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注会《审计》英语常用词汇 ??"_o3
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1.audit 审计 *U^Y@""a
2.attestation 鉴证 bq E'9
GI
3.credibility 可信赖程度 ;Xt <\^e
4.audit of financial statements 财务报表审计 5VV}w R
5.agreed-upon procedures 执行商定程序 M,fL(b; 2
6.high levels of assurance 高水平保证 {K.H09Y
7.compilation 编制 2#7|zhgb
8.reliability 可靠性 Dylm =ZZa
9.relevance 相关性 #`u}#(
10.professional skepticism 职业谨慎 fF)Q;~_VA
11.objectivity 客观性 w5 . ^meU
12. professional competence 专业胜任能力 6= ; :[
13.Senior/CPA-in-charge 项目经理 8Nzn%0(Q
14.audit engagement letter 业务约定书 <
(KCiM=E$
15.recurring audit 连续审计 g.&B8e
16.the client 委托人 |H
t5a.
17.change CPA 更换注册会计师 [8 Pt$5]^
18.the existing CPA 现任注册会计师 * Y(59J2
19.the successor CPA 后任注册会计师 J|BElBY
20.the preceding CPA前任注册会计师 -LiGO #U
21.issue the audit report 出具审计报告 jUm-!SK}q
22.expert 专家 {\(G^B*\
23.the board of directors 董事会 x/O;8 ^b
24.knowledge of the entity‘ s business 了解被审计单位情况 M )ET 1ZM
25.assess material misstatement risks评估重大错报风险 M >i(p%
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 ? uYO]!V C
27.a general knowledge of —— 初步了解―――的情况 (C.
$w
28.a more knowledge of—— 进一步了解的情况
<2)AbI+3
29.the prior year‘s working papers 以前年度工作底稿 zgGysjV
30.minutes of meeting 会议纪要
=c@hE'{
31.business risks 经营风险 Q("
m*eMRt
32.appropriateness 适当性 } [#8>T
33.accounting estimate 会计估计 %k#+nad
34.management representations 管理层声明 @ SD XJJ h
35.going concern assumption 持续经营假设 ]W?cy
36.audit plan 审计计划 BsFO]F5mmX
37.significant audit areas 重点审计领域 dCoP
qK y
38.error 错误 B!Wp=9)G
39.fraud舞弊 %!\=$ s}g
40.modified or additional procedures 修改或追加审计程序 H7'42J@
41.misappropriation of assets 侵占资产 #1%@R<`
42.transactions without substance 虚假交易 zls^JTE
43.unusual pressures 异常压力 1x_EAHZ>7
44.the suspected noncompliance 涉嫌存在违法行为 WVeNO,?ytS
45.materialiy 重要性 fDs T@W,K
46.exceed the materiality level 超过重要性水平 h-PJ C />
47.approach the materiality level 接近重要性水平 vNw(hT5750
48.an acceptably low level 可接受水平 STwGp<8
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 )(]rUJ~+~A
50.misstatements or omissions 错报或漏报 pl>b 6 |
51.aggregate 总计 ^dpM2$J
52.subsequent events 期后事项 =wX;OK|U(^
53.adjust the financial statements 调整财务报表 tCrEcjT-
54.perform additional audit procedures 实施追加的审计程序 ?c?@j}=?yY
55.audit risk 审计风险 US)i"l7:H*
56.detection risk 检查风险 eA1g}ipm
57.inappropriate audit opinion 不适当的审计意见 ,&,%B|gT]
58.material misstatement 重大的错报 h^(U:M=A
59.tolerable misstatement 可容忍错报 1< vJuF^
60.the acceptable level of detection risk 可接受的检查风险 "#E
Z
61.assessed level of material misstatement risk 重大错报风险的评估水平 !ldEy#"X
62.simall business 小规模企业 &Z~_BT
63.accounting system 会计系统 2e\" ?y OD
64.test of control 控制测试 O + aK#eF
65.walk-through test 穿行测试 Y A,. C4=s
66.communication 沟通 M< Bo<,!ua
67.flow chart 流程图 i
]< @
68.reperformance of internal control 重新执行
|WaWmp(pQ
69.audit evidence 审计证据 <zqIq9}r
70.substantive procedures 实质性程序 !!L'{beF
71.assertions 认定 FZg f"XM
>
72.esistence 存在 }$<v
73.occurrence 发生 <p<6!tdO
74.completeness 完整性 lai@,_<GV
75.rights and obligations 权利和义务 Dl.< (/
76.valuation and allocation 计价和分摊 P\dfxR;8%
77.cutoff 截止 .*N,x(V
78.accuracy 准确性 9
5!xJdq
79.classification 分类 t ? &;
80.inspection 检查 %S^ke` MhF
81.supervision of counting 监盘 $|7"9W}m*
82.observation 观察 nP*DZC0kE&
83.confirmation 函证 p zRV X8
84.computation 计算 <q'?[aKvR
85.analytical procedures 分析程序 @8 c@H#H
86.vouch 核对 +ase>'<N#
87.trace 追查 9=}# .W3.
88.audit sampling 审计抽样 F
lVG, Z
89.error 误差 ;Lg
Mi5dN
90.expected error 预期误差 #.u &2eyqQ
91.population 总体 S'RRe84 C
92.sampling risk 抽样风险 . ?#Q(eLj
93.non- sampling risk 非抽样风险 B[mZQ&Gz`a
94.sampling unit 抽样单位
5q4wREh
95.statistical sampling 统计抽样 q>%.zc[x
96.tolerable error 可容忍误差 %J6>Vc!ix=
97.the risk of under reliance 信赖不足风险 X7*o ssv
98.the risk of over reliance 信赖过度风险 WMKxGZg"
99.the risk of incorrect rejection 误拒风险 F+G+XtOS
100. the risk of incorrect acceptance 误受风险 ug}u>vQ>
101.working trial balance 试算平衡表 Zah<e6L
102.index and cross-referencing 索引和交叉索引 %d:cC:`
103.cash receipt 现金收入 _ l)3pm6
104.cash disbursement 现金支出 R,.qQF\*
105.bank statement 银行对账单 6GAEQ]
106.bank reconciliation 银行存款余额调节表 ]hlQU%
&
107.balance sheet date 资产负债表日 y+ ^KVEw
108.net realizable value 可变现净值 ;]R5:LbXS
109.storeroom 仓库 7lYf+&JZ
110.sale invoice 销售发票 Bs3&y Eq(
111.price list 价目表 kb$Yc)+R4
112.positive confirmation request 积极式询证函 'ym Mu}q
113.negative confirmation request 消极式询证函 ~2[kCuu
114.purchase requisition 请购单 ??Urm[Y.Z
115.receiving report 验收报告 j<WsFVS
116.gross margin 毛利 u=PLjrB~}
117.manufacturing overhead 制造费用 !`H!!Kg0L
118.material requisition 领料单 - ]/=WAOK
119.inventory-taking 存货盘点 f^}n#
120.bond certificate 债券 &n?RKcH}d
121.stock certificate 股票 0WZd $
122.audit report 审计报告 'o= DGm2H
123.entity 被审计单位 Y x66Xy
124.addressee of the audit report 审计报告的收件人 ,y0 &E8Z
125.unqualified opinion 无保留意见 xA;)0 2
126.qualified opinion 保留意见 "\lO Op^-
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 Nj?Q{ztS
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A (1)ABC 作业基础成本计算 s{c|J#s
A (2)absorbed overhead 已吸收制造费用 ( ?e
Et&
A (3)absorption costing 吸收成本计算
, <7
HLV
A (4)account 账户,报表 g^:`h
VV
A (5)accounting postulate 会计假设 `"V}Wq ?I
A (6)accounting series release 会计公告文件 ]#S<]v A
A (7)accounting valuation 会计计价 Fv(F RZ)
A (8)account sale 承销清单 !mVq+_7]
A (9)accountability concept 经营责任概念 Ii3F|Vb G
A (10)accountancy 会计职业 giIPK&
A (11)accountant 会计师 B$OV^iwxK
A (12)accounting 会计 <v\$r2C*
A (13)agency cost 代理成本 4j,6 t|T
A (14)accounting bases 会计基础 $PlMyLu7jc
A (15)accounting manual 会计手册 =yRv *C
A (16)accounting period 会计期间 ^;{uop"DS
A (17)accounting policies 会计方针 O#!|2qN
A (18)accounting rate of return 会计报酬率 4"nYxL"<4
A (19)accounting reference date 会计参照日 b "Nd8f [
A (20)accounting reference period 会计参照期间 >,Z n~8&Z
A (21)accrual concept 应计概念 Wj)v,v2&
A (22)accrual expenses 应计费用 Te3 ?z
A (23)acid test ration 速动比率(酸性测试比率) c[3x>f0
A (24)acquisition 购置 `PLax@]2
A (25)acquisition accounting 收购会计 5|}u25J
A (26)activity based accounting 作业基础成本计算 2/F8kVx{
A (27)adjusting events 调整事项 %ol1WG 9
A (28)administrative expenses 行政管理费 6xr%xk2E
A (29)advice note 发货通知 9[ &q
C
A (30)amortization 摊销 Oku7&L1
A (31)analytical review 分析性检查 WS@"8+re;
A (32)annual equivalent cost 年度等量成本法
^P.U_2&
A (33)annual report and accounts 年度报告和报表 Z BH^0
A (34)appraisal cost 检验成本 =|fB":vk
A (35)appropriation account 盈余分配账户 4UPxV"H
A (36)articles of association 公司章程细则 -) +B!"1
A (37)assets 资产 >%N,F`^3
A (38)assets cover 资产保障 s`y
g?CR`,
A (39)asset value per share 每股资产价值 8"[{[<-
A (40)associated company 联营公司
fC}uIci
A (41)attainable standard 可达标准 "2tKh!?Q
8wkt9:
A (42)attributable profit 可归属利润 3_&s'sG5
A (43)audit 审计 Y!y pG-
A (44)audit report 审计报告 SY} "4=M?l
A (45)auditing standards 审计准则 LOwd mj
A (46)authorized share capital 额定股本 ]Ee$ulJ02
A (47)available hours 可用小时 >C5u>@%9O
A (48)avoidable costs 可避免成本 f"4w@X2F
B (49)back-to-back loan 易币贷款 Hh&qjf
B (50)backflush accounting 倒退成本计算 lG[j,MDs
B (51)bad debts 坏帐 "d0D8B7HI@
B (52)bad debts ratio 坏帐比率 F{
C2%
s#
B (53)bank charges 银行手续费 xNRMI!yv
B (54)bank overdraft 银行透支 On[yL$?
B (55)bank reconciliation 银行存款调节表 W]>%*n
B (56)bank statement 银行对账单 YKOj
B (57)bankruptcy 破产 3". #nN
B (58)basis of apportionment 分摊基础 [{>1wJ Pdj
B (59)batch 批量 ]1[:fQF7/L
B (60)batch costing 分批成本计算 ]{t!J^Xn
B (61)beta factor B(市场)风险因素 :+?r nb)N
B (62)bill 账单 /* "pylm
B (63)bill of exchange 汇票 nYBa+>3BDf
B (64)bill of landing 提单 niyxZ<Z
B (65)bill of materials 用料预计单 uA t{WDHm
B (66)bill payable 应付票据 m G+=0Rn^
B (67)bill receivable 应收票据 NE Zu?g
B (68)bin card 存货记录卡 *dC&*6Rx
B (69)bonus 红利 u&o$2
'8
B (70)book-keeping 薄记 r z%^l1@-
B (71)Boston classification 波士顿分类 :FmH=pI!=
B (72)breakeven chart 保本图 e q<!
B (73)breakeven point 保本点 Jy('tfAHp
B (74)breaking-down time 复位时间 ]9W7]$
B (75)budget 预算 rJRg4Rog
B (76)budget center 预算中心 |tse"A5Z
B (77)budget cost allowance 预算成本折让 T_9o0Q k
B (78)budget manual 预算手册 e3[Q6d&|
B (79)budget period 预算期间 z"Cyjmg"
B (80)budgetary control 预算控制 E iZa,}A
B (81)budgeted capacity 预算生产能力 a #9pN?~
B (82)burden 制造费用 h7o.RRh K
B (83)business center 经营中心 $ 1m}lXk
B (84)business entity 营业个体 ^oW{N
B (85)business unit 经营单位 EP+LK?{ %
B (86)buy-out management 管理性购买产权 M23r/eg]
B (87)by-product 副产品 J` { o`>
C (88)called-up share capital 催缴股本 qmvQd8|XR
C (89)capacity 生产能力 8f65 ;lyN
C (90)capacity ratios 生产能力比率 iHvWJ<"
jR
C (91)capital 资本 -_O j iQ R
C (92)capital assets pricing model资本资产计价模式 ,^DP
C (93)capital commitment 承诺资本 1i)3!fH0:
C (94)capital employed 已运用的资本 ~ sq@^<M)s
C (95)capital expenditure 资本支出 f=S2O_E e
C (96)capital expenditureauthorization 资本支出核准 _8\B~;0
C (97)capital expenditure control 资本支出控制 Ji6.-[:
C (98)capital expenditure proposal资本支出申请 :l?mNm5
C (99)capital funding planning 资本基金筹集计划 o-;/ x)
C (100)capital gain 资本收益 64>CfU(
C (101)capital investment appraisal资本投资评估 Sn'
+~6i
C (102)capital maintenance 资本保全 k*Aee7
C (103)capital resource planning 资本资源计划 K%Bz6 ~
C (104)capital surplus 资本盈余 ovDP nf(
C (105)capital turnover 资本周转率 Y4_xV &
C (106)card 记录卡
2Vw2r@S/
C (107)cash 现金 Z a S29 }
C (108)cash account 现金账户 ooC9a>X
C (109)cash book 现金账薄 tvq((2
C (110)cash cow 金牛产品 T
Z!@IBu
C (111)cash flow 现金流量 k_Y7<z0G
C (112)cash discounted 现金贴现 Q( e
C (113)cash flow budget 现金流量预算 @X560_x[q
C (114)cash flow statement 现金流量表 !+ QfQghAT
C (115)cash ledger 现金分类账 t*u#4I1
C (116)cash limit 现金限额 [9#zE URS
C (117)CCA 现时成本会计 a#& ( i
C (118)center 中心 nr,Z0
C (119)changeover time 变更时间 ED>a'y$ f
C (120)chartered entity 特许经济个体 Gzg3{fXl
C (121)cheque 支票 NSH4 @x
C (122)cheque register 支票登记薄 * -{|m1P
C (123)coin analysis 零钱分类 Nd{U|k3pL
C (124)classification 分类
X>P|-n#
C (125)clock card 工时卡 gU NWM^n
C (126)code 代码 0r8Wv,7Bo
C (127)commitment accounting 承诺确认会计 NK(_ &.F
C (128)common cost 共同成本 )
S
/=5Uc
C (129)company limited byguarantee 有限担保责任公司 -|>T?
t'K
C (130)company limited shares 股份有限公司 4"\cA:9a
C (131)competitive position 竞争能力状况 D{[{ &1\)r
C (132)concept 概念 B;W%P.<.
C (133)conglomerate 跨行业企业 kRBO]
C (134)consistency concept 一致性概念 U%[ye0@:
C (135)consolidated accounts 合并报表 ~1 31|e`C
C (136)consolidation accounting 合并会计 a/1;|1a.
C (137)consortium 财团 F[`dX
C (138)contingency plan 应急计划 #.$y
C (139)contingent liabilities 或有负债 %\
n|2*r
C (140)continuous operation 连续生产 `Pc< 0*`a
C (141)contra 抵消 '3W tpsKA
C (142)contract cost 合同成本 |r36iUHZS
C (143)contract costing 合同成本计算 cO 5zg<wF
C (144)contribution 贡献毛益 sowwXrECg@
C (145)contribution centre 贡献中心 *f`P7q*
C (146)contribution chart 贡献图 +oq<}CNr{
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Im@OAR4,R
C (148)contribution to salesration 贡献毛益对销售比率 FF! PmfF'
C (149)control 控制 5b*knN>
C (150)control account 控制帐户 IF\ @uo`
C (151)control limits 控制限度 0y?;o*&U\
C (152)controllability concept 可控制概念 6
)P.wW
C (153)controllable cost 可控制成本 )|^8`f
C (154)conversion cost 加工成本 /kg#i&bP~
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 Hbd>sS
C (156)corporate appraisal 公司评估 ]dI^
S
C (157)corporate planning 公司计划 vv{+p(~**O
C (158)corporate social reporting 公司社会报告 fwV 2b< [
C (159)corporation 股份公司 _vDmiIn6 K
C (160)cost 成本 N' R ^ gL
C (161)cost account 成本帐户 WvSm
!W
C (162)cost accounting 成本会计 ?+.C@_ QZQ
C (163)cost accounting manual 成本手册 y _=y%
C (164)cost accounts calendar 成本报表的日历时间 1
9#>\9*
C (165)cost adjustment 成本调整 LdN[N^n[H
C (166)cost allocation 成本分配 lv'WRS'}
C (167)cost apportionment 成本分摊 <r$h =hM
C (168)cost attribution 成本归属 %A=/(%T>
C (169)cost audit 成本审计 IDFzy g_
C (170)cost behaviour 成本性态 ,w H~.LHi
C (171)cost benefit analysis 成本效益分析 Qz#By V:
C (172)cost center 成本中心 Ve&_NVPrd
C (173)cost driver 成本动因
