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注会《审计》英语常用词汇 Tkgs]q79
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1.audit 审计 d9
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2.attestation 鉴证 zT?D<XW>1
3.credibility 可信赖程度 1D!<'`)AY
4.audit of financial statements 财务报表审计 ^\,E&=/}M
5.agreed-upon procedures 执行商定程序 2Q:+_v
6.high levels of assurance 高水平保证 URbletSBQ
7.compilation 编制 4#hSJ(~7S
8.reliability 可靠性 "i W"NFO
9.relevance 相关性 D*|Bb
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10.professional skepticism 职业谨慎 x.R4%Z
11.objectivity 客观性 G9<X_
12. professional competence 专业胜任能力 uOdl*| T?
13.Senior/CPA-in-charge 项目经理 0h7r&t%YsV
14.audit engagement letter 业务约定书 r1RM
15.recurring audit 连续审计 3>VL}Ui}
16.the client 委托人 )q3p-)@kQ
17.change CPA 更换注册会计师 fvxu#
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18.the existing CPA 现任注册会计师 c6]D-YNFG
19.the successor CPA 后任注册会计师 Vj>8a)"B5a
20.the preceding CPA前任注册会计师 zjoq6
21.issue the audit report 出具审计报告 8E]F$.6U
22.expert 专家 Bo%NFB;
23.the board of directors 董事会 i@M[>~
24.knowledge of the entity‘ s business 了解被审计单位情况 ZbAcO/
25.assess material misstatement risks评估重大错报风险 Gjo`
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 s.
NGA.]$
27.a general knowledge of —— 初步了解―――的情况 mUF,@>o
28.a more knowledge of—— 进一步了解的情况 *,WU?tl&
29.the prior year‘s working papers 以前年度工作底稿 _n>,!vH
30.minutes of meeting 会议纪要
1c{DY
31.business risks 经营风险 Z!X0U7&U
32.appropriateness 适当性 I"7u2"@-8j
33.accounting estimate 会计估计 G{%L B}2
34.management representations 管理层声明 }Y36C.@H
35.going concern assumption 持续经营假设 `$aZ0+
36.audit plan 审计计划 '$z
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37.significant audit areas 重点审计领域 d)f :)Ew
38.error 错误 m5Di
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39.fraud舞弊 =
6\ ^%
40.modified or additional procedures 修改或追加审计程序 Otm0(+YB7
41.misappropriation of assets 侵占资产 M?uC%x+S$_
42.transactions without substance 虚假交易 gQ1;],_
43.unusual pressures 异常压力 C#Iybg
44.the suspected noncompliance 涉嫌存在违法行为 ZoZ|Ma
45.materialiy 重要性 Jz
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46.exceed the materiality level 超过重要性水平 i9][N5\$
47.approach the materiality level 接近重要性水平 HJYScwjQ;`
48.an acceptably low level 可接受水平 M} v/tRI
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 `XEr(e9
50.misstatements or omissions 错报或漏报 <1\Nb{5
51.aggregate 总计 0T5L_%c
52.subsequent events 期后事项 l}sjD[2
53.adjust the financial statements 调整财务报表 Ng>h"H
54.perform additional audit procedures 实施追加的审计程序 LW_f
55.audit risk 审计风险
n$,*|_$#
56.detection risk 检查风险 M%;hB*9
57.inappropriate audit opinion 不适当的审计意见 2u*KM`fa`
58.material misstatement 重大的错报 A#'8X w|
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 M, mvys$
61.assessed level of material misstatement risk 重大错报风险的评估水平 ly3\e_z:G
62.simall business 小规模企业 PQ$%H>{
63.accounting system 会计系统 mZ"4&U
64.test of control 控制测试 P:]^rke~&
65.walk-through test 穿行测试 Z lzjVU/E
66.communication 沟通 V~;1IQd{
67.flow chart 流程图 LsS
68.reperformance of internal control 重新执行 ;&-k#PE]/H
69.audit evidence 审计证据 ocS5SB]8
70.substantive procedures 实质性程序 q 2:6QM&
71.assertions 认定 !LN?PKJ
72.esistence 存在 h/hmlnOQl
73.occurrence 发生 x-.?HS
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74.completeness 完整性 Ur=(.%@
75.rights and obligations 权利和义务 j@uOOhy
76.valuation and allocation 计价和分摊 xCl1g4N
77.cutoff 截止 74k dsgQf
78.accuracy 准确性 Hm'=aff6A
79.classification 分类 /?F/9hL
80.inspection 检查 l(tOe
81.supervision of counting 监盘 @8rx`
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82.observation 观察 oij}'|/Jc
83.confirmation 函证 3r."j2$Hs0
84.computation 计算 mahJSz(3
85.analytical procedures 分析程序 K\6u9BYG
86.vouch 核对 <oA7'|Bu<
87.trace 追查 rJbf_]^
88.audit sampling 审计抽样 ^mO~W
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89.error 误差 (~wqa 3
90.expected error 预期误差 OO*zhGD;[
91.population 总体 p(`6hWx
92.sampling risk 抽样风险 EZ$>.iy{
93.non- sampling risk 非抽样风险 k" PayyAC
94.sampling unit 抽样单位 [)zP6\I
95.statistical sampling 统计抽样 8sM|%<$=j
96.tolerable error 可容忍误差 Ne{?:h.!
97.the risk of under reliance 信赖不足风险 "x*egI
98.the risk of over reliance 信赖过度风险 <;m<8RjX
99.the risk of incorrect rejection 误拒风险 > $7v
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100. the risk of incorrect acceptance 误受风险 1A G<$d5U|
101.working trial balance 试算平衡表 %r}{hq4
102.index and cross-referencing 索引和交叉索引 ]J$eDbaEjT
103.cash receipt 现金收入 g<f <Ip=
104.cash disbursement 现金支出 |G,tlchprs
105.bank statement 银行对账单 QoI
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106.bank reconciliation 银行存款余额调节表 6GSI"M6s
107.balance sheet date 资产负债表日 92x(u%~E
108.net realizable value 可变现净值 O%!!w
109.storeroom 仓库 c[4i9I3v
110.sale invoice 销售发票 dP<=BcH>f
111.price list 价目表 :f}9($
112.positive confirmation request 积极式询证函 CpeU5 o@
113.negative confirmation request 消极式询证函 kG@@ot" n
114.purchase requisition 请购单 _'>oXQJ
115.receiving report 验收报告 %GA"GYL9'
116.gross margin 毛利 lG!|{z7+0
117.manufacturing overhead 制造费用 v)l8@.
118.material requisition 领料单 -vR5BMy=
119.inventory-taking 存货盘点 'H&2HXw&2
120.bond certificate 债券 1
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121.stock certificate 股票 LO khjHR
122.audit report 审计报告 wKYZa# u
123.entity 被审计单位 `c5"d
124.addressee of the audit report 审计报告的收件人 bg&zo;Ck8T
125.unqualified opinion 无保留意见 8WbgSY`
126.qualified opinion 保留意见 o` ZQ d,3
127.disclaimer of opinion 无法表示意见 F6OpN"UM'
128.adverse opinion 否定意见 3z)Kz*xr
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A (1)ABC 作业基础成本计算 "UG
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A (2)absorbed overhead 已吸收制造费用 ICs\
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A (3)absorption costing 吸收成本计算 w' OXlR
A (4)account 账户,报表 6[LM_eP
A (5)accounting postulate 会计假设 V4P;
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A (6)accounting series release 会计公告文件 Ov4y%Pj
A (7)accounting valuation 会计计价 v~V5`%
A (8)account sale 承销清单 O[s{ Gk'>
A (9)accountability concept 经营责任概念 5eoska#y
A (10)accountancy 会计职业 Iw&vTU=2
A (11)accountant 会计师 G_{&sa
A (12)accounting 会计 P'*)\faw
A (13)agency cost 代理成本 c5l.B#-lY
A (14)accounting bases 会计基础 Y/>&0wj)d
A (15)accounting manual 会计手册 2`>T oWN!
A (16)accounting period 会计期间 $8xl#SqH
A (17)accounting policies 会计方针 (m.ob+D
A (18)accounting rate of return 会计报酬率 d`nVc50
A (19)accounting reference date 会计参照日 ~\.w^*$#Y
A (20)accounting reference period 会计参照期间 ,^;)<[
A (21)accrual concept 应计概念 Nz+949X
A (22)accrual expenses 应计费用 |e?64%l5P
A (23)acid test ration 速动比率(酸性测试比率) 8V)^R(\;
A (24)acquisition 购置 ph [#QHB
A (25)acquisition accounting 收购会计 c^u"I'#Q
A (26)activity based accounting 作业基础成本计算 B}?5]N==]
A (27)adjusting events 调整事项 {u\Mj
A (28)administrative expenses 行政管理费 "
'6;/N
A (29)advice note 发货通知 OQT;zqup
A (30)amortization 摊销 t!x5 fNo)
A (31)analytical review 分析性检查 j!4et;
A (32)annual equivalent cost 年度等量成本法 wX[8A/J
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A (33)annual report and accounts 年度报告和报表 !z<%GQ CT
A (34)appraisal cost 检验成本 {Jx4xpvPo
A (35)appropriation account 盈余分配账户 U{z9>
A (36)articles of association 公司章程细则 W$rH"_@m
A (37)assets 资产 ->O2I?
A (38)assets cover 资产保障 Q7$.LEioN
A (39)asset value per share 每股资产价值 Y$Y_fjd_
A (40)associated company 联营公司 !+4cqO
A (41)attainable standard 可达标准 PSVc+s[Q+V
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A (42)attributable profit 可归属利润 M57T2]8,
A (43)audit 审计 ^Au _U
A (44)audit report 审计报告 J-)
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A (45)auditing standards 审计准则 %Gj8F4{
A (46)authorized share capital 额定股本 c`WHNky%j
A (47)available hours 可用小时 {]_r W/
A (48)avoidable costs 可避免成本 =ng\ 9y[;D
B (49)back-to-back loan 易币贷款 )m{Ye0!RD
B (50)backflush accounting 倒退成本计算 ?a8(azn
B (51)bad debts 坏帐
,^ WJm?R
B (52)bad debts ratio 坏帐比率 :l
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B (53)bank charges 银行手续费 9Xl5@%uz?z
B (54)bank overdraft 银行透支 :.d:9Z|_
B (55)bank reconciliation 银行存款调节表 *
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B (56)bank statement 银行对账单 9D}/\jM
B (57)bankruptcy 破产 P*@2.#oO
B (58)basis of apportionment 分摊基础 t" 7yNs(I
B (59)batch 批量 rBTeb0i?
B (60)batch costing 分批成本计算 6,LubZFD
B (61)beta factor B(市场)风险因素 YJ/zU52JK~
B (62)bill 账单 QgD g}\P
B (63)bill of exchange 汇票 iNWo"=J
B (64)bill of landing 提单 UybW26C;aU
B (65)bill of materials 用料预计单 Cc<,z*T
B (66)bill payable 应付票据 hL;8pE8
B (67)bill receivable 应收票据 /43-;"%>
B (68)bin card 存货记录卡 D8nD/||;Z
B (69)bonus 红利 'vq:D$A
B (70)book-keeping 薄记 RJH,
B (71)Boston classification 波士顿分类 <b?!jV7
B (72)breakeven chart 保本图 -,aeM~
B (73)breakeven point 保本点 Ppt2A6W
B (74)breaking-down time 复位时间 <ggtjw S
B (75)budget 预算 "zY](P
B (76)budget center 预算中心 1>Dl\czn
B (77)budget cost allowance 预算成本折让 hj$e|arB
B (78)budget manual 预算手册 nG,U>)
B (79)budget period 预算期间 3
M10fI?
B (80)budgetary control 预算控制 ?@t d
B (81)budgeted capacity 预算生产能力 0lsXCr_X
B (82)burden 制造费用 c8M2 ^{O,`
B (83)business center 经营中心 qdG~!h7j
B (84)business entity 营业个体 j.ldaLdG
B (85)business unit 经营单位 7`H
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B (86)buy-out management 管理性购买产权 #9fWAF
B (87)by-product 副产品 kctzNGF|
C (88)called-up share capital 催缴股本 8W+gl=C~
C (89)capacity 生产能力 zYv#:>C8
C (90)capacity ratios 生产能力比率 G633Lm`ri
C (91)capital 资本 :@xm-.D
C (92)capital assets pricing model资本资产计价模式 M9f?q.Bv
C (93)capital commitment 承诺资本 Hiv!BV|
C (94)capital employed 已运用的资本 5,;`$'?a%
C (95)capital expenditure 资本支出 /?6|&
C (96)capital expenditureauthorization 资本支出核准 N+)?$[
C (97)capital expenditure control 资本支出控制 ,j ',x\
C (98)capital expenditure proposal资本支出申请 H
:JLAK
C (99)capital funding planning 资本基金筹集计划 =GBI0&U
C (100)capital gain 资本收益 `L5~mb;7*
C (101)capital investment appraisal资本投资评估 H,<7G;FPT
C (102)capital maintenance 资本保全 {"H2 :-t<
C (103)capital resource planning 资本资源计划 nGf);U#K
C (104)capital surplus 资本盈余 &G >(9
C (105)capital turnover 资本周转率 ]PP:oriWl
C (106)card 记录卡 vNOH&ja-s
C (107)cash 现金 sz):oea@f@
C (108)cash account 现金账户 3q:{1rc
C (109)cash book 现金账薄 Y'3}G<'%
C (110)cash cow 金牛产品 Koln9'tB
C (111)cash flow 现金流量 }o,z!_^PLQ
C (112)cash discounted 现金贴现 ^t
*x*m8
C (113)cash flow budget 现金流量预算 25|8nfeC5
C (114)cash flow statement 现金流量表 m&oi8 P-6
C (115)cash ledger 现金分类账 Na,_
C (116)cash limit 现金限额 w$5A|%Y+V}
C (117)CCA 现时成本会计 nCvPB/-
C (118)center 中心 YEx)"t8E
C (119)changeover time 变更时间 ;#)mLsl
C (120)chartered entity 特许经济个体 ^Ori|
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C (121)cheque 支票 p(m1O70C
C (122)cheque register 支票登记薄 _0 snAt^iC
C (123)coin analysis 零钱分类 hc$@J}`
C (124)classification 分类 OAZ#|U
C (125)clock card 工时卡 [rOaM$3|
C (126)code 代码 p'?w2YN/
C (127)commitment accounting 承诺确认会计 |"$uRV=qm
C (128)common cost 共同成本 @TA9V@?)
C (129)company limited byguarantee 有限担保责任公司 7C?.L70ZY
C (130)company limited shares 股份有限公司 A?"h@-~2
C (131)competitive position 竞争能力状况 Q1&P@Io$
C (132)concept 概念 w[Ep*-yeI
C (133)conglomerate 跨行业企业 $H'X V"<o
C (134)consistency concept 一致性概念 ftavbNR`W
C (135)consolidated accounts 合并报表 FkupO
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C (136)consolidation accounting 合并会计 Er:?M_ev
C (137)consortium 财团 z&3]%t
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C (138)contingency plan 应急计划 ]`w}+B'/
C (139)contingent liabilities 或有负债 <B&R6<]T
C (140)continuous operation 连续生产 B7-RU<n
C (141)contra 抵消 ]&i+!$N_
C (142)contract cost 合同成本 QI!i
C (143)contract costing 合同成本计算 M_D6i%b^
C (144)contribution 贡献毛益 8C.!V =@\
C (145)contribution centre 贡献中心 {- 63/z
C (146)contribution chart 贡献图 !m{2WW-
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 &,-p',\-
C (148)contribution to salesration 贡献毛益对销售比率 ~%|G+m>
C (149)control 控制 g42R 'E%
C (150)control account 控制帐户 g>7Y~_}
C (151)control limits 控制限度 re,.@${H
C (152)controllability concept 可控制概念 Oz:ZQ M
C (153)controllable cost 可控制成本 JK~ m(oQ
C (154)conversion cost 加工成本 vh>{_
#
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 C@HD(..#
C (156)corporate appraisal 公司评估 NyI;v=
C (157)corporate planning 公司计划 ]Bb7(JX
C (158)corporate social reporting 公司社会报告 ._p""'Sa
C (159)corporation 股份公司 2Q$\KRE
C (160)cost 成本 ij&p4
C (161)cost account 成本帐户 <3 j~=-
C (162)cost accounting 成本会计 qq+MBW*
C (163)cost accounting manual 成本手册 ,R-Y~+!
C (164)cost accounts calendar 成本报表的日历时间 X#+`e+Df
C (165)cost adjustment 成本调整 #Y,A[Y5jX
C (166)cost allocation 成本分配 eZO9GMO
C (167)cost apportionment 成本分摊 iTNqWU-o
C (168)cost attribution 成本归属 LnMwx#^*
C (169)cost audit 成本审计 T }uE0Z,
C (170)cost behaviour 成本性态 n'64;J5
C (171)cost benefit analysis 成本效益分析 A1,4kqmE
C (172)cost center 成本中心 a|N0(C
C (173)cost driver 成本动因