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注会《审计》英语常用词汇 EKDv3aFQZ#
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1.audit 审计
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2.attestation 鉴证 u2F
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3.credibility 可信赖程度 $+rdzsf)+/
4.audit of financial statements 财务报表审计 lk+)-J-lj'
5.agreed-upon procedures 执行商定程序 9,F(f}(t
6.high levels of assurance 高水平保证 'r'uR5jR
7.compilation 编制 EGV@L#
8.reliability 可靠性 yJgnw6>r2
9.relevance 相关性 8Y4YE(x5
10.professional skepticism 职业谨慎 OtnYv
11.objectivity 客观性 :qnRiK]
12. professional competence 专业胜任能力 .&L#%C
13.Senior/CPA-in-charge 项目经理 ukZ
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14.audit engagement letter 业务约定书 ?XeRL<n
15.recurring audit 连续审计 )~WxNn3rx
16.the client 委托人 T%ha2X=
17.change CPA 更换注册会计师 t<$yxD/R
18.the existing CPA 现任注册会计师 7IFUsli]
19.the successor CPA 后任注册会计师 |_2O:7qe
20.the preceding CPA前任注册会计师 Ib!`ChZ
21.issue the audit report 出具审计报告 [y'jz~9c
22.expert 专家 v1;`.PWD
23.the board of directors 董事会 n RXf \*"3
24.knowledge of the entity‘ s business 了解被审计单位情况 ^D6 JckW
25.assess material misstatement risks评估重大错报风险 HeR-;L
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 e+2!)w)[
27.a general knowledge of —— 初步了解―――的情况 :yw0-]/DD
28.a more knowledge of—— 进一步了解的情况 ku\_M
29.the prior year‘s working papers 以前年度工作底稿 O/Da8#S<
30.minutes of meeting 会议纪要 /TpM#hkq/2
31.business risks 经营风险 }z[O_S,X
32.appropriateness 适当性 vL-%"*>v
33.accounting estimate 会计估计 /LJ?JwAvg5
34.management representations 管理层声明 w\85D|u
35.going concern assumption 持续经营假设 .'SM|r$
36.audit plan 审计计划 ~C[R%%Gu
37.significant audit areas 重点审计领域
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38.error 错误 whvM^
39.fraud舞弊 \ar.(J
40.modified or additional procedures 修改或追加审计程序 KaO8rwzDN
41.misappropriation of assets 侵占资产 l%;)0gT
42.transactions without substance 虚假交易 @aBZ|8
43.unusual pressures 异常压力 \alRBH qE
44.the suspected noncompliance 涉嫌存在违法行为 <m9IZIY<
45.materialiy 重要性 'e0qdY`
46.exceed the materiality level 超过重要性水平 =<FFFoF*C_
47.approach the materiality level 接近重要性水平 sHAzg^n}r
48.an acceptably low level 可接受水平 ;)UZT^f`)K
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 eZf-i1lJ
50.misstatements or omissions 错报或漏报 O^
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51.aggregate 总计 t7n*kiN<q
52.subsequent events 期后事项 rMLCtGi
53.adjust the financial statements 调整财务报表 LkJ3 :3O
54.perform additional audit procedures 实施追加的审计程序 '9i:b]Hru
55.audit risk 审计风险 2W|j
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56.detection risk 检查风险 pcL02W|J
57.inappropriate audit opinion 不适当的审计意见 #XNe4#
58.material misstatement 重大的错报 E7y<iaA{~
59.tolerable misstatement 可容忍错报 ?EKYKLwr
60.the acceptable level of detection risk 可接受的检查风险 E-&=I> B5
61.assessed level of material misstatement risk 重大错报风险的评估水平 011 _(v
62.simall business 小规模企业 Pbz-I3+66
63.accounting system 会计系统 ,TP^i 0
64.test of control 控制测试 *bwLih!}H
65.walk-through test 穿行测试 u},<
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66.communication 沟通 Z\TH=UA
67.flow chart 流程图 )|\72Z~eq
68.reperformance of internal control 重新执行 r?V\X7` +
69.audit evidence 审计证据 {5_*tV<I
70.substantive procedures 实质性程序 [|uAfp5R
71.assertions 认定 ,7tN&R_
72.esistence 存在 6f
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73.occurrence 发生 O8n\>p kI
74.completeness 完整性 q!}&<w~|
75.rights and obligations 权利和义务 !MQo=k
76.valuation and allocation 计价和分摊 \'j%q\Bl;
77.cutoff 截止 #2Mz.=#G
78.accuracy 准确性 RM QlciG
79.classification 分类 82>zu}
80.inspection 检查 dH?;!sJ
81.supervision of counting 监盘 BxlpI[yWq
82.observation 观察 @;Yb6&I;
83.confirmation 函证 c5^i5de
84.computation 计算 &eyFApM[Z
85.analytical procedures 分析程序 Kkdd }j
86.vouch 核对 yQ6{-:`)
87.trace 追查 \y#gh95
88.audit sampling 审计抽样 A*E$_N
89.error 误差 CEZ*a 0}=
90.expected error 预期误差 !P#lTyz
91.population 总体 :6Bk<
92.sampling risk 抽样风险 l$MX\
93.non- sampling risk 非抽样风险 SyX>zN!
94.sampling unit 抽样单位 P4ot,Q4
95.statistical sampling 统计抽样 4*d_2:|u
96.tolerable error 可容忍误差 )|'? uN7
97.the risk of under reliance 信赖不足风险 Ca]vK'(
98.the risk of over reliance 信赖过度风险 }fL8<HM\'c
99.the risk of incorrect rejection 误拒风险 = DvnfT<
100. the risk of incorrect acceptance 误受风险 8`9!ocrM
101.working trial balance 试算平衡表 4ILCvM
102.index and cross-referencing 索引和交叉索引 RG #
103.cash receipt 现金收入 <86upS6
104.cash disbursement 现金支出 3| g'1X}
105.bank statement 银行对账单 X~%Wg*Hm
106.bank reconciliation 银行存款余额调节表 T?NwSxGo
107.balance sheet date 资产负债表日 !dSY?1>U<
108.net realizable value 可变现净值 |L<oKMZY
109.storeroom 仓库 3mpEF<
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110.sale invoice 销售发票 <-X)<k
111.price list 价目表 nBZqhtr
112.positive confirmation request 积极式询证函 Vz51=?75
113.negative confirmation request 消极式询证函 O. @_2
114.purchase requisition 请购单 Kl\A&O*{
115.receiving report 验收报告 ATH0n>)
116.gross margin 毛利 x^9W<
117.manufacturing overhead 制造费用 X -6Se
118.material requisition 领料单 rsy'ZVLUj
119.inventory-taking 存货盘点 .\LWV=B
120.bond certificate 债券 LKftNSkg"
121.stock certificate 股票 a'XCT@B
122.audit report 审计报告 rJKX4,
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123.entity 被审计单位 (Q\QZu@
124.addressee of the audit report 审计报告的收件人 <fWho%eOK
125.unqualified opinion 无保留意见 9akCvY#Q
126.qualified opinion 保留意见 `L7 cS
127.disclaimer of opinion 无法表示意见 HO}aLp
128.adverse opinion 否定意见 J(g!>Sp!p
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A (1)ABC 作业基础成本计算 *cq#>rN
A (2)absorbed overhead 已吸收制造费用 %nVnK6[sox
A (3)absorption costing 吸收成本计算 E^T/Qu
A (4)account 账户,报表 ;m{[9i`2
A (5)accounting postulate 会计假设 "E
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A (6)accounting series release 会计公告文件 r]"
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A (7)accounting valuation 会计计价 V=QvwQlZ
A (8)account sale 承销清单 zxTm`Dh;[
A (9)accountability concept 经营责任概念 6D_4o&N
A (10)accountancy 会计职业 NS mo(c>5
A (11)accountant 会计师 c{s<W}3Ds
A (12)accounting 会计 nakhepLN
A (13)agency cost 代理成本 ib*$3Fn~
A (14)accounting bases 会计基础 }
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A (15)accounting manual 会计手册 yV=hi?f-[V
A (16)accounting period 会计期间 BDD^*Y
A (17)accounting policies 会计方针 ~)Ny8Dh
A (18)accounting rate of return 会计报酬率 -GH#nF3G
A (19)accounting reference date 会计参照日 qeH#c=DQ
A (20)accounting reference period 会计参照期间 JwxI8Pi*y
A (21)accrual concept 应计概念 _OHz 6ag
A (22)accrual expenses 应计费用 nU||Jg
A (23)acid test ration 速动比率(酸性测试比率) jQ1~B1(
A (24)acquisition 购置 z| i$eF;x3
A (25)acquisition accounting 收购会计 @X
A (26)activity based accounting 作业基础成本计算 3sHC1+
A (27)adjusting events 调整事项 0ot=BlMu
A (28)administrative expenses 行政管理费 E!C~*l]wJx
A (29)advice note 发货通知 (~zdS.
A (30)amortization 摊销 s[8<@I*u
A (31)analytical review 分析性检查 W~Eq_J?I
A (32)annual equivalent cost 年度等量成本法 rS{Rzs^@
A (33)annual report and accounts 年度报告和报表 /p?h@6h@y
A (34)appraisal cost 检验成本 ~|R"GloUw
A (35)appropriation account 盈余分配账户 S'B7C>i`#N
A (36)articles of association 公司章程细则 3,S5>~R=
A (37)assets 资产 b;Q
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A (38)assets cover 资产保障 (y=P-nm
A (39)asset value per share 每股资产价值 3QM.X^ANH
A (40)associated company 联营公司 r]kLe2r:B
A (41)attainable standard 可达标准 ib;:*
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A (42)attributable profit 可归属利润 6(<M.U_ft
A (43)audit 审计 *
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A (44)audit report 审计报告 4$1sBY/
A (45)auditing standards 审计准则 rqT@i(i
A (46)authorized share capital 额定股本 CYes'lr
A (47)available hours 可用小时 v|CR
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A (48)avoidable costs 可避免成本 rM_8piD
B (49)back-to-back loan 易币贷款 ^A;v|U
B (50)backflush accounting 倒退成本计算 `SFI\Y+WDT
B (51)bad debts 坏帐 &HT
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B (52)bad debts ratio 坏帐比率 Z\4l+.R`
B (53)bank charges 银行手续费 I>C;$Lp]
B (54)bank overdraft 银行透支 | t3_E
B (55)bank reconciliation 银行存款调节表 wvBJ?t,
B (56)bank statement 银行对账单 "e@JMS
B (57)bankruptcy 破产 M)i2)]FS
B (58)basis of apportionment 分摊基础 Mp7r`A,6
B (59)batch 批量 Pdrz lu
B (60)batch costing 分批成本计算 ceyZ4M
B (61)beta factor B(市场)风险因素 oypX.nye_
B (62)bill 账单 :&9#p%/
B (63)bill of exchange 汇票 =cX&H
B (64)bill of landing 提单 s)8g4Yc*
B (65)bill of materials 用料预计单 QVQe9{ "0
B (66)bill payable 应付票据 L&. 9.Ll
B (67)bill receivable 应收票据 Y Gvt
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B (68)bin card 存货记录卡 *^}(LoPZ
B (69)bonus 红利 AL3zE=BL
B (70)book-keeping 薄记 gX.4I;
B (71)Boston classification 波士顿分类 - YJ7ne]
B (72)breakeven chart 保本图 Z
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B (73)breakeven point 保本点 gM^ Hs7o,
B (74)breaking-down time 复位时间 x_s9DkX
B (75)budget 预算 NIQNzq?a^
B (76)budget center 预算中心 w)5eD+n\-
B (77)budget cost allowance 预算成本折让 3{]csZvW
B (78)budget manual 预算手册
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B (79)budget period 预算期间 |J?KHI
B (80)budgetary control 预算控制 e#<%`\qH
B (81)budgeted capacity 预算生产能力 ;[uJ~7e3
B (82)burden 制造费用 A)/_:
B (83)business center 经营中心 at/bes W
B (84)business entity 营业个体 rB<
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B (85)business unit 经营单位 M(jSv
B (86)buy-out management 管理性购买产权 ys u"+J
B (87)by-product 副产品 CM!bD\5
C (88)called-up share capital 催缴股本 PL%U
C (89)capacity 生产能力 Z ZX|MA!
C (90)capacity ratios 生产能力比率 j_j~BXhIS
C (91)capital 资本 (w6 024~
C (92)capital assets pricing model资本资产计价模式 d+\o>x|Y!Y
C (93)capital commitment 承诺资本 ?qO_t;:0>
C (94)capital employed 已运用的资本 D0.7an6
C (95)capital expenditure 资本支出 DrC
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C (96)capital expenditureauthorization 资本支出核准 MOJKz!%
C (97)capital expenditure control 资本支出控制 ~]O~a}]g(
C (98)capital expenditure proposal资本支出申请 +YI/(ko=
C (99)capital funding planning 资本基金筹集计划 gC>
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C (100)capital gain 资本收益 qa.nm4"6+
C (101)capital investment appraisal资本投资评估
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C (102)capital maintenance 资本保全 4`7N}$j#,
C (103)capital resource planning 资本资源计划 #||^l_
C (104)capital surplus 资本盈余 9B{,q6
C (105)capital turnover 资本周转率 &l/2[>D%4
C (106)card 记录卡 pi7W8y
C (107)cash 现金 L 1H!o!*
C (108)cash account 现金账户 SRRqIQz
C (109)cash book 现金账薄 |~Z.l
C (110)cash cow 金牛产品 @aAB#,
C (111)cash flow 现金流量 h-].?X,]Q
C (112)cash discounted 现金贴现 ;xS@-</:
C (113)cash flow budget 现金流量预算 x&@. [FJhO
C (114)cash flow statement 现金流量表 0r*E$|zZ
C (115)cash ledger 现金分类账 F w
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C (116)cash limit 现金限额 _)"-z
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C (117)CCA 现时成本会计 zogw1g&C
C (118)center 中心 +vIpt{733
C (119)changeover time 变更时间 &CpxD."8x
C (120)chartered entity 特许经济个体 iqreIMWz
C (121)cheque 支票 idPx!
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C (122)cheque register 支票登记薄 M ~zA
C (123)coin analysis 零钱分类 3X=9$xw_
C (124)classification 分类 lmi,P-Q
C (125)clock card 工时卡 LP-~;
C (126)code 代码 T~8= =Z{[
C (127)commitment accounting 承诺确认会计 -GCC
C (128)common cost 共同成本 xQ+UZc
C (129)company limited byguarantee 有限担保责任公司 #.L9/b(
C (130)company limited shares 股份有限公司 4'up bI
C (131)competitive position 竞争能力状况 >'ev_eAk
C (132)concept 概念 f>!)y- 7
C (133)conglomerate 跨行业企业 c!*yxzs\
C (134)consistency concept 一致性概念 KSDz3qe
C (135)consolidated accounts 合并报表 &W+lwEu
C (136)consolidation accounting 合并会计 kl%%b"h'
C (137)consortium 财团 n_QSuh/Wn
C (138)contingency plan 应急计划 -FpZZ8=,M2
C (139)contingent liabilities 或有负债 E6JfSH#
C (140)continuous operation 连续生产 d!0iv'^ t
C (141)contra 抵消 VzD LG LH
C (142)contract cost 合同成本 Oy
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C (143)contract costing 合同成本计算 \kWL:uU
C (144)contribution 贡献毛益 K)b@,/ 5
C (145)contribution centre 贡献中心 !l NCuR/T
C (146)contribution chart 贡献图 M$_E:u&D
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 7.)kG}q]
C (148)contribution to salesration 贡献毛益对销售比率 PL} Wu=
C (149)control 控制 I]Ev6>=;
C (150)control account 控制帐户 + OKk~GYf
C (151)control limits 控制限度 C0C2]xx{
C (152)controllability concept 可控制概念 yX9 .yq
C (153)controllable cost 可控制成本 ?#s9@R1
C (154)conversion cost 加工成本 vT@*o=I
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 wN
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C (156)corporate appraisal 公司评估 f euAT
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C (157)corporate planning 公司计划 X1*f#3cm#
C (158)corporate social reporting 公司社会报告 t2x2_;a
C (159)corporation 股份公司 Ey|{yUmU+
C (160)cost 成本 eJbZA&:
C (161)cost account 成本帐户 jkAWRpOc)
C (162)cost accounting 成本会计
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C (163)cost accounting manual 成本手册 dCA| )
C (164)cost accounts calendar 成本报表的日历时间 I]GG mN
C (165)cost adjustment 成本调整
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C (166)cost allocation 成本分配 xVxN
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C (167)cost apportionment 成本分摊 s>J\h
C (168)cost attribution 成本归属 \k4tYL5
C (169)cost audit 成本审计 LV2#w_^I
C (170)cost behaviour 成本性态 RN^<bt{_U
C (171)cost benefit analysis 成本效益分析 M.FY4~
C (172)cost center 成本中心 Cv[_
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C (173)cost driver 成本动因