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注会《审计》英语常用词汇 W8M(@*
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1.audit 审计 VyWzb
2.attestation 鉴证 V0xO:7G^
3.credibility 可信赖程度 k0 ,]2R
4.audit of financial statements 财务报表审计 ZUS06# t}
5.agreed-upon procedures 执行商定程序 mpD[k9`x#
6.high levels of assurance 高水平保证 uG(XbDZZ1W
7.compilation 编制 7=a
e^GKo
8.reliability 可靠性 \ lK `
9.relevance 相关性 gdS@NUM
10.professional skepticism 职业谨慎 TP mb]j
11.objectivity 客观性 w{ P l
12. professional competence 专业胜任能力 mp8Zb& Ggb
13.Senior/CPA-in-charge 项目经理 Q}#xfrprF
14.audit engagement letter 业务约定书 o_&Qb^W
15.recurring audit 连续审计
G4uA&"OE
16.the client 委托人 0B"_St}3D
17.change CPA 更换注册会计师 <GSp%r
18.the existing CPA 现任注册会计师 e8{!Kjiz
19.the successor CPA 后任注册会计师 -fOBM 4
20.the preceding CPA前任注册会计师 Z61
L;E
21.issue the audit report 出具审计报告 Y)7\h:LIg
22.expert 专家 DS ;.)P"
23.the board of directors 董事会 NMESGNa)z
24.knowledge of the entity‘ s business 了解被审计单位情况 Xt!wO W
25.assess material misstatement risks评估重大错报风险 }O2P> Z?V
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 b?:?"
27.a general knowledge of —— 初步了解―――的情况 dw %g9DT
28.a more knowledge of—— 进一步了解的情况 y 7z)lB y\
29.the prior year‘s working papers 以前年度工作底稿 rLA^ &P:
30.minutes of meeting 会议纪要 .dj}y
jd]f
31.business risks 经营风险 w
@H @[x
32.appropriateness 适当性 68~5Dx
33.accounting estimate 会计估计 s1p< F,
34.management representations 管理层声明 m ,&2s-v
35.going concern assumption 持续经营假设 9r
](/"=f
36.audit plan 审计计划 dv?t;D@p!
37.significant audit areas 重点审计领域 FBa- gm<9
38.error 错误 "8E=*2fcw
39.fraud舞弊 {FR+a**
40.modified or additional procedures 修改或追加审计程序 !\\OMAf7
41.misappropriation of assets 侵占资产 *vT Abk$
42.transactions without substance 虚假交易 Bnw^W _
43.unusual pressures 异常压力 a\KM^jrCD
44.the suspected noncompliance 涉嫌存在违法行为
p]jG
,S
45.materialiy 重要性 E5Lq-
46.exceed the materiality level 超过重要性水平 l@`n4U.Gwl
47.approach the materiality level 接近重要性水平 y0'WB`hNQ
48.an acceptably low level 可接受水平 Nzb=h/;
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 \vE - ;,
50.misstatements or omissions 错报或漏报 $F6GCM3Cx
51.aggregate 总计 ;8w
CQ
52.subsequent events 期后事项 #4V->I
53.adjust the financial statements 调整财务报表 lU.aDmy<
54.perform additional audit procedures 实施追加的审计程序 .2y @@g
55.audit risk 审计风险 NRI[|
56.detection risk 检查风险 t-SZB Nb
57.inappropriate audit opinion 不适当的审计意见 s\(@f4p
58.material misstatement 重大的错报 QT4vjz+|
59.tolerable misstatement 可容忍错报 f7Gs1{
60.the acceptable level of detection risk 可接受的检查风险 F(w<YU %6
61.assessed level of material misstatement risk 重大错报风险的评估水平 MR zY<MD
62.simall business 小规模企业 lYU? j|n
63.accounting system 会计系统 3dgPP@7d$
64.test of control 控制测试 _5o5/@
65.walk-through test 穿行测试 h~ q5GhY!9
66.communication 沟通 y2nT)nL
67.flow chart 流程图 gp+@+i>b+[
68.reperformance of internal control 重新执行 L%Ms?`i,
69.audit evidence 审计证据 NK
Rm#
70.substantive procedures 实质性程序
Q1!+wC
71.assertions 认定 ]+>Kl> @
72.esistence 存在 +9M";'\c
73.occurrence 发生 :\^jIKvZ
74.completeness 完整性 sH
QO*[[
75.rights and obligations 权利和义务 KK4rVb:-
76.valuation and allocation 计价和分摊 ]2_=(N\Kt
77.cutoff 截止 pxCQ=0k
78.accuracy 准确性 oAv LSFn
79.classification 分类 rpEN\S%7P
80.inspection 检查 6 kD.
81.supervision of counting 监盘 2B+qS'OT
82.observation 观察 fIn^a 3TV
83.confirmation 函证 iKv"200h(
84.computation 计算
9&s >RJ
85.analytical procedures 分析程序 L#fK
,r8
86.vouch 核对 M]xfH *
87.trace 追查 N w/it
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88.audit sampling 审计抽样 Su<>UsdUC
89.error 误差 pz"}o#R"x
90.expected error 预期误差 (Mw+SM3<
91.population 总体 ~DS.b-E
92.sampling risk 抽样风险 HTSk40V
93.non- sampling risk 非抽样风险 [@ @EE>
y
94.sampling unit 抽样单位 m14'u GC
95.statistical sampling 统计抽样 CW FE{
96.tolerable error 可容忍误差 #!P>." .
97.the risk of under reliance 信赖不足风险 9{Ig
w"9ck
98.the risk of over reliance 信赖过度风险 N9~'\O$'7
99.the risk of incorrect rejection 误拒风险 Y4[oa?G
100. the risk of incorrect acceptance 误受风险
|{MXDx
101.working trial balance 试算平衡表 GQ sE5Vb
102.index and cross-referencing 索引和交叉索引 <KX+j,4
103.cash receipt 现金收入 4ZkaH(a1
104.cash disbursement 现金支出 F6_e n
z
105.bank statement 银行对账单 r x@2Dmt6
106.bank reconciliation 银行存款余额调节表 T&j:g g
107.balance sheet date 资产负债表日 5=1Ml50
108.net realizable value 可变现净值 9zm2}6r4
109.storeroom 仓库 ;_0frX
110.sale invoice 销售发票 md lMciP
111.price list 价目表 EtQ:x$S_
112.positive confirmation request 积极式询证函 [E
K@f,iM
113.negative confirmation request 消极式询证函 ,x?Jrcx~'C
114.purchase requisition 请购单 gP>W* ]0r1
115.receiving report 验收报告 li0)<("/
116.gross margin 毛利 onm" 7JsO'
117.manufacturing overhead 制造费用 uvi&! )x
118.material requisition 领料单 AB<%GzW 0(
119.inventory-taking 存货盘点 szD9z{9"y
120.bond certificate 债券 -op)X>
121.stock certificate 股票 0 qW"b`9R
122.audit report 审计报告 q9c-UQB(!
123.entity 被审计单位 ~.z82m
124.addressee of the audit report 审计报告的收件人 .UvDew
/Y
125.unqualified opinion 无保留意见 5ka6=R(r
126.qualified opinion 保留意见 Hk$do`H-=Y
127.disclaimer of opinion 无法表示意见 lUw=YM
128.adverse opinion 否定意见 QY*F(S,\
B_RF)meux
A (1)ABC 作业基础成本计算 x:c'ek
A (2)absorbed overhead 已吸收制造费用 V7B%o:FZo
A (3)absorption costing 吸收成本计算 SAE'y2B*
A (4)account 账户,报表 O^_CqT%
A (5)accounting postulate 会计假设 d+"F(R9
A (6)accounting series release 会计公告文件 +}eK8>2
A (7)accounting valuation 会计计价 $"va 8,
A (8)account sale 承销清单 fP 3t0cp
A (9)accountability concept 经营责任概念 (px3o'ls h
A (10)accountancy 会计职业 y2 R\SL,
A (11)accountant 会计师 m= %KaRI
A (12)accounting 会计 3, J{!
A (13)agency cost 代理成本 V6B[eV$D
A (14)accounting bases 会计基础 a%`L+b5-$
A (15)accounting manual 会计手册 {U4{v=,!I
A (16)accounting period 会计期间 ft~QV
e!
A (17)accounting policies 会计方针 2>f3 n W
A (18)accounting rate of return 会计报酬率 /?a9g>G%N
A (19)accounting reference date 会计参照日 ,l.+$G
A (20)accounting reference period 会计参照期间 s.a @uR^
A (21)accrual concept 应计概念 ,rOh*ebF
A (22)accrual expenses 应计费用 l~[
K.p&
A (23)acid test ration 速动比率(酸性测试比率) %v UUx +
A (24)acquisition 购置 # wyjb:Ql
A (25)acquisition accounting 收购会计 W,:j >v g
A (26)activity based accounting 作业基础成本计算 zoBp02j
A (27)adjusting events 调整事项
yZb})4.
A (28)administrative expenses 行政管理费 SJ E!14|e
A (29)advice note 发货通知 )JU`Z @?8
A (30)amortization 摊销 V7vojm4 O
A (31)analytical review 分析性检查 }N:QB}7'_
A (32)annual equivalent cost 年度等量成本法 99n;
%W>
A (33)annual report and accounts 年度报告和报表 }%<cF i &
A (34)appraisal cost 检验成本 ,V''?@
A (35)appropriation account 盈余分配账户 Nh !U
A (36)articles of association 公司章程细则 5i'KG L
A (37)assets 资产 i_nUyH%b
A (38)assets cover 资产保障 "B9zQ,[Q
A (39)asset value per share 每股资产价值 rddn"~lm1
A (40)associated company 联营公司 hl2 |Ec
A (41)attainable standard 可达标准 W #kLM\2L
TN/&^/
A (42)attributable profit 可归属利润 hMgk+4*
A (43)audit 审计 e~nh95
A (44)audit report 审计报告 v7v>
A (45)auditing standards 审计准则 g_eR&kuh
A (46)authorized share capital 额定股本 JB!* {{
A (47)available hours 可用小时 #v4^,$k>
A (48)avoidable costs 可避免成本 ob/HO (h3
B (49)back-to-back loan 易币贷款 ;KG}Yr72
B (50)backflush accounting 倒退成本计算
}a%Wu 7D
B (51)bad debts 坏帐 ClufP6'
B (52)bad debts ratio 坏帐比率 [=:4^S|M
B (53)bank charges 银行手续费 c~d*SDca
B (54)bank overdraft 银行透支 >b~Q%{1
B (55)bank reconciliation 银行存款调节表 m" o=R\C
B (56)bank statement 银行对账单 r
l;Y7l
B (57)bankruptcy 破产 RK_z!%(P
B (58)basis of apportionment 分摊基础 slLTZ]
B (59)batch 批量 Djf~8q V!
B (60)batch costing 分批成本计算 PGb}Y {
B (61)beta factor B(市场)风险因素 > n1UK5QD
B (62)bill 账单 iphdJZ/f
B (63)bill of exchange 汇票 Ko
"JH=<
B (64)bill of landing 提单 6!){-I V
B (65)bill of materials 用料预计单 I, V'J|=j
B (66)bill payable 应付票据 McN'J. Sxp
B (67)bill receivable 应收票据 l a_
B (68)bin card 存货记录卡 \\Z hM
B (69)bonus 红利
}}wSn s
B (70)book-keeping 薄记 z[JM ]Wy
B (71)Boston classification 波士顿分类 S-brV\v7
B (72)breakeven chart 保本图 OQDx82E
B (73)breakeven point 保本点 7j"B-k#
B (74)breaking-down time 复位时间 uuy0fQQ8ti
B (75)budget 预算 GB}X
B (76)budget center 预算中心 2O2d*Ld>
B (77)budget cost allowance 预算成本折让 z] |Y
B (78)budget manual 预算手册 $:?=A5ttuo
B (79)budget period 预算期间 zeH=py[
n
B (80)budgetary control 预算控制 C%P.
`Nx A
B (81)budgeted capacity 预算生产能力 ])WIw'L!
B (82)burden 制造费用 + Cq& ~<B
B (83)business center 经营中心 L)Da1<O
B (84)business entity 营业个体 `$/M\aM%
B (85)business unit 经营单位 -Q1~lN m:
B (86)buy-out management 管理性购买产权 *C> N
B (87)by-product 副产品 D.h <!?E%
C (88)called-up share capital 催缴股本 l_(4CimOZ
C (89)capacity 生产能力 w aD J
C (90)capacity ratios 生产能力比率 ^ .Q/iXgh
C (91)capital 资本 ~ $bQ;`,L
C (92)capital assets pricing model资本资产计价模式 ;=8@@9
C (93)capital commitment 承诺资本 a Q)g 7C
C (94)capital employed 已运用的资本 S_Vquw(+
C (95)capital expenditure 资本支出 \BSPv]d
C (96)capital expenditureauthorization 资本支出核准 dw7h@9\ y
C (97)capital expenditure control 资本支出控制 K i3 wqY
C (98)capital expenditure proposal资本支出申请 {dV! sQD
C (99)capital funding planning 资本基金筹集计划 eBW]hwhKzM
C (100)capital gain 资本收益 BFn}~\wzK
C (101)capital investment appraisal资本投资评估 &oDu$%dkT
C (102)capital maintenance 资本保全 ;fv/s]X86I
C (103)capital resource planning 资本资源计划 E8We2T[^M
C (104)capital surplus 资本盈余 ,E4qxZC(X
C (105)capital turnover 资本周转率 >W
j8[9zf
C (106)card 记录卡 KYFkO~N
C (107)cash 现金 T9gQq
7(l
C (108)cash account 现金账户 Oi n:5K)4-
C (109)cash book 现金账薄 p*
=9Ea:
C (110)cash cow 金牛产品 ~|e H8@o
C (111)cash flow 现金流量 +@
#-S
C (112)cash discounted 现金贴现 ?^:
xNRE$j
C (113)cash flow budget 现金流量预算 glWa ? #1
C (114)cash flow statement 现金流量表 .PJ_1
C (115)cash ledger 现金分类账 Umk ! m] q
C (116)cash limit 现金限额 \ Eyy^pb
C (117)CCA 现时成本会计 [zl"G^z
C (118)center 中心 =v=H{*dWA
C (119)changeover time 变更时间 8f#&CC!L
C (120)chartered entity 特许经济个体 }-M% $ ~`
C (121)cheque 支票 T <ekDhlr
C (122)cheque register 支票登记薄 +' ?axv
6e
C (123)coin analysis 零钱分类 h}P""
C (124)classification 分类 L|w}
#|-
C (125)clock card 工时卡 O .P:~
C (126)code 代码 K 7d] p0d'
C (127)commitment accounting 承诺确认会计 <' b%
C (128)common cost 共同成本 $RV'DQO
C (129)company limited byguarantee 有限担保责任公司 !rgdOlTR ^
C (130)company limited shares 股份有限公司
*:V"C\`^n
C (131)competitive position 竞争能力状况 lD)QB!*v
C (132)concept 概念 ' =m ?l
C (133)conglomerate 跨行业企业 "8`f x
C (134)consistency concept 一致性概念 E+E.z?>S
C (135)consolidated accounts 合并报表 `LCxxpHi|
C (136)consolidation accounting 合并会计 NU|T`gP
C (137)consortium 财团 [a1}r=6~
C (138)contingency plan 应急计划 \9d C z;
C (139)contingent liabilities 或有负债 ?QCHkhU
C (140)continuous operation 连续生产 D|!^8jHj
C (141)contra 抵消 2qUC@d<K
C (142)contract cost 合同成本 K) t+ lJ
C (143)contract costing 合同成本计算 6 {tW$q
C (144)contribution 贡献毛益 BM]sW:-v
C (145)contribution centre 贡献中心 4*9:
C (146)contribution chart 贡献图 u-E* _% y
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 b 7bbrR8
C (148)contribution to salesration 贡献毛益对销售比率 p)=Fi}#D\
C (149)control 控制 rF5O ?<(
C (150)control account 控制帐户 uia-w^F e
C (151)control limits 控制限度 `;!v<@:i2
C (152)controllability concept 可控制概念 /S+gh;2OC
C (153)controllable cost 可控制成本 ?I.<mdhN#t
C (154)conversion cost 加工成本 ~ugK&0i[2
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 8z, |N#
C (156)corporate appraisal 公司评估 j:{d'OV
C (157)corporate planning 公司计划 t^qPQ;"=,
C (158)corporate social reporting 公司社会报告 I8 {2cM;
C (159)corporation 股份公司 38T2IN
C (160)cost 成本 K"r'w8 P
C (161)cost account 成本帐户 2@S{e$YK`
C (162)cost accounting 成本会计 y2eeE CS]
C (163)cost accounting manual 成本手册 za20Y?)[
C (164)cost accounts calendar 成本报表的日历时间 Q2[D|{Z
C (165)cost adjustment 成本调整 ZO $}m?
C (166)cost allocation 成本分配 3M{/9rR[
C (167)cost apportionment 成本分摊 k;pTOj
C (168)cost attribution 成本归属 0@ 9em~
C (169)cost audit 成本审计 ?gMxGH:B.&
C (170)cost behaviour 成本性态 wg[ D*a
C (171)cost benefit analysis 成本效益分析 dF%sD|<)
C (172)cost center 成本中心 4
X2/
n
C (173)cost driver 成本动因
