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注会《审计》英语常用词汇 (t.pM P4
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1.audit 审计 gnS0$kCJ:
2.attestation 鉴证 8aCa(Xu(H
3.credibility 可信赖程度 /2,s-^
4.audit of financial statements 财务报表审计 AJRfl% 3
5.agreed-upon procedures 执行商定程序 F,CQAgx
6.high levels of assurance 高水平保证 3r=IO#
7.compilation 编制 >+v)^7c
8.reliability 可靠性 M5C}*c9
9.relevance 相关性 05".;(
10.professional skepticism 职业谨慎 *iSsGb\M%
11.objectivity 客观性 z
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12. professional competence 专业胜任能力 %m'd~#pze
13.Senior/CPA-in-charge 项目经理 ]Y|Y ?
14.audit engagement letter 业务约定书 A9lnQCsJ
15.recurring audit 连续审计 UQl3Tq4QM
16.the client 委托人 s[:e '#^
17.change CPA 更换注册会计师 j)Z3m @Ii5
18.the existing CPA 现任注册会计师 .tB[8Y =J
19.the successor CPA 后任注册会计师 U8?%
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20.the preceding CPA前任注册会计师 l?_Iu_Qp
21.issue the audit report 出具审计报告 B\2<r5|QG
22.expert 专家 mw<LNnT{8
23.the board of directors 董事会 GgH=w`;_
24.knowledge of the entity‘ s business 了解被审计单位情况 Sqw.p#
25.assess material misstatement risks评估重大错报风险 U
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 clz6;P
27.a general knowledge of —— 初步了解―――的情况 6:i(<7
28.a more knowledge of—— 进一步了解的情况 6Lw34R
29.the prior year‘s working papers 以前年度工作底稿 EEQW$W1@
30.minutes of meeting 会议纪要 Pms"YhyZ7
31.business risks 经营风险 3n']\V
32.appropriateness 适当性 sL;qC\S
33.accounting estimate 会计估计 ,HXY|fYr
34.management representations 管理层声明 Lwgk}!KR
35.going concern assumption 持续经营假设 BH0@WG7F
36.audit plan 审计计划 pg69mKZ$
37.significant audit areas 重点审计领域 %WrUu|xj>_
38.error 错误 m#+0uZm(
39.fraud舞弊 bet?5Dk
40.modified or additional procedures 修改或追加审计程序 4oLrCQZ\
41.misappropriation of assets 侵占资产 T78`~-D4<
42.transactions without substance 虚假交易 3O<:eS~
43.unusual pressures 异常压力 z65|NO6JW.
44.the suspected noncompliance 涉嫌存在违法行为 vMJv.O>HW
45.materialiy 重要性 )*N]Q
46.exceed the materiality level 超过重要性水平 [3++Q-rR=
47.approach the materiality level 接近重要性水平 #
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48.an acceptably low level 可接受水平 n~\"W
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 Y5fwmH,a-
50.misstatements or omissions 错报或漏报 My AS'Ki
51.aggregate 总计 C
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52.subsequent events 期后事项 RE`XyS0Q
53.adjust the financial statements 调整财务报表 mM"!=' z
54.perform additional audit procedures 实施追加的审计程序 &eq>>
55.audit risk 审计风险 i
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56.detection risk 检查风险 <Yfk7Un
57.inappropriate audit opinion 不适当的审计意见 I9Af\ k|^
58.material misstatement 重大的错报 X
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59.tolerable misstatement 可容忍错报 $Jo[&,
60.the acceptable level of detection risk 可接受的检查风险 djV^A
61.assessed level of material misstatement risk 重大错报风险的评估水平 \{L!hAw
62.simall business 小规模企业 $trvNbco
63.accounting system 会计系统 F*hOa|7/
64.test of control 控制测试 [gFpFz|b<
65.walk-through test 穿行测试 ]O s!=rt
66.communication 沟通 92+LY]jS
67.flow chart 流程图 %qRbl4
68.reperformance of internal control 重新执行 F*rU=cu
69.audit evidence 审计证据 HjKj.fV
70.substantive procedures 实质性程序 A:F
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71.assertions 认定 jdV E/5
72.esistence 存在 ^2OBc
73.occurrence 发生 m\|I.BUG
74.completeness 完整性 vMKmHq
75.rights and obligations 权利和义务 ]+Yd#<j(u
76.valuation and allocation 计价和分摊 PiXegh WH
77.cutoff 截止 }X94M7+->
78.accuracy 准确性 OOS(YP@b
79.classification 分类 x2+%.$'
80.inspection 检查 ext`%$ U7
81.supervision of counting 监盘 qsn6i%VH
82.observation 观察 !'(bwbd
83.confirmation 函证 =7ul,
84.computation 计算 ?B@(W(I
85.analytical procedures 分析程序 Ee;&;Q,O.z
86.vouch 核对 y
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87.trace 追查 %qL0=ad
88.audit sampling 审计抽样 1 *'SP6g
89.error 误差 K.
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90.expected error 预期误差 O]RP ?'vO
91.population 总体 Ej>5PXp'2
92.sampling risk 抽样风险 {tMpI\>S
93.non- sampling risk 非抽样风险 B!H46w~
94.sampling unit 抽样单位 AB40WCu]*
95.statistical sampling 统计抽样 d:} aFP[
96.tolerable error 可容忍误差 H2`aw3
97.the risk of under reliance 信赖不足风险 >t')ZSjRs
98.the risk of over reliance 信赖过度风险 (D F{l?4x-
99.the risk of incorrect rejection 误拒风险 ST1PSuC~
100. the risk of incorrect acceptance 误受风险 &yN@(P)
101.working trial balance 试算平衡表 LL@VR#n"V
102.index and cross-referencing 索引和交叉索引 OoTMvZP[
103.cash receipt 现金收入 Z?|\0GR+`5
104.cash disbursement 现金支出 =FQ]eb*
105.bank statement 银行对账单 `=^;q6f
106.bank reconciliation 银行存款余额调节表 SDpaW6(_
107.balance sheet date 资产负债表日 )| @'}k+
108.net realizable value 可变现净值 p*E_Po
109.storeroom 仓库 X(kyu
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110.sale invoice 销售发票 !7t,(Id8
111.price list 价目表 SbU=Lkx#
112.positive confirmation request 积极式询证函 o^%4w>|
113.negative confirmation request 消极式询证函 k/hE68
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114.purchase requisition 请购单 JPW+(n|g
115.receiving report 验收报告
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116.gross margin 毛利 9{_D"h}}
117.manufacturing overhead 制造费用 0@z=0}0Z
118.material requisition 领料单 LM}0QL
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119.inventory-taking 存货盘点 H~JPsS;
120.bond certificate 债券 H^sPC{6+pf
121.stock certificate 股票 k ]C+/
122.audit report 审计报告 T(%U$ea-S
123.entity 被审计单位 ]@_M)[ x
124.addressee of the audit report 审计报告的收件人 {t`UV,
125.unqualified opinion 无保留意见 fvccut;K
126.qualified opinion 保留意见 u6h"=l{
127.disclaimer of opinion 无法表示意见 f@&C
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128.adverse opinion 否定意见 \tE2@
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A (1)ABC 作业基础成本计算 )$V}tr!
A (2)absorbed overhead 已吸收制造费用 6U)Lhf\'o
A (3)absorption costing 吸收成本计算 4L\bT;dQ|.
A (4)account 账户,报表 zbn0)JO
A (5)accounting postulate 会计假设 !~PLW] Z4
A (6)accounting series release 会计公告文件 aGvD
A (7)accounting valuation 会计计价 <kI
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A (8)account sale 承销清单 nsk`nck
A (9)accountability concept 经营责任概念 gK7j~.bb"
A (10)accountancy 会计职业 @q2If{Tk
A (11)accountant 会计师 Z
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A (12)accounting 会计 e{@TR x
A (13)agency cost 代理成本 4SSq5Ve<
A (14)accounting bases 会计基础 j;@7V4'
A (15)accounting manual 会计手册 Iu`eQG
A (16)accounting period 会计期间 )>08{7
A (17)accounting policies 会计方针 i)=!U>B_0
A (18)accounting rate of return 会计报酬率 #"% ]1={b
A (19)accounting reference date 会计参照日 jz(}P8
A (20)accounting reference period 会计参照期间 g(m3
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A (21)accrual concept 应计概念 w.exLC
A (22)accrual expenses 应计费用 P<
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A (23)acid test ration 速动比率(酸性测试比率) .n]P6t
A (24)acquisition 购置 +V*FFv
A (25)acquisition accounting 收购会计 tn};[r
A (26)activity based accounting 作业基础成本计算 0]3%BgZ(a8
A (27)adjusting events 调整事项 vy\;#X!
A (28)administrative expenses 行政管理费 Av[L,4A
A (29)advice note 发货通知 ~yz7/?A)TS
A (30)amortization 摊销 %m r
A (31)analytical review 分析性检查 /]4[b!OTJ
A (32)annual equivalent cost 年度等量成本法 f.rc~UI?
A (33)annual report and accounts 年度报告和报表 1!<k-vt
A (34)appraisal cost 检验成本 E ?(+v
A (35)appropriation account 盈余分配账户 zOkU R9
A (36)articles of association 公司章程细则 b489sa
A (37)assets 资产 H@%Y!z@\
A (38)assets cover 资产保障 Y%OE1F$6NN
A (39)asset value per share 每股资产价值 ilL] pU-
A (40)associated company 联营公司 b6BeOR*ps
A (41)attainable standard 可达标准 ]l.y/pRP5[
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A (42)attributable profit 可归属利润 P_)h8-!+ $
A (43)audit 审计 ':6!f
A (44)audit report 审计报告 |KFRC)g
A (45)auditing standards 审计准则 c%Ht;
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A (46)authorized share capital 额定股本 `ZL~k
A (47)available hours 可用小时 }WXO[ +l
A (48)avoidable costs 可避免成本 VaQqi>;\
B (49)back-to-back loan 易币贷款 @WVpDhG
B (50)backflush accounting 倒退成本计算 A\J|eSG'$
B (51)bad debts 坏帐 qD:3;85
B (52)bad debts ratio 坏帐比率 )HWf`;VQ
B (53)bank charges 银行手续费 "1P8[
B (54)bank overdraft 银行透支 ,&$=2<Dx
B (55)bank reconciliation 银行存款调节表 <wV?B9j
B (56)bank statement 银行对账单 Ym
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B (57)bankruptcy 破产 L ;5uB2
B (58)basis of apportionment 分摊基础 `PK1zSr
B (59)batch 批量 w7}m
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B (60)batch costing 分批成本计算 _hlLM,p
B (61)beta factor B(市场)风险因素 o#Q0J17i?
B (62)bill 账单 L2:v#c()#)
B (63)bill of exchange 汇票 !}fq%8"-
B (64)bill of landing 提单 :X7"fX
B (65)bill of materials 用料预计单 @MMk=/WDw
B (66)bill payable 应付票据 - `^594
B (67)bill receivable 应收票据 pX3Q@3,$
B (68)bin card 存货记录卡 S(xlN7=
B (69)bonus 红利 $,R
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B (70)book-keeping 薄记 E'qGK T
B (71)Boston classification 波士顿分类 #M$Gj>E%4
B (72)breakeven chart 保本图 p%A
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B (73)breakeven point 保本点 k fS44NV
B (74)breaking-down time 复位时间 b,U"N-6
B (75)budget 预算 D9`J||]E
B (76)budget center 预算中心 A?I/[zkc
B (77)budget cost allowance 预算成本折让 hd*bPj;
B (78)budget manual 预算手册 MU2ufKq4)
B (79)budget period 预算期间 _(=[d
B (80)budgetary control 预算控制 eZ+pZ
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B (81)budgeted capacity 预算生产能力 2t'^
B (82)burden 制造费用 t,|`#6 Ft
B (83)business center 经营中心 T0L h"_X3
B (84)business entity 营业个体 .9X, )^D
B (85)business unit 经营单位 LlAMtw"
B (86)buy-out management 管理性购买产权 }S84^2J_
B (87)by-product 副产品 aq/'2U 7
C (88)called-up share capital 催缴股本 W8hf
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C (89)capacity 生产能力 .{U@Hva_K
C (90)capacity ratios 生产能力比率 r9[{0y!4
C (91)capital 资本 d$~q
C (92)capital assets pricing model资本资产计价模式 ,n&@O,XGy
C (93)capital commitment 承诺资本 3(D!]ku~m
C (94)capital employed 已运用的资本 'r_{T=
C (95)capital expenditure 资本支出 }T([gc7~
C (96)capital expenditureauthorization 资本支出核准 B?d^JWTZ
C (97)capital expenditure control 资本支出控制 x>MrB
C (98)capital expenditure proposal资本支出申请 4LY
kK/:
C (99)capital funding planning 资本基金筹集计划 Nm;(M=
C (100)capital gain 资本收益 !Yuu~|
C (101)capital investment appraisal资本投资评估 E#'JYz@
C (102)capital maintenance 资本保全 {OHaI ;
C (103)capital resource planning 资本资源计划 :ryyo
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C (104)capital surplus 资本盈余 %-C
C (105)capital turnover 资本周转率 nff
X
C (106)card 记录卡 AWkXWl}
C (107)cash 现金 aKi&2>c5>
C (108)cash account 现金账户 |#hj O3
C (109)cash book 现金账薄 ""-#b^DQ
C (110)cash cow 金牛产品 J
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C (111)cash flow 现金流量 )*j>g38?
C (112)cash discounted 现金贴现 K/)*P4C-
C (113)cash flow budget 现金流量预算 t+C9QXY
C (114)cash flow statement 现金流量表 mI5BJ
C (115)cash ledger 现金分类账 Af'L=0
C (116)cash limit 现金限额 !*Hgl\t6a
C (117)CCA 现时成本会计 2M`]nAk2a
C (118)center 中心 t;?M#I\,{
C (119)changeover time 变更时间 b5r.N1ms
C (120)chartered entity 特许经济个体
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C (121)cheque 支票 JIeKp7;^
C (122)cheque register 支票登记薄 xq
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C (123)coin analysis 零钱分类 zMZP3
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C (124)classification 分类 8WT^ES~C
C (125)clock card 工时卡 X}XTEk3[
C (126)code 代码 #Av6BGM|,
C (127)commitment accounting 承诺确认会计 j,@N0~D5
C (128)common cost 共同成本 IB~`Ht8
b
C (129)company limited byguarantee 有限担保责任公司 R.KqTEs<k
C (130)company limited shares 股份有限公司 ci]IH]x
C (131)competitive position 竞争能力状况 v]`}T/n
C (132)concept 概念 :)/%*<vq,
C (133)conglomerate 跨行业企业 | g o jb
C (134)consistency concept 一致性概念 WJCh{Xn%*
C (135)consolidated accounts 合并报表 >GR L5Iow
C (136)consolidation accounting 合并会计 (?luV#{5
C (137)consortium 财团 JY$B%R4;]
C (138)contingency plan 应急计划 / {|<3CEe
C (139)contingent liabilities 或有负债 Ps<6 kQ(
C (140)continuous operation 连续生产 ;=.i+
C (141)contra 抵消 JPeZZ13sS
C (142)contract cost 合同成本 )TYrb:M'm
C (143)contract costing 合同成本计算 p8yn? ~]^
C (144)contribution 贡献毛益 <>!Y[Xr^
C (145)contribution centre 贡献中心 B.:DW3
C (146)contribution chart 贡献图 =_(i#}"A
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率
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C (148)contribution to salesration 贡献毛益对销售比率 *{3&?pxx
C (149)control 控制 ;
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C (150)control account 控制帐户 %O9kq
C (151)control limits 控制限度
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C (152)controllability concept 可控制概念 h>s|MZQ:*
C (153)controllable cost 可控制成本 m(~5X0
C (154)conversion cost 加工成本 d[h2Y/AR
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 l`#XB:#U
C (156)corporate appraisal 公司评估 jt({@;sU[<
C (157)corporate planning 公司计划 RPb/U8
C (158)corporate social reporting 公司社会报告 z
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C (159)corporation 股份公司 a[Q\8<
C (160)cost 成本 sIx8,3`&y
C (161)cost account 成本帐户 e|ChCvk
C (162)cost accounting 成本会计 QfLDyJv`e
C (163)cost accounting manual 成本手册 L;wfTZa
C (164)cost accounts calendar 成本报表的日历时间 R-lB.9e#M
C (165)cost adjustment 成本调整 <I
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C (166)cost allocation 成本分配 ?kOtK
C (167)cost apportionment 成本分摊
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C (168)cost attribution 成本归属 ?]JTrv"zp
C (169)cost audit 成本审计 B
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C (170)cost behaviour 成本性态 "O`{QVg:
C (171)cost benefit analysis 成本效益分析 J;?#Zt]`L
C (172)cost center 成本中心 KY1(yni&8[
C (173)cost driver 成本动因