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注会《审计》英语常用词汇 4hr+GO@o(
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1.audit 审计 =Q0)t_z_
2.attestation 鉴证 8; N}d)*O
3.credibility 可信赖程度 g$+O<a@ n
4.audit of financial statements 财务报表审计 ?*5l}y=
5.agreed-upon procedures 执行商定程序 =ir;m
6.high levels of assurance 高水平保证 {$eZF_}Y^
7.compilation 编制 @5@{Es1u
8.reliability 可靠性 7Sv5fLu2
9.relevance 相关性 gR6T]v
10.professional skepticism 职业谨慎 }Ml
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11.objectivity 客观性 gwjv&.T6^
12. professional competence 专业胜任能力 &CsBG?@Z|
13.Senior/CPA-in-charge 项目经理 \Nn%*?f
14.audit engagement letter 业务约定书 (Jr;:[4XC
15.recurring audit 连续审计 ',ybHW%D%i
16.the client 委托人 jQlK-U=oi
17.change CPA 更换注册会计师 30v1VLR_)
18.the existing CPA 现任注册会计师 [eik<1=,~?
19.the successor CPA 后任注册会计师 !g:G{b
20.the preceding CPA前任注册会计师 }pZnWK+
21.issue the audit report 出具审计报告 U`4Zj1y
22.expert 专家 !Yi<h/:
23.the board of directors 董事会 5DBd
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24.knowledge of the entity‘ s business 了解被审计单位情况 1{glRY'
25.assess material misstatement risks评估重大错报风险 c oz}VMp
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 BPs
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27.a general knowledge of —— 初步了解―――的情况 qO'5*d;!d
28.a more knowledge of—— 进一步了解的情况 vK>^#b3
29.the prior year‘s working papers 以前年度工作底稿 W@}5e-q)O
30.minutes of meeting 会议纪要 sbhEZ#7#
31.business risks 经营风险 13@| {H CB
32.appropriateness 适当性 ;rdLYmmx^
33.accounting estimate 会计估计 f6C+2L+Hr
34.management representations 管理层声明 .Bn2;nO
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 @g2L=XF
37.significant audit areas 重点审计领域 JEkVj']?
38.error 错误 lLf01sa4
39.fraud舞弊 LBi>D`]
40.modified or additional procedures 修改或追加审计程序 R63d
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41.misappropriation of assets 侵占资产 5Rp2O4Z
42.transactions without substance 虚假交易 9!C?2*>A P
43.unusual pressures 异常压力 5gEWLLDp
44.the suspected noncompliance 涉嫌存在违法行为 |hyr(7
45.materialiy 重要性 ?m^7O_1
46.exceed the materiality level 超过重要性水平 N4NH)x
47.approach the materiality level 接近重要性水平 ^%@.Vvz<
48.an acceptably low level 可接受水平 wd0ACF
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 2DQC)Pe+z
50.misstatements or omissions 错报或漏报 iKKWn*u
51.aggregate 总计 1 niTkop
52.subsequent events 期后事项 m1;jS|
53.adjust the financial statements 调整财务报表 uV:;y}T^Z
54.perform additional audit procedures 实施追加的审计程序 C#0Wo
55.audit risk 审计风险 ,DZLEsFM
56.detection risk 检查风险 fs12<~+z
57.inappropriate audit opinion 不适当的审计意见 "MN'%"/
58.material misstatement 重大的错报 r!uAofIi_
59.tolerable misstatement 可容忍错报 A*i_-;W)
60.the acceptable level of detection risk 可接受的检查风险 RO8Ynm2
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61.assessed level of material misstatement risk 重大错报风险的评估水平 (8R
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62.simall business 小规模企业 wQ.zj`?$(
63.accounting system 会计系统 Uij$
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64.test of control 控制测试 gJ7puN
65.walk-through test 穿行测试 [J3;U6
66.communication 沟通 6w,xb&S
67.flow chart 流程图 B9-=.2.WU
68.reperformance of internal control 重新执行 +w5?{J
69.audit evidence 审计证据 1OL~)X3
70.substantive procedures 实质性程序 ~
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71.assertions 认定 K.7gd1I
72.esistence 存在 vX%gcs/@
73.occurrence 发生 \_'pUp22
74.completeness 完整性 ']D( ({%g
75.rights and obligations 权利和义务 ,{at?y*
76.valuation and allocation 计价和分摊 Kwn
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77.cutoff 截止 eu;^h3u;b
78.accuracy 准确性 (*tJCz`Sj
79.classification 分类 >6q@Tr
80.inspection 检查 Bnv%W4
81.supervision of counting 监盘 ZC-N4ESr
82.observation 观察 ^Pwq`G A
83.confirmation 函证 }OFk.6{{&v
84.computation 计算 `^[ra%a
85.analytical procedures 分析程序 j!rz@Y3
86.vouch 核对 Sm5"Q
87.trace 追查 bcf OpA
88.audit sampling 审计抽样 k,& QcYw
89.error 误差 uy~j$ lrn
90.expected error 预期误差 8%Lg)hvl
91.population 总体 *<1m
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92.sampling risk 抽样风险 {HeMdGn9
93.non- sampling risk 非抽样风险 ~Ua0pS?
94.sampling unit 抽样单位 jF8ld5|_|
95.statistical sampling 统计抽样 E~ kmU{D
96.tolerable error 可容忍误差 x1h!_^(QfF
97.the risk of under reliance 信赖不足风险 G39t'^ZK*#
98.the risk of over reliance 信赖过度风险 xuF_^
99.the risk of incorrect rejection 误拒风险 Iq *7F5B
100. the risk of incorrect acceptance 误受风险 vvC GzOv
101.working trial balance 试算平衡表 RP$A"<goP
102.index and cross-referencing 索引和交叉索引 )uP= o
103.cash receipt 现金收入
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104.cash disbursement 现金支出 3@PVUJ
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105.bank statement 银行对账单 8z&9
106.bank reconciliation 银行存款余额调节表 HZNX1aQ|Q#
107.balance sheet date 资产负债表日 B!0[LlF+
108.net realizable value 可变现净值 rxA<\h,A
109.storeroom 仓库 r%4:,{HF
110.sale invoice 销售发票 aUV>O`|_
111.price list 价目表 y5I7pbe
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 IkkrnG8
114.purchase requisition 请购单 w&H7S{
115.receiving report 验收报告 Uka4iya
116.gross margin 毛利 5:wf"3%%
117.manufacturing overhead 制造费用 #@G2n@Hj
118.material requisition 领料单 NNX/2
119.inventory-taking 存货盘点 =0S7tNut
120.bond certificate 债券 FB""^IC?W
121.stock certificate 股票 %?seX+ne
122.audit report 审计报告 vs+N{ V
123.entity 被审计单位 (@zn[Nq
124.addressee of the audit report 审计报告的收件人 ^*W3{eyi(L
125.unqualified opinion 无保留意见 S1."2AxO
126.qualified opinion 保留意见 w jF\>
127.disclaimer of opinion 无法表示意见 h!.(7qdd
128.adverse opinion 否定意见 ]?2AFkF
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A (1)ABC 作业基础成本计算 tB[K4GNSQ
A (2)absorbed overhead 已吸收制造费用 u4Sa4o
A (3)absorption costing 吸收成本计算 ^,3 >}PU
A (4)account 账户,报表 < mxUgU
A (5)accounting postulate 会计假设 E_?
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A (6)accounting series release 会计公告文件 shD$,!
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A (7)accounting valuation 会计计价 Tb[GZ,/%;
A (8)account sale 承销清单 cWi2Sls
A (9)accountability concept 经营责任概念 +{s^"M2`
A (10)accountancy 会计职业 wFe</U-';
A (11)accountant 会计师 -`( :L[
A (12)accounting 会计 z}5XLa^
A (13)agency cost 代理成本 Gfvz%%>l
A (14)accounting bases 会计基础 |:AjQ&PM)
A (15)accounting manual 会计手册 :c\NBKHv*
A (16)accounting period 会计期间 $]_=B Jyu
A (17)accounting policies 会计方针 .]"
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A (18)accounting rate of return 会计报酬率 @{bf]Oc
A (19)accounting reference date 会计参照日 "/q6E
A (20)accounting reference period 会计参照期间 Lczcz"t
A (21)accrual concept 应计概念 hAY_dM
A (22)accrual expenses 应计费用 ow&R~_
A (23)acid test ration 速动比率(酸性测试比率) v;OA hF r|
A (24)acquisition 购置 3[c54S+(U
A (25)acquisition accounting 收购会计 zpY8w#b
A (26)activity based accounting 作业基础成本计算 rC'97`!K
A (27)adjusting events 调整事项 ;;2s{{(R
A (28)administrative expenses 行政管理费 Z$q}y
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A (29)advice note 发货通知 MQI6e".
A (30)amortization 摊销 J[^-k!9M
A (31)analytical review 分析性检查 O)hNHIF
A (32)annual equivalent cost 年度等量成本法 H.YntFtD'
A (33)annual report and accounts 年度报告和报表 y+c+ / L8
A (34)appraisal cost 检验成本 S2`p&\Ifn
A (35)appropriation account 盈余分配账户 lwV#j}G
A (36)articles of association 公司章程细则 ec{pWzAe
A (37)assets 资产
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A (38)assets cover 资产保障 1vX97n<}
A (39)asset value per share 每股资产价值 #zfBNkk &@
A (40)associated company 联营公司 V
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A (41)attainable standard 可达标准 <FP&1Eg!|
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A (42)attributable profit 可归属利润 tFG&~tNc
A (43)audit 审计 %kF6y_h`
A (44)audit report 审计报告 \h :$q E7
A (45)auditing standards 审计准则 Nl0*"}`I_
A (46)authorized share capital 额定股本 BYRf MtT@+
A (47)available hours 可用小时 hivWQ$6%
A (48)avoidable costs 可避免成本 Mu TlN
B (49)back-to-back loan 易币贷款 "Ln)v
B (50)backflush accounting 倒退成本计算 tX)^$3A
B (51)bad debts 坏帐 e~xN[Q\0]
B (52)bad debts ratio 坏帐比率 BjSLbw-C
B (53)bank charges 银行手续费 2WqjNqx)6
B (54)bank overdraft 银行透支 kid@*.I
B (55)bank reconciliation 银行存款调节表 \:8
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B (56)bank statement 银行对账单 rxt)l
B (57)bankruptcy 破产 t}+P|$[
B (58)basis of apportionment 分摊基础 af.yC
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B (59)batch 批量 ttgb"Wb%S
B (60)batch costing 分批成本计算 9[T}cN=|
B (61)beta factor B(市场)风险因素 NU O9,
B (62)bill 账单 Dz8)u:vRS
B (63)bill of exchange 汇票 |pA3ZWm
B (64)bill of landing 提单 <8~bb-U$
B (65)bill of materials 用料预计单 `StlG=TB8
B (66)bill payable 应付票据 Kx7s
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B (67)bill receivable 应收票据 `bNY[Gv>)
B (68)bin card 存货记录卡 4~4D1
B (69)bonus 红利 4+Wti!s
B (70)book-keeping 薄记 HZKqGkE
B (71)Boston classification 波士顿分类 '_>8_
B (72)breakeven chart 保本图 t
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B (73)breakeven point 保本点 lG6P+ Z/nf
B (74)breaking-down time 复位时间 >We4F
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B (75)budget 预算 0.!_k )tu
B (76)budget center 预算中心 &]tZ6
B (77)budget cost allowance 预算成本折让 '>4H#tu
B (78)budget manual 预算手册 \xR1|M
B (79)budget period 预算期间 E+)3n
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B (80)budgetary control 预算控制 ir!/{IQx
B (81)budgeted capacity 预算生产能力 ~lib~Y'-
B (82)burden 制造费用 /fv;`?~d*
B (83)business center 经营中心 mQUI9
B (84)business entity 营业个体 9vZ:oO
B (85)business unit 经营单位 vY)5<z&
B (86)buy-out management 管理性购买产权 m9M#)<@*
B (87)by-product 副产品 Q #IlUo
C (88)called-up share capital 催缴股本 #g=7fu{n:
C (89)capacity 生产能力 O/ybqU\7
C (90)capacity ratios 生产能力比率 y rH@:D/
C (91)capital 资本 UB^OMB-W.m
C (92)capital assets pricing model资本资产计价模式 6
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C (93)capital commitment 承诺资本 RqB 8g
C (94)capital employed 已运用的资本 17la/7l<
C (95)capital expenditure 资本支出 e|>
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C (96)capital expenditureauthorization 资本支出核准 #|8Ia:=s
C (97)capital expenditure control 资本支出控制 z*k(` '
C (98)capital expenditure proposal资本支出申请 XCvL`
C (99)capital funding planning 资本基金筹集计划 uHeKttR-
C (100)capital gain 资本收益 6pP:Q_U$
C (101)capital investment appraisal资本投资评估 _TntZv.?
C (102)capital maintenance 资本保全 u43W.4H13
C (103)capital resource planning 资本资源计划 N2 4J!L
C (104)capital surplus 资本盈余 y~Z7sx0
C (105)capital turnover 资本周转率 WIKSz
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C (106)card 记录卡 "o)jB~:L
C (107)cash 现金 L0.F}
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C (108)cash account 现金账户 qf
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C (109)cash book 现金账薄 FRhHp(0}5
C (110)cash cow 金牛产品 @B\$
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C (111)cash flow 现金流量 {'cm;V+
C (112)cash discounted 现金贴现 P"[\
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C (113)cash flow budget 现金流量预算 +R"Y~
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C (114)cash flow statement 现金流量表 Nnx dO0X
C (115)cash ledger 现金分类账 #?"^: ,Y
C (116)cash limit 现金限额 4v.{C"M
C (117)CCA 现时成本会计 ?`T Q'#P`
C (118)center 中心 ?[?;%Y
C (119)changeover time 变更时间 'C7$,H'
C (120)chartered entity 特许经济个体 ?k`UQi]Q
C (121)cheque 支票 (1e,9!?
C (122)cheque register 支票登记薄 l#IN)">1
C (123)coin analysis 零钱分类 vN&(__3((
C (124)classification 分类 O@HL%ha
C (125)clock card 工时卡 r17"i.n
C (126)code 代码 v`
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C (127)commitment accounting 承诺确认会计 R =kXf/y
C (128)common cost 共同成本 =&Z#QD"vl
C (129)company limited byguarantee 有限担保责任公司 p(>D5uN_}5
C (130)company limited shares 股份有限公司 Gv&%cq1
C (131)competitive position 竞争能力状况 &6e A.
C (132)concept 概念 +;T\:'CU
C (133)conglomerate 跨行业企业 BD-
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C (134)consistency concept 一致性概念 V3Ep&<=/
C (135)consolidated accounts 合并报表 4&AGVplgF
C (136)consolidation accounting 合并会计 wEZieHw
C (137)consortium 财团 0YZ66VN!
C (138)contingency plan 应急计划 J@A^k1
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C (139)contingent liabilities 或有负债 O{x-9p
C (140)continuous operation 连续生产 CC)Mws+2
C (141)contra 抵消 v:"Y
C (142)contract cost 合同成本 Ji.FG"h+2
C (143)contract costing 合同成本计算 C<#_1@^:8e
C (144)contribution 贡献毛益
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C (145)contribution centre 贡献中心 `-MCI)Fq_R
C (146)contribution chart 贡献图 &PPYxg<
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 SohNk9u[8
C (148)contribution to salesration 贡献毛益对销售比率 [>LO'}%
C (149)control 控制 }Te+Rv7{E
C (150)control account 控制帐户 2?F?C
C (151)control limits 控制限度 [9d\WPLC
C (152)controllability concept 可控制概念 RdB,;Um9f
C (153)controllable cost 可控制成本 z+KZ6h
C (154)conversion cost 加工成本 w
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 :w]NN\
C (156)corporate appraisal 公司评估 =om<* \vsO
C (157)corporate planning 公司计划 7+Er}y>
C (158)corporate social reporting 公司社会报告 l{QlJ>%~{;
C (159)corporation 股份公司 p7W9?b9
C (160)cost 成本 1,Jy+1G0w
C (161)cost account 成本帐户 ymn@1BA8J
C (162)cost accounting 成本会计 drvz
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9;
C (163)cost accounting manual 成本手册 ,#bT
C (164)cost accounts calendar 成本报表的日历时间 qOAP_\@T
C (165)cost adjustment 成本调整 *x_e] /}
C (166)cost allocation 成本分配 n\< uT1n
C (167)cost apportionment 成本分摊 e5D\m g)
C (168)cost attribution 成本归属 Bjh8uW
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C (169)cost audit 成本审计 |9Y~k,rF
C (170)cost behaviour 成本性态 L#WGOl
C (171)cost benefit analysis 成本效益分析 &;RBG$t
C (172)cost center 成本中心 7X8*7'.2
C (173)cost driver 成本动因