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注会《审计》英语常用词汇 1[ 4 0\ sM
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1.audit 审计 ?k+>~k{}a
2.attestation 鉴证 Q[ MWzsx
3.credibility 可信赖程度 i?B(I4a!G
4.audit of financial statements 财务报表审计 zaG1
5.agreed-upon procedures 执行商定程序 LW*v/` @
6.high levels of assurance 高水平保证 Wph@LRB]
7.compilation 编制 4Bk9d
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8.reliability 可靠性 Yqb3g(0
9.relevance 相关性 ZHimS7
10.professional skepticism 职业谨慎 G!.% Qqs
11.objectivity 客观性 -;j
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12. professional competence 专业胜任能力 Q<T+t0G\O-
13.Senior/CPA-in-charge 项目经理 @=dwvl' W
14.audit engagement letter 业务约定书 kR65{h"gZT
15.recurring audit 连续审计 h N x#x
16.the client 委托人 !30BR|K*
17.change CPA 更换注册会计师 s_%KWkS
18.the existing CPA 现任注册会计师 Zk> #T:{h
19.the successor CPA 后任注册会计师 f8S! FGiNc
20.the preceding CPA前任注册会计师 `XrF ,
21.issue the audit report 出具审计报告 pFcCe
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22.expert 专家 R
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23.the board of directors 董事会 @ ('/NjTZ
24.knowledge of the entity‘ s business 了解被审计单位情况 ^~7ou A
25.assess material misstatement risks评估重大错报风险 B3'-:
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 Sd+bnq%
27.a general knowledge of —— 初步了解―――的情况 x@? YS
28.a more knowledge of—— 进一步了解的情况 PIM4c
29.the prior year‘s working papers 以前年度工作底稿 SYwB
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30.minutes of meeting 会议纪要
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31.business risks 经营风险 !z2 KQ
4C
32.appropriateness 适当性 THY=8&x)
33.accounting estimate 会计估计 PgdHH:v)
34.management representations 管理层声明
1fqJtP6
35.going concern assumption 持续经营假设 K(}g!iT)~
36.audit plan 审计计划 E-Y4TBZ*
37.significant audit areas 重点审计领域 CqR
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38.error 错误 U o[\1)
39.fraud舞弊 lw=!v%L
40.modified or additional procedures 修改或追加审计程序 tA{h x -
41.misappropriation of assets 侵占资产 PauF)p
42.transactions without substance 虚假交易 /q5!p0fH*
43.unusual pressures 异常压力 ;S+]Z!5LT
44.the suspected noncompliance 涉嫌存在违法行为 >G}g=zy@
45.materialiy 重要性 8 DPn5E#M1
46.exceed the materiality level 超过重要性水平 h?P-
:E
47.approach the materiality level 接近重要性水平 _*f
On@Vwo
48.an acceptably low level 可接受水平 v@Qfx V2
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 OCE hwB0
50.misstatements or omissions 错报或漏报 |vtj0 ,[
51.aggregate 总计 mOfTq]
@B
52.subsequent events 期后事项 fVz0H1\J&
53.adjust the financial statements 调整财务报表 _&e$?hY
54.perform additional audit procedures 实施追加的审计程序 v,d'SR.
55.audit risk 审计风险 #:s *Hy=
56.detection risk 检查风险 ne
8rF.D
57.inappropriate audit opinion 不适当的审计意见 B3& C =*y
58.material misstatement 重大的错报 ).IK[5Q `
59.tolerable misstatement 可容忍错报 dy3fZ( =q^
60.the acceptable level of detection risk 可接受的检查风险 97vQM
61.assessed level of material misstatement risk 重大错报风险的评估水平 K)W:@,*
62.simall business 小规模企业 SAhk `_
63.accounting system 会计系统 Z $Fm73
64.test of control 控制测试 2?@Ozr2Uh
65.walk-through test 穿行测试 2 2@
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66.communication 沟通 zKfY0A R
67.flow chart 流程图 g17 fge6%
68.reperformance of internal control 重新执行 #Wq@j1?
69.audit evidence 审计证据 z[W dJN{
70.substantive procedures 实质性程序 D[dI_|59a
71.assertions 认定 w+gPU1|(r
72.esistence 存在 =F09@C ,
73.occurrence 发生 65l9dM2
74.completeness 完整性 Q!{,^Q b
75.rights and obligations 权利和义务 5M\bH '1
76.valuation and allocation 计价和分摊 \. YJs"<3
77.cutoff 截止 Y2}m/7aF
78.accuracy 准确性 _2X6c,
79.classification 分类 1!;4I@W(I)
80.inspection 检查 ht2J,
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81.supervision of counting 监盘 !q 9PO
82.observation 观察 $0*D7P^8
83.confirmation 函证 ^#]eCXv
84.computation 计算 C(n_ *8{
85.analytical procedures 分析程序 ]h'*L`
86.vouch 核对 BG/ R Nem
87.trace 追查 #6@4c5{2=4
88.audit sampling 审计抽样 3&zcdwPj
89.error 误差 lX64IvG8+o
90.expected error 预期误差 bMGXx>x
91.population 总体 o]<J&<WM
92.sampling risk 抽样风险 aSIoq}c(
93.non- sampling risk 非抽样风险 28>/#I9/]
94.sampling unit 抽样单位 Ge1"+:tbJ
95.statistical sampling 统计抽样 IHv>V9yiG
96.tolerable error 可容忍误差 <=%=,Yk
97.the risk of under reliance 信赖不足风险 w d6+,B
98.the risk of over reliance 信赖过度风险 j%i6H1#.Z
99.the risk of incorrect rejection 误拒风险 lJt?0;gn
100. the risk of incorrect acceptance 误受风险 P52qt N<
101.working trial balance 试算平衡表 _8e0vi! ~2
102.index and cross-referencing 索引和交叉索引 |%u y{
103.cash receipt 现金收入 EzU3'x
104.cash disbursement 现金支出 U% OlYP$g
105.bank statement 银行对账单 lsU`~3nr
106.bank reconciliation 银行存款余额调节表 h059 DiH
107.balance sheet date 资产负债表日 ^bECX<,H
108.net realizable value 可变现净值 Q+*@
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109.storeroom 仓库 ZQAiuea
110.sale invoice 销售发票 , 8o
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111.price list 价目表 _|7bpt 9
112.positive confirmation request 积极式询证函 o
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113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 9yp'-RKjw
115.receiving report 验收报告 7GRPPh<4
116.gross margin 毛利 $pa uPEe
117.manufacturing overhead 制造费用 zT ")!Df>'
118.material requisition 领料单 D{6<,#P{w
119.inventory-taking 存货盘点 x!fgZr{
120.bond certificate 债券 Jhv T+"~
121.stock certificate 股票 ak zKX}
122.audit report 审计报告 W8M(@*
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123.entity 被审计单位 %II o
124.addressee of the audit report 审计报告的收件人 4xgf m.9I^
125.unqualified opinion 无保留意见 bT`et*]
126.qualified opinion 保留意见 i<*W,D6
127.disclaimer of opinion 无法表示意见 3[<D"0#},
128.adverse opinion 否定意见 {/i&o
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A (1)ABC 作业基础成本计算 uG(XbDZZ1W
A (2)absorbed overhead 已吸收制造费用 `:W }yo<F
A (3)absorption costing 吸收成本计算 T }W se{
A (4)account 账户,报表 rN'}IS@5
A (5)accounting postulate 会计假设 t c
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A (6)accounting series release 会计公告文件 XQZiJ
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A (7)accounting valuation 会计计价 Y^eF(
A (8)account sale 承销清单 V^_U=Ed@M
A (9)accountability concept 经营责任概念 YwZ ]J
A (10)accountancy 会计职业 V6_~"pRR=
A (11)accountant 会计师 .\8LL,zT
A (12)accounting 会计 e8{!Kjiz
A (13)agency cost 代理成本 mt4X
A (14)accounting bases 会计基础 Z61
L;E
A (15)accounting manual 会计手册 Y)7\h:LIg
A (16)accounting period 会计期间 DS ;.)P"
A (17)accounting policies 会计方针 u56F;y
A (18)accounting rate of return 会计报酬率 7,Y+FZ
A (19)accounting reference date 会计参照日 <4TF ]5
A (20)accounting reference period 会计参照期间 +@~e9ZG%a
A (21)accrual concept 应计概念 Wz;@Rl|F
A (22)accrual expenses 应计费用 Kf`/ Gc!
A (23)acid test ration 速动比率(酸性测试比率) ( +(bw4V/
A (24)acquisition 购置 yn J)6n7a
A (25)acquisition accounting 收购会计 `:Zgq+j&
A (26)activity based accounting 作业基础成本计算 UTqKL*p523
A (27)adjusting events 调整事项 PNH>LT^
A (28)administrative expenses 行政管理费 omI"xx
A (29)advice note 发货通知 a 0
's6C
A (30)amortization 摊销 ysFp$!9Ux
A (31)analytical review 分析性检查 AJ
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A (32)annual equivalent cost 年度等量成本法 >J{e_C2ZS
A (33)annual report and accounts 年度报告和报表 G$2Pny<!
A (34)appraisal cost 检验成本 =]o2{d
A (35)appropriation account 盈余分配账户 G6s3 \de#U
A (36)articles of association 公司章程细则 <DhuY/o
A (37)assets 资产 cCcJOhk|d
A (38)assets cover 资产保障 (&M,rW~Qxs
A (39)asset value per share 每股资产价值 8F/z rPG
A (40)associated company 联营公司 y0'WB`hNQ
A (41)attainable standard 可达标准 Nzb=h/;
\vE - ;,
A (42)attributable profit 可归属利润 $F6GCM3Cx
A (43)audit 审计 @XVx{t;g2
A (44)audit report 审计报告 DPfN*a-P(
A (45)auditing standards 审计准则 %yK- Q,'O
A (46)authorized share capital 额定股本 3?TUt{3g
A (47)available hours 可用小时 sn+ kFvk}S
A (48)avoidable costs 可避免成本 E,QD6<?[
B (49)back-to-back loan 易币贷款 I_|W'% N]
B (50)backflush accounting 倒退成本计算 .e\PC f9v
B (51)bad debts 坏帐 WLH ;{
B (52)bad debts ratio 坏帐比率 -i]2 b
B (53)bank charges 银行手续费 CKX3t:HP0
B (54)bank overdraft 银行透支 yO@@-)$[y
B (55)bank reconciliation 银行存款调节表 #
S0N`V
B (56)bank statement 银行对账单 rd,!-w5
B (57)bankruptcy 破产 P` y.3aK
B (58)basis of apportionment 分摊基础 y2nT)nL
B (59)batch 批量 gp+@+i>b+[
B (60)batch costing 分批成本计算 L%Ms?`i,
B (61)beta factor B(市场)风险因素 be [E^%
B (62)bill 账单 RY\ 0dv>
B (63)bill of exchange 汇票 K14 v6d
B (64)bill of landing 提单 zL3I!& z2
B (65)bill of materials 用料预计单 A(z
m
B (66)bill payable 应付票据 1w+)ne_&
B (67)bill receivable 应收票据 Ym 2Ac>I4
B (68)bin card 存货记录卡 @B! gxW\C
B (69)bonus 红利 VRg
y
B (70)book-keeping 薄记 TXqtE("BDl
B (71)Boston classification 波士顿分类 0Y 8Cz /$
B (72)breakeven chart 保本图 Ac\e>N
B (73)breakeven point 保本点 me90|GOx+
B (74)breaking-down time 复位时间 +kq+x6 &
B (75)budget 预算 $ )6x3&]P
B (76)budget center 预算中心 E`|vu*l7
B (77)budget cost allowance 预算成本折让 }\1I sK ~P
B (78)budget manual 预算手册 vZPBjloT!.
B (79)budget period 预算期间 0J
W
=RW
B (80)budgetary control 预算控制 :W$- b
B (81)budgeted capacity 预算生产能力 !:v7
SRUXb
B (82)burden 制造费用 v3wq-
B (83)business center 经营中心 !P gwFJ
B (84)business entity 营业个体 [{zfI`6
B (85)business unit 经营单位 UD Pn4q
B (86)buy-out management 管理性购买产权 v =DC3oh-
B (87)by-product 副产品 3il$V78|
C (88)called-up share capital 催缴股本 x#hSN|'"
C (89)capacity 生产能力 \/-4 j F:
C (90)capacity ratios 生产能力比率 P gsG
*5WQ
C (91)capital 资本 <KX+j,4
C (92)capital assets pricing model资本资产计价模式 ep{/m-h(!_
C (93)capital commitment 承诺资本 |3>%(4
OS
C (94)capital employed 已运用的资本 Lzx2An@R
C (95)capital expenditure 资本支出 s%G%s,d
C (96)capital expenditureauthorization 资本支出核准 s 0DT1s&
C (97)capital expenditure control 资本支出控制 9x eg,#1
C (98)capital expenditure proposal资本支出申请 8YQ7XB
C (99)capital funding planning 资本基金筹集计划 9)uJ\NMy
C (100)capital gain 资本收益 *hh9
K
C (101)capital investment appraisal资本投资评估 ER;\Aes*?
C (102)capital maintenance 资本保全 < Yc)F.:
C (103)capital resource planning 资本资源计划 nuw7pEW@?
C (104)capital surplus 资本盈余 onm" 7JsO'
C (105)capital turnover 资本周转率 J|([(
C (106)card 记录卡 5yjG\ ~
C (107)cash 现金 D5Z)"~'
C (108)cash account 现金账户
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C (109)cash book 现金账薄 gw$ ?&[wY
C (110)cash cow 金牛产品 b&'Y W*W
C (111)cash flow 现金流量 TgKSE1
C (112)cash discounted 现金贴现 2SlI5+u
C (113)cash flow budget 现金流量预算 o
^ 08<
C (114)cash flow statement 现金流量表 ; O ~%y '
C (115)cash ledger 现金分类账 t_+owiF)M
C (116)cash limit 现金限额 1v*N]}`HU
C (117)CCA 现时成本会计 7Dw. 9EQ
C (118)center 中心 (D n1Eov
C (119)changeover time 变更时间 :k2 J
&@8
C (120)chartered entity 特许经济个体 +^%)QH>9
C (121)cheque 支票 <YrsS-9
C (122)cheque register 支票登记薄 kIRjoKf <F
C (123)coin analysis 零钱分类 M|R\[
Zf
C (124)classification 分类 V;gC [7H
C (125)clock card 工时卡 0a1Mu>P,
C (126)code 代码 @X P_~ N
C (127)commitment accounting 承诺确认会计 :_Iz(
2hV
C (128)common cost 共同成本 Ml/K~H
tN
C (129)company limited byguarantee 有限担保责任公司 s.a @uR^
C (130)company limited shares 股份有限公司 ,rOh*ebF
C (131)competitive position 竞争能力状况 l~[
K.p&
C (132)concept 概念 %v UUx +
C (133)conglomerate 跨行业企业 tg<bVA)E'J
C (134)consistency concept 一致性概念 l9 n$cv^
C (135)consolidated accounts 合并报表 zoBp02j
C (136)consolidation accounting 合并会计 % .8(R
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C (137)consortium 财团 L @J$kqWY
C (138)contingency plan 应急计划 rS+ >oP}
C (139)contingent liabilities 或有负债 M XuHA?
C (140)continuous operation 连续生产 C#P>3"
C (141)contra 抵消 ygd*zy9
C (142)contract cost 合同成本 g!i45]6[Nw
C (143)contract costing 合同成本计算 D;OPsN Q
C (144)contribution 贡献毛益 #A:^XAU1Z@
C (145)contribution centre 贡献中心 \w-3S pk*
C (146)contribution chart 贡献图 '-#gQxIpD
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 hl2 |Ec
C (148)contribution to salesration 贡献毛益对销售比率 w9Nk8OsL
C (149)control 控制 nYO$ |/e
C (150)control account 控制帐户 Fxn=+Xgg
C (151)control limits 控制限度 I<" UQ\)
C (152)controllability concept 可控制概念 ^ '_F d
C (153)controllable cost 可控制成本 h]
4qJ
C (154)conversion cost 加工成本 BF" eVKA
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 2#8PM-3"
C (156)corporate appraisal 公司评估 $4k
bOqn4
C (157)corporate planning 公司计划 sosIu
C (158)corporate social reporting 公司社会报告 BWr!K5w>i
C (159)corporation 股份公司 ~`5[Li:eP
C (160)cost 成本 N9vNSm m
C (161)cost account 成本帐户 .5tXwxad"
C (162)cost accounting 成本会计 !Nbi&^k B
C (163)cost accounting manual 成本手册 Mb97S]878I
C (164)cost accounts calendar 成本报表的日历时间 C OD^osM@
C (165)cost adjustment 成本调整 j`_Z`eG
C (166)cost allocation 成本分配 0| {":i_s
C (167)cost apportionment 成本分摊 (1's Bm7F
C (168)cost attribution 成本归属 h}}7_I9
C (169)cost audit 成本审计 ANR611-a
C (170)cost behaviour 成本性态 Ko
"JH=<
C (171)cost benefit analysis 成本效益分析 6!){-I V
C (172)cost center 成本中心 I, V'J|=j
C (173)cost driver 成本动因
