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注会《审计》英语常用词汇 sg\jC#
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1.audit 审计 F\<i>LWT'
2.attestation 鉴证 DO{4n1-U
3.credibility 可信赖程度 w Vmy`OV/
4.audit of financial statements 财务报表审计 Us.jyg7_c
5.agreed-upon procedures 执行商定程序 ^Tmmx_Xw
6.high levels of assurance 高水平保证 'J$NW
7.compilation 编制 >X)G`N@!
8.reliability 可靠性 nJC}wh2d#
9.relevance 相关性 tgnXBWA`!
10.professional skepticism 职业谨慎 \ziF(xTvqG
11.objectivity 客观性 zf#&3K 'k
12. professional competence 专业胜任能力 +R$KEGu~0Y
13.Senior/CPA-in-charge 项目经理
Q)&Ztw<
14.audit engagement letter 业务约定书 7X>3WF
15.recurring audit 连续审计 !I&Sy]G
16.the client 委托人 OD|&qsbL
17.change CPA 更换注册会计师 '5\1uB PKW
18.the existing CPA 现任注册会计师 5~QB.m,>
19.the successor CPA 后任注册会计师 1tc9STYR}
20.the preceding CPA前任注册会计师 VTa8.(i6v
21.issue the audit report 出具审计报告 `BY`ltW
22.expert 专家 =h{2!Ah7
X
23.the board of directors 董事会 >O=V1
24.knowledge of the entity‘ s business 了解被审计单位情况 XwMC/]lK<
25.assess material misstatement risks评估重大错报风险 \3/'#
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 Gx)D~7lz
27.a general knowledge of —— 初步了解―――的情况 MvFXVCT#
28.a more knowledge of—— 进一步了解的情况 D%v yO_k
29.the prior year‘s working papers 以前年度工作底稿 Fsh-a7Qp
30.minutes of meeting 会议纪要 A:Z:&(NtE:
31.business risks 经营风险 eKOTxv{
32.appropriateness 适当性 $4pW#4/4
33.accounting estimate 会计估计 HY:n{=o
34.management representations 管理层声明 Fy^\U w
35.going concern assumption 持续经营假设 LX'US-B.!
36.audit plan 审计计划 fCR;Fk2B
37.significant audit areas 重点审计领域 ?hYe4tc-#
38.error 错误 ~5b %~:
39.fraud舞弊 -d]z_
SP@
40.modified or additional procedures 修改或追加审计程序 ptcU_*Gd
41.misappropriation of assets 侵占资产 RZjR d
42.transactions without substance 虚假交易 q[lqEc
43.unusual pressures 异常压力 OoNAW<
44.the suspected noncompliance 涉嫌存在违法行为 j?A+qk
45.materialiy 重要性 }{"\"Bn_
46.exceed the materiality level 超过重要性水平 .wywO|
47.approach the materiality level 接近重要性水平 19 _F\32
48.an acceptably low level 可接受水平 NR5A"_'
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 x4K5
50.misstatements or omissions 错报或漏报 Oc>-
jhx?
51.aggregate 总计 qsp,Usu/
52.subsequent events 期后事项 zoU.\]#C
53.adjust the financial statements 调整财务报表 #0c`"2t&M
54.perform additional audit procedures 实施追加的审计程序 bvG
Vfr "
55.audit risk 审计风险 %oo&M;
56.detection risk 检查风险 ?W(f%/B#
57.inappropriate audit opinion 不适当的审计意见 Gmb57z&:
58.material misstatement 重大的错报 !8$}]uWP
59.tolerable misstatement 可容忍错报 \?ZdUY
60.the acceptable level of detection risk 可接受的检查风险 '%,Re-8O
61.assessed level of material misstatement risk 重大错报风险的评估水平 "?!IPX2\S
62.simall business 小规模企业 ~Y(M>u.+!
63.accounting system 会计系统 *HRRv.iQ
64.test of control 控制测试 uH#NJoRO
65.walk-through test 穿行测试 Jc+U$h4
66.communication 沟通 tkmW\
67.flow chart 流程图 ':=C2x1d|
68.reperformance of internal control 重新执行 k1<Py$9"
69.audit evidence 审计证据 &zR}jD>
70.substantive procedures 实质性程序 m:t$&
71.assertions 认定 19EU[eb
72.esistence 存在 /D q]=P
73.occurrence 发生 *=8)]_=f
74.completeness 完整性 bu.36\78
75.rights and obligations 权利和义务 LLE~V~j
76.valuation and allocation 计价和分摊 )I#kG{z|P;
77.cutoff 截止 {2nXItso
78.accuracy 准确性 ra3WLK
79.classification 分类 UpITx]y?"m
80.inspection 检查 d3\8BKp
81.supervision of counting 监盘 #[8gH>7
82.observation 观察 jy?^an}#h
83.confirmation 函证 MG6Tk(3S
84.computation 计算 D7@10;F}[
85.analytical procedures 分析程序 #SdaTMLFf
86.vouch 核对 r{btBv
87.trace 追查 {MS&t09Wh
88.audit sampling 审计抽样 \=@}(<4
89.error 误差 ms$o,[
90.expected error 预期误差 ps]6,@uyB
91.population 总体 dx~Wm1
92.sampling risk 抽样风险 -nW{$&5AF
93.non- sampling risk 非抽样风险 -'nx7wnj2
94.sampling unit 抽样单位 }y
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95.statistical sampling 统计抽样 sk5\"jna
96.tolerable error 可容忍误差 17 GyE=Uu
97.the risk of under reliance 信赖不足风险 ;ry{cq
98.the risk of over reliance 信赖过度风险 KQqlM
99.the risk of incorrect rejection 误拒风险 u32<=Q[
100. the risk of incorrect acceptance 误受风险 ]:njP3r
101.working trial balance 试算平衡表 XEuv
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102.index and cross-referencing 索引和交叉索引 2#R"#Q!
103.cash receipt 现金收入 I9MI}0
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104.cash disbursement 现金支出 x\=h^r#w
105.bank statement 银行对账单 ]
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106.bank reconciliation 银行存款余额调节表 97g\nq<
107.balance sheet date 资产负债表日 Mf
*qr9*
108.net realizable value 可变现净值 A-~)7-
109.storeroom 仓库 4
qnQF]4
110.sale invoice 销售发票 OJ 2M_q)e
111.price list 价目表 ,kP{3.#Q
112.positive confirmation request 积极式询证函 f9$98SI
113.negative confirmation request 消极式询证函 7+c@pEU]
114.purchase requisition 请购单 vH=I#Ajar
115.receiving report 验收报告
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116.gross margin 毛利 RPrk]<<1
117.manufacturing overhead 制造费用 Wj3H
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118.material requisition 领料单 q<1@ut
119.inventory-taking 存货盘点 >[p+L='
120.bond certificate 债券 ZpdM[\Q-
121.stock certificate 股票 (T ^aZuuS
122.audit report 审计报告 LKm5U6
123.entity 被审计单位 QEVjXJOt0
124.addressee of the audit report 审计报告的收件人 E )PEKWK\
125.unqualified opinion 无保留意见 `SVR_
126.qualified opinion 保留意见 V6!oe^a7'
127.disclaimer of opinion 无法表示意见 N&n{R8=^"
128.adverse opinion 否定意见 $OJ*Kul
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A (1)ABC 作业基础成本计算 H1w;Wb1se
A (2)absorbed overhead 已吸收制造费用 7yc:=^ )
A (3)absorption costing 吸收成本计算 Yc
%eTh
A (4)account 账户,报表 B!<I[fvK
A (5)accounting postulate 会计假设 YONg1.^!(
A (6)accounting series release 会计公告文件 l`1ZS8 [.
A (7)accounting valuation 会计计价 xW09k6
A (8)account sale 承销清单 &8 (2U-
A (9)accountability concept 经营责任概念 ^a(q7ZfY
A (10)accountancy 会计职业 ?gkK*\x2
A (11)accountant 会计师 |X sW)/
A (12)accounting 会计 &@RU}DnvM&
A (13)agency cost 代理成本 7fVVU+y
A (14)accounting bases 会计基础 .1}u0IbJ
A (15)accounting manual 会计手册 Fr
VD~;
A (16)accounting period 会计期间 YziQU_
A (17)accounting policies 会计方针 GY!&H"%
A (18)accounting rate of return 会计报酬率 %jkd}D
A (19)accounting reference date 会计参照日 LR^b?.#>
A (20)accounting reference period 会计参照期间 }vL[N~5\
A (21)accrual concept 应计概念 MF1u8Yl:0
A (22)accrual expenses 应计费用 CzK
X}
A (23)acid test ration 速动比率(酸性测试比率) |[qI2-e l?
A (24)acquisition 购置 (R0
A (25)acquisition accounting 收购会计 ,Pl[SMt!
A (26)activity based accounting 作业基础成本计算 41:Z8YL(
A (27)adjusting events 调整事项 g` Wr3
A (28)administrative expenses 行政管理费 Ghj6&K%b0
A (29)advice note 发货通知 P}PSS#nn
A (30)amortization 摊销 &38Fj'l
A (31)analytical review 分析性检查 Mn=_lhWK
A (32)annual equivalent cost 年度等量成本法 OZ-F+#d
A (33)annual report and accounts 年度报告和报表 ?{FxbDp>
A (34)appraisal cost 检验成本 :O{ :;X)
A (35)appropriation account 盈余分配账户 E{FN sa
A (36)articles of association 公司章程细则 5?Bi+fg
A (37)assets 资产 gh~C.>W}q+
A (38)assets cover 资产保障 _Q7)FK
A (39)asset value per share 每股资产价值 RpreW7B_Q*
A (40)associated company 联营公司 a E#s#Kv
A (41)attainable standard 可达标准 Lrk^<:8;
:gR`rc!
A (42)attributable profit 可归属利润 0!^{V:DtQ
A (43)audit 审计 IX3r$}4
A (44)audit report 审计报告 gDA hl
A (45)auditing standards 审计准则 5ogbse"
A (46)authorized share capital 额定股本 k<St:X%.O
A (47)available hours 可用小时 :]]amziP&
A (48)avoidable costs 可避免成本 C|>#|5XaF
B (49)back-to-back loan 易币贷款 3Y=S^*ztd
B (50)backflush accounting 倒退成本计算 |~>8]3. Y
B (51)bad debts 坏帐 `T mIrc
B (52)bad debts ratio 坏帐比率 l\S..B
+
B (53)bank charges 银行手续费 pIh@!C
B (54)bank overdraft 银行透支 H
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B (55)bank reconciliation 银行存款调节表 1e&`m~5K+
B (56)bank statement 银行对账单 2\7]EW
B (57)bankruptcy 破产 Z,!Rj7wZ
B (58)basis of apportionment 分摊基础 8]0R[kjD
B (59)batch 批量 ]-0
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B (60)batch costing 分批成本计算 j6Vuj/+}
B (61)beta factor B(市场)风险因素 q-uYfXZ{j
B (62)bill 账单 O/GD[9$i
B (63)bill of exchange 汇票 F[J;u/Z
B (64)bill of landing 提单 yJr' \(
B (65)bill of materials 用料预计单 04,]upC${W
B (66)bill payable 应付票据 'vh:(-
B (67)bill receivable 应收票据 NE/3aU
B (68)bin card 存货记录卡 YAO.Cc z
B (69)bonus 红利 $H5Xa[
B (70)book-keeping 薄记 5:YtBdP
B (71)Boston classification 波士顿分类 z`/v}'d[X
B (72)breakeven chart 保本图 `OBDx ^6F
B (73)breakeven point 保本点 f}@]dF r
B (74)breaking-down time 复位时间 >0f5Mjug
B (75)budget 预算 H
aturg
B (76)budget center 预算中心 1W;+hXx
B (77)budget cost allowance 预算成本折让 z/;NoQ-
B (78)budget manual 预算手册 rR."_Z2
B (79)budget period 预算期间 YHE7`\l
B (80)budgetary control 预算控制 s'i1!GNF
B
B (81)budgeted capacity 预算生产能力 d,$[633It}
B (82)burden 制造费用 d`v]+HK
B (83)business center 经营中心 5~ jGF
B (84)business entity 营业个体 F n6>n04v
B (85)business unit 经营单位 u<):gI
B (86)buy-out management 管理性购买产权 bZ0r/f,n$
B (87)by-product 副产品 MF=@PE][
C (88)called-up share capital 催缴股本 ZY{,//
C (89)capacity 生产能力 n#m )]YQC
C (90)capacity ratios 生产能力比率 qG~O]($
C (91)capital 资本 |JrG?:n
C (92)capital assets pricing model资本资产计价模式 ~u
V.jh
C (93)capital commitment 承诺资本 A/GEDG
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C (94)capital employed 已运用的资本 n|{x\@VeF
C (95)capital expenditure 资本支出 'os-+m@
C (96)capital expenditureauthorization 资本支出核准 "&7v.-Yk(
C (97)capital expenditure control 资本支出控制 /\C9FGS
C (98)capital expenditure proposal资本支出申请 j_Dx4*vg
C (99)capital funding planning 资本基金筹集计划 y|c]r!A
C (100)capital gain 资本收益 8sE@?,
C (101)capital investment appraisal资本投资评估
_4.fT
C (102)capital maintenance 资本保全 jH\@Oc;7
C (103)capital resource planning 资本资源计划 x@Q}sW92
C (104)capital surplus 资本盈余 y%iN9 -t
C (105)capital turnover 资本周转率 c6Wy1d^
C (106)card 记录卡 ij%\ld9kd
C (107)cash 现金 8r+R~{
C (108)cash account 现金账户 Z1*y$=D?3[
C (109)cash book 现金账薄 CkIICx
C (110)cash cow 金牛产品 670g|&v.
C (111)cash flow 现金流量 YW}1Mf=_
C (112)cash discounted 现金贴现 H<"{wUPT0
C (113)cash flow budget 现金流量预算 (5VP*67
C (114)cash flow statement 现金流量表 <+C]^*j
C (115)cash ledger 现金分类账 {cC9
}w
C (116)cash limit 现金限额 K+PzTGWq^
C (117)CCA 现时成本会计 .}2^YOmd
C (118)center 中心 YI&7s_%
-
C (119)changeover time 变更时间 =|=9\3po
C (120)chartered entity 特许经济个体 9fyk7~V
C (121)cheque 支票 hE+6z%A8
C (122)cheque register 支票登记薄 @yqy$I
C (123)coin analysis 零钱分类 N!aV~\E
C (124)classification 分类 EcFYP"{U
C (125)clock card 工时卡 n
omtP }
C (126)code 代码 Q:lSKf
C (127)commitment accounting 承诺确认会计 IZniRd;
C (128)common cost 共同成本 =]&R6P>
C (129)company limited byguarantee 有限担保责任公司 N%n#mV;
C (130)company limited shares 股份有限公司 NC|&7qQ
C (131)competitive position 竞争能力状况 cKdy)T%;
C (132)concept 概念 CQQX7Y\
C (133)conglomerate 跨行业企业 V_(lZDjh*
C (134)consistency concept 一致性概念 QV7K~qi
C (135)consolidated accounts 合并报表 }yC ve
C (136)consolidation accounting 合并会计 .}%$l.#a
C (137)consortium 财团 j=M_>
C (138)contingency plan 应急计划 `)!)}PXl
C (139)contingent liabilities 或有负债 GAEz
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n
C (140)continuous operation 连续生产 R2Lq,(@-
C (141)contra 抵消 /w`{]Ntgu
C (142)contract cost 合同成本 ok2$ p
C (143)contract costing 合同成本计算 DTsc&.29^
C (144)contribution 贡献毛益 _ i.CvYe
C (145)contribution centre 贡献中心 i8+kc_8#d
C (146)contribution chart 贡献图 2-. g>'W
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 y2o?a6`
C (148)contribution to salesration 贡献毛益对销售比率 {HlUV33O
C (149)control 控制 78Nli/U
C (150)control account 控制帐户 m},nKs
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C (151)control limits 控制限度 ,b KA]#(2
C (152)controllability concept 可控制概念 C<eeAWP3v
C (153)controllable cost 可控制成本 ')}$v+
9h
C (154)conversion cost 加工成本 {> pB
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ) yRC$7I
C (156)corporate appraisal 公司评估 YLJH?
=2@
C (157)corporate planning 公司计划 n +`( R]Q
C (158)corporate social reporting 公司社会报告 -|:7<$2#I
C (159)corporation 股份公司 C5*j0}
C (160)cost 成本 UdT~h
C (161)cost account 成本帐户 ko>SnE|w#
C (162)cost accounting 成本会计 yIh>j.P
C (163)cost accounting manual 成本手册 av&dG
sFP
C (164)cost accounts calendar 成本报表的日历时间 =
r_&R#~GT
C (165)cost adjustment 成本调整 9v_gR52vh
C (166)cost allocation 成本分配 p%G4Js.
C (167)cost apportionment 成本分摊 8pg?g'A~}
C (168)cost attribution 成本归属 w[n|Sauy,
C (169)cost audit 成本审计 I7hPE7V+1
C (170)cost behaviour 成本性态 :DR
G=-M
C (171)cost benefit analysis 成本效益分析 !D7[R'RgY
C (172)cost center 成本中心 ig7)VKr
C (173)cost driver 成本动因