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注会《审计》英语常用词汇 k
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1.audit 审计 2 ( I4h[
2.attestation 鉴证 :+w6
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3.credibility 可信赖程度 ,cS_687o
4.audit of financial statements 财务报表审计 cL%"AVsj
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5.agreed-upon procedures 执行商定程序 v>nBdpjXh
6.high levels of assurance 高水平保证 ~xDu2-5
7.compilation 编制 G=gU|& (
8.reliability 可靠性 Gj%q:[r
9.relevance 相关性 m<k6oev$
10.professional skepticism 职业谨慎 \M|:EG%
11.objectivity 客观性 Tb;,t=;u
12. professional competence 专业胜任能力 gMZ+kP`
13.Senior/CPA-in-charge 项目经理 !%t2ZQJq
14.audit engagement letter 业务约定书 F&+qd`8J
15.recurring audit 连续审计 WI*CuJU<zJ
16.the client 委托人 ,uNJz -B8
17.change CPA 更换注册会计师 O&y`:#
18.the existing CPA 现任注册会计师 j+3rS
19.the successor CPA 后任注册会计师 oclU)f.,
20.the preceding CPA前任注册会计师 ]9_}S
21.issue the audit report 出具审计报告 O^6anUV0
22.expert 专家 =-r); d
23.the board of directors 董事会 j_h:_D4
24.knowledge of the entity‘ s business 了解被审计单位情况 OAiv3"p
25.assess material misstatement risks评估重大错报风险 UU[z\^w| E
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 imzPVGCD{
27.a general knowledge of —— 初步了解―――的情况 -&]!ig5v
28.a more knowledge of—— 进一步了解的情况 !J!&JQ|
29.the prior year‘s working papers 以前年度工作底稿 %\|{_]h}y
30.minutes of meeting 会议纪要 .m\0<8C
31.business risks 经营风险 KZ#\ >
32.appropriateness 适当性 E8R;S}PA
33.accounting estimate 会计估计 ;PMh>ZE`
34.management representations 管理层声明 /NiD#s0t
35.going concern assumption 持续经营假设 S3WUccv
36.audit plan 审计计划 q
&{<HcP
37.significant audit areas 重点审计领域 _/%,cYVc8!
38.error 错误 eV(9I v[
39.fraud舞弊 KUm?gFh
40.modified or additional procedures 修改或追加审计程序 lsOfpJ
41.misappropriation of assets 侵占资产 4 83rU
42.transactions without substance 虚假交易 wYV>Qd
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43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 T*=*$%
45.materialiy 重要性 vp*+Ckd
46.exceed the materiality level 超过重要性水平 R?9x!@BV
47.approach the materiality level 接近重要性水平 FINHO058^Y
48.an acceptably low level 可接受水平 ,=[%#gS
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Ks6\lpr
50.misstatements or omissions 错报或漏报 N]|>\
51.aggregate 总计 gVR]z9
52.subsequent events 期后事项 yf8kBT:&S
53.adjust the financial statements 调整财务报表 >}O}~$o
54.perform additional audit procedures 实施追加的审计程序 mK"s*tD
55.audit risk 审计风险 wD{c$TJ?{F
56.detection risk 检查风险 ~7*2
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57.inappropriate audit opinion 不适当的审计意见 Q@NFfJJ
58.material misstatement 重大的错报 >
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59.tolerable misstatement 可容忍错报 0x]?rd+q8Q
60.the acceptable level of detection risk 可接受的检查风险 Vq{3:QBR
61.assessed level of material misstatement risk 重大错报风险的评估水平 *W^ZXhrZ
62.simall business 小规模企业 uZJfIC<>
63.accounting system 会计系统 ysp`(n=
64.test of control 控制测试 MpZ\j
65.walk-through test 穿行测试 Qe ip h
66.communication 沟通 /T(9:1/G
67.flow chart 流程图 +
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68.reperformance of internal control 重新执行 w=rD8@
69.audit evidence 审计证据 kL0K[O
70.substantive procedures 实质性程序 CAs:>s
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71.assertions 认定 sO6=w%l^
72.esistence 存在 LfFXYX^
73.occurrence 发生 fbbbTZy
74.completeness 完整性 2ag8?#
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 i 61k
77.cutoff 截止 : N$-SV
78.accuracy 准确性 PRTjXq6)5
79.classification 分类 hEsiAbTyF
80.inspection 检查 ,#&7+e!]>P
81.supervision of counting 监盘 5~ :/%+F0=
82.observation 观察 9jEH"`qqk
83.confirmation 函证 rZaO^}u]
84.computation 计算 N1Ag.
85.analytical procedures 分析程序 S**eI<QFSk
86.vouch 核对 <EN9s
87.trace 追查 {A:uy
88.audit sampling 审计抽样 ,bdjk(
89.error 误差 _(kaa WJ
90.expected error 预期误差 Cgh84
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91.population 总体 15<? [`:6
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 \P?X`]NwnO
94.sampling unit 抽样单位 ';/J-l/SE
95.statistical sampling 统计抽样 ozRTY9S
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96.tolerable error 可容忍误差 bD:0k.`
97.the risk of under reliance 信赖不足风险 'EAskA]*
98.the risk of over reliance 信赖过度风险 }P
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99.the risk of incorrect rejection 误拒风险 ZqVbNIY
100. the risk of incorrect acceptance 误受风险 n%J=!z3
101.working trial balance 试算平衡表 H%>4z3n
102.index and cross-referencing 索引和交叉索引 %sr- xE
103.cash receipt 现金收入 NBc^(F
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104.cash disbursement 现金支出 KBN% TqH|
105.bank statement 银行对账单 # Q^".#
106.bank reconciliation 银行存款余额调节表 $%cc[[/U
107.balance sheet date 资产负债表日 c8JW]A`9b)
108.net realizable value 可变现净值 c!4F0(n4
109.storeroom 仓库 o"
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110.sale invoice 销售发票 GN(<$,~g
111.price list 价目表 `9J9[!+!`
112.positive confirmation request 积极式询证函 A:r?#7 Ma
113.negative confirmation request 消极式询证函 CG=c@-"n/
114.purchase requisition 请购单 bh
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115.receiving report 验收报告 :Tg+)c Z
116.gross margin 毛利 cA
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117.manufacturing overhead 制造费用 _q27
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118.material requisition 领料单 uD&B{c+a
119.inventory-taking 存货盘点 Kg$RT?q-C6
120.bond certificate 债券 V >'
121.stock certificate 股票 Z,38eQpM
122.audit report 审计报告 2Kz+COP+
123.entity 被审计单位 x 6`!
124.addressee of the audit report 审计报告的收件人 A>yU0\A
125.unqualified opinion 无保留意见 :/;/mHG]
126.qualified opinion 保留意见 \% =\4%:
127.disclaimer of opinion 无法表示意见 `NsjtT'_
128.adverse opinion 否定意见 E6A"Xo
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A (1)ABC 作业基础成本计算 RU:Rt'
A (2)absorbed overhead 已吸收制造费用 y!77gx?-
A (3)absorption costing 吸收成本计算 xLz=)k[''
A (4)account 账户,报表 (hzN(Dh
A (5)accounting postulate 会计假设 Yv;s3>r
A (6)accounting series release 会计公告文件 LSJ?;Zg(=z
A (7)accounting valuation 会计计价 6@J=n@J$p
A (8)account sale 承销清单 c0@8KW[,
A (9)accountability concept 经营责任概念 ~.m<`~u
A (10)accountancy 会计职业 m.e]tTe
A (11)accountant 会计师 pS
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A (12)accounting 会计 0Z9DewwP
A (13)agency cost 代理成本 =^nb+}Nz(
A (14)accounting bases 会计基础 +J X;T(T
A (15)accounting manual 会计手册 RP&bb{Y
A (16)accounting period 会计期间 `Z?wj@H1`
A (17)accounting policies 会计方针 &N|$G
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A (18)accounting rate of return 会计报酬率 $RaN@& Wm
A (19)accounting reference date 会计参照日 :o'XE|N
A (20)accounting reference period 会计参照期间 6Dq4Q|C
A (21)accrual concept 应计概念
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A (22)accrual expenses 应计费用 n{;j
A (23)acid test ration 速动比率(酸性测试比率) W_\zx<m
A (24)acquisition 购置 <$(B [T
A (25)acquisition accounting 收购会计 _IDZ.\'>$
A (26)activity based accounting 作业基础成本计算 1sQIfX#2f
A (27)adjusting events 调整事项 !+T1kMP+l
A (28)administrative expenses 行政管理费 BX@Iq
A (29)advice note 发货通知 N
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A (30)amortization 摊销 RdTM5ANT
A (31)analytical review 分析性检查 a:h<M^n049
A (32)annual equivalent cost 年度等量成本法 p
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A (33)annual report and accounts 年度报告和报表 S\k <
A (34)appraisal cost 检验成本 e#(Ck{e
A (35)appropriation account 盈余分配账户 %BqaVOKJ"f
A (36)articles of association 公司章程细则 :HkBP90o
A (37)assets 资产 7RAB"T;?Q
A (38)assets cover 资产保障 n+~Dc[
A (39)asset value per share 每股资产价值 g`7XE
A (40)associated company 联营公司 XIeLu"TSL
A (41)attainable standard 可达标准 q+
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A (42)attributable profit 可归属利润 1o_kY"D<
A (43)audit 审计 `FP?9R6Y
A (44)audit report 审计报告 'rD6MY
A (45)auditing standards 审计准则 O !L`0
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A (46)authorized share capital 额定股本 +L(amq;S
A (47)available hours 可用小时 n_8[bkbi
A (48)avoidable costs 可避免成本 /0h
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B (49)back-to-back loan 易币贷款 kNEEu
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B (50)backflush accounting 倒退成本计算 b'H'QY
B (51)bad debts 坏帐 ?Ec9rM\ze
B (52)bad debts ratio 坏帐比率 N%y i4
B (53)bank charges 银行手续费 U@lc1#
B (54)bank overdraft 银行透支 H"C'<(4*\
B (55)bank reconciliation 银行存款调节表 +]db-
B (56)bank statement 银行对账单 mP(3[a_Q
B (57)bankruptcy 破产 <qCa9@Ea
B (58)basis of apportionment 分摊基础 yVd^A2
B (59)batch 批量 n/H
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B (60)batch costing 分批成本计算 5gszAvOO
B (61)beta factor B(市场)风险因素 :$ 5A3i
B (62)bill 账单 GP|=4T}Bf
B (63)bill of exchange 汇票 h~MV=7
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B (64)bill of landing 提单 ${+u-Wfau
B (65)bill of materials 用料预计单 .1x04Np!
B (66)bill payable 应付票据 ])x1MmRg\
B (67)bill receivable 应收票据 n\#YGL<n
B (68)bin card 存货记录卡 THA9OXP
B (69)bonus 红利 !QUY (
B (70)book-keeping 薄记 (J
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B (71)Boston classification 波士顿分类 ~}/Dl#9R!
B (72)breakeven chart 保本图 Pf?kNJ*Tv)
B (73)breakeven point 保本点 =BsV`p7rU
B (74)breaking-down time 复位时间
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B (75)budget 预算 +8=$-E=
B (76)budget center 预算中心 p|4qkJK8
B (77)budget cost allowance 预算成本折让 Y
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B (78)budget manual 预算手册 ,w
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B (79)budget period 预算期间 g|=_@
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B (80)budgetary control 预算控制 R#(0C(FI^
B (81)budgeted capacity 预算生产能力 .=_p6_G
B (82)burden 制造费用 o<2GtF1"o
B (83)business center 经营中心 0ju1>.p
B (84)business entity 营业个体 q>q:ZV
B (85)business unit 经营单位 *OVB;]D3+
B (86)buy-out management 管理性购买产权 <3YZ0f f>
B (87)by-product 副产品 #c!:&9oU
C (88)called-up share capital 催缴股本 :NzJvI<
C (89)capacity 生产能力 s>rR\`
C (90)capacity ratios 生产能力比率 LzygupxY!
C (91)capital 资本 lG*Rw-?a
C (92)capital assets pricing model资本资产计价模式 &[.5@sv
C (93)capital commitment 承诺资本 gU9{~-9}
C (94)capital employed 已运用的资本 ZTC>Ufu2!
C (95)capital expenditure 资本支出 z*Sm5i&)_q
C (96)capital expenditureauthorization 资本支出核准 b^Hrzn
C (97)capital expenditure control 资本支出控制 [;E%o^/^
C (98)capital expenditure proposal资本支出申请 vG&
>-Z
C (99)capital funding planning 资本基金筹集计划 W<Uu.Y{sG
C (100)capital gain 资本收益 FR(W.5[
C (101)capital investment appraisal资本投资评估 2`yhxO
C (102)capital maintenance 资本保全 BT_]=
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C (103)capital resource planning 资本资源计划 f
J,N.O+9E
C (104)capital surplus 资本盈余 rvA>khu0/
C (105)capital turnover 资本周转率 h#rP]o@
C (106)card 记录卡 .@dC]$2=
C (107)cash 现金 BEZ~<E&0H
C (108)cash account 现金账户 !Jg;%%E3:i
C (109)cash book 现金账薄 )!y>2$20 r
C (110)cash cow 金牛产品 ^({
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C (111)cash flow 现金流量 a"~o'W7
C (112)cash discounted 现金贴现 T.q2tC[bR
C (113)cash flow budget 现金流量预算 Q&m85'r5X
C (114)cash flow statement 现金流量表 Re%[t9F&
C (115)cash ledger 现金分类账 vr!J3H f
C (116)cash limit 现金限额 [f6uwp
C (117)CCA 现时成本会计 5'lVh/
C (118)center 中心 ,'NasL8?We
C (119)changeover time 变更时间 iT@`dEZ.
C (120)chartered entity 特许经济个体 CjdM*#9lW
C (121)cheque 支票 tMr7
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C (122)cheque register 支票登记薄 Z\$HgG
C (123)coin analysis 零钱分类 ];r!
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C (124)classification 分类 0SpB2>_
C (125)clock card 工时卡 }A9#3Y|F
C (126)code 代码 jiI=tg;
C (127)commitment accounting 承诺确认会计 LS@TTiN
C (128)common cost 共同成本 *miG<
C (129)company limited byguarantee 有限担保责任公司 VA/2$5Wu
C (130)company limited shares 股份有限公司 O5dS$[`j\p
C (131)competitive position 竞争能力状况 6fwNlC/9
C (132)concept 概念 yUoR6w
C (133)conglomerate 跨行业企业 2Gyq40
C (134)consistency concept 一致性概念 NW|B|kc
C (135)consolidated accounts 合并报表 u ExLj6
C (136)consolidation accounting 合并会计 v|?@k^Ms
C (137)consortium 财团 N#w5}It
C (138)contingency plan 应急计划 "tCI_
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C (139)contingent liabilities 或有负债 tZxx#v`
C (140)continuous operation 连续生产 6#w>6g4V~R
C (141)contra 抵消
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C (142)contract cost 合同成本 , 3R=8
C (143)contract costing 合同成本计算 X<ex
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C (144)contribution 贡献毛益 2j\_svw'
C (145)contribution centre 贡献中心 <J%qzt}
C (146)contribution chart 贡献图 .=y=Fv6X
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ,f03TBD}
C (148)contribution to salesration 贡献毛益对销售比率 o'Bd. B
C (149)control 控制 iUKjCq02
C (150)control account 控制帐户 OjU{r N*
C (151)control limits 控制限度 #%,X),%-
C (152)controllability concept 可控制概念 gt4GN`-k
C (153)controllable cost 可控制成本 VO#rJ1J
C (154)conversion cost 加工成本 o.s'0xP]
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ZbRRDXk!
C (156)corporate appraisal 公司评估 O{ :{P5
C (157)corporate planning 公司计划 goM;Pf
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C (158)corporate social reporting 公司社会报告 B<W}:>3
C (159)corporation 股份公司 hzD)yf
C (160)cost 成本 L
K&c~
Uy
C (161)cost account 成本帐户 b1xE;0uR
C (162)cost accounting 成本会计 2OG/0cP
C (163)cost accounting manual 成本手册 3=S|U,
C (164)cost accounts calendar 成本报表的日历时间 ^&
3vGu9
C (165)cost adjustment 成本调整 *0U#Z]t
C (166)cost allocation 成本分配 b"g^Jm! j
C (167)cost apportionment 成本分摊 0%xk tf
C (168)cost attribution 成本归属 V[ UOlJ
C (169)cost audit 成本审计 32GI+NN
C (170)cost behaviour 成本性态 %PW-E($o<
C (171)cost benefit analysis 成本效益分析 b[vE!lJEq
C (172)cost center 成本中心 -]EL|_;
C (173)cost driver 成本动因