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注会《审计》英语常用词汇 &vN^ *:Q
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1.audit 审计 IsiBn(1
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2.attestation 鉴证 )4^Sz &\
3.credibility 可信赖程度 /~3kkM(Ty
4.audit of financial statements 财务报表审计 =[LUOOR*]
5.agreed-upon procedures 执行商定程序 Y(F>;/AA
6.high levels of assurance 高水平保证 Ogu";p(
7.compilation 编制 ffR<G&"n~b
8.reliability 可靠性 ?H!QV;ku
9.relevance 相关性 2?@Ozr2Uh
10.professional skepticism 职业谨慎 L~E|c/
11.objectivity 客观性 _*+ +xF1
12. professional competence 专业胜任能力 5Kl;(0B9
13.Senior/CPA-in-charge 项目经理 }U@(S>,%
14.audit engagement letter 业务约定书 t5 k=ngA
15.recurring audit 连续审计 [r^WS;9n
16.the client 委托人 5xhYOwQBo
17.change CPA 更换注册会计师 Q!{,^Q b
18.the existing CPA 现任注册会计师 5M\bH '1
19.the successor CPA 后任注册会计师 " TC: O^X
20.the preceding CPA前任注册会计师 Qv]>L4PO
21.issue the audit report 出具审计报告 L
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22.expert 专家 &M7AM"9
23.the board of directors 董事会 xE-
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24.knowledge of the entity‘ s business 了解被审计单位情况 +NT C!/
25.assess material misstatement risks评估重大错报风险 upiYo(s N.
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 MH/bJtNq
27.a general knowledge of —— 初步了解―――的情况 $l_\9J913
28.a more knowledge of—— 进一步了解的情况 BG/ R Nem
29.the prior year‘s working papers 以前年度工作底稿 %R P\,|
30.minutes of meeting 会议纪要 L [tq@[(IJ
31.business risks 经营风险 Bhk @0\a
32.appropriateness 适当性 t'[`"pp=
33.accounting estimate 会计估计 Y%^qt]u.8
34.management representations 管理层声明 gw DVWhq
35.going concern assumption 持续经营假设 BBa!l e9P
36.audit plan 审计计划 d "25e"(~F
37.significant audit areas 重点审计领域 AbIYdFX B
38.error 错误 KM/c^ a4V
39.fraud舞弊 :
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40.modified or additional procedures 修改或追加审计程序 NUh+ &M
41.misappropriation of assets 侵占资产 WmuYHE U
42.transactions without substance 虚假交易 y>
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43.unusual pressures 异常压力 VjJ}q*/3e
44.the suspected noncompliance 涉嫌存在违法行为 Bh;N:{&^Eu
45.materialiy 重要性 @PV3G
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46.exceed the materiality level 超过重要性水平 {J-Ojw|Y b
47.approach the materiality level 接近重要性水平 i93^E~q]
48.an acceptably low level 可接受水平 EZ[e
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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 ''}2JJU{
50.misstatements or omissions 错报或漏报 f1q0*)fk
51.aggregate 总计 _|7bpt 9
52.subsequent events 期后事项 0+NGFX \p
53.adjust the financial statements 调整财务报表 cUTG!
P\R
54.perform additional audit procedures 实施追加的审计程序 {T 3~js
55.audit risk 审计风险 {dwlW`{
56.detection risk 检查风险 5C-XQS 1
57.inappropriate audit opinion 不适当的审计意见 $V ;0z~&!'
58.material misstatement 重大的错报 q ^6l`JJ
59.tolerable misstatement 可容忍错报 x5b .^75p$
60.the acceptable level of detection risk 可接受的检查风险 3*N0oc^m
61.assessed level of material misstatement risk 重大错报风险的评估水平 (#nB90E{*
62.simall business 小规模企业 W !JEl|]
63.accounting system 会计系统 JtxitF2
64.test of control 控制测试 "Fz1 :VV&
65.walk-through test 穿行测试 ^G NL:D%6d
66.communication 沟通 meZZQ:eSl
67.flow chart 流程图 tNljv >vI
68.reperformance of internal control 重新执行 {Gw{W&<
69.audit evidence 审计证据 jXIVR'n(
70.substantive procedures 实质性程序 rW+}3] !D/
71.assertions 认定 c"P:p%\m&u
72.esistence 存在 [0lO0ik>G
73.occurrence 发生 G,6 i!M
74.completeness 完整性 ($t;Xab
75.rights and obligations 权利和义务 fa!8+kfi
76.valuation and allocation 计价和分摊 h]&o)%{4
77.cutoff 截止 =
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78.accuracy 准确性 o_&Qb^W
79.classification 分类 WTu!/J<\
80.inspection 检查 { }P~nP
81.supervision of counting 监盘 e8{!Kjiz
82.observation 观察 -fOBM 4
83.confirmation 函证 gUme({h&|
84.computation 计算 Mg&<W#$K
85.analytical procedures 分析程序 T1;>qgp4b
86.vouch 核对 &U\//
87.trace 追查 " Rn@yZV
88.audit sampling 审计抽样 .M0pb^M
89.error 误差 T-Yb
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90.expected error 预期误差 bd[iD?epD]
91.population 总体 b{;LbHq+G
92.sampling risk 抽样风险 2yVQqwQ m
93.non- sampling risk 非抽样风险 PoD/i@
94.sampling unit 抽样单位 ; f
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95.statistical sampling 统计抽样 Zi<(>@z2
96.tolerable error 可容忍误差 on
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97.the risk of under reliance 信赖不足风险 )N
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98.the risk of over reliance 信赖过度风险 dv?t;D@p!
99.the risk of incorrect rejection 误拒风险 X I"IEwB
100. the risk of incorrect acceptance 误受风险 z pg512\y
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 rVwW% &
103.cash receipt 现金收入 A @e!~
104.cash disbursement 现金支出 j|@8VxZ
105.bank statement 银行对账单 #I#_gjJkx
106.bank reconciliation 银行存款余额调节表 @_?Uo wc8
107.balance sheet date 资产负债表日 @{ L|&Mk!
108.net realizable value 可变现净值 YTg8Zg-Z
109.storeroom 仓库 dRUmC H
110.sale invoice 销售发票 umt(e:3f5
111.price list 价目表 "
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112.positive confirmation request 积极式询证函 G`f|#-}
113.negative confirmation request 消极式询证函 czK}F/Sg `
114.purchase requisition 请购单 mteQR gC
115.receiving report 验收报告 .2y @@g
116.gross margin 毛利 3gv?rJ V
117.manufacturing overhead 制造费用 t-SZB Nb
118.material requisition 领料单 w I[Hoi
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119.inventory-taking 存货盘点 % -.V6}V
120.bond certificate 债券 n>,? V3ly
121.stock certificate 股票 G6qFAepwi
122.audit report 审计报告
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123.entity 被审计单位 1*:BO oYx
124.addressee of the audit report 审计报告的收件人 Rp>%umDyL
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 {x~r$")c?
127.disclaimer of opinion 无法表示意见 qR
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128.adverse opinion 否定意见 ;X+cS ,h
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A (1)ABC 作业基础成本计算
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A (2)absorbed overhead 已吸收制造费用 ]+>Kl> @
A (3)absorption costing 吸收成本计算 W+Ou%uv} S
A (4)account 账户,报表 10tTV3`IM
A (5)accounting postulate 会计假设 #-l+
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A (6)accounting series release 会计公告文件 l0E]#ra"
A (7)accounting valuation 会计计价 ()Q q7/
A (8)account sale 承销清单 Q)5V3Q]@^
A (9)accountability concept 经营责任概念 kJ)Z{hy
A (10)accountancy 会计职业 rpEN\S%7P
A (11)accountant 会计师 yc
f)*0k
A (12)accounting 会计 [S0wwWU |0
A (13)agency cost 代理成本 +kq+x6 &
A (14)accounting bases 会计基础 $ )6x3&]P
A (15)accounting manual 会计手册 8J~-|<Q6
A (16)accounting period 会计期间 6Q_ZP#oAV
A (17)accounting policies 会计方针 +y\o^w4sT
A (18)accounting rate of return 会计报酬率 .>2]m[53
A (19)accounting reference date 会计参照日 "om[S : ai
A (20)accounting reference period 会计参照期间 - x; x Q
A (21)accrual concept 应计概念 xdMY2u
A (22)accrual expenses 应计费用 :g{ybTSEe
A (23)acid test ration 速动比率(酸性测试比率) biRkq c;
A (24)acquisition 购置 ?>
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A (25)acquisition accounting 收购会计 wWM[Hus
A (26)activity based accounting 作业基础成本计算 8_M"lU0[
A (27)adjusting events 调整事项 3il$V78|
A (28)administrative expenses 行政管理费 4r #4h4`y|
A (29)advice note 发货通知
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A (30)amortization 摊销 - *qoF(/ U
A (31)analytical review 分析性检查 (~fv; }}v
A (32)annual equivalent cost 年度等量成本法 aJ [|80U
A (33)annual report and accounts 年度报告和报表 |<%v`*
A (34)appraisal cost 检验成本 DeI 3(o7
A (35)appropriation account 盈余分配账户 77'@U(
A (36)articles of association 公司章程细则 4h
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A (37)assets 资产 QkYKm <b
A (38)assets cover 资产保障 md lMciP
A (39)asset value per share 每股资产价值 Z_mQpt|y
A (40)associated company 联营公司 8 EU/}Ym
A (41)attainable standard 可达标准 wM}A WmH
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A (42)attributable profit 可归属利润 yTf
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A (43)audit 审计 z&\ N^tBv
A (44)audit report 审计报告 CtZOIx.;|
A (45)auditing standards 审计准则 )!; 20Po
A (46)authorized share capital 额定股本 #X0Xc2} {f
A (47)available hours 可用小时 fnIF<Zt
A (48)avoidable costs 可避免成本 q9c-UQB(!
B (49)back-to-back loan 易币贷款 #q5tG\gnM
B (50)backflush accounting 倒退成本计算 Zh_3ydMD1
B (51)bad debts 坏帐 u(8dsg R
B (52)bad debts ratio 坏帐比率 t+M'05-U2
B (53)bank charges 银行手续费 _>_ "cKS
B (54)bank overdraft 银行透支 t_+owiF)M
B (55)bank reconciliation 银行存款调节表 1v*N]}`HU
B (56)bank statement 银行对账单 )5u#'5I>
B (57)bankruptcy 破产 h~ O^~"jc
B (58)basis of apportionment 分摊基础 WP'.o
B (59)batch 批量 :k2 J
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B (60)batch costing 分批成本计算 5Ha(i [d
B (61)beta factor B(市场)风险因素 ,[3} t%Da
B (62)bill 账单 6q,CEm
B (63)bill of exchange 汇票 %C qG/ol
B (64)bill of landing 提单 dJ>tM'G
B (65)bill of materials 用料预计单 {7` 1m!R
B (66)bill payable 应付票据 ]`|;ZQiD
B (67)bill receivable 应收票据 0a1Mu>P,
B (68)bin card 存货记录卡 2nCHL '8N
B (69)bonus 红利 o\fPZ`p-m~
B (70)book-keeping 薄记 xpI8QV$#
B (71)Boston classification 波士顿分类 ,l.+$G
B (72)breakeven chart 保本图 [7 t
B (73)breakeven point 保本点 = L`PP>"rW
B (74)breaking-down time 复位时间 :d~mlyFI6P
B (75)budget 预算 E+ /XKF
B (76)budget center 预算中心 tg<bVA)E'J
B (77)budget cost allowance 预算成本折让 ~*`wRiUhis
B (78)budget manual 预算手册 #TcX5
B (79)budget period 预算期间 Ad bTI#eY
B (80)budgetary control 预算控制 !j3Xzn9
B (81)budgeted capacity 预算生产能力 "V5_B^Gzb]
B (82)burden 制造费用 UG]x CkDS
B (83)business center 经营中心 uE>m3Y(aP
B (84)business entity 营业个体 v~0l
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B (85)business unit 经营单位 % &J`mq
B (86)buy-out management 管理性购买产权 D;OPsN Q
B (87)by-product 副产品 -V P_Aw$
C (88)called-up share capital 催缴股本 ~+PK Ws'}F
C (89)capacity 生产能力 iz+ ,,UH
C (90)capacity ratios 生产能力比率 /=QsZ,~xo
C (91)capital 资本 3h6,x0AG
C (92)capital assets pricing model资本资产计价模式 w9Nk8OsL
C (93)capital commitment 承诺资本 s !I I}'Je
C (94)capital employed 已运用的资本 M&e=LV
C (95)capital expenditure 资本支出 SQN{/")T
C (96)capital expenditureauthorization 资本支出核准 C;
ME" 4,(
C (97)capital expenditure control 资本支出控制 lq?N>~PG
C (98)capital expenditure proposal资本支出申请 BF" eVKA
C (99)capital funding planning 资本基金筹集计划 ob/HO (h3
C (100)capital gain 资本收益 ;KG}Yr72
C (101)capital investment appraisal资本投资评估 d
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C (102)capital maintenance 资本保全 '1z C|:,
C (103)capital resource planning 资本资源计划 zLPCWP.u
C (104)capital surplus 资本盈余 Ds@K%f(.?w
C (105)capital turnover 资本周转率 wkp$/IZKMj
C (106)card 记录卡 g^U-^ f
C (107)cash 现金 w1
A-_
C (108)cash account 现金账户 9e&*+ +vf
C (109)cash book 现金账薄 k8cR`5 @PK
C (110)cash cow 金牛产品 1uz K(j8w
C (111)cash flow 现金流量 r^S
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C (112)cash discounted 现金贴现 "o@R}_4]q
C (113)cash flow budget 现金流量预算 #nKGU"$+
C (114)cash flow statement 现金流量表 *4
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C (115)cash ledger 现金分类账 {@s6ly].
C (116)cash limit 现金限额 k1LbWR1%wB
C (117)CCA 现时成本会计 CljEC1S#
C (118)center 中心 lxB
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C (119)changeover time 变更时间 !_?HSDAj"n
C (120)chartered entity 特许经济个体 MW0CqMi]T
C (121)cheque 支票 \;+ b1
C (122)cheque register 支票登记薄 lg@q}
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C (123)coin analysis 零钱分类 W7 +Q&4Y
C (124)classification 分类 D:(h^R0;
C (125)clock card 工时卡 Iapzh y2l
C (126)code 代码 ke'OT>8
C (127)commitment accounting 承诺确认会计 (unJwh{7Q
C (128)common cost 共同成本 HBw0 N?
C (129)company limited byguarantee 有限担保责任公司 4Cvo^k/I
C (130)company limited shares 股份有限公司 W\ e!rq
C (131)competitive position 竞争能力状况 ])WIw'L!
C (132)concept 概念 0b2;
C (133)conglomerate 跨行业企业 /|<0,oz oJ
C (134)consistency concept 一致性概念 " j:15m5
C (135)consolidated accounts 合并报表 X4"[,:Tw
C (136)consolidation accounting 合并会计 x/ P \qI
C (137)consortium 财团 1z3I^gI*i
C (138)contingency plan 应急计划 NE Z ]%
C (139)contingent liabilities 或有负债 Q
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C (140)continuous operation 连续生产 "azrc C
C (141)contra 抵消 eT8h:+k
C (142)contract cost 合同成本 |mz0
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C (143)contract costing 合同成本计算 a Q)g 7C
C (144)contribution 贡献毛益 ZaFqGcS~
C (145)contribution centre 贡献中心 WW~QK2o-@
C (146)contribution chart 贡献图 PU\@^)$
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 HGW;] 8xl
C (148)contribution to salesration 贡献毛益对销售比率 IZ]L.0,
C (149)control 控制 %5 <t3 H"
C (150)control account 控制帐户 ?QzN\f Y;
C (151)control limits 控制限度 C}]rx{xC
C (152)controllability concept 可控制概念
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C (153)controllable cost 可控制成本 ralU9MN.
C (154)conversion cost 加工成本 |>nVp:t^
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 bvo
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C (156)corporate appraisal 公司评估 zrur-i$N+
C (157)corporate planning 公司计划 zx5t
gZd,N
C (158)corporate social reporting 公司社会报告 AdRt\H <
C (159)corporation 股份公司 yy\d<-X~
C (160)cost 成本 Zg!E}B:z
C (161)cost account 成本帐户 om,=.,|Ld
C (162)cost accounting 成本会计 bJ6v5YA%
C (163)cost accounting manual 成本手册 ;[-y>qU0
C (164)cost accounts calendar 成本报表的日历时间 jyjK~ !0
C (165)cost adjustment 成本调整 {7FD-Q[tS
C (166)cost allocation 成本分配 $h' >Z
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C (167)cost apportionment 成本分摊 8f#&CC!L
C (168)cost attribution 成本归属 }-M% $ ~`
C (169)cost audit 成本审计 " gi 1{
C (170)cost behaviour 成本性态 $ZE"o`=7
C (171)cost benefit analysis 成本效益分析 %C*h/AW)'
C (172)cost center 成本中心 E a3 4x
C (173)cost driver 成本动因
