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注会《审计》英语常用词汇 <X9 T}g
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1.audit 审计 ,'[&" Eg
2.attestation 鉴证 |tL57Wu93
3.credibility 可信赖程度 +%vBDcf
4.audit of financial statements 财务报表审计 "[(& $ I
5.agreed-upon procedures 执行商定程序 ds@X%L; _
6.high levels of assurance 高水平保证 *xm(K +j
7.compilation 编制 g3[Zh=+]E
8.reliability 可靠性 ).aQ}G wx^
9.relevance 相关性 ,M@LtA3g
10.professional skepticism 职业谨慎 0]. x8{~o
11.objectivity 客观性 ~P&Brn"=Rs
12. professional competence 专业胜任能力 F\&Sn1>k
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 Nu !(7
15.recurring audit 连续审计 eeI
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16.the client 委托人 QP/6N9/
17.change CPA 更换注册会计师 ="E^9!
18.the existing CPA 现任注册会计师 ;{1J{-EA
19.the successor CPA 后任注册会计师 ke.{wh\0
20.the preceding CPA前任注册会计师 r(sQI#
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21.issue the audit report 出具审计报告 A)9[.fhx
22.expert 专家 huh-S ,M
23.the board of directors 董事会 "E`;8
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24.knowledge of the entity‘ s business 了解被审计单位情况 RiHOX&-7
25.assess material misstatement risks评估重大错报风险 .yz-o\,gF%
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 ~Ab nk sR
27.a general knowledge of —— 初步了解―――的情况 ?v-Y1j
28.a more knowledge of—— 进一步了解的情况 @\-i3EhR
29.the prior year‘s working papers 以前年度工作底稿 l#7 ] .-/
30.minutes of meeting 会议纪要 [$; \1P/
31.business risks 经营风险 5~(.:R X:q
32.appropriateness 适当性 8`bQ,E+2
33.accounting estimate 会计估计 +$]eA'Bh@
34.management representations 管理层声明 En&bwLu:s
35.going concern assumption 持续经营假设 g ucd]VH
36.audit plan 审计计划 3f'dBn5
37.significant audit areas 重点审计领域 7U=|>)Q0s
38.error 错误 R Wa4O#
39.fraud舞弊 vfID@g`!q+
40.modified or additional procedures 修改或追加审计程序 zqEMR>px
41.misappropriation of assets 侵占资产 P'o:Vhm_H
42.transactions without substance 虚假交易 y!6+jrI
43.unusual pressures 异常压力 o
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44.the suspected noncompliance 涉嫌存在违法行为 C) ^FRnb
45.materialiy 重要性 En@] xvE
46.exceed the materiality level 超过重要性水平 ]8,:E ]`O
47.approach the materiality level 接近重要性水平 NOOP_:( 7H
48.an acceptably low level 可接受水平 /Mq]WXq[V
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 .ZSG nbJ
50.misstatements or omissions 错报或漏报 =GO/r; 4
51.aggregate 总计 )h(Dt(2Wm
52.subsequent events 期后事项 ]W,K}~!
53.adjust the financial statements 调整财务报表 _n9+(X3
54.perform additional audit procedures 实施追加的审计程序 Eyw)f >
55.audit risk 审计风险 -9BKa~ DVQ
56.detection risk 检查风险 &
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57.inappropriate audit opinion 不适当的审计意见 ?VM# Nf\
58.material misstatement 重大的错报 6;/>asf
59.tolerable misstatement 可容忍错报 (s?`*i:2
60.the acceptable level of detection risk 可接受的检查风险 sA18f2
61.assessed level of material misstatement risk 重大错报风险的评估水平 hK= \O)
62.simall business 小规模企业 gI^);J rTE
63.accounting system 会计系统 /m,0H)w1
64.test of control 控制测试 !\{&^,y
65.walk-through test 穿行测试 k;V4%O
66.communication 沟通 K`.wj8zGY
67.flow chart 流程图 6T%5vg_};'
68.reperformance of internal control 重新执行 nJ/ w tw
69.audit evidence 审计证据 2N]u!S ;d
70.substantive procedures 实质性程序 3#>;h
71.assertions 认定 =~r?(u6d
72.esistence 存在 wv,,# P
73.occurrence 发生 oo\0X
74.completeness 完整性 Q(lj &!?1k
75.rights and obligations 权利和义务 3[Pa~]yS
76.valuation and allocation 计价和分摊 33d86H% ;
77.cutoff 截止 G?-27Jk8
78.accuracy 准确性 ?p{x t$<p
79.classification 分类 D
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80.inspection 检查 _E5%Px5>L
81.supervision of counting 监盘 4-q7o]%5<
82.observation 观察 s:Us*i=H,
83.confirmation 函证 G9\Bi-'ul
84.computation 计算 W(*:8}m,p
85.analytical procedures 分析程序 9GnNL I{
86.vouch 核对 +Ux)m4}j
87.trace 追查 *[*
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88.audit sampling 审计抽样 pL$UI3VCP
89.error 误差 -&Fxg>FrYb
90.expected error 预期误差 }G&#p w2
91.population 总体 =YX/]g|9K
92.sampling risk 抽样风险 t1HUp dHY
93.non- sampling risk 非抽样风险 Kq/W-VyGh
94.sampling unit 抽样单位 bw M>#@H
95.statistical sampling 统计抽样 s~$kzEtjjU
96.tolerable error 可容忍误差 *(ex:1sW
97.the risk of under reliance 信赖不足风险 "s$v?voo
98.the risk of over reliance 信赖过度风险 w<_
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99.the risk of incorrect rejection 误拒风险 bo&!oY#
100. the risk of incorrect acceptance 误受风险 b?-%Uzp<
101.working trial balance 试算平衡表 oS)0,p
102.index and cross-referencing 索引和交叉索引 Eg t;Bj#%
103.cash receipt 现金收入 c L*D_)?8
104.cash disbursement 现金支出 uR"s rn;^
105.bank statement 银行对账单 Df;FOTTi%
106.bank reconciliation 银行存款余额调节表 ;VS;),h/
107.balance sheet date 资产负债表日 ToJV .AdfT
108.net realizable value 可变现净值 L>{E8qv>w
109.storeroom 仓库 @f0~a
110.sale invoice 销售发票 XF2u<sDe
111.price list 价目表 87EI<\mP
112.positive confirmation request 积极式询证函 !@-j!Ub
113.negative confirmation request 消极式询证函 =mCUuY#
114.purchase requisition 请购单 ~Dr/+h:^\
115.receiving report 验收报告 %"
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116.gross margin 毛利 eif<aG5
117.manufacturing overhead 制造费用 Y',s|M1})\
118.material requisition 领料单 9>psQ0IRvr
119.inventory-taking 存货盘点 7dX1.}M<(
120.bond certificate 债券 K&"Yv~h
121.stock certificate 股票 KtHh--j`
122.audit report 审计报告 e = &
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123.entity 被审计单位 EF0 {o_
124.addressee of the audit report 审计报告的收件人 xZFha=#
125.unqualified opinion 无保留意见 lfu1
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126.qualified opinion 保留意见 -;T>4B=
127.disclaimer of opinion 无法表示意见 ltt %X].[
128.adverse opinion 否定意见 6+IOJtj
BW :&AP@B
A (1)ABC 作业基础成本计算
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A (2)absorbed overhead 已吸收制造费用 >8SX ,
A (3)absorption costing 吸收成本计算 u7@|f ND 7
A (4)account 账户,报表 N;D (_:^
A (5)accounting postulate 会计假设 D>c%5
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A (6)accounting series release 会计公告文件 @T h.=
A (7)accounting valuation 会计计价 -!"
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A (8)account sale 承销清单 N!;Y;<Ro_
A (9)accountability concept 经营责任概念 =b,$jCv<,5
A (10)accountancy 会计职业 F qsG#6|x
A (11)accountant 会计师 .x6*9z#q
A (12)accounting 会计 ZcX%:ebKS
A (13)agency cost 代理成本 e }/c`7M
A (14)accounting bases 会计基础 U_!"&O5lr
A (15)accounting manual 会计手册 K K]AX;
A (16)accounting period 会计期间 6 \O4R
A (17)accounting policies 会计方针 s;}';#
A (18)accounting rate of return 会计报酬率 Rjo6Pd{d<
A (19)accounting reference date 会计参照日 m *P~X*St
A (20)accounting reference period 会计参照期间 ^]wm Y
A (21)accrual concept 应计概念 xm~ff+(&@S
A (22)accrual expenses 应计费用 60~{sk~E
A (23)acid test ration 速动比率(酸性测试比率) N&S :=x:$S
A (24)acquisition 购置 /lttJJDU
A (25)acquisition accounting 收购会计 D.qbzJz
A (26)activity based accounting 作业基础成本计算 Pc? d@tm
A (27)adjusting events 调整事项 @Qruc\_
A (28)administrative expenses 行政管理费 %S>lPt
A (29)advice note 发货通知 Ay Nl,Xyc4
A (30)amortization 摊销 h'UWf"d
A (31)analytical review 分析性检查 xi;SKv;p
A (32)annual equivalent cost 年度等量成本法 ErB6fl
A (33)annual report and accounts 年度报告和报表 2|EH Ny!
A (34)appraisal cost 检验成本 RZ|s[b U
A (35)appropriation account 盈余分配账户 1$@k@* u\
A (36)articles of association 公司章程细则 A &w)@DOe
A (37)assets 资产 M0c"wi@S_
A (38)assets cover 资产保障 XPUH\I =
A (39)asset value per share 每股资产价值 lDp5aT;DsM
A (40)associated company 联营公司 0plRsZ }
A (41)attainable standard 可达标准 \C} tK,79
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A (42)attributable profit 可归属利润 .d8) *
A (43)audit 审计 9j aYmY]~
A (44)audit report 审计报告
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A (45)auditing standards 审计准则 Gpe h#Q4x
A (46)authorized share capital 额定股本 X@x:
F|/P
A (47)available hours 可用小时 f(D?g
A (48)avoidable costs 可避免成本 M P0ww$(
B (49)back-to-back loan 易币贷款 _sZ/tU@_-K
B (50)backflush accounting 倒退成本计算 BT d$n!'$n
B (51)bad debts 坏帐 *PL+)2ob
B (52)bad debts ratio 坏帐比率 aH"tSgi
B (53)bank charges 银行手续费 Vl^jTX5N
B (54)bank overdraft 银行透支 8Mws?] \/q
B (55)bank reconciliation 银行存款调节表 ^_5$+
B (56)bank statement 银行对账单 ?3KI}'}EM
B (57)bankruptcy 破产 w^R5/#F_r
B (58)basis of apportionment 分摊基础 J9poqp@`MG
B (59)batch 批量 nkN ]z
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B (60)batch costing 分批成本计算 B+zq!+ HJ
B (61)beta factor B(市场)风险因素 pPQ]#v
B (62)bill 账单 N@Slc
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B (63)bill of exchange 汇票 v~ uwQ&AH
B (64)bill of landing 提单 Ku, Efr
B (65)bill of materials 用料预计单 [ `ttNW(_
B (66)bill payable 应付票据 ,iSs2&$ m
B (67)bill receivable 应收票据 |r0j>F
B (68)bin card 存货记录卡 zb9
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B (69)bonus 红利 G-"#3{~2
B (70)book-keeping 薄记 > )#*}JI
B (71)Boston classification 波士顿分类 -iH/~a
B (72)breakeven chart 保本图 6_zL#7E'
B (73)breakeven point 保本点 cO(|>&tJ
B (74)breaking-down time 复位时间 qV iky=/-
B (75)budget 预算 9=3V}]^ M
B (76)budget center 预算中心 b;soMi lz
B (77)budget cost allowance 预算成本折让 #B+2qD>E
B (78)budget manual 预算手册 / d6mlQS
B (79)budget period 预算期间
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B (80)budgetary control 预算控制 3kYUO-qw
B (81)budgeted capacity 预算生产能力 X*S|aNaLWW
B (82)burden 制造费用 9QY)<K~a
B (83)business center 经营中心 gN mp'Lm
B (84)business entity 营业个体 hCr7%`
B (85)business unit 经营单位 #+Vv f
B (86)buy-out management 管理性购买产权 #XJYkaL
B (87)by-product 副产品 *vBcT.|,
C (88)called-up share capital 催缴股本 []LNNO],X
C (89)capacity 生产能力 BIcE3}dS8
C (90)capacity ratios 生产能力比率 IUu [`\b=
C (91)capital 资本 KsUsj3J
C (92)capital assets pricing model资本资产计价模式 deeOtco$LT
C (93)capital commitment 承诺资本 g-*@I`k[
C (94)capital employed 已运用的资本 `]tXQqD
C (95)capital expenditure 资本支出 ,T&B.'cq
C (96)capital expenditureauthorization 资本支出核准 :kFWUs=
C (97)capital expenditure control 资本支出控制 Iupk+x>
C (98)capital expenditure proposal资本支出申请 ?c>j^}A/N
C (99)capital funding planning 资本基金筹集计划 .4KXe"~E
C (100)capital gain 资本收益 ||L qx#e=
C (101)capital investment appraisal资本投资评估 4qyL' \d[
C (102)capital maintenance 资本保全 R
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C (103)capital resource planning 资本资源计划 1Ete;r%5=
C (104)capital surplus 资本盈余 u :m]-'
C (105)capital turnover 资本周转率 -u{k
C (106)card 记录卡 j/^0q90QO
C (107)cash 现金 _Dk;U*2
C (108)cash account 现金账户 2] > s@?[
C (109)cash book 现金账薄 W*U\79H
C (110)cash cow 金牛产品 vkBng sS
C (111)cash flow 现金流量 1YM04*H
C (112)cash discounted 现金贴现 u[d8)+VX
C (113)cash flow budget 现金流量预算 C'5i >;
C (114)cash flow statement 现金流量表 $,h*xb.
C (115)cash ledger 现金分类账 Mw+]*
C (116)cash limit 现金限额 ^'FY!^dE
C (117)CCA 现时成本会计 pOS.`rSK
C (118)center 中心 #;^.&2Lt
C (119)changeover time 变更时间 O' idS`
C (120)chartered entity 特许经济个体 Y%wF; I1x
C (121)cheque 支票 })"9TfC
C (122)cheque register 支票登记薄 RqcX _x(p
C (123)coin analysis 零钱分类 @p `#y
C (124)classification 分类 )cOm\^
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C (125)clock card 工时卡 mH}AVje{
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C (126)code 代码 Bxm^Arc>
C (127)commitment accounting 承诺确认会计 DUW;G9LP$-
C (128)common cost 共同成本 EW]gG@w]5r
C (129)company limited byguarantee 有限担保责任公司 N O9Jre
C (130)company limited shares 股份有限公司 pu `|HaQaE
C (131)competitive position 竞争能力状况 vx- u+/\
C (132)concept 概念 ^QFjBQ-Hai
C (133)conglomerate 跨行业企业 NTVG'3o
C (134)consistency concept 一致性概念 <'B` b
C (135)consolidated accounts 合并报表 k`TEA?RfQ
C (136)consolidation accounting 合并会计 PU-;Q @< E
C (137)consortium 财团 =2`s Uw}
C (138)contingency plan 应急计划 Lb/a _8<E?
C (139)contingent liabilities 或有负债 WJ J!No P
C (140)continuous operation 连续生产 $9ON 3>
C (141)contra 抵消 4Q 3Q.(
C (142)contract cost 合同成本 {d7KJmN
C (143)contract costing 合同成本计算 [0IeEjL
C (144)contribution 贡献毛益 Q7#Q6-
Q
C (145)contribution centre 贡献中心 p]pFZ";70
C (146)contribution chart 贡献图 <pPI:D@G
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ikm4Y`c
C (148)contribution to salesration 贡献毛益对销售比率 !})+WSs'"s
C (149)control 控制 ]HC t%5
C (150)control account 控制帐户 lYy0
C (151)control limits 控制限度 Iem* 'r
C (152)controllability concept 可控制概念 9 -TFyZYU
C (153)controllable cost 可控制成本 &|9?B!,`
C (154)conversion cost 加工成本 {OQ sGyR?
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 uYO?Rb&}
C (156)corporate appraisal 公司评估 _;0:wXib =
C (157)corporate planning 公司计划 ?|8 H $1
C (158)corporate social reporting 公司社会报告 [& hdyLt
C (159)corporation 股份公司 JDMaLo
C (160)cost 成本 &G'R{s&"
C (161)cost account 成本帐户 c"0CHrd
C (162)cost accounting 成本会计 S9xC> |<
C (163)cost accounting manual 成本手册 o.j;dsZ
C (164)cost accounts calendar 成本报表的日历时间
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C (165)cost adjustment 成本调整 ExnszFX*
C (166)cost allocation 成本分配 Kk??}
C (167)cost apportionment 成本分摊 eL- 92]]e
C (168)cost attribution 成本归属 *!nS4 [d
C (169)cost audit 成本审计 3HfT9
C (170)cost behaviour 成本性态 Q>z 0?%B
C (171)cost benefit analysis 成本效益分析 & f!!UZMt)
C (172)cost center 成本中心 X|.X4fs
C (173)cost driver 成本动因
