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注会《审计》英语常用词汇 =\ iV=1iB
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1.audit 审计 g03I<<|@
2.attestation 鉴证
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3.credibility 可信赖程度 lSUEE0V%Q
4.audit of financial statements 财务报表审计 ),mKEpf
5.agreed-upon procedures 执行商定程序 S
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6.high levels of assurance 高水平保证 /^G1wz2
7.compilation 编制 35?et-=
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8.reliability 可靠性 H.hF`n
9.relevance 相关性 E
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10.professional skepticism 职业谨慎 {l%Of
11.objectivity 客观性 PP.QfY4
12. professional competence 专业胜任能力 .v9 #|d d+
13.Senior/CPA-in-charge 项目经理 G}&B{Ir
14.audit engagement letter 业务约定书 'mp@!@_
15.recurring audit 连续审计 200/
16.the client 委托人 (g`G(K_
17.change CPA 更换注册会计师 r;g[<6`
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18.the existing CPA 现任注册会计师 b\Y<1EV^[
19.the successor CPA 后任注册会计师 5(^&0c>
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20.the preceding CPA前任注册会计师 uwXquOw
21.issue the audit report 出具审计报告 btJ:Wt}
22.expert 专家 75u/'0~5
23.the board of directors 董事会 xqs{d&W
24.knowledge of the entity‘ s business 了解被审计单位情况 MxD,x
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25.assess material misstatement risks评估重大错报风险 -uIu-a]
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 z8G1[ElY
27.a general knowledge of —— 初步了解―――的情况 "G].hKgbk*
28.a more knowledge of—— 进一步了解的情况 <La$'lG4J
29.the prior year‘s working papers 以前年度工作底稿 T
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30.minutes of meeting 会议纪要 g'ha7~w(p
31.business risks 经营风险 CH[U.LJQ-O
32.appropriateness 适当性 zt/b S/
33.accounting estimate 会计估计 y4PR&^l?g
34.management representations 管理层声明 !1$QNxgi
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 oDogM`T`
37.significant audit areas 重点审计领域 HQw98/-_W
38.error 错误 RZ-=UIf
39.fraud舞弊 y[:\kI
40.modified or additional procedures 修改或追加审计程序 9E5Ec~l
41.misappropriation of assets 侵占资产 Ua\]]<hj"
42.transactions without substance 虚假交易 7g8}]\i+
43.unusual pressures 异常压力 v;AsV`g
44.the suspected noncompliance 涉嫌存在违法行为 l\xcR]O
45.materialiy 重要性 FNL[6.!PV
46.exceed the materiality level 超过重要性水平 `U?"
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47.approach the materiality level 接近重要性水平 E #q
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48.an acceptably low level 可接受水平 epuN~T
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 p2 V8{k
50.misstatements or omissions 错报或漏报 %N$,1=0*
51.aggregate 总计 b;G3&R]
52.subsequent events 期后事项 0tyoH3o/d
53.adjust the financial statements 调整财务报表 d7waBsf
54.perform additional audit procedures 实施追加的审计程序 n}/?nP\%
55.audit risk 审计风险 M3P\1
56.detection risk 检查风险 )c!7V)z
57.inappropriate audit opinion 不适当的审计意见 3eT5~Lbs
58.material misstatement 重大的错报 E
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59.tolerable misstatement 可容忍错报 1BK!<}yI{
60.the acceptable level of detection risk 可接受的检查风险 .<7
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61.assessed level of material misstatement risk 重大错报风险的评估水平 `Sgj!/!F
62.simall business 小规模企业
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63.accounting system 会计系统 ;,2i1m0"
64.test of control 控制测试 9'nM$a
65.walk-through test 穿行测试 aO8n\'bv
66.communication 沟通 .'foS>W=t
67.flow chart 流程图 Wi7!J[ B
68.reperformance of internal control 重新执行 :/UO3 c(
69.audit evidence 审计证据 H@ Yj
70.substantive procedures 实质性程序 ere h!
71.assertions 认定 8_byS<b8
72.esistence 存在 ;e
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73.occurrence 发生 `#@#eZ
74.completeness 完整性 [A~n=m5H
75.rights and obligations 权利和义务 )45~YDS;t
76.valuation and allocation 计价和分摊 (=&z:-52V
77.cutoff 截止 qLC_
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78.accuracy 准确性 i!0w? /g9
79.classification 分类 4SRjF$Bsz
80.inspection 检查 (5CdA1|
81.supervision of counting 监盘 SB~HHx09
82.observation 观察 Q1f)uwh
83.confirmation 函证 YX*NjXL
84.computation 计算 VWhq+8z
85.analytical procedures 分析程序 PL"u^G`
86.vouch 核对 5rp,xk!
87.trace 追查 >A&D/kMO
88.audit sampling 审计抽样 ,~8&0p
89.error 误差 3oD?e
90.expected error 预期误差 1. A@5* Q
91.population 总体 rtM29~c>@
92.sampling risk 抽样风险 gn82_
93.non- sampling risk 非抽样风险 #h=pU/R
94.sampling unit 抽样单位 ;c tPe[5
95.statistical sampling 统计抽样 7`xeuK
96.tolerable error 可容忍误差 U$,-F**
97.the risk of under reliance 信赖不足风险 LV}Z[\?
98.the risk of over reliance 信赖过度风险 ]bcAbCZ@
99.the risk of incorrect rejection 误拒风险 C2e.RTxc
100. the risk of incorrect acceptance 误受风险 %u=b_4K"j
101.working trial balance 试算平衡表 vciO={M
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 ,:[\h\5m
104.cash disbursement 现金支出 >wSrllmj@
105.bank statement 银行对账单 \7V[G6'{
106.bank reconciliation 银行存款余额调节表 N>V\
107.balance sheet date 资产负债表日 %"[`
108.net realizable value 可变现净值 B`<a~V
109.storeroom 仓库 N[=c|frho
110.sale invoice 销售发票 gn-@OmIs
111.price list 价目表 t[e`wj+qz
112.positive confirmation request 积极式询证函 (V(8E%<c
113.negative confirmation request 消极式询证函 \]Bwib%h
114.purchase requisition 请购单 2^aXXPC
115.receiving report 验收报告 9 AWFjoXl"
116.gross margin 毛利 !l9i)6
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117.manufacturing overhead 制造费用 t,w'w_C
118.material requisition 领料单 oaac.7.fV
119.inventory-taking 存货盘点 evSr?ys
120.bond certificate 债券 Z\[6'R4.#
121.stock certificate 股票 )L+>^cJI<
122.audit report 审计报告 R6cd;| fan
123.entity 被审计单位 ,gO(zI-1
124.addressee of the audit report 审计报告的收件人 t~v_k\`{
125.unqualified opinion 无保留意见 tD^$}u6
126.qualified opinion 保留意见 N({0" 7
127.disclaimer of opinion 无法表示意见 2 xE+"?0
128.adverse opinion 否定意见 QZwZ4$jkiO
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A (1)ABC 作业基础成本计算 b?U2g?lN:
A (2)absorbed overhead 已吸收制造费用 }'`iJb\
A (3)absorption costing 吸收成本计算 ^\ku}X_[?
A (4)account 账户,报表 9P1!<6mN\
A (5)accounting postulate 会计假设 zhZ!!b^6<
A (6)accounting series release 会计公告文件 M
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A (7)accounting valuation 会计计价 ]mR!-Fqj
A (8)account sale 承销清单 vu@@!cT6e
A (9)accountability concept 经营责任概念 0<[g7BbR
A (10)accountancy 会计职业 FZBdQhYF
A (11)accountant 会计师 )z\ 73|w
A (12)accounting 会计 W0+m A
A (13)agency cost 代理成本 }PUY~
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A (14)accounting bases 会计基础 @
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A (15)accounting manual 会计手册 ugV/#v O
A (16)accounting period 会计期间 k0bDEz.X
A (17)accounting policies 会计方针 +\x}1bNS%j
A (18)accounting rate of return 会计报酬率 Oa-(Xp,n#
A (19)accounting reference date 会计参照日 ^aI$97Li
A (20)accounting reference period 会计参照期间 (z.4er}o
A (21)accrual concept 应计概念 Uz_OUTFM
A (22)accrual expenses 应计费用 [;Y*f,UG_-
A (23)acid test ration 速动比率(酸性测试比率) ^Lc, w
A (24)acquisition 购置 e
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A (25)acquisition accounting 收购会计 &{e:6t
A (26)activity based accounting 作业基础成本计算 HVz|*?&6
A (27)adjusting events 调整事项 g/+|gHq^
A (28)administrative expenses 行政管理费 U|~IJU3-
A (29)advice note 发货通知 2Tcc
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A (30)amortization 摊销 WRqpQEY
A (31)analytical review 分析性检查 $DeVXW
A (32)annual equivalent cost 年度等量成本法 *@eZt*_
A (33)annual report and accounts 年度报告和报表 VQ7A"&hh
A (34)appraisal cost 检验成本 Yln[ZmK9g
A (35)appropriation account 盈余分配账户 -uei nd]
A (36)articles of association 公司章程细则 K3^2;j1F Q
A (37)assets 资产
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A (38)assets cover 资产保障
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A (39)asset value per share 每股资产价值 ne|N!!Dmk
A (40)associated company 联营公司 2l}H=DZV
A (41)attainable standard 可达标准 lobC G
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A (42)attributable profit 可归属利润 _/z3QG{Ea^
A (43)audit 审计 =rN_8&
A (44)audit report 审计报告 RjxFlKs8
A (45)auditing standards 审计准则 a v"dJm
A (46)authorized share capital 额定股本 m\f}?t
A (47)available hours 可用小时 SnVb D<
A (48)avoidable costs 可避免成本 `u"
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B (49)back-to-back loan 易币贷款 u=
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B (50)backflush accounting 倒退成本计算 &PUn,9 Rm
B (51)bad debts 坏帐 S0WKEv@
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B (52)bad debts ratio 坏帐比率 J'C%
B (53)bank charges 银行手续费 u>*d^[zS
B (54)bank overdraft 银行透支 534DAhpD=.
B (55)bank reconciliation 银行存款调节表 B8 r#o=q1
B (56)bank statement 银行对账单 a9!.e
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B (57)bankruptcy 破产 !bBx'
B (58)basis of apportionment 分摊基础 JIXZI\Fk
B (59)batch 批量 [j 'lB
B (60)batch costing 分批成本计算 oAF#bj_f
B (61)beta factor B(市场)风险因素
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B (62)bill 账单 ^w
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B (63)bill of exchange 汇票 A5^tus/y
B (64)bill of landing 提单 Q#PkfjXS
B (65)bill of materials 用料预计单 $Dm|ol.Z
B (66)bill payable 应付票据 8Z>=sUMQ
B (67)bill receivable 应收票据 4t
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B (68)bin card 存货记录卡 c JOT{
B (69)bonus 红利 4Un%p7Y~
B (70)book-keeping 薄记 .zo>,*:t
B (71)Boston classification 波士顿分类 o)+Uyl
B (72)breakeven chart 保本图
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B (73)breakeven point 保本点
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B (74)breaking-down time 复位时间 C/ENJ&
B (75)budget 预算 yDw#V`Y^M
B (76)budget center 预算中心 s
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B (77)budget cost allowance 预算成本折让 IzlmcP3
B (78)budget manual 预算手册 m`xzvg
B (79)budget period 预算期间 <KrfM
B (80)budgetary control 预算控制 }3=^Ik;x
B (81)budgeted capacity 预算生产能力 >dfk2.6e
B (82)burden 制造费用 R]"
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B (83)business center 经营中心 O0QK `F/)*
B (84)business entity 营业个体 b G/[mZpRT
B (85)business unit 经营单位 vt(cC))
B (86)buy-out management 管理性购买产权 Eb89B%L62G
B (87)by-product 副产品 -J^t#R^$`
C (88)called-up share capital 催缴股本 mI,!8#
C (89)capacity 生产能力 l~ZIv
C (90)capacity ratios 生产能力比率 Fjw+D1q.
C (91)capital 资本 jfjT::f>l
C (92)capital assets pricing model资本资产计价模式 eVRjU
C (93)capital commitment 承诺资本 ]dL#k>$0q
C (94)capital employed 已运用的资本 %Wa. 2s
C (95)capital expenditure 资本支出 *eAzk2
C (96)capital expenditureauthorization 资本支出核准 -aQf(=
C (97)capital expenditure control 资本支出控制 \s_`ZEB
C (98)capital expenditure proposal资本支出申请 c52S2f7
C (99)capital funding planning 资本基金筹集计划 :ywm 4)
C (100)capital gain 资本收益 dReJ;x4
C (101)capital investment appraisal资本投资评估 p* tAwl
C (102)capital maintenance 资本保全 OFn#C!
C (103)capital resource planning 资本资源计划 %ql2 XAY
C (104)capital surplus 资本盈余 l [
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C (105)capital turnover 资本周转率 ,XYtoZa
C (106)card 记录卡 gJ?Vk<hp
C (107)cash 现金 ;fZ9:WB
C (108)cash account 现金账户 #_'|
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C (109)cash book 现金账薄 E&>=
C (110)cash cow 金牛产品 1Ts$kdO
C (111)cash flow 现金流量 />dYk Iv
C (112)cash discounted 现金贴现 "w:?WS
C (113)cash flow budget 现金流量预算 C]NL9Gq`
C (114)cash flow statement 现金流量表 ,Kwtp)EX
C (115)cash ledger 现金分类账 Kq;s${ |G
C (116)cash limit 现金限额 Bb*P);#.K
C (117)CCA 现时成本会计 NH;.!xq:
C (118)center 中心 8'o6:
C (119)changeover time 变更时间 `-[|@QNFz
C (120)chartered entity 特许经济个体 Y *n[*N
C (121)cheque 支票 {vU;(eN
C (122)cheque register 支票登记薄 XG01g3
C (123)coin analysis 零钱分类 ?(>fB2^
C (124)classification 分类 `l+
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C (125)clock card 工时卡 ,g:\8*Y>'
C (126)code 代码 xH>2$ ;f
C (127)commitment accounting 承诺确认会计 j S<."a/n
C (128)common cost 共同成本 yR[htD`
C (129)company limited byguarantee 有限担保责任公司 =k:yBswi
C (130)company limited shares 股份有限公司 i2 G.<(3O
C (131)competitive position 竞争能力状况 LuvRxmQ`
C (132)concept 概念 5?XIp6%x
C (133)conglomerate 跨行业企业 evGUl~</~
C (134)consistency concept 一致性概念 ,O`~ D~$
C (135)consolidated accounts 合并报表 v6K
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C (136)consolidation accounting 合并会计 agj_l}=gO
C (137)consortium 财团 C!}t6
C (138)contingency plan 应急计划 67A g.f6-
C (139)contingent liabilities 或有负债 2dnyIgi
C (140)continuous operation 连续生产 cCO2w2A[*
C (141)contra 抵消 Jo4iWJpK
C (142)contract cost 合同成本 UHFI4{Wz
C (143)contract costing 合同成本计算 Z Z9D6+R
C (144)contribution 贡献毛益 P;
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C (145)contribution centre 贡献中心 sU0W)c;
C (146)contribution chart 贡献图 :4/37R(~l8
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 u:M)JG
C (148)contribution to salesration 贡献毛益对销售比率 ]h?p3T$h
C (149)control 控制 uc]`^,`2/
C (150)control account 控制帐户 ayrCLv
C (151)control limits 控制限度 `XrF ,
C (152)controllability concept 可控制概念 pFcCe
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C (153)controllable cost 可控制成本 l#fwNM/F
C (154)conversion cost 加工成本 |:,i
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 &sg~owz
C (156)corporate appraisal 公司评估 m*~Iu<5L
C (157)corporate planning 公司计划 !
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C (158)corporate social reporting 公司社会报告 ' ?uwUBi
C (159)corporation 股份公司 ^!rAT1(/_
C (160)cost 成本 AI#.G7'O
C (161)cost account 成本帐户 E~`l/ W
C (162)cost accounting 成本会计 X{ f#kB]w
C (163)cost accounting manual 成本手册 Y>Fh<"A|$
C (164)cost accounts calendar 成本报表的日历时间 0F
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C (165)cost adjustment 成本调整 %![3?|8~
C (166)cost allocation 成本分配 )6*)u/x:
C (167)cost apportionment 成本分摊 1h#e-Oyff
C (168)cost attribution 成本归属 S(PU"}vZy
C (169)cost audit 成本审计 lw=!v%L
C (170)cost behaviour 成本性态 tA{hx-
C (171)cost benefit analysis 成本效益分析 .>
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C (172)cost center 成本中心 0bl 8J5Ar5
C (173)cost driver 成本动因