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注会《审计》英语常用词汇 ^yfT7050
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1.audit 审计 <vAg\Tv:S
2.attestation 鉴证 a7CJ~8-1K
3.credibility 可信赖程度 #A|MNJ%m
4.audit of financial statements 财务报表审计 %@IR7v~
5.agreed-upon procedures 执行商定程序 +yYz ;, \
6.high levels of assurance 高水平保证 lKa}Bcd
7.compilation 编制 'Kq%tM26!
8.reliability 可靠性 *AJW8tIP
9.relevance 相关性 )D@
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10.professional skepticism 职业谨慎 YS/DIH{9e
11.objectivity 客观性 )cvC9gt
12. professional competence 专业胜任能力 mO\6B7V!
13.Senior/CPA-in-charge 项目经理 A /o=a#
14.audit engagement letter 业务约定书 [bZXzV(
15.recurring audit 连续审计 5bAy@n
16.the client 委托人 S |B7HS5
17.change CPA 更换注册会计师 6 g!t1%Kb
18.the existing CPA 现任注册会计师 ge E7<"m%
19.the successor CPA 后任注册会计师 j#Y8h5r
20.the preceding CPA前任注册会计师 e06r5%|.%
21.issue the audit report 出具审计报告 -dza_{&+iZ
22.expert 专家 |
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23.the board of directors 董事会 , n+dB2\
24.knowledge of the entity‘ s business 了解被审计单位情况 &<~`?-c
25.assess material misstatement risks评估重大错报风险 .-o$IQsS
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Bt.WRRpAB
27.a general knowledge of —— 初步了解―――的情况 {!<zk+h$
28.a more knowledge of—— 进一步了解的情况 u6D>^qF}@'
29.the prior year‘s working papers 以前年度工作底稿 z,^baU
30.minutes of meeting 会议纪要 gXF.e.
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31.business risks 经营风险 ? 1_*ct=g9
32.appropriateness 适当性 p(
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33.accounting estimate 会计估计 `?La
34.management representations 管理层声明 >`t
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35.going concern assumption 持续经营假设 jirxzj
36.audit plan 审计计划 h>fY'r)DAx
37.significant audit areas 重点审计领域 Q.!D2RZc
38.error 错误 **oN/5
39.fraud舞弊 p!HpqW
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 r% qgLP{v
42.transactions without substance 虚假交易 zHyM@*Gf(
43.unusual pressures 异常压力 -`A6K!W&~p
44.the suspected noncompliance 涉嫌存在违法行为 %SIbpk%
45.materialiy 重要性 L-q.Q
46.exceed the materiality level 超过重要性水平 ]r|X[9
47.approach the materiality level 接近重要性水平 LB-4/G$
48.an acceptably low level 可接受水平 {6RT&w
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 0*+i~g,Kl@
50.misstatements or omissions 错报或漏报 [X;yJ $
51.aggregate 总计 %\Cs
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52.subsequent events 期后事项 QKe=/;
53.adjust the financial statements 调整财务报表 -cOLgrmp
54.perform additional audit procedures 实施追加的审计程序 )f,iey\-
55.audit risk 审计风险 0<fN<iR`
56.detection risk 检查风险 CGPPo;RjK
57.inappropriate audit opinion 不适当的审计意见 eAPGy-
58.material misstatement 重大的错报 (rvK@
59.tolerable misstatement 可容忍错报 r IY_1
60.the acceptable level of detection risk 可接受的检查风险 <&Y7Q[
61.assessed level of material misstatement risk 重大错报风险的评估水平 va| 1N/&
62.simall business 小规模企业 j^>J*gLM}W
63.accounting system 会计系统 EW|bs#l
64.test of control 控制测试 PjDYdT[
65.walk-through test 穿行测试 U+URj <)
66.communication 沟通 tpU[KR[-
67.flow chart 流程图 }5u$/c@f1
68.reperformance of internal control 重新执行 &pV'/
69.audit evidence 审计证据 jq%Qc9y
70.substantive procedures 实质性程序 A-qdTJP
71.assertions 认定 gm(`SC?a
72.esistence 存在 Il,2^54q
73.occurrence 发生 5hg:@i',
74.completeness 完整性 5v
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75.rights and obligations 权利和义务 A+_361KH
76.valuation and allocation 计价和分摊 Ic P]EgB
77.cutoff 截止 %;~Vc{Xxt/
78.accuracy 准确性 1 VcZg%I
79.classification 分类 t*iKkV^aE
80.inspection 检查 xhWWl(r`5
81.supervision of counting 监盘 Mnc9l ^
82.observation 观察 Ho2#'lSKM
83.confirmation 函证 wL\OAM6R
84.computation 计算 z;J"3kM
85.analytical procedures 分析程序 `$Z:j;F
86.vouch 核对 ">@]{e*
87.trace 追查 i^f*Em1
88.audit sampling 审计抽样 scT,yNV
89.error 误差 j KGfm9|zj
90.expected error 预期误差 I r]#u]Ap
91.population 总体
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92.sampling risk 抽样风险 ,(
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93.non- sampling risk 非抽样风险 49W@?:b
94.sampling unit 抽样单位 \!x~FVA
95.statistical sampling 统计抽样 jJml[iC
96.tolerable error 可容忍误差 6j/g/!9c!
97.the risk of under reliance 信赖不足风险 clV3x`z
98.the risk of over reliance 信赖过度风险 rO[ c
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99.the risk of incorrect rejection 误拒风险 m:SG1m_6
100. the risk of incorrect acceptance 误受风险 8iA[w-Pv
101.working trial balance 试算平衡表 98'/
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102.index and cross-referencing 索引和交叉索引 /H3z~PBa
103.cash receipt 现金收入 Pqu]?X
104.cash disbursement 现金支出 XYj!nx{k,
105.bank statement 银行对账单 E^qJ5pr_P
106.bank reconciliation 银行存款余额调节表 ~.7/o0'+
107.balance sheet date 资产负债表日 e ?sMOBPlv
108.net realizable value 可变现净值 l!qhK'']V"
109.storeroom 仓库 |qm_ESzl
110.sale invoice 销售发票 'guXdX]Gu
111.price list 价目表 {%Cb0Zh
112.positive confirmation request 积极式询证函 zZp0g^;.
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113.negative confirmation request 消极式询证函 ,a
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114.purchase requisition 请购单 >>bsr#aJ
115.receiving report 验收报告 ua%@Ay1|
116.gross margin 毛利 B8.a#@R
117.manufacturing overhead 制造费用 Cw$0XyO
118.material requisition 领料单 VW&EdrR,S
119.inventory-taking 存货盘点 Is&0h|
120.bond certificate 债券 aG_@--=
121.stock certificate 股票 wr5ScsNS
122.audit report 审计报告 ,=>Ws:j
123.entity 被审计单位 O2{~Q{p
124.addressee of the audit report 审计报告的收件人 OEiu,Y|@l
125.unqualified opinion 无保留意见 (w[#h9j
126.qualified opinion 保留意见 4*Uzomb?q
127.disclaimer of opinion 无法表示意见 L
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128.adverse opinion 否定意见 3']a1\sy^
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A (1)ABC 作业基础成本计算 nSy{{d
A (2)absorbed overhead 已吸收制造费用 RG&t0%yj}
A (3)absorption costing 吸收成本计算 m#K)%0
A (4)account 账户,报表
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A (5)accounting postulate 会计假设 {=I:K|&
A (6)accounting series release 会计公告文件 I%(YR"
A (7)accounting valuation 会计计价 'Dn\.x^]1
A (8)account sale 承销清单 +}VaQ8ti4
A (9)accountability concept 经营责任概念 u}r> ?/V!
A (10)accountancy 会计职业
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A (11)accountant 会计师 %plu]^Vy
A (12)accounting 会计 |VX )S!
A (13)agency cost 代理成本 / <C{$Gu
A (14)accounting bases 会计基础 <?Ln`,Duk
A (15)accounting manual 会计手册 )2sE9G,
A (16)accounting period 会计期间 ~%chF/H
A (17)accounting policies 会计方针 M}fk[Yr>
A (18)accounting rate of return 会计报酬率 o%yfR.M6$
A (19)accounting reference date 会计参照日 r=Tz++!
A (20)accounting reference period 会计参照期间 &L
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A (21)accrual concept 应计概念 yopC
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A (22)accrual expenses 应计费用 jFDVd;#CS
A (23)acid test ration 速动比率(酸性测试比率) <uYrYqN
A (24)acquisition 购置 r1axC%
A (25)acquisition accounting 收购会计 fZ aTckbE
A (26)activity based accounting 作业基础成本计算 %1oB!+tv
A (27)adjusting events 调整事项 {=%,NwPs
A (28)administrative expenses 行政管理费 Kpg?'
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A (29)advice note 发货通知 6o0}7T%6
A (30)amortization 摊销 !F:AN
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A (31)analytical review 分析性检查 ,xw1B-dx
A (32)annual equivalent cost 年度等量成本法 **V8a-@
A (33)annual report and accounts 年度报告和报表 K'Y/0:"*
A (34)appraisal cost 检验成本 <Hf3AB;#4
A (35)appropriation account 盈余分配账户 aPdEEqc\l
A (36)articles of association 公司章程细则 G! Y
l0Zr
A (37)assets 资产 O llS
A (38)assets cover 资产保障 hp c &s
A (39)asset value per share 每股资产价值 j
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A (40)associated company 联营公司 =,b6yV+$D
A (41)attainable standard 可达标准 3+l8VX&u!
b/{$#[oP`
A (42)attributable profit 可归属利润 x2,;ar\D
A (43)audit 审计 EQWRfx?d
A (44)audit report 审计报告 5e3p9K`5
A (45)auditing standards 审计准则 S zNZY&8
f
A (46)authorized share capital 额定股本 7@&mGUALO
A (47)available hours 可用小时 G|oO
A (48)avoidable costs 可避免成本 %4wEAi$I
B (49)back-to-back loan 易币贷款 0q28Ulv9
B (50)backflush accounting 倒退成本计算 q`'m:{8
B (51)bad debts 坏帐 Ay7PU
B (52)bad debts ratio 坏帐比率 ^g|j4N
B (53)bank charges 银行手续费 `_k_}9Fr
B (54)bank overdraft 银行透支 :7M%/#Fy
B (55)bank reconciliation 银行存款调节表 0bpGPG's&
B (56)bank statement 银行对账单 6B|OKwL
B (57)bankruptcy 破产 o~<jayqU
B (58)basis of apportionment 分摊基础 &OlX CxH
B (59)batch 批量 S{RRlR6Z
B (60)batch costing 分批成本计算 RBz"1hRo`
B (61)beta factor B(市场)风险因素 +DG-MM%\
B (62)bill 账单 6j8\3H~
B (63)bill of exchange 汇票 @SH[<c
B (64)bill of landing 提单 Q<NQ9lX
B (65)bill of materials 用料预计单 #zv&h`gY
B (66)bill payable 应付票据 W__Y^\~
B (67)bill receivable 应收票据 d
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B (68)bin card 存货记录卡 a@Vk(3Rx_
B (69)bonus 红利 ?V}ub>J/=
B (70)book-keeping 薄记 ]x).C[^
B (71)Boston classification 波士顿分类 Zor!hc0<
B (72)breakeven chart 保本图 @~Ys*]4UE
B (73)breakeven point 保本点 a
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B (74)breaking-down time 复位时间 EKO~\d
B (75)budget 预算 S}fQis
B (76)budget center 预算中心 S\]9mHJI
B (77)budget cost allowance 预算成本折让 );T&pm:C>
B (78)budget manual 预算手册 (t){o>l
B (79)budget period 预算期间 ;HBKOe_3
B (80)budgetary control 预算控制 <
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B (81)budgeted capacity 预算生产能力 9B![l=Gh
B (82)burden 制造费用 _u""v
B (83)business center 经营中心 xQ';$&
B (84)business entity 营业个体 2}7 _Y6RS*
B (85)business unit 经营单位 bo/<3gR
B (86)buy-out management 管理性购买产权 ePZAi"k
B (87)by-product 副产品 wpp!H<')
C (88)called-up share capital 催缴股本 QOgGL1)7-
C (89)capacity 生产能力 giH#t< )W
C (90)capacity ratios 生产能力比率 {\`y)k 7
C (91)capital 资本 @{UUB=}9
C (92)capital assets pricing model资本资产计价模式 p0y|pD
C (93)capital commitment 承诺资本 skXzck
C (94)capital employed 已运用的资本 >Tjl?CS
C (95)capital expenditure 资本支出 1;KJUf[N
C (96)capital expenditureauthorization 资本支出核准 }
xA@3RT
C (97)capital expenditure control 资本支出控制 n&o"RE 0~0
C (98)capital expenditure proposal资本支出申请 C~ A`h=A<
C (99)capital funding planning 资本基金筹集计划 +=Q:g,kP
C (100)capital gain 资本收益 ).`v&-cK4E
C (101)capital investment appraisal资本投资评估 *DvX||`&
C (102)capital maintenance 资本保全 ?(U;T!n
C (103)capital resource planning 资本资源计划 =fH5r_n
C (104)capital surplus 资本盈余 q"@#FS
C (105)capital turnover 资本周转率 $UdBZT-
C (106)card 记录卡 PjX V.gz
C (107)cash 现金 j/Y]3RSMp
C (108)cash account 现金账户 e`U
6JzC
C (109)cash book 现金账薄 "+4Jmf9
C (110)cash cow 金牛产品 /_HTW\7,
C (111)cash flow 现金流量 p;'.7_1
C (112)cash discounted 现金贴现 x_I*6?
C (113)cash flow budget 现金流量预算 Sk"hqF.2
C (114)cash flow statement 现金流量表 ?&zi{N
C (115)cash ledger 现金分类账 z .\r7
C (116)cash limit 现金限额 cl1ygpf(
C (117)CCA 现时成本会计 vE8BB$D
C (118)center 中心 mI{Fs|9h
C (119)changeover time 变更时间 SOX7
C (120)chartered entity 特许经济个体 O
9- `e
C (121)cheque 支票 5073Q~
C (122)cheque register 支票登记薄 )A%* l9\nG
C (123)coin analysis 零钱分类 `R
xCs`
C (124)classification 分类 !s^XWsb8
C (125)clock card 工时卡 pZK 1G
C (126)code 代码 N
P+vi@Ud
C (127)commitment accounting 承诺确认会计 x:4R?!M.
C (128)common cost 共同成本 }apno|W&
C (129)company limited byguarantee 有限担保责任公司 Q\}-MiI/
C (130)company limited shares 股份有限公司 yH]Q;X'
C (131)competitive position 竞争能力状况 xo?'L&%
C (132)concept 概念 us ~cIGm
C (133)conglomerate 跨行业企业 iLJ@oM;2
C (134)consistency concept 一致性概念 ^n<YO=|u
C (135)consolidated accounts 合并报表 Hc@_@G
C (136)consolidation accounting 合并会计 AG}j'
C (137)consortium 财团 h~]e~u V
C (138)contingency plan 应急计划 N8df1>mW
C (139)contingent liabilities 或有负债 *k; bkd4x
C (140)continuous operation 连续生产 P7zUf
C (141)contra 抵消 M;b3-
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C (142)contract cost 合同成本 ,u
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C (143)contract costing 合同成本计算 iZiT/#, H2
C (144)contribution 贡献毛益 1$.svR
C (145)contribution centre 贡献中心 szhSI
C (146)contribution chart 贡献图 ^`iz%^
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 d/F^ez
C (148)contribution to salesration 贡献毛益对销售比率 [;7zg@Sa
C (149)control 控制 B|"/bQ
C (150)control account 控制帐户 Ipq0
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C (151)control limits 控制限度 fCN+9!ljG`
C (152)controllability concept 可控制概念 ubfh4
C (153)controllable cost 可控制成本 3u[8;1}7Q
C (154)conversion cost 加工成本 0>BI[x@
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 %qo.n v
C (156)corporate appraisal 公司评估 1\UU
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C (157)corporate planning 公司计划 iX{2U lF7
C (158)corporate social reporting 公司社会报告 WA1d8nl
C (159)corporation 股份公司 s@iY'11
C (160)cost 成本 ZzgzeT+bv
C (161)cost account 成本帐户 6{^\7`
C (162)cost accounting 成本会计 :L+xEL
C (163)cost accounting manual 成本手册 #9r}Kr=P
C (164)cost accounts calendar 成本报表的日历时间 Yb`b/BMR
C (165)cost adjustment 成本调整 ;`Xm?N
C (166)cost allocation 成本分配 Y$"m*0
C (167)cost apportionment 成本分摊 _0gdt4
C (168)cost attribution 成本归属 q78OP}
C (169)cost audit 成本审计 [jlum>K
C (170)cost behaviour 成本性态 0wNlt#G;{
C (171)cost benefit analysis 成本效益分析 2]9
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C (172)cost center 成本中心 bo90;7EK8
C (173)cost driver 成本动因