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注会《审计》英语常用词汇 Z3"%`*Tmq-
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1.audit 审计 CM/H9Kz.
2.attestation 鉴证 >N^Jj:~l
3.credibility 可信赖程度 lHN5Dr
4.audit of financial statements 财务报表审计 q(
5.agreed-upon procedures 执行商定程序 |HiE@
6.high levels of assurance 高水平保证 {2O1"|s ,
7.compilation 编制 =Gpylj7?~
8.reliability 可靠性 jD$,.AVvz
9.relevance 相关性 z`.<U{5
10.professional skepticism 职业谨慎 [<Mx2<8f
11.objectivity 客观性 6dq(T_eG
12. professional competence 专业胜任能力 J
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13.Senior/CPA-in-charge 项目经理 G,&<<2{(f;
14.audit engagement letter 业务约定书 TH%Qhv\]
15.recurring audit 连续审计 $SlIr<'*"
16.the client 委托人 v [wb~uw\
17.change CPA 更换注册会计师 >8
~.wXyoC
18.the existing CPA 现任注册会计师 dPW#C5dm
19.the successor CPA 后任注册会计师 G)EU_UE9
20.the preceding CPA前任注册会计师 :(/~:^!
21.issue the audit report 出具审计报告 ISYXH9V
22.expert 专家 [g7L&`f9
23.the board of directors 董事会 +F R0(T
24.knowledge of the entity‘ s business 了解被审计单位情况 R3
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25.assess material misstatement risks评估重大错报风险 jZu[n)u'C
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 SL Ws*aq
27.a general knowledge of —— 初步了解―――的情况 @x*c1%wg
28.a more knowledge of—— 进一步了解的情况 aB_F9;IR
29.the prior year‘s working papers 以前年度工作底稿 _F6OM5F"N
30.minutes of meeting 会议纪要 `!obGMTQ<
31.business risks 经营风险 kjTduZ/3"
32.appropriateness 适当性 z6KCv(zvB
33.accounting estimate 会计估计 , Rk9N
34.management representations 管理层声明 cXA
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35.going concern assumption 持续经营假设 5Mro
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36.audit plan 审计计划 /K+r?
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37.significant audit areas 重点审计领域 I:=S0&%)
38.error 错误 wg9t)1k{e
39.fraud舞弊 Kr?TxhUHd
40.modified or additional procedures 修改或追加审计程序 2~Kgv|09
41.misappropriation of assets 侵占资产 y*4=c_Z
42.transactions without substance 虚假交易 xs{3pkTYD
43.unusual pressures 异常压力 ()Y~Q(5ji
44.the suspected noncompliance 涉嫌存在违法行为 "|x^|n8i
45.materialiy 重要性 .
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46.exceed the materiality level 超过重要性水平 QVv#fy1"6
47.approach the materiality level 接近重要性水平 Ansk,$
48.an acceptably low level 可接受水平 MUaq7B_>
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 ~uj#4>3T
50.misstatements or omissions 错报或漏报 ] ]u
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51.aggregate 总计
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52.subsequent events 期后事项 )MtF23k)g
53.adjust the financial statements 调整财务报表 Lm iOhx
54.perform additional audit procedures 实施追加的审计程序 qLO4#CKCL6
55.audit risk 审计风险 bHY=x}Hv
56.detection risk 检查风险 BGvre'67
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 =rMUov h
59.tolerable misstatement 可容忍错报 [zH:1Zhl&
60.the acceptable level of detection risk 可接受的检查风险 g?c
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61.assessed level of material misstatement risk 重大错报风险的评估水平 %41m~Wh2
62.simall business 小规模企业 zG }@0
63.accounting system 会计系统 +>8'mf
64.test of control 控制测试 0CWvYC%e
65.walk-through test 穿行测试 NG=@ -eu
66.communication 沟通
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67.flow chart 流程图 ?j'7l=94A
68.reperformance of internal control 重新执行 5GI,o|[s6
69.audit evidence 审计证据 ny]?I
70.substantive procedures 实质性程序 evya7^,F
71.assertions 认定 nXaC3W:"
72.esistence 存在 oTEL?hw5
73.occurrence 发生 .8 2P(}h
74.completeness 完整性 ]{sU&GqBLe
75.rights and obligations 权利和义务 =Z{O<xw'
76.valuation and allocation 计价和分摊 WQx?[tW(U
77.cutoff 截止 dph{74Dc
78.accuracy 准确性 l#g\X'bK
79.classification 分类 R8Wr^s>'
80.inspection 检查 sZ3KT&
81.supervision of counting 监盘 46}g7skD
82.observation 观察 ^6jV_QM#
83.confirmation 函证 e|g5=2(Pr&
84.computation 计算 &9.C l;I
85.analytical procedures 分析程序 7!evm;A
86.vouch 核对 ^+*N%yr
87.trace 追查 $|zX|
88.audit sampling 审计抽样 %@<8<6&q
89.error 误差 Ja|5 @
90.expected error 预期误差 M f}~{+
91.population 总体 2% MC Yn
92.sampling risk 抽样风险 %p Ynnfr
93.non- sampling risk 非抽样风险 O;+ maY^l
94.sampling unit 抽样单位 !`M,XSp(
95.statistical sampling 统计抽样 U2ohHJ``
96.tolerable error 可容忍误差 N&.H|5
97.the risk of under reliance 信赖不足风险 Bm:98? [
98.the risk of over reliance 信赖过度风险 kS %Ydy#:'
99.the risk of incorrect rejection 误拒风险 TC
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100. the risk of incorrect acceptance 误受风险 -$t{>gO#Y
101.working trial balance 试算平衡表 '<gI8W</
102.index and cross-referencing 索引和交叉索引 1ufp qqk
103.cash receipt 现金收入 ud63f`W]4
104.cash disbursement 现金支出 nxO"ua
105.bank statement 银行对账单 5
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106.bank reconciliation 银行存款余额调节表 ;/bewivNJ
107.balance sheet date 资产负债表日 gl~ecc
108.net realizable value 可变现净值 /RG:W0=K
109.storeroom 仓库 >d(~#Z`
110.sale invoice 销售发票 `oAW7q)~
111.price list 价目表 <S5BDk
112.positive confirmation request 积极式询证函 *-
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113.negative confirmation request 消极式询证函 0^v`T%|fTX
114.purchase requisition 请购单 e-~N"
115.receiving report 验收报告 V~UN
116.gross margin 毛利 UI0(=>L
117.manufacturing overhead 制造费用 ;
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118.material requisition 领料单 d}Xr}
119.inventory-taking 存货盘点 M5i%jZk
120.bond certificate 债券 W1WYej"
121.stock certificate 股票
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122.audit report 审计报告 Oylf<&knF\
123.entity 被审计单位 _;W.q7b]
124.addressee of the audit report 审计报告的收件人 t;){D:]k
125.unqualified opinion 无保留意见 \Yy$MLs
126.qualified opinion 保留意见 se ba9y
127.disclaimer of opinion 无法表示意见 {WJ m
128.adverse opinion 否定意见 dSLU>E3g
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A (1)ABC 作业基础成本计算 Z3%}ajPu[
A (2)absorbed overhead 已吸收制造费用 l(yZO$
A (3)absorption costing 吸收成本计算 Y`KqEjsC*
A (4)account 账户,报表 # ' =a=8-$
A (5)accounting postulate 会计假设 'Oxy$U
A (6)accounting series release 会计公告文件 O6@j &*jS
A (7)accounting valuation 会计计价 Ih@61>X.o*
A (8)account sale 承销清单 !'Ak&j1:`
A (9)accountability concept 经营责任概念 [.K1iZyTi
A (10)accountancy 会计职业 ;[(oaK@+n
A (11)accountant 会计师 O],T,Z?z
A (12)accounting 会计 u+dLaVlLJ
A (13)agency cost 代理成本 ] ;KJ6
A (14)accounting bases 会计基础 9/9j+5}+
A (15)accounting manual 会计手册 zlyS}x@p
A (16)accounting period 会计期间 YP
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A (17)accounting policies 会计方针 <xup'n^7C
A (18)accounting rate of return 会计报酬率 -Mip,EO
A (19)accounting reference date 会计参照日 4d"r^y'
A (20)accounting reference period 会计参照期间 :{{F *FM;
A (21)accrual concept 应计概念 `34zkPB??
A (22)accrual expenses 应计费用 qjwxhabc
A (23)acid test ration 速动比率(酸性测试比率) P)"noG_'i
A (24)acquisition 购置 /Jta^Bj
A (25)acquisition accounting 收购会计 uMUBh 80,L
A (26)activity based accounting 作业基础成本计算 lVd^
^T*fh
A (27)adjusting events 调整事项 rUTcpGH
A (28)administrative expenses 行政管理费 mD/9J
5:
A (29)advice note 发货通知 02Y]`CXj
A (30)amortization 摊销 E~,F
A (31)analytical review 分析性检查 Y21g{$~Q{
A (32)annual equivalent cost 年度等量成本法 ) g0%{dfJ
A (33)annual report and accounts 年度报告和报表 uOKCAqYa
A (34)appraisal cost 检验成本 60P<4
A (35)appropriation account 盈余分配账户 RPwbTAl}
A (36)articles of association 公司章程细则
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A (37)assets 资产 #||}R[~P"
A (38)assets cover 资产保障 EJj.1/]|r
A (39)asset value per share 每股资产价值 16w|O|^<
A (40)associated company 联营公司 {SOr#{1z*
A (41)attainable standard 可达标准 +ndaL
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A (42)attributable profit 可归属利润 Q}`0W[a
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A (43)audit 审计 r`=+ L-!
A (44)audit report 审计报告 f<
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A (45)auditing standards 审计准则 I?]ohG K
A (46)authorized share capital 额定股本 Yf:IKY
A (47)available hours 可用小时 9eR-
A (48)avoidable costs 可避免成本 %}[i'rT>
B (49)back-to-back loan 易币贷款 ]99|KQ
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B (50)backflush accounting 倒退成本计算 ~Uj=^leYO
B (51)bad debts 坏帐 &]g}u5J!=
B (52)bad debts ratio 坏帐比率 %fc!2E9|
B (53)bank charges 银行手续费 ICpAt~3[M
B (54)bank overdraft 银行透支 Z|%_&M
B (55)bank reconciliation 银行存款调节表 Bz^jw>1b
B (56)bank statement 银行对账单 \?w2a$?6w
B (57)bankruptcy 破产 k@\ iGqo
B (58)basis of apportionment 分摊基础 I*o()
B (59)batch 批量 \jh'9\
B (60)batch costing 分批成本计算 oNr-Q& C,
B (61)beta factor B(市场)风险因素 Ua<5U5
B (62)bill 账单 0[A[U_b
B (63)bill of exchange 汇票 6rh5h:
B (64)bill of landing 提单 B%"
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B (65)bill of materials 用料预计单 Bu#E9hJFvA
B (66)bill payable 应付票据 kv]~'Srk
B (67)bill receivable 应收票据 2-&k^Gl!:
B (68)bin card 存货记录卡 \@WDV
B (69)bonus 红利 -mAUo;O
B (70)book-keeping 薄记
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B (71)Boston classification 波士顿分类 SlgN&{Bk
B (72)breakeven chart 保本图 DD7h^-x
B (73)breakeven point 保本点 T,7Y7c/3V
B (74)breaking-down time 复位时间 1uG"f<TsR
B (75)budget 预算 7OC#8,
B (76)budget center 预算中心 *Tas`WA
B (77)budget cost allowance 预算成本折让 ~:0sk"t$1
B (78)budget manual 预算手册 4Z1ST;
B (79)budget period 预算期间 ?@BTGUK"C
B (80)budgetary control 预算控制 hwu]Er.gn
B (81)budgeted capacity 预算生产能力 0f~C#/[t7
B (82)burden 制造费用 ,kF1T,
B (83)business center 经营中心 N<|@y
mi
B (84)business entity 营业个体 1cxrH+N
B (85)business unit 经营单位 +$u$<z3Q
B (86)buy-out management 管理性购买产权 2gc/3*F8
B (87)by-product 副产品 #J@[
Wd
C (88)called-up share capital 催缴股本 ?u-|>N>
C (89)capacity 生产能力 1jCLO}
C (90)capacity ratios 生产能力比率 o%v0h~tn
C (91)capital 资本 ]*vdSr-J
C (92)capital assets pricing model资本资产计价模式 34z"Pm
C (93)capital commitment 承诺资本 YHkn2]^#A
C (94)capital employed 已运用的资本 $RYa6"`
C (95)capital expenditure 资本支出 ~Am,%"%
\
C (96)capital expenditureauthorization 资本支出核准 4P'*u
mJi
C (97)capital expenditure control 资本支出控制 'w!Cn>
C (98)capital expenditure proposal资本支出申请 L\Aq6q@c
C (99)capital funding planning 资本基金筹集计划 Y?S!8-z
C (100)capital gain 资本收益 jB`,u|FG
C (101)capital investment appraisal资本投资评估 | 1E|hh@k
C (102)capital maintenance 资本保全 --PtZ]Z
C (103)capital resource planning 资本资源计划 ?sab*$wG
C (104)capital surplus 资本盈余 H!?c\7adX
C (105)capital turnover 资本周转率 cFaaLUZk
C (106)card 记录卡 ?6yjy<D)$e
C (107)cash 现金 [OM7g'?S0
C (108)cash account 现金账户 u&`XB|~
C (109)cash book 现金账薄 D6%J\C13`
C (110)cash cow 金牛产品 $AfM>+GQ`n
C (111)cash flow 现金流量 <%($7VMev
C (112)cash discounted 现金贴现 =5Q]m6-SgV
C (113)cash flow budget 现金流量预算 ?>hPO73{
C (114)cash flow statement 现金流量表 UADFnwR[R
C (115)cash ledger 现金分类账 jNT
jSX
C (116)cash limit 现金限额 Q
7
C (117)CCA 现时成本会计 fhar&\;S
C (118)center 中心 Kh,V.+7k
C (119)changeover time 变更时间 ?6Jx@ Sh
C (120)chartered entity 特许经济个体 cJN7bA{
C (121)cheque 支票 T@G?t0
C (122)cheque register 支票登记薄 18~>ZR
C (123)coin analysis 零钱分类 )#P;
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C (124)classification 分类 ^=T$&gD
C (125)clock card 工时卡 gGr^@=;YC
C (126)code 代码 wLmhy,
C (127)commitment accounting 承诺确认会计 $eD.W
C (128)common cost 共同成本 nTuJEFn{
C (129)company limited byguarantee 有限担保责任公司
ugo.@
C (130)company limited shares 股份有限公司 #OIcLEn%
C (131)competitive position 竞争能力状况 G;&-\0>W
C (132)concept 概念 87Oad@FOr
C (133)conglomerate 跨行业企业 V"*O=h
C (134)consistency concept 一致性概念 Z9MdD>uwi
C (135)consolidated accounts 合并报表 v 0
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C (136)consolidation accounting 合并会计 H18Tn!RDS
C (137)consortium 财团 UF?H>Y&
C (138)contingency plan 应急计划 !u_Y7i3^
C (139)contingent liabilities 或有负债 wp#'nO
C (140)continuous operation 连续生产 eAXc:222
C (141)contra 抵消 "l*Pd$sr
C (142)contract cost 合同成本 7l'6gg
C (143)contract costing 合同成本计算 s~>d:'k7|
C (144)contribution 贡献毛益 9F4Dm*_<
C (145)contribution centre 贡献中心 ,$+lFv3LE
C (146)contribution chart 贡献图 xgpi-l
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 >=RmGS
C (148)contribution to salesration 贡献毛益对销售比率 R<[qGt|L
C (149)control 控制 WX=Jl<
C (150)control account 控制帐户 b?TO=~k,
C (151)control limits 控制限度 &QDW9
Mi
C (152)controllability concept 可控制概念 2@9Tfm(=
C (153)controllable cost 可控制成本 iM
I lZ
C (154)conversion cost 加工成本 +s,Qmmb7)
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Pf|siC^;s~
C (156)corporate appraisal 公司评估 L!rw[x
C (157)corporate planning 公司计划 t *1u[~=
C (158)corporate social reporting 公司社会报告 <<(wa
j
C (159)corporation 股份公司
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6fv
C (160)cost 成本 1abtgDL
C (161)cost account 成本帐户 l%?T2Fm3>
C (162)cost accounting 成本会计 OlAs'TE^
C (163)cost accounting manual 成本手册 CZ(/=3,3n
C (164)cost accounts calendar 成本报表的日历时间 0/!dUWdKH
C (165)cost adjustment 成本调整 oX0 D
C (166)cost allocation 成本分配 t"
k*PA
C (167)cost apportionment 成本分摊 ^~G8?]w
C (168)cost attribution 成本归属 "iU}]e0
C (169)cost audit 成本审计 CACTE
C (170)cost behaviour 成本性态 wS4.8iJ
C (171)cost benefit analysis 成本效益分析 v'VD0+3[H
C (172)cost center 成本中心 zoOaVV&1
C (173)cost driver 成本动因