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注会《审计》英语常用词汇 ^Nc\D7( l
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1.audit 审计 8taaBM`:
2.attestation 鉴证 mirMDJsl%
3.credibility 可信赖程度 pWQ?pTh
4.audit of financial statements 财务报表审计 5B@&]-
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5.agreed-upon procedures 执行商定程序 Zo&U3b{Dy
6.high levels of assurance 高水平保证 l[h??C`
7.compilation 编制 sa*hoL18
8.reliability 可靠性 -$mzzYH
9.relevance 相关性 g/T`4"p[H
10.professional skepticism 职业谨慎 ]p$fEW g
11.objectivity 客观性 fM8 :Nt$
12. professional competence 专业胜任能力 UHxXa*HyI
13.Senior/CPA-in-charge 项目经理 e+&/Tq'2
14.audit engagement letter 业务约定书 KWd]?e)
15.recurring audit 连续审计 ,NVQ C=
16.the client 委托人 Q4Cw{2r
17.change CPA 更换注册会计师 *d)B4qG
18.the existing CPA 现任注册会计师 3 i>uKU1
19.the successor CPA 后任注册会计师 CaK 0o*D
20.the preceding CPA前任注册会计师 OvQG%D}P=
21.issue the audit report 出具审计报告 =NlAGzv!w
22.expert 专家 1 "4AS_Q
23.the board of directors 董事会 ! WQEv_G@
24.knowledge of the entity‘ s business 了解被审计单位情况 xe_c`%_
25.assess material misstatement risks评估重大错报风险 'Z;R!@Dm
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}XA(;ck
27.a general knowledge of —— 初步了解―――的情况 R|5w :+=z
28.a more knowledge of—— 进一步了解的情况 "|&SC0
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29.the prior year‘s working papers 以前年度工作底稿 [,lBY-Kz+
30.minutes of meeting 会议纪要 zvSfW#
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31.business risks 经营风险 Knn$<!>
32.appropriateness 适当性 H!7/U_AH
33.accounting estimate 会计估计 'S&5zwrH
34.management representations 管理层声明 UF0PWpuO
35.going concern assumption 持续经营假设 0 5 `x$f
36.audit plan 审计计划 %/~Sq?f-9@
37.significant audit areas 重点审计领域 bY]aADv\
38.error 错误 5J1,Usm
39.fraud舞弊 esFBWJ
40.modified or additional procedures 修改或追加审计程序 (?oK+,v?L
41.misappropriation of assets 侵占资产 WG1x:,-
42.transactions without substance 虚假交易 %}2 s74D*Z
43.unusual pressures 异常压力 HjL+Wg
44.the suspected noncompliance 涉嫌存在违法行为 ALPZc:
45.materialiy 重要性 _AK-AY
46.exceed the materiality level 超过重要性水平 $1/
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47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 dTS7l02
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 02?y%
50.misstatements or omissions 错报或漏报 vr2t MD
51.aggregate 总计 'V } -0
52.subsequent events 期后事项 Br;1kQ%e C
53.adjust the financial statements 调整财务报表 !$Nh:(>:
54.perform additional audit procedures 实施追加的审计程序 Wc#4%kT
55.audit risk 审计风险
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56.detection risk 检查风险 a$"3T
57.inappropriate audit opinion 不适当的审计意见 PWmFY'=
58.material misstatement 重大的错报 A"d=,?yE
59.tolerable misstatement 可容忍错报 51l :
60.the acceptable level of detection risk 可接受的检查风险 #8rLB(
61.assessed level of material misstatement risk 重大错报风险的评估水平 qgDd^0
62.simall business 小规模企业 tVFl`Xr
63.accounting system 会计系统 2I>X]r.S!1
64.test of control 控制测试 <U$x')W
65.walk-through test 穿行测试 1Sx2c
66.communication 沟通 bRfac/:}
67.flow chart 流程图 UM3}7|
68.reperformance of internal control 重新执行 F7x]BeTM
69.audit evidence 审计证据 Qw}uB$S>
70.substantive procedures 实质性程序 ?s6v>#H%
71.assertions 认定 >-0Rq[)
72.esistence 存在 :tdN#m6&
73.occurrence 发生 xo
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74.completeness 完整性 #;z;8q
75.rights and obligations 权利和义务 $mgW|TBXCQ
76.valuation and allocation 计价和分摊 fX2sjfk
77.cutoff 截止 WBK6Ug
78.accuracy 准确性 `zwXfY,%
79.classification 分类 `1{Y9JdQ
80.inspection 检查 d)1 d0ES
81.supervision of counting 监盘 +0_e a~{
82.observation 观察 C6Lc
83.confirmation 函证 n
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84.computation 计算 TkBHlTa"=
85.analytical procedures 分析程序 UQc!"D
86.vouch 核对 8BE] A_X
87.trace 追查 qHaH=g%
88.audit sampling 审计抽样 L `NY^
89.error 误差 J}BN}|Y@2
90.expected error 预期误差 JuQwZ]3ed
91.population 总体 ]l>LU2 sx
92.sampling risk 抽样风险 ~t^
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93.non- sampling risk 非抽样风险 dhv?36uE
94.sampling unit 抽样单位 '
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95.statistical sampling 统计抽样 x{4{.s%+:
96.tolerable error 可容忍误差 +fS<YT
97.the risk of under reliance 信赖不足风险 G!dx)v
98.the risk of over reliance 信赖过度风险 0Q?)?8_
99.the risk of incorrect rejection 误拒风险 $>Qq 7
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 l0 =[MXM4
102.index and cross-referencing 索引和交叉索引 o=J-Ju
103.cash receipt 现金收入 s|I
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104.cash disbursement 现金支出 ZP{<f~;
105.bank statement 银行对账单 5.1z9[z
106.bank reconciliation 银行存款余额调节表 :aQ.:b(n
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 xP4}LL9)
109.storeroom 仓库 ysapvQN_6
110.sale invoice 销售发票 .V4-
111.price list 价目表 V56WgOBxz
112.positive confirmation request 积极式询证函 UodBK7y
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 0FSN IPx
115.receiving report 验收报告 i/j53towe
116.gross margin 毛利 k/P.[5
117.manufacturing overhead 制造费用 [ ?%q,>F
118.material requisition 领料单 <qg4Rz\c]
119.inventory-taking 存货盘点 `AYq,3V
120.bond certificate 债券 !iO2yp
121.stock certificate 股票 DA1?M' N
122.audit report 审计报告 H-vHcqFx3
123.entity 被审计单位 Nv=78O1
124.addressee of the audit report 审计报告的收件人 FA%_jM
125.unqualified opinion 无保留意见 <d @9[]
126.qualified opinion 保留意见 T/a=z
127.disclaimer of opinion 无法表示意见 t0+i]lr
128.adverse opinion 否定意见 {{jV!8wK
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A (1)ABC 作业基础成本计算 >
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A (2)absorbed overhead 已吸收制造费用 gg>QXui
A (3)absorption costing 吸收成本计算 I`zd:o]
A (4)account 账户,报表 K+pVRDRcs
A (5)accounting postulate 会计假设 Z\?2"4H
A (6)accounting series release 会计公告文件 [Ur\^wS
A (7)accounting valuation 会计计价 ,jOJ\WXP
A (8)account sale 承销清单 =:aJZ[UU<2
A (9)accountability concept 经营责任概念 ]?pQu '-(
A (10)accountancy 会计职业 f(Y_<%
A (11)accountant 会计师 h);^4cU
A (12)accounting 会计 ki?h7
A (13)agency cost 代理成本 ;-6-DEL
A (14)accounting bases 会计基础 N+'j on}U
A (15)accounting manual 会计手册 CHsg2S
A (16)accounting period 会计期间 o:D,,MkSw
A (17)accounting policies 会计方针 p}^5ru
A (18)accounting rate of return 会计报酬率 s bj/d~$N
A (19)accounting reference date 会计参照日 ;I&VpAPx
A (20)accounting reference period 会计参照期间 7i*eKC`ZqK
A (21)accrual concept 应计概念 @^A5{qQ\
A (22)accrual expenses 应计费用 qT48Y
A (23)acid test ration 速动比率(酸性测试比率) q pCI[[
A (24)acquisition 购置 8q@Z
A (25)acquisition accounting 收购会计 !bP%\)5
A (26)activity based accounting 作业基础成本计算 5?lc%,-&
A (27)adjusting events 调整事项 [ n7>g
A (28)administrative expenses 行政管理费 T1]
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A (29)advice note 发货通知 6Q^~O*cw
A (30)amortization 摊销 Lm
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A (31)analytical review 分析性检查
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A (32)annual equivalent cost 年度等量成本法 d=/0A\O
A (33)annual report and accounts 年度报告和报表 lG}#K^q
A (34)appraisal cost 检验成本 <.Ws; HN}
A (35)appropriation account 盈余分配账户 ?@
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A (36)articles of association 公司章程细则 Y3Fj3NwS
A (37)assets 资产 |5bLV^mv]i
A (38)assets cover 资产保障 GC{M"q|_
A (39)asset value per share 每股资产价值 |;vQ"8J
A (40)associated company 联营公司 gv''A"
A (41)attainable standard 可达标准 y3zP`^
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A (42)attributable profit 可归属利润 );$99t
A (43)audit 审计 D5TDg\E
A (44)audit report 审计报告 %up?70
A (45)auditing standards 审计准则 &EfQ%r}C
A (46)authorized share capital 额定股本 bC/":+s& p
A (47)available hours 可用小时 @1MnJP
A (48)avoidable costs 可避免成本 O`B,mgT(
B (49)back-to-back loan 易币贷款 {_QdB;VwH
B (50)backflush accounting 倒退成本计算 '+`[)w
B (51)bad debts 坏帐 xG9Sk
B (52)bad debts ratio 坏帐比率 i"WYcF|
B (53)bank charges 银行手续费 ~SnUnNDm `
B (54)bank overdraft 银行透支 /ad9Q~nJ
B (55)bank reconciliation 银行存款调节表 =l/6-j^
B (56)bank statement 银行对账单 pk :P;\
B (57)bankruptcy 破产 mQj=-\p
B (58)basis of apportionment 分摊基础 K#0TD("
B (59)batch 批量 q,vWu(.
B (60)batch costing 分批成本计算 kAki9a(=!
B (61)beta factor B(市场)风险因素 s6!6Oqh
B (62)bill 账单 qN
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B (63)bill of exchange 汇票 V!W.P
B (64)bill of landing 提单 \D7b
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B (65)bill of materials 用料预计单 Vw;Z0_C
B (66)bill payable 应付票据 *l+#<5x
B (67)bill receivable 应收票据 #Wk=y?sn
B (68)bin card 存货记录卡 e$# *t
B (69)bonus 红利 4:`D3
B (70)book-keeping 薄记 [nTI\17iA
B (71)Boston classification 波士顿分类 =p+y$
B (72)breakeven chart 保本图 ,NSf
B (73)breakeven point 保本点 <+`%=r)4
B (74)breaking-down time 复位时间 M:S-%aQ_<y
B (75)budget 预算 Wg']a/m
B (76)budget center 预算中心 -V2\s
B (77)budget cost allowance 预算成本折让 mj~:MCC
B (78)budget manual 预算手册 c-a,__c?hx
B (79)budget period 预算期间 }LzBo\
B (80)budgetary control 预算控制 0j.K?]f)h
B (81)budgeted capacity 预算生产能力 $x0SWJ \G
B (82)burden 制造费用 g.lTNQm$u
B (83)business center 经营中心 a.Ho>(V/4
B (84)business entity 营业个体 %;PpwI
B (85)business unit 经营单位 '7Gv_G_
B (86)buy-out management 管理性购买产权 i5 '&u:
B (87)by-product 副产品 UUah5$Iy
C (88)called-up share capital 催缴股本 YW7W6mWspS
C (89)capacity 生产能力 # B `?}a=
C (90)capacity ratios 生产能力比率 =!q%
1 mP
C (91)capital 资本 : T
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C (92)capital assets pricing model资本资产计价模式 wA)
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C (93)capital commitment 承诺资本 x:Y9z_)O
C (94)capital employed 已运用的资本 v pI9TG
C (95)capital expenditure 资本支出 Gt w>R
C (96)capital expenditureauthorization 资本支出核准 uDf<D.+5Ze
C (97)capital expenditure control 资本支出控制 ,X4e?$7g
C (98)capital expenditure proposal资本支出申请 +r:g }i
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C (99)capital funding planning 资本基金筹集计划 p"g|]@m
C (100)capital gain 资本收益 }>A
q<1%
C (101)capital investment appraisal资本投资评估 K\Ea\b[
C (102)capital maintenance 资本保全 >4:d)
C (103)capital resource planning 资本资源计划 1U 6B$(V^i
C (104)capital surplus 资本盈余 AK:cDKBO
C (105)capital turnover 资本周转率 .E4*>@M5
C (106)card 记录卡 PRKZg]?
C (107)cash 现金 [a=exK
C (108)cash account 现金账户 >=~\b
C (109)cash book 现金账薄 8nz({Mb9Z
C (110)cash cow 金牛产品 +$2{u_m,
C (111)cash flow 现金流量 !"<[&
C (112)cash discounted 现金贴现 T]#V
C (113)cash flow budget 现金流量预算 :^;c(>u{
C (114)cash flow statement 现金流量表 _Nx
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C (115)cash ledger 现金分类账 V%Uj\cv
C (116)cash limit 现金限额
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C (117)CCA 现时成本会计 i?
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C (118)center 中心 dP5x]'"x
C (119)changeover time 变更时间 F3tps
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C (120)chartered entity 特许经济个体 *@U{[J
C (121)cheque 支票 ^ Ltho`
C (122)cheque register 支票登记薄 H;H=8'
C (123)coin analysis 零钱分类 Z>[7#;;
C (124)classification 分类 T1LYJ]5
C (125)clock card 工时卡 Q$jEmmm%V[
C (126)code 代码 aZfMeW
C (127)commitment accounting 承诺确认会计 ?J}Q&p.
C (128)common cost 共同成本 7)66e
C (129)company limited byguarantee 有限担保责任公司 / 3A6xPOg
C (130)company limited shares 股份有限公司 Zt=|q$"
C (131)competitive position 竞争能力状况 @6u/)>rI
C (132)concept 概念 &C 9hT
C (133)conglomerate 跨行业企业 'B@`gA
C (134)consistency concept 一致性概念 .3!Wr*o
C (135)consolidated accounts 合并报表 E$8JrL
C (136)consolidation accounting 合并会计 l_B735
C (137)consortium 财团 ys_2?uv
C (138)contingency plan 应急计划 8@3K, [Mo
C (139)contingent liabilities 或有负债 QY\k3hiq
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C (140)continuous operation 连续生产 C2
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C (141)contra 抵消 {#,<)wFV\
C (142)contract cost 合同成本 &2'-v@kK
C (143)contract costing 合同成本计算 &|v)
C (144)contribution 贡献毛益 .*O*@)}Ud
C (145)contribution centre 贡献中心 *}[\%u$ T
C (146)contribution chart 贡献图 mScv7S~/s
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 GES}o9?#
C (148)contribution to salesration 贡献毛益对销售比率 2HbnE&
C (149)control 控制 rb*|0ST
C (150)control account 控制帐户 bO~y=Pa\
C (151)control limits 控制限度 kA:Y^2X'
C (152)controllability concept 可控制概念 nt.LiM/L
C (153)controllable cost 可控制成本 8K%N7RL|
C (154)conversion cost 加工成本 aS
R-.r
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 U,P_bz*)
C (156)corporate appraisal 公司评估 e`*}?N4d
C (157)corporate planning 公司计划
#]#9Xq
C (158)corporate social reporting 公司社会报告 b)wcGBS
C (159)corporation 股份公司 m5Bf<E,c
C (160)cost 成本 (?FH`<
C (161)cost account 成本帐户 m/HT3<F
C (162)cost accounting 成本会计 Q|y }mC/
C (163)cost accounting manual 成本手册 Pt]>AW;i
C (164)cost accounts calendar 成本报表的日历时间 0K!3Ny9(
C (165)cost adjustment 成本调整 iP:i6U]
C (166)cost allocation 成本分配 SZ` 7t=I2
C (167)cost apportionment 成本分摊 $l.*;h *
C (168)cost attribution 成本归属 ;vx5 =^7P
C (169)cost audit 成本审计 2y[Q
C (170)cost behaviour 成本性态 *TOd Iq&z
C (171)cost benefit analysis 成本效益分析 #w$Y1bjn
C (172)cost center 成本中心 >.:+|Br`
C (173)cost driver 成本动因