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注会《审计》英语常用词汇 ,h$j%->U
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1.audit 审计 w~=@+U $f
2.attestation 鉴证 Z= P=o ldH
3.credibility 可信赖程度 NYZI;P1DA
4.audit of financial statements 财务报表审计 @g'SH:}
5.agreed-upon procedures 执行商定程序 Nh|QYxOP
6.high levels of assurance 高水平保证 <ba+7CK] w
7.compilation 编制 x kebel`%
8.reliability 可靠性 d CH( N_
9.relevance 相关性 jR&AQ-H&
10.professional skepticism 职业谨慎 KwuNHK)-
11.objectivity 客观性 \muC_9k
e
12. professional competence 专业胜任能力 >P\/ \xL=
13.Senior/CPA-in-charge 项目经理 EJ3R{
^
14.audit engagement letter 业务约定书 9}6^5f ?|
15.recurring audit 连续审计 .% EEly
16.the client 委托人 t Sf`
17.change CPA 更换注册会计师 .EUOKPK4W
18.the existing CPA 现任注册会计师 S}cm.,/w
19.the successor CPA 后任注册会计师 i&?do{YQ)
20.the preceding CPA前任注册会计师 D2}nJFR
]
21.issue the audit report 出具审计报告 M0zlB{eH
22.expert 专家 Fu cLcq2Z
23.the board of directors 董事会 o$DJL11E
24.knowledge of the entity‘ s business 了解被审计单位情况 (S#4y
25.assess material misstatement risks评估重大错报风险 j/xL+Y(=
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 !]k $a
27.a general knowledge of —— 初步了解―――的情况 )v67w n*1A
28.a more knowledge of—— 进一步了解的情况 AyMMr_ q
29.the prior year‘s working papers 以前年度工作底稿 ,fwN_+5
30.minutes of meeting 会议纪要 xl$#00|y
31.business risks 经营风险 B[0XzV]Z
32.appropriateness 适当性 fw1 g;;E
33.accounting estimate 会计估计 KD7 RI3'?
34.management representations 管理层声明 nn_j"
Nu
35.going concern assumption 持续经营假设 '
cl&S:
36.audit plan 审计计划 8y{<M"v+/
37.significant audit areas 重点审计领域 Gm.n@U p
38.error 错误 8?r
,ylUj
39.fraud舞弊 'L2M
W
40.modified or additional procedures 修改或追加审计程序 3J{`]v5`
41.misappropriation of assets 侵占资产 XK>/i}y
42.transactions without substance 虚假交易 t>T |\WAAL
43.unusual pressures 异常压力 bG0t7~!{E
44.the suspected noncompliance 涉嫌存在违法行为 _KkLH\1g$
45.materialiy 重要性 A8R}W=
46.exceed the materiality level 超过重要性水平 , ]'?Gd
47.approach the materiality level 接近重要性水平 :,=no>mMx
48.an acceptably low level 可接受水平 ]64
mSB
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 wK CH G/W
50.misstatements or omissions 错报或漏报 8 ]N+V:
51.aggregate 总计 #U NTD4
52.subsequent events 期后事项 #is:6Z,OEU
53.adjust the financial statements 调整财务报表 !R nO
{ FL
54.perform additional audit procedures 实施追加的审计程序 2 c
<Qh=
55.audit risk 审计风险 @hiwq 7
[j
56.detection risk 检查风险 1;[\xqJ
57.inappropriate audit opinion 不适当的审计意见 gC#PqK~
58.material misstatement 重大的错报 {7)D/WY5
59.tolerable misstatement 可容忍错报 u5 EHzoq
60.the acceptable level of detection risk 可接受的检查风险 d\dt}&S 5
61.assessed level of material misstatement risk 重大错报风险的评估水平 d" |XN{
62.simall business 小规模企业 s45Y8!c
63.accounting system 会计系统
P.RlozF5;
64.test of control 控制测试 }x HoitOD
65.walk-through test 穿行测试 _{o=I?+]
66.communication 沟通 31y=Ar""
67.flow chart 流程图 *Ri?mEv
hF
68.reperformance of internal control 重新执行 /)xG%J7H
69.audit evidence 审计证据 p
IXBJk
70.substantive procedures 实质性程序 JI}(R4uV
71.assertions 认定 elZ?>5P$}
72.esistence 存在 R
V|: mI
73.occurrence 发生 tZ[Y~] ,F
74.completeness 完整性 Gv}*T w $
75.rights and obligations 权利和义务 A}sb 2P
76.valuation and allocation 计价和分摊 iZQwo3"8r
77.cutoff 截止 Te~"\`omJ3
78.accuracy 准确性 {hX. R
79.classification 分类 A:1O:LB=!
80.inspection 检查 \CL |=8[2
81.supervision of counting 监盘 k=O2s'F`
82.observation 观察 mk1;22o{TX
83.confirmation 函证 &eT)c<yhyK
84.computation 计算 "';'*x
85.analytical procedures 分析程序 ~<3qsA..
86.vouch 核对 EW$ Je
87.trace 追查 /J8AnA1
88.audit sampling 审计抽样 viAvD6e
89.error 误差 FK{ YRt
90.expected error 预期误差 W?G4\ubM3<
91.population 总体 rB|D^@mG
92.sampling risk 抽样风险 "TKf" zc
93.non- sampling risk 非抽样风险 V{fY Mgv
94.sampling unit 抽样单位 Y2j>lf?8
95.statistical sampling 统计抽样 %L{ H_;z
96.tolerable error 可容忍误差 dZR z 'd
97.the risk of under reliance 信赖不足风险 Ywt_h; :
98.the risk of over reliance 信赖过度风险 |,5b[Y"Dt
99.the risk of incorrect rejection 误拒风险 q,2]]K7y
100. the risk of incorrect acceptance 误受风险 B N@*CG
101.working trial balance 试算平衡表 >\8Bu#&s4
102.index and cross-referencing 索引和交叉索引 i)\`"&.j>N
103.cash receipt 现金收入 7C ABM
104.cash disbursement 现金支出 -c%G lpZw
105.bank statement 银行对账单 WKqNJN C
106.bank reconciliation 银行存款余额调节表 //:.k#} ~B
107.balance sheet date 资产负债表日 T.! G EUQ
108.net realizable value 可变现净值 N-
?
U2V
109.storeroom 仓库 `ItMn&P
110.sale invoice 销售发票 A7
.[OC
111.price list 价目表 P@p(Y2&~g
112.positive confirmation request 积极式询证函 tz&=v,_ jc
113.negative confirmation request 消极式询证函 FJ v=5L
114.purchase requisition 请购单 ` ,aPK/
115.receiving report 验收报告 RM-| ?%
116.gross margin 毛利 UM o =bs
117.manufacturing overhead 制造费用
09 eS&J<R
118.material requisition 领料单 <[?oP[ j
119.inventory-taking 存货盘点
|h*H;@$
120.bond certificate 债券 J:'cj5@
121.stock certificate 股票 ,|"tLN *m
122.audit report 审计报告 ME1lQ7E4B
123.entity 被审计单位 HLAWx/c,j"
124.addressee of the audit report 审计报告的收件人 ._-^ 58[
125.unqualified opinion 无保留意见 t'_Hp},
126.qualified opinion 保留意见 vML01SAi
127.disclaimer of opinion 无法表示意见 I_'S|L
128.adverse opinion 否定意见 #,q w~l]
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A (1)ABC 作业基础成本计算 hv}rA, Yd
A (2)absorbed overhead 已吸收制造费用
6~0S%Hz
A (3)absorption costing 吸收成本计算 9cWl/7;zXO
A (4)account 账户,报表 z* YkD"]B
A (5)accounting postulate 会计假设 gT'c`3Gkz
A (6)accounting series release 会计公告文件 #SQT!4
A (7)accounting valuation 会计计价 PLKp<kg
A (8)account sale 承销清单 wS <d8gw
A (9)accountability concept 经营责任概念 '[~NR KQJ
A (10)accountancy 会计职业 Bra >C
A (11)accountant 会计师 ^u:7U4
A (12)accounting 会计 782be-n
A (13)agency cost 代理成本 fr;>`u[;
A (14)accounting bases 会计基础 za1MSR
A (15)accounting manual 会计手册 4VSlgoz
A (16)accounting period 会计期间 1@P/h#_Vr
A (17)accounting policies 会计方针
2+TCFp v
A (18)accounting rate of return 会计报酬率 syA*!Up
A (19)accounting reference date 会计参照日 {tV)+T
A (20)accounting reference period 会计参照期间 4 g b2$" !
A (21)accrual concept 应计概念 \ZigG{
A (22)accrual expenses 应计费用 E08FUAth]#
A (23)acid test ration 速动比率(酸性测试比率) 2Auhv!xV
A (24)acquisition 购置 tjBs>w
A (25)acquisition accounting 收购会计 w W1aG
A (26)activity based accounting 作业基础成本计算 pB&3JmgR$)
A (27)adjusting events 调整事项 yN5 g]U. Q
A (28)administrative expenses 行政管理费 X_ne#ZPl
A (29)advice note 发货通知
?5Wj y
A (30)amortization 摊销 bA@!0, m
A (31)analytical review 分析性检查 '~VKH}b
A (32)annual equivalent cost 年度等量成本法 84DneSpHsp
A (33)annual report and accounts 年度报告和报表 YxlV2hcX;
A (34)appraisal cost 检验成本 a57Y9.H`o
A (35)appropriation account 盈余分配账户 U,LW(wueT
A (36)articles of association 公司章程细则 <h4"^9 hL
A (37)assets 资产 1Zx|SBF
A (38)assets cover 资产保障 BDNn~a U#m
A (39)asset value per share 每股资产价值 ?FVX &{{V
A (40)associated company 联营公司 Ah;2\0|t
A (41)attainable standard 可达标准 h
+.8Rl
)y\^5>p[
A (42)attributable profit 可归属利润 ` ky<
*
A (43)audit 审计 &dh%s Fy
A (44)audit report 审计报告 &W-L`aFd0
A (45)auditing standards 审计准则 "f dgBso
A (46)authorized share capital 额定股本 pzbR.L}'D
A (47)available hours 可用小时 g D3s,<>o
A (48)avoidable costs 可避免成本
01g=Cg
B (49)back-to-back loan 易币贷款 AV Gu*
B (50)backflush accounting 倒退成本计算 \{t#V
~
B (51)bad debts 坏帐 -$f~V\M
B (52)bad debts ratio 坏帐比率 K]Q#B|_T
B (53)bank charges 银行手续费 mTz %;+|L
B (54)bank overdraft 银行透支 nBI?~hkP3
B (55)bank reconciliation 银行存款调节表 P9p:x6
B (56)bank statement 银行对账单 mcy\nAf5%
B (57)bankruptcy 破产 Y ( x_bJ
B (58)basis of apportionment 分摊基础 HYyO/U9z|I
B (59)batch 批量 onRxe\?D(
B (60)batch costing 分批成本计算 (MY#;v\AYE
B (61)beta factor B(市场)风险因素 MP(R 2y
B (62)bill 账单 XE*
@*
B (63)bill of exchange 汇票 1
0lvhzU
B (64)bill of landing 提单 VR ^qwS/
B (65)bill of materials 用料预计单 &PVos|G
B (66)bill payable 应付票据 5XyS F #
B (67)bill receivable 应收票据 (4cWq!ax<$
B (68)bin card 存货记录卡 cjAKc|N J
B (69)bonus 红利 V>ML -s9
B (70)book-keeping 薄记 Xf!@uS6<X
B (71)Boston classification 波士顿分类 SNV~;@(h
B (72)breakeven chart 保本图 3sIW4Cs7)U
B (73)breakeven point 保本点 ^e:C{]S=
B (74)breaking-down time 复位时间 [zl@7X1{_
B (75)budget 预算 gyj.M`+y
B (76)budget center 预算中心 h[ #Lg3
B (77)budget cost allowance 预算成本折让 zs
e<b/G1G
B (78)budget manual 预算手册 wwrP7T+d
B (79)budget period 预算期间 Zu`;
S#Y
B (80)budgetary control 预算控制 D9,609w
B (81)budgeted capacity 预算生产能力 (|)`~z
B (82)burden 制造费用 |z\5Ik!fF]
B (83)business center 经营中心 w
F6ywr
B (84)business entity 营业个体 2+z E|I.
B (85)business unit 经营单位 ma9q?H#X
B (86)buy-out management 管理性购买产权 Yv k
Qh{
B (87)by-product 副产品 ! Ob
C (88)called-up share capital 催缴股本 vQ/}E@?u
C (89)capacity 生产能力 ]Q,;5>#W
C (90)capacity ratios 生产能力比率 9pUvw_9MY
C (91)capital 资本 qX{"R.d
C (92)capital assets pricing model资本资产计价模式 s7.2EkGl=
C (93)capital commitment 承诺资本 CF"$&+ s9
C (94)capital employed 已运用的资本 LOQo i8j
C (95)capital expenditure 资本支出 @ODwO;_R5
C (96)capital expenditureauthorization 资本支出核准 %|E'cdvkX
C (97)capital expenditure control 资本支出控制 $2B _a
C (98)capital expenditure proposal资本支出申请 Ri4t/H
C (99)capital funding planning 资本基金筹集计划
=sy>_
C (100)capital gain 资本收益 KwK[)Cvv
C (101)capital investment appraisal资本投资评估 t\~lG
G-p
C (102)capital maintenance 资本保全 gw~ %jD-2
C (103)capital resource planning 资本资源计划 $*
1?"$LN
C (104)capital surplus 资本盈余 Tlrr02>B{
C (105)capital turnover 资本周转率 i; Cs,Esnf
C (106)card 记录卡 e9e%8hL
C (107)cash 现金 MJNY #v3
C (108)cash account 现金账户 d\aKGq;8C
C (109)cash book 现金账薄
*z[G+JX
C (110)cash cow 金牛产品 [M>Md-pj
C (111)cash flow 现金流量 x{4Rm,Dxn
C (112)cash discounted 现金贴现 *uHL'Pe;m
C (113)cash flow budget 现金流量预算 6BM[RL?T
C (114)cash flow statement 现金流量表 <X[TjP
C (115)cash ledger 现金分类账 r@N 0
%JZZ
C (116)cash limit 现金限额 n][/c_]q
C (117)CCA 现时成本会计 (Mi]vK.4
C (118)center 中心 +Go(y
S
C (119)changeover time 变更时间 _G s*4:
C (120)chartered entity 特许经济个体 piYv }4;:(
C (121)cheque 支票 Td#D\d\R
C (122)cheque register 支票登记薄 mr :;Wwd
C (123)coin analysis 零钱分类 }$M 2XF
C (124)classification 分类 iEx.BQ+
C (125)clock card 工时卡 HT]W2^k
C (126)code 代码 #o Rm-yDr
C (127)commitment accounting 承诺确认会计 @3`:aWda
C (128)common cost 共同成本 GT\,
@$r
C (129)company limited byguarantee 有限担保责任公司 b3(pRg[Fp
C (130)company limited shares 股份有限公司 +5J "G/f
C (131)competitive position 竞争能力状况 bwh7.lDAl
C (132)concept 概念 \b {Aj,6,
C (133)conglomerate 跨行业企业 KrO oxrDcp
C (134)consistency concept 一致性概念 s_]p 6M
C (135)consolidated accounts 合并报表 F) w.
q
C (136)consolidation accounting 合并会计 ").MU[ q%Y
C (137)consortium 财团 DxjD/? R8
C (138)contingency plan 应急计划 bqug o
C (139)contingent liabilities 或有负债 ]zp5 6U|xa
C (140)continuous operation 连续生产 mk>L:+
C (141)contra 抵消 G| 7\[!R
C (142)contract cost 合同成本 whb |N2
C (143)contract costing 合同成本计算 &gJKJ=7
C (144)contribution 贡献毛益 o(xRq;i
C (145)contribution centre 贡献中心 oI=7 X*B9
C (146)contribution chart 贡献图 cBf9-k
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 (Wkli:Lq
C (148)contribution to salesration 贡献毛益对销售比率 M99#\0=/
C (149)control 控制 ;\`~M
C (150)control account 控制帐户 bc}X.IC
C (151)control limits 控制限度 {MmHR
C (152)controllability concept 可控制概念 +|.}oL^}G
C (153)controllable cost 可控制成本 5 e:Urv77
C (154)conversion cost 加工成本 K/RQ-xd 4
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 PfX{n5yBW8
C (156)corporate appraisal 公司评估 { zoUU
C (157)corporate planning 公司计划 ~ILig}I
C (158)corporate social reporting 公司社会报告 H+ra w/"
C (159)corporation 股份公司 Ta #vD_QP
C (160)cost 成本 xt]Z{:.
C (161)cost account 成本帐户 :LRR\v0HM
C (162)cost accounting 成本会计 wUzQ`h2
C (163)cost accounting manual 成本手册 Nf LvK o8
C (164)cost accounts calendar 成本报表的日历时间 e;b,7Qw
C (165)cost adjustment 成本调整 z9: @~3k.
C (166)cost allocation 成本分配 2mL1BG=Yk
C (167)cost apportionment 成本分摊 `B+% W
C (168)cost attribution 成本归属 Ke[doQ# c
C (169)cost audit 成本审计 7L)1 mB.
C (170)cost behaviour 成本性态 ^ _4TDC~h
C (171)cost benefit analysis 成本效益分析 ".L+gn}u-
C (172)cost center 成本中心 7t-j2 n`<
C (173)cost driver 成本动因
