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注会《审计》英语常用词汇 Z,8+@
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1.audit 审计 :zn ?<(sQ
2.attestation 鉴证 @L>NN>?SGQ
3.credibility 可信赖程度 }JpslY*aS
4.audit of financial statements 财务报表审计 G(|(y=ck
5.agreed-upon procedures 执行商定程序 ,
T21z}r
6.high levels of assurance 高水平保证 i6g[E4nk
7.compilation 编制 qY~$wVY(
8.reliability 可靠性 I$6
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9.relevance 相关性 (HV~ '5D
10.professional skepticism 职业谨慎 M5ySs\O4
11.objectivity 客观性 M\.T 0M_
12. professional competence 专业胜任能力 HBga'xJ
13.Senior/CPA-in-charge 项目经理 ,d [b"]Zy
14.audit engagement letter 业务约定书 T>uWf#&pjs
15.recurring audit 连续审计 g`5`KU|
16.the client 委托人 Qdx`c^4m
17.change CPA 更换注册会计师 @<w9fzi
18.the existing CPA 现任注册会计师 EBL,E:_)
19.the successor CPA 后任注册会计师 4k&O-70y4^
20.the preceding CPA前任注册会计师 O"s`-OM;n
21.issue the audit report 出具审计报告 v YmtpKNj%
22.expert 专家 (.XDf3
23.the board of directors 董事会 neY=:9
24.knowledge of the entity‘ s business 了解被审计单位情况 7s fuju(
25.assess material misstatement risks评估重大错报风险 }A'<?d8
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6<Pg>Bg
27.a general knowledge of —— 初步了解―――的情况 hC 4X Y
28.a more knowledge of—— 进一步了解的情况 j+B5m:ExfI
29.the prior year‘s working papers 以前年度工作底稿 b=QGbFf
30.minutes of meeting 会议纪要 8,H5G`
31.business risks 经营风险 Qpv}N*v^
32.appropriateness 适当性 3_eml\CY
33.accounting estimate 会计估计 pv?17(w(\
34.management representations 管理层声明 2p;}wYt
35.going concern assumption 持续经营假设 =*>4Gh
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36.audit plan 审计计划 7%"\DLA
37.significant audit areas 重点审计领域 g;Sg
2
38.error 错误 \F+o=
39.fraud舞弊 ]gZ8b-
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40.modified or additional procedures 修改或追加审计程序 d
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41.misappropriation of assets 侵占资产 vyx\N{
42.transactions without substance 虚假交易 5@Lxbe(
q
43.unusual pressures 异常压力 .lF\b A|
44.the suspected noncompliance 涉嫌存在违法行为 6RT0\^X*:
45.materialiy 重要性 aaD$'Y,<>B
46.exceed the materiality level 超过重要性水平 Lvj5<4h;
47.approach the materiality level 接近重要性水平 c
'Tu,-
48.an acceptably low level 可接受水平 ]pP2c[;
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 Rd1ku=
50.misstatements or omissions 错报或漏报 w3bH|VnU8;
51.aggregate 总计 B[_b J
*
52.subsequent events 期后事项 k| cI!
53.adjust the financial statements 调整财务报表 QKaj4?p$|S
54.perform additional audit procedures 实施追加的审计程序 dVGUhXN6
55.audit risk 审计风险 tD0>(41K
56.detection risk 检查风险 8OtUY}R
57.inappropriate audit opinion 不适当的审计意见 n
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58.material misstatement 重大的错报 F)iGD~
59.tolerable misstatement 可容忍错报 FR6I+@ oX~
60.the acceptable level of detection risk 可接受的检查风险
UoS;!}l
61.assessed level of material misstatement risk 重大错报风险的评估水平 /uz5V/i0
62.simall business 小规模企业 68GGS`&
63.accounting system 会计系统 +G[HZ,FL
64.test of control 控制测试 \lakT_x
65.walk-through test 穿行测试 @[kM1:G-F{
66.communication 沟通 R6$F<;nw
67.flow chart 流程图 j}.J$RtW1f
68.reperformance of internal control 重新执行 m#K%dR
69.audit evidence 审计证据 xv% US
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70.substantive procedures 实质性程序 g!Yh=kA'N
71.assertions 认定 =
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72.esistence 存在 N u2]~W&
73.occurrence 发生 5 /jY=/0.a
74.completeness 完整性 _xL&sy09t
75.rights and obligations 权利和义务 R}6la.mQ
76.valuation and allocation 计价和分摊 g2>u]3&W
77.cutoff 截止 7>@/*S{X
78.accuracy 准确性 vG_v89t!ex
79.classification 分类 jMWwu+w
80.inspection 检查 `0XbV A
81.supervision of counting 监盘 5a|m}2IX
82.observation 观察 4-rI4A<
83.confirmation 函证 K}/`YDu
84.computation 计算 WCl;#=
85.analytical procedures 分析程序 Ci9wF(<k
86.vouch 核对 5{/Pn%5
87.trace 追查 @=#s~ 3
88.audit sampling 审计抽样 8
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89.error 误差 C^=gZ
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90.expected error 预期误差 j~f 7WJ
91.population 总体 =LY^3TlDj
92.sampling risk 抽样风险 y$9t!cx
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 UkbQ'P+oS
95.statistical sampling 统计抽样 sH,)e'0
96.tolerable error 可容忍误差 lbU+a$
97.the risk of under reliance 信赖不足风险 zYF&Dv/u/
98.the risk of over reliance 信赖过度风险 _"bvT?|
99.the risk of incorrect rejection 误拒风险 9l_?n@
100. the risk of incorrect acceptance 误受风险 zp-~'kIJ
101.working trial balance 试算平衡表 PjZvLK@a9)
102.index and cross-referencing 索引和交叉索引 35kbE'
103.cash receipt 现金收入 EjE`S_i=
104.cash disbursement 现金支出 .LcE^y[V
105.bank statement 银行对账单 Or)c*.|\
106.bank reconciliation 银行存款余额调节表 j?hyN@ns
107.balance sheet date 资产负债表日 gL"Q.ybA
108.net realizable value 可变现净值 7.rZ%1N
109.storeroom 仓库 ZLX`[
110.sale invoice 销售发票 xQ
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111.price list 价目表 !
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112.positive confirmation request 积极式询证函 5nqdY*
113.negative confirmation request 消极式询证函 9+Bq00-Z$
114.purchase requisition 请购单 !Ocg
115.receiving report 验收报告 .+o>
116.gross margin 毛利 cD@lorj
117.manufacturing overhead 制造费用 g}r5ohqC#
118.material requisition 领料单 7:E#c"S
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119.inventory-taking 存货盘点 'wV26Dm
120.bond certificate 债券 J,KTc'[
121.stock certificate 股票 <KP
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122.audit report 审计报告 ^l9
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123.entity 被审计单位 sl O9H6<
124.addressee of the audit report 审计报告的收件人 (`/i1#nR
125.unqualified opinion 无保留意见 ibUPd."W
126.qualified opinion 保留意见 xm,yqM!0A
127.disclaimer of opinion 无法表示意见 5<?$/H|7T
128.adverse opinion 否定意见 !-nm7Q
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A (1)ABC 作业基础成本计算 W%Q>< 'c
A (2)absorbed overhead 已吸收制造费用 rWKLxK4oU
A (3)absorption costing 吸收成本计算 p&doQh
A (4)account 账户,报表 O[B
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A (5)accounting postulate 会计假设 eG>Fn6G<g
A (6)accounting series release 会计公告文件 A_U0HVx_
A (7)accounting valuation 会计计价 HTpd~W/\
A (8)account sale 承销清单 g7f%(W2dd
A (9)accountability concept 经营责任概念 Y,}43a0A
A (10)accountancy 会计职业 &`2*6
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A (11)accountant 会计师 t1g%o5?;
A (12)accounting 会计 ^@"f%3
A (13)agency cost 代理成本 3edK$B51;
A (14)accounting bases 会计基础 5g7}A`
A (15)accounting manual 会计手册 urjp&L&
A (16)accounting period 会计期间 g]JI}O*5
A (17)accounting policies 会计方针 tzJtd
A (18)accounting rate of return 会计报酬率 I3b-uEHev
A (19)accounting reference date 会计参照日 lfd{O7 L0b
A (20)accounting reference period 会计参照期间 "z4E|s
A (21)accrual concept 应计概念 Q 5TyS8
A (22)accrual expenses 应计费用 Mn;CG'FA
A (23)acid test ration 速动比率(酸性测试比率) vAxtNRS
A (24)acquisition 购置 $&
gidz/w
A (25)acquisition accounting 收购会计 SYLkC
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A (26)activity based accounting 作业基础成本计算 -ouL4
A (27)adjusting events 调整事项 )@M|YM1+
A (28)administrative expenses 行政管理费 czi!q1<vg
A (29)advice note 发货通知 [T|1 Qq7
A (30)amortization 摊销 ?KW?]
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A (31)analytical review 分析性检查 5X|aa>/
A (32)annual equivalent cost 年度等量成本法 %'5 wwl
A (33)annual report and accounts 年度报告和报表 WLFzLW=PD
A (34)appraisal cost 检验成本 rVmO/Y#Hx$
A (35)appropriation account 盈余分配账户 sOenR6J<$
A (36)articles of association 公司章程细则 CMUphS-KE
A (37)assets 资产 HXo'^^}q;
A (38)assets cover 资产保障 @},k\Is
A (39)asset value per share 每股资产价值 hV>Ey^Ty
A (40)associated company 联营公司 J3^Ir [
A (41)attainable standard 可达标准 Y:BrAa[
40/[uW"
A (42)attributable profit 可归属利润 Yy 1Pipv
A (43)audit 审计 NKYyMHv6
A (44)audit report 审计报告 5OE?;PJ(
A (45)auditing standards 审计准则 6Z:
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A (46)authorized share capital 额定股本
.1M>KRSr,
A (47)available hours 可用小时
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A (48)avoidable costs 可避免成本 m!i
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B (49)back-to-back loan 易币贷款 %&GQ]pmcY
B (50)backflush accounting 倒退成本计算 ZH:X4!
B (51)bad debts 坏帐 tF(mD=[
B (52)bad debts ratio 坏帐比率 FiL
JF!
B (53)bank charges 银行手续费 /m:}rD
B (54)bank overdraft 银行透支
mAKi%)
B (55)bank reconciliation 银行存款调节表 f}3bYF
B (56)bank statement 银行对账单 =z.AQe+
B (57)bankruptcy 破产 'KG`{K
$
B (58)basis of apportionment 分摊基础 V4D&&0&n
B (59)batch 批量 _bsfM;u.%
B (60)batch costing 分批成本计算 2YQ$hL ~
B (61)beta factor B(市场)风险因素 >48Y-w
B (62)bill 账单 VtFh1FDI\
B (63)bill of exchange 汇票 S?$T=[yY)
B (64)bill of landing 提单 .quc i(D
B (65)bill of materials 用料预计单
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B (66)bill payable 应付票据 lN"rhZ
B (67)bill receivable 应收票据 :#;?dMkTY
B (68)bin card 存货记录卡 |R
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B (69)bonus 红利 Rwk|cqr
B (70)book-keeping 薄记 ]T`qPIf;yJ
B (71)Boston classification 波士顿分类 hG]20n2
B (72)breakeven chart 保本图 4mg&H0 !
B (73)breakeven point 保本点 A 78{b^0*
B (74)breaking-down time 复位时间 i"@?eq#h
B (75)budget 预算 1??RX}8[L+
B (76)budget center 预算中心 NeP1 #
B (77)budget cost allowance 预算成本折让 0Jrk(k
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B (78)budget manual 预算手册 M"V@>E\L
B (79)budget period 预算期间 n\4+xZr
B (80)budgetary control 预算控制 ^,gKA\Wli
B (81)budgeted capacity 预算生产能力 !)]3@$#
B (82)burden 制造费用 glpdYg *
B (83)business center 经营中心 `{":*V
B (84)business entity 营业个体
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B (85)business unit 经营单位 Ws(>}
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B (86)buy-out management 管理性购买产权 ~ln,Cm} 4
B (87)by-product 副产品 1GxYuTZ{
C (88)called-up share capital 催缴股本 3z<t#
C (89)capacity 生产能力 Oh: -Y]m=
C (90)capacity ratios 生产能力比率 ohl%<FqS
C (91)capital 资本
LWE
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C (92)capital assets pricing model资本资产计价模式 rO~D{)Nu
C (93)capital commitment 承诺资本 KN=Orx7Gy
C (94)capital employed 已运用的资本 -rfO"D>
C (95)capital expenditure 资本支出 mB\|<2
C (96)capital expenditureauthorization 资本支出核准 E {MSi"
C (97)capital expenditure control 资本支出控制 <LE>WfmC
C (98)capital expenditure proposal资本支出申请 KpL82
C (99)capital funding planning 资本基金筹集计划 5+r#]^eQY-
C (100)capital gain 资本收益 w pvaTHo
C (101)capital investment appraisal资本投资评估 |^{IHF\
C (102)capital maintenance 资本保全 0IK']C
C (103)capital resource planning 资本资源计划 i
F Ab"VA
C (104)capital surplus 资本盈余 |(fWT}tg
C (105)capital turnover 资本周转率 E =E
C (106)card 记录卡 d?>sy\{2
C (107)cash 现金 `i-&Z`
C (108)cash account 现金账户 In
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C (109)cash book 现金账薄 (\T?p9
C (110)cash cow 金牛产品 xab[
C (111)cash flow 现金流量 -3Ffk:
C (112)cash discounted 现金贴现 sfLBi~*j
C (113)cash flow budget 现金流量预算 f &H`h
C (114)cash flow statement 现金流量表 |@+
x9|'W
C (115)cash ledger 现金分类账 T-MLW=Vu
C (116)cash limit 现金限额 Hd:ZE::Q'#
C (117)CCA 现时成本会计 LX8vVj8K
C (118)center 中心 4PdFq*A
C (119)changeover time 变更时间 *KMCU
m
C (120)chartered entity 特许经济个体 R ~b$7jpd
C (121)cheque 支票 laAG%lq/'
C (122)cheque register 支票登记薄 ~I'hiV^-
C (123)coin analysis 零钱分类 E5rNC/Ul$$
C (124)classification 分类 {5*5tCIt
C (125)clock card 工时卡 k$zDofdfp
C (126)code 代码 ,70|I{,Km
C (127)commitment accounting 承诺确认会计 Y9C] -zEv
C (128)common cost 共同成本 22GtTENd1h
C (129)company limited byguarantee 有限担保责任公司 ,J[sg7vcv
C (130)company limited shares 股份有限公司 k3Y>QN|q8
C (131)competitive position 竞争能力状况 3wK)vW
C (132)concept 概念 |Q{ l]D
C (133)conglomerate 跨行业企业 0-@waK
C (134)consistency concept 一致性概念 %n(
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C (135)consolidated accounts 合并报表 ^E9@L??
C (136)consolidation accounting 合并会计 (C!fIRY
C (137)consortium 财团 :%Bo)0a9
C (138)contingency plan 应急计划 OIN]u{S
C (139)contingent liabilities 或有负债 a*=e 3nS
C (140)continuous operation 连续生产 9i"3R0HN
C (141)contra 抵消 `VHm,g2
C (142)contract cost 合同成本 '=oV
C (143)contract costing 合同成本计算 Ws=J)2q
C (144)contribution 贡献毛益 -Iq#h)Q*
C (145)contribution centre 贡献中心 6ik6JL$AI
C (146)contribution chart 贡献图 HLS^Ga,(
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 'h:4 Fzo<
C (148)contribution to salesration 贡献毛益对销售比率 5K8\hoW{
C (149)control 控制 ]xuq2MU,l
C (150)control account 控制帐户 {#7t(:x
C (151)control limits 控制限度 pgI@[zp7
C (152)controllability concept 可控制概念 UZ
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C (153)controllable cost 可控制成本 RvVnVcn^#
C (154)conversion cost 加工成本 ?)9 6YX'
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 @x)z" )>
C (156)corporate appraisal 公司评估 1@/
+ c
C (157)corporate planning 公司计划 Na#2sb[)
C (158)corporate social reporting 公司社会报告 Dgdh3q;
C (159)corporation 股份公司 tJ 6:$dh
C (160)cost 成本 (A1 !)c
C (161)cost account 成本帐户 7UMsKE-
C (162)cost accounting 成本会计 \PL92HV
C (163)cost accounting manual 成本手册 F
C(m)S2
C (164)cost accounts calendar 成本报表的日历时间 )xi|BqQz
C (165)cost adjustment 成本调整 $BG9<:p
C (166)cost allocation 成本分配 g|W~0A@D
C (167)cost apportionment 成本分摊 xe
6x!
C (168)cost attribution 成本归属 m0 `wmM
C (169)cost audit 成本审计 ,]o32@
C (170)cost behaviour 成本性态 #u#s'W
C (171)cost benefit analysis 成本效益分析 :
^l`m9
C (172)cost center 成本中心 @%RDw*L(
C (173)cost driver 成本动因