cpa 会计,审计英语终极版
CPA英语词汇通关必备手册(审计1-4)
Auditing审计PARTⅠChina Code of Ethics for Certified Public Accountants第一部分职业道德守则1．appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职2．fundamental principles 基本原则3．professional ethics 职业道德integrity 诚信objectivity / subjectivity 客观性/主观性professional competence and due care 专业胜任能力和应有的关注confidentiality 保密professional behavior 职业行为4．independence 独立性bias 偏见5．safeguard 防范措施6．self-interest 自身利益loans and guarantees 贷款和担保close business relationships 密切的商业关系employment with an audit client 与审计客户发生雇佣关系family and personal relationships 家庭和私人关系gifts and hospitality 礼品和款待lowball （向顾客）虚报低价7．self-review 自我评价8．advocacy 过度推介9．familiarity 亲密关系10．intimidation 外在压力11．conflict of interest 利益冲突12．client acceptance 接受客户关系engagement acceptance 承接业务changes in a professional appointment 客户变更委托13．second opinion 第二次意见14．custody of client assets 保管客户资产15．terminate （使）终结；（使）结束；解雇eliminate 消除，排除16．solicit 招揽；征求17．network 网络network firms 网络事务所18．public interest entities 公共利益实体audit client that are public interest entities 属于公共利益实体的审计客户19．related entities 关联实体20．engagement period 业务期间21．financial interest 经济利益22．close family member 其他近亲属immediate family 主要近亲属23．temporary staff assignments 临时借出员工24．the member of the audit team that recently served as a director, officer or specific employee of the audit client （审计项目组成员）最近曾任审计客户的董事、高级管理人员或特定员工25．acting as a director or officer of the audit client 兼任审计客户的董事或高级管理人员26．long association with an audit client 与审计客户存在长期业务关系27．provision of non-assurance services to audit clients 为审计客户提供非鉴证业务28．valuation services 评估服务taxation services 税务服务internal audit services 内部审计服务IT systems services 信息技术系统服务litigation support services 诉讼支持服务legal services 法律服务recruiting services 招聘服务corporate finance services 公司理财服务29．overdue fee 逾期收费contingent fee 或有收费referral fee 介绍费30．compensation and evaluation policies 薪酬和业绩评价政策31．actual or threatened litigation 诉讼或诉讼威胁32．nomination 任命；指派；提名33．client screening 客户甄别，客户筛选34．successor auditor 后任注册会计师present auditor 现任注册会计师predecessor auditor 前任注册会计师PART ⅡFundamentals to Audit35．audit 审计auditor 审计师；审计人员audit objective 审计目标audit plan 审计计划audit strategy 审计策略audit evidence 审计证据audit resources 审计资源36．audit risk 审计风险inherent risk 固有风险control risk 控制风险detection risk 检查风险risk of material misstatements 重大错报风险Audit risk=Inherent risk ×Control risk ×Detection risk 37．misstatement 错报；虚假陈述factual misstatement 事实错报judgmental misstatement 判断错报projected misstatement 推断错报38．error 错误（无意识做错）39．manual voucher 手工传票；手工凭证electric voucher 电子传票；电子凭证40．contradiction 矛盾，对立，反驳，否认inconsistent 矛盾的，不一致的consistent with 与……一致，符合41．acceptable 可接受的unacceptable 不可接受的42．professional skepticism 职业怀疑professional judgment 职业判断43．combined approach 综合性方案44．sufficient 充分的，足够的sufficiency 充足，充分性adequate 充足的，足够的adequacy 充足，足够，适当45．appropriate 适当的；占用、拨出appropriateness 恰当，适当appropriation 拨款，挪用relevant 相关的relevance 相关，相关性reliable 可靠的reliability 可靠性，可靠程度46．available 可得到的，可利用的availability 可得性，可用性，有效性47．aggregate 合计，集合，总体，集合体；合计的、集合的48．proficiency 熟练，精通49．assertion 认定rights and obligations 权利和义务valuation and allocation 计价和分摊existence 存在occurrence 发生completeness 完整性accuracy 准确性classification and understandability 分类和可理解性cut-off 截止presentation 列报disclosure 披露50．CAATs(Computer-Assisted Audit Techniques) 计算机辅助审计技术51．application control 应用控制general control 一般52．NET(nature, extent and timing) 性质、范围和时间安排53．explicit 明确的，清楚的；直率的implicit 暗示的；含蓄的54．audit sampling 审计抽样statistical sampling 统计抽样non-statistical sampling 非统计抽样attribute sampling 属性抽样variable sampling 变量抽样55．population （抽样）总体sample 样本；例子；样品；取样sample size 样本量；样本大小56．sampling risk 抽样风险non-sampling risk 非抽样风险57．random selection 随机数选样systematic selection 系统选样haphazard selection 随意选样58．tolerable misstatement 可容忍错报tolerable rate of deviation 可容忍偏差率59．stratification 分层60．PPS Sampling(Probability-Proportional-to-Size Sampling) 概率比例规模抽样61．materiality 重要性material 重要的；实质性的62．truth and fairness 真实公允63．acknowledge 承认，认可；告知已收到acknowledge receipt 确认收到；证实收到64．judgment 判断；辨别力65．justify 证明……是正当的justification 理由；认为有理66．omission 漏报67．audit documentation 审计工作底稿working papers 审计工作底稿68．audit file 审计档案permanent audit file 永久性档案current audit file 当期档案69．audit procedure 审计程序inspection of tangible assets 有形资产的检查inspection of documentation or records 文档和记录的检查inquiry=enquiry 询问analytical procedures 分析性程序analytical review 分析性复核70．staff 职员，工作人员audit staff 审计工作人员audit staffing 审计工作人员配备71．audit engagement letter=letter of engagement 审计业务约定书72．audit trail 审计线索73．audit approach 审计方法（论）74．schedule=timetable 时间表，计划表；一览表75．entity 主体，实体76．reasonable assurance 合理保证inherent limitation 固有局限性77．confirmation 函证；确认，证实positive confirmation 积极函证negative confirmation 消极函证78．audit engagement 审计业务review engagement 审阅业务agreed-upon procedures （执行）商定程序compilation engagement 代编财务信息79．assurance engagement 鉴证业务80．accountability 负责responsibility 责任81．stewardship 管理工作82．those charged with governance 公司治理层corporate governance 公司治理83．deficiency 缺乏，不足；缺陷，缺点84．enhance the credibility 增强可信性85．exemption 豁免，免除；免税PART ⅢAuditing Procedures第三部分审计测试流程86．substantive procedure 实质性程序analytical procedure 分析程序87．internal control 内部控制test of control 控制测试implementation of control 控制实施segregation of duties 职责分离88．internal control system 内部控制制度control environment 控制环境entity’s risk assessment process 被审计单位风险评估过程information system relevant to financial reporting 与财务报告相关的系统信息control activities 控制活动monitoring of controls 对控制的监督detective control/preventative control 检查性控制/预防性控制89．risk assessment procedures 风险评估程序risk identification 风险识别responding to the assessed risks/responding to the risk assessment 针对评估的风险采取应对措施90．management bias 管理层偏向impartial 公平的，公正的，不偏不倚的91．account balance 账户余额classes of transactions 各类交易92．likelihood 可能性，可能93．authority 授权，权限；权力，职权authorize 授权，批准authentication 证明，认证；身份验证94．interim and final audits 期中和期末审计95．charges and commitments 费用和承诺96．predict 预测，预知predictability 可预测性；可预见性predictable 可预见的；可预测的97．narrative note 文字说明questionnaire 调查表，问卷flowchart 流程图checklist 清单，检查表98．implication 暗示；含义99．susceptible 易受影响的100．material weakness 重大缺陷；重大弱点101．overstatement 多计，虚增；夸大understatement 少报；保守的陈述102．significant risk 特别风险103．unusual transaction 非常规交易104．abnormal 异常的105．walk-through test 穿行测试PART ⅣTransaction Cycles第四部分交易循环106．cycle approach 循环法account approach 账户法107．sales and receivables cycle 销售和应收账款循环purchases and payables cycle 采购和应付账款循环requisition 请购，请购单procurement 采购；获得，取得108．sales system 销售系统selling(authorization) 销售（授权）goods outwards(custody) 发货（保管）109．perpetual inventory system 永续盘存制110．physical inventory counts 存货盘点111．obsolete 淘汰，废弃；过时的，淘汰的，老式的obsolescence 过时，陈旧112．goods received notes(GRNs) 收货单，验货单goods dispatched notes(GDNs) 发货单dispatch 派遣，分配113．reimburse 清偿；偿还，赔偿reimbursement清偿，偿付；偿还，退还remit 汇款remittance 汇款114．teeming and lading 截留移用，挪用现金window dressing 粉饰115．sequence 顺序，序列numerical sequence 数字顺序116．letter of authority 授权书117．negotiable securities 可流通证券，有价证券118．bank reconciliation 银行存款余额调节表bank statement 银行存款余额对账单cash count 现金盘点119．coherence 一致，连贯性120．accounting records 会计分录121．sales invoices 销售发票122．shipping documents 运输单据123．source documents 原始凭证；交易凭证124．supervision of physical inventory count 监盘125．accounting estimates 会计估计鉴于大家都没有联合起来进行整理，楼主一人整理实在耽误学习时间。
注册会计师审计专业术语中英对照
注册会计师审计专业术语中英对照CPA《审计》考试英文答题常用词汇：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pilation 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.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 the 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 meeting 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38.error 错误39.fraud舞弊40.modified or additional procedures 修改或追加审计程序41.misappropriation of assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 异常压力44.the suspected noncompliance 涉嫌存在违法行为45.materiality 重要性46.exceed the materiality level 超过重要性水平47.approach the materiality level 接近重要性水平48.an acceptably low level 可接受水平49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 错报或漏报51.aggregate 总计52.subsequent events/events after the balance sheet date 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 audit opinion 不适当的审计意见58.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.control test/test of control 控制测试65.walk-through test 穿行测试munication 沟通67.flow chart 流程图68.reperformance 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.existence 存在73.occurrence 发生pleteness 完整性75.rights and obligations 权利和义务76.valuation and allocation 计价和分摊77.cut-off 截止78.accuracy 准确性79.classification 分类80.inspection 检查81.supervision of counting /physical inspection 监盘82.observation 观察83.confirmation 函证putation 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 非抽样风险94.sampling unit 抽样单位95.statistical sampling 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-referencing 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 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 confirmation 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.manufacturing 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.audit report 审计报告123.entity 被审计单位124.addressee of the audit report 审计报告的收件人125.unqualified opinion 无保留意见126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见128.adverse opinion否定意见其他相关词汇：注册会计师审计CPA audit内部审计internal audit政府审计public sector audit账项基础审计accounting number-based audit风险导向审计方法risk-oriented audit approach普华永道Princewater – houseCoopers安永Ernst & Young毕马威KPMG德勤Deloitte Touche Tohmatsu安达信Arthur Anderson安然Enron世通worldcom有限责任公司制limited liability companies, LLCs有限责任合伙制limited liability partnerships, LLPs国际会计师联合会IFAC国际审计和鉴证准则理事会IAASB美国注册会计师协会AICPA中国注册会计师协会CICPA鉴证业务assurance services审阅业务review其他鉴证业务audit related services注册会计师的法律责任Professional responsibility“深口袋”理论deep-pocket theory创新会计处理creative accounting诉讼爆炸litigation explosion违约breach the contract过失negligence/Misconduct欺诈cheat / illegal acts舞弊fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies.差错error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.国际趋同global convergence /international convergence技术准则technical standards注册会计师职业道德规范code of ethics for professional accountants/Rules of professional conduct全面质量管理quality control of audit独立independence公正integrity应有关注due care职业怀疑态度an attitude of professional skepticism保密confidentiality confidence职业行为professional conduct保持实质上的独立和形式上的独立The member is, and is seen to be independent费用fee佣金commission经济利益interest经济利益的冲突conflicts of interest更换会计师事务所Changes in professional appointments审计目标audit objectives财务报表认定：financial statement assertions准确性和计价measurement and valuation分类和可理解性classification and understandability列报和披露presentation and disclosure审计任务约定书the letter of engagement管理层声明书report of the directors’ responsibilities for the financial statement审计工作底稿audit working paper审计记录audit records计划工作planning重要性materiality：information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements.重大错报风险risk of material misstatement in audit report报表层次重大错报material misstatement on level of financial statement认定层次重大错报material misstatement on level of assertion风险评估risk evaluation分析复核程序analytical review procedures内部控制internal control局限性limitation控制环境control environment信息系统与沟通information system and communication符合性测试compliance test非统计抽样non-statistical sampling销售与收款循环审计Sales and receivables cycle采购与付款循环审计Purchases and payables cycle存货与仓储循环审计Inventory recording cycle筹资与投资循环审计Investment and finance cycle货币资金审计Audit of monetary assets完成审计工作finish the audit work期初余额opening balance或有事项contingent evens标题title收件人receiver引言段introduction管理层对财务报表的责任段management’s responsibility for the financial statements 注册会计师的责任段auditor’s responsibility审计意见段opinion注册会计师的签名和盖章auditor’s signature会计师事务所的名称、地址和盖章auditor’s address报告日期date of the Auditor’s report无保留意见审计报告unqualified audit report非无保留意见审计报告modified audit report。
注册会计师考试《审计》英文附加题及答案
注册会计师考试《审计》英文附加题及答案1. Assurance engagements and external audit保证约定和外部审计Materiality， true and fair presentation， reasonable assurance物质性，真实公平的描述，合理的保证Appointment， removal and resignation of auditors审计人员的的任命、免职和辞职Types of opinion： unmodified opinion， modified opinion，adverse opinion， disclaimer of opinion意见类型：无保留意见，保留意见，否定意见，拒绝表示意见Professional ethics： independence， objectivity， integrity，professional competence， due care， confidentiality， professional behavior职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为Engagement letter约定书(委托书)2. Planning and risk assessment规划和风险评估General principles一般原则Plan and perform audits with an attitude of professional skepticism持专业的怀疑态度计划和执行审计工作Audit risks = inherent risk ×control risk ×det ection risk 审计风险=内在风险*控制风险*检查风险Risk-based approach基于风险的办法Understanding the entity and knowledge of the business了解商业的实质和知识Assessing the risks of material misstatement and fraud评估材料错报和舞弊的风险Materiality (level)， tolerable error重要性(级别)，可容忍误差Analytical procedures分析程序Planning an audit规划审计工作Audit documentation： working papers审计文件：工作底稿The work of others其他机构的文件Rely on the work of experts依靠专家的工作Rely on the work of internal audit依靠内部审计工作3. Internal control内部控制The evaluation of internal control systems对内部控制系统的.评估Tests of control控制测试Substantive procedures (time， nature， extent)实质性程序(时间，性质，程度)Transaction cycles： revenue， purchases， inventory， etc.交易周期：收入，采购，库存等。
CPA会计英语讲义
会计英语【字体：大中小】【打印】Ⅰ.背景介绍中国注册会计师协会决定在今年的中国注册会计师资格考试会计科、审计科加试10分英语试题,并将该成绩纳入最后考试的总成绩,也即110分的试卷60分及格。
该安排看似突然,实际上代表了一个趋势,就是要全面提升中国注册会计师的语言水平,进而达到中西合璧,融会贯通,取长补短,为我所用的目的。
针对此变化,广大考生应该做到:稳定情绪调整心态振奋精神悉心备考该考试变化对广大考生的参考并未产生实质性的不利影响。
所以应该充满自信,不要出现急躁、不安情绪！积极应对！从积极方面来看待这个趋势和变化！Ⅱ.考试题型预测目前获得的关于这10分英语考试最新的信息为:1.一道题2.主观题3.专业题分析:正是针对此次考试‚三题‛的特点,我们预测此次考试极有可能的题型如下:1.名词解释2.简答题3.翻译（英汉互译）4.案例分析这四类题型都会很好地体现‚三题‛精神。
会计科考试体系是在中国会计准则（CAS）与国际会计准则（IAS/IFRS）趋同的背景下考察英文水平的;趋同不是等同,所以考察具体某些业务的分录的可能性虽然存在，但是不大；更重要考察的是一些‚务虚‛的内容,即理论或文字表述的内容。
辅导大体安排TIME SCHEDULE MEMO1-1.5hrs 题型分析对每类题型结合具体实例进行说明,并讲解答题技巧2.5-3hrs 考点预测结合题型对可能考查的内容进行预测讲解该项英语考试对书面表达的要求在英语四级水平。
该项考前紧急冲刺辅导时间紧,任务重,不是零起点辅导,需要有一定的英语基础。
Ⅲ.内容讲解考试题型极有可能的题型如下:案例分析名词解释简答题翻译案例分析是在名词解释、简答题和翻译基础上构建起来的,是这三种题型的综合,因此,在分别介绍各种题型后,将着重研读案例分析及应对策略和答题技巧。
目前2006版中国会计准则（CAS 2006）和国际会计准则体系大体趋同,但在诸多细节上仍存在差异。
要么是国情特点决定的,要么是引进的新的理念。
CPA英语词汇通关必备手册(审计1-4)
Auditing审计PARTⅠChina Code of Ethics for Certified Public Accountants第一部分职业道德守则1．appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职2．fundamental principles 基本原则3．professional ethics 职业道德➢integrity 诚信➢objectivity / subjectivity 客观性/主观性➢professional competence and due care 专业胜任能力和应有的关注➢confidentiality 保密➢professional behavior 职业行为4．independence 独立性➢bias 偏见5．safeguard 防范措施6．self-interest 自身利益➢loans and guarantees 贷款和担保➢close business relationships 密切的商业关系➢employment with an audit client 与审计客户发生雇佣关系➢family and personal relationships 家庭和私人关系➢gifts and hospitality 礼品和款待➢lowball （向顾客）虚报低价7．self-review 自我评价8．advocacy 过度推介9．familiarity 亲密关系10．intimidation 外在压力11．conflict of interest 利益冲突12．client acceptance 接受客户关系➢engagement acceptance 承接业务➢changes in a professional appointment 客户变更委托13．second opinion 第二次意见14．custody of client assets 保管客户资产15．terminate （使）终结；（使）结束；解雇➢eliminate 消除，排除16．solicit 招揽；征求17．network 网络➢network firms 网络事务所18．public interest entities 公共利益实体➢audit client that are public interest entities 属于公共利益实体的审计客户19．related entities 关联实体20．engagement period 业务期间21．financial interest 经济利益22．close family member 其他近亲属➢immediate family 主要近亲属23．temporary staff assignments 临时借出员工24．the member of the audit team that recently served as a director, officer or specific employee of the audit client （审计项目组成员）最近曾任审计客户的董事、高级管理人员或特定员工25．acting as a director or officer of the audit client 兼任审计客户的董事或高级管理人员26．long association with an audit client 与审计客户存在长期业务关系27．provision of non-assurance services to audit clients 为审计客户提供非鉴证业务28．valuation services 评估服务➢taxation services 税务服务➢internal audit services 内部审计服务➢IT systems services 信息技术系统服务➢litigation support services 诉讼支持服务➢legal services 法律服务➢recruiting services 招聘服务➢corporate finance services 公司理财服务29．overdue fee 逾期收费➢contingent fee 或有收费➢referral fee 介绍费30．compensation and evaluation policies 薪酬和业绩评价政策31．actual or threatened litigation 诉讼或诉讼威胁32．nomination 任命；指派；提名33．client screening 客户甄别，客户筛选34．successor auditor 后任注册会计师➢present auditor 现任注册会计师➢predecessor auditor 前任注册会计师PART ⅡFundamentals to Audit35．audit 审计➢auditor 审计师；审计人员➢audit objective 审计目标➢audit plan 审计计划➢audit strategy 审计策略➢audit evidence 审计证据➢audit resources 审计资源36．audit risk 审计风险➢inherent risk 固有风险➢control risk 控制风险➢detection risk 检查风险➢risk of material misstatements 重大错报风险➢Audit risk=Inherent risk ×Control risk ×Detection risk 37．misstatement 错报；虚假陈述➢factual misstatement 事实错报➢judgmental misstatement 判断错报➢projected misstatement 推断错报38．error 错误（无意识做错）39．manual voucher 手工传票；手工凭证➢electric voucher 电子传票；电子凭证40．contradiction 矛盾，对立，反驳，否认➢inconsistent 矛盾的，不一致的➢consistent with 与……一致，符合41．acceptable 可接受的➢unacceptable 不可接受的42．professional skepticism 职业怀疑➢professional judgment 职业判断43．combined approach 综合性方案44．sufficient 充分的，足够的➢sufficiency 充足，充分性➢adequate 充足的，足够的➢adequacy 充足，足够，适当45．appropriate 适当的；占用、拨出➢appropriateness 恰当，适当➢appropriation 拨款，挪用➢relevant 相关的➢relevance 相关，相关性➢reliable 可靠的➢reliability 可靠性，可靠程度46．available 可得到的，可利用的➢availability 可得性，可用性，有效性47．aggregate 合计，集合，总体，集合体；合计的、集合的48．proficiency 熟练，精通49．assertion 认定➢rights and obligations 权利和义务➢valuation and allocation 计价和分摊➢existence 存在➢occurrence 发生➢completeness 完整性➢accuracy 准确性➢classification and understandability 分类和可理解性➢cut-off 截止➢presentation 列报➢disclosure 披露50．CAATs(Computer-Assisted Audit Techniques) 计算机辅助审计技术51．application control 应用控制➢general control 一般52．NET(nature, extent and timing) 性质、范围和时间安排53．explicit 明确的，清楚的；直率的➢implicit 暗示的；含蓄的54．audit sampling 审计抽样➢statistical sampling 统计抽样➢non-statistical sampling 非统计抽样➢attribute sampling 属性抽样➢variable sampling 变量抽样55．population （抽样）总体➢sample 样本；例子；样品；取样➢sample size 样本量；样本大小56．sampling risk 抽样风险➢non-sampling risk 非抽样风险57．random selection 随机数选样➢systematic selection 系统选样➢haphazard selection 随意选样58．tolerable misstatement 可容忍错报➢tolerable rate of deviation 可容忍偏差率59．stratification 分层60．PPS Sampling(Probability-Proportional-to-Size Sampling) 概率比例规模抽样61．materiality 重要性➢material 重要的；实质性的62．truth and fairness 真实公允63．acknowledge 承认，认可；告知已收到➢acknowledge receipt 确认收到；证实收到64．judgment 判断；辨别力65．justify 证明……是正当的➢justification 理由；认为有理66．omission 漏报67．audit documentation 审计工作底稿➢working papers 审计工作底稿68．audit file 审计档案➢permanent audit file 永久性档案➢current audit file 当期档案69．audit procedure 审计程序➢inspection of tangible assets 有形资产的检查➢inspection of documentation or records 文档和记录的检查➢inquiry=enquiry 询问➢analytical procedures 分析性程序➢analytical review 分析性复核70．staff 职员，工作人员➢audit staff 审计工作人员➢audit staffing 审计工作人员配备71．audit engagement letter=letter of engagement 审计业务约定书72．audit trail 审计线索73．audit approach 审计方法（论）74．schedule=timetable 时间表，计划表；一览表75．entity 主体，实体76．reasonable assurance 合理保证➢inherent limitation 固有局限性77．confirmation 函证；确认，证实➢positive confirmation 积极函证➢negative confirmation 消极函证78．audit engagement 审计业务➢review engagement 审阅业务➢agreed-upon procedures （执行）商定程序➢compilation engagement 代编财务信息79．assurance engagement 鉴证业务80．accountability 负责➢responsibility 责任81．stewardship 管理工作82．those charged with governance 公司治理层➢corporate governance 公司治理83．deficiency 缺乏，不足；缺陷，缺点84．enhance the credibility 增强可信性85．exemption 豁免，免除；免税PART ⅢAuditing Procedures第三部分审计测试流程86．substantive procedure 实质性程序➢analytical procedure 分析程序87．internal control 内部控制➢test of control 控制测试➢implementation of control 控制实施➢segregation of duties 职责分离88．internal control system 内部控制制度➢control environment 控制环境➢entity’s risk assessment process 被审计单位风险评估过程➢information system relevant to financial reporting 与财务报告相关的系统信息➢control activities 控制活动➢monitoring of controls 对控制的监督➢detective control/preventative control 检查性控制/预防性控制89．risk assessment procedures 风险评估程序➢risk identification 风险识别➢responding to the assessed risks/responding to the risk assessment 针对评估的风险采取应对措施90．management bias 管理层偏向➢impartial 公平的，公正的，不偏不倚的91．account balance 账户余额➢classes of transactions 各类交易92．likelihood 可能性，可能93．authority 授权，权限；权力，职权➢authorize 授权，批准➢authentication 证明，认证；身份验证94．interim and final audits 期中和期末审计95．charges and commitments 费用和承诺96．predict 预测，预知➢predictability 可预测性；可预见性➢predictable 可预见的；可预测的97．narrative note 文字说明➢questionnaire 调查表，问卷➢flowchart 流程图➢checklist 清单，检查表98．implication 暗示；含义99．susceptible 易受影响的100．material weakness 重大缺陷；重大弱点101．overstatement 多计，虚增；夸大➢understatement 少报；保守的陈述102．significant risk 特别风险103．unusual transaction 非常规交易104．abnormal 异常的105．walk-through test 穿行测试PART ⅣTransaction Cycles第四部分交易循环106．cycle approach 循环法➢account approach 账户法107．sales and receivables cycle 销售和应收账款循环➢purchases and payables cycle 采购和应付账款循环➢requisition 请购，请购单➢procurement 采购；获得，取得108．sales system 销售系统➢selling(authorization) 销售（授权）➢goods outwards(custody) 发货（保管）109．perpetual inventory system 永续盘存制110．physical inventory counts 存货盘点111．obsolete 淘汰，废弃；过时的，淘汰的，老式的➢obsolescence 过时，陈旧112．goods received notes(GRNs) 收货单，验货单➢goods dispatched notes(GDNs) 发货单➢dispatch 派遣，分配113．reimburse 清偿；偿还，赔偿➢reimbursement清偿，偿付；偿还，退还➢remit 汇款➢remittance 汇款114．teeming and lading 截留移用，挪用现金➢window dressing 粉饰115．sequence 顺序，序列➢numerical sequence 数字顺序116．letter of authority 授权书117．negotiable securities 可流通证券，有价证券118．bank reconciliation 银行存款余额调节表➢bank statement 银行存款余额对账单➢cash count 现金盘点119．coherence 一致，连贯性120．accounting records 会计分录121．sales invoices 销售发票122．shipping documents 运输单据123．source documents 原始凭证；交易凭证124．supervision of physical inventory count 监盘125．accounting estimates 会计估计鉴于大家都没有联合起来进行整理，楼主一人整理实在耽误学习时间。
内部审计-Chapter02TheCPAProfession审计学英文版 精
Certified Public Accounting Firms
Big Four international firms National firms Regional and large local firms Small local firms
Activities of CPA Firms
They also use the Internet to connect their global professional staff.
Firms take advantage of online resources and databases to help their staffs stay current on emerging business and standards-setting issues.
The CPA Profession Chapter 2
Learning Objective 1
Describe the nature of CPA firms, what they do, and their structure.
Certified Public Accounting Firms
Sarbanes-Oxley Act
This Act is considered by many observers to be the most important legislation affecting the auditing profession since the 1930s.
The provisions of the Act apply to publicly held companies and their audit firms.
2019年注会考试英语附加题审计会计word精品文档36页
词汇中英对照一、资产assets1、流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products第 1 页1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid （or input tax）1282 留抵税额excess V AT paid （or overpaid V A T）1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主（股东）往来owners^（stockholders^）current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2、基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund （or sinking fund）1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments 3、固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机（器）具及设备machinery and equipment1441 机（器）具machinery1448 机（器）具-重估增值machinery - revaluation increments1449 累积折旧-机（器）具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment 16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs第 3 页178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other二、负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings（debt）2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额V AT received（or output tax）2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities第 5 页2292 递延兑换利益deferred foreign exchange gain2293 业主（股东）往来owners^ current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢（折）价premium（discount）on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other三、业主权益owners^ equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余（或累积亏损）retained earnings （accumulated deficit）331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余（或累积亏损）retained earnings-unappropriated （or accumulated deficit）3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest四、损益类4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue第 7 页417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other 5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold 512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies （expense）5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage （expenses）5157 修缮费repair（s）and maintenance （expense ） 5158 包装费packing expenses5161 水电瓦斯费utilities （expense）5162 保险费insurance （expense）5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal （expenses）5173 职工福利employee benefits/welfare5176 训练费training （expense）5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies （expense）6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage （expenses）6157 修缮费repair（s）and maintenance （expense）6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities （expense）6162 保险费insurance （expense）6164 交际费entertainment （expense）6165 捐赠donation （expense）6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal （expenses）6173 职工福利employee benefits/welfare6175 佣金支出commission （expense）6176 训练费training （expense）6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel第 9 页6255 运费shipping expenses,freight6256 邮电费postage （expenses）6257 修缮费repair（s）and maintenance （expense）6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities （expense）6262 保险费insurance （expense）6264 交际费entertainment （expense）6265 捐赠donation （expense）6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal （expenses）6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission （expense）6276 训练费training （expense）6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage （expenses）6357 修缮费repair（s）and maintenance （expense）6361 水电瓦斯费utilities （expense）6362 保险费insurance （expense）6364 交际费entertainment （expense）6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal （expenses）6373 职工福利employee benefits/welfare6376 训练费training （expense）6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income（expense）71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market 753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories 7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用（或利益）income tax expense （or benefit）81 所得税费用（或利益）income tax expense （or benefit）811 所得税费用（或利益）income tax expense （or benefit）8111 所得税费用（或利益）income tax expense （or benefit）9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain（loss）from discontinued operations911 停业部门损益-停业前营业损益income（loss）from operations of discontinued segments 9111 停业部门损益-停业前营业损益income（loss）from operations of discontinued segment 912 停业部门损益-处分损益gain（loss）from disposal of discontinued segments9121 停业部门损益-处分损益gain（loss）from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss第 11 页9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income1.accounting is the system that measures business activities, processes that information into reports, and communicates the results to decision-makers.会计是计量企业经济活动，处理并加工经济信息，并将处理结果与决策者进行交流的信息系统。
2012CPA综合阶段英语—审计
Unit 2Risk Assessment and Response, Audit Reportand Consideration on Special Items《中国注册会计师审计准则第1211号——通过了解被审计单位及其环境识别和评估重大错报风险》作为专门规范风险评估的准则，规定注册会计师应当了解被审计单位及其环境，以充分识别和评估财务报表重大错报风险，设计和实施进一步审计程序。
China Auditing Standards No.1211 Identifying and assessing the risks of material misstatement by understanding the entity and its environment states that auditors should understand the entity and its environment, in order to fully identify and assess the material misstatement risk of the financial statements, design and implement further audit procedures.注册会计师应当实施下列风险评估程序：Procedures of risk assessment are as follows:询问管理层和被审计单位内部其他相关人员Inquiries分析程序Analytical procedures观察和检查Observation and inspection了解被审计单位及其环境总体要求：Overall requirements for the entity and its environment:注册会计师应当从下列方面了解被审计单位及其环境：The auditor should understand the entity and its environment as follows相关行业状况、法律环境与监管环境及其他外部因素Related industry status, legal and regulatory environment and other external factors被审计单位的性质The nature of the entity被审计单位对会计政策的选择和运用The selection and application of accounting policy被审计单位的目标、战略以及可能导致重大错报风险的相关经营风险The objectives, strategy and business risk that can lead to material misstatement risks对被审计单位财务业绩的衡量和评价Measurement and evaluation of financial performance被审计单位的内部控制The internal control了解被审计单位的内部控制Understanding the Internal control of the entity内部控制的含义和要素The definition and elements of the internal control内部控制是被审计单位为了合理保证财务报告的可靠性、经营的效率和效果以及对法律法规的遵守，由治理层、管理层和其他人员设计与执行的政策及程序。
cpa英文作答
CPA (Certified Public Accountant) 是一个全球公认的专业会计师认证，持有此认证的会计师可以在全球范围内提供审计、税务和咨询等服务。
以下是一篇关于CPA英文作答的示例：Title: The Importance of CPA CertificationAs the world of business becomes increasingly complex, the role of Certified Public Accountants (CPAs) has become integral to maintaining financial integrity and ensuring compliance. CPAs are entrusted with the responsibility of providing independent and objective financial advice, ensuring accurate reporting, and overseeing the management of finances. Their expertise in accounting, auditing, taxation, and consulting makes them highly sought-after professionals.The CPA certification is a mark of trust and reliability. It demonstrates a commitment to professionalism, ethics, and ongoing education. CPAs are required to maintain their knowledge and skills through regular training and education, ensuring they stay abreast of industry changes and regulations. This dedication to professional development not only benefits the CPA but also enhances the services they provide to their clients.The CPA certification is recognized worldwide, making it an excellent credential for accounting professionals who wish to work internationally. It is a common requirement for entry into senior management positions and is highly regarded by businesses and governments alike. CPAs' unparalleled expertise in financial reporting, taxation, and management consulting translates into sound financial decision-making and risk mitigation for organizations.In conclusion, the CPA certification is a valuable asset that confers a high level of trust and respect. It not only enhances the professional standing of accountants but also ensures the highest standards of ethics, professionalism, and expertise are upheld. As businesses continue to globalize and financial regulations become more complex, the role of CPAs in advising and guiding organizations will become increasingly vital.。
auditing 注册会计师考试综合阶段英文部分- 审计
Topic01: going concernParagraph 1The auditor’s responsibility in respect of going concern is explained in ISA 570 going concern. The ISA states”when planning and performing audit procedures and evaluating the results thereof ,the auditor should consider the appropriateness of management’s use of the going concern assumpution in the preparation of the financial statements”. The auditor’s responsibility therefore falls into three areas:To carry out appropriate audit procedures that will identify whether or not the entity can continue as a going concern.To ensure that the entity’s management have been realistic in their use of the going concern assumption when preparing the financial statements.To report to the members when they consider that the going concern assumption has been used inappropriately, for example, when the financial statements indicate that the entity is a going concern, but audit procedures indicate this may not be the case.Accountability 负责诸葛亮派马谡去收街亭，守住街亭是马谡的responsibility, 而街亭失守，马谡被杀头，则是对其街亭失利的accountability.In respect of 至于，关于，对……而言ISA international standards on auditingTherefore 因此Fall into 归入，属于，分成Continue as a going concern 最为一个持续经营的企业继续存在下去参考译文：《国际审计准则第570号-持续经营》明确规定了注册会计师对持续经营假设的审计责任。
[注册会计师]审计考试英语
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1、Accounting is the system that measures business activities, processes that information into reports, andcommunicates the results to decision-makers.会计是计量企业经济活动，处理并加工经济信息，并将处理结果与决策者进行交流的信息系统。
2、Managers of businesses and other users use accounting information to set goals for their organizations, to evaluateprogress toward those goals, and to take corrective action if necessary.企业管理者及其他会计信息使用者利用会计信息为企业和团体制定目标，评价为实现目标而付出的努力，并在必要时采取改进措施。
3、Accounting may be divided into two parts: financial accounting and management accounting.会计可以分为财务会计与管理会计两部分。
4、Management accounting, or managerial accounting, provides information mainly to management of a firm,analyzing individual and specific problems for decision making in various departments of a business.管理会计主要对企业的管理层提供信息，作为企业内部各个部门进行决策的依据。
5、In contrast, financial accounting is related to preparation of reports and statements for users both inside and outsidea firm.与管理会计不同，财务会计编制财务报表，既为企业内部使用，又提供给企业外部各界使用。
CPA常用会计、审计英语词汇
常用会计英语词汇基本词汇A (1)account 账户,报表A (2)accounting postulate 会计假设A (3)accounting valuation 会计计价A (4)accountability concept 经营责任概念A (5)accountancy 会计职业A (6)accountant 会计师A (7)accounting 会计A (8)agency cost 代理成本A (9)accounting bases 会计基础A (10)accounting manual 会计手册A (11)accounting period 会计期间A (12)accounting policies 会计方针A (13)accounting rate of return 会计报酬率A (14)accounting reference date 会计参照日A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念A (17)accrual expenses 应计费用A (18)acid test ratio 速动比率(酸性测试比率)A (19)acquisition 收购A (20)acquisition accounting 收购会计A (21)adjusting events 调整事项A (22)administrative expenses 行政管理费A (23)amortization 摊销A (24)analytical review 分析性复核A (25)annual equivalent cost 年度等量成本法A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本A (28)appropriation account 盈余分配账户A (29)articles of association 公司章程细则A (30)assets 资产A (31)assets cover 资产担保A (32)asset value per share 每股资产价值A (33)associated company 联营公司A (34)attainable standard 可达标准A (35)attributable profit 可归属利润A (36)audit 审计A (37)audit report 审计报告A (38)auditing standards 审计准则A (39)authorized share capital 额定股本A (40)available hours 可用小时A (41)avoidable costs 可避免成本B (42)back-to-back loan 易币贷款B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费B (47)bank overdraft 银行透支B (48)bank reconciliation 银行存款调节表B (49)bank statement 银行对账单B (50)bankruptcy 破产B (51)basis of apportionment 分摊基础B (52)batch 批量B (53)batch costing 分批成本计算B (54)beta factor B (市场)风险因素BB (55)bill 账单B (56)bill of exchange 汇票B (57)bill of lading 提单B (58)bill of materials 用料预计单B (59)bill payable 应付票据B (60)bill receivable 应收票据B (61)bin card 存货记录卡B (62)bonus 红利B (63)book-keeping 薄记B (64)Boston classification 波士顿分类B (65)breakeven chart 保本图B (66)breakeven point 保本点B (67)breaking-down time 复位时间B (68)budget 预算B (69)budget center 预算中心B (70)budget cost allowance 预算成本折让B (71)budget manual 预算手册B (72)budget period 预算期间B (73)budgetary control 预算控制B (74)budgeted capacity 预算生产能力B (75)business center 经营中心B (76)business entity 营业个体B (77)business unit 经营单位B (78)by-product 副产品C (79)called-up share capital 催缴股本C (80)capacity 生产能力C (81)capacity ratios 生产能力比率C (82)capital 资本C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本C (85)capital employed 已运用的资本C (86)capital expenditure 资本支出C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制C (89)capital expenditure proposal 资本支出申请C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资本投资评估C (93)capital maintenance 资本保全C (94)capital resource planning 资本资源计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card 记录卡C (98)cash 现金C (99)cash account 现金账户C (100)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账C (106)cash limit 现金限额C (107)CCA 现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting 承诺确认会计C (117)common cost 共同成本C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司C (120)competitive position 竞争能力状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一致性概念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan 应急计划C (128)contingent liabilities 或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing 合同成本计算C (133)contribution centre 贡献中心C (134)contribution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制概念C (139)controllable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划C (144)corporate social reporting 公司社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册C (149)cost adjustment 成本调整C (150)cost allocation 成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益分析C (155)cost center 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相符成本C (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP) 本量利分析C (165)costing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数率C (170)creditors ledger 应付账款分类账C (171)critical event 关键事项C (172)critical path 关键路线C (173)cumulative preference shares 累积优先股C (174)current asset 流动资产C (175)current cost accounting 现时成本会计C (176)current liabilities 流动负债C (177)current purchasing power accounting 现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP 本量利分析C (181)cycle time 周转时间D (182)debenture 债券D (183)debit note 借项通知D (184)debit capacity 举债能力D (185)debt ratio 债务比率D (186)debtor 债务人;应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger 应收账款分类账D (189)debtor' age analysis 应收账款账龄分析D (190)decision driven costs 决策连动成本D (191)decision tree 决策树D (192)defects 次品D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报表D (198)departmental budget 部门预算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产出率D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate 直接人工小时率D (208)directs on indirect work 间接工作事项上的工时D (209)discount rate 贴现率D (210)discounted cash flow 现金流量贴现D (211)discretionary cost 酌量成本D (212)distribution cost 摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog 疲软产品D (220)double entry accounting 复式会计D (221)double-entry book-keeping 复式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting 权益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time 浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流量表F (270)forecasting 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integrated accounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution 帕累托分布P (433)participating preference shares 参与优先股P (434)partnership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profit on turnover 利润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续盘存P (444)personal account 记名账户P (445)PEPT 项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory 实地盘存P (449)planning 计划P (450)planning horizon 计划时限P (451)planning period 计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产负债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisition losses 购置前损失P (457)pre-acquisition profits 购置前利润P (458)preference shares 优先股P (459)preference creditors 优先债权人P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P (466)prime entry-books of 原始分录登记薄P (467)principal budget factor 主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年度调整P (470)priority base budgeting 优先顺序体制的预算P (471)private company 私人公司P (472)pro-forma invoice 预开发票P (473)problem child 问号产品P (474)process costing 分步成本计算P (475)process time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期P (478)production cost 生产成本P (479)production cost of sales 售货成本P (480)production volume ratio 生产业务量比率P (481)profit center 利润中心P (482)profit per employee 每员工利润P (483)profit retained for the year 年度利润留存P (484)profit to turnover ratio 利润对营业额比率P (485)profit-volume graph 利量图P (486)profitability index 盈利指数P (487)programming 规划P (488)project evaluation and review technique 项目评审法P (489)projection 预计P (490)promissory note 本票P (491)prospectus 募债说明书P (492)provisions for liabilities and charges 偿债和费用准备P (493)prudent concept 稳健性概念P (494)public company 公开公司P (495)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关成本Q (499)queuing time 排队时间R (500)rate 率R (501)ratio 比率R (502)ration pyramid 比率金字塔R (503)raw material 原材料R (504)receipts and payments account 收入和支付报表R (505)receivable ledger 应收款项账户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept 可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting 报告R (517)research cost, applied 应用性研究成本R (518)research cost, pure or basic 理论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 保留款额R (523)return on capital employed 运用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心R (527)revenue expenditure 收益支出R (528)revenue investment 收入性投资R (529)right issue 认股权发行R (530)rolling budget 滚动预算R (531)rolling forecast 滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segmental reporting 分部报告S (539)selling cost 销售成本S (540)semi-fixed cost 半固定成本S (541)semi-variable cost 半变动成本S (542)sensitivity analysis 敏感性分析S (543)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (549)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)single-entry book-keeping 单式薄记S (553)sinking fund 偿债基金S (554)slack time 松弛时间S (555)social responsibility cost 社会责任成本S (556)sole trader 独资经营者S (557)source and application of funds statement 资金来源和运用表S (558)special order costing 特殊定单成本计算S (559)staff costs 职工成本S (560)statement of account 营业账单S (561)statement of affairs 财务状况表S (562)statutory body 法定实体S (563)stock 存货S (564)stock control 存货控制S (565)stock turnover 存货周转率S (566)stocktaking 盘点存货S (567)stores requisition 领料申请单S (568)strategic business unit 战略性经营单位S (569)strategic management accounting 战略管理会计S (570)strategic planning 战略计划S (571)strategy 战略S (572)subjective classification 主体分类S (573)subscribed share capital 已认购的股本S (574)subsidiary undertaking 子公司S (575)sunk cost 沉没成本S (576)supply estimate 预算估计S (577)supply expenditure 预算支出S (578)suspense account 暂记账户S (579)SWOT analysis 长处和短处,机会和威胁分析S (580)system 制度,体系T (581)tactical planning 策略计划T (582)tactics 策略T (583)take-over 接收T (584)tangible asset 有形资产T (585)tangible fixed asset statement 有形固定资产表T (586)target cost 目标成本T (587)terotechnology 设备综合工程学T (588)throughput accounting 生产量会计T (589)time 时间T (590)time sheet 时间记录表T (591)total assets 总资产T (592)total quality management 全面质量管理T (593)total stocks 存货总计T (594)trade creditors 购货客户(应付账款)T (595)trade debtors 销货客户(应收账款)T (596)trading profit and loss account 营业损益表T (597)transfer price 转让价格T (598)transit time 中转时间T (599)treasurership 财务长制度T (600)trail balance 试算平衡表T (601)turnover 营业额U (602)uncalled share capital 未催缴股本U (603)under capitalization 不足资本化U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用U (605)uniform accounting 统一会计U (606)uniform costing 统一成本计算U (607)unissued share capital 未发行股本V (608)value 价值V (609)value added 增值V (610)value analysis 价值分析V (611)value for money audit 经济效益审计V (612)vote 表决V (613)voucher 凭证W (614)waiting time 等候时间W (615)waste 废品(料)W (616)wasting asset 递耗资产W (617)weighted average cost of capital 资本的加权平均成本W (618)weighted average price 加权平均价格W (619)with resource 有追索权W (620)without recourse 无追索权W (621)working capital 营运资本W (622)write-down 减值Z (623)zero base budgeting 零基预算Z (624)zero coupon bond 无息债券Z (625)Z score 破产预测计分法常用审计英语词汇1 ability to perform the work 能力履行工作2 acceptance procedures 接受程序3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收账款列表6 accounts receivable 应收账款7 accruals listing 应计项目列表8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 账龄分析12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误分析15 anomalous error 反常的错误16 appointment ethics 接受任命的相关职业道德考虑17 appointment 任命18 associated firms 关联公司19 association of chartered certified accounts（ACCA）英国特许注册会计师公会20 assurance engagement 保证约定21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 接受审计24 audit approach 审计方法25 audit committee 审计委员会,审计小组26 audit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 作为沟通方式的审计报告32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员调配36 audit timing 审计时间安排37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计人员的审慎职责40 auditors report 审计报告41 authority attached to ISAs 遵守国际审计准则42 automated working papers 电子工作底稿43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益47 best value 最好的价值48 business risk 经营风险,商业风险49 Cadbury committee Cadbury 委员会50 cash count 现金盘点51 cash system 现金系统52 changes in nature of engagement 改变约定的性质上53 charges and commitments 费用和承诺54 charities 慈善机构55 CIS application controls 控制信息系统的应用控制56 CIS environments stand-alone microcomputers 单机控制环境57 client screening 客户甄别58 closely connected 有密切关系59 clubs 俱乐部60 communications between auditors and management 注册会计师和管理层的沟通61 communications on internal control 内部控制上的沟通62 companies act 公司法63 comparative financial statements 比较财务报表64 comparatives 比较的65 competence 能力66 compilation engagement 编辑约定书67 completeness 完整性68 completion of the audit 审计完成69 compliance with accounting regulations 符合～的作法会计规则70 computers assisted audit techniques （CAA Ts）计算机辅助审计技术（CAA Ts）71 confidence 保密72 confidentiality 保密性73 confirmation of accounts receivable 应收账款的询证74 conflict of interest 利益冲突75 constructive obligation 推定义务76 contingent asset 或有资产77 contingent liability 或有负债78 control environment 控制环境79 control procedures 控制程序80 control risk 控制风险81 controversy 矛盾,冲突82 corporate governance 公司治理机制83 corresponding figures 对应数字84 cost of conversion 转换成本,加工成本85 cost 成本86 courtesy87 creditors 债权人88 current audit files 本期审计档案89 database management system （DBMS）数据库管理系统90 date of report 报告的日期91 depreciation 折旧,贬值92 design of the sample 抽样设计93 detection risk 检查风险94 direct verification approach 直接核查法95 directional testing 定向测试96 directors emoluments 董事酬金97 directors serve contracts 董事服务合约98 disagreement with management 与管理层不一致99 disclaimer of opinion 拒绝表示意见100 distributions 分销,分派101 documenting the audit process 记录审计程序102 due care 合理关注103 due skill and care 合理技能和关注104 economy 经济105 education 教育106 effectiveness 效用,效果107 efficiency 效益,效率108 eligibility / ineligibility 合格/ 无被选资格109 emphasis of matter 强调事项110 engagement economics 契约经济学111 engagement letter 业务约定书112 error 差错113 evaluating of results of audit procedures 审计程序结果的评估114 examinations 检查115 existence 存在性116 expectations 期望117 expected error 期望误差118 experience 经验119 expert 专家120 external audit 独立审计,外部审计121 external review reports 外部复核报告122 fair 公正123 fee negotiation 费用协商124 final assessment of control risk 控制风险的最终评定125 final audit 期末审计126 financial statement assertions 财政报告认定127 financial 财务128 finished goods 产成品129 flowcharts 流程图130 fraud and error 舞弊131 fraud 欺诈132 fundamental principles 基本原理133 general CIS controls 一般的CIS 控制134 going concern assumption 持续经营假设135 going concern 持续经营136 goods on sale or return 允许退货的销售137 goodwill 商誉138 governance 统治139 hospitality 款待140 human resources 人力资源141 income tax 所得税142 independent estimate 独立估计143 information technology 信息技术144 inherent risk 固有风险145 insurance 保险146 intangibles 无形147 integrity 诚实148 interim audit 中期审计149 internal auditing 内部审计150 internal auditors 内部审计师151 internal control evaluation questionnaires （ICEQs）内部控制评价调查表152 internal control questionnaires （ICQs）内部控制调查表153 internal control system 内部控制系统154 internal review assignment 内部评价任务155 international audit and assurance standards board （IAASB）国际的审计和保证标准理事会（IAASB）156 international auditing practice statements （IAPSs）国际审计实务声明（IAPSs）157 international federation of accountants （IFAC）国际会计师联合会（IFAC）158 inventory system 盘存制度159 inventory valuation 存货估价160 legal and regulations 法规161 legal obligation 法定义务,法定责任162 levels of assurance 保证程度163 liability 负债164 limitation on scope 审计范围限制165 limitation of audit 审计的局限性166 limitations of controls system 控制系统的局限性167 litigation and claims 诉讼和赔偿168 litigation 诉讼169 loans 借款,贷款170 long term liabilities 长期负债171 management 管理172 management integrity 管理层诚信173 management representation letter 管理当局声明书174 marketing 推销,营销,市场学175 material inconsistency 重要的不一致176 material misstatements of fact 重大误报177 materiality 重要性178 measurement 计量179 microcomputers 微型计算器180 modified reports 变更报告181 narrative notes 描述注释182 nature 性质183 negative assurance 消极保证184 net realizable value 可变现净值185 non-current asset register 固定资产财产登记186 non-executive directors 非执行董事187 non-sampling risk 非抽样风险188 non-statutory audits 非法定审计189 objectivity 客观性190 occurrence 出现191 on-line computer systems 在线计算器系统192 opening balances 期初余额193 operational audits 经营审计,作业审计194 other information 其他的信息195 outsourcing internal audit 将内审功能外包196 overall review of financial statements 财务报表的总体回顾197 overdue fees 过多的费用198 overhead absorption 管理费用吸收199 periodic plan 定期的计划200 permanent audit files 永久审计档案201 personal relationships 个人的亲属关系202 planning 计划编制203 population 抽样总体204 precision 精密205 preliminary assessment of control risk 控制风险的初步评估206 prepayments 预付款项207 presentation and disclosure 列示和披露208 problems of accounting treatment 会计处理的问题209 procedures 程序210 procedures after accepting nomination 接受提名后的相关程序211 procurement 采购212 professional duty of confidentiality 保密的职业责任213 projection of errors 错误的预测214 provision 备抵,准备215 public duty 公共职责216 public interest 公众利益217 publicity 公众218 purchase ledger 购货分类账219 purchases and expenses system 采购和费用系统220 purchases cut-off 采购截止日期221 put on enquiry 询价222 qualified opinion 保留意见223 qualitative aspects of errors 错误的定性方面224 random selection 随机选择225 reasonable assurance 合理保证226 reassessing sampling risk 重新评价抽样风险227 reliability 可靠性228 remuneration 报酬229 report to management 对管理层的报告230 reporting 报告231 research and development costs 研发成本232 reservation of title 保留权力233 reserves 公积234 revenue and capital expenditure 收入性和资本性支出235 review 复核236 review engagement 复阅约定237 rights 权利238 rights and obligations 权利与义务239 risk and materiality 风险和重要性240 risk-based approach 基于风险的审计方法241 rotation of auditor appointments 审计人员轮换242 rules of professional conduct 职业道德守则243 sales cut-off 销售终止点244 sales system 销售系统245 sales tax 销售税,营业税246 sales 销售,销货247 sample size 样本大小248 sampling risk 抽样风险249 sampling units 抽样单位250 schedule of unadjusted errors 未调整的错误表251 scope and objectives of internal audit 内部审计的范围和目标252 segregation of duties 职责分离253 service organization 服务组织254 significant fluctuations or unexpected relationships 重大（市价）波动或不能预料的(亲属)关系255 sole traders 个体营业者256 sources of knowledge 获取了解的来源257 stakeholders 利益相关人258 standardised working papers 标准化工作底稿259 statistical sampling 统计抽样260 statutory audit 法定审计261 statutory books 法定簿记262 statutory duty 法定责任263 stewardship 管理层的才智264 strategic plan 战略性计划265 stratification 分层266 subsequent events 期后事项267 substantive procedures 实质性测试程序268 substantive tests 实质性测试269 sufficient appropriate audit evidence 充分、适当的审计证据270 sundry accruals 各项应计费用271 supervision 监督272 supervisory and monitoring roles 监督的和监控角色273 suppliers statements 供应商的对账单274 system and internal controls 系统和内部的控制275 systematic selection 系统选择法276 systems-based approach 系统审计方法277 tangible non-current assets 有形固定资产278 tendering 投标,清偿279 terms of the engagement 约定书的条件280 tests of control 控制测试281 the AGM 股东周年大会282 the board 委员会283 three Es 三Es (效果、效率、经济)。
注会考试-审计
审计常用英语词汇1. audit 审计2. Acceptable difference 可接受差异3. Accounting activities 会计活动4. Accounting estimate and polices 会计估计和会计政策5. Anti-fraud controls 内部控制6. Assertion 认定7. Audit committee 审计委员会8. Audit file assembly date 审计文档装订日9. Component auditor组成部分审计师10. assurance 鉴证11. credibility 可信赖程度12. audit of financial statements 财务报表审计13. agreed-upon procedures 商定程序14. high levels of assurance 高水平保证15. compilation 编制16. reliability 可靠性17. relevance 相关性18. professional skepticism 职业谨慎19. objectivity 客观性20. professional competence 专业胜任能力21. Senior/CPA-in-charge 项目经理22. audit engagement letter 审计业务约定书23. recurring audit 连续审计24. the client 委托人（客户）25. change CPA 更换注册会计师26. the existing CPA 现任注册会计师27. the successor CPA 后任注册会计师28. the preceding CPA前任注册会计师29. issue the audit report 出具审计报告30. expert 专家31. the board of directors 董事会32. knowledge of the entity‘s business 了解被审计单位情况33. assess material misstatement risks评估重大错报风险34. determine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围35. general knowledge of ——初步了解―――的情况36. further assessment of——进一步了解的情况37. the prior year‘s working papers 以前年度工作底稿38. meeting minutes 会议纪要39. business risks 经营风险40. appropriateness 适当性41. accounting estimate 会计估计42. management representations 管理层声明43. going concern assumption 持续经营假设44. audit plan 审计计划45. significant audit areas 重点审计领域46. error 错误47. fraud舞弊48. modified or additional procedures 修改或追加审计程序49. misappropriation of assets 侵占资产50. transactions without substance 虚假交易51. unusual pressures 异常压力52. the suspected non-compliance 涉嫌存在违法行为53. materiality 重要性54. exceed the materiality level 超过重要性水平55. approach the materiality level 接近重要性水平56. an acceptably low level 较低的可接受水平57. the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层58. misstatements or omissions 错报或漏报59. aggregate 总计60. subsequent events 期后事项61. adjust the financial statements 调整财务报表62. perform additional audit procedures 实施追加的审计程序63. audit risk 审计风险64. detection risk 检查风险65. inappropriate audit opinion 不适当的审计意见66. material misstatement 重大的错报67. tolerable misstatement 可容忍错报68. the acceptable level of detection risk 可接受的检查风险69. assessed level of material misstatement risk 重大错报风险的评估水平70. small business 小规模企业71. accounting system 会计系统72. test of control 控制测试73. walkthrough test 穿行测试74. communication 沟通75. flow chart 流程图76. reperformance of internal control重新执行内部控制77. audit evidence 审计证据78. substantive procedures 实质性程序79. assertions 认定80. existence 存在81. occurrence 发生82. completeness 完整性83. rights and obligations 权利和义务84. valuation and allocation 计价和分摊85. presentation and disclosure 表达和披露86. cutoff 截止87. accuracy 准确性88. classification 分类89. inspection 检查90. supervision of counting 监盘91. observation 观察92. confirmation 函证93. calculation 计算94. analytical procedures 分析程序95. vouch 抽凭96. trace 追查97. audit sampling 审计抽样98. error 误差99. expected error 预期误差100.population 总体101.sampling risk 抽样风险102.non- sampling risk 非抽样风险103.sampling unit 抽样单位104.statistical sampling 统计抽样105.tolerable error 可容忍误差106.the risk of under reliance 信赖不足风险107.the risk of over reliance 信赖过度风险108.the risk of incorrect rejection 误拒风险109.the risk of incorrect acceptance 误受风险110.trial balance 试算平衡表111.index and cross-referencing 索引和交叉索引112.cash receipt 现金收入113.cash disbursement 现金支出114.bank statement 银行对账单115.bank reconciliation 银行存款余额调节表116.balance sheet date 资产负债表日 realizable value 可变现净值118.storeroom 仓库119.sale invoice 销售发票120.price list 价目表121.positive confirmation request 积极式询证函122.negative confirmation request 消极式询证函123.purchase request 请购单124.receiving report 验收报告125.gross margin 毛利126.manufacturing overhead 制造费用127.material request 领料单128.inventory stocktaking 存货盘点129.bond certificate 债券130.stock certificate 股票131.audit report 审计报告132.entity 被审计单位133.addressee of the audit report 审计报告的收件人134.unqualified opinion 无保留意见135.qualified opinion 保留意见136.disclaimer of opinion 无法表示意见137.adverse opinion 否定意见138.ability to perform the work 完成工作的能力139.acceptance procedures 承接（业务）程序140.accountability 可计量性141.accruals 应计项目142.appointment 任命143.assurance engagement 保证债务144.audit committee 审计委员会145.audit evaluation 审计业务146.audit staffing 审计工作人员147.audit trail 审计线索148.auditing standards 审计准则mittee 委员会150.cash count 现金盘点151.client screening 委托人甄别parative financial statements 比较财务报表pletion of the audit 审计的结束154. compliance with accounting regulations 符合会计规则155.confidentiality 保密性156.confirmation of accounts receivable 应收账款的函证157.conflict of interest 利益冲突158.control environment 控制环境159.control procedures 控制程序160.Control deficiency 控制缺陷161.control risk 控制风险162.corporate governance 公司治理,公司管制163.corresponding figures 相应的计算164.creditors 债权人165.current audit files 本期审计档案166.date of report 报告的日期167.detection risk 检查风险168.direct verification approach 直接核查法169.directional testing 方向的抽查170.disagreement with management 与管理层意见不一致171.documenting the audit process 记录审计流程172.evaluating of results of audit procedures 评估审计程序执行的结果173.examinations 检查174.expectations 期望175.expected error 预期的差异176.experience 经验177.external audit 外部审计178.external review reports 外部审阅报告179.fair 公正、公允180.final assessment of control risk 控制风险的最终评定181.final audit 期末审计182.financial statement assertions 财务报表认定183.fraud and error 舞弊184.fraud 欺诈185.going concern assumption 持续经营假设186.guidance for internal auditors 内部审计员的指导187.hospitality 款待188.independent estimate 独立的估计189.inherent risk 固有风险190.insurance 保险191.integrity 完整性192.interim audit 中期审计193.internal auditing 内部审计194.internal auditors 内部审计师195.internal control system 内部控制系统196.inventory system 盘存制度197.inventory valuation 存货估价198.ISA 230 documentation 国际审计准则第230号底稿记录199.legal obligation 法定义务,法定责任200.levels of assurance 鉴证程度/水平201.limitation on scope 审计范围限制202.management representation letter 管理当局声明书203.material misstatements of fact 重大错报204.measurement 计量205.modified reports 修订报告206.negative assurance 消极保证207.non-executive directors 非执行董事208.non-sampling risk 非抽样风险209.obligating event 负有责任事件210.opening balances 期初余额211.operational audits 经营审计212.other information 其他的信息213.overall review of financial statements 财务报表的总体审阅214.overhead absorption 管理费用分配215.periodic plan 定期的计划216.permanent audit files 永久审计档案217.personal relationships 个人的亲属关系218.planning 计划编制219.professional duty of confidentiality 保密的职业责任220.qualitative aspects of errors 差错的性质221.random selection 随机选择222.reasonable assurance 合理保证223.reassessing sampling risk 重新评价抽样风险224.reservation of title 保留225.rights 认股权226.risk and materiality 风险和重要性227.risk-based approach 以风险为导向的方法228.rules of professional conduct 职业道德守则229.sales cut-off 售截止230.sales system 销售（货）体系231.sample size 样本量232.sampling risk 抽样风险233.sampling units 抽样单位234.schedule of unadjusted errors 未调整的差错235.scope and objectives of internal audit 内审范围和目标236.segregation of duties 职责分离237.statement 1:integrity,objectivity and independence 声明1: 公正，客观性和独立238.statement 2:the professional duty of confidence 声明2: 保密的职业责任239.statutory audit 法定审计240.statutory duty 法定责任241.stratification 分层242.substantive tests 实质性测试243.sufficient appropriate audit evidence 充分的适当审计证据244.supervision 监督245.supervisory and monitoring roles 监督和监控角色246.suppliers statements 供应商的声明247.system and internal controls 系统和内部的控制248.tolerable error 可容忍误差ing the work of an expert 利用专家的工作250.valuation 计价，估价251.voluntary disclosure 自愿披露252.working papers 工作底稿253.Emphasis of matter paragraph(s)强调事项254.Inquiry 询问255.Investigate 调查256.Recalculation重新计算257.Service organization 服务组织258.Tests of details 细致性测试259.Walkthrough 窜行测试260.working capital forecast 运营资本预测261.profit forecast 盈利预测262.Prospectuses 招股章程263.Institute of Certified Public 首次公开发行264.retrospective adjustments 追溯调整。
财务会计与审计的英语
财务会计与审计的英语
财务会计和审计是现代经济管理中非常重要的两个领域。
财务会计是一门关于财务信息记录和报告的学科，它关注的是企业的财务状况、经营成果、现金流量等方面的信息。
审计则是指对企业的财务信息进行审核和评估，以确定其是否真实、准确、合法，并对其财务状况提出建议。
在国际商务和金融领域，英语是一种必备的工具语言。
因此，掌握财务会计和审计的英语词汇和术语是非常必要的。
以下是一些常见的财务会计和审计英语词汇和术语：
1. Balance sheet: 资产负债表
2. Income statement: 损益表
3. Cash flow statement: 现金流量表
4. Trial balance: 试算平衡表
5. General ledger: 总分类账
6. Accounts payable: 应付账款
7. Accounts receivable: 应收账款
8. Depreciation: 折旧
9. Audit: 审计
10. Financial statement: 财务报表
11. Internal control: 内部控制
12. External audit: 外部审计
13. Taxation: 税务
14. Compliance: 合规性
15. Auditing standards: 审计准则
除了掌握这些词汇和术语之外，还需要了解国际财务会计和审计的规范和实践，例如国际财务报告准则(IFRS)和国际审计准则。
此外，还需要了解不同国家和地区的会计和审计法规和要求。
2021注会审计sjyy_txjc_ch_jy0401_create
（１） ｉｎｄｕｓｔｒｙ ｓｔａｔｕｓ，ｒｅｇｕｌａｔｏｒｙ ｅｎｖｉｒｏｎｍｅｎｔ ａｎｄ ｏｔｈｅｒ ｅｘｔｅｒｎａｌ ｆａｃｔｏｒｓ；
（２）被审计单位的性质； （２） ｎａｔｕｒｅ ｏｆ ｔｈｅ ａｕｄｉｔｅｅ； （３）被审计单位对会计政策的选择和运用；
＞＞非常规交易：Ａｂｎｏｒｍａｌ ｔｒａｎｓａｃｔｉｏｎｓ ＞＞特殊风险：Ｓｐｅｃｉａｌ ｒｉｓｋｓ ＞＞舞弊：Ｆｒａｕｄ
＞＞控制环境：Ｃｏｎｔｒｏｌ ｅｎｖｉｒｏｎｍｅｎｔ
＞＞重要性：Ｍａｔｅｒｉａｌｉｔｙ
＞＞穿行测试：Ｗａｌｋ－ｔｈｒｏｕｇｈ ｔｅｓｔ
＞＞控制活动：Ｃｏｎｔｒｏｌ ａｃｔｉｖｉｔｉｅｓ
＞＞重大错报风险：Ｍａｔｅｒｉａｌ ｍｉｓｓｔａｔｅｍｅｎｔ ｒｉｓｋｓ
＞＞审计程序：Ａｕｄｉｔ ｐｒｏｃｅｄｕｒｅｓ ＞＞认定层次：Ａｓｓｅｒｔｉｏｎ Ｌｅｖｅｌ ＞＞控制测试：Ｔｅｓｔｓ ｏｆ ｃｏｎｔｒｏｌ ＞＞实质性程序：Ｓｕｂｓｔａｎｔｉｖｅ ｐｒｏｃｅｄｕｒｅｓ
＞＞审计程序的性质、时间、范围：Ｔｈｅ ｎａｔｕｒｅ，ｔｉｍｉｎｇ ｏｒ ｅｘｔｅｎｔ ｏｆ ａｕｄｉｔ ｐｒｏｃｅｄｕｒｅｓ
（３）“检查”文件和报告；
（３）“Ｉｎｓｐｅｃｔ” ｄｏｃｕｍｅｎｔｓ ａｎｄ ｒｅｐｏｒｔｓ； （４）“追踪”交易在财务报告信息系统中的处理过程（穿行测试）。
（４）“Ｔｒａｃｅ”ｔｒａｎｓａｃｔｉｏｎ ｔｒｅａｔｍｅｎｔ ｐｒｏｃｅｓｓ ｉｎ ｆｉｎａｎｃｉａｌ ｒｅｐｏｒｔｉｎｇ ｉｎｆｏｒｍａｔｉｏｎ ｓｙｓｔｅｍ
＞＞权利和义务：Ｒｉｇｈｔ ａｎｄ ｏｂｌｉｇａｔｉｏｎ ＞＞准确性：Ａｃｃｕｒａｃｙ
＞＞截止：Ｃｕｔ－ｏｆｆ ＞＞内部控制：Ｉｎｔｅｒｎａｌ ｃｏｎｔｒｏｌ
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1 abacus 算盘2 Abandonment 废弃,报废;委付3 abandonment value 废弃价值4 abatement ①减免②冲销5 ability to service debt 偿债能力6 abnormal cost 异常成本7 abnormal spoilage 异常损耗8 above par 超过票面价值9 absolute amount绝对数,绝对金额10 absolute value 绝对值11 absorb 摊配,转并12 absorption account摊配账户,转并账户13 absorption costing 摊配成本计算法14 abstract 摘要表15 abuse 滥用职权16 accelerated cost recovery system加速成本收回制度17 accelerated depreciation method加速折旧法,快速折旧法18 acceleration clause加速偿付条款,提前偿付条款19 acceptance ①承兑②已承兑票据③验收20 acceptance bill 承兑票据21 acceptance register 承兑票据登记簿22 acceptance sampling 验收抽样23 access time 存取时间24 account①账户②账簿,报表③账目④记账25 accountability 经营责任,会计责任26 accountability unit 责任单位27 accountancy 会计28 accountant 会计员,会计师29 accountant general 会计主任,总会计30 accounting in charge 主管会计师31 accountant,s legal liability会计师的法律责任32 accountant,s report 会计师报告33 accountant,s responsibility 会计师职责34 account form 账户式,账式35 accounting ①会计②会计学36 accounting assumption会计假设37 accounting basis会计基准,会计基方法38 accounting changes 会计变更39 accounting concept 会计概念40 accounting control 会计控制41 accounting convention 会计常规,会计惯例42 accounting cycle 会计循环43 accounting data 会计数据44 accounting doctrine 会计信条45 accounting document 会计凭证46 accounting elements 会计要素47 accounting entity会计主体,会计个体48 accounting entry 会计分录49 accounting equation 会计等式50 accounting event 会计事项51 accounting exposure会计暴露风险52 accounting firm 会计事务所53 accounting identity 会计恒等式54 accounting income 会计收益55 accounting information 会计信息56 accounting legislation 会计法规57 accounting manual 会计手册58 accounting objective 会计目标59 accounting period 会计期60 accounting policies 会计政策61 accounting postulate 会计假设62 accounting practice 会计实务63 accounting principle 会计原则64 accounting procedures 会计程序65 accounting rate of return 会计收益率66 accounting records 会计记录,会计簿籍67 accounting rules 会计规则68 accounting standard 会计标准,会计准则69 accounting standardization 会计标准化70 accounting system ①会计制度②会计系统71 accounting transaction会计业务,会计账务72 accounting unit 会计单位73 accounting valuation 会计计价74 accounting year 会计年度75 accounts 会计账簿,会计报表76 account sales 承销清单,承销报告单77 accounts payable 应付账款78 accounts receivable 应收账款79 accounts receivable aging schedule 应收账款账龄分析表80 accounts receivable assigned 已转让应收账款81 accounts receivable collection period 应收账款收款期83 accounts receivable discounted 已贴现应收账款84 accounts receivable financing 应收账款筹资85 accounts receivable management 应收账款管理86 accounts receivable turnover 应收账款周转率,应收账款周转次数87 accretion 增殖88 accrual basis accounting 应计制会计,权责发生制会计89 accrued asset 应计资产90 accrued expense 应计费用91 accrued liability 应计负债92 accrued revenue 应计收入93 accumulated depreciation 累计折旧94 accumulated dividend 累计股利95 accumulated earnings tax 累积盈余税,累积收益税96 accumulation 累积,累计97 acid test ratio 酸性试验比率98 acquired company被盘购公司,被兼并公司99 acquisition 购置,盘购100 acquisition cost 购置成本101 acquisition excess 盘购超支102 acquisition surplus 盘购盈余103 across-the-board 全面调整104 action 起诉,诉讼105 active account 活动账户106 active assets 活动资产107 activity 业务活动,作业108 activity account 作业账户109 activity accounting 作业会计110 activity ratio 业务活动比率111 activity variance 业务活动量差异112 act of bankruptcy 破产法113 act of company 公司法114 act of God 天灾,不可抗力115 actual capital 实际资本116 actual value 实际价值117 actual wage 实际工资118 added value 增值119 added value statement 增值表120 added value tax 增值税121 addition 增置,扩建122 additional depreciation附加折旧,补提折旧123 additional paid-in capital附加实缴资本124 adequate disclosure 充分披露125 adjunct account 附加账户126 adjustable-rate bond 可调整利率债券127 adjusted gross income调整后收益总额,调整后所得总额128 adjusted trial balance 调整后试算表129 adjusting entry 调整分录130 adjustment 调整131 adjustment account 调整账户132 adjustment bond 调整债券133 administrative expense 行政管理费用134 ADR 资产折旧年限幅度135 advance 预付款,垫付款136 advances from customers 预收客户款137 advance to suppliers 预付货款138 adventure 投机经营,短期经营139 adverse opinion 反面意见,否定意见140 adverse variance 不利差异,逆差141 advisory services 咨询服务142 affiliated company 联营公司143 affiliation 联营144 after closing trial balance结账后试算表145 after cost 售后成本146 after date 出票后兑付147 after sight 见票后兑付148 after-tax 税后149 age 寿命,账龄,资产使用年限150 age allowance 年龄减免151 age analysis 账龄分析152 agency 代理,代理关系153 agency commission 代理佣金154 agency fund 代管基金155 agenda 议事日程,备忘录156 agent 代理商,代理人157 aggregate balance sheet合并资产负债表158 aggregate income statement 合并损益表159AGI 调整后收益总额,调整后所得总额160aging of accounts receivable应收账款账龄分析161 aging schedule 账龄表162 agio 贴水,折价163 agiotage 汇兑业务,兑换业务164 AGM 年度股东大会165 agreement 协议166 agreement of partnership 合伙协议167 all capital earnings rate资本总额收益率168 all-inclusive income concept总括收益概念169 allocation 分摊,分配170 allocation criteria 分配标准171 allotment①分配,拨付②分配数,拨付数172 allowance ①备抵②折让③津贴173 allowance for bad debts 呆账备抵174allowance for depreciation折旧备抵账户175 allowance method 备抵法176 all-purpose financial statement通用财务报表,通用会计报表177 alpha risk 阿尔法风险,第一种审计风险178 altered check 涂改支票179 alternative accounting methods 可选择性会计方法180 alternative proposals 替代方案,备选方案181 amalgamation 企业合并182 American option 美式期权183 amortization ①摊销②摊还184 amortized cost 摊余成本185 amount 金额,合计186 amount differ 金额不符187 amount due 到期金额188 amount of 1 dollar 1元的本利和189 analysis 分析190 analyst 分析师191 analytical review 分析性检查192 annual audit 年度审计193 annual closing 年度结账194 annual general meeting年度股东大会195 annualize 按年折算196annualized net present value折算年度净现值197 annual report 年度报告198 annuity 年金199 annuity due 期初年金200 annuity in advance 预付年金201 annuity in arrears 迟付年金202 annuity method of depreciation年金折旧法203 antedate 填早日期204 anticipation 预计,预列205 anti-dilution clause 防止稀释条款206 anti-pollution investment消除污染投资207 A/P 应付账款208 Application 申请,申请书209 applied overhead 已分配间接费用210 appraisal 估价211 appraisal capital 评估资本212 appraisal surplus 估价盈余213 appraiser 估价员,估价师214 appreciation 增值215 appropriated retained earnings 已拨定留存收益,已指定用途留存收益216 appropriation 拨款,指拨经费217 appropriation account①拨款账户②留存收益分配账户218 appropriation budget 拨款预算219 approval 核定,审批220 approved account 核定账户221 approved bond 核定债券222 A/R 应收账款223 arbitrage 套利,套汇224 arbitrage transaction套利业务,套汇业务225 arbitration 仲裁,公断226 arithmetical error 算术误差227 arm,s-length price 正常价格,公正价格228 arm,s-length transaction一臂之隔交易,正常交易278 ARR 会计收益率279 arrears ①拖欠,欠款②迟付280 arrestment 财产扣押281 Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所282 article 文件条文,合同条款283 articles of incorporation 公司章程284 articles of partnership 合伙契约285 articulate 环接286 articulated concept 环接观念291 Asian dollar 亚洲美元292 asking price 索价,卖方报价293 assessed value 估定价值294 assessment①估定,查定②特别税捐,特别摊派税捐295 asset 资产296 asset cover 资产担保,资产保证297 asset depreciation range资产折旧年限幅度298 asset-liability view 资产—负债观念299 asset quality 资产质量300 asset retirement 资产退役,资产报废301 asset revaluation 资产重估价302 asset stripping 资产剥离,资产拆卖303 asset structure 资产结构304 asset turnover 资产周转率305 asset valuation 资产计价306 assignment of accounts receivable 应收账款转让307 associated company 联属公司,附属公司309 assumed liability 承担债务,承付债务310 A T 税后311 at cost 按成本312 at par 按票面额,平价313 at sight 见票兑付,即期兑付314 attached account 被查封账户315 attachment 扣押,查封316 attest 证明,验证317 attestation 证明书,鉴定书318 audit 审核,审计319 auditability 可审核性321 audit coverage 审计范围322 audited financial statement 审定财务报表323 audit evidence 审计证据,审计凭证325 auditing ①审计②审计学326 auditing procedure 审计程序327 auditing process 审计过程328 auditing standard 审计标准,审计准则330 Auditor 审计员,审计师331 auditor general 审计主任,总审计332 auditor,s legal liability 审计师法律责任333 auditor,s opinion 审计师意见书334 auditor,s report 审计师报告,查账报告335 audit program 审计工作计划336 audit report 审计报告337 audit risk 审计风险338 audit sampling 审计抽样339 audit software 审计软件340 audit test 审计抽查341 audit trail 审计脉络,审计线索342 audit working paper 审计工作底稿343 authorized capital stock核定股本,法定股本344 automated clearing house 自动票据交换所347 available asset 可用资产348 available inventory 可用存货349 average balance 平均余额350 average collection period 平均收款期351 average cost 平均成本352 average-cost method 平均成本法353 average inventory 平均存货,平均库存354 average life 平均寿命,平均使用年限355 average payment period (of accounts payable) 应付账款平均付款期356 average rate of return 平均收益率357 averages 股票价格平均指数358 avoidable cost 可避免成本359 back charge 欠费费用360 back date 倒填日期,填早日期361 backed bill 背书票据362 back-end load 后期负担363 backer ①票据担保人②财务支持人364 backlog depreciation 欠提折旧365 back order 欠交订货366 back pay 欠付工资367 back tax 欠交税款369 back-to-back loan 对销贷款372 bad check 空头支票373 bad debt 呆账,呆账账户374 bad debt account 呆账账户375 bad debt expense 呆账费用376 bad debt ratio 呆账比率377 bad debt recovery 呆账收回378 bailment 寄销,寄托379 bailout 抽资380 bailout period 投资返还期381 balance ①余额②平衡382 balance budget 平衡预算383 balance due 结欠余额384 balance fund 平衡基金385 balance of account 账户余额386 balance of payment 国际收支差额387 balance of retained earnings留存收益余额388 balance sheet 资产负债表389 balance sheet account 资产负债表账户390 balance sheet analysis 资产负债表分析391 balance sheet audit 资产负债表审计392 balance sheet date 结账日期393 balance sheet ratio 资产负债表比率394 balance sheet total 资产负债表总额395 balloon payment 漂浮式付款397 bank(er,s) acceptance 银行承兑,银行承兑汇票398 bank balance 银行存款余额399 bankbook 存折400 bank charge 银行手续费401 bank checking account银行支票账户,银行活期存款账户402 bank confirmation 银行证明信函403 bank credit银行信用,银行信贷404 bank custody 银行保险库405 bank draft 银行汇票406 banker ①银行家②银行407 bank failure 银行倒闭408 bank loan 银行贷款409 bank overdraft 银行透支410 bank reconciliation statement银行对账单,银行存款调节表411 bank reference 银行征信信函412 bank run 银行挤兑413 bankruptcy 破产414 bankruptcy act 破产法415 bankruptcy cost 破产成本419 bank transfer银行汇兑业务,银行转账业务420 bargain ①合同,谈判②廉价货421 bargain money 定金422 bargain purchase option承租人优先购置权423 bargain renewed option承租人优先续租权424 bargain sale 廉价销售427 barter 以货易货428 barter transaction 易货业务429 base 基数430 base period 基期431 base price 基价432 base rate 基础利率433 base stock 基础存量434 BASIC 基础语言435 basic earnings per share 每股基础收益436 basis 基准437 basis of accounting 会计基准,会计方法438 basis of taxation 计税基准439 basis point 基点440 basket purchase 整套采购,总价采购441 batch costing 分批成本计算法442 batch processing分批处理,分批数据处理443 B/D 过次页444 B/E 汇票445 BE analysis 损益分界分析,保本分析446 bear ①承担,负担②卖空者,空头447 bearer 持票人448 bearer bond 不记名债券449 bearer draft 不记名汇票450 bear interest 附息,负担利息451 bear market 熊市,下跌行情454 before-separation cost 分离前成本455 before-tax income 税前收益457 beginning balance 期初余额458 beginning inventory 期初存货459 bellwether security 领头证券,龙头证券460 below par 低于票面价值462 beneficial interest 受益人权益463 beneficial owner 受益权人464 beneficiary 受益人,受款人,受赔人465 benefit ①效益,利益②福利金,津贴466 benefit-cost analysis 效益成本分析467 benefit-cost ratio 效益成本比率468 benefit fund 福利基金469 benefit in kind 实物福利470 benefit system 职工福利制度471 best-efforts agreement 证券尽力推销协议472 beta coefficient 贝塔系数473 beta risk 贝塔风险,第二种类型误差474 betterment 改造投资,改造工程投资475 B/F 余额承前476 Bias 偏差,偏向性477 bid ①买价②投标478 bid bond 投标保证金479 bid price ①买方出价,买价②投标价格480 big bath 巨额冲销481 Big Board 大证券交易所483 bill ①汇票,票据②通知单,清单③账单, 484 billing 开发票,开账单485 billing clerk 开票员486 bill of entry 报关单487 bill of exchange 汇票488 bill of lading 提货单,提单489 bill of materials 用料单490 bill of sales 销货清单,卖据491 bills payable 应付票据492 bills receivable 应收票据493 B/L 提货单496 blank bill of lading 不记名提货单497 blank check 空白支票498 blank endorsement 不记名背书499 blanket mortgage 总括抵押500 blanket order 总括订货单501 blanket price 总括价格502 blind entry 失实分录,未加说明的分录503 blind purchase 盲目采购504 blue-chip 蓝筹码股票,热门股票505 blue-sky laws 蓝天法,股票发行控制法506 board chairman 董事长507 board minutes 董事会会议记录508 board of directors 董事会510 bond ①债券②保证书,保证金③忠诚保证511 bond conversion 债券兑换512 bond discount 债券折价513 bonded goods 保税货物514 bonded warehouse 保税仓库515 bond financing 债券筹资516 bondholder 债券持有人517 bond indenture 债券信托契约,债券契约518 bonding company 忠诚担保公司519 bond issue cost 债券发行成本520 bond premium 债券溢价521 bond rating 评定债券等级522 bonds outstanding流通在外债券,未偿付债券523 bonds payable 应付公司债券524 bond yield 债券收益率525 bonus 奖金,红利526 bonus issue 发行红利股527 book ①账簿②账面的③记账528 book audit 账簿审计529 book balance 账面余额530 book inventory 账面存货,账面盘存531 bookkeeper 簿记员,记账员532 bookkeeping ①簿记,记账②簿记学533 book of final entry 终结分录账簿534 book of orginal entry 原始分录账簿535 book profit 账面利润,账面盈利536 book rate of return 账面收益率537 books of accounts 账簿538 book value 账面价值539 book value per share 每股账面价值540 boot 补价541 borrowing 借贷,借款542 borrowing power 借款能力543 bottom line 损益表底线,最终财务成果544 B/R 应收票据545 branch 分支机构,分店546 branch accounting 分支机构会计,分店会计547 branch current account分支机构往来账户,分店往来账户548 branch ledger 分支机构分类账549 brand name 牌号名称,商标名称550 breach of contract 违约,违反合同551 breach of trust 违反信托552 breakdown 分解,按细目分类553 break-even analysis损益分界分析,损益平衡分析554 break-even chart损益分界图表,损益平衡图表555 break-even point损益分界点,损益平衡点556 break-up value 拆卖价值557 bribes and kickbacks 贿赂和回扣558 bridging loan 过渡性贷款560 broker 经纪人561 brokerage 经纪人佣金564 budget 预算565 budgetary control 预算控制566 budget decision 预算决策567 bugeting 预算编制568 budget management 预算管理569 budget variance 预算差异570 buffer stock 保险库存,缓冲存货573 bull market 牛市,涨市574 burden 间接费用575 burden rate 间接费用率576 business ①商业,工商业②企业③经营,营业577 business accounting 企业会计578 business barometer 工商业指标579 business combination 企业合并580 business cycle 商业周期,商业循环581 business environment 企业环境582 business failure 经营失败583 business income 企业收益,营业收益584 business risk 经营风险,营业风险585 business segment 企业分部586 business transaction 企业交易,营业业务587 business trust 企业经营信托588 buy and hold decision 购入和持存决策589 buyer,s credit 买方信贷590 buying expense 进货费用591 buyout 收购股权,收购控制股权592 buy over 收买,贿赂593 bylaws 公司章程细则594 by-product 副产品596 cable transfer 电汇597 calculation 计算598 calculator 计算器599 calendar year 日历年度600 call ①期前偿还,期前兑回②催交股款③买方期权601 callable bond 可提前兑回债券602 callable preferred stock可提前兑回优先股603 call loan 活期拆放贷款604 call option 股票购买期权605 call premium 提前兑回溢价606 call price 提前兑回价格607 call provision 提前兑回条款608 cancelable lease 可取消租约609 cancelled check 注销支票610 C & F 货价加运费611 C & I 货价加保险费612 capacity ①生产能力②偿债能力613 capacity cost生产能力成本,经营能力成本614 capacity to borrow 借款能力615 capacity to contract 订约能力,订约资格616 capital 资本金,资本617 capital account 资本账户618 capital addition 资本增置619 capital allowance 资本减免620 capital and liabilities ratio 资本负债比率621 capital appreciation 资本升值622 capital asset 资本性资产623 capital asset pricing model资本性资产计价模型624 capital authorized 额定资本,法定资本625 capital budget 资本预算626 capital cost 资本成本627 capital deficit 资本亏绌628 capital expenditure 资本支出629 capital gain 资本利得,资本收益630 capital impairment 资本减损631 capital intensive 资本密集632 capital investment 资本投资633 capital investment appraisal 资本投资评价634 capitalization 资本化635 capitalization of earnings 收益资本化636 capitalization of interest 利息资本化637 capitalized value 资本化价值638 capital lease 资本租赁639 capital leverage 资本杠杆作用640 capital loss 资本损失641 capital maintenance concept资本保持概念,资本维护概念642 capital market 资本市场643 capital market line资本市场贝塔风险线644 capital outlay 资本支出645 capital-output ratio 资本产值比率646 capital paid-in 实缴股本,投入股本647 capital rationing 资本分配648 capital reorganization 资本改组649 capital reserve 资本公积金650 capital return 资本收益率,投资回收率651 capital stock 股本652 capital stock outstanding 发行股本,流通在外股本653 capital stock premium 股本溢价654 capital stock subscriptions 认购股本655 capital structure 股本结构656 capital structure decision 资本结构决策657 capital surplus 资本盈余658 capital turnover 资本周转率659 capital verification 资本验证,验资661 carried interest 附带权益662 carry back 结转前期扣减,移前扣减663 carrying cost 置存成本,储存成本664 carrying value ①置存价值②抵押品价值665 carry over①结转下期扣减,移后扣减②结转库存,滚存量667 cash ①现金②兑现668 cashability 变现能力669 cash account 现金账户670 cash asset 现金资产671 cash audit 现金审计672 cash basis accounting现金收付制会计,收付实现制会计673 cash bonus 现金红利674cash break-even analysis现金损益分界分析675 cash budget 现金预算677 cash deficit 现金亏绌678 cash disbursement journal现金支出日记账679 cash discount 现金折扣680 cash dividend 现金股利681 cash equivalent 现金等价物682 cash equivalent value 现金等值683 cash flow ①现金流转②现金流量684cash flow statement现金流转表,现金流量表685 cash-flow to capital-expenditure ratio现金流量对资本支出比率686 cash-flow to total-debt ratio现金流量对负债总额比率687 cash forecast 现金预测688 cashier 出纳员689 cashier,s check 银行本票690 cash in transit 在途现金691 cash journal 现金日记账692 cash on delivery 货到付现693 cash on hand 库存现金694 cash position 现金状况,现金头寸695 cash receipts journal 现金收入日记账696 cash records 现金记录697 cash sale 现金销售698 cash shortages and overages现金缺溢699 cash statement 现金报表700 cash turnover ratio 现金周转率701 cash with order 现金订货,订货现金702 casting 加总,合计703 casual audit 临时审计704 CBA 成本效益分析705 CCA 现时成本会计706 CD 存款单707 ceiling 最高限额708 ceiling price 最高限价709 central bank 中央银行710 centralization 集中经营,集权711 certainty 确定性712 certainty decision 确定性决策713 certainty equivalent 确定等值714 certainty equivalent coefficient确定等值系数715 certificate of capital verification验资证明书716 certificate of deposit 存款单717certificate of incorporation公登记执照,公司注册证书718 certificate of indebtedness 借据719 certificate of protest 拒付证明书720 certified accountant 注册会计师721 certified check 保付支票724 certified financial statement已审核财务报表,已审核会计报表729 certifying officer 签付员730 chain discount 连锁折扣731 chain liquidation 连续清算732 chairman of the board of director 董事长733 chairman,s report 董事长报告734 change fund 找零备用金735 changing prices accounting 物价变动会计736 charge①费用②借记,借项③赊账④留置权737 charge account 赊账,赊账账户738 charge and discharge statement信托财产(或遗产)收支报表739 charge card 付款卡740 charge off 注销741 charge sale 赊销742 charter 执照,许可证747 chart of accounts 账户分类表,会计科目表748 chattel 动产749 chattel mortgage 动产抵押750 check①支票②检查,核对751 check and balance system制约平衡制度,制衡制度752 check cleaning 支票交换753 checking account支票账户,活期存款账户754 check register 支票登记簿755 check verification 支票验证756 chief accountant 总会计,会计主任757 chief auditor 总审计,审计主任758 chief cashier 总出纳,出纳主任759chief financial officer财务总裁,财务总经理760 CHIPS 票据交换所银行内部支付系统761 chronological book 序时账簿762 CIF 到岸价格763 circularization 发函询证764 circulating asset 流动资产765 circulating capital 流动资本,流动资金766 claim 索赔767 classification of accounts 账户分类表768 classification of assets 资产分类769 classification of liabilities 负债分类770 classification of stockholders, equity 股东产权分类771 classified common stock 分类普通股772 classified trial balance 分类试算表773 claw back 追回税款774clean①不附带保留条件②不附其他单据③不附利息775 clean bill of exchange 光票汇票776 clean letter of credit 光票信用证777 clearance①结关,报关②票据交换,清算③清仓778 clearance agent 报关结算代理商779 clearance sale 清仓减价销售780 clearing ①票据交换②结算781 clearing account①暂记账户,过渡账户②票据交换往来账户782 clearing house 票据交换所783 clear-up cause 清理条款784 clerical error 笔误,记账错误785 clerk 办事员,职员786 client 客户,委托人787 closed account 已结账账户788closed-end mutual fund固定股份互助基金投资公司789 closely-held company 不公共招股公司790 closely-held corporation 不公共招股公司791 closing ①结账②收盘792 closing adjustment 结账调整,决算调整793 closing balance 期末余额794 closing date 结账日期,截止日期795 closing entry 结账分录796 closing price 收盘价格797 closing trial balance 结账试算表798 CM 贡献毛利,贡献毛益800 CML 资本市场贝塔风险线801 COBOL 普通商业用语802 code ①代号,代码②法规,守则803 Code of Professional Ethics《职业道德守则》804 coding 编码805 coding clerk 编码员806 coding of accounts 账户编码807 co-financing 共同融资809 coinsurance clause 共同保险条款810 collateral 抵押品,担保品811 collateral bond抵押品担保债券,动产担保债券812 collateral loan 抵押品担保贷款813 collectibles 收藏物814 collection agency 收账代理商815 collection period 收款期816 collective policy 收账政策817 collusion 串通舞弊818 columnar journal 多栏式日记账819 combination 企业合并820 combined financial statement合并财务报表,合并会计报表821 combined journal and ledger合并日记分类账,日记总账823 commercial bank 商业银行824 commercial bill 商业汇票825 commercial credit 商业信用827 commercial paper①商业票据②流通票据828 commission 佣金,手续费829 commitment ①承诺付款②承诺贷款830 commitment fee 承诺费831 commodity 商品,货物832 commodity exchange 商品交易所834 common cost 共同成本835 common dollar 等值美元836 common-size statement 共同尺度报表837 common stock 普通股838 common stock equivalent 等同普通股839Common Stock Index普通股股票价格指数840 community of interest共同权益,共同权益集团841 commuted value 折算价值843 company director 公司董事长844 company finance 公司财务846 company reserve 公司公积金848 comparability 可比性85comparative statement比较财务表,比较会计报表851 compensating balance补偿性存款额,存货抵销余额852 compensating errors 抵销性错误853 compensation ①报酬②补偿,赔偿854 compensatory stock option 补偿性购股权855 competitive bidding 竞争性投标856 compilation of financial statement编辑财务报表,编辑会计报表857 complete audit 全部审计858 complete cycle costs 全部周期成本859 completed contract method 全部完工法860 complete transaction 完整经济业务861 complex capital structure 复杂资本结构862 complex information processing复杂信息处理863 compliance audit 符合规章审计864 compliance test符合规章抽查,符合性抽查865composite break-even point综合损益分界点866 composite depreciation 综合折旧867 composition 偿债协议,债务和解868 compound amount of 1 dollar1元的复利终值,1元的本利和869 compound discount 复贴现,复折现870 compound entry 复合分录871 compound interest 复利872 compound interest method of depreciation 复利折旧法873 compound value 复利值874 comprehensive audit 综合审计875 comprehensive budget 综合预算876 comprehensive income 综合收益877 comptroller 审计长,主计长878 Comptroller General 总审计长879 compulsory audit 强制审计880 compulsory liquidation 强制清算881 COMPUSTA T 电子计算机会计数据库882 computed price 推算价格884computer-aided audit 电子计算机辅助审计885 computer-aided financial management电子计算机辅助财务管理886 computer conferencing 电子计算机会议887 computer fraud 电子计算机舞弊888 computerized accounting 电算会计化890 computer software 电子计算机软件891 concealment 隐瞒,匿报892 concept 概念893 conceptual framework概念构架,概念体系894 concern 企业,商号895 concession ①特许,特许权②折让,优惠896 condensed balance sheet 简明资产负债表897 condensed income statement 简明损益表898 conditional acceptance 附加条件承兑899 conditional bond 附条件债券900confidential information机密信息,机密资料901 confirmation letter 询证信函,查证信函902 confirmed letter of credit 保兑信用证903 confiscated goods 没收货物,充公货物904 confiscation 没收,充公905 conflict of interest公私利益冲突,借公营私906conglomerate combination跨行业企业合并907 conglomerate company 跨行业公司,集团公司908 conglomerate financial statement集团公司财务报表,集团公司会计报表909 conservatism ①保守性②稳健性910 consignment 寄销,寄托911 consignment account 寄销账户912 consistency 一致性913 consolidated financial statement合并财务报表,合并会计报表914 consolidation 创立合并915 consolidation goodwill 合并商誉916 consortium 国际财团,国际银团917 consortium project 国际财团投资项目918 constant price 不变价格919 constant purchase power accounting不变购买力会计920 constituent company 子公司,成员公司921 construction contract accounting建筑合同会计922 construction work in process 在建工程923 constructive dividend 推定股利924 constructive fraud 推定欺诈925 constructive receipt 推定收入926 consular invoice 领事签证发货票927 consultant 咨询师,顾问928 consultant fee 咨询费930 consumed cost 耗用成本931 Consumer Price Index 消费品物价指数933 contingency 意外事项,或有事项934 contingency account 意外准备账户935 contingency financial plan 应急财务计划936 contingent gain 或有收益,或有利得937 contingent loss 或有损失938 continuing account 连续账户,结转账户939 continuing appropriation 连续拨款,连续经费940 continuing investment 连续投资941 continuing professional education专业进修教育,专业连续教育942 continuing security 连续担保943 continuity postulate 连续经营假设944 continuous audit 连续审计945 continuous budget 连续预算,滚动预算946 continuous inventory 连续盘存947 contra account 抵销账户948 contract 合同949 contract labor 合同工950 contractor ①定约人②承包商951 contract price 合同价格952 contra entry 对销分录953 contributed capital 实缴股本954 contributed capital in excess of par value实缴股本的股票溢价955 contribution ①缴入股本②分担费用③贡献毛利④捐献,捐款956contribution approach to pricing贡献毛利法定价957 contribution margin 献毛益,贡献毛利958 contribution margin income statement贡献毛利损益表959 contribution margin ratio 贡献毛利率960 contributory pension plan分担退休金计划961 control ①控制②管制962 control account 统制(统驭)账户963 controllable cost 可控制成本964 controlled accounts 被统制账户965 controlled company 受控公司,子公司966 controller 会计长,主计长967 controlling company 控制公司968 controlling-company accounting 控制公司会计969 controlling interest 控制股权,多数股权970 convention 惯例,常规971 conventional accounting 常规会计972 conventional costing 常规成本计算法973 conventional income statement常规损益表974 conversion ①兑换②换算,折算975 conversion price 兑换价格976 conversion rate 兑换率,折算率977 convertible bond 可兑换债券978 convertible preferred stock 可兑换优先股979 conveyance 转让,转让证书980 cook 窜改账目981 cooked books 假账982 coownership company 共有公司983 coownership of property 共有财产984 copyright 版权985 copyright royalty 稿费,版税986 corporate accounting 公司会计987 corporate bond 公司债券988 corporate charter 公司执照989 corporate finance 公司财务990corporate joint venture合资经营公司,合资公司991 corporate raider 公司侵夺者992 corporate readjustment 公司账务重新调整993 corporate reorganization 公司重组,公司改组994 Corporate Report 《公司报告》995 corporate risk 公司风险996 corporation 公司,股份公司997 corpus 本金998 correcting entry 更正分录999 correspondent ①客户,往来商号②代理银行1000 corruption 贿赂,行贿1001 cost ①成本②耗费,花费1002 cost absorption 成本摊配,成本转并1003 cost accountant 成本会计师1004 cost accounting 成本会计1006 cost accounts 成本账户1007 cost allocation 成本分摊,成本分配1008 cost analysis 成本分析1009 cost and freight 货价加运费价格1010 cost and insurance 货价加保险费价格1011 cost audit 成本审计1012 cost basis 成本基准1013 cost-benefit analysis 成本效益分析1014 cost center 成本中心1015 cost classification 成本分类1016 cost control 成本控制1017 cost distribution 成本分摊,成本分配1018 cost flow 成本流转1019 costing 成本计算法1020 cost, insurance and freight到岸价格1021 cost ledger 成本分类账1022 cost object 成本对象1023 cost of capital 资本成本1024 cost of goods manufactured 制造成本,半成品成本1025 cost of good sold 销货成本1026 cost of living adjustment 按生活费用调整1027 cost of sales 销货成本1028cost or market, whichever is lower成本与市价孰低法1029 cost-plus pricing 成本加成计价法1030 cost principle 成本原则1031 cost records 成本记录。