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注会《审计》英语常用词汇 b{H&%Jx)
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1.audit 审计 ;zI;oY#.y
2.attestation 鉴证 $?p^
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3.credibility 可信赖程度 061@N=p8
4.audit of financial statements 财务报表审计 vGWX= O
5.agreed-upon procedures 执行商定程序 PQAN ,d
6.high levels of assurance 高水平保证 {xr!H-9ZAA
7.compilation 编制 l= 5kd.{
8.reliability 可靠性 ?}^e,.M0?s
9.relevance 相关性 SZJ~ktXC-V
10.professional skepticism 职业谨慎 cw#p!mOi~
11.objectivity 客观性 Mj5=t:MI
12. professional competence 专业胜任能力 ,vP9oY[n
13.Senior/CPA-in-charge 项目经理 |x3(Tf
14.audit engagement letter 业务约定书 2#'{Q4K
15.recurring audit 连续审计 ^!H8"CdC3
16.the client 委托人 -Zfzl`r
17.change CPA 更换注册会计师 5}gcJjz
18.the existing CPA 现任注册会计师 #9z\Wblr
19.the successor CPA 后任注册会计师 UMUr"-l =
20.the preceding CPA前任注册会计师 c>d+q9M
21.issue the audit report 出具审计报告 %tM]|!yw
22.expert 专家 xin<.)!E
23.the board of directors 董事会 FCQI fJ#
24.knowledge of the entity‘ s business 了解被审计单位情况 Mvoi
25.assess material misstatement risks评估重大错报风险 M=n!tVlCV
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ;<0Q<0G
27.a general knowledge of —— 初步了解―――的情况 C$ cX{hV
28.a more knowledge of—— 进一步了解的情况 P7d" E
29.the prior year‘s working papers 以前年度工作底稿 ch,<4E/c[R
30.minutes of meeting 会议纪要 Y1EN|!WZ
31.business risks 经营风险 ~Bn#AkL
32.appropriateness 适当性 7)G- EAF
33.accounting estimate 会计估计 ?1}1uJMj-
34.management representations 管理层声明 0rY<CV;fZ
35.going concern assumption 持续经营假设 2-nL2f!a{p
36.audit plan 审计计划 2;.7c+r0
37.significant audit areas 重点审计领域 YcE:KRy
38.error 错误 F>&Q5Kl R
39.fraud舞弊 C/%umazP9
40.modified or additional procedures 修改或追加审计程序 dsqqq,>Q
41.misappropriation of assets 侵占资产 4%2QF F@
42.transactions without substance 虚假交易 DIodQkF
43.unusual pressures 异常压力 x- ) D@dw<
44.the suspected noncompliance 涉嫌存在违法行为 W
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45.materialiy 重要性 Jis{k$4
46.exceed the materiality level 超过重要性水平 yd5r]6ej
47.approach the materiality level 接近重要性水平 <||F$t
48.an acceptably low level 可接受水平 F7UY>z3jL
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 h;f5@#F
50.misstatements or omissions 错报或漏报 ')I/D4v
51.aggregate 总计 V|
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52.subsequent events 期后事项 sxJKu
53.adjust the financial statements 调整财务报表 YnuC<y
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54.perform additional audit procedures 实施追加的审计程序 LlL\7?_;
55.audit risk 审计风险 Z'<=06
56.detection risk 检查风险 !TP8LQ
57.inappropriate audit opinion 不适当的审计意见 5 +:b#B
58.material misstatement 重大的错报 hJ#U;GL
59.tolerable misstatement 可容忍错报 ~;#J&V@D
60.the acceptable level of detection risk 可接受的检查风险 &$jg *Kr
61.assessed level of material misstatement risk 重大错报风险的评估水平 r|cl6s!P
62.simall business 小规模企业 [ivz/r(Rj
63.accounting system 会计系统 ^"K
64.test of control 控制测试 -vwkvNn8
65.walk-through test 穿行测试 g"(
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66.communication 沟通 cH'*J/
67.flow chart 流程图 =PAvPj&}e
68.reperformance of internal control 重新执行 bmhvC
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69.audit evidence 审计证据 LslQZ]3MY
70.substantive procedures 实质性程序 }q T @.
71.assertions 认定 u-Ct-0
72.esistence 存在 %Nd|VAe
73.occurrence 发生 6#6Ve$Vl]
74.completeness 完整性 %m!o#y(hD`
75.rights and obligations 权利和义务 r
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76.valuation and allocation 计价和分摊 hE-`N,i}
77.cutoff 截止 ST)l0c+Y>
78.accuracy 准确性 8,=Ti7_
79.classification 分类 |M`B
80.inspection 检查 $1.iMHb
81.supervision of counting 监盘 n'7 3DApW
82.observation 观察 `da6}Vqj:
83.confirmation 函证 inZMq(_@$
84.computation 计算 )QaI{ z
85.analytical procedures 分析程序 <<LmO-92
86.vouch 核对 3=@7:4 A
87.trace 追查 lYv :
88.audit sampling 审计抽样 ^i&/k
89.error 误差 ?c"No|@+
90.expected error 预期误差 t*zve,?}
91.population 总体 6(B0gBCId
92.sampling risk 抽样风险 )Ac8'{Tq/
93.non- sampling risk 非抽样风险 ;#78`x2
94.sampling unit 抽样单位 T,Cq;|g5E
95.statistical sampling 统计抽样 "v/^nH
96.tolerable error 可容忍误差 u!oHP
97.the risk of under reliance 信赖不足风险 r-'\<d(J$
98.the risk of over reliance 信赖过度风险 ?Ri
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99.the risk of incorrect rejection 误拒风险 q`E6hm
100. the risk of incorrect acceptance 误受风险 HcUivC
101.working trial balance 试算平衡表 *:\-:*
102.index and cross-referencing 索引和交叉索引 Run)E*sf
103.cash receipt 现金收入 ,AGK O,w
104.cash disbursement 现金支出 FoWE<
105.bank statement 银行对账单 7 ;|jq39
106.bank reconciliation 银行存款余额调节表 xO9,,w47
107.balance sheet date 资产负债表日 a3 6n}R4Q
108.net realizable value 可变现净值 Dd<gYPC
109.storeroom 仓库 V!3G\*$?
110.sale invoice 销售发票 Df||#u=n
111.price list 价目表 )"|'=
112.positive confirmation request 积极式询证函 BRG1/f
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113.negative confirmation request 消极式询证函 [ hm/B`t*e
114.purchase requisition 请购单 35) ]R`f
115.receiving report 验收报告 i|Lir{vW
116.gross margin 毛利 &E.0!BuqV
117.manufacturing overhead 制造费用 f?#:@ zcL
118.material requisition 领料单 T5B~CC'6
119.inventory-taking 存货盘点 })T}e7>T
120.bond certificate 债券 ($7>\"+Tl
121.stock certificate 股票 g~h`wv'
122.audit report 审计报告 knh^q;q*
123.entity 被审计单位 >wej1#\3
124.addressee of the audit report 审计报告的收件人 60[f- 0X
125.unqualified opinion 无保留意见 )K -@{v^|
126.qualified opinion 保留意见 kWjCSC>jA
127.disclaimer of opinion 无法表示意见 5aL0N
128.adverse opinion 否定意见 I"#jSazk
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A (1)ABC 作业基础成本计算 i
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A (2)absorbed overhead 已吸收制造费用 g}{Rk>k
A (3)absorption costing 吸收成本计算 gdSv)(
A (4)account 账户,报表 |q^e&M<
A (5)accounting postulate 会计假设 0fxA*]h
A (6)accounting series release 会计公告文件 LD
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A (7)accounting valuation 会计计价 yrR<F5xge
A (8)account sale 承销清单 \! Os!s
A (9)accountability concept 经营责任概念 =y,_FFoS
A (10)accountancy 会计职业
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A (11)accountant 会计师 L7G':oA_`p
A (12)accounting 会计 Yt++?
A (13)agency cost 代理成本 fxI>FhU_
A (14)accounting bases 会计基础 \ s`'3y
A (15)accounting manual 会计手册 , =IbZ
A (16)accounting period 会计期间 QL-((d
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A (17)accounting policies 会计方针 9x ?" %b
A (18)accounting rate of return 会计报酬率 $ n`<,;^l
A (19)accounting reference date 会计参照日 (+4gq6b
A (20)accounting reference period 会计参照期间 U;i:k%Bzy
A (21)accrual concept 应计概念 MM|&B`v@;
A (22)accrual expenses 应计费用 Q5;Km1(
A (23)acid test ration 速动比率(酸性测试比率) Z7JI4"
A (24)acquisition 购置 $f_;>f2N
A (25)acquisition accounting 收购会计 6JmS9ho
A (26)activity based accounting 作业基础成本计算 BEg%u)"([
A (27)adjusting events 调整事项 W|G(x8
A (28)administrative expenses 行政管理费 ^.mQ~F
A (29)advice note 发货通知 lD6hL8[
A (30)amortization 摊销 kFHq QsaG
A (31)analytical review 分析性检查 2!~j(_TA
A (32)annual equivalent cost 年度等量成本法 QV L9
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A (33)annual report and accounts 年度报告和报表 R/~j <.s3P
A (34)appraisal cost 检验成本 w)&] k#r
A (35)appropriation account 盈余分配账户 OC#o JwC
A (36)articles of association 公司章程细则 @+sy
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A (37)assets 资产 g`y
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A (38)assets cover 资产保障 C;oP"K]4=
A (39)asset value per share 每股资产价值 t.j q]L
A (40)associated company 联营公司 ~uq J@#o{
A (41)attainable standard 可达标准 1e'-rm
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A (42)attributable profit 可归属利润 I= x
A (43)audit 审计 5L42'gJ
A (44)audit report 审计报告 wDem
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A (45)auditing standards 审计准则 =NSLx 2:T
A (46)authorized share capital 额定股本 <&8cq@<
A (47)available hours 可用小时 pA!+;Y!ZB<
A (48)avoidable costs 可避免成本 TiCp2Rsz
B (49)back-to-back loan 易币贷款 U2ecvq[T
B (50)backflush accounting 倒退成本计算 |LcN_,}6
B (51)bad debts 坏帐 AXH4jQw
B (52)bad debts ratio 坏帐比率 @H@&
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B (53)bank charges 银行手续费 TqKL(Qw
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B (54)bank overdraft 银行透支 wQ2'%T|t
B (55)bank reconciliation 银行存款调节表 Zu$f-_"
B (56)bank statement 银行对账单 lc>nUhj.
B (57)bankruptcy 破产 I>=7|G
B (58)basis of apportionment 分摊基础 ORv[Gkq_N)
B (59)batch 批量 R{8nR00|1
B (60)batch costing 分批成本计算 Zr;.`(>
B (61)beta factor B(市场)风险因素 A0oC*/
B (62)bill 账单 }dAb}0XK.
B (63)bill of exchange 汇票 CYEqH2"3
B (64)bill of landing 提单 'iXjt
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B (65)bill of materials 用料预计单 6y%BJU.I
B (66)bill payable 应付票据 zO9$fU
B (67)bill receivable 应收票据 *.
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B (68)bin card 存货记录卡 (+@3Dr5o0}
B (69)bonus 红利 y:iE'SRRK6
B (70)book-keeping 薄记 b-M[la}1"
B (71)Boston classification 波士顿分类 VMad ]bEf
B (72)breakeven chart 保本图 &hB~Z(zS!
B (73)breakeven point 保本点 ^+mSf`5
B (74)breaking-down time 复位时间 zXbTpm
B (75)budget 预算 @gE
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B (76)budget center 预算中心 h[C!cX
B (77)budget cost allowance 预算成本折让 R|$=Pfg~4
B (78)budget manual 预算手册 9H1R0iWW
B (79)budget period 预算期间 6 [a CjW
B (80)budgetary control 预算控制 mmwwz
B (81)budgeted capacity 预算生产能力 P;MS
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B (82)burden 制造费用 f3y_&I+zl
B (83)business center 经营中心 m1]rLeeEt
B (84)business entity 营业个体 G/
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B (85)business unit 经营单位 fT[6Cw5w`
B (86)buy-out management 管理性购买产权 x\3 ` W
B (87)by-product 副产品 v_{`O'#j^
C (88)called-up share capital 催缴股本 #ZCgpg$wM
C (89)capacity 生产能力 6\\B{%3R2
C (90)capacity ratios 生产能力比率 u<!!%C~+=
C (91)capital 资本 5>KAVtYvc
C (92)capital assets pricing model资本资产计价模式 mrqCW]#u
C (93)capital commitment 承诺资本 6xk"bI
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C (94)capital employed 已运用的资本 un W{ZfEC
C (95)capital expenditure 资本支出 +3si=x\=/
C (96)capital expenditureauthorization 资本支出核准 "LaNXZ9
C (97)capital expenditure control 资本支出控制 ~<Gs<c}z
C (98)capital expenditure proposal资本支出申请 KbMgatI/
C (99)capital funding planning 资本基金筹集计划 $w[@L7'(
C (100)capital gain 资本收益 xfkG&
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C (101)capital investment appraisal资本投资评估 [53@
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C (102)capital maintenance 资本保全 y<BiR@%,7
C (103)capital resource planning 资本资源计划 m?;)C~[
C (104)capital surplus 资本盈余 E2X
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C (105)capital turnover 资本周转率 wh|[
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C (106)card 记录卡 =ub&@~E
C (107)cash 现金 73Mh65
C (108)cash account 现金账户 %dw-}1X
C (109)cash book 现金账薄 .N_0rPO,Kw
C (110)cash cow 金牛产品 s3g$F23
C (111)cash flow 现金流量 +_:Ih,-
C (112)cash discounted 现金贴现 ~M(K
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C (113)cash flow budget 现金流量预算 bt%k;Z]
C (114)cash flow statement 现金流量表 MukPY2[Am
C (115)cash ledger 现金分类账 D
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C (116)cash limit 现金限额 <g>_#fz"K
C (117)CCA 现时成本会计 FLEf(
C (118)center 中心 Bwb3@vNA
C (119)changeover time 变更时间 $aE%W? \
C (120)chartered entity 特许经济个体 bxkp9o
C (121)cheque 支票 .A\9|sRZ5
C (122)cheque register 支票登记薄 (LL4V
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C (123)coin analysis 零钱分类 hAG++<H{
C (124)classification 分类 "h$A. S
C (125)clock card 工时卡 TQE 3/I L
C (126)code 代码 T*k
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C (127)commitment accounting 承诺确认会计 0J@)?,V-.
C (128)common cost 共同成本 yHr/i) c
C (129)company limited byguarantee 有限担保责任公司 U
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C (130)company limited shares 股份有限公司 k/?+jb
C (131)competitive position 竞争能力状况 *Z|!%C
C (132)concept 概念 KNIYar*3
C (133)conglomerate 跨行业企业 t.lm`=
C (134)consistency concept 一致性概念 W
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C (135)consolidated accounts 合并报表 vB/MnEKR
C (136)consolidation accounting 合并会计 eW\7X%I
C (137)consortium 财团 wF?THkdFo
C (138)contingency plan 应急计划 ^:{l~~9iKp
C (139)contingent liabilities 或有负债 ;OPz T9
C (140)continuous operation 连续生产 7k+UCiu>
C (141)contra 抵消 qFe|$rVVIl
C (142)contract cost 合同成本 qZKU=HM
C (143)contract costing 合同成本计算 uO,90g[C/R
C (144)contribution 贡献毛益 cQ*:U@
C (145)contribution centre 贡献中心 L)8;96
C (146)contribution chart 贡献图 ZzzQXfA#
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 `o/tpuI
C (148)contribution to salesration 贡献毛益对销售比率 D'Byl,W$
C (149)control 控制 9WtTUk
C (150)control account 控制帐户 &IXr*I
C (151)control limits 控制限度 )"t=sFxaB
C (152)controllability concept 可控制概念 Z%(aBz7Et
C (153)controllable cost 可控制成本 ,6i67!lb
C (154)conversion cost 加工成本 `5[VO
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 dfc-#I
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C (156)corporate appraisal 公司评估 Ug3PZ7lK
C (157)corporate planning 公司计划 a(d'iAU8^
C (158)corporate social reporting 公司社会报告 <MT_zET
C (159)corporation 股份公司 kRSu6r
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C (160)cost 成本 >,uof ?
C (161)cost account 成本帐户 Gp;[WY\
C (162)cost accounting 成本会计 0/{-X[z
C (163)cost accounting manual 成本手册 v SHb\V#
C (164)cost accounts calendar 成本报表的日历时间 /A|ofAr)
C (165)cost adjustment 成本调整 kW6}57iV
C (166)cost allocation 成本分配 =J0FT2 d
C (167)cost apportionment 成本分摊 \Qu~iB(Y
C (168)cost attribution 成本归属 ;[gv-H
C (169)cost audit 成本审计 uDH)0#
C (170)cost behaviour 成本性态 Zm&Zz^s
C (171)cost benefit analysis 成本效益分析 [gIStKe
C (172)cost center 成本中心 3"I 1'+
C (173)cost driver 成本动因