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注会《审计》英语常用词汇 y.5/?{GL
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1.audit 审计 T{wpJ"F5<]
2.attestation 鉴证 LZJA4?C
3.credibility 可信赖程度 <~}7Mxn%x@
4.audit of financial statements 财务报表审计 >z;[2n'
5.agreed-upon procedures 执行商定程序 (fNUj4[
6.high levels of assurance 高水平保证 OaJB=J%
7.compilation 编制 'j^xbikr
8.reliability 可靠性 +;$oJJ
9.relevance 相关性 K8n4oz#z
10.professional skepticism 职业谨慎 ZUz ^!d
11.objectivity 客观性 3~,d+P
12. professional competence 专业胜任能力 Tus}\0/i>
13.Senior/CPA-in-charge 项目经理 IEKU-k7}Z
14.audit engagement letter 业务约定书 HX'FYt/?t
15.recurring audit 连续审计 p.ANVA@:
16.the client 委托人 bwVPtu`
17.change CPA 更换注册会计师 z,qRcO&
18.the existing CPA 现任注册会计师 *D o/+[Ae
19.the successor CPA 后任注册会计师 S6}@I ,Q
20.the preceding CPA前任注册会计师 =U8a ?0
21.issue the audit report 出具审计报告 s]m o$ _na
22.expert 专家 tQZs.1=z
23.the board of directors 董事会 sK{l 9
24.knowledge of the entity‘ s business 了解被审计单位情况 Nx{$}
25.assess material misstatement risks评估重大错报风险 4h5g'!9-g
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 1(|D'y#
27.a general knowledge of —— 初步了解―――的情况 CTWn2tpW
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 SH*C"
31.business risks 经营风险 Gl1jxxd
32.appropriateness 适当性 `cPywn@uGZ
33.accounting estimate 会计估计 D9`0Dr}/2
34.management representations 管理层声明 [SJ6@q
35.going concern assumption 持续经营假设 V"p!Bf
36.audit plan 审计计划 4}`
37.significant audit areas 重点审计领域 u6`=x$&
38.error 错误 /Q,{?';~
39.fraud舞弊 Gpm{m:$L
40.modified or additional procedures 修改或追加审计程序 |F9z,cc"
41.misappropriation of assets 侵占资产 Q{k
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42.transactions without substance 虚假交易 )p!7#v/@f
43.unusual pressures 异常压力 2X:4CC%5
44.the suspected noncompliance 涉嫌存在违法行为 R!l:O=[<
45.materialiy 重要性 i)#s.6.D>
46.exceed the materiality level 超过重要性水平 SIbDj[s
47.approach the materiality level 接近重要性水平 WL` 9~S
48.an acceptably low level 可接受水平 dw.F5?j`b
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 .{;Y'Zc14S
50.misstatements or omissions 错报或漏报 ^Rx9w!pAN
51.aggregate 总计 Vmzb
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52.subsequent events 期后事项 yLsz8j-QJ
53.adjust the financial statements 调整财务报表 B||;'
54.perform additional audit procedures 实施追加的审计程序 G_> #Js
55.audit risk 审计风险 Ou{v/'9z,
56.detection risk 检查风险 \rVQQ|l
57.inappropriate audit opinion 不适当的审计意见 0IQ'3_
58.material misstatement 重大的错报 ,f1q)Qf
59.tolerable misstatement 可容忍错报 ^(*n]
60.the acceptable level of detection risk 可接受的检查风险 _fZZ_0\Q
61.assessed level of material misstatement risk 重大错报风险的评估水平 1 sPdz
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62.simall business 小规模企业 8k(P,o
63.accounting system 会计系统 `/HUV&i"S
64.test of control 控制测试 Q}S_%I}u:
65.walk-through test 穿行测试 ^
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66.communication 沟通 wvrrMGU)a
67.flow chart 流程图 Y?ez9o:/#
68.reperformance of internal control 重新执行 C&++VRnm
69.audit evidence 审计证据 W>q HFoKa
70.substantive procedures 实质性程序 rQ=,y>-*
71.assertions 认定 ~G27;Npy
72.esistence 存在 >DPB!XA3
73.occurrence 发生 cUDoN`fSl,
74.completeness 完整性 Ela-,(Glk
75.rights and obligations 权利和义务 Yq(G;mjM
76.valuation and allocation 计价和分摊 nenU)*o
77.cutoff 截止 }E`dZW*!!
78.accuracy 准确性 u*qV[y5Bl
79.classification 分类 Isx#9C
80.inspection 检查 ~tOAT;g}q
81.supervision of counting 监盘 "*,XL
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82.observation 观察 %F kMv
83.confirmation 函证 |
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84.computation 计算 y>*xVK{D
85.analytical procedures 分析程序 p$ bnK]
86.vouch 核对 erVO|<%=R
87.trace 追查 9<Kj6t_
88.audit sampling 审计抽样 *Z_C4Tj
89.error 误差 KFa_
90.expected error 预期误差 uUKcB:
91.population 总体 2< hAa9y
92.sampling risk 抽样风险 ;(}V"i7Hu
93.non- sampling risk 非抽样风险 3_q3Bk
94.sampling unit 抽样单位 Agrp(i"\@
95.statistical sampling 统计抽样 n ]dL?BJ
96.tolerable error 可容忍误差 ,RN:^5 p
97.the risk of under reliance 信赖不足风险 aTf`BG{kw
98.the risk of over reliance 信赖过度风险 e)E$}4
99.the risk of incorrect rejection 误拒风险 J<Pw+6B~
100. the risk of incorrect acceptance 误受风险 WW~+?g5
101.working trial balance 试算平衡表 c$wsH25KH8
102.index and cross-referencing 索引和交叉索引 ]0L&v7[
103.cash receipt 现金收入 nk3y"ne7
104.cash disbursement 现金支出 1".v6caW
105.bank statement 银行对账单 M4xi1M#%
106.bank reconciliation 银行存款余额调节表 jNeI2-9c}
107.balance sheet date 资产负债表日 '_b.\_s-d
108.net realizable value 可变现净值 A{B/lX)
109.storeroom 仓库 Y<0 4RV
110.sale invoice 销售发票 U\rh[0
111.price list 价目表 `gKf#f
112.positive confirmation request 积极式询证函 ]:34kE}e5
113.negative confirmation request 消极式询证函 C;(t/zh
114.purchase requisition 请购单 ~SSU`
115.receiving report 验收报告 0| ;
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116.gross margin 毛利 ![f ![l
117.manufacturing overhead 制造费用 sl*5Y#,|1
118.material requisition 领料单 ;\MW$/[JCy
119.inventory-taking 存货盘点 NAPX_B,6
120.bond certificate 债券 w\}?( uO
121.stock certificate 股票 $H$j-)\D
122.audit report 审计报告 /pp1~r.s?>
123.entity 被审计单位 ;l}- Z@! /
124.addressee of the audit report 审计报告的收件人 TY(bPq
125.unqualified opinion 无保留意见 wb Iq&>p
126.qualified opinion 保留意见 ?aW^+3i
127.disclaimer of opinion 无法表示意见 5{$LsL
128.adverse opinion 否定意见 )!tK[K?5
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A (1)ABC 作业基础成本计算 ,C {*s$
A (2)absorbed overhead 已吸收制造费用 CIVnCy z
A (3)absorption costing 吸收成本计算 )J?{+3
A (4)account 账户,报表 E\; ikX&1
A (5)accounting postulate 会计假设 moVbw`T
A (6)accounting series release 会计公告文件
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A (7)accounting valuation 会计计价 y$<Vha
A (8)account sale 承销清单 N$[$;Fm:
A (9)accountability concept 经营责任概念 p\{-t84n
A (10)accountancy 会计职业 OCy0#aPRS
A (11)accountant 会计师 21RP=0Q:
A (12)accounting 会计 !gnj]k&/c
A (13)agency cost 代理成本 eiJ2NwR\w
A (14)accounting bases 会计基础 -YD+(c`l
A (15)accounting manual 会计手册 L#)(H^[
A (16)accounting period 会计期间 ^t7x84jhL
A (17)accounting policies 会计方针 ?|e'Gbb_
A (18)accounting rate of return 会计报酬率
rxO2QQ%V
A (19)accounting reference date 会计参照日 #yI.nzA*
A (20)accounting reference period 会计参照期间 7w;O}axI
A (21)accrual concept 应计概念 "7>>I D
A (22)accrual expenses 应计费用 h d~$WV0#
A (23)acid test ration 速动比率(酸性测试比率) m5G \}8|
A (24)acquisition 购置 wM[~2C=vx
A (25)acquisition accounting 收购会计 a}S
d W
A (26)activity based accounting 作业基础成本计算 XYoIFv?'
A (27)adjusting events 调整事项 -CH`>
A (28)administrative expenses 行政管理费 ~ d^<_R
A (29)advice note 发货通知 y0~I
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A (30)amortization 摊销 I]!^;))
A (31)analytical review 分析性检查 ?OdJ
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A (32)annual equivalent cost 年度等量成本法 |#l=
A (33)annual report and accounts 年度报告和报表 e"r)R8
A (34)appraisal cost 检验成本 fFjH "2WD
A (35)appropriation account 盈余分配账户 ;IK[Y{W/
A (36)articles of association 公司章程细则 ;V<iL?
A (37)assets 资产 \Ep0J $ #o
A (38)assets cover 资产保障 7j7e61
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A (39)asset value per share 每股资产价值 rwIeqV{:
A (40)associated company 联营公司 +jC*'7p@
A (41)attainable standard 可达标准 H&b3{yOa
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A (42)attributable profit 可归属利润 8vk..!7n}
A (43)audit 审计
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A (44)audit report 审计报告 |+ge8uu?C
A (45)auditing standards 审计准则 yk2 !8
A (46)authorized share capital 额定股本 ;d$qc<2uA
A (47)available hours 可用小时 p
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A (48)avoidable costs 可避免成本 9dh>l!2
B (49)back-to-back loan 易币贷款 Y,8KPg@W
B (50)backflush accounting 倒退成本计算 \n0Oez0z!B
B (51)bad debts 坏帐 x( mE<UQN
B (52)bad debts ratio 坏帐比率 Ch
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B (53)bank charges 银行手续费 W\f9jfD
B (54)bank overdraft 银行透支 }Vu\(~
B (55)bank reconciliation 银行存款调节表 2fIRlrA$
B (56)bank statement 银行对账单 1p`+
B (57)bankruptcy 破产 Pag63njg?
B (58)basis of apportionment 分摊基础 C}
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B (59)batch 批量 {J/I-=CmML
B (60)batch costing 分批成本计算 Wl^R8w#Z$
B (61)beta factor B(市场)风险因素
yz+, gLY
B (62)bill 账单 H(0q6~|
B (63)bill of exchange 汇票 4\.V
B (64)bill of landing 提单 ,~zj=F
B (65)bill of materials 用料预计单
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B (66)bill payable 应付票据 =\ )IaZ
B (67)bill receivable 应收票据 J` {6l
B (68)bin card 存货记录卡 nRhrWS
B (69)bonus 红利 6) \dB
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B (70)book-keeping 薄记 x}$e}8|8YL
B (71)Boston classification 波士顿分类 o-7>eE}+
B (72)breakeven chart 保本图 KRsAv^']
B (73)breakeven point 保本点 ,(
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B (74)breaking-down time 复位时间 A{o 'z_zC
B (75)budget 预算 Hg}I]!B
B (76)budget center 预算中心 %,b X/!
B (77)budget cost allowance 预算成本折让 <I;*[;AK
B (78)budget manual 预算手册 vjViX<#(V
B (79)budget period 预算期间 ANH4IYd3
B (80)budgetary control 预算控制 u%O-;>J
B (81)budgeted capacity 预算生产能力 ZA#y)z8!E
B (82)burden 制造费用 09M;}4ev&7
B (83)business center 经营中心
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B (84)business entity 营业个体 D 7shiv|,
B (85)business unit 经营单位 !rxp?V n -
B (86)buy-out management 管理性购买产权 N$?cX(|7
B (87)by-product 副产品 tqOi
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C (88)called-up share capital 催缴股本 BX;5wKfA
C (89)capacity 生产能力 ZeasYSo4P
C (90)capacity ratios 生产能力比率 X_; *`,<T
C (91)capital 资本 |c-LSs'\
C (92)capital assets pricing model资本资产计价模式 {F*N=pSq
C (93)capital commitment 承诺资本 xFp<7p
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C (94)capital employed 已运用的资本 .&,[,
C (95)capital expenditure 资本支出 |pZo2F!.
C (96)capital expenditureauthorization 资本支出核准 'Tb0-1S?
C (97)capital expenditure control 资本支出控制 w5]"ga>Y
C (98)capital expenditure proposal资本支出申请 ;'RFo?u K
C (99)capital funding planning 资本基金筹集计划 AZFWuPJo
C (100)capital gain 资本收益 ^>~dlS
C (101)capital investment appraisal资本投资评估 `!\ivIi^
C (102)capital maintenance 资本保全 d+z[\i
C (103)capital resource planning 资本资源计划 FyD.>ot7M
C (104)capital surplus 资本盈余 & %}/AoU
C (105)capital turnover 资本周转率 <z#BsnjW{
C (106)card 记录卡 ]>:^d%n,}
C (107)cash 现金 x;$|#]+
C (108)cash account 现金账户 j~ym<-[{a
C (109)cash book 现金账薄 &B-[oqC?
C (110)cash cow 金牛产品 G=M] 8+h
C (111)cash flow 现金流量 m>Ux`Gp+
C (112)cash discounted 现金贴现 PNF4>)
C (113)cash flow budget 现金流量预算 AfWl6a?T8:
C (114)cash flow statement 现金流量表 Ph7pd
C (115)cash ledger 现金分类账 l^ 4OC
C (116)cash limit 现金限额 }(i(Ar-
C (117)CCA 现时成本会计 }F{=#Kqn^
C (118)center 中心 vrcE]5(:s
C (119)changeover time 变更时间 FuP}Kec
C (120)chartered entity 特许经济个体 y~#\#w{
C (121)cheque 支票 5]"BRn1*
C (122)cheque register 支票登记薄 K_-MkY?+
C (123)coin analysis 零钱分类 P!\hnm)%4
C (124)classification 分类 9$tl00
C (125)clock card 工时卡 ^E@@YV
C (126)code 代码 (:?&G9k
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C (127)commitment accounting 承诺确认会计 x72G^`Wv
C (128)common cost 共同成本 A|vP$zy
C (129)company limited byguarantee 有限担保责任公司 *m_93J
C (130)company limited shares 股份有限公司 t!l%/$-
C (131)competitive position 竞争能力状况 DA <ynBQ
C (132)concept 概念 Tx+ p8J|Yr
C (133)conglomerate 跨行业企业 QaMDGD
C (134)consistency concept 一致性概念 GAU!_M5 N
C (135)consolidated accounts 合并报表 IhW7^(p\
C (136)consolidation accounting 合并会计 7Jx%JgF
C (137)consortium 财团 G*\sdBW!k
C (138)contingency plan 应急计划 oa0X5}D
C (139)contingent liabilities 或有负债 SMq9j,k
C (140)continuous operation 连续生产 _om[VKJd
C (141)contra 抵消 QFzFL-H~N
C (142)contract cost 合同成本 u( 9X
C (143)contract costing 合同成本计算 oeNzHp_
C (144)contribution 贡献毛益 k}BDA|\s
C (145)contribution centre 贡献中心 :HZ;Po
C (146)contribution chart 贡献图 +Jw{qQR/*
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 gB+
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C (148)contribution to salesration 贡献毛益对销售比率 P3$,ca'
C (149)control 控制 zUQe0Gc.b^
C (150)control account 控制帐户 A[9NP-~
C (151)control limits 控制限度 uYTCd ZQh
C (152)controllability concept 可控制概念 ]31$KBC
C (153)controllable cost 可控制成本 >-<F)
C (154)conversion cost 加工成本 Ygx,t|?7
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 }N| \
C (156)corporate appraisal 公司评估 oWD)+5.]
C (157)corporate planning 公司计划 !Zj#.6c9
C (158)corporate social reporting 公司社会报告 6K//1U$
C (159)corporation 股份公司 YKq0f=Ij
C (160)cost 成本 h2&y<Eg >
C (161)cost account 成本帐户 Doj(.wm~
C (162)cost accounting 成本会计 P!>g7X
C (163)cost accounting manual 成本手册 U?EG6t
C (164)cost accounts calendar 成本报表的日历时间 IozNjII$:.
C (165)cost adjustment 成本调整 7sguGwg) _
C (166)cost allocation 成本分配 N?^_=KE@
C (167)cost apportionment 成本分摊 CXa Ld7nMX
C (168)cost attribution 成本归属 96)v#B?p
C (169)cost audit 成本审计 RO
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C (170)cost behaviour 成本性态 @H4wHlb
C (171)cost benefit analysis 成本效益分析 S~|tfJpL
C (172)cost center 成本中心 hg#c[sZL
C (173)cost driver 成本动因