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注会《审计》英语常用词汇 /L^pU-}Z0
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1.audit 审计 r$WBEt,B
2.attestation 鉴证 ?)V|L~/
3.credibility 可信赖程度 {YMO8
4.audit of financial statements 财务报表审计 }/J<#}t
5.agreed-upon procedures 执行商定程序 YMr2Dv\y
6.high levels of assurance 高水平保证 4`zK`bRcK#
7.compilation 编制 8k9Yoht
8.reliability 可靠性 ln*jak RrC
9.relevance 相关性 sDl@
10.professional skepticism 职业谨慎 34c+70x7
11.objectivity 客观性 !$pnE:K
12. professional competence 专业胜任能力 a%*W(
4=Y
13.Senior/CPA-in-charge 项目经理 hEMS
14.audit engagement letter 业务约定书 kHz?vVE/l
15.recurring audit 连续审计 JJ4w]Dd4
16.the client 委托人 /C6$B)w_*{
17.change CPA 更换注册会计师 6(8zt"E
18.the existing CPA 现任注册会计师 {&uN q^Ch
19.the successor CPA 后任注册会计师 z*e`2n#\
20.the preceding CPA前任注册会计师 `;)op3A'
21.issue the audit report 出具审计报告 )~be<G( a
22.expert 专家 #&,~5
23.the board of directors 董事会 7 0Wy]8<P
24.knowledge of the entity‘ s business 了解被审计单位情况 Oh;V%G
25.assess material misstatement risks评估重大错报风险 Iylf
MwLC
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 AYsiaSTRqW
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 %(A@=0r#
29.the prior year‘s working papers 以前年度工作底稿 Pj^O8
30.minutes of meeting 会议纪要 _jM+;=f
31.business risks 经营风险 @pN6uDD}R
32.appropriateness 适当性
nj=nSD
33.accounting estimate 会计估计 *0/%R{+S
34.management representations 管理层声明 F@<^
35.going concern assumption 持续经营假设 \2[sUY<W
36.audit plan 审计计划 6QePrf
37.significant audit areas 重点审计领域 4vyJ<b
38.error 错误 _#y=T20'3
39.fraud舞弊 N[&(e
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40.modified or additional procedures 修改或追加审计程序 icN#8\E
41.misappropriation of assets 侵占资产 iJSyi;l|
42.transactions without substance 虚假交易 f{+X0Oj
43.unusual pressures 异常压力 p+}eP|N
44.the suspected noncompliance 涉嫌存在违法行为 6yK"g7
45.materialiy 重要性 A\-r%&.
46.exceed the materiality level 超过重要性水平 $D;-;5[-/r
47.approach the materiality level 接近重要性水平 bo[[<j!"I
48.an acceptably low level 可接受水平 .6A{
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层
LX</xI08W
50.misstatements or omissions 错报或漏报 M9Qx F
51.aggregate 总计 e$N1m:1*
52.subsequent events 期后事项 l
9bg
53.adjust the financial statements 调整财务报表 ^~W s4[Guo
54.perform additional audit procedures 实施追加的审计程序 rqEP!S^
55.audit risk 审计风险 4?Qc&e{5
56.detection risk 检查风险 g-<[* nF
57.inappropriate audit opinion 不适当的审计意见 8X)1bNGqhe
58.material misstatement 重大的错报 TlpQ9T
59.tolerable misstatement 可容忍错报 bYwe/sR
60.the acceptable level of detection risk 可接受的检查风险 ,B$e'KQ
61.assessed level of material misstatement risk 重大错报风险的评估水平 %B(E;t63W
62.simall business 小规模企业 ]~7xq)28
63.accounting system 会计系统 r<pt_Cd
64.test of control 控制测试
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65.walk-through test 穿行测试 +t}<e(
66.communication 沟通 i+~H~k}"X
67.flow chart 流程图 `3L?x8g
68.reperformance of internal control 重新执行 ^3ysY24 Q
69.audit evidence 审计证据 :tp{(MF
70.substantive procedures 实质性程序 gs
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71.assertions 认定 W <M\b#
72.esistence 存在 &?M'(` ~
73.occurrence 发生 m_b_)/
74.completeness 完整性 EHda
75.rights and obligations 权利和义务 S<>u
76.valuation and allocation 计价和分摊 hEAP,)>F
77.cutoff 截止 ^K[[:7Aem
78.accuracy 准确性 %kL]-Z
79.classification 分类 28O 3N;a
80.inspection 检查 vnH[D)`@
81.supervision of counting 监盘 dwz{Yw(
82.observation 观察 L87=*_!B;
83.confirmation 函证 m-'+)lB
84.computation 计算 {oRR]>
85.analytical procedures 分析程序 X_#,5t=7
86.vouch 核对 g&O!w!T
87.trace 追查 {%QWv%|
88.audit sampling 审计抽样 2x:aMWh
89.error 误差 @.l?V6g9T
90.expected error 预期误差 ^vc#)tm5p
91.population 总体 M(.Up
92.sampling risk 抽样风险 J4jL%5t
93.non- sampling risk 非抽样风险 (z^987G
94.sampling unit 抽样单位 aKw7m={
95.statistical sampling 统计抽样 *.zC 9Y,
96.tolerable error 可容忍误差 dgW/
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97.the risk of under reliance 信赖不足风险 Bu#\W
98.the risk of over reliance 信赖过度风险 %-3wR@
99.the risk of incorrect rejection 误拒风险 no8FSqLUS~
100. the risk of incorrect acceptance 误受风险 hA387?
101.working trial balance 试算平衡表 7r$'2">K(
102.index and cross-referencing 索引和交叉索引 rNeSg=j
103.cash receipt 现金收入 ]`\~(*;[W9
104.cash disbursement 现金支出 h;t5v6["
105.bank statement 银行对账单 UE
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106.bank reconciliation 银行存款余额调节表 >?ckBU9
107.balance sheet date 资产负债表日 GKf%dKL
108.net realizable value 可变现净值 =R0#WMf$@
109.storeroom 仓库 LAv!s/ O$=
110.sale invoice 销售发票 |"k+j_/+
111.price list 价目表 e18}`<tW-
112.positive confirmation request 积极式询证函 FWuk@t[<O
113.negative confirmation request 消极式询证函 nHIW_+<Mf
114.purchase requisition 请购单
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115.receiving report 验收报告 j/w*2+&v
116.gross margin 毛利 CO"Nv
117.manufacturing overhead 制造费用 UYsyVY`Fm|
118.material requisition 领料单 )r6d3-p1
119.inventory-taking 存货盘点 !z?;L_Lb
120.bond certificate 债券 NZt
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121.stock certificate 股票 +{@hD+
122.audit report 审计报告 7A4_b8
123.entity 被审计单位 n]snD1?KX
124.addressee of the audit report 审计报告的收件人 ~\[\S!"
125.unqualified opinion 无保留意见 zn/b\X/
126.qualified opinion 保留意见 @M8vPH
127.disclaimer of opinion 无法表示意见 _sC
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128.adverse opinion 否定意见 Gcd'- 1
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A (1)ABC 作业基础成本计算 Oh/2$72
A (2)absorbed overhead 已吸收制造费用 dnstm@0k
A (3)absorption costing 吸收成本计算 Bey|f/
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A (4)account 账户,报表 p
$zj2W+sN
A (5)accounting postulate 会计假设 .dl4f"k
A (6)accounting series release 会计公告文件 SMbhJ}\O
A (7)accounting valuation 会计计价 *N3X"2X:
A (8)account sale 承销清单 Qj(|uGqm3
A (9)accountability concept 经营责任概念 46M?Gfd,X
A (10)accountancy 会计职业 ~{f[X3m^
A (11)accountant 会计师 ,|Lf6k
A (12)accounting 会计 1bpjj'2%x
A (13)agency cost 代理成本 b%D}mxbS
A (14)accounting bases 会计基础 A<P rsk!
A (15)accounting manual 会计手册 l|'{Cb
A (16)accounting period 会计期间 !;COFR
A (17)accounting policies 会计方针 Yb Dz{m
A (18)accounting rate of return 会计报酬率 0Nq6>^
%
A (19)accounting reference date 会计参照日 +oR wXO3W
A (20)accounting reference period 会计参照期间 U+'h~P'4
A (21)accrual concept 应计概念 _Sn7z?
A (22)accrual expenses 应计费用 q5u"v
A (23)acid test ration 速动比率(酸性测试比率) oO~LiK>
A (24)acquisition 购置 3Fl
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A (25)acquisition accounting 收购会计 5_= HtM[v]
A (26)activity based accounting 作业基础成本计算 6qkMB|@Ix
A (27)adjusting events 调整事项 H?W8_XiN
A (28)administrative expenses 行政管理费 _!?iiO
A (29)advice note 发货通知 :
/941?%M
A (30)amortization 摊销 UsBtk
A (31)analytical review 分析性检查 ?(P3ZTk?.
A (32)annual equivalent cost 年度等量成本法 G$!JJ.
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A (33)annual report and accounts 年度报告和报表 ^Yu%JCN8g
A (34)appraisal cost 检验成本 3v7*@(y
A (35)appropriation account 盈余分配账户 Cz]NSG 5
A (36)articles of association 公司章程细则 Hv.nO-c
A (37)assets 资产 MNZD-[
A (38)assets cover 资产保障 |XoW
Z,K
A (39)asset value per share 每股资产价值 k\`~v$R3
A (40)associated company 联营公司 )TV{n#n
A (41)attainable standard 可达标准 X!ad~bt
B|(M xR6m
A (42)attributable profit 可归属利润 \oc*
A (43)audit 审计 .iXIoka
A (44)audit report 审计报告 (_$'e%G0
A (45)auditing standards 审计准则 2fv`O
A (46)authorized share capital 额定股本 1.y|bB+kB
A (47)available hours 可用小时 [
#1<W`95
A (48)avoidable costs 可避免成本 s6| S#
B (49)back-to-back loan 易币贷款 P<{N)H 2r
B (50)backflush accounting 倒退成本计算 <u%&@G$F>
B (51)bad debts 坏帐 BA t0YE`-,
B (52)bad debts ratio 坏帐比率 v6q oH)n
B (53)bank charges 银行手续费 -OPJB:7Z
B (54)bank overdraft 银行透支
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B (55)bank reconciliation 银行存款调节表 u?+i5=N9{
B (56)bank statement 银行对账单 >V1v.JH
B (57)bankruptcy 破产 {e'V^l.v
B (58)basis of apportionment 分摊基础 |H7f@b]Sk
B (59)batch 批量 F;;\I
B (60)batch costing 分批成本计算 T0=%RID%=
B (61)beta factor B(市场)风险因素 oUG!=.1}K5
B (62)bill 账单 SWrP0Qjc
B (63)bill of exchange 汇票 POtwT">z
B (64)bill of landing 提单 @XRN#_{
B (65)bill of materials 用料预计单 B6gn(w3
B (66)bill payable 应付票据 smTPca)7s
B (67)bill receivable 应收票据 HE0@`(mCpa
B (68)bin card 存货记录卡 U#=5HzE
B (69)bonus 红利 <W<>=vDzyE
B (70)book-keeping 薄记 8%W(",nd
B (71)Boston classification 波士顿分类 (viGL|Ogn
B (72)breakeven chart 保本图 Y ~%9TC
B (73)breakeven point 保本点 |E#+X
B (74)breaking-down time 复位时间 C`LHFqv
B (75)budget 预算 q"O4}4`
B (76)budget center 预算中心 (h3f$
B (77)budget cost allowance 预算成本折让 eW>Y*l%B
B (78)budget manual 预算手册 "fTW2D74
B (79)budget period 预算期间 OELh6R
B (80)budgetary control 预算控制 \Q m1+tg
B (81)budgeted capacity 预算生产能力 6)_svtg
B (82)burden 制造费用 x%d\}%]
B (83)business center 经营中心 #2qDn^s
B (84)business entity 营业个体 ]
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B (85)business unit 经营单位 1o*eu&@
B (86)buy-out management 管理性购买产权 [@LA<Z_
B (87)by-product 副产品 ;#jE??E/:
C (88)called-up share capital 催缴股本
ndCH
Whi
C (89)capacity 生产能力 X zF-g*e
C (90)capacity ratios 生产能力比率 yRF
%SWO
C (91)capital 资本 y6C3u5`
C (92)capital assets pricing model资本资产计价模式 y.PsC '
C (93)capital commitment 承诺资本 U&}v1wdZ3
C (94)capital employed 已运用的资本 4gkaCk{]
C (95)capital expenditure 资本支出 }cPH}[$zF
C (96)capital expenditureauthorization 资本支出核准 7)U08"
C (97)capital expenditure control 资本支出控制 2LqJ.HH
C (98)capital expenditure proposal资本支出申请 mufJ@Y S#
C (99)capital funding planning 资本基金筹集计划 /3`(Ki{
Q
C (100)capital gain 资本收益 ,/uVq G
C (101)capital investment appraisal资本投资评估 v3q.,I_
C (102)capital maintenance 资本保全 z&a>cjt_;
C (103)capital resource planning 资本资源计划 C@#KZ`c)
C (104)capital surplus 资本盈余 }mx>3G{d
C (105)capital turnover 资本周转率 8,DY0PGP
C (106)card 记录卡 JsZLBq*lP
C (107)cash 现金 }Jr!aM'
C (108)cash account 现金账户 6*uWRjt
C (109)cash book 现金账薄 T}55ZpSC&
C (110)cash cow 金牛产品 M8p6f)l3
C (111)cash flow 现金流量 6myF!
H=
C (112)cash discounted 现金贴现 41Nm+$m
C (113)cash flow budget 现金流量预算 {dF_=`.
C (114)cash flow statement 现金流量表 ) ]
C"r_
C (115)cash ledger 现金分类账 94CHxv
C (116)cash limit 现金限额 "1iLfQ
C (117)CCA 现时成本会计 KdTDBC
C (118)center 中心 6PyODW;R/5
C (119)changeover time 变更时间 &4R-5i2a
C (120)chartered entity 特许经济个体 h:3^FV
C (121)cheque 支票 r-aCa/4y!
C (122)cheque register 支票登记薄 @?!&M c2
C (123)coin analysis 零钱分类 L $ki>._i\
C (124)classification 分类 u>y/<9]q8
C (125)clock card 工时卡 s-"oT=
C (126)code 代码 OKO+(>AQ
C (127)commitment accounting 承诺确认会计 Ak'=/`+ p
C (128)common cost 共同成本 |iLf;8_:
C (129)company limited byguarantee 有限担保责任公司 aSVR+of
C (130)company limited shares 股份有限公司 E# UAC2Q
C (131)competitive position 竞争能力状况 %~$coZY^
C (132)concept 概念 &RL
j^A!
C (133)conglomerate 跨行业企业 "eb+O
C (134)consistency concept 一致性概念 'i5,2vT0
C (135)consolidated accounts 合并报表 |ycN)zuE
C (136)consolidation accounting 合并会计 WLkfo
6Nw
C (137)consortium 财团 PC55A1(T
C (138)contingency plan 应急计划 C=zc6C,
C (139)contingent liabilities 或有负债 +F@ZVMp
C (140)continuous operation 连续生产 cI/Puh^3
C (141)contra 抵消 $z[r(a^a
C (142)contract cost 合同成本 n{8v^x
C (143)contract costing 合同成本计算 X*QQVj
C (144)contribution 贡献毛益 N`xXH
C (145)contribution centre 贡献中心 ^9`S`Bhp
C (146)contribution chart 贡献图 U3OXO1
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 dm`:']?
C (148)contribution to salesration 贡献毛益对销售比率 <[Y@
<
C (149)control 控制 u|EHe"V"
C (150)control account 控制帐户 7S.E,\Tws
C (151)control limits 控制限度 \F5d
p
C (152)controllability concept 可控制概念 ;/s##7qf
C (153)controllable cost 可控制成本 <R.Ipyt.
C (154)conversion cost 加工成本 7:Be.(a
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ^"!)p2=
C (156)corporate appraisal 公司评估 ^w6~?'}
C (157)corporate planning 公司计划 >m'n#=yap
C (158)corporate social reporting 公司社会报告 0Ma3
C (159)corporation 股份公司 }F=lG -x
C (160)cost 成本 =Eb4Iyz
C (161)cost account 成本帐户 =Yt)b/0b9
C (162)cost accounting 成本会计 rOA{8)jIa*
C (163)cost accounting manual 成本手册 ee\xj$,
C (164)cost accounts calendar 成本报表的日历时间 .0b4"0~T6
C (165)cost adjustment 成本调整 ;oGpB#[zO
C (166)cost allocation 成本分配 YX{c06BHs
C (167)cost apportionment 成本分摊 >4iVVs
C (168)cost attribution 成本归属 aYrbB#
C (169)cost audit 成本审计 K1
_#Jhz
C (170)cost behaviour 成本性态 D\-D~G]x
C (171)cost benefit analysis 成本效益分析 K!
jMW
C (172)cost center 成本中心 lSK<LytB
C (173)cost driver 成本动因