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注会《审计》英语常用词汇 #<@_mbQ@|K
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1.audit 审计 f7a"}.D$
2.attestation 鉴证 #^_7i)=~
3.credibility 可信赖程度 7CCSG{k
4.audit of financial statements 财务报表审计 S^N{=*
5.agreed-upon procedures 执行商定程序 ~iIFe+6
6.high levels of assurance 高水平保证 H?
%I((+
7.compilation 编制 +jN)$Y3Ya
8.reliability 可靠性 Gx|/
Jq
9.relevance 相关性 P
V9q=
10.professional skepticism 职业谨慎 ;xSlRTNT=6
11.objectivity 客观性 _QtW)\)5\
12. professional competence 专业胜任能力 ,D.@6bJW
13.Senior/CPA-in-charge 项目经理 b%X<'8z9Z
14.audit engagement letter 业务约定书 {M23a
_t\
15.recurring audit 连续审计 A&d_!u>
16.the client 委托人 KhPDXY]!
17.change CPA 更换注册会计师 `uc`vkVZ
18.the existing CPA 现任注册会计师 }5d|y*
19.the successor CPA 后任注册会计师 BOl*. t
20.the preceding CPA前任注册会计师 M2A3]wd2a
21.issue the audit report 出具审计报告 {\VmNnw
22.expert 专家 9S?b &]
23.the board of directors 董事会 >p3S,2SM
24.knowledge of the entity‘ s business 了解被审计单位情况 R_IT${O
25.assess material misstatement risks评估重大错报风险 tbB.
n
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 t&C0V|s79$
27.a general knowledge of —— 初步了解―――的情况 F3nPQw{;
28.a more knowledge of—— 进一步了解的情况 TrVQ]9;jWk
29.the prior year‘s working papers 以前年度工作底稿 zB
"y^g
30.minutes of meeting 会议纪要 CelM~W$=u
31.business risks 经营风险 lC^?Jk[N
32.appropriateness 适当性 hAB:;r XlI
33.accounting estimate 会计估计 R;w1& Z
34.management representations 管理层声明 K&&YxX~3
35.going concern assumption 持续经营假设 P!/:yWd
36.audit plan 审计计划 +7t: /_b~
37.significant audit areas 重点审计领域 Tt{ft?H71
38.error 错误 ,f
.#-
39.fraud舞弊 LfsOGC
40.modified or additional procedures 修改或追加审计程序 YY$O"!."
41.misappropriation of assets 侵占资产 } d7o-
42.transactions without substance 虚假交易 O.?q8T)n82
43.unusual pressures 异常压力 s=XqI@
44.the suspected noncompliance 涉嫌存在违法行为 k")3R}mX
45.materialiy 重要性 7 v(<<>
46.exceed the materiality level 超过重要性水平 .
"j*4
47.approach the materiality level 接近重要性水平 sv*xO7D
.
48.an acceptably low level 可接受水平 k= 9a/M
u
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 l 4cTN
@E
50.misstatements or omissions 错报或漏报 "oCXG`.k&
51.aggregate 总计 Byns6k
52.subsequent events 期后事项 5dLb`Gf
53.adjust the financial statements 调整财务报表 o &E2ds3
54.perform additional audit procedures 实施追加的审计程序 4hV~
ir
55.audit risk 审计风险 WoWBZ;+U
56.detection risk 检查风险 =!2(7Nr
57.inappropriate audit opinion 不适当的审计意见 Y;8.(0r/
58.material misstatement 重大的错报 YifTC-Q;
59.tolerable misstatement 可容忍错报 ?tYc2R9x6"
60.the acceptable level of detection risk 可接受的检查风险 Xx=.;FYk
61.assessed level of material misstatement risk 重大错报风险的评估水平 28o!>*
62.simall business 小规模企业 _MGhG{p7t
63.accounting system 会计系统 E2|c;{c
64.test of control 控制测试 YwF\
65.walk-through test 穿行测试 _lG\_6oJ,
66.communication 沟通 nIqmora
67.flow chart 流程图 S]DYEL$
68.reperformance of internal control 重新执行 _+nlm5
69.audit evidence 审计证据 0Yc#f
D
70.substantive procedures 实质性程序 mr`EcO0
71.assertions 认定 qo0]7m7|
72.esistence 存在 ZSW`/}Dp;
73.occurrence 发生 yl~h
`b4
74.completeness 完整性 d#nKTqSg
75.rights and obligations 权利和义务 &M+fb4:_
76.valuation and allocation 计价和分摊 [3hOc/]s
77.cutoff 截止 AlT04H
78.accuracy 准确性 !CuLXuM
79.classification 分类 w24@KaKFo
80.inspection 检查 GwZ(3
81.supervision of counting 监盘 n&}ILLc
82.observation 观察 RLbxNn
83.confirmation 函证 8Vqh1<
84.computation 计算 3+ r8yiY
85.analytical procedures 分析程序 }Z\PE0
86.vouch 核对 nK|WzUtp
87.trace 追查 6\?<:Qto
88.audit sampling 审计抽样 97(*-e= e
89.error 误差 "4qv
yVOE
90.expected error 预期误差 ZfN%JJOz(
91.population 总体 Tg.}rNA4
92.sampling risk 抽样风险 `}fwR
93.non- sampling risk 非抽样风险 }KwL_\>&f
94.sampling unit 抽样单位 2M+'9+k~
95.statistical sampling 统计抽样 v/WvT!6V`
96.tolerable error 可容忍误差 <lwkjt=RV
97.the risk of under reliance 信赖不足风险 V$fvf#T
98.the risk of over reliance 信赖过度风险 +eD+Z.{
99.the risk of incorrect rejection 误拒风险 6'qC *r
100. the risk of incorrect acceptance 误受风险 )]5}d$83
101.working trial balance 试算平衡表 {QTnVS't 0
102.index and cross-referencing 索引和交叉索引 + %07J6
103.cash receipt 现金收入 7{e*isV
104.cash disbursement 现金支出 .`K<Iug1
105.bank statement 银行对账单 J.QFrIB{]+
106.bank reconciliation 银行存款余额调节表 <;Bv6.Z
107.balance sheet date 资产负债表日 *R6Ed
108.net realizable value 可变现净值 J -g<-!>RM
109.storeroom 仓库 =%V(n{7=
110.sale invoice 销售发票 !z]2+
111.price list 价目表 2bk~6Osp
112.positive confirmation request 积极式询证函 nB1[OB{
113.negative confirmation request 消极式询证函 [<M~6]
114.purchase requisition 请购单 7}e73
115.receiving report 验收报告 rt[w
yz8
116.gross margin 毛利 qE&R.I!o
117.manufacturing overhead 制造费用 "?UBW5nM#
118.material requisition 领料单 gK8{ =A0c
119.inventory-taking 存货盘点 Q-}yZ
120.bond certificate 债券 Qs5^kddz=
121.stock certificate 股票 :v!e8kM\x
122.audit report 审计报告 hln.EAW'Yc
123.entity 被审计单位 P[E5e+A)
124.addressee of the audit report 审计报告的收件人 [_h/DhC:+
125.unqualified opinion 无保留意见 (}u2) 9
126.qualified opinion 保留意见 ]FNqNZ
127.disclaimer of opinion 无法表示意见 D-tm'APq
128.adverse opinion 否定意见 ^%?*u;uU%
;NHZD
A (1)ABC 作业基础成本计算 O+^l>+ZGj?
A (2)absorbed overhead 已吸收制造费用 EBX+fzjQo
A (3)absorption costing 吸收成本计算 M3U*'A\
A (4)account 账户,报表 ~S, R`wo
A (5)accounting postulate 会计假设 BB694
A (6)accounting series release 会计公告文件 |99/?T-QW
A (7)accounting valuation 会计计价 N1 }#6YNw
A (8)account sale 承销清单 Pn*+g!`
A (9)accountability concept 经营责任概念
eiV[y^?
A (10)accountancy 会计职业 OJGEX}3'
A (11)accountant 会计师 %9!,PeRe
A (12)accounting 会计 ,33[/j
A (13)agency cost 代理成本 8AK=FX&@&
A (14)accounting bases 会计基础 ;ctJ9"_g
A (15)accounting manual 会计手册 tJ
NJS
A (16)accounting period 会计期间 )oRF/Xx`g
A (17)accounting policies 会计方针 <B?@,S>
A (18)accounting rate of return 会计报酬率 O#g'4 S
A (19)accounting reference date 会计参照日 oK5"RW
A (20)accounting reference period 会计参照期间 ueyz@{On~
A (21)accrual concept 应计概念 s?8vs%(l
A (22)accrual expenses 应计费用 +$-@8,F>
A (23)acid test ration 速动比率(酸性测试比率) k e
sg ]K
A (24)acquisition 购置 -r6cK,WVU
A (25)acquisition accounting 收购会计 ")t
^!x(v
A (26)activity based accounting 作业基础成本计算 GEdWpYKS-`
A (27)adjusting events 调整事项 PE~u
mY]
A (28)administrative expenses 行政管理费 H<|ilL'fX
A (29)advice note 发货通知 3$u3ssOL
A (30)amortization 摊销 WPmH4L>T
A (31)analytical review 分析性检查 0Y_?r$M
A (32)annual equivalent cost 年度等量成本法 xV_,R'l
A (33)annual report and accounts 年度报告和报表 D+Ke)-
/
A (34)appraisal cost 检验成本 L|wD2iw
A (35)appropriation account 盈余分配账户 6 K+DgNK
A (36)articles of association 公司章程细则 rff=ud>Jf
A (37)assets 资产 a5/6DK>
A (38)assets cover 资产保障 Li jisE
A (39)asset value per share 每股资产价值 p5C:MA~*
A (40)associated company 联营公司 yM*-em
A (41)attainable standard 可达标准 1VlRdDg
&Hb;; Ic(
A (42)attributable profit 可归属利润 G,#]`W@qhK
A (43)audit 审计 g ni=S~u
A (44)audit report 审计报告 G% |$3
A (45)auditing standards 审计准则 L9| 55z
A (46)authorized share capital 额定股本 OlW|qj
A (47)available hours 可用小时 EqN<""2
A (48)avoidable costs 可避免成本 JumZ>\'p(
B (49)back-to-back loan 易币贷款 kK27hfsw
B (50)backflush accounting 倒退成本计算 g>m)|o'
B (51)bad debts 坏帐 cmLGMlFT
B (52)bad debts ratio 坏帐比率 )U?
Tmh
B (53)bank charges 银行手续费 ,f4VV\
B (54)bank overdraft 银行透支 Rqi=AQ
B (55)bank reconciliation 银行存款调节表 cBZKt
B (56)bank statement 银行对账单 l EcZ
/
B (57)bankruptcy 破产 [1-1^JY
B (58)basis of apportionment 分摊基础 _GoV\wGKl
B (59)batch 批量 CFm(
yFk
B (60)batch costing 分批成本计算 D5o[z:V7"
B (61)beta factor B(市场)风险因素 P=.yXirm?
B (62)bill 账单 O%
g
Q
B (63)bill of exchange 汇票 %h}Q f&U_
B (64)bill of landing 提单 JHxy_<p/
B (65)bill of materials 用料预计单 J**-q(>
B (66)bill payable 应付票据 7$;#-
l
B (67)bill receivable 应收票据 z n,y'},
B (68)bin card 存货记录卡 #41xz
N
B (69)bonus 红利 +3a}~p W
B (70)book-keeping 薄记
9j0Hvo% T
B (71)Boston classification 波士顿分类 .!fhy[%o:D
B (72)breakeven chart 保本图 OcA_m.
B (73)breakeven point 保本点 e\0vp hS6
B (74)breaking-down time 复位时间 Mnu8d:$
B (75)budget 预算 `D44I;e^1;
B (76)budget center 预算中心 1V\tKDM
B (77)budget cost allowance 预算成本折让 >@b]t,rrK
B (78)budget manual 预算手册 |fL|tkGEa
B (79)budget period 预算期间 :U6"HP+?g-
B (80)budgetary control 预算控制 Frn<~
B (81)budgeted capacity 预算生产能力 y*F !k{P
B (82)burden 制造费用 ;6 ?a8t@
B (83)business center 经营中心 {8TLL@T4
B (84)business entity 营业个体 Re=()M
B (85)business unit 经营单位 @U8}K#
B (86)buy-out management 管理性购买产权 |/qwR~
B (87)by-product 副产品 1@dB*Jt
C (88)called-up share capital 催缴股本 / [s TN.MG
C (89)capacity 生产能力 Oe)d|6=
C (90)capacity ratios 生产能力比率 b< dwf[
C (91)capital 资本 .tdaj
6x
C (92)capital assets pricing model资本资产计价模式 >>cb0fH5
C (93)capital commitment 承诺资本 J?wCqA
C (94)capital employed 已运用的资本 GI se|[p
C (95)capital expenditure 资本支出 *1H8
&
C (96)capital expenditureauthorization 资本支出核准 @
0'j;")XV
C (97)capital expenditure control 资本支出控制 r}**^"mFy
C (98)capital expenditure proposal资本支出申请 - w{`/
C (99)capital funding planning 资本基金筹集计划 0N
|l1Sn
C (100)capital gain 资本收益 b<\2j5
C (101)capital investment appraisal资本投资评估 i/C`]1R/
C (102)capital maintenance 资本保全 8l1s]Kqr
C (103)capital resource planning 资本资源计划 ->
^Ex`
C (104)capital surplus 资本盈余 xU1_L*tu '
C (105)capital turnover 资本周转率 ~WjK'N4n5
C (106)card 记录卡 AV>_bw.
C (107)cash 现金 ]<3n;*8k?
C (108)cash account 现金账户 %.h&W;
C (109)cash book 现金账薄 JdM0f!3
C (110)cash cow 金牛产品 x>cl$41!W
C (111)cash flow 现金流量 Vk tc
C (112)cash discounted 现金贴现 9\zasa
C (113)cash flow budget 现金流量预算 khc1<BBsT
C (114)cash flow statement 现金流量表 "1l$]=C*
C (115)cash ledger 现金分类账 [u $X.=(
C (116)cash limit 现金限额 E/3i_R
C (117)CCA 现时成本会计 `f[
C (118)center 中心 ( GW"iL#.
C (119)changeover time 变更时间 E0*KKo%
C (120)chartered entity 特许经济个体 Cqs+ o^q
C (121)cheque 支票 ~Ydm"G
C (122)cheque register 支票登记薄 @!Z1*a.
C (123)coin analysis 零钱分类 e7Sp?>-d
C (124)classification 分类 4,P(w+
C (125)clock card 工时卡 8.!+Hm4
C (126)code 代码 \ xJ_)r
C (127)commitment accounting 承诺确认会计 YMU2^,3
C (128)common cost 共同成本 2Ij,OIcdBE
C (129)company limited byguarantee 有限担保责任公司 g5C$#<28
C (130)company limited shares 股份有限公司 T4nWK!}z
C (131)competitive position 竞争能力状况 k-N}tk/5
C (132)concept 概念 ,Y4>$:#n/
C (133)conglomerate 跨行业企业 {E;oirv&
C (134)consistency concept 一致性概念 sXi~cfFaE
C (135)consolidated accounts 合并报表 Ox5Es
C (136)consolidation accounting 合并会计 )H>?K0I
C (137)consortium 财团 2oF1do;
C (138)contingency plan 应急计划
yW)r`xpY
C (139)contingent liabilities 或有负债 S\SYFXUl
C (140)continuous operation 连续生产 l;SXR <EU
C (141)contra 抵消 bzXeG;c<7
C (142)contract cost 合同成本 *Fg)`M3g
C (143)contract costing 合同成本计算 -q]5@s/
C (144)contribution 贡献毛益 xHD$0eq
C (145)contribution centre 贡献中心 ]6
HR
C (146)contribution chart 贡献图 q@^^jlHP
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 *iN5/w{VG
C (148)contribution to salesration 贡献毛益对销售比率 VaW^;d#
C (149)control 控制 @#p6C
C (150)control account 控制帐户 _o T+x%i
C (151)control limits 控制限度 }BUm}.-{u,
C (152)controllability concept 可控制概念 DbSR(:
C (153)controllable cost 可控制成本 l>?f+70
C (154)conversion cost 加工成本 1=h5Z3/fj
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 !Ln 'Mi_B
C (156)corporate appraisal 公司评估 tVe =c
C (157)corporate planning 公司计划 FHSFH>
C (158)corporate social reporting 公司社会报告 R,s}<N$
C (159)corporation 股份公司 Om*(dK]zHQ
C (160)cost 成本 |)C
#
C (161)cost account 成本帐户 Ncr Bp(
C (162)cost accounting 成本会计 O^!Bc}$
C (163)cost accounting manual 成本手册 GkIhPn(d
C (164)cost accounts calendar 成本报表的日历时间 Lq62
C (165)cost adjustment 成本调整 NM9,AG
C (166)cost allocation 成本分配 2q(gWhcj
C (167)cost apportionment 成本分摊 lCgzQZ
C (168)cost attribution 成本归属 po(pi|
C (169)cost audit 成本审计 Fi'ZId
C (170)cost behaviour 成本性态 ZWni5uF-c
C (171)cost benefit analysis 成本效益分析 ORM3oucP
C (172)cost center 成本中心 |@~_&g
C (173)cost driver 成本动因