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注会《审计》英语常用词汇 =gfI!w
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1.audit 审计 n\Fp[9+Z\
2.attestation 鉴证 %W,D;?lEo>
3.credibility 可信赖程度 }G o$
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4.audit of financial statements 财务报表审计 NjPDX>R\K
5.agreed-upon procedures 执行商定程序 4(}J.-B
6.high levels of assurance 高水平保证 YjF|XPv+ l
7.compilation 编制 ih,%i4<}6m
8.reliability 可靠性 a?|vQ*W
9.relevance 相关性 Xs&TJ8a
10.professional skepticism 职业谨慎 IK,|5] *Ar
11.objectivity 客观性 k#8Ti"0
12. professional competence 专业胜任能力 |@ ,|F:h<M
13.Senior/CPA-in-charge 项目经理 I? THa<
14.audit engagement letter 业务约定书 [b{CkX06
15.recurring audit 连续审计
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16.the client 委托人 CQel3Jtt.
17.change CPA 更换注册会计师 v_e9}yI
18.the existing CPA 现任注册会计师 l`kWz5[~
19.the successor CPA 后任注册会计师 1O].v&{
20.the preceding CPA前任注册会计师 {3})=>u:S
21.issue the audit report 出具审计报告 Wg{k$T_>
22.expert 专家 l4n)#?Q?
23.the board of directors 董事会 }N_NvY
24.knowledge of the entity‘ s business 了解被审计单位情况 f\'{3I29
25.assess material misstatement risks评估重大错报风险 (~zd6C1.
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 +("7ZK?
27.a general knowledge of —— 初步了解―――的情况 1/p*tZP8i
28.a more knowledge of—— 进一步了解的情况 ^c~)/F/cF
29.the prior year‘s working papers 以前年度工作底稿 vvUSeG\n#j
30.minutes of meeting 会议纪要 {t};-q!v$j
31.business risks 经营风险 dKl^jsd
32.appropriateness 适当性 ZmOfEg|h\
33.accounting estimate 会计估计 OD']:
34.management representations 管理层声明 NmMIQ@K
35.going concern assumption 持续经营假设 1ygpp0IGJ
36.audit plan 审计计划 zlR?,h-[3
37.significant audit areas 重点审计领域 ARcv;H 5
38.error 错误 UhIDRR
39.fraud舞弊 vI$t+m:
40.modified or additional procedures 修改或追加审计程序 >~`C-K#
41.misappropriation of assets 侵占资产 f+rz|(6vs{
42.transactions without substance 虚假交易 ngj,
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43.unusual pressures 异常压力 eZ"1gYqy
44.the suspected noncompliance 涉嫌存在违法行为 uKgZ
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45.materialiy 重要性 b64
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46.exceed the materiality level 超过重要性水平 g$dsd^{O7
47.approach the materiality level 接近重要性水平 6<K6Y5<6
48.an acceptably low level 可接受水平 eY{+~|KZ
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 qj cp65^
50.misstatements or omissions 错报或漏报 .9O$G2'oh
51.aggregate 总计 r>bJ%M}
52.subsequent events 期后事项 6_N(;6kx(
53.adjust the financial statements 调整财务报表 s1?[7yC
54.perform additional audit procedures 实施追加的审计程序 ]Qm]I1P
55.audit risk 审计风险 ]kG(G%r|M
56.detection risk 检查风险 npRSE v
57.inappropriate audit opinion 不适当的审计意见 /b|0PMX
58.material misstatement 重大的错报 <0S=,!
59.tolerable misstatement 可容忍错报 iAa;6mH
60.the acceptable level of detection risk 可接受的检查风险 r!
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61.assessed level of material misstatement risk 重大错报风险的评估水平 AIA6yeaU
62.simall business 小规模企业 L@JOGCYy
63.accounting system 会计系统 Qp`gswvE
64.test of control 控制测试 3>
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65.walk-through test 穿行测试 *%KKNT'*
66.communication 沟通 _)]CzBRq\6
67.flow chart 流程图 };'\~g,1
68.reperformance of internal control 重新执行 1~$);US
69.audit evidence 审计证据 u4Em%:Xj
70.substantive procedures 实质性程序 u{["50~
71.assertions 认定 qC'{;ko
72.esistence 存在 mDZ*E !B
73.occurrence 发生 uYr fm:4S
74.completeness 完整性 {nU=%w"\
75.rights and obligations 权利和义务 v9T_
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76.valuation and allocation 计价和分摊 JI vo_7{
77.cutoff 截止 '=P7""mN5
78.accuracy 准确性 :kfp_o+J
79.classification 分类 G9JAcO1
80.inspection 检查 q\H[am
81.supervision of counting 监盘 i1RiGS
82.observation 观察 ^]
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83.confirmation 函证 sUE?v9
84.computation 计算 Fv<`AU
85.analytical procedures 分析程序 )Wb0u0)_
86.vouch 核对 P'Q+GRpSw
87.trace 追查 Hty0qr3
88.audit sampling 审计抽样 KF4PJi;*
89.error 误差 |r bWYl.b
90.expected error 预期误差 qTQBt}
91.population 总体 yv)
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92.sampling risk 抽样风险 @O[
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93.non- sampling risk 非抽样风险 NzNA>[$[
94.sampling unit 抽样单位 J:skJ.Wx
95.statistical sampling 统计抽样 M`S0u~#tI
96.tolerable error 可容忍误差 "+unS)M;Y
97.the risk of under reliance 信赖不足风险 In[Cr/&/Y
98.the risk of over reliance 信赖过度风险 O`vTnrY
99.the risk of incorrect rejection 误拒风险 $ [yFsA6
100. the risk of incorrect acceptance 误受风险 Uo2GK3nT
101.working trial balance 试算平衡表 @}kv-*
102.index and cross-referencing 索引和交叉索引 t:fFU1x
103.cash receipt 现金收入 U)3DQ6T99
104.cash disbursement 现金支出 ":_vK}5
105.bank statement 银行对账单 _/O25% l
106.bank reconciliation 银行存款余额调节表 +E1h#cc)
107.balance sheet date 资产负债表日 `UBYp p
108.net realizable value 可变现净值 o;?/HE%,[
109.storeroom 仓库 QD%L0;j
110.sale invoice 销售发票 gynh#&r
111.price list 价目表 B,{K*-7)MX
112.positive confirmation request 积极式询证函 +a*tO@HG
113.negative confirmation request 消极式询证函 %AQIGBcgL
114.purchase requisition 请购单 3d|9t9v
115.receiving report 验收报告 ?Ae ven
116.gross margin 毛利 `hb%+-lj+
117.manufacturing overhead 制造费用 B7!3-1<k>
118.material requisition 领料单 ` Jdb ;
119.inventory-taking 存货盘点 t]-5 ]oI
120.bond certificate 债券 ,{c?ym w?
121.stock certificate 股票 YY!Rz[/
122.audit report 审计报告 ,TFIG^Dvq
123.entity 被审计单位 ,N0#!<}4
124.addressee of the audit report 审计报告的收件人 _8E/)M
125.unqualified opinion 无保留意见 +>PX&F
126.qualified opinion 保留意见 =W'Ae,&
127.disclaimer of opinion 无法表示意见 _]:z \TDn
128.adverse opinion 否定意见 *M"}z
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A (1)ABC 作业基础成本计算 k5T,990
A (2)absorbed overhead 已吸收制造费用 Bi{$@n&?f
A (3)absorption costing 吸收成本计算 Sm5H_m!
A (4)account 账户,报表 q|),`.eh\
A (5)accounting postulate 会计假设 /gG"v5]
A (6)accounting series release 会计公告文件 {E8~Z8t
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A (7)accounting valuation 会计计价 S;-
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A (8)account sale 承销清单 ?5{>;#0Z
A (9)accountability concept 经营责任概念 y~\oTJb
A (10)accountancy 会计职业 =y-@AU8
A (11)accountant 会计师 J Px~VnE%%
A (12)accounting 会计 (I./ Uu%
A (13)agency cost 代理成本 % oo2/aF
A (14)accounting bases 会计基础 Pjc
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A (15)accounting manual 会计手册 >m$ 1+30X
A (16)accounting period 会计期间 ZEx}$<)_
A (17)accounting policies 会计方针 BSVxN
A (18)accounting rate of return 会计报酬率 sL$:"=
A (19)accounting reference date 会计参照日 :\o {_
A (20)accounting reference period 会计参照期间 ;4pYK@9w_
A (21)accrual concept 应计概念 l~$+,U&XNe
A (22)accrual expenses 应计费用 %B.yW`,X
A (23)acid test ration 速动比率(酸性测试比率) J
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A (24)acquisition 购置 k1D@fiz
A (25)acquisition accounting 收购会计 &*aIEa^
A (26)activity based accounting 作业基础成本计算 EU+S^SyZi
A (27)adjusting events 调整事项 LBZ+GB
A (28)administrative expenses 行政管理费 av|g}xnj
A (29)advice note 发货通知 &eX!#nQ_.
A (30)amortization 摊销 k5kxQhPf
A (31)analytical review 分析性检查 e-EUf
A (32)annual equivalent cost 年度等量成本法 O[ef#R!
A (33)annual report and accounts 年度报告和报表 K42K!8$
A (34)appraisal cost 检验成本 (O(}p~s
A (35)appropriation account 盈余分配账户 I<6P;
A (36)articles of association 公司章程细则 UWo]s.
A (37)assets 资产 XLrwxj0
A (38)assets cover 资产保障 i=oU;7~zK
A (39)asset value per share 每股资产价值 y#z
A (40)associated company 联营公司 M,\:<kNI
A (41)attainable standard 可达标准 CmoE_8U>
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A (42)attributable profit 可归属利润 YOmM=X+'H
A (43)audit 审计 1`qMj0Y_
A (44)audit report 审计报告 2OVRf0.R~
A (45)auditing standards 审计准则 !`Hd-&}bYz
A (46)authorized share capital 额定股本 I$Op:P6.E
A (47)available hours 可用小时 "ozr+:#\
A (48)avoidable costs 可避免成本 %UERc{~o*,
B (49)back-to-back loan 易币贷款
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B (50)backflush accounting 倒退成本计算 _)>_{Pm
B (51)bad debts 坏帐 (Hb:?(
B (52)bad debts ratio 坏帐比率 jYmR
B (53)bank charges 银行手续费 FW G6uKv
B (54)bank overdraft 银行透支 [`"ZjkR_J
B (55)bank reconciliation 银行存款调节表 0vD7v
B (56)bank statement 银行对账单 r\-uJ~8N
B (57)bankruptcy 破产 Gsq00j
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B (58)basis of apportionment 分摊基础 R?
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B (59)batch 批量 PuA9X[=
B (60)batch costing 分批成本计算 ':3pq2{
B (61)beta factor B(市场)风险因素 eo?;`7
B (62)bill 账单 'mFqEn
B (63)bill of exchange 汇票 RbP6
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B (64)bill of landing 提单 1q:2\d]
B (65)bill of materials 用料预计单 ][+#;avU
B (66)bill payable 应付票据 zck#tht4
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B (67)bill receivable 应收票据 d\|?-hY`[
B (68)bin card 存货记录卡 UU;(rS/
B (69)bonus 红利 WrxP
B (70)book-keeping 薄记 Vk
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B (71)Boston classification 波士顿分类 (3Two}
B (72)breakeven chart 保本图 q1"$<# t
B (73)breakeven point 保本点 l3Q(TH ~I
B (74)breaking-down time 复位时间 7byK{{/z
B (75)budget 预算 t(NI-UXBp
B (76)budget center 预算中心 6;\I))"[
B (77)budget cost allowance 预算成本折让 S >X:ZYYC
B (78)budget manual 预算手册 'MUv5Th
B (79)budget period 预算期间 >~[c|ffyo/
B (80)budgetary control 预算控制 P2BWuhF
B (81)budgeted capacity 预算生产能力 N `5,\TR2f
B (82)burden 制造费用 "55skmD.P
B (83)business center 经营中心 A@1W}8qY:
B (84)business entity 营业个体 Z<1FSk,[
B (85)business unit 经营单位 v&Yi
B (86)buy-out management 管理性购买产权 N kb|Fd/s
B (87)by-product 副产品 cu7hBfj
C (88)called-up share capital 催缴股本 Y)0*b5?1r
C (89)capacity 生产能力 AS'R?aX|C
C (90)capacity ratios 生产能力比率 Wuc S:8#|
C (91)capital 资本 .h@rLorm>
C (92)capital assets pricing model资本资产计价模式 GP!?^r:en
C (93)capital commitment 承诺资本 *4Thd:7 `
C (94)capital employed 已运用的资本 %GjM(;Tk
C (95)capital expenditure 资本支出 qT{U(
C (96)capital expenditureauthorization 资本支出核准 8uc1
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C (97)capital expenditure control 资本支出控制 wSzv|\
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C (98)capital expenditure proposal资本支出申请 X$
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C (99)capital funding planning 资本基金筹集计划
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C (100)capital gain 资本收益 LSa,1{
C (101)capital investment appraisal资本投资评估 Se:.
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C (102)capital maintenance 资本保全 8Wrh]egu1
C (103)capital resource planning 资本资源计划 1an^1!
C (104)capital surplus 资本盈余 ,&]S(|2%>t
C (105)capital turnover 资本周转率 gf#{k2r
C (106)card 记录卡 nhB1D-
C (107)cash 现金 Xb:;<
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C (108)cash account 现金账户 A -H&
C (109)cash book 现金账薄 $UMFNjL
C (110)cash cow 金牛产品
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C (111)cash flow 现金流量 >:A ARx%
C (112)cash discounted 现金贴现 X[*<NN
C (113)cash flow budget 现金流量预算 x5,++7Tz
C (114)cash flow statement 现金流量表 dsb `xw
C (115)cash ledger 现金分类账 63q^ $I
C (116)cash limit 现金限额 m!|kW{B#A
C (117)CCA 现时成本会计 oRm L
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C (118)center 中心 3QV *%
C (119)changeover time 变更时间 )IP,;<
C (120)chartered entity 特许经济个体 ]{)a,c NG
C (121)cheque 支票 L"E7#}
C (122)cheque register 支票登记薄 p#ol*m5wE
C (123)coin analysis 零钱分类 (yu/l6[
C (124)classification 分类 d?s<2RkPT
C (125)clock card 工时卡 <6EeD5{*
C (126)code 代码 s[M?as
C (127)commitment accounting 承诺确认会计 eV2W{vuI
C (128)common cost 共同成本 8UXjm_B^'
C (129)company limited byguarantee 有限担保责任公司 3AHlSX
C (130)company limited shares 股份有限公司 _D+}q_
C (131)competitive position 竞争能力状况 m;H.#^b*
C (132)concept 概念 :=}US}H$
C (133)conglomerate 跨行业企业 \a 5U8shc
C (134)consistency concept 一致性概念 $yn];0$J
C (135)consolidated accounts 合并报表 "W=AB&
C (136)consolidation accounting 合并会计 j|4<i9^}
C (137)consortium 财团 !S^AgZ~
C (138)contingency plan 应急计划 yWg
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C (139)contingent liabilities 或有负债 $*SW8'],`
C (140)continuous operation 连续生产 -(~.6WnhS
C (141)contra 抵消 B( ]M&
C (142)contract cost 合同成本 J4QXz[dG
C (143)contract costing 合同成本计算 8qY79)vD4E
C (144)contribution 贡献毛益 2"0es40;0
C (145)contribution centre 贡献中心 OglEt[ "
C (146)contribution chart 贡献图 M}`B{]lLz
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 G^~k)6v=m
C (148)contribution to salesration 贡献毛益对销售比率 $:cE ^8K
C (149)control 控制 ^"VJd[Hn
C (150)control account 控制帐户 {v=T [D
C (151)control limits 控制限度 fRrvNj0{V
C (152)controllability concept 可控制概念 Uo-)pFN^
C (153)controllable cost 可控制成本 !g?|
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C (154)conversion cost 加工成本 s:OFVlC%\
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 $Wjww-mx
C (156)corporate appraisal 公司评估
>7wOoK|1'
C (157)corporate planning 公司计划 #Vl 0.l3
C (158)corporate social reporting 公司社会报告 NhfJ30~
C (159)corporation 股份公司 8
BY j
C (160)cost 成本 O*eby*%h
C (161)cost account 成本帐户 us;YV<)d
C (162)cost accounting 成本会计 <A<{,:5C
C (163)cost accounting manual 成本手册 x4g3rmp
C (164)cost accounts calendar 成本报表的日历时间 wHsYF`
C (165)cost adjustment 成本调整 #hW;Ju73
C (166)cost allocation 成本分配 G %N
$C
C (167)cost apportionment 成本分摊 2{]`W57_=
C (168)cost attribution 成本归属 V_>\9m
C (169)cost audit 成本审计 YsG%6&zEq
C (170)cost behaviour 成本性态 ,/YF-L$(t
C (171)cost benefit analysis 成本效益分析 {n(b{ibl
C (172)cost center 成本中心 e`@ # *}A
C (173)cost driver 成本动因