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注会《审计》英语常用词汇 ]TBtLU3
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1.audit 审计 {!}F
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2.attestation 鉴证 m
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3.credibility 可信赖程度 %U5P}
4.audit of financial statements 财务报表审计 J,0pe\5
5.agreed-upon procedures 执行商定程序 HS\3)Ooj>
6.high levels of assurance 高水平保证 z_Wm
HB
7.compilation 编制 b-BM"~N'
8.reliability 可靠性 |ck
ZyDA
9.relevance 相关性 9rTz N
10.professional skepticism 职业谨慎 O~h94 B`
11.objectivity 客观性 @q+cmJKv
12. professional competence 专业胜任能力 +~
3w5.8
13.Senior/CPA-in-charge 项目经理 cK[R1 ReH
14.audit engagement letter 业务约定书 97Zk
P=Cq
15.recurring audit 连续审计 n</k/Mk}
16.the client 委托人 s~LZOPN
17.change CPA 更换注册会计师 B6ed,($&
18.the existing CPA 现任注册会计师 6h2x~@
19.the successor CPA 后任注册会计师 ,](v?v.[4
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 Any Zi'
22.expert 专家 X
a"XB
23.the board of directors 董事会 \5Vp6^
24.knowledge of the entity‘ s business 了解被审计单位情况 z1f^p7$M?
25.assess material misstatement risks评估重大错报风险 uNe}"hs
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 ,@Fgr(?'`>
27.a general knowledge of —— 初步了解―――的情况 _{e&@d
28.a more knowledge of—— 进一步了解的情况 0R
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29.the prior year‘s working papers 以前年度工作底稿 *D?((_+
30.minutes of meeting 会议纪要 r(:
8!=~K
31.business risks 经营风险 3}B5hht"D
32.appropriateness 适当性 S<eZ d./p6
33.accounting estimate 会计估计 4=Tpi`
34.management representations 管理层声明 5pRY&6So
35.going concern assumption 持续经营假设 [jl2\3*
36.audit plan 审计计划 -BA"3 S
37.significant audit areas 重点审计领域 EO#gUv
38.error 错误
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39.fraud舞弊 Vk-W8[W 7
40.modified or additional procedures 修改或追加审计程序 1C_'H.q<=
41.misappropriation of assets 侵占资产 )L |tn
42.transactions without substance 虚假交易 m~u|VgD
43.unusual pressures 异常压力 (Sth:{;
44.the suspected noncompliance 涉嫌存在违法行为 T?X^0UdJj
45.materialiy 重要性 ':l"mkd+`
46.exceed the materiality level 超过重要性水平 A\".t=+7
47.approach the materiality level 接近重要性水平 Y*@|My`
48.an acceptably low level 可接受水平 7E$eN8H
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 >ik1]!j]Lv
50.misstatements or omissions 错报或漏报 ybZ}
51.aggregate 总计 J` w
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52.subsequent events 期后事项 <ROpuY\!l
53.adjust the financial statements 调整财务报表 v%lv8Lar'
54.perform additional audit procedures 实施追加的审计程序 IQ3n@
55.audit risk 审计风险 `n
3FT=
56.detection risk 检查风险 -a
*NbH
57.inappropriate audit opinion 不适当的审计意见 P*pbwV#|
58.material misstatement 重大的错报 Zc-#;/b3T
59.tolerable misstatement 可容忍错报 }{ n\tzR
60.the acceptable level of detection risk 可接受的检查风险 dh&W;zs
61.assessed level of material misstatement risk 重大错报风险的评估水平 tC&fAE:S
62.simall business 小规模企业 b.#^sm//
63.accounting system 会计系统 8+"10q-
64.test of control 控制测试 3->,So0Y
65.walk-through test 穿行测试 B?SNea,I4
66.communication 沟通 Yeqvv
67.flow chart 流程图 RcgRaQ2^
68.reperformance of internal control 重新执行 }>V/H]B
69.audit evidence 审计证据 E{uf\Fc
70.substantive procedures 实质性程序 G%a] j
71.assertions 认定 ZA0i)(j*Mn
72.esistence 存在 6m9 7_NRO
73.occurrence 发生 %=V" CJ$|
74.completeness 完整性 0$tjNye
75.rights and obligations 权利和义务 d CE\^q[{
76.valuation and allocation 计价和分摊 s=MT,
77.cutoff 截止 vQUZVq5M
78.accuracy 准确性 |/VL35b
79.classification 分类 75ZH
80.inspection 检查 #(6) ^ (
81.supervision of counting 监盘 7_DG 5n
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82.observation 观察 R|iEv t
83.confirmation 函证 )s7bJjT0=X
84.computation 计算 N31?9GE
85.analytical procedures 分析程序 7Rnm%8?T
86.vouch 核对 a mqOxb
87.trace 追查 & g:%*>7P
88.audit sampling 审计抽样 P/ci/y_1
89.error 误差 5C/2b.-[
90.expected error 预期误差 lW
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91.population 总体 O#Z/+\U
92.sampling risk 抽样风险 3:lDL2
93.non- sampling risk 非抽样风险 Go 1(@
94.sampling unit 抽样单位 dIk'pA^d
95.statistical sampling 统计抽样 Jen%}\
96.tolerable error 可容忍误差 GM](=|F
97.the risk of under reliance 信赖不足风险 Q
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98.the risk of over reliance 信赖过度风险 jyiFM5&
99.the risk of incorrect rejection 误拒风险 8lwFAiC8
100. the risk of incorrect acceptance 误受风险 0#QKVZq2>
101.working trial balance 试算平衡表 r}
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102.index and cross-referencing 索引和交叉索引 'w(y
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103.cash receipt 现金收入 _#!U"hkH
104.cash disbursement 现金支出 :[xvlW29
105.bank statement 银行对账单 vt.P*Z5
106.bank reconciliation 银行存款余额调节表 f ba&`
107.balance sheet date 资产负债表日 zG#
wu
108.net realizable value 可变现净值 j$Nf%V 6Y
109.storeroom 仓库 mQ}Gh_'ps
110.sale invoice 销售发票 ca(U!T68
111.price list 价目表 ?6f7ld5
112.positive confirmation request 积极式询证函 >SoO4i8
113.negative confirmation request 消极式询证函 rfs (#
114.purchase requisition 请购单 6\4Z\82
115.receiving report 验收报告 "(,2L,Zh
116.gross margin 毛利 ZqQ*}l5
117.manufacturing overhead 制造费用 O2.'-
118.material requisition 领料单 7X}TB\N1
119.inventory-taking 存货盘点 Z\Z,,g+WL
120.bond certificate 债券 WuM C^
121.stock certificate 股票 CvK3H\.&;k
122.audit report 审计报告 abi[jxCG
123.entity 被审计单位 Z~p!C/B
124.addressee of the audit report 审计报告的收件人 ,[isib3
125.unqualified opinion 无保留意见 ~U$":~H[
126.qualified opinion 保留意见 v^SsoX>WMH
127.disclaimer of opinion 无法表示意见 R`#W wx>b
128.adverse opinion 否定意见 E1 |<Pt
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A (1)ABC 作业基础成本计算 sWHyL(C@
A (2)absorbed overhead 已吸收制造费用 m`y9Cuk
A (3)absorption costing 吸收成本计算 sb^mLH] 3
A (4)account 账户,报表 #f{lC0~vA
A (5)accounting postulate 会计假设 *%!M4&
A (6)accounting series release 会计公告文件 6Ps.E
A (7)accounting valuation 会计计价 #G#g|x*V
A (8)account sale 承销清单 #DFp[\)1
A (9)accountability concept 经营责任概念 %2"J:0j
A (10)accountancy 会计职业 yK1ie
A (11)accountant 会计师 +q{[\#t5
A (12)accounting 会计 $6h*lT<
A (13)agency cost 代理成本 m\ S\3n
A (14)accounting bases 会计基础 7Xg?U'X
A (15)accounting manual 会计手册 "(`2eXRn
A (16)accounting period 会计期间 m%QSapV
A (17)accounting policies 会计方针 1%~[rnQ
A (18)accounting rate of return 会计报酬率 6L9,'Bg
A (19)accounting reference date 会计参照日 ST
Z]8cw
A (20)accounting reference period 会计参照期间 P4k;O?y
A (21)accrual concept 应计概念 BT,b-=
;J-
A (22)accrual expenses 应计费用 :
Q_3hK
A (23)acid test ration 速动比率(酸性测试比率) tfYB _N
A (24)acquisition 购置 RWKH%C[Yd
A (25)acquisition accounting 收购会计 BRS#Fl:
A (26)activity based accounting 作业基础成本计算 NHm]`R,
A (27)adjusting events 调整事项 h
Dk)Qg
A (28)administrative expenses 行政管理费 bsS:"/?>
A (29)advice note 发货通知 mchJmZ{A
A (30)amortization 摊销 g(Yb^'X/
A (31)analytical review 分析性检查 &~~wX,6+
A (32)annual equivalent cost 年度等量成本法 ZmEEj-*7s
A (33)annual report and accounts 年度报告和报表 "OmD@
EMT
A (34)appraisal cost 检验成本 $s-Y%gc
A (35)appropriation account 盈余分配账户 `~#<&w
A (36)articles of association 公司章程细则 SA;#aj}rV
A (37)assets 资产 z6*<V5<7
A (38)assets cover 资产保障 s?rBE.g@}
A (39)asset value per share 每股资产价值 0w=R_C)
s
A (40)associated company 联营公司 b2C`g]ibQ
A (41)attainable standard 可达标准 u92^(|
zMi; A6
A (42)attributable profit 可归属利润 #_i`#d)
A (43)audit 审计 !do?~$Og
A (44)audit report 审计报告 .}B(&*9,v
A (45)auditing standards 审计准则 0bS|fMgc
A (46)authorized share capital 额定股本 ;dR=tAf0$Q
A (47)available hours 可用小时 BU|#e5
A (48)avoidable costs 可避免成本 T/1gI9X
B (49)back-to-back loan 易币贷款 =(HeF.!
B (50)backflush accounting 倒退成本计算 3g~'5Ao
B (51)bad debts 坏帐 Lel|,mc`k2
B (52)bad debts ratio 坏帐比率 Jh&~ToF
!
B (53)bank charges 银行手续费 XH}'w9VynR
B (54)bank overdraft 银行透支 c; 2#,m^
B (55)bank reconciliation 银行存款调节表 Wb}c=hZv
B (56)bank statement 银行对账单 Ztr Cv?
B (57)bankruptcy 破产 tDg}Ys=4K>
B (58)basis of apportionment 分摊基础 k,yZ[n|`
B (59)batch 批量 eW J`$"z
B (60)batch costing 分批成本计算 f+_h !j
B (61)beta factor B(市场)风险因素 FRu]k
Zv2
B (62)bill 账单 yQ,{p@#X8
B (63)bill of exchange 汇票 sEJC-$
B (64)bill of landing 提单 **3 z;58
i
B (65)bill of materials 用料预计单 QX4ai3v
B (66)bill payable 应付票据 6( CDNMzj
B (67)bill receivable 应收票据 1KM`i
B (68)bin card 存货记录卡 Uu 8,@W+
B (69)bonus 红利 ~`M\Ir
B (70)book-keeping 薄记 @a:>$t
B (71)Boston classification 波士顿分类 VHJM*&5
B (72)breakeven chart 保本图 4%nE*H%
B (73)breakeven point 保本点 R_XR4)(<
B (74)breaking-down time 复位时间 a2'^8
;U*_
B (75)budget 预算 C?Bl{4-P}*
B (76)budget center 预算中心 w-wV3Q6X
B (77)budget cost allowance 预算成本折让 eq(am%3~
B (78)budget manual 预算手册 ZOCDA2e(j
B (79)budget period 预算期间 T&4qw(\G
B (80)budgetary control 预算控制 FC i U
B (81)budgeted capacity 预算生产能力 N ,8/Y
B (82)burden 制造费用 jB{4\)
B (83)business center 经营中心 Qham^
B (84)business entity 营业个体 gL_Y,A~Q{
B (85)business unit 经营单位 8>,jpAN}r
B (86)buy-out management 管理性购买产权 (bsXo
q
B (87)by-product 副产品 u/cg|]x&T
C (88)called-up share capital 催缴股本 )E@A0 W
C (89)capacity 生产能力 V=:'SL*3|
C (90)capacity ratios 生产能力比率 4RSHZAJg
C (91)capital 资本 ])xx<5Jt4
C (92)capital assets pricing model资本资产计价模式 v\m ]A1
C (93)capital commitment 承诺资本 S;$-''o?9
C (94)capital employed 已运用的资本 TT=b79k
C (95)capital expenditure 资本支出 %3NqSiMs
C (96)capital expenditureauthorization 资本支出核准 UfN&v >8f
C (97)capital expenditure control 资本支出控制 8!Vl
C (98)capital expenditure proposal资本支出申请 .pvi!NnL-
C (99)capital funding planning 资本基金筹集计划 > ;/l)qk,
C (100)capital gain 资本收益 _?OW0x4
C (101)capital investment appraisal资本投资评估 Jn{OWw2
C (102)capital maintenance 资本保全 |B?27PD
C (103)capital resource planning 资本资源计划
GB$;n?
C (104)capital surplus 资本盈余 $s9Vrw0Z
C (105)capital turnover 资本周转率 dZi"$ g
C (106)card 记录卡 yzqVz_Fi*W
C (107)cash 现金
b0lq\9
C (108)cash account 现金账户 VeW>[08
C (109)cash book 现金账薄 5$V_Hj
C (110)cash cow 金牛产品 tmQH|'>>
C (111)cash flow 现金流量 N5a*7EJv+
C (112)cash discounted 现金贴现 :2
*g~6
C (113)cash flow budget 现金流量预算 vI>>\.ED
C (114)cash flow statement 现金流量表 -r-k_6QP
C (115)cash ledger 现金分类账 zT!drq: x
C (116)cash limit 现金限额 |&RU/ a
C (117)CCA 现时成本会计 6@rMtQfI
C (118)center 中心 e" St_z(
C (119)changeover time 变更时间 C?lcGt!H
C (120)chartered entity 特许经济个体
TWA-.>c
C (121)cheque 支票 /Mvf8v
C (122)cheque register 支票登记薄 0u;4%}pD
C (123)coin analysis 零钱分类 a!=D [Gz*5
C (124)classification 分类 .&DhN#EN0
C (125)clock card 工时卡 7Zlw^'q$:L
C (126)code 代码 eAE`#t
C (127)commitment accounting 承诺确认会计 7 @D@ucL
C (128)common cost 共同成本 `$ 6rz
C (129)company limited byguarantee 有限担保责任公司 HMSO=)@+
C (130)company limited shares 股份有限公司 L7dd(^
C (131)competitive position 竞争能力状况 vX/T3WV
C (132)concept 概念
/;o
X)]W
C (133)conglomerate 跨行业企业 Xu%'Z".>:
C (134)consistency concept 一致性概念 59h)-^!
C (135)consolidated accounts 合并报表
ML|FQ
C (136)consolidation accounting 合并会计 `@`CG[-9
C (137)consortium 财团 be.*#[
C (138)contingency plan 应急计划 e )d`pQ6
C (139)contingent liabilities 或有负债 <g$~1fa
C (140)continuous operation 连续生产 4 o Fel.o
C (141)contra 抵消 <0Xf9a8>
C (142)contract cost 合同成本 5>[u `
C (143)contract costing 合同成本计算 1q7|OWFT
C (144)contribution 贡献毛益 Zy`m!]G]80
C (145)contribution centre 贡献中心 h2G$@8t}I
C (146)contribution chart 贡献图 9Z4nAc
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ]n6#VTz*
C (148)contribution to salesration 贡献毛益对销售比率 8Vr%n2M
C (149)control 控制 AE[b
},-[
C (150)control account 控制帐户 _852H$H\
C (151)control limits 控制限度 JMC. w!
C (152)controllability concept 可控制概念 4h|c<-`>t
C (153)controllable cost 可控制成本 0Tx6zO
C (154)conversion cost 加工成本 F1*>y
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ZOh`(})hy
C (156)corporate appraisal 公司评估 !|^|,"A)
C (157)corporate planning 公司计划 IG2r#N|C#
C (158)corporate social reporting 公司社会报告 H?yK~bGQ
C (159)corporation 股份公司 MTuV^0%jD
C (160)cost 成本 CsGx@\jN
C (161)cost account 成本帐户 Hj^1or3R]
C (162)cost accounting 成本会计 H\ F:95
C (163)cost accounting manual 成本手册 KcWN,!G
C (164)cost accounts calendar 成本报表的日历时间 0X6YdW _2X
C (165)cost adjustment 成本调整 V%rzk*LA
C (166)cost allocation 成本分配 ag [ZW
C (167)cost apportionment 成本分摊 Fs9!S a7v
C (168)cost attribution 成本归属 f6hnTbJ
C (169)cost audit 成本审计 +$ 'Zf0U
C (170)cost behaviour 成本性态 hOjk3
k
C (171)cost benefit analysis 成本效益分析 oB(?_No7
C (172)cost center 成本中心 u^^[Q2LDU}
C (173)cost driver 成本动因