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注会《审计》英语常用词汇 {0fQ"))"
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1.audit 审计 v4}kmH1
2.attestation 鉴证 3IqYp K(s
3.credibility 可信赖程度 $wa )e
4.audit of financial statements 财务报表审计 6a G/=fq
5.agreed-upon procedures 执行商定程序 #NM .g
6.high levels of assurance 高水平保证 RltG/ZI
7.compilation 编制 `; L0ax
8.reliability 可靠性 U!sv6=(y@
9.relevance 相关性 1MdVWFKXV
10.professional skepticism 职业谨慎 ^Bihm] Aq
11.objectivity 客观性 | 9)Q =(
12. professional competence 专业胜任能力 oLcOp.8h[
13.Senior/CPA-in-charge 项目经理 ;|v6^2H"
14.audit engagement letter 业务约定书
W! FmC$Kc
15.recurring audit 连续审计 XJ;kyEx3=O
16.the client 委托人 ruM16*S{=
17.change CPA 更换注册会计师 sa8Sy& X"
18.the existing CPA 现任注册会计师 !* wK4UcX"
19.the successor CPA 后任注册会计师 dq?q(_9
20.the preceding CPA前任注册会计师 y
1fl=i
21.issue the audit report 出具审计报告 J;Az0[qMR
22.expert 专家 4*9y4"
23.the board of directors 董事会 Lxm1.TOJ
24.knowledge of the entity‘ s business 了解被审计单位情况 ap k06"/
25.assess material misstatement risks评估重大错报风险 \[ &~.B
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 | y@TI
27.a general knowledge of —— 初步了解―――的情况 K,YKU? z 6
28.a more knowledge of—— 进一步了解的情况 ,,r%Y&: `6
29.the prior year‘s working papers 以前年度工作底稿 TL(L[
30.minutes of meeting 会议纪要 `Nnqdc2
31.business risks 经营风险 w U.K+4-k
32.appropriateness 适当性 STp}?Cb
33.accounting estimate 会计估计 UO}Kk*
34.management representations 管理层声明 4.bL>Y>c
35.going concern assumption 持续经营假设 ?6@Y"5
z3g
36.audit plan 审计计划 E) %]?/w
37.significant audit areas 重点审计领域 >S 5:zz\
38.error 错误 j r6)K;: .
39.fraud舞弊 v/f&rK* >
40.modified or additional procedures 修改或追加审计程序 Y7) YJI
41.misappropriation of assets 侵占资产 5E DM?G
42.transactions without substance 虚假交易 6vz9r)L
43.unusual pressures 异常压力 6o &{~SV3
44.the suspected noncompliance 涉嫌存在违法行为 { hUbK+dKZ
45.materialiy 重要性 vyT$IdV2
46.exceed the materiality level 超过重要性水平 ): C4"2l3
47.approach the materiality level 接近重要性水平 )K\w0sjR
48.an acceptably low level 可接受水平 b
w5|gmO
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 ^I9x@t
50.misstatements or omissions 错报或漏报 aX6.XHWbDf
51.aggregate 总计 O&]Y. Z9,A
52.subsequent events 期后事项 w5|az6wZB!
53.adjust the financial statements 调整财务报表 & v=2u,]T
54.perform additional audit procedures 实施追加的审计程序 >4=sEj
55.audit risk 审计风险 bU1UNm`{C
56.detection risk 检查风险 ]J)WcM:
57.inappropriate audit opinion 不适当的审计意见 94"R&|
58.material misstatement 重大的错报 C\U D0r'p?
59.tolerable misstatement 可容忍错报 7,ODh-?ez
60.the acceptable level of detection risk 可接受的检查风险
uYiM~^ 0
61.assessed level of material misstatement risk 重大错报风险的评估水平 |SXMd'<3`Z
62.simall business 小规模企业 X""<5s'0
63.accounting system 会计系统 .Vq-<c %
64.test of control 控制测试 0Z#&!xTb
65.walk-through test 穿行测试 KcP86H52I
66.communication 沟通 j2 " j Cv
67.flow chart 流程图 pt GM'
68.reperformance of internal control 重新执行 xtN%v 0ZZ
69.audit evidence 审计证据 Zr'VA,v
70.substantive procedures 实质性程序 9}t2OJS*h"
71.assertions 认定 v#:#w.]-Y
72.esistence 存在 j &) +
qTV
73.occurrence 发生 R<)7,i`F
74.completeness 完整性 ~h?zK 1
75.rights and obligations 权利和义务 EP7L5GZ-a
76.valuation and allocation 计价和分摊 Z2`(UbG}
77.cutoff 截止 % w 6fB
78.accuracy 准确性 1p>5ZkHb
79.classification 分类 #sy)-xM
80.inspection 检查 & :x_
81.supervision of counting 监盘 C/ow{MxA
82.observation 观察 ;id0|x
83.confirmation 函证 hf>JW[>Xo
84.computation 计算 +LV~%?W
85.analytical procedures 分析程序 ^3 IO.`|
86.vouch 核对 Ix ! O&_6s
87.trace 追查 ^,'!j/w5
88.audit sampling 审计抽样 FVsV
Y1
89.error 误差 SfQ ,uD6
90.expected error 预期误差 gO4`
e(W
91.population 总体 AM*V4}s*9k
92.sampling risk 抽样风险 Q/r9r*>z
93.non- sampling risk 非抽样风险 He. gl
94.sampling unit 抽样单位 $/nU0W
95.statistical sampling 统计抽样 >Rs:Fw|jro
96.tolerable error 可容忍误差 FkR 9-X<
97.the risk of under reliance 信赖不足风险 |i7|QLUT
98.the risk of over reliance 信赖过度风险 v7T05
99.the risk of incorrect rejection 误拒风险 u!?.vx<qy
100. the risk of incorrect acceptance 误受风险 LHKawEZ
101.working trial balance 试算平衡表 dGf{d7 D
102.index and cross-referencing 索引和交叉索引 )U e9:e
103.cash receipt 现金收入 |/[?] `
104.cash disbursement 现金支出 <i `Ipj
105.bank statement 银行对账单 6;
9SU+/
106.bank reconciliation 银行存款余额调节表 $fV47;U'*
107.balance sheet date 资产负债表日 !.H< dQS
108.net realizable value 可变现净值 ] 7_ f'M1F
109.storeroom 仓库 *xA&t)z(i
110.sale invoice 销售发票 ,C
lGa 2O
111.price list 价目表 Y~hBVz2g
112.positive confirmation request 积极式询证函 gI6./;;x
113.negative confirmation request 消极式询证函 i]a0
"
114.purchase requisition 请购单 6:i{_YX(.S
115.receiving report 验收报告 ?kX$Y{M}
116.gross margin 毛利 /=A^@&:_#
117.manufacturing overhead 制造费用 m^@,0\F
118.material requisition 领料单 ,*%%BTn R
119.inventory-taking 存货盘点 y|Tb&XP D
120.bond certificate 债券 h)7{Cj
121.stock certificate 股票 yYwZZa1
122.audit report 审计报告 rePJ4i [y
123.entity 被审计单位 u.x>::i&
124.addressee of the audit report 审计报告的收件人 v1<3y~'f
125.unqualified opinion 无保留意见 ^C^FxIA&
126.qualified opinion 保留意见 NGtSC_~d
127.disclaimer of opinion 无法表示意见 ?<bByxa
128.adverse opinion 否定意见 CEq0ZL-W
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A (1)ABC 作业基础成本计算 d4t %/ Uh
A (2)absorbed overhead 已吸收制造费用 f1y3l1/
A (3)absorption costing 吸收成本计算 <XiHQ
B!
A (4)account 账户,报表 lt`(R*B%
A (5)accounting postulate 会计假设 ,<0R'R
A (6)accounting series release 会计公告文件 !E8y!| 7$
A (7)accounting valuation 会计计价 w2_$>z
A (8)account sale 承销清单 S*VG;m #
A (9)accountability concept 经营责任概念 n=WwB(}q
A (10)accountancy 会计职业 #S) +eH
A (11)accountant 会计师 .;)7)%
A (12)accounting 会计 b1JXC=*@
A (13)agency cost 代理成本 nh"nSBRxk
A (14)accounting bases 会计基础 A-Be}A
A (15)accounting manual 会计手册 G ?)NDRM
A (16)accounting period 会计期间 luRtuXn[8
A (17)accounting policies 会计方针 @(M-ZO!D
A (18)accounting rate of return 会计报酬率 $ OB 2ZS"
A (19)accounting reference date 会计参照日 dc.9:u*w
A (20)accounting reference period 会计参照期间 )0 U
VT[7
A (21)accrual concept 应计概念 9z6-HZG'~<
A (22)accrual expenses 应计费用 T'B4 3Q
A (23)acid test ration 速动比率(酸性测试比率) "c` $U]M%
A (24)acquisition 购置 2k b<;Eh`G
A (25)acquisition accounting 收购会计 88x_}M^Fnl
A (26)activity based accounting 作业基础成本计算 n4\UoKq
A (27)adjusting events 调整事项 ~o_0RB
A (28)administrative expenses 行政管理费 rT7W_[&P
A (29)advice note 发货通知 s :ig;zb
A (30)amortization 摊销 k%Dpy2uH
A (31)analytical review 分析性检查 67/J sL
A (32)annual equivalent cost 年度等量成本法 x`~YTOfYk
A (33)annual report and accounts 年度报告和报表 @a2n{
A (34)appraisal cost 检验成本 Yci>'$tQ
A (35)appropriation account 盈余分配账户 l\g>@b
A (36)articles of association 公司章程细则 1c8Nr&Jl
A (37)assets 资产 Yw @)0%G
A (38)assets cover 资产保障 7niZ`doBA
A (39)asset value per share 每股资产价值 +9Q,[)e r
A (40)associated company 联营公司 '/M9V{DD88
A (41)attainable standard 可达标准 p_%dH
)t Yu3*'
A (42)attributable profit 可归属利润 55Z)*J Mv
A (43)audit 审计 E| eEAa
A (44)audit report 审计报告 `t[b0; 'OH
A (45)auditing standards 审计准则 !jlLF:v|1A
A (46)authorized share capital 额定股本 %d?.v_Hu0
A (47)available hours 可用小时 &JMp)zaI[
A (48)avoidable costs 可避免成本 @'n0
7 5)h
B (49)back-to-back loan 易币贷款 @ A32|p}
B (50)backflush accounting 倒退成本计算 jHjap:i`cI
B (51)bad debts 坏帐 E, IeW {6s
B (52)bad debts ratio 坏帐比率 `%S 35x
9
B (53)bank charges 银行手续费 TL u+5f
B (54)bank overdraft 银行透支 p1t qwV
B (55)bank reconciliation 银行存款调节表 p GZiADT
B (56)bank statement 银行对账单 $ fifx>!
B (57)bankruptcy 破产 h pf,44Kg
B (58)basis of apportionment 分摊基础 @7S*
]
B (59)batch 批量 k7,
B (60)batch costing 分批成本计算 b y}C;eN
B (61)beta factor B(市场)风险因素 :Kq]b@ X
B (62)bill 账单 FgwIOpqE*
B (63)bill of exchange 汇票 RfoEHN
B (64)bill of landing 提单 709/'#- ^
B (65)bill of materials 用料预计单 g{ ()
B (66)bill payable 应付票据 )+Gw Yt
B (67)bill receivable 应收票据 )LC"rSNx%
B (68)bin card 存货记录卡 d{/#A%.
B (69)bonus 红利 ;Aqj$ x
B (70)book-keeping 薄记 kg &R
B (71)Boston classification 波士顿分类 Lf 0X(tC
B (72)breakeven chart 保本图 zTBf.A;e7
B (73)breakeven point 保本点 *Wj]e%
B (74)breaking-down time 复位时间 ;f?suawMv
B (75)budget 预算 c'|](vOd]
B (76)budget center 预算中心 N 2XL5<
B (77)budget cost allowance 预算成本折让 J2 ZV\8t
B (78)budget manual 预算手册 76 oJCNY
B (79)budget period 预算期间 Q DVk7ks
B (80)budgetary control 预算控制 jw5ldC>U
B (81)budgeted capacity 预算生产能力 XoNBq9Iu
B (82)burden 制造费用 n2A
;
` =
B (83)business center 经营中心 sP:nTpTsC
B (84)business entity 营业个体 gwGw
B (85)business unit 经营单位 /SW*y@R2l
B (86)buy-out management 管理性购买产权 RCqd2$K"J+
B (87)by-product 副产品 %T6
sm
C (88)called-up share capital 催缴股本 ,>p1:pga
C (89)capacity 生产能力 ,ZV> "'I:
C (90)capacity ratios 生产能力比率
/\. [@]
C (91)capital 资本 .Gt_~x
C (92)capital assets pricing model资本资产计价模式 'fjouO
C (93)capital commitment 承诺资本 I+{ 2DY/}
C (94)capital employed 已运用的资本 V O\g"Yc
C (95)capital expenditure 资本支出 Mx gJ +
C (96)capital expenditureauthorization 资本支出核准 (S~kNbIa
C (97)capital expenditure control 资本支出控制 ;\g0* b(
C (98)capital expenditure proposal资本支出申请 b#nI#!p'
C (99)capital funding planning 资本基金筹集计划 pC~ M5(F_
C (100)capital gain 资本收益 OwCbv j0 #
C (101)capital investment appraisal资本投资评估 [KL-T16
C (102)capital maintenance 资本保全 E1j3c
:2
C (103)capital resource planning 资本资源计划 Cs4ks`Z18
C (104)capital surplus 资本盈余 +OI <0
C (105)capital turnover 资本周转率 w,i?e\5
C (106)card 记录卡 $ \+x7"pI
C (107)cash 现金 j7BLMTF3v
C (108)cash account 现金账户 5OCt Q4u
C (109)cash book 现金账薄 \RqH"HqD
C (110)cash cow 金牛产品 9.%t9RM^
C (111)cash flow 现金流量 B:Y F|k}T
C (112)cash discounted 现金贴现 e9R H [:
C (113)cash flow budget 现金流量预算 xtBu]I)%
C (114)cash flow statement 现金流量表 PI.Zd1r
C (115)cash ledger 现金分类账 ,j6 R/sg
C (116)cash limit 现金限额 p#%*z~ui
C (117)CCA 现时成本会计 O dbXna
C (118)center 中心 |}? H$d
C (119)changeover time 变更时间 %M3L<2
C (120)chartered entity 特许经济个体 uBK0+FLL@
C (121)cheque 支票 zpD?5
C (122)cheque register 支票登记薄
>0z`H|;
C (123)coin analysis 零钱分类 oJZxRm[g$t
C (124)classification 分类 9W0*|!tQ,+
C (125)clock card 工时卡 Lf)J O|o
C (126)code 代码 M1]}yTCd
C (127)commitment accounting 承诺确认会计 q3v v^~
C (128)common cost 共同成本 ;W T<]
C (129)company limited byguarantee 有限担保责任公司 C
:An
C (130)company limited shares 股份有限公司 y/E:6 w
C (131)competitive position 竞争能力状况 h'HI92; [
C (132)concept 概念 2!6E~<~HC
C (133)conglomerate 跨行业企业 Y& 1N*@YP
C (134)consistency concept 一致性概念 $4mCtonP=
C (135)consolidated accounts 合并报表 L+S)hgUH
C (136)consolidation accounting 合并会计 A=0
{}B#
C (137)consortium 财团 t.+)g-X
C (138)contingency plan 应急计划 $%
^](-
C (139)contingent liabilities 或有负债 :c|Om{;
C (140)continuous operation 连续生产 \HIBnkj)3n
C (141)contra 抵消 cQ]c!G|a4
C (142)contract cost 合同成本 {cUGksz]}
C (143)contract costing 合同成本计算 EDz;6Z*4N
C (144)contribution 贡献毛益 }h sNsQ
C (145)contribution centre 贡献中心 ; Xf1BG r
C (146)contribution chart 贡献图 Oi'y0S~ g
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 q9dplEe5
C (148)contribution to salesration 贡献毛益对销售比率 {sf
,(.W
C (149)control 控制 -wrVEH8
C (150)control account 控制帐户 Wsgp# W+
C (151)control limits 控制限度 Zf1
uK(6X
C (152)controllability concept 可控制概念 }K={HW1>
C (153)controllable cost 可控制成本 7H09\ g &
C (154)conversion cost 加工成本 tfe]=_U
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 I-}ms
C (156)corporate appraisal 公司评估 (5@H<c ^6
C (157)corporate planning 公司计划 w\MWr+4
C (158)corporate social reporting 公司社会报告 g^Hf^%3xP
C (159)corporation 股份公司 "P0!cY8r
C (160)cost 成本 `
<|tC#<z
C (161)cost account 成本帐户 , p3]`MG
C (162)cost accounting 成本会计 I`(53LCqo
C (163)cost accounting manual 成本手册 {:3\M s#
C (164)cost accounts calendar 成本报表的日历时间 0TaI"/ai
C (165)cost adjustment 成本调整 %g :'6%26
C (166)cost allocation 成本分配 dOKp:|9G
C (167)cost apportionment 成本分摊 2Mk;r*FT
C (168)cost attribution 成本归属 ?QmtZG.$
C (169)cost audit 成本审计 .8Bu%Sf
C (170)cost behaviour 成本性态 8HFCmY#
C (171)cost benefit analysis 成本效益分析 kc0MQ TJU
C (172)cost center 成本中心 <$ yA*
C (173)cost driver 成本动因
