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注会《审计》英语常用词汇 9&g//JlD
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1.audit 审计 k5$_Q#
2.attestation 鉴证 :w#
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3.credibility 可信赖程度 rfkk3oy
4.audit of financial statements 财务报表审计 FaPX[{_E
5.agreed-upon procedures 执行商定程序 tUGnD<P
6.high levels of assurance 高水平保证 >+7+ gSD#:
7.compilation 编制 QSW03/_f
8.reliability 可靠性 {e<J}
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9.relevance 相关性 uPsn~>(4
10.professional skepticism 职业谨慎 F6}Pwz[c
11.objectivity 客观性 KY!
12. professional competence 专业胜任能力 H(lq=M0~
13.Senior/CPA-in-charge 项目经理 q<@f3[A
14.audit engagement letter 业务约定书 5MQD:K2
15.recurring audit 连续审计 ]ch cRc[!
16.the client 委托人 I+!w9o2nZ
17.change CPA 更换注册会计师 oR[,?qu@f
18.the existing CPA 现任注册会计师 .YYiUA-i9n
19.the successor CPA 后任注册会计师 =xSFKu
*
20.the preceding CPA前任注册会计师 k*J}/HO
21.issue the audit report 出具审计报告 5H6m{ng
22.expert 专家 gLsl/G
23.the board of directors 董事会 N~;=*)_VH
24.knowledge of the entity‘ s business 了解被审计单位情况 [`Ol&R4
k
25.assess material misstatement risks评估重大错报风险 ZC_b`q<
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 =V5<>5"M?
27.a general knowledge of —— 初步了解―――的情况 I')URk[
28.a more knowledge of—— 进一步了解的情况 L
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29.the prior year‘s working papers 以前年度工作底稿 >5%
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30.minutes of meeting 会议纪要 ua/A &XQx
31.business risks 经营风险 9jDV]!N4
32.appropriateness 适当性 -n?|,cO
33.accounting estimate 会计估计 `4'v)!?
34.management representations 管理层声明 ^'lx5+-
35.going concern assumption 持续经营假设 (Q o
36.audit plan 审计计划 pD9*WKEf*
37.significant audit areas 重点审计领域 <T)9mJYr
38.error 错误 RgHPYf{
39.fraud舞弊 |qH -^b.F
40.modified or additional procedures 修改或追加审计程序 0vbn!<:
41.misappropriation of assets 侵占资产 azr|Fz/
42.transactions without substance 虚假交易 ``nuw7\C:
43.unusual pressures 异常压力 (x@|
6Sb
44.the suspected noncompliance 涉嫌存在违法行为 RI!!?hYm
45.materialiy 重要性 R(74Px,/
46.exceed the materiality level 超过重要性水平 2oXsPrtZ
47.approach the materiality level 接近重要性水平 Om0Z\GP=
48.an acceptably low level 可接受水平 f$Nz).(
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 rZLTai}`>
50.misstatements or omissions 错报或漏报 j5Vyo>
51.aggregate 总计 M`-#6,m3
52.subsequent events 期后事项 WNrgqyM
53.adjust the financial statements 调整财务报表 b6RuYwHWV0
54.perform additional audit procedures 实施追加的审计程序 n[|&nv6x
55.audit risk 审计风险 fJBp,{0
56.detection risk 检查风险 g>12!2}
57.inappropriate audit opinion 不适当的审计意见 eGHxiC
58.material misstatement 重大的错报 'H`aQt+
59.tolerable misstatement 可容忍错报 ]{jdar^
60.the acceptable level of detection risk 可接受的检查风险 q!\K!W \
61.assessed level of material misstatement risk 重大错报风险的评估水平 !o+#T==p
62.simall business 小规模企业 luACdC
63.accounting system 会计系统 n2zJ'
64.test of control 控制测试 =H%c/Jty
65.walk-through test 穿行测试 H5'/i;
66.communication 沟通 {u{n b3/jl
67.flow chart 流程图 OBqaf
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68.reperformance of internal control 重新执行 sMlY!3{Ix
69.audit evidence 审计证据 &m&Z^
CA
70.substantive procedures 实质性程序 ,j>A[e&.
71.assertions 认定 \b95CU
72.esistence 存在 [#`)Bb&w
73.occurrence 发生 J.W0F# ?
74.completeness 完整性 &<2~7?$!
75.rights and obligations 权利和义务 wa-#C,R\_#
76.valuation and allocation 计价和分摊 Hphvsre<
77.cutoff 截止 |=fa`8mG
78.accuracy 准确性 ,#W>E,UU
79.classification 分类 S+
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80.inspection 检查 C ?JcCD2
81.supervision of counting 监盘 R".~{6
82.observation 观察 =&jLwy
83.confirmation 函证 3qwi)nm
84.computation 计算 f40 xS7-Q0
85.analytical procedures 分析程序 !LB#K?I
86.vouch 核对 {Z%4Pg
87.trace 追查
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88.audit sampling 审计抽样 4WU%K`jnXb
89.error 误差 qIIc>By(\"
90.expected error 预期误差 j;}!Yn
91.population 总体 D]X&Va
92.sampling risk 抽样风险 ^h
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93.non- sampling risk 非抽样风险 x8
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94.sampling unit 抽样单位 fGS5{dti
95.statistical sampling 统计抽样 'qel3Fs"
96.tolerable error 可容忍误差 7.U
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97.the risk of under reliance 信赖不足风险 {WJ9!pA!lk
98.the risk of over reliance 信赖过度风险 3H"bivK
99.the risk of incorrect rejection 误拒风险 fGGGz$;N
100. the risk of incorrect acceptance 误受风险 ?=$=c8xw
101.working trial balance 试算平衡表 j0P+< @y
102.index and cross-referencing 索引和交叉索引 W
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103.cash receipt 现金收入 {}x{
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104.cash disbursement 现金支出 s.y wp{EF
105.bank statement 银行对账单 9?W!E_
106.bank reconciliation 银行存款余额调节表 vk;]9o j*
107.balance sheet date 资产负债表日 <E/"v
108.net realizable value 可变现净值 Eci,];S7
109.storeroom 仓库 >Z%qkU/
110.sale invoice 销售发票 C.su<B?
111.price list 价目表 U&x)Q
112.positive confirmation request 积极式询证函 Qn0 1ig
113.negative confirmation request 消极式询证函 Sy\ec{$+V]
114.purchase requisition 请购单 sUl/9VKl
115.receiving report 验收报告 HYqDaRn
116.gross margin 毛利 4l)Q
117.manufacturing overhead 制造费用 :x*#RnRr.
118.material requisition 领料单 &.D#OnRh9
119.inventory-taking 存货盘点 .] gY{_|x
120.bond certificate 债券 ]&;M78^6
121.stock certificate 股票 Iq/V[v
122.audit report 审计报告 lxSCN6
123.entity 被审计单位 )GgO=J:o
124.addressee of the audit report 审计报告的收件人 bSbUf%LKt
125.unqualified opinion 无保留意见 7l+>WB_]
126.qualified opinion 保留意见 Fh[Gq
127.disclaimer of opinion 无法表示意见 ZV,1IaO
128.adverse opinion 否定意见 4<c#3]
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A (1)ABC 作业基础成本计算 @xu/&pbI
A (2)absorbed overhead 已吸收制造费用 $<c;xDO&t
A (3)absorption costing 吸收成本计算 #}y(D{z c
A (4)account 账户,报表 \~ACWF
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A (5)accounting postulate 会计假设 v7Q=
A (6)accounting series release 会计公告文件 LA\)B"{J
A (7)accounting valuation 会计计价 bi=IIVlH
A (8)account sale 承销清单 fG{ 9doUD
A (9)accountability concept 经营责任概念 8AX+s\N
A (10)accountancy 会计职业 i7 *cpNPO
A (11)accountant 会计师 E
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A (12)accounting 会计 gJkvH[hDY
A (13)agency cost 代理成本 g#Doed.30=
A (14)accounting bases 会计基础 o>G^)aRa
A (15)accounting manual 会计手册 >wPMJ>
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A (16)accounting period 会计期间 t93iU?Z
A (17)accounting policies 会计方针 N7}Y\
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A (18)accounting rate of return 会计报酬率 4pkTOQq_tQ
A (19)accounting reference date 会计参照日 yEvuTgDv
A (20)accounting reference period 会计参照期间 !X 8<;e}2
A (21)accrual concept 应计概念 d|~A>YZ
A (22)accrual expenses 应计费用 B^{87YR
A (23)acid test ration 速动比率(酸性测试比率) F~qiNV
A (24)acquisition 购置 h_w_OCC&2
A (25)acquisition accounting 收购会计 O7KR~d
A (26)activity based accounting 作业基础成本计算 <kY||
A (27)adjusting events 调整事项 [p
6#fG *
A (28)administrative expenses 行政管理费 >mWu+Nn:
A (29)advice note 发货通知 BAQ;.N4
A (30)amortization 摊销 IQ9jTkW l
A (31)analytical review 分析性检查 0lyCk} c
A (32)annual equivalent cost 年度等量成本法 [+j39d.Q
A (33)annual report and accounts 年度报告和报表 X
yM?Dc5,
A (34)appraisal cost 检验成本 P@RUopu,i
A (35)appropriation account 盈余分配账户 Xy;!Q`h(
A (36)articles of association 公司章程细则 8N58w)%7`
A (37)assets 资产 @Z50S 8
A (38)assets cover 资产保障 9Ytd E*,k
A (39)asset value per share 每股资产价值
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A (40)associated company 联营公司 Sn_zhQxG
A (41)attainable standard 可达标准 1|PmZPKq9n
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A (42)attributable profit 可归属利润 JN{xh0*
A (43)audit 审计 .x^`y2'U
A (44)audit report 审计报告 e>oE{_e
A (45)auditing standards 审计准则 8/4Gr8o
A (46)authorized share capital 额定股本 Xc^7
A (47)available hours 可用小时 =XT'D@q~W
A (48)avoidable costs 可避免成本 A{7N
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B (49)back-to-back loan 易币贷款 ^edg@fp
B (50)backflush accounting 倒退成本计算 ji &*0GJQ
B (51)bad debts 坏帐 <_|H]^
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B (52)bad debts ratio 坏帐比率 R+s_uwS
B (53)bank charges 银行手续费 X>
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B (54)bank overdraft 银行透支 &M,"
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B (55)bank reconciliation 银行存款调节表 tv
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B (56)bank statement 银行对账单 JqDj)}fzX
B (57)bankruptcy 破产 7 -(LWH
B (58)basis of apportionment 分摊基础 L
qHeLN
B (59)batch 批量 (5"BKu1t
B (60)batch costing 分批成本计算 jaoGm$o>"F
B (61)beta factor B(市场)风险因素 GC3:ZpV`
B (62)bill 账单 Oc]&1>M
B (63)bill of exchange 汇票 Q&rf&8iH
B (64)bill of landing 提单 !6wbg
B (65)bill of materials 用料预计单 biFN]D
B (66)bill payable 应付票据 l;e&p${P
B (67)bill receivable 应收票据 UeRx ^
B (68)bin card 存货记录卡 d E@R7yU@
B (69)bonus 红利 q5$z:'zE
B (70)book-keeping 薄记 by {G{M`X
B (71)Boston classification 波士顿分类 "~h.u
B (72)breakeven chart 保本图 ==psPyLF@
B (73)breakeven point 保本点 AJ;Y Nb
B (74)breaking-down time 复位时间 RRD\V3C84
B (75)budget 预算 7eh|5e$@
B (76)budget center 预算中心 %Km_Sy[7']
B (77)budget cost allowance 预算成本折让 /HNZwbh]uJ
B (78)budget manual 预算手册 g~L1e5C]z
B (79)budget period 预算期间 MwxfTH"wi
B (80)budgetary control 预算控制 ta+'*@V+G
B (81)budgeted capacity 预算生产能力 }*n(RnCn
B (82)burden 制造费用 6TE RQ
B (83)business center 经营中心 }lgqRg)F9[
B (84)business entity 营业个体 }P$48o VY
B (85)business unit 经营单位 ;8
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B (86)buy-out management 管理性购买产权 O_f|R1G5z
B (87)by-product 副产品 ?4
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C (88)called-up share capital 催缴股本 ~6'6v8
C (89)capacity 生产能力 ~'WvIA
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C (90)capacity ratios 生产能力比率 qYFol#=%
C (91)capital 资本 5eC5oX>
C (92)capital assets pricing model资本资产计价模式 a9GOY+;bf
C (93)capital commitment 承诺资本 >GiM?*cC
C (94)capital employed 已运用的资本 o'Q)V
C (95)capital expenditure 资本支出 laM0W5
C (96)capital expenditureauthorization 资本支出核准
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C (97)capital expenditure control 资本支出控制 jlER_I]
C (98)capital expenditure proposal资本支出申请 8w|
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C (99)capital funding planning 资本基金筹集计划 NDB ]8C
C (100)capital gain 资本收益 vi6EI
wZG
C (101)capital investment appraisal资本投资评估 A.vcE
C (102)capital maintenance 资本保全 a4,bP*H
C (103)capital resource planning 资本资源计划 Sv-}w$
C (104)capital surplus 资本盈余
9`^VuC'
C (105)capital turnover 资本周转率 L{~L6:6An
C (106)card 记录卡 xIF
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C (107)cash 现金 u+s#Fee I
C (108)cash account 现金账户
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C (109)cash book 现金账薄 vjJ!d#8
C (110)cash cow 金牛产品 @Qx|!%
C (111)cash flow 现金流量 i^uC4S~
C (112)cash discounted 现金贴现 f?F
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C (113)cash flow budget 现金流量预算 @hm%0L
C (114)cash flow statement 现金流量表 .jr1<LE
C (115)cash ledger 现金分类账 Ul[>LKFY
C (116)cash limit 现金限额 76)(G/
C (117)CCA 现时成本会计 .c"UlOZ&w^
C (118)center 中心 `q e L$`
C (119)changeover time 变更时间 | qHWM
C (120)chartered entity 特许经济个体 V#!ypX]AB[
C (121)cheque 支票 rK~362|mo
C (122)cheque register 支票登记薄 #rV=!j||
C (123)coin analysis 零钱分类 xn@?CP`-y
C (124)classification 分类 j&fr4t3
C (125)clock card 工时卡 }QncTw0
C (126)code 代码 "JVzv U]
C (127)commitment accounting 承诺确认会计 OP2!lEs
C (128)common cost 共同成本 `Dh %c%j)
C (129)company limited byguarantee 有限担保责任公司 5G){7]P+r"
C (130)company limited shares 股份有限公司 S
M98 7Y!B
C (131)competitive position 竞争能力状况 @D"#B@j
C (132)concept 概念 ]Nt97eD)
C (133)conglomerate 跨行业企业 X@9_ukdpu
C (134)consistency concept 一致性概念 yixW>W}
C (135)consolidated accounts 合并报表 =Mn![
C (136)consolidation accounting 合并会计 U3kf$nbV/J
C (137)consortium 财团 gRdE6aIZ
C (138)contingency plan 应急计划 v.6"<nT2
C (139)contingent liabilities 或有负债 u{H,i(mx?
C (140)continuous operation 连续生产 M=o,Sav5*
C (141)contra 抵消 9aZ3W<N`M
C (142)contract cost 合同成本 92Ar0
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C (143)contract costing 合同成本计算 rxa"ji!)
C (144)contribution 贡献毛益 Cqg}dXn'
C (145)contribution centre 贡献中心 6{lWUr
C (146)contribution chart 贡献图 J-?\,N1R7
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 r-N2*uYtu
C (148)contribution to salesration 贡献毛益对销售比率 pJa FPO..|
C (149)control 控制 ZFW
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C (150)control account 控制帐户 #4na>G|
C (151)control limits 控制限度 V]k!]
C (152)controllability concept 可控制概念 ;S`N q%,
C (153)controllable cost 可控制成本 0A?w,A`"
C (154)conversion cost 加工成本 B"KsYB79t
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 &1Cq+YpI
C (156)corporate appraisal 公司评估 Bf'jXM{-
C (157)corporate planning 公司计划 c_ygwO3.Q
C (158)corporate social reporting 公司社会报告 6-KC[J^Xo
C (159)corporation 股份公司 #Z$
6>
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C (160)cost 成本 @z/]!n\~
C (161)cost account 成本帐户 { tR=D_5
C (162)cost accounting 成本会计 +o'. !sRH
C (163)cost accounting manual 成本手册 'hya#rC&(
C (164)cost accounts calendar 成本报表的日历时间 %m+MEh"b5
C (165)cost adjustment 成本调整 p+8]H
%
C (166)cost allocation 成本分配 (sqS(xIY
C (167)cost apportionment 成本分摊 /WHhwMc!
C (168)cost attribution 成本归属 =l7LEkR
C (169)cost audit 成本审计 C4 Wdt
C (170)cost behaviour 成本性态 G=nFs)z
C (171)cost benefit analysis 成本效益分析 !%s7I^f*
C (172)cost center 成本中心 29qQ3M?
C (173)cost driver 成本动因