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注会《审计》英语常用词汇 M
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1.audit 审计 bes<qy
2.attestation 鉴证 36.Z0Z1'F>
3.credibility 可信赖程度 s'3
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4.audit of financial statements 财务报表审计 @MoKWfc
5.agreed-upon procedures 执行商定程序 PG2: ~$L0
6.high levels of assurance 高水平保证 H
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7.compilation 编制 1&\0:vA^Y
8.reliability 可靠性 }?lrU.@zg
9.relevance 相关性 E!;SL|lj.
10.professional skepticism 职业谨慎 ,t3wp#E2#
11.objectivity 客观性 Qo>b*Ku;
12. professional competence 专业胜任能力 3\AU 72-
13.Senior/CPA-in-charge 项目经理 /9 3M*b
14.audit engagement letter 业务约定书 -<6
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15.recurring audit 连续审计 +u.1 ;qF
16.the client 委托人 9q)Kfz
17.change CPA 更换注册会计师 7 G)ZN{'
18.the existing CPA 现任注册会计师 rr/B=O7
19.the successor CPA 后任注册会计师 ?}
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20.the preceding CPA前任注册会计师 ag;Q F
21.issue the audit report 出具审计报告 >d@&2F TO
22.expert 专家 O3;u G.:1
23.the board of directors 董事会 y+Ra4G#/}
24.knowledge of the entity‘ s business 了解被审计单位情况 vjLJinJ/
25.assess material misstatement risks评估重大错报风险 mD/9J
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 (XVw"m/ye
27.a general knowledge of —— 初步了解―――的情况 9y6-/H
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28.a more knowledge of—— 进一步了解的情况 "7U4'Y:E
29.the prior year‘s working papers 以前年度工作底稿 `Nv=B1
30.minutes of meeting 会议纪要 Y$o<6[7
31.business risks 经营风险 JELTo u
32.appropriateness 适当性 $yN{-T"
33.accounting estimate 会计估计 %) /s; Q,
34.management representations 管理层声明 >
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35.going concern assumption 持续经营假设
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36.audit plan 审计计划 G,
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37.significant audit areas 重点审计领域 9 *xR6
38.error 错误 +ndaL
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39.fraud舞弊 :8I9\eet3
40.modified or additional procedures 修改或追加审计程序 2iHUZzz\
41.misappropriation of assets 侵占资产 -#7'r<I9@
42.transactions without substance 虚假交易 #r$cyV!k
43.unusual pressures 异常压力 imo$-}A
44.the suspected noncompliance 涉嫌存在违法行为 @#<D ^"
45.materialiy 重要性 5c9^-|-T
46.exceed the materiality level 超过重要性水平 =MSr/ O2
47.approach the materiality level 接近重要性水平 A mvEf
48.an acceptably low level 可接受水平
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49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 *RDn0d[
50.misstatements or omissions 错报或漏报 6
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51.aggregate 总计 ,ly\Ka?zO
52.subsequent events 期后事项 [O$Wa:< 0x
53.adjust the financial statements 调整财务报表 [I0:=yJ+
54.perform additional audit procedures 实施追加的审计程序 j1^I+j)
55.audit risk 审计风险 rT M}})81
56.detection risk 检查风险 z[LNf.)}
57.inappropriate audit opinion 不适当的审计意见 ? 8)'oMD
58.material misstatement 重大的错报 :C7_Jp*Qv
59.tolerable misstatement 可容忍错报 6rh5h:
60.the acceptable level of detection risk 可接受的检查风险 k\wW##=v
61.assessed level of material misstatement risk 重大错报风险的评估水平 Bu#E9hJFvA
62.simall business 小规模企业 2 X.r%&!1M
63.accounting system 会计系统 bhID#&
64.test of control 控制测试 \@WDV
65.walk-through test 穿行测试 -mAUo;O
66.communication 沟通
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67.flow chart 流程图 gRrL[z
68.reperformance of internal control 重新执行 &?W0mW(
69.audit evidence 审计证据 lun#^ J
70.substantive procedures 实质性程序 _?<|{O
71.assertions 认定
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72.esistence 存在
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73.occurrence 发生 u0 P|0\
74.completeness 完整性 +vvv[
75.rights and obligations 权利和义务 ztnFhJ<a$
76.valuation and allocation 计价和分摊 2
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77.cutoff 截止 :a^t3s
78.accuracy 准确性 ]|!OP
79.classification 分类 kEJj=wx
80.inspection 检查 O|\J}rm'
81.supervision of counting 监盘 ?
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82.observation 观察 )n+Lo&C<
83.confirmation 函证 5}:-h>
84.computation 计算 {`J)j6;
85.analytical procedures 分析程序 yQU_>_!n
86.vouch 核对 vo`
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87.trace 追查 LyZ.l*h%=m
88.audit sampling 审计抽样 S-Wz ou
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89.error 误差 {,3>"
90.expected error 预期误差 -!q:p&c
91.population 总体 .}&`TU
92.sampling risk 抽样风险 OPwtV9%
93.non- sampling risk 非抽样风险 AZ0;3<FfLp
94.sampling unit 抽样单位 ADS9DiX/
95.statistical sampling 统计抽样 1s%#$ 7
96.tolerable error 可容忍误差 7"aN#;&
97.the risk of under reliance 信赖不足风险 `q?8A3A
98.the risk of over reliance 信赖过度风险 >v:y?A,
99.the risk of incorrect rejection 误拒风险 +s(HOq)b
100. the risk of incorrect acceptance 误受风险 }0eF~>Df
101.working trial balance 试算平衡表 l%[EXZ
102.index and cross-referencing 索引和交叉索引 Q7*SE%H
103.cash receipt 现金收入 q'|rgT
104.cash disbursement 现金支出 rv&<{@AS~
105.bank statement 银行对账单 >CrA;\l
106.bank reconciliation 银行存款余额调节表 tro7Di2Q
107.balance sheet date 资产负债表日 yXz*5W_0D
108.net realizable value 可变现净值 p qfUW+>
109.storeroom 仓库 cimp/n"
110.sale invoice 销售发票 yGWxpzmRS
111.price list 价目表 ;hYS6
112.positive confirmation request 积极式询证函 Rd2qe /
113.negative confirmation request 消极式询证函 iEd\6EZ
114.purchase requisition 请购单 rQk<90Ar
115.receiving report 验收报告 *-MM<|Qt
116.gross margin 毛利 C3eR)Yh
117.manufacturing overhead 制造费用 ~5_Ad\n9
118.material requisition 领料单 X<i^qoV
119.inventory-taking 存货盘点 -j%,
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120.bond certificate 债券 !
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121.stock certificate 股票 { D^{[I
122.audit report 审计报告 DSC$i|
123.entity 被审计单位 a&tSj35*6
124.addressee of the audit report 审计报告的收件人 $eD.W
125.unqualified opinion 无保留意见 nTuJEFn{
126.qualified opinion 保留意见 M\sN@+
127.disclaimer of opinion 无法表示意见 "^4_@ oo
128.adverse opinion 否定意见 qC}-_u7s
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A (1)ABC 作业基础成本计算 ad.3A{
A (2)absorbed overhead 已吸收制造费用 Z9MdD>uwi
A (3)absorption costing 吸收成本计算 f%Ns[S~ r
A (4)account 账户,报表 } ~h3c|
A (5)accounting postulate 会计假设 }E0,z
A (6)accounting series release 会计公告文件 74H)|Dkx
A (7)accounting valuation 会计计价 >ZPsjQuf"
A (8)account sale 承销清单 FuVnk~gq
A (9)accountability concept 经营责任概念 "l*Pd$sr
A (10)accountancy 会计职业 7l'6gg
A (11)accountant 会计师 s~>d:'k7|
A (12)accounting 会计 )>.&N[v
A (13)agency cost 代理成本 ,$+lFv3LE
A (14)accounting bases 会计基础 TT'[qfAI
A (15)accounting manual 会计手册 MNC*Glj=
A (16)accounting period 会计期间 "B=
A (17)accounting policies 会计方针 d{XO/YQw
A (18)accounting rate of return 会计报酬率 >_o}
A (19)accounting reference date 会计参照日 ~;1l9^N|
A (20)accounting reference period 会计参照期间 LO
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A (21)accrual concept 应计概念 lLp^Gt^}w(
A (22)accrual expenses 应计费用 7N-w eX
A (23)acid test ration 速动比率(酸性测试比率) }2(,K[?
A (24)acquisition 购置 >H'4{|
A (25)acquisition accounting 收购会计 <<(wa
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A (26)activity based accounting 作业基础成本计算
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A (27)adjusting events 调整事项 ~V&aUDO>/
A (28)administrative expenses 行政管理费 l%?T2Fm3>
A (29)advice note 发货通知 j:k[90
A (30)amortization 摊销 R($KSui
A (31)analytical review 分析性检查 ?**+e%$$
A (32)annual equivalent cost 年度等量成本法 ?*E'^~,H)
A (33)annual report and accounts 年度报告和报表 dE:+k/
A (34)appraisal cost 检验成本 7bk%mQk
A (35)appropriation account 盈余分配账户 0}$Hi
A (36)articles of association 公司章程细则 ?%`@ub$
A (37)assets 资产 )Z(TCJ~~!
A (38)assets cover 资产保障 VG,u7A*Z#
A (39)asset value per share 每股资产价值 BlXB7q,
A (40)associated company 联营公司 aemc2b*
A (41)attainable standard 可达标准 &$]v
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A (42)attributable profit 可归属利润 wW#}:59}
A (43)audit 审计 )^4\,u\@
A (44)audit report 审计报告 >c9
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A (45)auditing standards 审计准则 ^zt-HDBR_
A (46)authorized share capital 额定股本 FP;Ccl"s
A (47)available hours 可用小时 AI,(z;{P
A (48)avoidable costs 可避免成本 g{8,Wx,,
B (49)back-to-back loan 易币贷款 sYjpU
B (50)backflush accounting 倒退成本计算 Z7_m)@%;kk
B (51)bad debts 坏帐 r9 ui|>U"
B (52)bad debts ratio 坏帐比率 Ytz)d/3T
B (53)bank charges 银行手续费 VwOW=4`6
B (54)bank overdraft 银行透支 ZHGC6a!a
B (55)bank reconciliation 银行存款调节表 ix(=3/Dgz
B (56)bank statement 银行对账单 <FWF<r3F
B (57)bankruptcy 破产 pcT:]d[1)
B (58)basis of apportionment 分摊基础 fcNL$U&-,i
B (59)batch 批量 (xVsDAp=@
B (60)batch costing 分批成本计算
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B (61)beta factor B(市场)风险因素 qW!]co
B (62)bill 账单
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B (63)bill of exchange 汇票 r
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B (64)bill of landing 提单 7N:Y?Hi\
B (65)bill of materials 用料预计单 q)Fq
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B (66)bill payable 应付票据 dl~%MWAVb
B (67)bill receivable 应收票据 4eikLRD,
B (68)bin card 存货记录卡 7b<je=G6PA
B (69)bonus 红利 /%&2HDA)
B (70)book-keeping 薄记 vgUb{D
B (71)Boston classification 波士顿分类 0KGY\,ae:;
B (72)breakeven chart 保本图 @6mBqcE'?
B (73)breakeven point 保本点 :{IO=^D=$
B (74)breaking-down time 复位时间 1jc,
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B (75)budget 预算 du)~kU>l
B (76)budget center 预算中心 Dh5X/y
B (77)budget cost allowance 预算成本折让 9(6I<
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B (78)budget manual 预算手册 ``OD.aY^s
B (79)budget period 预算期间 &|!7Z4N
B (80)budgetary control 预算控制 Kj<^zo%w
B (81)budgeted capacity 预算生产能力
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B (82)burden 制造费用 =li |
B (83)business center 经营中心 #|*F1K
B (84)business entity 营业个体 )hk
B (85)business unit 经营单位 G3rj`Sg^c
B (86)buy-out management 管理性购买产权 _>9.v%5cs(
B (87)by-product 副产品 "g'jPwFG
C (88)called-up share capital 催缴股本
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C (89)capacity 生产能力 3:8{"md@2
C (90)capacity ratios 生产能力比率 ;gs
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C (91)capital 资本 wc!onZX5
C (92)capital assets pricing model资本资产计价模式 w~
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C (93)capital commitment 承诺资本 xA9:*>+>
C (94)capital employed 已运用的资本 b^p"|L
C (95)capital expenditure 资本支出 h=(DX5:A
C (96)capital expenditureauthorization 资本支出核准 5g9; +}X;
C (97)capital expenditure control 资本支出控制 %-<'QYYP
C (98)capital expenditure proposal资本支出申请 /w]!
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C (99)capital funding planning 资本基金筹集计划 lKlU-4
C (100)capital gain 资本收益 NMww>80
C (101)capital investment appraisal资本投资评估 '3<fsK=
C (102)capital maintenance 资本保全 FIbp"~
C (103)capital resource planning 资本资源计划 3"G>>nC&
C (104)capital surplus 资本盈余 cCa|YW^j
C (105)capital turnover 资本周转率 7^Ns&Q
C (106)card 记录卡 (ZY@$
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C (107)cash 现金 ^D<r
C (108)cash account 现金账户 4E+hRKuo
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C (109)cash book 现金账薄 ,2j.<g&
C (110)cash cow 金牛产品 om]4BRe
C (111)cash flow 现金流量 glDh([
C (112)cash discounted 现金贴现 ,:`ND28V7
C (113)cash flow budget 现金流量预算 )=-0M9e.{
C (114)cash flow statement 现金流量表 jiYmb8Q4D
C (115)cash ledger 现金分类账 fgBM_c&9T
C (116)cash limit 现金限额 !
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C (117)CCA 现时成本会计 ]ix!tb.Q
C (118)center 中心 me'd6!O9-
C (119)changeover time 变更时间
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C (120)chartered entity 特许经济个体 g7&9"
C (121)cheque 支票 YSj+\Z$(
C (122)cheque register 支票登记薄 8X I?
C (123)coin analysis 零钱分类 &m[Qn!>i6
C (124)classification 分类 3;8!rNN
C (125)clock card 工时卡 Dc+'<"
C (126)code 代码 Zr-U&9.`
C (127)commitment accounting 承诺确认会计 {&"L~>/o
C (128)common cost 共同成本 qY>{cjo
C (129)company limited byguarantee 有限担保责任公司 3LfC{ER
C (130)company limited shares 股份有限公司 [xT:]Pw}
C (131)competitive position 竞争能力状况 RGK8'i/X
C (132)concept 概念 @]![o %
C (133)conglomerate 跨行业企业 o}<4*qlI
C (134)consistency concept 一致性概念 [Tnsr(Z
C (135)consolidated accounts 合并报表 ?X5]i#j[
C (136)consolidation accounting 合并会计 JkGnKm9G
C (137)consortium 财团 lhi_6&&[8
C (138)contingency plan 应急计划 lw :`M2P,
C (139)contingent liabilities 或有负债 wQ%mN[
C (140)continuous operation 连续生产 Vp<seO;7o
C (141)contra 抵消 oX4q`rt
C (142)contract cost 合同成本 F
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C (143)contract costing 合同成本计算 vAX|hwn;
C (144)contribution 贡献毛益 &
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C (145)contribution centre 贡献中心 PC qZNBN
C (146)contribution chart 贡献图 N |1>ooU[
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 g/&T[FOr
C (148)contribution to salesration 贡献毛益对销售比率 r)T:7zy
C (149)control 控制 <HRBMSR+
C (150)control account 控制帐户 XTd3|Pm
C (151)control limits 控制限度 u-1;'a
C (152)controllability concept 可控制概念 {VP$J"\e
C (153)controllable cost 可控制成本 .)+hH y
C (154)conversion cost 加工成本 6&!&\
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 n 3lE,b
C (156)corporate appraisal 公司评估 Lgz$]Jbl8
C (157)corporate planning 公司计划 3&x-}y~sg
C (158)corporate social reporting 公司社会报告 ZbT/$\0(6
C (159)corporation 股份公司 VqE~c
C (160)cost 成本 !J=sk4T
C (161)cost account 成本帐户 c,Euv>*`
C (162)cost accounting 成本会计 7
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C (163)cost accounting manual 成本手册 Sggq3l$Qc
C (164)cost accounts calendar 成本报表的日历时间 jt@SZI`
C (165)cost adjustment 成本调整 ](B@5-^
C (166)cost allocation 成本分配 ql GW.jY.
C (167)cost apportionment 成本分摊 e;GU
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C (168)cost attribution 成本归属 &wU'p-V
C (169)cost audit 成本审计 OgcHS?
C (170)cost behaviour 成本性态 n$aA)"A #
C (171)cost benefit analysis 成本效益分析 cD4
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C (172)cost center 成本中心 | ea~'N1
C (173)cost driver 成本动因