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注会《审计》英语常用词汇 $B5aje}i
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1.audit 审计 ]jp6k<KF
2.attestation 鉴证 I
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3.credibility 可信赖程度 T}v4*O.,
4.audit of financial statements 财务报表审计 f(y:G^V
5.agreed-upon procedures 执行商定程序 #?- wm
6.high levels of assurance 高水平保证 ],Do6
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7.compilation 编制 4O!ikmY:t
8.reliability 可靠性 Z o(rTCZX
9.relevance 相关性 f?X)k,m
10.professional skepticism 职业谨慎 Y O}<Ytx
11.objectivity 客观性 6A+nS=
12. professional competence 专业胜任能力 $}<e|3 _
13.Senior/CPA-in-charge 项目经理 d S V8q
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14.audit engagement letter 业务约定书 +Q"4Migbe@
15.recurring audit 连续审计 P8/0H(,
16.the client 委托人 #BH*Z(
17.change CPA 更换注册会计师 Ry6@VQ"NLb
18.the existing CPA 现任注册会计师 T'D v.h
19.the successor CPA 后任注册会计师 -;WGS o
20.the preceding CPA前任注册会计师 ":QZ y8f9%
21.issue the audit report 出具审计报告 3"~!nn0;
22.expert 专家 | [b{)s?x
23.the board of directors 董事会 bdE[;+58
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 k!'a, R:
26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围 D_zZXb Nc
27.a general knowledge of —— 初步了解―――的情况 (V2fRv
28.a more knowledge of—— 进一步了解的情况 ml
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29.the prior year‘s working papers 以前年度工作底稿 z9Rp`z&`E
30.minutes of meeting 会议纪要 L`TRJ.GaJ
31.business risks 经营风险 q9s=~d7
32.appropriateness 适当性 G2:
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33.accounting estimate 会计估计 NyNXP_8
34.management representations 管理层声明 %:*
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35.going concern assumption 持续经营假设 )MTOU47U
36.audit plan 审计计划 or}[h09qA
37.significant audit areas 重点审计领域 L$ M 9 w
38.error 错误 !%%6dB@%t
39.fraud舞弊 !'*-$e
40.modified or additional procedures 修改或追加审计程序 Q*ft7$l&
41.misappropriation of assets 侵占资产 /jJw0 5;L
42.transactions without substance 虚假交易 bY~pc\V:`w
43.unusual pressures 异常压力 : ,6\"y-
44.the suspected noncompliance 涉嫌存在违法行为 amY!qg0P*
45.materialiy 重要性 a<bwzX|.
46.exceed the materiality level 超过重要性水平 kc&U'&RgY
47.approach the materiality level 接近重要性水平 &gx%b*;`L0
48.an acceptably low level 可接受水平 A^<jy=F&
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 U&p${IcEm
50.misstatements or omissions 错报或漏报 JT_ `.(
51.aggregate 总计 -6B4sZpzD
52.subsequent events 期后事项 r mg}N
53.adjust the financial statements 调整财务报表 m!HJj>GEo
54.perform additional audit procedures 实施追加的审计程序 vUM4S26"NT
55.audit risk 审计风险 XlR@pr6tw
56.detection risk 检查风险 c\AfaK^KF
57.inappropriate audit opinion 不适当的审计意见 JZyAXm%
58.material misstatement 重大的错报 A2Gevj?F$
59.tolerable misstatement 可容忍错报 [ Z $[rOF
60.the acceptable level of detection risk 可接受的检查风险 mc\"yC ^s
61.assessed level of material misstatement risk 重大错报风险的评估水平 sd|).;s}
62.simall business 小规模企业 wI/iuc
63.accounting system 会计系统 c5GuM|*7
64.test of control 控制测试 #QMz<P/Gl6
65.walk-through test 穿行测试 11;MN
66.communication 沟通 <7jW _R@
67.flow chart 流程图 Ds:' Lb
68.reperformance of internal control 重新执行 U # qK.
69.audit evidence 审计证据 E~"y$Fqe
70.substantive procedures 实质性程序 /9fR'EO{x
71.assertions 认定 vx5Zl& 6r
72.esistence 存在 [d ]9Oa4
73.occurrence 发生 {bY%# m
74.completeness 完整性 NTs aW}g
75.rights and obligations 权利和义务 R4:b{
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76.valuation and allocation 计价和分摊 '^UI,"T
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77.cutoff 截止 $f7l34Sf3
78.accuracy 准确性 {"KMs[ M
79.classification 分类 Pe3o;mx
80.inspection 检查 8
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81.supervision of counting 监盘 13x p_j
82.observation 观察 >fQ MXfoY
83.confirmation 函证 h <<v^+m
84.computation 计算 C $`tbq
85.analytical procedures 分析程序 ' S/gmn
86.vouch 核对 R0*|Lo$6
87.trace 追查 ab?aQ*$+
88.audit sampling 审计抽样 x7 , 5
89.error 误差 nAlQ 7 '
90.expected error 预期误差 63IM]J
91.population 总体 S3Jo>jXS "
92.sampling risk 抽样风险 b@hqz!)l`
93.non- sampling risk 非抽样风险 88$8d>-
94.sampling unit 抽样单位 pOoEI+t
95.statistical sampling 统计抽样 "E4a=YH_
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 sK?twg;D*|
98.the risk of over reliance 信赖过度风险 |M;7>'YNC*
99.the risk of incorrect rejection 误拒风险 )zDCu`
100. the risk of incorrect acceptance 误受风险 /od@ !/
101.working trial balance 试算平衡表 NC6&x=!3
102.index and cross-referencing 索引和交叉索引 g *+>H1}
103.cash receipt 现金收入 19%i mf
104.cash disbursement 现金支出 5wU]!bxr
105.bank statement 银行对账单 SNk=b6
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106.bank reconciliation 银行存款余额调节表 w i{3/
107.balance sheet date 资产负债表日 *MW\^PR?
108.net realizable value 可变现净值 +] {G@pn
109.storeroom 仓库 ]u/s phPe
110.sale invoice 销售发票 2&J)dtqz
111.price list 价目表 `r 4fm`<
112.positive confirmation request 积极式询证函 XfIJ 4ZM5
113.negative confirmation request 消极式询证函 7D_ =
114.purchase requisition 请购单 m+z&
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115.receiving report 验收报告 "qy,*{~
116.gross margin 毛利 KLk~Y0$:v
117.manufacturing overhead 制造费用 +D*Z _Yh6
118.material requisition 领料单 ;*2Cm'8E
119.inventory-taking 存货盘点 l,aay-E
120.bond certificate 债券 ,64 -1!
121.stock certificate 股票 :NTO03F7v
122.audit report 审计报告 p0eX{xm
123.entity 被审计单位 sU^1wB
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124.addressee of the audit report 审计报告的收件人 &=m tc%mL
125.unqualified opinion 无保留意见 |CbikE}kL
126.qualified opinion 保留意见 7tCw*t
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127.disclaimer of opinion 无法表示意见 4E }Yt$|
128.adverse opinion 否定意见 vtJJ#8a]
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A (1)ABC 作业基础成本计算 VuZr:-K/
A (2)absorbed overhead 已吸收制造费用 :\_ 5oVb
A (3)absorption costing 吸收成本计算 cPQiUU~W@
A (4)account 账户,报表 ;8 lfOMf
A (5)accounting postulate 会计假设 m+$VVn3Z}
A (6)accounting series release 会计公告文件 9}
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A (7)accounting valuation 会计计价 1X1dG#:
A (8)account sale 承销清单 $<[79al#
A (9)accountability concept 经营责任概念 )D%~` ,#pQ
A (10)accountancy 会计职业 |u p
A (11)accountant 会计师 bpa?C
A (12)accounting 会计 3=V &K-
A (13)agency cost 代理成本 ql
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A (14)accounting bases 会计基础 %J-GKpo/S
A (15)accounting manual 会计手册 o^wqFX(Y
A (16)accounting period 会计期间 tfWS)y7
A (17)accounting policies 会计方针 :[d9tm
A (18)accounting rate of return 会计报酬率 b| (: [nB
A (19)accounting reference date 会计参照日 "d}Gp9+$VY
A (20)accounting reference period 会计参照期间 ]h V*r@d
A (21)accrual concept 应计概念
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A (22)accrual expenses 应计费用 RT8 ?7xFc
A (23)acid test ration 速动比率(酸性测试比率) ,<X9 Y
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A (24)acquisition 购置 1k^oS$UT
A (25)acquisition accounting 收购会计 bvOq5Q6
A (26)activity based accounting 作业基础成本计算 _) iCa3z
A (27)adjusting events 调整事项 {Y1C k5
A (28)administrative expenses 行政管理费 V|R,!UND
A (29)advice note 发货通知 ]e
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A (30)amortization 摊销 r:
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A (31)analytical review 分析性检查 tO&^>&;5
A (32)annual equivalent cost 年度等量成本法 pTuS*MYz
A (33)annual report and accounts 年度报告和报表 :rP=t ,
A (34)appraisal cost 检验成本 9A#i_#[R
A (35)appropriation account 盈余分配账户 $<O D31T
A (36)articles of association 公司章程细则 V28M lP
A (37)assets 资产 bW:!5"_{H
A (38)assets cover 资产保障 MpOc
A (39)asset value per share 每股资产价值 ]I6 J7A[
A (40)associated company 联营公司 .jK4?}]
A (41)attainable standard 可达标准 3__-n V
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A (42)attributable profit 可归属利润 2 ? 4!K.
A (43)audit 审计 #p{ 4^
A (44)audit report 审计报告 5Ynd c)Z
A (45)auditing standards 审计准则 u]G\H!Wk Q
A (46)authorized share capital 额定股本 c1gQ cqF
A (47)available hours 可用小时 U%/+B]6jP
A (48)avoidable costs 可避免成本 ^kSqsT"
B (49)back-to-back loan 易币贷款 2t1ZIyv3 D
B (50)backflush accounting 倒退成本计算 IvNT6]6 P
B (51)bad debts 坏帐 o;R I*I
B (52)bad debts ratio 坏帐比率 H0cA6
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B (53)bank charges 银行手续费 o,wUc"CE
B (54)bank overdraft 银行透支 KG{St{uJ
B (55)bank reconciliation 银行存款调节表 ] JR +ayk7
B (56)bank statement 银行对账单 :2)/FPL6
B (57)bankruptcy 破产 8JUwf
B (58)basis of apportionment 分摊基础 |+"(L#wk
B (59)batch 批量 D3 K8F@d
B (60)batch costing 分批成本计算 r@,2E6xn
B (61)beta factor B(市场)风险因素 q75s#[<ap
B (62)bill 账单 9MqGIOQ${j
B (63)bill of exchange 汇票 ] }X
B (64)bill of landing 提单 Dum9lj
B (65)bill of materials 用料预计单 @|T'0_'
B (66)bill payable 应付票据 ^d73Ig:8q
B (67)bill receivable 应收票据 QSf| nNT
B (68)bin card 存货记录卡 3T0"" !Q
B (69)bonus 红利 3irl
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B (70)book-keeping 薄记 ;xn0;V'=
B (71)Boston classification 波士顿分类 k~z Iy;AZ
B (72)breakeven chart 保本图 M rb)
B (73)breakeven point 保本点 ku
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B (74)breaking-down time 复位时间 1m0c|ckb
B (75)budget 预算 S`Rs 82>
B (76)budget center 预算中心 PeEj&4k
B (77)budget cost allowance 预算成本折让 zp?`N;
B (78)budget manual 预算手册 <ZR9GlIr
B (79)budget period 预算期间 UkGCyGyZ[
B (80)budgetary control 预算控制 Y\'}a+:@Ph
B (81)budgeted capacity 预算生产能力 ~flV`wy$$1
B (82)burden 制造费用 8*a&Jl
B (83)business center 经营中心 LjHVJSC
B (84)business entity 营业个体 Rbv;?'O$L
B (85)business unit 经营单位 T^]}Oy@e,J
B (86)buy-out management 管理性购买产权 &PtJ$0%q
B (87)by-product 副产品 ZqO^f*F>h
C (88)called-up share capital 催缴股本 LBP`hK:>W~
C (89)capacity 生产能力 sdmT
C (90)capacity ratios 生产能力比率 a7%]Y}$
C (91)capital 资本 3"\l u?-E
C (92)capital assets pricing model资本资产计价模式 |#N& akC
C (93)capital commitment 承诺资本 _v]MsT-q
C (94)capital employed 已运用的资本
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C (95)capital expenditure 资本支出 "kqPmeI
C (96)capital expenditureauthorization 资本支出核准 y4fdq7i~}9
C (97)capital expenditure control 资本支出控制 j"Pv0tehw
C (98)capital expenditure proposal资本支出申请 7. ;3e@s
C (99)capital funding planning 资本基金筹集计划 ;,e2e
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C (100)capital gain 资本收益 @Do= k
C (101)capital investment appraisal资本投资评估 \dQNLLg/
C (102)capital maintenance 资本保全 P7/X| M z
C (103)capital resource planning 资本资源计划 ,s; Uf F
C (104)capital surplus 资本盈余 u,4eCxYE$
C (105)capital turnover 资本周转率 k|d+#u[Mj@
C (106)card 记录卡 hY8reQp1
C (107)cash 现金 SasJic2M
C (108)cash account 现金账户 q> C'
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C (109)cash book 现金账薄 >[*qf9$
C (110)cash cow 金牛产品 4+ Z]3oIRE
C (111)cash flow 现金流量 x-3 \Ls[I
C (112)cash discounted 现金贴现 lnR{jtWP
C (113)cash flow budget 现金流量预算 sD wqH.L
C (114)cash flow statement 现金流量表 tIgN$BHR>
C (115)cash ledger 现金分类账 W5MTD]J
C (116)cash limit 现金限额 f&
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C (117)CCA 现时成本会计 VP]% Hni]
C (118)center 中心 cExS7~*
C (119)changeover time 变更时间 q'8 2q
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C (120)chartered entity 特许经济个体 -3Vx76Y
C (121)cheque 支票 |$b}L7_
C (122)cheque register 支票登记薄 ~e@z;]CiY
C (123)coin analysis 零钱分类 V "h
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C (124)classification 分类 XpJ7o=?W3
C (125)clock card 工时卡 c0u^ zH<
C (126)code 代码 [ibu/ W$
C (127)commitment accounting 承诺确认会计 |
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C (128)common cost 共同成本 b SU~XGPB
C (129)company limited byguarantee 有限担保责任公司 'b{]:Y
C (130)company limited shares 股份有限公司 E^eVvP4uC@
C (131)competitive position 竞争能力状况 Dm<A
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C (132)concept 概念 lU8`F(Mn
C (133)conglomerate 跨行业企业 E~oOK Q5W
C (134)consistency concept 一致性概念 ]?[fsdAQW
C (135)consolidated accounts 合并报表 X}\:_/
C (136)consolidation accounting 合并会计 d-dEQKI?;
C (137)consortium 财团 0 :Ol7
C (138)contingency plan 应急计划 9-* uPK]m9
C (139)contingent liabilities 或有负债 oM`0y@QCf
C (140)continuous operation 连续生产 Q$Q([Au
C (141)contra 抵消 Y/zj[>
C (142)contract cost 合同成本 j8lb~0JD
C (143)contract costing 合同成本计算 Q$@I"V&G.
C (144)contribution 贡献毛益 :Fvrs(
x
C (145)contribution centre 贡献中心 E=!\z% 4
C (146)contribution chart 贡献图 U\*J9
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 9mTJ|sN:e
C (148)contribution to salesration 贡献毛益对销售比率 pcWPH.
C (149)control 控制 `RL"AH: +
C (150)control account 控制帐户 @2 fg~2M1
C (151)control limits 控制限度 q5)O%l !
C (152)controllability concept 可控制概念 5]Y?m'
C (153)controllable cost 可控制成本 ^3L0w}#
C (154)conversion cost 加工成本 v,>
Dbx n
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 I4i>+:_J
C (156)corporate appraisal 公司评估 OYTkV}tG
C (157)corporate planning 公司计划 )|=j`jCC
C (158)corporate social reporting 公司社会报告 Z@PmM4F@S
C (159)corporation 股份公司 }Ud*TOo `
C (160)cost 成本 L0WN\|D
C (161)cost account 成本帐户 b B3powy9
C (162)cost accounting 成本会计 b2&0Hx
C (163)cost accounting manual 成本手册 dVT$ VQg
C (164)cost accounts calendar 成本报表的日历时间 9m~p0 ILh
C (165)cost adjustment 成本调整 ]|P iF+
C (166)cost allocation 成本分配 1NA.nw.
C (167)cost apportionment 成本分摊 L>4 "(
C (168)cost attribution 成本归属 LuvY<~u
C (169)cost audit 成本审计 nk' s_a*Z
C (170)cost behaviour 成本性态 6zuTQ^ pz
C (171)cost benefit analysis 成本效益分析 x)O
