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注会《审计》英语常用词汇 ,~3rY,y-
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1.audit 审计 S:{xx`6K
2.attestation 鉴证 `\@n&y[`7
3.credibility 可信赖程度 iY
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4.audit of financial statements 财务报表审计 6D| F1UFU
5.agreed-upon procedures 执行商定程序 *-ys}sX
6.high levels of assurance 高水平保证 =R:O`qdC4e
7.compilation 编制 @:im/SE
8.reliability 可靠性 GJWGT`"
9.relevance 相关性 f@`|2w G
10.professional skepticism 职业谨慎 dw;<Q
11.objectivity 客观性 U? dad}7
12. professional competence 专业胜任能力 ;HCK iHC
13.Senior/CPA-in-charge 项目经理 ) &E]
14.audit engagement letter 业务约定书 UIU Pi
gd
15.recurring audit 连续审计 y
f*'=q
16.the client 委托人 &w9*pJR %
17.change CPA 更换注册会计师 E q4tc Z
18.the existing CPA 现任注册会计师 Rk5#5R n
19.the successor CPA 后任注册会计师 J#Q >dC7
20.the preceding CPA前任注册会计师 " O
r1 f C
21.issue the audit report 出具审计报告 T
9`AL
22.expert 专家 z4
=OR@ h
23.the board of directors 董事会 Y*# xo7#B
24.knowledge of the entity‘ s business 了解被审计单位情况 7 # wB
25.assess material misstatement risks评估重大错报风险 WZ`i\s1#
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 ;i.MDW^N
27.a general knowledge of —— 初步了解―――的情况 /*;a6S8q
28.a more knowledge of—— 进一步了解的情况 <b'*GB
w$
29.the prior year‘s working papers 以前年度工作底稿 q0q-Coh>
30.minutes of meeting 会议纪要 wdt2T8`I/
31.business risks 经营风险 HY_>sD
32.appropriateness 适当性 7:g _:}m
33.accounting estimate 会计估计 K. B\F)K
34.management representations 管理层声明 j |8!gW
35.going concern assumption 持续经营假设 q{V e%8$"
36.audit plan 审计计划 6|lsG6uf
37.significant audit areas 重点审计领域 W;8A{3q%N0
38.error 错误 ^X 6e\]yj
39.fraud舞弊 ,~,q 0PA7J
40.modified or additional procedures 修改或追加审计程序 ;HAvor=?
41.misappropriation of assets 侵占资产 %h(%M'm?
42.transactions without substance 虚假交易 N?t*4Y
43.unusual pressures 异常压力 ^O<' Qp,[:
44.the suspected noncompliance 涉嫌存在违法行为 NA$)qX_
45.materialiy 重要性 3f$n8 >mq
46.exceed the materiality level 超过重要性水平 O`Qke
Z}
47.approach the materiality level 接近重要性水平 f"gYX
aVF+
48.an acceptably low level 可接受水平 4r83;3WXs
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 rRe^7xGe7
50.misstatements or omissions 错报或漏报 VMF?qT3Nd
51.aggregate 总计 ~)#E?:h5
52.subsequent events 期后事项 0t7)x8 c
53.adjust the financial statements 调整财务报表 4pMp@ b
54.perform additional audit procedures 实施追加的审计程序 R`$Y]@i&B
55.audit risk 审计风险 OmkJP
56.detection risk 检查风险 `3jwjy| 5
57.inappropriate audit opinion 不适当的审计意见 ZD]{HxGL!
58.material misstatement 重大的错报 T}z? i
59.tolerable misstatement 可容忍错报 =\u,4
60.the acceptable level of detection risk 可接受的检查风险 L8n?F#q
61.assessed level of material misstatement risk 重大错报风险的评估水平 f99"~)B|
62.simall business 小规模企业 F#yn'j8
63.accounting system 会计系统 uX!6: v]
64.test of control 控制测试 Z,AY<[/C
65.walk-through test 穿行测试 a e-tAA[1Y
66.communication 沟通 [(g2 u
@
67.flow chart 流程图 Z&?4<-@6\p
68.reperformance of internal control 重新执行 L<oQKe7Q:
69.audit evidence 审计证据 fe<7D\Sp@
70.substantive procedures 实质性程序 !"<rlB,J
71.assertions 认定 /2d>nj
72.esistence 存在 D^>d<LX
73.occurrence 发生 $DfK}C T
74.completeness 完整性 FZ %h7Oe
75.rights and obligations 权利和义务 L'a+1O1q&i
76.valuation and allocation 计价和分摊 '/XP4B\(E
77.cutoff 截止 '\ d
ldg#P
78.accuracy 准确性 &?Erkc~#
79.classification 分类 LEjq<t1&
80.inspection 检查 $ ?!]?{K
81.supervision of counting 监盘 @D*PO-s9
82.observation 观察 2gklGDJD
83.confirmation 函证 DazoY&AWE
84.computation 计算 )c*
xKi j
85.analytical procedures 分析程序 rSt5 @f?
86.vouch 核对 !_3b#Caf
87.trace 追查 ,]yS BAO
88.audit sampling 审计抽样 {HM[ )t0
89.error 误差 _#v "sGmN
90.expected error 预期误差 bh5P98
s
91.population 总体 yKrb GK*=_
92.sampling risk 抽样风险 At[Q0'jkc
93.non- sampling risk 非抽样风险 i rm4lb5
94.sampling unit 抽样单位 "CC"J(&a
95.statistical sampling 统计抽样 PfU\.[l$
96.tolerable error 可容忍误差 &QD)1b[U
97.the risk of under reliance 信赖不足风险 2 <OU)rVE4
98.the risk of over reliance 信赖过度风险 i" n_oO
99.the risk of incorrect rejection 误拒风险 {5
pK8
100. the risk of incorrect acceptance 误受风险 0+qC_ISns
101.working trial balance 试算平衡表 'OTZ&;7{
102.index and cross-referencing 索引和交叉索引 S'$m3,l(k
103.cash receipt 现金收入 UkD\ma
104.cash disbursement 现金支出 (x/:j*`K
105.bank statement 银行对账单 6&'kN 2
106.bank reconciliation 银行存款余额调节表 FXY>o>K%h
107.balance sheet date 资产负债表日 Kv!:2br
108.net realizable value 可变现净值
ox<&T|
109.storeroom 仓库 lr;ubBbT
110.sale invoice 销售发票 c\>I0HH;!
111.price list 价目表 x
~ )~v?>T
112.positive confirmation request 积极式询证函 f^hJA Z
113.negative confirmation request 消极式询证函 jyF*JQjK4
114.purchase requisition 请购单 B%u[gNZ
115.receiving report 验收报告 G na%|tUz|
116.gross margin 毛利 u/|@iWK:
117.manufacturing overhead 制造费用 urkuG4cY
118.material requisition 领料单 3mYW]
119.inventory-taking 存货盘点 (||qFu9a
120.bond certificate 债券 5*A5Y E-
121.stock certificate 股票 EpR n ,[
122.audit report 审计报告 *XWu) >*o
123.entity 被审计单位 -Wmb
M]Z
124.addressee of the audit report 审计报告的收件人 l,Y5VGiH#
125.unqualified opinion 无保留意见 Hicd
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126.qualified opinion 保留意见 .H M3s
127.disclaimer of opinion 无法表示意见 4P)#\$d:
128.adverse opinion 否定意见 w[l#0ZZ
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A (1)ABC 作业基础成本计算 '3^ q
W
A (2)absorbed overhead 已吸收制造费用 >Ho=L)u
A (3)absorption costing 吸收成本计算 2.Ww(`swL
A (4)account 账户,报表 Z@x&
A (5)accounting postulate 会计假设 A9SL|9Q
A (6)accounting series release 会计公告文件 03|nP$g
A (7)accounting valuation 会计计价 YWd2
bRb
A (8)account sale 承销清单 F[O147&C
A (9)accountability concept 经营责任概念 t>%b[
(a
A (10)accountancy 会计职业 DFZ@q=ZT
A (11)accountant 会计师 ns5Dydo{T
A (12)accounting 会计 ( t&`m[>K
A (13)agency cost 代理成本 ?-Of\fNu
A (14)accounting bases 会计基础 iJ *Wsp
A (15)accounting manual 会计手册 k
k<%VKC
A (16)accounting period 会计期间 k0\a7$}F
A (17)accounting policies 会计方针 1TA!9c z0Z
A (18)accounting rate of return 会计报酬率 D
5Sbs(
A (19)accounting reference date 会计参照日 zb[kRo&a0W
A (20)accounting reference period 会计参照期间 Ca?w"m~h
A (21)accrual concept 应计概念 a w lq/
A (22)accrual expenses 应计费用 Jpp-3i.F#
A (23)acid test ration 速动比率(酸性测试比率) ,MJddbcg
A (24)acquisition 购置 G6>sAOf
A (25)acquisition accounting 收购会计 2P'Vp7f6 Y
A (26)activity based accounting 作业基础成本计算 :O@n6%pSL
A (27)adjusting events 调整事项 bxxLAWQ(
A (28)administrative expenses 行政管理费 S?i ^ ~
A (29)advice note 发货通知 <W3p!
A (30)amortization 摊销 or;VmU8$zb
A (31)analytical review 分析性检查 hTZ6@i/pS
A (32)annual equivalent cost 年度等量成本法 +&
f_k@+
A (33)annual report and accounts 年度报告和报表 N
GnE
A (34)appraisal cost 检验成本 *wmkcifF;
A (35)appropriation account 盈余分配账户 rmvrv.$3
A (36)articles of association 公司章程细则 8'3&z-
A (37)assets 资产 yVn%Bz'
[
A (38)assets cover 资产保障 n2AoEbd
A (39)asset value per share 每股资产价值 ./7 -[d
A (40)associated company 联营公司 H@zv-{}T8
A (41)attainable standard 可达标准 mM/#(Ghl
t xnH~;(
A (42)attributable profit 可归属利润 ?
uTuO
A (43)audit 审计 !E00I0W
-h
A (44)audit report 审计报告 .^F& 6'h1H
A (45)auditing standards 审计准则 IN1 n^f$:
A (46)authorized share capital 额定股本 ]x8Y]wAU&{
A (47)available hours 可用小时 :$yOic}y
A (48)avoidable costs 可避免成本 BIx *(
B (49)back-to-back loan 易币贷款 h V`?,
~K
B (50)backflush accounting 倒退成本计算 .@mZG<vg
B (51)bad debts 坏帐 AZNo%!)o
B (52)bad debts ratio 坏帐比率 twldw
uN
B (53)bank charges 银行手续费 BOvJEs!U X
B (54)bank overdraft 银行透支 m^ar:mK
@
B (55)bank reconciliation 银行存款调节表 +J| LfXgB
B (56)bank statement 银行对账单 mGP%"R2X
B (57)bankruptcy 破产 !(
Y|Vm'
B (58)basis of apportionment 分摊基础 c; .y
B (59)batch 批量 U$a)lcJd
B (60)batch costing 分批成本计算 p*cy W l
B (61)beta factor B(市场)风险因素 (qc <'$o
B (62)bill 账单 PPpaH!(D
B (63)bill of exchange 汇票 >yVrIko
B (64)bill of landing 提单 x?0(K=h,
B (65)bill of materials 用料预计单 {nA+-=T
B (66)bill payable 应付票据 {#z
47Rz
B (67)bill receivable 应收票据 5gx;Bp^_
B (68)bin card 存货记录卡 Qqb%^}Xx'u
B (69)bonus 红利 h;}
fdk
B (70)book-keeping 薄记 $E:z*~ ?
B (71)Boston classification 波士顿分类 loq2+(
B (72)breakeven chart 保本图 {t0! N]'
B (73)breakeven point 保本点 Oa@SyroF=
B (74)breaking-down time 复位时间 Q(1R=4?.Z
B (75)budget 预算 F!C<^q~!
B (76)budget center 预算中心 u5U^}<}y}
B (77)budget cost allowance 预算成本折让 9
s2z=^
B (78)budget manual 预算手册 ~k
6V?z}
B (79)budget period 预算期间 n3/ B
s
B (80)budgetary control 预算控制 {
}"
<
B (81)budgeted capacity 预算生产能力 k-s|gC4
B (82)burden 制造费用 oM#+Z
qP
B (83)business center 经营中心 :u@ w ;
B (84)business entity 营业个体 n^G[N-\3
B (85)business unit 经营单位 jgpF+V-n$
B (86)buy-out management 管理性购买产权 4_CXs.v1
B (87)by-product 副产品 UNrO$aX!1'
C (88)called-up share capital 催缴股本 M6]:^;p'
C (89)capacity 生产能力 KV{
C (90)capacity ratios 生产能力比率 5PpS/I:on
C (91)capital 资本 %_5?/H@%3z
C (92)capital assets pricing model资本资产计价模式 m 9 D*I1
C (93)capital commitment 承诺资本 ` -f\6r|:)
C (94)capital employed 已运用的资本 wz:,gpH
C (95)capital expenditure 资本支出 \)Mz
UOZn
C (96)capital expenditureauthorization 资本支出核准
G}WY0FC6
C (97)capital expenditure control 资本支出控制 Ve"M8-{oKk
C (98)capital expenditure proposal资本支出申请 R >[G6LOG
C (99)capital funding planning 资本基金筹集计划 3ox|Mz<aZX
C (100)capital gain 资本收益 E`wq`g`H<
C (101)capital investment appraisal资本投资评估 +H?
XqSC
C (102)capital maintenance 资本保全 YB{'L +Wbw
C (103)capital resource planning 资本资源计划 r0'a-Mk;
C (104)capital surplus 资本盈余 H}usL)0&&
C (105)capital turnover 资本周转率 e<u~v0rDl
C (106)card 记录卡 ldaT:
er9
C (107)cash 现金 G)3r[C^[k
C (108)cash account 现金账户 gd]k3XN$f
C (109)cash book 现金账薄 # xq|/JWs
C (110)cash cow 金牛产品 CA/Lv{[2
C (111)cash flow 现金流量 9I1i(0q
C (112)cash discounted 现金贴现 x+Ly,9nc$
C (113)cash flow budget 现金流量预算
#V[Os!ns
C (114)cash flow statement 现金流量表 3Z}m5f`t
C (115)cash ledger 现金分类账 m LHl]xs4
C (116)cash limit 现金限额 r
onZa0
C (117)CCA 现时成本会计 v+d`J
55
C (118)center 中心 PP6gU=9[)
C (119)changeover time 变更时间 lb}:! Y
C (120)chartered entity 特许经济个体 cS#| _
C (121)cheque 支票 ~!Rf5QA85
C (122)cheque register 支票登记薄 Ivq|-LDNc
C (123)coin analysis 零钱分类 CSFE[F63
C (124)classification 分类 \ tU[,3
C (125)clock card 工时卡 " @xL9[d
C (126)code 代码 9.Sv"=5gz
C (127)commitment accounting 承诺确认会计 yW}x
C (128)common cost 共同成本 >+[{m<Eq
C (129)company limited byguarantee 有限担保责任公司 Nqj5, 9
*c
C (130)company limited shares 股份有限公司 |5BvVqn
C (131)competitive position 竞争能力状况 ~\O,#j`_
C (132)concept 概念 O3p<7`K<4
C (133)conglomerate 跨行业企业 A{Y/eG8
C (134)consistency concept 一致性概念 D<^K7tJui
C (135)consolidated accounts 合并报表 cw~-%%/
C (136)consolidation accounting 合并会计 ]vCs9* |B
C (137)consortium 财团 )Y=ti~?M(
C (138)contingency plan 应急计划 5lE9U oG[Q
C (139)contingent liabilities 或有负债 zwlz zqV
C (140)continuous operation 连续生产 6 s:
C (141)contra 抵消 '"V]>)
C (142)contract cost 合同成本 7 C@m(oK
C (143)contract costing 合同成本计算 )EsFy6K:
C (144)contribution 贡献毛益 PW* [( VX
C (145)contribution centre 贡献中心 }~ga86:n0
C (146)contribution chart 贡献图 xHn
"D@
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率
)aX#RM? N
C (148)contribution to salesration 贡献毛益对销售比率 l27J
C (149)control 控制 7I:<i$)V
C (150)control account 控制帐户 C7MCMM|S
C (151)control limits 控制限度 :1!k*5
C (152)controllability concept 可控制概念 ].N%A07
C (153)controllable cost 可控制成本 #4^D'r>pJ
C (154)conversion cost 加工成本 tHH @[E+h
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 v *@ R U
C (156)corporate appraisal 公司评估 "A}2iI
C (157)corporate planning 公司计划 8-Z|$F"
C (158)corporate social reporting 公司社会报告 +tv"j;z
C (159)corporation 股份公司 9+frxD&pO
C (160)cost 成本 ZX40-6#O
C (161)cost account 成本帐户 E@)9'?q
C (162)cost accounting 成本会计 ^ Mq8jw(2
C (163)cost accounting manual 成本手册 xcXnd"YYE
C (164)cost accounts calendar 成本报表的日历时间 ek0,@ Vg9
C (165)cost adjustment 成本调整 F#l!LER^1g
C (166)cost allocation 成本分配 SrvC34<7
C (167)cost apportionment 成本分摊 ,k6V?{ZA
C (168)cost attribution 成本归属 "l-b(8n
C (169)cost audit 成本审计 pRh) DM# 9
C (170)cost behaviour 成本性态 pIvr*UzY
C (171)cost benefit analysis 成本效益分析 (=QiXX1r
C (172)cost center 成本中心 o:RO(oA0?
C (173)cost driver 成本动因
