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注会《审计》英语常用词汇 VP"L _ Um
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1.audit 审计 9f V 57
2.attestation 鉴证 zL{KK 9Or
3.credibility 可信赖程度 `j2z=5
4.audit of financial statements 财务报表审计 .h6h&[TEU
5.agreed-upon procedures 执行商定程序 +y TL
6.high levels of assurance 高水平保证 "47nc1T+n
7.compilation 编制 g_q{3
PW.
8.reliability 可靠性 ~p8!Kb6
9.relevance 相关性 <k)rfv7
10.professional skepticism 职业谨慎 Zs4N0N{
11.objectivity 客观性 yZ2,AR %
12. professional competence 专业胜任能力 M"J $c42
13.Senior/CPA-in-charge 项目经理 QOO BCNe
14.audit engagement letter 业务约定书 Gh< r_O~L3
15.recurring audit 连续审计 "'8$hV65.p
16.the client 委托人 )h/fr|
17.change CPA 更换注册会计师 -}>Q0d )
18.the existing CPA 现任注册会计师 ':fVb3A[*d
19.the successor CPA 后任注册会计师 8<o(z'&
y
20.the preceding CPA前任注册会计师 4v{gc/g
21.issue the audit report 出具审计报告 e5AiIVlv
22.expert 专家 $V+ze*ra
23.the board of directors 董事会 P--#5W;^oB
24.knowledge of the entity‘ s business 了解被审计单位情况 4RK^efnp
25.assess material misstatement risks评估重大错报风险 .$r(":A#)
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 +F@9AO>LF
27.a general knowledge of —— 初步了解―――的情况 Rk'pymap
28.a more knowledge of—— 进一步了解的情况 4~
iKo
29.the prior year‘s working papers 以前年度工作底稿 5zU D W?
30.minutes of meeting 会议纪要 4[(P>`Unx
31.business risks 经营风险 s5[ Cr"q7B
32.appropriateness 适当性 Z$@Juv&>5^
33.accounting estimate 会计估计 `fL$t0 "
34.management representations 管理层声明 tV T(!&(
35.going concern assumption 持续经营假设 /1^%32c
36.audit plan 审计计划 1M+mH#?
37.significant audit areas 重点审计领域 P3:hGmk8|j
38.error 错误 p3-sEIw}Ru
39.fraud舞弊 ruA!+@or
40.modified or additional procedures 修改或追加审计程序 !W6] +
41.misappropriation of assets 侵占资产 ){,8}(|
42.transactions without substance 虚假交易 d6Z;\f7[
43.unusual pressures 异常压力 '91Ak,cWB
44.the suspected noncompliance 涉嫌存在违法行为 N".
af)5
45.materialiy 重要性 VJPt/Dy{
46.exceed the materiality level 超过重要性水平 b,!h[
47.approach the materiality level 接近重要性水平 %II |;<
48.an acceptably low level 可接受水平 Dl7#h,GTc<
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
jfI|( P
50.misstatements or omissions 错报或漏报 FkRrW^?5G
51.aggregate 总计 z7GLpTa
52.subsequent events 期后事项 P B`94W
53.adjust the financial statements 调整财务报表 X0 9& S4
54.perform additional audit procedures 实施追加的审计程序 ,H |V\\
55.audit risk 审计风险 1|Fukx<@J<
56.detection risk 检查风险 J0{0B=d;
57.inappropriate audit opinion 不适当的审计意见 n0cqM}P@;!
58.material misstatement 重大的错报 C ^ uXJ~8
59.tolerable misstatement 可容忍错报 UGAP$_j
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60.the acceptable level of detection risk 可接受的检查风险 |{Oe&j3|
61.assessed level of material misstatement risk 重大错报风险的评估水平 B>JRta
;hj
62.simall business 小规模企业 AJj6@hi2P
63.accounting system 会计系统 @ Gl=1
64.test of control 控制测试 9 /0<Z_b2
65.walk-through test 穿行测试 g4U%(3,>D
66.communication 沟通 >y2gfD
67.flow chart 流程图 4Sw)IU~K(
68.reperformance of internal control 重新执行 RU@`+6 j+
69.audit evidence 审计证据 8?ZK^+]y
70.substantive procedures 实质性程序 eM{+R^8
71.assertions 认定 38rC;
6
72.esistence 存在 %kyvt t
73.occurrence 发生 M vQ0"-ZQ
74.completeness 完整性 @ UX'(W
75.rights and obligations 权利和义务 g"F vD_
76.valuation and allocation 计价和分摊
sN;xHT Y
77.cutoff 截止 qL] !/}
78.accuracy 准确性 V:yia^1
79.classification 分类 N U\B
80.inspection 检查 `vUilh ^c
81.supervision of counting 监盘 RtN5\
82.observation 观察 Kc0KCBd8];
83.confirmation 函证 1_f( ;WOg
84.computation 计算 %[5hTf
85.analytical procedures 分析程序 | tyVC=${
86.vouch 核对 4s%vx]E
87.trace 追查 ]^E<e!z={$
88.audit sampling 审计抽样 ;
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89.error 误差 H71LJ fH
90.expected error 预期误差 }c$Z
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91.population 总体 {Q I"WFdGx
92.sampling risk 抽样风险 e![n$/E3R
93.non- sampling risk 非抽样风险 ZI}7#K<9X
94.sampling unit 抽样单位 3u _[=a
95.statistical sampling 统计抽样 [J wo,?w
96.tolerable error 可容忍误差 REli`"bR
97.the risk of under reliance 信赖不足风险 H W)> `
98.the risk of over reliance 信赖过度风险 /n&w|b
%
99.the risk of incorrect rejection 误拒风险 R8 sj>.I9j
100. the risk of incorrect acceptance 误受风险 g>cp; co9g
101.working trial balance 试算平衡表 Nxp 7/Nn3
102.index and cross-referencing 索引和交叉索引 Jzo|$ W
103.cash receipt 现金收入 I^emH+!MW
104.cash disbursement 现金支出 2ntL7F<ow
105.bank statement 银行对账单 UBLr|e>dQE
106.bank reconciliation 银行存款余额调节表 F8S% \i
107.balance sheet date 资产负债表日 1pg&?L.MA
108.net realizable value 可变现净值 jEo)#j];`<
109.storeroom 仓库 JUHmIFjZ
110.sale invoice 销售发票 f,9 /Yg_
111.price list 价目表 [
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112.positive confirmation request 积极式询证函 I x k L]
113.negative confirmation request 消极式询证函 ~+
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114.purchase requisition 请购单 *2 P%731n5
115.receiving report 验收报告 j]Kpwf<NS
116.gross margin 毛利 8KiG(6* Q
117.manufacturing overhead 制造费用 N2#Wyt8MC
118.material requisition 领料单 +`}QIp0
119.inventory-taking 存货盘点 ark~#<SqAr
120.bond certificate 债券 F0(P 2j
121.stock certificate 股票 H Rn
Q*
122.audit report 审计报告 }
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123.entity 被审计单位 qr~P$
124.addressee of the audit report 审计报告的收件人 ;SnpD)x@)
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 UuPXo66F ]
127.disclaimer of opinion 无法表示意见 piULIZ0
128.adverse opinion 否定意见 E^qJ5p r_P
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A (1)ABC 作业基础成本计算 /N '0@ q
A (2)absorbed overhead 已吸收制造费用 MVP|l_2!
A (3)absorption costing 吸收成本计算 G9 v' a&
A (4)account 账户,报表 D`d*bNR
A (5)accounting postulate 会计假设 & 6 wD
A (6)accounting series release 会计公告文件 o^+2%S`]
A (7)accounting valuation 会计计价 rZ'&'#Q
A (8)account sale 承销清单 Sqn|
A (9)accountability concept 经营责任概念 Mu: y9o95
A (10)accountancy 会计职业 Fj;] ;1nt
A (11)accountant 会计师 n/9.;9b$I
A (12)accounting 会计
!:Z
lVIA
A (13)agency cost 代理成本 RGg=dN
A (14)accounting bases 会计基础 MD|T4PPz,}
A (15)accounting manual 会计手册 Zaime
A (16)accounting period 会计期间 X(_xOU)V
A (17)accounting policies 会计方针 5ir
Ffr
A (18)accounting rate of return 会计报酬率 ! $n@-
A (19)accounting reference date 会计参照日 X(Z~oGyg
A (20)accounting reference period 会计参照期间 / {Mo'.=Z
A (21)accrual concept 应计概念 p+7G
A (22)accrual expenses 应计费用 R.x^
A (23)acid test ration 速动比率(酸性测试比率) x%_VzqR`
A (24)acquisition 购置 00SYNG!
A (25)acquisition accounting 收购会计 ^#( B4l!
A (26)activity based accounting 作业基础成本计算 8FT]B/^&m
A (27)adjusting events 调整事项 A:b(@'h
A (28)administrative expenses 行政管理费 Y N]xI
A (29)advice note 发货通知
}_mVXjF
A (30)amortization 摊销 A4uKE"WE
A (31)analytical review 分析性检查 1
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A (32)annual equivalent cost 年度等量成本法 A>\5fO
A (33)annual report and accounts 年度报告和报表 S4 j5-
A (34)appraisal cost 检验成本 Nwwn #+
A (35)appropriation account 盈余分配账户 atiyQuT6Wh
A (36)articles of association 公司章程细则 6;: z?Q
A (37)assets 资产 2x5^kN7
A (38)assets cover 资产保障 z( \4{Y
A (39)asset value per share 每股资产价值 OI^??joQ
A (40)associated company 联营公司 ^/~ZP? %]
A (41)attainable standard 可达标准 3#A 4A0
Iip%er%b
A (42)attributable profit 可归属利润 ]SC|%B _*
A (43)audit 审计 cs lZ;
A (44)audit report 审计报告 fV#,<JG
A (45)auditing standards 审计准则 ObPXVqG"?
A (46)authorized share capital 额定股本 ='vD4}"j
A (47)available hours 可用小时 %1 oB!+t v
A (48)avoidable costs 可避免成本 ~] &yHzp2
B (49)back-to-back loan 易币贷款 "hmLe(jo}
B (50)backflush accounting 倒退成本计算 ]-j.\+(*
B (51)bad debts 坏帐 K /iFB
B (52)bad debts ratio 坏帐比率 Rtu"#XcBw+
B (53)bank charges 银行手续费 _`I}"`2H
B (54)bank overdraft 银行透支 n!dXj
InV
B (55)bank reconciliation 银行存款调节表 Uiv4'
v Yg
B (56)bank statement 银行对账单 G{. [o6>
B (57)bankruptcy 破产 {j6$'v )0
B (58)basis of apportionment 分摊基础 ,&~-Sq) ~
B (59)batch 批量 mv,5Q6!
B (60)batch costing 分批成本计算 {^ D; ($lm
B (61)beta factor B(市场)风险因素 Qz"+M+~%&
B (62)bill 账单 .C\2f+(U
B (63)bill of exchange 汇票 J@o_-\@
B (64)bill of landing 提单 [g bFs-B2/
B (65)bill of materials 用料预计单 b>-h4{B[
B (66)bill payable 应付票据 (#?O3z1@"
B (67)bill receivable 应收票据 `w&?SXFO8
B (68)bin card 存货记录卡 =2t=Zyp0Y
B (69)bonus 红利 p* j>s \
B (70)book-keeping 薄记 \G#_z|'dN
B (71)Boston classification 波士顿分类 Gb C@ |
B (72)breakeven chart 保本图 F
E Ufskv
B (73)breakeven point 保本点 Mkh/+f4
B (74)breaking-down time 复位时间 `_k_}9Fr
B (75)budget 预算 :7M%/ #Fy
B (76)budget center 预算中心 - {}(U
B (77)budget cost allowance 预算成本折让 j8oX9
Yo0=
B (78)budget manual 预算手册 s#'Vasu
B (79)budget period 预算期间 @SH[<c
B (80)budgetary control 预算控制 G4U0|^(h
B (81)budgeted capacity 预算生产能力 \QQWh wE
B (82)burden 制造费用 cTW$;Fpc+
B (83)business center 经营中心 Y<IuwS
B (84)business entity 营业个体 g:O/~L0Xb
B (85)business unit 经营单位 pIV |hb!G
B (86)buy-out management 管理性购买产权 g(auB /0s
B (87)by-product 副产品 _ &(L{cFx6
C (88)called-up share capital 催缴股本 ^OV!Q\j.q
C (89)capacity 生产能力 P*jiz@6
C (90)capacity ratios 生产能力比率 ^q _wtuQ
C (91)capital 资本 x+DETRLP
C (92)capital assets pricing model资本资产计价模式 _Ss}dU9
C (93)capital commitment 承诺资本 kh@O_Q`
j
C (94)capital employed 已运用的资本 ])G| U A.
C (95)capital expenditure 资本支出 q44v
I
C (96)capital expenditureauthorization 资本支出核准 n=)L
B&
m
C (97)capital expenditure control 资本支出控制 n
rA 4N1
C (98)capital expenditure proposal资本支出申请 +P nuWK$
C (99)capital funding planning 资本基金筹集计划 e_-7,5Co
C (100)capital gain 资本收益 fK ~8h
C (101)capital investment appraisal资本投资评估 2}7 _Y6RS*
C (102)capital maintenance 资本保全 $} IG+ ,L
C (103)capital resource planning 资本资源计划 ck%.D %=
C (104)capital surplus 资本盈余 <& 3[|Ca
C (105)capital turnover 资本周转率 \03<dU
A6
C (106)card 记录卡 r@zs4N0WP
C (107)cash 现金 <2oMk#Ng^
C (108)cash account 现金账户 [MQ* =*
C (109)cash book 现金账薄 [NJ2rQ /w7
C (110)cash cow 金牛产品 H0 Z o.Np
C (111)cash flow 现金流量 }z#M!~
C (112)cash discounted 现金贴现 !Pz#czo
C (113)cash flow budget 现金流量预算 U.V/JbXX
C (114)cash flow statement 现金流量表 c#CV5J\Kk3
C (115)cash ledger 现金分类账 J5{
C (116)cash limit 现金限额 V;g)
P
C (117)CCA 现时成本会计 ).`v&-cK4E
C (118)center 中心 *DvX|| `&
C (119)changeover time 变更时间 ?(U;T!n
C (120)chartered entity 特许经济个体 =f H5 r_n
C (121)cheque 支票 Z"'*A\r2
C (122)cheque register 支票登记薄 $UdBZT-
C (123)coin analysis 零钱分类 FZ}^)u}o
C (124)classification 分类 * iY:R
C (125)clock card 工时卡 N@O e[X8
C (126)code 代码 XZ {rKf2
C (127)commitment accounting 承诺确认会计 {qlcT c
C (128)common cost 共同成本 `k*;%}X\
C (129)company limited byguarantee 有限担保责任公司
0Gc:+c7{
C (130)company limited shares 股份有限公司 '<vb_ 8.
C (131)competitive position 竞争能力状况 tBfmjxv
C (132)concept 概念 r7].4 8D
C (133)conglomerate 跨行业企业 gvc/Z <Y
C (134)consistency concept 一致性概念 d>mT+{3
C (135)consolidated accounts 合并报表 2z" <m2 a
C (136)consolidation accounting 合并会计 @;KYvDY
C (137)consortium 财团 3bXfR,U
C (138)contingency plan 应急计划 ?9O#b1f N
C (139)contingent liabilities 或有负债 b{,v?7^4
C (140)continuous operation 连续生产 A`JE(cIz3
C (141)contra 抵消 >&:}L%
C (142)contract cost 合同成本 ,C"6@/:l
C (143)contract costing 合同成本计算 B6;>V`!
C (144)contribution 贡献毛益 'K02T:\iZ
C (145)contribution centre 贡献中心 J_7@d]0R
C (146)contribution chart 贡献图 1 <Mb@t
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 |c8\alw
C (148)contribution to salesration 贡献毛益对销售比率 JIw?]xa*
C (149)control 控制 %o4v
} mzV
C (150)control account 控制帐户 AX%}
ip[PC
C (151)control limits 控制限度 2}XRqa.|
C (152)controllability concept 可控制概念 3ux f n=E
C (153)controllable cost 可控制成本 oJ*
,a
C (154)conversion cost 加工成本 T@{a b1KV
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 G u_\ySV/y
C (156)corporate appraisal 公司评估 /O.Ql ,6[
C (157)corporate planning 公司计划 z/h]Jos
C (158)corporate social reporting 公司社会报告 t:V._@
C (159)corporation 股份公司 4h_YVG]ur
C (160)cost 成本 9B;WjXSe
C (161)cost account 成本帐户 [zm@hxym
C (162)cost accounting 成本会计 /n(0w`
C (163)cost accounting manual 成本手册 2L;=wP2?{
C (164)cost accounts calendar 成本报表的日历时间 5@ r6'Z
C (165)cost adjustment 成本调整 C|Y[T{g?t
C (166)cost allocation 成本分配 %*!6R:gA p
C (167)cost apportionment 成本分摊 &L5
)v\ z
C (168)cost attribution 成本归属 kppi>!6
C (169)cost audit 成本审计 ~XP |dn}
C (170)cost behaviour 成本性态
? wlRHVZ
C (171)cost benefit analysis 成本效益分析 3M
m_xYDud
C (172)cost center 成本中心 O I6 Mx$
C (173)cost driver 成本动因
