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注会《审计》英语常用词汇 q~:k[@`.
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1.audit 审计 8!{F6DG
2.attestation 鉴证 0SLS;s.GX
3.credibility 可信赖程度 Mk@%Wuxg2
4.audit of financial statements 财务报表审计 .#y.:Pb|e
5.agreed-upon procedures 执行商定程序 Y5Jrkr)k
6.high levels of assurance 高水平保证 %) 8 UyZG
7.compilation 编制 BiUbg6T.G
8.reliability 可靠性 +\n8##oAI
9.relevance 相关性 U (cV#@Y
10.professional skepticism 职业谨慎 w qLY
\
11.objectivity 客观性 z<c@<M=Q*
12. professional competence 专业胜任能力 >|22%Y VX
13.Senior/CPA-in-charge 项目经理 \d#|n u
14.audit engagement letter 业务约定书 k&PxhDf
15.recurring audit 连续审计 L<**J\=7M
16.the client 委托人 }?jL;CCe
17.change CPA 更换注册会计师 ~4fjFo& _\
18.the existing CPA 现任注册会计师 `Al( AT(p
19.the successor CPA 后任注册会计师 0R%R2p'wG
20.the preceding CPA前任注册会计师 &k4)&LQJ
21.issue the audit report 出具审计报告 R4Vi*H
22.expert 专家
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23.the board of directors 董事会 >F~]r$G
24.knowledge of the entity‘ s business 了解被审计单位情况 0HRLT gIC
25.assess material misstatement risks评估重大错报风险 8QN#Pa Y
26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围 OZ6g u$
n*
27.a general knowledge of —— 初步了解―――的情况 6Tn.56 X
28.a more knowledge of—— 进一步了解的情况 pIy+3 &\e;
29.the prior year‘s working papers 以前年度工作底稿 G 'sEbw'[
30.minutes of meeting 会议纪要 W7QcDR y6
31.business risks 经营风险 - W5ml
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32.appropriateness 适当性 HTz&h#)JQ
33.accounting estimate 会计估计 Z; 6v`;[
34.management representations 管理层声明 uIk B &
35.going concern assumption 持续经营假设 VnB"0 "%w
36.audit plan 审计计划 `}YCUm[SI
37.significant audit areas 重点审计领域 e-dpk^-
38.error 错误 5P'<X p
39.fraud舞弊 @3hA\3ot^
40.modified or additional procedures 修改或追加审计程序 ~al4`:rRx1
41.misappropriation of assets 侵占资产 Qyr^\a;k'
42.transactions without substance 虚假交易 W9ZfD~(3-
43.unusual pressures 异常压力 wua`e <"
44.the suspected noncompliance 涉嫌存在违法行为 CE19V:zp
45.materialiy 重要性 t`6R)'
46.exceed the materiality level 超过重要性水平 kCO`J AH#
47.approach the materiality level 接近重要性水平 e==}
qQ
48.an acceptably low level 可接受水平 cZ{-h
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 T(E$0a)#
50.misstatements or omissions 错报或漏报 G:HPd.ay
51.aggregate 总计 k/&~8l .$
52.subsequent events 期后事项 ]YP J.[n
53.adjust the financial statements 调整财务报表 %B&y^mZv*\
54.perform additional audit procedures 实施追加的审计程序 H +O7+=&
55.audit risk 审计风险 *-gd k9
56.detection risk 检查风险 y3 vDKZ
57.inappropriate audit opinion 不适当的审计意见 $y\ \ ?
58.material misstatement 重大的错报 D l2`b">u
59.tolerable misstatement 可容忍错报 ~9N n8g6
60.the acceptable level of detection risk 可接受的检查风险 gn>qd6P
61.assessed level of material misstatement risk 重大错报风险的评估水平 fZQC'Z>EX
62.simall business 小规模企业 MY]Z@
63.accounting system 会计系统 s%K 9;(RWI
64.test of control 控制测试 pDlU*&
65.walk-through test 穿行测试 FOA y'76p
66.communication 沟通 SL9]$M mJn
67.flow chart 流程图 M PhG:^g
68.reperformance of internal control 重新执行 %z}{jqD&:X
69.audit evidence 审计证据 A.@S>H'P
70.substantive procedures 实质性程序 OaeGukhX&
71.assertions 认定 {_GhS%
72.esistence 存在 >}tm8|IHoo
73.occurrence 发生 aXAV`%b
74.completeness 完整性 .</`#
75.rights and obligations 权利和义务 dX4"o?KD>
76.valuation and allocation 计价和分摊 5.KhI <[
77.cutoff 截止 Z= P]U
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78.accuracy 准确性 vN`2KCl~3
79.classification 分类 =i_
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80.inspection 检查 o(= \FN
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81.supervision of counting 监盘 HAo f,* h$
82.observation 观察 _sEk Kh8x
83.confirmation 函证 sYQ =nL
84.computation 计算 |~ 'PEY
85.analytical procedures 分析程序 ?pS,?>J f
86.vouch 核对 VM
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87.trace 追查 E;Akm':
88.audit sampling 审计抽样 _O76Aw-@l
89.error 误差 h[|c?\E
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90.expected error 预期误差 +HGPn0 As
91.population 总体 v1s.j2T
92.sampling risk 抽样风险 @2>A\ 0U
93.non- sampling risk 非抽样风险 [8F1rZ&
94.sampling unit 抽样单位 lr> P/W\
95.statistical sampling 统计抽样 D %CKkQ<u2
96.tolerable error 可容忍误差 oCw
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97.the risk of under reliance 信赖不足风险 Y8 c#"vm(
98.the risk of over reliance 信赖过度风险 Pz +2(Z
99.the risk of incorrect rejection 误拒风险 ws!pp\F
100. the risk of incorrect acceptance 误受风险 FaNr}$Pe
101.working trial balance 试算平衡表 c Z
6Zx]
102.index and cross-referencing 索引和交叉索引 %XX(x'^4
103.cash receipt 现金收入 ) =KD
104.cash disbursement 现金支出 &: K!$W
105.bank statement 银行对账单 !
p&[:+qN
106.bank reconciliation 银行存款余额调节表 ?AMn>v
107.balance sheet date 资产负债表日 f6\`eLG i1
108.net realizable value 可变现净值 ! ^~
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109.storeroom 仓库 /I`A wCx
110.sale invoice 销售发票 = ;hz,+
111.price list 价目表 4 f)B@A -
112.positive confirmation request 积极式询证函 |ia#Elavo
113.negative confirmation request 消极式询证函 P2U^ %_~
114.purchase requisition 请购单 ~F gxhK2+
115.receiving report 验收报告 d) i:-#Q
116.gross margin 毛利 Q L 0
117.manufacturing overhead 制造费用 4 ^3}+cJ7j
118.material requisition 领料单 <'{*
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119.inventory-taking 存货盘点 7gX#^YkE+k
120.bond certificate 债券 ]Alv5?E60
121.stock certificate 股票 t)! (s,;T
122.audit report 审计报告 J>@T'#
123.entity 被审计单位 zWN<"[agc
124.addressee of the audit report 审计报告的收件人 O)bc8DyI
125.unqualified opinion 无保留意见 0j}!4D+
126.qualified opinion 保留意见 hH&A1 vUv
127.disclaimer of opinion 无法表示意见 zl a^j,
128.adverse opinion 否定意见 - rn%ASye
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A (1)ABC 作业基础成本计算
ECZ`I Z.
A (2)absorbed overhead 已吸收制造费用 gK_^RE9~
A (3)absorption costing 吸收成本计算 /AT2<w
A (4)account 账户,报表 v (|Arm?
A (5)accounting postulate 会计假设 No|T#=BZ[
A (6)accounting series release 会计公告文件 S2;u!f
A (7)accounting valuation 会计计价 t<F* ODn
A (8)account sale 承销清单 ZOAHM1ci
A (9)accountability concept 经营责任概念 #N?VbDK9_
A (10)accountancy 会计职业 E.V lz^B
A (11)accountant 会计师 ,Y) 7M3I
A (12)accounting 会计 3PLYC}Jq
A (13)agency cost 代理成本 0*=[1tdWY
A (14)accounting bases 会计基础 bfE4.YF
A (15)accounting manual 会计手册 !R`E+G@
A (16)accounting period 会计期间 4r+@7hnK
A (17)accounting policies 会计方针 b.N$eJl Q&
A (18)accounting rate of return 会计报酬率 3ql
Y=5Y
A (19)accounting reference date 会计参照日 uK6'TJ
A (20)accounting reference period 会计参照期间 y -.<iq
A (21)accrual concept 应计概念 r o % Jg
A (22)accrual expenses 应计费用 Q\ QSnMM&]
A (23)acid test ration 速动比率(酸性测试比率) R^hlfKnt
A (24)acquisition 购置 %X5p\VS\7
A (25)acquisition accounting 收购会计 wr) \GJ#>
A (26)activity based accounting 作业基础成本计算 v,[E*q MN
A (27)adjusting events 调整事项 eBZ94rA]
A (28)administrative expenses 行政管理费 io[ >`@=
A (29)advice note 发货通知 !l(O$T9 T
A (30)amortization 摊销 :{g;J
A (31)analytical review 分析性检查 '{ $7Dbo
A (32)annual equivalent cost 年度等量成本法 # CV ;Np
A (33)annual report and accounts 年度报告和报表 ?LwB F;Y
A (34)appraisal cost 检验成本 I2&R+~ktR
A (35)appropriation account 盈余分配账户 z] 49dCN
A (36)articles of association 公司章程细则 k#oe:u`<
A (37)assets 资产 {%&!x;%
A (38)assets cover 资产保障 B - 1Kfc
A (39)asset value per share 每股资产价值 kMz*10$gn
A (40)associated company 联营公司 = $w QA
A (41)attainable standard 可达标准 Q?g#?z&Pu\
(i1q ".
A (42)attributable profit 可归属利润 O30eq 7(
A (43)audit 审计 )w_hbU_Pb&
A (44)audit report 审计报告 ~ VKuRli|m
A (45)auditing standards 审计准则 qlNB\~HCe
A (46)authorized share capital 额定股本 >7$h
A (47)available hours 可用小时 nu6p{_M
A (48)avoidable costs 可避免成本 %(X^G
L
B (49)back-to-back loan 易币贷款 r ,r"?}Z
B (50)backflush accounting 倒退成本计算 8
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B (51)bad debts 坏帐 _kZ&t_]
B (52)bad debts ratio 坏帐比率 a
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B (53)bank charges 银行手续费 k^{}p8;3
B (54)bank overdraft 银行透支 qy dRmi
B (55)bank reconciliation 银行存款调节表 cHAq[Ebp2!
B (56)bank statement 银行对账单 W
[G5+*i
B (57)bankruptcy 破产 n w
B (58)basis of apportionment 分摊基础 = e"RE/q2
B (59)batch 批量 x,fX mgE
B (60)batch costing 分批成本计算 tJa
*(%Z?f
B (61)beta factor B(市场)风险因素 ml1My1
B (62)bill 账单
B;A< pNT
B (63)bill of exchange 汇票 UfNcI[xr
B (64)bill of landing 提单 ']:>Ww. S
B (65)bill of materials 用料预计单 ,{jF )NQaP
B (66)bill payable 应付票据 +UX~TT :
B (67)bill receivable 应收票据 +=Y$v2BZA3
B (68)bin card 存货记录卡 f{w[H S,z
B (69)bonus 红利 @#>YU
B (70)book-keeping 薄记 1Xkl.FcFw
B (71)Boston classification 波士顿分类 nkO4~p
B (72)breakeven chart 保本图 f~R`RBZ]9
B (73)breakeven point 保本点 89YG
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B (74)breaking-down time 复位时间 zL Sha\X
B (75)budget 预算 }08Sv=XM
B (76)budget center 预算中心
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B (77)budget cost allowance 预算成本折让 A5IW[Gu!
B (78)budget manual 预算手册 _x]q`[Dih
B (79)budget period 预算期间 [2.;gZj
B (80)budgetary control 预算控制 [+wLy3_
B (81)budgeted capacity 预算生产能力 ,KaO8^PB
B (82)burden 制造费用 x4CSUcKb
B (83)business center 经营中心 R/\ qDY,@
B (84)business entity 营业个体 ayZWt| iHA
B (85)business unit 经营单位 8FJPw"9
B (86)buy-out management 管理性购买产权 v m.%)F#@
B (87)by-product 副产品 Z5 Tu*u=
C (88)called-up share capital 催缴股本 bcUa'ZfN<
C (89)capacity 生产能力 C,) e7
C (90)capacity ratios 生产能力比率 lbj_ if;
C (91)capital 资本 |H'wDw8
C (92)capital assets pricing model资本资产计价模式 Kwo0%2Onkd
C (93)capital commitment 承诺资本 >f:OU,"
C (94)capital employed 已运用的资本 .F]"%RK[
C (95)capital expenditure 资本支出 d:g0XP
C (96)capital expenditureauthorization 资本支出核准 h/NI5
C (97)capital expenditure control 资本支出控制 |o#pd\
C (98)capital expenditure proposal资本支出申请 @0D
C (99)capital funding planning 资本基金筹集计划 L rhQG
C (100)capital gain 资本收益 0[92&:c,
C (101)capital investment appraisal资本投资评估 $|o[l.q2
C (102)capital maintenance 资本保全 )P#xny2
C (103)capital resource planning 资本资源计划 %T DY &@i=
C (104)capital surplus 资本盈余 uX8G<7O^
C (105)capital turnover 资本周转率 n
yx(0
C (106)card 记录卡 jP )VTk_
C (107)cash 现金 r}|a*dh'R
C (108)cash account 现金账户 9D
@}(t !
C (109)cash book 现金账薄 ;BW-ag \9
C (110)cash cow 金牛产品 "q7pkxEuJ
C (111)cash flow 现金流量 D%h_V>#z
C (112)cash discounted 现金贴现 S20E}bS:>
C (113)cash flow budget 现金流量预算 `e }6/~R`
C (114)cash flow statement 现金流量表 xF`
O ehVA
C (115)cash ledger 现金分类账 c{\x< Aw O
C (116)cash limit 现金限额 a9p6[qOcd
C (117)CCA 现时成本会计 Df}3^J ~JX
C (118)center 中心 ]Vd1fkXO0
C (119)changeover time 变更时间 zxy/V^mu
C (120)chartered entity 特许经济个体 qR^i5JH}u
C (121)cheque 支票 wmaj[e,h
C (122)cheque register 支票登记薄 T-.Bof (?w
C (123)coin analysis 零钱分类 |K'7BK_^J
C (124)classification 分类 o(Q ='kK
C (125)clock card 工时卡 : G0^t
C (126)code 代码 Yzih-$g
C (127)commitment accounting 承诺确认会计 0Rz",Mu>
C (128)common cost 共同成本 7s2e> 6Q [
C (129)company limited byguarantee 有限担保责任公司 JA
"
C (130)company limited shares 股份有限公司 xj. )
iegQ
C (131)competitive position 竞争能力状况 f4+}k GJN
C (132)concept 概念 M<3m/l%`Y
C (133)conglomerate 跨行业企业 & ` weW
C (134)consistency concept 一致性概念 n tD8:%m
C (135)consolidated accounts 合并报表 rE4qPzL
C (136)consolidation accounting 合并会计 H 2UR
C (137)consortium 财团 giu8EjzK
C (138)contingency plan 应急计划 FS6I?q#t
Q
C (139)contingent liabilities 或有负债
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C (140)continuous operation 连续生产 G-G\l?R(
C (141)contra 抵消
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C (142)contract cost 合同成本 W%P0X5Y Q
C (143)contract costing 合同成本计算 5dEek7wnf
C (144)contribution 贡献毛益 G/?j$T
C (145)contribution centre 贡献中心 IK|W^hH\8
C (146)contribution chart 贡献图 m95;NT1N/g
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 \++#adN:K
C (148)contribution to salesration 贡献毛益对销售比率 W*Ce1
C (149)control 控制 Y%YPR=j~ &
C (150)control account 控制帐户 R iCzH
C (151)control limits 控制限度 XFcI BWS
C (152)controllability concept 可控制概念 E@S5|CM
C (153)controllable cost 可控制成本 :~B'6b
C (154)conversion cost 加工成本 " (^1Dm$(
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 5JA5:4aev
C (156)corporate appraisal 公司评估 g TqtTd~L
C (157)corporate planning 公司计划 5wGc"JHm
C (158)corporate social reporting 公司社会报告 H_+ !.
C (159)corporation 股份公司 Czt>?8x`
C (160)cost 成本 DX4"}w
C (161)cost account 成本帐户 `|g*T~;
kC
C (162)cost accounting 成本会计 =U<6TP]{
C (163)cost accounting manual 成本手册 7|$
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C (164)cost accounts calendar 成本报表的日历时间 q
NE( @at
C (165)cost adjustment 成本调整 gj<Y+Dv>
C (166)cost allocation 成本分配 rw ]*Nxgr
C (167)cost apportionment 成本分摊 '3V?M;3|K
C (168)cost attribution 成本归属 S1a}9Z|
C (169)cost audit 成本审计 4XsKOv
C (170)cost behaviour 成本性态 62z"cFN
C (171)cost benefit analysis 成本效益分析 6$"0!fl>
C (172)cost center 成本中心 09C[B+>h
C (173)cost driver 成本动因
