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注会《审计》英语常用词汇 /E\
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1.audit 审计 V5rS T +
2.attestation 鉴证 %V nbmoO
3.credibility 可信赖程度 )E o)t>
4.audit of financial statements 财务报表审计 ZMq6/G*fD
5.agreed-upon procedures 执行商定程序 Gn&4V}F
6.high levels of assurance 高水平保证 hodgDrmO/
7.compilation 编制 ~sXcnxLz
8.reliability 可靠性 O6OP =K!t:
9.relevance 相关性 4F{70"a
10.professional skepticism 职业谨慎 5D'\b}*lJ}
11.objectivity 客观性 ' <=+;q
12. professional competence 专业胜任能力 /~<@ *-'
13.Senior/CPA-in-charge 项目经理 >qF CB\(
14.audit engagement letter 业务约定书 gN"7be&J
15.recurring audit 连续审计 T~='5iy|
16.the client 委托人 a0#J9 O_
17.change CPA 更换注册会计师 gdQv p=v]
18.the existing CPA 现任注册会计师 j?+X\ PtQ
19.the successor CPA 后任注册会计师 %QP0
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 X93!bB
22.expert 专家 W ILMH`
23.the board of directors 董事会 &mx)~J^m
24.knowledge of the entity‘ s business 了解被审计单位情况 {Ja!~N;3
25.assess material misstatement risks评估重大错报风险 - RU=z!{
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 ^RI?ybDd
27.a general knowledge of —— 初步了解―――的情况 @qYp>|AF
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 NN ?`"Fww
30.minutes of meeting 会议纪要 y9Us n8
31.business risks 经营风险 &:` U&06q
32.appropriateness 适当性 Qr{E[6
33.accounting estimate 会计估计 M "94#.dKK
34.management representations 管理层声明 ^\ S ~?0^m
35.going concern assumption 持续经营假设 {Sj9%2'M)
36.audit plan 审计计划 ]'=)2
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37.significant audit areas 重点审计领域 L}pt)w*V1j
38.error 错误 FFEfI4&SfS
39.fraud舞弊 k5kxQhPf
40.modified or additional procedures 修改或追加审计程序 :Nz2z[W$
41.misappropriation of assets 侵占资产 "9Q4 0w\
42.transactions without substance 虚假交易 TJR:vr
43.unusual pressures 异常压力 P`cq H(
44.the suspected noncompliance 涉嫌存在违法行为 CTZ8Da^
45.materialiy 重要性 yb KWOp:O
46.exceed the materiality level 超过重要性水平 UWo]s.
47.approach the materiality level 接近重要性水平 tu66'z
48.an acceptably low level 可接受水平
z\%6 7C
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 ,1+y/{ S
50.misstatements or omissions 错报或漏报 YF>m$?;
51.aggregate 总计 m0 a?LY
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 MjC_ ( cs
54.perform additional audit procedures 实施追加的审计程序 R[hzMU}KB
55.audit risk 审计风险 YOmM=X+'H
56.detection risk 检查风险 Tq[kl'_
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 waj0"u^#
59.tolerable misstatement 可容忍错报 7%|~ >
60.the acceptable level of detection risk 可接受的检查风险 %2{ %Obp'
61.assessed level of material misstatement risk 重大错报风险的评估水平 ud'-;W
62.simall business 小规模企业 .Z
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63.accounting system 会计系统 eEv@}1~
64.test of control 控制测试 ?Yth0O6?sb
65.walk-through test 穿行测试 ( Fh s "
66.communication 沟通 #PH~1`vl
67.flow chart 流程图 @a0DT=>d T
68.reperformance of internal control 重新执行 FW G6uKv
69.audit evidence 审计证据 st:`y=F _
70.substantive procedures 实质性程序 9C WezI+
71.assertions 认定 a C \MJ
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72.esistence 存在 ?En O"T.
73.occurrence 发生
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74.completeness 完整性 q!u~jI9 j
75.rights and obligations 权利和义务 @ ] DVD
76.valuation and allocation 计价和分摊 7>))D'l57
77.cutoff 截止 P uA9X[=
78.accuracy 准确性 % ,@e^3B
79.classification 分类 i/`m`qdg
80.inspection 检查 SBfT20z[
81.supervision of counting 监盘 %u5L!W&
82.observation 观察 DpvI[r//'*
83.confirmation 函证 pS'FI@.'{
84.computation 计算 pm
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85.analytical procedures 分析程序 ~O
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86.vouch 核对 ?R$F)g7<
87.trace 追查 <oT^ A|JFj
88.audit sampling 审计抽样 1A M!8VR2
89.error 误差 [ 0KlC1=
90.expected error 预期误差 = C8 ?M
91.population 总体 V) ~.~2$
92.sampling risk 抽样风险 <6 6X Xh .
93.non- sampling risk 非抽样风险 (3 Two}
94.sampling unit 抽样单位 q1"$<# t
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 T?tgd J
97.the risk of under reliance 信赖不足风险 p'*>vk
98.the risk of over reliance 信赖过度风险 p6# g;$V $
99.the risk of incorrect rejection 误拒风险 IoQEtA
100. the risk of incorrect acceptance 误受风险 g(qJN<R C/
101.working trial balance 试算平衡表 lm-dW'7&
102.index and cross-referencing 索引和交叉索引 w[zje
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103.cash receipt 现金收入 v1+3}5b'uF
104.cash disbursement 现金支出 @s ?
105.bank statement 银行对账单 bYpnt V
106.bank reconciliation 银行存款余额调节表 Q kEvw<
107.balance sheet date 资产负债表日 @ "Fme-~
108.net realizable value 可变现净值 ]
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109.storeroom 仓库 pN:Kdi
110.sale invoice 销售发票 bLi j7K 2H
111.price list 价目表 =jOv] /
112.positive confirmation request 积极式询证函 ; >hNt
113.negative confirmation request 消极式询证函 !;Yg/'vD-
114.purchase requisition 请购单 Xq g@ e:g
115.receiving report 验收报告 hV8[@&Sx3
116.gross margin 毛利 *'.|9W
117.manufacturing overhead 制造费用 l T(WD}OS
118.material requisition 领料单 /Y
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119.inventory-taking 存货盘点 v7BA[
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120.bond certificate 债券 _~IR6dKE
121.stock certificate 股票 jnK WZ/R
122.audit report 审计报告 ^84G%)`&
123.entity 被审计单位 o{* e'4
124.addressee of the audit report 审计报告的收件人 8_BV:o9kL
125.unqualified opinion 无保留意见 v
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126.qualified opinion 保留意见 8= B|C'>
127.disclaimer of opinion 无法表示意见 0%&1\rm+j
128.adverse opinion 否定意见 +Mo9kC
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A (1)ABC 作业基础成本计算 $+8cc\fq
A (2)absorbed overhead 已吸收制造费用
f HE <(
A (3)absorption costing 吸收成本计算 bH7X'%r
A (4)account 账户,报表 /32Fy`KV
A (5)accounting postulate 会计假设 j Sh5!6O
A (6)accounting series release 会计公告文件 8Wrh]egu1
A (7)accounting valuation 会计计价 L[oui,}_
A (8)account sale 承销清单
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A (9)accountability concept 经营责任概念 cs,N <|
A (10)accountancy 会计职业 twL3\
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A (11)accountant 会计师 dp A jR
A (12)accounting 会计 :~b3^xhc^
A (13)agency cost 代理成本 ]fx"4qKM
A (14)accounting bases 会计基础 @Lpq~ 1eZB
A (15)accounting manual 会计手册 .b3Qfxc>
A (16)accounting period 会计期间 B:b5UD
A (17)accounting policies 会计方针 3 GaQk-
A (18)accounting rate of return 会计报酬率 a,@]8 r-"
A (19)accounting reference date 会计参照日 Y>|B;Kj0(
A (20)accounting reference period 会计参照期间 KyVQh8
A (21)accrual concept 应计概念 bU>U14ix<
A (22)accrual expenses 应计费用 FOv=!'S o
A (23)acid test ration 速动比率(酸性测试比率) +X#vVD3"
A (24)acquisition 购置 W]"zctE
A (25)acquisition accounting 收购会计 /f:dv?!km
A (26)activity based accounting 作业基础成本计算 %+ @O#P
A (27)adjusting events 调整事项 .Xfq^'I[
A (28)administrative expenses 行政管理费 ''q@>
A (29)advice note 发货通知 /7a BDc-v
A (30)amortization 摊销 0LPig[
A (31)analytical review 分析性检查 y6ECdVF
A (32)annual equivalent cost 年度等量成本法
y?[ v=j*U
A (33)annual report and accounts 年度报告和报表 .f*4T4eR-
A (34)appraisal cost 检验成本 h;C5hU 4P
A (35)appropriation account 盈余分配账户 Eza`Z`
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A (36)articles of association 公司章程细则 p#ol*m 5wE
A (37)assets 资产 *;l] 8.
A (38)assets cover 资产保障 N|8P
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A (39)asset value per share 每股资产价值 9A/\h3HrJ
A (40)associated company 联营公司 B8nf,dj?X
A (41)attainable standard 可达标准 Jv>gwV{
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A (42)attributable profit 可归属利润 \l'
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A (43)audit 审计 3B1X Zm
A (44)audit report 审计报告
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A (45)auditing standards 审计准则 {'XggI%
A (46)authorized share capital 额定股本 lW+\j3?Z$
A (47)available hours 可用小时 ZOft.P O
A (48)avoidable costs 可避免成本 NTdi xfR
B (49)back-to-back loan 易币贷款 j2Cks_$:
B (50)backflush accounting 倒退成本计算 fL_4uC i\
B (51)bad debts 坏帐 g-Mj.owu=
B (52)bad debts ratio 坏帐比率 Y'c>:;JEe
B (53)bank charges 银行手续费
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B (54)bank overdraft 银行透支 "9m2/D`=
B (55)bank reconciliation 银行存款调节表 3p3 9`"~
B (56)bank statement 银行对账单 ) brVduB
B (57)bankruptcy 破产 Y#!UPhg<
B (58)basis of apportionment 分摊基础 *i \Qo
B (59)batch 批量 ?+_Gs;DGVE
B (60)batch costing 分批成本计算 zO~8?jDN4|
B (61)beta factor B(市场)风险因素 d:ARf
B (62)bill 账单 "oTHq]Ku
B (63)bill of exchange 汇票 K0H'4' I
B (64)bill of landing 提单 V^7V[(~`
B (65)bill of materials 用料预计单 TlXI|3Ip
B (66)bill payable 应付票据 R{W E\T '
B (67)bill receivable 应收票据 'z0:Ccbj
B (68)bin card 存货记录卡 8J=? 5
B (69)bonus 红利 /,89p&h
B (70)book-keeping 薄记 fRrvNj0{ V
B (71)Boston classification 波士顿分类 {E
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B (72)breakeven chart 保本图 NgADKrDU
B (73)breakeven point 保本点 s:OFVlC %\
B (74)breaking-down time 复位时间 t0/p]=+.p/
B (75)budget 预算 {\S+#W\
B (76)budget center 预算中心 FemC Lvu
B (77)budget cost allowance 预算成本折让 CUO+9X-<8
B (78)budget manual 预算手册 VLS0XKI)
B (79)budget period 预算期间 ZO!I .
B (80)budgetary control 预算控制 zA
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B (81)budgeted capacity 预算生产能力 XxT#X3D/,"
B (82)burden 制造费用 FYOD
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B (83)business center 经营中心 N
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B (84)business entity 营业个体 !,l9@eJQ
B (85)business unit 经营单位 IC#>X 5
B (86)buy-out management 管理性购买产权 ?Eg (Gu.J
B (87)by-product 副产品 0]>u )%
C (88)called-up share capital 催缴股本 pA`+hQNN
C (89)capacity 生产能力
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C (90)capacity ratios 生产能力比率 N/]o4o
C (91)capital 资本 q`|LRz&al
C (92)capital assets pricing model资本资产计价模式 G % N
$C
C (93)capital commitment 承诺资本 m$`RcwO
C (94)capital employed 已运用的资本 Jp
j}@,
C (95)capital expenditure 资本支出 P::TO-C
C (96)capital expenditureauthorization 资本支出核准 g3Ec"_>P
C (97)capital expenditure control 资本支出控制 * 1 T&
C (98)capital expenditure proposal资本支出申请 &Flglj~7l
C (99)capital funding planning 资本基金筹集计划 M8INk,si
C (100)capital gain 资本收益 `Y
BC
C (101)capital investment appraisal资本投资评估 W c,_RN-
C (102)capital maintenance 资本保全 x1Lb*3Fe
C (103)capital resource planning 资本资源计划 ` BDLW%aL
C (104)capital surplus 资本盈余 kv8F ko
C (105)capital turnover 资本周转率 4A@NxihH
C (106)card 记录卡 So {x]x:f
C (107)cash 现金 j;
']cWe
C (108)cash account 现金账户 . EpV;xq}
C (109)cash book 现金账薄 P.6nA^hXB
C (110)cash cow 金牛产品 ,^?^ dB
C (111)cash flow 现金流量 @L>q (Kg
C (112)cash discounted 现金贴现 3Th'p aMG
C (113)cash flow budget 现金流量预算 -c(F
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C (114)cash flow statement 现金流量表 2 uG0/7
C (115)cash ledger 现金分类账 W [Of|?
C (116)cash limit 现金限额 [!!o-9b
C (117)CCA 现时成本会计 ;E@G`=0St
C (118)center 中心 e .]K L('
C (119)changeover time 变更时间 0="%Y ^N
C (120)chartered entity 特许经济个体 r9X?
PA0f
C (121)cheque 支票 nFE4qm
C (122)cheque register 支票登记薄 : Mb%A
C (123)coin analysis 零钱分类 kz{/(t
C (124)classification 分类 0*%Z's\M"
C (125)clock card 工时卡 0%,!jW{`
C (126)code 代码 &@%W29:
C (127)commitment accounting 承诺确认会计 k:* S&$S!E
C (128)common cost 共同成本 xG}(5Tt
C (129)company limited byguarantee 有限担保责任公司 e:DkGy`-s
C (130)company limited shares 股份有限公司 9dFy"yxYa
C (131)competitive position 竞争能力状况 ;} und*q
C (132)concept 概念 D-8O+.@
C (133)conglomerate 跨行业企业 k spTp>~
C (134)consistency concept 一致性概念 ' pm2n0
C (135)consolidated accounts 合并报表 /3A^I{e74
C (136)consolidation accounting 合并会计 ZPiq-q
C (137)consortium 财团 :q=%1~Idla
C (138)contingency plan 应急计划 +lJG(Qd
C (139)contingent liabilities 或有负债 zV:pQRbt.
C (140)continuous operation 连续生产 EPS={w$'s
C (141)contra 抵消 *4_jA](
C (142)contract cost 合同成本 gf sI6/Y
C (143)contract costing 合同成本计算 ZaeqOVp/j
C (144)contribution 贡献毛益 ;w'D4p= P
C (145)contribution centre 贡献中心 HOw -]JSP2
C (146)contribution chart 贡献图 r;>*_Oc7g
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 |3F02
C (148)contribution to salesration 贡献毛益对销售比率 ~GTz:nC*
C (149)control 控制 <.pU
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C (150)control account 控制帐户 ?g?L3vRK
C (151)control limits 控制限度 Wi[ ~fI8^!
C (152)controllability concept 可控制概念 -`<kCW"
C (153)controllable cost 可控制成本 hc~s"Atck
C (154)conversion cost 加工成本 |_o=^?z'
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 uvtF _P/
C (156)corporate appraisal 公司评估 ktj]:rCkF
C (157)corporate planning 公司计划 wB.Nn/p
C (158)corporate social reporting 公司社会报告 wSb 1"a
C (159)corporation 股份公司 U Z.=aQ}M
C (160)cost 成本 8aO~/i:(.
C (161)cost account 成本帐户 $Z|f fc1
C (162)cost accounting 成本会计 b'J'F;zh>
C (163)cost accounting manual 成本手册 Z N! 4;
C (164)cost accounts calendar 成本报表的日历时间 H,+I2 tEs
C (165)cost adjustment 成本调整 XEn *?.e
C (166)cost allocation 成本分配 I?"q/Ub~h
C (167)cost apportionment 成本分摊 `VKf3&|<A
C (168)cost attribution 成本归属 ?47@ o1
C (169)cost audit 成本审计 Z ZcEt
C (170)cost behaviour 成本性态 _D y m{! t
C (171)cost benefit analysis 成本效益分析 <,3^|$c%
C (172)cost center 成本中心 h.-@ F
C (173)cost driver 成本动因
