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注会《审计》英语常用词汇 ,P<n\(DQ
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1.audit 审计 F"3PP ~
2.attestation 鉴证 Xb=9~7&,$
3.credibility 可信赖程度 ?y7x#_Exc
4.audit of financial statements 财务报表审计 0p_/eWww-
5.agreed-upon procedures 执行商定程序 R;f!s/^)
6.high levels of assurance 高水平保证 gYx|Na,+
7.compilation 编制 BXVmt!S5F
8.reliability 可靠性 ;K0kQ<y-Y
9.relevance 相关性 5/Q^p"
10.professional skepticism 职业谨慎 ucyz>TL0
11.objectivity 客观性 =LS?:Mhm
12. professional competence 专业胜任能力 hof:+aW
13.Senior/CPA-in-charge 项目经理 w M
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14.audit engagement letter 业务约定书 tm(.a?p
15.recurring audit 连续审计 2*
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16.the client 委托人 5~ CHj
17.change CPA 更换注册会计师 8|`4D 'Ln
18.the existing CPA 现任注册会计师 K<KyX8$P0
19.the successor CPA 后任注册会计师 Be+vC=\K
20.the preceding CPA前任注册会计师 *S_eYKS
l
21.issue the audit report 出具审计报告 |?SK.1pW
22.expert 专家 mh!;W=|/"
23.the board of directors 董事会 &CFHH"OsT
24.knowledge of the entity‘ s business 了解被审计单位情况 }r6SV%]:
25.assess material misstatement risks评估重大错报风险 37Z:WJ?
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Y0=qn'`.
27.a general knowledge of —— 初步了解―――的情况 T2
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28.a more knowledge of—— 进一步了解的情况 =)(o(bfSKr
29.the prior year‘s working papers 以前年度工作底稿 E/9 U0
30.minutes of meeting 会议纪要 nW3`Z1kq})
31.business risks 经营风险 M&
GA:`
32.appropriateness 适当性 z1?7}9~`0c
33.accounting estimate 会计估计 =m=`| Bn
34.management representations 管理层声明 Pm6/sO
35.going concern assumption 持续经营假设 JB a:))lw
36.audit plan 审计计划 b/ h,qv
37.significant audit areas 重点审计领域 o-B9r+N
38.error 错误 s2Ivd*=mT
39.fraud舞弊 q3B#rje>h
40.modified or additional procedures 修改或追加审计程序 0 }k[s+^
41.misappropriation of assets 侵占资产 vDz)q
42.transactions without substance 虚假交易 iK1<4)
43.unusual pressures 异常压力 ;OQ{
44.the suspected noncompliance 涉嫌存在违法行为 l
njaHol0
45.materialiy 重要性 xjiMM>|n
46.exceed the materiality level 超过重要性水平 cpp0Y^
47.approach the materiality level 接近重要性水平 I3D8xl>P\
48.an acceptably low level 可接受水平 l~wx8
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49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 H?8KTl=e
50.misstatements or omissions 错报或漏报 el39HB$
51.aggregate 总计 WaQ
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52.subsequent events 期后事项 \aQBzEX
53.adjust the financial statements 调整财务报表 _=XzQZT!L
54.perform additional audit procedures 实施追加的审计程序 .0S.7w3dZo
55.audit risk 审计风险 0ejx;Mum
56.detection risk 检查风险 a1]k(AuQrC
57.inappropriate audit opinion 不适当的审计意见 0n|op:]BHM
58.material misstatement 重大的错报 fP%hr gL
59.tolerable misstatement 可容忍错报 d>eVR
60.the acceptable level of detection risk 可接受的检查风险 MRiQaUg2
61.assessed level of material misstatement risk 重大错报风险的评估水平 UHF.R>Ry
62.simall business 小规模企业 z,
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63.accounting system 会计系统 3Ln~"HwP
64.test of control 控制测试 F`3c uL[N
65.walk-through test 穿行测试 :bFmw dX
66.communication 沟通 xWD=",0+
67.flow chart 流程图 @dV'v{:,
68.reperformance of internal control 重新执行 0:R}
69.audit evidence 审计证据 2f16 /0J@
70.substantive procedures 实质性程序 UMuqdLaT9
71.assertions 认定 ~cVFCM
72.esistence 存在 *r$Yv&c,
73.occurrence 发生 I4ZL+a
74.completeness 完整性 .a1WwI
75.rights and obligations 权利和义务 V|ax(tHv
76.valuation and allocation 计价和分摊 Pfu2=2Ra
77.cutoff 截止 So\(
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78.accuracy 准确性 G2U=*|
79.classification 分类 W)ihk\E
80.inspection 检查 kXA
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81.supervision of counting 监盘 LX'.up11X5
82.observation 观察 "]Wrir?l
83.confirmation 函证 e3UGYwQ
84.computation 计算 T~7i:<E^
85.analytical procedures 分析程序 3:7J@>
86.vouch 核对 `Lb^!6`)
87.trace 追查 :2{6Pa(eg
88.audit sampling 审计抽样 \%z#|oV#<
89.error 误差 ,J"6(nk
90.expected error 预期误差 oE[wOq+
91.population 总体 N^pTj<M<g
92.sampling risk 抽样风险 3t5`,R1@t
93.non- sampling risk 非抽样风险 4=td}%
94.sampling unit 抽样单位 !*ct3{m
95.statistical sampling 统计抽样 XYhN;U}Z
96.tolerable error 可容忍误差 \:-#,( .V
97.the risk of under reliance 信赖不足风险 l7]:b8
98.the risk of over reliance 信赖过度风险 <61T)7
99.the risk of incorrect rejection 误拒风险 Ikql
100. the risk of incorrect acceptance 误受风险 bO>q`%&
101.working trial balance 试算平衡表 S:4'k^E
102.index and cross-referencing 索引和交叉索引 ~q4KQ&.!
103.cash receipt 现金收入 0]?} kY
104.cash disbursement 现金支出 zD:"O4ZM^^
105.bank statement 银行对账单 3
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106.bank reconciliation 银行存款余额调节表 Mh"DPt9@J
107.balance sheet date 资产负债表日 e3,TY.,Ay
108.net realizable value 可变现净值 wl1i@&9
109.storeroom 仓库
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110.sale invoice 销售发票 \7rFfN3
111.price list 价目表 c""*Ng*T
112.positive confirmation request 积极式询证函 P&"8R
113.negative confirmation request 消极式询证函 "{1`~pDj?
114.purchase requisition 请购单 : kz*.1
115.receiving report 验收报告 iz!E1(z(
116.gross margin 毛利 e\%+~GUTC=
117.manufacturing overhead 制造费用 pQAG%i^mF
118.material requisition 领料单 |VxEWU/
119.inventory-taking 存货盘点 xDU>y
120.bond certificate 债券 'NHtCs=F
121.stock certificate 股票 8}z]B^?Fy
122.audit report 审计报告 huFT_z_;;
123.entity 被审计单位 V/5.37FSb
124.addressee of the audit report 审计报告的收件人 /8(c^
125.unqualified opinion 无保留意见 .'N:]G@
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126.qualified opinion 保留意见 @zo}#.g
127.disclaimer of opinion 无法表示意见 u U Xj
128.adverse opinion 否定意见 mW~t/$Y$
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A (1)ABC 作业基础成本计算 CZ*#FY
A (2)absorbed overhead 已吸收制造费用 ,(&jG^IpVJ
A (3)absorption costing 吸收成本计算 s+IU%y/9$a
A (4)account 账户,报表 A/V"&H[
A (5)accounting postulate 会计假设 "~- H]9
A (6)accounting series release 会计公告文件 e59P6/z
A (7)accounting valuation 会计计价 };;\&#
A (8)account sale 承销清单 Bu|Uz0Y
A (9)accountability concept 经营责任概念 8w1TX [b
A (10)accountancy 会计职业 p|fSPSz
A (11)accountant 会计师 9D@
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A (12)accounting 会计 )c|S)iJ7=z
A (13)agency cost 代理成本 ZS&>%G
A (14)accounting bases 会计基础 k
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A (15)accounting manual 会计手册 z\64Qpfm
A (16)accounting period 会计期间 n[DQ5l
A (17)accounting policies 会计方针 {6H%4n
A (18)accounting rate of return 会计报酬率 =P'33)
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A (19)accounting reference date 会计参照日 ZccQ{$0H
A (20)accounting reference period 会计参照期间 dQP7CP
A (21)accrual concept 应计概念 [MLJs-*
A (22)accrual expenses 应计费用 \i1>/`F
A (23)acid test ration 速动比率(酸性测试比率)
T}')QC&wQ
A (24)acquisition 购置
}#0MJ6L
A (25)acquisition accounting 收购会计
qkQ_#
A (26)activity based accounting 作业基础成本计算 CUJP"u>8M
A (27)adjusting events 调整事项 ~q0g7?}&
A (28)administrative expenses 行政管理费 j{}-zQ]n
A (29)advice note 发货通知 x~1.;dBF
A (30)amortization 摊销 *;^!FBT
A (31)analytical review 分析性检查 fDe4 [QQ8
A (32)annual equivalent cost 年度等量成本法 5WhR|
A (33)annual report and accounts 年度报告和报表 9gjI;*(z1
A (34)appraisal cost 检验成本 "mT95x\NA\
A (35)appropriation account 盈余分配账户 F:$Dz?F0v
A (36)articles of association 公司章程细则 X3nt*G1dL
A (37)assets 资产 &qR1fbw"
A (38)assets cover 资产保障 dzA5l:5
A (39)asset value per share 每股资产价值 6 0C;J!D
A (40)associated company 联营公司 iMgfF_r
A (41)attainable standard 可达标准 BPf;!.
g7*"*%v 2
A (42)attributable profit 可归属利润 VrG4wLpLs
A (43)audit 审计 \Xy]z
A (44)audit report 审计报告 do3 BI4Q
A (45)auditing standards 审计准则 ZHPsGHA
A (46)authorized share capital 额定股本 [>`[1;a X
A (47)available hours 可用小时 RX]x3-
A (48)avoidable costs 可避免成本 L|sWSrqd
B (49)back-to-back loan 易币贷款 'Na \9b(
B (50)backflush accounting 倒退成本计算 &uLxAw
B (51)bad debts 坏帐 ,.#
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B (52)bad debts ratio 坏帐比率 }h+_kRQ
B (53)bank charges 银行手续费 eF
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B (54)bank overdraft 银行透支 [w iI
B (55)bank reconciliation 银行存款调节表 79.J`}#
B (56)bank statement 银行对账单 @(
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B (57)bankruptcy 破产 ,!`94{Ggv
B (58)basis of apportionment 分摊基础 x.>E7
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B (59)batch 批量 84PD`A
B (60)batch costing 分批成本计算 c[=%v]j:u
B (61)beta factor B(市场)风险因素
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B (62)bill 账单 $Cu/!GA4.>
B (63)bill of exchange 汇票 [\9WqHs
B (64)bill of landing 提单 7ko7)"N
B (65)bill of materials 用料预计单 tE)%*z@<Lt
B (66)bill payable 应付票据 ?nm:e.S+?
B (67)bill receivable 应收票据 id^U%4J
B (68)bin card 存货记录卡 dhW; |
B (69)bonus 红利 ] o!#]]
B (70)book-keeping 薄记 ^V^In-[!y:
B (71)Boston classification 波士顿分类 `[+9n2j
B (72)breakeven chart 保本图 0m5Q;|mH
B (73)breakeven point 保本点 q.(p.uD
B (74)breaking-down time 复位时间 Pn{yk`6E
B (75)budget 预算 lYd#pNN
B (76)budget center 预算中心
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B (77)budget cost allowance 预算成本折让 qA- ya
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B (78)budget manual 预算手册 Q*TxjE7K
B (79)budget period 预算期间 v}6YbY Tq
B (80)budgetary control 预算控制 _ Ko0
B (81)budgeted capacity 预算生产能力 ?Y"bt^4j
B (82)burden 制造费用 &`rV{%N"
B (83)business center 经营中心 ujcS>XN,1
B (84)business entity 营业个体 mB(*)PwZ
B (85)business unit 经营单位 l3aG#4jj
B (86)buy-out management 管理性购买产权 -X#J<u T/
B (87)by-product 副产品 inBd.%Yr
C (88)called-up share capital 催缴股本 t\2myR3
C (89)capacity 生产能力
*$(=I6b
C (90)capacity ratios 生产能力比率 O$
i6r]j_
C (91)capital 资本 A!v-[AI[
C (92)capital assets pricing model资本资产计价模式 (PYUfiOf
C (93)capital commitment 承诺资本
> qA5
C (94)capital employed 已运用的资本 K{VF_S:
C (95)capital expenditure 资本支出 _ED1".f
C (96)capital expenditureauthorization 资本支出核准 H+zn:j@~L
C (97)capital expenditure control 资本支出控制 oB[3?e
C (98)capital expenditure proposal资本支出申请 ;>=hQC{f>
C (99)capital funding planning 资本基金筹集计划 l,/q#)5[
C (100)capital gain 资本收益 ^v3+w"2
C (101)capital investment appraisal资本投资评估 ]P0DPea
C (102)capital maintenance 资本保全 S&-sl
C (103)capital resource planning 资本资源计划 0:G@a&Lr
C (104)capital surplus 资本盈余 98C~%+
C (105)capital turnover 资本周转率 a73b/_zZ=
C (106)card 记录卡 yZ&By?.0
C (107)cash 现金 Cu({%Gy+
C (108)cash account 现金账户 !W:QLOe6F
C (109)cash book 现金账薄 y_"GMw
C (110)cash cow 金牛产品 6,G^iv6H
C (111)cash flow 现金流量 dh/:H/k kR
C (112)cash discounted 现金贴现 )<.S3
C (113)cash flow budget 现金流量预算 ?HI
c=
C (114)cash flow statement 现金流量表 pmCBe6n\l
C (115)cash ledger 现金分类账 kt1f2cj
C (116)cash limit 现金限额 ~E^EF{h
C (117)CCA 现时成本会计 NQfIY`lt'
C (118)center 中心 1jmhh!,
C (119)changeover time 变更时间 "EpE!jh
C (120)chartered entity 特许经济个体 iy
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C (121)cheque 支票 ]CC=
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C (122)cheque register 支票登记薄 hl~(&D1^
C (123)coin analysis 零钱分类 9r1pdG_C@
C (124)classification 分类 -lL*WA`
C (125)clock card 工时卡 +:&(Ag
C (126)code 代码 Cu;X
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C (127)commitment accounting 承诺确认会计 Op3 IL/
C (128)common cost 共同成本 z,rWj][P
C (129)company limited byguarantee 有限担保责任公司 tzpGKhrk6
C (130)company limited shares 股份有限公司 54F([w
C (131)competitive position 竞争能力状况 0'97af
C (132)concept 概念 &s/aJgJhp
C (133)conglomerate 跨行业企业 KvilGh10
C (134)consistency concept 一致性概念 qUtVqS
C (135)consolidated accounts 合并报表 Q
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C (136)consolidation accounting 合并会计
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C (137)consortium 财团 d+T]EpQJ*
C (138)contingency plan 应急计划 '%RMpyK~
C (139)contingent liabilities 或有负债 s*9tWSd
C (140)continuous operation 连续生产 RM<\bZPc
C (141)contra 抵消 [/#n+sz.A
C (142)contract cost 合同成本 mOX I"q]p
C (143)contract costing 合同成本计算 E"G._<3J8
C (144)contribution 贡献毛益 5h{Hf]A
C (145)contribution centre 贡献中心 N ZlJ_[\$C
C (146)contribution chart 贡献图 ;?:,L
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 0)2lBfHQ&
C (148)contribution to salesration 贡献毛益对销售比率 }p- %~Y
C (149)control 控制 SbI,9<
C (150)control account 控制帐户 p>}N9v;Bo
C (151)control limits 控制限度 w@:o:yLS
C (152)controllability concept 可控制概念 PPq*_Cf
C (153)controllable cost 可控制成本 H>7!+&M
C (154)conversion cost 加工成本 t3s}U@(C
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 zIAMM
C (156)corporate appraisal 公司评估 oNCDG|8z
C (157)corporate planning 公司计划 s+CXKb +
C (158)corporate social reporting 公司社会报告 lmc-ofEv
C (159)corporation 股份公司 3o^V$N.
C (160)cost 成本 ', &MYm\
C (161)cost account 成本帐户 W@S9}+wl*
C (162)cost accounting 成本会计 SQ1&n;M}f
C (163)cost accounting manual 成本手册 eqf~5/Z
C (164)cost accounts calendar 成本报表的日历时间 sNZ
Pv^c
C (165)cost adjustment 成本调整 &1u?W%(Px
C (166)cost allocation 成本分配 9=}/t9k
C (167)cost apportionment 成本分摊 =H?Nb:s
C (168)cost attribution 成本归属 Bpp9I;)c
C (169)cost audit 成本审计 L"-&B$B:
C (170)cost behaviour 成本性态 ut,"[+J
C (171)cost benefit analysis 成本效益分析 `fV$'u
C (172)cost center 成本中心 0,3 ':Df
C (173)cost driver 成本动因