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注会《审计》英语常用词汇 .vK.XFZ8R
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1.audit 审计 (Q'U@{s
2.attestation 鉴证 YX_vv!-]
3.credibility 可信赖程度 Q skUdzQ=
4.audit of financial statements 财务报表审计 3 x![ 8 x
5.agreed-upon procedures 执行商定程序 `0?^[; [u[
6.high levels of assurance 高水平保证 IdF$Ml#[h
7.compilation 编制 8hZwQ[hr
8.reliability 可靠性 ^PC\E}
9.relevance 相关性 7gm:ZS
10.professional skepticism 职业谨慎 >{Q dMn
11.objectivity 客观性 H-Pq!9[DB
12. professional competence 专业胜任能力 ;
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13.Senior/CPA-in-charge 项目经理 XoJgs$3B
14.audit engagement letter 业务约定书 K}N a3}m
15.recurring audit 连续审计
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16.the client 委托人 LP ,9<&"<
17.change CPA 更换注册会计师 R>*g\}9Zh3
18.the existing CPA 现任注册会计师 Q&g Pa]z]}
19.the successor CPA 后任注册会计师 p'80d:
20.the preceding CPA前任注册会计师 %[XY67A3I
21.issue the audit report 出具审计报告 z >|)ieL
22.expert 专家 -?5$
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23.the board of directors 董事会 OTE<x"=h
24.knowledge of the entity‘ s business 了解被审计单位情况 9k}<F z"^.
25.assess material misstatement risks评估重大错报风险 \e|U9;Mf
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 ;b1wk^,Hw~
27.a general knowledge of —— 初步了解―――的情况 7 W{~f? Sh
28.a more knowledge of—— 进一步了解的情况 a1 |c2kT
29.the prior year‘s working papers 以前年度工作底稿 UQ~4c,
30.minutes of meeting 会议纪要 /$Z
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31.business risks 经营风险 2m\m/O
32.appropriateness 适当性 q`[K3p
33.accounting estimate 会计估计 V!xw b:J
34.management representations 管理层声明 <5I1 DF[
35.going concern assumption 持续经营假设 5U~O
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36.audit plan 审计计划 Xem5@
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37.significant audit areas 重点审计领域 6JH 56
38.error 错误 Oqmg;\pm
39.fraud舞弊 &n|*uLn
40.modified or additional procedures 修改或追加审计程序 [sj VRW-
41.misappropriation of assets 侵占资产 88g47>{X
42.transactions without substance 虚假交易 (z2Z)_6L*L
43.unusual pressures 异常压力 b_=8!Q. :
44.the suspected noncompliance 涉嫌存在违法行为 $/paEn"
45.materialiy 重要性 } L <,eV
46.exceed the materiality level 超过重要性水平 ^ df x~C
47.approach the materiality level 接近重要性水平 [O_^MA,z
48.an acceptably low level 可接受水平 bDWe U}
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 z]$>+MH_
50.misstatements or omissions 错报或漏报 [4XC #OgA
51.aggregate 总计 m?;$;x~Dj
52.subsequent events 期后事项 E/mw* c^
53.adjust the financial statements 调整财务报表 !| xZ6KV
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 %iJ|H( P
56.detection risk 检查风险 vCb]%sd-U
57.inappropriate audit opinion 不适当的审计意见 k_?~<vTM
58.material misstatement 重大的错报 EZib1g&:R/
59.tolerable misstatement 可容忍错报 kaQ2A
60.the acceptable level of detection risk 可接受的检查风险 mM5|K@0|
61.assessed level of material misstatement risk 重大错报风险的评估水平 9P.(^SD][z
62.simall business 小规模企业 eh<rRx"[
63.accounting system 会计系统 MCU9O
64.test of control 控制测试 HH8;J66I&
65.walk-through test 穿行测试 +9[SVw8
66.communication 沟通 >zmzK{A=
67.flow chart 流程图 #6W,6(#^#
68.reperformance of internal control 重新执行 TsHF
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69.audit evidence 审计证据
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70.substantive procedures 实质性程序 j[XYj
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71.assertions 认定 -=)-s m'
72.esistence 存在 WeC(w+}p
73.occurrence 发生 Tn A?u (R%
74.completeness 完整性 \A<v=VM|
75.rights and obligations 权利和义务 `*yAiv>
76.valuation and allocation 计价和分摊 :c7CiP
77.cutoff 截止 b RPO:lAy
78.accuracy 准确性 #s2B%X
79.classification 分类 2\0Oji\6
80.inspection 检查 a2yE:16o6
81.supervision of counting 监盘 Q\9K2=4
82.observation 观察 i2PZ'
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83.confirmation 函证 Y)M8zi>b
84.computation 计算 YH\j
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85.analytical procedures 分析程序 l}}UFEA^
86.vouch 核对 V VuR+=.&
87.trace 追查 DMZ` Sx
88.audit sampling 审计抽样 fg&eoI'f
89.error 误差 Np2ci~"<.
90.expected error 预期误差 y
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91.population 总体 XmWlv{T+
92.sampling risk 抽样风险 |0
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93.non- sampling risk 非抽样风险 `#6x=24
94.sampling unit 抽样单位 z[9UQU~x?
95.statistical sampling 统计抽样 jG D%r~lN
96.tolerable error 可容忍误差 ."mlSW
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97.the risk of under reliance 信赖不足风险 kus}W J
98.the risk of over reliance 信赖过度风险 M35Ax],:^
99.the risk of incorrect rejection 误拒风险 d ?hz LX
100. the risk of incorrect acceptance 误受风险 J%Mnjk^_\S
101.working trial balance 试算平衡表 r{[OJc!
102.index and cross-referencing 索引和交叉索引 Z Hkw6@|
103.cash receipt 现金收入 'Kz9ygZy
104.cash disbursement 现金支出 r]LCv sVa
105.bank statement 银行对账单 OM:v`<T!z
106.bank reconciliation 银行存款余额调节表 zn)yFnB!TH
107.balance sheet date 资产负债表日 KcXpH]>!9
108.net realizable value 可变现净值 CWlW/>yF
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109.storeroom 仓库 u7=T(4a
110.sale invoice 销售发票 p=gX !4,9<
111.price list 价目表 T*CME]
112.positive confirmation request 积极式询证函 -9o{vmB{
113.negative confirmation request 消极式询证函 {1~T]5
114.purchase requisition 请购单 u) *Kws
115.receiving report 验收报告 U7H
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116.gross margin 毛利 ;>ozEh#8w
117.manufacturing overhead 制造费用 4tJ a-7
118.material requisition 领料单 j*zD0I]
119.inventory-taking 存货盘点 NL!9U,h5|
120.bond certificate 债券 #I% s 3
121.stock certificate 股票 _x % 1 F
122.audit report 审计报告 N
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123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 2]t i !<
125.unqualified opinion 无保留意见 YBjdp=als
126.qualified opinion 保留意见 V3.t; .@
127.disclaimer of opinion 无法表示意见 Q"VMNvKYB
128.adverse opinion 否定意见 3M<!?%v\A
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A (1)ABC 作业基础成本计算 n&!+wcJ;Yt
A (2)absorbed overhead 已吸收制造费用 8MZ$T3IM
A (3)absorption costing 吸收成本计算 213\ehhG<
A (4)account 账户,报表 D:E9!l'
A (5)accounting postulate 会计假设 SY
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A (6)accounting series release 会计公告文件 Z[ZDQ o1
A (7)accounting valuation 会计计价 K
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A (8)account sale 承销清单 6 bO; &
A (9)accountability concept 经营责任概念 U5+vN[ K
A (10)accountancy 会计职业 {a "RXa
A (11)accountant 会计师 L`3n2DEBf
A (12)accounting 会计 bd \=h1
A (13)agency cost 代理成本 lG"H4Aa>
A (14)accounting bases 会计基础 (3%t+aqq
A (15)accounting manual 会计手册 -[]';f4]M
A (16)accounting period 会计期间 MCYl{u H!
A (17)accounting policies 会计方针 3-x%wD.
A (18)accounting rate of return 会计报酬率 rVzI_zYqp'
A (19)accounting reference date 会计参照日 ]~jN^"o_B
A (20)accounting reference period 会计参照期间 r<yhI>>;<
A (21)accrual concept 应计概念 Ade }g'
A (22)accrual expenses 应计费用 C}"@RHEu
A (23)acid test ration 速动比率(酸性测试比率) +AI`R`Tm
A (24)acquisition 购置 DTY<0Q.
A (25)acquisition accounting 收购会计 x$B&L`QV
A (26)activity based accounting 作业基础成本计算 pP.'wSj
A (27)adjusting events 调整事项 Tr .hmG U
A (28)administrative expenses 行政管理费 ! OE*z $\
A (29)advice note 发货通知 Ai kf|)D[
A (30)amortization 摊销 $>w/C y
A (31)analytical review 分析性检查 Y &f\VNlT
A (32)annual equivalent cost 年度等量成本法 $p$dKH
A (33)annual report and accounts 年度报告和报表 J^zi2 jtV
A (34)appraisal cost 检验成本 m*n5zi|O
A (35)appropriation account 盈余分配账户 ' 4 O-
A (36)articles of association 公司章程细则 3S"] u}
A (37)assets 资产 d3^7ag%
A (38)assets cover 资产保障 IeTdN_8
A (39)asset value per share 每股资产价值 .eF_cD7v
A (40)associated company 联营公司 E1*QdCV2
A (41)attainable standard 可达标准 oln<yyDs
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A (42)attributable profit 可归属利润 o"q+,"QL
A (43)audit 审计 p'Bm8=AwD
A (44)audit report 审计报告 *'8Ln tZf
A (45)auditing standards 审计准则 Ge \["`;i
A (46)authorized share capital 额定股本 $3;Up gv
A (47)available hours 可用小时 $a#H,Xv#
A (48)avoidable costs 可避免成本 .SS<MDcqIt
B (49)back-to-back loan 易币贷款 . 6.^ G
B (50)backflush accounting 倒退成本计算 ;=~Xr"(/z
B (51)bad debts 坏帐 G0d&@okbFC
B (52)bad debts ratio 坏帐比率 `_qK&&s
B (53)bank charges 银行手续费 ai-n z-;
B (54)bank overdraft 银行透支 6" QEJ
B (55)bank reconciliation 银行存款调节表 pIO4,VL;W
B (56)bank statement 银行对账单 QLo(i
B (57)bankruptcy 破产 &ab|2*3?X
B (58)basis of apportionment 分摊基础 bc z-$?]
B (59)batch 批量 sYn[uPefj
B (60)batch costing 分批成本计算 T|) { <
B (61)beta factor B(市场)风险因素 I.V:q!4*
B (62)bill 账单 #k
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B (63)bill of exchange 汇票 SbT5u3,'
B (64)bill of landing 提单 E
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B (65)bill of materials 用料预计单 M$S]}
B (66)bill payable 应付票据 = r4!V>
B (67)bill receivable 应收票据 4s. ]M>Yb
B (68)bin card 存货记录卡 j8$Zv%Ca%
B (69)bonus 红利 Xe1P- 6 0
B (70)book-keeping 薄记 vq'k|_Qi=
B (71)Boston classification 波士顿分类 Hfc"L>
B (72)breakeven chart 保本图 @,OT/egF4:
B (73)breakeven point 保本点 N4{nG,Mo ]
B (74)breaking-down time 复位时间 P3o @g kXP
B (75)budget 预算 (q;bg1\UK
B (76)budget center 预算中心 Xu} U{x>
B (77)budget cost allowance 预算成本折让 Ew,T 5GG
B (78)budget manual 预算手册 U@ -2Q=
B (79)budget period 预算期间 [kB
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B (80)budgetary control 预算控制 W
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B (81)budgeted capacity 预算生产能力 I.jZ
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B (82)burden 制造费用 Fx W&8 9G
B (83)business center 经营中心 *3+-W
B (84)business entity 营业个体 1~yZ T
B (85)business unit 经营单位 B6M+mx"G
B (86)buy-out management 管理性购买产权 H3KTir"on
B (87)by-product 副产品 lj[, |[X7`
C (88)called-up share capital 催缴股本 D$r
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C (89)capacity 生产能力 5<+K?uhm
C (90)capacity ratios 生产能力比率 &t}?2>:
C (91)capital 资本 _elX<o4
C (92)capital assets pricing model资本资产计价模式 eph)=F$
C (93)capital commitment 承诺资本 F fFak@H
C (94)capital employed 已运用的资本 /iQ(3F
C (95)capital expenditure 资本支出 \;9W.d1iU
C (96)capital expenditureauthorization 资本支出核准 B#l?IB~
C (97)capital expenditure control 资本支出控制 ]\c,BWC@e
C (98)capital expenditure proposal资本支出申请 PlxIf L
C (99)capital funding planning 资本基金筹集计划 AHbZQ ulC
C (100)capital gain 资本收益 ~}ovuf=%
C (101)capital investment appraisal资本投资评估 E`;;&V q-
C (102)capital maintenance 资本保全 3vic(^Qh
C (103)capital resource planning 资本资源计划 zF&
=U`v
C (104)capital surplus 资本盈余 OI/@3"L{
C (105)capital turnover 资本周转率 {7"0,2 Hb?
C (106)card 记录卡 &x
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C (107)cash 现金 Lxe^v/LsT
C (108)cash account 现金账户 Oe !6){OG)
C (109)cash book 现金账薄 @!%n$>p/V
C (110)cash cow 金牛产品 p9[6^rj x8
C (111)cash flow 现金流量
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C (112)cash discounted 现金贴现 X(AN)&L[
C (113)cash flow budget 现金流量预算 ;`j/D@H
C (114)cash flow statement 现金流量表 yi 6 N-7
C (115)cash ledger 现金分类账 <PD?f/4 /
C (116)cash limit 现金限额 6[ga$nF?
C (117)CCA 现时成本会计 vZA v_8S)
C (118)center 中心 B(5c9DI`
C (119)changeover time 变更时间 MZ4c{@Tg
C (120)chartered entity 特许经济个体 DtxE@,
C (121)cheque 支票 kdrod [S
C (122)cheque register 支票登记薄 \Sy7 "a
C (123)coin analysis 零钱分类 c4mh EE-
C (124)classification 分类 #%,RJMv
C (125)clock card 工时卡 C"pB"^0
C (126)code 代码 Qu\@Y[eia5
C (127)commitment accounting 承诺确认会计 Zj9c9
C (128)common cost 共同成本 k5BXirB
C (129)company limited byguarantee 有限担保责任公司 ?+C V1 ]
C (130)company limited shares 股份有限公司 qYB~VE03
C (131)competitive position 竞争能力状况 ` }gbc 69
C (132)concept 概念 ]`o!1( GA
C (133)conglomerate 跨行业企业 Z*! O:/B
C (134)consistency concept 一致性概念 Kx`/\ u=/
C (135)consolidated accounts 合并报表 S33j?+ Vs
C (136)consolidation accounting 合并会计 /BA{O&Ro^
C (137)consortium 财团 TpfZ >d2
C (138)contingency plan 应急计划 |`O5Xs1{B
C (139)contingent liabilities 或有负债 hvV_xD8|
C (140)continuous operation 连续生产 Qs 2 .ef?
C (141)contra 抵消 2)0b2QbQ
C (142)contract cost 合同成本 *|:Q%xr-
C (143)contract costing 合同成本计算 v4vf }.L]
C (144)contribution 贡献毛益 .K8w8X/3
C (145)contribution centre 贡献中心 qa' gM@]
C (146)contribution chart 贡献图 EMvHFu
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 {,$rkwW
C (148)contribution to salesration 贡献毛益对销售比率 P Ru&3BP
C (149)control 控制 |F$Bv Cg
C (150)control account 控制帐户
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C (151)control limits 控制限度 " {de k
C (152)controllability concept 可控制概念 Rd&9E
C (153)controllable cost 可控制成本 pHE}ytcT
C (154)conversion cost 加工成本 2?7(A
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 ?;ukvD
C (156)corporate appraisal 公司评估 %/9;ZV
C (157)corporate planning 公司计划 X"asfA[6K
C (158)corporate social reporting 公司社会报告 KM,|} .@:
C (159)corporation 股份公司 (nSml,gU
C (160)cost 成本 $hrIO+
C (161)cost account 成本帐户 XFw Lz
C (162)cost accounting 成本会计 lHfe<j]
C (163)cost accounting manual 成本手册 </zXA$m
C (164)cost accounts calendar 成本报表的日历时间 k%'m *T f
C (165)cost adjustment 成本调整 \FmKJ\
C (166)cost allocation 成本分配 VRng=,
C (167)cost apportionment 成本分摊 TV59(bG.2
C (168)cost attribution 成本归属 >7Jr^o#|_x
C (169)cost audit 成本审计 x i~uv ?f
C (170)cost behaviour 成本性态 u0s8yPA
C (171)cost benefit analysis 成本效益分析 rVSZ.+n
C (172)cost center 成本中心 @I3eK^#|P
C (173)cost driver 成本动因
