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注会《审计》英语常用词汇 2yD ?f8P4
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1.audit 审计 +2k{yl
2.attestation 鉴证 osmCwM4O
3.credibility 可信赖程度 Tr4\ `a-i
4.audit of financial statements 财务报表审计 \TnK<83
5.agreed-upon procedures 执行商定程序 A>315!d"
6.high levels of assurance 高水平保证 XbeT x
7.compilation 编制 g;OR
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8.reliability 可靠性 !,{N>{I
9.relevance 相关性 R?,v:S&i7;
10.professional skepticism 职业谨慎 *a0#PfS[
11.objectivity 客观性 PR AP~P&^
12. professional competence 专业胜任能力 Os].
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13.Senior/CPA-in-charge 项目经理 r+6 DlT
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14.audit engagement letter 业务约定书 %Wm)
15.recurring audit 连续审计 9eE
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16.the client 委托人 <lU(9)
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17.change CPA 更换注册会计师 {zc*yV\
18.the existing CPA 现任注册会计师 1K)9fMr]
19.the successor CPA 后任注册会计师 TEGg)\+D>
20.the preceding CPA前任注册会计师 ;9-J=@KY4
21.issue the audit report 出具审计报告 G(o6/
22.expert 专家 L_+Fin
23.the board of directors 董事会 hOV5WO
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24.knowledge of the entity‘ s business 了解被审计单位情况 u-bgk(u
25.assess material misstatement risks评估重大错报风险 7L6^IK
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 }5z!FXB
27.a general knowledge of —— 初步了解―――的情况 F9(jx#J~t
28.a more knowledge of—— 进一步了解的情况 4x=sJ%E
29.the prior year‘s working papers 以前年度工作底稿 V$iA3)7W%
30.minutes of meeting 会议纪要 0R0_UvsXU
31.business risks 经营风险 D5xTuv9T
32.appropriateness 适当性 paYS<8In
33.accounting estimate 会计估计 KG96;l@'(
34.management representations 管理层声明 `#r/L@QI
35.going concern assumption 持续经营假设 .:B0(4Mj
36.audit plan 审计计划 s0h0EpED
37.significant audit areas 重点审计领域 { i4`-w
38.error 错误 \l# H#~
39.fraud舞弊 /}%C'
40.modified or additional procedures 修改或追加审计程序 jaVx9FR+
41.misappropriation of assets 侵占资产 gdh|X[d
42.transactions without substance 虚假交易 Xi+l 1xe
43.unusual pressures 异常压力 7|[Dr@.S
44.the suspected noncompliance 涉嫌存在违法行为 hv#LKyp%
45.materialiy 重要性 &N3a`Ua
46.exceed the materiality level 超过重要性水平 Ei
Dpy#f}
47.approach the materiality level 接近重要性水平 W'E3_dj+
48.an acceptably low level 可接受水平
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49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 y]!mN
50.misstatements or omissions 错报或漏报 p]toDy-}
51.aggregate 总计 AT2D+Hi=E
52.subsequent events 期后事项 B4c;/W-
53.adjust the financial statements 调整财务报表 onS4ZE3B
54.perform additional audit procedures 实施追加的审计程序 ,?%o ~
55.audit risk 审计风险 >
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56.detection risk 检查风险 !>+m46A
57.inappropriate audit opinion 不适当的审计意见 <~svy)Cz
58.material misstatement 重大的错报 D$D;'Kij
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 ;
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61.assessed level of material misstatement risk 重大错报风险的评估水平 +K2HMf'
62.simall business 小规模企业 X*bOE}
63.accounting system 会计系统 `}}|QP5xG
64.test of control 控制测试 D*_.4I
65.walk-through test 穿行测试
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66.communication 沟通 UD5hk
67.flow chart 流程图 U9%^gC
68.reperformance of internal control 重新执行 1pN8,[hyR7
69.audit evidence 审计证据 ZLf(m35
70.substantive procedures 实质性程序 X&@>M}
71.assertions 认定 Tv%
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72.esistence 存在 Np.<&`p!
73.occurrence 发生 Z^K WYe'w
74.completeness 完整性 fq):'E)
75.rights and obligations 权利和义务 ,ob)6P^rw
76.valuation and allocation 计价和分摊 Qi9M4Yv
77.cutoff 截止 C
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78.accuracy 准确性 S6_dmTV*
79.classification 分类
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80.inspection 检查 :&RpB^]
81.supervision of counting 监盘 :/fT8KCwo
82.observation 观察 fnFIw=d
83.confirmation 函证 2e({%P@2?
84.computation 计算 "M %WV>
85.analytical procedures 分析程序 Rp}Sm,w(
86.vouch 核对 nQfSQM
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87.trace 追查 =RlAOgJ
88.audit sampling 审计抽样 Xupwh5
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89.error 误差 {Z~ze` N/
90.expected error 预期误差 A{DE7gp!
91.population 总体 =}F$r5]
92.sampling risk 抽样风险 RTL@WI
93.non- sampling risk 非抽样风险 iTCY $)J
94.sampling unit 抽样单位 C
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95.statistical sampling 统计抽样 9;
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96.tolerable error 可容忍误差 TLz>|gr
97.the risk of under reliance 信赖不足风险 C33RXt$X
98.the risk of over reliance 信赖过度风险 }. V!|R,
99.the risk of incorrect rejection 误拒风险 sB'~=1m^
100. the risk of incorrect acceptance 误受风险 'W~6-c9y
101.working trial balance 试算平衡表 x!?$y_t
102.index and cross-referencing 索引和交叉索引 cA!o
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103.cash receipt 现金收入 gy5R"_ M U
104.cash disbursement 现金支出 sz4;hSTy
105.bank statement 银行对账单 =~k#<q1^
106.bank reconciliation 银行存款余额调节表 #ePtfRzJ
107.balance sheet date 资产负债表日 D}nRH@<`
108.net realizable value 可变现净值 ~eekv5
109.storeroom 仓库
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110.sale invoice 销售发票 Cs
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111.price list 价目表 g6.Tx]?b$
112.positive confirmation request 积极式询证函 h$ $i@IO0
113.negative confirmation request 消极式询证函 =UZQ` {
114.purchase requisition 请购单 LJ*W&y(2>Q
115.receiving report 验收报告 OkQtM
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116.gross margin 毛利 j[:Iu#VR
117.manufacturing overhead 制造费用 G"*ch$:
118.material requisition 领料单 -Vjrh/@
119.inventory-taking 存货盘点 &2pa9i
120.bond certificate 债券 Mqmy*m[U
121.stock certificate 股票 M#SGZ~=1r
122.audit report 审计报告 <e-hR$
123.entity 被审计单位 :b(Nrj&TQ[
124.addressee of the audit report 审计报告的收件人 xG,L*3c{o
125.unqualified opinion 无保留意见 -JXCO<~k
126.qualified opinion 保留意见 )"Dl,Fig:/
127.disclaimer of opinion 无法表示意见 wf,w%n
128.adverse opinion 否定意见 #pWeMt'
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A (1)ABC 作业基础成本计算 cGv
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A (2)absorbed overhead 已吸收制造费用 EN@<z;
A (3)absorption costing 吸收成本计算 "pQ)5/e
A (4)account 账户,报表 p</V_BIW
A (5)accounting postulate 会计假设 s-T#-
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A (6)accounting series release 会计公告文件 .J2tm2]"EZ
A (7)accounting valuation 会计计价 Z
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A (8)account sale 承销清单 }r;#|=HR
A (9)accountability concept 经营责任概念 w(!COu
A (10)accountancy 会计职业 e]3b0`E
A (11)accountant 会计师 RJ$x{$r[
A (12)accounting 会计 N7dI}ju
A (13)agency cost 代理成本 VNxhv!w
A (14)accounting bases 会计基础 R9^RG-x
A (15)accounting manual 会计手册
rjwP#
A (16)accounting period 会计期间 =_vW7-H
A (17)accounting policies 会计方针 Y|F~w~Cb
A (18)accounting rate of return 会计报酬率 3t:/Guyom8
A (19)accounting reference date 会计参照日 T7ICXpe@
A (20)accounting reference period 会计参照期间 ^wb$wtL('
A (21)accrual concept 应计概念 k '-5&Q
A (22)accrual expenses 应计费用 2NZC,znQ
A (23)acid test ration 速动比率(酸性测试比率) )L$)qfQ~x
A (24)acquisition 购置 U
oG+du[
A (25)acquisition accounting 收购会计 >VB*Xt\C&
A (26)activity based accounting 作业基础成本计算 YiTVy/
A (27)adjusting events 调整事项 n~?n+\.&a
A (28)administrative expenses 行政管理费 ~)]R
A (29)advice note 发货通知 GvT ~zNd
A (30)amortization 摊销 "Rr650w[
A (31)analytical review 分析性检查 G[a&r
A (32)annual equivalent cost 年度等量成本法 OEXa^M4x
A (33)annual report and accounts 年度报告和报表 g I@I.=y
A (34)appraisal cost 检验成本 qnTW?c9Z5
A (35)appropriation account 盈余分配账户 3mLtnRX[m
A (36)articles of association 公司章程细则 3 UG
UZ
A (37)assets 资产 VK^m]??s_
A (38)assets cover 资产保障 I+']av8e
A (39)asset value per share 每股资产价值 <g{d>j
A (40)associated company 联营公司 +YCKd3/
A (41)attainable standard 可达标准 vALH!Kh
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A (42)attributable profit 可归属利润 'qiDh[ATa
A (43)audit 审计 9"b
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A (44)audit report 审计报告 s=83a{#K
A (45)auditing standards 审计准则 pij%u<
A (46)authorized share capital 额定股本 wdQ%L4l
A (47)available hours 可用小时 Ae_:Kc6
A (48)avoidable costs 可避免成本 ]seOc],4
B (49)back-to-back loan 易币贷款 ! ^TCe8
B (50)backflush accounting 倒退成本计算 roHJ$~q?
B (51)bad debts 坏帐 T6I$7F
B (52)bad debts ratio 坏帐比率 ,w$:=;i
B (53)bank charges 银行手续费 q?bKh*48
B (54)bank overdraft 银行透支 Hm
17El68
B (55)bank reconciliation 银行存款调节表 y}GFtRNG
B (56)bank statement 银行对账单 hmr 2(f%U
B (57)bankruptcy 破产 P8n |MN
B (58)basis of apportionment 分摊基础 y5`$Aa4~
B (59)batch 批量 )5/,B-+O"
B (60)batch costing 分批成本计算 ,^uQw/
B (61)beta factor B(市场)风险因素 0c$ ')`!m
B (62)bill 账单 P|QM0GI
B (63)bill of exchange 汇票 u/(~ewI
B (64)bill of landing 提单 7'idjc
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B (65)bill of materials 用料预计单 6QG"~>v7'(
B (66)bill payable 应付票据 JbXd9AMh2
B (67)bill receivable 应收票据 F$te5 `a
B (68)bin card 存货记录卡 Vl%UT@D|
B (69)bonus 红利 =.ReM_.
B (70)book-keeping 薄记 9y{R_
B (71)Boston classification 波士顿分类 .1A/hAdU
B (72)breakeven chart 保本图 V&Q_iE
B (73)breakeven point 保本点 2OsS+6,[x
B (74)breaking-down time 复位时间 y4j\y
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B (75)budget 预算 -X_dY>>s
B (76)budget center 预算中心 u{%dm5
B (77)budget cost allowance 预算成本折让 7)dCdO
B (78)budget manual 预算手册
o3(
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B (79)budget period 预算期间 ^~J
F7u
B (80)budgetary control 预算控制 84A:Rd'k3)
B (81)budgeted capacity 预算生产能力 n'qWS/0U=
B (82)burden 制造费用 _o'a|=Osx>
B (83)business center 经营中心 s%i
\z }/
B (84)business entity 营业个体 v^3s?VD
B (85)business unit 经营单位 f:KZP;/[c
B (86)buy-out management 管理性购买产权 6}>CPi#
B (87)by-product 副产品 FqXE6^
C (88)called-up share capital 催缴股本 ;2[o>73F
C (89)capacity 生产能力 XS=f>e1<W
C (90)capacity ratios 生产能力比率 AfvIzsT0
C (91)capital 资本 V2
>+s
y
C (92)capital assets pricing model资本资产计价模式 U%rq(`;
C (93)capital commitment 承诺资本 ) m(!lDz3
C (94)capital employed 已运用的资本 UOn:@Qn
C (95)capital expenditure 资本支出 {iYrC m[_
C (96)capital expenditureauthorization 资本支出核准 <7_s'UAL!
C (97)capital expenditure control 资本支出控制 ~'w]%rh!
C (98)capital expenditure proposal资本支出申请 vq:?a
C (99)capital funding planning 资本基金筹集计划 9NeHN@D)
C (100)capital gain 资本收益 <HH\VG\H6
C (101)capital investment appraisal资本投资评估 \HQw$E/
p
C (102)capital maintenance 资本保全 u{LtyDnik
C (103)capital resource planning 资本资源计划 rr]-$]Q
C (104)capital surplus 资本盈余 U88gJ[$
C (105)capital turnover 资本周转率 aW_Pv~
C (106)card 记录卡 ([dJ'OPx$
C (107)cash 现金 BKKW3PT
C (108)cash account 现金账户 @ |D#lBm
C (109)cash book 现金账薄 Q#zU0K*^
C (110)cash cow 金牛产品 Af Y]i
C (111)cash flow 现金流量 ?10L
*PD@
C (112)cash discounted 现金贴现 $V,ZH*
g
C (113)cash flow budget 现金流量预算 ]DjnzClx
C (114)cash flow statement 现金流量表 <RuLIu
C (115)cash ledger 现金分类账 KW(^-:wmr
C (116)cash limit 现金限额 6G7+&g`
C (117)CCA 现时成本会计 |J$Bj?
C (118)center 中心 ~(\.j=x
C (119)changeover time 变更时间 {Kz!)uaC
C (120)chartered entity 特许经济个体 }U|0F#0$
C (121)cheque 支票 u4h.\ul8%
C (122)cheque register 支票登记薄 Jk;dtLL}4
C (123)coin analysis 零钱分类 W/<Lp+p
C (124)classification 分类 Cs2kbG_
C (125)clock card 工时卡 1>L8EImx]V
C (126)code 代码 )zkr[;j~`
C (127)commitment accounting 承诺确认会计 TeKU/&fkc
C (128)common cost 共同成本 z||FmL{
C (129)company limited byguarantee 有限担保责任公司 ('Ha$O72
C (130)company limited shares 股份有限公司 8Y [4JXUK
C (131)competitive position 竞争能力状况 l~mj>$
C (132)concept 概念 'm0_pM1:D
C (133)conglomerate 跨行业企业 jH k.]4&0
C (134)consistency concept 一致性概念 z}F^HQ1
C (135)consolidated accounts 合并报表 T%4yPmY
C (136)consolidation accounting 合并会计 5E^P2Mlc
C (137)consortium 财团 kgd
dq
C (138)contingency plan 应急计划 3hcWR'|
C (139)contingent liabilities 或有负债 o)+C4f[G4
C (140)continuous operation 连续生产 Oj
'^Ww m
C (141)contra 抵消 l ;S_ J^S
C (142)contract cost 合同成本 |E&|6h1
C (143)contract costing 合同成本计算 a fLE9
C (144)contribution 贡献毛益 w5=<}1`St
C (145)contribution centre 贡献中心 E:Ul_m8
C (146)contribution chart 贡献图 }=A+W2D
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 JA% y{Wb
C (148)contribution to salesration 贡献毛益对销售比率 is=x6G*r
C (149)control 控制 p-*{x
C (150)control account 控制帐户 q"Sja!-;|
C (151)control limits 控制限度 mbHMy[R
C (152)controllability concept 可控制概念 F`>qg2wO
C (153)controllable cost 可控制成本 zEh&@{u?
C (154)conversion cost 加工成本 )}u?ftu\
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 4kR;K!@k
C (156)corporate appraisal 公司评估 NR"C@3kD]o
C (157)corporate planning 公司计划 A@Cvx7X
C (158)corporate social reporting 公司社会报告 EAHdt=8W{
C (159)corporation 股份公司 -.K'rW
C (160)cost 成本 udPLWrPF\
C (161)cost account 成本帐户 rpc;*t+z
C (162)cost accounting 成本会计 JFq<sY!
C (163)cost accounting manual 成本手册 >sQf{uL
C (164)cost accounts calendar 成本报表的日历时间 qe/5'dw
C (165)cost adjustment 成本调整 N'0nt]&a
C (166)cost allocation 成本分配 \d3 ~kq3
C (167)cost apportionment 成本分摊 qB+OxyT&
C (168)cost attribution 成本归属 "n{JH9sA:
C (169)cost audit 成本审计 5=V 29
C (170)cost behaviour 成本性态 @u`m
6``T
C (171)cost benefit analysis 成本效益分析 58R.`5B
C (172)cost center 成本中心 #)s
+I2
C (173)cost driver 成本动因