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注会《审计》英语常用词汇 mN1n/LNi
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1.audit 审计 yjIA`5^
2.attestation 鉴证 B[;aNyd<
3.credibility 可信赖程度 r!/<%\S
4.audit of financial statements 财务报表审计 :[ll$5E.
5.agreed-upon procedures 执行商定程序 ZO]P9b
6.high levels of assurance 高水平保证 rch Kr w
7.compilation 编制 noO#o+
Jg#
8.reliability 可靠性 '_FxxLAO
9.relevance 相关性 .FA99|:
10.professional skepticism 职业谨慎 q)OCY}QA
11.objectivity 客观性 FA}y"I'W
12. professional competence 专业胜任能力 \-r"%@OkW
13.Senior/CPA-in-charge 项目经理 >lF@M-
14.audit engagement letter 业务约定书 E*d UJ.>
15.recurring audit 连续审计 'm.+ S8
16.the client 委托人 |P7FP
mn
17.change CPA 更换注册会计师 %g~zEa-g
18.the existing CPA 现任注册会计师 ?$ M:
4mX
19.the successor CPA 后任注册会计师 ?vmoRX
20.the preceding CPA前任注册会计师 =!IoL7x
21.issue the audit report 出具审计报告 (9v%66y
22.expert 专家 Xx ou1l!
23.the board of directors 董事会 Qn)AS1pL+
24.knowledge of the entity‘ s business 了解被审计单位情况 u0nIr9
25.assess material misstatement risks评估重大错报风险 $aHHXd}@t2
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 VI?kbqjo
27.a general knowledge of —— 初步了解―――的情况 8+8L'Yv;
28.a more knowledge of—— 进一步了解的情况 XUTsW,WC
29.the prior year‘s working papers 以前年度工作底稿 aq- |
30.minutes of meeting 会议纪要 ?vQ:z{BO
31.business risks 经营风险 ?b\oM
v5y
32.appropriateness 适当性 UvuAN:'
33.accounting estimate 会计估计 @x_0AkZU
34.management representations 管理层声明 L)"CE].
35.going concern assumption 持续经营假设 +6:jm54
36.audit plan 审计计划 D_ XOYzN}
37.significant audit areas 重点审计领域 2W}jbOy
38.error 错误 Gyb|{G_
39.fraud舞弊 ~"r(PCa@
40.modified or additional procedures 修改或追加审计程序 3 5/ s\
41.misappropriation of assets 侵占资产 )C0d*T0i
42.transactions without substance 虚假交易 |mT1\O2a
43.unusual pressures 异常压力 p;~oIy\,
44.the suspected noncompliance 涉嫌存在违法行为 x;A.Ll
45.materialiy 重要性 GIhFOK
46.exceed the materiality level 超过重要性水平 m+xub*/
47.approach the materiality level 接近重要性水平 2IXtIE
48.an acceptably low level 可接受水平 n_kE
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 L9d|7.b
50.misstatements or omissions 错报或漏报 1,+swFSN
51.aggregate 总计 jOm7:+H
52.subsequent events 期后事项 |qpFR)l
53.adjust the financial statements 调整财务报表 D/+l$aBz
54.perform additional audit procedures 实施追加的审计程序 f(
<O~D
55.audit risk 审计风险 K?>sP%m)
56.detection risk 检查风险 #x \YA#~
57.inappropriate audit opinion 不适当的审计意见 "G@(Cb*+T
58.material misstatement 重大的错报 bZpx61h|
59.tolerable misstatement 可容忍错报 svtqX-Vj"
60.the acceptable level of detection risk 可接受的检查风险 Tt4Q|"CJA
61.assessed level of material misstatement risk 重大错报风险的评估水平 -FW^fGS+
62.simall business 小规模企业 eu'~(_2
63.accounting system 会计系统 8y;gs1d;A
64.test of control 控制测试 m;!X{CV
65.walk-through test 穿行测试 ha7mXGN%
66.communication 沟通 p!K^Q3kO
67.flow chart 流程图 g @NwW&
68.reperformance of internal control 重新执行 gyxC)br
69.audit evidence 审计证据 uw(Ml=
70.substantive procedures 实质性程序 H'Jz:6
71.assertions 认定 y
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72.esistence 存在 U^]@0vR
73.occurrence 发生 m$7C{Mr'
74.completeness 完整性 P_)=sj!>-
75.rights and obligations 权利和义务 *E
+VcU
76.valuation and allocation 计价和分摊 8+H 0
77.cutoff 截止 U65oh8x
78.accuracy 准确性 ^DVryeLD
79.classification 分类 j1=su~
80.inspection 检查 x<PJ5G L
81.supervision of counting 监盘 Pk=0pHH8q
82.observation 观察 /4|_A {m{m
83.confirmation 函证 ZO>)GR2S
84.computation 计算 <r
m)c.
85.analytical procedures 分析程序 $i1:--~2\
86.vouch 核对 ]GD&EQ
87.trace 追查 KY?ujeF
88.audit sampling 审计抽样 b*ja,I4
89.error 误差 #/HZ[Vw
90.expected error 预期误差 <k{_YRB
91.population 总体 @U@O#+d'ZR
92.sampling risk 抽样风险 '*^9'=
93.non- sampling risk 非抽样风险 JL>DRIR%NV
94.sampling unit 抽样单位 @FF80U4'
95.statistical sampling 统计抽样 8C@6
b4VK
96.tolerable error 可容忍误差 `U&'71B^
97.the risk of under reliance 信赖不足风险 2#N?WlYw<S
98.the risk of over reliance 信赖过度风险 dx+xs&
99.the risk of incorrect rejection 误拒风险 'S*]JZ1
100. the risk of incorrect acceptance 误受风险 P"o|kRO
101.working trial balance 试算平衡表 >< VUly
102.index and cross-referencing 索引和交叉索引 &.qLE
103.cash receipt 现金收入 6OqF-nso[E
104.cash disbursement 现金支出 3*\hGt,ZP
105.bank statement 银行对账单 &h_Y?5k K
106.bank reconciliation 银行存款余额调节表 b_7LSp
107.balance sheet date 资产负债表日 `I(ap{
108.net realizable value 可变现净值 q(A_k+NL
109.storeroom 仓库 uc}F|O
110.sale invoice 销售发票 MhJA8|B6|
111.price list 价目表 "c.-`1,t
112.positive confirmation request 积极式询证函 y=Z[_L!xr
113.negative confirmation request 消极式询证函 .{|SKhXk
114.purchase requisition 请购单 YMVi7D~;Q$
115.receiving report 验收报告 yYSoJqj
Q
116.gross margin 毛利 L
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117.manufacturing overhead 制造费用 ddd2w
118.material requisition 领料单 T(Bcp^N
119.inventory-taking 存货盘点 _>;{+XRX[
120.bond certificate 债券 'K01"`#
121.stock certificate 股票 <PM.4B@
122.audit report 审计报告 <j/wK]d*/
123.entity 被审计单位 ?*ZQ:jH
124.addressee of the audit report 审计报告的收件人 3Tp8t6*nL
125.unqualified opinion 无保留意见 *`LrvE@t
126.qualified opinion 保留意见 Mpco8b-b
127.disclaimer of opinion 无法表示意见 #l
MC#Ld
128.adverse opinion 否定意见 u:tcL-;U
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A (1)ABC 作业基础成本计算 4wGBB{X
A (2)absorbed overhead 已吸收制造费用 lCBH3-0^
A (3)absorption costing 吸收成本计算 e/#
6qCE
A (4)account 账户,报表 wG6Oz2(
A (5)accounting postulate 会计假设 U"oHPK3"TA
A (6)accounting series release 会计公告文件 g^7zDU&'
A (7)accounting valuation 会计计价 Q
laoa)d#
A (8)account sale 承销清单 8&3&^!I
A (9)accountability concept 经营责任概念 5.DmMG[T^=
A (10)accountancy 会计职业 salDGsW^
A (11)accountant 会计师 3\{\ al
A (12)accounting 会计 s^4wn:*$zd
A (13)agency cost 代理成本 d|)ARRW
A (14)accounting bases 会计基础 X*w;6 V
A (15)accounting manual 会计手册
rixVIfVF
A (16)accounting period 会计期间 OW@"j;6
3`
A (17)accounting policies 会计方针 Ye$;
d ~
A (18)accounting rate of return 会计报酬率 wXZ9@(^
A (19)accounting reference date 会计参照日 gm=C0Sp?
A (20)accounting reference period 会计参照期间 yeBfzKI{b
A (21)accrual concept 应计概念
+U%epq
A (22)accrual expenses 应计费用 94|ZY}8|f
A (23)acid test ration 速动比率(酸性测试比率) d$xvM
A (24)acquisition 购置 Bjj=UtI
A (25)acquisition accounting 收购会计 k\9kOZW
A (26)activity based accounting 作业基础成本计算 [>\e@ =
A (27)adjusting events 调整事项 4\k{E-x $
A (28)administrative expenses 行政管理费 _HjB'XNr(
A (29)advice note 发货通知 oiC@ /
A (30)amortization 摊销 /m,i,NX07
A (31)analytical review 分析性检查 +$xw0)|
A (32)annual equivalent cost 年度等量成本法 B&y?Dc
A (33)annual report and accounts 年度报告和报表 AK%&Kq&PaY
A (34)appraisal cost 检验成本 Xwjm
T
A (35)appropriation account 盈余分配账户 dw!Xt@,[g{
A (36)articles of association 公司章程细则 r`.Bj0
A (37)assets 资产 ;!lwB
A (38)assets cover 资产保障 aBQ@n
A (39)asset value per share 每股资产价值 bj0<A
A (40)associated company 联营公司 #W
l^!)#j?
A (41)attainable standard 可达标准 ,fN <I
?<Hgq8J
A (42)attributable profit 可归属利润 J><hrZ
A (43)audit 审计 g& f)WQ(
A (44)audit report 审计报告 Da!vGr
A (45)auditing standards 审计准则 1zw,;m n
A (46)authorized share capital 额定股本 0pl'*r*9
A (47)available hours 可用小时 %e)vl[:}
A (48)avoidable costs 可避免成本 +JY8"a97>
B (49)back-to-back loan 易币贷款 W$&*i1<a+
B (50)backflush accounting 倒退成本计算 -
*hPEgcV9
B (51)bad debts 坏帐 [+#k+*1*o
B (52)bad debts ratio 坏帐比率 ?iEn~9WCS
B (53)bank charges 银行手续费 2
e#"JZ=
B (54)bank overdraft 银行透支 6W3."};
B (55)bank reconciliation 银行存款调节表 ygX!'evY
B (56)bank statement 银行对账单 vRD(* S9^
B (57)bankruptcy 破产 e%4v
vPp
B (58)basis of apportionment 分摊基础
heB![N0:
B (59)batch 批量 g>'6"p;
B (60)batch costing 分批成本计算 7;C~>WlU
B (61)beta factor B(市场)风险因素 R/Sm
B (62)bill 账单 wV{j CQ
B (63)bill of exchange 汇票 p]?eIovi
B (64)bill of landing 提单 gp~-n7'~O
B (65)bill of materials 用料预计单 B|+%
ExT7
B (66)bill payable 应付票据 20}]b*C}
B (67)bill receivable 应收票据 -*Qg^1]i+
B (68)bin card 存货记录卡 'O9Yu{M
B (69)bonus 红利 /R?*i@rvf
B (70)book-keeping 薄记 45iO2W uur
B (71)Boston classification 波士顿分类 $P#+Y,r~\
B (72)breakeven chart 保本图 \$t{K
B (73)breakeven point 保本点 QwF.c28[
B (74)breaking-down time 复位时间 D+oV( Pw,
B (75)budget 预算 f,LeJTX=
B (76)budget center 预算中心 V:+vB "
B (77)budget cost allowance 预算成本折让 uH7rt
B (78)budget manual 预算手册 %u<r_^w5
B (79)budget period 预算期间 {!{T,_ J
B (80)budgetary control 预算控制 QfM^J5j.M?
B (81)budgeted capacity 预算生产能力 W?.xtQEv
B (82)burden 制造费用 mUR[;;l
B (83)business center 经营中心 8{{^pW?x
B (84)business entity 营业个体 */TO$ ^s
B (85)business unit 经营单位 b}u#MU
B (86)buy-out management 管理性购买产权 rXip"uz(K>
B (87)by-product 副产品 m9jjKu]|
C (88)called-up share capital 催缴股本 t=p"nIE
C (89)capacity 生产能力 E)X_
C (90)capacity ratios 生产能力比率 XuZgyt"=r
C (91)capital 资本 0TICv2l!
C (92)capital assets pricing model资本资产计价模式 9c1q:>|
C (93)capital commitment 承诺资本 (5[#?_~
C (94)capital employed 已运用的资本 x}d5Y
C (95)capital expenditure 资本支出 8
?:W{GAo
C (96)capital expenditureauthorization 资本支出核准 5"q{b1
C (97)capital expenditure control 资本支出控制 ;;U&mhz`
C (98)capital expenditure proposal资本支出申请 !ueh%V Ky
C (99)capital funding planning 资本基金筹集计划 M$f
_I +
C (100)capital gain 资本收益 V2tA!II-s
C (101)capital investment appraisal资本投资评估 r.:f.AY{
C (102)capital maintenance 资本保全 miCY?=N`
C (103)capital resource planning 资本资源计划 8-b~p
C (104)capital surplus 资本盈余 F%{z EANm
C (105)capital turnover 资本周转率 ZC^?ng
C (106)card 记录卡
S=~+e{
C (107)cash 现金 q zo)\,
C (108)cash account 现金账户 -ucR@P]
C (109)cash book 现金账薄
"[Tr"nI
C (110)cash cow 金牛产品 : B
1
"=ly
C (111)cash flow 现金流量 \(5Bi3PA}
C (112)cash discounted 现金贴现 v yP_qG
C (113)cash flow budget 现金流量预算 D6e<1W
C (114)cash flow statement 现金流量表 {z'Gg
C (115)cash ledger 现金分类账 WCp[6g&%O
C (116)cash limit 现金限额 kaDn=
={YM
C (117)CCA 现时成本会计 _qQo}|/q
C (118)center 中心 =3,Sjme
C (119)changeover time 变更时间 u9+)jN<Yh
C (120)chartered entity 特许经济个体 [~Z#yEiW^
C (121)cheque 支票 R/^;,.
C (122)cheque register 支票登记薄 [FW
B
C (123)coin analysis 零钱分类 z:{R4#(Q
C (124)classification 分类 91#n Aj%
C (125)clock card 工时卡 UB%;P-RD
C (126)code 代码 1fF\k#BE-%
C (127)commitment accounting 承诺确认会计 SC2g5i`
C (128)common cost 共同成本 ab 6D &
C (129)company limited byguarantee 有限担保责任公司 |:SXN4';?
C (130)company limited shares 股份有限公司 ,l\D@<F
C (131)competitive position 竞争能力状况 z_z'3d.r7
C (132)concept 概念 Z \-
C (133)conglomerate 跨行业企业 qEjsAL
C (134)consistency concept 一致性概念 Pp|pH|(n ,
C (135)consolidated accounts 合并报表 (fO~nN{F
C (136)consolidation accounting 合并会计 \l 3M\$oS>
C (137)consortium 财团 3v<9 Z9O
C (138)contingency plan 应急计划 qv/chD`C
C (139)contingent liabilities 或有负债 r1$x}I#Zv
C (140)continuous operation 连续生产 F0Z cV>j}
C (141)contra 抵消 WS$~o*Z8
C (142)contract cost 合同成本 ZJ_P=
C (143)contract costing 合同成本计算 .fY$$aD$4
C (144)contribution 贡献毛益 j7HOh|q
C (145)contribution centre 贡献中心 +T7FG_
C (146)contribution chart 贡献图 061 f
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 K%vGfQ8Er-
C (148)contribution to salesration 贡献毛益对销售比率 .MRLAG
C (149)control 控制 .GPuKP|
C (150)control account 控制帐户 h^b
=
C (151)control limits 控制限度 sZU
Ao&
C (152)controllability concept 可控制概念 sY'dN_F
C (153)controllable cost 可控制成本 6IM:Xj
C (154)conversion cost 加工成本 m3_)UIJZ
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 niM(0p
C (156)corporate appraisal 公司评估 :SpPT
C (157)corporate planning 公司计划 >Q^*h}IdW
C (158)corporate social reporting 公司社会报告 N;e*eMFE
C (159)corporation 股份公司 sk`RaDq@;
C (160)cost 成本 9}Zi_xK&|e
C (161)cost account 成本帐户 9'JkLgz;d+
C (162)cost accounting 成本会计 oRCD8b?
C (163)cost accounting manual 成本手册 z[_G
g8e
C (164)cost accounts calendar 成本报表的日历时间 v#+tu,)V;
C (165)cost adjustment 成本调整 woK?td|/
C (166)cost allocation 成本分配 :y[tZ&*<_?
C (167)cost apportionment 成本分摊 I~Zm**L
C (168)cost attribution 成本归属 BRMR>
~k(
C (169)cost audit 成本审计 8f|+045E@
C (170)cost behaviour 成本性态
hn u/
C (171)cost benefit analysis 成本效益分析 4'#
_b
C (172)cost center 成本中心 %bUpVyi!(
C (173)cost driver 成本动因