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注会《审计》英语常用词汇 #-;BU{3 *
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1.audit 审计 $<v_Vm?6d
2.attestation 鉴证 0REWbcxd"
3.credibility 可信赖程度 >-
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4.audit of financial statements 财务报表审计 #lF<="y%X
5.agreed-upon procedures 执行商定程序 +HX'A C
6.high levels of assurance 高水平保证 }k j6hnQ
7.compilation 编制 {<kG{i/
8.reliability 可靠性 RY{tX`
9.relevance 相关性 qN@a<row&~
10.professional skepticism 职业谨慎 %U
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11.objectivity 客观性 _
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12. professional competence 专业胜任能力 /<0D
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13.Senior/CPA-in-charge 项目经理 ;X(n
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14.audit engagement letter 业务约定书 !qlGt)G3
15.recurring audit 连续审计 $J6.a!5IE
16.the client 委托人 c* dww
17.change CPA 更换注册会计师 sh ;uKzQ
18.the existing CPA 现任注册会计师 6mdnEmFM]
19.the successor CPA 后任注册会计师 { ZX C% (u
20.the preceding CPA前任注册会计师 %K"%Qm=Tl
21.issue the audit report 出具审计报告 er0D5f R
22.expert 专家 _sVs6 AJ
23.the board of directors 董事会 s{e(- 7'
24.knowledge of the entity‘ s business 了解被审计单位情况 ZRB 0OH
25.assess material misstatement risks评估重大错报风险 3 Mx@
26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Db(_T8sU
27.a general knowledge of —— 初步了解―――的情况 Jj:
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28.a more knowledge of—— 进一步了解的情况 sg{D ?zl
29.the prior year‘s working papers 以前年度工作底稿 n#Roz5/U
30.minutes of meeting 会议纪要 aLi_Hrb9
31.business risks 经营风险 vLu Qe0l{
32.appropriateness 适当性 ,SF.@^o@a
33.accounting estimate 会计估计 1>w^ q`P
34.management representations 管理层声明 8/"|VE DOr
35.going concern assumption 持续经营假设 "<x~{BN ?
36.audit plan 审计计划 7E`(8i
37.significant audit areas 重点审计领域 R*Z]
38.error 错误 <z uE=0P~%
39.fraud舞弊 Rt^<xXX$
40.modified or additional procedures 修改或追加审计程序 c^O#O
41.misappropriation of assets 侵占资产 YM`pNt Q
42.transactions without substance 虚假交易 6 1W/BU7O
43.unusual pressures 异常压力 -
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44.the suspected noncompliance 涉嫌存在违法行为 $tCcjB K\
45.materialiy 重要性 #)0Tt>d6
46.exceed the materiality level 超过重要性水平 B w<zc =%
47.approach the materiality level 接近重要性水平 $54=gRo^
48.an acceptably low level 可接受水平 /3Nb
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 dHG Io
50.misstatements or omissions 错报或漏报 ("E!Jyc!
51.aggregate 总计 pAil]f6
52.subsequent events 期后事项 *)bd1B#
53.adjust the financial statements 调整财务报表 ;wXY3|@
54.perform additional audit procedures 实施追加的审计程序 ?,:#8.9
55.audit risk 审计风险 pSQCT
56.detection risk 检查风险 8 b 8\
57.inappropriate audit opinion 不适当的审计意见 ' )5L _$
58.material misstatement 重大的错报 b>QM~mq3^I
59.tolerable misstatement 可容忍错报 =1*%>K
60.the acceptable level of detection risk 可接受的检查风险 3X$Q ,
61.assessed level of material misstatement risk 重大错报风险的评估水平 qA/#IUi) 1
62.simall business 小规模企业 ^+.t-3|U
63.accounting system 会计系统 .vN%UNu
64.test of control 控制测试 L
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65.walk-through test 穿行测试 M_h8#7 {G
66.communication 沟通 wKk
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67.flow chart 流程图 e)HhnN@
68.reperformance of internal control 重新执行 3zB|!p C6s
69.audit evidence 审计证据 g={]M zh
70.substantive procedures 实质性程序 q*[!>\ Z8
71.assertions 认定 ^ E$(1><-a
72.esistence 存在 ut4r~~Ar
73.occurrence 发生 goDV2 alC^
74.completeness 完整性 . Q XG"R
75.rights and obligations 权利和义务 4YDT%_h0
76.valuation and allocation 计价和分摊 m']9Q3-
77.cutoff 截止 x*me'?q
78.accuracy 准确性 4<T*i{[
79.classification 分类 4[TS4p
80.inspection 检查 UU iNR
81.supervision of counting 监盘 5=Kq
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82.observation 观察 ZT) !8
83.confirmation 函证
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84.computation 计算 K`Bq(z?/
85.analytical procedures 分析程序 'y4zBLY
86.vouch 核对 5zNSEI"PY
87.trace 追查 ]By0Xifew
88.audit sampling 审计抽样 <.,R Bo
89.error 误差 4l lD6&%
90.expected error 预期误差 q. =^i z&m
91.population 总体 5L Qk8NPh
92.sampling risk 抽样风险 WI1T?.Gc
93.non- sampling risk 非抽样风险 VK2@2`$
94.sampling unit 抽样单位 N;-/w ip
95.statistical sampling 统计抽样 .E+OmJwD
96.tolerable error 可容忍误差 u64 @"P
97.the risk of under reliance 信赖不足风险 1.'(nKoq
98.the risk of over reliance 信赖过度风险 Mv.Ciyc
99.the risk of incorrect rejection 误拒风险 "^;#f+0
100. the risk of incorrect acceptance 误受风险 X=v~^8M7%
101.working trial balance 试算平衡表 x3Nkp4=Xd
102.index and cross-referencing 索引和交叉索引 w
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103.cash receipt 现金收入 (V gNb&Yo9
104.cash disbursement 现金支出 T/[f5? p
105.bank statement 银行对账单 Wrmgu}q
106.bank reconciliation 银行存款余额调节表 i[$-_
107.balance sheet date 资产负债表日 7MY)\aH
108.net realizable value 可变现净值 b,#` n
109.storeroom 仓库 JOBz{;:R{
110.sale invoice 销售发票 OmB
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111.price list 价目表 bb|}'
112.positive confirmation request 积极式询证函 >n]oB~P%
113.negative confirmation request 消极式询证函 Da-u-_~
114.purchase requisition 请购单 D =$4/D:;
115.receiving report 验收报告 kM M'[w
116.gross margin 毛利 N99[.mErU
117.manufacturing overhead 制造费用 d 9O:,DKf
118.material requisition 领料单 WtIMvk
119.inventory-taking 存货盘点 LU%#m Y
120.bond certificate 债券 qQ^d9EK'?~
121.stock certificate 股票 /K7Bae5h
122.audit report 审计报告 C (G(^_6
123.entity 被审计单位 o`idg[l.
124.addressee of the audit report 审计报告的收件人 >-!r9"8@
125.unqualified opinion 无保留意见 jz*0`9&_
126.qualified opinion 保留意见 o& ~dGG4J
127.disclaimer of opinion 无法表示意见 ^f9>l;Lb
128.adverse opinion 否定意见 !X-9Ms}(d
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A (1)ABC 作业基础成本计算 S+r^B?a<oM
A (2)absorbed overhead 已吸收制造费用 jh[
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A (3)absorption costing 吸收成本计算 w&%9IJ
A (4)account 账户,报表 rn;<HT
A (5)accounting postulate 会计假设 yq?]V7~
A (6)accounting series release 会计公告文件 E Zi &]
A (7)accounting valuation 会计计价 mjbTy"}"
A (8)account sale 承销清单 Z:!IX^q;}n
A (9)accountability concept 经营责任概念 42&v % ;R
A (10)accountancy 会计职业 1Pm4.C)
A (11)accountant 会计师 a"x}b
A (12)accounting 会计 !v0"$V5+i
A (13)agency cost 代理成本 d PsLZ"I
A (14)accounting bases 会计基础 2`EVdl7B]
A (15)accounting manual 会计手册 }`9jH:q-Z
A (16)accounting period 会计期间 Xh?4mKgu
A (17)accounting policies 会计方针 O $^xkv5.
A (18)accounting rate of return 会计报酬率 k@yh+ v
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A (19)accounting reference date 会计参照日 LT/mb2
A (20)accounting reference period 会计参照期间 Yx Xq I
A (21)accrual concept 应计概念 [@/ /#}5v
A (22)accrual expenses 应计费用 * r;xw
A (23)acid test ration 速动比率(酸性测试比率) *Ddi(`
A (24)acquisition 购置 `{[RjM`
A (25)acquisition accounting 收购会计 SrF x_n
A (26)activity based accounting 作业基础成本计算 b]T@g
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A (27)adjusting events 调整事项 X3<K 1/<
A (28)administrative expenses 行政管理费 w9MoT.kI}
A (29)advice note 发货通知 / 2xSNalC
A (30)amortization 摊销 J/ vK6cO\
A (31)analytical review 分析性检查 Sm)u9
A (32)annual equivalent cost 年度等量成本法 D SvmVI
A (33)annual report and accounts 年度报告和报表 ,[* ;UR
A (34)appraisal cost 检验成本 )qv2)a!H
A (35)appropriation account 盈余分配账户 6kN:*
A (36)articles of association 公司章程细则 w PX*%0]
A (37)assets 资产 `<U5z$^QTw
A (38)assets cover 资产保障 k[ %aCGo
A (39)asset value per share 每股资产价值 i)M EK#{
A (40)associated company 联营公司 {WQq}-(
A (41)attainable standard 可达标准 s9 @S d
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A (42)attributable profit 可归属利润 %Ds+GM
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A (43)audit 审计 y! ~qbh[
A (44)audit report 审计报告 B2Z_]q$n*
A (45)auditing standards 审计准则 MG{l~|\x)
A (46)authorized share capital 额定股本 uH:YKH':/
A (47)available hours 可用小时 t0Mx!p'T
A (48)avoidable costs 可避免成本 \vRd}
B (49)back-to-back loan 易币贷款 yz8jU*H
B (50)backflush accounting 倒退成本计算 eM2|c3/
B (51)bad debts 坏帐 BhkoSkr
B (52)bad debts ratio 坏帐比率 lyv4f P
B (53)bank charges 银行手续费 UG]( go't
B (54)bank overdraft 银行透支 y t5H oy
B (55)bank reconciliation 银行存款调节表 .UQE{.?
B (56)bank statement 银行对账单 0^3+P%(o@
B (57)bankruptcy 破产 v-Qmx-N
B (58)basis of apportionment 分摊基础 e2cP
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B (59)batch 批量 T^:fn-S}=
B (60)batch costing 分批成本计算 ~TqT }:,H
B (61)beta factor B(市场)风险因素 A6 !F@Ic[
B (62)bill 账单 ]PR#W_&q
B (63)bill of exchange 汇票 D +RiM~LH8
B (64)bill of landing 提单 oyvK a g
B (65)bill of materials 用料预计单 tU :EN;H
B (66)bill payable 应付票据 ! 5S d2<N
B (67)bill receivable 应收票据 Kr-G {b_Pp
B (68)bin card 存货记录卡 Y`B Rh9Sa
B (69)bonus 红利 z~{&}Em ~
B (70)book-keeping 薄记 k|xtr&1N.!
B (71)Boston classification 波士顿分类 = 0
B (72)breakeven chart 保本图 mJ}opy!{;
B (73)breakeven point 保本点 bt$)Xu<R
B (74)breaking-down time 复位时间 +>\id~c (
B (75)budget 预算 !mM pb/&&S
B (76)budget center 预算中心 /.z;\=;[n!
B (77)budget cost allowance 预算成本折让 fo0+dzazY
B (78)budget manual 预算手册 {d<;BLA
B (79)budget period 预算期间 n6<V+G)T
B (80)budgetary control 预算控制 XYr J/!*.
B (81)budgeted capacity 预算生产能力 8|%^3O 0X
B (82)burden 制造费用 >e,mg8u6$
B (83)business center 经营中心 Wwujh2g"0|
B (84)business entity 营业个体 7U|mu~$.!
B (85)business unit 经营单位 04U")-\O
B (86)buy-out management 管理性购买产权 }"^'% C8EX
B (87)by-product 副产品 $F'>yop2b
C (88)called-up share capital 催缴股本 \S~Vx!9w
C (89)capacity 生产能力 3?n>yS
C (90)capacity ratios 生产能力比率 OEx^3z^
C (91)capital 资本 Iw<i@=V
C (92)capital assets pricing model资本资产计价模式 Bi,;lR5
C (93)capital commitment 承诺资本 Yz$3;
C (94)capital employed 已运用的资本 f w 6UhG
C (95)capital expenditure 资本支出 \>QF(J [8
C (96)capital expenditureauthorization 资本支出核准 26vp1
C (97)capital expenditure control 资本支出控制 @&|l^ 1
C (98)capital expenditure proposal资本支出申请 7R !5,Js+
C (99)capital funding planning 资本基金筹集计划 6/V3.UP-
C (100)capital gain 资本收益 qqrq 11W
C (101)capital investment appraisal资本投资评估 ?' ;OD3-
C (102)capital maintenance 资本保全 ,\2:/>2
C (103)capital resource planning 资本资源计划 G uQ=gN
C (104)capital surplus 资本盈余 9o*,P,j'}
C (105)capital turnover 资本周转率 >K9#3
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C (106)card 记录卡 b` Hz$8
C (107)cash 现金 Z_1U
9 +,
C (108)cash account 现金账户 /zDi9W*~1
C (109)cash book 现金账薄 y\dEk:\)
C (110)cash cow 金牛产品 L@`ouQ"sa
C (111)cash flow 现金流量 sm[94,26
C (112)cash discounted 现金贴现 xj5;: g#!
C (113)cash flow budget 现金流量预算 Sf5X3,Uw
C (114)cash flow statement 现金流量表 ^
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C (115)cash ledger 现金分类账 ,1OyN]f3
C (116)cash limit 现金限额 w }Uhd ,
C (117)CCA 现时成本会计 b306&ZVEk
C (118)center 中心 ,C%eBna4Iq
C (119)changeover time 变更时间
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C (120)chartered entity 特许经济个体 <\kr1qH H
C (121)cheque 支票 _ =CZR7:O
C (122)cheque register 支票登记薄 FFdB tB
C (123)coin analysis 零钱分类 ~ .;<
Bj
C (124)classification 分类 ]BR,M4
C (125)clock card 工时卡 m3I l3ZY.
C (126)code 代码 hW!)w
C (127)commitment accounting 承诺确认会计 mU}F!J#6
C (128)common cost 共同成本 !,V{zT R
C (129)company limited byguarantee 有限担保责任公司 c uy1DDl
C (130)company limited shares 股份有限公司 rV0 8ad
C (131)competitive position 竞争能力状况 ( =~&+z
C (132)concept 概念 F 8B#}%JE
C (133)conglomerate 跨行业企业 aaD;jxT&M|
C (134)consistency concept 一致性概念 3U_2! zF3_
C (135)consolidated accounts 合并报表 qOIW(D
C (136)consolidation accounting 合并会计 #>Zzf
C (137)consortium 财团 C z\Pp q
C (138)contingency plan 应急计划 E@7J:|.)R
C (139)contingent liabilities 或有负债 Um&(&?Xf
C (140)continuous operation 连续生产 E[Cb|E
C (141)contra 抵消 Z+@2"%W
C (142)contract cost 合同成本 Qxj JN^Q
C (143)contract costing 合同成本计算 GnvL'ESa@M
C (144)contribution 贡献毛益 r Tz$^a}/
C (145)contribution centre 贡献中心 6{txm+U
C (146)contribution chart 贡献图 )" pF R4
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 l\C.",CEcc
C (148)contribution to salesration 贡献毛益对销售比率 6F e34n]m
C (149)control 控制 JQ"U4GVp
C (150)control account 控制帐户 >,td(= :
C (151)control limits 控制限度 720D V +o
C (152)controllability concept 可控制概念 o"*AtGR+"
C (153)controllable cost 可控制成本 e=.]F
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C (154)conversion cost 加工成本 kh`"WN Nt
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 - \C!I
C (156)corporate appraisal 公司评估 ~c\e'≻
C (157)corporate planning 公司计划 vh$%9ed
C (158)corporate social reporting 公司社会报告 Dd\jHF>u
C (159)corporation 股份公司 )rC6*eR
C (160)cost 成本 0=?<y'=
C (161)cost account 成本帐户 ?nL .w
C (162)cost accounting 成本会计 A,a.8!*}vd
C (163)cost accounting manual 成本手册 UeRj< \"Q
C (164)cost accounts calendar 成本报表的日历时间 ~;N^g4s
C (165)cost adjustment 成本调整 OynXkH]0T+
C (166)cost allocation 成本分配 /{&tY: ;m
C (167)cost apportionment 成本分摊 4q k9NK2 U
C (168)cost attribution 成本归属 %
yw?s0
C (169)cost audit 成本审计 P }4QQw
C (170)cost behaviour 成本性态 ajEjZ6
C (171)cost benefit analysis 成本效益分析 n^g|Ja
C (172)cost center 成本中心 ]iU x p+
C (173)cost driver 成本动因
