参考文献

1.极有可能导致财政报告（包括脚注）材料谎报（或潜在谎报可能）的一项重大亏空，或者说诸多亏空，是无法由单位内部来避免和查找到的。

2.考虑到一种或多种管理方法的可能性，本不能有效避免和查证被审计财政报告中的谎报情况。如果，以你的专业经验判断，至少谎报发生的原因，有可能是由于管理力度不强，或由于一项或多项的管理失误造成的，这样一来，可能性就大大增加了。由这项管理方案及其内部固有的设计缺憾，可以得出充分的结论，这项管理方案极有可能不该被实施。同样，如果由于这个缺憾导致了事实确凿的谎报，你就可以更好地终止这种可能性发生，因为它在事实上已经成立了。

3.（似乎和第一段一样。。。）

4.（似乎和第二段一样。。。）

5.由于包括潜在的和实际的财务谎报的情况，就要考虑到有可能或事实上已经发生的谎报的程度。谎报的数额也许远少于实际，或报告不准确，或夸大了实际。

因为内容太过专业，所以好多术语都不准确。

我只能译到这个程度，LZ做个参考吧。

The enterprise internal control theory

The internal control is an important symbol of modern enterprise management, through the practice of the conclusion is: to control is strong, weak, without control is controlled, disorderly. The new regulations "accounting law 27 units shall establish and perfect the system of supervision unit interior accountant. Unit interior accountant controls on the execution, the internal control is.

What is the internal control

The internal control is the formation of a series of measures to control functions, procedures, methods, and standardized and systematized, make it become a rigorous, relatively complete system. According to the control of the internal control can be divided into different purpose accounting control and management control. Accounting control and protection of assets is safe, the accounting information authenticity and integrity and financial activities related to the legitimacy of control, Management control means to ensure operation policy decision, implementation of business activities and promote the efficiency and effectiveness, and the effect of the relevant management to achieve the goals of control. Accounting control and management control and not mutually exclusive, incompatible, some control measures can be used for accounting control, and can also be used to control.

The goal is to ensure that the internal control unit operations efficiency and effect, safety, economic information of assets and financial reports of reliability. Its main functions: one is to achieve target management policy and management, Second is the assets of safety protection unit is complete, prevent loss of assets, Three is to guarantee the business and financial accounting information authenticity and integrity. In addition, the legitimacy of the financial activities within the unit is the internal control goals.

Good, although the internal control to achieve these goals, but whether the internal control design and operation, it is not how to eliminate its inherent limitations. This limitation must also be clear and prevention. Main show is: (1) the limited by cost benefit principle, (2) if the employee has different responsibility ignore control program, misjudgment, even the collusion, inside and outside, often cause in fraud internal control malfunction, (3) management personnel abuse, and to set up or Passover control of internal control ignored, also can make the establishment of internal control non-existing.

Second, the basic structure of internal control

The basic structure of internal control. Mainly includes control environment, accounting system and control procedures in three aspects:

(a) control environment. Control environment refers to establish or implement a policy of various factors, which affect mainly reflects unit managers and other personnel to control the attitude, understanding and action. Specific include: management ideas and management style, unit organization structure, functions and managers of these functions, determine the powers and responsibilities of the manager monitoring and inspection method, the working personnel policy measures to control, and its implementation, this unit of various external business relations.

(2) accounting system. Accounting system refers to establish accounting and accounting supervision procedure and method of business activities. Effective accounting system should do:

1, confirmed and record all real business, timely and detailed description of economic business, so in the financial and accounting reports of economic business appropriately classified.

2 and measurement value of economic business, so in the financial and accounting reports records in the appropriate monetary value.

3 and determine the time, business to business records in the appropriate accounting period.

4 in the financial and accounting reports, business and proper disclosure of expression related matters.

(3) control procedures. Control program to formulate policy and managers to ensure a certain procedure. Specific include: business and economic activity approval, The relevant personnel division of responsibilities clear, and prevent fraud, The bill and certificates and use, should guarantee business activities and recorded properly, Property and its use to have documented exposure measures to protect, For registered business valuation, and to review, etc.

Third, the basic way of internal control

The basic way of internal control mainly has: organization planning control, authorized control, budget control, material control, cost control, risk control and audit control.

(a) to organize the control. According to the internal control requirements, the unit in determining the organizational structure and improve the process, incompatible duties shall follow the principle of separation, the so-called incompatible duties, refers to those if by a man or a department, and may cheat yourself concealing its position of frauds. The economic activity of the unit can usually divided into five stages: namely, the approval issued by authorized, execution, and records. Normally, if each step by the relatively independent researchers (or department), can guarantee the separation incompatible duties, facilitating the function of the internal control. Organize and control mainly includes two aspects:

1 and incompatible duties of separation. If the accounting work of accountant and cashier incompatible duties, need to separate. Should be separate positions usually have an authorized: economic business duties to separation, Execute a business with the position of the post to review: Execution of an economic position and record the business to business position: Keep a record of the property of the position and position of property to separation etc. Incompatible duties separation is based on the assumption that two personal unconscious accomplice a possibility, but the possibility of a person gains more than two people. If this hypothesis, breakthrough incompatible duties of separation cannot play control function. [NextPage]

2, the organization's control. A unit of economic activities according to the needs of different departments and institutions set, the organization's set of responsibilities and should reflect the mutual control requirements. Specific requirement is: the responsibility and authority of the organizations must be licensed and guarantee the authority within the scope of authority without intervention, Each business must pass in operation of the department and guarantee in different departments concerned to check each other, In every business, should belong to was not inspectors, in order to ensure that the inspectors check out the problem was solved quickly.

(2) authorized control. The authorized department of internal control unit to handle business or staff access control. Some departments or units within a clerk in the treatment of economic business, must be authorized or approved to, no approval. Authorized control unit can guarantee the implementation course and abuse. Authorized are generally authorized and particular authorized two forms: general mandate is to deal with average economic business level and the approval of the right conditions stipulated in the unit, usually in the internal control of clarifying, Special authorization of special economic business processing is the right level and approval conditions, such as when a prescribed amount exceeds the economic business department, only after approval within specific authorized to handle. Authorized the basic control requirement is: first, must be clear and specific license authorization of the general line and responsibility, Secondly, to clear the authorized business each program, Again, to establish the necessary examination system, to ensure that the processing after the authorized business working quality.

Some current unit executes leadership "pen", with the approval of the internal control principles and requirements, should reform. Practice has proved, rights should be restricted, lose the right to restrict the corruption which easily.

(3) budget control. Budget control is an important aspect of internal control, including financing, financing, purchasing, production, sales, investment and management activities. The economic business units to prepare detailed budget and plan, and through the authorized by relevant departments, the budget or plan implementation control, the basic requirements: first, the unit budget must reflect the management goal, and clear responsibility. Second, the budget shall be permitted by the authorized to budget adjustments to budget and more practical. Third, it shall timely feedback or regular budget implementation.

(4) physical assets control. Physical assets control mainly include restrictions to control inventory control and regular two, this is the real assets of unit of safety control measures. There are two main: first, to limit to strictly control, to physical assets and the relevant documents of the physical assets, such as cash and bank deposit, securities and inventory, warehouse, the warehouser except cashier personnel and other personnel is limited, contact, to ensure the safety of assets. Second, regular physical assets inventory, guarantee the physical assets conform with the actual amount recorded book, such as accounts inconsistent, should investigate the cause and treatment. In addition to the above, physical assets control say from broad sense, also include the physical assets of purchase, storage, and shipping and sales process control.

(5) cost control. Modern cost control can be divided into "extensive" and "intensive" two. Extensive cost control, refers to the production technology, product process under the condition of invariable, rely solely on reducing consumption materials, reasonable material to lower the cost of cost control, Intensive cost control, refers to raise the level of technology to improve the production technology, product process, thus reducing the cost control. These two kinds of methods, combining modern cost control.

1, extensive cost control, the cost of raw materials procurement control from the final product sold throughout, and is one of the most fundamental and most main control method. First, the raw materials procurement cost control. For bulk materials generally used to open ZhaoBiaoFa or according to manufacturer direct purchasing. Second, the use of materials cost control. Generally, there are two ways: one is the objective cost control, it is through the "target cost price - goals profits target =", which is obtained by cost method to control costs. Veto Second, it is the cost control of various assignments, and through the analysis of cost drivers, costs and expenses of the collection, not only more reasonable truly computational cost, and thus find income and cost ratio or not only put no gains, so can largely reduce costs. Third, product sales, cost control. Mainly propaganda cost control, notable is, advertising, promotional role played only product quality is the foundation of the user's trust. Therefore, we should grasp investment and expenses of the matching principle. [NextPage]

2 and intensive cost control. And can be divided into two types: one is to improve production technology by to reduce cost control. There are many ways to improve production technology, such as the introduction of new production line adopts high-tech products, etc. Two is improved by process to reduce the cost of cost control. Intensive cost control on intellectual achievements, it can make the excess profit achievements.

(6) risk control. Risk is usually referred to as a result of the action, and the risk associated with another concept is uncertain. Some people only know beforehand action may result, but don't know they appear probability, or both all don't know, but only as a rough estimate. For example, enterprise test-manufacturing a new product, this product can certainly advance trial success or failure. But don't know these two consequences of possibility appeared. Business decisions are generally in uncertain circumstances. In practice, a result of action has many may not sure, risk, And as a result of the action, it is certainly not risk. The risk control is to prevent and avoid as far as possible adverse outcome. According to the reasons of the formation of risk and risk management can generally be divided into two categories: the financial risk,

1, management risk. Risk management refers to the production and business operation reasons for corporate profits to the uncertainty. Due to the production and operation of enterprises will be derived from many aspects of the external and internal factors, thus greatly, and the uncertainty of uncertainty, causes the enterprise profit margins or the changes, thus bringing risk. Operational risk changes from the external, nonetheless, enterprises should adopt the effective internal control measures to prevent.

2, financial risk. Financial risk and risk, it is to because debt and the enterprise's financial results for uncertainty. Companies operating in the capital, debt all except the part of self-capital, borrowed funds for enterprise self-capital affect profitability, At the same time, borrowed money to repay captital with interest, if unable to repay debts that are due, the enterprise will into financial difficulties or bankruptcy. When the enterprise rate than pre-tax profit margins funds borrowed funds rate, use borrowed money earn profits and residual interest except compensation and thus make the self-capital profitability improve. However, if the enterprise income tax profit margins than money borrowed funds, at this moment, use borrowed money to finance the profits are not pay interest, still need to use their own funds to pay interest on the part of the profit margins, thereby reducing the self-capital, make enterprise losses incurred, even the bankruptcy of the danger. The risk for financing risk. The size of the risk degree of self-capital by borrowing money, borrowed money ratio, the greater the risk degree proportion with smaller proportion, borrowed funds, risk degree also decrease. For financial risk control, the key is to ensure a reasonable capital structure, maintain the appropriate level of debt, should make full use of the debt management skill gain financial leverage income, improve the self-capital profitability, To avoid excessive debt caused by the financial risk, which is the important link of the enterprise internal control, must take the necessary measures to prevent fundraising risk.

(7) auditing control. Audit control mainly refers to the internal audit, internal audit and control of accounting is to supervise. Accounting information to internal audit, internal control is an integral part of the internal control is a kind of special form. Internal auditing is an organization in all kinds of activities and the internal control system of independent evaluation to determine whether the policy implementation, establish the procedure is in compliance with the standard of resources utilization, whether reasonable, effective and unit of objectives achieved. Internal audit content is very extensive, generally include internal financial audit and internal management audit. Internal audit supervision of accounting information, and is not only the internal control is effective means to ensure that the accounting information is true and complete. According to the basic principle of internal control and accounting work in our country actual situation, the new "law" regulation, the unit shall in internal accounting supervision system of accounting information in the regular internal audit methods and procedures, in order to make the internal audit institutions or internal auditors of accounting information system and procedure of audit work.

In addition to the above seven internal control, and documentation control. Performance control and worker quality control, etc. The new system of accounting supervision system on the unit interior, the main contents of the internal control system. Including: responsibilities, and strict procedures, truthfully record, regular check, etc. In practice, establishing and implementing internal control should also consider: enterprise scale, organizational system and the owners' rights and interests; etc. Business property, diversity and complexity, Transfer, processing, and the methods to information, Applicable regulatory requirements, etc. At present many enterprise internal control was not good, except knowledge level, the main reasons of the administration is to establish and implement effective internal control of power, pressure, coerce, enough. This change of the accounting law depends on the implementation of new science and the modern enterprise system and the establishment of corporate governance structure. To help enterprises to establish internal control, can consult other countries and regions, by the relevant departments of the internal control of some important industry and points for each unit, reference, and learning to use gradually perfect the internal control system, in order to promote the comprehensive enterprise in our country, and in essence.