Bbj%RF2,
De^Uc
注会《审计》英语常用词汇 4^3lG1^YY
+L hV4@zC
KSgYf;
1.audit 审计 VOkSR
6
2.attestation 鉴证 ;k fl5
3.credibility 可信赖程度 ; %a
4.audit of financial statements 财务报表审计 Usl963A#'F
5.agreed-upon procedures 执行商定程序 4Je[ !X@C
6.high levels of assurance 高水平保证 lK"m |Z
7.compilation 编制 m4_ZGjmJM
8.reliability 可靠性 U.A: '9K,
9.relevance 相关性 A?+cdbxJw
10.professional skepticism 职业谨慎 Em]2K:
11.objectivity 客观性 iyJx~:
12. professional competence 专业胜任能力 #gc v])to
13.Senior/CPA-in-charge 项目经理 1a]QNl_x
14.audit engagement letter 业务约定书 VXP@)\!
15.recurring audit 连续审计 c_Lcsn
16.the client 委托人 7wz9x8 \t
17.change CPA 更换注册会计师 $,
vX yZ
18.the existing CPA 现任注册会计师
KJYcP72P
19.the successor CPA 后任注册会计师 YwU[kr-i
20.the preceding CPA前任注册会计师 TMw6
EM
21.issue the audit report 出具审计报告 BIY"{"hJ
22.expert 专家 e pGC
Ta
23.the board of directors 董事会 )N3XbbV
24.knowledge of the entity‘ s business 了解被审计单位情况 :>K8oE
25.assess material misstatement risks评估重大错报风险 r0/a w
26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围 /I48jO ^2
27.a general knowledge of —— 初步了解―――的情况 mkuK$Mj
28.a more knowledge of—— 进一步了解的情况 " 7g\X$
29.the prior year‘s working papers 以前年度工作底稿 rr^?9M*{V
30.minutes of meeting 会议纪要 {v,NNKQ4x
31.business risks 经营风险 wBI>H
7A
32.appropriateness 适当性 )s|o&aP>
33.accounting estimate 会计估计 aL^
58M y&
34.management representations 管理层声明 `
#; "
35.going concern assumption 持续经营假设 K};~A?ET,h
36.audit plan 审计计划 FjV)QP H
37.significant audit areas 重点审计领域 :x3"Cj
38.error 错误 bc]SY =
39.fraud舞弊 |crm{]7X
40.modified or additional procedures 修改或追加审计程序 i)q8 p
41.misappropriation of assets 侵占资产 N1yx|g:
42.transactions without substance 虚假交易 b_ w(F_0
43.unusual pressures 异常压力 5kLz8n^z@@
44.the suspected noncompliance 涉嫌存在违法行为 ] XjL""EbC
45.materialiy 重要性 zGtv(gwk
46.exceed the materiality level 超过重要性水平 ~v6]6+
47.approach the materiality level 接近重要性水平 2#Du5d
48.an acceptably low level 可接受水平 p8(Z{TSv
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 g+]o=@
50.misstatements or omissions 错报或漏报 Q" G;L
51.aggregate 总计 ows 3%
52.subsequent events 期后事项
;[B-!F>
53.adjust the financial statements 调整财务报表 j1O_Az|3
54.perform additional audit procedures 实施追加的审计程序 W|(U} PrC
55.audit risk 审计风险 !g4u<7
56.detection risk 检查风险 yrG=2{I
57.inappropriate audit opinion 不适当的审计意见 k!py*no y
58.material misstatement 重大的错报 Eg(.L,dj
59.tolerable misstatement 可容忍错报 88On{Kk.v
60.the acceptable level of detection risk 可接受的检查风险 yY_#fJj
61.assessed level of material misstatement risk 重大错报风险的评估水平 opgNt o6$
62.simall business 小规模企业 `Sal-|[Cv[
63.accounting system 会计系统 ~oz??SX
64.test of control 控制测试 f~:wI9
65.walk-through test 穿行测试 O,Ej m<nt
66.communication 沟通 ?izl#?
67.flow chart 流程图 >';UF;\5]Q
68.reperformance of internal control 重新执行 tt A' RJ
69.audit evidence 审计证据 ]cM,m2^2
70.substantive procedures 实质性程序 a FL; E
71.assertions 认定 e=`=7 H4P
72.esistence 存在 ^{a_: r"
73.occurrence 发生 m,)o&ix1
74.completeness 完整性 @a (-U.CZ
75.rights and obligations 权利和义务 ?N=`}}Ky-
76.valuation and allocation 计价和分摊 Ff1!+P,
77.cutoff 截止 dWP<,Z>
78.accuracy 准确性 NA+7ey6
79.classification 分类 e2kW,JV/<$
80.inspection 检查 r3 dGX
iu
81.supervision of counting 监盘 l4ru0V8s7
82.observation 观察 ,olP}
83.confirmation 函证 hv *XuT /
84.computation 计算 O!P7 W u
85.analytical procedures 分析程序 *uoO#4g~
86.vouch 核对 rV}&G!V_t
87.trace 追查 *tfD^nctO
88.audit sampling 审计抽样 1 s.>_
89.error 误差 Id=V\'$o
90.expected error 预期误差 9V|) 3GF
91.population 总体 %Ix2NdC
92.sampling risk 抽样风险 bnZ H
93.non- sampling risk 非抽样风险 \. a 7F4h
94.sampling unit 抽样单位 r@EHn[w
95.statistical sampling 统计抽样 !oYNJE Y7
96.tolerable error 可容忍误差 3_"tds <L
97.the risk of under reliance 信赖不足风险 m qwJya
98.the risk of over reliance 信赖过度风险 hdwF;
99.the risk of incorrect rejection 误拒风险
'Pxq>Os
100. the risk of incorrect acceptance 误受风险 7^<6
| >j4
101.working trial balance 试算平衡表 <R? S
102.index and cross-referencing 索引和交叉索引 og&-P=4O
103.cash receipt 现金收入 ?JBA`,-
104.cash disbursement 现金支出 iN_P25Z<r
105.bank statement 银行对账单 CA5T3J@vAQ
106.bank reconciliation 银行存款余额调节表 ~ R eX$9
107.balance sheet date 资产负债表日 AdR p{^w
108.net realizable value 可变现净值 :!JQ<kV
109.storeroom 仓库 \h?6/@3ob
110.sale invoice 销售发票 [I}z\3Z
%
111.price list 价目表 L{oG'aK4
112.positive confirmation request 积极式询证函 =1y~Qlu
113.negative confirmation request 消极式询证函 7^syu;DT9Y
114.purchase requisition 请购单 *fz#B/ _o
115.receiving report 验收报告
-Jt36|O
116.gross margin 毛利 'Y/kF1,*
117.manufacturing overhead 制造费用 /D964VR1M\
118.material requisition 领料单 13pu{Xak
119.inventory-taking 存货盘点 Dus!Ki~8(t
120.bond certificate 债券 'Fq l;&U
>
121.stock certificate 股票 j
Vh:Bw
122.audit report 审计报告 "]|7%]
123.entity 被审计单位 m\70&%v
124.addressee of the audit report 审计报告的收件人 +Vi L"
125.unqualified opinion 无保留意见 bu -6}
T+
126.qualified opinion 保留意见 8tVSa
i8[
127.disclaimer of opinion 无法表示意见 2.vmZ aKP
128.adverse opinion 否定意见 <s%Ft
GWLdz0`2_
A (1)ABC 作业基础成本计算
sOb]o[=
A (2)absorbed overhead 已吸收制造费用 ]E)\>Jb
A (3)absorption costing 吸收成本计算 j{D tjV8
A (4)account 账户,报表 DP;:%L}
A (5)accounting postulate 会计假设 f8ZuG ! U
A (6)accounting series release 会计公告文件 6)BPDfU,
A (7)accounting valuation 会计计价 aKE`nA0\B
A (8)account sale 承销清单 @v3)N[|d
A (9)accountability concept 经营责任概念 3Yo)K
A (10)accountancy 会计职业 ;G[0%z+*
A (11)accountant 会计师 *Ms &WYN-
A (12)accounting 会计 Q @[gj:w
A (13)agency cost 代理成本 s6r(\L_Im
A (14)accounting bases 会计基础 jGT| Xo>t
A (15)accounting manual 会计手册 I@\D
tQZ
A (16)accounting period 会计期间 62MQ+H
A (17)accounting policies 会计方针 H_Xk;fM
A (18)accounting rate of return 会计报酬率 ^;F5ymb3U
A (19)accounting reference date 会计参照日 ]0BX5Z'
A (20)accounting reference period 会计参照期间 9C=*>I27?
A (21)accrual concept 应计概念 >; tE.CJH
A (22)accrual expenses 应计费用 OCq5}%yU&i
A (23)acid test ration 速动比率(酸性测试比率) X8ZO
} X
A (24)acquisition 购置 i=1crJ:
A (25)acquisition accounting 收购会计 &n#yxv4
A (26)activity based accounting 作业基础成本计算 {> 8?6m-
A (27)adjusting events 调整事项 }"SqB{5e(
A (28)administrative expenses 行政管理费 D[}^G5
A (29)advice note 发货通知 TD %L`Gk
A (30)amortization 摊销 @WJ\W `P
A (31)analytical review 分析性检查 zG8g}FrzG;
A (32)annual equivalent cost 年度等量成本法 ?#fm-5WIi
A (33)annual report and accounts 年度报告和报表 k2tSg JW
A (34)appraisal cost 检验成本 \WbQS#Z9
A (35)appropriation account 盈余分配账户 s~bi#U;dF
A (36)articles of association 公司章程细则 y. 1F@w|
A (37)assets 资产 fms(_Q:R?
A (38)assets cover 资产保障 sOiM/} O]
A (39)asset value per share 每股资产价值 r ;MFVj{
A (40)associated company 联营公司 t72rCq QC
A (41)attainable standard 可达标准 [~X&J#
1e7I2g
A (42)attributable profit 可归属利润 IF-y/]
A (43)audit 审计 #
5U1F[
A (44)audit report 审计报告 #HW<
@E
A (45)auditing standards 审计准则 ez.a
A (46)authorized share capital 额定股本 6GPI
gP L,
A (47)available hours 可用小时 mQR9Pn} H
A (48)avoidable costs 可避免成本 A_Wa RYG
B (49)back-to-back loan 易币贷款 hvQXYo>TZx
B (50)backflush accounting 倒退成本计算 XogCq?_m
B (51)bad debts 坏帐 jwBJG7\
B (52)bad debts ratio 坏帐比率 E/*&'Osq
B (53)bank charges 银行手续费 &xhwOgI #,
B (54)bank overdraft 银行透支 , ,n g]&%i
B (55)bank reconciliation 银行存款调节表 Pqw<nyC.
B (56)bank statement 银行对账单 Pr(@&:v:
B (57)bankruptcy 破产 IGT9}24
B (58)basis of apportionment 分摊基础 q mv 0 LU
B (59)batch 批量 p !=O>b _f
B (60)batch costing 分批成本计算 >iRkhA=Vg
B (61)beta factor B(市场)风险因素 `'sD (e
B (62)bill 账单 2%6 > )|
B (63)bill of exchange 汇票 gzqp=I[%
B (64)bill of landing 提单 y22DBB8
B (65)bill of materials 用料预计单 bk;uKV+<
B (66)bill payable 应付票据 #.
[eZ[
B (67)bill receivable 应收票据 ?w'86^_z
B (68)bin card 存货记录卡 U%q6n"[
Cr
B (69)bonus 红利 w= n(2M56C
B (70)book-keeping 薄记 2<y9xvp
B (71)Boston classification 波士顿分类 '21gUYm
B (72)breakeven chart 保本图 Gy y4zK
B (73)breakeven point 保本点 j*Pq<[~
B (74)breaking-down time 复位时间 Hh*?[-&r~
B (75)budget 预算
EG| dN(qh
B (76)budget center 预算中心 W]7 /
e
B (77)budget cost allowance 预算成本折让 lw[ c+F7
B (78)budget manual 预算手册 <F(2D<d{;)
B (79)budget period 预算期间 YURMXbj
B (80)budgetary control 预算控制 Z
b$]9(RS
B (81)budgeted capacity 预算生产能力 ;RX u} pd
B (82)burden 制造费用 qIQRl1Tw;V
B (83)business center 经营中心 7pciB}$2
B (84)business entity 营业个体 3X1 1Gl
B (85)business unit 经营单位 V+y "L>K
B (86)buy-out management 管理性购买产权 ~6@`;s`[Y
B (87)by-product 副产品 `OWHf?t:
C (88)called-up share capital 催缴股本 ZV+tHgzlv5
C (89)capacity 生产能力 3NDddrL9
C (90)capacity ratios 生产能力比率 jBOl:l,+
C (91)capital 资本 QDV+(
C (92)capital assets pricing model资本资产计价模式 "t(_r@q U/
C (93)capital commitment 承诺资本 w4Df? )Z
C (94)capital employed 已运用的资本 ?6&8-zt1?
C (95)capital expenditure 资本支出 F ;8Q`$n
C (96)capital expenditureauthorization 资本支出核准 vr'cR2
C (97)capital expenditure control 资本支出控制 VZI!rFac
C (98)capital expenditure proposal资本支出申请 J-, ocO
C (99)capital funding planning 资本基金筹集计划 oD9n5/ozo
C (100)capital gain 资本收益 ow{. iv\,u
C (101)capital investment appraisal资本投资评估 $HsNV6
C (102)capital maintenance 资本保全 ocJG4#
C (103)capital resource planning 资本资源计划 L/exR6
M7
C (104)capital surplus 资本盈余 0V(} Zj>
C (105)capital turnover 资本周转率 ?z&% VU"
C (106)card 记录卡 S7Ty}?E@
C (107)cash 现金 =3w;<1 ?'
C (108)cash account 现金账户 Cp"
7R
&s
C (109)cash book 现金账薄 PC<_1!M]
C (110)cash cow 金牛产品 ] 2qKc
C (111)cash flow 现金流量 \rzMgR$/rj
C (112)cash discounted 现金贴现 >20
d K
C (113)cash flow budget 现金流量预算 [i ~qVn2vT
C (114)cash flow statement 现金流量表 BDWbWA
6
C (115)cash ledger 现金分类账 >> $`] ]7
C (116)cash limit 现金限额 X(*O$B{
R
C (117)CCA 现时成本会计 adX"Yg!`{c
C (118)center 中心 9yC22C:
C (119)changeover time 变更时间 |&rCX fC
C (120)chartered entity 特许经济个体 I*3}er T
C (121)cheque 支票 QR'# ]k;>%
C (122)cheque register 支票登记薄 ;VAyH('~
C (123)coin analysis 零钱分类 SnmUh~`L~
C (124)classification 分类 o25rKC=o
C (125)clock card 工时卡 U>f'j;5
C (126)code 代码 ~Q]5g7k=&
C (127)commitment accounting 承诺确认会计 cS9 jGD9
2
C (128)common cost 共同成本 -"dt3$ju
C (129)company limited byguarantee 有限担保责任公司 ~;#} aQYo
C (130)company limited shares 股份有限公司 pLtw|S'4
C (131)competitive position 竞争能力状况 +)"Rv%.
C (132)concept 概念 Q}L?o
C (133)conglomerate 跨行业企业
R~k`KuY@!
C (134)consistency concept 一致性概念 , i5 _4
C (135)consolidated accounts 合并报表 \>-
M&C
C (136)consolidation accounting 合并会计 ")STB8kQ
C (137)consortium 财团 jTcv&`fA z
C (138)contingency plan 应急计划 ngl +`|u
C (139)contingent liabilities 或有负债 @ i; )`k5b
C (140)continuous operation 连续生产 uwSSrT
C (141)contra 抵消 z m$Sw0#(
C (142)contract cost 合同成本 ~EPVu
C (143)contract costing 合同成本计算 yQ N{)rv
C (144)contribution 贡献毛益 UE.kR+1
C (145)contribution centre 贡献中心 6D`n^ uoP
C (146)contribution chart 贡献图 j/*1zu8Y
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ezp%8IZ;
C (148)contribution to salesration 贡献毛益对销售比率 UgC65O2
C (149)control 控制 JUpV(p"-r
C (150)control account 控制帐户 6^ [ 4.D
C (151)control limits 控制限度 \MOwp@|y
C (152)controllability concept 可控制概念 nm,LKS7
C (153)controllable cost 可控制成本 4}uOut
C (154)conversion cost 加工成本 | j`73@6
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 Km8aHc]O~
C (156)corporate appraisal 公司评估 - | g"q|
C (157)corporate planning 公司计划 5o d T\>Sn
C (158)corporate social reporting 公司社会报告 !ka* rd
C (159)corporation 股份公司 rQVX ^
C (160)cost 成本 73D< wMgZF
C (161)cost account 成本帐户 Lz'VQO1U=
C (162)cost accounting 成本会计 RDp
C (163)cost accounting manual 成本手册 akzGJ3g
C (164)cost accounts calendar 成本报表的日历时间 Z,.Hz\y1D
C (165)cost adjustment 成本调整
>Q\Kc=Q|
C (166)cost allocation 成本分配 -V|"T+U
C (167)cost apportionment 成本分摊 Dp
](?Yr
C (168)cost attribution 成本归属 R}M
;, G
C (169)cost audit 成本审计 o[Jzx2 A<
C (170)cost behaviour 成本性态 KkA)p/
C (171)cost benefit analysis 成本效益分析 6 4zOEjra
C (172)cost center 成本中心 &Vz$0{d5
C (173)cost driver 成本动因
