注會(huì)《審計(jì)》英語(yǔ)常用詞匯

注會(huì)《審》英語(yǔ)常用匯1.audit

審計(jì)2.attestation3.credibility

鑒證可信賴程度4.auditoffinancialstatements財(cái)務(wù)表審計(jì)5.agreed-uponprocedures執(zhí)行定程序6.highlevelsofassurance高水平保證7.compilation編8.reliability可性9.relevance相性10.professionalskepticism職業(yè)慎11.objectivity客性12.professionalcompetence專業(yè)勝任能力13.Senior/CPA-in-charge項(xiàng)經(jīng)理14.auditengagementletter業(yè)約定書(shū)15.recurringaudit連續(xù)審計(jì)16.theclient委人17.changeCPA更注冊(cè)會(huì)計(jì)師18.theexistingCPA現(xiàn)任冊(cè)計(jì)師19.thesuccessorCPA后任冊(cè)會(huì)計(jì)師20.thepreceding前任注會(huì)計(jì)師21.issuetheauditreport出審計(jì)報(bào)告22.expert專23.theboardofdirectors董會(huì)24.knowledgeoftheentity‘business了解被審計(jì)單位情況25.assessmaterialmisstatementrisks估重大錯(cuò)報(bào)風(fēng)險(xiǎn)26.deteminethenature，timingandextentoftheauditprocedures確定計(jì)程序的性質(zhì)、時(shí)間和范圍27.ageneralknowledgeof—初步了解―――的情況28.amoreknowledge——進(jìn)一步了解的情況29.theprioryearworking前年度工作底稿30.minutesofmeeting會(huì)紀(jì)31.businessrisks經(jīng)風(fēng)險(xiǎn)32.appropriateness適性

33.accountingestimate會(huì)估計(jì)34.managementrepresentations管層聲明35.goingconcernassumption持續(xù)經(jīng)營(yíng)假設(shè)36.auditplan審計(jì)劃37.significantauditareas重審計(jì)領(lǐng)域38.error錯(cuò)誤舞40.modifiedoradditionalprocedures修或追加審計(jì)程序41.misappropriationofassets侵資產(chǎn)42.transactionswithoutsubstance虛交易43.unusualpressures異壓44.thesuspectednoncompliance嫌存在違法行為45.materialiy重性46.exceedthematerialitylevel超重要性水平47.approachthematerialitylevel接重要性水平48.anacceptablylowlevel可受水平49.theoverallfinancialstatementlevelinrelatedaccountbalancesandtransactionlevels財(cái)報(bào)表層和相關(guān)賬戶、交易層50.misstatementsoromissions報(bào)或漏報(bào)51.aggregate總52.subsequentevents期事53.adjustthefinancialstatements調(diào)整財(cái)務(wù)報(bào)表54.performadditionalauditprocedures施追加的審計(jì)程序55.auditrisk審計(jì)險(xiǎn)56.detectionrisk檢風(fēng)險(xiǎn)57.inappropriateauditopinion不當(dāng)?shù)膶徲?jì)意見(jiàn)58.materialmisstatement重大錯(cuò)報(bào)59.tolerablemisstatement可容錯(cuò)報(bào)60.theacceptablelevelofdetectionrisk接受的檢查風(fēng)險(xiǎn)61.assessedlevelofmisstatementrisk重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估水平62.simallbusiness小模企業(yè)63.accountingsystem會(huì)系64.testofcontrol控測(cè)試65.walk-throughtest穿行試66.communication溝67.flowchart流程圖

68.reperformanceofinternal重新執(zhí)行69.auditevidence審計(jì)證據(jù)70.substantiveprocedures實(shí)質(zhì)程序71.assertions認(rèn)72.esistence存73.occurrence發(fā)74.completeness完性75.rightsandobligations權(quán)利和義務(wù)76.valuationandallocation計(jì)和分?jǐn)?7.cutoff截78.accuracy準(zhǔn)性79.classification分80.inspection檢81.supervisionofcounting監(jiān)盤(pán)82.observation觀83.confirmation函84.computation計(jì)85.analyticalprocedures分析序86.vouch核對(duì)87.trace追查88.auditsampling審計(jì)抽樣89.error誤差90.expectederror預(yù)誤差91.population總92.samplingrisk抽風(fēng)險(xiǎn)93.non-samplingrisk非樣險(xiǎn)94.samplingunit抽單位95.statisticalsampling統(tǒng)計(jì)樣96.tolerableerror可容忍誤97.theriskofunderreliance信不足風(fēng)險(xiǎn)98.theriskofover信過(guò)度風(fēng)險(xiǎn)99.theriskofincorrectrejection誤風(fēng)險(xiǎn)100.theriskofincorrectacceptance誤風(fēng)險(xiǎn)101.workingtrialbalance試平衡表102.indexandcross-referencing索和交叉索引103.cashreceipt現(xiàn)收入

104.cashdisbursement現(xiàn)支出105.bankstatement銀對(duì)賬單106.bankreconciliation銀存款余額調(diào)節(jié)表107.balancesheetdate資負(fù)債表日108.netrealizablevalue可現(xiàn)凈值109.storeroom倉(cāng)110.saleinvoice銷發(fā)票111.pricelist價(jià)目112.positiveconfirmationrequest極式詢證函113.negativeconfirmationrequest消式詢證函114.purchaserequisition請(qǐng)購(gòu)115.receivingreport驗(yàn)報(bào)116.grossmargin毛117.manufacturingoverhead制造費(fèi)用118.materialrequisition領(lǐng)料119.inventory-taking存盤(pán)120.bondcertificate債121.stockcertificate股122.auditreport審報(bào)告123.entity被計(jì)單位124.addresseeoftheauditreport計(jì)報(bào)告的收件人125.unqualifiedopinion無(wú)保意見(jiàn)126.qualifiedopinion保意127.disclaimerofopinion無(wú)法示意見(jiàn)128.adverseopinion否意

A(1)ABC作業(yè)基礎(chǔ)成本計(jì)算Aoverhead已吸收制造費(fèi)用Acosting吸成本計(jì)算A賬報(bào)Apostulate會(huì)假Arelease會(huì)公告文件A會(huì)計(jì)價(jià)A承清單A(9)accountability經(jīng)營(yíng)責(zé)任概念A(yù)會(huì)職業(yè)A會(huì)計(jì)師A會(huì)計(jì)A(13)agency代成本A會(huì)基礎(chǔ)A會(huì)計(jì)手冊(cè)A會(huì)期間A會(huì)方針Areturn會(huì)報(bào)酬率A會(huì)計(jì)參照日Aperiod會(huì)參照期間A(21)accrual應(yīng)概念A(yù)(22)accrualexpenses應(yīng)計(jì)費(fèi)用A(23)acidration速動(dòng)比率酸性測(cè)試比)A購(gòu)置Aaccounting收會(huì)計(jì)A(26)activitybased作業(yè)基礎(chǔ)成本計(jì)算A(27)adjusting調(diào)事項(xiàng)A(28)administrativeexpenses行管理費(fèi)A(29)advice發(fā)通知A攤Areview分性檢查Aequivalentcost年度等量成本法Areportandaccounts年報(bào)告和報(bào)表Acost檢成本A(35)appropriationaccount盈分配賬戶A(36)articlesofassociation公章程細(xì)則A資Acover資保障A每資產(chǎn)價(jià)值A(chǔ)聯(lián)公司A(41)attainable可標(biāo)準(zhǔn)A(42)attributableprofit可屬利潤(rùn)A(43)audit審

A(44)auditreport審計(jì)報(bào)告A(45)auditing審準(zhǔn)則A(46)authorizedsharecapital額股本Ahours可小時(shí)Acosts可免成本B(49)back-to-back易貸款B倒成本計(jì)算B(51)baddebts壞帳B(52)baddebtsratio壞比率B銀行手續(xù)費(fèi)B銀行透支B銀行存款調(diào)節(jié)表B銀對(duì)賬單B破產(chǎn)B(58)basisof分?jǐn)偦A(chǔ)B批B分成本計(jì)算B市場(chǎng)風(fēng)險(xiǎn)因素B(62)bill賬單B(63)billofexchange匯票B(64)billof提B(65)billof用料預(yù)計(jì)單B(66)billpayable應(yīng)票據(jù)B(67)bill應(yīng)收票據(jù)Bcard存記錄卡B(69)bonus紅利B(70)book-keeping薄記B(71)Bostonclassification波士頓分類B(72)breakeven保圖B(73)breakevenpoint保本點(diǎn)B(74)breaking-downtime復(fù)位時(shí)間B預(yù)B預(yù)中心Ballowance預(yù)成本折讓B預(yù)算手冊(cè)B預(yù)期間Bcontrol預(yù)算控制B預(yù)生能力B制費(fèi)用Bcenter經(jīng)營(yíng)中心Bentity營(yíng)業(yè)個(gè)體Bunit經(jīng)營(yíng)單位B(86)buy-outmanagement管性購(gòu)買(mǎi)產(chǎn)權(quán)B(87)by-product副品

C(88)called-upsharecapital催股本C生能力Cratios生產(chǎn)能力比率C(91)capital資C(92)capitalassetspricing資資產(chǎn)計(jì)價(jià)模式C(93)capitalcommitment承資本C(94)capitalemployed已運(yùn)用的資本C(95)capital資支出C(96)capital資本支出核準(zhǔn)C(97)capital資支出控制C(98)capitalproposal資本支出申請(qǐng)C(99)capital資基金籌集計(jì)劃C資收Cappraisal資本投資評(píng)估C資本保全Cplanning資本資源計(jì)劃Csurplus資本盈余Cturnover資本周轉(zhuǎn)率C(106)card記卡C(107)cash現(xiàn)C(108)cashaccount現(xiàn)賬戶C(109)cashbook現(xiàn)金賬薄C(110)cash金產(chǎn)品C(111)cashflow現(xiàn)流量C(112)cash現(xiàn)金貼現(xiàn)C(113)cashflow現(xiàn)流量預(yù)算C(114)cashflowstatement現(xiàn)流量表C(115)cash現(xiàn)金分類賬C(116)cashlimit現(xiàn)限額C(117)CCA現(xiàn)時(shí)成本會(huì)C中心C(119)changeovertime變時(shí)間C特許經(jīng)濟(jì)個(gè)體C(121)cheque支C(122)chequeregister支登記薄C(123)coinanalysis零分類C分類C(125)clock工卡C代Caccounting承確認(rèn)會(huì)計(jì)C(128)common共同成本C(129)companylimitedby有擔(dān)保責(zé)任公司C(130)companylimitedshares股有限公司Cposition競(jìng)爭(zhēng)能力狀況

C概C跨業(yè)企業(yè)C一致性概念C合報(bào)表C合并會(huì)計(jì)C財(cái)C應(yīng)急計(jì)劃C(139)contingentliabilities或負(fù)債C連續(xù)生產(chǎn)C抵C(142)contractcost合成本C(143)contract合成