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注会《审计》英语常用词汇 .C+(E@ey A
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1.audit 审计 * Z)j"i
2.attestation 鉴证 K3=0D!D q
3.credibility 可信赖程度 jvR
(e"
4.audit of financial statements 财务报表审计 iC! 6g|]X
5.agreed-upon procedures 执行商定程序 |${ImP
6.high levels of assurance 高水平保证 %52x:qGa
7.compilation 编制 jd5kkX8=
8.reliability 可靠性 .X.6<@$
9.relevance 相关性 oy[ px9Wx
10.professional skepticism 职业谨慎 %}~(%@qB>+
11.objectivity 客观性 O+<
+yQl
12. professional competence 专业胜任能力 9 2D~trn
13.Senior/CPA-in-charge 项目经理 eYkg4 O'
14.audit engagement letter 业务约定书 yEh{9S%6p
15.recurring audit 连续审计 U%BtBPL
16.the client 委托人 3gJZlH5IR
17.change CPA 更换注册会计师 T <k;^iqR
18.the existing CPA 现任注册会计师 >e.KD)qA
19.the successor CPA 后任注册会计师 #M#$2Vt
20.the preceding CPA前任注册会计师 aEa+?6;D
21.issue the audit report 出具审计报告 %`]!atH
22.expert 专家 NZ8X@|N
23.the board of directors 董事会 ?D9iCP~~
24.knowledge of the entity‘ s business 了解被审计单位情况 qZV|}M>P)
25.assess material misstatement risks评估重大错报风险 v}AjW%rB
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ;;CNr_
27.a general knowledge of —— 初步了解―――的情况 o F_r
C[
28.a more knowledge of—— 进一步了解的情况 f2Xn !]o
29.the prior year‘s working papers 以前年度工作底稿 <ycR/X
30.minutes of meeting 会议纪要 ~g#/q~UE
31.business risks 经营风险 Y+$]N:\F\
32.appropriateness 适当性 7cB{Iq0+
33.accounting estimate 会计估计 }$uwAevP{y
34.management representations 管理层声明 1#AxFdm1
35.going concern assumption 持续经营假设 t"J{qfNs
36.audit plan 审计计划 K/}x
'*=
37.significant audit areas 重点审计领域 v,~fG>Y}
38.error 错误 \3K7)o^
39.fraud舞弊 `]4(Z"R
40.modified or additional procedures 修改或追加审计程序 !5[SNr3^
41.misappropriation of assets 侵占资产 >XiT[Ru
42.transactions without substance 虚假交易 't*]6^
43.unusual pressures 异常压力 ve.P{;;Ky
44.the suspected noncompliance 涉嫌存在违法行为 4!96k~d}
45.materialiy 重要性 N.
nGez
46.exceed the materiality level 超过重要性水平 \x4:i\Fx@
47.approach the materiality level 接近重要性水平 *D[yA
48.an acceptably low level 可接受水平 8*B+@`
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 $II~tO
50.misstatements or omissions 错报或漏报 nsV
=
51.aggregate 总计 NZ!I >
52.subsequent events 期后事项 yQ<h>J>
53.adjust the financial statements 调整财务报表 F)imeu
54.perform additional audit procedures 实施追加的审计程序 [C;Neslo
55.audit risk 审计风险 `*kl> }$
56.detection risk 检查风险 `e3$jy@
57.inappropriate audit opinion 不适当的审计意见 HmU6:8V
*Z
58.material misstatement 重大的错报 6<5:m:KE
59.tolerable misstatement 可容忍错报 /S~ =qodS
60.the acceptable level of detection risk 可接受的检查风险 ${wp}<u_
61.assessed level of material misstatement risk 重大错报风险的评估水平 jpW_q+^?
62.simall business 小规模企业 o#z$LT
1dY
63.accounting system 会计系统 ?0JNaf
64.test of control 控制测试 Tj<B;f!u
65.walk-through test 穿行测试 <_=O0 t|6
66.communication 沟通 MujEjD "|
67.flow chart 流程图 <|82)hO
68.reperformance of internal control 重新执行 uT<<G
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69.audit evidence 审计证据 #QSSpsF@
70.substantive procedures 实质性程序 ~MYE8xrId
71.assertions 认定 R4k+
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72.esistence 存在 &u6n5-!v
73.occurrence 发生 a+~b3
74.completeness 完整性 5U]@
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75.rights and obligations 权利和义务 \>n[x;$
76.valuation and allocation 计价和分摊 O2 + K
77.cutoff 截止 E
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78.accuracy 准确性 asmu<
79.classification 分类 4UzXTsjM7
80.inspection 检查 s6_i>
81.supervision of counting 监盘 Z6Kp-z(l3
82.observation 观察 5e7\tBab
83.confirmation 函证 \"Z\Af<
84.computation 计算 15aPoxo>
85.analytical procedures 分析程序 El
:%\hGy
86.vouch 核对 9zCuVUcd$.
87.trace 追查 Zv-1*hhHf
88.audit sampling 审计抽样 mDD96y
89.error 误差 q0vZR"y
90.expected error 预期误差 E:PPb9K
d
91.population 总体 |68/FJZ,5
92.sampling risk 抽样风险 eT(X Ri0
93.non- sampling risk 非抽样风险 aX|(%1r
94.sampling unit 抽样单位 |m@>AbR5dk
95.statistical sampling 统计抽样 y>gw
@+
96.tolerable error 可容忍误差 UK,sMKbl1
97.the risk of under reliance 信赖不足风险 '^[+]
98.the risk of over reliance 信赖过度风险 ) vVf- zU
99.the risk of incorrect rejection 误拒风险 Ss\?SEq
100. the risk of incorrect acceptance 误受风险 EdSUBoWF}
101.working trial balance 试算平衡表 YmjA!n
102.index and cross-referencing 索引和交叉索引
! R3P@,j
103.cash receipt 现金收入 \$ss
104.cash disbursement 现金支出 ]\L+]+u~
105.bank statement 银行对账单 5a
)$:oO!
106.bank reconciliation 银行存款余额调节表 mh SknyqT
107.balance sheet date 资产负债表日 `R.Pz _oe
108.net realizable value 可变现净值 ('\sUZ+5
109.storeroom 仓库 FCKyKn
110.sale invoice 销售发票 87eH~&<1
111.price list 价目表 734n1-F?I%
112.positive confirmation request 积极式询证函 y}|E)
113.negative confirmation request 消极式询证函 aD_7^8>
114.purchase requisition 请购单 oj)(.X<8N
115.receiving report 验收报告 c813NHW
116.gross margin 毛利 Zkqq<
117.manufacturing overhead 制造费用 }4h0{H
118.material requisition 领料单 y
c 8h}`
119.inventory-taking 存货盘点 yaWY>sB
120.bond certificate 债券 Y>
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121.stock certificate 股票 7-~)/7L
122.audit report 审计报告 EYCZuJxv
123.entity 被审计单位 UK*v\TMv
124.addressee of the audit report 审计报告的收件人 ux|
QGT2LY
125.unqualified opinion 无保留意见 83{P7PBQ;]
126.qualified opinion 保留意见 vX}w_Jj>
127.disclaimer of opinion 无法表示意见 zpeCT3Q5O
128.adverse opinion 否定意见 Em5,Zr_
bQwG"N
A (1)ABC 作业基础成本计算 t imY0fx#
A (2)absorbed overhead 已吸收制造费用 `ah|BV
A (3)absorption costing 吸收成本计算
GU/-L<g
A (4)account 账户,报表 #:/
27
A (5)accounting postulate 会计假设 W|uRQA`
A (6)accounting series release 会计公告文件 (uhE'IQ{(
A (7)accounting valuation 会计计价 [/VpvQ'
A (8)account sale 承销清单 ^Qn:#O9
A (9)accountability concept 经营责任概念 ~kSOYvK$'
A (10)accountancy 会计职业 UX<-jY#'V
A (11)accountant 会计师 S $o1Q
A (12)accounting 会计 4gNN "
A (13)agency cost 代理成本 $N;J)
A (14)accounting bases 会计基础 4m"0R\
A (15)accounting manual 会计手册 BGwD{6`U
A (16)accounting period 会计期间 =NI?Jk*iAq
A (17)accounting policies 会计方针 e#mqerpJ
A (18)accounting rate of return 会计报酬率 S?C.:
A (19)accounting reference date 会计参照日 5;XYF0
A (20)accounting reference period 会计参照期间 u U>L (
A (21)accrual concept 应计概念 ,9_O4O%
A (22)accrual expenses 应计费用 ]*lZFP~
A (23)acid test ration 速动比率(酸性测试比率) !cM<&3/
A (24)acquisition 购置 g0}jE%)
A (25)acquisition accounting 收购会计 lcjOBu
A (26)activity based accounting 作业基础成本计算 q5'G]j{,Z
A (27)adjusting events 调整事项 cL;%2TMk
A (28)administrative expenses 行政管理费 ~K<h~TNP
A (29)advice note 发货通知 CYwV]lq:s
A (30)amortization 摊销 ~1twGG_;
A (31)analytical review 分析性检查 8TP~=qU
A (32)annual equivalent cost 年度等量成本法 -;&I S
A (33)annual report and accounts 年度报告和报表 'g'RXC}D>
A (34)appraisal cost 检验成本 vf+z0df
A (35)appropriation account 盈余分配账户 EJb+yy6
A (36)articles of association 公司章程细则 X"r.*fb;N
A (37)assets 资产 DLqH*U
A (38)assets cover 资产保障 7wPI)]$
A (39)asset value per share 每股资产价值 4Y2I'~'
A (40)associated company 联营公司 r Dlu&
A (41)attainable standard 可达标准 tgi%#8ZDpz
XBkaum4j
A (42)attributable profit 可归属利润 rwP)TJh"
A (43)audit 审计 q9j~|GE|
A (44)audit report 审计报告
1r}i[5
A (45)auditing standards 审计准则 |uw48*t
A (46)authorized share capital 额定股本 dzAumWoh
A (47)available hours 可用小时 wCR! bZ w
A (48)avoidable costs 可避免成本 F8{gJaP x
B (49)back-to-back loan 易币贷款 l>pB\<LL
B (50)backflush accounting 倒退成本计算 i$@xb_
B (51)bad debts 坏帐 @SiV3k
B (52)bad debts ratio 坏帐比率 rr1'|
k"
B (53)bank charges 银行手续费 UXdc'i g
B (54)bank overdraft 银行透支 .
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B (55)bank reconciliation 银行存款调节表
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B (56)bank statement 银行对账单 ?YZgH>7"
B (57)bankruptcy 破产 8Q<Nl=g>'
B (58)basis of apportionment 分摊基础 !&g_hmnIF
B (59)batch 批量 a{^z= =
B (60)batch costing 分批成本计算 U]vUa^nG
B (61)beta factor B(市场)风险因素 ?QJx!'Y,p
B (62)bill 账单 jdu6P+_8n
B (63)bill of exchange 汇票 K{/i2^4
B (64)bill of landing 提单 -Pt E+R[A
B (65)bill of materials 用料预计单 *GBV[D[G,
B (66)bill payable 应付票据 Q[K$f %>
B (67)bill receivable 应收票据 F1- "yX1B
B (68)bin card 存货记录卡 6'/Zq
B (69)bonus 红利 A^X\
B (70)book-keeping 薄记 [ij) k@.
B (71)Boston classification 波士顿分类 ,\P|%yv
B (72)breakeven chart 保本图 V*Fy@
B (73)breakeven point 保本点 Xn%7{%;h
B (74)breaking-down time 复位时间 1v.#ndk
B (75)budget 预算 Kb<c||2Nh5
B (76)budget center 预算中心 WKlqm)m@
B (77)budget cost allowance 预算成本折让 \i//Aq
B (78)budget manual 预算手册 3!gz^[!?EN
B (79)budget period 预算期间 |^UQVNJ
B (80)budgetary control 预算控制 w`f66*@Q1
B (81)budgeted capacity 预算生产能力
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B (82)burden 制造费用 {S9gOg
B (83)business center 经营中心 X;6;v]
B (84)business entity 营业个体 #TR!x,Hc
B (85)business unit 经营单位 BF gxa#De
B (86)buy-out management 管理性购买产权 U!o
B (87)by-product 副产品 ^"
g?m
C (88)called-up share capital 催缴股本 ]J!#"m-]
C (89)capacity 生产能力 wdBBx\FP
C (90)capacity ratios 生产能力比率 ojf6@p_
C (91)capital 资本 XdV>6<gf{
C (92)capital assets pricing model资本资产计价模式 1)
2-UT
C (93)capital commitment 承诺资本 \ 9V_[xD+
C (94)capital employed 已运用的资本 S$fS|N3]%
C (95)capital expenditure 资本支出 /ZabY
C (96)capital expenditureauthorization 资本支出核准 Bl6I@w
C (97)capital expenditure control 资本支出控制 2SD
Z
C (98)capital expenditure proposal资本支出申请 RS}_cm
0
C (99)capital funding planning 资本基金筹集计划 9(S=0<
C (100)capital gain 资本收益 db_?da;!`
C (101)capital investment appraisal资本投资评估 xPUukmG:B
C (102)capital maintenance 资本保全 t855|
C (103)capital resource planning 资本资源计划 y|MhV/P04
C (104)capital surplus 资本盈余 {[Ri:^nHgL
C (105)capital turnover 资本周转率 uIO,9> ee
C (106)card 记录卡 tg#jjXV\0p
C (107)cash 现金 ;0oL*d[1Z
C (108)cash account 现金账户 tyW[i8)O}
C (109)cash book 现金账薄 2D"my]FnF
C (110)cash cow 金牛产品 f~P YK
C (111)cash flow 现金流量 O^-QqCZE
C (112)cash discounted 现金贴现 ?r
&~(<^z
C (113)cash flow budget 现金流量预算 ll$mRC
C (114)cash flow statement 现金流量表 a1I-d=]
C (115)cash ledger 现金分类账 Z'k?lkB2i
C (116)cash limit 现金限额 ;ZI8vFb
C (117)CCA 现时成本会计 kDmuj>D
C (118)center 中心 M=;csazN
C (119)changeover time 变更时间 4+d(d
C (120)chartered entity 特许经济个体 #BBDI
C (121)cheque 支票 ETL7|C"
C (122)cheque register 支票登记薄 @"fv[=Xb
C (123)coin analysis 零钱分类 JC~sz^>p\
C (124)classification 分类 CStNCBZ|\
C (125)clock card 工时卡 I$+=Fb'N0
C (126)code 代码 )#\3c,<Y
C (127)commitment accounting 承诺确认会计 DPW^OgL;
C (128)common cost 共同成本 L7rr/D
C (129)company limited byguarantee 有限担保责任公司 dba_(I~y
C (130)company limited shares 股份有限公司 m ne)c[Qn
C (131)competitive position 竞争能力状况 x<!]#**;
C (132)concept 概念 &glh >9:G
C (133)conglomerate 跨行业企业 w]T_%mdk
C (134)consistency concept 一致性概念 jA:'P~`Hj
C (135)consolidated accounts 合并报表 C7m/<
C (136)consolidation accounting 合并会计 WQVU 82b*
C (137)consortium 财团 *:
FS/ir
C (138)contingency plan 应急计划 %{r3"Q=;W
C (139)contingent liabilities 或有负债 `fEzE\\!*
C (140)continuous operation 连续生产 Q!IqvmO
C (141)contra 抵消 W%^!<bFk}m
C (142)contract cost 合同成本 5,f`5'$
C (143)contract costing 合同成本计算 Wkk(6gS,
C (144)contribution 贡献毛益 RE4#a2
C (145)contribution centre 贡献中心 H'!OEZ
C (146)contribution chart 贡献图 ) aMiT
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 -WyB2$!(
C (148)contribution to salesration 贡献毛益对销售比率
g fAWN
C (149)control 控制 _8 K|2$X
C (150)control account 控制帐户 Nes|4Z<
C (151)control limits 控制限度 4x+[?fw
C (152)controllability concept 可控制概念 s1W n.OGR4
C (153)controllable cost 可控制成本 0$Mxu7 /
C (154)conversion cost 加工成本 .0U[nt6
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 z@19gD#8
C (156)corporate appraisal 公司评估 ^hZ0"c
C (157)corporate planning 公司计划 >+i+_^]
C (158)corporate social reporting 公司社会报告 K9&Q@3V
C (159)corporation 股份公司 CfrO1i F
C (160)cost 成本 R'B_YKHBY
C (161)cost account 成本帐户 rBL2A
C (162)cost accounting 成本会计
&