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注会《审计》英语常用词汇 56s*A*z$
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1.audit 审计 iUNnPJh
2.attestation 鉴证 5L&:_iQZy
3.credibility 可信赖程度 9oq)X[
4.audit of financial statements 财务报表审计 La}o(7=s
5.agreed-upon procedures 执行商定程序 Y(GW0\<
6.high levels of assurance 高水平保证 VC=6uB
7.compilation 编制
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8.reliability 可靠性 q$^<zY
9.relevance 相关性 caD5Pod4
10.professional skepticism 职业谨慎 >0T3'/k<H
11.objectivity 客观性 A1<k1[5fJ
12. professional competence 专业胜任能力 4!2SS
13.Senior/CPA-in-charge 项目经理 :GM#&*$2<
14.audit engagement letter 业务约定书 .! j#3J..u
15.recurring audit 连续审计 2k3 z'RLG
16.the client 委托人 ]h
UKuef
17.change CPA 更换注册会计师 )@c3##Zp)
18.the existing CPA 现任注册会计师 .cw=*<zeg
19.the successor CPA 后任注册会计师 4qBY%1
20.the preceding CPA前任注册会计师 /'Bdq?!B&
21.issue the audit report 出具审计报告 gDhl-
22.expert 专家 Th+|*=Il
23.the board of directors 董事会 U$$3'n
24.knowledge of the entity‘ s business 了解被审计单位情况 d
H_2o
25.assess material misstatement risks评估重大错报风险 0|Q.U
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 L{K*~B -p
27.a general knowledge of —— 初步了解―――的情况 Vw?P.4
28.a more knowledge of—— 进一步了解的情况 c'lIWuL)
29.the prior year‘s working papers 以前年度工作底稿 u-M] Az-
30.minutes of meeting 会议纪要 dMgbW<uAu
31.business risks 经营风险
.
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32.appropriateness 适当性 <tQXK;
33.accounting estimate 会计估计 Wy,"cT
34.management representations 管理层声明 dp< auA
35.going concern assumption 持续经营假设 &U0WkW
36.audit plan 审计计划 7 FIFSt
37.significant audit areas 重点审计领域 |lHFo{8"
38.error 错误 \#_@qHAG
39.fraud舞弊 'Ix5,^M}B
40.modified or additional procedures 修改或追加审计程序 +cw{aI`a8
41.misappropriation of assets 侵占资产 vK`S!7x'&
42.transactions without substance 虚假交易 RhyegD
43.unusual pressures 异常压力 N
I3(
44.the suspected noncompliance 涉嫌存在违法行为 4Qhx[Hv>(
45.materialiy 重要性 |N6mTB2
46.exceed the materiality level 超过重要性水平 I`#EhH
47.approach the materiality level 接近重要性水平 ^s.oZj
q
48.an acceptably low level 可接受水平 Z
c<]^QR
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 =*[, *A
50.misstatements or omissions 错报或漏报 ev*c4^z:s
51.aggregate 总计 n\
Gg6Y
52.subsequent events 期后事项 F94V 5_[
53.adjust the financial statements 调整财务报表 K9LEIby
54.perform additional audit procedures 实施追加的审计程序 7~lB}
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55.audit risk 审计风险 {z-NlH
56.detection risk 检查风险 kEx8+2s=M
57.inappropriate audit opinion 不适当的审计意见 <f[9j u
58.material misstatement 重大的错报 uq]iMz>
59.tolerable misstatement 可容忍错报 =>.
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60.the acceptable level of detection risk 可接受的检查风险 _i.({s&_9
61.assessed level of material misstatement risk 重大错报风险的评估水平 `GP3D~
62.simall business 小规模企业 O<Jwaap
63.accounting system 会计系统 #[C<
J#;
64.test of control 控制测试 e=-YP8l
65.walk-through test 穿行测试 U=M#41J
66.communication 沟通 }1@n(#|c
67.flow chart 流程图 wiKCr/
68.reperformance of internal control 重新执行 ^]KIgGv\
69.audit evidence 审计证据 D@2Ya/c
70.substantive procedures 实质性程序 ]C+eJ0"A
71.assertions 认定 a{5H33JA
72.esistence 存在 rkbl/py
73.occurrence 发生
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74.completeness 完整性 G|<] Ma9x
75.rights and obligations 权利和义务 M3)v-
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76.valuation and allocation 计价和分摊 jDFp31_
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77.cutoff 截止 uFMs^^#
78.accuracy 准确性 Z<w,UvJa
79.classification 分类 B<rPvM7a
80.inspection 检查 KPD@b=F
81.supervision of counting 监盘 osI- o~#>
82.observation 观察 Hu[8HzJo
83.confirmation 函证 WvIK=fdZ$
84.computation 计算 NEZH<#
85.analytical procedures 分析程序 gt#MeU
86.vouch 核对 zkuv\kY/ Z
87.trace 追查 "<7$2!
88.audit sampling 审计抽样 YAX #O\,
89.error 误差 tbL1g{Dz,
90.expected error 预期误差 :
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91.population 总体 ojiM2QT}m
92.sampling risk 抽样风险 L;L2j&i%v)
93.non- sampling risk 非抽样风险 ::kpl2r\c
94.sampling unit 抽样单位 27}.s0{D
95.statistical sampling 统计抽样 f|;HS!$
96.tolerable error 可容忍误差 L;
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97.the risk of under reliance 信赖不足风险 mxtlr)
98.the risk of over reliance 信赖过度风险 ?S+/QyjcfJ
99.the risk of incorrect rejection 误拒风险 2pVVoZV.<
100. the risk of incorrect acceptance 误受风险 9)8*FahW
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 `#-p,NElV
103.cash receipt 现金收入 7
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104.cash disbursement 现金支出 bWhJ^LD
105.bank statement 银行对账单 4S
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106.bank reconciliation 银行存款余额调节表 /5Gnb.zN)
107.balance sheet date 资产负债表日 $Vd?K@W[h
108.net realizable value 可变现净值 JDIz28 Ww
109.storeroom 仓库 { mK pD
110.sale invoice 销售发票 yz54:q?
111.price list 价目表 nhB^Xr=
112.positive confirmation request 积极式询证函 kfH9Y%bOy
113.negative confirmation request 消极式询证函 WBIQ%XB'
114.purchase requisition 请购单 EU`'
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115.receiving report 验收报告 54, Ju'r
116.gross margin 毛利 >$d d9|[
117.manufacturing overhead 制造费用 KFCQYdI`d
118.material requisition 领料单 H620vlC}V
119.inventory-taking 存货盘点 i4 y(H
120.bond certificate 债券 Z&2
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121.stock certificate 股票 e7)> U!9c9
122.audit report 审计报告 C?_t8G./_
123.entity 被审计单位 V>~*]N^f
124.addressee of the audit report 审计报告的收件人 A- <.#
125.unqualified opinion 无保留意见 krnvFZRTQ
126.qualified opinion 保留意见 ~:'gvR;x
127.disclaimer of opinion 无法表示意见 M%nZu{
128.adverse opinion 否定意见 q[T_*X3o
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A (1)ABC 作业基础成本计算 ?j},O=JFn
A (2)absorbed overhead 已吸收制造费用 Y9lbf_51
A (3)absorption costing 吸收成本计算 #t5JUi%in*
A (4)account 账户,报表 arpJiG~JR
A (5)accounting postulate 会计假设 ?dATMmT-
A (6)accounting series release 会计公告文件 [kU[}FT
A (7)accounting valuation 会计计价 [qc6Q:
A (8)account sale 承销清单 % B7?l
A (9)accountability concept 经营责任概念 7~Xu71^3s
A (10)accountancy 会计职业 hfP(N_""S
A (11)accountant 会计师 b*$o[wO9
A (12)accounting 会计 ]lG_rGw
A (13)agency cost 代理成本 'Gm!Jblo@
A (14)accounting bases 会计基础 A
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A (15)accounting manual 会计手册 1{Sx V
A (16)accounting period 会计期间 @Reh?]# v
A (17)accounting policies 会计方针 }b\i
pA,~
A (18)accounting rate of return 会计报酬率 1bFEx_
A (19)accounting reference date 会计参照日 kG~ivB}x
A (20)accounting reference period 会计参照期间 bN<O<x1j
A (21)accrual concept 应计概念 ]J0Y^dM
A (22)accrual expenses 应计费用 &El[
A (23)acid test ration 速动比率(酸性测试比率) `s|\"@
2
A (24)acquisition 购置 a*e|>p DO
A (25)acquisition accounting 收购会计 .5$V7t.t$\
A (26)activity based accounting 作业基础成本计算 +L<w."WG
A (27)adjusting events 调整事项 _3g %F
A (28)administrative expenses 行政管理费 :W1tIB
A (29)advice note 发货通知 QjT#GvHY
A (30)amortization 摊销 rkER`
A (31)analytical review 分析性检查 LXOF{FG
A (32)annual equivalent cost 年度等量成本法 ZS
7)(j$.
A (33)annual report and accounts 年度报告和报表 rUJSzLy
A (34)appraisal cost 检验成本 ~>wq;T:=
A (35)appropriation account 盈余分配账户 //@sktHsw(
A (36)articles of association 公司章程细则 :5qqu{GL
A (37)assets 资产 9EY_R&Yq%
A (38)assets cover 资产保障 [eTck73
A (39)asset value per share 每股资产价值 xDAA`G
A (40)associated company 联营公司 2{Lc^6i(t
A (41)attainable standard 可达标准 o2t@-dNi
gP"Mu#/D
A (42)attributable profit 可归属利润 4<!}4
A (43)audit 审计 <=LsloI
A (44)audit report 审计报告 FCw
VVF0y
A (45)auditing standards 审计准则 A&@jA5Jb
A (46)authorized share capital 额定股本 {Rh+]=7
A (47)available hours 可用小时 H#d!
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A (48)avoidable costs 可避免成本 >G -?e!
B (49)back-to-back loan 易币贷款 ::h02,y;1%
B (50)backflush accounting 倒退成本计算 l.LFlwt
B (51)bad debts 坏帐 }F9?*2\/
B (52)bad debts ratio 坏帐比率 EJiF_
B (53)bank charges 银行手续费 Fb`7aFIf
B (54)bank overdraft 银行透支 [&k& $04_
B (55)bank reconciliation 银行存款调节表 yW7S
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B (56)bank statement 银行对账单 7H@Cy}a
B (57)bankruptcy 破产 1pBsr(
B (58)basis of apportionment 分摊基础 `5aypJf1
B (59)batch 批量 $y |6<
B (60)batch costing 分批成本计算 x[,wJzp\6
B (61)beta factor B(市场)风险因素 E`LIENm
B (62)bill 账单 _}%#Yz
B (63)bill of exchange 汇票 Tx&qp#FS
B (64)bill of landing 提单 !D]6Cq
B (65)bill of materials 用料预计单 T;vPR,]rz
B (66)bill payable 应付票据 k>@^M]%
B (67)bill receivable 应收票据 w6%CBE2
B (68)bin card 存货记录卡 5v03<m0`y
B (69)bonus 红利 L.~]qs|G/K
B (70)book-keeping 薄记 ^i,0n}>
B (71)Boston classification 波士顿分类 jMN@x]6w
B (72)breakeven chart 保本图 [/`Hz]R
B (73)breakeven point 保本点 ?p\II7
B (74)breaking-down time 复位时间 /[|md0,
B (75)budget 预算 DT~y^h
B (76)budget center 预算中心 <EE+
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B (77)budget cost allowance 预算成本折让
2ZFKjj
B (78)budget manual 预算手册 x)Om[jZE
B (79)budget period 预算期间 G"R>a w
B (80)budgetary control 预算控制 Rhxm)5 +
B (81)budgeted capacity 预算生产能力 V$]a&wM<5
B (82)burden 制造费用 Woy
[V
B (83)business center 经营中心 1$!K2=%OXj
B (84)business entity 营业个体 aLo>Yi
B (85)business unit 经营单位 WYd,tGz
B (86)buy-out management 管理性购买产权 #1lS\!
B (87)by-product 副产品 ~5?n&pF
C (88)called-up share capital 催缴股本 vnOF$6n
C (89)capacity 生产能力 [==Z1Q;=
C (90)capacity ratios 生产能力比率 9'r3L)[
C (91)capital 资本 +as\>"Cj+2
C (92)capital assets pricing model资本资产计价模式 uS10P7N}
C (93)capital commitment 承诺资本 \:^n-D*fX
C (94)capital employed 已运用的资本 5/VB'N#7s
C (95)capital expenditure 资本支出 &wC.?w$
C (96)capital expenditureauthorization 资本支出核准 ~Am
%%$
C (97)capital expenditure control 资本支出控制 wAwH8x LU
C (98)capital expenditure proposal资本支出申请 w)c#ZJHG
C (99)capital funding planning 资本基金筹集计划 tTxo:+xg
C (100)capital gain 资本收益 'F<e )D?
C (101)capital investment appraisal资本投资评估 %Q4w9d
C (102)capital maintenance 资本保全 4o8HEq!
C (103)capital resource planning 资本资源计划 -m-WUox4"
C (104)capital surplus 资本盈余 KTREOOu .t
C (105)capital turnover 资本周转率 1;9E*=
C (106)card 记录卡 5rSth.&
C (107)cash 现金 #j5^/*XW
C (108)cash account 现金账户 ~a|Q[tiV]
C (109)cash book 现金账薄 ~Q\uP(!D
C (110)cash cow 金牛产品 dfd%A"
I
C (111)cash flow 现金流量 P+l^Ep8P
C (112)cash discounted 现金贴现 G#M]\)f%
C (113)cash flow budget 现金流量预算 ~x\Q\Cxp
C (114)cash flow statement 现金流量表 eWs^[^c.<
C (115)cash ledger 现金分类账
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C (116)cash limit 现金限额 cLF>Jvs*J
C (117)CCA 现时成本会计 _Dt TG<E
C (118)center 中心 30-wTcG
C (119)changeover time 变更时间 r>eXw5Pr7
C (120)chartered entity 特许经济个体 Bd[}A9O[
C (121)cheque 支票 4vJIO{m
C (122)cheque register 支票登记薄 c8W=Is`
C (123)coin analysis 零钱分类 spDRQ_qq
C (124)classification 分类 )y Y;%
C (125)clock card 工时卡 yXmp]9$
C (126)code 代码 hkc_>F]Hx
C (127)commitment accounting 承诺确认会计 ,4$J|^T&
C (128)common cost 共同成本 :CHd\."%+1
C (129)company limited byguarantee 有限担保责任公司 M57(,#g
C (130)company limited shares 股份有限公司 \'b-;exH
C (131)competitive position 竞争能力状况 eT?LMBn\
C (132)concept 概念
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C (133)conglomerate 跨行业企业 >,1LBM|0u
C (134)consistency concept 一致性概念 {1ceF
C (135)consolidated accounts 合并报表 &(7Io?
C (136)consolidation accounting 合并会计 pr?(5{BL
C (137)consortium 财团 Q)8t;Kx
C (138)contingency plan 应急计划 (\
%y)
C (139)contingent liabilities 或有负债 Kj5f:{Ur
C (140)continuous operation 连续生产 :.^rWCL2
C (141)contra 抵消 1(a\$Di
C (142)contract cost 合同成本 a#$%xw
C (143)contract costing 合同成本计算 r}bKVne
C (144)contribution 贡献毛益 CAO{$<M5m
C (145)contribution centre 贡献中心 IA!Kpg
W
C (146)contribution chart 贡献图 3 g&mND
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ],4LvIPD
C (148)contribution to salesration 贡献毛益对销售比率 tam/FzVw
C (149)control 控制 BW[K/l~"$:
C (150)control account 控制帐户 #nz$RJsX
C (151)control limits 控制限度 bp_@e0
C (152)controllability concept 可控制概念 sP!qv"u
C (153)controllable cost 可控制成本 4v$AM8/o
C (154)conversion cost 加工成本 W ,+91rup
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 QI<3N
C (156)corporate appraisal 公司评估 vA `.8U 0S
C (157)corporate planning 公司计划 9NAlgET
C (158)corporate social reporting 公司社会报告 L1BpY-=
C (159)corporation 股份公司 9
x\G(w
C (160)cost 成本 5#PhaVc
C (161)cost account 成本帐户 c i>=45@J
C (162)cost accounting 成本会计 <hdCO<
0(
C (163)cost accounting manual 成本手册 gw^+[}U#
C (164)cost accounts calendar 成本报表的日历时间 NST6pu\,U
C (165)cost adjustment 成本调整 ^(3k
uF
C (166)cost allocation 成本分配 RB!E>]
C (167)cost apportionment 成本分摊 ,vj^AXU
C (168)cost attribution 成本归属 b iD7(AK
C (169)cost audit 成本审计 B*7o\~5
C (170)cost behaviour 成本性态 !
NtY4O/
C (171)cost benefit analysis 成本效益分析 DEhA8.v
C (172)cost center 成本中心 lB-7.
C (173)cost driver 成本动因