教育资料（2021-2022年收藏的）注会全部英文词汇

1、注会审计加试题英语常用词汇1.audit 审计 2.attestation 鉴证 3.credibility 可信赖程度 4.audit of financial statements 财务报表审计 5.agreed-upon procedures 执行商定程序 6.high levels of assurance 高水平保证 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.

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

3、he entity s business 了解被审计单位情况 25.assess material misstatement risks评估重大错报风险 26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 27.a general knowledge of 初步了解的情况 28.a more knowledge of 进一步了解的情况 29.the prior years working papers 以前年度工作底稿 30.minutes of meeting 会议纪要 31.bu

4、siness 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.

5、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 b

6、alances 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.

7、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 munication 沟通 67.flow chart 流

8、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 pleteness 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.

9、supervision of counting 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

10、 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 disburseme

11、nt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

12、 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 opini

13、on 保留意见 127.disclaimer of opinion 无法表示意见 128.adverse opinion否定意见注册会计师考试审计英语词汇辅导资料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

14、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 ref

15、erence 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 expen

16、ses 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

17、 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-

18、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

19、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

20、(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

21、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 (9

22、5)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 (

23、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 statemen

24、t 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)commitmen

25、t 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 C (130)company limited shares 股份有限公司 C (131)competitive position 竞争能力状况 C (132)concept 概念 C (133)conglomerate 跨行业企业 C (134)consistency concept 一致性概念 C (135)consolidated accounts 合并报表 C (136)consolidation account

26、ing 合并会计 C (137)consortium 财团 C (138)contingency plan 应急计划 C (139)contingent liabilities 或有负债 C (140)continuous operation 连续生产 C (141)contra 抵消 C (142)contract cost 合同成本 C (143)contract costing 合同成本计算 C (144)contribution 贡献毛益 C (145)contribution centre 贡献中心 C (146)contribution chart 贡献图 C (147)contr

27、ibution per unit of limiting factor ration 单位限定因素的贡献毛益比率 C (148)contribution to sales ration 贡献毛益对销售比率 C (149)control 控制 C (150)control account 控制帐户 C (151)control limits 控制限度 C (152)controllability concept 可控制概念 C (153)controllable cost 可控制成本 C (154)conversion cost 加工成本 C (155)convertible loan stoc

28、k 来源： 可转换为股票的贷款 C (156)corporate appraisal 公司评估 C (157)corporate planning 公司计划 C (158)corporate social reporting 公司社会报告 C (159)corporation 股份公司 C (160)cost 成本 C (161)cost account 成本帐户 C (162)cost accounting 成本会计 C (163)cost accounting manual 成本手册 C (164)cost accounts calendar 成本报表的日历时间 C (165)cost a

29、djustment 成本调整 C (166)cost allocation 成本分配 C (167)cost apportionment 成本分摊 C (168)cost attribution 成本归属 C (169)cost audit 成本审计 C (170)cost behaviour 成本性态 C (171)cost benefit analysis 成本效益分析 C (172)cost center 成本中心 C (173)cost driver 成本动因学会注册会计师考试会计会计科目中英文对照（部分中文科目是按老叫法写的） 现金 Cash in hand 银行存款 Cash in

30、 bank 其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票 Other monetary assets - cashiers check 其他货币资金-银行汇票 Other monetary assets - bank draft 其他货币资金-信用卡 Other monetary assets - credit cards 其他货币资金-信用证保证金 Other monetary assets - L/C deposit 其他货币资金-存出投资款 Other monetary assets - cash

31、for investment 短期投资-股票投资 Investments - Short term - stocks 短期投资-债券投资 Investments - Short term - bonds 短期投资-基金投资 Investments - Short term - funds 短期投资-其他投资 Investments - Short term - others 短期投资跌价准备 Provision for short-term investment 长期股权投资-股票投资 Long term equity investment - stocks 长期股权投资-其他股权投资 Lon

32、g term equity investment - others 长期债券投资-债券投资 Long term securities investemnt - bonds 长期债券投资-其他债权投资 Long term securities investment - others 长期投资减值准备 Provision for long-term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Trade debtors 坏帐准备- 应收帐款 Provision fo

33、r doubtful debts - trade debtors 预付帐款 Prepayment 应收补贴款 Allowance receivable 其他应收款 Other debtors 坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 其他流动资产 Other current assets 物资采购 Purchase 原材料 Raw materials 包装物 Packing materials 低值易耗品 Low value consumbles 材料成本差异 Material cost difference 自制半成品

34、Self-manufactured goods 库存商品 Finished goods 商品进销差价 Difference between purchase & sales of commodities 委托加工物资 Consigned processiong material 委托代销商品 Consignment-out 受托代销商品 Consignment-in 分期收款发出商品 Goods on instalment sales 存货跌价准备 Provision for obsolete stocks 待摊费用 Prepaid expenses 待处理流动资产损益 Unsettl

35、ed G/L on current assets 待处理固定资产损益 Unsettled G/L on fixed assets 委托贷款-本金 Consignment loan - principle 委托贷款-利息 Consignment loan - interest 委托贷款-减值准备 Consignment loan - provision 固定资产-房屋建筑物 Fixed assets - Buildings 固定资产-机器设备 Fixed assets - Plant and machinery 固定资产-电子设备、器具及家具 Fixed assets - Electronic

36、Equipment, furniture and fixtures 固定资产-运输设备 Fixed assets - Automobiles 累计折旧 Accumulated depreciation 固定资产减值准备 Impairment of fixed assets 工程物资-专用材料 Project material - specific materials 工程物资-专用设备 Project material - specific equipment 工程物资-预付大型设备款 Project material - prepaid for equipment 工程物资-为生产准备的工具

37、及器具 Project material - tools and facilities for production 在建工程 Construction in progress 在建工程减值准备 Impairment of construction in progress 固定资产清理 Disposal of fixed assets 无形资产-专利权 Intangible assets - patent 无形资产-非专利技术 Intangible assets - industrial property and know-how 无形资产-商标权 Intangible assets - tr

38、ademark rights 无形资产-土地使用权 Intangible assets - land use rights 无形资产-商誉 Intangible assets - goodwill 无形资产减值准备 Impairment of intangible assets 长期待摊费用 Deferred assets 未确认融资费用 Unrecognized finance fees 其他长期资产 Other long term assets 递延税款借项 Deferred assets debits 应付票据 Notes payable 应付帐款 Trade creditors 预收帐

39、款 Adanvances from customers 代销商品款 Consignment-in payables 其他应交款 Other payable to government 其他应付款 Other creditors 应付股利 Proposed dividends 待转资产价值 Donated assets 预计负债 Accrued liabilities 应付短期债券 Short-term debentures payable 其他流动负债 Other current liabilities 预提费用 Accrued expenses 应付工资 Payroll payable 应付

40、福利费 Welfare payable 短期借款-抵押借款 Bank loans - Short term - pledged 短期借款-信用借款 Bank loans - Short term - credit 短期借款-担保借款 Bank loans - Short term - guaranteed 一年内到期长期借款 Long term loans due within one year 一年内到期长期应付款 Long term payable due within one year 长期借款 Bank loans - Long term 应付债券-债券面值 Bond payable

41、- Par value 应付债券-债券溢价 Bond payable - Excess 应付债券-债券折价 Bond payable - Discount 应付债券-应计利息 Bond payable - Accrued interest 长期应付款 Long term payable 专项应付款 Specific payable 其他长期负债 Other long term liabilities 应交税金-所得税 Tax payable - income tax 应交税金-增值税 Tax payable - VAT 应交税金-营业税 Tax payable - business tax 应

42、交税金-消费税 Tax payable - consumable tax 应交税金-其他 Tax payable - others 递延税款贷项 Deferred taxation credit 股本 Share capital 已归还投资 Investment returned 利润分配-其他转入 Profit appropriation - other transfer in 利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 利润分配-提取法定公益金 Profit appropriation - statutory

43、 welfare reserve 利润分配-提取储备基金 Profit appropriation - reserve fund 利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 利润分配-利润归还投资 Profit appropriation - return investment by profit 利润分配-应付优先股股利 Profit appropriation - pr

44、eference shares dividends 利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 期初未分配利润 Retained earnings, beginning of the year 资本公积-股本溢价 Capital s

45、urplus - share premium 资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 资本公积-接受现金捐赠 Capital surplus - cash donation 资本公积-股权投资准备 Capital surplus - investment reserve 资本公积-拨款转入 Capital surplus - subsidiary 资本公积-外币资本折算差额 Capital surplus - foreign currency translation 资本公积-其他 Capital surplus - others

46、 盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 盈余公积-储备基金 Surplus reserve - reserve fund 盈余公积-企业发展基金 Surplus reserve - enterprise development fund 盈余公积-利润归还投资 Surplus reserve - retur

47、e investment by investment 主营业务收入 Sales 主营业务成本 Cost of sales 主营业务税金及附加 Sales tax 营业费用 Operating expenses 管理费用 General and administrative expenses 财务费用 Financial expenses 投资收益 Investment income 其他业务收入 Other operating income 营业外收入 Non-operating income 补贴收入 Subsidy income 其他业务支出 Other operating expense

48、s 营业外支出 Non-operating expenses 所得税 Income tax一、资产类 assets 现金 cash on hand 银行存款 cash in bank 其他货币资金 other cash and cash equivalent 短期投资 short-term investment 短期投资跌价准备 short-term investments falling price reserve 应收票据 notes receivable 应收股利 dividend receivable 应收利息 interest receivable 应收帐款 accounts rec

49、eivable 坏帐准备 bad debt reserve 预付帐款 advance money 应收补贴款 cover deficit receivable from state subsidize 其他应收款 other notes receivable 在途物资 materials in transit 原材料 raw materials 包装物 wrappage 低值易耗品 low-value consumption goods 库存商品 finished goods 委托加工物资 work in process-outsourced 委托代销商品 trust to and sell

50、the goods on a commission basis 受托代销商品 commissioned and sell the goods on a commission basis 存货跌价准备 inventory falling price reserve 分期收款发出商品 collect money and send out the goods by stages 待摊费用 deferred and prepaid expenses 长期股权投资 long-term investment on stocks 长期债权投资 long-term investment on bonds 长期

51、投资减值准备 long-term investment depreciation reserve 固定资产 fixed assets 累计折旧 accumulated depreciation 工程物资 project goods and material 在建工程 project under construction 固定资产清理 fixed assets disposal 无形资产 intangible assets 开办费 organization/preliminary expenses 长期待摊费用 long-term deferred and prepaid expenses 待处

52、理财产损溢 wait deal assets loss or income 负债类 debts短期借款 short-term loan应付票据 notes payable应付帐款 accounts payable预收帐款 advance payment代销商品款 consignor payable应付工资 accrued payroll应付福利费 accrued welfarism应付股利 dividends payable应交税金 tax payable其他应交款 accrued other payments其他应付款 other payable预提费用 drawing expenses i

53、n advance长期借款 long-term loan应付债券 debenture payable长期应付款 long-term payable递延税款 deferred tax住房周转金 revolving fund of house三、所有者权益 owners equity股本 paid-up stock资本公积 capital reserve盈余公积 surplus reserve本年利润 current year profit利润分配 profit distribution四、成本类 cost生产成本 cost of manufacture制造费用 manufacturing over