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注会《审计》英语常用词汇 !#3v<_]#d
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1.audit 审计 3VaL%+T$,
2.attestation 鉴证 qx|~H'UuBN
3.credibility 可信赖程度 Fsz;T;
4.audit of financial statements 财务报表审计 Qu|H_<8g
5.agreed-upon procedures 执行商定程序 s^#B*
6.high levels of assurance 高水平保证 *mby fu0q
7.compilation 编制 VX0}x+LJ
8.reliability 可靠性 DZ"'GQSg
9.relevance 相关性 O |!cPB:
10.professional skepticism 职业谨慎 ]jjHIFX
11.objectivity 客观性 h/k00hD60
12. professional competence 专业胜任能力 ?k@^U9?R
13.Senior/CPA-in-charge 项目经理 %vUY|3G
14.audit engagement letter 业务约定书 t^
Ge "
15.recurring audit 连续审计 ^,}1^?*
16.the client 委托人 HAwdu1$8
17.change CPA 更换注册会计师 H%pD9'q~
18.the existing CPA 现任注册会计师 iSbPOC7
19.the successor CPA 后任注册会计师 VkFMr8@|
20.the preceding CPA前任注册会计师 42M_ %l_
21.issue the audit report 出具审计报告 *+(rQ";x
22.expert 专家 MroN=%|t
23.the board of directors 董事会 ]n}aePl}oU
24.knowledge of the entity‘ s business 了解被审计单位情况 AO,
o|,#4F
25.assess material misstatement risks评估重大错报风险 Wz%H?m:g#
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 KT[ZOtu
27.a general knowledge of —— 初步了解―――的情况 ,R.rxoO
28.a more knowledge of—— 进一步了解的情况 6%it`A8}
29.the prior year‘s working papers 以前年度工作底稿 L>L IN 1A
30.minutes of meeting 会议纪要 # ~Doz7~
31.business risks 经营风险 uP G\1
32.appropriateness 适当性 `R;i1/
33.accounting estimate 会计估计 ?8N^jjG
34.management representations 管理层声明 bFjH*~
P
35.going concern assumption 持续经营假设 #/_{(P
36.audit plan 审计计划 ~[%_]/#&%z
37.significant audit areas 重点审计领域 +-C.E
38.error 错误 e>6|# d
39.fraud舞弊 R:4@a ':H
40.modified or additional procedures 修改或追加审计程序 x$;RfK2&p
41.misappropriation of assets 侵占资产 :{+~i.*
42.transactions without substance 虚假交易 {xx}xib3
43.unusual pressures 异常压力 EQN)y27poW
44.the suspected noncompliance 涉嫌存在违法行为 oqAO@<dL!
45.materialiy 重要性 kDol 1v`
46.exceed the materiality level 超过重要性水平 ?r0rY?
47.approach the materiality level 接近重要性水平 T*:w1*:
48.an acceptably low level 可接受水平 3\2%i6W6
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 zOd*>
50.misstatements or omissions 错报或漏报 ~7 `,}) d
51.aggregate 总计 UB/"&I uo
52.subsequent events 期后事项 D=Q.Q
53.adjust the financial statements 调整财务报表 p[w! SR%=
54.perform additional audit procedures 实施追加的审计程序 ]DKRug5
55.audit risk 审计风险 M6mgJonN|
56.detection risk 检查风险 "\i H/
57.inappropriate audit opinion 不适当的审计意见 Q,
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58.material misstatement 重大的错报 T%%
0W J
59.tolerable misstatement 可容忍错报 |QS3
nX<
60.the acceptable level of detection risk 可接受的检查风险 <o/!M6^:
61.assessed level of material misstatement risk 重大错报风险的评估水平 b"uO BB
62.simall business 小规模企业 <l(n)|H1P
63.accounting system 会计系统 &#L C'
64.test of control 控制测试 U$mDAi$
65.walk-through test 穿行测试 [I=|"Ic~
66.communication 沟通 ,VS(4
67.flow chart 流程图 d\uN
68.reperformance of internal control 重新执行 /cb`%"Z
69.audit evidence 审计证据 b3EGtC}^
70.substantive procedures 实质性程序 1^LdYO?g'
71.assertions 认定 OKAU*}_
72.esistence 存在 ||JUP}eP
73.occurrence 发生 4^uSW&`;/
74.completeness 完整性 XHekz6_
75.rights and obligations 权利和义务 XjF@kQeM=
76.valuation and allocation 计价和分摊 '{cSWa|
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77.cutoff 截止 n1J u=C
78.accuracy 准确性 RI@\cJ\}
79.classification 分类 Vx(*OQ
80.inspection 检查 JD#x+~pb,8
81.supervision of counting 监盘 [02rs@c>
82.observation 观察 Ec!!9dgRQ
83.confirmation 函证 gYD1A\
84.computation 计算 4d`YZNvZW/
85.analytical procedures 分析程序 O;~e^ <*
86.vouch 核对 eJ99 W=
87.trace 追查 4T31<wk
88.audit sampling 审计抽样 IplOXD
89.error 误差 C<
9x\JY%
90.expected error 预期误差 Jqj!k*=/
91.population 总体 sq!$+
=1-X
92.sampling risk 抽样风险 xIGq+yd(
93.non- sampling risk 非抽样风险 ~ubvdQEW
94.sampling unit 抽样单位 x="Wqcnj{
95.statistical sampling 统计抽样 h+}BtKA
96.tolerable error 可容忍误差 /?eVWCR
97.the risk of under reliance 信赖不足风险 xvV";o
98.the risk of over reliance 信赖过度风险 5dm ~yQN/
99.the risk of incorrect rejection 误拒风险 _ocCt XI9
100. the risk of incorrect acceptance 误受风险 v>_@D@pr
101.working trial balance 试算平衡表 e0TYHr)X>3
102.index and cross-referencing 索引和交叉索引 LqbI/AQ)
103.cash receipt 现金收入 D5,]E`jwu
104.cash disbursement 现金支出 'OsZD?W{
105.bank statement 银行对账单 )A\
ZS<@Z7
106.bank reconciliation 银行存款余额调节表 xU.1GI%UPu
107.balance sheet date 资产负债表日 U?UU]>Q
108.net realizable value 可变现净值 ISGw}# }]?
109.storeroom 仓库 ;Z]Wj9iY
110.sale invoice 销售发票 2!{D~Gfl=
111.price list 价目表 6kYluV+j
112.positive confirmation request 积极式询证函 J].Oxch&y
113.negative confirmation request 消极式询证函 Dh8ECy5k<*
114.purchase requisition 请购单 nGH6D2!F
115.receiving report 验收报告 l~i?
116.gross margin 毛利 hz
o> :U
117.manufacturing overhead 制造费用 7*l$i/!
118.material requisition 领料单 >Zb!?ntN`t
119.inventory-taking 存货盘点 1&|]8=pG7
120.bond certificate 债券 ;P91'B~t
121.stock certificate 股票 GbSCk}>
122.audit report 审计报告 l7|z]v-
123.entity 被审计单位 .9bi%=hP
124.addressee of the audit report 审计报告的收件人 24 [KGp
125.unqualified opinion 无保留意见 0P$1=oK
126.qualified opinion 保留意见 9{u=
127.disclaimer of opinion 无法表示意见 -c_l
n K
128.adverse opinion 否定意见 'H530Y\
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A (1)ABC 作业基础成本计算 D0Dz@25-
A (2)absorbed overhead 已吸收制造费用 39v Bsc
A (3)absorption costing 吸收成本计算 7hHID>,o9%
A (4)account 账户,报表 w?ugZYwX*
A (5)accounting postulate 会计假设 T#ls2UL*xh
A (6)accounting series release 会计公告文件 EtcT:k?y
A (7)accounting valuation 会计计价 |p:4s"NT
A (8)account sale 承销清单 #_DpiiS,.Q
A (9)accountability concept 经营责任概念 ZC?~RXL(
A (10)accountancy 会计职业 +F)EGB%LXs
A (11)accountant 会计师 vNSUrf,r
A (12)accounting 会计 =-r"@2HBq
A (13)agency cost 代理成本 Rw?w7?I
A (14)accounting bases 会计基础 o%_-u
+
A (15)accounting manual 会计手册 9hzu!}~'
I
A (16)accounting period 会计期间 \lbH
A (17)accounting policies 会计方针 Ok!P~2J
A (18)accounting rate of return 会计报酬率 T8S&9BM7
A (19)accounting reference date 会计参照日 ?(9*@
A (20)accounting reference period 会计参照期间 c8&3IzZ
A (21)accrual concept 应计概念 v3DK0 MW
A (22)accrual expenses 应计费用 U1YqyG8
A (23)acid test ration 速动比率(酸性测试比率) y!b"Cj
A (24)acquisition 购置 Cog }a
A (25)acquisition accounting 收购会计 RN`TUCQL
A (26)activity based accounting 作业基础成本计算
So ziFI
A (27)adjusting events 调整事项 QRju9x
A (28)administrative expenses 行政管理费 %r^tZ ;;l
A (29)advice note 发货通知 hkPMu@BI
A (30)amortization 摊销 nE]rPRU}[
A (31)analytical review 分析性检查 HhynU/36
A (32)annual equivalent cost 年度等量成本法 OeQ[-e
A (33)annual report and accounts 年度报告和报表 ntIR #fB
A (34)appraisal cost 检验成本 F@<cp ?dR
A (35)appropriation account 盈余分配账户 /`M#
A (36)articles of association 公司章程细则 |sGJum&=
A (37)assets 资产 .i;.5)shsu
A (38)assets cover 资产保障 fq>{5ODO
A (39)asset value per share 每股资产价值 AWcbbj6Nd
A (40)associated company 联营公司 LuZlGm
A (41)attainable standard 可达标准 g[~{iu_$d
ozY$}|sjDT
A (42)attributable profit 可归属利润 AJ\gDjj<
A (43)audit 审计 dQ*^WNUB
A (44)audit report 审计报告 g%J\YRo
A (45)auditing standards 审计准则 -7!L]BcZ.
A (46)authorized share capital 额定股本 y{M7kYWtHV
A (47)available hours 可用小时 ^x0N]/
A (48)avoidable costs 可避免成本 s17)zi,?4
B (49)back-to-back loan 易币贷款 fgqCX:SWz
B (50)backflush accounting 倒退成本计算 6?xF!VIL
B (51)bad debts 坏帐 :?UcD_F
B (52)bad debts ratio 坏帐比率 jwjLxt
B (53)bank charges 银行手续费 Wu6'm&t
B (54)bank overdraft 银行透支 [Q:mq=<Z%
B (55)bank reconciliation 银行存款调节表 F=Xb_Gd`
B (56)bank statement 银行对账单 0to`
=;JI
B (57)bankruptcy 破产 aEzf*a|fSV
B (58)basis of apportionment 分摊基础 Rk5#5R n
B (59)batch 批量 I:t?# )wl
B (60)batch costing 分批成本计算 XZN@hXc9:v
B (61)beta factor B(市场)风险因素 Z;N3mD+\ye
B (62)bill 账单
kMW9UUw
B (63)bill of exchange 汇票 p9jC-
&:
B (64)bill of landing 提单 [f:&aS+
B (65)bill of materials 用料预计单 U B+~K/
B (66)bill payable 应付票据 FI: H/e5[
B (67)bill receivable 应收票据 6&]Z'nW0k
B (68)bin card 存货记录卡 rI\5djiYJ
B (69)bonus 红利 )^8[({r~
B (70)book-keeping 薄记 G(?1 Urxi
B (71)Boston classification 波士顿分类 :ek^M (
B (72)breakeven chart 保本图 db_Qt' >
B (73)breakeven point 保本点 W;8A{3q%N0
B (74)breaking-down time 复位时间 ;1yF[<a
B (75)budget 预算 @-K[@e/uwy
B (76)budget center 预算中心 !4<D^eh
B (77)budget cost allowance 预算成本折让 WI&A+1CK-5
B (78)budget manual 预算手册 ;ZuHv
{=
B (79)budget period 预算期间 =^p}JhQ
B (80)budgetary control 预算控制 2ZV; GS#
B (81)budgeted capacity 预算生产能力 _"x%s
B (82)burden 制造费用 X*MK(aV3
B (83)business center 经营中心 4r83;3WXs
B (84)business entity 营业个体 dn}EM7:Z
B (85)business unit 经营单位 "c} en[
B (86)buy-out management 管理性购买产权 W{Je)N
B (87)by-product 副产品 #|8%h
C (88)called-up share capital 催缴股本 vn*K\,
C (89)capacity 生产能力 DZmVm['l
C (90)capacity ratios 生产能力比率 q{G8Po$z'
C (91)capital 资本 ~-NSIV:f
C (92)capital assets pricing model资本资产计价模式 NRG06M
C (93)capital commitment 承诺资本 g?|Z/eVJ
C (94)capital employed 已运用的资本 @r[SqGa:
C (95)capital expenditure 资本支出 8&HBR #
C (96)capital expenditureauthorization 资本支出核准 O13]H"O_
C (97)capital expenditure control 资本支出控制 qi~-<qW
C (98)capital expenditure proposal资本支出申请 1`|Z8Jpocj
C (99)capital funding planning 资本基金筹集计划
_t"[p_llo
C (100)capital gain 资本收益 D1+1j:m
C (101)capital investment appraisal资本投资评估 )H]L/n
C (102)capital maintenance 资本保全 G6{'|CV
C (103)capital resource planning 资本资源计划 ^w%%$9=:r
C (104)capital surplus 资本盈余 wQhu U
C (105)capital turnover 资本周转率 WJ-.?
C (106)card 记录卡 |5`ecjb.
C (107)cash 现金 ,[p pETz
C (108)cash account 现金账户 0\"#Xa+}8
C (109)cash book 现金账薄 &c"!Y)%G
C (110)cash cow 金牛产品 (!8b$)k
C (111)cash flow 现金流量 pam9wfP
C (112)cash discounted 现金贴现 jP/Vqe%%8
C (113)cash flow budget 现金流量预算 XPf{R619
C (114)cash flow statement 现金流量表 ^ )"Il
C (115)cash ledger 现金分类账 '_7rooU9
C (116)cash limit 现金限额 ceJ#>Rj
C (117)CCA 现时成本会计 <K&A/Ue
C (118)center 中心 EKcPJ\7
C (119)changeover time 变更时间 lb9?Uc@
C (120)chartered entity 特许经济个体 fB
ZLWfp9
C (121)cheque 支票 r?Mf3U^G
C (122)cheque register 支票登记薄 [*It' J^
C (123)coin analysis 零钱分类 Eo^m; p5
C (124)classification 分类 3
eF c
C (125)clock card 工时卡 @",#'eC"
C (126)code 代码 ,<K+.7,)E
C (127)commitment accounting 承诺确认会计 e <{d{
C (128)common cost 共同成本 -3?
<Ja
C (129)company limited byguarantee 有限担保责任公司
T=~d.&J
C (130)company limited shares 股份有限公司 {R63n
C (131)competitive position 竞争能力状况 ?[bE/Ya+S
C (132)concept 概念 2G-"HOG
C (133)conglomerate 跨行业企业 U5-8It2OR
C (134)consistency concept 一致性概念 { Mb<onW
C (135)consolidated accounts 合并报表 |uz<)
C (136)consolidation accounting 合并会计 +J{ErsG?6P
C (137)consortium 财团 2DsP "q79k
C (138)contingency plan 应急计划 ?kZ-,@h:
C (139)contingent liabilities 或有负债 G Wa6FX:/
C (140)continuous operation 连续生产 ;CS[Ja>e
C (141)contra 抵消 w (`g)`
C (142)contract cost 合同成本 M0C)SU5"
C (143)contract costing 合同成本计算 <X{w^
cT_Q
C (144)contribution 贡献毛益 re%XaL
C (145)contribution centre 贡献中心 5Hj/7~ =
C (146)contribution chart 贡献图 Xl2g Hh
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 1 Vc_jYO@
C (148)contribution to salesration 贡献毛益对销售比率 P}a$#a'!
C (149)control 控制 NTZ3Np`
C (150)control account 控制帐户 3t.!5L
C (151)control limits 控制限度 \$4z@`n Y
C (152)controllability concept 可控制概念 n2-+.9cY
C (153)controllable cost 可控制成本 3SbZD
C (154)conversion cost 加工成本 vvY?8/
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 YwY?tOxBe
C (156)corporate appraisal 公司评估 .eVX/6,
C (157)corporate planning 公司计划 eJ<P
C (158)corporate social reporting 公司社会报告 )S4ga
C (159)corporation 股份公司 <4;,
y*"n
C (160)cost 成本 wDoCc:
C (161)cost account 成本帐户 0
&|M/
C (162)cost accounting 成本会计 WdS1v%
C (163)cost accounting manual 成本手册 iNi1+sm
C (164)cost accounts calendar 成本报表的日历时间 sl$y&C-
C (165)cost adjustment 成本调整 52#
*{q}
C (166)cost allocation 成本分配 '>1M~B
C (167)cost apportionment 成本分摊 fX,O9d$
C (168)cost attribution 成本归属 "WGKwi=W
C (169)cost audit 成本审计 !WGQ34R {
C (170)cost behaviour 成本性态 &-^*D%9
C (171)cost benefit analysis 成本效益分析 WhH60/`
C (172)cost center 成本中心 x4g6Qze
C (173)cost driver 成本动因