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注会《审计》英语常用词汇 r
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1.audit 审计 zOJ4I ^^
2.attestation 鉴证 T-e'r
3.credibility 可信赖程度 Q@]~O-
4.audit of financial statements 财务报表审计 W
no{& I63
5.agreed-upon procedures 执行商定程序 0#1hk J"
6.high levels of assurance 高水平保证 !9A6DWA E$
7.compilation 编制 -]yM< dP
8.reliability 可靠性 t;005 ]'Mp
9.relevance 相关性 $yxwB/ O(
10.professional skepticism 职业谨慎 BUcPMF%\y:
11.objectivity 客观性 to9~l"n.s
12. professional competence 专业胜任能力 =rSJ6'2("
13.Senior/CPA-in-charge 项目经理 N{oi }i6
14.audit engagement letter 业务约定书 u5D@,wSNz
15.recurring audit 连续审计 1 ; _t u
16.the client 委托人 SSG57N-T
17.change CPA 更换注册会计师 f_A'.oq+
18.the existing CPA 现任注册会计师 [ Q"*I2 &
19.the successor CPA 后任注册会计师 "#zSk=52z
20.the preceding CPA前任注册会计师 ;75m 9yGo
21.issue the audit report 出具审计报告 MLD1%* &0
22.expert 专家 wUb5[m
23.the board of directors 董事会 Ff6l"
A5
24.knowledge of the entity‘ s business 了解被审计单位情况 dy/\>hu
25.assess material misstatement risks评估重大错报风险 |2RoDW
26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围 P5$d#Y(=
27.a general knowledge of —— 初步了解―――的情况 ]q!,onJ
28.a more knowledge of—— 进一步了解的情况 xvo" "R/g8
29.the prior year‘s working papers 以前年度工作底稿 oDz%K?29%
30.minutes of meeting 会议纪要 B=dF\.&Z
31.business risks 经营风险 G<1)N T\u
32.appropriateness 适当性 a,eR'L<"*-
33.accounting estimate 会计估计 `^ FAD
34.management representations 管理层声明 GD(gm, , )
35.going concern assumption 持续经营假设 2@7f^be
36.audit plan 审计计划 kyV!ATL1F
37.significant audit areas 重点审计领域 W5 l)mAv
38.error 错误 yFt$L'#
39.fraud舞弊 Iv,Ub_Ll9
40.modified or additional procedures 修改或追加审计程序 R= Qa54
41.misappropriation of assets 侵占资产 Xn:5pd;?B6
42.transactions without substance 虚假交易 [=3f:>ssm
43.unusual pressures 异常压力 7 2Zp%a=
44.the suspected noncompliance 涉嫌存在违法行为 'v|R' wi\
45.materialiy 重要性 iakqCjV
46.exceed the materiality level 超过重要性水平 8 ckcTNPu
47.approach the materiality level 接近重要性水平 ,orq&#*Wd
48.an acceptably low level 可接受水平 UXs=7H".
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 |76G#K~<X
50.misstatements or omissions 错报或漏报 d}d1]@Y \
51.aggregate 总计 Evjvaa^
52.subsequent events 期后事项 ,[gu7z^|
53.adjust the financial statements 调整财务报表 Cd B sd
54.perform additional audit procedures 实施追加的审计程序 W^(:\IvV
55.audit risk 审计风险 gteG*p i
56.detection risk 检查风险 BH`%3Mw
57.inappropriate audit opinion 不适当的审计意见 9^yf'9S1
58.material misstatement 重大的错报 D./!/>@f
59.tolerable misstatement 可容忍错报 mBAI";L3
60.the acceptable level of detection risk 可接受的检查风险 $!?tJ@{
61.assessed level of material misstatement risk 重大错报风险的评估水平 z2.9l?"rfQ
62.simall business 小规模企业
5yA1<&z
63.accounting system 会计系统 HACY
64.test of control 控制测试 "c+j2f'f
65.walk-through test 穿行测试 B|fh 4FNy
66.communication 沟通 3y# U |&]{
67.flow chart 流程图 s t7\k]J\
68.reperformance of internal control 重新执行 f0^;
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69.audit evidence 审计证据 SRP.Mqg9
70.substantive procedures 实质性程序 DfPC@`
k
71.assertions 认定 Xl/ SDm_p
72.esistence 存在 >]g hme
73.occurrence 发生 6H ]rO3[8
74.completeness 完整性 2`Dqu"TWh
75.rights and obligations 权利和义务 -(oFO'L bg
76.valuation and allocation 计价和分摊 t [r<&1[ &
77.cutoff 截止 ,ORwMZtw{H
78.accuracy 准确性 wI0NotC
79.classification 分类 pq T+lai)#
80.inspection 检查 tfAO#h tq
81.supervision of counting 监盘 W5)R{w0`GD
82.observation 观察 Bd++G'F Z
83.confirmation 函证 YK {E=<:
84.computation 计算 d*B^pDf
85.analytical procedures 分析程序 #7*{ $v
86.vouch 核对 ^Rpy5/d
87.trace 追查 :cE6- Fv
88.audit sampling 审计抽样 <<SUIY@X
89.error 误差 {0(:5%
90.expected error 预期误差 R(^ 2+mV?
91.population 总体 -% G}T}"_
92.sampling risk 抽样风险 1(YEOZ
93.non- sampling risk 非抽样风险 V7gv@<1<y
94.sampling unit 抽样单位 Z[Z3x6
6
95.statistical sampling 统计抽样 [^D~T
96.tolerable error 可容忍误差 39yp 1
97.the risk of under reliance 信赖不足风险 &^7^7: Y=?
98.the risk of over reliance 信赖过度风险 =xs"<Q*w>
99.the risk of incorrect rejection 误拒风险 pzcl@
100. the risk of incorrect acceptance 误受风险 Y[R;UJE`5
101.working trial balance 试算平衡表 vyA
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102.index and cross-referencing 索引和交叉索引 xw J. cy
103.cash receipt 现金收入 <Pnz$nH:e
104.cash disbursement 现金支出 AY(z9 &;6
105.bank statement 银行对账单 f(*ygI
106.bank reconciliation 银行存款余额调节表 L |`(u
107.balance sheet date 资产负债表日 l ~C=yP(~
108.net realizable value 可变现净值 h>: eu#
109.storeroom 仓库 r7zS4;b
110.sale invoice 销售发票
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111.price list 价目表 HZl//Uq
112.positive confirmation request 积极式询证函 vU9j|z
113.negative confirmation request 消极式询证函 e h6\y7 9g
114.purchase requisition 请购单 '
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115.receiving report 验收报告 DkA@KS1Dq
116.gross margin 毛利 K\VL [HP-
117.manufacturing overhead 制造费用 05ZF>`g*
118.material requisition 领料单 i.5?b/l0
119.inventory-taking 存货盘点 Uaz$<K6
120.bond certificate 债券 isR)^fI|
121.stock certificate 股票 ~gi ,ky^!
122.audit report 审计报告 T!YfCw.HZ
123.entity 被审计单位 oD8X]R,
H
124.addressee of the audit report 审计报告的收件人 y?-zQ s0
125.unqualified opinion 无保留意见 5fa
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126.qualified opinion 保留意见 ) OE!vA
127.disclaimer of opinion 无法表示意见 c?t,,\o(}
128.adverse opinion 否定意见 JU`5K}H<
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A (1)ABC 作业基础成本计算 K? ] c
A (2)absorbed overhead 已吸收制造费用 *1b1phh0/
A (3)absorption costing 吸收成本计算 &57s //PrX
A (4)account 账户,报表 A>B_~=
A (5)accounting postulate 会计假设 mh i^zHpa
A (6)accounting series release 会计公告文件 ZD#{h J-
A (7)accounting valuation 会计计价 1=Y pNXX
A (8)account sale 承销清单 =C4!h'hz
A (9)accountability concept 经营责任概念 /DxeG'O
A (10)accountancy 会计职业 x*a^msY%
A (11)accountant 会计师 \ sc's7
A (12)accounting 会计 =;m;r!,K
A (13)agency cost 代理成本 iZ; y(
A (14)accounting bases 会计基础 &<$YR~g5j$
A (15)accounting manual 会计手册 ;-"'sEu}
A (16)accounting period 会计期间 | HfN<4NL
A (17)accounting policies 会计方针 F- l!i /
A (18)accounting rate of return 会计报酬率 ( SiwO.TZ
A (19)accounting reference date 会计参照日 v[!ZRwk4w3
A (20)accounting reference period 会计参照期间 yr[HuwU
A (21)accrual concept 应计概念 !McRtxq?~
A (22)accrual expenses 应计费用 +2Wij rn
A (23)acid test ration 速动比率(酸性测试比率) Kq&JvY^
A (24)acquisition 购置 t +h}hL
A (25)acquisition accounting 收购会计 17) `CM$<[
A (26)activity based accounting 作业基础成本计算 a[hQ<@1O
A (27)adjusting events 调整事项 *$*V#,V-
A (28)administrative expenses 行政管理费 /=+Bc=<lZ
A (29)advice note 发货通知 CZ|h` ";P2
A (30)amortization 摊销 2&KM&NX~
A (31)analytical review 分析性检查 +WfO2V.
A (32)annual equivalent cost 年度等量成本法 Y8@TY?
A (33)annual report and accounts 年度报告和报表 CU_8
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A (34)appraisal cost 检验成本 4) z* Vux
A (35)appropriation account 盈余分配账户 /;V:<mekf
A (36)articles of association 公司章程细则 5$<Ozkj(
A (37)assets 资产 1Farix1YDq
A (38)assets cover 资产保障 0s o27k
A (39)asset value per share 每股资产价值 @z< IsAE
A (40)associated company 联营公司 WP ~]pduT
A (41)attainable standard 可达标准 %C =?Xhn v
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A (42)attributable profit 可归属利润 [e?vqm .
A (43)audit 审计 +H6
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A (44)audit report 审计报告 AEO7I
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A (45)auditing standards 审计准则 i564<1`x
A (46)authorized share capital 额定股本 rw%1> ]os
A (47)available hours 可用小时 )Bpvi4 O
A (48)avoidable costs 可避免成本 =DLVWz/<
B (49)back-to-back loan 易币贷款 y25L`b
B (50)backflush accounting 倒退成本计算 *sYvV,
B (51)bad debts 坏帐 S0jYk (
B (52)bad debts ratio 坏帐比率 V)#rP ?Y
B (53)bank charges 银行手续费 ]>H'CM4JR
B (54)bank overdraft 银行透支 %Z!3[.%F
B (55)bank reconciliation 银行存款调节表 # 8sv *8&
B (56)bank statement 银行对账单 QNxY`
B (57)bankruptcy 破产 m={TBV,L
B (58)basis of apportionment 分摊基础 uj ^l &"
B (59)batch 批量 G Q])y
B (60)batch costing 分批成本计算 ~pG,| \9
B (61)beta factor B(市场)风险因素 y*7<tj.`b0
B (62)bill 账单 /;9iDjG
B (63)bill of exchange 汇票 !rPU5y *
B (64)bill of landing 提单 SioP`*,}
B (65)bill of materials 用料预计单 qg9VK'3o
B (66)bill payable 应付票据 `2PvE4]%p
B (67)bill receivable 应收票据 p?e-`xs
B (68)bin card 存货记录卡 F _z1ey`t
B (69)bonus 红利 3R)_'!R[B
B (70)book-keeping 薄记 2Wp)CI<\D
B (71)Boston classification 波士顿分类 "c*&~GSE4
B (72)breakeven chart 保本图 U_6 1y;Q"
B (73)breakeven point 保本点 *Fu;sR2y%:
B (74)breaking-down time 复位时间 N5jJ,iz
B (75)budget 预算 0. lOSAq
B (76)budget center 预算中心 TM<;Nj[*n
B (77)budget cost allowance 预算成本折让 ,l7',@6Y
B (78)budget manual 预算手册 i;I!Jc_b'
B (79)budget period 预算期间 C {2y*sx
B (80)budgetary control 预算控制 mz?1J4 rt
B (81)budgeted capacity 预算生产能力 CA5q(ID_
B (82)burden 制造费用 ;'P<#hM[$
B (83)business center 经营中心 cd:VFjT
B (84)business entity 营业个体 _>4Qh#6K
B (85)business unit 经营单位 }/g1s71
B (86)buy-out management 管理性购买产权 _(0GAz%9
B (87)by-product 副产品 hYY-Eq4TC
C (88)called-up share capital 催缴股本 <= Aqi9 1
C (89)capacity 生产能力 M.0N `NmS
C (90)capacity ratios 生产能力比率 X].Igb)2
C (91)capital 资本 =x5k5NIF
C (92)capital assets pricing model资本资产计价模式
6y
C (93)capital commitment 承诺资本 m 7/b.B}
C (94)capital employed 已运用的资本 J8#3 ?Lp
C (95)capital expenditure 资本支出 jrZH1 dvE
C (96)capital expenditureauthorization 资本支出核准 Zt"3g6 S
C (97)capital expenditure control 资本支出控制 ]o2 Z 14
C (98)capital expenditure proposal资本支出申请 aa,^+^ J
C (99)capital funding planning 资本基金筹集计划 Mv7=ZA m
C (100)capital gain 资本收益 Q/ ^ a(
C (101)capital investment appraisal资本投资评估 dA=T+u
C (102)capital maintenance 资本保全 ?i5=sK\
C (103)capital resource planning 资本资源计划 A_}6J,*u
C (104)capital surplus 资本盈余 F |^tRL-
C (105)capital turnover 资本周转率 Hwif
tx
C (106)card 记录卡 th rv_
^A
C (107)cash 现金 P
pWdZ
C (108)cash account 现金账户 r9!,cs
C (109)cash book 现金账薄 K\y
W{y1
C (110)cash cow 金牛产品 B
f"L;L
C (111)cash flow 现金流量 k btQ
C (112)cash discounted 现金贴现 B' !I{LC
C (113)cash flow budget 现金流量预算 KAR **M p+
C (114)cash flow statement 现金流量表 Ys+NIV#Q
C (115)cash ledger 现金分类账 Be~In~~
C (116)cash limit 现金限额 w*krPaT3
C (117)CCA 现时成本会计 $i"IO p
C (118)center 中心 !G~`5?CvE
C (119)changeover time 变更时间 iNv"!'|
C (120)chartered entity 特许经济个体 zx`(ojfu
C (121)cheque 支票 -Gd@baV
C (122)cheque register 支票登记薄 rh j_cw
C (123)coin analysis 零钱分类 )POU58$
C (124)classification 分类 `C>De4nT@
C (125)clock card 工时卡 re@;6o
C (126)code 代码 `*w!S8} m;
C (127)commitment accounting 承诺确认会计 _l{_n2D-
C (128)common cost 共同成本
O2N~&<^
C (129)company limited byguarantee 有限担保责任公司 4v;KtD;M
C (130)company limited shares 股份有限公司 T/iZ"\(~w
C (131)competitive position 竞争能力状况 N.dcQQ_iS
C (132)concept 概念 "T1A$DKw+R
C (133)conglomerate 跨行业企业 =}
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C (134)consistency concept 一致性概念 BT* {&'\/
C (135)consolidated accounts 合并报表 gaU1A"S}
C (136)consolidation accounting 合并会计 ?d`j}
C (137)consortium 财团 \.Z
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C (138)contingency plan 应急计划 ^17i9 8w
C (139)contingent liabilities 或有负债
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C (140)continuous operation 连续生产 2* TPW
C (141)contra 抵消 dlCmSCp%
C (142)contract cost 合同成本 .'zcD^
C (143)contract costing 合同成本计算 A&L2&ofV&q
C (144)contribution 贡献毛益 A1F!I4p5
C (145)contribution centre 贡献中心 $<F9 ;Z
C (146)contribution chart 贡献图 5m9;'SF
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 @f`s%o
C (148)contribution to salesration 贡献毛益对销售比率 &{ZTtK&JF
C (149)control 控制 UX@8
C (150)control account 控制帐户 V~]&1
C (151)control limits 控制限度 )}i|)^J
C (152)controllability concept 可控制概念 OEhDRU%k
C (153)controllable cost 可控制成本 |C}= 1
C (154)conversion cost 加工成本 _NN5e|t
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 *nlDN4Y[
C (156)corporate appraisal 公司评估 QS%t:,0lp
C (157)corporate planning 公司计划 9" f
C (158)corporate social reporting 公司社会报告 .wf$]oQQ
C (159)corporation 股份公司 ]BaK8mPl
C (160)cost 成本 Hgbrlh
C (161)cost account 成本帐户 51Q
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C (162)cost accounting 成本会计 m(CAXq-t
C (163)cost accounting manual 成本手册 B jV;/<bt
C (164)cost accounts calendar 成本报表的日历时间 G!E1 N(%o
C (165)cost adjustment 成本调整 AQTV1f_
C (166)cost allocation 成本分配 !XQ)>T^G5
C (167)cost apportionment 成本分摊 ,"?xy-6
C (168)cost attribution 成本归属 iHlee=}od
C (169)cost audit 成本审计
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C (170)cost behaviour 成本性态 m O&zE;/[
C (171)cost benefit analysis 成本效益分析 CtE <9?
C (172)cost center 成本中心 C ^7M>i
C (173)cost driver 成本动因
