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注会《审计》英语常用词汇 H/Fq'FsQB
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1.audit 审计 eQUm!9)
2.attestation 鉴证
.w `1;o
3.credibility 可信赖程度 Zz
uEw
4.audit of financial statements 财务报表审计 XfXqq[\N
5.agreed-upon procedures 执行商定程序 M)oy3y^&
6.high levels of assurance 高水平保证 G=lket6
7.compilation 编制 FM3DJ?\L-
8.reliability 可靠性 n"1LVJN7
9.relevance 相关性 /Af:{|'$%
10.professional skepticism 职业谨慎 .WR+)^&zz
11.objectivity 客观性 qdFYf/y
12. professional competence 专业胜任能力 B>CG/]
13.Senior/CPA-in-charge 项目经理 J \@yP
14.audit engagement letter 业务约定书 buRK\C
15.recurring audit 连续审计 ^=nJ,-(h_
16.the client 委托人 6-@
X
17.change CPA 更换注册会计师 ;{e ;6Hq
18.the existing CPA 现任注册会计师 ,
LP |M:
19.the successor CPA 后任注册会计师 Z~VSWrw3
20.the preceding CPA前任注册会计师 :Sx
!jx>W
21.issue the audit report 出具审计报告 V+mTo^
22.expert 专家 q+/c+u?=^
23.the board of directors 董事会 xYJ|G=h&A
24.knowledge of the entity‘ s business 了解被审计单位情况 :Z
@!*F
25.assess material misstatement risks评估重大错报风险 6Y|jK<n?H
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 52$7vYMto
27.a general knowledge of —— 初步了解―――的情况 ,rB"ag !
28.a more knowledge of—— 进一步了解的情况 tnbtfG;z#
29.the prior year‘s working papers 以前年度工作底稿 V(%L}0[]
30.minutes of meeting 会议纪要 /\S1p3EW*
31.business risks 经营风险 'Lw4jq
32.appropriateness 适当性 s.E}xv
33.accounting estimate 会计估计 fXPD^}?Ux4
34.management representations 管理层声明 ptS1d$
35.going concern assumption 持续经营假设 \k{UqU+s
36.audit plan 审计计划 l%?D%'afN
37.significant audit areas 重点审计领域 m8q3Pp
38.error 错误 ubn`w=w$
39.fraud舞弊 +6=2B0$
r
40.modified or additional procedures 修改或追加审计程序 6]%79?'A
41.misappropriation of assets 侵占资产 cC_L4
42.transactions without substance 虚假交易 9Se7
1
43.unusual pressures 异常压力 F
j_r
n
44.the suspected noncompliance 涉嫌存在违法行为 f3>8ZB4
45.materialiy 重要性 KB$s7S"=
46.exceed the materiality level 超过重要性水平 MX%D%}N
47.approach the materiality level 接近重要性水平 ^<8
c`k )e
48.an acceptably low level 可接受水平 Y!VYD_'P
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ZI
q!ee
50.misstatements or omissions 错报或漏报 g7*ii
X
51.aggregate 总计 _R!KHi
52.subsequent events 期后事项 +UxhSF
U
53.adjust the financial statements 调整财务报表 :wJ=t/ho
54.perform additional audit procedures 实施追加的审计程序 R6ynL([xh
55.audit risk 审计风险 }nDKSC/[V!
56.detection risk 检查风险 N`tBDl"ld
57.inappropriate audit opinion 不适当的审计意见 0W|}5(C
58.material misstatement 重大的错报 X]J]7\4tF\
59.tolerable misstatement 可容忍错报 !$"DD[~\
60.the acceptable level of detection risk 可接受的检查风险 SCClD6k=V
61.assessed level of material misstatement risk 重大错报风险的评估水平 4
7R4gs#W
62.simall business 小规模企业 !%' 1x2?
63.accounting system 会计系统 D}SYv})Ti
64.test of control 控制测试 IR (6
65.walk-through test 穿行测试 l[EnFbD6
66.communication 沟通 y9?~^pTx
67.flow chart 流程图 3Zm'09A-.
68.reperformance of internal control 重新执行 sN^3bfi!i
69.audit evidence 审计证据 SMr
]Gf.
70.substantive procedures 实质性程序 289@O-
71.assertions 认定 v$R+5_@[l
72.esistence 存在 )P:r;a'
73.occurrence 发生 _~aFzM
74.completeness 完整性 1]HEwTT/1_
75.rights and obligations 权利和义务 2\flTO2Ny
76.valuation and allocation 计价和分摊 _zG9.?'b3
77.cutoff 截止 ?UC3ES
78.accuracy 准确性 :"+/M{qz
79.classification 分类 7tOOruiC
80.inspection 检查 rO]7g
81.supervision of counting 监盘 3PB#m.N<
82.observation 观察 >E;-asD
83.confirmation 函证 |wASeZMO2
84.computation 计算 {*V
CR
85.analytical procedures 分析程序 bkQEfx.
86.vouch 核对 SF.4["$
87.trace 追查 cqzd9L6=
88.audit sampling 审计抽样 6#S}EaWf
89.error 误差 P"dWh;I_
90.expected error 预期误差 adG=L9
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91.population 总体 bT|NZ!V
92.sampling risk 抽样风险 xtef1 8i>
93.non- sampling risk 非抽样风险 MHN?ZHC)
94.sampling unit 抽样单位 Byf5~OC
95.statistical sampling 统计抽样 $vNz^!zgV
96.tolerable error 可容忍误差 jd9GueV*(
97.the risk of under reliance 信赖不足风险 p@H]F<
98.the risk of over reliance 信赖过度风险
y{hy
99.the risk of incorrect rejection 误拒风险 o8+ZgXct
100. the risk of incorrect acceptance 误受风险 Vvuw gJX
101.working trial balance 试算平衡表 )3_I-Ia
102.index and cross-referencing 索引和交叉索引 `8Y&
KVhu
103.cash receipt 现金收入 C:qb-10|A
104.cash disbursement 现金支出 i{8T 8
105.bank statement 银行对账单 i)nb^
106.bank reconciliation 银行存款余额调节表 YNc]x>
107.balance sheet date 资产负债表日 Z:VqBqK
108.net realizable value 可变现净值 6"^Y
n.
109.storeroom 仓库 xOCHP|?
110.sale invoice 销售发票 BU[.P]
111.price list 价目表 "4c
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112.positive confirmation request 积极式询证函 t^HQ=*c
113.negative confirmation request 消极式询证函 7XKPC+)1ya
114.purchase requisition 请购单 %Z@+K_X9x
115.receiving report 验收报告 d,}fp)
116.gross margin 毛利 Z%3]
117.manufacturing overhead 制造费用 x`@!hJc:[e
118.material requisition 领料单 SFrQPdX6V
119.inventory-taking 存货盘点 ;[%_sVIy
120.bond certificate 债券 K31G>k@
121.stock certificate 股票 # Ny
122.audit report 审计报告 ]>R|4K_
123.entity 被审计单位 "(y",!U@
124.addressee of the audit report 审计报告的收件人 3L$_OXx
125.unqualified opinion 无保留意见 8d9&LPv
126.qualified opinion 保留意见 H`/QhE
127.disclaimer of opinion 无法表示意见 ZV}"k_+-
128.adverse opinion 否定意见 l6Hu(.Ls;j
8$O=HE*
A (1)ABC 作业基础成本计算 R<VNbm;
A (2)absorbed overhead 已吸收制造费用 %Gp%l
A (3)absorption costing 吸收成本计算 1iq,Gd-G.
A (4)account 账户,报表 )X{ x\
/N
A (5)accounting postulate 会计假设 {9sA'5
A (6)accounting series release 会计公告文件 qbjBN z
A (7)accounting valuation 会计计价 5mB%Xh;bg
A (8)account sale 承销清单 y9d[-j
;w
A (9)accountability concept 经营责任概念 6AeX$>k+
A (10)accountancy 会计职业 h^klP: Q
A (11)accountant 会计师 {UpHHH:X#
A (12)accounting 会计 wjk-$p
A (13)agency cost 代理成本
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"3
A (14)accounting bases 会计基础 aEr<(x!|"
A (15)accounting manual 会计手册 O$jj&
A (16)accounting period 会计期间 zoXCMBg[
A (17)accounting policies 会计方针 E~?0Yrm F
A (18)accounting rate of return 会计报酬率 o -tc}Aa
A (19)accounting reference date 会计参照日 y+f@8]
A (20)accounting reference period 会计参照期间 <ijf':X=*
A (21)accrual concept 应计概念 _E eH
A (22)accrual expenses 应计费用 '>[l1<d!G
A (23)acid test ration 速动比率(酸性测试比率) ( zQ)EHRD
A (24)acquisition 购置 %VG;vW\V
A (25)acquisition accounting 收购会计 Le3H!9lbc
A (26)activity based accounting 作业基础成本计算 ,4oYKJ$+h
A (27)adjusting events 调整事项 Az4+([
A (28)administrative expenses 行政管理费 `ER">@&
A (29)advice note 发货通知 WAPN,WuW
A (30)amortization 摊销 VXt8y)?a
A (31)analytical review 分析性检查 S,Q!Xb@
A (32)annual equivalent cost 年度等量成本法 Z;kRQ
A (33)annual report and accounts 年度报告和报表 n<
UuVu
A (34)appraisal cost 检验成本 p2T%Zl_
A (35)appropriation account 盈余分配账户 WP, Ll\K)7
A (36)articles of association 公司章程细则 s%h|>l[lKT
A (37)assets 资产 5/j7 C>
A (38)assets cover 资产保障 4|Z;EAFx
A (39)asset value per share 每股资产价值 ;J|sH>i
A (40)associated company 联营公司 PW(
4-H
A (41)attainable standard 可达标准 MhMY"bx8
s*`_Ka57]~
A (42)attributable profit 可归属利润 lSv?!
2
A (43)audit 审计 f,:SI&c\
A (44)audit report 审计报告 i0`<`qSQh
A (45)auditing standards 审计准则 S9~X#tpKe
A (46)authorized share capital 额定股本 pME17 af
A (47)available hours 可用小时 tL0<xGI5^
A (48)avoidable costs 可避免成本 =zw=Jp
B (49)back-to-back loan 易币贷款 <<#-IsT
B (50)backflush accounting 倒退成本计算 4W7
B (51)bad debts 坏帐 H/8H`9S$
B (52)bad debts ratio 坏帐比率 KT1/PW
a
B (53)bank charges 银行手续费 9kmEg$WM
B (54)bank overdraft 银行透支 b-pZrnZ!
B (55)bank reconciliation 银行存款调节表 JCoDe.
B (56)bank statement 银行对账单 *_G(*yAe(
B (57)bankruptcy 破产 ]IbX<
B (58)basis of apportionment 分摊基础 Oax*3TD
B (59)batch 批量 [J0f:&7\
B (60)batch costing 分批成本计算 L ]HtmI
B (61)beta factor B(市场)风险因素 ovv
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B (62)bill 账单 l*^J}oY
B (63)bill of exchange 汇票 KU,KEtf
B (64)bill of landing 提单 #CKPNk
c
B (65)bill of materials 用料预计单 U5 X\RXy~
B (66)bill payable 应付票据 V+#Sb
B (67)bill receivable 应收票据 cM&5SyxiuE
B (68)bin card 存货记录卡 BJGL &N
B (69)bonus 红利 0k]$ he;h
B (70)book-keeping 薄记 h`O"]2
B (71)Boston classification 波士顿分类 Ore>j+
B (72)breakeven chart 保本图 yW::
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B (73)breakeven point 保本点 ^)$
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B (74)breaking-down time 复位时间 r)Q/YzXx*
B (75)budget 预算 8K: R
oR
B (76)budget center 预算中心 -$W#bqvz^
B (77)budget cost allowance 预算成本折让 p;;4b@
B (78)budget manual 预算手册 a=(D`lQ8
B (79)budget period 预算期间 Z(Styn/x
B (80)budgetary control 预算控制 0$RZ~
B (81)budgeted capacity 预算生产能力 0#\K9
|.
B (82)burden 制造费用 ?:@
13wm
B (83)business center 经营中心 YU
=Q`y[k
B (84)business entity 营业个体 Ul"9zTH
B (85)business unit 经营单位 MBy0Ky
B (86)buy-out management 管理性购买产权 a7?z{ssEi
B (87)by-product 副产品 XO[S(q
C (88)called-up share capital 催缴股本 |
'mw
r!
C (89)capacity 生产能力 )`,||sQ
C (90)capacity ratios 生产能力比率 WiDl[l"{9
C (91)capital 资本 C\%T|ZDE
C (92)capital assets pricing model资本资产计价模式 s98Jh(~
C (93)capital commitment 承诺资本 B4tC3r
C (94)capital employed 已运用的资本 'i-6JG%
C (95)capital expenditure 资本支出 MW^(
C (96)capital expenditureauthorization 资本支出核准 3y&N}'R(F
C (97)capital expenditure control 资本支出控制 GnAG'.t-Z
C (98)capital expenditure proposal资本支出申请 N.\?"n
C (99)capital funding planning 资本基金筹集计划 T@K=
*p
C (100)capital gain 资本收益 <x&0a$I
C (101)capital investment appraisal资本投资评估 :P,g,
C (102)capital maintenance 资本保全 z{wW6sgPr
C (103)capital resource planning 资本资源计划 e}@VR<h
C (104)capital surplus 资本盈余 \!O3]k,r
C (105)capital turnover 资本周转率 G6W_)YL
C (106)card 记录卡 VO"/cG;]*
C (107)cash 现金 r"E%U:y3P
C (108)cash account 现金账户 dO?zLc0f
C (109)cash book 现金账薄 '3%J hG)#
C (110)cash cow 金牛产品 W=E+/ZvPt
C (111)cash flow 现金流量 Q#k Sp8
C (112)cash discounted 现金贴现 Iax-~{B3AY
C (113)cash flow budget 现金流量预算 @wv
gMu
C (114)cash flow statement 现金流量表 DIqM\ ><
C (115)cash ledger 现金分类账 %@L[=\
9
C (116)cash limit 现金限额 _v/w
,z
C (117)CCA 现时成本会计 Ux[2 +Cf
C (118)center 中心 h#hx(5"6
C (119)changeover time 变更时间 ;2#9q9(
C (120)chartered entity 特许经济个体 _
MsO2A
C (121)cheque 支票 Bb[WtT}=
C (122)cheque register 支票登记薄 ye<b`bL2.
C (123)coin analysis 零钱分类 WdWMZh
C (124)classification 分类 Zr(4Q9fDo
C (125)clock card 工时卡 x3>ZO.Q
C (126)code 代码 :k; c|MW
C (127)commitment accounting 承诺确认会计 [Sr^CYP(
C (128)common cost 共同成本 $ol]G`+
C (129)company limited byguarantee 有限担保责任公司 ~^{>!wU+
C (130)company limited shares 股份有限公司 $&25hvK,
C (131)competitive position 竞争能力状况 8ln{!,j;
C (132)concept 概念 /EIQMZuYp
C (133)conglomerate 跨行业企业 LoUHStt
C (134)consistency concept 一致性概念 h 8%(,$*
C (135)consolidated accounts 合并报表 <wH"{
G3?
C (136)consolidation accounting 合并会计 hQeGr2gMq
C (137)consortium 财团 )
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C (138)contingency plan 应急计划 h6CAd-\x\
C (139)contingent liabilities 或有负债 -gQtw%
`x
C (140)continuous operation 连续生产 N!PPL"5z
C (141)contra 抵消 @:dn\{Zsea
C (142)contract cost 合同成本 Gye84C2E=
C (143)contract costing 合同成本计算 8AjQPDn+
C (144)contribution 贡献毛益 c>|1%
}"?
C (145)contribution centre 贡献中心 qix$ }(P
C (146)contribution chart 贡献图 G?M<B~}
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 %K`th&331
C (148)contribution to salesration 贡献毛益对销售比率 _2-fH
C (149)control 控制 Z5j\ M
C (150)control account 控制帐户 AZ9;6Df
C (151)control limits 控制限度 ybC0Ee@
C (152)controllability concept 可控制概念 0&~JC>S
C (153)controllable cost 可控制成本 ~xa yGk
C (154)conversion cost 加工成本 7z2Q!0Sz
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 H9\,;kM)
C (156)corporate appraisal 公司评估 a1>Tz
C (157)corporate planning 公司计划 xA'RO-a}h
C (158)corporate social reporting 公司社会报告 =dT
#x
C (159)corporation 股份公司 =Lh8#>T\h
C (160)cost 成本 q90
~)n?
C (161)cost account 成本帐户 Bq5-L}z
C (162)cost accounting 成本会计 \y(ZeNs
C (163)cost accounting manual 成本手册 KqL+R$??"(
C (164)cost accounts calendar 成本报表的日历时间 erQQ_
C (165)cost adjustment 成本调整 p
uZY4}b_
C (166)cost allocation 成本分配 qEvbKy}
C (167)cost apportionment 成本分摊 4C#r=Uw`
C (168)cost attribution 成本归属 %{|67h
C (169)cost audit 成本审计 }Ug O$1
C (170)cost behaviour 成本性态 _,<@II
C (171)cost benefit analysis 成本效益分析 .iV-Y *3<
C (172)cost center 成本中心 Lp7h'|]u
C (173)cost driver 成本动因