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注会《审计》英语常用词汇 IU}g[O Cu
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1.audit 审计 P
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2.attestation 鉴证 !Cm9DzG
3.credibility 可信赖程度 +{ e2TY
4.audit of financial statements 财务报表审计 Y#-pK)EeU
5.agreed-upon procedures 执行商定程序 Wc##
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6.high levels of assurance 高水平保证 .YS48 c
7.compilation 编制 J]*?_>"#8
8.reliability 可靠性
5&U?\YNLa
9.relevance 相关性 t_X
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10.professional skepticism 职业谨慎 QN~9O^
11.objectivity 客观性 g31\7\)Ir
12. professional competence 专业胜任能力 zv\T ;_
13.Senior/CPA-in-charge 项目经理 *zPz)3;
14.audit engagement letter 业务约定书 g9gyx/'*
15.recurring audit 连续审计 P.t7_v>
16.the client 委托人 nfr..4,:
17.change CPA 更换注册会计师 YQfQ[{kp
18.the existing CPA 现任注册会计师 g>f_'7F&
19.the successor CPA 后任注册会计师 \9.@T g8`
20.the preceding CPA前任注册会计师 7}e{&\0=l
21.issue the audit report 出具审计报告 `~W ?a
22.expert 专家 xb(y15R\I
23.the board of directors 董事会 UbwD2>
24.knowledge of the entity‘ s business 了解被审计单位情况 yD&UH_ 1g
25.assess material misstatement risks评估重大错报风险 /u'M7R
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 ~c
GH+M@
27.a general knowledge of —— 初步了解―――的情况 /kd6Yq(y
28.a more knowledge of—— 进一步了解的情况 $k3l[@;hE
29.the prior year‘s working papers 以前年度工作底稿 ` >}e
5
30.minutes of meeting 会议纪要 =g^JJpS
31.business risks 经营风险 bcprhb
32.appropriateness 适当性 &f>1/"lnd\
33.accounting estimate 会计估计 jJY!;f
34.management representations 管理层声明 .[:*bo3
35.going concern assumption 持续经营假设 {{ 4S gb
36.audit plan 审计计划 Jp`qE
37.significant audit areas 重点审计领域 Q pbzx/2h
38.error 错误 :.EVvuXI
39.fraud舞弊 w=75?3c7 F
40.modified or additional procedures 修改或追加审计程序 RV+0C&0ff
41.misappropriation of assets 侵占资产 J{5&L &4
42.transactions without substance 虚假交易 Jyu
*{
43.unusual pressures 异常压力 j%s :d(H`
44.the suspected noncompliance 涉嫌存在违法行为 olf7L%
45.materialiy 重要性 u zUZuJ
46.exceed the materiality level 超过重要性水平 ib)AC,LT
47.approach the materiality level 接近重要性水平 W[tX%B
48.an acceptably low level 可接受水平 HOAgRhzE
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 !|S{e^WhbU
50.misstatements or omissions 错报或漏报 ZzuWN&
51.aggregate 总计 B mxBbg
52.subsequent events 期后事项 "*aL(R
53.adjust the financial statements 调整财务报表 T]Eg9Y:+v
54.perform additional audit procedures 实施追加的审计程序 < ekLL{/O'
55.audit risk 审计风险 jPNm $Y1
56.detection risk 检查风险 ;O7<lF\7o
57.inappropriate audit opinion 不适当的审计意见 Vpkk
iN
58.material misstatement 重大的错报 "Dwaq*L
59.tolerable misstatement 可容忍错报 mC(q8%/;
60.the acceptable level of detection risk 可接受的检查风险 P ".[=h
61.assessed level of material misstatement risk 重大错报风险的评估水平 n~NOqvT <
62.simall business 小规模企业 u CNi&.
63.accounting system 会计系统 v81H!c.*
64.test of control 控制测试 #!X4\+)
65.walk-through test 穿行测试
&a hZ_9Q
66.communication 沟通 ^h@1t FF
67.flow chart 流程图 >A;9Ee "&
68.reperformance of internal control 重新执行 S>pb plE
69.audit evidence 审计证据 YAf`Fn mw
70.substantive procedures 实质性程序 ?N*|S)BN
71.assertions 认定 UjU*`} k3
72.esistence 存在 2U;ImC1g
73.occurrence 发生 Q7$K,7flf;
74.completeness 完整性 ,2YkQ/ >
75.rights and obligations 权利和义务 DVq 5[ntG
76.valuation and allocation 计价和分摊 kW@,P.88
77.cutoff 截止 jQ s "8[=s
78.accuracy 准确性 @ukI t
79.classification 分类 l4sFT)}-J
80.inspection 检查 JW4 ~Qwx
81.supervision of counting 监盘 u/BCl!
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82.observation 观察 ^l4=/=RR
83.confirmation 函证 *g<D p2`
84.computation 计算 >f$
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85.analytical procedures 分析程序 ED={OZD8
86.vouch 核对 }t[?g)"M#-
87.trace 追查 ,:QzF" MV
88.audit sampling 审计抽样 /i#~#Bn|
89.error 误差 ?x(]U+
90.expected error 预期误差 }qf)L .
91.population 总体 TYQ7jt0=.-
92.sampling risk 抽样风险 Ol~j q;75
93.non- sampling risk 非抽样风险 Iu` xe
94.sampling unit 抽样单位 #;
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95.statistical sampling 统计抽样 ljij/ C=
96.tolerable error 可容忍误差 ul$^]ZWkI
97.the risk of under reliance 信赖不足风险 i<*{Z ~B
98.the risk of over reliance 信赖过度风险 sacaL4[_<
99.the risk of incorrect rejection 误拒风险 yqm^4)Dp
100. the risk of incorrect acceptance 误受风险 c.u$Nn DU6
101.working trial balance 试算平衡表 Ck|3
Di RQ
102.index and cross-referencing 索引和交叉索引 <
d GGH
103.cash receipt 现金收入 p<2A4="&
104.cash disbursement 现金支出 =~i~SG/f
105.bank statement 银行对账单 z;_fO>u:
106.bank reconciliation 银行存款余额调节表 .'q0*Pe
107.balance sheet date 资产负债表日 9oK#n'hjb
108.net realizable value 可变现净值 ;L5'3+U
109.storeroom 仓库 i%8 I (F
110.sale invoice 销售发票 H\\ 0V.}!
111.price list 价目表 i 5"g?Wa2N
112.positive confirmation request 积极式询证函 e[HP]$\
113.negative confirmation request 消极式询证函 WdG jvs
114.purchase requisition 请购单 J3 oj }M*
115.receiving report 验收报告 3JiJ,<,7
116.gross margin 毛利 n y7 G
117.manufacturing overhead 制造费用 #[^?f[ 9r
118.material requisition 领料单 ^gwVh~j
119.inventory-taking 存货盘点 R)AFaP |
120.bond certificate 债券 aD aQ 7i
121.stock certificate 股票 G] -$fz
122.audit report 审计报告 8$:4~:]/
123.entity 被审计单位 `,mE
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124.addressee of the audit report 审计报告的收件人 m/)Wn
125.unqualified opinion 无保留意见 dsKEWZ
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126.qualified opinion 保留意见 _y q"F#,*
127.disclaimer of opinion 无法表示意见 7.n/W|\
128.adverse opinion 否定意见 %C
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A (1)ABC 作业基础成本计算 EROf%oaz=
A (2)absorbed overhead 已吸收制造费用 QfuKpcT &
A (3)absorption costing 吸收成本计算 NJG- ~ w
A (4)account 账户,报表 @aU%1h5W;l
A (5)accounting postulate 会计假设 \$o !M1j
A (6)accounting series release 会计公告文件 IS` 1}i$1%
A (7)accounting valuation 会计计价 }b-"[TDEF
A (8)account sale 承销清单 HL;y5o?
A (9)accountability concept 经营责任概念 KJ]:0'T
A (10)accountancy 会计职业 OAu ?F}O
A (11)accountant 会计师 ^mLZT*
A (12)accounting 会计 @'.(62v
A (13)agency cost 代理成本 (Yz EsY
A (14)accounting bases 会计基础 bDa(@QJ-
A (15)accounting manual 会计手册 fKzOt<wm
A (16)accounting period 会计期间 }Z MbTsm
A (17)accounting policies 会计方针 *Z! #6(G
A (18)accounting rate of return 会计报酬率 w
f!?'*
A (19)accounting reference date 会计参照日 PiMW 29B^
A (20)accounting reference period 会计参照期间 d`D<PT(\
A (21)accrual concept 应计概念 x |
=
A (22)accrual expenses 应计费用 pei-R
A (23)acid test ration 速动比率(酸性测试比率) w(O/mUDX
A (24)acquisition 购置 ^u zJu(
A (25)acquisition accounting 收购会计 (|_1k u3!
A (26)activity based accounting 作业基础成本计算 `+[e] dH
A (27)adjusting events 调整事项 P N ,pEk|
A (28)administrative expenses 行政管理费 -s`/5k D
A (29)advice note 发货通知 CQf!<
A (30)amortization 摊销 &?m|PK) I
A (31)analytical review 分析性检查 p2
N;-
A (32)annual equivalent cost 年度等量成本法 zY\pZG
A (33)annual report and accounts 年度报告和报表 bce>DLF
A (34)appraisal cost 检验成本 fD3}s#M*G
A (35)appropriation account 盈余分配账户 isaDIl;L/
A (36)articles of association 公司章程细则 1Zc1CUMG
A (37)assets 资产 t\ J5np
A (38)assets cover 资产保障 7%C6hEP/*W
A (39)asset value per share 每股资产价值 rQ -p
D
A (40)associated company 联营公司 '
,L>UIXw
A (41)attainable standard 可达标准 km1{Oh
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A (42)attributable profit 可归属利润 t
sdkpt
A (43)audit 审计 ]~g6#@l
A (44)audit report 审计报告 !Z978Aub3&
A (45)auditing standards 审计准则 pPt 7M'uL"
A (46)authorized share capital 额定股本 QXZjsa_|
A (47)available hours 可用小时 C$o#zu q -
A (48)avoidable costs 可避免成本 =e'b*KTL,
B (49)back-to-back loan 易币贷款 n82N@z<8]
B (50)backflush accounting 倒退成本计算 *-~B{2b<
B (51)bad debts 坏帐 Pt~mpRl H
B (52)bad debts ratio 坏帐比率
}oH A@o5
B (53)bank charges 银行手续费 {3@lvoDT
B (54)bank overdraft 银行透支 4.)hC b
B (55)bank reconciliation 银行存款调节表 lhsd 39NM
B (56)bank statement 银行对账单 DC4,*a~
B (57)bankruptcy 破产 H M yw:?
B (58)basis of apportionment 分摊基础 hA1\+r
B (59)batch 批量 (R )\
B (60)batch costing 分批成本计算 as T:/z0
B (61)beta factor B(市场)风险因素 P6,~0v(S
B (62)bill 账单 / /63?s+
B (63)bill of exchange 汇票 <fq?{z
B (64)bill of landing 提单 B. Rc s
B (65)bill of materials 用料预计单 Mf)0Y~_:R#
B (66)bill payable 应付票据 U$o\?4
B (67)bill receivable 应收票据 t]?u<KD<
B (68)bin card 存货记录卡 16" eyt>
B (69)bonus 红利 Lc ,te1
B (70)book-keeping 薄记 j+0=)Q%I=
B (71)Boston classification 波士顿分类 V?U->0>Z4
B (72)breakeven chart 保本图 gJn|G#!
B (73)breakeven point 保本点 U 2k^X=yl
B (74)breaking-down time 复位时间 jEr/*kv
B (75)budget 预算 R*~<?}Rr
B (76)budget center 预算中心 j)IXe 0dMC
B (77)budget cost allowance 预算成本折让 4:\1S ~WW
B (78)budget manual 预算手册 G0p|44_~t
B (79)budget period 预算期间 '^f,H1oW
B (80)budgetary control 预算控制 2Cd#~
B (81)budgeted capacity 预算生产能力 KLpu7D5 (|
B (82)burden 制造费用 hhjT{>je
B (83)business center 经营中心 q] F2bo
B (84)business entity 营业个体 Kn~f$1
B (85)business unit 经营单位 9Z}Y2:l'
B (86)buy-out management 管理性购买产权 4qq+7B
B (87)by-product 副产品 O>e2MT|#k
C (88)called-up share capital 催缴股本 ]k~k6#),;
C (89)capacity 生产能力 KKm &~^ c
C (90)capacity ratios 生产能力比率 l
\~w(8g<A
C (91)capital 资本 mY9^W
2:
C (92)capital assets pricing model资本资产计价模式 ( )1 \b
C (93)capital commitment 承诺资本 #$p&J1
C (94)capital employed 已运用的资本 u,i~,M
C (95)capital expenditure 资本支出 JSXudz5 c
C (96)capital expenditureauthorization 资本支出核准 d L%?k@R
C (97)capital expenditure control 资本支出控制 F oY_5/
C (98)capital expenditure proposal资本支出申请 ]i'hCa $$
C (99)capital funding planning 资本基金筹集计划 \6A-eWIQif
C (100)capital gain 资本收益 6XyhOs %/
C (101)capital investment appraisal资本投资评估 R2 k R
C (102)capital maintenance 资本保全 4DY\Qv W5
C (103)capital resource planning 资本资源计划 l U
WX[,
C (104)capital surplus 资本盈余 w?^qAj(*d
C (105)capital turnover 资本周转率 N
)Fy#6
C (106)card 记录卡 5o;M
C (107)cash 现金 *Dx &} "
C (108)cash account 现金账户 e| x1Dq
C (109)cash book 现金账薄 5Ug. J{d
C (110)cash cow 金牛产品 [@"~'fu0
C (111)cash flow 现金流量 UH=pQm ^W
C (112)cash discounted 现金贴现 u 0M[B7Q
C (113)cash flow budget 现金流量预算 * SH5p
C (114)cash flow statement 现金流量表 ">='l9
C (115)cash ledger 现金分类账 5Vo8z8]t`
C (116)cash limit 现金限额 uan%j]|q%
C (117)CCA 现时成本会计 YTH3t ]
&
C (118)center 中心 :o$k( X7a
C (119)changeover time 变更时间 yPG,+uQ$.
C (120)chartered entity 特许经济个体 jOL $k iW0
C (121)cheque 支票 C
f@~W)K
C (122)cheque register 支票登记薄 5yPw[
EY
C (123)coin analysis 零钱分类 R5M/Ho 4
C (124)classification 分类 KQ0Zy
C (125)clock card 工时卡 yVQ0;h
C (126)code 代码 &%M!!28 X:
C (127)commitment accounting 承诺确认会计 YlfzHeN1
C (128)common cost 共同成本 'Rbv3U
C (129)company limited byguarantee 有限担保责任公司 $ M?VJ \8
C (130)company limited shares 股份有限公司 S<Z]gY @c
C (131)competitive position 竞争能力状况 ;hP43Bi
C (132)concept 概念 JJ\|FZ N
C (133)conglomerate 跨行业企业 i("ok
C (134)consistency concept 一致性概念 ' S %?&4
C (135)consolidated accounts 合并报表 c*o05pMS
C (136)consolidation accounting 合并会计 ;a@%FWc
C (137)consortium 财团 {%g]Ym=
C (138)contingency plan 应急计划 QWL$F:9:
C (139)contingent liabilities 或有负债 ; S
Re`
C (140)continuous operation 连续生产 gaFOm9y.e
C (141)contra 抵消 \09m
?;^
C (142)contract cost 合同成本 S ]_iobWK
C (143)contract costing 合同成本计算 OV<'v%_&
C (144)contribution 贡献毛益 M<h2+0(il
C (145)contribution centre 贡献中心 3>60_:+Zb
C (146)contribution chart 贡献图 +OSF0#bj
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 \F`%vZrKR
C (148)contribution to salesration 贡献毛益对销售比率 YN.[KQ(!
C (149)control 控制 cJ[ gCS
C (150)control account 控制帐户 3d<Z## `{4
C (151)control limits 控制限度 sw<GlF "
C (152)controllability concept 可控制概念 (^h2 'uB
C (153)controllable cost 可控制成本 XMt)\ r.
C (154)conversion cost 加工成本 pC=kv ve
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 u7Z-kZ
C (156)corporate appraisal 公司评估 62L,/?`B$
C (157)corporate planning 公司计划 u!$ +1fI>
C (158)corporate social reporting 公司社会报告 Uwj|To&QR
C (159)corporation 股份公司 Ife/:v
C (160)cost 成本 6"@`iY
C (161)cost account 成本帐户 jtS-n Q|
C (162)cost accounting 成本会计 -^C^3 pms
C (163)cost accounting manual 成本手册 6uNWL `v
C (164)cost accounts calendar 成本报表的日历时间 bF_SD\/
C (165)cost adjustment 成本调整 pZeJ$3@vk
C (166)cost allocation 成本分配 [S Jx\O s
C (167)cost apportionment 成本分摊 Y52f8qQq
C (168)cost attribution 成本归属 P_(QG
6
C (169)cost audit 成本审计 BqoGHg4iq
C (170)cost behaviour 成本性态 =r1-M.*a.M
C (171)cost benefit analysis 成本效益分析 `i~kW
C (172)cost center 成本中心 `MD%VHQ9U
C (173)cost driver 成本动因
