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注会《审计》英语常用词汇 _L$)2sl1R
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1.audit 审计 /6Y0q9
2.attestation 鉴证 i?ZA x4D
3.credibility 可信赖程度 !nec 7
4.audit of financial statements 财务报表审计 I)[`ZVAXR
5.agreed-upon procedures 执行商定程序 KjO-0VMN3
6.high levels of assurance 高水平保证 *6NO-T; -
7.compilation 编制 EYA/CI
8.reliability 可靠性 x}v1X`6b
9.relevance 相关性 pgCd
10.professional skepticism 职业谨慎 K|`+C1!
11.objectivity 客观性 =Nw2;TkB[
12. professional competence 专业胜任能力 6,B-:{{e"
13.Senior/CPA-in-charge 项目经理 gdOe)il\
14.audit engagement letter 业务约定书 ksTzXG8
15.recurring audit 连续审计 2K3MAd{
16.the client 委托人 f_oq1 W)9
17.change CPA 更换注册会计师 ||R0U@F,
18.the existing CPA 现任注册会计师 nHrP>zN
19.the successor CPA 后任注册会计师 1#/6r :
20.the preceding CPA前任注册会计师 E^7C
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21.issue the audit report 出具审计报告 5i|s>pD4z1
22.expert 专家 h8em\<;
23.the board of directors 董事会 1Wv{xML"
24.knowledge of the entity‘ s business 了解被审计单位情况 =.DTR
5(_h
25.assess material misstatement risks评估重大错报风险 3voW
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Kl2}o|b
27.a general knowledge of —— 初步了解―――的情况 IDj_l+?c
28.a more knowledge of—— 进一步了解的情况 U9x4j_.q
29.the prior year‘s working papers 以前年度工作底稿 ldK>HxM%Z
30.minutes of meeting 会议纪要 s\6N }[s
31.business risks 经营风险 3 sl
=>;-
32.appropriateness 适当性 v5B"
A"N
33.accounting estimate 会计估计 BlL|s=dlQV
34.management representations 管理层声明 3Hs$]nQ_X
35.going concern assumption 持续经营假设 Ah*wQow
36.audit plan 审计计划 FQ U\0<5
37.significant audit areas 重点审计领域 hiAxh
Y
38.error 错误 b9`i Z
39.fraud舞弊 vuXS/ d
40.modified or additional procedures 修改或追加审计程序 r)Or\HL
41.misappropriation of assets 侵占资产 Jff 79)f
42.transactions without substance 虚假交易 %?Rs*-F.~1
43.unusual pressures 异常压力 {wcO[bN
44.the suspected noncompliance 涉嫌存在违法行为 `n6/ A
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45.materialiy 重要性 CF\R<rF<VS
46.exceed the materiality level 超过重要性水平 "2%>M
47.approach the materiality level 接近重要性水平 `{DG;J03[
48.an acceptably low level 可接受水平 mqdOu{kQ
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 c!mG1lwD.
50.misstatements or omissions 错报或漏报 <8f(eP\*F
51.aggregate 总计 21ViHV
52.subsequent events 期后事项 8[oYZrg
53.adjust the financial statements 调整财务报表 #Gd7M3
54.perform additional audit procedures 实施追加的审计程序 l^ARW
E
55.audit risk 审计风险 V`by*s
56.detection risk 检查风险 -/zp&*0gcx
57.inappropriate audit opinion 不适当的审计意见 R+d<
fe
58.material misstatement 重大的错报 8-ZUS|7B
59.tolerable misstatement 可容忍错报 jM]d'E?ZLA
60.the acceptable level of detection risk 可接受的检查风险 ujx@@N
61.assessed level of material misstatement risk 重大错报风险的评估水平 \04mLIJr9
62.simall business 小规模企业 Nl
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63.accounting system 会计系统 @7fm
1b
64.test of control 控制测试 5Q|sta!
65.walk-through test 穿行测试 _PV*lK=
66.communication 沟通 La9r
67.flow chart 流程图 vnTq6:f#M
68.reperformance of internal control 重新执行 iTu0T!4F
69.audit evidence 审计证据 , |l@j%
70.substantive procedures 实质性程序 U-eI\Lu
71.assertions 认定 9s(i`RTM
72.esistence 存在 Z^*NnL.'
73.occurrence 发生 7-X/>v
74.completeness 完整性 Pr`s0J%m
75.rights and obligations 权利和义务 8bt53ta
76.valuation and allocation 计价和分摊 +RS$5NLH
77.cutoff 截止 qi&D+~Gv!
78.accuracy 准确性 S7CV
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79.classification 分类 h8jB=e, H
80.inspection 检查 ljVIE/iq
81.supervision of counting 监盘 W^k,Pmopy
82.observation 观察 ;SKcbws
83.confirmation 函证 3b@VY'P
84.computation 计算 (UGol[f<
85.analytical procedures 分析程序 ) "[HZ/
86.vouch 核对 &wjB{%
87.trace 追查 @o&Ytd;i
88.audit sampling 审计抽样 ZE
rdt:w
89.error 误差 ' S ,2
90.expected error 预期误差 f`?0WJ(M
91.population 总体 pv&^D,H,
92.sampling risk 抽样风险 DvYwCgLR
93.non- sampling risk 非抽样风险 i4<BDX5
94.sampling unit 抽样单位 =!CU $g
95.statistical sampling 统计抽样 P6YQK+
96.tolerable error 可容忍误差 ?mU\
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97.the risk of under reliance 信赖不足风险 ~RInN+N#
98.the risk of over reliance 信赖过度风险 4H-j
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99.the risk of incorrect rejection 误拒风险 |1Hc&
100. the risk of incorrect acceptance 误受风险 ,9\Sn
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101.working trial balance 试算平衡表 1"YpO"Rh
102.index and cross-referencing 索引和交叉索引 |` "?
103.cash receipt 现金收入 c+2sT3).D
104.cash disbursement 现金支出 W#{la`#Bu
105.bank statement 银行对账单 B |&F%P0:
106.bank reconciliation 银行存款余额调节表 \[ M_\&GC
107.balance sheet date 资产负债表日 Kam]Mn'
108.net realizable value 可变现净值 =EpJZt
109.storeroom 仓库 % O%xpSYr
110.sale invoice 销售发票 `Mk4sKU\a
111.price list 价目表
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112.positive confirmation request 积极式询证函 /2XW
113.negative confirmation request 消极式询证函 =9$mbn
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114.purchase requisition 请购单 NXI[q'y
115.receiving report 验收报告 x8\<qh*:
116.gross margin 毛利
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117.manufacturing overhead 制造费用 CGZ^hoh/
118.material requisition 领料单 X#ZgS!Mn
119.inventory-taking 存货盘点 R ]P;sk5
120.bond certificate 债券 Qxt@V
121.stock certificate 股票 *
t!r@k
122.audit report 审计报告 J(s;$PG
123.entity 被审计单位 n8u*JeN
124.addressee of the audit report 审计报告的收件人 Q7GY3X*kA
125.unqualified opinion 无保留意见 p/*"4-S
126.qualified opinion 保留意见 FN?3XNp.
127.disclaimer of opinion 无法表示意见 9M'DC^x*T
128.adverse opinion 否定意见 6(KmA-!b(O
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A (1)ABC 作业基础成本计算 1'O0`Me>#
A (2)absorbed overhead 已吸收制造费用 m@\ZHbq
A (3)absorption costing 吸收成本计算 ,S!w'0k|n
A (4)account 账户,报表 NY!jwb@%
A (5)accounting postulate 会计假设 CT*,<l-D
A (6)accounting series release 会计公告文件 hs(W;tR@W
A (7)accounting valuation 会计计价 Hg+
F^2<y
A (8)account sale 承销清单 .'d2J> ~N
A (9)accountability concept 经营责任概念 Yb:pAzw6
A (10)accountancy 会计职业 ~xDw*AC-
A (11)accountant 会计师 %|+E48
A (12)accounting 会计 yZ3nRiuRT
A (13)agency cost 代理成本 o@k84+tn(
A (14)accounting bases 会计基础 R#eg^7HfX
A (15)accounting manual 会计手册 j@| `f((4
A (16)accounting period 会计期间 Cq\I''~8
A (17)accounting policies 会计方针 !p[`IWZ
A (18)accounting rate of return 会计报酬率 v>mn/a
A (19)accounting reference date 会计参照日 e:-8k_0|
A (20)accounting reference period 会计参照期间 L`[z[p{?
A (21)accrual concept 应计概念 _0(7GE13p
A (22)accrual expenses 应计费用 XsL#;a C
A (23)acid test ration 速动比率(酸性测试比率) ]KuMz p!
A (24)acquisition 购置 ln<]-)&C
A (25)acquisition accounting 收购会计 8C7Z{@A
A (26)activity based accounting 作业基础成本计算 hfrnxeM#~
A (27)adjusting events 调整事项 o6L9UdT
A (28)administrative expenses 行政管理费 ,t,wy37*D
A (29)advice note 发货通知 FWY2s(5p
A (30)amortization 摊销 `78V
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A (31)analytical review 分析性检查 bx}fj#J]En
A (32)annual equivalent cost 年度等量成本法 \#,t O%D
A (33)annual report and accounts 年度报告和报表 I1"MPx{
A (34)appraisal cost 检验成本 UVEz;<5@\
A (35)appropriation account 盈余分配账户 g^~Kze
A (36)articles of association 公司章程细则 uaw <
A (37)assets 资产 -]S.<8<$
A (38)assets cover 资产保障 [j9E pi(
A (39)asset value per share 每股资产价值 '2nqHX
D
A (40)associated company 联营公司 Q8qz*v]{
A (41)attainable standard 可达标准 ;[$n=VX`
tIuoD+A
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A (42)attributable profit 可归属利润 Q0cRH"!:
A (43)audit 审计 e/ s(ojDW
A (44)audit report 审计报告 Ph,-sR
A (45)auditing standards 审计准则 #A<P6zJXR
A (46)authorized share capital 额定股本 %2l7Hmp4H
A (47)available hours 可用小时 #"f'7'TE
A (48)avoidable costs 可避免成本 kB
P*K
B (49)back-to-back loan 易币贷款 tE"Si<[]H$
B (50)backflush accounting 倒退成本计算
p{Sh F.
B (51)bad debts 坏帐 Lm%GR[tyQ
B (52)bad debts ratio 坏帐比率 5#2F1NX
B (53)bank charges 银行手续费 SO?8%s(
B (54)bank overdraft 银行透支 p>*i$
B (55)bank reconciliation 银行存款调节表
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B (56)bank statement 银行对账单 y,Q5;$w8
B (57)bankruptcy 破产 0ejdKdYN
B (58)basis of apportionment 分摊基础 ,FQK;BU!lh
B (59)batch 批量 O'DW5hBL0
B (60)batch costing 分批成本计算 b~0N^p[&%
B (61)beta factor B(市场)风险因素 Ru\_dr2yI}
B (62)bill 账单 (pR.Abq
B (63)bill of exchange 汇票 ;LwqTlJ*[L
B (64)bill of landing 提单 Nt -<W+,
B (65)bill of materials 用料预计单 &KC!*}<tx
B (66)bill payable 应付票据 Sp SnoVI
B (67)bill receivable 应收票据 :@3Wg3N
B (68)bin card 存货记录卡 rOfK~g,X
B (69)bonus 红利 W WG /k17
B (70)book-keeping 薄记 Mi7y&~,
B (71)Boston classification 波士顿分类 3f76kl(&
B (72)breakeven chart 保本图 q/&y*)&'O
B (73)breakeven point 保本点 %_M2N.n
B (74)breaking-down time 复位时间 \5><3*\
B (75)budget 预算 O8u3y
B (76)budget center 预算中心 [rYT
B (77)budget cost allowance 预算成本折让 @gfDp
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B (78)budget manual 预算手册 V5rp.~
B (79)budget period 预算期间 yy2I2Bv
B (80)budgetary control 预算控制 "$^0%-
B (81)budgeted capacity 预算生产能力 Ug"rJMZG
B (82)burden 制造费用 `,Vv["^ PB
B (83)business center 经营中心 FG-L0X
B (84)business entity 营业个体 KFWJ}pNq
B (85)business unit 经营单位 4Yjx{5QSAG
B (86)buy-out management 管理性购买产权 N2,
D:m\
B (87)by-product 副产品 `NNf&y)y
C (88)called-up share capital 催缴股本 3Rv7Qx
C (89)capacity 生产能力 l
E#
m]D
C (90)capacity ratios 生产能力比率 #`SD$;
C (91)capital 资本 yJ2B3i@T4
C (92)capital assets pricing model资本资产计价模式 E;(Rm>lB
C (93)capital commitment 承诺资本 m7|RD]q&
C (94)capital employed 已运用的资本 8<#U9]
C (95)capital expenditure 资本支出 4sFv?W
C (96)capital expenditureauthorization 资本支出核准 0tz:Wd*<
C (97)capital expenditure control 资本支出控制 0t.p1
C (98)capital expenditure proposal资本支出申请 SW?p?<
C (99)capital funding planning 资本基金筹集计划 2XSHZ|;
C (100)capital gain 资本收益 \ FzM4-
C (101)capital investment appraisal资本投资评估 a
}nbo4jK
C (102)capital maintenance 资本保全 WQePSU
C (103)capital resource planning 资本资源计划 P\R27Jd
C (104)capital surplus 资本盈余 "4xfrlOc
C (105)capital turnover 资本周转率 7^e +
C (106)card 记录卡 x5si70BKC/
C (107)cash 现金
Qo0H
C (108)cash account 现金账户 Q5+_u/
C (109)cash book 现金账薄 )9j06(<A
C (110)cash cow 金牛产品 U9d:@9Y
C (111)cash flow 现金流量 \F6LZZ2Lv
C (112)cash discounted 现金贴现 '\ DSTr:N
C (113)cash flow budget 现金流量预算 z4U9n'{
C (114)cash flow statement 现金流量表 U]4pA#*{|
C (115)cash ledger 现金分类账 xK%=
C (116)cash limit 现金限额 d+L#t
C (117)CCA 现时成本会计 34AP(3w
C (118)center 中心 8\ha@&p
C (119)changeover time 变更时间 ?/#}ZZK^
C (120)chartered entity 特许经济个体 83ipf"]*
C (121)cheque 支票 e]>ori
8
C (122)cheque register 支票登记薄 rXi uwz\
C (123)coin analysis 零钱分类 %"$@%"8;3
C (124)classification 分类 l5t2\Fl
C (125)clock card 工时卡 $ChK]v
6C
C (126)code 代码 C*6S@4k
C (127)commitment accounting 承诺确认会计 u' Qd,
C (128)common cost 共同成本 \l#>dq "Y
C (129)company limited byguarantee 有限担保责任公司 E8}+k o
C (130)company limited shares 股份有限公司 C'mL&
C (131)competitive position 竞争能力状况 Vy)hDa[&
C (132)concept 概念 ;e8V
+h
C (133)conglomerate 跨行业企业 _!V%fw
C (134)consistency concept 一致性概念 f^Bc
C (135)consolidated accounts 合并报表
^s/
C (136)consolidation accounting 合并会计 irBDGT~
C (137)consortium 财团 wdE?SD s
C (138)contingency plan 应急计划 6vzk\n
C (139)contingent liabilities 或有负债 /uqu32;o
C (140)continuous operation 连续生产 m>&HuHf
C (141)contra 抵消 kAzd8nJ'
C (142)contract cost 合同成本 `m~syKz4A
C (143)contract costing 合同成本计算 kMxazx
1
C (144)contribution 贡献毛益 2s ,8R
C (145)contribution centre 贡献中心 uZ6d35MJ
C (146)contribution chart 贡献图 :Og:v#r8=
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 -\$`ic$"1
C (148)contribution to salesration 贡献毛益对销售比率 E">T*ao
C (149)control 控制 rJfqA@
C (150)control account 控制帐户 /FY2vDfU6
C (151)control limits 控制限度 7YIK9edP
C (152)controllability concept 可控制概念 (X[2TT3j!
C (153)controllable cost 可控制成本
$A\m>*@
C (154)conversion cost 加工成本 /i|z.nNO
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 fp>.Owt%.
C (156)corporate appraisal 公司评估 |PVt}*0"
C (157)corporate planning 公司计划 }qPhx6nP
C (158)corporate social reporting 公司社会报告 ZDLMMXx>
C (159)corporation 股份公司 -C7 FuD[Xw
C (160)cost 成本 $\Lyi#<
C (161)cost account 成本帐户 eo]#sf@\0
C (162)cost accounting 成本会计 N> Jw
C (163)cost accounting manual 成本手册 obClBO)@Y
C (164)cost accounts calendar 成本报表的日历时间 }2>"<)
C (165)cost adjustment 成本调整 tV;%J4E'
C (166)cost allocation 成本分配 !%L,*'
C (167)cost apportionment 成本分摊 P @%
.`8
C (168)cost attribution 成本归属 WV<tyx9Z
C (169)cost audit 成本审计 ]n1dp2aH
C (170)cost behaviour 成本性态 mPZGA\
C (171)cost benefit analysis 成本效益分析 c$E)P$<j
C (172)cost center 成本中心 N"5fmY<
C (173)cost driver 成本动因