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注会《审计》英语常用词汇 s\zY^(v4
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1.audit 审计 C$0rl74Wi
2.attestation 鉴证 sYhHh$mwA
3.credibility 可信赖程度 BG6.,'~7o
4.audit of financial statements 财务报表审计 ^g|j4N
5.agreed-upon procedures 执行商定程序 )&DsRA7v
6.high levels of assurance 高水平保证 Q45gC28x
7.compilation 编制 6B|OKwL
8.reliability 可靠性 fH@cC`
9.relevance 相关性 <0VC`+p<)
10.professional skepticism 职业谨慎 \gu8 ~zK
11.objectivity 客观性 {)iiu
12. professional competence 专业胜任能力 :>}7^1I
13.Senior/CPA-in-charge 项目经理 1Ys)b[:
14.audit engagement letter 业务约定书 /d+v4GIB
15.recurring audit 连续审计
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16.the client 委托人 {qGXv@
I6
17.change CPA 更换注册会计师 g:O/~L0Xb
18.the existing CPA 现任注册会计师 tPa(H;
19.the successor CPA 后任注册会计师 /!J xiGn
20.the preceding CPA前任注册会计师 G1-r$7\
21.issue the audit report 出具审计报告 b*W,8HF 4,
22.expert 专家 lN&+<>a
23.the board of directors 董事会 ,PoG=W
24.knowledge of the entity‘ s business 了解被审计单位情况 8[.&ca/[
25.assess material misstatement risks评估重大错报风险 S}fQis
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ub!lHl
27.a general knowledge of —— 初步了解―――的情况 k.7!)jL7
28.a more knowledge of—— 进一步了解的情况 TMD\=8Na
29.the prior year‘s working papers 以前年度工作底稿 !rs }83w!
30.minutes of meeting 会议纪要 A
;5_/ 2
31.business risks 经营风险 p TaC$Ne
32.appropriateness 适当性 /Xj{]i3{
33.accounting estimate 会计估计 M3elog:M
34.management representations 管理层声明 {sxdDl
35.going concern assumption 持续经营假设 "@5qjLz]
36.audit plan 审计计划 E2 FnC}#W
37.significant audit areas 重点审计领域 '%ByFZzi
38.error 错误 =`*@OJHH
39.fraud舞弊 Y4w]jIv
40.modified or additional procedures 修改或追加审计程序 }Ml BmD
41.misappropriation of assets 侵占资产 3-E-\5I
42.transactions without substance 虚假交易 =E$bZe8
43.unusual pressures 异常压力 GGo~39G
44.the suspected noncompliance 涉嫌存在违法行为 CzY18-L@EX
45.materialiy 重要性 U'msHF
46.exceed the materiality level 超过重要性水平 bHcBjk.\
47.approach the materiality level 接近重要性水平 C:t?HLY)fG
48.an acceptably low level 可接受水平 FA>.1EI
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 g_n_Qlo
50.misstatements or omissions 错报或漏报 m,"-/)
51.aggregate 总计 N
p*T[J
52.subsequent events 期后事项 R:(i}g<3
53.adjust the financial statements 调整财务报表 *DvX||`&
54.perform additional audit procedures 实施追加的审计程序 VxS3lR=
55.audit risk 审计风险 ,}khu
56.detection risk 检查风险 Pwj|]0Y@
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 %
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59.tolerable misstatement 可容忍错报 YD@Z}NE
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60.the acceptable level of detection risk 可接受的检查风险 ]'7Au]Us`
61.assessed level of material misstatement risk 重大错报风险的评估水平 =L@CZ
"
62.simall business 小规模企业 6`iYIXnz
63.accounting system 会计系统 ~(^pGL3<
64.test of control 控制测试 F+*fim'NK
65.walk-through test 穿行测试 wx`.
66.communication 沟通 #_x5-?3
67.flow chart 流程图 */JYP +
68.reperformance of internal control 重新执行 3s|:7
69.audit evidence 审计证据 OiXO<1'$
70.substantive procedures 实质性程序 C-)d@LWI
71.assertions 认定 mI{Fs|9h
72.esistence 存在 {}8C/4iP
73.occurrence 发生 @;KYvDY
74.completeness 完整性 s
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75.rights and obligations 权利和义务 6$:Q]zR#'H
76.valuation and allocation 计价和分摊 %WKBd\O
77.cutoff 截止 TQKcPVlE
78.accuracy 准确性 ? %8%1d
79.classification 分类 fVgN8b|&'
80.inspection 检查 D
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81.supervision of counting 监盘 B6;>V`!
82.observation 观察 &o7PB`(l
83.confirmation 函证 Itv cN
84.computation 计算 CshME\
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85.analytical procedures 分析程序 < qab\M0W
86.vouch 核对 us ~cIGm
87.trace 追查 iLJ@oM;2
88.audit sampling 审计抽样 F!g1.49""
89.error 误差 d
(x'\4(K
90.expected error 预期误差 j1qU 4#Y
91.population 总体 BfCM\ij
92.sampling risk 抽样风险 T@{ab1KV
93.non- sampling risk 非抽样风险 Wu<;QY($5
94.sampling unit 抽样单位 ;]0d{
95.statistical sampling 统计抽样 rQlQ^W$=?
96.tolerable error 可容忍误差 KM)f~^
97.the risk of under reliance 信赖不足风险 g 8uq6U
98.the risk of over reliance 信赖过度风险 vf@j d}?
99.the risk of incorrect rejection 误拒风险 q2J|koT
100. the risk of incorrect acceptance 误受风险 n*ShYsc
101.working trial balance 试算平衡表 boCi*]
102.index and cross-referencing 索引和交叉索引 d/F^ez
103.cash receipt 现金收入 [;7zg@Sa
104.cash disbursement 现金支出 IDJ2epW*;
105.bank statement 银行对账单 3M+rFB}tS
106.bank reconciliation 银行存款余额调节表 )`{m |\b
107.balance sheet date 资产负债表日 LxGD=b
108.net realizable value 可变现净值 ~XP|dn}
109.storeroom 仓库 mjg@c|rTG
110.sale invoice 销售发票 T fkGkVR
111.price list 价目表 gED|2%BXb
112.positive confirmation request 积极式询证函 RQ[/s
lg
113.negative confirmation request 消极式询证函 P*?| E@;s`
114.purchase requisition 请购单 L7aVj&xM
115.receiving report 验收报告 ZiQ<SSo:
116.gross margin 毛利 g
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117.manufacturing overhead 制造费用 eGg6wd
118.material requisition 领料单 T
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119.inventory-taking 存货盘点 h%$^s
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120.bond certificate 债券 a%U#PF6
121.stock certificate 股票 8<T~AU8'*
122.audit report 审计报告 mRC3w(W
123.entity 被审计单位 4Eu'_>"a
124.addressee of the audit report 审计报告的收件人 p&V64L:V
125.unqualified opinion 无保留意见 ;92xSe"Ww
126.qualified opinion 保留意见 =H23eOS_#
127.disclaimer of opinion 无法表示意见 e(a,nZF.
128.adverse opinion 否定意见 |>xuH#Q
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A (1)ABC 作业基础成本计算 @iV-pJ-
A (2)absorbed overhead 已吸收制造费用 $\vNS
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A (3)absorption costing 吸收成本计算 9O-~Ws ;
A (4)account 账户,报表 Y DHP-0?
A (5)accounting postulate 会计假设 K-\wx5#l/
A (6)accounting series release 会计公告文件
$V`1<>4
A (7)accounting valuation 会计计价 SPdEO3
A (8)account sale 承销清单 wG7>2*(
A (9)accountability concept 经营责任概念 BF2U$-k4
A (10)accountancy 会计职业 x=xo9wEg
A (11)accountant 会计师 ]i6*$qgma
A (12)accounting 会计 y;fF|t<y
A (13)agency cost 代理成本 $ .$nv~f
A (14)accounting bases 会计基础 N0^SWA|S
A (15)accounting manual 会计手册 4FZR }e\
A (16)accounting period 会计期间 g9JZ#B gZ
A (17)accounting policies 会计方针 5NN;Fw+
A (18)accounting rate of return 会计报酬率 )4qspy3
A (19)accounting reference date 会计参照日 k
Qr
A (20)accounting reference period 会计参照期间 ,q#SAZ/N
A (21)accrual concept 应计概念 LXxQI(RO
A (22)accrual expenses 应计费用 &xB9;v3
A (23)acid test ration 速动比率(酸性测试比率) oz.z>+Q
A (24)acquisition 购置 /D;ugc*3
A (25)acquisition accounting 收购会计 X>uLGr>
A (26)activity based accounting 作业基础成本计算 Q<D_QJ
A (27)adjusting events 调整事项 :w5g!G?z
A (28)administrative expenses 行政管理费 .'H$|"(v
A (29)advice note 发货通知 e~(e&4pb
A (30)amortization 摊销 F5YoEWS
A (31)analytical review 分析性检查 3b0|7@_E
A (32)annual equivalent cost 年度等量成本法 fgj$
u
A (33)annual report and accounts 年度报告和报表 tw<Oy^i
A (34)appraisal cost 检验成本 ulW>8bW&
A (35)appropriation account 盈余分配账户 _6c/,a8;*J
A (36)articles of association 公司章程细则 'a JE+
A (37)assets 资产 Z?=o(hkd
A (38)assets cover 资产保障 R\7r!38
A (39)asset value per share 每股资产价值 j}/).O
A (40)associated company 联营公司 Qb
)c>r
A (41)attainable standard 可达标准 yF6AI@y
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A (42)attributable profit 可归属利润 x`C"Z7t
A (43)audit 审计 ;8&/JS N M
A (44)audit report 审计报告 ?0KIM*
.
A (45)auditing standards 审计准则 CP2wg .
A (46)authorized share capital 额定股本 S _U |w9q
A (47)available hours 可用小时 MbInXv$q2/
A (48)avoidable costs 可避免成本 )7+z/y+[n
B (49)back-to-back loan 易币贷款 }ff^^7_
B (50)backflush accounting 倒退成本计算 HbB8A#u
B (51)bad debts 坏帐 (G./P@/[
B (52)bad debts ratio 坏帐比率 }0anssC
B (53)bank charges 银行手续费 wL:7G
B (54)bank overdraft 银行透支 O>nMeU
B (55)bank reconciliation 银行存款调节表 3J
5,V
B (56)bank statement 银行对账单 DMDtry?1:
B (57)bankruptcy 破产 4\|Q;@f
B (58)basis of apportionment 分摊基础 O#[b NLV
B (59)batch 批量 rA?<\*
B (60)batch costing 分批成本计算 T_UJ?W
B (61)beta factor B(市场)风险因素 U<sGj~"#
B (62)bill 账单 &0bq3JGW
B (63)bill of exchange 汇票 J;wBS w%1
B (64)bill of landing 提单 tl~ZuS/
B (65)bill of materials 用料预计单 7 qn=W
B (66)bill payable 应付票据 z3L=K9)
B (67)bill receivable 应收票据 Pn9;&`t
B (68)bin card 存货记录卡 8pr toCB
B (69)bonus 红利 I2RXw
B (70)book-keeping 薄记 k+"7hf=C|
B (71)Boston classification 波士顿分类 R(&3})VOa
B (72)breakeven chart 保本图 wM7Iu86
B (73)breakeven point 保本点 y*sVimx
B (74)breaking-down time 复位时间 Qt>kythi
B (75)budget 预算 5+
oY c-
B (76)budget center 预算中心 $")Gd@aR
B (77)budget cost allowance 预算成本折让 FMF mn|
B (78)budget manual 预算手册 1c]{rO=taN
B (79)budget period 预算期间 i!UT =
B (80)budgetary control 预算控制 W"vkmk
B (81)budgeted capacity 预算生产能力 E.Th}+
B (82)burden 制造费用 p8-$MF]]6
B (83)business center 经营中心 .L%pWRxA[
B (84)business entity 营业个体 <=6F=u3PtU
B (85)business unit 经营单位 }TZM@{;
B (86)buy-out management 管理性购买产权 {2T u_2>
B (87)by-product 副产品 \zk>cQ
C (88)called-up share capital 催缴股本 45[,LJaMd
C (89)capacity 生产能力 h/:LC 7
C (90)capacity ratios 生产能力比率 OMo /a%`
C (91)capital 资本 z(.,BB[
C (92)capital assets pricing model资本资产计价模式 : 4-pnn
C (93)capital commitment 承诺资本 MxX)&327
C (94)capital employed 已运用的资本 toD!RE
C (95)capital expenditure 资本支出 ~}ifwm'7 a
C (96)capital expenditureauthorization 资本支出核准 iu
mwhb
C (97)capital expenditure control 资本支出控制 3w p@OF_
C (98)capital expenditure proposal资本支出申请 *5s*-^'#!
C (99)capital funding planning 资本基金筹集计划 ]:2Ro:4Yv
C (100)capital gain 资本收益 E'mT%@MOM
C (101)capital investment appraisal资本投资评估 "x;FE<I
C (102)capital maintenance 资本保全 ft@#[Bkx
C (103)capital resource planning 资本资源计划 <1lB[:@%U
C (104)capital surplus 资本盈余 m*iSW]&
C (105)capital turnover 资本周转率 u^^jt(j
C (106)card 记录卡 CXz9bhn<4
C (107)cash 现金 KI*bW e
C (108)cash account 现金账户 T1Z*>(M
C (109)cash book 现金账薄 {0fQE@5@
C (110)cash cow 金牛产品 A@d 2Ukv
C (111)cash flow 现金流量 e&ZH 1^O
C (112)cash discounted 现金贴现 #pW!(tfN^a
C (113)cash flow budget 现金流量预算 Z]2z*XD
C (114)cash flow statement 现金流量表 $K\e
Pfk
C (115)cash ledger 现金分类账 @44*<!da
C (116)cash limit 现金限额 !h}Vz
C (117)CCA 现时成本会计 ,+OVRc
C (118)center 中心 /5epDDP-t5
C (119)changeover time 变更时间 @Ss
W
C (120)chartered entity 特许经济个体 HL$7Ou
C (121)cheque 支票 ~X<$l+5
C (122)cheque register 支票登记薄 wfu`(4
C (123)coin analysis 零钱分类 G#NbLj`h
C (124)classification 分类 tp!eF"v=
C (125)clock card 工时卡 +G!#
/u1
C (126)code 代码 [GK##z'5
C (127)commitment accounting 承诺确认会计 ER&\2,fZ
C (128)common cost 共同成本 Mkt_pr
C (129)company limited byguarantee 有限担保责任公司 NaQ~iY?
C (130)company limited shares 股份有限公司 f0%'4t
C (131)competitive position 竞争能力状况 #^|2PFh5
C (132)concept 概念
OU]"uV<(
C (133)conglomerate 跨行业企业 M1 o@v 0
C (134)consistency concept 一致性概念 @_c&lToj_
C (135)consolidated accounts 合并报表 /']
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C (136)consolidation accounting 合并会计 fU%Mz\t
C (137)consortium 财团 B 2_fCSlg
C (138)contingency plan 应急计划 ,.=7{y~
C (139)contingent liabilities 或有负债 V}2[chbl
C (140)continuous operation 连续生产 N 5{w
C (141)contra 抵消 yF|28KJ
C (142)contract cost 合同成本 r~,3
C (143)contract costing 合同成本计算 apM)$
C (144)contribution 贡献毛益 :]8A;`G}
C (145)contribution centre 贡献中心 Y37qjV
C (146)contribution chart 贡献图 B
'd@ms
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Dcs O~mg
C (148)contribution to salesration 贡献毛益对销售比率 &:g1*+
C (149)control 控制 &h6 `hP_
C (150)control account 控制帐户 7NvRZ!
C (151)control limits 控制限度 >8vq`,e
C (152)controllability concept 可控制概念 +>u 8r&Jw.
C (153)controllable cost 可控制成本 6y?uH;SL
C (154)conversion cost 加工成本 0d~?|Nv -
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 [(8s\>T
C (156)corporate appraisal 公司评估 !T~uxeZ/;
C (157)corporate planning 公司计划 ||7x51-yj
C (158)corporate social reporting 公司社会报告 4@ny%_/
C (159)corporation 股份公司 C4dCaiX
C (160)cost 成本 1guiuR4
C (161)cost account 成本帐户 7g o Rj
C (162)cost accounting 成本会计 4QiV@#o:
C (163)cost accounting manual 成本手册 Pum&