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注会《审计》英语常用词汇 _`Kh8G
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1.audit 审计 L\Oxyi<{
2.attestation 鉴证 3>(~5
3.credibility 可信赖程度 -C^qN7Bz
4.audit of financial statements 财务报表审计 b c
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5.agreed-upon procedures 执行商定程序 *QW.#y>"j
6.high levels of assurance 高水平保证 _)-2h[
7.compilation 编制 W(ZEqH2
8.reliability 可靠性 :%Z)u:~':
9.relevance 相关性 .WOF:Nu4
10.professional skepticism 职业谨慎 MS SHMR
11.objectivity 客观性 ;$a|4_U$m
12. professional competence 专业胜任能力 m";8 nm
13.Senior/CPA-in-charge 项目经理 nb5%a
14.audit engagement letter 业务约定书 BvlY\^
15.recurring audit 连续审计 i_6 wD
16.the client 委托人 ;Xidv9c
17.change CPA 更换注册会计师 HH
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18.the existing CPA 现任注册会计师 pfim*\'
19.the successor CPA 后任注册会计师 'H1"z!]
20.the preceding CPA前任注册会计师 7.5\LTM>9e
21.issue the audit report 出具审计报告 YVHDk7s
22.expert 专家 YVY(uq)d
23.the board of directors 董事会 #l2WRw_t
24.knowledge of the entity‘ s business 了解被审计单位情况 .hvn/5s
25.assess material misstatement risks评估重大错报风险 I |D]NY^
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 fv3)#>Dgp>
27.a general knowledge of —— 初步了解―――的情况 0txSF^x
28.a more knowledge of—— 进一步了解的情况 `Geq,
29.the prior year‘s working papers 以前年度工作底稿 If9!S}
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30.minutes of meeting 会议纪要 F7x< V=4{
31.business risks 经营风险 S4O:?^28
32.appropriateness 适当性 ZG)C#I1;O
33.accounting estimate 会计估计 F0NNS!WP7^
34.management representations 管理层声明 Q~*3Z4)j
35.going concern assumption 持续经营假设 ]
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36.audit plan 审计计划 Z
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37.significant audit areas 重点审计领域 \b88=^
38.error 错误 [/t/694
39.fraud舞弊 "ZVBn!
40.modified or additional procedures 修改或追加审计程序 EVmE{XlD;
41.misappropriation of assets 侵占资产 CtDS lJ
42.transactions without substance 虚假交易 1/qiE{NW
43.unusual pressures 异常压力 VA'<
44.the suspected noncompliance 涉嫌存在违法行为 >BQF<
45.materialiy 重要性 NU/~E"^I.
46.exceed the materiality level 超过重要性水平 o:Z*F0qm
47.approach the materiality level 接近重要性水平 e;}5~dSi
48.an acceptably low level 可接受水平 ]i]sgg[
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 Mz{ Rh+gS
50.misstatements or omissions 错报或漏报 ")M.p_b[Z=
51.aggregate 总计 *t |j+*c}
52.subsequent events 期后事项 >|I3h5\M
53.adjust the financial statements 调整财务报表 Y=rW.yK8
54.perform additional audit procedures 实施追加的审计程序 CM's6qhQnn
55.audit risk 审计风险 L
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56.detection risk 检查风险 z8"=W,2
57.inappropriate audit opinion 不适当的审计意见 Sdt2D
58.material misstatement 重大的错报 .}y
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59.tolerable misstatement 可容忍错报 NtOR/*
60.the acceptable level of detection risk 可接受的检查风险 E.% F/mM
61.assessed level of material misstatement risk 重大错报风险的评估水平 7iJk0L$]x
62.simall business 小规模企业 yZ)ScB^
63.accounting system 会计系统 RBgkC+2
64.test of control 控制测试 5BCaE)J
65.walk-through test 穿行测试 $BBfsaJPT
66.communication 沟通 |)JoxqR
67.flow chart 流程图 @x J^JcE
68.reperformance of internal control 重新执行 FZ2-e
69.audit evidence 审计证据 8"*$e
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70.substantive procedures 实质性程序 K
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71.assertions 认定 `y6l^ep
72.esistence 存在 gS|xicq!
73.occurrence 发生 ti#sh{t
74.completeness 完整性 yRi/YR#
75.rights and obligations 权利和义务 Oc'z?6axWv
76.valuation and allocation 计价和分摊 Yh%wf3
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77.cutoff 截止 @Q1j
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78.accuracy 准确性 a&ByV!%%+_
79.classification 分类 0De M
80.inspection 检查 IFTW,9hh
81.supervision of counting 监盘 tB3CX\e
82.observation 观察 z|?R=;,u`
83.confirmation 函证 J+|ohA
84.computation 计算 qL+y8*
85.analytical procedures 分析程序 DVcu*UVw
86.vouch 核对 /#se>4]
87.trace 追查 (MIw$
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88.audit sampling 审计抽样 S'JeA>L
89.error 误差 ipp_?5TL
90.expected error 预期误差 g^4FzJ
91.population 总体 -pGt;
92.sampling risk 抽样风险 4F4u1r+
93.non- sampling risk 非抽样风险 2M#CJ&
94.sampling unit 抽样单位 pNJM]-D]m~
95.statistical sampling 统计抽样 pOYtN1uN|
96.tolerable error 可容忍误差 8W[]#~77b
97.the risk of under reliance 信赖不足风险 l>(G3lIw
98.the risk of over reliance 信赖过度风险 "qm> z@K
99.the risk of incorrect rejection 误拒风险 uWInx6p
100. the risk of incorrect acceptance 误受风险 -d3y!|\>a
101.working trial balance 试算平衡表 lmcDA,7
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入
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104.cash disbursement 现金支出 wqOhJYc
105.bank statement 银行对账单 yrs3`/
106.bank reconciliation 银行存款余额调节表 GKtQ>39B
107.balance sheet date 资产负债表日 !m|%4/
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108.net realizable value 可变现净值 =|%T E
109.storeroom 仓库 .KsvRx
110.sale invoice 销售发票 KRZV9AJ
111.price list 价目表 ">9CN$]J
112.positive confirmation request 积极式询证函 `j![
113.negative confirmation request 消极式询证函 MX0B$yc$
114.purchase requisition 请购单 7:<Ed"rdE
115.receiving report 验收报告 U}0/V
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116.gross margin 毛利 zNf5OItx
117.manufacturing overhead 制造费用 cj<@~[uw
118.material requisition 领料单 9.=#4OH/
119.inventory-taking 存货盘点 ) :@%xoF5
120.bond certificate 债券 =x'%zUgE
121.stock certificate 股票 UG_
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122.audit report 审计报告 [AzN&yACE
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 >[@d&28b%
125.unqualified opinion 无保留意见 6I#DlAU@v
126.qualified opinion 保留意见 ix+x-G
127.disclaimer of opinion 无法表示意见 kwR@oVR^
128.adverse opinion 否定意见 ] O>7x
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A (1)ABC 作业基础成本计算 b]#d04]
A (2)absorbed overhead 已吸收制造费用 8Q -F
A (3)absorption costing 吸收成本计算 AyO|9!F@A
A (4)account 账户,报表 Ig KAD#2a
A (5)accounting postulate 会计假设 }2,#[mM
A (6)accounting series release 会计公告文件 ?|GxVOl
A (7)accounting valuation 会计计价 [9_ (+E[}
A (8)account sale 承销清单 "%t`I)
A (9)accountability concept 经营责任概念 & }}WP:U
A (10)accountancy 会计职业 tlgvBRH>
A (11)accountant 会计师 np^<HfYV
A (12)accounting 会计 8k^y.B
A (13)agency cost 代理成本 J6ShIPc
A (14)accounting bases 会计基础 z44~5J]
A (15)accounting manual 会计手册 -$
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A (16)accounting period 会计期间 <SZO-
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A (17)accounting policies 会计方针 p\;)^O4
A (18)accounting rate of return 会计报酬率 3og$'#6P
A (19)accounting reference date 会计参照日 f {Z%:H
A (20)accounting reference period 会计参照期间 E_1I|$
A (21)accrual concept 应计概念 ](:FW '-
A (22)accrual expenses 应计费用 HbfB[%
A (23)acid test ration 速动比率(酸性测试比率) ld}$Tsy0
A (24)acquisition 购置
uE`|0
A (25)acquisition accounting 收购会计 lkg*AAR?'
A (26)activity based accounting 作业基础成本计算 b|o!&9Yyr
A (27)adjusting events 调整事项 zN)\2
A (28)administrative expenses 行政管理费 8{]Gh 0+
A (29)advice note 发货通知 {WeXURp&nF
A (30)amortization 摊销 bXwoJ2
A (31)analytical review 分析性检查 F(~_L.
A (32)annual equivalent cost 年度等量成本法 A=d$ir
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A (33)annual report and accounts 年度报告和报表 |;m`874
A (34)appraisal cost 检验成本 dHF$T33It
A (35)appropriation account 盈余分配账户 R 0HVLQI
A (36)articles of association 公司章程细则 CN~NyJL H
A (37)assets 资产 uo'31V0
A (38)assets cover 资产保障 ZNpExfGEU
A (39)asset value per share 每股资产价值 S/<"RfVU#o
A (40)associated company 联营公司 ZWRRh^
A (41)attainable standard 可达标准 .`>l.gmi&
0/@ X!|X
A (42)attributable profit 可归属利润 /:{_| P\
A (43)audit 审计 F*JvpI[7n
A (44)audit report 审计报告 =/JF-#n/MA
A (45)auditing standards 审计准则 |EV\a[
A (46)authorized share capital 额定股本 ~gWd63%8x
A (47)available hours 可用小时 !M&un*
A (48)avoidable costs 可避免成本 @PoFxv
B (49)back-to-back loan 易币贷款 0$L0fhw.
B (50)backflush accounting 倒退成本计算 @U3foL2\
B (51)bad debts 坏帐 Oqpl2Y"/
B (52)bad debts ratio 坏帐比率 R 4$
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B (53)bank charges 银行手续费 ,' rL'Ys
B (54)bank overdraft 银行透支 dEd ]U49u
B (55)bank reconciliation 银行存款调节表 4!~
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B (56)bank statement 银行对账单 3R%UPT0>
B (57)bankruptcy 破产 JV]u(PL
B (58)basis of apportionment 分摊基础 Q|=
Q]$d
B (59)batch 批量 =6Sj}/
B (60)batch costing 分批成本计算 g2{H^YUN$_
B (61)beta factor B(市场)风险因素 xJ2O4ob
B (62)bill 账单 f UF;SqT
B (63)bill of exchange 汇票 fHe0W
B (64)bill of landing 提单 u@Cf*VPK
B (65)bill of materials 用料预计单 ]r6BLZ[ %
B (66)bill payable 应付票据 ^/C$L8#
B (67)bill receivable 应收票据 CI!Eq&D,
B (68)bin card 存货记录卡 v=.z|QD^1
B (69)bonus 红利 $TA6S+
B (70)book-keeping 薄记 jxnQG A
B (71)Boston classification 波士顿分类 qH
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B (72)breakeven chart 保本图 C?6
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B (73)breakeven point 保本点 ?
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B (74)breaking-down time 复位时间 rI<nUy P?
B (75)budget 预算 /}nrF4S
B (76)budget center 预算中心 \7t5U7v8U
B (77)budget cost allowance 预算成本折让 i,'Ka[6
B (78)budget manual 预算手册 B]|6`UfB
B (79)budget period 预算期间 7O+Ij9+{n
B (80)budgetary control 预算控制 'o/N}E!Pt
B (81)budgeted capacity 预算生产能力 d2A
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B (82)burden 制造费用 t8AkdSU0
B (83)business center 经营中心 OHHNWg_5
B (84)business entity 营业个体 U
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B (85)business unit 经营单位 Cgz&@@j,]
B (86)buy-out management 管理性购买产权 &gA6+b'
B (87)by-product 副产品 .lvI8Jf~X
C (88)called-up share capital 催缴股本 vr{'FMc
C (89)capacity 生产能力 N4a`8dS|
C (90)capacity ratios 生产能力比率 B0)`wsb_
C (91)capital 资本 vQKn=
C (92)capital assets pricing model资本资产计价模式 BEXQTM3])I
C (93)capital commitment 承诺资本 #ox
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C (94)capital employed 已运用的资本 [;?"R-V"z
C (95)capital expenditure 资本支出 msc 1^2
C (96)capital expenditureauthorization 资本支出核准 \6SMn6a4
C (97)capital expenditure control 资本支出控制 ,pyQP^u-
C (98)capital expenditure proposal资本支出申请 NV}RRs
C (99)capital funding planning 资本基金筹集计划 ~5r=FF6
C (100)capital gain 资本收益 ?{
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C (101)capital investment appraisal资本投资评估 O->_/_
C (102)capital maintenance 资本保全 9Qzjqq:"Li
C (103)capital resource planning 资本资源计划 DO&+=o`"
C (104)capital surplus 资本盈余 cc|CC
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C (105)capital turnover 资本周转率 =PNdP
C (106)card 记录卡 1z~k1usRK
C (107)cash 现金 IjG5X[@
C (108)cash account 现金账户 Y&vHOA
C (109)cash book 现金账薄 y)3~]h\a
C (110)cash cow 金牛产品 GA|/7[I}
C (111)cash flow 现金流量 8^/+wa+G
C (112)cash discounted 现金贴现 Dq/3E-y5
C (113)cash flow budget 现金流量预算 [1z{T(dh
C (114)cash flow statement 现金流量表 6IEUJ-M Z
C (115)cash ledger 现金分类账 7fTxGm
C (116)cash limit 现金限额 Ro'jM0(KE
C (117)CCA 现时成本会计 5%<TF.;-J
C (118)center 中心 koOy Z>
C (119)changeover time 变更时间
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C (120)chartered entity 特许经济个体 j
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C (121)cheque 支票 m_Mwg
C (122)cheque register 支票登记薄 \#P
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C (123)coin analysis 零钱分类 wL'oImE
C (124)classification 分类 W1xf2=z`)T
C (125)clock card 工时卡 DpA\r_D
C (126)code 代码 }*iAE>;
C (127)commitment accounting 承诺确认会计 ;"1/#CY773
C (128)common cost 共同成本 0jBKCu
C (129)company limited byguarantee 有限担保责任公司 KHvIN}V5?3
C (130)company limited shares 股份有限公司 @&?a]
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C (131)competitive position 竞争能力状况 mR" uhm}q
C (132)concept 概念 P?^JPbfV
C (133)conglomerate 跨行业企业 B-!guf
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C (134)consistency concept 一致性概念 fC_zX}3
C (135)consolidated accounts 合并报表 +.w[6
C (136)consolidation accounting 合并会计 1'Nh jL
C (137)consortium 财团 7egq4gN]2Y
C (138)contingency plan 应急计划 F(deu^s%{
C (139)contingent liabilities 或有负债 uu}'i\Q
C (140)continuous operation 连续生产 mHKJ
C (141)contra 抵消 X$/E>I
C (142)contract cost 合同成本 }A-{ 6Qe
C (143)contract costing 合同成本计算 F
y b[{"
C (144)contribution 贡献毛益 g{e/X~
C (145)contribution centre 贡献中心 .+OB!'dDK^
C (146)contribution chart 贡献图 aZ$/<|y~:_
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 $u:<x
C (148)contribution to salesration 贡献毛益对销售比率 8pqs?L@W
C (149)control 控制 A*hZv|$0
C (150)control account 控制帐户 vruD U#
C (151)control limits 控制限度 '}_=kp'X
C (152)controllability concept 可控制概念 $Jc q7E~
C (153)controllable cost 可控制成本 \f
TTkpM
C (154)conversion cost 加工成本 6VC-KY
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 /w0sj`;"
C (156)corporate appraisal 公司评估 +vf:z?I8
C (157)corporate planning 公司计划 [~COYjp
C (158)corporate social reporting 公司社会报告 CA/ -Gb
C (159)corporation 股份公司 C ck#Y
C (160)cost 成本
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C (161)cost account 成本帐户 [O\9 9>
C (162)cost accounting 成本会计 E
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C (163)cost accounting manual 成本手册 z?)He)d
C (164)cost accounts calendar 成本报表的日历时间 ~Po<(A}`f
C (165)cost adjustment 成本调整 vHS2q
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C (166)cost allocation 成本分配 d ,UCH
C (167)cost apportionment 成本分摊 M_Bu,<q^
C (168)cost attribution 成本归属 )AI?x@
C (169)cost audit 成本审计 c+8V|'4
C (170)cost behaviour 成本性态 Apmw6cc
C (171)cost benefit analysis 成本效益分析 B_hPcmB
C (172)cost center 成本中心 nWk e#{[
C (173)cost driver 成本动因