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注会《审计》英语常用词汇 ftb .CPWI
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1.audit 审计 RJ\'"X Q
2.attestation 鉴证 e/7rr~"|
3.credibility 可信赖程度 VQ R
E ]
4.audit of financial statements 财务报表审计 {6I)6}w!k
5.agreed-upon procedures 执行商定程序 !:]/MpQ ?
6.high levels of assurance 高水平保证 n 3eLIA{
7.compilation 编制 Ad}Nc"O
8.reliability 可靠性 < `Xt? K
9.relevance 相关性 ym_w09
10.professional skepticism 职业谨慎 A!^
d8#~.
11.objectivity 客观性 &Z3u(Eb
12. professional competence 专业胜任能力 (DIM t-wz
13.Senior/CPA-in-charge 项目经理 h tuYctu`
14.audit engagement letter 业务约定书 7Dt* +
+:
15.recurring audit 连续审计 A"3"f8P8a
16.the client 委托人 Qi= pP/Y
17.change CPA 更换注册会计师 5i0vli /L
18.the existing CPA 现任注册会计师 E%b*MU
19.the successor CPA 后任注册会计师 5!s7`w]8*0
20.the preceding CPA前任注册会计师 Z[ 53cVT^
21.issue the audit report 出具审计报告 (v,g=BS,
22.expert 专家 *^3&Y @
23.the board of directors 董事会 <e h<4_<qF
24.knowledge of the entity‘ s business 了解被审计单位情况 A{ a4;`}5
25.assess material misstatement risks评估重大错报风险 L eu93 f2
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 9Ai
3p
27.a general knowledge of —— 初步了解―――的情况 @e#{Sm
28.a more knowledge of—— 进一步了解的情况 Z1~`S!(}
29.the prior year‘s working papers 以前年度工作底稿 p
2>\
30.minutes of meeting 会议纪要 b Y2:g )
31.business risks 经营风险 4=nh'
U38
32.appropriateness 适当性 q/h , jM
33.accounting estimate 会计估计 Q,LDn%+;B*
34.management representations 管理层声明 gW Ib" l
35.going concern assumption 持续经营假设 9dO. ,U*`
36.audit plan 审计计划 <~b vf A=
37.significant audit areas 重点审计领域 ^Q#g-"b
38.error 错误 ~LF/wx>
39.fraud舞弊 yog(
40.modified or additional procedures 修改或追加审计程序 4T>d%Tt+)
41.misappropriation of assets 侵占资产 =c ;. cW
42.transactions without substance 虚假交易 I_s* pT
43.unusual pressures 异常压力 rY CIU
44.the suspected noncompliance 涉嫌存在违法行为 X|'[\v2ld
45.materialiy 重要性 u.@B-Pf[Eo
46.exceed the materiality level 超过重要性水平 GK`U<.[c
47.approach the materiality level 接近重要性水平 >c @jl
48.an acceptably low level 可接受水平 p f `v H`r
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 n`X}&(O
50.misstatements or omissions 错报或漏报 nu `R(2/
51.aggregate 总计 o_sb+Vn|
52.subsequent events 期后事项 ^2 `*1el
53.adjust the financial statements 调整财务报表 W|L#Q/
RX
54.perform additional audit procedures 实施追加的审计程序 s^"*]9B"
55.audit risk 审计风险 Ly-}HW (
56.detection risk 检查风险 {U)q)
57.inappropriate audit opinion 不适当的审计意见 1wy?<B.f
58.material misstatement 重大的错报 T( =Z0M
59.tolerable misstatement 可容忍错报 S=a>rnF
60.the acceptable level of detection risk 可接受的检查风险 YS bS.tq
61.assessed level of material misstatement risk 重大错报风险的评估水平 2AXf'IOqE
62.simall business 小规模企业 G.:QA}FE'
63.accounting system 会计系统 |Sv}/ P-
64.test of control 控制测试 Kut @ z>SK
65.walk-through test 穿行测试 LO;6g~(1
66.communication 沟通 WCP2x.gb5
67.flow chart 流程图 )@],0yL
68.reperformance of internal control 重新执行 wz{&0-md*'
69.audit evidence 审计证据 f_z]kA
+H
70.substantive procedures 实质性程序 2 -%9 k)KH
71.assertions 认定 owz cc-g
72.esistence 存在 iBk1QRdn
73.occurrence 发生 Z_4|L+i<{
74.completeness 完整性 ey uQ}R
75.rights and obligations 权利和义务 ;TL>{"z`x
76.valuation and allocation 计价和分摊 6f^IA a|
77.cutoff 截止 : j`4nXm
78.accuracy 准确性 39bw,lRPV
79.classification 分类 v+ ~O\v5Q
80.inspection 检查 D$Ao-6QE
W
81.supervision of counting 监盘 fuT Bh6
w&
82.observation 观察 [JEf P/n|.
83.confirmation 函证 ZK Jhmk
84.computation 计算 XZ: 6A]62I
85.analytical procedures 分析程序 +t8#rT ^B
86.vouch 核对 C$d b) 5-
87.trace 追查 <q`| ,mc
88.audit sampling 审计抽样 c#Qlr{ES
89.error 误差 UHS "{%
90.expected error 预期误差 G5NAwpZf
91.population 总体 i,mZg+;w
92.sampling risk 抽样风险 9h"3u;/,
93.non- sampling risk 非抽样风险 ;( (|0Xa
94.sampling unit 抽样单位 s)#TT9BbV
95.statistical sampling 统计抽样 &hJQHlyJM0
96.tolerable error 可容忍误差 8(]q/g"O
97.the risk of under reliance 信赖不足风险 JvF0s}#4
98.the risk of over reliance 信赖过度风险 EU by QL
99.the risk of incorrect rejection 误拒风险 mZ g'
100. the risk of incorrect acceptance 误受风险 v}. ~m)
101.working trial balance 试算平衡表 ZyV^d3F@$
102.index and cross-referencing 索引和交叉索引 | Es,$
103.cash receipt 现金收入 a>&dAo}
104.cash disbursement 现金支出 |<JBo
E]3B
105.bank statement 银行对账单 a28`)17z
106.bank reconciliation 银行存款余额调节表 PY#_$ C
107.balance sheet date 资产负债表日 ^fP5@T*f
108.net realizable value 可变现净值 4'y@ne}g!
109.storeroom 仓库 l4 YTR4D
110.sale invoice 销售发票 P"|-)d
111.price list 价目表 H-3*} ,9
112.positive confirmation request 积极式询证函 s C_do h_M
113.negative confirmation request 消极式询证函 v?l*jr1-2
114.purchase requisition 请购单 |=[. _ VH1
115.receiving report 验收报告 B.}j1 Bb
116.gross margin 毛利 x_- SAyH
117.manufacturing overhead 制造费用 mOJ-M@ME
118.material requisition 领料单 2p~G][
119.inventory-taking 存货盘点 {a,U{YJ\H
120.bond certificate 债券 6M [OEI5
121.stock certificate 股票 A3|X`X
122.audit report 审计报告 ^@ <Ia-x
123.entity 被审计单位 4JL]?7 5
124.addressee of the audit report 审计报告的收件人 'jYKfq~_cJ
125.unqualified opinion 无保留意见 <m*j1|^{t
126.qualified opinion 保留意见 cA~bH
6
127.disclaimer of opinion 无法表示意见 9O\yIL
128.adverse opinion 否定意见 @DKph!c r
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A (1)ABC 作业基础成本计算 \q"vC1,9
A (2)absorbed overhead 已吸收制造费用 +*G<xW :M
A (3)absorption costing 吸收成本计算 HM w}pp:
A (4)account 账户,报表 ]) #?rRw
A (5)accounting postulate 会计假设 ^xq)Q?[{
A (6)accounting series release 会计公告文件 cXNR<`
A (7)accounting valuation 会计计价 p+CK+m
A (8)account sale 承销清单 <1<0 odB
A (9)accountability concept 经营责任概念 |21*p#>
A (10)accountancy 会计职业 OG^#e+
A (11)accountant 会计师 o4,9jk$
A (12)accounting 会计 >f p_$bjd
A (13)agency cost 代理成本 GmZ2a -M
A (14)accounting bases 会计基础 WL;2&S/{ @
A (15)accounting manual 会计手册 HBZtg
A (16)accounting period 会计期间 cK75Chsu
A (17)accounting policies 会计方针 $ Zj3#l:rK
A (18)accounting rate of return 会计报酬率 Ci ?RuZ"
A (19)accounting reference date 会计参照日 ]3
76F7
A (20)accounting reference period 会计参照期间 WyUa3$[gO
A (21)accrual concept 应计概念 fz rH}^
A (22)accrual expenses 应计费用 A bB+<0
A (23)acid test ration 速动比率(酸性测试比率) o),@I #fM
A (24)acquisition 购置 ySH io;g9
A (25)acquisition accounting 收购会计 vkLyGb7r<
A (26)activity based accounting 作业基础成本计算 ?Skv2!X|
A (27)adjusting events 调整事项 Q@rlqWgU
~
A (28)administrative expenses 行政管理费 -Zqw[2 Q4
A (29)advice note 发货通知 w +HKvOs5c
A (30)amortization 摊销 {?X9juc/#
A (31)analytical review 分析性检查 .
]/k#H v
A (32)annual equivalent cost 年度等量成本法 %V92q0XW
A (33)annual report and accounts 年度报告和报表 h_B
nQZ\
A (34)appraisal cost 检验成本 `&J=3x
A (35)appropriation account 盈余分配账户 wvH*<,8V q
A (36)articles of association 公司章程细则 fw SI"cfM
A (37)assets 资产 u+ 8wBb5!
A (38)assets cover 资产保障 72dd%
A (39)asset value per share 每股资产价值 ^geY A y
A (40)associated company 联营公司 US&:UzI.
A (41)attainable standard 可达标准 \j0016;
:!fU+2$`^(
A (42)attributable profit 可归属利润 IW=%2n(<1
A (43)audit 审计 "Jg*
/F
A (44)audit report 审计报告 >viLvDng
A (45)auditing standards 审计准则 P?zL`czWd
A (46)authorized share capital 额定股本 v&xhS
yZ
A (47)available hours 可用小时 Hm_&``='
A (48)avoidable costs 可避免成本 p e$WSS J
B (49)back-to-back loan 易币贷款 fjHd"!)
3
B (50)backflush accounting 倒退成本计算 j^D/ ,SW
B (51)bad debts 坏帐 UbP$WIrq
B (52)bad debts ratio 坏帐比率 @Z89cTO
B (53)bank charges 银行手续费 9) 'wg I#
B (54)bank overdraft 银行透支 4qyPjAG
B (55)bank reconciliation 银行存款调节表 C`\yc_b9Pf
B (56)bank statement 银行对账单 1
Ch0O__2L
B (57)bankruptcy 破产 qcfg 55]'c
B (58)basis of apportionment 分摊基础 , 1 i l&
B (59)batch 批量 @XH@i+ {B
B (60)batch costing 分批成本计算 _J0(GuG=~
B (61)beta factor B(市场)风险因素 <\L=F8[
B (62)bill 账单 &izk$~
B (63)bill of exchange 汇票 X
Zxzw*Y1J
B (64)bill of landing 提单 z"Wyf6H0T
B (65)bill of materials 用料预计单 7+m.:~H3 }
B (66)bill payable 应付票据 Y~U WUF%aK
B (67)bill receivable 应收票据 dbfI!4
B (68)bin card 存货记录卡 "Wy!,RH
B (69)bonus 红利 F ZfhiIf
B (70)book-keeping 薄记 |
|#+ ^p7G
B (71)Boston classification 波士顿分类 ]GzfU'fOn|
B (72)breakeven chart 保本图 O Js
s
B (73)breakeven point 保本点 sl*&.F,v=
B (74)breaking-down time 复位时间 2~@Cj@P]
B (75)budget 预算 #G("Oh
B (76)budget center 预算中心 _x<7^^VT
B (77)budget cost allowance 预算成本折让 CMYk
xU
B (78)budget manual 预算手册 *m&(h
@l
B (79)budget period 预算期间 IKnXtydeI}
B (80)budgetary control 预算控制 uD:tT
~
B (81)budgeted capacity 预算生产能力 W<H<~wf#
B (82)burden 制造费用 &FDWlrG g
B (83)business center 经营中心 uD4$<rSHb
B (84)business entity 营业个体 = ]0AZ
B (85)business unit 经营单位 (?z"_\^n/
B (86)buy-out management 管理性购买产权 YF13&E2`\
B (87)by-product 副产品 <#e!kWGR?
C (88)called-up share capital 催缴股本 \C`2z]V %
C (89)capacity 生产能力 C 4\Q8uK
C (90)capacity ratios 生产能力比率 'e7;^ s
C (91)capital 资本 ^ ]SU (kY
C (92)capital assets pricing model资本资产计价模式 m"~),QwF9
C (93)capital commitment 承诺资本 S[RVk=A1
C (94)capital employed 已运用的资本 n)rSg zI
C (95)capital expenditure 资本支出 %F] :nk`
C (96)capital expenditureauthorization 资本支出核准 3$ BYfI3H
C (97)capital expenditure control 资本支出控制 b IZi3GmRF
C (98)capital expenditure proposal资本支出申请 @BqSu|'Du,
C (99)capital funding planning 资本基金筹集计划 U_5\ FM
C (100)capital gain 资本收益 #mc6;TRZO
C (101)capital investment appraisal资本投资评估 X1GM
\*BE
C (102)capital maintenance 资本保全 d'b q#r
C (103)capital resource planning 资本资源计划 Cx
;n #dn*
C (104)capital surplus 资本盈余 t<zn z6
C (105)capital turnover 资本周转率 'dcO- A:>
C (106)card 记录卡 MW)=l
| G
C (107)cash 现金
"ax"k0
C (108)cash account 现金账户 * v u
C (109)cash book 现金账薄 +JY]J89
C (110)cash cow 金牛产品 G": u::h R
C (111)cash flow 现金流量 O+ o_{t\R
C (112)cash discounted 现金贴现 Dqm;twd>
C (113)cash flow budget 现金流量预算 X&.LX
C (114)cash flow statement 现金流量表 E7|P\^}m(f
C (115)cash ledger 现金分类账 x: 2 o$+v3
C (116)cash limit 现金限额 %s[
n2
w
C (117)CCA 现时成本会计 m/NXifi8l
C (118)center 中心 (J`E
C
C (119)changeover time 变更时间 X8(
W sN
C (120)chartered entity 特许经济个体 d ]Mj r2h
C (121)cheque 支票 4z!(!J )
C (122)cheque register 支票登记薄 &(rR )cG
C (123)coin analysis 零钱分类 sQ%gf
C (124)classification 分类 9E]7Etfw
C (125)clock card 工时卡 A{ a`%FAV
C (126)code 代码 @]B
7(j<'R
C (127)commitment accounting 承诺确认会计 %ysf FE
C (128)common cost 共同成本 IsP!ZcV;
C (129)company limited byguarantee 有限担保责任公司 D2Dk7//82Y
C (130)company limited shares 股份有限公司 >y
i
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C (131)competitive position 竞争能力状况 *\F,?y U
C (132)concept 概念 3ypf_]<
C (133)conglomerate 跨行业企业 z N J-JIo%
C (134)consistency concept 一致性概念 =idZ vD
C (135)consolidated accounts 合并报表 2f.4P]s`T
C (136)consolidation accounting 合并会计 VHTr;(]hk
C (137)consortium 财团 \k*h& :$
C (138)contingency plan 应急计划 w}``2djR'W
C (139)contingent liabilities 或有负债 '@eH)wh@m)
C (140)continuous operation 连续生产 wM&WR2
C (141)contra 抵消 "SN+ ^ `
C (142)contract cost 合同成本 1IV
R4:a
C (143)contract costing 合同成本计算 v(z2,?/4
C (144)contribution 贡献毛益 1U~yu&
C (145)contribution centre 贡献中心 ;U$EM+9
C (146)contribution chart 贡献图 2~2j?\AEd.
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 L=5Fvm
C (148)contribution to salesration 贡献毛益对销售比率 nN!R!tJPa
C (149)control 控制 j-wz7B
C (150)control account 控制帐户 {A MoE +U
C (151)control limits 控制限度 x>~.cey
C (152)controllability concept 可控制概念 A0 1 D-)
C (153)controllable cost 可控制成本 (Y$48@x
C (154)conversion cost 加工成本 J9yB'yE8
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 {]dH+J7
C (156)corporate appraisal 公司评估 ~F=,)GE
C (157)corporate planning 公司计划 vP {;'R
C (158)corporate social reporting 公司社会报告 \t@4)+s/)
C (159)corporation 股份公司 d NgjM
Q
C (160)cost 成本
6i_dL|c
C (161)cost account 成本帐户 uQtwh08i
C (162)cost accounting 成本会计 yaKw/vV
C (163)cost accounting manual 成本手册 ad[oor/7|
C (164)cost accounts calendar 成本报表的日历时间 @m Id{w z
C (165)cost adjustment 成本调整 I 6Mr[#*
C (166)cost allocation 成本分配 eFdN"8EW
C (167)cost apportionment 成本分摊 "=\@
a=
C (168)cost attribution 成本归属 7H5t!yk|9
C (169)cost audit 成本审计 F 5Fz T^
C (170)cost behaviour 成本性态 Ba /^CS
C (171)cost benefit analysis 成本效益分析 w0 0Ba^W
C (172)cost center 成本中心 ;#Pc^Yzc1
C (173)cost driver 成本动因
