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注会《审计》英语常用词汇 B
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1.audit 审计 16I[z+RG
2.attestation 鉴证 ti1R6oSn
3.credibility 可信赖程度 $;ny`^8
4.audit of financial statements 财务报表审计 mz<,nR\
5.agreed-upon procedures 执行商定程序 A9ld9
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6.high levels of assurance 高水平保证 _hJ+8B^`
7.compilation 编制 kl1Q:
8.reliability 可靠性
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9.relevance 相关性 _[&.`jTFn
10.professional skepticism 职业谨慎 >HwVP.~HN
11.objectivity 客观性 (?,jnnub
12. professional competence 专业胜任能力 ircL/:
13.Senior/CPA-in-charge 项目经理 [N[4\W!!
14.audit engagement letter 业务约定书 j8?! J^TC
15.recurring audit 连续审计 751Qi
16.the client 委托人 e9:pS WA-n
17.change CPA 更换注册会计师 ~n0Exw(
18.the existing CPA 现任注册会计师 :si&A;k
19.the successor CPA 后任注册会计师 UHfE.mTjM
20.the preceding CPA前任注册会计师 ZK2&l
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21.issue the audit report 出具审计报告 vYLspZ;S
22.expert 专家 9'|k@i:
23.the board of directors 董事会 69ycP(
24.knowledge of the entity‘ s business 了解被审计单位情况 W95q1f#7
25.assess material misstatement risks评估重大错报风险 r0&LjH&R
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Um`KmM3
27.a general knowledge of —— 初步了解―――的情况 3ErV" R4"$
28.a more knowledge of—— 进一步了解的情况 Xooh00
29.the prior year‘s working papers 以前年度工作底稿 ^l
;Bo3^_
30.minutes of meeting 会议纪要 1v3
31.business risks 经营风险 !](Mt?e
32.appropriateness 适当性 6y`FW[
33.accounting estimate 会计估计 6b` Jq>v
34.management representations 管理层声明 _Y6Ezh.
35.going concern assumption 持续经营假设 6oq^n
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36.audit plan 审计计划 ib]<;t
37.significant audit areas 重点审计领域 ^pfM/LQ@
38.error 错误 w}07u5
39.fraud舞弊 b=W kRj
40.modified or additional procedures 修改或追加审计程序 ~Lu,jLKL=[
41.misappropriation of assets 侵占资产 4RQ38%> >j
42.transactions without substance 虚假交易 F$:mGyl5_
43.unusual pressures 异常压力 0T$ `;~
44.the suspected noncompliance 涉嫌存在违法行为 =''*'a-P
45.materialiy 重要性 xTcY&
46.exceed the materiality level 超过重要性水平 V j)"?|V
47.approach the materiality level 接近重要性水平 .OW5R*
48.an acceptably low level 可接受水平 \
sz ](X
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 I;$tBgOWq
50.misstatements or omissions 错报或漏报 [>j.x2=
51.aggregate 总计 NLgeBLB
52.subsequent events 期后事项 C<^
S$
53.adjust the financial statements 调整财务报表 &Dp&
54.perform additional audit procedures 实施追加的审计程序 rg%m
55.audit risk 审计风险 r|3u]rt
56.detection risk 检查风险 5rA>2<\pQ
57.inappropriate audit opinion 不适当的审计意见 W^H[rX}=
58.material misstatement 重大的错报 6,R<8a;Wn
59.tolerable misstatement 可容忍错报 fv>Jn`
60.the acceptable level of detection risk 可接受的检查风险 H3JDA^5
61.assessed level of material misstatement risk 重大错报风险的评估水平 TUp%Cx
62.simall business 小规模企业 [R~@#I P!
63.accounting system 会计系统 ~ :B/`1[m
64.test of control 控制测试 to\$'2F"q
65.walk-through test 穿行测试 dsK^-e6:5
66.communication 沟通 8h|~>v
67.flow chart 流程图 G%%F6)W
68.reperformance of internal control 重新执行 |IWm:[H3
69.audit evidence 审计证据 diw5h};W
70.substantive procedures 实质性程序 Y$3liDeL=
71.assertions 认定 fX&g. fH
72.esistence 存在 VOmS>'$
73.occurrence 发生 R*vfp?x
74.completeness 完整性 SQw"mO
75.rights and obligations 权利和义务 $T2z
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76.valuation and allocation 计价和分摊 xtXK3[s
77.cutoff 截止 j8t_-sU9 i
78.accuracy 准确性 vZSwX@0
79.classification 分类 3ZYrNul"
80.inspection 检查 `zcpaE.@
81.supervision of counting 监盘 5pE@Ww
82.observation 观察 mx^rw*'JGC
83.confirmation 函证 J \I`#
84.computation 计算 {JcMJZ3
85.analytical procedures 分析程序 Pv8AWQQJ
86.vouch 核对 J8`vk#5
87.trace 追查 gLg\W3TOi
88.audit sampling 审计抽样 )q%DRLD'G
89.error 误差 *>j4tA{b@v
90.expected error 预期误差 w:9n/[
91.population 总体 j 2Jew
92.sampling risk 抽样风险 /9C>{29x!
93.non- sampling risk 非抽样风险 Fz_8m4
94.sampling unit 抽样单位 PF;`mdi-,
95.statistical sampling 统计抽样 LoS%FI
96.tolerable error 可容忍误差 z#olKBs
97.the risk of under reliance 信赖不足风险 3],[6%w
98.the risk of over reliance 信赖过度风险 :UsNiR=l
99.the risk of incorrect rejection 误拒风险 NVo=5
100. the risk of incorrect acceptance 误受风险 [-Mfgw]i
101.working trial balance 试算平衡表 &R}2/Mt
102.index and cross-referencing 索引和交叉索引 ezk:XDi4
103.cash receipt 现金收入 Cx`?}A\%
104.cash disbursement 现金支出 9KZLlEk5O
105.bank statement 银行对账单 > bSQ}kXe
106.bank reconciliation 银行存款余额调节表 HBgt!D0MZ
107.balance sheet date 资产负债表日 Pexg"328
108.net realizable value 可变现净值 zDA;FKZPp
109.storeroom 仓库 7ZpU -':
110.sale invoice 销售发票 2ISnWzq;
111.price list 价目表 }Xy<F?Mh
112.positive confirmation request 积极式询证函 ).> O6A4:C
113.negative confirmation request 消极式询证函 80O[pf*?
114.purchase requisition 请购单 QPwUW
115.receiving report 验收报告 E.
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116.gross margin 毛利 &1Idv}@!
117.manufacturing overhead 制造费用 nSV
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118.material requisition 领料单 H9T'{R*FC
119.inventory-taking 存货盘点 09rbu\h
120.bond certificate 债券 t[ ^68]
121.stock certificate 股票 mE_?E&T`|
122.audit report 审计报告 Z&0*\.6S~
123.entity 被审计单位 Yf,U2A\
124.addressee of the audit report 审计报告的收件人 #s^~'2^%4
125.unqualified opinion 无保留意见 ZZ{
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126.qualified opinion 保留意见 #+Cu&l
127.disclaimer of opinion 无法表示意见 m]:|j[!*M
128.adverse opinion 否定意见 =P<7tsSuoK
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A (1)ABC 作业基础成本计算 `+Ojh>"*z*
A (2)absorbed overhead 已吸收制造费用 +&hd3
A (3)absorption costing 吸收成本计算 8;]U:tv
A (4)account 账户,报表 &7t3D?K'qX
A (5)accounting postulate 会计假设 d rnqX-E;
A (6)accounting series release 会计公告文件 iS&~oj_-%
A (7)accounting valuation 会计计价 >6*"g{/
A (8)account sale 承销清单 W$B&asO
A (9)accountability concept 经营责任概念 |s-q+q{|
A (10)accountancy 会计职业 e^&QT
A (11)accountant 会计师 es]\xw
A (12)accounting 会计 hb9e6Cc
A (13)agency cost 代理成本 zpV@{%VSj
A (14)accounting bases 会计基础
`zGK$,[%
A (15)accounting manual 会计手册 Z4A
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A (16)accounting period 会计期间 #4%4iR5%
A (17)accounting policies 会计方针 %_0,z`f
A (18)accounting rate of return 会计报酬率 M[}EVt~
A (19)accounting reference date 会计参照日 T)&J}^j
A (20)accounting reference period 会计参照期间 S+py\z%
A (21)accrual concept 应计概念 5L bU'5
A (22)accrual expenses 应计费用 R $HIJM
A (23)acid test ration 速动比率(酸性测试比率) /=w9bUj5v
A (24)acquisition 购置 7F;"=DarOE
A (25)acquisition accounting 收购会计 )67_yHW
A (26)activity based accounting 作业基础成本计算 )X@Obg
A (27)adjusting events 调整事项 MH[Zw$
A (28)administrative expenses 行政管理费 u*B.<GmN
A (29)advice note 发货通知
@[u!
A (30)amortization 摊销 +Mc kR
A (31)analytical review 分析性检查 CP_ ?DyWU
A (32)annual equivalent cost 年度等量成本法 vCyvy^s-I
A (33)annual report and accounts 年度报告和报表 daf$`
A (34)appraisal cost 检验成本 F]]np&UV.
A (35)appropriation account 盈余分配账户 Ja>UcE29
A (36)articles of association 公司章程细则 W.iL!x.B@
A (37)assets 资产 A"x1MjuqLM
A (38)assets cover 资产保障 }M'h5x
A (39)asset value per share 每股资产价值 Xoyk 'T]-
A (40)associated company 联营公司 oJe
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A (41)attainable standard 可达标准 O(
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A (42)attributable profit 可归属利润 #c@Dn.W
A (43)audit 审计 CnruaN@
A (44)audit report 审计报告 Z]D O
A (45)auditing standards 审计准则 :LBG
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A (46)authorized share capital 额定股本 $3S6{"
A (47)available hours 可用小时 ?z% @;&
A (48)avoidable costs 可避免成本 *T"JO|
B (49)back-to-back loan 易币贷款 x7K
B (50)backflush accounting 倒退成本计算 s:lar4>kM
B (51)bad debts 坏帐 %^[45e
B (52)bad debts ratio 坏帐比率 z!;n\CV @
B (53)bank charges 银行手续费
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B (54)bank overdraft 银行透支 $T{,3;kt
B (55)bank reconciliation 银行存款调节表 *cxmQ
B (56)bank statement 银行对账单 3":ef|w]
B (57)bankruptcy 破产 {MdxIp[
B (58)basis of apportionment 分摊基础 # eqt{
B (59)batch 批量 Ou</{l
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B (60)batch costing 分批成本计算 ^I3cU'X
B (61)beta factor B(市场)风险因素 r/1:!Vu(
B (62)bill 账单 Vd3'dq8/?
B (63)bill of exchange 汇票 p
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B (64)bill of landing 提单 Dww]D|M
B (65)bill of materials 用料预计单 H=])o21
B (66)bill payable 应付票据 '#$
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B (67)bill receivable 应收票据 >JwdV
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B (68)bin card 存货记录卡 )hmU/E@
B (69)bonus 红利 <HM\ZDo@P
B (70)book-keeping 薄记 &?>h#H222
B (71)Boston classification 波士顿分类 O-Hu:KuIf
B (72)breakeven chart 保本图 _F>1b16:/P
B (73)breakeven point 保本点 vF"<r,pg
B (74)breaking-down time 复位时间 Z
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B (75)budget 预算 JPfNf3<@My
B (76)budget center 预算中心 '<~
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B (77)budget cost allowance 预算成本折让 UgDai?b1
B (78)budget manual 预算手册 mj5$ 2J
B (79)budget period 预算期间 H|;6K`O_
B (80)budgetary control 预算控制 %F-/|x1#Q
B (81)budgeted capacity 预算生产能力 =2uE\6Fl,
B (82)burden 制造费用 { 6Lkh
B (83)business center 经营中心 *zeY<6
B (84)business entity 营业个体 jC+>^=J(
B (85)business unit 经营单位 %AW5\ EX
B (86)buy-out management 管理性购买产权 z1}YoCj1
B (87)by-product 副产品 Je_Hj9#M\d
C (88)called-up share capital 催缴股本 75i
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C (89)capacity 生产能力 k1Zu&4C\
C (90)capacity ratios 生产能力比率 Ntr5Q
IPd
C (91)capital 资本 H6E@C}cyM
C (92)capital assets pricing model资本资产计价模式 N[X%tf\L]F
C (93)capital commitment 承诺资本 6i[\?7O'0
C (94)capital employed 已运用的资本 VaC#9Tp2X
C (95)capital expenditure 资本支出 .B*Yg<j
C (96)capital expenditureauthorization 资本支出核准 EquNg@25W
C (97)capital expenditure control 资本支出控制 `%AFKmc^;
C (98)capital expenditure proposal资本支出申请 WI9'$hB\
C (99)capital funding planning 资本基金筹集计划 :|`'\%zW-
C (100)capital gain 资本收益 ^ L'8:
C (101)capital investment appraisal资本投资评估 :}x\&]uC#k
C (102)capital maintenance 资本保全
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C (103)capital resource planning 资本资源计划
X@Eq5s
C (104)capital surplus 资本盈余 VOwt2&mZ
C (105)capital turnover 资本周转率 GbUcNROr
C (106)card 记录卡 k/AcXU%O+
C (107)cash 现金 @iB**zR/
C (108)cash account 现金账户 6nt$o)[
C (109)cash book 现金账薄 8(ny^]v|
C (110)cash cow 金牛产品 bL_s[-7
C (111)cash flow 现金流量 T'i9_V{
C (112)cash discounted 现金贴现 F3jrJ+nJ
C (113)cash flow budget 现金流量预算 2g-'.w
C (114)cash flow statement 现金流量表 Noz+\O\
C (115)cash ledger 现金分类账 X0b :Oiw
C (116)cash limit 现金限额 p9R`hgx
C (117)CCA 现时成本会计 "Nd$sZk=
C (118)center 中心 yGgHd=?
C (119)changeover time 变更时间 Dn$zwksSs
C (120)chartered entity 特许经济个体 L
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C (121)cheque 支票
( f8g}2
C (122)cheque register 支票登记薄 ~B>I?j
C (123)coin analysis 零钱分类 ]]o7ej
C (124)classification 分类 %s$_KG !&
C (125)clock card 工时卡 Xn.zN>mB
C (126)code 代码 e;x
`C
C (127)commitment accounting 承诺确认会计
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C (128)common cost 共同成本 6_;3
C (129)company limited byguarantee 有限担保责任公司 }@@1N3nnxV
C (130)company limited shares 股份有限公司 X ~4^$x
C (131)competitive position 竞争能力状况 RTA9CR)JP4
C (132)concept 概念 GEA@AD=^f
C (133)conglomerate 跨行业企业 6`NsX
C (134)consistency concept 一致性概念 Bd
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C (135)consolidated accounts 合并报表 ig; ~
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C (136)consolidation accounting 合并会计 R.A}tV=j#
C (137)consortium 财团 0'^? m$
C (138)contingency plan 应急计划 OI %v>ns
C (139)contingent liabilities 或有负债 5T sU Qc
C (140)continuous operation 连续生产 HhO".GA
C (141)contra 抵消 =*p/F
C (142)contract cost 合同成本 "KcA
C (143)contract costing 合同成本计算 c/c
$D;T
C (144)contribution 贡献毛益 :#dE:L;T
C (145)contribution centre 贡献中心 R$; n)_H
C (146)contribution chart 贡献图 [MuEoWrq(}
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 OL4z%mDZi
C (148)contribution to salesration 贡献毛益对销售比率 s4&^D<
C (149)control 控制 U
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C (150)control account 控制帐户 !9 fz(9
C (151)control limits 控制限度 P[s8JDqu
C (152)controllability concept 可控制概念 ^C2\`jLMY
C (153)controllable cost 可控制成本 KWLbD#
C (154)conversion cost 加工成本 pr%nbl
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 '_|h6<.k[
C (156)corporate appraisal 公司评估 9UvXC)R1
C (157)corporate planning 公司计划 ^CwR!I.D}4
C (158)corporate social reporting 公司社会报告 v\(2&*
C (159)corporation 股份公司 g{5A4|_7
C (160)cost 成本 7GDHz.IX
C (161)cost account 成本帐户 V5}B:SUB
C (162)cost accounting 成本会计 t&?im<
C (163)cost accounting manual 成本手册
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C (164)cost accounts calendar 成本报表的日历时间 5`f@>
r?
C (165)cost adjustment 成本调整 Y@PI {;!
C (166)cost allocation 成本分配 (b`]M`Fc
C (167)cost apportionment 成本分摊 V!)O6?l
C (168)cost attribution 成本归属 N!*_La=TuH
C (169)cost audit 成本审计 ;WldHaZ9r
C (170)cost behaviour 成本性态 7FRmx4(!
C (171)cost benefit analysis 成本效益分析 'M3">$N
C (172)cost center 成本中心 EbqcV\Kb
C (173)cost driver 成本动因