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注会《审计》英语常用词汇 '3]p29v{
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1.audit 审计 jCAC
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2.attestation 鉴证 o}Odw
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3.credibility 可信赖程度 TC
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4.audit of financial statements 财务报表审计 02`$OTKz
5.agreed-upon procedures 执行商定程序 <}U'V}g
6.high levels of assurance 高水平保证 iqQUtE]E_
7.compilation 编制 aV o;~h~
8.reliability 可靠性 !MDNE*_
9.relevance 相关性 Tu{&v'!j6
10.professional skepticism 职业谨慎 R3)57OyV
11.objectivity 客观性 zsU=sTsL
12. professional competence 专业胜任能力 "\Egs)\
13.Senior/CPA-in-charge 项目经理 9`jcC-;iv
14.audit engagement letter 业务约定书 `-`qdda
15.recurring audit 连续审计 9odJr]
16.the client 委托人 KIA 2"KbjG
17.change CPA 更换注册会计师 ML-)I&
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18.the existing CPA 现任注册会计师 hmx=
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19.the successor CPA 后任注册会计师 I1X/Lj=
20.the preceding CPA前任注册会计师 ^JZ^>E~
21.issue the audit report 出具审计报告 Iz6y{E
22.expert 专家 {e|*01hE
23.the board of directors 董事会 BR^7_q4q
24.knowledge of the entity‘ s business 了解被审计单位情况 ri`R<l8
25.assess material misstatement risks评估重大错报风险 {U
'd}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 ZvYLL{>}w
27.a general knowledge of —— 初步了解―――的情况 /(.6bv
28.a more knowledge of—— 进一步了解的情况 8Y0"Cejq
29.the prior year‘s working papers 以前年度工作底稿 GU't%[
30.minutes of meeting 会议纪要 RsU3Gi_Zdz
31.business risks 经营风险 R(P%Csbqh
32.appropriateness 适当性 4!asT;`'
33.accounting estimate 会计估计 ccC
zu6
34.management representations 管理层声明 a $"ib
35.going concern assumption 持续经营假设 I$Qs;- (
36.audit plan 审计计划 +,o0-L1D
37.significant audit areas 重点审计领域 (
>mI'!4d
38.error 错误 AC
O)Dt(Y
39.fraud舞弊 BR'I
+lQ
40.modified or additional procedures 修改或追加审计程序 i{!T&8
41.misappropriation of assets 侵占资产 `28};B>
42.transactions without substance 虚假交易 )!g{Sbl
43.unusual pressures 异常压力 |/gW_;(
44.the suspected noncompliance 涉嫌存在违法行为 >FhK#*Pa
45.materialiy 重要性 SVjl~U-^
46.exceed the materiality level 超过重要性水平 pA{ 5V9
47.approach the materiality level 接近重要性水平 -p-B2?)A
48.an acceptably low level 可接受水平 bifS 2>c
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 &U+ _ -Ph
50.misstatements or omissions 错报或漏报 ^8 ' sib
51.aggregate 总计 Q0Nyqhvi
52.subsequent events 期后事项 h8\
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53.adjust the financial statements 调整财务报表 TF2>4 p
54.perform additional audit procedures 实施追加的审计程序 2=?tJ2E
55.audit risk 审计风险 |AlR^N
56.detection risk 检查风险 L
PG`^SA
57.inappropriate audit opinion 不适当的审计意见 t+,4Ya|Xj
58.material misstatement 重大的错报 ZKg{0DY
59.tolerable misstatement 可容忍错报 )s1Ib4C
60.the acceptable level of detection risk 可接受的检查风险 h'
!imQ
61.assessed level of material misstatement risk 重大错报风险的评估水平 i"|$(2
62.simall business 小规模企业 0-
LpqX
63.accounting system 会计系统 C^QtSha
64.test of control 控制测试 o!:8nXw
65.walk-through test 穿行测试 X2tk
[Kr
66.communication 沟通 i,13b
e
67.flow chart 流程图 &a/__c/l
68.reperformance of internal control 重新执行 MNH1D!}
69.audit evidence 审计证据 !6Sd(2
70.substantive procedures 实质性程序 Kj=b[e%
71.assertions 认定 Soie^$
Y
72.esistence 存在 qO`)F8
73.occurrence 发生 }F+zs*S
74.completeness 完整性 0l;<5
75.rights and obligations 权利和义务 _"4xKh)
76.valuation and allocation 计价和分摊 OD Ur
77.cutoff 截止 1 T130L
78.accuracy 准确性 0
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79.classification 分类 v/ *Y#(X
80.inspection 检查
E7Cy(LO
81.supervision of counting 监盘 I\qYkWg7
82.observation 观察 zI~owK)%Z
83.confirmation 函证 yL;M"L
84.computation 计算 `OymAyEYQ
85.analytical procedures 分析程序 @"T"7c?Cv
86.vouch 核对 TO2c"7td
87.trace 追查 ]|_\xO(
88.audit sampling 审计抽样 X-Wz:NA
89.error 误差 6<0n *&
90.expected error 预期误差 qS&%!
91.population 总体 6h3HDFS7s
92.sampling risk 抽样风险 *5<Sr q'
93.non- sampling risk 非抽样风险 p!Eft/A(
94.sampling unit 抽样单位 vIvVq:6_3
95.statistical sampling 统计抽样 [![%9'+P
96.tolerable error 可容忍误差 smG>sEp2
97.the risk of under reliance 信赖不足风险 %+ZJhHT
98.the risk of over reliance 信赖过度风险 VF&Z%O3n
99.the risk of incorrect rejection 误拒风险 qo)?8kx>l
100. the risk of incorrect acceptance 误受风险 Kb =@ =Xta
101.working trial balance 试算平衡表 %AOIKK5
102.index and cross-referencing 索引和交叉索引 K
~ 44i
103.cash receipt 现金收入 ]d[ge6
104.cash disbursement 现金支出 bVmAtm[
105.bank statement 银行对账单 pf4 ^Bk}e
106.bank reconciliation 银行存款余额调节表 iut`7
107.balance sheet date 资产负债表日 /v095H@
108.net realizable value 可变现净值 [P|[vWO
109.storeroom 仓库 H'
T
110.sale invoice 销售发票 E{HY!L[
111.price list 价目表 ( 6(x'ByT
112.positive confirmation request 积极式询证函 @DW[Z`X
113.negative confirmation request 消极式询证函 e&eW|E
114.purchase requisition 请购单 y]%w )4PS
115.receiving report 验收报告 +l^LlqA
116.gross margin 毛利 ]4+s$rG
117.manufacturing overhead 制造费用 vaf&X]p
118.material requisition 领料单 _WX#a|4h{
119.inventory-taking 存货盘点 4`#F^2r!
120.bond certificate 债券 39{{7(hh
121.stock certificate 股票 )pw&c_x
122.audit report 审计报告 0'&X
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123.entity 被审计单位 LtT\z<bAI
124.addressee of the audit report 审计报告的收件人 o`khz{SU:
125.unqualified opinion 无保留意见 BF{w)=@/'
126.qualified opinion 保留意见 dk8wIa"K`
127.disclaimer of opinion 无法表示意见 D+lzFn$3
128.adverse opinion 否定意见 Bh&Ew
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A (1)ABC 作业基础成本计算 ,wwZI`>-
A (2)absorbed overhead 已吸收制造费用 zb6ju]2
A (3)absorption costing 吸收成本计算 W:i?t8y\y
A (4)account 账户,报表 k\Q,h75
A (5)accounting postulate 会计假设 T+LJ*
I4
A (6)accounting series release 会计公告文件 .@iFa3
A (7)accounting valuation 会计计价 \qsw"B*tv`
A (8)account sale 承销清单 UDf9FnG}L
A (9)accountability concept 经营责任概念 1Xy]D
A (10)accountancy 会计职业 Gf8s?l
A (11)accountant 会计师 >#+IaKL7
A (12)accounting 会计 v+6@cC
A (13)agency cost 代理成本 0"pVT%b
A (14)accounting bases 会计基础 D j\e@?Y
A (15)accounting manual 会计手册 DaNW~rd{
A (16)accounting period 会计期间 \EoX8b}$b0
A (17)accounting policies 会计方针 qdCWy
A (18)accounting rate of return 会计报酬率 gPS&^EdxA
A (19)accounting reference date 会计参照日 ujW1+Oj=~
A (20)accounting reference period 会计参照期间 6]Q3Yz^h
A (21)accrual concept 应计概念 Z?i /r5F
A (22)accrual expenses 应计费用 .AV)'j#6P
A (23)acid test ration 速动比率(酸性测试比率) 0Z
Aj=u@O
A (24)acquisition 购置 \^*<
y-jL
A (25)acquisition accounting 收购会计 *X%m@KLIKv
A (26)activity based accounting 作业基础成本计算 e2CV6F@a
A (27)adjusting events 调整事项 b(GFMk
A (28)administrative expenses 行政管理费 N#N0Q0W=
A (29)advice note 发货通知 SEKN|YQV/t
A (30)amortization 摊销 us?&:L|!=
A (31)analytical review 分析性检查 mN0=i(H<
A (32)annual equivalent cost 年度等量成本法 B68H&h]D#'
A (33)annual report and accounts 年度报告和报表 (7lBID4
A (34)appraisal cost 检验成本 s(ROgCO
A (35)appropriation account 盈余分配账户 iNcZ)m/
A (36)articles of association 公司章程细则 wh 0<Uv
A (37)assets 资产 "cho }X
A (38)assets cover 资产保障 0Flu\w/+P
A (39)asset value per share 每股资产价值 x:K?\<
A (40)associated company 联营公司 Bp AB5=M0
A (41)attainable standard 可达标准 QhGXBM
jyW[m,#(go
A (42)attributable profit 可归属利润 toa-Wa{
A (43)audit 审计 }{7e7tW6
A (44)audit report 审计报告 q5&
Ci`
A (45)auditing standards 审计准则 L^9HH)Jc
A (46)authorized share capital 额定股本 Ru%|}sfd
A (47)available hours 可用小时 ed~R>F>
A (48)avoidable costs 可避免成本 L3y5 a?G
B (49)back-to-back loan 易币贷款 r$)$n&j
B (50)backflush accounting 倒退成本计算 upn8n vy4(
B (51)bad debts 坏帐 ?`sy%G
B (52)bad debts ratio 坏帐比率 lHBI
B (53)bank charges 银行手续费 SVP:D3)
B (54)bank overdraft 银行透支 ph30'"[Z}
B (55)bank reconciliation 银行存款调节表 XL<
)v_
B (56)bank statement 银行对账单 ^kj=<+ v#
B (57)bankruptcy 破产 v<rF'D2
B (58)basis of apportionment 分摊基础 ,-*iCs<
B (59)batch 批量 -$Y8!5 4
B (60)batch costing 分批成本计算 4yV].2#rl"
B (61)beta factor B(市场)风险因素 (;o*eFC F
B (62)bill 账单 D\L!F6taS
B (63)bill of exchange 汇票 tR`S#rk
B (64)bill of landing 提单 !oSLl.fQd
B (65)bill of materials 用料预计单 m$UvFP1>u1
B (66)bill payable 应付票据 kM*T$JqN
B (67)bill receivable 应收票据 6o}V@UzqV
B (68)bin card 存货记录卡 mPt)pn!rA
B (69)bonus 红利 '%4P;HO
B (70)book-keeping 薄记 w[fDk1H)
B (71)Boston classification 波士顿分类 y]qsyR18i
B (72)breakeven chart 保本图 4be>
`d5j
B (73)breakeven point 保本点 2YQ#-M
B (74)breaking-down time 复位时间 n`5WXpz4;
B (75)budget 预算 w$Ux?y-L
B (76)budget center 预算中心 hYt7kq!"
B (77)budget cost allowance 预算成本折让 Ygj6(2
B (78)budget manual 预算手册 ?9?4p@
B (79)budget period 预算期间 /5a;_
B (80)budgetary control 预算控制 qb7^VIo%c
B (81)budgeted capacity 预算生产能力 VyZV(k
B (82)burden 制造费用 F?*k}]Gi
B (83)business center 经营中心 $4j^1U`~)K
B (84)business entity 营业个体 N=fz/CD)I
B (85)business unit 经营单位 XeUprN
B (86)buy-out management 管理性购买产权 |$w*RI0C
B (87)by-product 副产品 -{x(`9H;
C (88)called-up share capital 催缴股本 )mD\d|7f
C (89)capacity 生产能力 'C]jwxy
C (90)capacity ratios 生产能力比率 _
VKgs]Y
C (91)capital 资本 3"i% {
C (92)capital assets pricing model资本资产计价模式
$[e%&h@JR
C (93)capital commitment 承诺资本 kyAs'R@z
C (94)capital employed 已运用的资本 !LSs9_w
C (95)capital expenditure 资本支出 Q]i[.ME
C (96)capital expenditureauthorization 资本支出核准 U>3
>Ex
C (97)capital expenditure control 资本支出控制 wixD\t59X
C (98)capital expenditure proposal资本支出申请 )1z4q`
C (99)capital funding planning 资本基金筹集计划 -N^=@Yx)
C (100)capital gain 资本收益 [t}):}~F|
C (101)capital investment appraisal资本投资评估 ~= 9Vv
C (102)capital maintenance 资本保全 wiV&xl
C (103)capital resource planning 资本资源计划 d=nh
C (104)capital surplus 资本盈余 sMJ#<w}Q
C (105)capital turnover 资本周转率 iPFL"v<#J
C (106)card 记录卡 qRUCnCZs
C (107)cash 现金 # ITLz!gE
C (108)cash account 现金账户 03"#J2b
C (109)cash book 现金账薄 ;
$6x=uZ
C (110)cash cow 金牛产品 1Zq
C (111)cash flow 现金流量
c%yh(g
C (112)cash discounted 现金贴现 '}zT1F*
p=
C (113)cash flow budget 现金流量预算 J[+Tj@n'
C (114)cash flow statement 现金流量表 Jk~UEqr+
C (115)cash ledger 现金分类账 Tg\hx>
C (116)cash limit 现金限额 /C7s vH
C (117)CCA 现时成本会计 >0M:&NMda
C (118)center 中心 uE"2kn
C (119)changeover time 变更时间 e5qvyUJM
C (120)chartered entity 特许经济个体 wLSjXpP8
C (121)cheque 支票 ]TfeBX6ST
C (122)cheque register 支票登记薄 g1dmkX
C (123)coin analysis 零钱分类 <[FS%2,0mb
C (124)classification 分类 [wIKK/O
C (125)clock card 工时卡 SNxz*`@4
C (126)code 代码 XWf7"]%SX
C (127)commitment accounting 承诺确认会计 ZU^Q1}</5
C (128)common cost 共同成本 y8D 8Y8B
C (129)company limited byguarantee 有限担保责任公司 Nq
U9/
C (130)company limited shares 股份有限公司 nYgx9Q"<om
C (131)competitive position 竞争能力状况 Q%$i@JH`m
C (132)concept 概念 a(g$ d2H
C (133)conglomerate 跨行业企业 ?9,YVylg
C (134)consistency concept 一致性概念 .yG8B:7N2
C (135)consolidated accounts 合并报表 y,1S&k
C (136)consolidation accounting 合并会计 8}J(c=4Gk
C (137)consortium 财团 Ta,u-!/I
C (138)contingency plan 应急计划 iPNd!_
C (139)contingent liabilities 或有负债 iF+S%aPd#
C (140)continuous operation 连续生产 ?<g|.HY/
C (141)contra 抵消 EqYz,%I%
C (142)contract cost 合同成本 |#!eMJ&0
C (143)contract costing 合同成本计算 Kl!DKeF
C (144)contribution 贡献毛益 /S/tE
C (145)contribution centre 贡献中心 C!`>cUhE{
C (146)contribution chart 贡献图 +0SW ?#%
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 i<0D
Z_rub
C (148)contribution to salesration 贡献毛益对销售比率 `g2&{)3k
C (149)control 控制 u;QH8LK
C (150)control account 控制帐户 <)=3XEcb
C (151)control limits 控制限度 WNl&v]
C (152)controllability concept 可控制概念 ;}$Z
80
C (153)controllable cost 可控制成本 P~n8EO1r
C (154)conversion cost 加工成本 eR(\s_`
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 (cu'
C (156)corporate appraisal 公司评估 `\nON
C (157)corporate planning 公司计划 f&+XPd %
C (158)corporate social reporting 公司社会报告 nmTm(?yE
C (159)corporation 股份公司 G%y>:$rw[O
C (160)cost 成本 .Gjr`6R
C (161)cost account 成本帐户 ^
n6)YX
C (162)cost accounting 成本会计 @Pd)
%'s
C (163)cost accounting manual 成本手册 j\%?<2dj=
C (164)cost accounts calendar 成本报表的日历时间 A!Knp=Gw
C (165)cost adjustment 成本调整 H^]Nmd8Q)
C (166)cost allocation 成本分配 0EcC
C (167)cost apportionment 成本分摊 1kbT@
C (168)cost attribution 成本归属 +R3
\cRM
C (169)cost audit 成本审计 !5yRWMO9X~
C (170)cost behaviour 成本性态
dcV,_
C (171)cost benefit analysis 成本效益分析 bS_y_9K
C (172)cost center 成本中心 -G(3Y2
C (173)cost driver 成本动因