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注会《审计》英语常用词汇 KY;uO 8Te
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1.audit 审计
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2.attestation 鉴证 U4
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3.credibility 可信赖程度 ^!-E`<jW8
4.audit of financial statements 财务报表审计 )Gu0i7iN
5.agreed-upon procedures 执行商定程序 UeutFNp
6.high levels of assurance 高水平保证 6:SK{RSURC
7.compilation 编制 YL0WUD_>
8.reliability 可靠性 Xs.$2
9.relevance 相关性 &Sa_%:*D(
10.professional skepticism 职业谨慎 /*mFP.en
11.objectivity 客观性 o`JlXuG?o
12. professional competence 专业胜任能力 (mOqv9pn
13.Senior/CPA-in-charge 项目经理 `2Z4#$.
14.audit engagement letter 业务约定书 E.WNykF-
15.recurring audit 连续审计 pGZl.OI
16.the client 委托人 ;%3thm7+
17.change CPA 更换注册会计师 QI
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18.the existing CPA 现任注册会计师 {d*qlztO
19.the successor CPA 后任注册会计师 P|!/mu]
20.the preceding CPA前任注册会计师 Q8M:7#ySji
21.issue the audit report 出具审计报告 hSLw
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22.expert 专家 TYmUPS$
23.the board of directors 董事会 2\$WP-)%
24.knowledge of the entity‘ s business 了解被审计单位情况 ]ouUv7\
25.assess material misstatement risks评估重大错报风险 f
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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 7><*
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27.a general knowledge of —— 初步了解―――的情况 "'&>g4F`o
28.a more knowledge of—— 进一步了解的情况 `gBXeG2fn
29.the prior year‘s working papers 以前年度工作底稿 %Hl:nT2M
30.minutes of meeting 会议纪要 D!OG307P
31.business risks 经营风险
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32.appropriateness 适当性 0|wKR|zW
33.accounting estimate 会计估计 v3VLvh2)n
34.management representations 管理层声明 Pv/%s) &y&
35.going concern assumption 持续经营假设 s$+: F$Y0
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 X,C/x)
38.error 错误 }.Na{]<gh
39.fraud舞弊 T[8"u<O96
40.modified or additional procedures 修改或追加审计程序 I1}{~@
41.misappropriation of assets 侵占资产 L`VQ{|&3V
42.transactions without substance 虚假交易 jmZ|b6
43.unusual pressures 异常压力 sWpRX2{5,
44.the suspected noncompliance 涉嫌存在违法行为 iJynR [7
45.materialiy 重要性 n79
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46.exceed the materiality level 超过重要性水平 3gfV0C\
47.approach the materiality level 接近重要性水平 aLyhxmn ^)
48.an acceptably low level 可接受水平 BW(DaNt^
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 "*H'bzK
50.misstatements or omissions 错报或漏报 V+"*A
51.aggregate 总计 A$9_aqbj
52.subsequent events 期后事项 yg]nS<K~4
53.adjust the financial statements 调整财务报表 07G*M ]
54.perform additional audit procedures 实施追加的审计程序 |
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55.audit risk 审计风险 +oKpA\mz
56.detection risk 检查风险 /9vMGef@
57.inappropriate audit opinion 不适当的审计意见 8d*<Aki?;
58.material misstatement 重大的错报 zdpLAr
59.tolerable misstatement 可容忍错报 TckR_0LNV
60.the acceptable level of detection risk 可接受的检查风险 ?T%K +
61.assessed level of material misstatement risk 重大错报风险的评估水平 =[tls^
62.simall business 小规模企业 xZ{|D
63.accounting system 会计系统 Q1>Op$
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64.test of control 控制测试 0Ts_"p
65.walk-through test 穿行测试 4|o{_g[
66.communication 沟通 z6>ZV6(d2^
67.flow chart 流程图 yZP
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68.reperformance of internal control 重新执行 DoPF/m}
69.audit evidence 审计证据 }FdcbNsP
70.substantive procedures 实质性程序 D*2p
71.assertions 认定 LZAj4|~,m
72.esistence 存在 j/` qd(=B
73.occurrence 发生 pl^"1Z=*
74.completeness 完整性
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75.rights and obligations 权利和义务 />j+7ts
76.valuation and allocation 计价和分摊 \kJt@ [w%
77.cutoff 截止 Q!A3hr$IF
78.accuracy 准确性 #+D
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79.classification 分类 JI#Enh!Lv
80.inspection 检查 Qd)cFL
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81.supervision of counting 监盘 V/wc[p
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82.observation 观察 @ 6V H%
83.confirmation 函证 u g$\&rM>
84.computation 计算 ?0)XS<
85.analytical procedures 分析程序 a.*j8T
86.vouch 核对 g(}8n bTA
87.trace 追查 Gy Xs{*
88.audit sampling 审计抽样 Hn'2'Vu
89.error 误差 @ke})0`5
90.expected error 预期误差 vgbjvyfN
91.population 总体 p(&o'{fb
92.sampling risk 抽样风险 1NHoIX
93.non- sampling risk 非抽样风险 M$hw(fC|m1
94.sampling unit 抽样单位 ] GPz>k
95.statistical sampling 统计抽样 a>jI_)L
96.tolerable error 可容忍误差 :g:h 0'G
97.the risk of under reliance 信赖不足风险 #WmAkzvq
98.the risk of over reliance 信赖过度风险 3usA
99.the risk of incorrect rejection 误拒风险 bqwW9D(
100. the risk of incorrect acceptance 误受风险 F p=Q$J|
101.working trial balance 试算平衡表 ^3@a0J=F
102.index and cross-referencing 索引和交叉索引 #1hz=~YO
103.cash receipt 现金收入 byxehJ6[V
104.cash disbursement 现金支出 oHFDg?Z`
105.bank statement 银行对账单 r^tXr[}
106.bank reconciliation 银行存款余额调节表 U:p
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107.balance sheet date 资产负债表日 d`][1rZk
108.net realizable value 可变现净值 +jZg%$Q!#
109.storeroom 仓库 w\;9&;;
110.sale invoice 销售发票 m~IWazj;A
111.price list 价目表 fy-Z{
112.positive confirmation request 积极式询证函 v.&*z48
113.negative confirmation request 消极式询证函 G y7x?
114.purchase requisition 请购单 eeTaF!W
115.receiving report 验收报告 fB"gM2'
116.gross margin 毛利 l7y`$8Co
117.manufacturing overhead 制造费用 Saq>o.
118.material requisition 领料单 34M.xB
119.inventory-taking 存货盘点 |}y}o:(
120.bond certificate 债券 _N#3lU?
121.stock certificate 股票 <>/MKMq!
122.audit report 审计报告 ]~eWr2uG?
123.entity 被审计单位 mSw?iL
124.addressee of the audit report 审计报告的收件人 QgM_SY|Rj
125.unqualified opinion 无保留意见 T@.m
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126.qualified opinion 保留意见 W_n.V" hN
127.disclaimer of opinion 无法表示意见 wmCV%g\.d:
128.adverse opinion 否定意见 { RX
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A (1)ABC 作业基础成本计算 BU{V,|10a
A (2)absorbed overhead 已吸收制造费用 ]=VI"v<X
A (3)absorption costing 吸收成本计算
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A (4)account 账户,报表 =QO[zke:
A (5)accounting postulate 会计假设 wyEgm:Vt
A (6)accounting series release 会计公告文件 Ywq+l]5/p
A (7)accounting valuation 会计计价 h#;K9
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A (8)account sale 承销清单 w/Dm
A (9)accountability concept 经营责任概念 5!{
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A (10)accountancy 会计职业 w[[@&T\`
A (11)accountant 会计师 Y]0y
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A (12)accounting 会计 Z`KXXlJ^i
A (13)agency cost 代理成本 #{cpG2Rs
A (14)accounting bases 会计基础 O*CX@Ne
A (15)accounting manual 会计手册 )L("t
A (16)accounting period 会计期间 t[ocp;Q
A (17)accounting policies 会计方针 5Cka."bQ
A (18)accounting rate of return 会计报酬率 fT~<C
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A (19)accounting reference date 会计参照日 qz SI cI
A (20)accounting reference period 会计参照期间 }H^^v[4
A (21)accrual concept 应计概念 #$)rwm.jW?
A (22)accrual expenses 应计费用 I<-"J^2
A (23)acid test ration 速动比率(酸性测试比率) >~InO^R`5
A (24)acquisition 购置 f^)nZ:~
A (25)acquisition accounting 收购会计 gZSi\m>
A (26)activity based accounting 作业基础成本计算 l@jJJ)Qyk
A (27)adjusting events 调整事项 nQVBHL>
A (28)administrative expenses 行政管理费
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A (29)advice note 发货通知 ~[,TLg
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A (30)amortization 摊销 FeRuZww._J
A (31)analytical review 分析性检查 ?bA]U:
A (32)annual equivalent cost 年度等量成本法 {XW>:EU'N
A (33)annual report and accounts 年度报告和报表 0~+:~$VrT
A (34)appraisal cost 检验成本 e-t`\5b;
A (35)appropriation account 盈余分配账户 He23<hd!
A (36)articles of association 公司章程细则
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A (37)assets 资产 \Nyxi7
A (38)assets cover 资产保障 _9
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A (39)asset value per share 每股资产价值 I2Rp=L:z5
A (40)associated company 联营公司 |{"7/~*[
A (41)attainable standard 可达标准 B 1.@K }
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A (42)attributable profit 可归属利润 KPqI(
A (43)audit 审计 9>P(eN
A (44)audit report 审计报告 ( mMz]b5
A (45)auditing standards 审计准则 LvdMx]*SSr
A (46)authorized share capital 额定股本 y>PbYjuIU
A (47)available hours 可用小时 "G(/MT^C
A (48)avoidable costs 可避免成本 g"f^YEQ_
B (49)back-to-back loan 易币贷款 Inoou'jX
B (50)backflush accounting 倒退成本计算 yh<aFYdk
B (51)bad debts 坏帐 I{bi3y0
B (52)bad debts ratio 坏帐比率 PS1~6f"D
B (53)bank charges 银行手续费 YT8`
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B (54)bank overdraft 银行透支 J6P
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B (55)bank reconciliation 银行存款调节表 J n/=v\K@
B (56)bank statement 银行对账单 \}W.RQ^3
B (57)bankruptcy 破产 $
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B (58)basis of apportionment 分摊基础 0<k!F3=
B (59)batch 批量 h^,a 1'
B (60)batch costing 分批成本计算 #YdU,y=B
B (61)beta factor B(市场)风险因素 j=4>In?x
B (62)bill 账单 `6su_8Hno
B (63)bill of exchange 汇票 2Mp;/b!
B (64)bill of landing 提单 v2R:=d
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B (65)bill of materials 用料预计单 Qg=~n:j
B (66)bill payable 应付票据 @RW%EXKt
B (67)bill receivable 应收票据 6 H.Da]hk
B (68)bin card 存货记录卡 v<W++X7z
B (69)bonus 红利 `Fr$q1qae{
B (70)book-keeping 薄记 $_kU)<e3
B (71)Boston classification 波士顿分类 _L>n!"E/
B (72)breakeven chart 保本图 -`&;3
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B (73)breakeven point 保本点 gX<C-y6o
B (74)breaking-down time 复位时间 pDQ,v"
B (75)budget 预算 vD t?N9
B (76)budget center 预算中心 g^FH[(P[G
B (77)budget cost allowance 预算成本折让 ?=&*6H_v
B (78)budget manual 预算手册 )&K%Me
B (79)budget period 预算期间 g>f394j
B (80)budgetary control 预算控制 <LY+"
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B (81)budgeted capacity 预算生产能力 Jjv&@a}
B (82)burden 制造费用 %3wK.tR
B (83)business center 经营中心 }$jIvb,3?
B (84)business entity 营业个体 (B5G?cB9
B (85)business unit 经营单位 10(N|2'q
B (86)buy-out management 管理性购买产权 mD
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B (87)by-product 副产品 3(kZfH~
C (88)called-up share capital 催缴股本 Y!zlte|P
C (89)capacity 生产能力 PH.v3
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C (90)capacity ratios 生产能力比率 }dCnFZ{K3
C (91)capital 资本 X*@Sj;|m
C (92)capital assets pricing model资本资产计价模式 |>)mYLN!y
C (93)capital commitment 承诺资本 -L@=j
C (94)capital employed 已运用的资本 {1[8,Ho
C (95)capital expenditure 资本支出 ifUgj8i_
C (96)capital expenditureauthorization 资本支出核准 .E(Ucnz/
C (97)capital expenditure control 资本支出控制 "PPwJ/L(
C (98)capital expenditure proposal资本支出申请 `
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C (99)capital funding planning 资本基金筹集计划 #"l=Lv
C (100)capital gain 资本收益 L`
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C (101)capital investment appraisal资本投资评估 Wp $\>
C (102)capital maintenance 资本保全 } 2KuY\5\i
C (103)capital resource planning 资本资源计划 :v`o="
C (104)capital surplus 资本盈余 h1$,
C (105)capital turnover 资本周转率 .vg;K@{
C (106)card 记录卡 Gwe9<
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C (107)cash 现金 &LE/hA
C (108)cash account 现金账户 H`sV\'`!}
C (109)cash book 现金账薄 qmhHHFjQ
C (110)cash cow 金牛产品 \TjsXy=:)
C (111)cash flow 现金流量 "Z
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C (112)cash discounted 现金贴现 3~ylBJJ
C (113)cash flow budget 现金流量预算 hz!.|U@,{<
C (114)cash flow statement 现金流量表 0t8-oui
C (115)cash ledger 现金分类账 HzV3O-Qz]
C (116)cash limit 现金限额 *=rl<?tX
C (117)CCA 现时成本会计 {>#Ya;E
C (118)center 中心 5K0Isuu>>
C (119)changeover time 变更时间 o 0B`~7(
C (120)chartered entity 特许经济个体 zrcSPh
C (121)cheque 支票 ~O!v?2it8q
C (122)cheque register 支票登记薄 *5^h>Vk/
C (123)coin analysis 零钱分类 tG'c79D\
C (124)classification 分类 M%m$5[;n
C (125)clock card 工时卡 k2~j:&p
C (126)code 代码 iVE+c"c!2&
C (127)commitment accounting 承诺确认会计 +NQw^!0qy
C (128)common cost 共同成本 z?7pn}-
C (129)company limited byguarantee 有限担保责任公司 ]`%cTdpLj
C (130)company limited shares 股份有限公司 !
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C (131)competitive position 竞争能力状况 QM=X<?m/,=
C (132)concept 概念 Q/':<QY
C (133)conglomerate 跨行业企业 tq{
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C (134)consistency concept 一致性概念 qSON3Iid
C (135)consolidated accounts 合并报表 278
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C (136)consolidation accounting 合并会计 I/ c*
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C (137)consortium 财团 Hly$ Wm
C (138)contingency plan 应急计划 ]O^!P,l)"
C (139)contingent liabilities 或有负债
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C (140)continuous operation 连续生产 9i n& \
C (141)contra 抵消 N
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C (142)contract cost 合同成本 1Ypru<.)W
C (143)contract costing 合同成本计算 ^XV$J-
C (144)contribution 贡献毛益 ,{$:Q}`
C (145)contribution centre 贡献中心 US-P>yF
C (146)contribution chart 贡献图 "[76>\'H
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 bx1'
C (148)contribution to salesration 贡献毛益对销售比率 koFY7;_<?
C (149)control 控制 )!'SSVaRs
C (150)control account 控制帐户 2|+**BxHD
C (151)control limits 控制限度 5E$)Ip
C (152)controllability concept 可控制概念 ^$VOC>>9
C (153)controllable cost 可控制成本 wJ
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C (154)conversion cost 加工成本 {A{=RPL
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 tJc9R2
C (156)corporate appraisal 公司评估 -
rUn4a
C (157)corporate planning 公司计划 7^=O^!sa
C (158)corporate social reporting 公司社会报告 6#v"+V
C (159)corporation 股份公司 t68h$u
C (160)cost 成本 k \|Hd"T
C (161)cost account 成本帐户 $w{#o E
C (162)cost accounting 成本会计 G0^NkH,k
C (163)cost accounting manual 成本手册 'F1NBL
C (164)cost accounts calendar 成本报表的日历时间 't]=ps
C (165)cost adjustment 成本调整 VUk2pEGO.
C (166)cost allocation 成本分配 (h%!Kun
C (167)cost apportionment 成本分摊 sa{X.}i%E
C (168)cost attribution 成本归属 t\X5B ]EZ
C (169)cost audit 成本审计 zgV{S
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C (170)cost behaviour 成本性态 K_(o
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C (171)cost benefit analysis 成本效益分析 jT%k{"+>+?
C (172)cost center 成本中心 !ce5pA
C (173)cost driver 成本动因