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注会《审计》英语常用词汇 H) g:<
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1.audit 审计 Z< a6U 3
2.attestation 鉴证 9IL#\:d1
3.credibility 可信赖程度 S=O/W(ZB
4.audit of financial statements 财务报表审计 5GK=R aV
5.agreed-upon procedures 执行商定程序 ,x5`5mT3
6.high levels of assurance 高水平保证 {]Z
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7.compilation 编制 GE$spx
8.reliability 可靠性 ]UnZc
9.relevance 相关性 HtOo*\Ne
10.professional skepticism 职业谨慎 _>HX Q6Hw
11.objectivity 客观性 qE6:`f
12. professional competence 专业胜任能力 8VvoPlo
13.Senior/CPA-in-charge 项目经理 fys@%PZq
14.audit engagement letter 业务约定书 owe362q
15.recurring audit 连续审计 5YIi O7@4
16.the client 委托人 iV#JJ-OBq
17.change CPA 更换注册会计师 9vL`|`Vau
18.the existing CPA 现任注册会计师 p7(x k6W
19.the successor CPA 后任注册会计师 -tT{h 4
20.the preceding CPA前任注册会计师 p#.B Fy
21.issue the audit report 出具审计报告 >HnD'y*
22.expert 专家 2F-!SI
23.the board of directors 董事会 TyMR m
24.knowledge of the entity‘ s business 了解被审计单位情况 M;W{A)0i1
25.assess material misstatement risks评估重大错报风险 aKaqi}IT
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 !lE
(!d3M
27.a general knowledge of —— 初步了解―――的情况 pTZPOv#?Q
28.a more knowledge of—— 进一步了解的情况 ,[ +
29.the prior year‘s working papers 以前年度工作底稿 . LafP}%
30.minutes of meeting 会议纪要 AO;`k]0e
31.business risks 经营风险 D8_m_M| P
32.appropriateness 适当性 zdn e 2
33.accounting estimate 会计估计 'DF3|A],
34.management representations 管理层声明 NTi JEzW}
35.going concern assumption 持续经营假设 KtHh--j`
36.audit plan 审计计划 ;9c3IK@
37.significant audit areas 重点审计领域 Z~g~,q
38.error 错误 kgK7 T
39.fraud舞弊 lfu1
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40.modified or additional procedures 修改或追加审计程序 -;T>4B=
41.misappropriation of assets 侵占资产 ltt %X].[
42.transactions without substance 虚假交易 IDzP
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43.unusual pressures 异常压力 6KhH S@Z
44.the suspected noncompliance 涉嫌存在违法行为 [ 7]p\' j
45.materialiy 重要性 p< 'mc|hGq
46.exceed the materiality level 超过重要性水平 {Cs
~5jYz
47.approach the materiality level 接近重要性水平 7&NRE"?G
48.an acceptably low level 可接受水平 po"M$4`9
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 =(*Eh=Pw
50.misstatements or omissions 错报或漏报 '2z o
51.aggregate 总计 @okC":Fw,
52.subsequent events 期后事项 =,-80W NsX
53.adjust the financial statements 调整财务报表 2U>1-p&dn
54.perform additional audit procedures 实施追加的审计程序 L3nHvKA]
55.audit risk 审计风险 qYIBP?`g
56.detection risk 检查风险 +d\ "n
57.inappropriate audit opinion 不适当的审计意见 c@
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58.material misstatement 重大的错报 .)})8csl.d
59.tolerable misstatement 可容忍错报 {^9,Dy_D
60.the acceptable level of detection risk 可接受的检查风险 *we 3i
61.assessed level of material misstatement risk 重大错报风险的评估水平 fJO U1%
62.simall business 小规模企业 0"u*K n
63.accounting system 会计系统 hr@K WE`
64.test of control 控制测试 @Sub.z&T{
65.walk-through test 穿行测试 \UJ:PW$7
66.communication 沟通 /.05rT pp
67.flow chart 流程图 7r"!&P* ,
68.reperformance of internal control 重新执行 S7wZCQe
69.audit evidence 审计证据 wias
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70.substantive procedures 实质性程序 Q( AOKp,F
71.assertions 认定 xQ1&j,R]
72.esistence 存在 %S>lPt
73.occurrence 发生 o'myo
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74.completeness 完整性 ]9z c[_
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75.rights and obligations 权利和义务 E( 8!VY ^
76.valuation and allocation 计价和分摊 nU mA
77.cutoff 截止 K]@6&H-b|
78.accuracy 准确性 * _C6. %{
79.classification 分类 +?MjY[8j
80.inspection 检查 } 5OlX
81.supervision of counting 监盘 S ?h M
82.observation 观察 w
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83.confirmation 函证 ICq;jf ML
84.computation 计算 d7Q. 'cyQ
85.analytical procedures 分析程序 @Z@yI2#e
86.vouch 核对 l:Ci'=
87.trace 追查
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88.audit sampling 审计抽样 sXoBw.^Ir_
89.error 误差 /CKkT. Le
90.expected error 预期误差 ,PRM( n -
91.population 总体 f`WmRx]K
92.sampling risk 抽样风险 AP3SOT3I
93.non- sampling risk 非抽样风险 3zWY%(8t4?
94.sampling unit 抽样单位 6g akopZO
95.statistical sampling 统计抽样 BT d$n!'$n
96.tolerable error 可容忍误差 LfOGq%&
97.the risk of under reliance 信赖不足风险 aH"tSgi
98.the risk of over reliance 信赖过度风险 Vl^jTX5N
99.the risk of incorrect rejection 误拒风险 $6fHY \i#R
100. the risk of incorrect acceptance 误受风险 axU!o /m>
101.working trial balance 试算平衡表 .h~)|" uzW
102.index and cross-referencing 索引和交叉索引 z RvYN
103.cash receipt 现金收入 h]@Xucc
104.cash disbursement 现金支出 HaB= nLAT
105.bank statement 银行对账单 =5dv38
106.bank reconciliation 银行存款余额调节表 c~R ElL
107.balance sheet date 资产负债表日 c ty~dzX^
108.net realizable value 可变现净值 z_JZx]*/
109.storeroom 仓库 4pA<s-
110.sale invoice 销售发票 .fo.mC@a
111.price list 价目表 &lI.N ~Ao
112.positive confirmation request 积极式询证函 v%zI~g.L
113.negative confirmation request 消极式询证函 ~&B_ Bswf
114.purchase requisition 请购单 4 D\_[(P
115.receiving report 验收报告 *#UDMoz<
116.gross margin 毛利 -fUz$Df/R
117.manufacturing overhead 制造费用 H7qda' %>
118.material requisition 领料单 1g rrb&K
119.inventory-taking 存货盘点 qV iky=/-
120.bond certificate 债券 L fgR[!
121.stock certificate 股票 ,73J #
122.audit report 审计报告 dmgoVF_qR
123.entity 被审计单位 DZ<q)EpC
124.addressee of the audit report 审计报告的收件人 &"p7X>bd
125.unqualified opinion 无保留意见 l c ?9B
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 S|CN)8Jsi
128.adverse opinion 否定意见 jgQn^
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A (1)ABC 作业基础成本计算 'avzESe~'
A (2)absorbed overhead 已吸收制造费用 3WHj|ENW
A (3)absorption costing 吸收成本计算 R7+3$F5B
A (4)account 账户,报表 p2cwW/^V
A (5)accounting postulate 会计假设 _l cx?IV
A (6)accounting series release 会计公告文件 8E`A`z
A (7)accounting valuation 会计计价 F=?0:2P0bD
A (8)account sale 承销清单 zy^t95/m
A (9)accountability concept 经营责任概念 Ha>Hb `
A (10)accountancy 会计职业 yU<T_&M
A (11)accountant 会计师 (S3\O ` 5
A (12)accounting 会计 ixm-wZI
A (13)agency cost 代理成本 dT?/9JIv
A (14)accounting bases 会计基础 ve|ig]$5g<
A (15)accounting manual 会计手册 >r J9^ rS
A (16)accounting period 会计期间 K x==vq%39
A (17)accounting policies 会计方针 + :4
F@R
A (18)accounting rate of return 会计报酬率 <H03i"Z/S
A (19)accounting reference date 会计参照日 *Df wTbg|
A (20)accounting reference period 会计参照期间 "ld4v+o8l
A (21)accrual concept 应计概念 < Ih)h$8`
A (22)accrual expenses 应计费用 }TfZ7~o[
A (23)acid test ration 速动比率(酸性测试比率) l KKg n{R
A (24)acquisition 购置 b9`vYnLk
A (25)acquisition accounting 收购会计 Q "r QVO
A (26)activity based accounting 作业基础成本计算 j ]Y`L?!Q
A (27)adjusting events 调整事项 ~U"puEftbs
A (28)administrative expenses 行政管理费
.nh }f}j
A (29)advice note 发货通知 +| |y/}1
A (30)amortization 摊销 QfPsF@+-`7
A (31)analytical review 分析性检查 Esx"nex
A (32)annual equivalent cost 年度等量成本法 r I)Y
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A (33)annual report and accounts 年度报告和报表 )zn`qaHK@e
A (34)appraisal cost 检验成本 m/TjXA8_
A (35)appropriation account 盈余分配账户 K{DsGf ,
A (36)articles of association 公司章程细则 2E7vuFH4c
A (37)assets 资产 d rRi<7
i
A (38)assets cover 资产保障 ?D[9-K4Vn
A (39)asset value per share 每股资产价值 B'[FnJ8 ~
A (40)associated company 联营公司 V&e 9?5@
A (41)attainable standard 可达标准 55LW[Pc
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A (42)attributable profit 可归属利润 EGJ d:>k
A (43)audit 审计 l5;
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A (44)audit report 审计报告 lJly
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A (45)auditing standards 审计准则
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A (46)authorized share capital 额定股本 9W5 ~ I9%
A (47)available hours 可用小时 1V/?p<A
A (48)avoidable costs 可避免成本 ': fq/k3;&
B (49)back-to-back loan 易币贷款 u_31Db<
B (50)backflush accounting 倒退成本计算 K3g<NC
B (51)bad debts 坏帐 naOCa
B (52)bad debts ratio 坏帐比率 M uI>ZoNF
B (53)bank charges 银行手续费 ZhvZe/
B (54)bank overdraft 银行透支 |-+ IF,j
B (55)bank reconciliation 银行存款调节表 kxvzAKz~
B (56)bank statement 银行对账单 =o_Ua^mr
B (57)bankruptcy 破产 kz3 0! L
B (58)basis of apportionment 分摊基础 ^
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B (59)batch 批量 41^ =z[k
B (60)batch costing 分批成本计算 WlJ =X$
B (61)beta factor B(市场)风险因素 `|rF^~6(dR
B (62)bill 账单 u([|^~H]
B (63)bill of exchange 汇票 xOY
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B (64)bill of landing 提单 GycW3tc]_&
B (65)bill of materials 用料预计单 fGtYvl O-5
B (66)bill payable 应付票据 Gn?NY}.S
B (67)bill receivable 应收票据 \m o NpKf
B (68)bin card 存货记录卡 O %m\
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B (69)bonus 红利 Z.QgL=
B (70)book-keeping 薄记 ctk~}( 1#
B (71)Boston classification 波士顿分类 UA0
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B (72)breakeven chart 保本图 \5
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B (73)breakeven point 保本点 ;URvZ! {/Z
B (74)breaking-down time 复位时间 >(
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B (75)budget 预算 HP,sNiw
B (76)budget center 预算中心 C
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B (77)budget cost allowance 预算成本折让 @y ImR+^.7
B (78)budget manual 预算手册 I,8f{T!O@"
B (79)budget period 预算期间 n5qg6(Tl]
B (80)budgetary control 预算控制 'r 0kX||
B (81)budgeted capacity 预算生产能力 U\'HB.P
\
B (82)burden 制造费用 +`RQ ^9
B (83)business center 经营中心 ovXU +8
B (84)business entity 营业个体 #Ch*a.tI@
B (85)business unit 经营单位 B=d
:r
B (86)buy-out management 管理性购买产权 Tf*DFyr
B (87)by-product 副产品 ,%=SO 82W
C (88)called-up share capital 催缴股本 |d) *,O4s
C (89)capacity 生产能力 ;n\$'"K&;
C (90)capacity ratios 生产能力比率 R\T1R"1
C (91)capital 资本 u5Tu~
C (92)capital assets pricing model资本资产计价模式 ; }>g/lw
C (93)capital commitment 承诺资本 -s6k 't
C (94)capital employed 已运用的资本
>.=v*\P
C (95)capital expenditure 资本支出 RW4 ,j&)
C (96)capital expenditureauthorization 资本支出核准 /$=<"Y7&g
C (97)capital expenditure control 资本支出控制 I%< LLkQ
C (98)capital expenditure proposal资本支出申请 ZZ*+Tl\
s
C (99)capital funding planning 资本基金筹集计划 m+!T
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C (100)capital gain 资本收益 0d|DIT#>?
C (101)capital investment appraisal资本投资评估 $p;<1+!
C (102)capital maintenance 资本保全 =bHS@h8N<
C (103)capital resource planning 资本资源计划 B?gFFU61
C (104)capital surplus 资本盈余 )W,.xP
C (105)capital turnover 资本周转率 e YQPK? jo
C (106)card 记录卡 23p1Lb9P
C (107)cash 现金 k[Ue}L|
C (108)cash account 现金账户 oniVC',
C (109)cash book 现金账薄 VFI\2n`
C (110)cash cow 金牛产品 "xdu h3/~=
C (111)cash flow 现金流量 FGey%:p9$
C (112)cash discounted 现金贴现 |MMaaW^"
C (113)cash flow budget 现金流量预算 u vMc B9
C (114)cash flow statement 现金流量表 kMx^L;:n
C (115)cash ledger 现金分类账 mDd L7I
C (116)cash limit 现金限额 ;O~k{5.iS
C (117)CCA 现时成本会计 4.e0k<]N`
C (118)center 中心 UbDpSfub
C (119)changeover time 变更时间 ss0`9:z
C (120)chartered entity 特许经济个体 g-LMct8$
C (121)cheque 支票 :B7dxE9[r
C (122)cheque register 支票登记薄 YAP,#a
C (123)coin analysis 零钱分类 dRL*TT0NW
C (124)classification 分类 or
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C (125)clock card 工时卡 =1r!'<"h
C (126)code 代码 K6EG"Vv
!
C (127)commitment accounting 承诺确认会计 Z{}+7P
C (128)common cost 共同成本 5q,ZH6\
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C (129)company limited byguarantee 有限担保责任公司 OB4nE}NO
C (130)company limited shares 股份有限公司 [[7=rn}@<
C (131)competitive position 竞争能力状况 &V(;zy4(R
C (132)concept 概念 ua!43Bp
C (133)conglomerate 跨行业企业 mJ> msI
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C (134)consistency concept 一致性概念 N;` jz( r
C (135)consolidated accounts 合并报表 >&YUV.mLY
C (136)consolidation accounting 合并会计 [x{Ai(
/T^
C (137)consortium 财团 @%"r69 \
C (138)contingency plan 应急计划 lj /IN[U/
C (139)contingent liabilities 或有负债 +5x{|!Pn
C (140)continuous operation 连续生产 (91 YHhk{
C (141)contra 抵消 0dW*].Gi:
C (142)contract cost 合同成本 -q30tO.
C (143)contract costing 合同成本计算 Q2 Dh(
C (144)contribution 贡献毛益 %Y-5 L;MI
C (145)contribution centre 贡献中心 /hSEm.<
C (146)contribution chart 贡献图 lOy1vw'
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Oy_%U*
C (148)contribution to salesration 贡献毛益对销售比率 hem>@Bp'V
C (149)control 控制 @]Y EOk-
C (150)control account 控制帐户 }2hU7YWt
C (151)control limits 控制限度 ?*^ HZ~O1
C (152)controllability concept 可控制概念 8ByNaXMO6
C (153)controllable cost 可控制成本 VA5f+c/ %
C (154)conversion cost 加工成本 zJ30ZY:
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 (L*<CV
C (156)corporate appraisal 公司评估 #.{ddY{
C (157)corporate planning 公司计划 }R! t/ 8K
C (158)corporate social reporting 公司社会报告 W3gHz T?{
C (159)corporation 股份公司 wvmc D%
C (160)cost 成本 Vg~10 Q
C (161)cost account 成本帐户 ^c ]c`w
C (162)cost accounting 成本会计 f^)iv
]p
C (163)cost accounting manual 成本手册 .hRtQU
C (164)cost accounts calendar 成本报表的日历时间 xW|8-q
C (165)cost adjustment 成本调整 &$heW
,
C (166)cost allocation 成本分配 Qp9QS yMs}
C (167)cost apportionment 成本分摊 BtrMv6
C (168)cost attribution 成本归属 <+UJgB
A-
C (169)cost audit 成本审计 G
2`hE X%
C (170)cost behaviour 成本性态 I7HGV(
C (171)cost benefit analysis 成本效益分析 EXsVZg"#
C (172)cost center 成本中心 2cjbb kq
C (173)cost driver 成本动因
