A (1)ABC 作业基础成本计算
A (2)absorbed overhead 已吸收制造费用
A (3)absorption costing 吸收成本计算
A (4)account 账户,报表
A (5)accounting postulate 会计假设
A (6)accounting series release 会计公告文件
A (7)accounting valuation 会计计价
A (8)account sale 承销清单
A (9)accountability concept 经营责任概念
A (10)accountancy 会计职业
A (11)accountant 会计师
A (12)accounting 会计
A (13)agency cost 代理成本
A (14)accounting bases 会计基础
A (15)accounting manual 会计手册
A (16)accounting period 会计期间
A (17)accounting policies 会计方针
A (18)accounting rate of return 会计报酬率
A (19)accounting reference date 会计参照日
A (20)accounting reference period 会计参照期间
A (21)accrual concept 应计概念
A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率)
A (24)acquisition 购置
A (25)acquisition accounting 收购会计
A (26)activity based accounting 作业基础成本计算
A (27)adjusting events 调整事项
A (28)administrative expenses 行政管理费
A (29)advice note 发货通知
A (30)amortization 摊销
A (31)analytical review 分析性检查
A (32)annual equivalent cost 年度等量成本法
A (33)annual report and accounts 年度报告和报表
A (34)appraisal cost 检验成本
A (35)appropriation account 盈余分配账户
A (36)articles of association 公司章程细则
A (37)assets 资产
A (38)assets cover 资产保障
A (39)asset value per share 每股资产价值
A (40)associated company 联营公司
A (41)attainable standard 可达标准
A (42)attributable profit 可归属利润
A (43)audit 审计
A (44)audit report 审计报告
A (45)auditing standards 审计准则
A (46)authorized share capital 额定股本
A (47)available hours 可用小时
A (48)avoidable costs 可避免成本
B (49)back-to-back loan 易币贷款
B (50)backflush accounting 倒退成本计算
B (51)bad debts 坏帐
B (52)bad debts ratio 坏帐比率
B (53)bank charges 银行手续费
B (54)bank overdraft 银行透支
B (55)bank reconciliation 银行存款调节表
B (56)bank statement 银行对账单
B (57)bankruptcy 破产
B (58)basis of apportionment 分摊基础
B (59)batch 批量
B (60)batch costing 分批成本计算
B (61)beta factor B(市场)风险因素
B (62)bill 账单
B (63)bill of exchange 汇票
B (64)bill of landing 提单
B (65)bill of materials 用料预计单
B (66)bill payable 应付票据
B (67)bill receivable 应收票据
B (68)bin card 存货记录卡
B (69)bonus 红利
B (70)book-keeping 薄记
B (71)Boston classification 波士顿分类
B (72)breakeven chart 保本图
B (73)breakeven point 保本点
B (74)breaking-down time 复位时间
B (75)budget 预算
B (76)budget center 预算中心
B (77)budget cost allowance 预算成本折让
B (78)budget manual 预算手册
B (79)budget period 预算期间
B (80)budgetary control 预算控制
B (81)budgeted capacity 预算生产能力
B (82)burden 制造费用
B (83)business center 经营中心
B (84)business entity 营业个体
B (85)business unit 经营单位
B (86)buy-out management 管理性购买产权
B (87)by-product 副产品
C (88)called-up share capital 催缴股本
C (89)capacity 生产能力
C (90)capacity ratios 生产能力比率
C (91)capital 资本
C (92)capital assets pricing model 资本资产计价模式
C (93)capital commitment 承诺资本
C (94)capital employed 已运用的资本
C (95)capital expenditure 资本支出
C (96)capital expenditure authorization 资本支出核准
C (97)capital expenditure control 资本支出控制
C (98)capital expenditure proposal 资本支出申请
C (99)capital funding planning 资本基金筹集计划
C (100)capital gain 资本收益
C (101)capital investment appraisal 资本投资评估
C (102)capital maintenance 资本保全
C (103)capital resource planning 资本资源计划
C (104)capital surplus 资本盈余
C (105)capital turnover 资本周转率
C (106)card 记录卡
C (107)cash 现金
C (108)cash account 现金账户
C (109)cash book 现金账薄
C (110)cash cow 金牛产品
C (111)cash flow 现金流量
C (112)cash discounted 现金贴现
C (113)cash flow budget 现金流量预算
C (114)cash flow statement 现金流量表
C (115)cash ledger 现金分类账
C (116)cash limit 现金限额
C (117)CCA 现时成本会计
C (118)center 中心
C (119)changeover time 变更时间
C (120)chartered entity 特许经济个体
C (121)cheque 支票
C (122)cheque register 支票登记薄
C (123)coin analysis 零钱分类
C (124)classification 分类
C (125)clock card 工时卡
C (126)code 代码
C (127)commitment accounting 承诺确认会计
C (128)common cost 共同成本
C (129)company limited by guarantee 有限担保责任公司
推荐：注会考试《审计》中用到的128个英文单词
1.audit 审计
2.attestation 鉴证
3.credibility 可信赖程度
4.audit of financial statements 财务报表审计
5.agreed-upon procedures 执行商定程序
6.high levels of assurance 高水平保证
7.compilation 编制
8.reliability 可靠性
9.relevance 相关性
10.professional skepticism 职业谨慎
11.objectivity 客观性
12. professional competence 专业胜任能力
13.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.materialiy 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 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.test of control 控制测试
65.walk-through test 穿行测试
66.communication 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.esistence 存在
73.occurrence 发生
74.completeness 完整性
75.rights and obligations 权利和义务
76.valuation and allocation 计价和分摊
77.cutoff 截止
78.accuracy 准确性
79.classification 分类
80.inspection 检查
81.supervision of counting 监盘
82.observation 观察
83.confirmation 函证
84.computation 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
108.net realizable value 可变现净值
109.storeroom 仓库
110.sale invoice 销售发票
111.price list 价目表
112.positive confirmation request 积极式询证函
113.negative 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
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