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注会《审计》英语常用词汇 J[{?Y'RUM
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1.audit 审计 y|2y!&o,!
2.attestation 鉴证 {No
Y`j5S
3.credibility 可信赖程度 'Fr"96C$
4.audit of financial statements 财务报表审计 b 67l\L
5.agreed-upon procedures 执行商定程序 4ztU
) 1
6.high levels of assurance 高水平保证 cVuT|b^
7.compilation 编制 :@]%n~x
8.reliability 可靠性 \?~cJMN
9.relevance 相关性 (Y:?qy
10.professional skepticism 职业谨慎 gvCQ![
11.objectivity 客观性 ~Hb2-V
12. professional competence 专业胜任能力 L,_Z
:\^
13.Senior/CPA-in-charge 项目经理 e
YD -8*
14.audit engagement letter 业务约定书 \SyG#.$
15.recurring audit 连续审计 Pt\GVWi_t
16.the client 委托人 [I2vg<my
17.change CPA 更换注册会计师 s]'EIw}mo
18.the existing CPA 现任注册会计师 FfpP<(
4
19.the successor CPA 后任注册会计师 !.@F,wZvY
20.the preceding CPA前任注册会计师 1^AG/w
21.issue the audit report 出具审计报告 g\A kf
22.expert 专家 }2.0e5[
23.the board of directors 董事会 %shCqS
24.knowledge of the entity‘ s business 了解被审计单位情况 ~jDf,a2
25.assess material misstatement risks评估重大错报风险 _0h)O
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 $b`~K MO
27.a general knowledge of —— 初步了解―――的情况 qLa6c2o,
28.a more knowledge of—— 进一步了解的情况 :7[4wQDt4
29.the prior year‘s working papers 以前年度工作底稿 kX "*kD
30.minutes of meeting 会议纪要 fp?cb2'7
31.business risks 经营风险 :]uz0s`>
32.appropriateness 适当性 :)DvZx HE@
33.accounting estimate 会计估计 "a=dx|
Z
34.management representations 管理层声明 q:<vl^<j
35.going concern assumption 持续经营假设 L7PMam
36.audit plan 审计计划 I~)A!vp
37.significant audit areas 重点审计领域 rq![a};~
38.error 错误 `L7Cf&W\l8
39.fraud舞弊 O*udV E>
40.modified or additional procedures 修改或追加审计程序 5KC
Zg'h
41.misappropriation of assets 侵占资产 /j"aOLL|
42.transactions without substance 虚假交易 O\q-Ai
43.unusual pressures 异常压力 h%8C_mA
44.the suspected noncompliance 涉嫌存在违法行为 ?F/)<r
45.materialiy 重要性 Y[.f`Ei2
46.exceed the materiality level 超过重要性水平 d]+2rt}]hL
47.approach the materiality level 接近重要性水平 $8WeWmY
48.an acceptably low level 可接受水平 b:(t22m#?
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Hd89./v`:
50.misstatements or omissions 错报或漏报 5Mz6/&`
51.aggregate 总计 -fT}Nj\
52.subsequent events 期后事项 "9O8#i<Nr
53.adjust the financial statements 调整财务报表 8T}Dn\f
54.perform additional audit procedures 实施追加的审计程序 Z
}yd`7
55.audit risk 审计风险 +O!4~k^
56.detection risk 检查风险 Rv Uw,=
57.inappropriate audit opinion 不适当的审计意见 1a_;(T
58.material misstatement 重大的错报 {ug*
59.tolerable misstatement 可容忍错报 9O|k|FD
60.the acceptable level of detection risk 可接受的检查风险 +@qIDUiF3
61.assessed level of material misstatement risk 重大错报风险的评估水平 X6so)1jJ
62.simall business 小规模企业 0 LQ%tn
63.accounting system 会计系统 Ls/*&u
64.test of control 控制测试 v{pW/Fu~
65.walk-through test 穿行测试 L!0}&i;u~5
66.communication 沟通 ("P]bU+'>
67.flow chart 流程图
K8{e
f
68.reperformance of internal control 重新执行 3,)[Q?nKD
69.audit evidence 审计证据 yM#
%UeZ\
70.substantive procedures 实质性程序 (CrP6]=
71.assertions 认定 Rh%C$d(
72.esistence 存在 xwa@h}\#
73.occurrence 发生 !dOpLUh l
74.completeness 完整性 NS)
{D7T
75.rights and obligations 权利和义务 & {=}U
76.valuation and allocation 计价和分摊 !112u#V
77.cutoff 截止 9yWSlbPr]
78.accuracy 准确性 9v?
rNJs
79.classification 分类 KskPFXxP
80.inspection 检查 ccwz:7r
81.supervision of counting 监盘 oQK,#>rv
82.observation 观察 1^tM%2rP'
83.confirmation 函证 <$Djags,F
84.computation 计算 cS(=wC
85.analytical procedures 分析程序 3hfv^H
86.vouch 核对 BMItHn].
87.trace 追查 hCob^o
88.audit sampling 审计抽样 lu;gmWz
89.error 误差 ?^WX]SAl
90.expected error 预期误差 EAV6qW\r5]
91.population 总体 :;K Q]<
92.sampling risk 抽样风险 z-^/<u1p
93.non- sampling risk 非抽样风险 e,
}{$HStZ
94.sampling unit 抽样单位 &Xh=bM'/%m
95.statistical sampling 统计抽样 bK k7w#y
96.tolerable error 可容忍误差 {hVc,\A
97.the risk of under reliance 信赖不足风险 RmJ|g<
98.the risk of over reliance 信赖过度风险 K6s tkDhb
99.the risk of incorrect rejection 误拒风险 j+[oZfH
100. the risk of incorrect acceptance 误受风险 &(h@]F!
101.working trial balance 试算平衡表 ce7$#
# f
102.index and cross-referencing 索引和交叉索引 ubQr[/
103.cash receipt 现金收入 g=jB'h?
104.cash disbursement 现金支出 y(X^wC
105.bank statement 银行对账单 MUUhg
106.bank reconciliation 银行存款余额调节表 u3\_![Jt?
107.balance sheet date 资产负债表日 3{M0iNc1
108.net realizable value 可变现净值 .t.4y.
97
109.storeroom 仓库 *1h@Jb34
110.sale invoice 销售发票 _mTNK^gB
111.price list 价目表 Kh{_BdN
112.positive confirmation request 积极式询证函 BO0Y#f
s
113.negative confirmation request 消极式询证函 \jr-^n]
114.purchase requisition 请购单 F]cc?r312
115.receiving report 验收报告 [nLd> 2P
116.gross margin 毛利 Ymm*p,`
117.manufacturing overhead 制造费用 ,.AXQ#~&`
118.material requisition 领料单 l $0w 9Z^
119.inventory-taking 存货盘点 ]L?WC
120.bond certificate 债券 Awe'MG p%
121.stock certificate 股票 zC`ediyu
122.audit report 审计报告 c=<^pCa9t1
123.entity 被审计单位 h<i.Z7F;tj
124.addressee of the audit report 审计报告的收件人 0%qM`KZC
125.unqualified opinion 无保留意见 #J~xKyJi'
126.qualified opinion 保留意见 4%7Oaf>9
127.disclaimer of opinion 无法表示意见 ;ZTh(_7
128.adverse opinion 否定意见 ~*L@|?
KN~Rep cz@
A (1)ABC 作业基础成本计算 M
$zt;7P|
A (2)absorbed overhead 已吸收制造费用 eBqF@'DQ
A (3)absorption costing 吸收成本计算 e?WI=Og
A (4)account 账户,报表 -Fc 9mv(H
A (5)accounting postulate 会计假设 M7ug<
8i
A (6)accounting series release 会计公告文件 T#a6X;9P
A (7)accounting valuation 会计计价 lHO.pN`2
A (8)account sale 承销清单 4F+G;'JV
A (9)accountability concept 经营责任概念 g_?bWm4br
A (10)accountancy 会计职业 }]. |7h
A (11)accountant 会计师 W=4|ahk$
A (12)accounting 会计 [Vj|fy4
A (13)agency cost 代理成本 02C;
A (14)accounting bases 会计基础 ' wKTWmf?\
A (15)accounting manual 会计手册 Tj=@5lj0
A (16)accounting period 会计期间 1pT/`x
A (17)accounting policies 会计方针 ^9XAWj"
A (18)accounting rate of return 会计报酬率 7eG@)5Uy
A (19)accounting reference date 会计参照日 h([qq<Lzs
A (20)accounting reference period 会计参照期间 :fQN_*B4@4
A (21)accrual concept 应计概念 A/.z. K
A (22)accrual expenses 应计费用 be'&tsZ9
A (23)acid test ration 速动比率(酸性测试比率) 4g?qKoc
i
A (24)acquisition 购置 wD SSgk
A (25)acquisition accounting 收购会计 e r"gPW
A (26)activity based accounting 作业基础成本计算 iBCIJ!;
A (27)adjusting events 调整事项 a]4|XJ_
A (28)administrative expenses 行政管理费 0p=
A (29)advice note 发货通知 Z$S0X$q}
A (30)amortization 摊销 ;(IAhWE?7
A (31)analytical review 分析性检查 BXr._y, cr
A (32)annual equivalent cost 年度等量成本法 m^4O jik
A (33)annual report and accounts 年度报告和报表 9 'IDbe{
A (34)appraisal cost 检验成本 w^/"j_p@
A (35)appropriation account 盈余分配账户 uN6xOq/
A (36)articles of association 公司章程细则 \p\rPfY{>
A (37)assets 资产 &sGLm~m#
A (38)assets cover 资产保障 8TO5j
A (39)asset value per share 每股资产价值 N~B'gJJDx
A (40)associated company 联营公司 P>
~Lx
A (41)attainable standard 可达标准 >
c.HH}O0W
)`zfDio-1V
A (42)attributable profit 可归属利润 D$SO 6X~
A (43)audit 审计 b<KKF '
A (44)audit report 审计报告 ?
\NT'CG
A (45)auditing standards 审计准则 VqeW;8&*iv
A (46)authorized share capital 额定股本 ~PC S_
A (47)available hours 可用小时 E5$uvxCI
A (48)avoidable costs 可避免成本 (ce"ED`1
B (49)back-to-back loan 易币贷款 IE&G7\>(yO
B (50)backflush accounting 倒退成本计算 _2WIi/6K
B (51)bad debts 坏帐 1JN/oq;
B (52)bad debts ratio 坏帐比率 =4Wjb
B (53)bank charges 银行手续费 \>4x7mF!
B (54)bank overdraft 银行透支 e{d$OzT) V
B (55)bank reconciliation 银行存款调节表 O9F#gO|!
B (56)bank statement 银行对账单 jce2lXMm
B (57)bankruptcy 破产 b!g8NG
B (58)basis of apportionment 分摊基础 J+*n}He,
B (59)batch 批量 m ,TYF
B (60)batch costing 分批成本计算 m`8tHHF
B (61)beta factor B(市场)风险因素 R= *vPS
B (62)bill 账单
)F:
UkS
B (63)bill of exchange 汇票 RQ[6svfP
B (64)bill of landing 提单 ,YmTx
B (65)bill of materials 用料预计单 sg,9{R ^
B (66)bill payable 应付票据 k
!m9
l1x
B (67)bill receivable 应收票据 JC4Z^/\.
B (68)bin card 存货记录卡 E)F"!56lV
B (69)bonus 红利 Q |^c5
B (70)book-keeping 薄记 8 9f{8B]z
B (71)Boston classification 波士顿分类 DKqO5e\l8@
B (72)breakeven chart 保本图 u1(8a%ZC
B (73)breakeven point 保本点
D~ %h3HM
B (74)breaking-down time 复位时间 a5%IjgQ&z
B (75)budget 预算 Di #E m[
B (76)budget center 预算中心 xr-v"-
B (77)budget cost allowance 预算成本折让 uJ/&!q<3
B (78)budget manual 预算手册 )rv<"
B (79)budget period 预算期间 M \3Zj(E/
B (80)budgetary control 预算控制 u<
.N\/
B (81)budgeted capacity 预算生产能力 `<d{(9:+
B (82)burden 制造费用 woR }=\K
B (83)business center 经营中心 aD8r:S\
B (84)business entity 营业个体 Fv9n>%W&
B (85)business unit 经营单位 N^K@$bs4^
B (86)buy-out management 管理性购买产权 rfxLCiV
B (87)by-product 副产品 ,Mw;kevw
C (88)called-up share capital 催缴股本 9~WjCa*,&
C (89)capacity 生产能力 XRR`GBI
C (90)capacity ratios 生产能力比率 Iw) 'Yyg
C (91)capital 资本 -m>ng
E~q
C (92)capital assets pricing model资本资产计价模式 5*7
\Yjk?
C (93)capital commitment 承诺资本 ;yg
9{"O
C (94)capital employed 已运用的资本 Po82nKAh
C (95)capital expenditure 资本支出 n+uDg
C (96)capital expenditureauthorization 资本支出核准 p=8?hI/bim
C (97)capital expenditure control 资本支出控制 C8.MoFfhe
C (98)capital expenditure proposal资本支出申请 #:3~I
C (99)capital funding planning 资本基金筹集计划 :HG5{zP
C (100)capital gain 资本收益 ~eHu+pv
C (101)capital investment appraisal资本投资评估 `@|Kx\y4=j
C (102)capital maintenance 资本保全 \d{S3\7
C (103)capital resource planning 资本资源计划 /*5lO;!s{
C (104)capital surplus 资本盈余 T)PH
8 "
C (105)capital turnover 资本周转率 Fr ryZe=
C (106)card 记录卡 iu6NIy7D
C (107)cash 现金 9 ~$'?
C (108)cash account 现金账户 F%>`?NG+c
C (109)cash book 现金账薄
,\n%e'
C (110)cash cow 金牛产品 seo.1.Da2
C (111)cash flow 现金流量 'w5g s}1D
C (112)cash discounted 现金贴现 iZ-"l3)D
C (113)cash flow budget 现金流量预算 Yn }Ivg
C (114)cash flow statement 现金流量表 |*WE@L5
C (115)cash ledger 现金分类账 DQOEntw
C (116)cash limit 现金限额 (Cjw^P|Y@
C (117)CCA 现时成本会计 ..hD_k
C (118)center 中心 :Pf2oQ
C (119)changeover time 变更时间 n:wZL&ZV0
C (120)chartered entity 特许经济个体 )~l`%+
C (121)cheque 支票 W{v-(pW
C (122)cheque register 支票登记薄 1W
+QcK4k
C (123)coin analysis 零钱分类 D#G(&<Q
C (124)classification 分类 q
k+(Ccl
C (125)clock card 工时卡 Fz4g:8qdA
C (126)code 代码 R
s)Nz< d
C (127)commitment accounting 承诺确认会计 q!P{a^Fnc
C (128)common cost 共同成本 N^{+1u7
C (129)company limited byguarantee 有限担保责任公司 ,HE +|y#
C (130)company limited shares 股份有限公司 kX^Y{73
C (131)competitive position 竞争能力状况 2E":6:Wsw
C (132)concept 概念 60 z
=bd]
C (133)conglomerate 跨行业企业 L4L[@tMPmY
C (134)consistency concept 一致性概念 V;#bcr=Z<J
C (135)consolidated accounts 合并报表 +kK6G#c
C (136)consolidation accounting 合并会计 vCh/%7+
C (137)consortium 财团 x:O;Z~ |.
C (138)contingency plan 应急计划 0'9zXJ"
C (139)contingent liabilities 或有负债 +(|6Wv
C (140)continuous operation 连续生产 `vFYeN;
C (141)contra 抵消 x#{.mN
C (142)contract cost 合同成本 c _v;"Q Z
C (143)contract costing 合同成本计算 zU)Ib<
$
C (144)contribution 贡献毛益 p/k6}Wl
C (145)contribution centre 贡献中心 CgO&z<A!&
C (146)contribution chart 贡献图 u`2[V4=L
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 {b6$F[e
C (148)contribution to salesration 贡献毛益对销售比率 9As K=/Buf
C (149)control 控制 x)<Hr,wd
C (150)control account 控制帐户 w_hGWpm
C (151)control limits 控制限度 `Mxi2Y{vp
C (152)controllability concept 可控制概念 S!;:7?mq
C (153)controllable cost 可控制成本 .oNs8._:
C (154)conversion cost 加工成本 q g+bh
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 igD,|YSK`z
C (156)corporate appraisal 公司评估 VV1I2YcKt
C (157)corporate planning 公司计划 lp;=f
C (158)corporate social reporting 公司社会报告 nBA0LIb
C (159)corporation 股份公司 +=/FKzT<
C (160)cost 成本
Uxyj\p
C (161)cost account 成本帐户 Zh]FL8[
nc
C (162)cost accounting 成本会计 yfd$T}WW6
C (163)cost accounting manual 成本手册 `bdCom
C (164)cost accounts calendar 成本报表的日历时间 *N;# _0)/
C (165)cost adjustment 成本调整 UpU2H4
C (166)cost allocation 成本分配 ]8qFxJ+2^
C (167)cost apportionment 成本分摊 x(Us
O}
C (168)cost attribution 成本归属 2/c^3[ccR
C (169)cost audit 成本审计 W_E0+
C (170)cost behaviour 成本性态 AGe\PCn-
C (171)cost benefit analysis 成本效益分析 ;m+*R/
C (172)cost center 成本中心 0"V L6$
C (173)cost driver 成本动因