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注会《审计》英语常用词汇 A.v cE
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v&
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1.audit 审计 &86km FA
2.attestation 鉴证 DR9M 8E
3.credibility 可信赖程度 3V`K^X3
4.audit of financial statements 财务报表审计 yXN E2K
5.agreed-upon procedures 执行商定程序 >TsJ0E?3x
6.high levels of assurance 高水平保证 @+} Q<
7.compilation 编制 ?ZS
G4La\
8.reliability 可靠性 dUn8Xqj1
9.relevance 相关性 i^uC4S~
10.professional skepticism 职业谨慎 N_L&!%s
11.objectivity 客观性 !23W=N}82
12. professional competence 专业胜任能力 `h S<F"
j
13.Senior/CPA-in-charge 项目经理 >qx~m>2|8]
14.audit engagement letter 业务约定书 #hd<5+$U}l
15.recurring audit 连续审计 t 1B0M4x9
16.the client 委托人 d\, 4Wet;#
17.change CPA 更换注册会计师 O6;>]/`
18.the existing CPA 现任注册会计师 VzpPopD,QW
19.the successor CPA 后任注册会计师 Qd!;CoOmZs
20.the preceding CPA前任注册会计师 7& k lX
21.issue the audit report 出具审计报告 AnPm5i.
22.expert 专家 X3]E8)645N
23.the board of directors 董事会 v
%&f00
24.knowledge of the entity‘ s business 了解被审计单位情况 !{s $V2_
25.assess material misstatement risks评估重大错报风险 PZ pwi?N
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 svyC(m)'
27.a general knowledge of —— 初步了解―――的情况 P,iLqat
28.a more knowledge of—— 进一步了解的情况 $t 1]w]}d
29.the prior year‘s working papers 以前年度工作底稿 8Mg4y1)RU
30.minutes of meeting 会议纪要 v5w I ?HE
31.business risks 经营风险 KN~E9oGs
32.appropriateness 适当性 h1K
3A5
33.accounting estimate 会计估计 ~<v.WP<:
34.management representations 管理层声明 p/lMv\`5
35.going concern assumption 持续经营假设 Lj(hk @
36.audit plan 审计计划 :M|c,SQK
37.significant audit areas 重点审计领域 gKb 4n
Nt
38.error 错误 I2 j;9Qcz
39.fraud舞弊 v.6" <nT2
40.modified or additional procedures 修改或追加审计程序 4>Uo0NfL
41.misappropriation of assets 侵占资产 ~c?yHpZx%
42.transactions without substance 虚假交易 I6y&6 g
43.unusual pressures 异常压力 ADv
a@P
44.the suspected noncompliance 涉嫌存在违法行为
qR]4m]o
45.materialiy 重要性 8)"KPr63M
46.exceed the materiality level 超过重要性水平 ;
tvB{s_
47.approach the materiality level 接近重要性水平 {, APZ`q|
48.an acceptably low level 可接受水平 f `
A
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 dhK$ XG
50.misstatements or omissions 错报或漏报 -ZQ3^'f:0J
51.aggregate 总计 .&@|)u
52.subsequent events 期后事项 `y YgL@Zt
53.adjust the financial statements 调整财务报表 TWx<)
54.perform additional audit procedures 实施追加的审计程序 a2=wJhk
55.audit risk 审计风险 FN,0&D}`
56.detection risk 检查风险 ?]9uHrdsN}
57.inappropriate audit opinion 不适当的审计意见 d*A > P
58.material misstatement 重大的错报 (m 04Z2#
59.tolerable misstatement 可容忍错报 ;\<?LTp/r
60.the acceptable level of detection risk 可接受的检查风险 0E\R\KO$>
61.assessed level of material misstatement risk 重大错报风险的评估水平 XZ| "7a s
62.simall business 小规模企业 j&T/.]dX&
63.accounting system 会计系统 i;)g0}x`
64.test of control 控制测试 ` V^#Sb
65.walk-through test 穿行测试 \|62E):i1
66.communication 沟通 M8cLh!!
67.flow chart 流程图 o4~ft!>
68.reperformance of internal control 重新执行 MqoQs{x
69.audit evidence 审计证据 Z7.)[
;
70.substantive procedures 实质性程序 lmmyDg1R
71.assertions 认定
6{ 7O
72.esistence 存在 ['s_qCA [
73.occurrence 发生 [0 &Lvx
74.completeness 完整性 sM5 w~R>Y
75.rights and obligations 权利和义务 ?sS'T7r
v
76.valuation and allocation 计价和分摊 Plq [Ml9
77.cutoff 截止 lC _zSmT
78.accuracy 准确性 KG3 *~G
79.classification 分类 e/Q [%y.X
80.inspection 检查 bLV@Ts
81.supervision of counting 监盘 }7.q[ ^oF
82.observation 观察 e
#nTp b
83.confirmation 函证 +:'Po.{"
84.computation 计算 v$tS 2N2
85.analytical procedures 分析程序 s}z,{Y$-t
86.vouch 核对 }?fa+FQGp
87.trace 追查 .9^;? Ts
88.audit sampling 审计抽样 $s ]@%
6 f
89.error 误差 8OFrW.>[
90.expected error 预期误差 ycE<7W
91.population 总体 1| .
0]~0
92.sampling risk 抽样风险 Bp/8 >E O`
93.non- sampling risk 非抽样风险 w5*18L=O\
94.sampling unit 抽样单位 $Ilr.6';
95.statistical sampling 统计抽样 $`=?Nb@@#
96.tolerable error 可容忍误差 GUp51*#XR
97.the risk of under reliance 信赖不足风险 &pba~X.u
98.the risk of over reliance 信赖过度风险 WX=+\`NyJ(
99.the risk of incorrect rejection 误拒风险 kcOp O<oE
100. the risk of incorrect acceptance 误受风险 % qE#^ U
101.working trial balance 试算平衡表 C|lMXp\*
102.index and cross-referencing 索引和交叉索引 H~~(v52wD
103.cash receipt 现金收入 ^Q OvK>W<
104.cash disbursement 现金支出 /N^+a-.Qd
105.bank statement 银行对账单 qt:->yiq+
106.bank reconciliation 银行存款余额调节表 dY|jV}%T
107.balance sheet date 资产负债表日 |1<Z3\+_/
108.net realizable value 可变现净值 <Q kfvK]Q
109.storeroom 仓库 [`b{eLCFX]
110.sale invoice 销售发票 eS.]@ E-T
111.price list 价目表 mY
AFruN
112.positive confirmation request 积极式询证函 ( , TO|
113.negative confirmation request 消极式询证函 ;C {_T:LS
114.purchase requisition 请购单 .^NV e40O
115.receiving report 验收报告 j F5
JpyOc
116.gross margin 毛利 +]e4c;`ko}
117.manufacturing overhead 制造费用 e=R}
4`
118.material requisition 领料单 :Aa^afjJw
119.inventory-taking 存货盘点 kL3=7t^ 1
120.bond certificate 债券 xD#/@E1'Y
121.stock certificate 股票 Ue tmO`qju
122.audit report 审计报告 - )Vj08aP
123.entity 被审计单位 o{hK t?
124.addressee of the audit report 审计报告的收件人 37[C^R!1c
125.unqualified opinion 无保留意见 a;z cAeX
126.qualified opinion 保留意见 SeTU`WLEm
127.disclaimer of opinion 无法表示意见 4HHf3j!5
128.adverse opinion 否定意见
W6iIL:sp
B>mQ\Q
A (1)ABC 作业基础成本计算 z? aD Oh
A (2)absorbed overhead 已吸收制造费用 }* t~& l0
A (3)absorption costing 吸收成本计算 xV6j6k
A (4)account 账户,报表 \wCL)t.cX
A (5)accounting postulate 会计假设 aF=VJ+5
A (6)accounting series release 会计公告文件 o&O!Ur
A (7)accounting valuation 会计计价 QezK&iJg
A (8)account sale 承销清单 p[eRK .$!
A (9)accountability concept 经营责任概念 xle29:?l
A (10)accountancy 会计职业 ^ v'Lu!\f
A (11)accountant 会计师 &Xav$6+Z1J
A (12)accounting 会计 TGLXv P&
\
A (13)agency cost 代理成本 5e
LPn
A (14)accounting bases 会计基础 AK!G#u g
A (15)accounting manual 会计手册 4jW{IGW
A (16)accounting period 会计期间 nr^p H.
A (17)accounting policies 会计方针 Pm_=
A (18)accounting rate of return 会计报酬率 x9e
9$ ww}
A (19)accounting reference date 会计参照日 neBkwXF!
A (20)accounting reference period 会计参照期间 6p@ts`#
A (21)accrual concept 应计概念 88K*d8m
A (22)accrual expenses 应计费用 g;h&Xkp
A (23)acid test ration 速动比率(酸性测试比率) smU+
:~
A (24)acquisition 购置 0{yx*}.
A (25)acquisition accounting 收购会计 ZZ(@: F
A (26)activity based accounting 作业基础成本计算 1:
t>}[Y
A (27)adjusting events 调整事项 34=0.{qn
A (28)administrative expenses 行政管理费 =jN]
ckn
A (29)advice note 发货通知 9wC; m :
A (30)amortization 摊销 Xy{+=UY
A (31)analytical review 分析性检查 h]#)41y<
A (32)annual equivalent cost 年度等量成本法 P33E\O
A (33)annual report and accounts 年度报告和报表 xlLS`
A (34)appraisal cost 检验成本 _bi Jch
A (35)appropriation account 盈余分配账户 ?2TH("hV$
A (36)articles of association 公司章程细则 b q O"k t
A (37)assets 资产 Z:_y,( 1Q
A (38)assets cover 资产保障 [oj"Tn(
A (39)asset value per share 每股资产价值 f+V':qz
A (40)associated company 联营公司 D | o@(V
A (41)attainable standard 可达标准 NP8TF*5V
PwW @I~@>
A (42)attributable profit 可归属利润 FScQS.qF
A (43)audit 审计 +0
MKh
A (44)audit report 审计报告 1 GdD
A (45)auditing standards 审计准则 f<wgZM
A (46)authorized share capital 额定股本 |@BN+o;`Om
A (47)available hours 可用小时 q~n2VU4L*
A (48)avoidable costs 可避免成本 "ivqh{ ,
B (49)back-to-back loan 易币贷款 b nGA. b
B (50)backflush accounting 倒退成本计算 J%)2,szn0
B (51)bad debts 坏帐 K^H t$04
B (52)bad debts ratio 坏帐比率 MQ44uH J
B (53)bank charges 银行手续费 F
4/Uu"J:
B (54)bank overdraft 银行透支 Sg-xm+iSDt
B (55)bank reconciliation 银行存款调节表 lND[ anB!
B (56)bank statement 银行对账单 G$ FBx
B (57)bankruptcy 破产
o3=kF
B (58)basis of apportionment 分摊基础 0, /x#
B (59)batch 批量 }H=OVbQor
B (60)batch costing 分批成本计算 "> 3@<f>
B (61)beta factor B(市场)风险因素 cy 4'q ?r
B (62)bill 账单 dI-5% Um
B (63)bill of exchange 汇票 QGd- 9UEA]
B (64)bill of landing 提单 TeJ
`sJ
B (65)bill of materials 用料预计单 UsN b&aue
B (66)bill payable 应付票据 >{a,]q*
B (67)bill receivable 应收票据 YHYB.H)
B (68)bin card 存货记录卡 n^N]iw{ G
B (69)bonus 红利 fXe-U='
B (70)book-keeping 薄记 h>:RCp
C
B (71)Boston classification 波士顿分类
M;qL)vf
B (72)breakeven chart 保本图 $8 k_M
B (73)breakeven point 保本点 T;@> O^
B (74)breaking-down time 复位时间 Wi^rnr'S s
B (75)budget 预算 s~
A8/YoU}
B (76)budget center 预算中心 Wg^cj:&`u
B (77)budget cost allowance 预算成本折让 de9l;zF
B (78)budget manual 预算手册 x[UO1% _o-
B (79)budget period 预算期间 VU9P\|c@<
B (80)budgetary control 预算控制 #~;8#!X
B (81)budgeted capacity 预算生产能力 x-&v|w '
B (82)burden 制造费用 v Lv@ Mo
B (83)business center 经营中心 ^z^e*<{WEl
B (84)business entity 营业个体 OPW"AB J
B (85)business unit 经营单位 'V #ew\
B (86)buy-out management 管理性购买产权 w9$
8t 9$|
B (87)by-product 副产品 % Au$E&sj
C (88)called-up share capital 催缴股本 % V pBB
C (89)capacity 生产能力 ,hLSRj{
C (90)capacity ratios 生产能力比率 k &iDJt
C (91)capital 资本 v&2@<I>
C (92)capital assets pricing model资本资产计价模式 DA`sm
C (93)capital commitment 承诺资本 od*Z$Hb>'
C (94)capital employed 已运用的资本 j#t8Krd] "
C (95)capital expenditure 资本支出 xY2_*#{.
C (96)capital expenditureauthorization 资本支出核准 ?i2Wst
C (97)capital expenditure control 资本支出控制 [P=[ h j;
C (98)capital expenditure proposal资本支出申请 R 2THL
C (99)capital funding planning 资本基金筹集计划 _`i%9Ad.4
C (100)capital gain 资本收益 Fx5d@WNa>
C (101)capital investment appraisal资本投资评估 Cfo 8gX*
C (102)capital maintenance 资本保全 %aBJ+V F
C (103)capital resource planning 资本资源计划 ~h0BT(p/
C (104)capital surplus 资本盈余 lk1Gs{(qhH
C (105)capital turnover 资本周转率 'h> 5 &=r
C (106)card 记录卡 cu aNAJ
C (107)cash 现金 NjN ?RB/5
C (108)cash account 现金账户 !]+Z%e d`%
C (109)cash book 现金账薄 e>9Z:vY
C (110)cash cow 金牛产品 : 5<
9/
C (111)cash flow 现金流量 F(9
Y/UXH
C (112)cash discounted 现金贴现 #0hNk%X=
C (113)cash flow budget 现金流量预算 YQV ?S
C (114)cash flow statement 现金流量表 D% UZ'bHN*
C (115)cash ledger 现金分类账 X2dc\v.x
C (116)cash limit 现金限额 rn:
zKTyhw
C (117)CCA 现时成本会计 \UqS -j|
C (118)center 中心 4:&qT Y)H
C (119)changeover time 变更时间 rjHIQC C
C (120)chartered entity 特许经济个体 a,*p_:~i
C (121)cheque 支票 | W*@}D
C (122)cheque register 支票登记薄 Fra>|;do
C (123)coin analysis 零钱分类 <o!&Kk 9
C (124)classification 分类 U5CPkH1
C (125)clock card 工时卡 {XD/8m(hN|
C (126)code 代码 X";Z Up
C (127)commitment accounting 承诺确认会计 !Nl.Vb
C (128)common cost 共同成本 h@;)dLo0z
C (129)company limited byguarantee 有限担保责任公司 OssR[$69
C (130)company limited shares 股份有限公司 )w 2K&Zr0
C (131)competitive position 竞争能力状况 4 %)N(%u
C (132)concept 概念 !\-4gr?`!
C (133)conglomerate 跨行业企业 W .`Xm(y
C (134)consistency concept 一致性概念 ] @)!:<+
C (135)consolidated accounts 合并报表 -}X?2Q
C (136)consolidation accounting 合并会计 =v4r M0m,
C (137)consortium 财团 .blft,'
C (138)contingency plan 应急计划 S1^nC tSF
C (139)contingent liabilities 或有负债 - *%!q$
:
C (140)continuous operation 连续生产 ^+%tlX_+.
C (141)contra 抵消 &^7uv0M<y
C (142)contract cost 合同成本 WVWS7N\
C (143)contract costing 合同成本计算 ihiuSF<NaQ
C (144)contribution 贡献毛益 :Wg-@d
C (145)contribution centre 贡献中心 }#OqU#
q|
C (146)contribution chart 贡献图 'ZC}9=_g
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 b-BM"~N'
C (148)contribution to salesration 贡献毛益对销售比率 inPE/Ux
C (149)control 控制 9 rT z N
C (150)control account 控制帐户 FL`1yD^2
C (151)control limits 控制限度 w3<"g&n|
C (152)controllability concept 可控制概念 :'y{dbKp"
C (153)controllable cost 可控制成本 k%]DT.cE
C (154)conversion cost 加工成本 *
{gxI<
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 UW hn1N
C (156)corporate appraisal 公司评估 J1tzHa6
C (157)corporate planning 公司计划 m0|Ae@g~3
C (158)corporate social reporting 公司社会报告 n{64g+
C (159)corporation 股份公司 ESD<8 OR
C (160)cost 成本 z|3`0eWIG
C (161)cost account 成本帐户 F)/~p&H
C (162)cost accounting 成本会计 #d Z/UM(u
C (163)cost accounting manual 成本手册 eu}Fd@ GO
C (164)cost accounts calendar 成本报表的日历时间
lk_s!<ni
C (165)cost adjustment 成本调整 |^Ew<
C (166)cost allocation 成本分配 NtY*sUKRD
C (167)cost apportionment 成本分摊 _{e&@ d
C (168)cost attribution 成本归属 C F|moc:;
C (169)cost audit 成本审计 I z}2
^
C (170)cost behaviour 成本性态 $5lW)q A
C (171)cost benefit analysis 成本效益分析 Z
cMj=#i
C (172)cost center 成本中心 ,u}<Ws8N
C (173)cost driver 成本动因
