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注会《审计》英语常用词汇 _>I5Ud8(-
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1.audit 审计 IuD<lMeJJ
2.attestation 鉴证 !v
w0Y,F&
3.credibility 可信赖程度 Nx'j+>bz>y
4.audit of financial statements 财务报表审计 {lJpcS
5.agreed-upon procedures 执行商定程序 J$[Vm%56
6.high levels of assurance 高水平保证 jRc#>;dN
7.compilation 编制 Y.J$f<[R
8.reliability 可靠性 4LLCb7/5lP
9.relevance 相关性 O*7
pg
10.professional skepticism 职业谨慎 [E1I?hfJ
11.objectivity 客观性 M:E#}(
12. professional competence 专业胜任能力 P])O\<)J
13.Senior/CPA-in-charge 项目经理 Ns(F%zkm
14.audit engagement letter 业务约定书 8qveKS]vZ
15.recurring audit 连续审计 g;T`~
16.the client 委托人 8wOPpdc
17.change CPA 更换注册会计师 ^gImb`<6-
18.the existing CPA 现任注册会计师 `^ok5w"oi
19.the successor CPA 后任注册会计师 L\I/2aiE
20.the preceding CPA前任注册会计师 uQCS%|8C
21.issue the audit report 出具审计报告 bql6Z1l
22.expert 专家 fsoS!6h0k
23.the board of directors 董事会 `'`XB0vb
24.knowledge of the entity‘ s business 了解被审计单位情况 !v=ha%w{
25.assess material misstatement risks评估重大错报风险 f{0PLFj
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"/O s_4O
27.a general knowledge of —— 初步了解―――的情况 ]h6<o*
28.a more knowledge of—— 进一步了解的情况 X@rAe37h+
29.the prior year‘s working papers 以前年度工作底稿 KV2X[1
30.minutes of meeting 会议纪要 rcCMx"L=
31.business risks 经营风险 ND*5pRzvp
32.appropriateness 适当性 q_bB/
33.accounting estimate 会计估计 I6+5 mv\
34.management representations 管理层声明 4[D@[kAs
35.going concern assumption 持续经营假设 &I8ZVtg
36.audit plan 审计计划 ~Q5HM
37.significant audit areas 重点审计领域 3c)xNXq m
38.error 错误 W;7cF8fu4
39.fraud舞弊 -VL3em|0
40.modified or additional procedures 修改或追加审计程序 h1$,
41.misappropriation of assets 侵占资产 .vg;K@{
42.transactions without substance 虚假交易 Flsf5 Tr0
43.unusual pressures 异常压力 ^)WGc/
44.the suspected noncompliance 涉嫌存在违法行为 K2JS2Y]
45.materialiy 重要性 V.qB3V$
46.exceed the materiality level 超过重要性水平 ``{xm1GK
47.approach the materiality level 接近重要性水平 3~ylBJJ
48.an acceptably low level 可接受水平 >Uz3F7nHi
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 q-'zZ#
50.misstatements or omissions 错报或漏报 tP3Upw"U
51.aggregate 总计 K7|BXGL8r8
52.subsequent events 期后事项 8Pq|jK "
53.adjust the financial statements 调整财务报表 sqhM[u
k
54.perform additional audit procedures 实施追加的审计程序 gwyz)CUkL
55.audit risk 审计风险 6B=J*8
Hs
56.detection risk 检查风险 1jR<H$aS
57.inappropriate audit opinion 不适当的审计意见 "\30YO>\
58.material misstatement 重大的错报 ==&=3
59.tolerable misstatement 可容忍错报 HjrCX>v
60.the acceptable level of detection risk 可接受的检查风险 2]|+.9B
61.assessed level of material misstatement risk 重大错报风险的评估水平 k2~j:&p
62.simall business 小规模企业 iVE+c"c!2&
63.accounting system 会计系统 IIzdCa{l
64.test of control 控制测试 yo5|~"yZY
65.walk-through test 穿行测试 ebf0;1!
66.communication 沟通 tlE+G@|^
67.flow chart 流程图 wml`3$"cf
68.reperformance of internal control 重新执行 &W1c#]q@r
69.audit evidence 审计证据 IsI\T8yfc
70.substantive procedures 实质性程序 ` 6PdMvF
71.assertions 认定 'j|;M
72.esistence 存在 5bk5EE`
73.occurrence 发生 :%R3(
&
74.completeness 完整性 @AJt/wPk
75.rights and obligations 权利和义务 <Fi
/!
76.valuation and allocation 计价和分摊 ]O^!P,l)"
77.cutoff 截止
\%UA6uj
78.accuracy 准确性 Y`%:hvy~
79.classification 分类 b1-JnEc
80.inspection 检查 w1[F]|
81.supervision of counting 监盘 >Py=H+d!j
82.observation 观察 !I@"+oY<
83.confirmation 函证 <S<(wFE@4
84.computation 计算 ."dmL=
85.analytical procedures 分析程序 M*nfWQ
a
86.vouch 核对 mD tD7FzJ
87.trace 追查 #8cY,%<S]
88.audit sampling 审计抽样 f5AK@]4G
89.error 误差 ;L|%H/SH
90.expected error 预期误差 vI4St;
91.population 总体 M^a QH/=:"
92.sampling risk 抽样风险 N]gdS]pP2{
93.non- sampling risk 非抽样风险 z"|^Y|`m
94.sampling unit 抽样单位 J?HYN%
95.statistical sampling 统计抽样 ? r^+-
96.tolerable error 可容忍误差 _jp8;M~Z
97.the risk of under reliance 信赖不足风险 6#v"+V
98.the risk of over reliance 信赖过度风险 d+$a5 [^9
99.the risk of incorrect rejection 误拒风险 OPar"z^EV
100. the risk of incorrect acceptance 误受风险 3eD#[jkAI;
101.working trial balance 试算平衡表 fDf:Jec`[
102.index and cross-referencing 索引和交叉索引 VHJOj
103.cash receipt 现金收入 M '[.ay
104.cash disbursement 现金支出 D3$}S{Yw1
105.bank statement 银行对账单 ]h,XRD K
106.bank reconciliation 银行存款余额调节表 D{~I
107.balance sheet date 资产负债表日 ]
oj
2
108.net realizable value 可变现净值 w[t!?(![>
109.storeroom 仓库 z>~Hc8*]3
110.sale invoice 销售发票 |oa9 g2
111.price list 价目表 iphe0QE[#}
112.positive confirmation request 积极式询证函 1s .Ose
113.negative confirmation request 消极式询证函 J=ZNx;{6
114.purchase requisition 请购单 )=#QTiJ
115.receiving report 验收报告 3DbS\jja
116.gross margin 毛利 >zVj+
117.manufacturing overhead 制造费用 zmF_-Q`c
118.material requisition 领料单 y]yp8
Bs+
119.inventory-taking 存货盘点 wjDLsf,
120.bond certificate 债券 wpO-cJ!,
121.stock certificate 股票 Mz_*`lRN
122.audit report 审计报告 ZBi|BD
123.entity 被审计单位 VU 9w2/cM
124.addressee of the audit report 审计报告的收件人 X0O@,
125.unqualified opinion 无保留意见 ewN!7
126.qualified opinion 保留意见 yc?+L;fN
127.disclaimer of opinion 无法表示意见 s0WI93+z
128.adverse opinion 否定意见 q,A; d^g
U:"E:Bxz;m
A (1)ABC 作业基础成本计算 jw]~g+x#$
A (2)absorbed overhead 已吸收制造费用 ?*){%eE
A (3)absorption costing 吸收成本计算 EA8K*>'pv
A (4)account 账户,报表 1 :<f[l
A (5)accounting postulate 会计假设 Tapj7/0`
A (6)accounting series release 会计公告文件 D<78Tm
x
A (7)accounting valuation 会计计价 3!ZndWSHV
A (8)account sale 承销清单 |hk?'WGc`0
A (9)accountability concept 经营责任概念 kO>F, M
A (10)accountancy 会计职业 V*U{q%p(
A (11)accountant 会计师 (< gk<e*
A (12)accounting 会计 Z(k7&^d
A (13)agency cost 代理成本 )5Mf,
A (14)accounting bases 会计基础 b S[;d5
A (15)accounting manual 会计手册 \4zb9CxOZ
A (16)accounting period 会计期间 S2T~
7-
A (17)accounting policies 会计方针
)*Xd
A (18)accounting rate of return 会计报酬率 eD2u!OKW!
A (19)accounting reference date 会计参照日 (
E;!.=%
A (20)accounting reference period 会计参照期间 ~`~
mnlN
A (21)accrual concept 应计概念 {@ ygq-TZ
A (22)accrual expenses 应计费用 '[g@A>xDvW
A (23)acid test ration 速动比率(酸性测试比率) ?B7n,!&~
A (24)acquisition 购置 XpFW
(v
A (25)acquisition accounting 收购会计 8K$q6V%#
A (26)activity based accounting 作业基础成本计算 4EQ-48h17
A (27)adjusting events 调整事项 EFSln*|
A (28)administrative expenses 行政管理费 qn=~4rg]R
A (29)advice note 发货通知 LX5, _`B
A (30)amortization 摊销 OFH!z
{*
A (31)analytical review 分析性检查 pu3ly&T#a_
A (32)annual equivalent cost 年度等量成本法 tn>z%6;&Z
A (33)annual report and accounts 年度报告和报表 <_(UA
v
A (34)appraisal cost 检验成本 g?-HAk6
A (35)appropriation account 盈余分配账户 >LS*G
qjq
A (36)articles of association 公司章程细则 i^`]TOP
A (37)assets 资产 apFY//(yu
A (38)assets cover 资产保障 ;c};N(2
A (39)asset value per share 每股资产价值 XpS].P9
A (40)associated company 联营公司 `0'Bg2'
A (41)attainable standard 可达标准 AT$eTZ]M
!A@Ft}FB
A (42)attributable profit 可归属利润 &b~if}vcb
A (43)audit 审计 z86[_l:
A (44)audit report 审计报告 MhT.Zg\
A (45)auditing standards 审计准则 <?h`
A (46)authorized share capital 额定股本 `q":i>FP2
A (47)available hours 可用小时 H&
L
A (48)avoidable costs 可避免成本 ;]/>n:[E
B (49)back-to-back loan 易币贷款 SY &)?~C
B (50)backflush accounting 倒退成本计算 ,j^z];
B (51)bad debts 坏帐 $w%n\t>
B
B (52)bad debts ratio 坏帐比率 uv
>T8(w
B (53)bank charges 银行手续费 gN./u
B (54)bank overdraft 银行透支 %z9eVkPI~
B (55)bank reconciliation 银行存款调节表 =\u QGH
B (56)bank statement 银行对账单 eksYIQZ]
B (57)bankruptcy 破产 )}`3haG
B (58)basis of apportionment 分摊基础 x.J%
c[Q8
B (59)batch 批量 N i\*<:_
B (60)batch costing 分批成本计算 "lU%Pm]>
B (61)beta factor B(市场)风险因素
JrZ"AId2
B (62)bill 账单 h0;PtQb1
B (63)bill of exchange 汇票 s{q)P1x
B (64)bill of landing 提单 #I]5)XT
B (65)bill of materials 用料预计单 P01o: /}
B (66)bill payable 应付票据 8}5dyn{cvE
B (67)bill receivable 应收票据 ;ndsq[k>
B (68)bin card 存货记录卡
D
H}gvV
B (69)bonus 红利 >'\cNM~nf
B (70)book-keeping 薄记 +*Um:}&
B (71)Boston classification 波士顿分类 fYv= yP~
B (72)breakeven chart 保本图 UM
?{ba9
B (73)breakeven point 保本点 8Df(|>mK
B (74)breaking-down time 复位时间 '8 O(J7J
B (75)budget 预算 \:`'!X1*U
B (76)budget center 预算中心 ~i3/Ec0\
B (77)budget cost allowance 预算成本折让 MGoYL\
B (78)budget manual 预算手册 1#o><
?
B (79)budget period 预算期间 zzq7?]D
B (80)budgetary control 预算控制 ?=C?3R
B (81)budgeted capacity 预算生产能力 eJh4hp;x
B (82)burden 制造费用 {OK+d#=
B (83)business center 经营中心 g8I=s7cnb
B (84)business entity 营业个体 c(:qid
B (85)business unit 经营单位 wTT_jyH)
B (86)buy-out management 管理性购买产权 s*blZdP
B (87)by-product 副产品 Ai99:J2k
C (88)called-up share capital 催缴股本 N|G=n9p
C (89)capacity 生产能力 IO, kGUS
C (90)capacity ratios 生产能力比率 Uwd^%x*
C (91)capital 资本 3F/05}d`
C (92)capital assets pricing model资本资产计价模式 "!\O N)l*
C (93)capital commitment 承诺资本 7.G1Q]6
/
C (94)capital employed 已运用的资本 Qf?5"=:#
C (95)capital expenditure 资本支出 q '6gj
C (96)capital expenditureauthorization 资本支出核准 N;)Y+amg^
C (97)capital expenditure control 资本支出控制 _3G;-iNX;
C (98)capital expenditure proposal资本支出申请 JjH#,@'.
C (99)capital funding planning 资本基金筹集计划 {|{}]B
C (100)capital gain 资本收益 fWr6f`de
C (101)capital investment appraisal资本投资评估 YJioR4+q
C (102)capital maintenance 资本保全 *)PCPYB^
C (103)capital resource planning 资本资源计划 C&d%S|:IR
C (104)capital surplus 资本盈余 K]0Q=HY{.
C (105)capital turnover 资本周转率 /hC[>t<
C (106)card 记录卡 m~upTQz
C (107)cash 现金 UIpW#t
C (108)cash account 现金账户 :j sa.X
C (109)cash book 现金账薄 ]klP.&I/0
C (110)cash cow 金牛产品 @O~
C (111)cash flow 现金流量 R`7v3{
C (112)cash discounted 现金贴现 )+'De
C (113)cash flow budget 现金流量预算 OK=lp4X
C (114)cash flow statement 现金流量表 $}{u6*u.,
C (115)cash ledger 现金分类账 mY}_9rTn|
C (116)cash limit 现金限额 )kMA_\$,
C (117)CCA 现时成本会计 @@!Mt~\
C (118)center 中心 ,34|_
C (119)changeover time 变更时间 *6Ojv-
G|5
C (120)chartered entity 特许经济个体 81O\BO.T
C (121)cheque 支票 6mFH>T*jzH
C (122)cheque register 支票登记薄 jaf
IKSD]%
C (123)coin analysis 零钱分类 VxlK:*t`
C (124)classification 分类 %SWtE5HZQq
C (125)clock card 工时卡 ;g-L2(T05;
C (126)code 代码 me-:A:si
C (127)commitment accounting 承诺确认会计 .d\<}\zZ7J
C (128)common cost 共同成本 zjyj,jP
C (129)company limited byguarantee 有限担保责任公司 r*-e~
C (130)company limited shares 股份有限公司 [G(}`u8w"
C (131)competitive position 竞争能力状况 w"-'
C (132)concept 概念 /(`B;?
C (133)conglomerate 跨行业企业 6$]p;}#
C (134)consistency concept 一致性概念 [dszz7/L
C (135)consolidated accounts 合并报表 q>$[<TsE&}
C (136)consolidation accounting 合并会计 - EwtO4vLJ
C (137)consortium 财团 /F>\-
C (138)contingency plan 应急计划 1
\#n{a3
C (139)contingent liabilities 或有负债 Z0f0tL&A<
C (140)continuous operation 连续生产 C'iJFfgR
C (141)contra 抵消 (thDv rT@2
C (142)contract cost 合同成本 EYe)d+E*
C (143)contract costing 合同成本计算 a@1
r3az
C (144)contribution 贡献毛益 Ch`nDIne
C (145)contribution centre 贡献中心 kR
C0iTV'I
C (146)contribution chart 贡献图 gq$]jWtCD
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 c|f)k:Q
C (148)contribution to salesration 贡献毛益对销售比率 8,E#vQ55}(
C (149)control 控制 Jk$XL<t
C (150)control account 控制帐户 U}c[oA
C (151)control limits 控制限度 wm3fd7T
C (152)controllability concept 可控制概念 B3p[A k
C (153)controllable cost 可控制成本 +y+-~;5iv
C (154)conversion cost 加工成本 ,n')3r
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 In-W,
C (156)corporate appraisal 公司评估 T<p,KqH
C (157)corporate planning 公司计划 {{FA"NW
C (158)corporate social reporting 公司社会报告 Ivw+U-Mz
C (159)corporation 股份公司 A+
JM* eB
C (160)cost 成本 >[4;K&$B
C (161)cost account 成本帐户 7l-`k
C (162)cost accounting 成本会计 &"V%n
C (163)cost accounting manual 成本手册 Jm%hb,
C (164)cost accounts calendar 成本报表的日历时间 yI
S.'mK
C (165)cost adjustment 成本调整 l:!4^>SC
C (166)cost allocation 成本分配 $,vZX u|Qw
C (167)cost apportionment 成本分摊 [zO
C (168)cost attribution 成本归属 jGB2`^&d
C (169)cost audit 成本审计 d|,,,+fS
C (170)cost behaviour 成本性态 R~-r8dWcw
C (171)cost benefit analysis 成本效益分析 7\'ow|)}v
C (172)cost center 成本中心 6B4s6
C (173)cost driver 成本动因