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注会《审计》英语常用词汇 2Ax"X12{6
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1.audit 审计 [*p;+&+/ZM
2.attestation 鉴证 \efDY[j/
3.credibility 可信赖程度 :_6o|9J\t
4.audit of financial statements 财务报表审计 g;'S5w9S
5.agreed-upon procedures 执行商定程序 Y3DqsZ@
6.high levels of assurance 高水平保证 5>.ATfAsV
7.compilation 编制 3
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8.reliability 可靠性 JAd .\2%Y
9.relevance 相关性 M$%ON>Kq
10.professional skepticism 职业谨慎 JX&]>#6|E
11.objectivity 客观性 EQ,`6UT>
12. professional competence 专业胜任能力 <q!HY~"V
13.Senior/CPA-in-charge 项目经理 PiM(QR
14.audit engagement letter 业务约定书 YiO}"
15.recurring audit 连续审计 <Y7j' n
16.the client 委托人 U1y!R<qlp
17.change CPA 更换注册会计师 mc%.
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18.the existing CPA 现任注册会计师 2=fM\G
19.the successor CPA 后任注册会计师 DdI%TU K,
20.the preceding CPA前任注册会计师 ,--#3+]XU
21.issue the audit report 出具审计报告 Es7
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22.expert 专家 NMK$$0U
23.the board of directors 董事会 LF!KP
24.knowledge of the entity‘ s business 了解被审计单位情况 d9:I.SA)E
25.assess material misstatement risks评估重大错报风险 -LRx}Mb9
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 Z,2?TT|p
27.a general knowledge of —— 初步了解―――的情况 [-VH%OM
28.a more knowledge of—— 进一步了解的情况 hGY-d}npAJ
29.the prior year‘s working papers 以前年度工作底稿 -%MXt
30.minutes of meeting 会议纪要 Kt*fQ
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31.business risks 经营风险 :?zq!
32.appropriateness 适当性 !AE;s}v)0{
33.accounting estimate 会计估计 ]sb?lAxh{
34.management representations 管理层声明 Nmz5:Rq
35.going concern assumption 持续经营假设 t;VMtIW+E
36.audit plan 审计计划 S1^/W-yoc~
37.significant audit areas 重点审计领域 #rX^)2
38.error 错误 w/o^OjwQ
39.fraud舞弊 #)7`}7N
40.modified or additional procedures 修改或追加审计程序 2[`n<R\
41.misappropriation of assets 侵占资产 }||p#R@?
42.transactions without substance 虚假交易 i4D]>
43.unusual pressures 异常压力 |e@1@q(a[]
44.the suspected noncompliance 涉嫌存在违法行为 f\=
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45.materialiy 重要性 ,H"}Rw
46.exceed the materiality level 超过重要性水平 F]6G<6T[
47.approach the materiality level 接近重要性水平 *
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48.an acceptably low level 可接受水平 YQC.jnb2
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 )yb~ kbe
50.misstatements or omissions 错报或漏报 d^RcJ3w
51.aggregate 总计 m}?j
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52.subsequent events 期后事项 ty['yV-;a
53.adjust the financial statements 调整财务报表 6O{QmB0K
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54.perform additional audit procedures 实施追加的审计程序 W?zj^y[w
55.audit risk 审计风险 :2c(.-[`
56.detection risk 检查风险 6Zn[l,\
57.inappropriate audit opinion 不适当的审计意见 mv:@ D
58.material misstatement 重大的错报 33lh~+C
59.tolerable misstatement 可容忍错报 bS8$[7OhX
60.the acceptable level of detection risk 可接受的检查风险 yOlVS@7
61.assessed level of material misstatement risk 重大错报风险的评估水平 *(yw6(9%
62.simall business 小规模企业 [DjlkA/Zg
63.accounting system 会计系统 V)~b+D
64.test of control 控制测试 {ObY1Y`ea
65.walk-through test 穿行测试 npkT>dB+
66.communication 沟通 <Rw2F?S~)n
67.flow chart 流程图 Xk%eU>d
68.reperformance of internal control 重新执行 ;q
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69.audit evidence 审计证据 F~eYPaEKy!
70.substantive procedures 实质性程序 GPh;r7xg6
71.assertions 认定 -
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72.esistence 存在 ]Whv%
73.occurrence 发生 ,x&WE@tD|
74.completeness 完整性 5g-1pzP9
75.rights and obligations 权利和义务 K{I "2c
76.valuation and allocation 计价和分摊 :^?-bppYW
77.cutoff 截止 j7g>r/1eE
78.accuracy 准确性 h#UPU7;
79.classification 分类 uaP5(hUI
80.inspection 检查 .R`_"7
81.supervision of counting 监盘 dRzeHuF92
82.observation 观察 X{cB%t
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83.confirmation 函证 8u)>o*
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84.computation 计算 q/*veL
85.analytical procedures 分析程序 k}g4?
86.vouch 核对 NKFeND
87.trace 追查 8hww({S2
88.audit sampling 审计抽样 j-/$e, xX
89.error 误差 ]Gm4gd`
90.expected error 预期误差 Z"Lr5'}
91.population 总体 Da[#X`Kp$
92.sampling risk 抽样风险 (bI/s'?K
93.non- sampling risk 非抽样风险 &k*oG:J3
94.sampling unit 抽样单位 8v/,<eARJ
95.statistical sampling 统计抽样 e`LvHU_0
96.tolerable error 可容忍误差 5,4" CF$
97.the risk of under reliance 信赖不足风险 wGs'qL"z
98.the risk of over reliance 信赖过度风险 PyI"B96gz
99.the risk of incorrect rejection 误拒风险 T"H"m4{'
100. the risk of incorrect acceptance 误受风险 t
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101.working trial balance 试算平衡表 6X'0 T}
102.index and cross-referencing 索引和交叉索引 %8DI)n#H
103.cash receipt 现金收入 vAG|Y'aO@%
104.cash disbursement 现金支出 "+O/OKfR0
105.bank statement 银行对账单 fA1{-JzV<4
106.bank reconciliation 银行存款余额调节表 Y<Ae_yLa
107.balance sheet date 资产负债表日 45-x$o
108.net realizable value 可变现净值 &QQ6F>'T
109.storeroom 仓库 zI^:{]p
110.sale invoice 销售发票 2H8\P+
111.price list 价目表 ;=P!fvHk
112.positive confirmation request 积极式询证函 Yevd h<
113.negative confirmation request 消极式询证函 d7X7_
114.purchase requisition 请购单 8]#J_|A6Z
115.receiving report 验收报告 PpLhj
116.gross margin 毛利 t}}Ti$$>
117.manufacturing overhead 制造费用 ~S~+'V,d
118.material requisition 领料单 1)97AkN(O
119.inventory-taking 存货盘点 x3 ( _fS
120.bond certificate 债券 wLI1qoDM
121.stock certificate 股票 2Gj)fMK38
122.audit report 审计报告 {QdoIPr3
123.entity 被审计单位 yfqe6-8U
124.addressee of the audit report 审计报告的收件人 'bH~
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125.unqualified opinion 无保留意见 Y0Tw:1a
126.qualified opinion 保留意见 _ A{F2M
127.disclaimer of opinion 无法表示意见 g 6?y{(1
128.adverse opinion 否定意见 VS`{k^^
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A (1)ABC 作业基础成本计算 t5 ^hZZ
A (2)absorbed overhead 已吸收制造费用 G[`2Nd<
A (3)absorption costing 吸收成本计算 sc-h O9~k
A (4)account 账户,报表 {ktwX\z
A (5)accounting postulate 会计假设 'O2/PU2_
A (6)accounting series release 会计公告文件 %)d7iT~M
A (7)accounting valuation 会计计价 =?]S8cth
A (8)account sale 承销清单 ;U a48pSv
A (9)accountability concept 经营责任概念 ]M "U 'Z
A (10)accountancy 会计职业 3H>\hZ
A (11)accountant 会计师 L"c.15\
A (12)accounting 会计 hZo
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A (13)agency cost 代理成本 e `JWY9%
A (14)accounting bases 会计基础 +_*iF5\
A (15)accounting manual 会计手册 Zv
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A (16)accounting period 会计期间 'vq0Tw5
A (17)accounting policies 会计方针 }=gD,]2x8
A (18)accounting rate of return 会计报酬率
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A (19)accounting reference date 会计参照日 N<KsQsy=
A (20)accounting reference period 会计参照期间 e6 <9`Xg
A (21)accrual concept 应计概念 IY!8j$
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A (22)accrual expenses 应计费用 0Q#}:
A (23)acid test ration 速动比率(酸性测试比率) |{,c2Ck:N
A (24)acquisition 购置 @0tX,Z
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A (25)acquisition accounting 收购会计 o1{3[=G
A (26)activity based accounting 作业基础成本计算 9`H4"H>yG
A (27)adjusting events 调整事项 c;a<nTLn
A (28)administrative expenses 行政管理费 IZ Q*D
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A (29)advice note 发货通知 ESFJN}Q%0.
A (30)amortization 摊销 %'X7T^uE
A (31)analytical review 分析性检查 ?} E
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A (32)annual equivalent cost 年度等量成本法 y5^OD63s
A (33)annual report and accounts 年度报告和报表 Tgla_sMb
A (34)appraisal cost 检验成本 z'O+B}
A (35)appropriation account 盈余分配账户 j]- _kjt
A (36)articles of association 公司章程细则 `q | )_
A (37)assets 资产 fceO|mSz_
A (38)assets cover 资产保障 MlS5/9m@^
A (39)asset value per share 每股资产价值 UbIUc}ge
A (40)associated company 联营公司 ?V~vP%1
A (41)attainable standard 可达标准 >xF&>SDC
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A (42)attributable profit 可归属利润 ru1^.(W2
A (43)audit 审计 u35"oLV6}#
A (44)audit report 审计报告 Qk|+Gj
A (45)auditing standards 审计准则 8`1]#Vw
A (46)authorized share capital 额定股本 &U([Wd?E2
A (47)available hours 可用小时 =E(ed,gH8
A (48)avoidable costs 可避免成本 b53s@7/mq
B (49)back-to-back loan 易币贷款 w~=xO_%
B (50)backflush accounting 倒退成本计算 |S<!
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B (51)bad debts 坏帐 U(OkTJxv+
B (52)bad debts ratio 坏帐比率 *p\fb7Pu_3
B (53)bank charges 银行手续费 B:cQsaty
B (54)bank overdraft 银行透支 ^;[_CF_
B (55)bank reconciliation 银行存款调节表 wQ9
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B (56)bank statement 银行对账单 :>H{?
B (57)bankruptcy 破产 COBjJ3
B (58)basis of apportionment 分摊基础 !HhF*Rlr
B (59)batch 批量 p"H/N_b4
B (60)batch costing 分批成本计算 hOFvM&$
B (61)beta factor B(市场)风险因素 }1CvbB%,A
B (62)bill 账单 B*tQ0`
B (63)bill of exchange 汇票 q]Xu #:X
B (64)bill of landing 提单 c7WOcy@M
B (65)bill of materials 用料预计单 t56PzT'M
B (66)bill payable 应付票据 <pD
B (67)bill receivable 应收票据 z_A\\
B (68)bin card 存货记录卡 4 +p1`
B (69)bonus 红利 ~RBa&Y=Mb
B (70)book-keeping 薄记 w?M"`O(
B (71)Boston classification 波士顿分类 lh XD9ed
B (72)breakeven chart 保本图 @LS%uqs
B (73)breakeven point 保本点 B
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B (74)breaking-down time 复位时间 0=40}n&`
B (75)budget 预算 L`9.Gf
B (76)budget center 预算中心 :2wT)w z
B (77)budget cost allowance 预算成本折让 FlrY Xau
B (78)budget manual 预算手册 ;WrG\R/|
B (79)budget period 预算期间 &
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B (80)budgetary control 预算控制 ;'[?H0Jw'
B (81)budgeted capacity 预算生产能力 %@q2
B (82)burden 制造费用 .vi0DuD6
B (83)business center 经营中心 fwUF5Y
B (84)business entity 营业个体 ^R(=4%8%"
B (85)business unit 经营单位 z?UEn#E2
B (86)buy-out management 管理性购买产权 1L?W+zMO
B (87)by-product 副产品 1r*@1y<0"
C (88)called-up share capital 催缴股本 $j@P8<M7
C (89)capacity 生产能力 rH\oFCzC
C (90)capacity ratios 生产能力比率 z-sq9
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C (91)capital 资本 INCD5dihJ
C (92)capital assets pricing model资本资产计价模式 Q+_z*
C (93)capital commitment 承诺资本 r5$!41
C (94)capital employed 已运用的资本 n%02,pC6,
C (95)capital expenditure 资本支出 zx+}>(U\U
C (96)capital expenditureauthorization 资本支出核准 i!(5y>I_
C (97)capital expenditure control 资本支出控制 xsS;<uCD
C (98)capital expenditure proposal资本支出申请 <'hoN/g
C (99)capital funding planning 资本基金筹集计划 |'x"+x
C (100)capital gain 资本收益 \SYeDy
C (101)capital investment appraisal资本投资评估
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C (102)capital maintenance 资本保全 {C
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C (103)capital resource planning 资本资源计划 <1_3`t
C (104)capital surplus 资本盈余 mGF)Ot R
C (105)capital turnover 资本周转率 |}X[Yg=FG
C (106)card 记录卡 Lso%1M
C (107)cash 现金 I58$N+#
C (108)cash account 现金账户 SFFJyRCz
C (109)cash book 现金账薄 =k1sF3.V'c
C (110)cash cow 金牛产品 6 lEv<)cC
C (111)cash flow 现金流量 M@*Y&(~
C (112)cash discounted 现金贴现 GI:!
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C (113)cash flow budget 现金流量预算 A#i[Us|
C (114)cash flow statement 现金流量表 ^.~e
C (115)cash ledger 现金分类账 fy&u[Jd{
C (116)cash limit 现金限额 ztp2
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C (117)CCA 现时成本会计 6UqDpL7^U
C (118)center 中心 KhL%ov
C (119)changeover time 变更时间 Q0ba;KPm
C (120)chartered entity 特许经济个体 N'pYz0_H
C (121)cheque 支票 KAu>U3\/
C (122)cheque register 支票登记薄 |S:erYE,G
C (123)coin analysis 零钱分类 iYlkc
C (124)classification 分类 t/3qD
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C (125)clock card 工时卡 Ufor>
C (126)code 代码 ^B7Ls{
C (127)commitment accounting 承诺确认会计 @zLyG#kHY
C (128)common cost 共同成本 n5tsaU;
C (129)company limited byguarantee 有限担保责任公司 ~Ra8(Koc
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C (130)company limited shares 股份有限公司 Fp]ErDan
C (131)competitive position 竞争能力状况 ?papk4w
C (132)concept 概念 Np$ue
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C (133)conglomerate 跨行业企业 :C={Z}t/F
C (134)consistency concept 一致性概念 3Jj&wHp]
C (135)consolidated accounts 合并报表 3Lv5>[MnN
C (136)consolidation accounting 合并会计 :1]J{,VG
C (137)consortium 财团 _U^G*EqL*
C (138)contingency plan 应急计划 rcH{"\F_/
C (139)contingent liabilities 或有负债 $Ny: At
C (140)continuous operation 连续生产 n +2>jY
C (141)contra 抵消 ?_T[]I'
C (142)contract cost 合同成本 m )r,
C (143)contract costing 合同成本计算 G%K&f1q%
C (144)contribution 贡献毛益 t7,$u-
C (145)contribution centre 贡献中心 aH_FBY
C (146)contribution chart 贡献图 ;r.#|b
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率
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C (148)contribution to salesration 贡献毛益对销售比率 jTW8mWNk]
C (149)control 控制 qT#NS&T!-
C (150)control account 控制帐户 7>A
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C (151)control limits 控制限度 Pw6%,?lQ
C (152)controllability concept 可控制概念 p$*P@qm
C (153)controllable cost 可控制成本 vRDs~'f
C (154)conversion cost 加工成本 W?[
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 :"
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C (156)corporate appraisal 公司评估 %D%
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C (157)corporate planning 公司计划 Tiimb[|
C (158)corporate social reporting 公司社会报告 0E{DO<~
C (159)corporation 股份公司 8VC%4+.FF
C (160)cost 成本 nu2m5RYx
C (161)cost account 成本帐户 E#!.;AQ
C (162)cost accounting 成本会计 vw-y:,5`t8
C (163)cost accounting manual 成本手册 = U[$i"+
C (164)cost accounts calendar 成本报表的日历时间 3[ xHY@c
C (165)cost adjustment 成本调整 {Wfwf
C (166)cost allocation 成本分配 [Ov/&jD"
C (167)cost apportionment 成本分摊 UoSc<h|
C (168)cost attribution 成本归属 <5G 4|l
C (169)cost audit 成本审计 ] 8<`&~a
C (170)cost behaviour 成本性态 )XoMOz
C (171)cost benefit analysis 成本效益分析 :EH>&vm
C (172)cost center 成本中心 )d|s$l$?7
C (173)cost driver 成本动因