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注会《审计》英语常用词汇 Ix1[ $9
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1.audit 审计 =j$
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2.attestation 鉴证 |d0,54!
3.credibility 可信赖程度 -'wFaW0%I
4.audit of financial statements 财务报表审计 lMW4SRk1C
5.agreed-upon procedures 执行商定程序 ")?NCun>
6.high levels of assurance 高水平保证 #fTPo:*t
7.compilation 编制 Ljq!\D
8.reliability 可靠性 0*umf.R
9.relevance 相关性 yG%<LP2p@f
10.professional skepticism 职业谨慎 &
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11.objectivity 客观性 " +n\0j;
12. professional competence 专业胜任能力 *LZ^0c: r
13.Senior/CPA-in-charge 项目经理 VfON{
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14.audit engagement letter 业务约定书 'V-_3WWxU
15.recurring audit 连续审计 gyx4= 'Q
16.the client 委托人 d(>
17.change CPA 更换注册会计师 -|\SNbPTV
18.the existing CPA 现任注册会计师 'D1Sm&M2%e
19.the successor CPA 后任注册会计师 IP
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20.the preceding CPA前任注册会计师 ocbNf'W;
21.issue the audit report 出具审计报告 %J%ZoptY:
22.expert 专家 WUesT
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23.the board of directors 董事会 L^Q q[>
24.knowledge of the entity‘ s business 了解被审计单位情况 Wgr`)D
25.assess material misstatement risks评估重大错报风险 )VoQ/ch<
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 X&+*?Q^
27.a general knowledge of —— 初步了解―――的情况 jh3XG
28.a more knowledge of—— 进一步了解的情况 UC{Tm f
29.the prior year‘s working papers 以前年度工作底稿 oY$
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30.minutes of meeting 会议纪要 (RtjD`e}
31.business risks 经营风险 z')zVoW,
32.appropriateness 适当性 JLZ=$ d
33.accounting estimate 会计估计 <>9zXbI
34.management representations 管理层声明 @Y8/#6KE
35.going concern assumption 持续经营假设 K,o@~fj
36.audit plan 审计计划 TA~YCj$
37.significant audit areas 重点审计领域 #vnJJ#uI|>
38.error 错误 A0hfy|1#L
39.fraud舞弊 <Z6tRf;B
40.modified or additional procedures 修改或追加审计程序 {95u^S=
41.misappropriation of assets 侵占资产 f} _d`?K
42.transactions without substance 虚假交易 }G50?"^u
43.unusual pressures 异常压力 sKLH.@
44.the suspected noncompliance 涉嫌存在违法行为 wWU5]v
45.materialiy 重要性 5PXo1"n8T
46.exceed the materiality level 超过重要性水平 IC:wof "
47.approach the materiality level 接近重要性水平 LtDQgel"
48.an acceptably low level 可接受水平 *[MK
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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 /Wqx@#
50.misstatements or omissions 错报或漏报 n$S`NNO{]
51.aggregate 总计 Q|+g= |%^
52.subsequent events 期后事项 J|D$
53.adjust the financial statements 调整财务报表 buv*qPO
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 14,Pf`5Sz
56.detection risk 检查风险 nR()ei^X
57.inappropriate audit opinion 不适当的审计意见 `T \"B%
58.material misstatement 重大的错报 rWXw/a
59.tolerable misstatement 可容忍错报 zJJ6"9sl
60.the acceptable level of detection risk 可接受的检查风险 ]
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61.assessed level of material misstatement risk 重大错报风险的评估水平 |y*-)t
62.simall business 小规模企业 P4~=_Hh
63.accounting system 会计系统 (3;dtp>Xx
64.test of control 控制测试 4\6-sL?rW
65.walk-through test 穿行测试 RC']"jpW
66.communication 沟通 8%;K#,>
67.flow chart 流程图 ra'h\m
68.reperformance of internal control 重新执行 qK9\oB%s7
69.audit evidence 审计证据 Wveba)"$
70.substantive procedures 实质性程序 V>2mzc
71.assertions 认定 k'd(H5A
72.esistence 存在 +.RC{o,
73.occurrence 发生
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74.completeness 完整性 {ta0dS;1
75.rights and obligations 权利和义务 ?<#2raH-
76.valuation and allocation 计价和分摊 UI,i2<&
77.cutoff 截止 8sV_@<l<X
78.accuracy 准确性 S24wv2Uw i
79.classification 分类 3Q@HP;<
80.inspection 检查 ?5oeyBA@
81.supervision of counting 监盘 h6Vm;{~
82.observation 观察 DG&[.dR+
83.confirmation 函证 ,VM)ZK=Tr
84.computation 计算 rkW2_UTZE
85.analytical procedures 分析程序 :gNTQZR
86.vouch 核对 8] BOq:
87.trace 追查 B: pIzCP
88.audit sampling 审计抽样 [AZN a
89.error 误差 f#W5Nu'*!
90.expected error 预期误差 0K&\5xXM
91.population 总体 ]757oAXl
92.sampling risk 抽样风险 7fOk]Yl[
93.non- sampling risk 非抽样风险 >+ZD 6l/
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 RQ1`k,R=
96.tolerable error 可容忍误差 V|h/a\P
97.the risk of under reliance 信赖不足风险 $6c8<!B_
98.the risk of over reliance 信赖过度风险 /
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99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 a^*@j:[
101.working trial balance 试算平衡表 Dw@0P
102.index and cross-referencing 索引和交叉索引 ZL3aO,G2
103.cash receipt 现金收入 ?d -$lI
104.cash disbursement 现金支出 c
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105.bank statement 银行对账单 3']yjj(gHr
106.bank reconciliation 银行存款余额调节表 !U@?Va~Zn
107.balance sheet date 资产负债表日 @Ik@1
108.net realizable value 可变现净值 LZCziW
109.storeroom 仓库 ?}N@bsl08w
110.sale invoice 销售发票 +;}XWV
111.price list 价目表 )7e[o8O_6
112.positive confirmation request 积极式询证函 tsFwFB*
113.negative confirmation request 消极式询证函 Ng6(2Wt0e
114.purchase requisition 请购单 Y2DR
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115.receiving report 验收报告 *Q<%(JJ
116.gross margin 毛利 39W6"^q"o
117.manufacturing overhead 制造费用 WrR97]7t
118.material requisition 领料单 %#.HFK
119.inventory-taking 存货盘点 I\6u(;@
120.bond certificate 债券 2[\I{<2/9
121.stock certificate 股票
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122.audit report 审计报告 1,p[4k~Ww
123.entity 被审计单位 4No!`O-!&
124.addressee of the audit report 审计报告的收件人 ?s<'3I{
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125.unqualified opinion 无保留意见 CL^MIcq?
126.qualified opinion 保留意见 CaZ{UGokL
127.disclaimer of opinion 无法表示意见 tNskB`541
128.adverse opinion 否定意见 HqW|
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A (1)ABC 作业基础成本计算 rm
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A (2)absorbed overhead 已吸收制造费用 x}.Q9L
A (3)absorption costing 吸收成本计算 :eK;:pN
A (4)account 账户,报表 o,!r t1&0
A (5)accounting postulate 会计假设 y7I')}SC
A (6)accounting series release 会计公告文件 #-9;Hn4x
A (7)accounting valuation 会计计价 ])=k";76
A (8)account sale 承销清单 3
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A (9)accountability concept 经营责任概念 "tgaFtC=w
A (10)accountancy 会计职业 hCX}*
A (11)accountant 会计师 y[*Bw)F\N
A (12)accounting 会计 Fejs9'c
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A (13)agency cost 代理成本 \ORNOX:
A (14)accounting bases 会计基础 =TDK$Ek
A (15)accounting manual 会计手册 H1PW/AW
A (16)accounting period 会计期间 *pMgjr
A (17)accounting policies 会计方针 p;!'5 f
A (18)accounting rate of return 会计报酬率 "+
js7U-
A (19)accounting reference date 会计参照日 "YlN_U
A (20)accounting reference period 会计参照期间 &)Fp
A (21)accrual concept 应计概念 T4`.rnzyRb
A (22)accrual expenses 应计费用 =kq!e
A (23)acid test ration 速动比率(酸性测试比率) 3_Su5~^
A (24)acquisition 购置 _LV;q! /j
A (25)acquisition accounting 收购会计 G)b6Rit
A (26)activity based accounting 作业基础成本计算 q%=`PCty
A (27)adjusting events 调整事项 {89F*
A (28)administrative expenses 行政管理费 eUYd0L!
A (29)advice note 发货通知 5$Yt@8;
A (30)amortization 摊销 C3af>L
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A (31)analytical review 分析性检查 ]3_oT^$:
A (32)annual equivalent cost 年度等量成本法 L;=<d
A (33)annual report and accounts 年度报告和报表 k`W.tMo
A (34)appraisal cost 检验成本 .y {qsL^P
A (35)appropriation account 盈余分配账户 L Ty[)
A (36)articles of association 公司章程细则 5N(/K. ^
A (37)assets 资产 b$P=rIB
A (38)assets cover 资产保障 @|xcrEnP}B
A (39)asset value per share 每股资产价值 $
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A (40)associated company 联营公司 ;T! mNKl
A (41)attainable standard 可达标准 N(v<*jn
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A (42)attributable profit 可归属利润 3u7^*$S
A (43)audit 审计 5taYm'
A (44)audit report 审计报告 iWu$$IV?-
A (45)auditing standards 审计准则 {Slc6$
A (46)authorized share capital 额定股本 c+/SvRx^>
A (47)available hours 可用小时 (!Q^.C_m
A (48)avoidable costs 可避免成本 u>j:8lhtV
B (49)back-to-back loan 易币贷款 y; Up@.IG
B (50)backflush accounting 倒退成本计算 #$xiqL
B (51)bad debts 坏帐 _dY6Ip%
B (52)bad debts ratio 坏帐比率 `Td 0R!
B (53)bank charges 银行手续费 X8Px
B (54)bank overdraft 银行透支 PNLtpixZ
B (55)bank reconciliation 银行存款调节表 h_4o4#
B (56)bank statement 银行对账单 q9w6 6R
B (57)bankruptcy 破产 9u/ "bj
B (58)basis of apportionment 分摊基础 >ZKE
B (59)batch 批量 *P&ZE
B (60)batch costing 分批成本计算 MoN;t;
B (61)beta factor B(市场)风险因素 X#<#7.
B (62)bill 账单 6X5`npf
B (63)bill of exchange 汇票 ;2
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B (64)bill of landing 提单 k41lw^Jh
B (65)bill of materials 用料预计单 ?<\K!dA
B (66)bill payable 应付票据 DQ^yqBVgQ
B (67)bill receivable 应收票据 _8 b)Xx@5
B (68)bin card 存货记录卡
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B (69)bonus 红利 \3(d$_:b
B (70)book-keeping 薄记 yzt6
B (71)Boston classification 波士顿分类 \w{x-}
B (72)breakeven chart 保本图 WR=e$;
B (73)breakeven point 保本点 |?0Cm|?
B (74)breaking-down time 复位时间 !']=7It{
B (75)budget 预算 U@dztX@u
B (76)budget center 预算中心 *4Cq,o`o>
B (77)budget cost allowance 预算成本折让 a?CV;9
B (78)budget manual 预算手册 w
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B (79)budget period 预算期间 `/JJ\`Pu
B (80)budgetary control 预算控制 |D%i3@P&ZR
B (81)budgeted capacity 预算生产能力 Tm@d;O'E1
B (82)burden 制造费用 F MB\$(g
B (83)business center 经营中心 QA\
eXnR
B (84)business entity 营业个体 i
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B (85)business unit 经营单位 FLJdnL
B (86)buy-out management 管理性购买产权 ~?8B~l^
B (87)by-product 副产品 J')Dt]/9
C (88)called-up share capital 催缴股本 DYJ@>8
C (89)capacity 生产能力 Y[9x\6
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C (90)capacity ratios 生产能力比率 YbF}(iM
C (91)capital 资本 DoAK]zyJA
C (92)capital assets pricing model资本资产计价模式 PhF3'
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C (93)capital commitment 承诺资本 S/& _
C (94)capital employed 已运用的资本 |i5A
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C (95)capital expenditure 资本支出 d paZ6g
C (96)capital expenditureauthorization 资本支出核准 ?as)vYP
C (97)capital expenditure control 资本支出控制 ,Khhu%$
C (98)capital expenditure proposal资本支出申请 $A)i}M;uK
C (99)capital funding planning 资本基金筹集计划 |U%S<X
C (100)capital gain 资本收益 h=umt<&D
C (101)capital investment appraisal资本投资评估 b5_(Fv
C (102)capital maintenance 资本保全 :;\>jxA
C (103)capital resource planning 资本资源计划 \[oU7r}?/V
C (104)capital surplus 资本盈余 !EuU
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C (105)capital turnover 资本周转率 H[ocIw
C (106)card 记录卡 JzMPLmgG/
C (107)cash 现金 4UmTA_& Io
C (108)cash account 现金账户 &=5
C (109)cash book 现金账薄 Gd1%6}<~
C (110)cash cow 金牛产品 qlmz@kTb
C (111)cash flow 现金流量 8;/`uB:zV
C (112)cash discounted 现金贴现 6T0E'kv
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C (113)cash flow budget 现金流量预算 vULlAQG
C (114)cash flow statement 现金流量表 ]0.? 1s e
C (115)cash ledger 现金分类账 NJSzOL_
C (116)cash limit 现金限额 8=OK8UaU
C (117)CCA 现时成本会计 E6|!G
C (118)center 中心 %m1k^
C (119)changeover time 变更时间 kVE%
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C (120)chartered entity 特许经济个体 Px5ArSS
C (121)cheque 支票 +ia F$
C (122)cheque register 支票登记薄 ZvEcExA-
C (123)coin analysis 零钱分类 l j*ELy
C (124)classification 分类 dHc38zp
C (125)clock card 工时卡 |BhfW
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C (126)code 代码 ja
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C (127)commitment accounting 承诺确认会计 3Vj
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C (128)common cost 共同成本 $8h^R#
C (129)company limited byguarantee 有限担保责任公司 +,<\LIP
C (130)company limited shares 股份有限公司 t QkEJ
pj
C (131)competitive position 竞争能力状况 q3Re
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C (132)concept 概念 z.n`0`^
C (133)conglomerate 跨行业企业 xnWCio>M
C (134)consistency concept 一致性概念 SHS:>V
C (135)consolidated accounts 合并报表 `X]TIMc:Ad
C (136)consolidation accounting 合并会计 |&+g ,A _w
C (137)consortium 财团 XbdoTriE
C (138)contingency plan 应急计划 Vd^_4uqnV
C (139)contingent liabilities 或有负债 qW[p .jN
C (140)continuous operation 连续生产 w#g0nV"X6
C (141)contra 抵消 =A&x
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C (142)contract cost 合同成本 NKB,D$!~&
C (143)contract costing 合同成本计算 yHkZInn
C (144)contribution 贡献毛益 L8n1p5gx3
C (145)contribution centre 贡献中心 CPc<!CC
C (146)contribution chart 贡献图 }yCJ#}
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 E"!C3SC [
C (148)contribution to salesration 贡献毛益对销售比率 pisjfNT`o
C (149)control 控制 0 (jb19
C (150)control account 控制帐户 [b-27\b
C (151)control limits 控制限度 -]"=b\Q
C (152)controllability concept 可控制概念 50%
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C (153)controllable cost 可控制成本 0mo^I==J1
C (154)conversion cost 加工成本 k .?
aq
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 B~oSKM%8R
C (156)corporate appraisal 公司评估 6=o@X
C (157)corporate planning 公司计划 8$a4[s
C (158)corporate social reporting 公司社会报告 QxCZ<|
C (159)corporation 股份公司 D ODo
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C (160)cost 成本 Gs%IZo_
C (161)cost account 成本帐户 :UMg5e
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C (162)cost accounting 成本会计 }LQ*vD-Jj
C (163)cost accounting manual 成本手册 4qo4g+
C (164)cost accounts calendar 成本报表的日历时间 B$qmXA)ze
C (165)cost adjustment 成本调整 Q#P=t83
C (166)cost allocation 成本分配 %\PnsnJ9Q
C (167)cost apportionment 成本分摊 (x,w/1
C (168)cost attribution 成本归属 %0T/>:1[E
C (169)cost audit 成本审计 +F q`I2l|
C (170)cost behaviour 成本性态 _Ki
aeVE
C (171)cost benefit analysis 成本效益分析 ,!_
C (172)cost center 成本中心 q+2yp&zF
C (173)cost driver 成本动因