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注会《审计》英语常用词汇 dX Q C}JA
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1.audit 审计 \y FUQq:
2.attestation 鉴证 P/|1,S k
3.credibility 可信赖程度 \ 3^ue0
4.audit of financial statements 财务报表审计 e @anX^M;
5.agreed-upon procedures 执行商定程序 Y$\|rD^ f
6.high levels of assurance 高水平保证 _"L6mcI6
7.compilation 编制 p /VVb%
8.reliability 可靠性 ~'KqiUY
9.relevance 相关性 9jqsEd-SW
10.professional skepticism 职业谨慎 ]VLseF
11.objectivity 客观性 O^row1D_
12. professional competence 专业胜任能力 2~?
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13.Senior/CPA-in-charge 项目经理 9 %4:eTcp
14.audit engagement letter 业务约定书 @x+2b0 b
15.recurring audit 连续审计 wN4#j}C
16.the client 委托人 `HkNO@N[
17.change CPA 更换注册会计师 yG/!K uA
18.the existing CPA 现任注册会计师 qx[c0X!
19.the successor CPA 后任注册会计师 z<vh8dNl
20.the preceding CPA前任注册会计师 6{HCF-cQd
21.issue the audit report 出具审计报告 =!^
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22.expert 专家 +jwHYfAK)
23.the board of directors 董事会 pC>h"Hy
24.knowledge of the entity‘ s business 了解被审计单位情况 &4S2fWx
25.assess material misstatement risks评估重大错报风险 9tPRQ M7
26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围 @
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27.a general knowledge of —— 初步了解―――的情况 % J^x `P
28.a more knowledge of—— 进一步了解的情况 o#,^7ln
29.the prior year‘s working papers 以前年度工作底稿
s{yw1:
30.minutes of meeting 会议纪要 o25rKC=o
31.business risks 经营风险 II}M|qHaK
32.appropriateness 适当性 ($[+dR
33.accounting estimate 会计估计 ,Q7;(&x~
34.management representations 管理层声明 3}8o 9
35.going concern assumption 持续经营假设 T TN!$?G3
36.audit plan 审计计划 m\0_1 #(
37.significant audit areas 重点审计领域 ()l3 X.t,$
38.error 错误 7
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39.fraud舞弊 m)Kg6/MV.
40.modified or additional procedures 修改或追加审计程序 {XmCG%%L
41.misappropriation of assets 侵占资产 %NxQb '
42.transactions without substance 虚假交易 &~H ed_
43.unusual pressures 异常压力 u/u(Z&
44.the suspected noncompliance 涉嫌存在违法行为 q_h (D/g
45.materialiy 重要性 ` z0q:ME
46.exceed the materiality level 超过重要性水平 f(Of+>
47.approach the materiality level 接近重要性水平 (jDz[b#OPz
48.an acceptably low level 可接受水平 R/ZScOW[
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 % ERcFI]G
50.misstatements or omissions 错报或漏报 6_bL<:xtY
51.aggregate 总计 Z%qtAPd
52.subsequent events 期后事项 =,#--1R7g
53.adjust the financial statements 调整财务报表 BA]$Fi.Mw
54.perform additional audit procedures 实施追加的审计程序 P U/<7P*
55.audit risk 审计风险 }Ze*/ p-
56.detection risk 检查风险 Oti*"dV\::
57.inappropriate audit opinion 不适当的审计意见 m"iA#3l*=
58.material misstatement 重大的错报 njaMI8|Pa
59.tolerable misstatement 可容忍错报 |
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60.the acceptable level of detection risk 可接受的检查风险 $}gM JG
61.assessed level of material misstatement risk 重大错报风险的评估水平 5?^L))
62.simall business 小规模企业 ~I@ls Ch
63.accounting system 会计系统 5o d T\>Sn
64.test of control 控制测试 ^ U*y*l$
65.walk-through test 穿行测试 -$Hu $Y}>
66.communication 沟通 {}$7 B p
67.flow chart 流程图 mOsp~|d
68.reperformance of internal control 重新执行 5dj@N3ZX7;
69.audit evidence 审计证据 ? 1S sF>|
70.substantive procedures 实质性程序 hu.o$sV3;
71.assertions 认定 0+ * NHiH
72.esistence 存在 0- )K_JV
73.occurrence 发生 xf]K
74.completeness 完整性 GBbnR:hM
75.rights and obligations 权利和义务 Dp
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76.valuation and allocation 计价和分摊 &xQM !f
77.cutoff 截止 + O.-o /
78.accuracy 准确性 :eVZ5?F
79.classification 分类 }|kFHodo
80.inspection 检查 xV)[C )6
81.supervision of counting 监盘 3S:Lce'f
82.observation 观察 ` x9Eo4(/
83.confirmation 函证 9
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84.computation 计算 ecghY=%
85.analytical procedures 分析程序 E+]9!fDy<
86.vouch 核对 /uwi$~Ed
87.trace 追查 J +u}uN@
88.audit sampling 审计抽样 6st
89.error 误差 cQU;PH]
90.expected error 预期误差 ,yYcjs!=o
91.population 总体 hw^&{x
92.sampling risk 抽样风险 y2G Us&09
93.non- sampling risk 非抽样风险 f<Hi=Qpm
94.sampling unit 抽样单位 !qt2,V
95.statistical sampling 统计抽样 ^Co$X+
96.tolerable error 可容忍误差 v wU1}H
97.the risk of under reliance 信赖不足风险 dI{DiPho
98.the risk of over reliance 信赖过度风险 6Yj{%
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99.the risk of incorrect rejection 误拒风险 j~ Aq-8R=
100. the risk of incorrect acceptance 误受风险 x]+PWk
101.working trial balance 试算平衡表 - b(DPte
102.index and cross-referencing 索引和交叉索引 to'7o8Z
103.cash receipt 现金收入 %c }V/v_h
104.cash disbursement 现金支出 2*|T)OA`m,
105.bank statement 银行对账单 cu hp4!!
106.bank reconciliation 银行存款余额调节表 z feT>S+
107.balance sheet date 资产负债表日 {{?g%mQ6
108.net realizable value 可变现净值 ^,>w` 8
109.storeroom 仓库 *; o%*:
110.sale invoice 销售发票 =&WIa#!=
111.price list 价目表 }e?H(nZS7h
112.positive confirmation request 积极式询证函 zR" c j
113.negative confirmation request 消极式询证函 fjh| V9H
114.purchase requisition 请购单 Z[oF4 z
115.receiving report 验收报告 , QY$:f<
116.gross margin 毛利 U lYFloZ
117.manufacturing overhead 制造费用 O
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118.material requisition 领料单 ml nF,+s
119.inventory-taking 存货盘点 3
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120.bond certificate 债券 y6XO q>
121.stock certificate 股票 b(iF 0U>&
122.audit report 审计报告 Aq y w
123.entity 被审计单位 53HA6:Q[
124.addressee of the audit report 审计报告的收件人 i(}Pr A
125.unqualified opinion 无保留意见 vrnvv?HPrR
126.qualified opinion 保留意见 ^3;B4tj[
127.disclaimer of opinion 无法表示意见 6Y9N= \`
128.adverse opinion 否定意见 #,%bW[L<N
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A (1)ABC 作业基础成本计算 v@ _
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A (2)absorbed overhead 已吸收制造费用 $%y q[$^
A (3)absorption costing 吸收成本计算 RY , <*
A (4)account 账户,报表 DX s an
A (5)accounting postulate 会计假设 $|N6I
A (6)accounting series release 会计公告文件 ]juPm8e F
A (7)accounting valuation 会计计价 aZOn01v;!&
A (8)account sale 承销清单 //R"ZE@d\
A (9)accountability concept 经营责任概念 (2g
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A (10)accountancy 会计职业 cH
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A (11)accountant 会计师
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A (12)accounting 会计 ON :t "z5
A (13)agency cost 代理成本 8<=^Rkz
A (14)accounting bases 会计基础 mq`/nAmt
A (15)accounting manual 会计手册 Y6` xb `
A (16)accounting period 会计期间 Z>hTL_|]a{
A (17)accounting policies 会计方针 8Zr; n`~
A (18)accounting rate of return 会计报酬率 Nu5|tf9%
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A (19)accounting reference date 会计参照日 OW7
A (20)accounting reference period 会计参照期间 E9:@H ;Gc
A (21)accrual concept 应计概念 s|=lKa]d!"
A (22)accrual expenses 应计费用 d>QFmsh-
A (23)acid test ration 速动比率(酸性测试比率) u,^CFws_
A (24)acquisition 购置 cU1o$NRx
A (25)acquisition accounting 收购会计 W__ArV2Z_
A (26)activity based accounting 作业基础成本计算 E } L Hp
A (27)adjusting events 调整事项 L)e" qC_-
A (28)administrative expenses 行政管理费 F-
&t SU,
A (29)advice note 发货通知 YvR bM
A (30)amortization 摊销 ARH~dN* C
A (31)analytical review 分析性检查 O2w-nd74U
A (32)annual equivalent cost 年度等量成本法 3BFOZV+
A (33)annual report and accounts 年度报告和报表 UcRP/LR%C
A (34)appraisal cost 检验成本 TZn
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A (35)appropriation account 盈余分配账户 G@]3EP
A (36)articles of association 公司章程细则 hZ&KE78?
A (37)assets 资产 RRL{a6( ?
A (38)assets cover 资产保障 $O"ss>8Se
A (39)asset value per share 每股资产价值 vsY ?q8+P
A (40)associated company 联营公司 T &ZQ ie/
A (41)attainable standard 可达标准 "Ep"$d
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A (42)attributable profit 可归属利润 q+ax]= w
A (43)audit 审计 8wU$kK
A (44)audit report 审计报告 Z)?$ZI@
A (45)auditing standards 审计准则
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A (46)authorized share capital 额定股本 PX:#+
bq1
A (47)available hours 可用小时 b8mH.g&l
A (48)avoidable costs 可避免成本 iT]t`7R
B (49)back-to-back loan 易币贷款 56v G R(
B (50)backflush accounting 倒退成本计算 'VDWJTia
B (51)bad debts 坏帐
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B (52)bad debts ratio 坏帐比率 #: K=zV\
B (53)bank charges 银行手续费 R 9XU 7_3B
B (54)bank overdraft 银行透支 YQMWhC,8hy
B (55)bank reconciliation 银行存款调节表 Ak'=
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B (56)bank statement 银行对账单 $8tk|uh
B (57)bankruptcy 破产 <c+.%ka
B (58)basis of apportionment 分摊基础 ?Ga8.0Z~KT
B (59)batch 批量 X/5m}-6d]
B (60)batch costing 分批成本计算 K-RmB4WI
B (61)beta factor B(市场)风险因素 @N*|w
Kc+
B (62)bill 账单 X9 x`
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B (63)bill of exchange 汇票 A5<t> 6Y
B (64)bill of landing 提单 HsY5
wC
B (65)bill of materials 用料预计单 !_fDL6a-
B (66)bill payable 应付票据 AwM`[`ReE
B (67)bill receivable 应收票据 %M6 OLq!K
B (68)bin card 存货记录卡 \8vP"Kr
B (69)bonus 红利
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B (70)book-keeping 薄记 9"~ FKM N
B (71)Boston classification 波士顿分类 y|`-)fY
B (72)breakeven chart 保本图 zsL@0]e&
B (73)breakeven point 保本点 -/f$s1
B (74)breaking-down time 复位时间 fdl.3~.C
B (75)budget 预算 !KHgHKEW^
B (76)budget center 预算中心 lY%I("2=
B (77)budget cost allowance 预算成本折让 # QNN;&L]R
B (78)budget manual 预算手册 ( t&RFzE?G
B (79)budget period 预算期间 F*72g)hVh
B (80)budgetary control 预算控制 @G5T8qwN
B (81)budgeted capacity 预算生产能力 VAPeMO
ck
B (82)burden 制造费用 \xYVnjG,
B (83)business center 经营中心 <jh4P!\&j
B (84)business entity 营业个体 lF}[ YL
B (85)business unit 经营单位 ;[ <(4v$
B (86)buy-out management 管理性购买产权 Tzq@ic#! B
B (87)by-product 副产品 xSY" Ru
C (88)called-up share capital 催缴股本 m: @y_:X0
C (89)capacity 生产能力 {>>X3I
C (90)capacity ratios 生产能力比率 +kSu{Tc
C (91)capital 资本 g5V \R*{
C (92)capital assets pricing model资本资产计价模式 !%>RHh[
C (93)capital commitment 承诺资本 W +h2 rv
C (94)capital employed 已运用的资本 s.J 4&2Q
C (95)capital expenditure 资本支出 zWY988fX0
C (96)capital expenditureauthorization 资本支出核准 *X0>Ru [
C (97)capital expenditure control 资本支出控制 3H2 ~?CaJ
C (98)capital expenditure proposal资本支出申请 fU>l:BzJ K
C (99)capital funding planning 资本基金筹集计划 j|!,^._i
C (100)capital gain 资本收益 +,e#uuj$p
C (101)capital investment appraisal资本投资评估 j=r1JV
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C (102)capital maintenance 资本保全 (W} F \P
C (103)capital resource planning 资本资源计划 3$?6rMl@y
C (104)capital surplus 资本盈余 KC;cu %H
C (105)capital turnover 资本周转率 oE ' P
C (106)card 记录卡 VLuHu ih
C (107)cash 现金 t2[/eM.G
C (108)cash account 现金账户 Y'U1=w~E
C (109)cash book 现金账薄 (&}[2pb!
C (110)cash cow 金牛产品 /7}pReUj
C (111)cash flow 现金流量 5kGn iG?T#
C (112)cash discounted 现金贴现 s6H.Q$3L
C (113)cash flow budget 现金流量预算 Fp\ ;j\pfw
C (114)cash flow statement 现金流量表 wG
yVmC
C (115)cash ledger 现金分类账 \jfK']P/H
C (116)cash limit 现金限额 $1yy;IyR
C (117)CCA 现时成本会计 ,L ig6Z`
C (118)center 中心 D$l!lRu8+L
C (119)changeover time 变更时间 }3
xkA
C (120)chartered entity 特许经济个体 M7=,J;@
C (121)cheque 支票 WvfP9(-
C (122)cheque register 支票登记薄 9c @M(U@Yh
C (123)coin analysis 零钱分类 gFR}WBl/
C (124)classification 分类 .S//T/3O]Q
C (125)clock card 工时卡 uu6 JZp
C (126)code 代码 }e \"VhAl/
C (127)commitment accounting 承诺确认会计 -1Q24jrO-
C (128)common cost 共同成本 <h -)zI
C (129)company limited byguarantee 有限担保责任公司 Uoxl Eec
C (130)company limited shares 股份有限公司 [F6 )Z[uG
C (131)competitive position 竞争能力状况 ^ 4`aONydl
C (132)concept 概念 6KddHyFz
C (133)conglomerate 跨行业企业
S kj G}
C (134)consistency concept 一致性概念 r8 9o
C (135)consolidated accounts 合并报表 ?%,LZw^[
C (136)consolidation accounting 合并会计 Fb{N>*l.
C (137)consortium 财团 `2f/4]fY
C (138)contingency plan 应急计划 x}/jh
C (139)contingent liabilities 或有负债 o `YBz~2
C (140)continuous operation 连续生产 !v8R(
C (141)contra 抵消 ?I +{S
C (142)contract cost 合同成本 H_&to3b(
C (143)contract costing 合同成本计算 w)7y{ya$
C (144)contribution 贡献毛益 2 7 )If E
C (145)contribution centre 贡献中心 S~ /2Bw!2
C (146)contribution chart 贡献图 OBWb0t5H?
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 {o~TbnC
C (148)contribution to salesration 贡献毛益对销售比率
_=HaE&
C (149)control 控制 ~Dt$}l-9
C (150)control account 控制帐户 i^DMnvV.
C (151)control limits 控制限度 }u8(7
C (152)controllability concept 可控制概念 "z9C@T
C (153)controllable cost 可控制成本 3t -STk?
C (154)conversion cost 加工成本 }H
~-oYMu
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 d88A.Z3w
C (156)corporate appraisal 公司评估 f1vD{M ;
C (157)corporate planning 公司计划 bMK X9`*o
C (158)corporate social reporting 公司社会报告 f2e;N[D
C (159)corporation 股份公司 SJ]6_4=y*
C (160)cost 成本 &g;!n&d zP
C (161)cost account 成本帐户 ,7d/KJ^ 7
C (162)cost accounting 成本会计 sU>IE To
C (163)cost accounting manual 成本手册
-
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C (164)cost accounts calendar 成本报表的日历时间 ,# 2~<
C (165)cost adjustment 成本调整 UVux[qX<
C (166)cost allocation 成本分配 ."wF86jW|
C (167)cost apportionment 成本分摊 xt|^~~ /
C (168)cost attribution 成本归属 DQGrXMpV0
C (169)cost audit 成本审计 ~u&gU1}
C (170)cost behaviour 成本性态 e|oMbTZ5m
C (171)cost benefit analysis 成本效益分析 UOb ` @#
C (172)cost center 成本中心 SnG(/1C8
C (173)cost driver 成本动因
