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注会《审计》英语常用词汇 C|J1x4sb@
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1.audit 审计 |)-:w?
2.attestation 鉴证 OA=;9AcZ
3.credibility 可信赖程度 (*x"6)`
4.audit of financial statements 财务报表审计 e`Yns$x
5.agreed-upon procedures 执行商定程序 qU
n>
6.high levels of assurance 高水平保证 feW9>f;
7.compilation 编制 M<srJ8|'
8.reliability 可靠性 NGY I%:
9.relevance 相关性 ksaC[G;}:
10.professional skepticism 职业谨慎 &Kp+8D*
11.objectivity 客观性 Pvw%,=41O
12. professional competence 专业胜任能力 R*0F)M
13.Senior/CPA-in-charge 项目经理 8 vw]u_e
14.audit engagement letter 业务约定书 9.=#4OH/
15.recurring audit 连续审计 G]1pGA;
16.the client 委托人 yMkd|1
17.change CPA 更换注册会计师 VC(|t} L4
18.the existing CPA 现任注册会计师 ~\G3l,4
19.the successor CPA 后任注册会计师 fNJ;{
20.the preceding CPA前任注册会计师 ]c2| m}I{:
21.issue the audit report 出具审计报告 B,Brmn
22.expert 专家 o?FUVK
23.the board of directors 董事会 i|^6s87"N2
24.knowledge of the entity‘ s business 了解被审计单位情况 ;al
FK*K6
25.assess material misstatement risks评估重大错报风险 Z5[:Zf?h7J
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ?&m]du#6
27.a general knowledge of —— 初步了解―――的情况 8!6*|!,:?n
28.a more knowledge of—— 进一步了解的情况 hFfaaB
29.the prior year‘s working papers 以前年度工作底稿 @EZONKT
30.minutes of meeting 会议纪要 3= zQ
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31.business risks 经营风险 gu[dw3L
32.appropriateness 适当性 r![JPhei
33.accounting estimate 会计估计 odf^W
34.management representations 管理层声明
m5aaY
35.going concern assumption 持续经营假设 ji
-1yX
36.audit plan 审计计划 x 4</\o
37.significant audit areas 重点审计领域 z44~5J]
38.error 错误 %:?QE
;
39.fraud舞弊 /*^|5>-`i1
40.modified or additional procedures 修改或追加审计程序 !cwVJe
41.misappropriation of assets 侵占资产 Z<<gz[$+p
42.transactions without substance 虚假交易 QS*cd|7J;
43.unusual pressures 异常压力 E_1I|$
44.the suspected noncompliance 涉嫌存在违法行为 rI+w1';C1
45.materialiy 重要性 Ef!p:HBJ
46.exceed the materiality level 超过重要性水平 a
BH1J]_
47.approach the materiality level 接近重要性水平 {dXBXC/Ju
48.an acceptably low level 可接受水平 =Fy8rTdk6r
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 h)^A3;2F
50.misstatements or omissions 错报或漏报 hyfnIb@~}
51.aggregate 总计 cCGXB|9fYR
52.subsequent events 期后事项 ;OU>AnWr(&
53.adjust the financial statements 调整财务报表 s[@>uP
54.perform additional audit procedures 实施追加的审计程序 +B"0{>n}F
55.audit risk 审计风险 "rNL
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56.detection risk 检查风险 E^CiOTN
57.inappropriate audit opinion 不适当的审计意见 ue{xnjw
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58.material misstatement 重大的错报 0xMj=3']
59.tolerable misstatement 可容忍错报 {y-^~Q"z
60.the acceptable level of detection risk 可接受的检查风险 l,`!rF_
61.assessed level of material misstatement risk 重大错报风险的评估水平 @_yoX(.E&
62.simall business 小规模企业 +!yXTC
63.accounting system 会计系统 c0rk<V%5+
64.test of control 控制测试 vhgLcrn
65.walk-through test 穿行测试 =RsXI&&vh
66.communication 沟通 bF-"tm
67.flow chart 流程图 C+N k"l9
68.reperformance of internal control 重新执行 m_7
nz!h
69.audit evidence 审计证据 >)**khuP7
70.substantive procedures 实质性程序 bS!\#f%9"
71.assertions 认定 |i7a@'0)
72.esistence 存在 55DE\<r
73.occurrence 发生 ,r^"#C0J}
74.completeness 完整性 z5 m>
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75.rights and obligations 权利和义务 p]T"|! d
76.valuation and allocation 计价和分摊 BmBz}:xMez
77.cutoff 截止 iK;opA"
78.accuracy 准确性 u8L$]vOg
79.classification 分类 MaY682}|y
80.inspection 检查 egR-w[{
81.supervision of counting 监盘 s0"e'
82.observation 观察 anN#5j
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83.confirmation 函证 :
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84.computation 计算 H9 tXSh
85.analytical procedures 分析程序 =o 7}
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86.vouch 核对 rf
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87.trace 追查 RHY4P4B<v>
88.audit sampling 审计抽样
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89.error 误差 +j/~Af p5f
90.expected error 预期误差 ~mp0B9L%
91.population 总体 j`>^1Q
92.sampling risk 抽样风险 'MxSd( T
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93.non- sampling risk 非抽样风险 aX6}6zubr
94.sampling unit 抽样单位 +[-i%b3q
95.statistical sampling 统计抽样 ROb\Rxm
96.tolerable error 可容忍误差 (p)!Mq
"^
97.the risk of under reliance 信赖不足风险 zu\`1W^
98.the risk of over reliance 信赖过度风险 j<yiNHC
99.the risk of incorrect rejection 误拒风险 f'
Mop= .
100. the risk of incorrect acceptance 误受风险 a2@c%i
101.working trial balance 试算平衡表 A#y@`}]!'
102.index and cross-referencing 索引和交叉索引 lCT{v@pp
103.cash receipt 现金收入 YTaLjITG
104.cash disbursement 现金支出 vGd1w%J-
105.bank statement 银行对账单 \?fI t?
106.bank reconciliation 银行存款余额调节表 N"7]R[*
107.balance sheet date 资产负债表日 SZ
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108.net realizable value 可变现净值 b1?xeG#
109.storeroom 仓库 zw@'vncc
110.sale invoice 销售发票 hGTV;eU
111.price list 价目表 5"KlRuv%
112.positive confirmation request 积极式询证函 &(pjqV
113.negative confirmation request 消极式询证函 2f:^S/.A
114.purchase requisition 请购单 X[$++p
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115.receiving report 验收报告 OjE`1h\
116.gross margin 毛利 r7mD{0s*
117.manufacturing overhead 制造费用 ~l E _L1-c
118.material requisition 领料单 H*I4xT@
119.inventory-taking 存货盘点 tln37vq
120.bond certificate 债券 _.)eL3OF
121.stock certificate 股票 rRF
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122.audit report 审计报告 }Fb!?['G5
123.entity 被审计单位 xyh.N)
124.addressee of the audit report 审计报告的收件人 Yl cbW0'c
125.unqualified opinion 无保留意见 WgQBGch,!
126.qualified opinion 保留意见 (g!p>m!Z
127.disclaimer of opinion 无法表示意见 uKr1Z2
128.adverse opinion 否定意见 *?p|F&J
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A (1)ABC 作业基础成本计算 \_6OC Vil
A (2)absorbed overhead 已吸收制造费用 E2w
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A (3)absorption costing 吸收成本计算 y(jg#7)
A (4)account 账户,报表 ~p1EF;4 #
A (5)accounting postulate 会计假设 '-$XX%TOAc
A (6)accounting series release 会计公告文件 7;:#;YSha
A (7)accounting valuation 会计计价 knp>m,w
A (8)account sale 承销清单 tl yJ
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A (9)accountability concept 经营责任概念 \*vHB`.,ey
A (10)accountancy 会计职业
k`KGB
A (11)accountant 会计师 s54nF\3V
A (12)accounting 会计 ZfAzc6J?\
A (13)agency cost 代理成本 zt24qTKL
A (14)accounting bases 会计基础 XKOUQc4!R
A (15)accounting manual 会计手册 Njc%_&r
A (16)accounting period 会计期间 lJ;J~>
A (17)accounting policies 会计方针 p&p.Q^"ok
A (18)accounting rate of return 会计报酬率 :fcM:w&
A (19)accounting reference date 会计参照日 .1 )RW5|c
A (20)accounting reference period 会计参照期间 UKd'+R]
A (21)accrual concept 应计概念 "d/s5sP|S
A (22)accrual expenses 应计费用 {Bvj"mL]j
A (23)acid test ration 速动比率(酸性测试比率) &jA\hg#9
A (24)acquisition 购置 M5L{*>4|6
A (25)acquisition accounting 收购会计 4Aes#{R3v
A (26)activity based accounting 作业基础成本计算 ^y.nDs%ZT7
A (27)adjusting events 调整事项 M+>`sj
A (28)administrative expenses 行政管理费 )P&9A)8
A (29)advice note 发货通知 nv0@xnbz
A (30)amortization 摊销 .\Fss(Zn
A (31)analytical review 分析性检查 rt7<Q47QE
A (32)annual equivalent cost 年度等量成本法 AbwbAm+
A (33)annual report and accounts 年度报告和报表 Qjx?ri//
A (34)appraisal cost 检验成本 G6VF>2
A (35)appropriation account 盈余分配账户 {NpM.;
A (36)articles of association 公司章程细则 )%rg?lI
A (37)assets 资产 ,Vd\m"K{
A (38)assets cover 资产保障 I8oo~2Qw
A (39)asset value per share 每股资产价值 i'stw6*J
A (40)associated company 联营公司 MT(o"ltQ
A (41)attainable standard 可达标准 wB'zuPAK6
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A (42)attributable profit 可归属利润 xI,2LGO
A (43)audit 审计 'c\iK=fl
A (44)audit report 审计报告 n
Ezf.[+9/
A (45)auditing standards 审计准则 dd2[yKC`
A (46)authorized share capital 额定股本 _%'},Xd.z
A (47)available hours 可用小时 u66XN^
A (48)avoidable costs 可避免成本 +q6ydb,
B (49)back-to-back loan 易币贷款 fEB7j-t
B (50)backflush accounting 倒退成本计算 ~['Kgh_;
B (51)bad debts 坏帐 \~P=U;l=pO
B (52)bad debts ratio 坏帐比率 yH][(o=2
B (53)bank charges 银行手续费 p=/m
B (54)bank overdraft 银行透支 &d7Z6P'`G
B (55)bank reconciliation 银行存款调节表 +_-bJo2a
B (56)bank statement 银行对账单 S"9zc
,]
B (57)bankruptcy 破产 &A#~)i5g
F
B (58)basis of apportionment 分摊基础 fdONP>K[E
B (59)batch 批量 @F(mi1QO
B (60)batch costing 分批成本计算 RK w$- 7O
B (61)beta factor B(市场)风险因素 s/089jlc
B (62)bill 账单 #^+DL]*l
B (63)bill of exchange 汇票 [w ;kkMJAy
B (64)bill of landing 提单 G[jW<'f
B (65)bill of materials 用料预计单 zbJT&@z
B (66)bill payable 应付票据 YBh'EL}P
B (67)bill receivable 应收票据 e<r,&U$
B (68)bin card 存货记录卡 O|_h_I-2
B (69)bonus 红利 9mZ
B (70)book-keeping 薄记 =B.F;40
B (71)Boston classification 波士顿分类 YKQr,
Now
B (72)breakeven chart 保本图 \d::l{VB
B (73)breakeven point 保本点 EJ2yO@5O
B (74)breaking-down time 复位时间 e}1uz3Rh
B (75)budget 预算 :6$>_m=i
B (76)budget center 预算中心 f 2l{^E
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B (77)budget cost allowance 预算成本折让 #m={yck *
B (78)budget manual 预算手册 $AHQmyg<
B (79)budget period 预算期间 (XoH,K?{z
B (80)budgetary control 预算控制 y(K"
-?
B (81)budgeted capacity 预算生产能力 (h:Rh
B (82)burden 制造费用 >LDhU%bH
B (83)business center 经营中心 #c2ymQm
B (84)business entity 营业个体 _UuC,Pl3
B (85)business unit 经营单位 \6\<~UX^
B (86)buy-out management 管理性购买产权 B7imV@<
B (87)by-product 副产品 @IXsy
C (88)called-up share capital 催缴股本 v$^Z6>vVI
C (89)capacity 生产能力 43=,yz2Ef
C (90)capacity ratios 生产能力比率 o=`C<}
C (91)capital 资本 +
nF'a(
C (92)capital assets pricing model资本资产计价模式 .1
LCXW=
C (93)capital commitment 承诺资本 * RtgC/
C (94)capital employed 已运用的资本 kZ"BBJ6w
C (95)capital expenditure 资本支出 5xL~`-IA&v
C (96)capital expenditureauthorization 资本支出核准 }NB}"%2
C (97)capital expenditure control 资本支出控制 f5 `g
C (98)capital expenditure proposal资本支出申请 K$d$m <
C (99)capital funding planning 资本基金筹集计划 cph:y
C (100)capital gain 资本收益 G}p\8Q}'
C (101)capital investment appraisal资本投资评估 )2M>3C6>f
C (102)capital maintenance 资本保全 &\_iOw8
C (103)capital resource planning 资本资源计划 7F'`CleU
C (104)capital surplus 资本盈余 #KO,~]k5|e
C (105)capital turnover 资本周转率 W6Y@U$P#G
C (106)card 记录卡 Dih3}X&jn$
C (107)cash 现金 cv`~y'?D
C (108)cash account 现金账户 jVq(?Gc
C (109)cash book 现金账薄 ,~._}E&9I
C (110)cash cow 金牛产品 /7
Cn(s5 o
C (111)cash flow 现金流量 }
1
r
m
C (112)cash discounted 现金贴现 c_>f0i
C (113)cash flow budget 现金流量预算 GA
Am0;
C (114)cash flow statement 现金流量表 1UQHq@aM
C (115)cash ledger 现金分类账 IY*EA4>
C (116)cash limit 现金限额 =Qn ;_+Ct
C (117)CCA 现时成本会计 $cZUM}@
C (118)center 中心 //aF5:Y#
C (119)changeover time 变更时间 /soKucN"h
C (120)chartered entity 特许经济个体 )(@Hd
C (121)cheque 支票 {`w;39$+
C (122)cheque register 支票登记薄 M.>l#4s,'
C (123)coin analysis 零钱分类 L{c q, jk
C (124)classification 分类 y\x+
C (125)clock card 工时卡 c;'[W60
C (126)code 代码 ?C/Te)
C (127)commitment accounting 承诺确认会计 `HBf&Z
C (128)common cost 共同成本 oqeSG.1
C (129)company limited byguarantee 有限担保责任公司 =yy5D$\
C (130)company limited shares 股份有限公司 \W`w` o
C (131)competitive position 竞争能力状况 M8TSt\
C (132)concept 概念 |ely|U. Tf
C (133)conglomerate 跨行业企业 =J~ x
C (134)consistency concept 一致性概念 ^k\e8F/
C (135)consolidated accounts 合并报表 ERN>don2
C (136)consolidation accounting 合并会计 7t*"%]o
C (137)consortium 财团 &%/7E_j7
C (138)contingency plan 应急计划 gatB QwJb9
C (139)contingent liabilities 或有负债 'f?$"U JF
C (140)continuous operation 连续生产 S1?-I_t+]
C (141)contra 抵消 pf
7it5
C (142)contract cost 合同成本 G2FXrkU
C (143)contract costing 合同成本计算 R`~z0d.
C (144)contribution 贡献毛益 jt.3
P
C (145)contribution centre 贡献中心 _hk.2FV:3m
C (146)contribution chart 贡献图 G}G#i`6o
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 7!N2-6GV
C (148)contribution to salesration 贡献毛益对销售比率 Q0ON9gqqv
C (149)control 控制 nxl[d\ap+n
C (150)control account 控制帐户 0MdDXG-7
C (151)control limits 控制限度 /ID?DtJ
C (152)controllability concept 可控制概念 %p0xM
C (153)controllable cost 可控制成本 ]S5JUAGkE*
C (154)conversion cost 加工成本 *~x/=.}
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 xoR;=ph
C (156)corporate appraisal 公司评估 '3 ^+{=q
C (157)corporate planning 公司计划 J`^I./
C (158)corporate social reporting 公司社会报告 v@d
C (159)corporation 股份公司 NSDv;|f
C (160)cost 成本 w4d--[Q
C (161)cost account 成本帐户 1N>|yQz
C (162)cost accounting 成本会计 D= h)&
C (163)cost accounting manual 成本手册 L;f!.FX#
C (164)cost accounts calendar 成本报表的日历时间
GF^071]G
C (165)cost adjustment 成本调整 qhz]Wm P
C (166)cost allocation 成本分配 G"XV
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C (167)cost apportionment 成本分摊
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9f
C (168)cost attribution 成本归属 1{r)L{]
C (169)cost audit 成本审计 q+vx_4
C (170)cost behaviour 成本性态 |a!fhl+
C (171)cost benefit analysis 成本效益分析 }x
wu*Zx
C (172)cost center 成本中心 GHeVp/u
C (173)cost driver 成本动因