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注会《审计》英语常用词汇 sf0\#Q
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1.audit 审计 C2aA])7 D
2.attestation 鉴证 EKD#s,(V*X
3.credibility 可信赖程度 W}y)
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4.audit of financial statements 财务报表审计 m*L5xxc!
5.agreed-upon procedures 执行商定程序 =van<l4b#n
6.high levels of assurance 高水平保证 !{4' =+
7.compilation 编制 E/hT/BOPK
8.reliability 可靠性 Z
l;TS%$
9.relevance 相关性 m^\&v0
10.professional skepticism 职业谨慎 S &'?L0
11.objectivity 客观性 ?@z/#3b
12. professional competence 专业胜任能力 ;"2VU"
13.Senior/CPA-in-charge 项目经理
0~z`>#W,
14.audit engagement letter 业务约定书 K^6d_b&
15.recurring audit 连续审计 \#PZZH%
16.the client 委托人 cV"Ov@_ .k
17.change CPA 更换注册会计师 op@=0d??
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 QI'-I\Co
20.the preceding CPA前任注册会计师 hH9~.4+*`g
21.issue the audit report 出具审计报告 Yi]
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22.expert 专家 =k* XGbU
23.the board of directors 董事会 LzJ`@0RrX
24.knowledge of the entity‘ s business 了解被审计单位情况 !MrQ-B (
25.assess material misstatement risks评估重大错报风险 /k[ 8xb
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 p>O/ H1US;
27.a general knowledge of —— 初步了解―――的情况 <@# g2b
28.a more knowledge of—— 进一步了解的情况 )+"5($~
29.the prior year‘s working papers 以前年度工作底稿 +?W4ac1
30.minutes of meeting 会议纪要 hj& ~Dn(
31.business risks 经营风险 gkX 7,J-0
32.appropriateness 适当性 P^# 4m
33.accounting estimate 会计估计
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34.management representations 管理层声明 (/0dtJ
35.going concern assumption 持续经营假设 tot~\
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36.audit plan 审计计划 (c&
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37.significant audit areas 重点审计领域 FrUqfTi+W
38.error 错误 "G-h8IN^O
39.fraud舞弊 h1"|$
40.modified or additional procedures 修改或追加审计程序 6"
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41.misappropriation of assets 侵占资产 kt0xR)gU
42.transactions without substance 虚假交易 L,.AY?)+7
43.unusual pressures 异常压力 ij|>hQC5i
44.the suspected noncompliance 涉嫌存在违法行为 o
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45.materialiy 重要性 Q-!gO
46.exceed the materiality level 超过重要性水平 REg
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47.approach the materiality level 接近重要性水平 ~#4FL<
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48.an acceptably low level 可接受水平 TpwN2 =
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 /D1Lh_,2
50.misstatements or omissions 错报或漏报 ;c)(
'k
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51.aggregate 总计 Bu&9J(J1
52.subsequent events 期后事项 6-uLK'E
53.adjust the financial statements 调整财务报表 3z, Ci$[
54.perform additional audit procedures 实施追加的审计程序 @D !*@M6
55.audit risk 审计风险 =E> P," D
56.detection risk 检查风险 Y8^ WuN$
57.inappropriate audit opinion 不适当的审计意见 w[\rS`
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58.material misstatement 重大的错报 q*4U2_^.
59.tolerable misstatement 可容忍错报 _yUYEq<
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60.the acceptable level of detection risk 可接受的检查风险 \K~wsu/?`
61.assessed level of material misstatement risk 重大错报风险的评估水平 1og +(m`BL
62.simall business 小规模企业 v-SX PL]_^
63.accounting system 会计系统 n-xdyJD
64.test of control 控制测试 7H?xp_D
65.walk-through test 穿行测试 /:G y .
66.communication 沟通 qrp@
67.flow chart 流程图 Zhv%mUj
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68.reperformance of internal control 重新执行 P $0c{B4I
69.audit evidence 审计证据 Z\U r F0
70.substantive procedures 实质性程序 ;9WUt,R
71.assertions 认定 0M roHFh9`
72.esistence 存在 @&E IH,c
73.occurrence 发生 |dbKK\ X9
74.completeness 完整性 +&S6se4
75.rights and obligations 权利和义务 *!JB^5(H
76.valuation and allocation 计价和分摊 In?#?:Q@&
77.cutoff 截止 AoOA.t6RVo
78.accuracy 准确性 }% q-9
79.classification 分类 nw% 9Qw
80.inspection 检查 ' fGKRd|)
81.supervision of counting 监盘 '8\9@wzv
82.observation 观察 wB wTJCX
83.confirmation 函证 1AN$s
84.computation 计算 DpvHIE:W
85.analytical procedures 分析程序 &Jb\}c }
86.vouch 核对 K0_gMi+bR
87.trace 追查 GM'yOJo
88.audit sampling 审计抽样 Uavl%Q
89.error 误差 {+7FBdxVB
90.expected error 预期误差 _K!.TM+9
91.population 总体 {Qy l NC9
92.sampling risk 抽样风险 d)bsyZ;U
93.non- sampling risk 非抽样风险 |% F,n2
94.sampling unit 抽样单位 E/a2b(,Tg
95.statistical sampling 统计抽样 ni%)a
96.tolerable error 可容忍误差 .?Y"o3
97.the risk of under reliance 信赖不足风险 _fu <`|kc
98.the risk of over reliance 信赖过度风险 w i Z
99.the risk of incorrect rejection 误拒风险 $C5*@`GM$
100. the risk of incorrect acceptance 误受风险 zD <W`_ z
101.working trial balance 试算平衡表 Ikf[ K%NKn
102.index and cross-referencing 索引和交叉索引 % +Ze$c}X
103.cash receipt 现金收入 :o {,F7(P
104.cash disbursement 现金支出 eh<mJL%T
105.bank statement 银行对账单 1w(3!Ps+
106.bank reconciliation 银行存款余额调节表 T:Nk9t$W7@
107.balance sheet date 资产负债表日 rvy%8%e?
108.net realizable value 可变现净值 @-Q l6k
109.storeroom 仓库 (@5`beEd
110.sale invoice 销售发票 RPgz"-
111.price list 价目表 oV0 45G
112.positive confirmation request 积极式询证函 E5)0YYjHZ
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 :,aY|2si
115.receiving report 验收报告 o}114X4q;
116.gross margin 毛利 kt)Et
117.manufacturing overhead 制造费用 ed#fDMXGQ%
118.material requisition 领料单 <MkvlLu((o
119.inventory-taking 存货盘点 *0^~@
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120.bond certificate 债券 'WE"$ 1
121.stock certificate 股票 [UZ
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122.audit report 审计报告 -wiQ d@X
123.entity 被审计单位 z5]6"v -
124.addressee of the audit report 审计报告的收件人 lMGO4U[z
125.unqualified opinion 无保留意见 aMhVO(+FW
126.qualified opinion 保留意见 *$-X&.h[
127.disclaimer of opinion 无法表示意见 dGBjV #bNT
128.adverse opinion 否定意见 Y06^ M?}
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A (1)ABC 作业基础成本计算 U?:P7YWy
A (2)absorbed overhead 已吸收制造费用 X\ P% C
A (3)absorption costing 吸收成本计算 O8$~dzf,2
A (4)account 账户,报表 ~ W8X g)
A (5)accounting postulate 会计假设 >lUPOc
A (6)accounting series release 会计公告文件 )/>BgXwH
A (7)accounting valuation 会计计价 Fb]+h)on
A (8)account sale 承销清单 z80P5^9
A (9)accountability concept 经营责任概念 vJ6 5F6=G
A (10)accountancy 会计职业 /"?DOsJ.
A (11)accountant 会计师 { sC Ni
A (12)accounting 会计 f1ANziC;i
A (13)agency cost 代理成本 Mt-r`W3 q
A (14)accounting bases 会计基础 +:; ddV
A (15)accounting manual 会计手册 lxL. ztL
A (16)accounting period 会计期间 Mg` !tFe3
A (17)accounting policies 会计方针 j9[I6ko5'
A (18)accounting rate of return 会计报酬率 A |r3c?q
A (19)accounting reference date 会计参照日 N:| :L:<1
A (20)accounting reference period 会计参照期间 ]5f;Kz)
A (21)accrual concept 应计概念 p l nH
A (22)accrual expenses 应计费用 :,JaOn'
A (23)acid test ration 速动比率(酸性测试比率) OA3J(4!"W
A (24)acquisition 购置 mEd 2f^R
A (25)acquisition accounting 收购会计 'l.tV7
A (26)activity based accounting 作业基础成本计算 W3
4xrm
A (27)adjusting events 调整事项 I!Z`'1"
A (28)administrative expenses 行政管理费 !2Nk
A (29)advice note 发货通知 B-C$>H^
A (30)amortization 摊销 05FGfnq.8
A (31)analytical review 分析性检查 +112{v=!i
A (32)annual equivalent cost 年度等量成本法 '37
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A (33)annual report and accounts 年度报告和报表 Mc@9ivwL#
A (34)appraisal cost 检验成本 Jh
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A (35)appropriation account 盈余分配账户 "frZ%mv
A (36)articles of association 公司章程细则 c{/R?<
A (37)assets 资产 n]IF`kYQV
A (38)assets cover 资产保障 f $ Agcy
A (39)asset value per share 每股资产价值 fI)XV7,X
A (40)associated company 联营公司 3s!6rT_=)d
A (41)attainable standard 可达标准 G)? *BH
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A (42)attributable profit 可归属利润 ~rBFP)
A (43)audit 审计 Qt+D ,X
A (44)audit report 审计报告 !+PrgIp>
A (45)auditing standards 审计准则 V pnk>GWD
A (46)authorized share capital 额定股本 ZxnPSA@%
A (47)available hours 可用小时 f
1_; da
A (48)avoidable costs 可避免成本 c 6xr[tc%
B (49)back-to-back loan 易币贷款 _'!?fA
B (50)backflush accounting 倒退成本计算 ['}|#3*w
B (51)bad debts 坏帐 <J;O$S
B (52)bad debts ratio 坏帐比率 #Zm`*s`
B (53)bank charges 银行手续费 ` Ow]@flLI
B (54)bank overdraft 银行透支 vTK%8qoZ
B (55)bank reconciliation 银行存款调节表 F6q= W#~
B (56)bank statement 银行对账单 a 20w.6F
B (57)bankruptcy 破产 .Od:#(aq
B (58)basis of apportionment 分摊基础 / 3N2?zS{
B (59)batch 批量 k _V+;&: %
B (60)batch costing 分批成本计算 E'f7=ChNF
B (61)beta factor B(市场)风险因素 U 7x
B (62)bill 账单 @GKDSS4jv
B (63)bill of exchange 汇票 1$T`j2s
B (64)bill of landing 提单 2X2Ax~d@
B (65)bill of materials 用料预计单 Z {^!z
B (66)bill payable 应付票据 #7 O7O~
B (67)bill receivable 应收票据 ]vQa~ }
B (68)bin card 存货记录卡 aH6j, R%
B (69)bonus 红利 arm_SyL 0
B (70)book-keeping 薄记 ]eGa_Ld
B (71)Boston classification 波士顿分类 5<(*
+mP`
B (72)breakeven chart 保本图 6)^*DJy
B (73)breakeven point 保本点 fY P,V0P
B (74)breaking-down time 复位时间 R@3HlGuRKw
B (75)budget 预算 W8 g13oAu"
B (76)budget center 预算中心 5_!L "sJ
B (77)budget cost allowance 预算成本折让 1 Gr^, Ry
B (78)budget manual 预算手册 Eg`~mE+a
B (79)budget period 预算期间 G ky*EY
B (80)budgetary control 预算控制 aE 07#
B (81)budgeted capacity 预算生产能力 y ~
K8
B (82)burden 制造费用 @H?OHpJ" `
B (83)business center 经营中心 RkG?R3
e
B (84)business entity 营业个体 3 ~P$p<
B (85)business unit 经营单位 wnX ;eU/n
B (86)buy-out management 管理性购买产权 QgU]3`z"
B (87)by-product 副产品 _ |C3\x1c
C (88)called-up share capital 催缴股本 55O}S Us!P
C (89)capacity 生产能力 mHMsK}=~
C (90)capacity ratios 生产能力比率
M]5l-i$
C (91)capital 资本 (>0`e8v!
C (92)capital assets pricing model资本资产计价模式 e W8cI)wU
C (93)capital commitment 承诺资本 .$-;`&0cZ
C (94)capital employed 已运用的资本 \>:t={>;
C (95)capital expenditure 资本支出 oqwW
C (96)capital expenditureauthorization 资本支出核准 U[pHT _U
C (97)capital expenditure control 资本支出控制 }`
3-
C (98)capital expenditure proposal资本支出申请 PJB_"?NTTC
C (99)capital funding planning 资本基金筹集计划 $HQ~I?r{Hf
C (100)capital gain 资本收益 -4QZ/ *
C (101)capital investment appraisal资本投资评估 co\?
SgE35
C (102)capital maintenance 资本保全 Mt4]\pMUb
C (103)capital resource planning 资本资源计划 h:pgN,W}
C (104)capital surplus 资本盈余 z\tY A
C (105)capital turnover 资本周转率 IA0 vSF:
C (106)card 记录卡 TE&E f$h
C (107)cash 现金 YTTy6*\,_
C (108)cash account 现金账户 Kc]cJ`P4.
C (109)cash book 现金账薄 i}LQ}35@
C (110)cash cow 金牛产品 <T7@,_T
C (111)cash flow 现金流量 h:Gs9]Lvtv
C (112)cash discounted 现金贴现 +DSbr5"VlB
C (113)cash flow budget 现金流量预算 -!+i
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C (114)cash flow statement 现金流量表 <IR@/b!,
C (115)cash ledger 现金分类账 Le N }Q
C (116)cash limit 现金限额 8i "CU:(
C (117)CCA 现时成本会计 :c]y/lQmV
C (118)center 中心 Eo$ l-Hl5=
C (119)changeover time 变更时间 1R-0b{w[
C (120)chartered entity 特许经济个体 ypM,i
C (121)cheque 支票 E*)A!2rlK
C (122)cheque register 支票登记薄 iOa<=
C (123)coin analysis 零钱分类 1N _"Mm{
C (124)classification 分类 d
>L8S L
C (125)clock card 工时卡 ,Z|O y|+'
C (126)code 代码 jR1^e$
C (127)commitment accounting 承诺确认会计 qX5]\nX&G
C (128)common cost 共同成本 (1S9+H>g
C (129)company limited byguarantee 有限担保责任公司 0 F8xS8vK+
C (130)company limited shares 股份有限公司 w:B&8I(n}w
C (131)competitive position 竞争能力状况 W9gQho%9b
C (132)concept 概念 gm]q<~eMW
C (133)conglomerate 跨行业企业 0e>?!Z
E
C (134)consistency concept 一致性概念 j* 8Z e!^
C (135)consolidated accounts 合并报表 5Zc
C (136)consolidation accounting 合并会计 o$bQ-_B`
C (137)consortium 财团 7y& =YCkc7
C (138)contingency plan 应急计划 KX x+J}n
C (139)contingent liabilities 或有负债 2FL_!;p;2E
C (140)continuous operation 连续生产 br0\O
C (141)contra 抵消 dT1UYG}>j
C (142)contract cost 合同成本 s7E %Et
C (143)contract costing 合同成本计算 :OU(fz]
C (144)contribution 贡献毛益 Pi[]k]XA\
C (145)contribution centre 贡献中心 *C)m#[#:u
C (146)contribution chart 贡献图 =WCE "X
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 B7A.~' =
C (148)contribution to salesration 贡献毛益对销售比率 jY9 tq[~/
C (149)control 控制 .nr%c*JUp
C (150)control account 控制帐户 sk5=$My
C (151)control limits 控制限度 9&kY>M>z0
C (152)controllability concept 可控制概念 % \v
C (153)controllable cost 可控制成本 hBZh0x y
C (154)conversion cost 加工成本 9[{q
5
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 ;,/G*`81B
C (156)corporate appraisal 公司评估 6UN{Vjr%`
C (157)corporate planning 公司计划 L ) _ VdB
C (158)corporate social reporting 公司社会报告 mFpj@=^_G
C (159)corporation 股份公司 T8LvdzS
C (160)cost 成本 N+R{&v7=F%
C (161)cost account 成本帐户 /jaO\t'q
C (162)cost accounting 成本会计 `h 'Ab63
C (163)cost accounting manual 成本手册 M9Z9s1 1{H
C (164)cost accounts calendar 成本报表的日历时间 ,9:v2=C_
C (165)cost adjustment 成本调整 mV7_O//
C (166)cost allocation 成本分配 D S|x*w'I
C (167)cost apportionment 成本分摊 pdQaVe7tRo
C (168)cost attribution 成本归属 8/"uS ;yP
C (169)cost audit 成本审计 *}r6V"pH~
C (170)cost behaviour 成本性态 y#ON= 8l
C (171)cost benefit analysis 成本效益分析 |%Y =]@ f
C (172)cost center 成本中心 >hnhV6s
s
C (173)cost driver 成本动因
