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注会《审计》英语常用词汇 !b%,'f y)
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1.audit 审计 y< r44a_!
2.attestation 鉴证 v _-ls"l
3.credibility 可信赖程度 yv
${M u
4.audit of financial statements 财务报表审计 \r]('x3S
5.agreed-upon procedures 执行商定程序 yQS04Bl]
6.high levels of assurance 高水平保证 , ;'SVe%
7.compilation 编制 GUCM4jVT^
8.reliability 可靠性 uAb 03Q
9.relevance 相关性 ry,}F@P&
10.professional skepticism 职业谨慎 4
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11.objectivity 客观性 tG 7+7Z =
12. professional competence 专业胜任能力 t/Z!O
z6ZE
13.Senior/CPA-in-charge 项目经理 pSrsp r
14.audit engagement letter 业务约定书 &9 h
15.recurring audit 连续审计 / $OIlu
16.the client 委托人 6 ZHv,e`?
17.change CPA 更换注册会计师 NhtEW0xCr
18.the existing CPA 现任注册会计师 ` Y\Q Uj
19.the successor CPA 后任注册会计师 j@g!R!7)
20.the preceding CPA前任注册会计师 S%V%!803!
21.issue the audit report 出具审计报告 Qrz*Lvle h
22.expert 专家 (q k5f`O
23.the board of directors 董事会 Lnx2xoNk
24.knowledge of the entity‘ s business 了解被审计单位情况 3qcpf:
25.assess material misstatement risks评估重大错报风险 9R:(^8P8
26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围 aZ/yC S7
27.a general knowledge of —— 初步了解―――的情况 8AX3C s_G
28.a more knowledge of—— 进一步了解的情况 MVuP
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29.the prior year‘s working papers 以前年度工作底稿 tAt;bYjb\
30.minutes of meeting 会议纪要 O &\< F T5
31.business risks 经营风险 ;Yu>82o.:
32.appropriateness 适当性 h~.V[o 7=
33.accounting estimate 会计估计 J<-Fua^
34.management representations 管理层声明 iXnx1w
35.going concern assumption 持续经营假设 z{V8@q/
36.audit plan 审计计划 o(nHB
g
37.significant audit areas 重点审计领域 V"U~Q=`K
38.error 错误 j5A\y^Kv
39.fraud舞弊 (T2<!&0 @
40.modified or additional procedures 修改或追加审计程序 xx}'l:}2 ]
41.misappropriation of assets 侵占资产 `~K
Ak
42.transactions without substance 虚假交易 _6 /Qp`s
43.unusual pressures 异常压力 -s D:+Te
44.the suspected noncompliance 涉嫌存在违法行为 ~s0P FS7
45.materialiy 重要性 SOYDp;j
46.exceed the materiality level 超过重要性水平 mlmnkgl
]
47.approach the materiality level 接近重要性水平 0 Sz/c+ 6
48.an acceptably low level 可接受水平 tp
d|y|
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 kz|[*%10
50.misstatements or omissions 错报或漏报 Z_!9iA:X
51.aggregate 总计 p?KCVvx$
52.subsequent events 期后事项 *ig5Q(b*N
53.adjust the financial statements 调整财务报表 ~CJYQFt
54.perform additional audit procedures 实施追加的审计程序 `ITDTZ
J
55.audit risk 审计风险 %0Vc\M@"G
56.detection risk 检查风险 6vZt43"m?\
57.inappropriate audit opinion 不适当的审计意见 @nW'(x(
58.material misstatement 重大的错报 rcpvH}N:
59.tolerable misstatement 可容忍错报 aeQ{_SK
60.the acceptable level of detection risk 可接受的检查风险 ],!p p 3U
61.assessed level of material misstatement risk 重大错报风险的评估水平 U bpg92
62.simall business 小规模企业 Dj/Q1KY$m
63.accounting system 会计系统 )/i4YLO
64.test of control 控制测试 CVi<~7Am\
65.walk-through test 穿行测试
kv[OW"8t
66.communication 沟通 *E$H;wKs8
67.flow chart 流程图 !/[AQ{**T!
68.reperformance of internal control 重新执行 6pS Rum
69.audit evidence 审计证据 7?*~oVZW
70.substantive procedures 实质性程序 ,\Z8*Jr3Q
71.assertions 认定 KF*B
72.esistence 存在 >l6XZQ
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73.occurrence 发生 s-y'<(ll
74.completeness 完整性 7Ljs4>%l9j
75.rights and obligations 权利和义务 )vxVg*.Ee
76.valuation and allocation 计价和分摊
; \ Y-
77.cutoff 截止 Ynv 9v\n|
78.accuracy 准确性 N 7%=K9
79.classification 分类 A/ r;;S)%2
80.inspection 检查 5Xla_@WLW
81.supervision of counting 监盘 CA'hvXb.
82.observation 观察 Ebmqq#SHjX
83.confirmation 函证 #{.pQi})
84.computation 计算 O7E;W| ]
85.analytical procedures 分析程序 q |m#IVc
86.vouch 核对 xy2eJJq
87.trace 追查 Yk x&6M@t
88.audit sampling 审计抽样 mOgx&ns;j
89.error 误差 `=WzG"
90.expected error 预期误差 c| 8KT
91.population 总体 %@)U/G6s}
92.sampling risk 抽样风险 p=je"{
93.non- sampling risk 非抽样风险 Q q6%53
94.sampling unit 抽样单位 0` zm>fh}
95.statistical sampling 统计抽样 OqUE4. vIP
96.tolerable error 可容忍误差 -uS7~Ww.a
97.the risk of under reliance 信赖不足风险 +/1P^U /
98.the risk of over reliance 信赖过度风险 X*D5y8<
99.the risk of incorrect rejection 误拒风险 ,5%aP%
100. the risk of incorrect acceptance 误受风险 4p0IBfVG
101.working trial balance 试算平衡表 V~t u<"%
102.index and cross-referencing 索引和交叉索引 n$A(6]z5O
103.cash receipt 现金收入 4?* `:
104.cash disbursement 现金支出 "y3dwSS
105.bank statement 银行对账单 ?3e!A9x
106.bank reconciliation 银行存款余额调节表 R;N>#_9HU
107.balance sheet date 资产负债表日 7 zi^{]
108.net realizable value 可变现净值 C[HE4xF6
109.storeroom 仓库 6-Vl# Lyb
110.sale invoice 销售发票 qugPs(uQ
111.price list 价目表 ]ys 4
112.positive confirmation request 积极式询证函 ?.|wfBI
113.negative confirmation request 消极式询证函 U{.+*e18
114.purchase requisition 请购单 9 ^=t@
115.receiving report 验收报告 ahz@HX
116.gross margin 毛利 mDe+ M {/
117.manufacturing overhead 制造费用 &)/H?S;yN
118.material requisition 领料单 \^^hG5f
119.inventory-taking 存货盘点 bE%mgaOh
120.bond certificate 债券 I NFz
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121.stock certificate 股票 UOOR0$ 4
122.audit report 审计报告 (& a3v
123.entity 被审计单位 ! S$oaCxM
124.addressee of the audit report 审计报告的收件人 6='_+{
125.unqualified opinion 无保留意见 )Pa
nJHtU
126.qualified opinion 保留意见 XJV3oj
127.disclaimer of opinion 无法表示意见 /(
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128.adverse opinion 否定意见 .LhbhUEfn
D q_{ O
A (1)ABC 作业基础成本计算 5O4&BxQ~}
A (2)absorbed overhead 已吸收制造费用 FK/ro91L
A (3)absorption costing 吸收成本计算 b{
ubp
A (4)account 账户,报表 dk,
I?c &
A (5)accounting postulate 会计假设 QL|: (QM
A (6)accounting series release 会计公告文件 GurE7J^=
A (7)accounting valuation 会计计价 U3dR[*
A (8)account sale 承销清单 fQ?n(
A (9)accountability concept 经营责任概念 \? Oly171
A (10)accountancy 会计职业 Dk. 9&9mz
A (11)accountant 会计师 _|Kv~\G!
A (12)accounting 会计 Z-;uz
x
A (13)agency cost 代理成本 9_CA5?y$:
A (14)accounting bases 会计基础 * <h
A (15)accounting manual 会计手册 E.G h @i
A (16)accounting period 会计期间 ]!S)O|_D[
A (17)accounting policies 会计方针 FZ'>LZ
A (18)accounting rate of return 会计报酬率 }Rf :DmPE
A (19)accounting reference date 会计参照日 D;# Yn M3
A (20)accounting reference period 会计参照期间 n3@g{4~
A (21)accrual concept 应计概念 - EX3'
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A (22)accrual expenses 应计费用 WRU@i;l
A (23)acid test ration 速动比率(酸性测试比率) xF :poi
A (24)acquisition 购置 vN6]6nUOiT
A (25)acquisition accounting 收购会计 qjRiTIp9q
A (26)activity based accounting 作业基础成本计算 H:nu>pz t
A (27)adjusting events 调整事项 @| *Z0bn'
A (28)administrative expenses 行政管理费 a[{QlD^D
A (29)advice note 发货通知 1Qc(<gM
A (30)amortization 摊销 ne%OTr 4dD
A (31)analytical review 分析性检查 c h2e#Jf8
A (32)annual equivalent cost 年度等量成本法 7{/:,
A (33)annual report and accounts 年度报告和报表 z$im4'\c
A (34)appraisal cost 检验成本 4Hd@U&E
A (35)appropriation account 盈余分配账户 \gW\Sa ^
A (36)articles of association 公司章程细则 Q`wA"mw6k
A (37)assets 资产 eG)/&zQ8
A (38)assets cover 资产保障 .f!eRV.&
A (39)asset value per share 每股资产价值 t>=y7n&q
A (40)associated company 联营公司 H jY-b*B
A (41)attainable standard 可达标准 Q )|LiCR,
)PZ}^Fa
A (42)attributable profit 可归属利润 W3-Rs&se
A (43)audit 审计 06
W=(fY
A (44)audit report 审计报告 eVK<%r=
A (45)auditing standards 审计准则 7!840 :a?+
A (46)authorized share capital 额定股本 D+U/ ]sW
A (47)available hours 可用小时 `?|]: 7'<
A (48)avoidable costs 可避免成本 UDi3dH=
B (49)back-to-back loan 易币贷款 fkUH]CdaB
B (50)backflush accounting 倒退成本计算 ~v,KI ["o
B (51)bad debts 坏帐 :? XHZ
B (52)bad debts ratio 坏帐比率 V6 !73 iY
B (53)bank charges 银行手续费 0FR%<u
B (54)bank overdraft 银行透支 e~~k}2
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B (55)bank reconciliation 银行存款调节表 hO@v\@;r
B (56)bank statement 银行对账单 E @}j}/%'O
B (57)bankruptcy 破产 DlkKQ
B (58)basis of apportionment 分摊基础 ~ M>z
O#U6
B (59)batch 批量 i3WmD@
B (60)batch costing 分批成本计算 6V?&hq&t
B (61)beta factor B(市场)风险因素 !'t
2
B (62)bill 账单 |+=:x]#vV
B (63)bill of exchange 汇票 e /#&5ISk
B (64)bill of landing 提单 5J#g JFA
B (65)bill of materials 用料预计单 {%k;V ~
B (66)bill payable 应付票据 &,kB7 r"
B (67)bill receivable 应收票据 xla^A}{
B (68)bin card 存货记录卡 !?M_%fNE
B (69)bonus 红利 O]LuL&=s y
B (70)book-keeping 薄记 3\
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B (71)Boston classification 波士顿分类 1 ? hd
B (72)breakeven chart 保本图 ={0{X9t?'j
B (73)breakeven point 保本点 ?4?jG3p
B (74)breaking-down time 复位时间 /lok3J:
B (75)budget 预算 $I]x &cF
B (76)budget center 预算中心 v#2qwd3x
B (77)budget cost allowance 预算成本折让 9wJmX<Rm
B (78)budget manual 预算手册 =F-^RnO%\
B (79)budget period 预算期间 !Jp.3,\?~
B (80)budgetary control 预算控制 cMk%]qfVo8
B (81)budgeted capacity 预算生产能力 Llc|j&yHQ
B (82)burden 制造费用 CN>};>WlG
B (83)business center 经营中心 Sqt" G6<
B (84)business entity 营业个体 f?^xh
B (85)business unit 经营单位 )H, <i{80c
B (86)buy-out management 管理性购买产权 k GeME
B (87)by-product 副产品 *B}R4Y|g
C (88)called-up share capital 催缴股本 qNVw+U;2P
C (89)capacity 生产能力 WbzL!zLd!
C (90)capacity ratios 生产能力比率 ,#;ahwU~s
C (91)capital 资本 g]Ny?61
C (92)capital assets pricing model资本资产计价模式 hQx e0Pdt
C (93)capital commitment 承诺资本 gUtbCqDS
C (94)capital employed 已运用的资本 >
V}NG
C (95)capital expenditure 资本支出 k<hO9;#qpL
C (96)capital expenditureauthorization 资本支出核准 _ [tBLGXD
C (97)capital expenditure control 资本支出控制 ?0&>?-
?
C (98)capital expenditure proposal资本支出申请 qr;" K? NX
C (99)capital funding planning 资本基金筹集计划 *, *5s V
C (100)capital gain 资本收益 xEWa<P#.u
C (101)capital investment appraisal资本投资评估 L%s""nP
C (102)capital maintenance 资本保全 "G)?
E|
C (103)capital resource planning 资本资源计划 sb5kexGxkc
C (104)capital surplus 资本盈余 sgsMlZ
3/
C (105)capital turnover 资本周转率 ]F-6K
eBc
C (106)card 记录卡 x T>V ;aa\
C (107)cash 现金 bFXCaD!{G
C (108)cash account 现金账户 Di=6.gm[<
C (109)cash book 现金账薄 TrA Uu`?#
C (110)cash cow 金牛产品 y>1 8)8
C (111)cash flow 现金流量 }`]^LFU5
C (112)cash discounted 现金贴现 ? D'-{/ <4
C (113)cash flow budget 现金流量预算 0zNS;wvv&
C (114)cash flow statement 现金流量表 M<7*\1
C (115)cash ledger 现金分类账 j zp%.4/j
C (116)cash limit 现金限额 LEa:{s<:
C (117)CCA 现时成本会计 m&8_i`%<
C (118)center 中心
>S/>2e:
C (119)changeover time 变更时间 _{);n$ `
C (120)chartered entity 特许经济个体 Z 28@yD +
C (121)cheque 支票 Ob+c*@KiW
C (122)cheque register 支票登记薄 x B[#
a*
C (123)coin analysis 零钱分类 #2=3 0
C (124)classification 分类 h {b tT
C (125)clock card 工时卡 K)Ka"H
C (126)code 代码 mL+ps x+
C (127)commitment accounting 承诺确认会计 3Mt6iZW
C (128)common cost 共同成本 @#">~P|Hp
C (129)company limited byguarantee 有限担保责任公司 =T6\kz9)`
C (130)company limited shares 股份有限公司 h|Qh /jCX
C (131)competitive position 竞争能力状况 >8-
`
C (132)concept 概念 pqX=l%{4ES
C (133)conglomerate 跨行业企业 b5C #xxIO
C (134)consistency concept 一致性概念 0\A[a4crj
C (135)consolidated accounts 合并报表 hNfL /^w
C (136)consolidation accounting 合并会计 Hu.d^@V
C (137)consortium 财团 Ok\ UIi~
C (138)contingency plan 应急计划 ?y
kIi /
C (139)contingent liabilities 或有负债 L; <]wKs
C (140)continuous operation 连续生产 cl5 :|)
C (141)contra 抵消 5j %jhby?
C (142)contract cost 合同成本 0KE l +
C (143)contract costing 合同成本计算 Jr
zU-g
C (144)contribution 贡献毛益 "
8v
C (145)contribution centre 贡献中心 wvY$ s
;
C (146)contribution chart 贡献图 3f
x!\
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 +(T,d ]o]
C (148)contribution to salesration 贡献毛益对销售比率 [;+YO)
C (149)control 控制 wu3ZS LY
C (150)control account 控制帐户 &nn" :
C (151)control limits 控制限度 n"vI> _|G
C (152)controllability concept 可控制概念 aQuENsB
C (153)controllable cost 可控制成本 E O^0sF<
C (154)conversion cost 加工成本 *{Vyt5
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 Q}]u n]]Zt
C (156)corporate appraisal 公司评估 F u)7J4Z
C (157)corporate planning 公司计划 iuRXeiG8
C (158)corporate social reporting 公司社会报告 &kGSxYDk%
C (159)corporation 股份公司 R8_qZ;t:z
C (160)cost 成本 q m_\#r
C (161)cost account 成本帐户 ?/D#ql7
C (162)cost accounting 成本会计 2* N# %ZUX
C (163)cost accounting manual 成本手册 $on l iW|
C (164)cost accounts calendar 成本报表的日历时间 <KC gtO
C (165)cost adjustment 成本调整 z;)% i f6
C (166)cost allocation 成本分配 &x}JC/u]fd
C (167)cost apportionment 成本分摊 08Gr
C (168)cost attribution 成本归属 0td ;Ag
C (169)cost audit 成本审计 u Wtp2]A
C (170)cost behaviour 成本性态 a&JAF?k
C (171)cost benefit analysis 成本效益分析 *niQ*A
C (172)cost center 成本中心 l }{O
C (173)cost driver 成本动因
