【精品】注会《审计》英语常用词汇

1、注会审计英语常用词汇1. audit 审计2. attestation 鉴证3. credibility 可信赖程度4. audit of financial statements 财务报表审计5. agreed-upon procedures 执行商定程序6. high levels of assurance 高水平保证7. compilation 编制8. reliability 可靠性9. relevance 相关性10. professional skepticism 职业谨慎11. objectivity 客观性12. professional competence 专业胜任能力13

2、. senior/cpa-in-charge 项目经理14. audit engagement letter 业务约定书15. recurring audit 连续审计16. the client 委托人17. change cpa更换注册会计师18. the existing cpa现任注册会计师19. the successor cpa后任注册会计师20. the preceding cpa前任注册会计师21. issue the audit report 出具审计报告22. expert 专家23. the board of directors 董事会24. knowledge of t

3、he entity ' s business 了解被审计单位情况25. assess material misstatement risks 评估重大错报风险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27. a general knowledge of初步了解的情况28. a more knowledge of进一步了解的情况29. the prior year 's working papers 以前年度工作底稿30. minutes of meetin

4、g 会议纪要31. business risks 经营风险32. appropriateness 适当性33. accounting estimate 会计估计34. management representations 管理层声明35> going concern assumption 持续经营假设36. audit plan审计计划37. significant audit areas 重点审计领域3& error 错误39. fraud 舞弊40. modified or additional procedures 修改或追加审计程序41. misappropriation

5、 of assets 侵 占资产42. transactions without substance 虚假交易43. unusual pressures 异常压力44. the suspected noncompl iance 涉嫌存在违法行为45. material iy 重要性46. exceed the material i ty level 超过重要性水平47. approach the materiality level 接近重要性水平4& an acceptably low level 可接受水平49.the overal1 financial statement 1eve

6、l and in related account balances and transaction levels财务报表层和相关账户、交易层50 misstatements or omi ssions 错扌艮或漏扌li51. aggregate 总计52. subsequent events 期后事项53. adjust the financial statements 调整财务报表54. perform additional audit procedures 实施追加的审计程序55. audit risk审计风险56. detection risk 检查风险57. inappropriate

7、 audit opinion 不适当的审计意见5& material misstatement 重大的错报59. tolerable misstatement 可容忍错报60. the acceptable level of detection risk 可接受的检查风险61. assessed level of material misstatement risk 重大错报风险的评估水平62. simall business 小规模企业63. accounting system 会计系统64. test of control 控制测试65. walk-through test 穿行测

8、试66. communication 沟通67. flow chart 流程图68. rcpcrformanee of internal control 重新执行69. audit evidence 审计证据70. substantive procedures 实质性程序71. assertions 认定72. esi stence 存在73. occurrence 发生74. completeness 完整性75. rights and obligations 权利和义务76. valuation and allocation 计价和分摊77. cutoff 截止78. accuracy 准

9、确性79. classification 分类80. inspection 检查81. supervision of counting 监盘82. observation 观察83. conf irmation 函证84. computati on 计算85. analytical procedures 分析程序86. vouch 核对87. trace 追查88. audit sampling 审计抽样89. error 误差90. expected error 预期误差91. population 总体92. sampling risk 抽样风险93. non- sampling risk

10、 非抽样风险94. sampl ing unit 抽样单位95. stat istical sampl ing 统计抽样96. tolerable error 可容忍误差97. the risk of under reliance 信赖不足风险98. the risk of over reliance 信赖过度风险99. the risk of incorrect rejection 误拒风险100. the risk of incorrect acceptance 误受风险101. working trial balance 试算平衡表102. index and cross-referen

11、cing 索引和交叉索引103. cash receipt 现金收入104. cash disbursement 现金支出105. bank statement 银行对账单106. bank reconciliation银行存款余额调节表107. balance sheet date 资产负债表日108. net realizable value 可变现净值109. storeroom 仓库110. sale invoice 销售发票111. price list 价目表112. positive confirmation request 积极式询证函113. negative confinn

12、ation request 消极式询证函114. purchase requisition 请购单115. receiving report 验收报告116. gross margin 毛利117. manufactuning overhead 制造费用118. material requisition 领料单119. inventory-taking 存货盘点120. bond certificate 债券121. stock certificate 股票122. audi t report 审计报告123. entity被审计单位124. addressee of the audit re

13、port 审计报告的收件人125. unqual ified opinion 无保留意见126. qualified opinion 保留意见127. disclaimer of opinion 无法表示意见12& adverse opinion 否定意见a(1)abc作业基础成本计算a (2)absorbed overhead已吸收制造费用a (3)absorption costing 吸收成本计算a (4)account账户，报表a (5)accounting postulate 会计假设a (6)accounting series release 会计公告文件a (7)accou

14、nting valuation 会计计价a (8)account sale 承销清单a (9)accountability concept 经营责任概念a (lo)accountancy 会计职业a (1 l)accounlant 会计师a (12)accounting 会计a (13)agency cost 代理成本a (14)accounting bases 会计基础a (15)accounting manual 会计手册a (16)accounting period 会计期间a (i7)accounting policies 会讣方针a (18)accounting rate of re

15、turn 会计报酬率a (19)accounting reference date 会计参照口a (2()accounting reference period 会计参照期间a (21 )accrual concept 应计概念a (22)accrual expenses 应汁费用a (23)acid test ration速动比率(酸性测试比率)a (24)acquisition 购置a (25)acquisition accounting 收购会计a (26)activity based accounting 作业基础成木计算a (27)adjusting events 调整事项a (28

16、)administrative expenses 彳亍政管理费a (29)advice note 发货通知a (30)amortization 摊销a (31)analytical review 分析性检查a (32)annual equivalent cost 年度等量成本法a (33)annual report and accounts 年度报告和报表a (34)appraisal cost 检验成本a (35)appropriation account 盈余分配账户a (36)articles of association 公司章程细则a (37)assets 资产a (38)asset

17、s cover 资产保障a (39)asset value per share 每股资产价值a (40)associated company 联营公司a (41 )attainable standard 可达标准a (42)attributable profit 可归属利润a (43)audit 审计a (44)audit report 审计报告a (45)auditing standards 审计准则a (46)authorized share capital 额定股本a (47)available hours 可用小时a (48)avoidable costs 可避免成本b (49)bac

18、k-to-back loan 易币贷款b (50)backflush accounting 倒退成本计算b (51)bad debts 坏帐b (52)bad debts ratio 坏帐比率b (53)bank charges 银行手续费b (54)bank overdraft 银行透支b (55)bank reconciliation 银行存款调节表b (56)bank statement 银行对账单b (57)bankruptcy 破产b (58)basis of apportionment 分摊基础b (59)batch 批量b (60)batch costing分批成本计算b (61

19、 )beta factor b(市场)风险因素b (62)bill 账单b (63)bill of exchange 汇票b (64)bill of landing 提单b (65)bill of materials 用料预计单b (66)bill payable 应付票据b (67)bill receivable 应收票据b (68)bin card存货记录卡b (69)bonus 红利b (70)book-keeping 薄记b (71)boston classification 波士顿分类b (72)breakeven chart 保本图b (73)breakeven point 保木点

20、b (74)breaking-down time 复位时间b (75)budget 预算b (76)budget center 预算屮心b (77)budget cost allowance 预算成本折让b (78)budget manual 预算手册b (79)budget period 预算期间b (80)budgetary control 预算控制b (81)budgeted capacity 预算生产能力b (82)burden制造费用b (83)business center 经营屮心b (84)business entity 营业个体b (85)business unit 经营单位

21、b (86)buy-out management 管理性购买产权b (87)by-product 副产品c (88)called-up share capital 催缴股本c (89)capacity 生产能力c (90)capacity ratios 生产能力比率c (91)capital 资本c (92)capital assets pricing model 资本资产计价模式c (93)capital commitment 承诺资本c (94)capital employed 已运用的资本c (95)capital expenditure 资本支出c (96)capital expend

22、iture authorization 资本支出核准c (97)capital expenditure control 资本支出控制c (98)capilal expenditure proposal 资本支出申请c (99)capital funding planning 资本基金筹集计划c (loo)capital gain 资本收益c (lol)capital investment appraisal 资本投资评估c (102)capital maintenance 资本保全c (103)capilal resource planning 资本资源计划c (104)capital sur

23、plus 资本盈余c (105)capital turnover 资本周转率c (106)card 记录卡c (107)cash 现金c (108)cash account 现金账户c (109)cash book 现金账薄c (110)cash cow 金牛产品c (111 )cash flow 现金流量c (112)cash discounted 现金贴现c (113)cash flow budget 现金流量预算c (114)cash flow statement 现金流量表c (115)cash ledger 现金分类账c (116)cash limit 现金限额c(117)cca现时

24、成本会计c (118)center 中心c (119)changeover time 变更吋间c (120)chartered entity 特许经济个体c (121)cheque 支票c (122)cheque register 支票登记薄c (123)coin analysis 零钱分类c (124)classification 分类c (125)clock card 工时卡c(126)code 代码c (127)commitment accounting 承诺确认会计c (128)common cost 共同成本c (129)company limited by guarantee 有限

25、担保责任公司c (130)company limited shares 股份有限公司c (131)competitive position 竞争能力状况c (132)concept 概念c (133)conglomerate 跨行业企业c (134)consistency concept 一致性概念c (135)consolidated accounts 合并报表c (136)consolidation accounting 合并会计c (137)consortium 财团c (138)contingency plan 应急计划c (139)contingent liabilities 或有负债c (140)continuous operation 连续生产c (141)contra 抵消c (142)contract cost 合同成木c (143)contract costing 合同成本计算c (144)contribution 贡献毛益c (145 contribution centre 贡献中心c (146)contribu