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注会《审计》英语常用词汇 '}e_8 FS
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1.audit 审计 C$SuFL(pb
2.attestation 鉴证
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3.credibility 可信赖程度 B /:q
4.audit of financial statements 财务报表审计 n@ XI$>B
5.agreed-upon procedures 执行商定程序 & V^ Z
6.high levels of assurance 高水平保证 r
S\j9@=Y4
7.compilation 编制 @AaM]?=P{
8.reliability 可靠性 tq H7M0Ry
9.relevance 相关性 F$ShhZgi
10.professional skepticism 职业谨慎 %/"I.\%d
11.objectivity 客观性 M' e<\wqm
12. professional competence 专业胜任能力 vP`Sz}FU
13.Senior/CPA-in-charge 项目经理 zR6,?Tzg
14.audit engagement letter 业务约定书 U BzX%:A
15.recurring audit 连续审计 6O
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16.the client 委托人 u\ro9l
17.change CPA 更换注册会计师 6X~.J4
18.the existing CPA 现任注册会计师 F{ 0Z
19.the successor CPA 后任注册会计师 VdjS\VYe ,
20.the preceding CPA前任注册会计师 KV9'ew+ M
21.issue the audit report 出具审计报告 @ )1>ba
22.expert 专家 7n9&@D3 :P
23.the board of directors 董事会 %O B:lAeJ
24.knowledge of the entity‘ s business 了解被审计单位情况 -KhNsUQk
25.assess material misstatement risks评估重大错报风险 >!848J
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 U
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27.a general knowledge of —— 初步了解―――的情况 X0Zqx1
28.a more knowledge of—— 进一步了解的情况 B(7oHj.i2
29.the prior year‘s working papers 以前年度工作底稿 GPz0qK
30.minutes of meeting 会议纪要 r/}q=J.
31.business risks 经营风险 Ok2KTsVl
32.appropriateness 适当性 %V71W3>6WS
33.accounting estimate 会计估计 /2l&D~d"
34.management representations 管理层声明 -0r 0M )
35.going concern assumption 持续经营假设 \(2w
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36.audit plan 审计计划 nNz1gV:0X
37.significant audit areas 重点审计领域 p4GhT~)l:
38.error 错误 :+NZW9_
39.fraud舞弊 p.6C.2q~s]
40.modified or additional procedures 修改或追加审计程序 "BT*9N=|
41.misappropriation of assets 侵占资产 rV84?75( Y
42.transactions without substance 虚假交易 TwlX'iI_;
43.unusual pressures 异常压力 h?R{5?RxK
44.the suspected noncompliance 涉嫌存在违法行为 WD#
96V
45.materialiy 重要性 pMB !I9q
46.exceed the materiality level 超过重要性水平 VK*Dm:G0
47.approach the materiality level 接近重要性水平 ]<L(r ,@,
48.an acceptably low level 可接受水平 .2"-N5Z
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 IR;l{q&`
50.misstatements or omissions 错报或漏报 ? lq
51.aggregate 总计 7]W6\Z
52.subsequent events 期后事项 OL]P(HRm]~
53.adjust the financial statements 调整财务报表 ]8q#@%v }
54.perform additional audit procedures 实施追加的审计程序 ~hD!{([
55.audit risk 审计风险 Q2yD4>qy
56.detection risk 检查风险 N8x[8Rp
57.inappropriate audit opinion 不适当的审计意见 $`
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58.material misstatement 重大的错报 E|{(O
59.tolerable misstatement 可容忍错报 W[c[ulY&
60.the acceptable level of detection risk 可接受的检查风险 #lAC:>s3U
61.assessed level of material misstatement risk 重大错报风险的评估水平 !C\$=\$
62.simall business 小规模企业 A
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63.accounting system 会计系统 A,67)li3
64.test of control 控制测试 aIt Q(+y
65.walk-through test 穿行测试 $B%wK`J
66.communication 沟通 =mR~\R(
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67.flow chart 流程图 yq. <,b=87
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 VyX 5MVh
70.substantive procedures 实质性程序 O v8^6O
71.assertions 认定 =LXj q~p
72.esistence 存在 /pY-how%!
73.occurrence 发生 fi%)5 20
74.completeness 完整性 i>z_6Gax*[
75.rights and obligations 权利和义务 "DaE(S&
76.valuation and allocation 计价和分摊 Q^\m@7O
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77.cutoff 截止 8 8Nx/:#Y*
78.accuracy 准确性 8\WV.+
79.classification 分类 #[ f]-c(!
80.inspection 检查 Z(j"\d!y
81.supervision of counting 监盘 srPczVG*
82.observation 观察 nQG l]2
83.confirmation 函证 w*?SGW
84.computation 计算 E7'
85.analytical procedures 分析程序 "C0? s7Y
86.vouch 核对 /!Ay12lKE}
87.trace 追查 " @z X{^:
88.audit sampling 审计抽样 'oKen!?A
89.error 误差 9?X8H1
90.expected error 预期误差 X)e#=w!fi3
91.population 总体 {W+IUvn
92.sampling risk 抽样风险 g(_xo\
93.non- sampling risk 非抽样风险 5P Zzaz<
94.sampling unit 抽样单位 p{
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95.statistical sampling 统计抽样 k5M5bH',
96.tolerable error 可容忍误差 H;nEU@>"Z
97.the risk of under reliance 信赖不足风险 @C-03`JWuK
98.the risk of over reliance 信赖过度风险 u Mx6:
99.the risk of incorrect rejection 误拒风险 7| 5X> yt
100. the risk of incorrect acceptance 误受风险 g.Tc>?~
101.working trial balance 试算平衡表 |\zzOfaO
102.index and cross-referencing 索引和交叉索引 apOXcZ
103.cash receipt 现金收入 K| dI'TnW
104.cash disbursement 现金支出 AH{#R D
105.bank statement 银行对账单 ' -U&S
106.bank reconciliation 银行存款余额调节表 SR$ 'JGfp
107.balance sheet date 资产负债表日 xi51,y+(5
108.net realizable value 可变现净值 3v@h&7<E
109.storeroom 仓库 4#CHX^D e
110.sale invoice 销售发票 @)\4 $#+-
111.price list 价目表 =oBl
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112.positive confirmation request 积极式询证函 HYg! <y
113.negative confirmation request 消极式询证函 6ao~f?JZ
114.purchase requisition 请购单 {xAd>fGG+y
115.receiving report 验收报告 ({ O~O5k
116.gross margin 毛利 7fI2b,~
117.manufacturing overhead 制造费用 -MRX@ a^1
118.material requisition 领料单 JM1O7I
119.inventory-taking 存货盘点 Kom MzG:
120.bond certificate 债券 mC0_rN^Aj
121.stock certificate 股票 Fw\g \
122.audit report 审计报告 @U3:9~Q
123.entity 被审计单位 E!'6v DVC:
124.addressee of the audit report 审计报告的收件人 zuu<;^/R
125.unqualified opinion 无保留意见 U9ZuD40\
126.qualified opinion 保留意见 z&cM8w:
127.disclaimer of opinion 无法表示意见 UX+vU@Co[
128.adverse opinion 否定意见 ,<N{Y[n]e
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A (1)ABC 作业基础成本计算 MuJP.]5>`
A (2)absorbed overhead 已吸收制造费用 ]5K+W
A (3)absorption costing 吸收成本计算
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A (4)account 账户,报表 (\D E1q
A (5)accounting postulate 会计假设 X% )~i[_DV
A (6)accounting series release 会计公告文件 p}3` "L=
A (7)accounting valuation 会计计价 Uks%Mo9 on
A (8)account sale 承销清单 nK32or3
A (9)accountability concept 经营责任概念 eF]8Ar1
A (10)accountancy 会计职业 wVqp')e
A (11)accountant 会计师 s7afj t
A (12)accounting 会计 ^2H;
A (13)agency cost 代理成本 |h }4J
A (14)accounting bases 会计基础 ZNne 8
A (15)accounting manual 会计手册 &r.M~k
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A (16)accounting period 会计期间 ,{mv6?_
A (17)accounting policies 会计方针 x3g4 r_
A (18)accounting rate of return 会计报酬率 YA@MLZm
A (19)accounting reference date 会计参照日 wZZ~!"O &
A (20)accounting reference period 会计参照期间 XmD(&3; v-
A (21)accrual concept 应计概念 IIT UM)
A (22)accrual expenses 应计费用 t7l{^d_L
A (23)acid test ration 速动比率(酸性测试比率) _P=+\ [|y
A (24)acquisition 购置 d#TA20`
A (25)acquisition accounting 收购会计 $[}EV(#y
A (26)activity based accounting 作业基础成本计算 Y0.'u{J*
A (27)adjusting events 调整事项 QyxUK}6mr
A (28)administrative expenses 行政管理费 p U9 .#O
A (29)advice note 发货通知 ;p2b^q'
A (30)amortization 摊销 >{QO$F#
A (31)analytical review 分析性检查 (BFwE@1"
A (32)annual equivalent cost 年度等量成本法 &e6UEG
A (33)annual report and accounts 年度报告和报表 UOsK(mB
A (34)appraisal cost 检验成本 DI8<0.L
A (35)appropriation account 盈余分配账户 q8&l%-d`
A (36)articles of association 公司章程细则 {g#4E0.A!
A (37)assets 资产 2,dWD<h
A (38)assets cover 资产保障 (:qc[,m
A (39)asset value per share 每股资产价值 ;}iB9 Tl
A (40)associated company 联营公司 "!D y[J
A (41)attainable standard 可达标准 nj0sh"~+
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A (42)attributable profit 可归属利润 qC{JsX`~
A (43)audit 审计 CvmIDRP*
A (44)audit report 审计报告 Gc"hU:m
A (45)auditing standards 审计准则 Q&N#q 53
A (46)authorized share capital 额定股本 RYA@{.O
A (47)available hours 可用小时 :^Pks R
A (48)avoidable costs 可避免成本 =qc+sMo
B (49)back-to-back loan 易币贷款 BO#tn{(#
B (50)backflush accounting 倒退成本计算 R2n
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B (51)bad debts 坏帐 qx b]UV,R
B (52)bad debts ratio 坏帐比率 G~o!u8^;
B (53)bank charges 银行手续费 |mE;HvQ
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B (54)bank overdraft 银行透支 tnaFbm p
B (55)bank reconciliation 银行存款调节表 'Gqv` rq&
B (56)bank statement 银行对账单 t+}w Tis
B (57)bankruptcy 破产 Za U8e g7
B (58)basis of apportionment 分摊基础 >>
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B (59)batch 批量 V0v,s^\H
B (60)batch costing 分批成本计算 B Z|A&;
B (61)beta factor B(市场)风险因素 g&c ~grD
B (62)bill 账单 / n_s"[I4
B (63)bill of exchange 汇票 UL-_z ++G
B (64)bill of landing 提单 VO8rd>b4
B (65)bill of materials 用料预计单 <BED&j!qvP
B (66)bill payable 应付票据 S@qR~_>a
B (67)bill receivable 应收票据 fE+zA)KX
B (68)bin card 存货记录卡 '"fJA/O
B (69)bonus 红利 V-}}?c1 F
B (70)book-keeping 薄记 R`cP%7K
B (71)Boston classification 波士顿分类 _yv# v_Z
B (72)breakeven chart 保本图 xy[#LX)RW
B (73)breakeven point 保本点 /3,Lp-kp
B (74)breaking-down time 复位时间 u D>=
B (75)budget 预算 tLWw< ) t
B (76)budget center 预算中心 X8Q' *
B (77)budget cost allowance 预算成本折让 =&} _bd/]
B (78)budget manual 预算手册
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B (79)budget period 预算期间 /@k#t dj
B (80)budgetary control 预算控制 A}
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B (81)budgeted capacity 预算生产能力 YND }P9 h
B (82)burden 制造费用 v^b4WS+.:
B (83)business center 经营中心 :R,M Y"(
B (84)business entity 营业个体 i
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B (85)business unit 经营单位
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B (86)buy-out management 管理性购买产权 WJOoDS!i
B (87)by-product 副产品 X+aQ 7^"s
C (88)called-up share capital 催缴股本 :rUMmO -
C (89)capacity 生产能力 k?14'X*7yu
C (90)capacity ratios 生产能力比率 &\N>N7/1
C (91)capital 资本 &
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C (92)capital assets pricing model资本资产计价模式 Dz: +.
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C (93)capital commitment 承诺资本 Y/kq!)u;%L
C (94)capital employed 已运用的资本 x/umwT,o v
C (95)capital expenditure 资本支出 D#b*M)X"
C (96)capital expenditureauthorization 资本支出核准 z}ar$}T
C (97)capital expenditure control 资本支出控制 ]8 \I{LR
C (98)capital expenditure proposal资本支出申请 R
J{$`
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C (99)capital funding planning 资本基金筹集计划 +gX,r$bX
C (100)capital gain 资本收益 V ql4*OJW
C (101)capital investment appraisal资本投资评估 {siO a%;*
C (102)capital maintenance 资本保全 ^
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C (103)capital resource planning 资本资源计划 {h@\C|nF
C (104)capital surplus 资本盈余 +7 H) s
C (105)capital turnover 资本周转率 $+'H000x
C (106)card 记录卡 Reikf}9Q
C (107)cash 现金 y ("WnVI
C (108)cash account 现金账户 Q?k *3A
C (109)cash book 现金账薄 ~\_VWXXvIW
C (110)cash cow 金牛产品 .J)TIc__|A
C (111)cash flow 现金流量 q @ -B+
C (112)cash discounted 现金贴现 a/j;1xcc<
C (113)cash flow budget 现金流量预算 b V8+ E u
C (114)cash flow statement 现金流量表 v_!6S|
C (115)cash ledger 现金分类账 s$R /!,c
C (116)cash limit 现金限额 l( ?B0
C (117)CCA 现时成本会计 XP@dg4Z=z
C (118)center 中心
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C (119)changeover time 变更时间 <
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p$
C (120)chartered entity 特许经济个体 ]nhh|q9r{
C (121)cheque 支票 #{8I FA
C (122)cheque register 支票登记薄 mVZh_R=a
C (123)coin analysis 零钱分类 _6NUtU
C (124)classification 分类 VI2lw E3
C (125)clock card 工时卡 / I`TN5~
C (126)code 代码 0>sa{Z
C (127)commitment accounting 承诺确认会计 !%G]~
C (128)common cost 共同成本 r)iEtT !p*
C (129)company limited byguarantee 有限担保责任公司 6{y7e L3!
C (130)company limited shares 股份有限公司 |h]V 9=
C (131)competitive position 竞争能力状况 d . wGO]"
C (132)concept 概念 *,\"}x*
C (133)conglomerate 跨行业企业 !g|O.mt
C (134)consistency concept 一致性概念 VL9w Ru;
C (135)consolidated accounts 合并报表 ^c\O , *:
C (136)consolidation accounting 合并会计 E =s,-
C (137)consortium 财团 Ay16/7h@hi
C (138)contingency plan 应急计划 kv:9Fm\$
C (139)contingent liabilities 或有负债 |p6d]#z3
C (140)continuous operation 连续生产 G(&[1V % x
C (141)contra 抵消 ^PZ[;F40
C (142)contract cost 合同成本 SyvoN, ;Q
C (143)contract costing 合同成本计算 Rd#R}yA
C (144)contribution 贡献毛益 =_dM@
j
C (145)contribution centre 贡献中心 +Q5 O$8i
C (146)contribution chart 贡献图 DK IH{:L7
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Cr5 ND\
C (148)contribution to salesration 贡献毛益对销售比率 kTb$lLG\xk
C (149)control 控制 Je6 [q
C (150)control account 控制帐户 GcVQz[E
C (151)control limits 控制限度 6 8tyWd}
C (152)controllability concept 可控制概念 .@VZ3"
C (153)controllable cost 可控制成本 {[ H_Vl@
C (154)conversion cost 加工成本 YN8x|DLi?
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 )eyzHB,H
C (156)corporate appraisal 公司评估 \Ow
F! ~&
C (157)corporate planning 公司计划 3( BL
C (158)corporate social reporting 公司社会报告 ,;g%/6X
C (159)corporation 股份公司 k~>(XG[x&
C (160)cost 成本 fkxkf^g)
C (161)cost account 成本帐户 46:<[0Psl/
C (162)cost accounting 成本会计 2 *NPK}
C (163)cost accounting manual 成本手册 cbJgeif
C (164)cost accounts calendar 成本报表的日历时间 [6!k:-t+
C (165)cost adjustment 成本调整 nrl?<4 _
C (166)cost allocation 成本分配 .zO^"mXjS
C (167)cost apportionment 成本分摊 /q 9I^ ztV
C (168)cost attribution 成本归属 |qNe _)
C (169)cost audit 成本审计 7Nq<
o5
C (170)cost behaviour 成本性态 h.\I
tK{)
C (171)cost benefit analysis 成本效益分析 i KSRr#/
C (172)cost center 成本中心 )CFJ Xc:
C (173)cost driver 成本动因
