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注会《审计》英语常用词汇 bH.f4-.u>)
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1.audit 审计 lD,;xu
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2.attestation 鉴证 6d;RtCENo
3.credibility 可信赖程度 'y|p)r"
4.audit of financial statements 财务报表审计 gF r-P! 3
5.agreed-upon procedures 执行商定程序 ^-% O
6.high levels of assurance 高水平保证 1=mb2A
7.compilation 编制 W. ?EjEx
8.reliability 可靠性 .{"wliC2
9.relevance 相关性 XF`?5G~~#
10.professional skepticism 职业谨慎 nmClP
11.objectivity 客观性 VIuzBmR|\
12. professional competence 专业胜任能力 wPr!. :MF
13.Senior/CPA-in-charge 项目经理 q!<n\X3]u
14.audit engagement letter 业务约定书 6dKJt
15.recurring audit 连续审计 AIt;~x
16.the client 委托人 APq Yf<W
17.change CPA 更换注册会计师 )J1xO ^tE
18.the existing CPA 现任注册会计师 :F?L,I,K
19.the successor CPA 后任注册会计师 7r IEpN>*
20.the preceding CPA前任注册会计师 WJii0+8e
21.issue the audit report 出具审计报告 ]"
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22.expert 专家 >44,Dp]
23.the board of directors 董事会 htOVt\+!34
24.knowledge of the entity‘ s business 了解被审计单位情况 uw{ K&Hxw
25.assess material misstatement risks评估重大错报风险 0E/16@6=
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 5wa!pR \c
27.a general knowledge of —— 初步了解―――的情况 07 7 wk
28.a more knowledge of—— 进一步了解的情况 h8:5 [;e
29.the prior year‘s working papers 以前年度工作底稿 oC|']r6
30.minutes of meeting 会议纪要 SD]rYIu+
31.business risks 经营风险 eI=:z/pd
32.appropriateness 适当性 #B
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33.accounting estimate 会计估计 *iXaQu T
34.management representations 管理层声明 <MgC7S2I
35.going concern assumption 持续经营假设 :$N{NC hx
36.audit plan 审计计划 5k `D f/
37.significant audit areas 重点审计领域 m&k l_f7
38.error 错误 ~~{+?v6B ]
39.fraud舞弊 HD;l1W)
40.modified or additional procedures 修改或追加审计程序 dW V m'd
41.misappropriation of assets 侵占资产 I A b- O
42.transactions without substance 虚假交易 -02.n}u>
43.unusual pressures 异常压力 PG3,MCf:
44.the suspected noncompliance 涉嫌存在违法行为 pRFlmg@/}
45.materialiy 重要性 $DhW=(YM_a
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 [ Ru ( H
48.an acceptably low level 可接受水平 NJPp6RZ%
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 +lw*/\7
50.misstatements or omissions 错报或漏报 gi<%: [j T
51.aggregate 总计 c>L#(D\\
52.subsequent events 期后事项 5@ `dKFB5
53.adjust the financial statements 调整财务报表 ;
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54.perform additional audit procedures 实施追加的审计程序 [k
55.audit risk 审计风险 l'kV
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56.detection risk 检查风险 :zsMkdU
57.inappropriate audit opinion 不适当的审计意见 E\*M4n\!
58.material misstatement 重大的错报 I4MZ JAYk
59.tolerable misstatement 可容忍错报 :djbZ><
60.the acceptable level of detection risk 可接受的检查风险 -E-e!
61.assessed level of material misstatement risk 重大错报风险的评估水平 TS@U0Ror
62.simall business 小规模企业 Q=F^Y f
63.accounting system 会计系统 <&
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64.test of control 控制测试 koy0A/\%
65.walk-through test 穿行测试 KqFiS9 N5
66.communication 沟通 ~otV'= /my
67.flow chart 流程图 ~A,(D-
68.reperformance of internal control 重新执行 MsjC4(Xla.
69.audit evidence 审计证据 5 IFc"
70.substantive procedures 实质性程序 gCv[AIE_m
71.assertions 认定 ?HP{>l0r
72.esistence 存在 p9j2jb,qy
73.occurrence 发生 $fQ'q3
74.completeness 完整性 & hv@ &
75.rights and obligations 权利和义务 ew*;mQd
76.valuation and allocation 计价和分摊 XrN]}S$N
77.cutoff 截止 gv/yfiA?
78.accuracy 准确性 ?EA&kZR]
79.classification 分类 i?|b:lcV
80.inspection 检查 6yhRc vJ}
81.supervision of counting 监盘 Jp +h''t
82.observation 观察 n VGWJ3
83.confirmation 函证 hpz DQ6-Y
84.computation 计算 #gRtCoew
85.analytical procedures 分析程序 jP"yG#
86.vouch 核对 `a]feAl
87.trace 追查 'Ad |*~
88.audit sampling 审计抽样 ]vq=~x
89.error 误差 %^(} fu
90.expected error 预期误差 1JF>0ijU@
91.population 总体 7*g'4p-
92.sampling risk 抽样风险 K#a_7/!v/
93.non- sampling risk 非抽样风险 p@%H.
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94.sampling unit 抽样单位 d?>pcT)G_
95.statistical sampling 统计抽样 z-;yDB:~t
96.tolerable error 可容忍误差 >on' y+
97.the risk of under reliance 信赖不足风险 `&g1`vg
98.the risk of over reliance 信赖过度风险 G|)fZQ1nS
99.the risk of incorrect rejection 误拒风险 }Fb966 $
100. the risk of incorrect acceptance 误受风险 I_On0@%T5b
101.working trial balance 试算平衡表 Z~H La
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 yrV]I(Xe
104.cash disbursement 现金支出 n /Dk~Q)
105.bank statement 银行对账单 !k=~a]
106.bank reconciliation 银行存款余额调节表 },vVc
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107.balance sheet date 资产负债表日 K] yUPx
108.net realizable value 可变现净值 Pc=:j(
109.storeroom 仓库 `(pe#Xxn
110.sale invoice 销售发票 4Q^i"jT
111.price list 价目表 S")*~)N@
112.positive confirmation request 积极式询证函 m'5rzZP
113.negative confirmation request 消极式询证函 |n\(I$
114.purchase requisition 请购单 cT3 s{k
115.receiving report 验收报告 f<P>IE
116.gross margin 毛利 7K &j
117.manufacturing overhead 制造费用 ~+O ws
118.material requisition 领料单 C U
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119.inventory-taking 存货盘点 y<n<uZ;
120.bond certificate 债券 ^li(q]g1!
121.stock certificate 股票 <PXnR\
122.audit report 审计报告 i `" L?3T
123.entity 被审计单位 N="H
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124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 BxHfL8$1[$
126.qualified opinion 保留意见 i 0*6o3h
127.disclaimer of opinion 无法表示意见 IC@-`S#F
128.adverse opinion 否定意见 5'"l0EuD
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A (1)ABC 作业基础成本计算 s&Ml1 A :
A (2)absorbed overhead 已吸收制造费用 BZ>,Qh!J
A (3)absorption costing 吸收成本计算 y2NVx!?n
A (4)account 账户,报表 L Olj8T8Z
A (5)accounting postulate 会计假设 eVuju r$P
A (6)accounting series release 会计公告文件 c`4
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A (7)accounting valuation 会计计价 R*z:+p}oHy
A (8)account sale 承销清单 \%/zf
A (9)accountability concept 经营责任概念 =@ "'aCU/
A (10)accountancy 会计职业 e*jfxQ=qG
A (11)accountant 会计师 =1h> N/VJ
A (12)accounting 会计 &g\?znF]H
A (13)agency cost 代理成本 (X}Q'm$n\h
A (14)accounting bases 会计基础 :H`Z.>K
A (15)accounting manual 会计手册 GXx/pBdy[4
A (16)accounting period 会计期间 Y lEV
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A (17)accounting policies 会计方针 yZ57uz
A (18)accounting rate of return 会计报酬率 `=rDB7!$yL
A (19)accounting reference date 会计参照日 i 79;;9M
A (20)accounting reference period 会计参照期间 h?`'%m?_b
A (21)accrual concept 应计概念 I CB'?yZ,
A (22)accrual expenses 应计费用 ,.PmH.zjmR
A (23)acid test ration 速动比率(酸性测试比率) DJ<F8-sb2r
A (24)acquisition 购置 CHNIL^B
A (25)acquisition accounting 收购会计 L$<(HQQ J8
A (26)activity based accounting 作业基础成本计算 :h60
A (27)adjusting events 调整事项 ` ]\:%+-
A (28)administrative expenses 行政管理费 8n Oent0a
A (29)advice note 发货通知 ctWH?b/ua
A (30)amortization 摊销 5W~-|8 m
A (31)analytical review 分析性检查 coFQu ; i
A (32)annual equivalent cost 年度等量成本法 $09PZBF,i
A (33)annual report and accounts 年度报告和报表 29GcNiE`T
A (34)appraisal cost 检验成本 }wR&0<HA
A (35)appropriation account 盈余分配账户 E HY}gG)
A (36)articles of association 公司章程细则 f+j -M|A
A (37)assets 资产 BA cnFO
A (38)assets cover 资产保障 k>dzeH
A (39)asset value per share 每股资产价值 b<?A
A (40)associated company 联营公司 C'Z6l^{>
A (41)attainable standard 可达标准 ,zU7U L^I
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A (42)attributable profit 可归属利润 mzh7E[S_,i
A (43)audit 审计 gg%9EJpP
A (44)audit report 审计报告 r>gU*bs(
A (45)auditing standards 审计准则 8 WvQ[cd
A (46)authorized share capital 额定股本 M k$Pt
A (47)available hours 可用小时 FW7@7cVoF
A (48)avoidable costs 可避免成本
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B (49)back-to-back loan 易币贷款 j[y,Jc h
B (50)backflush accounting 倒退成本计算 q%x
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B (51)bad debts 坏帐 Bfz]PN78.G
B (52)bad debts ratio 坏帐比率 qz2j55j
B (53)bank charges 银行手续费 p^ojhrr
B (54)bank overdraft 银行透支 gm}[`GMU
B (55)bank reconciliation 银行存款调节表 /~
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B (56)bank statement 银行对账单 M<"H1> q@
B (57)bankruptcy 破产 o\7
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B (58)basis of apportionment 分摊基础 M ~k2Y$}R
B (59)batch 批量 #X?#v7i",D
B (60)batch costing 分批成本计算 TS cI_8c>
B (61)beta factor B(市场)风险因素 4+j:]poYG{
B (62)bill 账单 ;]+ p>p-#
B (63)bill of exchange 汇票 Ko|p&-Z;
B (64)bill of landing 提单 sLh %k
B (65)bill of materials 用料预计单 )zo O#tX
B (66)bill payable 应付票据 L-v-KO6
B (67)bill receivable 应收票据 iS%m d
B (68)bin card 存货记录卡 ^~:&/ 0
B (69)bonus 红利 1}"PLq(
B (70)book-keeping 薄记 KJ&~z? X
B (71)Boston classification 波士顿分类 jWL; ElM'
B (72)breakeven chart 保本图 uEPdL':}2
B (73)breakeven point 保本点 G)'( %rl
B (74)breaking-down time 复位时间 4RXF.kJ3=
B (75)budget 预算 G8E=E<Yg~
B (76)budget center 预算中心 ij/5m-{6)
B (77)budget cost allowance 预算成本折让 !tL&Ktoj
B (78)budget manual 预算手册 -<GSHckD
B (79)budget period 预算期间 onOvE Y|R
B (80)budgetary control 预算控制 PC3-X['[
B (81)budgeted capacity 预算生产能力 h d E? %A
B (82)burden 制造费用 (#"iZv
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B (83)business center 经营中心 jJfV_#'N'
B (84)business entity 营业个体 M m'q4DV^
B (85)business unit 经营单位 N Dv_@V(D
B (86)buy-out management 管理性购买产权 F;,LY:s|Z
B (87)by-product 副产品 )5(Ko <"
C (88)called-up share capital 催缴股本 iB=v
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C (89)capacity 生产能力 A_vf3 *q
C (90)capacity ratios 生产能力比率 R ?K[O
C (91)capital 资本 !e"TWO*X
C (92)capital assets pricing model资本资产计价模式 uI*2}Q
C (93)capital commitment 承诺资本 U;Ne"Jh
C (94)capital employed 已运用的资本 ^s=
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C (95)capital expenditure 资本支出 ^%:syg_RM[
C (96)capital expenditureauthorization 资本支出核准 zu8l2(N
C (97)capital expenditure control 资本支出控制 `p. O
C (98)capital expenditure proposal资本支出申请 c 8
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C (99)capital funding planning 资本基金筹集计划 gU^2;C
C (100)capital gain 资本收益 R#Q cQx
C (101)capital investment appraisal资本投资评估
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C (102)capital maintenance 资本保全 7P2?SW^
C (103)capital resource planning 资本资源计划 AX= 4{b'
C (104)capital surplus 资本盈余 `vijd(a?v
C (105)capital turnover 资本周转率 w[V71Iej
C (106)card 记录卡 TnvX&Y'
C (107)cash 现金 ~YX!49XfHh
C (108)cash account 现金账户 , Q5Z<\
C (109)cash book 现金账薄 %`~? w'
C (110)cash cow 金牛产品 [$D4U@mRp
C (111)cash flow 现金流量
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C (112)cash discounted 现金贴现 QE 8aYPSFf
C (113)cash flow budget 现金流量预算 =!RlU)w
C (114)cash flow statement 现金流量表 :$#"; t|
C (115)cash ledger 现金分类账 @9wug!,
C (116)cash limit 现金限额 6UkX?I`>
C (117)CCA 现时成本会计 n #|p
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C (118)center 中心 HP
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C (119)changeover time 变更时间 FLI0 C
C (120)chartered entity 特许经济个体 B[I
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C (121)cheque 支票 xqua>!mqS
C (122)cheque register 支票登记薄 BP7&w d
C (123)coin analysis 零钱分类 4X5Tyv(Dp
C (124)classification 分类 iB:](M d'r
C (125)clock card 工时卡 Ao:<aX,=
C (126)code 代码 ^q uv`d
C (127)commitment accounting 承诺确认会计 Ak \w)!?s
C (128)common cost 共同成本 A+N%A] 2
C (129)company limited byguarantee 有限担保责任公司 } Z~& X L=
C (130)company limited shares 股份有限公司 _qPd)V6yb
C (131)competitive position 竞争能力状况 d1`us G"
C (132)concept 概念
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C (133)conglomerate 跨行业企业 PJCRvs |X
C (134)consistency concept 一致性概念 f [b x|6
C (135)consolidated accounts 合并报表
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C (136)consolidation accounting 合并会计 ;D kX"X +
C (137)consortium 财团 m R3km1T
C (138)contingency plan 应急计划 )$Erfu
C (139)contingent liabilities 或有负债 f~LM-7!zf}
C (140)continuous operation 连续生产 A;4O,p@
C (141)contra 抵消 6S~l gH:
C (142)contract cost 合同成本 BpGK`0H
C (143)contract costing 合同成本计算 SRixT+E
C (144)contribution 贡献毛益 z8ox#+l
C (145)contribution centre 贡献中心 fgg;WXcT ~
C (146)contribution chart 贡献图 zuR F6?un
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 #Zm%U_$<
C (148)contribution to salesration 贡献毛益对销售比率 Y-.pslg
C (149)control 控制 nEZ o F
C (150)control account 控制帐户 #^>5,M2
C (151)control limits 控制限度 V=@M!;'<
C (152)controllability concept 可控制概念 <R6$ kom`
C (153)controllable cost 可控制成本 Qo!/n`1 9
C (154)conversion cost 加工成本 f /r@9\x
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 \ > @'wl
C (156)corporate appraisal 公司评估 k_2W*2'S
C (157)corporate planning 公司计划 Dt9[uyP&
C (158)corporate social reporting 公司社会报告 ZkyH<Aa
C (159)corporation 股份公司 xlqh,?'>W
C (160)cost 成本
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