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注会《审计》英语常用词汇 q]rqFP0C
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1.audit 审计 DP6>fzsl
2.attestation 鉴证 @
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3.credibility 可信赖程度 iPK:gK3Q
4.audit of financial statements 财务报表审计 S]g`Ds<
5.agreed-upon procedures 执行商定程序 VK[`e[.C
6.high levels of assurance 高水平保证 5J2tR6u-(
7.compilation 编制 <!a%GI
8.reliability 可靠性 zW:r7
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9.relevance 相关性 7*C>4G
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10.professional skepticism 职业谨慎 (X/dP ~
11.objectivity 客观性 X*<
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12. professional competence 专业胜任能力 r}M
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13.Senior/CPA-in-charge 项目经理 C+vk9:"
14.audit engagement letter 业务约定书 YDjjhe+
15.recurring audit 连续审计 EY}*}- 3
16.the client 委托人 vT;~\,M
17.change CPA 更换注册会计师 \}:;kO4f
18.the existing CPA 现任注册会计师 Lt2<3
DB
19.the successor CPA 后任注册会计师 JrGY`6##p
20.the preceding CPA前任注册会计师 /|W
Bk}
21.issue the audit report 出具审计报告 \:Z8"~G
22.expert 专家 a+
s%9l
23.the board of directors 董事会 Q7(I'
24.knowledge of the entity‘ s business 了解被审计单位情况 0NMmN_Lr
25.assess material misstatement risks评估重大错报风险 <G /a-Z
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 W0\
n?$ZC~
27.a general knowledge of —— 初步了解―――的情况 PwS7!dzH-
28.a more knowledge of—— 进一步了解的情况 qt=nN-AC(
29.the prior year‘s working papers 以前年度工作底稿 f"aqg/l
30.minutes of meeting 会议纪要 TQ69O +
31.business risks 经营风险 KvNw'3Ua
32.appropriateness 适当性 h:Hpz
33.accounting estimate 会计估计 k
*|WI$
34.management representations 管理层声明 c^8csQ fG
35.going concern assumption 持续经营假设 7CSd}@71\
36.audit plan 审计计划 EeDK ^W8N
37.significant audit areas 重点审计领域 b>'y[P!
38.error 错误 @2/xu
39.fraud舞弊 '"]QAj?N
40.modified or additional procedures 修改或追加审计程序 6I-Qq?L[H
41.misappropriation of assets 侵占资产 GEJy?$9
42.transactions without substance 虚假交易 5uO.@0
43.unusual pressures 异常压力 zc&i 4K
44.the suspected noncompliance 涉嫌存在违法行为 yv2wQ_({
45.materialiy 重要性 OYj~"-3y)
46.exceed the materiality level 超过重要性水平 !"bU|a
47.approach the materiality level 接近重要性水平 [
w?v !8l
48.an acceptably low level 可接受水平 pe>[Ts`2F
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 t$
(<9
50.misstatements or omissions 错报或漏报 n1)~/
>
51.aggregate 总计 j!/=w q
52.subsequent events 期后事项 Q)93+1]
53.adjust the financial statements 调整财务报表 AR6hfdDDT
54.perform additional audit procedures 实施追加的审计程序 gbT1d:T
55.audit risk 审计风险 ;, ^AR{+x
56.detection risk 检查风险 gi
JjE
57.inappropriate audit opinion 不适当的审计意见 ^$~&e :{
58.material misstatement 重大的错报 ,`U'q|b
59.tolerable misstatement 可容忍错报 qV:TuR-|w
60.the acceptable level of detection risk 可接受的检查风险 I0v4TjHH
61.assessed level of material misstatement risk 重大错报风险的评估水平 ^wMZG'/
62.simall business 小规模企业 F+285JK
63.accounting system 会计系统 fea4Ul{ib
64.test of control 控制测试 +J
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65.walk-through test 穿行测试 f_;6uCCO
66.communication 沟通 k@9CDwh*s
67.flow chart 流程图
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68.reperformance of internal control 重新执行 4&wwmAp^
69.audit evidence 审计证据 I2e@_[
1
70.substantive procedures 实质性程序 b9"HTQHl
71.assertions 认定 MBO>.M$B
72.esistence 存在 4nU+Wj?T
73.occurrence 发生 f#|
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74.completeness 完整性 :z a:gs0
75.rights and obligations 权利和义务 llRQxk
76.valuation and allocation 计价和分摊 pXl*`[0X#
77.cutoff 截止 D |9ItxYu
78.accuracy 准确性 3AcCa>
79.classification 分类 /YD2F
80.inspection 检查 ]Aa.=
81.supervision of counting 监盘 SoNT12>
82.observation 观察 C#:L.qK
83.confirmation 函证 2M*84oh8P
84.computation 计算 4j}uVGi{e
85.analytical procedures 分析程序 IpKpj"eoLy
86.vouch 核对 /}R*'y
87.trace 追查 >f-*D25f%
88.audit sampling 审计抽样 z1m$8-4
89.error 误差 D0
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90.expected error 预期误差 G\/7V L
91.population 总体 `Uy4> ?
92.sampling risk 抽样风险 DH'0#
93.non- sampling risk 非抽样风险 f ]DO2r
94.sampling unit 抽样单位 ghDOz
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95.statistical sampling 统计抽样 <BhN
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96.tolerable error 可容忍误差 'h{| ]
97.the risk of under reliance 信赖不足风险 f~v@;/HL
98.the risk of over reliance 信赖过度风险 7(]M`bBH
99.the risk of incorrect rejection 误拒风险 C25 2E
100. the risk of incorrect acceptance 误受风险 !R3ZyZcX
101.working trial balance 试算平衡表 .;jp
2^
102.index and cross-referencing 索引和交叉索引 0/,Dy2h
103.cash receipt 现金收入 4NRG{FZ9
104.cash disbursement 现金支出 IT0 [;eqR
105.bank statement 银行对账单 O`D,> =[
106.bank reconciliation 银行存款余额调节表 Erq%Ck(
107.balance sheet date 资产负债表日 fSw6nEXn
108.net realizable value 可变现净值 mFW/xZwR,5
109.storeroom 仓库 /6nj
4.xxc
110.sale invoice 销售发票 o 12wp
111.price list 价目表 X'.*I])
112.positive confirmation request 积极式询证函 7f#r&~=
113.negative confirmation request 消极式询证函 al{}p
114.purchase requisition 请购单 yvt
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115.receiving report 验收报告 K4j2xSGeo
116.gross margin 毛利 [@`Ki
117.manufacturing overhead 制造费用
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118.material requisition 领料单 UQ.DKUg
119.inventory-taking 存货盘点 mxkv{;ad
120.bond certificate 债券
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121.stock certificate 股票 6}^6+@LG
122.audit report 审计报告 'D17]Lp~.
123.entity 被审计单位 \. _TOE9L
124.addressee of the audit report 审计报告的收件人 }8)iFP&"
125.unqualified opinion 无保留意见 P=PVOt@
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126.qualified opinion 保留意见 LL7un_EC
127.disclaimer of opinion 无法表示意见 1^^9'/
128.adverse opinion 否定意见 t+%tN^87:
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A (1)ABC 作业基础成本计算 c^%&-],
A (2)absorbed overhead 已吸收制造费用 8w L%(p
A (3)absorption costing 吸收成本计算 )R5=GHmL
A (4)account 账户,报表 x
'hUw*
A (5)accounting postulate 会计假设 1zlBkK
A (6)accounting series release 会计公告文件 jgd^{!
A (7)accounting valuation 会计计价 #SIIhpjA(
A (8)account sale 承销清单 Ub| -Q
A (9)accountability concept 经营责任概念 7B8.;0X$W
A (10)accountancy 会计职业 <OA[u-ph%S
A (11)accountant 会计师 Mxk0XFA
A (12)accounting 会计 " UxKG+
A (13)agency cost 代理成本 o}VW%G"
A (14)accounting bases 会计基础 3,$G?auW
A (15)accounting manual 会计手册 z2Kvp"-}
A (16)accounting period 会计期间 c/ s$*"
A (17)accounting policies 会计方针 026
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A (18)accounting rate of return 会计报酬率 ~$:=hT1
A (19)accounting reference date 会计参照日 |"o/GUI~
A (20)accounting reference period 会计参照期间 5dem~YY5
A (21)accrual concept 应计概念 x9B5@2J1
A (22)accrual expenses 应计费用 /IyCvo
A (23)acid test ration 速动比率(酸性测试比率) {Tl |>\[P
A (24)acquisition 购置 8 CN~o|uN
A (25)acquisition accounting 收购会计 J6W
"t
A (26)activity based accounting 作业基础成本计算 =VPJ
m\*V
A (27)adjusting events 调整事项 LG>lj$hO
A (28)administrative expenses 行政管理费 SRBQ"X[M2
A (29)advice note 发货通知 Sz3Tp5b
A (30)amortization 摊销 9&7$oI$!J
A (31)analytical review 分析性检查 U?sio%`(
A (32)annual equivalent cost 年度等量成本法 A.>TD=Nz
A (33)annual report and accounts 年度报告和报表 &<\
i37y
A (34)appraisal cost 检验成本 8@Hl0{q
A (35)appropriation account 盈余分配账户 VT~jgsY
A (36)articles of association 公司章程细则 H6/C7
A (37)assets 资产 O0cKmh6=
A (38)assets cover 资产保障 [|E|(@J
A (39)asset value per share 每股资产价值 `zBQ:_3J_
A (40)associated company 联营公司 HDV
$y=oHh
A (41)attainable standard 可达标准 vivU4:uH3
(cLcY%$
A (42)attributable profit 可归属利润 ~n)<L7
A (43)audit 审计 ,)](h+zl_6
A (44)audit report 审计报告 I@9[
A (45)auditing standards 审计准则 ?)i`)mu'
A (46)authorized share capital 额定股本 t$yt8#Tk
A (47)available hours 可用小时 d-BUdIz
A (48)avoidable costs 可避免成本 [S#QGB19
B (49)back-to-back loan 易币贷款 ^DWhIxBh
B (50)backflush accounting 倒退成本计算 6<N Q/*(/
B (51)bad debts 坏帐 "{Jq6):mp
B (52)bad debts ratio 坏帐比率 3I%F,-r
B (53)bank charges 银行手续费 ;0 No@G;z
B (54)bank overdraft 银行透支 |uRZT3bGyj
B (55)bank reconciliation 银行存款调节表 * M,'F^E2
B (56)bank statement 银行对账单 Wp0L!X=0
B (57)bankruptcy 破产 B9Y*'hmI
B (58)basis of apportionment 分摊基础 6Lhfb\2?
B (59)batch 批量 s!Y`1h{
B (60)batch costing 分批成本计算 !3 j@gi2
B (61)beta factor B(市场)风险因素 >y7|@'V[v0
B (62)bill 账单 jUg.Y98
B (63)bill of exchange 汇票
#:st>V_h
B (64)bill of landing 提单 F4`5z)<*
B (65)bill of materials 用料预计单 ((T0zQ7=
B (66)bill payable 应付票据 TU(w>v
B (67)bill receivable 应收票据 u#s br8Y
B (68)bin card 存货记录卡 SB}0u=5
B (69)bonus 红利 +kN/-UsB
B (70)book-keeping 薄记 Z;4pI@u
B (71)Boston classification 波士顿分类 bL9EX$P
B (72)breakeven chart 保本图 Wo[*P\8
B (73)breakeven point 保本点 xHo
iu$i6
B (74)breaking-down time 复位时间 o6LZ05Z-&
B (75)budget 预算 :SD^?.W\iT
B (76)budget center 预算中心 e+ckn
B (77)budget cost allowance 预算成本折让 ;4]
s P^+
B (78)budget manual 预算手册 ~|t7
B (79)budget period 预算期间 Jx(`.*$
B (80)budgetary control 预算控制 |wYOO(!
B (81)budgeted capacity 预算生产能力 h..D1(M
B (82)burden 制造费用 Z+ ?V10$
B (83)business center 经营中心 3$Y(swc
B (84)business entity 营业个体 @M!WosRk
B (85)business unit 经营单位 %e,X7W`'2
B (86)buy-out management 管理性购买产权 u{S J#3C5
B (87)by-product 副产品 d
5z?QI
C (88)called-up share capital 催缴股本 3+`
<2TP
C (89)capacity 生产能力 *'&mcEpg
C (90)capacity ratios 生产能力比率 j9XRC9
C (91)capital 资本 X;D"}X4(E
C (92)capital assets pricing model资本资产计价模式 Pm*N!:u
C (93)capital commitment 承诺资本 Y
Cbt(nmr
C (94)capital employed 已运用的资本 0-!K@#$>=
C (95)capital expenditure 资本支出 /y~ "n4CK~
C (96)capital expenditureauthorization 资本支出核准 1tMs\e-
C (97)capital expenditure control 资本支出控制 v2tKk^6`(i
C (98)capital expenditure proposal资本支出申请 f3u^:6U~
C (99)capital funding planning 资本基金筹集计划 Mc#w:UH[
C (100)capital gain 资本收益 (&y~\t]H
C (101)capital investment appraisal资本投资评估 O^W.5SaR
C (102)capital maintenance 资本保全 {vL4:K
C (103)capital resource planning 资本资源计划 }VUrn2@-4
C (104)capital surplus 资本盈余 dLq)Z*r
C (105)capital turnover 资本周转率 Hve'Z,X
C (106)card 记录卡 9Nkr=/I"P
C (107)cash 现金 3TS(il9A
C (108)cash account 现金账户 %1Pn;bUU!
C (109)cash book 现金账薄 y:>'1"2`
C (110)cash cow 金牛产品 B]xZ
4Y
C (111)cash flow 现金流量 1aQR9zg%
C (112)cash discounted 现金贴现 .7"]/9oB
C (113)cash flow budget 现金流量预算 SK@%r
C (114)cash flow statement 现金流量表 cGVIO"(VP
C (115)cash ledger 现金分类账 (4WAoye |
C (116)cash limit 现金限额 `l0&,]
C (117)CCA 现时成本会计 4Sq[I
C (118)center 中心 tAM t7p-
C (119)changeover time 变更时间 x?unE@?\S
C (120)chartered entity 特许经济个体 bQ3EBJT{P
C (121)cheque 支票 p[zKc2 TPk
C (122)cheque register 支票登记薄 37SbF,G
C (123)coin analysis 零钱分类 E>}
(r%B
C (124)classification 分类 GQP2-cSZ
C (125)clock card 工时卡 2zz7/]?Q
C (126)code 代码 c[I4'x
C (127)commitment accounting 承诺确认会计 e/p 2| 4;
C (128)common cost 共同成本 N5SePA\ ,?
C (129)company limited byguarantee 有限担保责任公司 ^=lh|C\#
C (130)company limited shares 股份有限公司 A=z+@b6
C (131)competitive position 竞争能力状况 `~hB-Z5dI
C (132)concept 概念 N`JkEd7TT
C (133)conglomerate 跨行业企业 88GS Bg:YH
C (134)consistency concept 一致性概念 /2n-q_
C (135)consolidated accounts 合并报表 0E5"}8
C (136)consolidation accounting 合并会计 5ZX P$.
C (137)consortium 财团 'fqX^v5n
C (138)contingency plan 应急计划 qkEre
C (139)contingent liabilities 或有负债 ]hPu
C (140)continuous operation 连续生产 /g_cz&luR
C (141)contra 抵消 b
AsoIra
C (142)contract cost 合同成本 _=wu>h&7
C (143)contract costing 合同成本计算 Lcx)wof
C (144)contribution 贡献毛益 41S.&-u
C (145)contribution centre 贡献中心 '>wr_
f
C (146)contribution chart 贡献图 #'@pL0dj
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 tLz,t&h
C (148)contribution to salesration 贡献毛益对销售比率 sr=~Uq{g
C (149)control 控制 <;R}dlBASW
C (150)control account 控制帐户 9uNkd2#
C (151)control limits 控制限度 z;dFS
C (152)controllability concept 可控制概念 \x,q(npHi
C (153)controllable cost 可控制成本 =Z3{6y}3p
C (154)conversion cost 加工成本 <yw6Om:n<
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 G=.vo3
C (156)corporate appraisal 公司评估 cQ?eL,z
C (157)corporate planning 公司计划 _>G.
C (158)corporate social reporting 公司社会报告 gB;5&;T:
C (159)corporation 股份公司 90
7N;r
C (160)cost 成本 8$+mST'4N
C (161)cost account 成本帐户 g p2S
C (162)cost accounting 成本会计 )nK-39,G
C (163)cost accounting manual 成本手册 -/y]'_a
C (164)cost accounts calendar 成本报表的日历时间 %a_ rYrL
C (165)cost adjustment 成本调整 rW8.bMmM
C (166)cost allocation 成本分配 sUCI+)cM3
C (167)cost apportionment 成本分摊 $y0[AB|V
C (168)cost attribution 成本归属 /Vg=+FEO
C (169)cost audit 成本审计 |B<;4ISaRI
C (170)cost behaviour 成本性态 vpS
&w
C (171)cost benefit analysis 成本效益分析 /f5*KRM
C (172)cost center 成本中心 bp>-{Nv
C (173)cost driver 成本动因