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注会《审计》英语常用词汇 % pAbkb3m
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1.audit 审计 /L./-92NH4
2.attestation 鉴证 f*VXg[&\\F
3.credibility 可信赖程度 0:c3aq&u
4.audit of financial statements 财务报表审计 I6,||!sZ
5.agreed-upon procedures 执行商定程序 ?6h~P:n
.
6.high levels of assurance 高水平保证 VHv L:z
7.compilation 编制 UUF]45t>
8.reliability 可靠性 Tt,T6zs-<
9.relevance 相关性 [&(~1C|C
10.professional skepticism 职业谨慎 S>jOVWB
11.objectivity 客观性 _9?v?mL5;
12. professional competence 专业胜任能力 FU;a
{irB
13.Senior/CPA-in-charge 项目经理 CZ
=]0zB
14.audit engagement letter 业务约定书 p$` ^A
15.recurring audit 连续审计 :SY,;..3e
16.the client 委托人 ^oNcZK>
17.change CPA 更换注册会计师 vI:_bkii
18.the existing CPA 现任注册会计师 _nSEp>]L
19.the successor CPA 后任注册会计师 +-|}<mq
20.the preceding CPA前任注册会计师 Y=y
0`?K
21.issue the audit report 出具审计报告 at1oxmy
22.expert 专家 4M+f#b1
23.the board of directors 董事会 5Fbb5`(
24.knowledge of the entity‘ s business 了解被审计单位情况 A=70UL
25.assess material misstatement risks评估重大错报风险 ,$RXN8x1
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 nswhYSX
27.a general knowledge of —— 初步了解―――的情况 mP?}h
28.a more knowledge of—— 进一步了解的情况 9#kk5
)J
29.the prior year‘s working papers 以前年度工作底稿 TP)o0U
30.minutes of meeting 会议纪要 !sYZ1;WAO
31.business risks 经营风险 ?[%.4i;-h
32.appropriateness 适当性 r>.l^U9hJ
33.accounting estimate 会计估计 Nnoj6+b
34.management representations 管理层声明 (!Xb8rV0_
35.going concern assumption 持续经营假设 >ul&x!?@
36.audit plan 审计计划 `'gcF});
37.significant audit areas 重点审计领域 Dj 6^|R$z&
38.error 错误 ZZc^~
39.fraud舞弊 B~,?Gbl+g
40.modified or additional procedures 修改或追加审计程序 3K/]{ dkD
41.misappropriation of assets 侵占资产 \x5>H:\Y
42.transactions without substance 虚假交易 &3)6WD?:U
43.unusual pressures 异常压力 ,mz7!c9H^a
44.the suspected noncompliance 涉嫌存在违法行为 =FdFLrx~l
45.materialiy 重要性 MYR\W*B'b
46.exceed the materiality level 超过重要性水平 Oi{J}2U
47.approach the materiality level 接近重要性水平 U.ZA%De
48.an acceptably low level 可接受水平 }r"E\~E
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 NGEE'4!i7T
50.misstatements or omissions 错报或漏报 <TSps!(#
51.aggregate 总计 X7gB.=\X
52.subsequent events 期后事项 Lmw)Ts>
53.adjust the financial statements 调整财务报表 x}x )h3e
54.perform additional audit procedures 实施追加的审计程序 L:Faq1MG
55.audit risk 审计风险 OT"j V
56.detection risk 检查风险 n"Jj'8k
57.inappropriate audit opinion 不适当的审计意见 ^PMA"!n8
58.material misstatement 重大的错报 ~bis!(}p-
59.tolerable misstatement 可容忍错报 0rif,{"
60.the acceptable level of detection risk 可接受的检查风险 j
J54<.D
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?q0a^c?A^
62.simall business 小规模企业 brLu~]I
63.accounting system 会计系统 jP<6Q|5F
64.test of control 控制测试 VP7LKfv
65.walk-through test 穿行测试 -W:@3\{
66.communication 沟通 !A14\
67.flow chart 流程图 D hk$e
68.reperformance of internal control 重新执行 ?Qts2kae#
69.audit evidence 审计证据 =w:H9uj6F
70.substantive procedures 实质性程序 )5Cqyp~P
71.assertions 认定 er>{#8 P
72.esistence 存在 +LF=oM
<
73.occurrence 发生 !L_xcov!Y
74.completeness 完整性 h-o;vC9fC
75.rights and obligations 权利和义务 715J1~aRNr
76.valuation and allocation 计价和分摊 w2U]RI\?2
77.cutoff 截止 TQvjU!>
78.accuracy 准确性 :73T9/
79.classification 分类 9N|JI3*41
80.inspection 检查 F'_z$,X6
81.supervision of counting 监盘 @#9xSs#
82.observation 观察 g26 l:1P
83.confirmation 函证 3;!a'[W&p
84.computation 计算 vJW`aN1<I3
85.analytical procedures 分析程序 .&K?@T4l
86.vouch 核对 _sHeB7K
87.trace 追查 !=+;9Ry$z
88.audit sampling 审计抽样 s GrI%3[e"
89.error 误差 #!rH}A>n+
90.expected error 预期误差 w}29#F\]R
91.population 总体 nYj7r*e[
92.sampling risk 抽样风险 ]!@!qp@
93.non- sampling risk 非抽样风险 g](&H$g
94.sampling unit 抽样单位 ^Je*k)COn
95.statistical sampling 统计抽样 R!rMrWX
96.tolerable error 可容忍误差 T8j<\0WW
97.the risk of under reliance 信赖不足风险 u R!'v
98.the risk of over reliance 信赖过度风险 ZV07;`I
99.the risk of incorrect rejection 误拒风险 \;
"S>dg
100. the risk of incorrect acceptance 误受风险 CKDg3p';
101.working trial balance 试算平衡表 9Lqz:4}
102.index and cross-referencing 索引和交叉索引 ~Oi.bP<,
103.cash receipt 现金收入 !Z; Nv
104.cash disbursement 现金支出 zS?DXE
105.bank statement 银行对账单 {|e7^_ ke
106.bank reconciliation 银行存款余额调节表 ?X7nM)
107.balance sheet date 资产负债表日 2%]#rZ
108.net realizable value 可变现净值 Z,F1n/7
109.storeroom 仓库 J!'IkC$>
110.sale invoice 销售发票 8#Y_]Z?)
111.price list 价目表 X,K`]hb*0_
112.positive confirmation request 积极式询证函 TQ5kT?/{
113.negative confirmation request 消极式询证函 \i)@"}
114.purchase requisition 请购单 W7IAW7w8U
115.receiving report 验收报告 vE~<R
116.gross margin 毛利 73!])!SVI
117.manufacturing overhead 制造费用 *#'&a(hB!
118.material requisition 领料单 `oE.$~'
119.inventory-taking 存货盘点 <-Ax)zE
120.bond certificate 债券 R
LDu5
121.stock certificate 股票 vNU[ K%U
122.audit report 审计报告 'qidorT>N
123.entity 被审计单位 {_4zm&
124.addressee of the audit report 审计报告的收件人 y!\q', F
125.unqualified opinion 无保留意见 zG&yu0;D6
126.qualified opinion 保留意见 sWgzHj(c
127.disclaimer of opinion 无法表示意见 McvLU+
128.adverse opinion 否定意见 /
{Z<!7u;U
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A (1)ABC 作业基础成本计算 G:MQ_tfr&
A (2)absorbed overhead 已吸收制造费用 oMN
Qv%U
A (3)absorption costing 吸收成本计算 QO|jdlg
A (4)account 账户,报表 @t8{pb;v
A (5)accounting postulate 会计假设 "+BuFhSLf
A (6)accounting series release 会计公告文件 \(1WLP$2U
A (7)accounting valuation 会计计价 Z0Qh7xWve
A (8)account sale 承销清单 SLud}|f;o
A (9)accountability concept 经营责任概念 [wUJ~~2#
A (10)accountancy 会计职业 *0 ;|
A (11)accountant 会计师 YMn=9EUp
A (12)accounting 会计 H"|oI|~
A (13)agency cost 代理成本 c$)!02
A (14)accounting bases 会计基础 v/3V
sd
A (15)accounting manual 会计手册 OEHw%
A (16)accounting period 会计期间 8noo^QO
A (17)accounting policies 会计方针 e?dR'*-z
A (18)accounting rate of return 会计报酬率 ;B"S*wYMN
A (19)accounting reference date 会计参照日 N3Z6o.k
A (20)accounting reference period 会计参照期间 0O?!fd n
A (21)accrual concept 应计概念 mzTM&@
A (22)accrual expenses 应计费用 0&2&F=fOa<
A (23)acid test ration 速动比率(酸性测试比率) 0U:9&jP,
A (24)acquisition 购置 4n.EA,:g:(
A (25)acquisition accounting 收购会计 wpm $?X
A (26)activity based accounting 作业基础成本计算 $yMNdBI[
A (27)adjusting events 调整事项 vslN([@JR
A (28)administrative expenses 行政管理费 ~"vRH
A (29)advice note 发货通知 6 ;}FZ
A (30)amortization 摊销 [JVU
a2Sm
A (31)analytical review 分析性检查 Pv3 e*I((
A (32)annual equivalent cost 年度等量成本法 _ud
!:q
A (33)annual report and accounts 年度报告和报表 luO4ap]*
A (34)appraisal cost 检验成本 h/#s\>)T
A (35)appropriation account 盈余分配账户 P Z+Rz1x
A (36)articles of association 公司章程细则 0I>[rxal
A (37)assets 资产 rcjj(
C
A (38)assets cover 资产保障 z)pp{
A (39)asset value per share 每股资产价值 X!0m,
A (40)associated company 联营公司 EA!I&
mBq
A (41)attainable standard 可达标准 Iy{&T#e"
i>@"&
A (42)attributable profit 可归属利润 ^g
n7DiIPH
A (43)audit 审计 'FGf#l<
A (44)audit report 审计报告 ]WC@*3'kye
A (45)auditing standards 审计准则 @jH8x!5u:
A (46)authorized share capital 额定股本 dn=g!=
A (47)available hours 可用小时 `T$CUlt6
A (48)avoidable costs 可避免成本 8'Bik
B (49)back-to-back loan 易币贷款 ITEd[
@^d
B (50)backflush accounting 倒退成本计算 ;S^7Q5-
B (51)bad debts 坏帐 jX{t/8v/s4
B (52)bad debts ratio 坏帐比率 \g\,
B (53)bank charges 银行手续费 %!Ak]|[7
B (54)bank overdraft 银行透支 w]V
dIS
B (55)bank reconciliation 银行存款调节表 :jljM(\
B (56)bank statement 银行对账单 'B$qq[l]S
B (57)bankruptcy 破产 WiclG8l
B (58)basis of apportionment 分摊基础 /g]m
,Y{OI
B (59)batch 批量 ZG)%vB2c
B (60)batch costing 分批成本计算 a`uHkRX
)U
B (61)beta factor B(市场)风险因素 !l1ycQM
B (62)bill 账单 i^u5j\pfY*
B (63)bill of exchange 汇票 ]!04L}hy|P
B (64)bill of landing 提单 <Q?X'.
B (65)bill of materials 用料预计单 0p'=Vel{}
B (66)bill payable 应付票据 L&SlUXyt.c
B (67)bill receivable 应收票据 L;k9}HWpP
B (68)bin card 存货记录卡 D<*#. >
B (69)bonus 红利 >gTrui{,
B (70)book-keeping 薄记 w>$2
B (71)Boston classification 波士顿分类 QBfsdu<@^
B (72)breakeven chart 保本图 Q[N6# C:(4
B (73)breakeven point 保本点 RzLbPSTQ
B (74)breaking-down time 复位时间 }[*BC5{>
B (75)budget 预算 y%x2
B (76)budget center 预算中心 3xGk@ 333
B (77)budget cost allowance 预算成本折让 N_"mC^Vx
B (78)budget manual 预算手册 rN%aP-sa<
B (79)budget period 预算期间 'X(G><R9
B (80)budgetary control 预算控制 AT4G]pT
B (81)budgeted capacity 预算生产能力 Jd>"g9
B (82)burden 制造费用 6P KH%
B (83)business center 经营中心 }^
j"@{~
B (84)business entity 营业个体 3mnq=
.<(w
B (85)business unit 经营单位 i0-zGEMB.
B (86)buy-out management 管理性购买产权 -hIDL'5u-I
B (87)by-product 副产品 ]OKs65
C (88)called-up share capital 催缴股本 ngoAFb
C (89)capacity 生产能力 +TnRuehtk
C (90)capacity ratios 生产能力比率 L0HkmaH
C (91)capital 资本 A!Ls<D.
C (92)capital assets pricing model资本资产计价模式 @<
@\CiM
C (93)capital commitment 承诺资本 P}+-))J
C (94)capital employed 已运用的资本 %2)'dtPD~
C (95)capital expenditure 资本支出 GCTf/V\#
C (96)capital expenditureauthorization 资本支出核准 E#=slj@
C (97)capital expenditure control 资本支出控制 Ph*tZrd*#
C (98)capital expenditure proposal资本支出申请 JtrLTo
C (99)capital funding planning 资本基金筹集计划 YI*Av+Z)
C (100)capital gain 资本收益 hDJ84$eVZ
C (101)capital investment appraisal资本投资评估 x!o>zT\
C (102)capital maintenance 资本保全 `|i[*+WC
C (103)capital resource planning 资本资源计划 kU5chltGF
C (104)capital surplus 资本盈余 CYZx/r<
C (105)capital turnover 资本周转率 ie!ik
C (106)card 记录卡 P+Ta|-
C (107)cash 现金 nRmZu\(Ow|
C (108)cash account 现金账户 OBCRZ
C (109)cash book 现金账薄 v~N8H+!d
C (110)cash cow 金牛产品 M#Vl{ b
C (111)cash flow 现金流量 *h
p3w
C (112)cash discounted 现金贴现 N| dwuBW
C (113)cash flow budget 现金流量预算 lxpi
C (114)cash flow statement 现金流量表 +8 avA:o
C (115)cash ledger 现金分类账 \)?[1b&[_
C (116)cash limit 现金限额 H *gF>1
C (117)CCA 现时成本会计 csV.AN'obq
C (118)center 中心 *LbRLwt
C (119)changeover time 变更时间 gZ*8F|sg
C (120)chartered entity 特许经济个体 C"I:^&sL
C (121)cheque 支票 ^y,%Tv>
C (122)cheque register 支票登记薄 j`Xe0U<
C (123)coin analysis 零钱分类 G9.+N~GZ.
C (124)classification 分类 ).0h4oHSj
C (125)clock card 工时卡 C%8jWc
C (126)code 代码 :_%
C (127)commitment accounting 承诺确认会计 hVe@:1og#
C (128)common cost 共同成本 5fK#*(x
C (129)company limited byguarantee 有限担保责任公司 d`U{-?N>
C (130)company limited shares 股份有限公司 >W=
0N(
C (131)competitive position 竞争能力状况 2-9'zN0u
C (132)concept 概念 Jb'M/iG
C (133)conglomerate 跨行业企业 HY.??
5MH
C (134)consistency concept 一致性概念 GVT+c@Gx
C (135)consolidated accounts 合并报表 85P7I=`*d
C (136)consolidation accounting 合并会计 %,-oxeM1u
C (137)consortium 财团 E"e <9
C (138)contingency plan 应急计划 }5Yd:%u5
C (139)contingent liabilities 或有负债 Nb2]}; O
C (140)continuous operation 连续生产 }|
BnG"8
C (141)contra 抵消 $okGqu8z.O
C (142)contract cost 合同成本 UwuDs2
t
C (143)contract costing 合同成本计算 $F!)S
C (144)contribution 贡献毛益 rULrGoM
C (145)contribution centre 贡献中心 b$kCyOg
C (146)contribution chart 贡献图 Tti]H9g_
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 IG?044Y
C (148)contribution to salesration 贡献毛益对销售比率 /F;b<kIy8
C (149)control 控制 %a;N)
1/
C (150)control account 控制帐户 4@D 8{?$~Q
C (151)control limits 控制限度 F2yc&mXyk
C (152)controllability concept 可控制概念 **L . !/
C (153)controllable cost 可控制成本 u:r'jb~@
C (154)conversion cost 加工成本 kK]JN
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 a)'^'jm)4
C (156)corporate appraisal 公司评估 ~U+SK4SK:o
C (157)corporate planning 公司计划 eJ+V!K'H2
C (158)corporate social reporting 公司社会报告 /79_3;^
C (159)corporation 股份公司 {O-,JCq/
C (160)cost 成本 c!Gnd*!?-
C (161)cost account 成本帐户 u?[dy
n
C (162)cost accounting 成本会计 FI1R7A
C (163)cost accounting manual 成本手册 <S'5`-&
C (164)cost accounts calendar 成本报表的日历时间 u9Wi@sO#
C (165)cost adjustment 成本调整 1*{
` .
C (166)cost allocation 成本分配 9ZjSM,+
C (167)cost apportionment 成本分摊 jX5lwP
Q|F
C (168)cost attribution 成本归属 @G0k+
C (169)cost audit 成本审计 xy>~1 5
C (170)cost behaviour 成本性态 l$$N~F N
C (171)cost benefit analysis 成本效益分析 b&BSigrvou
C (172)cost center 成本中心 f!;4-.p`
C (173)cost driver 成本动因