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注会《审计》英语常用词汇 U^q S[H
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1.audit 审计 Ol| fdQ
2.attestation 鉴证 C#3&,G W
3.credibility 可信赖程度 #MiO4zXgd
4.audit of financial statements 财务报表审计 2t>>
08T
5.agreed-upon procedures 执行商定程序 78?cCj{e
6.high levels of assurance 高水平保证 0~W6IGE~
7.compilation 编制 ' UZ i>Ta
8.reliability 可靠性 LW">9 ;n
9.relevance 相关性 j X*g w6!
10.professional skepticism 职业谨慎 lZ <D,&
11.objectivity 客观性 MfKru,LSh
12. professional competence 专业胜任能力 8E9 k 7
13.Senior/CPA-in-charge 项目经理 ApplWa3
14.audit engagement letter 业务约定书 ((^v sKT
15.recurring audit 连续审计 0 wDhX
16.the client 委托人 wgq=9\+&
17.change CPA 更换注册会计师 I'N!j>5oX
18.the existing CPA 现任注册会计师 zN-Y =-c
19.the successor CPA 后任注册会计师 K2V?
[O#
20.the preceding CPA前任注册会计师 /BhP`a%2Q
21.issue the audit report 出具审计报告 l\d[S]
22.expert 专家 ~~I]SI k{
23.the board of directors 董事会 mmCGIX
24.knowledge of the entity‘ s business 了解被审计单位情况 rL?{+S]&^)
25.assess material misstatement risks评估重大错报风险 =2vZqGO30
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 G(t &(t`[
27.a general knowledge of —— 初步了解―――的情况 O
-P`HKr
28.a more knowledge of—— 进一步了解的情况 w6^TwjjZ$
29.the prior year‘s working papers 以前年度工作底稿 oU*e=uehj
30.minutes of meeting 会议纪要 54RexB o
31.business risks 经营风险 O<dC vH
32.appropriateness 适当性 !vHCftKel
33.accounting estimate 会计估计 j)ju vat
34.management representations 管理层声明 s5MG#M 9
35.going concern assumption 持续经营假设 X
d1+?2
36.audit plan 审计计划 XjxI@VXzUV
37.significant audit areas 重点审计领域 h96<9L
38.error 错误 ]I;owk,
39.fraud舞弊 .t{uzDM
40.modified or additional procedures 修改或追加审计程序 sAZL,w
41.misappropriation of assets 侵占资产
K f)$/W4
42.transactions without substance 虚假交易 TY`
R_
43.unusual pressures 异常压力 4FKg p|Y0
44.the suspected noncompliance 涉嫌存在违法行为 JxM32?Rm*w
45.materialiy 重要性 'gsO}xj
46.exceed the materiality level 超过重要性水平 n :H
|=SF{
47.approach the materiality level 接近重要性水平 ^ ?0?*
48.an acceptably low level 可接受水平 Vn_>c#B
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 l^$U~OB8k
50.misstatements or omissions 错报或漏报 F:.8O ,%u
51.aggregate 总计 9,"gXsvx(
52.subsequent events 期后事项 +j$ nbU0U
53.adjust the financial statements 调整财务报表 <\d2)I v
54.perform additional audit procedures 实施追加的审计程序 ~uB@o KMru
55.audit risk 审计风险 D (e,R9hPU
56.detection risk 检查风险 i=f hK~Jd
57.inappropriate audit opinion 不适当的审计意见 f;&XTF5D^
58.material misstatement 重大的错报 #ZHKq7
59.tolerable misstatement 可容忍错报 {~ w!
60.the acceptable level of detection risk 可接受的检查风险 ) _?H BTG
61.assessed level of material misstatement risk 重大错报风险的评估水平 &iy7It
62.simall business 小规模企业 SLvo)`Nc3-
63.accounting system 会计系统 jDj=a->e^
64.test of control 控制测试 UyF;sw
65.walk-through test 穿行测试 m&s;z Q
66.communication 沟通 {WeRFiQ?-
67.flow chart 流程图 u(ETc* D]
68.reperformance of internal control 重新执行 H3Zt 3l1u+
69.audit evidence 审计证据 B\;fC's+
70.substantive procedures 实质性程序 +hH7|:J Q
71.assertions 认定 >F/E,U ]
72.esistence 存在 QP@@h4J^
73.occurrence 发生 bPl'?3
74.completeness 完整性 !8R JHMX&
75.rights and obligations 权利和义务 DnF | wS
76.valuation and allocation 计价和分摊 'w|N }
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77.cutoff 截止 7&V3f=aj6
78.accuracy 准确性 c5[ ~2e
79.classification 分类 0zA :?}
80.inspection 检查 %fh-x(4v
81.supervision of counting 监盘 |I.5]r-EK
82.observation 观察 zT hut!O
83.confirmation 函证 fRzJiM{
84.computation 计算 _e|-O>#pl
85.analytical procedures 分析程序 mxwG ~a'_
86.vouch 核对 =v{ R(IX%
87.trace 追查 b}hQU~,E
88.audit sampling 审计抽样 Lk-h AN{[
89.error 误差 H Ds8 M
90.expected error 预期误差 QX. U:p5C
91.population 总体 ;Z,l };b
92.sampling risk 抽样风险 C Y!H)6k
93.non- sampling risk 非抽样风险 FGpV
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94.sampling unit 抽样单位 |%(qaPA1
95.statistical sampling 统计抽样
x\G<R; Q
96.tolerable error 可容忍误差 @DAaCF8
97.the risk of under reliance 信赖不足风险 `0R>r7f)H
98.the risk of over reliance 信赖过度风险 gLbTZM4i
99.the risk of incorrect rejection 误拒风险 SMQC/t]HT
100. the risk of incorrect acceptance 误受风险 gO]8hLT
101.working trial balance 试算平衡表 ]\3<UL
102.index and cross-referencing 索引和交叉索引 fs#9*<]m
103.cash receipt 现金收入 }< / "~Kw!
104.cash disbursement 现金支出 Vz y )jf
105.bank statement 银行对账单 z7Z!wIzJ
106.bank reconciliation 银行存款余额调节表 A5G@u}YS5
107.balance sheet date 资产负债表日 |j$ $0N
108.net realizable value 可变现净值 r F to1m
109.storeroom 仓库 n." XiXsN
110.sale invoice 销售发票 tA
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111.price list 价目表
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112.positive confirmation request 积极式询证函 }O6E5YCm
113.negative confirmation request 消极式询证函 }&EdA;/o_
114.purchase requisition 请购单 2]tW&y_i
115.receiving report 验收报告 pEb/ yIT"
116.gross margin 毛利 9['>$ON
117.manufacturing overhead 制造费用 _
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118.material requisition 领料单 <?!%dV{z
119.inventory-taking 存货盘点 \O e8h#%
120.bond certificate 债券 g} I{-
121.stock certificate 股票 s 8lfW6
122.audit report 审计报告 }y%mG&KSz
123.entity 被审计单位 F[0w*i&u5
124.addressee of the audit report 审计报告的收件人 Ga;Lm? 6-
125.unqualified opinion 无保留意见 ?"p.Gy)
126.qualified opinion 保留意见 p4Xhs@.k
127.disclaimer of opinion 无法表示意见 t
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128.adverse opinion 否定意见 /J&_ZDNV~
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A (1)ABC 作业基础成本计算 e.;B?0Qr V
A (2)absorbed overhead 已吸收制造费用 P m| S >r
A (3)absorption costing 吸收成本计算 kg$w<C@#"
A (4)account 账户,报表 sTi3x)#x B
A (5)accounting postulate 会计假设 Qmj%otSg
A (6)accounting series release 会计公告文件 .gw6W0\F
A (7)accounting valuation 会计计价 v+d? #
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A (8)account sale 承销清单 FF30 VlJ
A (9)accountability concept 经营责任概念 m =MM
A (10)accountancy 会计职业 5^36nEoA(
A (11)accountant 会计师 AD"L >7
A (12)accounting 会计 WAGU|t#."
A (13)agency cost 代理成本 sTECNY=l
A (14)accounting bases 会计基础 :j ;_Xw
A (15)accounting manual 会计手册 &t74T"(d
A (16)accounting period 会计期间 .wcKG9u
A (17)accounting policies 会计方针 ezr'"1Ba}
A (18)accounting rate of return 会计报酬率 -$(2Z[
A (19)accounting reference date 会计参照日 dca?(B!'6
A (20)accounting reference period 会计参照期间 ->&amPv
A (21)accrual concept 应计概念 )`<7qT_BM
A (22)accrual expenses 应计费用 ;QQ/bM&I
A (23)acid test ration 速动比率(酸性测试比率) /
6#i$\ j
A (24)acquisition 购置 ^W[3Ri G
A (25)acquisition accounting 收购会计 `q?@ Ob&
A (26)activity based accounting 作业基础成本计算 oBWa\N
A (27)adjusting events 调整事项 b O+L#K f
A (28)administrative expenses 行政管理费 b|g=&T:pp
A (29)advice note 发货通知 j` k :)
A (30)amortization 摊销 h%U,g
9_
A (31)analytical review 分析性检查 e|.a%,Dcy
A (32)annual equivalent cost 年度等量成本法 *6]_ 6xO
A (33)annual report and accounts 年度报告和报表 ~P+;_
A (34)appraisal cost 检验成本 3xpygx9
A (35)appropriation account 盈余分配账户 WVh]<?GWXk
A (36)articles of association 公司章程细则 *En4~;l
A (37)assets 资产 tQIz
A (38)assets cover 资产保障 Ny 7vId
A (39)asset value per share 每股资产价值 UAtdRVi]M
A (40)associated company 联营公司 }j|YX&`p
A (41)attainable standard 可达标准 ;C+
_K S
1tFx
Z#(G
A (42)attributable profit 可归属利润 >W= ^>8u
A (43)audit 审计 Trml ?zexD
A (44)audit report 审计报告 w)%/Me3o
A (45)auditing standards 审计准则 HmRmZ3~
A (46)authorized share capital 额定股本 p/Lk'h~
A (47)available hours 可用小时 cAzl kh
A (48)avoidable costs 可避免成本 1IZTo!xi
B (49)back-to-back loan 易币贷款 !R1OSVFp
B (50)backflush accounting 倒退成本计算 v^1n.l %E
B (51)bad debts 坏帐 %CG= mTP
B (52)bad debts ratio 坏帐比率 LKu
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B (53)bank charges 银行手续费 fB
ct%M 3
B (54)bank overdraft 银行透支 p|'Rm ]&jb
B (55)bank reconciliation 银行存款调节表 C t9*T`Gl
B (56)bank statement 银行对账单 =}YaV@g<f
B (57)bankruptcy 破产 jo[U6t+pj7
B (58)basis of apportionment 分摊基础 ^
&VN=Y6z
B (59)batch 批量 p!2t/XIM
B (60)batch costing 分批成本计算 *^.OqbO[U
B (61)beta factor B(市场)风险因素 (KdP^.7
B (62)bill 账单 L
^{C4}x=
B (63)bill of exchange 汇票 ^TCfj^FP
B (64)bill of landing 提单 < ~35tOpv
B (65)bill of materials 用料预计单 "AHuq%j
B (66)bill payable 应付票据 S)G*+)
B (67)bill receivable 应收票据 0`"DYJ}d
B (68)bin card 存货记录卡 m7m)BX%O
B (69)bonus 红利 ,L^ag&!4
B (70)book-keeping 薄记 qiyJ4 ^1
B (71)Boston classification 波士顿分类 NC{8[*Kx5
B (72)breakeven chart 保本图 {A 8w~3F
B (73)breakeven point 保本点 km9@* @)
B (74)breaking-down time 复位时间 <'z.3@D
B (75)budget 预算 >Mk#19j[/
B (76)budget center 预算中心 -bQi4
B (77)budget cost allowance 预算成本折让 Y EhPAQNj
B (78)budget manual 预算手册 -Oc
B (79)budget period 预算期间 h
v/+
B (80)budgetary control 预算控制 qM:*!Aq 0g
B (81)budgeted capacity 预算生产能力 UpCkB}OhR1
B (82)burden 制造费用 WOuk>
/
B (83)business center 经营中心 )VFS&|#\
B (84)business entity 营业个体 R(<_p"9(
B (85)business unit 经营单位 XF Wo"%}w
B (86)buy-out management 管理性购买产权 OiMr,
B (87)by-product 副产品 a3[lZPQe
C (88)called-up share capital 催缴股本 Qe1WT T]:I
C (89)capacity 生产能力 RWINdJZ
C (90)capacity ratios 生产能力比率 BMovl4*5
C (91)capital 资本 V?o%0V
C (92)capital assets pricing model资本资产计价模式 7 ?"-NrW~
C (93)capital commitment 承诺资本 yVb yw(gS
C (94)capital employed 已运用的资本 %3 VToj@`>
C (95)capital expenditure 资本支出 /7p1 y v
C (96)capital expenditureauthorization 资本支出核准 oq9gG)F
C (97)capital expenditure control 资本支出控制 R'x^Y"
C (98)capital expenditure proposal资本支出申请
Dh B*k<S
C (99)capital funding planning 资本基金筹集计划 k2Z MDU
C (100)capital gain 资本收益 s. j cD
C (101)capital investment appraisal资本投资评估 =!P$ [pN2
C (102)capital maintenance 资本保全 fIm=^}?fwK
C (103)capital resource planning 资本资源计划 glgXSOj
C (104)capital surplus 资本盈余 d m$ iiRY
C (105)capital turnover 资本周转率 _$BH.I
C (106)card 记录卡 U~Y
jTjbd
C (107)cash 现金 f&L8<AS Fo
C (108)cash account 现金账户 7 DCu#Y[
C (109)cash book 现金账薄 jK-usn
C (110)cash cow 金牛产品 H5?H{
C (111)cash flow 现金流量 ]ppws3*Pa
C (112)cash discounted 现金贴现 )SsO,E+t=U
C (113)cash flow budget 现金流量预算 u^]Z {K_B
C (114)cash flow statement 现金流量表 p )w{}@%r
C (115)cash ledger 现金分类账 y`p(}X`>
C (116)cash limit 现金限额 B5 H=#
C (117)CCA 现时成本会计 Cy'! >
C (118)center 中心 nj5Hl
s
C (119)changeover time 变更时间 - <M'h
C (120)chartered entity 特许经济个体 9Ts
r
g
C (121)cheque 支票 &xMQ
C (122)cheque register 支票登记薄 K:8.
Dvn
C (123)coin analysis 零钱分类 P~ 7p~ke
C (124)classification 分类 QsH?qI&2jp
C (125)clock card 工时卡 [gxH,=Pb
C (126)code 代码 $SPA'63AC
C (127)commitment accounting 承诺确认会计 +U*:WKdI?
C (128)common cost 共同成本 j`ybz G^
C (129)company limited byguarantee 有限担保责任公司 | FxTP&8~
C (130)company limited shares 股份有限公司 \R (Yf!>
C (131)competitive position 竞争能力状况 Nkg^;-C V0
C (132)concept 概念 `]
4bH,%~
C (133)conglomerate 跨行业企业 f ,QBj{M,
C (134)consistency concept 一致性概念 j<C p&}X
C (135)consolidated accounts 合并报表 !S5_+.U#
C (136)consolidation accounting 合并会计 5Int,SX
C (137)consortium 财团 o `}(1$a >
C (138)contingency plan 应急计划 ` } :~,E
C (139)contingent liabilities 或有负债 Tl
`HFZQ1
C (140)continuous operation 连续生产 zTS#o#`!\
C (141)contra 抵消 {BS`v5*
C (142)contract cost 合同成本 8u4Fag Q,
C (143)contract costing 合同成本计算 pQ yH`
C (144)contribution 贡献毛益 e.? ;mD
C (145)contribution centre 贡献中心 rhA>; 9\
C (146)contribution chart 贡献图 L#9g ~>~
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 U#
7K^(E9
C (148)contribution to salesration 贡献毛益对销售比率 ".Sa[A;~
C (149)control 控制 UJhUb)}^
C (150)control account 控制帐户 $V2.@ X
C (151)control limits 控制限度 .YxcXe3#
C (152)controllability concept 可控制概念 Spt;m0W90
C (153)controllable cost 可控制成本 m
vLqccL
C (154)conversion cost 加工成本 8$C?j\J|*
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 d td}P~
C (156)corporate appraisal 公司评估 N/i {j.=
C (157)corporate planning 公司计划 |tqYRWn0
C (158)corporate social reporting 公司社会报告 :zLeS-
C (159)corporation 股份公司 w-?|6I}T
C (160)cost 成本 |]'0z0>
C (161)cost account 成本帐户 '
C (162)cost accounting 成本会计 *zTE K:+_
C (163)cost accounting manual 成本手册 V4q v7
C (164)cost accounts calendar 成本报表的日历时间 ]q CCCI`
C (165)cost adjustment 成本调整 0>)F+QC
C (166)cost allocation 成本分配 't <hhjPqY
C (167)cost apportionment 成本分摊 drK &
C (168)cost attribution 成本归属 S^*ME*DDz
C (169)cost audit 成本审计 [ %:%C]4
C (170)cost behaviour 成本性态 DZ5QC
aA
C (171)cost benefit analysis 成本效益分析 y pV> *
C (172)cost center 成本中心 !R@s+5P)U
C (173)cost driver 成本动因
