]99;7
@Ps1.
注会《审计》英语常用词汇
G98f Bw
EM'#'fBZ>Y
\LM{.gzT
1.audit 审计 _+0c<'
2.attestation 鉴证 -x>2Wb~%
3.credibility 可信赖程度 7VfPS5se
4.audit of financial statements 财务报表审计
#<-%%
5.agreed-upon procedures 执行商定程序 S\2@~*{-8
6.high levels of assurance 高水平保证 {-)I2GJav
7.compilation 编制 srS5-fs
8.reliability 可靠性 L^ U.h
9.relevance 相关性 e{ZS"e`!
10.professional skepticism 职业谨慎 bW^{I,b<F
11.objectivity 客观性 z)
"(&__
12. professional competence 专业胜任能力 [](] "r
13.Senior/CPA-in-charge 项目经理 (^)(#CxO
14.audit engagement letter 业务约定书 msZ3%L
15.recurring audit 连续审计 p,mKgL6
3
16.the client 委托人 7{OD/*|
17.change CPA 更换注册会计师 hx}X=7w
18.the existing CPA 现任注册会计师 R w!_j!
19.the successor CPA 后任注册会计师 Xc
G
20.the preceding CPA前任注册会计师 >#5jO9
21.issue the audit report 出具审计报告 2)|G%f_lS
22.expert 专家 -9q3]nmT(
23.the board of directors 董事会 F||oSJrI
24.knowledge of the entity‘ s business 了解被审计单位情况 f(c#1AJE53
25.assess material misstatement risks评估重大错报风险 .fNLhyd
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 }I~)o!N%7
27.a general knowledge of —— 初步了解―――的情况 ?T>)7Y)
28.a more knowledge of—— 进一步了解的情况 $< .wQ8:Q
29.the prior year‘s working papers 以前年度工作底稿 nX+c
HF
30.minutes of meeting 会议纪要 jh~E!%d77
31.business risks 经营风险 #nS crs@
32.appropriateness 适当性 iGIry^D
33.accounting estimate 会计估计 f"G-',O<
34.management representations 管理层声明 di~ [Ivw
35.going concern assumption 持续经营假设 )H*BTfmt
36.audit plan 审计计划 ]P4?
jKI
37.significant audit areas 重点审计领域 7$J
E+gL/7
38.error 错误 W@vCMy!
39.fraud舞弊 ]
N7(<EV/
40.modified or additional procedures 修改或追加审计程序 w+{ o^O
41.misappropriation of assets 侵占资产 tAS[T9B
42.transactions without substance 虚假交易 7n'Ww=
ttI
43.unusual pressures 异常压力 cx*$GaMk
44.the suspected noncompliance 涉嫌存在违法行为 k6|/ ik9C
45.materialiy 重要性 eOUEhpE
46.exceed the materiality level 超过重要性水平 !/EN
47.approach the materiality level 接近重要性水平 LP//\E_]
48.an acceptably low level 可接受水平 b}m@2DR'|m
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 vF'Y; M
50.misstatements or omissions 错报或漏报 i [2bz+Z?
51.aggregate 总计 #7naI*O
52.subsequent events 期后事项 #9]O92t2UV
53.adjust the financial statements 调整财务报表 e3%dNa
54.perform additional audit procedures 实施追加的审计程序 ^J&}C
55.audit risk 审计风险 &MJ`rj[%
56.detection risk 检查风险 _>Oc>.MB
57.inappropriate audit opinion 不适当的审计意见 8AmB0W>e
58.material misstatement 重大的错报 }?,Eb~q
59.tolerable misstatement 可容忍错报 Lz`_&&6
60.the acceptable level of detection risk 可接受的检查风险 9_J'P2e
61.assessed level of material misstatement risk 重大错报风险的评估水平 #i-b|J+%
62.simall business 小规模企业 'M
%uw85
63.accounting system 会计系统 g"X!&$&
64.test of control 控制测试 $`"$ZI6[
65.walk-through test 穿行测试 IMHt#M`
66.communication 沟通 '17V7A/t
67.flow chart 流程图 I\$?'q>
68.reperformance of internal control 重新执行 'F Cmbry
69.audit evidence 审计证据 #}C
6}};
70.substantive procedures 实质性程序 e+wINW
71.assertions 认定 fI-f Gx
72.esistence 存在 fOz.kK[]
73.occurrence 发生 pw=o}-P{
74.completeness 完整性 Ca#T?HL
75.rights and obligations 权利和义务 ~.J{yrJ&
76.valuation and allocation 计价和分摊 $NwPGy?%
77.cutoff 截止 p)* x7~3e
78.accuracy 准确性 u~1 ,88&U
79.classification 分类 cf*SWKs
80.inspection 检查 }syU(];s
81.supervision of counting 监盘 fWl #CI\]
82.observation 观察 88A,ll%
83.confirmation 函证 [g$IN/o%
84.computation 计算 a]0hB:
85.analytical procedures 分析程序 D]+@pKb
86.vouch 核对 2 :&QBwr+;
87.trace 追查 zKNac[:
88.audit sampling 审计抽样 ZEG~ek=jM
89.error 误差 g ~>nT>
6
90.expected error 预期误差 F&D,y-CQ
91.population 总体 ZtX\E+mC
92.sampling risk 抽样风险 *:Y9&s^6j
93.non- sampling risk 非抽样风险 'LG
)78sk
94.sampling unit 抽样单位 :VlMszy}B3
95.statistical sampling 统计抽样 (4FZK7Fm
96.tolerable error 可容忍误差 u Uh6/=y
97.the risk of under reliance 信赖不足风险 ,?VYrL
98.the risk of over reliance 信赖过度风险 HnY.=_G
99.the risk of incorrect rejection 误拒风险 ]|B_3*A
100. the risk of incorrect acceptance 误受风险 8,]wOxwqi
101.working trial balance 试算平衡表 OZ2faf
102.index and cross-referencing 索引和交叉索引
4\14HcTcK
103.cash receipt 现金收入 *I`Eb7
^
104.cash disbursement 现金支出 "VA'W/yv!
105.bank statement 银行对账单 }C5Fvy6uz
106.bank reconciliation 银行存款余额调节表 @ [j%V ynf
107.balance sheet date 资产负债表日 Dx.hM[
108.net realizable value 可变现净值 jN!sLW
109.storeroom 仓库 UW-`
k1
110.sale invoice 销售发票 s"X0Jx}
111.price list 价目表 cp4~`X
112.positive confirmation request 积极式询证函
L:Me
113.negative confirmation request 消极式询证函 .Iv`B:4
114.purchase requisition 请购单 -
*xn`DH
115.receiving report 验收报告 f!JSb?#3
116.gross margin 毛利 c)SQ@B@q
117.manufacturing overhead 制造费用 OQ4rJ#b
118.material requisition 领料单 [m9=e-KS$Q
119.inventory-taking 存货盘点
2\G[U#~bi
120.bond certificate 债券 %TzdpQp"
121.stock certificate 股票 5[H1nC
@C
122.audit report 审计报告 ?7
w7Y;FuR
123.entity 被审计单位 (YHK,aC>u
124.addressee of the audit report 审计报告的收件人 +(oExp
(!
125.unqualified opinion 无保留意见 6V-JyTcxGI
126.qualified opinion 保留意见 &}FWpo!
127.disclaimer of opinion 无法表示意见 [B%:!Q)@
128.adverse opinion 否定意见 ^aY,Wq
&&te(DC\
A (1)ABC 作业基础成本计算 Bx0=D:j
A (2)absorbed overhead 已吸收制造费用 n/+G^:~_
A (3)absorption costing 吸收成本计算 Wfh+D[^
A (4)account 账户,报表 \Z625jt
A (5)accounting postulate 会计假设 U (A#}
A (6)accounting series release 会计公告文件 4J$dG l#f
A (7)accounting valuation 会计计价 X9#i!_*
A (8)account sale 承销清单 G[Jz(/yNH
A (9)accountability concept 经营责任概念 ?cgb3^R'
A (10)accountancy 会计职业 57:27d0y
A (11)accountant 会计师 FK;2u$:
A (12)accounting 会计 r\m2Oo)]
A (13)agency cost 代理成本 HLl"=m1/>
A (14)accounting bases 会计基础 w,z m!
A (15)accounting manual 会计手册 FyRr/0
C>
A (16)accounting period 会计期间 6R!AIOD>
A (17)accounting policies 会计方针 ;%O>=m'4
A (18)accounting rate of return 会计报酬率 EP8R[Q0_"
A (19)accounting reference date 会计参照日 je=XZ's,i~
A (20)accounting reference period 会计参照期间 Q$~_'I7~Mz
A (21)accrual concept 应计概念 JiRfLB
A (22)accrual expenses 应计费用 $GIup5
A (23)acid test ration 速动比率(酸性测试比率) [ejl #'*5
A (24)acquisition 购置 G_6!w//
A (25)acquisition accounting 收购会计 &u~%5;
A (26)activity based accounting 作业基础成本计算 xWKUti i
A (27)adjusting events 调整事项 >@q4Uez
A (28)administrative expenses 行政管理费 Z+Pp
d=||,
A (29)advice note 发货通知 uar[D|DcD"
A (30)amortization 摊销 ~0Mw\p%}
A (31)analytical review 分析性检查 JO\KTWtjO
A (32)annual equivalent cost 年度等量成本法 ilFS9A3P
A (33)annual report and accounts 年度报告和报表 4m6%HV8{}[
A (34)appraisal cost 检验成本 iayxN5,
A (35)appropriation account 盈余分配账户 @<44wMp
A (36)articles of association 公司章程细则 {
AAi x
A (37)assets 资产 `qa>6`\
A (38)assets cover 资产保障 2yndna-
A (39)asset value per share 每股资产价值 P'oY+#
A (40)associated company 联营公司 &F|Wk,y
A (41)attainable standard 可达标准 0Y/k/)Ul]
Xh`Oin}<
A (42)attributable profit 可归属利润 Xvn \~Vr
A (43)audit 审计 x!A5j
$k0
A (44)audit report 审计报告 eLk:">kj
A (45)auditing standards 审计准则 {)& b6}2h
A (46)authorized share capital 额定股本 PpR
eqm
o
A (47)available hours 可用小时 sW!MV v
A (48)avoidable costs 可避免成本 A|BN>?.t
B (49)back-to-back loan 易币贷款 .KF(_
92
B (50)backflush accounting 倒退成本计算
qim|=
B (51)bad debts 坏帐 a>Xq
B (52)bad debts ratio 坏帐比率 :6}cczQE|O
B (53)bank charges 银行手续费 W29GM -,K
B (54)bank overdraft 银行透支 v#$}3+KVC
B (55)bank reconciliation 银行存款调节表 ph@2[rUp
B (56)bank statement 银行对账单 UymhBh
B (57)bankruptcy 破产 Cj#?Z7}z
B (58)basis of apportionment 分摊基础 (eO_]<wmky
B (59)batch 批量 anFl:=
B (60)batch costing 分批成本计算 *ZF:LOnU
B (61)beta factor B(市场)风险因素 ]C$$Cx)Ex
B (62)bill 账单 8YkCTJfBGu
B (63)bill of exchange 汇票 W
vWZzlw
B (64)bill of landing 提单 T%1Kh'92
B (65)bill of materials 用料预计单 mcSZ1d~,(
B (66)bill payable 应付票据 hVu~[ 'Me
B (67)bill receivable 应收票据 G>W:3y
B (68)bin card 存货记录卡 pOIfKd
B (69)bonus 红利 ;V)94YT
B (70)book-keeping 薄记 BaE}|4
B (71)Boston classification 波士顿分类 juBzpQYj
B (72)breakeven chart 保本图 "gq_^&
B (73)breakeven point 保本点 l[{Ci|4
B (74)breaking-down time 复位时间 lK #~lC
B (75)budget 预算 2T}FX4
'
B (76)budget center 预算中心 mNr<=Z%b
B (77)budget cost allowance 预算成本折让 a1A3uP
B (78)budget manual 预算手册 0p!N'7N
B (79)budget period 预算期间 v{TISgZ
B (80)budgetary control 预算控制
pqxBu
B (81)budgeted capacity 预算生产能力 5fud:k
B (82)burden 制造费用 j0IuuJ+
B (83)business center 经营中心 `pYL/[5
B (84)business entity 营业个体 %{^kmlO
B (85)business unit 经营单位 &^@IAjxn
B (86)buy-out management 管理性购买产权 <N\#6m
B (87)by-product 副产品 YX19QG%
C (88)called-up share capital 催缴股本 Fs1ms)
C (89)capacity 生产能力 QNCG^ub
C (90)capacity ratios 生产能力比率
7\J
A8mm
C (91)capital 资本 X>VxE/
C (92)capital assets pricing model资本资产计价模式 `jH 0FJQ
C (93)capital commitment 承诺资本 )lB*]
n`Z]
C (94)capital employed 已运用的资本 Op:7Ed
T#
C (95)capital expenditure 资本支出 8:t1%O$
C (96)capital expenditureauthorization 资本支出核准 &?B\(?*
C (97)capital expenditure control 资本支出控制 Ov8{ny
C (98)capital expenditure proposal资本支出申请 QzA/HP a
C (99)capital funding planning 资本基金筹集计划 m4kUA"n5
C (100)capital gain 资本收益 sK`pV8&xq
C (101)capital investment appraisal资本投资评估 *saO~.-;4
C (102)capital maintenance 资本保全 ~CL^%\K
C (103)capital resource planning 资本资源计划 )ia$pes
C (104)capital surplus 资本盈余 YM]Z
L,8
C (105)capital turnover 资本周转率 +G>;NiP_
C (106)card 记录卡 v0S7 ]?_
C (107)cash 现金 f=*
xdOB3
C (108)cash account 现金账户 N^&T5cAC
C (109)cash book 现金账薄 0i65.4sK
C (110)cash cow 金牛产品 CF+:9PG
C (111)cash flow 现金流量 *`.4M)Ym~
C (112)cash discounted 现金贴现 j 1#T]CDs
C (113)cash flow budget 现金流量预算 "M5&&\uT
C (114)cash flow statement 现金流量表 (_O_zu8_
C (115)cash ledger 现金分类账 LuIs4&[EW
C (116)cash limit 现金限额 7U {g'<
C (117)CCA 现时成本会计 YC0FXN V
C (118)center 中心 *ocbV`
C (119)changeover time 变更时间 j=,]b6(
C (120)chartered entity 特许经济个体 [sH[bmLR
C (121)cheque 支票 Uw5`zl
C (122)cheque register 支票登记薄 rnCu=n
C (123)coin analysis 零钱分类 9oA.!4q
C (124)classification 分类 a
uz2n
C (125)clock card 工时卡 Bn_@R`
C (126)code 代码 2KC~;5
C (127)commitment accounting 承诺确认会计 ,l_n:H+"F
C (128)common cost 共同成本 Dx<CO1%z-
C (129)company limited byguarantee 有限担保责任公司 xlWTHn!j
C (130)company limited shares 股份有限公司 O<v9i4*
C (131)competitive position 竞争能力状况 RW.
>;|m
C (132)concept 概念 Gd5J<K
C (133)conglomerate 跨行业企业 (j;6}@
C (134)consistency concept 一致性概念 ?krgZ;Jj
C (135)consolidated accounts 合并报表 y}bE'Od
C (136)consolidation accounting 合并会计 @}cZxFQ!C
C (137)consortium 财团 ;{Kx$Yt+
C (138)contingency plan 应急计划 *FT )`
C (139)contingent liabilities 或有负债 [1*3 kt*h
C (140)continuous operation 连续生产 p4OiCAW;
C (141)contra 抵消 hup<U+p
C (142)contract cost 合同成本 P$= Y 5
C (143)contract costing 合同成本计算 cQMb+ Q2Yw
C (144)contribution 贡献毛益 icPg<>TQ
C (145)contribution centre 贡献中心 gnp\z/'>
C (146)contribution chart 贡献图 Sy<s/x^`
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 'M#'BQQ5
C (148)contribution to salesration 贡献毛益对销售比率 " '/$ZpY
C (149)control 控制 ^#4?v^QNh
C (150)control account 控制帐户 -v(.]`Wo&;
C (151)control limits 控制限度 l;dZJ_Ut$
C (152)controllability concept 可控制概念 NN9`jP2
C (153)controllable cost 可控制成本 R2af>R
C (154)conversion cost 加工成本 fscAG\>8
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 @*gm\sU4
C (156)corporate appraisal 公司评估 a9GLFA8Vq
C (157)corporate planning 公司计划 C +%&!Q
C (158)corporate social reporting 公司社会报告 -B-nTS`
C (159)corporation 股份公司 3S'j
uHTe
C (160)cost 成本 @{Q[M3l
C (161)cost account 成本帐户 'MHbXFM
C (162)cost accounting 成本会计 TKsze]/q
C (163)cost accounting manual 成本手册 '}{J;moB
C (164)cost accounts calendar 成本报表的日历时间 #~r+
C (165)cost adjustment 成本调整 U8z$=Wo
C (166)cost allocation 成本分配 {<HL}m@kQ
C (167)cost apportionment 成本分摊 ,HxsU,xiG
C (168)cost attribution 成本归属 #w4=kWJ[
C (169)cost audit 成本审计 l ^*Gq
P5
C (170)cost behaviour 成本性态 DVNGV
C (171)cost benefit analysis 成本效益分析 0omg%1vt<A
C (172)cost center 成本中心 o[bG(qHZ
C (173)cost driver 成本动因