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注会《审计》英语常用词汇 J/1kJ@5
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1.audit 审计 z/7q#~J,
2.attestation 鉴证 3",gjXmBu
3.credibility 可信赖程度 }\a#e^-xQ+
4.audit of financial statements 财务报表审计 |x}TpM;ni
5.agreed-upon procedures 执行商定程序 aV;|2}q "
6.high levels of assurance 高水平保证 pbMANZU[
7.compilation 编制 $ >rt0LOF
8.reliability 可靠性 ]kj^T?&n.
9.relevance 相关性 8ro`lX*F@2
10.professional skepticism 职业谨慎 QV|6"4\
11.objectivity 客观性 dX[I
:,z*
12. professional competence 专业胜任能力 LjZlKB5C
13.Senior/CPA-in-charge 项目经理 osp~)icun
14.audit engagement letter 业务约定书 fNN l1Vls
15.recurring audit 连续审计 SmXoNiM"y
16.the client 委托人 FXCBX:LnvU
17.change CPA 更换注册会计师 u8f\)m
18.the existing CPA 现任注册会计师 *>m[ZJd %=
19.the successor CPA 后任注册会计师 DB}Uzw|
20.the preceding CPA前任注册会计师 4.9qB
21.issue the audit report 出具审计报告 I9 ?\Jbqg
22.expert 专家 @Q1!xA^S
23.the board of directors 董事会 9*"
24.knowledge of the entity‘ s business 了解被审计单位情况 xm m,- u
25.assess material misstatement risks评估重大错报风险 {vu\ qXmMv
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 Fa("Gok[
27.a general knowledge of —— 初步了解―――的情况 ) 5|9EXh
28.a more knowledge of—— 进一步了解的情况 v93b8/1
29.the prior year‘s working papers 以前年度工作底稿
h.<f%&)F
30.minutes of meeting 会议纪要
5%-{r&
31.business risks 经营风险 h,LSqjf "
32.appropriateness 适当性 6h 9(u7(-N
33.accounting estimate 会计估计 f ;E#CjlTL
34.management representations 管理层声明 j0l{M
c5
35.going concern assumption 持续经营假设 J""Cgf
36.audit plan 审计计划 C: E f6ZW
37.significant audit areas 重点审计领域 M;A_'h?Z
38.error 错误 C[FHqo9M?H
39.fraud舞弊 dL42 )HP5
40.modified or additional procedures 修改或追加审计程序 >.<VD7p
41.misappropriation of assets 侵占资产 _c>iux;
42.transactions without substance 虚假交易 1W|jC
43.unusual pressures 异常压力 yP"2.9\erH
44.the suspected noncompliance 涉嫌存在违法行为 6wlL E5
45.materialiy 重要性 f 3UCELJ
46.exceed the materiality level 超过重要性水平 =, XCjiBeC
47.approach the materiality level 接近重要性水平 86#l$Q aK{
48.an acceptably low level 可接受水平 ^
".OMS"!
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 [6VB&
50.misstatements or omissions 错报或漏报 y|LHnNQ
51.aggregate 总计 rPk|2l,E,3
52.subsequent events 期后事项 OZ`cE5" i
53.adjust the financial statements 调整财务报表 ! ._q8q\
54.perform additional audit procedures 实施追加的审计程序 @e YpARF
55.audit risk 审计风险 {B+}LL !
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 Ip8ml0oG
58.material misstatement 重大的错报 @a
8lF$<
59.tolerable misstatement 可容忍错报 #A)V
60.the acceptable level of detection risk 可接受的检查风险 Jm_)}dj3o
61.assessed level of material misstatement risk 重大错报风险的评估水平 y
4i3m(S
62.simall business 小规模企业 S,5ok0 R
63.accounting system 会计系统 eRUdPPq_d
64.test of control 控制测试 0)&!$@HW
65.walk-through test 穿行测试 fD!c t; UK
66.communication 沟通 \[9VeqMU
67.flow chart 流程图 ) .KA0-
68.reperformance of internal control 重新执行 /pMOinuO
69.audit evidence 审计证据 g *$2qKm
70.substantive procedures 实质性程序 jE0oLEg&
71.assertions 认定 z:Am1B
72.esistence 存在 .IW`?9O
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73.occurrence 发生 2@ S}x@^
74.completeness 完整性
9=j9vBV
75.rights and obligations 权利和义务 SaPE 1
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76.valuation and allocation 计价和分摊 '/O:@P5qY
77.cutoff 截止 %`]+sg[i
78.accuracy 准确性 UytMnJ 8 8
79.classification 分类 'jt7H{M
80.inspection 检查 rXB;#ypO
81.supervision of counting 监盘 ~& -h5=3
82.observation 观察 |=;hQ2H yF
83.confirmation 函证 &nEL}GM)E
84.computation 计算 W9SU1{*9
85.analytical procedures 分析程序 "L3mW=!*
86.vouch 核对 5dj " U
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87.trace 追查 b
3x|Dq .
88.audit sampling 审计抽样 Z6I|Y5#H
89.error 误差 x^1udK^re
90.expected error 预期误差 tSHW" R
91.population 总体 ?V6,>e_+
92.sampling risk 抽样风险 kj6:P$tH
93.non- sampling risk 非抽样风险 U9oUY> 9
94.sampling unit 抽样单位 &y!?R$?b
95.statistical sampling 统计抽样 z0[@O)Sj
96.tolerable error 可容忍误差 f.w",S^
97.the risk of under reliance 信赖不足风险 2U)n^
98.the risk of over reliance 信赖过度风险 H<d~AurX)J
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 H )ej]DXy
101.working trial balance 试算平衡表 ^xe+(83S2?
102.index and cross-referencing 索引和交叉索引 AE rPd)yk0
103.cash receipt 现金收入 9KVJk</:n
104.cash disbursement 现金支出 |62` {+
105.bank statement 银行对账单 =RB
{.%
106.bank reconciliation 银行存款余额调节表
VWft/2p~
107.balance sheet date 资产负债表日 Z- f eMM
108.net realizable value 可变现净值 x9 YQd69
109.storeroom 仓库 5%} e j)@
110.sale invoice 销售发票 *(9 Tl]w
111.price list 价目表 9q'&tU'a=c
112.positive confirmation request 积极式询证函 X%yG{\6:
113.negative confirmation request 消极式询证函 !|[rh,e]
114.purchase requisition 请购单
NzgG7 7 >
115.receiving report 验收报告 /DAR'9@h
116.gross margin 毛利 $INB_ /R E
117.manufacturing overhead 制造费用 UGAV"0
118.material requisition 领料单 T.da!!'B
f
119.inventory-taking 存货盘点 ZJ3g,
d c
120.bond certificate 债券 G80N8L m
121.stock certificate 股票 Qu|CXUk
122.audit report 审计报告 a{`hAI${
123.entity 被审计单位 uSfHlN4l
124.addressee of the audit report 审计报告的收件人 Tz1^"tx9
125.unqualified opinion 无保留意见 B|m)V9A%-
126.qualified opinion 保留意见 ? c#s}IH
127.disclaimer of opinion 无法表示意见 vhBW1/w&F
128.adverse opinion 否定意见 y C xYFi
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A (1)ABC 作业基础成本计算 $cSUB
A (2)absorbed overhead 已吸收制造费用 ,iV%{*p]
A (3)absorption costing 吸收成本计算 ]$/oSa/
A (4)account 账户,报表 Bve|+c6W
A (5)accounting postulate 会计假设 Cx TAd[az
A (6)accounting series release 会计公告文件 ]y@A
=n R
A (7)accounting valuation 会计计价 ~e}JqJ(97
A (8)account sale 承销清单 n{gEIUo#
A (9)accountability concept 经营责任概念 6ld4'oM
A (10)accountancy 会计职业 ;Fq mZjm
A (11)accountant 会计师 JV~
Dly>
A (12)accounting 会计 NzT
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A (13)agency cost 代理成本 (4FVemgy
A (14)accounting bases 会计基础 e"hfeNphz
A (15)accounting manual 会计手册 %0GwO%h},
A (16)accounting period 会计期间 P<vl+&*
A (17)accounting policies 会计方针 ?o YO !
A (18)accounting rate of return 会计报酬率 Sp\TaUzg
A (19)accounting reference date 会计参照日 :-RB< Lj
A (20)accounting reference period 会计参照期间 pA!-sp gX
A (21)accrual concept 应计概念 QXb2jWz
A (22)accrual expenses 应计费用 c!\Gj|
A (23)acid test ration 速动比率(酸性测试比率) U<'N=#A
J
A (24)acquisition 购置 UyRy>:n
A (25)acquisition accounting 收购会计 :qE.(k1@5
A (26)activity based accounting 作业基础成本计算 " W(D0oy
A (27)adjusting events 调整事项 'C5id7O&
A (28)administrative expenses 行政管理费 ':n`0+Eh
A (29)advice note 发货通知 |S!R Q-CF
A (30)amortization 摊销 o898 pg
A (31)analytical review 分析性检查 j:%,l cF
A (32)annual equivalent cost 年度等量成本法 'J?{/O ^
A (33)annual report and accounts 年度报告和报表 ek&~A0k_o
A (34)appraisal cost 检验成本 33
~MP;
A (35)appropriation account 盈余分配账户 'x%gJi#
A (36)articles of association 公司章程细则 ) ^ En
A (37)assets 资产 ' APx
A (38)assets cover 资产保障 Pxl , "
A (39)asset value per share 每股资产价值 vbmt0d
f
A (40)associated company 联营公司 ] hT\"5&6
A (41)attainable standard 可达标准 s~7a-J
RiTL (Yx
A (42)attributable profit 可归属利润 h~#iGs
A (43)audit 审计 * tv & =
A (44)audit report 审计报告 jG1(Oe;#
A (45)auditing standards 审计准则 EGl<oxL*R2
A (46)authorized share capital 额定股本 "lt <$.
A (47)available hours 可用小时 RsDSsux
A (48)avoidable costs 可避免成本 FGn"j@m0
B (49)back-to-back loan 易币贷款 Gsh9D
B (50)backflush accounting 倒退成本计算 `"=Hk@E
B (51)bad debts 坏帐 :of([e|u6
B (52)bad debts ratio 坏帐比率
5
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B (53)bank charges 银行手续费
?!Y_w2
B (54)bank overdraft 银行透支 Un] wP`
B (55)bank reconciliation 银行存款调节表 jj`#
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B (56)bank statement 银行对账单 f9#zV2ke]
B (57)bankruptcy 破产 & R_?6*n
B (58)basis of apportionment 分摊基础 Jh.~]\u
B (59)batch 批量 6)1PDlB
B (60)batch costing 分批成本计算 wNUT0 +
B (61)beta factor B(市场)风险因素 qiet
<F
B (62)bill 账单 $2W#'_K+
B (63)bill of exchange 汇票 J !om"h
B (64)bill of landing 提单 L"jA#ULg
B (65)bill of materials 用料预计单 )Ra:
s>
B (66)bill payable 应付票据 f(y+1
B (67)bill receivable 应收票据 ir6aV|ea!
B (68)bin card 存货记录卡 $]LS!@ Rm
B (69)bonus 红利 R([zlw~B5
B (70)book-keeping 薄记 bkdXBCBx?
B (71)Boston classification 波士顿分类 "" UyfC[
B (72)breakeven chart 保本图 -Y524
B (73)breakeven point 保本点 '=;e#
C`<{
B (74)breaking-down time 复位时间 e \X[\ve
B (75)budget 预算 p
l^;'|=M
B (76)budget center 预算中心 `!c dxKLR
B (77)budget cost allowance 预算成本折让 d*|RF
U
B (78)budget manual 预算手册 y CH Og
B (79)budget period 预算期间 4Wgzp51Aq!
B (80)budgetary control 预算控制 qeM DC#N
B (81)budgeted capacity 预算生产能力 [.>=> KJ _
B (82)burden 制造费用 -,/7u 3
B (83)business center 经营中心 x=H{Rv
B (84)business entity 营业个体 D zD 5n
B (85)business unit 经营单位 hwM<0Jf
B (86)buy-out management 管理性购买产权 d21thV
,S
B (87)by-product 副产品 rd&d~R 6
C (88)called-up share capital 催缴股本 c(1tOQk.
C (89)capacity 生产能力 K\ Wzh;
C (90)capacity ratios 生产能力比率 5
Y&`Z J
C (91)capital 资本 T"P}` mT
C (92)capital assets pricing model资本资产计价模式 9X*Z\-
C (93)capital commitment 承诺资本 Aq(cgTNW
C (94)capital employed 已运用的资本 A o* IshVh
C (95)capital expenditure 资本支出 [NE!
C (96)capital expenditureauthorization 资本支出核准 d_(>:|o h
C (97)capital expenditure control 资本支出控制 c9c]1XJ
C (98)capital expenditure proposal资本支出申请 Yp(0 XP5o
C (99)capital funding planning 资本基金筹集计划 g5# Lo Gc
C (100)capital gain 资本收益 gH7 +#/
C (101)capital investment appraisal资本投资评估 DSH v
BFQ
C (102)capital maintenance 资本保全 n`^jNXE
C (103)capital resource planning 资本资源计划 Xj]9/? B?
C (104)capital surplus 资本盈余 NUM!'+H_h
C (105)capital turnover 资本周转率 %qcCv9
C (106)card 记录卡 #CLj QJ
C (107)cash 现金 } Nn+Ny
C (108)cash account 现金账户 dlvU=^G#G
C (109)cash book 现金账薄 *
4J!@w
C (110)cash cow 金牛产品 ' ?$@hqQn
C (111)cash flow 现金流量 &M5v EPR
C (112)cash discounted 现金贴现 k-&<_ghT \
C (113)cash flow budget 现金流量预算 (su7*$wV
C (114)cash flow statement 现金流量表 , 62~u'hR5
C (115)cash ledger 现金分类账 1VYH:uGuAU
C (116)cash limit 现金限额 ]N}/L
lq
C (117)CCA 现时成本会计 [<i3l'V/[
C (118)center 中心 }s?3
C (119)changeover time 变更时间 E[t[R<v,P!
C (120)chartered entity 特许经济个体 :kcq f,7
C (121)cheque 支票 ;e_us!S n
C (122)cheque register 支票登记薄 Wj 3i*x$
C (123)coin analysis 零钱分类 a9&[Qv5-/
C (124)classification 分类 Uy=
yA
C (125)clock card 工时卡 kj|Oj+&
C (126)code 代码 i5(qJ/u
C (127)commitment accounting 承诺确认会计 =~D[M)UO|
C (128)common cost 共同成本 CV
HKP[-
C (129)company limited byguarantee 有限担保责任公司 $-^& AKc
C (130)company limited shares 股份有限公司 9Zn c|<
C (131)competitive position 竞争能力状况 h)s T37
C (132)concept 概念 U$DZht4>u
C (133)conglomerate 跨行业企业 ] UIN4E
C (134)consistency concept 一致性概念 kReZch}
C (135)consolidated accounts 合并报表 W`LG.`JW
C (136)consolidation accounting 合并会计 ir}*E=*
C (137)consortium 财团 _=x*yDPG}
C (138)contingency plan 应急计划 O*+HK1q7
C (139)contingent liabilities 或有负债
Gfx !.[Y
C (140)continuous operation 连续生产 LTBH/[q5
C (141)contra 抵消 [ {"x{;
C (142)contract cost 合同成本 <gX({FA
C (143)contract costing 合同成本计算 3R$R?^G
C (144)contribution 贡献毛益 Msvs98LvW
C (145)contribution centre 贡献中心 N
(\n$bpTt
C (146)contribution chart 贡献图 C!547(l [
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 U`N?<zm<oO
C (148)contribution to salesration 贡献毛益对销售比率 2ia&c@P-
C (149)control 控制 lNc0znY
C (150)control account 控制帐户 f3,LX]zKA
C (151)control limits 控制限度 ' /D
2d
C (152)controllability concept 可控制概念 )M.g<[= ^
C (153)controllable cost 可控制成本 `tO t+>YWn
C (154)conversion cost 加工成本 x_8sV?F
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 XRM/d5
C (156)corporate appraisal 公司评估 nQ' N S
C (157)corporate planning 公司计划 <% mD#S
C (158)corporate social reporting 公司社会报告 [<
9%IGH
C (159)corporation 股份公司 Uu n0FCA>
C (160)cost 成本 1C c 9 1
C (161)cost account 成本帐户 D:K"J><@
C (162)cost accounting 成本会计 X9c
<g;
C (163)cost accounting manual 成本手册 nT 4Ryld
C (164)cost accounts calendar 成本报表的日历时间 &B :L9^
C (165)cost adjustment 成本调整 _nzTd\L88
C (166)cost allocation 成本分配 !iHC++D
C (167)cost apportionment 成本分摊 3bd `q
$
C (168)cost attribution 成本归属 /Xc9 }~t6
C (169)cost audit 成本审计 w?3ww7yf`
C (170)cost behaviour 成本性态 5m@' ( ] j
C (171)cost benefit analysis 成本效益分析 AD!w:jT9
C (172)cost center 成本中心 Ym nh%wS
C (173)cost driver 成本动因
