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注会《审计》英语常用词汇 n{\d
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1.audit 审计 \T[OF8yhW
2.attestation 鉴证 t%%zuq F`
3.credibility 可信赖程度 <`WD
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4.audit of financial statements 财务报表审计 Y3#8]Z_"}O
5.agreed-upon procedures 执行商定程序 +xAD;A4
6.high levels of assurance 高水平保证 G5|'uKz2"
7.compilation 编制 Adet5m.|[8
8.reliability 可靠性 DxD\o+:r
9.relevance 相关性 ecx_&J@D
10.professional skepticism 职业谨慎 7yJE+o'
11.objectivity 客观性 P'[ISGt
12. professional competence 专业胜任能力 :`K2?;DC8
13.Senior/CPA-in-charge 项目经理 M1]w0~G
14.audit engagement letter 业务约定书 i03=Af3
15.recurring audit 连续审计 5R)IL2~
16.the client 委托人 {3SK|J`
17.change CPA 更换注册会计师 P)LQ=b}V#;
18.the existing CPA 现任注册会计师 8#R%jjr%T
19.the successor CPA 后任注册会计师 t<"`gM^|
20.the preceding CPA前任注册会计师 W9{;HGWS
21.issue the audit report 出具审计报告 t\]kVo)
22.expert 专家 H]*B5Jv~
23.the board of directors 董事会 I FvigDj?
24.knowledge of the entity‘ s business 了解被审计单位情况 g6x
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25.assess material misstatement risks评估重大错报风险 3sRI7g
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 dNCd-ep
27.a general knowledge of —— 初步了解―――的情况 &xvNR=K[`
28.a more knowledge of—— 进一步了解的情况 @Z7s3b
29.the prior year‘s working papers 以前年度工作底稿 +K8T%GAr
30.minutes of meeting 会议纪要 :?}>Q
31.business risks 经营风险 Sj:c {jyJd
32.appropriateness 适当性 unRFc
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33.accounting estimate 会计估计 @+_pj.D
34.management representations 管理层声明 I *f@M}
35.going concern assumption 持续经营假设 8Ht=B,7T
36.audit plan 审计计划 {u0sbb(
37.significant audit areas 重点审计领域 Pf;RJeD
38.error 错误 *3h_'3yo@
39.fraud舞弊 vR pO0qG
40.modified or additional procedures 修改或追加审计程序 >p#_L^oZ%
41.misappropriation of assets 侵占资产 ]ncK M?'O
42.transactions without substance 虚假交易 ~]Av$S
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 +;)Xu}
45.materialiy 重要性 "rc QS
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46.exceed the materiality level 超过重要性水平 K{9Vyt9,$
47.approach the materiality level 接近重要性水平 6ZwQ/~7H
48.an acceptably low level 可接受水平 t8; nP[`
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 KNN$+[_;H4
50.misstatements or omissions 错报或漏报 D51s)?
51.aggregate 总计 >)Bv>HM
52.subsequent events 期后事项 dj4a)p|YN
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 ++ 5!8Nv
55.audit risk 审计风险 L^PBcfg
56.detection risk 检查风险 >]A#_p
57.inappropriate audit opinion 不适当的审计意见 X)=m4\R
58.material misstatement 重大的错报 {iCX?Sb
59.tolerable misstatement 可容忍错报 }jP/XO1f
60.the acceptable level of detection risk 可接受的检查风险 D(Q]ddUi'
61.assessed level of material misstatement risk 重大错报风险的评估水平 Q
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62.simall business 小规模企业 ~ 588md :
63.accounting system 会计系统 mVN\
64.test of control 控制测试 m?1r@!/y
65.walk-through test 穿行测试 0bD\`Jiv,
66.communication 沟通 !aJ6Uf%R
67.flow chart 流程图 &T ^bv*P
68.reperformance of internal control 重新执行 qP zxP @4
69.audit evidence 审计证据 /n:Q>8^n'W
70.substantive procedures 实质性程序 g&Uu~;jq]
71.assertions 认定 K|Xe)
72.esistence 存在 '#oH1$W]
73.occurrence 发生 \/nSRAk
74.completeness 完整性 Q.'2v%i
75.rights and obligations 权利和义务 0QW;=@)d
76.valuation and allocation 计价和分摊 )c 79&S
77.cutoff 截止 )T&r770
78.accuracy 准确性 (/9 erfuJ
79.classification 分类 >z%WW&Z'
80.inspection 检查 0zsmZ]b5E
81.supervision of counting 监盘 <xrya_R?
82.observation 观察 r gi4>
83.confirmation 函证 ]US!3R^
84.computation 计算 ixoN#'y<"
85.analytical procedures 分析程序 p;D
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86.vouch 核对 l1 _"9a%H
87.trace 追查 gNkBHwv
88.audit sampling 审计抽样 bweAmSs
89.error 误差 i[z#5;x+<
90.expected error 预期误差 Bt1v7M
91.population 总体 0Pt%(^
92.sampling risk 抽样风险 pX$X8z%
93.non- sampling risk 非抽样风险 m,6[;
94.sampling unit 抽样单位 lS!O(NzqE'
95.statistical sampling 统计抽样 G,1g~h%I$
96.tolerable error 可容忍误差 *iyc,f^w
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 cFq2 6(
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99.the risk of incorrect rejection 误拒风险 Adfnd
100. the risk of incorrect acceptance 误受风险 nQg_1+
101.working trial balance 试算平衡表 ;E!] /oY<
102.index and cross-referencing 索引和交叉索引 ~j
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103.cash receipt 现金收入 ;RQ}OCz9}8
104.cash disbursement 现金支出 9C!b
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105.bank statement 银行对账单 /1bQ
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106.bank reconciliation 银行存款余额调节表 N-Bw&hEZ
107.balance sheet date 资产负债表日 n;
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108.net realizable value 可变现净值 =+[`9
109.storeroom 仓库 sv#b5,>9
110.sale invoice 销售发票 F ^m;xy
111.price list 价目表 rd=+[:7L
112.positive confirmation request 积极式询证函 ",Fvv
113.negative confirmation request 消极式询证函 *<h )q)HS
114.purchase requisition 请购单 ^V]IPGV
115.receiving report 验收报告 ,Vof<,x0
116.gross margin 毛利 ~\<L74BB
117.manufacturing overhead 制造费用 2p58_^l
118.material requisition 领料单 YOA)paq+
119.inventory-taking 存货盘点 Pmd5P:n*,
120.bond certificate 债券 WZP1g kX&M
121.stock certificate 股票 )M"xCO3a
122.audit report 审计报告 1F+JyZK}w
123.entity 被审计单位 `}FZ;q3DP
124.addressee of the audit report 审计报告的收件人 0h{&k7T<7
125.unqualified opinion 无保留意见 _~}2@&*G"
126.qualified opinion 保留意见 Wdga(8t
127.disclaimer of opinion 无法表示意见 dVn_+1\L
128.adverse opinion 否定意见 2i NZz
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A (1)ABC 作业基础成本计算 {M\n
A (2)absorbed overhead 已吸收制造费用 Lzcea+*uw
A (3)absorption costing 吸收成本计算 \6aisK
A (4)account 账户,报表 `lt[Q>Z
A (5)accounting postulate 会计假设 C9,Uwz<!]
A (6)accounting series release 会计公告文件 1S y
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A (7)accounting valuation 会计计价 XPnHi@x
A (8)account sale 承销清单 A!}Ps"Z
A (9)accountability concept 经营责任概念 g8"H{u
A (10)accountancy 会计职业 [N<rPHT
A (11)accountant 会计师 ,rNud]NM8
A (12)accounting 会计 FC]n?1?<(
A (13)agency cost 代理成本 C\^,+)Y\~
A (14)accounting bases 会计基础 b&AeIU}&
A (15)accounting manual 会计手册 ~)6EH`-
A (16)accounting period 会计期间 "M^mJl&*b
A (17)accounting policies 会计方针 {A)9ePgv!
A (18)accounting rate of return 会计报酬率 _c}# f\ +_
A (19)accounting reference date 会计参照日 yW"[}Lh4
A (20)accounting reference period 会计参照期间 %'S[f
A (21)accrual concept 应计概念 8`90a\t'Z
A (22)accrual expenses 应计费用 Ry? f; s
A (23)acid test ration 速动比率(酸性测试比率) J6<O|ng::
A (24)acquisition 购置 QFgKEUNgl
A (25)acquisition accounting 收购会计 "98j-L=F+
A (26)activity based accounting 作业基础成本计算 ^uPg71r:
A (27)adjusting events 调整事项 OG
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A (28)administrative expenses 行政管理费 kdhwnO
A (29)advice note 发货通知 Q\btl/?
A (30)amortization 摊销 Tk`|{Ph0
A (31)analytical review 分析性检查 2(Aw
A (32)annual equivalent cost 年度等量成本法 ${gO=Z
A (33)annual report and accounts 年度报告和报表 $ ?|;w,%I
A (34)appraisal cost 检验成本 /!`xqG#
A (35)appropriation account 盈余分配账户 Zq5~M bldh
A (36)articles of association 公司章程细则 )CgH|z:=b
A (37)assets 资产 wxT(ktE
A (38)assets cover 资产保障 6&
6|R3
A (39)asset value per share 每股资产价值 6qWWfm/6
A (40)associated company 联营公司 9`M7 -{
A (41)attainable standard 可达标准 'rA(+-.M;
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A (42)attributable profit 可归属利润 Lu5X~6j"$
A (43)audit 审计 ff~1>=^
A (44)audit report 审计报告 "b%FkD
A (45)auditing standards 审计准则 QZ*gR#K]Sz
A (46)authorized share capital 额定股本 ;mPX8bT
A (47)available hours 可用小时 3Vak
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A (48)avoidable costs 可避免成本 F07X9s44E
B (49)back-to-back loan 易币贷款 }]JHY P\
B (50)backflush accounting 倒退成本计算 xV=Tmu6l
B (51)bad debts 坏帐 2.
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B (52)bad debts ratio 坏帐比率 v-/vj/4>
B (53)bank charges 银行手续费 !(Y,2{
B (54)bank overdraft 银行透支 ;k,@^f8
B (55)bank reconciliation 银行存款调节表 NOKU2d4 G
B (56)bank statement 银行对账单 \NKQ:F1
B (57)bankruptcy 破产 f[ia0w5 m
B (58)basis of apportionment 分摊基础 syI|gANT/r
B (59)batch 批量 J ;4aghzY
B (60)batch costing 分批成本计算 N,3iSH=cN[
B (61)beta factor B(市场)风险因素 l,zhBnD
B (62)bill 账单 &So1;RR,_M
B (63)bill of exchange 汇票 gYe6(l7m
B (64)bill of landing 提单 sRqecG(n
B (65)bill of materials 用料预计单 v
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B (66)bill payable 应付票据 ia_lP
B (67)bill receivable 应收票据 G\B+bBz
B (68)bin card 存货记录卡 IDL0!cF
B (69)bonus 红利 bvZ:5M
B (70)book-keeping 薄记 UM<s#t`\3
B (71)Boston classification 波士顿分类 TQ5kM
B (72)breakeven chart 保本图 Qkhor-f0
B (73)breakeven point 保本点 K9y~
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B (74)breaking-down time 复位时间 bZ``*{I/
B (75)budget 预算 kg\8 (@h]
B (76)budget center 预算中心
1 vtC4`
B (77)budget cost allowance 预算成本折让 %%z
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B (78)budget manual 预算手册 beSU[
B (79)budget period 预算期间 Rd|8=`)
B (80)budgetary control 预算控制 NFKvgd@
B (81)budgeted capacity 预算生产能力
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B (82)burden 制造费用 KSHq0A6/q%
B (83)business center 经营中心 )ax>*
B (84)business entity 营业个体 O;|Cu7WU
B (85)business unit 经营单位 K Hgn
B (86)buy-out management 管理性购买产权 F\|4zM
B (87)by-product 副产品 c*(^:#"9
C (88)called-up share capital 催缴股本 vm'Z A7f6
C (89)capacity 生产能力 b4WH37,lA
C (90)capacity ratios 生产能力比率
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C (91)capital 资本 ]vP}K
C (92)capital assets pricing model资本资产计价模式 Ks@cwY
C (93)capital commitment 承诺资本 1<5Ug8q
C (94)capital employed 已运用的资本 K1Uq`T J
C (95)capital expenditure 资本支出 x0:BxRx*
C (96)capital expenditureauthorization 资本支出核准 8ZLHN',
C (97)capital expenditure control 资本支出控制 D9?.Ru0.
C (98)capital expenditure proposal资本支出申请 C+[)^2M{
C (99)capital funding planning 资本基金筹集计划 =0 !j"z=
C (100)capital gain 资本收益 egURRC!
C (101)capital investment appraisal资本投资评估 D W^Zuu/)
C (102)capital maintenance 资本保全 y@<2`h
C (103)capital resource planning 资本资源计划 [[zNAq)"
C (104)capital surplus 资本盈余 &I[` .:NJ
C (105)capital turnover 资本周转率 6bLn8
UT
C (106)card 记录卡 ,?k1if(0[
C (107)cash 现金 %.?V\l
C (108)cash account 现金账户 0bT[05.
C (109)cash book 现金账薄 Wpi35JrC
C (110)cash cow 金牛产品 &i.sSqSI5
C (111)cash flow 现金流量 @un+y9m[C
C (112)cash discounted 现金贴现 Qh(X7B
C (113)cash flow budget 现金流量预算 >%0$AW|Exu
C (114)cash flow statement 现金流量表 I[d<SHo
C (115)cash ledger 现金分类账 d7
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C (116)cash limit 现金限额 R&J?XQ
C (117)CCA 现时成本会计 :dAd5v2f
C (118)center 中心 x3Y)l1gh
C (119)changeover time 变更时间 ,"XiI$Le
C (120)chartered entity 特许经济个体 ?Rx(@
C (121)cheque 支票 upL3M`
C (122)cheque register 支票登记薄 'A3skznX{
C (123)coin analysis 零钱分类 VqpC@C$
C (124)classification 分类 v{fcQb
C (125)clock card 工时卡 . R/y`:1:W
C (126)code 代码 UL{J%Ze=~
C (127)commitment accounting 承诺确认会计 ne/JC(
C (128)common cost 共同成本 0FgF,
C (129)company limited byguarantee 有限担保责任公司 ]|+M0:2?
C (130)company limited shares 股份有限公司 1{
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C (131)competitive position 竞争能力状况 P
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C (132)concept 概念 9;?u%
C (133)conglomerate 跨行业企业 oSC'b%
C (134)consistency concept 一致性概念 So'.QWzX
C (135)consolidated accounts 合并报表 a4=(z72xe
C (136)consolidation accounting 合并会计 (rkg0
C (137)consortium 财团 p2{7+m
C (138)contingency plan 应急计划 X["xC3 i
C (139)contingent liabilities 或有负债 &Xqxuy
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C (140)continuous operation 连续生产 ElV!C}g
C (141)contra 抵消 ABX%oZ7[|o
C (142)contract cost 合同成本 ]b!n ;{5
C (143)contract costing 合同成本计算 O9(z"c
C (144)contribution 贡献毛益 Z,A $h>Z
C (145)contribution centre 贡献中心 %BP>,E/w
C (146)contribution chart 贡献图 pUb1#=
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Y}N\|*ye-
C (148)contribution to salesration 贡献毛益对销售比率 ~<m^
C (149)control 控制 0!_?\)X
C (150)control account 控制帐户 ,0. kg
C (151)control limits 控制限度 czuIs|_K*
C (152)controllability concept 可控制概念 jk03 Hd
C (153)controllable cost 可控制成本 49$<:{ ~
C (154)conversion cost 加工成本 `KFEz
v
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 4JAz{aw'b
C (156)corporate appraisal 公司评估 '\tI|
C (157)corporate planning 公司计划 ~\jP+[>M'
C (158)corporate social reporting 公司社会报告 VP~2F
E
C (159)corporation 股份公司 gM\>{ihM'
C (160)cost 成本 T8x)i\<
C (161)cost account 成本帐户 ApXf<MAy
C (162)cost accounting 成本会计 bOFzq
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C (163)cost accounting manual 成本手册 cMXv
C (164)cost accounts calendar 成本报表的日历时间 O -1O@:}c
C (165)cost adjustment 成本调整 A iM ukd,
C (166)cost allocation 成本分配 $Es\ld
C (167)cost apportionment 成本分摊 10Ik_L='
C (168)cost attribution 成本归属 d+D~NA[M
C (169)cost audit 成本审计 3ic /xy;}
C (170)cost behaviour 成本性态 1
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C (171)cost benefit analysis 成本效益分析 z'EQdQ)
C (172)cost center 成本中心 =9GALoGL
C (173)cost driver 成本动因