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注会《审计》英语常用词汇 9^3y\@ m
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1.audit 审计 rW&8#&
2.attestation 鉴证 bxK1v
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3.credibility 可信赖程度 '$UlJDZ
4.audit of financial statements 财务报表审计 ;:a7rN"(
5.agreed-upon procedures 执行商定程序 r8}GiP0|
6.high levels of assurance 高水平保证 O. V
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7.compilation 编制 BoHMz/DB
8.reliability 可靠性 /t(dhz&xN
9.relevance 相关性 IH'DCY:
10.professional skepticism 职业谨慎 DU|0#z=*t5
11.objectivity 客观性 Nq"/:3@4
12. professional competence 专业胜任能力 zgJ%Zr!~
13.Senior/CPA-in-charge 项目经理 K.dgQ-vn
14.audit engagement letter 业务约定书 F]0O4p~fl
15.recurring audit 连续审计 {xMY2I++
16.the client 委托人 vn KKK. E
17.change CPA 更换注册会计师 /`Yp]l
18.the existing CPA 现任注册会计师 \:'=ccf
19.the successor CPA 后任注册会计师 l{E+j%
20.the preceding CPA前任注册会计师 w`UB_h#Bl
21.issue the audit report 出具审计报告 h7wm xa;
22.expert 专家 7fgA)dU:K
23.the board of directors 董事会 AN\:
24.knowledge of the entity‘ s business 了解被审计单位情况 0' @^PzX
25.assess material misstatement risks评估重大错报风险 i
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 L/_OgL]YdI
27.a general knowledge of —— 初步了解―――的情况 XA-DJ
28.a more knowledge of—— 进一步了解的情况 "'~'xaU!=a
29.the prior year‘s working papers 以前年度工作底稿 ~Q0gSazXFt
30.minutes of meeting 会议纪要 %mAgE\y25
31.business risks 经营风险 2$jTj<.K
32.appropriateness 适当性 9axJ2J'g
33.accounting estimate 会计估计 fj[B,ua
34.management representations 管理层声明 x%jJvwb^|
35.going concern assumption 持续经营假设 @K7#}7,t
36.audit plan 审计计划 +3(1QgYM%
37.significant audit areas 重点审计领域 tT ~}lW)Y
38.error 错误 AL>*Vj2h/n
39.fraud舞弊 Wt"fn&R}
40.modified or additional procedures 修改或追加审计程序 rLw,?
41.misappropriation of assets 侵占资产 SYOND>E
42.transactions without substance 虚假交易 ?PO~$dUc]
43.unusual pressures 异常压力 1l"A7
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44.the suspected noncompliance 涉嫌存在违法行为 k+f!)7_
45.materialiy 重要性 L6fc_Mo.EE
46.exceed the materiality level 超过重要性水平 j{C+`~O
47.approach the materiality level 接近重要性水平 -%I]Q9
48.an acceptably low level 可接受水平 zZ3,e L
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 FYFP6ti
50.misstatements or omissions 错报或漏报 !=;^Grv>
51.aggregate 总计 wyzj[PDS
52.subsequent events 期后事项 Ix93/FAn
53.adjust the financial statements 调整财务报表 H-K,Q%;C@
54.perform additional audit procedures 实施追加的审计程序 "6Hka{
55.audit risk 审计风险 2M3.xUS
56.detection risk 检查风险 y]xG@;4M
57.inappropriate audit opinion 不适当的审计意见 ^,]'Ut
58.material misstatement 重大的错报 {.GC7dx
59.tolerable misstatement 可容忍错报 x00"d$!
60.the acceptable level of detection risk 可接受的检查风险 )2C_6eR
61.assessed level of material misstatement risk 重大错报风险的评估水平 0(iTnzx0
62.simall business 小规模企业 c^S^"M|
63.accounting system 会计系统 +/*g?Vt
64.test of control 控制测试 a;|C51GH
65.walk-through test 穿行测试 ZRf-V9
66.communication 沟通 .iN
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67.flow chart 流程图 n_Px=s!1p@
68.reperformance of internal control 重新执行 JV=d!Gi[C
69.audit evidence 审计证据 J*Dj`@`4`g
70.substantive procedures 实质性程序 j(HC^\Hi
71.assertions 认定 rR@ t5
72.esistence 存在 I2hX;pk,
73.occurrence 发生 6q RZ#MC
74.completeness 完整性 rj&
75.rights and obligations 权利和义务 Yv\.QrxPm
76.valuation and allocation 计价和分摊 e; 5n.+m
77.cutoff 截止 :?2+'+%'
78.accuracy 准确性 )sWdN(E3
79.classification 分类 ]1>U@oK
80.inspection 检查 *G7$wW:?
81.supervision of counting 监盘 /-Y*V*E
82.observation 观察 dVmI.A'nbp
83.confirmation 函证 L
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84.computation 计算 ER~m
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85.analytical procedures 分析程序 B<i)je!
86.vouch 核对
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87.trace 追查 d?C8rkV'
88.audit sampling 审计抽样 Adp:O"-H1o
89.error 误差 !Sx}~XB<
90.expected error 预期误差 Gnop
91.population 总体 r+-KrO'
92.sampling risk 抽样风险 ] S<y,d-
93.non- sampling risk 非抽样风险 +VE }c
94.sampling unit 抽样单位 .<}(J#vC
95.statistical sampling 统计抽样 OiH
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96.tolerable error 可容忍误差 SV}q8z
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97.the risk of under reliance 信赖不足风险 n0 q5|
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98.the risk of over reliance 信赖过度风险 p8o
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99.the risk of incorrect rejection 误拒风险 Wly-z$\
100. the risk of incorrect acceptance 误受风险 _IBIx\F
101.working trial balance 试算平衡表 *xR;}%s\
102.index and cross-referencing 索引和交叉索引 [h SE^
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103.cash receipt 现金收入 M/C7<?&
104.cash disbursement 现金支出 i$gm/ZO
105.bank statement 银行对账单 -bJht
106.bank reconciliation 银行存款余额调节表 3CK4a,]Dm
107.balance sheet date 资产负债表日 Is&z~Xy/
108.net realizable value 可变现净值 :SUPGaUJ"
109.storeroom 仓库 ac%%*HN,
110.sale invoice 销售发票 6Ko[[?Lf[
111.price list 价目表 -fIX6
112.positive confirmation request 积极式询证函 6AV@O
113.negative confirmation request 消极式询证函 %m$T
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114.purchase requisition 请购单 =Bo (*%
115.receiving report 验收报告 S7&w r@
116.gross margin 毛利 Y+75}]B
117.manufacturing overhead 制造费用 -L>xVF-|:1
118.material requisition 领料单 12BTZ
119.inventory-taking 存货盘点 j3jf:7 /\
120.bond certificate 债券 fYU/Jn#
121.stock certificate 股票 y33+^
122.audit report 审计报告 5RCQ<1
123.entity 被审计单位 :c3}J<Z
124.addressee of the audit report 审计报告的收件人 NKf][!bi
125.unqualified opinion 无保留意见 Fw? ;Y%
126.qualified opinion 保留意见 :fz&)e9
127.disclaimer of opinion 无法表示意见 ykcW>h
128.adverse opinion 否定意见 vJ9Uw
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A (1)ABC 作业基础成本计算 @9~a3k|
A (2)absorbed overhead 已吸收制造费用 rM<|<6(L
A (3)absorption costing 吸收成本计算 P6V_cw$
A (4)account 账户,报表 |:Gz9u +
A (5)accounting postulate 会计假设 rKEi1b
A (6)accounting series release 会计公告文件 '0)a|1,
A (7)accounting valuation 会计计价 m`CcU`s
A (8)account sale 承销清单 Ht|No
A (9)accountability concept 经营责任概念 7WK^eW"y8
A (10)accountancy 会计职业 \o3)\
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A (11)accountant 会计师 Qz/o-W;
A (12)accounting 会计 pwAawm
A (13)agency cost 代理成本 ?Iy$'am]L
A (14)accounting bases 会计基础 0;
GnR 0
A (15)accounting manual 会计手册 !dQG 5v
A (16)accounting period 会计期间 ov&4&v
A (17)accounting policies 会计方针 6p`AdDV
A (18)accounting rate of return 会计报酬率 6'
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A (19)accounting reference date 会计参照日 Z]f_?@0
A (20)accounting reference period 会计参照期间 $GhdH)
A (21)accrual concept 应计概念 d\&{Ev9v
A (22)accrual expenses 应计费用 4TcKs}z
A (23)acid test ration 速动比率(酸性测试比率) ZYDLl8
A (24)acquisition 购置 N"Y)
A (25)acquisition accounting 收购会计 u:#+R_0#97
A (26)activity based accounting 作业基础成本计算 1sp>UBG
A (27)adjusting events 调整事项 SXkUtY$
A (28)administrative expenses 行政管理费 (3 xCW
A (29)advice note 发货通知 ParOWs~W/
A (30)amortization 摊销 Tbv", b
A (31)analytical review 分析性检查 6d/;GyG
A (32)annual equivalent cost 年度等量成本法 _aa3;kT_
A (33)annual report and accounts 年度报告和报表 ^UI{U1N~Bz
A (34)appraisal cost 检验成本 %
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A (35)appropriation account 盈余分配账户 &|>CW:)&1"
A (36)articles of association 公司章程细则 xL8r'gV@
A (37)assets 资产 -U/"eVM
A (38)assets cover 资产保障 j9"uxw@
A (39)asset value per share 每股资产价值 e~C5{XEE
A (40)associated company 联营公司 9}p>='
A (41)attainable standard 可达标准 n,D~ whZx
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A (42)attributable profit 可归属利润 I\djZG$s;N
A (43)audit 审计 S9/oBxGN
A (44)audit report 审计报告 tGHZU^B:}
A (45)auditing standards 审计准则 zUX%$N+w}>
A (46)authorized share capital 额定股本
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A (47)available hours 可用小时 gzfs9e
A (48)avoidable costs 可避免成本 &)`
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B (49)back-to-back loan 易币贷款 7u[U %yd
B (50)backflush accounting 倒退成本计算 sb"z=4
B (51)bad debts 坏帐 I&JVY8'
B (52)bad debts ratio 坏帐比率 ;UuCSfs{
B (53)bank charges 银行手续费 ct,
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B (54)bank overdraft 银行透支 9gNQ,c
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B (55)bank reconciliation 银行存款调节表 H",w$$eF
B (56)bank statement 银行对账单 0/{$5gy&
B (57)bankruptcy 破产 | R MIV
B (58)basis of apportionment 分摊基础 2R9AYI
B (59)batch 批量 Gx Z'" x
B (60)batch costing 分批成本计算 '
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B (61)beta factor B(市场)风险因素 XaT9`L<
B (62)bill 账单 X(sHFVU+
B (63)bill of exchange 汇票 reo
B (64)bill of landing 提单 ~)>O=nR
B (65)bill of materials 用料预计单 ffMh2
B (66)bill payable 应付票据 !RX\">z
B (67)bill receivable 应收票据 Ay?KE{Qs '
B (68)bin card 存货记录卡 h'*>\eC6
B (69)bonus 红利 _$s ;QI]x
B (70)book-keeping 薄记 (
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B (71)Boston classification 波士顿分类 `/ ]Th&(5
B (72)breakeven chart 保本图 .m--#r
B (73)breakeven point 保本点 M "QT(u+
B (74)breaking-down time 复位时间 Gk~QgD/Pix
B (75)budget 预算 q\+khy,k
B (76)budget center 预算中心 hcWYz
B (77)budget cost allowance 预算成本折让 R9
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B (78)budget manual 预算手册 <dzfD;
B (79)budget period 预算期间 B~S"1EE[
B (80)budgetary control 预算控制 /S4$qr cM
B (81)budgeted capacity 预算生产能力 @9-/p
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B (82)burden 制造费用 Ns?qLSN
B (83)business center 经营中心 >q W_%
B (84)business entity 营业个体 [C1.*Q+l
B (85)business unit 经营单位 :r5DR`Rfm
B (86)buy-out management 管理性购买产权 T NwBnMe
B (87)by-product 副产品 7G,{BBB
C (88)called-up share capital 催缴股本 {NmpTb
C (89)capacity 生产能力 uu08q<B5b)
C (90)capacity ratios 生产能力比率 b*C\0D
C (91)capital 资本 ahezDDR-.i
C (92)capital assets pricing model资本资产计价模式 y b 7
C (93)capital commitment 承诺资本 ,'=Tf=wq
C (94)capital employed 已运用的资本 ly,3,ok
C (95)capital expenditure 资本支出 y"N7r1Pf
C (96)capital expenditureauthorization 资本支出核准 )=,%iL-
C (97)capital expenditure control 资本支出控制 j?!BHNs
C (98)capital expenditure proposal资本支出申请 8sMDe'
C (99)capital funding planning 资本基金筹集计划 oW0A8_|9
C (100)capital gain 资本收益 6yDc4AX
C (101)capital investment appraisal资本投资评估 $raxf80A
C (102)capital maintenance 资本保全 c?@WNv
C (103)capital resource planning 资本资源计划 m}t.E
C (104)capital surplus 资本盈余 RM^3Snd=V
C (105)capital turnover 资本周转率 2'R;z<_
C (106)card 记录卡 wUUDq?!k\
C (107)cash 现金 <5Ft3sd
C (108)cash account 现金账户 4<`Qyul-
C (109)cash book 现金账薄 9VqE:c /
C (110)cash cow 金牛产品 cvoE4&m!
C (111)cash flow 现金流量 ~ ^)D#Lo
C (112)cash discounted 现金贴现 aQ@9(j>
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C (113)cash flow budget 现金流量预算 *,C[yg1P
C (114)cash flow statement 现金流量表 FG-v71!h#
C (115)cash ledger 现金分类账 , 7` /D
C (116)cash limit 现金限额 cJ CKxj
C (117)CCA 现时成本会计 Z )Imj&;
C (118)center 中心 nIRJ5|G(
C (119)changeover time 变更时间 Y}db<Cz
X
C (120)chartered entity 特许经济个体 4!%@{H`3
C (121)cheque 支票 j@yK#==k
C (122)cheque register 支票登记薄 "nkj_pC
C (123)coin analysis 零钱分类 Dt1v`T~=?
C (124)classification 分类 _G$SA-W(
C (125)clock card 工时卡 HIK"Ce
C (126)code 代码 M4%u~Z:4h+
C (127)commitment accounting 承诺确认会计 +
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C (128)common cost 共同成本 "c0I2wq
C (129)company limited byguarantee 有限担保责任公司 Z%h _g-C
C (130)company limited shares 股份有限公司 7(ni_|$|
C (131)competitive position 竞争能力状况 TH;kJ{[}
C (132)concept 概念 IJWUNKqo=
C (133)conglomerate 跨行业企业 nFRU-D$7
C (134)consistency concept 一致性概念 YY!Lv:.7>
C (135)consolidated accounts 合并报表 |@84l
C (136)consolidation accounting 合并会计 2#<)-Cak
C (137)consortium 财团 c"nowbf
C (138)contingency plan 应急计划 Qs38VlR_m
C (139)contingent liabilities 或有负债 h8nJt>h
C (140)continuous operation 连续生产 +"sjkdum1
C (141)contra 抵消 4trP*u,4
C (142)contract cost 合同成本 74[wZDW|(
C (143)contract costing 合同成本计算 H@+1I?l
C (144)contribution 贡献毛益 %l4;-x<e
C (145)contribution centre 贡献中心 F&tU^(7<
C (146)contribution chart 贡献图 \&{a/e2:S
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 RA%=_wPD
+
C (148)contribution to salesration 贡献毛益对销售比率 JJIlR{WY_
C (149)control 控制 Y/%(4q*'
C (150)control account 控制帐户 S]}hh,A
C (151)control limits 控制限度 1Q5:Vo^B#
C (152)controllability concept 可控制概念 u[{j;l(
C (153)controllable cost 可控制成本 :,@"I$>*/
C (154)conversion cost 加工成本 :.k1="H~@
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 QR ?JN\%?
C (156)corporate appraisal 公司评估 9<e%('@[
C (157)corporate planning 公司计划 ~CtLSyB
C (158)corporate social reporting 公司社会报告 _u[2R=h
C (159)corporation 股份公司 n7|8`?R^
C (160)cost 成本 Z[ N
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C (161)cost account 成本帐户 Li'>pQ+
C (162)cost accounting 成本会计 s6U$]9 `
C (163)cost accounting manual 成本手册 $dxk;
V
C (164)cost accounts calendar 成本报表的日历时间 6`c5\G+
C (165)cost adjustment 成本调整 #Nv^F
C (166)cost allocation 成本分配 K@f@vyw]
C (167)cost apportionment 成本分摊 6-fdfU
C (168)cost attribution 成本归属 Gu#Vc.e
C (169)cost audit 成本审计 1Fg*--8[r
C (170)cost behaviour 成本性态 F@%`(/^TA
C (171)cost benefit analysis 成本效益分析 VRb+-T7"
C (172)cost center 成本中心
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C (173)cost driver 成本动因