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注会《审计》英语常用词汇 z<c%Xl\$%
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1.audit 审计 08TeGUjJ
2.attestation 鉴证 ^$I8ga
3.credibility 可信赖程度 QFtf.")[.
4.audit of financial statements 财务报表审计 ^<VJ8jk<
5.agreed-upon procedures 执行商定程序 da/Tms`T
6.high levels of assurance 高水平保证 Lradyo44u\
7.compilation 编制
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8.reliability 可靠性 C[xY 0<^B
9.relevance 相关性 ,=@%XMS
10.professional skepticism 职业谨慎 FELDz7DYya
11.objectivity 客观性 .!pr0/9B
12. professional competence 专业胜任能力 $|V@3`0
13.Senior/CPA-in-charge 项目经理 m=hUHA,p4
14.audit engagement letter 业务约定书 ^Voi4;
15.recurring audit 连续审计 P@wu k1
16.the client 委托人 %P2l@}?a
17.change CPA 更换注册会计师 ]'iOV-2^'
18.the existing CPA 现任注册会计师 j aEUz5
19.the successor CPA 后任注册会计师 Y 3 QrD&V
20.the preceding CPA前任注册会计师 Z/f%$~Ch
21.issue the audit report 出具审计报告 RU_wr<
22.expert 专家 t/57LjV
23.the board of directors 董事会 (:P-ef$]C
24.knowledge of the entity‘ s business 了解被审计单位情况 7(S66
25.assess material misstatement risks评估重大错报风险 \_w>I_=F
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 %H AforH
27.a general knowledge of —— 初步了解―――的情况 /5$;W'I
28.a more knowledge of—— 进一步了解的情况 >3MzsAH\
29.the prior year‘s working papers 以前年度工作底稿 p9`!.~[
30.minutes of meeting 会议纪要 &x YO6_.
31.business risks 经营风险 cfP9b8J
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32.appropriateness 适当性 4{rqGC/
33.accounting estimate 会计估计 ~
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34.management representations 管理层声明 'fIoN%
35.going concern assumption 持续经营假设 +M=`3jioL
36.audit plan 审计计划 8h%oJ4da
37.significant audit areas 重点审计领域 7a_tT;f;
38.error 错误 p-Jp/*R5
39.fraud舞弊 7H l>UX,|
40.modified or additional procedures 修改或追加审计程序 j*'+f~A
41.misappropriation of assets 侵占资产 Bgvv6(i
42.transactions without substance 虚假交易 $"P[nNW3
43.unusual pressures 异常压力 !w;oVPNg
44.the suspected noncompliance 涉嫌存在违法行为 ,ut-Di=6
45.materialiy 重要性 Z.l4<
46.exceed the materiality level 超过重要性水平 ' %&gER
47.approach the materiality level 接近重要性水平 +>}LT_
48.an acceptably low level 可接受水平 rijavZS6
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 LN0pC}F
50.misstatements or omissions 错报或漏报 ?-Zl (uX
51.aggregate 总计 PptVneujI
52.subsequent events 期后事项 !ay:h
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53.adjust the financial statements 调整财务报表 h%%ryQQ&<
54.perform additional audit procedures 实施追加的审计程序 31^Jg
55.audit risk 审计风险 /2.}m`5
56.detection risk 检查风险 u _mtdB'
57.inappropriate audit opinion 不适当的审计意见 K!,T.qA&=
58.material misstatement 重大的错报 VchI0KL?
59.tolerable misstatement 可容忍错报 e1OGGF%En
60.the acceptable level of detection risk 可接受的检查风险 QHDR*tB:{
61.assessed level of material misstatement risk 重大错报风险的评估水平 j"F?^0aR,Q
62.simall business 小规模企业 E#!tXO&,
63.accounting system 会计系统
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64.test of control 控制测试 RH}i=
65.walk-through test 穿行测试 ,`
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66.communication 沟通 {Z,_/@}N
67.flow chart 流程图 9,wD
68.reperformance of internal control 重新执行 .sCj3sX*
69.audit evidence 审计证据 qipV'T,S
70.substantive procedures 实质性程序 d@XXqCR<
71.assertions 认定 @=sM')f&
72.esistence 存在 xWnOOE$i
73.occurrence 发生 ;p+[R+ )
74.completeness 完整性 J6I:UML
75.rights and obligations 权利和义务 DYDeb i6
76.valuation and allocation 计价和分摊 HSk_'g(\0
77.cutoff 截止 AxtmG\o>
78.accuracy 准确性
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79.classification 分类 N<PD
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80.inspection 检查 %b[>eIJU#
81.supervision of counting 监盘 g&*,j+$ }
82.observation 观察 ?XbM
83.confirmation 函证 w7@TM%nS
84.computation 计算 |z7V1xF
85.analytical procedures 分析程序 6Hp+?mmh
86.vouch 核对 jNvDE}'
87.trace 追查 ?Kt F!:_C
88.audit sampling 审计抽样 RY
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89.error 误差 ^B)f!HtU
90.expected error 预期误差 *
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91.population 总体 SK*z4p
92.sampling risk 抽样风险 ]t0St~qUL)
93.non- sampling risk 非抽样风险 D3B]
94.sampling unit 抽样单位 "ze-Mb
95.statistical sampling 统计抽样 Zz1nXUZ
96.tolerable error 可容忍误差 uOO\!Hqq
97.the risk of under reliance 信赖不足风险 2
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98.the risk of over reliance 信赖过度风险 L^jjf8_
99.the risk of incorrect rejection 误拒风险 ]h?q1
100. the risk of incorrect acceptance 误受风险 F8S>Ld
101.working trial balance 试算平衡表 /%mT2
102.index and cross-referencing 索引和交叉索引 ]|-sZ<?<i
103.cash receipt 现金收入 .* )e24`
104.cash disbursement 现金支出 oY4^CGk=
105.bank statement 银行对账单 ,$} xPC
106.bank reconciliation 银行存款余额调节表 .ht-*
107.balance sheet date 资产负债表日 0|Xz
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108.net realizable value 可变现净值 !:PiQ19
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109.storeroom 仓库 rz0)S
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110.sale invoice 销售发票 kH5D%`Kw
111.price list 价目表 )n]"~I^
112.positive confirmation request 积极式询证函 >%ovL8F
113.negative confirmation request 消极式询证函 [!De|,u(^
114.purchase requisition 请购单 s+?2oPa
115.receiving report 验收报告 o_1N "o%
116.gross margin 毛利 NS65F7<&
117.manufacturing overhead 制造费用 RA!q)/+
118.material requisition 领料单 }v's>Ae~p
119.inventory-taking 存货盘点 q3<kr<SP
120.bond certificate 债券 Z}TLk^_[
121.stock certificate 股票 ^v`naA(
122.audit report 审计报告 n)~*BpL3
123.entity 被审计单位 z %Bzf~N9
124.addressee of the audit report 审计报告的收件人 au04F]-|j8
125.unqualified opinion 无保留意见 d:kn%L6k_
126.qualified opinion 保留意见 "M
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127.disclaimer of opinion 无法表示意见 &JXb) W
128.adverse opinion 否定意见 l n\qvD_
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A (1)ABC 作业基础成本计算 8qqN0"{,
A (2)absorbed overhead 已吸收制造费用 H %c6I
A (3)absorption costing 吸收成本计算 p#CjkL
A (4)account 账户,报表 nTv}/M&
A (5)accounting postulate 会计假设 xbBqR_H_
A (6)accounting series release 会计公告文件 J\Hv42
A (7)accounting valuation 会计计价 a}uYv:
A (8)account sale 承销清单 ei<0,w[V1{
A (9)accountability concept 经营责任概念 n>?D-)g
A (10)accountancy 会计职业 CxTmW5l
A (11)accountant 会计师 m`l9d4p
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A (12)accounting 会计 u4_QLf@I
A (13)agency cost 代理成本 n m<?oI*\
A (14)accounting bases 会计基础 B
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A (15)accounting manual 会计手册 +U1
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A (16)accounting period 会计期间 BY.k.]/
A (17)accounting policies 会计方针 x ZP*%yM
A (18)accounting rate of return 会计报酬率 <)p.GAZ
A (19)accounting reference date 会计参照日 w`;HwK$ ,
A (20)accounting reference period 会计参照期间 4 sax
A (21)accrual concept 应计概念 *68 TTBq(
A (22)accrual expenses 应计费用 %uN<^`JZ
A (23)acid test ration 速动比率(酸性测试比率) J09jBQ]R
A (24)acquisition 购置 X%+lgm+
A (25)acquisition accounting 收购会计 r|=1{Nx
A (26)activity based accounting 作业基础成本计算 <(q(5jG
A (27)adjusting events 调整事项 #D4
A (28)administrative expenses 行政管理费 QXZyiJX}
A (29)advice note 发货通知 ov,|`FdU^T
A (30)amortization 摊销 0muC4
A (31)analytical review 分析性检查 4/Y?e UQ
A (32)annual equivalent cost 年度等量成本法 a8f#q]TyQ
A (33)annual report and accounts 年度报告和报表 >Jmla~A
A (34)appraisal cost 检验成本 !+Xul_XG
A (35)appropriation account 盈余分配账户 P{--R\
A (36)articles of association 公司章程细则 0eNdKE
A (37)assets 资产 W|7|
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A (38)assets cover 资产保障 U\p`Y
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A (39)asset value per share 每股资产价值 bAPMD
A (40)associated company 联营公司 g5|~i{"0
A (41)attainable standard 可达标准 '< U&8?S
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A (42)attributable profit 可归属利润 uhh7Ft#H
A (43)audit 审计 D xV=S0P
A (44)audit report 审计报告 >[AmIYg
A (45)auditing standards 审计准则 "5&"Ij,/
A (46)authorized share capital 额定股本 zak\%yY`
A (47)available hours 可用小时 I&{T 4.B:U
A (48)avoidable costs 可避免成本 =P]Z"Ok
B (49)back-to-back loan 易币贷款 &t^*0/~
B (50)backflush accounting 倒退成本计算 pM?~AYWb
B (51)bad debts 坏帐 =mO5~~"W+v
B (52)bad debts ratio 坏帐比率 8f9wUPr
B (53)bank charges 银行手续费 -K 'UXoU1
B (54)bank overdraft 银行透支 4<i#TCGex3
B (55)bank reconciliation 银行存款调节表 AH#mL
B (56)bank statement 银行对账单 rO7_K>g?
B (57)bankruptcy 破产 Nvgi&iBh8
B (58)basis of apportionment 分摊基础 Z 2N6r6
B (59)batch 批量 F
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B (60)batch costing 分批成本计算 w.q`E@ T*
B (61)beta factor B(市场)风险因素 xoKK{&J
B (62)bill 账单 `NNP<z+\
B (63)bill of exchange 汇票 )Ka-vX)D@
B (64)bill of landing 提单 ~HB#7+b
B (65)bill of materials 用料预计单 E`o_R=%
B (66)bill payable 应付票据 ^OKm (
B (67)bill receivable 应收票据 -qc'J<*^4
B (68)bin card 存货记录卡 &DWSf`
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B (69)bonus 红利 ,~Mf2Y#m0p
B (70)book-keeping 薄记
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B (71)Boston classification 波士顿分类 9"S2KT @8
B (72)breakeven chart 保本图 X"!j_*&ED
B (73)breakeven point 保本点 g8Ex$,\,
B (74)breaking-down time 复位时间 ~#E&E%sJ
B (75)budget 预算 ',r` )9o
B (76)budget center 预算中心 |dgiW"tUm
B (77)budget cost allowance 预算成本折让 8\rca:cF
B (78)budget manual 预算手册 "z{/*uM2<
B (79)budget period 预算期间 4Hz3KKu
B (80)budgetary control 预算控制 klUV&O+=%
B (81)budgeted capacity 预算生产能力 5p#0K@`n/
B (82)burden 制造费用 )/jDt dI
B (83)business center 经营中心 < o?ua}
B (84)business entity 营业个体 ,Vi_~b
B (85)business unit 经营单位 rRRh-%.RU
B (86)buy-out management 管理性购买产权 m^QoB
B (87)by-product 副产品 U4"^NLAq
C (88)called-up share capital 催缴股本 $5i\D
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C (89)capacity 生产能力 Gd
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C (90)capacity ratios 生产能力比率 p& _Z}Wv
C (91)capital 资本 &V?+Y2
C (92)capital assets pricing model资本资产计价模式 M2Nh3ijr
C (93)capital commitment 承诺资本 %unn{92)
C (94)capital employed 已运用的资本 KNeVSZT
C (95)capital expenditure 资本支出 !igPyhi,hl
C (96)capital expenditureauthorization 资本支出核准 }dN\bb{#
C (97)capital expenditure control 资本支出控制 ArtY;.cg%
C (98)capital expenditure proposal资本支出申请 %@PcQJg U<
C (99)capital funding planning 资本基金筹集计划 X%YZQc9
C (100)capital gain 资本收益 gX{j$]^6G8
C (101)capital investment appraisal资本投资评估 U2A-ub>7
C (102)capital maintenance 资本保全 HIc;Lc8$
C (103)capital resource planning 资本资源计划 5;XC!Gz
C (104)capital surplus 资本盈余 6|EOB~|
C (105)capital turnover 资本周转率
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C (106)card 记录卡 ~T@E")uR
C (107)cash 现金 k M/:n
C (108)cash account 现金账户 _/:- -Z
C (109)cash book 现金账薄 `:iMGqZN
C (110)cash cow 金牛产品 j
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C (111)cash flow 现金流量 %`b
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C (112)cash discounted 现金贴现 zu}uW,XH-
C (113)cash flow budget 现金流量预算 +O8[4zn&k
C (114)cash flow statement 现金流量表 (Mfqzy
C (115)cash ledger 现金分类账 1O Ft}>1
C (116)cash limit 现金限额 vu.ug$T
C (117)CCA 现时成本会计 Z2W&_(^.h
C (118)center 中心 z"<S$sDh
C (119)changeover time 变更时间 <2(X?,N5BD
C (120)chartered entity 特许经济个体 i|h{<X7[
C (121)cheque 支票 y;ey(
C (122)cheque register 支票登记薄 S_sHwObFu|
C (123)coin analysis 零钱分类 $~8gh>`]
C (124)classification 分类 SVa^:\"$[
C (125)clock card 工时卡 \ ERBb.
C (126)code 代码 <@M5 C-hH
C (127)commitment accounting 承诺确认会计 Z%?>H iy'o
C (128)common cost 共同成本 NkUY_rKPb
C (129)company limited byguarantee 有限担保责任公司 eV_",W
C (130)company limited shares 股份有限公司 -d?<t}a
C (131)competitive position 竞争能力状况 @u+LF]MY
C (132)concept 概念 P=}l.R*1G
C (133)conglomerate 跨行业企业 @^0}w k
C (134)consistency concept 一致性概念 "'DPb%o
C (135)consolidated accounts 合并报表 V
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C (136)consolidation accounting 合并会计 {v!w2p@
C (137)consortium 财团 %5L~&W}^"
C (138)contingency plan 应急计划 M7qg\1L
C (139)contingent liabilities 或有负债 =?CIC%6m
C (140)continuous operation 连续生产 ZW))Mx#K=T
C (141)contra 抵消 <e Y2}Ml
C (142)contract cost 合同成本 H
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C (143)contract costing 合同成本计算 `$"{-
C (144)contribution 贡献毛益 ,M]W_\N~E
C (145)contribution centre 贡献中心 <D
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C (146)contribution chart 贡献图 *[>{9V
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 D8k >f ]
C (148)contribution to salesration 贡献毛益对销售比率 oJV dFE
C (149)control 控制 \HD:#a
C (150)control account 控制帐户 "'+/ax[{
C (151)control limits 控制限度 ]@_|A, ]
C (152)controllability concept 可控制概念 hXH+C-%{
C (153)controllable cost 可控制成本 ,wr5DQ
C (154)conversion cost 加工成本 D{7sfkcJ
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 DFwiBB6
C (156)corporate appraisal 公司评估 ybf,pDY#f
C (157)corporate planning 公司计划 f/
3'lPK^
C (158)corporate social reporting 公司社会报告 U7LCd+Z5X
C (159)corporation 股份公司 Z%sTj6Th
C (160)cost 成本 D!,'}G#
C (161)cost account 成本帐户 YPs9Pqkn
C (162)cost accounting 成本会计 dR s\e(H'
C (163)cost accounting manual 成本手册 af[dkuv
C (164)cost accounts calendar 成本报表的日历时间 O>*Vo!z\f
C (165)cost adjustment 成本调整 G~zfPBN0D
C (166)cost allocation 成本分配 Us[F@
C (167)cost apportionment 成本分摊 [$6YPM>Ee
C (168)cost attribution 成本归属 fG?a"6~
C (169)cost audit 成本审计 &/Gf@[
C (170)cost behaviour 成本性态 c*w0Jz>@.7
C (171)cost benefit analysis 成本效益分析 CT\rx>[J.6
C (172)cost center 成本中心 .'
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C (173)cost driver 成本动因