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注会《审计》英语常用词汇 v1[29t<I!
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1.audit 审计 `]X>V,
2.attestation 鉴证 ..qCPlK;
3.credibility 可信赖程度 :>*7=q=
4.audit of financial statements 财务报表审计 JO;Uus{?
5.agreed-upon procedures 执行商定程序 9my^
Y9B
6.high levels of assurance 高水平保证 uS-|w
YE
7.compilation 编制 9UkBwS`
8.reliability 可靠性 7"mc+QOp
9.relevance 相关性 w &(ag$p'
10.professional skepticism 职业谨慎 P%6~&woF
11.objectivity 客观性 ]A"h&`Cvt
12. professional competence 专业胜任能力 TO_e^A#
13.Senior/CPA-in-charge 项目经理 .h[:xYm
14.audit engagement letter 业务约定书 N$DkX)Z
15.recurring audit 连续审计 #?E"x/$Y6
16.the client 委托人 p[-O( 3Y
17.change CPA 更换注册会计师 K;(mC<
18.the existing CPA 现任注册会计师 zTp"AuNHN
19.the successor CPA 后任注册会计师 gSgr6TH0
20.the preceding CPA前任注册会计师 ;,TFr}p`
21.issue the audit report 出具审计报告 P3%5?.S
22.expert 专家 nEfK53i_
23.the board of directors 董事会 JLYi]nZ
24.knowledge of the entity‘ s business 了解被审计单位情况 AdmC&!nH
25.assess material misstatement risks评估重大错报风险 pI[uUu7O
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 G6/m#
27.a general knowledge of —— 初步了解―――的情况 4JEpl'5^Q
28.a more knowledge of—— 进一步了解的情况 F:VIzyMq<
29.the prior year‘s working papers 以前年度工作底稿 #QPjkR|\
30.minutes of meeting 会议纪要 >7FHo-H/T
31.business risks 经营风险 7
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32.appropriateness 适当性 y9
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33.accounting estimate 会计估计 S3#>9k;p
34.management representations 管理层声明 ~@!bsLSMU
35.going concern assumption 持续经营假设 XG?8s
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36.audit plan 审计计划 GVz6-T~\>
37.significant audit areas 重点审计领域 FlQGgVN
38.error 错误 D@KlOU{<
39.fraud舞弊 pw#-_
40.modified or additional procedures 修改或追加审计程序 43w}qY1
41.misappropriation of assets 侵占资产 ,I9bNO,%JK
42.transactions without substance 虚假交易 9$Y=orpWxr
43.unusual pressures 异常压力 (BM47D=v
44.the suspected noncompliance 涉嫌存在违法行为 bLL2
45.materialiy 重要性 3
{V>S,O3]
46.exceed the materiality level 超过重要性水平 KXrjqqXs
47.approach the materiality level 接近重要性水平 i@q&5;%%
48.an acceptably low level 可接受水平 wq{hF<
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 6LZCgdS{
50.misstatements or omissions 错报或漏报 .X&9Q9T=#
51.aggregate 总计 NRuNKl.v
52.subsequent events 期后事项 $xqa{L%B
53.adjust the financial statements 调整财务报表 yVfC-Z
54.perform additional audit procedures 实施追加的审计程序 x38QD;MT
55.audit risk 审计风险 So6x"1B
56.detection risk 检查风险 ~,Qp^"rlW
57.inappropriate audit opinion 不适当的审计意见 YR70BOxK
58.material misstatement 重大的错报 [ )F<V!
59.tolerable misstatement 可容忍错报 rjP/l6
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60.the acceptable level of detection risk 可接受的检查风险 F{w
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61.assessed level of material misstatement risk 重大错报风险的评估水平 yu|>t4#GT
62.simall business 小规模企业 TvM~y\s
63.accounting system 会计系统 "tZe>>I
64.test of control 控制测试 K:M8h{Ua
65.walk-through test 穿行测试 rOYx
b }1
66.communication 沟通 xo)P?-
67.flow chart 流程图 "M
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68.reperformance of internal control 重新执行 "4Nt\WQ
69.audit evidence 审计证据 XZf$K _F&M
70.substantive procedures 实质性程序 + 3gp%`c4
71.assertions 认定 }vuARZ>
72.esistence 存在 }\f0 A-
73.occurrence 发生 ,6/V"kqIP
74.completeness 完整性 f<_Cq<q"
75.rights and obligations 权利和义务 Sdo-nt
76.valuation and allocation 计价和分摊 s"|Pdc4
77.cutoff 截止 $qiya[&G4
78.accuracy 准确性 _`V'r#Q
n
79.classification 分类 S/ *E,))m
80.inspection 检查 =I<R! ZSN
81.supervision of counting 监盘 SM'|+ d
82.observation 观察 bcyzhK=
83.confirmation 函证 .}t
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84.computation 计算 ks tIgcI
85.analytical procedures 分析程序 #E[0ys1O
86.vouch 核对 Xvv6~
87.trace 追查 DXo|.!P=3
88.audit sampling 审计抽样 }k0_5S
89.error 误差 I]575\bA
90.expected error 预期误差 h
8P)%p
91.population 总体 `uFdwO'DD
92.sampling risk 抽样风险 _$'ashF
93.non- sampling risk 非抽样风险 SBpL6~NW
94.sampling unit 抽样单位 ;gkM{={`p
95.statistical sampling 统计抽样 9x8fhAy}4
96.tolerable error 可容忍误差 7_L;E~\
97.the risk of under reliance 信赖不足风险
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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 :h$$J
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100. the risk of incorrect acceptance 误受风险 a[C@
101.working trial balance 试算平衡表 \RiP
102.index and cross-referencing 索引和交叉索引 *hx
103.cash receipt 现金收入 <} .$l
104.cash disbursement 现金支出 D-c4EV
105.bank statement 银行对账单 2T35{Q!=F
106.bank reconciliation 银行存款余额调节表 M{@(G
5
107.balance sheet date 资产负债表日 zda 3
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108.net realizable value 可变现净值 \G[$:nS
109.storeroom 仓库 =&]L00u.
110.sale invoice 销售发票 ^#$n~]s
111.price list 价目表 ]'}L 1r
112.positive confirmation request 积极式询证函 'V {W-W<
113.negative confirmation request 消极式询证函 %;_MGa
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114.purchase requisition 请购单 d~
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115.receiving report 验收报告 fl(wV.Je|
116.gross margin 毛利 t!XwW$@
117.manufacturing overhead 制造费用
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118.material requisition 领料单 TxD#9]Q`
119.inventory-taking 存货盘点 X,
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120.bond certificate 债券 JI}'dU>*U:
121.stock certificate 股票 rH-23S
122.audit report 审计报告 XZ7Lk)IR
123.entity 被审计单位 gJXaPJA{
124.addressee of the audit report 审计报告的收件人 DI>s-7
125.unqualified opinion 无保留意见 29KiuP
126.qualified opinion 保留意见 0;k# *#w
127.disclaimer of opinion 无法表示意见 kj_c%T
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128.adverse opinion 否定意见 @5FQX
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A (1)ABC 作业基础成本计算 *pq\MiD/
A (2)absorbed overhead 已吸收制造费用 nUO0Ce
A (3)absorption costing 吸收成本计算 v+XJ*N[W
A (4)account 账户,报表 5+'<R8{:,
A (5)accounting postulate 会计假设 EwN}l
A (6)accounting series release 会计公告文件 iMlWM-wz>O
A (7)accounting valuation 会计计价 G[=c
Ss,
A (8)account sale 承销清单 Dtk=[;"k2a
A (9)accountability concept 经营责任概念 _b 0&!l<
A (10)accountancy 会计职业 U6K|fYN`
A (11)accountant 会计师 )e{aN+
A (12)accounting 会计 5+vaE
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A (13)agency cost 代理成本 AH^/V}9H
A (14)accounting bases 会计基础 80I#TA6C
A (15)accounting manual 会计手册 ^
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A (16)accounting period 会计期间 kmW4:EA%
A (17)accounting policies 会计方针 7
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A (18)accounting rate of return 会计报酬率 d=(mw_-?
A (19)accounting reference date 会计参照日 s[jTP(d)8
A (20)accounting reference period 会计参照期间 ;uJMG
A (21)accrual concept 应计概念
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A (22)accrual expenses 应计费用 R&&4y 7
A (23)acid test ration 速动比率(酸性测试比率) *wearCPeJ
A (24)acquisition 购置 TOt dUO
A (25)acquisition accounting 收购会计 ;l+Leex
A (26)activity based accounting 作业基础成本计算 LV Ge]
lD
A (27)adjusting events 调整事项 2G7Wi!J
A (28)administrative expenses 行政管理费 @{Q4^'K"
A (29)advice note 发货通知 /:
"1Z]@
A (30)amortization 摊销 f|5co>Hk
A (31)analytical review 分析性检查 qX%_uOw:%
A (32)annual equivalent cost 年度等量成本法
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A (33)annual report and accounts 年度报告和报表 .*oU]N%K=
A (34)appraisal cost 检验成本 ]^E?;1$f?
A (35)appropriation account 盈余分配账户 ye&;(30Oq
A (36)articles of association 公司章程细则 jA1+x:Wq
A (37)assets 资产 fhiM U8(&
A (38)assets cover 资产保障 vXs"Dst
A (39)asset value per share 每股资产价值 1}x%%RD_
A (40)associated company 联营公司 N8jIMb'<
A (41)attainable standard 可达标准 #mdc [.
+7Gwg
A (42)attributable profit 可归属利润 @gblW*Zhk
A (43)audit 审计 x5Bk/e'
A (44)audit report 审计报告 Z@HEj_n
A (45)auditing standards 审计准则 D*jM1w_`
A (46)authorized share capital 额定股本 Lbgi7|&
A (47)available hours 可用小时 ah "o~Cbj
A (48)avoidable costs 可避免成本 l?e.9o2-
B (49)back-to-back loan 易币贷款 E GU2fA7x
B (50)backflush accounting 倒退成本计算 7Q 3 k7
B (51)bad debts 坏帐 ?,z}%p
B (52)bad debts ratio 坏帐比率 2/?|&[
B (53)bank charges 银行手续费 Nn6%9PX_)
B (54)bank overdraft 银行透支 * 4'"2"
B (55)bank reconciliation 银行存款调节表 J.a]K[ci
B (56)bank statement 银行对账单 :WEDAFq0
B (57)bankruptcy 破产 5pX6t
B (58)basis of apportionment 分摊基础 {}9a6.V;}
B (59)batch 批量 YK_7ip.a[
B (60)batch costing 分批成本计算 sHj/;
B (61)beta factor B(市场)风险因素 "oyo#-5z
B (62)bill 账单 5P2K5,o|n~
B (63)bill of exchange 汇票 6u
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B (64)bill of landing 提单 X|dlt{Gf
B (65)bill of materials 用料预计单 pa+hL,w{6
B (66)bill payable 应付票据 2?C)&
B (67)bill receivable 应收票据 203s^K61
B (68)bin card 存货记录卡 0GwR~Z}Z
B (69)bonus 红利 mH(:?_KrS-
B (70)book-keeping 薄记 W9&=xs6
B (71)Boston classification 波士顿分类 UMi~14& ;
B (72)breakeven chart 保本图 ~%oR[B7=|
B (73)breakeven point 保本点 g)-te+?6
B (74)breaking-down time 复位时间 "+c-pO`Wg
B (75)budget 预算 Uo49*Mr
B (76)budget center 预算中心 ctQ/wrkU
B (77)budget cost allowance 预算成本折让 F|8&
B (78)budget manual 预算手册 Wwo0%<2y
B (79)budget period 预算期间 u8^lB7!e/
B (80)budgetary control 预算控制 T{"(\X$
B (81)budgeted capacity 预算生产能力 4+n\k
B (82)burden 制造费用 t20K!}D_
B (83)business center 经营中心 (7Qo
B (84)business entity 营业个体 DU^loB+
B (85)business unit 经营单位 ceA9){
B (86)buy-out management 管理性购买产权 6)J#OKZ
B (87)by-product 副产品 [g,}gyeS(
C (88)called-up share capital 催缴股本 \8tsDG(1 '
C (89)capacity 生产能力 #yen8SskB
C (90)capacity ratios 生产能力比率 !D6]JPX
C (91)capital 资本 DG/Pb)%Y
C (92)capital assets pricing model资本资产计价模式 f$( e\++
C (93)capital commitment 承诺资本 ooGM$U
C (94)capital employed 已运用的资本 xw%0>K[
C (95)capital expenditure 资本支出
kAx4fE[c
C (96)capital expenditureauthorization 资本支出核准 al0L&z\
C (97)capital expenditure control 资本支出控制 =1!
'QUc
C (98)capital expenditure proposal资本支出申请 Bvj0^fSm
C (99)capital funding planning 资本基金筹集计划 KoY F]
C (100)capital gain 资本收益 a*;b^Ze`v
C (101)capital investment appraisal资本投资评估 G$PE}%X
C (102)capital maintenance 资本保全 +\'t
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C (103)capital resource planning 资本资源计划 ;S{(]K7i
C (104)capital surplus 资本盈余 Efe 7gE'
C (105)capital turnover 资本周转率 5;?yCW
c
C (106)card 记录卡 p_ =z#
C (107)cash 现金 Tw%
3p=
C (108)cash account 现金账户 RSds8\tk
C (109)cash book 现金账薄 eyaNs{TV
C (110)cash cow 金牛产品 w!CNRtM:~
C (111)cash flow 现金流量 GILfbNcd
C (112)cash discounted 现金贴现 V~bD)?M
C (113)cash flow budget 现金流量预算 e!`i3KYn"
C (114)cash flow statement 现金流量表 |{;G2G1[
C (115)cash ledger 现金分类账 )"LJ
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C (116)cash limit 现金限额 l:%
GH
C (117)CCA 现时成本会计 PH"%kCI:
C (118)center 中心 zi:BF60]=
C (119)changeover time 变更时间 Bx!-"e
C (120)chartered entity 特许经济个体 "b[5]Y{
U
C (121)cheque 支票 0c&+|>!
C (122)cheque register 支票登记薄 )Z$!PqRw@u
C (123)coin analysis 零钱分类 l0]
EX>"E
C (124)classification 分类 D$N/FJ8|G
C (125)clock card 工时卡 'yth'[
C (126)code 代码 j|n R"!
C (127)commitment accounting 承诺确认会计
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C (128)common cost 共同成本 %\DX#.
C (129)company limited byguarantee 有限担保责任公司 +"(jjxJm
C (130)company limited shares 股份有限公司 uEYt
E7
C (131)competitive position 竞争能力状况 l,:F
C (132)concept 概念 x"(KBEK~
C (133)conglomerate 跨行业企业 *VeRVaBl
C (134)consistency concept 一致性概念 `6YN3XS
C (135)consolidated accounts 合并报表 z2c6T.1M
C (136)consolidation accounting 合并会计 {$r[5%L\H
C (137)consortium 财团 ;=@0'xPEa-
C (138)contingency plan 应急计划 b[yiq$K/
C (139)contingent liabilities 或有负债 BHw, 4#F1;
C (140)continuous operation 连续生产 n(Uyz`qE
C (141)contra 抵消 h~26W
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C (142)contract cost 合同成本
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C (143)contract costing 合同成本计算 t
Pf40`@
C (144)contribution 贡献毛益 Ie^l~Gb
C (145)contribution centre 贡献中心 :LTN!jj
C (146)contribution chart 贡献图 _|]x2xb)
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 &{RDM~
C (148)contribution to salesration 贡献毛益对销售比率 ccnK#fn v
C (149)control 控制 C>~TI,5a3
C (150)control account 控制帐户 OTp]Xe/
C (151)control limits 控制限度 fV:83|eQ
C (152)controllability concept 可控制概念 b\ PgVBf9
C (153)controllable cost 可控制成本
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C (154)conversion cost 加工成本 dd["dBIZ '
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 [2koe.?(
C (156)corporate appraisal 公司评估 fLVAKn
C (157)corporate planning 公司计划 f-d1KNY
C (158)corporate social reporting 公司社会报告 9Ee'Cm
C (159)corporation 股份公司 XM}hUJJW
C (160)cost 成本 <or2
C (161)cost account 成本帐户 L(o15
C (162)cost accounting 成本会计
9
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C (163)cost accounting manual 成本手册 U3kyraj
C (164)cost accounts calendar 成本报表的日历时间 4sM.C9W
C (165)cost adjustment 成本调整 RL<c>PY
C (166)cost allocation 成本分配 fQ98(+6
C (167)cost apportionment 成本分摊 -F92 -jBM4
C (168)cost attribution 成本归属 >{Tm##@,k
C (169)cost audit 成本审计 iCyfOh
C (170)cost behaviour 成本性态 Ewm9\qmg
C (171)cost benefit analysis 成本效益分析 Wvqhl
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C (172)cost center 成本中心 PzGWff!*n
C (173)cost driver 成本动因