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注会《审计》英语常用词汇 M?CMN.Dw
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1.audit 审计 ~&jCz4M
2.attestation 鉴证 lt"*y.%@b
3.credibility 可信赖程度 ~#Mx&mZ
4.audit of financial statements 财务报表审计 S :|*wB
5.agreed-upon procedures 执行商定程序 s$G8`$+i1
6.high levels of assurance 高水平保证 Gi2Ey37]O
7.compilation 编制 hS/'b
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8.reliability 可靠性 YCdxU1V
9.relevance 相关性 sM_e_e
10.professional skepticism 职业谨慎 -L3RzX
11.objectivity 客观性 VAzJclB
12. professional competence 专业胜任能力 LxDhthZi_
13.Senior/CPA-in-charge 项目经理 nA
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14.audit engagement letter 业务约定书 \5_^P{p7<
15.recurring audit 连续审计 }E
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16.the client 委托人 H!=BjU1Pmg
17.change CPA 更换注册会计师 h0pr"]sO;$
18.the existing CPA 现任注册会计师 0_.hU^fP
19.the successor CPA 后任注册会计师 \mGM#E
20.the preceding CPA前任注册会计师 ?5gpk1
21.issue the audit report 出具审计报告 ZJm^znpw6
22.expert 专家 k,(_R=
23.the board of directors 董事会 MPc=cLv
24.knowledge of the entity‘ s business 了解被审计单位情况 S!cXc/H-R
25.assess material misstatement risks评估重大错报风险 bS6Yi)p
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 aC`
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27.a general knowledge of —— 初步了解―――的情况 a"4 6_>
28.a more knowledge of—— 进一步了解的情况 P
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29.the prior year‘s working papers 以前年度工作底稿 U0T N8O}Z
30.minutes of meeting 会议纪要 #{1fb%L{i
31.business risks 经营风险 1=.?KAXR
32.appropriateness 适当性 oPBjsQ
33.accounting estimate 会计估计 </p.OaNe
34.management representations 管理层声明 -/?<@*n
35.going concern assumption 持续经营假设 ';F][x 5j
36.audit plan 审计计划 tsD^8~
t|h
37.significant audit areas 重点审计领域 m8'
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38.error 错误 mAa]Et.
39.fraud舞弊 (v}:
40.modified or additional procedures 修改或追加审计程序 zBfBYhS-
41.misappropriation of assets 侵占资产 -GjJrYOU
42.transactions without substance 虚假交易 l"8YI sir
43.unusual pressures 异常压力 mws.)
44.the suspected noncompliance 涉嫌存在违法行为 e:<>
Yq+
45.materialiy 重要性 vS#]RW&j
46.exceed the materiality level 超过重要性水平 qiN'Tuw9
47.approach the materiality level 接近重要性水平 4N&}hOM'S
48.an acceptably low level 可接受水平 E
.5xzY
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 \eCdGx?
50.misstatements or omissions 错报或漏报 RwWQ$Eb_s
51.aggregate 总计 Qt 2hb
52.subsequent events 期后事项 o5
uwa{v
53.adjust the financial statements 调整财务报表 70eN]OY
54.perform additional audit procedures 实施追加的审计程序 8b!_b2Za
55.audit risk 审计风险 W{d/m;<@N
56.detection risk 检查风险 a$m?if=
57.inappropriate audit opinion 不适当的审计意见 EK_^#b
58.material misstatement 重大的错报 7j8_O@_
59.tolerable misstatement 可容忍错报 3}+
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60.the acceptable level of detection risk 可接受的检查风险 ,d#4Ib
61.assessed level of material misstatement risk 重大错报风险的评估水平 CS49M
62.simall business 小规模企业 Z)%p,DiNM
63.accounting system 会计系统 @T"385>
64.test of control 控制测试 r^)<Jy0|r
65.walk-through test 穿行测试 v},sWjv
66.communication 沟通 da@
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67.flow chart 流程图 ?%(*bRV -
68.reperformance of internal control 重新执行 3$54*J
69.audit evidence 审计证据 >Mn.|:DF]&
70.substantive procedures 实质性程序 9 pn1d.
71.assertions 认定 O/Vue
72.esistence 存在 +8M{y D9#
73.occurrence 发生 Hw?
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74.completeness 完整性 ~m7+^c@,
75.rights and obligations 权利和义务 mf#oa~_
76.valuation and allocation 计价和分摊 g=Lt2UIJ
77.cutoff 截止 2X`M&)"X
78.accuracy 准确性 $ }53f'QjW
79.classification 分类 yyc&'J
80.inspection 检查 \N30SG?o
81.supervision of counting 监盘 )<d8y Lb
82.observation 观察 0/$sr;
83.confirmation 函证 G`jhzG
84.computation 计算 x/~M=][tN
85.analytical procedures 分析程序 N<x5:f#+
86.vouch 核对 J7ln6 Y
87.trace 追查 }O/Nn0,
88.audit sampling 审计抽样 V]2Q92
89.error 误差 {+;8dtZ)x
90.expected error 预期误差 Tb^9J7]
91.population 总体 Iu8=[F>
92.sampling risk 抽样风险 /Q-!><riD
93.non- sampling risk 非抽样风险 sp%7iNs
94.sampling unit 抽样单位 "<n{/x(
95.statistical sampling 统计抽样 >:=TS"}yS}
96.tolerable error 可容忍误差 6x 0>E^~
97.the risk of under reliance 信赖不足风险 N@g+51ye
98.the risk of over reliance 信赖过度风险 })B)-8
99.the risk of incorrect rejection 误拒风险 #qWEyb2UZ
100. the risk of incorrect acceptance 误受风险 8Bhng;jX
101.working trial balance 试算平衡表 @cON"(
102.index and cross-referencing 索引和交叉索引 =LR UasF
103.cash receipt 现金收入 yAOC<d9 E
104.cash disbursement 现金支出 3;A1[E6K
105.bank statement 银行对账单 vd~O:=)4
106.bank reconciliation 银行存款余额调节表 Rd2[
xk
107.balance sheet date 资产负债表日 08Q:1 '
108.net realizable value 可变现净值 {R K#W~h
109.storeroom 仓库 99 ["I:
110.sale invoice 销售发票 x;+,lP
111.price list 价目表 tc[PJH&P
112.positive confirmation request 积极式询证函 )~6974
113.negative confirmation request 消极式询证函 W
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114.purchase requisition 请购单 hRP0Djc
115.receiving report 验收报告 O1z>A
116.gross margin 毛利
m ]\L1&
117.manufacturing overhead 制造费用 UJb7v:^
118.material requisition 领料单 {1o=/&
119.inventory-taking 存货盘点 E^g6,Y:i9
120.bond certificate 债券 , Le_PJY)
121.stock certificate 股票 PSRGlxdO
122.audit report 审计报告 +wmfl:\^{H
123.entity 被审计单位 !`SR$dnE
124.addressee of the audit report 审计报告的收件人 "-a>Uj")%
125.unqualified opinion 无保留意见 Z1Ms~tch
126.qualified opinion 保留意见 E_++yK^=
127.disclaimer of opinion 无法表示意见 '
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128.adverse opinion 否定意见 @t_<oOI2
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A (1)ABC 作业基础成本计算 #8PjYB
A (2)absorbed overhead 已吸收制造费用 txi
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A (3)absorption costing 吸收成本计算 :7R\"@V4
A (4)account 账户,报表 k=LY 6
A (5)accounting postulate 会计假设 eA!aUu
A (6)accounting series release 会计公告文件 A
s"'KR
A (7)accounting valuation 会计计价 Qwb@3{
A (8)account sale 承销清单 <Sz9: hg-
A (9)accountability concept 经营责任概念 LcF0: h'
A (10)accountancy 会计职业 })J]D~!p
A (11)accountant 会计师 y"2c; *7[{
A (12)accounting 会计 `q F:rQ
A (13)agency cost 代理成本 iB\d`NUf
A (14)accounting bases 会计基础 A)qOJ(OEz
A (15)accounting manual 会计手册 z.QW*rW9
A (16)accounting period 会计期间 }RD,JgmV
A (17)accounting policies 会计方针 |_O1
V{Q=
A (18)accounting rate of return 会计报酬率 }>grGr%oR
A (19)accounting reference date 会计参照日 C}M0KDF
A (20)accounting reference period 会计参照期间 lY6U $*9c
A (21)accrual concept 应计概念 5~\W!|j/
A (22)accrual expenses 应计费用 \\[P^ tsF
A (23)acid test ration 速动比率(酸性测试比率) ~ WVrtY Ju
A (24)acquisition 购置 v'|Dj^3[
A (25)acquisition accounting 收购会计 Qc6323/"
A (26)activity based accounting 作业基础成本计算 l!`m}$
A (27)adjusting events 调整事项 7Q^t(
A (28)administrative expenses 行政管理费 g
>X!Q
A (29)advice note 发货通知 EB)0 iQ
A (30)amortization 摊销 f5'+F-`N
A (31)analytical review 分析性检查 NWTsL OIm
A (32)annual equivalent cost 年度等量成本法 -`rz[";n
A (33)annual report and accounts 年度报告和报表 ,\Cy'TSz
A (34)appraisal cost 检验成本 `AYHCn
A (35)appropriation account 盈余分配账户 Jr#ptf"Wu
A (36)articles of association 公司章程细则 grv 3aa@
A (37)assets 资产 f9;M"Pd
A (38)assets cover 资产保障 IuRKj8J)o
A (39)asset value per share 每股资产价值
e\\ I,
A (40)associated company 联营公司 dD#A.C,Rz
A (41)attainable standard 可达标准 w@hm>6j
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A (42)attributable profit 可归属利润 2 &R-zG
A (43)audit 审计 XWK A0
A (44)audit report 审计报告 <x,$ODso
A (45)auditing standards 审计准则 'DVPx%p
A (46)authorized share capital 额定股本 !sUo+Y
A (47)available hours 可用小时 ZU/6#pb
A (48)avoidable costs 可避免成本 $LKniK
B (49)back-to-back loan 易币贷款 >i=mw5`D]
B (50)backflush accounting 倒退成本计算 D (yRI
B (51)bad debts 坏帐 y6;A4p>
B (52)bad debts ratio 坏帐比率 ZE4~r
q/W
B (53)bank charges 银行手续费 SeKU?\
B (54)bank overdraft 银行透支 o4tQ9X=}
B (55)bank reconciliation 银行存款调节表 "`16-g97
B (56)bank statement 银行对账单 NCBS=L:
B (57)bankruptcy 破产 "(/.3`g
B (58)basis of apportionment 分摊基础 l,L#y4#
B (59)batch 批量 c}lUP(Ss
B (60)batch costing 分批成本计算 vWwp'q
B (61)beta factor B(市场)风险因素 $:SHZe
B (62)bill 账单 98G>I(Cw%
B (63)bill of exchange 汇票 :+; UW
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B (64)bill of landing 提单 nT9B?P>
B (65)bill of materials 用料预计单 ;ZB[g78%R%
B (66)bill payable 应付票据 6!O~:\`DJ
B (67)bill receivable 应收票据 =fEn h'KE
B (68)bin card 存货记录卡 A@+pvC&
B (69)bonus 红利 7@5}WNr
B (70)book-keeping 薄记 d XrLeoK
B (71)Boston classification 波士顿分类 Wfz&:J#
B (72)breakeven chart 保本图 )y_MI
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B (73)breakeven point 保本点 Z_Hc":4i
B (74)breaking-down time 复位时间 |I6\_K.=L
B (75)budget 预算 N
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B (76)budget center 预算中心 P;{f+I|`
B (77)budget cost allowance 预算成本折让 `q".P]wtKN
B (78)budget manual 预算手册 SVo:%mX
B (79)budget period 预算期间 hgL wxJu
B (80)budgetary control 预算控制 {+!m]-s
B (81)budgeted capacity 预算生产能力 w>J|416
B (82)burden 制造费用 &V:iy
B (83)business center 经营中心 .e~17}Ka}
B (84)business entity 营业个体 q0&g.=;
B (85)business unit 经营单位 N\BB8<F
B (86)buy-out management 管理性购买产权 <x *.M"6?
B (87)by-product 副产品 9])dLL0
C (88)called-up share capital 催缴股本 jIaAx_
C (89)capacity 生产能力 TDq(%IW
C (90)capacity ratios 生产能力比率 _f8Wa u# "
C (91)capital 资本 p<: bPw
C (92)capital assets pricing model资本资产计价模式 7X*$Fu<
C (93)capital commitment 承诺资本
:>c33X}
C (94)capital employed 已运用的资本 |gg6|,Bt4
C (95)capital expenditure 资本支出 >/9f>d?w^
C (96)capital expenditureauthorization 资本支出核准 <!EdND =
C (97)capital expenditure control 资本支出控制 Tq,Kel
C (98)capital expenditure proposal资本支出申请 pqmtN*zV
C (99)capital funding planning 资本基金筹集计划 &Rdg07e;>
C (100)capital gain 资本收益 ]nY,%XE
C (101)capital investment appraisal资本投资评估 Bq3" l%hI
C (102)capital maintenance 资本保全 \]
1qAFB5
C (103)capital resource planning 资本资源计划 Q$^oIFb
C (104)capital surplus 资本盈余 e3oHe1"hP
C (105)capital turnover 资本周转率 YzNSZJPD
C (106)card 记录卡 ,4M7:=gf
C (107)cash 现金 6 GqR]KD
C (108)cash account 现金账户 B>hf|.GI
C (109)cash book 现金账薄 )!z<q}i5
C (110)cash cow 金牛产品 V{+'(<SV
C (111)cash flow 现金流量 V(3^ev/
C (112)cash discounted 现金贴现
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C (113)cash flow budget 现金流量预算 MH7 n@.t
C (114)cash flow statement 现金流量表 xkV
(E!O
C (115)cash ledger 现金分类账 x ]{
}y_
C (116)cash limit 现金限额 Y@B0.5U2
C (117)CCA 现时成本会计 p8,Rr{
C (118)center 中心 7uQiP&v
C (119)changeover time 变更时间 -j9Wf=
C (120)chartered entity 特许经济个体 k+b!Lw!L
C (121)cheque 支票 "NWILZwEV
C (122)cheque register 支票登记薄 KcKdhqdN-
C (123)coin analysis 零钱分类 yK9:LXhf
C (124)classification 分类 cuzU*QW"g
C (125)clock card 工时卡 A{X:p3$eN
C (126)code 代码 wX<w)@
C (127)commitment accounting 承诺确认会计 imw,Nb
C (128)common cost 共同成本
pDqX%
$^
C (129)company limited byguarantee 有限担保责任公司 Vi1l^ Za
C (130)company limited shares 股份有限公司 a8nqzuI
C (131)competitive position 竞争能力状况 j.or:nF
C (132)concept 概念 5,dKha
C (133)conglomerate 跨行业企业 GYH{_Fq
C (134)consistency concept 一致性概念 89n\$7Ff9
C (135)consolidated accounts 合并报表 %]G'u
C (136)consolidation accounting 合并会计 bji5X')~#
C (137)consortium 财团 Hw29V //
C (138)contingency plan 应急计划 &`x
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C (139)contingent liabilities 或有负债 k6eh$*!
C (140)continuous operation 连续生产 r c
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C (141)contra 抵消 -J &y]'
C (142)contract cost 合同成本 iepolO=
C (143)contract costing 合同成本计算 @~7y\G
C (144)contribution 贡献毛益 y[`>,?ns5
C (145)contribution centre 贡献中心 T8^`<gr.
C (146)contribution chart 贡献图 uvG'Kx
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 eYtP396C|
C (148)contribution to salesration 贡献毛益对销售比率 V_\9t8
C (149)control 控制 ICdfak
C (150)control account 控制帐户 <=nOyT9
C (151)control limits 控制限度 s#cb wDT
C (152)controllability concept 可控制概念 'Nkd *
C (153)controllable cost 可控制成本 ibP IT!5c
C (154)conversion cost 加工成本 xqSoE[<v
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ~cv322N
C (156)corporate appraisal 公司评估 wE~&Y?^
C (157)corporate planning 公司计划 <S ae:m4
C (158)corporate social reporting 公司社会报告 s@02?+/
C (159)corporation 股份公司 WU$l@:Yo
C (160)cost 成本 E4N/or
C (161)cost account 成本帐户 w`YN#G
C (162)cost accounting 成本会计 M"\Iw'5$
C (163)cost accounting manual 成本手册 q!;u4J
C (164)cost accounts calendar 成本报表的日历时间 :_8Nf1B+T
C (165)cost adjustment 成本调整 F:7
d}Jx
C (166)cost allocation 成本分配 1S+lHG92I
C (167)cost apportionment 成本分摊 E]O/'-
C (168)cost attribution 成本归属 =O%Hf bx
C (169)cost audit 成本审计 icK>|
C (170)cost behaviour 成本性态 $sxRRem{?
C (171)cost benefit analysis 成本效益分析 N
oOrQ m
C (172)cost center 成本中心 gWD46+A){
C (173)cost driver 成本动因