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注会《审计》英语常用词汇 4'rk3nT8
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1.audit 审计 ohM'Fx"q
2.attestation 鉴证 {fN_itn
3.credibility 可信赖程度 6y5arP*6e
4.audit of financial statements 财务报表审计 #lLL5ji
5.agreed-upon procedures 执行商定程序 ,.}PZL
6.high levels of assurance 高水平保证 IW BVfN->}
7.compilation 编制 BkqIfV%O
8.reliability 可靠性 KuI>:i;
9.relevance 相关性 {U(h]'
10.professional skepticism 职业谨慎 nC&rQQFF
11.objectivity 客观性 mc$c!Ax*
12. professional competence 专业胜任能力 oC[wYUDg
13.Senior/CPA-in-charge 项目经理 n`:l`n>N$
14.audit engagement letter 业务约定书 &
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15.recurring audit 连续审计 $0W0+A$
16.the client 委托人 @g= A\2
17.change CPA 更换注册会计师 }5] s+m
18.the existing CPA 现任注册会计师 x)*/3[
19.the successor CPA 后任注册会计师 -owfuS?i=
20.the preceding CPA前任注册会计师 rP\7C+
21.issue the audit report 出具审计报告 q3P3euK3
22.expert 专家 [
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23.the board of directors 董事会 9vj:=,TNu
24.knowledge of the entity‘ s business 了解被审计单位情况 Z.mV fy%
25.assess material misstatement risks评估重大错报风险
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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 I]
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27.a general knowledge of —— 初步了解―――的情况 Ph%s.YAZ~
28.a more knowledge of—— 进一步了解的情况 ntkinbbD
29.the prior year‘s working papers 以前年度工作底稿 PvB?57wkF
30.minutes of meeting 会议纪要 m5x>._7le
31.business risks 经营风险 '
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32.appropriateness 适当性 p4AXQuOP
33.accounting estimate 会计估计 vaxg^n|v9
34.management representations 管理层声明 8
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35.going concern assumption 持续经营假设 +|8Lt[^ux
36.audit plan 审计计划 \rN_CBM
37.significant audit areas 重点审计领域 !KlSw,&=.6
38.error 错误 =J'?>-B
39.fraud舞弊 +8Px` v1L
40.modified or additional procedures 修改或追加审计程序 M!jW=^\
41.misappropriation of assets 侵占资产 SmLYxH3F
42.transactions without substance 虚假交易 T8(wzs
43.unusual pressures 异常压力 'q^Gg;c>+
44.the suspected noncompliance 涉嫌存在违法行为 LK%B6-;~-
45.materialiy 重要性 ?7p|
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46.exceed the materiality level 超过重要性水平 7cy~qg
47.approach the materiality level 接近重要性水平 0l6djN
48.an acceptably low level 可接受水平 A_fU
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49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 G7202(w
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50.misstatements or omissions 错报或漏报 W|Tew-H{h_
51.aggregate 总计 ;VH]TKkk
52.subsequent events 期后事项 $P@cS1sB
53.adjust the financial statements 调整财务报表 mT>p:G
54.perform additional audit procedures 实施追加的审计程序 A-u5
55.audit risk 审计风险 ^MW%&&,BL
56.detection risk 检查风险 stG&(M
57.inappropriate audit opinion 不适当的审计意见 ykeUS
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58.material misstatement 重大的错报 {.OoOqq9
59.tolerable misstatement 可容忍错报 T> 'Vaxo
60.the acceptable level of detection risk 可接受的检查风险 -:>#w`
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61.assessed level of material misstatement risk 重大错报风险的评估水平 <`*P/V
62.simall business 小规模企业 ;X6y.1N~
63.accounting system 会计系统 M(E_5@?3
64.test of control 控制测试 7x]nY. \
65.walk-through test 穿行测试 ~b[4'm@
66.communication 沟通 .Topg.7W
67.flow chart 流程图 z{jAt6@7
68.reperformance of internal control 重新执行 l1qwT0*6>
69.audit evidence 审计证据 5mNXWg7#]
70.substantive procedures 实质性程序
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71.assertions 认定 zs:7!
72.esistence 存在 +"cyOC
73.occurrence 发生 kAliCD)
74.completeness 完整性 }x1IFTa!
75.rights and obligations 权利和义务 IyN9
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76.valuation and allocation 计价和分摊 CEq]B:[IC
77.cutoff 截止 d@4!^vD;
78.accuracy 准确性 * _lo;
79.classification 分类 %Nl(Y@dD*
80.inspection 检查 [s{:}ZuKc
81.supervision of counting 监盘 .6F3;bg R7
82.observation 观察 h}>/Z3*
83.confirmation 函证 ] *VF Ws
84.computation 计算 X/Rx]}[
85.analytical procedures 分析程序 2r
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86.vouch 核对 cEjdImAzU
87.trace 追查 }t3FAy(%
88.audit sampling 审计抽样 xBfe8lor
89.error 误差 }a1Sfl@`3
90.expected error 预期误差 >#U<#
91.population 总体 b]&zDo|8
92.sampling risk 抽样风险 TK/'=8
93.non- sampling risk 非抽样风险 H8]^f=
94.sampling unit 抽样单位 {
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95.statistical sampling 统计抽样 @dCPa7:>&
96.tolerable error 可容忍误差 \u-e\w
97.the risk of under reliance 信赖不足风险 sLi//P?:t
98.the risk of over reliance 信赖过度风险 *F*jA$aY
99.the risk of incorrect rejection 误拒风险 WriN]/yD
100. the risk of incorrect acceptance 误受风险 ^r_lj$:+$
101.working trial balance 试算平衡表 kz;_f
102.index and cross-referencing 索引和交叉索引 tq:tY}:4
103.cash receipt 现金收入 ?b7g9 G4
104.cash disbursement 现金支出 /+t[,
105.bank statement 银行对账单 zHOE.V2Qo
106.bank reconciliation 银行存款余额调节表 y*b.eO
107.balance sheet date 资产负债表日 6Hbf9,vI
108.net realizable value 可变现净值 H..ZvGu
109.storeroom 仓库 %s@S|<
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110.sale invoice 销售发票 Rw\C0'
111.price list 价目表 7$'mC9
112.positive confirmation request 积极式询证函 t<k[W'#
113.negative confirmation request 消极式询证函 k-pEBhOH
114.purchase requisition 请购单 +aw>p_\
115.receiving report 验收报告 k\#-
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116.gross margin 毛利 0yC`9g)(
117.manufacturing overhead 制造费用 1uS-Tx
118.material requisition 领料单 DGZY~(]
119.inventory-taking 存货盘点 IqCCfs
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120.bond certificate 债券 M1^C8cz
121.stock certificate 股票 }t
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122.audit report 审计报告 %FyygT b;S
123.entity 被审计单位 Pb8Z))9j
124.addressee of the audit report 审计报告的收件人 I>%S4Z+o
125.unqualified opinion 无保留意见 ZutB_uW
126.qualified opinion 保留意见 Az< 9hk
127.disclaimer of opinion 无法表示意见 V9E6W*IE
128.adverse opinion 否定意见 ,#bb8+z&p
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A (1)ABC 作业基础成本计算 x]R(twi
A (2)absorbed overhead 已吸收制造费用 ?S&w0}R
A (3)absorption costing 吸收成本计算 jfY{z=*]u
A (4)account 账户,报表 k<Tez{
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A (5)accounting postulate 会计假设 O GFE*
A (6)accounting series release 会计公告文件
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A (7)accounting valuation 会计计价 IjDT'p_
A (8)account sale 承销清单 80$0zb
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A (9)accountability concept 经营责任概念 Sq-3-w,R~
A (10)accountancy 会计职业 q^N0abzgP
A (11)accountant 会计师 ?n
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A (12)accounting 会计 zd9]qo
A (13)agency cost 代理成本 YXzZ-28,<
A (14)accounting bases 会计基础 {x|kg;
A (15)accounting manual 会计手册 >WGP{
A (16)accounting period 会计期间 .'S^&M/$
A (17)accounting policies 会计方针 .IH@_iX
A (18)accounting rate of return 会计报酬率 >nhE%:X>
A (19)accounting reference date 会计参照日 l7'{OB
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A (20)accounting reference period 会计参照期间 N2tkCkl^x9
A (21)accrual concept 应计概念 [X }@Ct
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A (22)accrual expenses 应计费用 Be{/2jU%
A (23)acid test ration 速动比率(酸性测试比率) *f
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A (24)acquisition 购置 kPO6gdwq$
A (25)acquisition accounting 收购会计 *t.q m5h
A (26)activity based accounting 作业基础成本计算 M20Bc, VI
A (27)adjusting events 调整事项 `8Jq~u6_Z
A (28)administrative expenses 行政管理费 e?!L}^f6X
A (29)advice note 发货通知 If-,c^i
A (30)amortization 摊销 &]VQR2J}:
A (31)analytical review 分析性检查 Zlk,])9 Q
A (32)annual equivalent cost 年度等量成本法 {Vxc6,=
A (33)annual report and accounts 年度报告和报表 Ak6MPuBB-
A (34)appraisal cost 检验成本 ut$,?k!M
A (35)appropriation account 盈余分配账户
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A (36)articles of association 公司章程细则 qx2E-PDL;<
A (37)assets 资产 BIV<ti$.
A (38)assets cover 资产保障 ~!ZmF(:
A (39)asset value per share 每股资产价值 cq,v1Y<
A (40)associated company 联营公司 J%\- 1
A (41)attainable standard 可达标准 I/On3"U%
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A (42)attributable profit 可归属利润 dI^IK
A (43)audit 审计 V06CCy8n
A (44)audit report 审计报告 :xFu_%7
A (45)auditing standards 审计准则 yuHZ&e
A (46)authorized share capital 额定股本 J3e:Y!
A (47)available hours 可用小时 ~+N76BX
A (48)avoidable costs 可避免成本 BTTLy^
B (49)back-to-back loan 易币贷款 46bl>yk9<
B (50)backflush accounting 倒退成本计算 `KpFH.k.K
B (51)bad debts 坏帐 UvxSMD:A
B (52)bad debts ratio 坏帐比率 4M}|/?<Br
B (53)bank charges 银行手续费 <nWKR
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B (54)bank overdraft 银行透支 TN35CaSmq
B (55)bank reconciliation 银行存款调节表 IKi{Xh]\
B (56)bank statement 银行对账单 M{?.hq
B (57)bankruptcy 破产 ~x|aoozL
B (58)basis of apportionment 分摊基础 *u>lx!g
B (59)batch 批量 90/vJN
B (60)batch costing 分批成本计算 T[;;9z
B (61)beta factor B(市场)风险因素 }*
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B (62)bill 账单 E *F*nd]K
B (63)bill of exchange 汇票 B.$PhmCG
B (64)bill of landing 提单 LY]nl3{E
B (65)bill of materials 用料预计单 `)R?nVb
B (66)bill payable 应付票据 TE^7P0bh
B (67)bill receivable 应收票据 l~
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B (68)bin card 存货记录卡 :{LAVMG&^
B (69)bonus 红利 mxQR4"]jY
B (70)book-keeping 薄记 EgTFwEj
B (71)Boston classification 波士顿分类 AZwl fdLB
B (72)breakeven chart 保本图 ?J
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B (73)breakeven point 保本点 iF!mV5#
B (74)breaking-down time 复位时间 i S%
B (75)budget 预算 } h[>U
B (76)budget center 预算中心 M`GP^Ta
B (77)budget cost allowance 预算成本折让 *'D=1{WZ!
B (78)budget manual 预算手册
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B (79)budget period 预算期间 F4Zn5&.)
B (80)budgetary control 预算控制 xXX/]x>
B (81)budgeted capacity 预算生产能力 *5'.!g('
B (82)burden 制造费用 %*lp< D
B (83)business center 经营中心 aG%kmS&fv
B (84)business entity 营业个体 ^[k0k(_
B (85)business unit 经营单位 0n3D~Xzd
B (86)buy-out management 管理性购买产权 '>@4(=I
B (87)by-product 副产品 x97L6!
C (88)called-up share capital 催缴股本 9)`amhf>
C (89)capacity 生产能力 ncv7t|ZN
C (90)capacity ratios 生产能力比率 v*SAI]{#~
C (91)capital 资本 C.~j'5N
C (92)capital assets pricing model资本资产计价模式 x?"#gK`3;
C (93)capital commitment 承诺资本 Ekv89swl`i
C (94)capital employed 已运用的资本 {<2>6 _z
C (95)capital expenditure 资本支出 oid[syPB
C (96)capital expenditureauthorization 资本支出核准 @F>F#-2
C (97)capital expenditure control 资本支出控制 Wta]BX
C (98)capital expenditure proposal资本支出申请 "PMQyzl
C (99)capital funding planning 资本基金筹集计划 fN-Gk(Ic
C (100)capital gain 资本收益 kbxg_UI;
C (101)capital investment appraisal资本投资评估 L=O lyHO
C (102)capital maintenance 资本保全 >3 l=
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C (103)capital resource planning 资本资源计划 \fZiL!E^7
C (104)capital surplus 资本盈余 <} ,1Ncl
C (105)capital turnover 资本周转率 H}Ucrv:
C (106)card 记录卡 _%y4q%#
C (107)cash 现金 fW?sYC'
C (108)cash account 现金账户 ['cz;2{:W
C (109)cash book 现金账薄 0VN7/=n|
C (110)cash cow 金牛产品 $5AC1g'
C (111)cash flow 现金流量 %_MEfuL
C (112)cash discounted 现金贴现 BOvF)4`
C (113)cash flow budget 现金流量预算 V1B(|P
C (114)cash flow statement 现金流量表 PWH^=K
C (115)cash ledger 现金分类账 1<.5ub*i4
C (116)cash limit 现金限额 h >-'-Hx+
C (117)CCA 现时成本会计 w
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C (118)center 中心 ;I}'}
C (119)changeover time 变更时间 %@?A_jS
C (120)chartered entity 特许经济个体 ~.^AL}zm_
C (121)cheque 支票 W@.Ji B
C (122)cheque register 支票登记薄 *6Q|}b[qcD
C (123)coin analysis 零钱分类 IA4N@ijRxh
C (124)classification 分类 wpXgPVZT
C (125)clock card 工时卡 fRB5U'
C (126)code 代码 4zjs!AK%
C (127)commitment accounting 承诺确认会计 p[9s<lEh
C (128)common cost 共同成本 $A2n{
C (129)company limited byguarantee 有限担保责任公司 Z^yNLF *&V
C (130)company limited shares 股份有限公司 `zA#z />
C (131)competitive position 竞争能力状况 :ofBzTNwZ
C (132)concept 概念 Vi?q>:E:
C (133)conglomerate 跨行业企业 =dZHYO^Cv
C (134)consistency concept 一致性概念 Es!Q8.
C (135)consolidated accounts 合并报表 aI3CNeav
C (136)consolidation accounting 合并会计 aS84n.?vq
C (137)consortium 财团 ;W]
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C (138)contingency plan 应急计划 r^0F"9eOL
C (139)contingent liabilities 或有负债 Ag9?C*
C (140)continuous operation 连续生产 >Lft9
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C (141)contra 抵消 s?2$ue&-f
C (142)contract cost 合同成本 pTJX""C
C (143)contract costing 合同成本计算 3BG>Y(v
C (144)contribution 贡献毛益 3Fs5RC~a
C (145)contribution centre 贡献中心 /mA,F;
C (146)contribution chart 贡献图 OhVs#^
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 =>iA gp'#
C (148)contribution to salesration 贡献毛益对销售比率 H,QTYXi "
C (149)control 控制 dOFD5}_
C (150)control account 控制帐户 ]p7jhd=
C (151)control limits 控制限度 .iG&Lw\,
C (152)controllability concept 可控制概念 @WMA }\Cc
C (153)controllable cost 可控制成本 ?'s6Xmd
C (154)conversion cost 加工成本 q{0R=jb
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 +s++7<C
C (156)corporate appraisal 公司评估 =LkR!R=
C (157)corporate planning 公司计划 aNxAZMg
C (158)corporate social reporting 公司社会报告 58 bCUh#uw
C (159)corporation 股份公司 a5YIUVCv
C (160)cost 成本 I%j_"r9-I
C (161)cost account 成本帐户 9QQyl\
C (162)cost accounting 成本会计 gNYqAUG5
C (163)cost accounting manual 成本手册 D
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C (164)cost accounts calendar 成本报表的日历时间 h[o6-f<D
C (165)cost adjustment 成本调整 rG}\Zjn{
C (166)cost allocation 成本分配 TX=yPq
C (167)cost apportionment 成本分摊 n/~A`%E@
C (168)cost attribution 成本归属 ,<-G<${
C (169)cost audit 成本审计 3
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C (170)cost behaviour 成本性态 _ :Ag?2
C (171)cost benefit analysis 成本效益分析 1)m@?CaI`
C (172)cost center 成本中心 U8.7>ENnP&
C (173)cost driver 成本动因