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注会《审计》英语常用词汇 U[ O!&:6
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1.audit 审计 KZ/^gR\d
2.attestation 鉴证 2+Y`pz47W
3.credibility 可信赖程度 "=TTsxyM6P
4.audit of financial statements 财务报表审计 #w?%&,Kp
5.agreed-upon procedures 执行商定程序 A(sx5Ynp
6.high levels of assurance 高水平保证 hahD.P<
7.compilation 编制 `TR9GWU+B
8.reliability 可靠性 ZZJ"Ny.2
9.relevance 相关性 2<. /HH*f
10.professional skepticism 职业谨慎 /@}# KP=
11.objectivity 客观性 9@>hm>g.
12. professional competence 专业胜任能力 r|BKp,u9
13.Senior/CPA-in-charge 项目经理 &MLhCekY
14.audit engagement letter 业务约定书 7
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15.recurring audit 连续审计 Y0C<b*!"ST
16.the client 委托人 @ y2Bq['
17.change CPA 更换注册会计师 {ZI6!zh'
18.the existing CPA 现任注册会计师 -ns a3P
19.the successor CPA 后任注册会计师 {"AYOc>2|
20.the preceding CPA前任注册会计师 ~(P\F&A(&
21.issue the audit report 出具审计报告 O.
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22.expert 专家 -@?>nLQb
23.the board of directors 董事会 sWzXl~JbF
24.knowledge of the entity‘ s business 了解被审计单位情况 Vk=<,<BB
25.assess material misstatement risks评估重大错报风险 A/6nVn
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 f5XcBW9E
27.a general knowledge of —— 初步了解―――的情况 `X03Q[:q"[
28.a more knowledge of—— 进一步了解的情况 *jSc&{s~
29.the prior year‘s working papers 以前年度工作底稿 nE$ V<Co}
30.minutes of meeting 会议纪要 ebwoMG,B-
31.business risks 经营风险 7ib<Cb>K
32.appropriateness 适当性 z9c=e46O
33.accounting estimate 会计估计 =U|SK"oO
34.management representations 管理层声明 U.} =j'Us+
35.going concern assumption 持续经营假设 5fv6R
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36.audit plan 审计计划 D4S?bZFHo
37.significant audit areas 重点审计领域 Ybiz]1d
38.error 错误 K4L#%KUPW
39.fraud舞弊 j-E>*N}-_
40.modified or additional procedures 修改或追加审计程序 iEO2Bil]
41.misappropriation of assets 侵占资产 aV#;o9H{
42.transactions without substance 虚假交易 ZlXs7
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43.unusual pressures 异常压力 ptfADG
44.the suspected noncompliance 涉嫌存在违法行为 4B>|Wft{p]
45.materialiy 重要性 !H.lVA
46.exceed the materiality level 超过重要性水平 QZP;k!"w
47.approach the materiality level 接近重要性水平 56aJE
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48.an acceptably low level 可接受水平 WuXRL}!\,
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 K`2DhJC
50.misstatements or omissions 错报或漏报 bTKxv<
51.aggregate 总计 vxZUtyJfe
52.subsequent events 期后事项 01w/,r
53.adjust the financial statements 调整财务报表 @}RyW&1Z
54.perform additional audit procedures 实施追加的审计程序 ~/[N)RFD
55.audit risk 审计风险 hzVO.Q*
56.detection risk 检查风险 LM`#S/h
57.inappropriate audit opinion 不适当的审计意见 1#RA+d(
58.material misstatement 重大的错报 WL]'lSHa
59.tolerable misstatement 可容忍错报 K?eo)|4)DB
60.the acceptable level of detection risk 可接受的检查风险 ;!Bkk9r"H
61.assessed level of material misstatement risk 重大错报风险的评估水平 i<![i5uAI
62.simall business 小规模企业 `N,Jiw;bw
63.accounting system 会计系统 '*.};t~;"d
64.test of control 控制测试 2l%iXK[
65.walk-through test 穿行测试 5n#&Hjb*F0
66.communication 沟通 |,f6c
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67.flow chart 流程图 Ds/zl Z
68.reperformance of internal control 重新执行 j
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69.audit evidence 审计证据
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70.substantive procedures 实质性程序 J(L$pIM
71.assertions 认定 P1jkoJ
72.esistence 存在 }k~0R-m
73.occurrence 发生 $o^}<)DW
74.completeness 完整性 l)bUHh5[
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 '1
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77.cutoff 截止 8b
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78.accuracy 准确性 XRin~wz|S
79.classification 分类 =^}2 /vA
80.inspection 检查 '93&?
81.supervision of counting 监盘 U:(t9NX
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82.observation 观察 s#sXr
83.confirmation 函证 #SOe&W5
84.computation 计算 93,ExgFt
85.analytical procedures 分析程序 M?97F!\U
86.vouch 核对 nQC[[G*x
87.trace 追查 nV1,
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88.audit sampling 审计抽样 dD!SgK [Jv
89.error 误差 3e:y?hpeL
90.expected error 预期误差 $
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91.population 总体 J0o[WD$Ax
92.sampling risk 抽样风险 y3GIR
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93.non- sampling risk 非抽样风险 ~yg9ZM
94.sampling unit 抽样单位 ]5CFL$_Q{
95.statistical sampling 统计抽样 `WL*Jb
96.tolerable error 可容忍误差 v4zARE9#
97.the risk of under reliance 信赖不足风险 z@}~2K
98.the risk of over reliance 信赖过度风险 VI{1SIhfa
99.the risk of incorrect rejection 误拒风险 B7C6Ma
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100. the risk of incorrect acceptance 误受风险 V00zk`PH
101.working trial balance 试算平衡表 &bNj
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102.index and cross-referencing 索引和交叉索引 0&@6NW&Mu
103.cash receipt 现金收入 &aU+6'+QXB
104.cash disbursement 现金支出 sa])^mkq(
105.bank statement 银行对账单 >@o*v*25
106.bank reconciliation 银行存款余额调节表 wz57.e!Me=
107.balance sheet date 资产负债表日 !LA#c'
108.net realizable value 可变现净值 |,crQ'N'
109.storeroom 仓库 *G38N]|u6
110.sale invoice 销售发票 2
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111.price list 价目表 XafyI*pOX
112.positive confirmation request 积极式询证函 3m'6 cMQ
113.negative confirmation request 消极式询证函 }M@ pdE
114.purchase requisition 请购单 }K\_N]#6n
115.receiving report 验收报告 :4dili4|/
116.gross margin 毛利 Y,r2m nq
117.manufacturing overhead 制造费用 *BV .zbGm
118.material requisition 领料单 )sr]}S0
119.inventory-taking 存货盘点 t<=L&:<N
120.bond certificate 债券 ;DOz92X94
121.stock certificate 股票 Gy5W;,$q
122.audit report 审计报告 *9PQJeyR
123.entity 被审计单位 4+0Zj+
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124.addressee of the audit report 审计报告的收件人 K
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125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 rv[\2@}
127.disclaimer of opinion 无法表示意见 l%O-c}X
128.adverse opinion 否定意见 {_JLmyaerZ
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A (1)ABC 作业基础成本计算 <f%9w]
A (2)absorbed overhead 已吸收制造费用 uo^>95lkv
A (3)absorption costing 吸收成本计算 3ml|`S
A (4)account 账户,报表 4C$,X!kzF
A (5)accounting postulate 会计假设 R.7"ZG
A (6)accounting series release 会计公告文件 okW3V}/x/z
A (7)accounting valuation 会计计价 gVc[`(@h
A (8)account sale 承销清单 ~Hq
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A (9)accountability concept 经营责任概念 @NF8?>!
A (10)accountancy 会计职业 FWj~bn
A (11)accountant 会计师 uE2Yn`Ha
A (12)accounting 会计 ,DjZDw
A (13)agency cost 代理成本 (.cT<(TB
A (14)accounting bases 会计基础 h0`)=
A (15)accounting manual 会计手册 cjL!$OE6
A (16)accounting period 会计期间 Zo`^pQS
A (17)accounting policies 会计方针 @UA>6F
A (18)accounting rate of return 会计报酬率 6m]L{ buP
A (19)accounting reference date 会计参照日 kF5}S8B
A (20)accounting reference period 会计参照期间 n\ZFPXP
A (21)accrual concept 应计概念 )c*~Y=f
A (22)accrual expenses 应计费用 pGC`HTo|
A (23)acid test ration 速动比率(酸性测试比率) wsARH>Vz
A (24)acquisition 购置 6\bbP>ql
A (25)acquisition accounting 收购会计 (8{Z@
A (26)activity based accounting 作业基础成本计算 ?'%&2M zM
A (27)adjusting events 调整事项 _VJb i,V
A (28)administrative expenses 行政管理费 aCanDMcBnq
A (29)advice note 发货通知 >2rFURcD
A (30)amortization 摊销 a36<S0R
A (31)analytical review 分析性检查
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A (32)annual equivalent cost 年度等量成本法 3ySnA AG
A (33)annual report and accounts 年度报告和报表 v-kH7H"z
A (34)appraisal cost 检验成本 NO&OuiN
A (35)appropriation account 盈余分配账户 #
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A (36)articles of association 公司章程细则 /swTn1<Y
A (37)assets 资产 I|.B-$gH
A (38)assets cover 资产保障 m=R4A4Y7
A (39)asset value per share 每股资产价值 </fnbyGR
A (40)associated company 联营公司 Yv{AoL~
A (41)attainable standard 可达标准 ,UP6.C14
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A (42)attributable profit 可归属利润 XDn$=`2
A (43)audit 审计 q/[)mr|~
A (44)audit report 审计报告 Deam%)bXM]
A (45)auditing standards 审计准则 qAU]}Et/
A (46)authorized share capital 额定股本 0-5:"SN'
A (47)available hours 可用小时 w9 NUm
A (48)avoidable costs 可避免成本 mr*zl*
B (49)back-to-back loan 易币贷款 `@ObM[0p(
B (50)backflush accounting 倒退成本计算 T57S!CJ^$5
B (51)bad debts 坏帐 Nb$ )YMbA
B (52)bad debts ratio 坏帐比率 %VdJ<=@
B (53)bank charges 银行手续费 :( `Q4D~l
B (54)bank overdraft 银行透支 /A>/
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B (55)bank reconciliation 银行存款调节表 GVg0)}
B (56)bank statement 银行对账单 fF9vV.
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B (57)bankruptcy 破产 -Ju!2by
B (58)basis of apportionment 分摊基础 E$G8-
B (59)batch 批量 KT8F
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B (60)batch costing 分批成本计算 Jlzhn#5c-
B (61)beta factor B(市场)风险因素 |h3YL!
B (62)bill 账单 g><sZqj8tt
B (63)bill of exchange 汇票 ;%U`P8b!
B (64)bill of landing 提单 G~_dSa@g G
B (65)bill of materials 用料预计单 hGpaHY>My
B (66)bill payable 应付票据 /g_}5s-Z
B (67)bill receivable 应收票据 6L2.88 i
B (68)bin card 存货记录卡 7~IAgjo,@
B (69)bonus 红利 old}}>_
B (70)book-keeping 薄记 OaEOk57%de
B (71)Boston classification 波士顿分类 Q{>{ e3z}
B (72)breakeven chart 保本图 4g6d6~098;
B (73)breakeven point 保本点 F`3I~(
B (74)breaking-down time 复位时间 6l50IWj,T
B (75)budget 预算 1|zo-'y
B (76)budget center 预算中心 :+u?A
B (77)budget cost allowance 预算成本折让 O=yUAAD$
B (78)budget manual 预算手册 <AB]FBo(
B (79)budget period 预算期间 `InS8PLr
B (80)budgetary control 预算控制 Oh|Hy/&6W
B (81)budgeted capacity 预算生产能力 \}cEHLq
B (82)burden 制造费用 /{Nx%PqL
B (83)business center 经营中心 xL mo?Y*
B (84)business entity 营业个体 N!,@}s
B (85)business unit 经营单位 s]}P
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B (86)buy-out management 管理性购买产权 ~*H!zKIx
B (87)by-product 副产品 [1N*mY;
C (88)called-up share capital 催缴股本 7VR+EV
C (89)capacity 生产能力 +4)Kc9S#
C (90)capacity ratios 生产能力比率 VG)kPKoi
C (91)capital 资本 $oh}!Smt
C (92)capital assets pricing model资本资产计价模式 @o_-UsUX
C (93)capital commitment 承诺资本 x;kW }U
C (94)capital employed 已运用的资本 GUMO;rZs
C (95)capital expenditure 资本支出 Jz3u r)|
C (96)capital expenditureauthorization 资本支出核准 A9[l5E
C (97)capital expenditure control 资本支出控制 c$>Tfa'H
C (98)capital expenditure proposal资本支出申请 @c5TSHSL.
C (99)capital funding planning 资本基金筹集计划 'sJYt^
C (100)capital gain 资本收益 UE*M\r<
C (101)capital investment appraisal资本投资评估 edA.Va|0
C (102)capital maintenance 资本保全 'b%S3)}
C (103)capital resource planning 资本资源计划 p*vEVo
C (104)capital surplus 资本盈余 |o6B:NH,rg
C (105)capital turnover 资本周转率 ZMoN
C (106)card 记录卡 ,\ov$biL
C (107)cash 现金 IRD?.K]*
C (108)cash account 现金账户 bz,C%HFA
C (109)cash book 现金账薄 RH~KaV3
C (110)cash cow 金牛产品 U@DIO/C,m`
C (111)cash flow 现金流量 9z,V]v=
C (112)cash discounted 现金贴现 OTSbhI'v
C (113)cash flow budget 现金流量预算 H:2#/1Oz>
C (114)cash flow statement 现金流量表 V
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C (115)cash ledger 现金分类账 EE-jU<>|
C (116)cash limit 现金限额 R0
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C (117)CCA 现时成本会计 F
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C (118)center 中心 d'q,:="c
C (119)changeover time 变更时间 BlMc<k
C (120)chartered entity 特许经济个体 hj s[$,1
C (121)cheque 支票 3y<;fdS7
C (122)cheque register 支票登记薄 "/g/Lc
C (123)coin analysis 零钱分类 i#=s_v8
C (124)classification 分类 83e{rcs
C (125)clock card 工时卡 ^*`hJ48u
C (126)code 代码 Xb.
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C (127)commitment accounting 承诺确认会计 CB:G4VqOT
C (128)common cost 共同成本 8 Zhx&
C (129)company limited byguarantee 有限担保责任公司 [ lW~v:W
C (130)company limited shares 股份有限公司 v?vm-e
C (131)competitive position 竞争能力状况 '+JU(x{CCl
C (132)concept 概念 [HLXWu3
C (133)conglomerate 跨行业企业 @WED
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C (134)consistency concept 一致性概念 .Xqe]cax%
C (135)consolidated accounts 合并报表 ET.c8K1f
C (136)consolidation accounting 合并会计 %dw@;IZ#8{
C (137)consortium 财团 @FU9!
C (138)contingency plan 应急计划 cA
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C (139)contingent liabilities 或有负债 EA) K"C
C (140)continuous operation 连续生产 n j0!
C (141)contra 抵消 Z]jm.'@
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C (142)contract cost 合同成本 W!MO}0s
C (143)contract costing 合同成本计算 S&^i*R4]
C (144)contribution 贡献毛益 GAI(=
C (145)contribution centre 贡献中心 f_I6g uDPz
C (146)contribution chart 贡献图 -T$%MX
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ~|QhWgq
C (148)contribution to salesration 贡献毛益对销售比率 ?H3Ls~R
C (149)control 控制 s"gNHp.oF
C (150)control account 控制帐户 gn4+$ f~w
C (151)control limits 控制限度 *.qm+#8W
C (152)controllability concept 可控制概念
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C (153)controllable cost 可控制成本 }]VFLBl`w
C (154)conversion cost 加工成本 FX}kH ]
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 _!2bZ:emG
C (156)corporate appraisal 公司评估 W:VRLT>w>
C (157)corporate planning 公司计划 #2{H!jr
C (158)corporate social reporting 公司社会报告 r~N:|ip=
C (159)corporation 股份公司 1g<jr.
C (160)cost 成本 R+}7]tva6C
C (161)cost account 成本帐户 F5s Pd
C (162)cost accounting 成本会计 0&wbGbg(W
C (163)cost accounting manual 成本手册 F`))qCgg]
C (164)cost accounts calendar 成本报表的日历时间 \2]M&n GT
C (165)cost adjustment 成本调整 WOkAma-
C (166)cost allocation 成本分配 _3YZz$07
C (167)cost apportionment 成本分摊 ;=r_R!d@
C (168)cost attribution 成本归属 bYt[/K,
C (169)cost audit 成本审计 2nz^%pLT
C (170)cost behaviour 成本性态 0;6eSmF
C (171)cost benefit analysis 成本效益分析 GP<PU
C (172)cost center 成本中心 +xYU$e6Z
C (173)cost driver 成本动因