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注会《审计》英语常用词汇 jhjGDF
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1.audit 审计 !f-mC,d
2.attestation 鉴证 *M\Qt_[
3.credibility 可信赖程度 ;X<#y2`
4.audit of financial statements 财务报表审计 2
hdi)C,7Y
5.agreed-upon procedures 执行商定程序 3P 3x^NI
6.high levels of assurance 高水平保证 1d h_" /
7.compilation 编制 :BKY#uH~
8.reliability 可靠性 rp u9
9.relevance 相关性 j v>l6)
10.professional skepticism 职业谨慎 z)xGZ*{=
11.objectivity 客观性 LbOjKM^-
12. professional competence 专业胜任能力 KT~J@] ;Fb
13.Senior/CPA-in-charge 项目经理 O|m-Uz"+
14.audit engagement letter 业务约定书 z=<x.F
15.recurring audit 连续审计 <Z{ \3X^
16.the client 委托人 ';us;xR#
17.change CPA 更换注册会计师 8fFURk
18.the existing CPA 现任注册会计师 Ay;=1g)8+f
19.the successor CPA 后任注册会计师 h.>6>5$n
20.the preceding CPA前任注册会计师 zk=5uKcPE
21.issue the audit report 出具审计报告 XmXp0b7
22.expert 专家 &1YAPxX
23.the board of directors 董事会 <use+C2
24.knowledge of the entity‘ s business 了解被审计单位情况 ZfM(%rx
25.assess material misstatement risks评估重大错报风险 jJdw\`
26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围 { c`kC]9
27.a general knowledge of —— 初步了解―――的情况 2LGe Rw
28.a more knowledge of—— 进一步了解的情况 ?&EPZq I
29.the prior year‘s working papers 以前年度工作底稿 B;9X{"
30.minutes of meeting 会议纪要 z #c)Q
31.business risks 经营风险 Sq8 ` )$\
32.appropriateness 适当性 J7W ]St r
33.accounting estimate 会计估计 L^3 ~gZ
34.management representations 管理层声明 P9;
=O$s
35.going concern assumption 持续经营假设 W =41jw
36.audit plan 审计计划 (.4mX
t
37.significant audit areas 重点审计领域 u'M \m7
38.error 错误 ,2q LiE>
39.fraud舞弊 Uq `B#JI
40.modified or additional procedures 修改或追加审计程序 b7Jk{x #u
41.misappropriation of assets 侵占资产 NF&R}7L
42.transactions without substance 虚假交易 r7o63]
43.unusual pressures 异常压力 c dVh_"[
44.the suspected noncompliance 涉嫌存在违法行为 [R*UP a
45.materialiy 重要性 }eb}oK
46.exceed the materiality level 超过重要性水平 Z1 2-Vps
47.approach the materiality level 接近重要性水平 O`5PX(J1&
48.an acceptably low level 可接受水平 S
{gB~W
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 ?.~E:8
50.misstatements or omissions 错报或漏报 Eh&*"&fHR
51.aggregate 总计 &Q
7Q1`S
52.subsequent events 期后事项 e}Cp;c]=
53.adjust the financial statements 调整财务报表 wZ/Z c}
.
54.perform additional audit procedures 实施追加的审计程序 | YmQO#''
55.audit risk 审计风险 L nP={s
56.detection risk 检查风险 ~c~N _b
57.inappropriate audit opinion 不适当的审计意见 ukb2[mb*u
58.material misstatement 重大的错报 ;4p_l w@
59.tolerable misstatement 可容忍错报 [t/7hx"2t
60.the acceptable level of detection risk 可接受的检查风险 F+
qRC_C>O
61.assessed level of material misstatement risk 重大错报风险的评估水平 y<jW 7GNt
62.simall business 小规模企业 `K37&b ;`[
63.accounting system 会计系统 Mu$9#[/
64.test of control 控制测试 rdZk2\ <
65.walk-through test 穿行测试 bzD <6Z
66.communication 沟通 mlc0XDS%
67.flow chart 流程图 hw ]x T5
68.reperformance of internal control 重新执行 >utm\!Gac
69.audit evidence 审计证据 *-"DZ
70.substantive procedures 实质性程序 U;p" x^U`
71.assertions 认定 1uBnU2E
72.esistence 存在 ee}&~%
73.occurrence 发生 ,pL%,>R5
74.completeness 完整性 |pxM8g1w
75.rights and obligations 权利和义务 XA75tU [#
76.valuation and allocation 计价和分摊 D]n9+!Ec1f
77.cutoff 截止 ={
P
78.accuracy 准确性 J k=E"I6
79.classification 分类 {#"[h1
80.inspection 检查 l2Z!;Wm(
81.supervision of counting 监盘 s{x{/Bp(KK
82.observation 观察 E-jL"H*
83.confirmation 函证 }tue` ">h
84.computation 计算 kSj,Pl \NC
85.analytical procedures 分析程序 +I1>;
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86.vouch 核对 0Snl_@s
87.trace 追查 T pXbJ]o9
88.audit sampling 审计抽样 ZP75zeH
89.error 误差 x&>zD0\
:\
90.expected error 预期误差 d Bn/_
91.population 总体 ' jh9n7mH
92.sampling risk 抽样风险 *9.4AW~]X
93.non- sampling risk 非抽样风险 46`(u"RP
94.sampling unit 抽样单位 9>,$q"M }?
95.statistical sampling 统计抽样 <^>O<P:v
96.tolerable error 可容忍误差 &`"Q*N2{
97.the risk of under reliance 信赖不足风险 9Xt R8MH
98.the risk of over reliance 信赖过度风险 Mg3>/!
99.the risk of incorrect rejection 误拒风险 d$.t0-lC
100. the risk of incorrect acceptance 误受风险 trD-qi
101.working trial balance 试算平衡表 %6Wv-:LY
102.index and cross-referencing 索引和交叉索引 n<RvL^T=
103.cash receipt 现金收入 a&oz<4oT
104.cash disbursement 现金支出 /4x3dwXW@
105.bank statement 银行对账单 ?Pg{nlJvq
106.bank reconciliation 银行存款余额调节表 17IT: T,'
107.balance sheet date 资产负债表日 _Q&O#f
108.net realizable value 可变现净值 j $v2_q
109.storeroom 仓库 cb|cY Co5
110.sale invoice 销售发票 7;0$UYDU*
111.price list 价目表 nO-1^HUl
112.positive confirmation request 积极式询证函 D|m]
]B
113.negative confirmation request 消极式询证函 kB~KC-&O
114.purchase requisition 请购单 JG6"5::
115.receiving report 验收报告 S
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116.gross margin 毛利 O #[+=
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117.manufacturing overhead 制造费用
?X{ul
118.material requisition 领料单 }EFM J,NQ
119.inventory-taking 存货盘点 2Lravb3
120.bond certificate 债券 $TU)O^c
121.stock certificate 股票 .C U~wB@h
122.audit report 审计报告 q u>5 rg -
123.entity 被审计单位 ;&="aD
124.addressee of the audit report 审计报告的收件人 TNgf96)
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125.unqualified opinion 无保留意见 PeCU V6
126.qualified opinion 保留意见 _g{ *;?mS
127.disclaimer of opinion 无法表示意见 !l2=J/LJj
128.adverse opinion 否定意见 Wp5w}8g
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A (1)ABC 作业基础成本计算 VI:EjZ/|a
A (2)absorbed overhead 已吸收制造费用 z +NxO !y
A (3)absorption costing 吸收成本计算 FUy!j|W6f
A (4)account 账户,报表 xOfZ9@VU
A (5)accounting postulate 会计假设 v(Vm:oK,
A (6)accounting series release 会计公告文件 !a
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A (7)accounting valuation 会计计价 $ ~ 6Y\O
A (8)account sale 承销清单 8&d s
A (9)accountability concept 经营责任概念 B ^8]quOH
A (10)accountancy 会计职业 2Mqac:L
A (11)accountant 会计师 T2Du
z,
A (12)accounting 会计 vpTY fE
A (13)agency cost 代理成本 42 6l:>D(
A (14)accounting bases 会计基础 P? QVT;]
A (15)accounting manual 会计手册 gD$bn=
A (16)accounting period 会计期间 i; +]Y
A (17)accounting policies 会计方针 R.ZC|bPiD
A (18)accounting rate of return 会计报酬率 bBwMx{iNNz
A (19)accounting reference date 会计参照日 Ed&;d+NM
A (20)accounting reference period 会计参照期间 v-^7oai
A (21)accrual concept 应计概念 pS [nKcyj
A (22)accrual expenses 应计费用 "0BuQ{ CQ
A (23)acid test ration 速动比率(酸性测试比率) ZAK NyA2
A (24)acquisition 购置
L H>oG$a
A (25)acquisition accounting 收购会计 i^Ba?r;*
A (26)activity based accounting 作业基础成本计算 s]=bg+v?j
A (27)adjusting events 调整事项
RDFOUqS
A (28)administrative expenses 行政管理费 iEe<+Eyns
A (29)advice note 发货通知 ;0R|#9oX_
A (30)amortization 摊销 s#f6qj
A (31)analytical review 分析性检查 f
Dq`.ZW)s
A (32)annual equivalent cost 年度等量成本法 4 VPJv>^
A (33)annual report and accounts 年度报告和报表 52RFB!Z[
A (34)appraisal cost 检验成本 = aL=SC+
A (35)appropriation account 盈余分配账户 DM*GvBdR
A (36)articles of association 公司章程细则 ,B^NH7A:
A (37)assets 资产 | dLA D4%
A (38)assets cover 资产保障 /3] b!lFZZ
A (39)asset value per share 每股资产价值 m\h. sg&
A (40)associated company 联营公司 :Fv
d?[
A (41)attainable standard 可达标准 _PI w""ssr
( C1@f!Z
A (42)attributable profit 可归属利润 ?/EyfTex
A (43)audit 审计 KN41 kkN
A (44)audit report 审计报告 Er 4P
A (45)auditing standards 审计准则 {9 PeBc
A (46)authorized share capital 额定股本 hvc%6A\nm
A (47)available hours 可用小时 _b ~XBn
A (48)avoidable costs 可避免成本 E~k_4z% M
B (49)back-to-back loan 易币贷款 xt{f+c@P
B (50)backflush accounting 倒退成本计算 d{~5tv- H
B (51)bad debts 坏帐 $
N7J :Q
B (52)bad debts ratio 坏帐比率 h[Hn*g
B (53)bank charges 银行手续费 a.oZ}R7'Y
B (54)bank overdraft 银行透支 QH?}uX'x)G
B (55)bank reconciliation 银行存款调节表 $}9.4` F>
B (56)bank statement 银行对账单 |?a 4Nl ?
B (57)bankruptcy 破产 +N~?_5lv\s
B (58)basis of apportionment 分摊基础 i;' k Q
B (59)batch 批量 9)_fH6r
B (60)batch costing 分批成本计算 U}r^M(
s!
B (61)beta factor B(市场)风险因素 AX
{~A:B
B (62)bill 账单 uTSTBI4t
B (63)bill of exchange 汇票 ;PBybR
W
B (64)bill of landing 提单 ISp'4H7R+N
B (65)bill of materials 用料预计单 Iy2KOv@a5
B (66)bill payable 应付票据 pO2Y'1*
B (67)bill receivable 应收票据 '[XtARtY`
B (68)bin card 存货记录卡 !W^b:qjJ
B (69)bonus 红利 3] *_*<D
B (70)book-keeping 薄记 "cK@Yo
B (71)Boston classification 波士顿分类 4V$DV!dPQ}
B (72)breakeven chart 保本图 Q%x |
B (73)breakeven point 保本点 }w,^]fC:
B (74)breaking-down time 复位时间 xj1FCT2
B (75)budget 预算 EQ;,b4k?&g
B (76)budget center 预算中心 8Z^9r /%*Z
B (77)budget cost allowance 预算成本折让 7DG{|%\HF
B (78)budget manual 预算手册 |.]:#)^X?
B (79)budget period 预算期间 3L;GfYr0
B (80)budgetary control 预算控制
P[l?
B (81)budgeted capacity 预算生产能力 s@WF [S7D
B (82)burden 制造费用 #
U 46Au
B (83)business center 经营中心 @M:Uf7
B (84)business entity 营业个体 3EM=6\#q
B (85)business unit 经营单位 ";I|\ T
B (86)buy-out management 管理性购买产权 L(a){<c
B (87)by-product 副产品 #i#4h< R
C (88)called-up share capital 催缴股本 ,mu=#}a@}
C (89)capacity 生产能力 f* +eu @
C (90)capacity ratios 生产能力比率 &=seI c>x@
C (91)capital 资本 >
xc7Hr~
C (92)capital assets pricing model资本资产计价模式 G=
[ =[o\
C (93)capital commitment 承诺资本 ;:w ?&4
C (94)capital employed 已运用的资本 {"c S:u
C (95)capital expenditure 资本支出 kF09t5 Lr
C (96)capital expenditureauthorization 资本支出核准 m{U+aqAQK
C (97)capital expenditure control 资本支出控制 U~,~ GU=X
C (98)capital expenditure proposal资本支出申请 yK1Z&7>J>
C (99)capital funding planning 资本基金筹集计划 w( sD}YA)
C (100)capital gain 资本收益 -I#]#i@gX
C (101)capital investment appraisal资本投资评估 ;NyX9&@
C (102)capital maintenance 资本保全 Dm,*G`Js
C (103)capital resource planning 资本资源计划 kfod[* 3
C (104)capital surplus 资本盈余 mOLP77(o
C (105)capital turnover 资本周转率 %&c+} m
C (106)card 记录卡 jKOjw#N
C (107)cash 现金 8=]R6[,fD
C (108)cash account 现金账户
\= M*x
C (109)cash book 现金账薄 F2;k 6M@
C (110)cash cow 金牛产品 7?@s.Sz|fV
C (111)cash flow 现金流量 9~6FWBt
C (112)cash discounted 现金贴现 1gq(s2 izy
C (113)cash flow budget 现金流量预算 '?q \mi
C (114)cash flow statement 现金流量表 MjO.s+I
C (115)cash ledger 现金分类账 OygR5s +
C (116)cash limit 现金限额 H.8f-c-4we
C (117)CCA 现时成本会计 g3p*OYf
C (118)center 中心 %fS__Tb#u
C (119)changeover time 变更时间 6LGy 0dWpG
C (120)chartered entity 特许经济个体 r ek89.p
C (121)cheque 支票 7=YjY)6r^
C (122)cheque register 支票登记薄 A4}6hG#
C (123)coin analysis 零钱分类 tgu}^TfKkg
C (124)classification 分类 6cCC+
*V{
C (125)clock card 工时卡 qO yg&]7
C (126)code 代码 {x3"/sF
C (127)commitment accounting 承诺确认会计 DE GEr-
C (128)common cost 共同成本 67 Z.aaXD1
C (129)company limited byguarantee 有限担保责任公司 QLq^[ >n
C (130)company limited shares 股份有限公司 Et\z ^y
C (131)competitive position 竞争能力状况 Ig&=(Kmr
C (132)concept 概念 >680} \S
C (133)conglomerate 跨行业企业 93z oJiLRf
C (134)consistency concept 一致性概念 VA9"
Au
C (135)consolidated accounts 合并报表
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C (136)consolidation accounting 合并会计 PD @]2lY(
C (137)consortium 财团 UjNe0jt% s
C (138)contingency plan 应急计划 ogt<vn g
C (139)contingent liabilities 或有负债 eOZ0L1JM!
C (140)continuous operation 连续生产 !,rp|
C (141)contra 抵消 xWY%-CWY.
C (142)contract cost 合同成本 ;\N{z6
C (143)contract costing 合同成本计算 LY}9$1G]
C (144)contribution 贡献毛益 `0@onDQVc=
C (145)contribution centre 贡献中心 7$ vs X
C (146)contribution chart 贡献图 o% ZtE
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 NaeG2>1
C (148)contribution to salesration 贡献毛益对销售比率 CzP?J36W ^
C (149)control 控制 %3L4&W _T
C (150)control account 控制帐户 l_K =7\N
C (151)control limits 控制限度 z(sfX}%
C (152)controllability concept 可控制概念 Tw:j}ERq
C (153)controllable cost 可控制成本 W^}fAcQKH
C (154)conversion cost 加工成本 }O_kbPNw
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 \,YF['Qq
C (156)corporate appraisal 公司评估 c/fU0 cA@
C (157)corporate planning 公司计划 3 $fzqFo
C (158)corporate social reporting 公司社会报告 ?0%yDq1_
C (159)corporation 股份公司 0n5{Wr$
C (160)cost 成本 :'*;>P
.(
C (161)cost account 成本帐户 f(Vr &X
C (162)cost accounting 成本会计 W\JbX<mQ
C (163)cost accounting manual 成本手册 LvlVZjT
C (164)cost accounts calendar 成本报表的日历时间 9#K,@X5 j
C (165)cost adjustment 成本调整 [LDV*79Z
C (166)cost allocation 成本分配 ZT* RD2,
C (167)cost apportionment 成本分摊 !(:R=J_h
C (168)cost attribution 成本归属 OhC%5 =a7
C (169)cost audit 成本审计 /U
|@sw4
C (170)cost behaviour 成本性态 gq[|>Rs75
C (171)cost benefit analysis 成本效益分析 #t.)4$
C (172)cost center 成本中心 [M L%u$-
C (173)cost driver 成本动因
