t EN%mK
#8(@a
Y
注会《审计》英语常用词汇 aH~
il!K
Z2ZS5a
`zvYuKQ.}
1.audit 审计
xE}
q(.]
2.attestation 鉴证 e5AiIVlv
3.credibility 可信赖程度 $V+ze*ra
4.audit of financial statements 财务报表审计
](O!6_'d
5.agreed-upon procedures 执行商定程序 }X`K3sk2/z
6.high levels of assurance 高水平保证 7+z%O3k'I
7.compilation 编制 $DQMN
8.reliability 可靠性 Xh{EItk~oO
9.relevance 相关性 mbd@4u
10.professional skepticism 职业谨慎 X-%*`XG'
11.objectivity 客观性 s5[ Cr"q7B
12. professional competence 专业胜任能力 } o=g)
13.Senior/CPA-in-charge 项目经理 `fL$t0"
14.audit engagement letter 业务约定书 4A*'0!H
15.recurring audit 连续审计 /1^%32c
16.the client 委托人 3}sd%vCK
17.change CPA 更换注册会计师 avT>0b:
18.the existing CPA 现任注册会计师 U"ZDt
19.the successor CPA 后任注册会计师 h qxe
20.the preceding CPA前任注册会计师 D,R/abYZH
21.issue the audit report 出具审计报告 6 g!t1%Kb
22.expert 专家 ge E7<"m%
23.the board of directors 董事会 ed617J
24.knowledge of the entity‘ s business 了解被审计单位情况 5ecqJ
25.assess material misstatement risks评估重大错报风险 U>{z*D
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 *f,EDSN1@d
27.a general knowledge of —— 初步了解―――的情况 X2EC+<
28.a more knowledge of—— 进一步了解的情况 {?
6]_J
29.the prior year‘s working papers 以前年度工作底稿 BO1Mz=q
30.minutes of meeting 会议纪要 {?t=*l\S{w
31.business risks 经营风险 5` Q#
2
32.appropriateness 适当性 e}Db-7B_~
33.accounting estimate 会计估计 9 Z4H5!:(
34.management representations 管理层声明 ?{+}gS^
35.going concern assumption 持续经营假设 dWi<U4
36.audit plan 审计计划 7O8 @T-f+2
37.significant audit areas 重点审计领域 w:9`R<L
38.error 错误 ePZAi"k
39.fraud舞弊 wpp!H<')
40.modified or additional procedures 修改或追加审计程序 TQ:h[6v
41.misappropriation of assets 侵占资产 [m4M#Lg\0
42.transactions without substance 虚假交易 \crh`~?>
43.unusual pressures 异常压力 GGo~39G
44.the suspected noncompliance 涉嫌存在违法行为 CzY18-L@EX
45.materialiy 重要性 TV0sxod6
46.exceed the materiality level 超过重要性水平 RX%)@e/@
47.approach the materiality level 接近重要性水平 auB
931|
48.an acceptably low level 可接受水平 ur E7ZKdI
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 ~%lA!tsek
50.misstatements or omissions 错报或漏报 (,ik:j
51.aggregate 总计 RT3(utwO
52.subsequent events 期后事项 H)h^|A/vO
53.adjust the financial statements 调整财务报表 |Xm$O1Wa
54.perform additional audit procedures 实施追加的审计程序 Pr>05lg
55.audit risk 审计风险 o=#ym4hJ%
56.detection risk 检查风险 +*xc4
57.inappropriate audit opinion 不适当的审计意见 Q=>5@sZB
58.material misstatement 重大的错报 GLESngAl
59.tolerable misstatement 可容忍错报
jz
HWs
60.the acceptable level of detection risk 可接受的检查风险 GqNOWK2O
61.assessed level of material misstatement risk 重大错报风险的评估水平 XZ{rKf2
62.simall business 小规模企业 {qlcTc
63.accounting system 会计系统 U}4I29M
64.test of control 控制测试
0Gc:+c7{
65.walk-through test 穿行测试 9D &vxKE
66.communication 沟通 Xn?.O
d(
67.flow chart 流程图 #AP;GoIf"j
68.reperformance of internal control 重新执行 pH.&C 5kA
69.audit evidence 审计证据 ?{}P#sn
70.substantive procedures 实质性程序 /F9Dg<#a
71.assertions 认定 1=5HQ~|[TO
72.esistence 存在 -9.lFuI
73.occurrence 发生 mR1b.$
74.completeness 完整性 SUIJ{!F/
75.rights and obligations 权利和义务 @%*2\8}C!
76.valuation and allocation 计价和分摊 (J.Z+s$:2
77.cutoff 截止 0>Td4qr+u
78.accuracy 准确性 I^( pZ9
79.classification 分类 Z*f%R\u
80.inspection 检查 (3$DUvx7
81.supervision of counting 监盘 s3m\
82.observation 观察 ~4Gc~ "
83.confirmation 函证 iLJ@oM;2
84.computation 计算 iPV-w_HQ
85.analytical procedures 分析程序 }y+Qj6dP
86.vouch 核对 Tn/Z s|
87.trace 追查 !hM`Oe`S
88.audit sampling 审计抽样 ab2Cn|F
89.error 误差 ! [1aP,
90.expected error 预期误差 rr2!H%:
91.population 总体 /*>}y$
92.sampling risk 抽样风险 Mh2b!B
93.non- sampling risk 非抽样风险 rm ;U'&{
94.sampling unit 抽样单位 rv(N0p/
95.statistical sampling 统计抽样 EI*~VFx
96.tolerable error 可容忍误差 ;+(_stxqV9
97.the risk of under reliance 信赖不足风险 DZ\ '7%c
98.the risk of over reliance 信赖过度风险 R4VX*qkB
99.the risk of incorrect rejection 误拒风险 m,t{D,
2
100. the risk of incorrect acceptance 误受风险 4i{Xs5z
k
101.working trial balance 试算平衡表 7FPSBvU#/
102.index and cross-referencing 索引和交叉索引 )`{m |\b
103.cash receipt 现金收入 LxGD=b
104.cash disbursement 现金支出 ~XP|dn}
105.bank statement 银行对账单 mjg@c|rTG
106.bank reconciliation 银行存款余额调节表 3M
m_xYDud
107.balance sheet date 资产负债表日 vV$t`PEY
108.net realizable value 可变现净值 -C(Yl=
109.storeroom 仓库 _EP]|DTfr
110.sale invoice 销售发票 s@iY'11
111.price list 价目表 ?!jJxhK<h
112.positive confirmation request 积极式询证函 6{^\7`
113.negative confirmation request 消极式询证函 B+~ /-3
114.purchase requisition 请购单 h%$^s
0w
115.receiving report 验收报告 a%U#PF6
116.gross margin 毛利 zSD_t
117.manufacturing overhead 制造费用 *yw!Y{e!9
118.material requisition 领料单 !ry+{v+A
119.inventory-taking 存货盘点 1U.X[}e
120.bond certificate 债券 "=
%"@"<)
121.stock certificate 股票 @v@F%JCZ
122.audit report 审计报告 "P@ SR`v#
123.entity 被审计单位
Hcg7u7M{
124.addressee of the audit report 审计报告的收件人 "0Z/|&
125.unqualified opinion 无保留意见 `:~Wu/Ogr
126.qualified opinion 保留意见 >itabG-&
127.disclaimer of opinion 无法表示意见 Ns1n|^9
128.adverse opinion 否定意见 %Rf9KQ
d7G@Z|R3p
A (1)ABC 作业基础成本计算 onRTX|#
A (2)absorbed overhead 已吸收制造费用 r ~UDK]?V
A (3)absorption costing 吸收成本计算 ogQfzk
A (4)account 账户,报表 QN$s%&O
A (5)accounting postulate 会计假设 Ri`6X_xU
A (6)accounting series release 会计公告文件 4t
}wMOR
A (7)accounting valuation 会计计价 ;A@DE@^5w
A (8)account sale 承销清单 i.W*Go+
A (9)accountability concept 经营责任概念 hZ>m:es
A (10)accountancy 会计职业 g9JZ#B gZ
A (11)accountant 会计师 5NN;Fw+
A (12)accounting 会计 )4qspy3
A (13)agency cost 代理成本 sT!?nn3O`
A (14)accounting bases 会计基础 |;~2y>E
A (15)accounting manual 会计手册 Or?c21un
A (16)accounting period 会计期间 @{fwM;me]P
A (17)accounting policies 会计方针 {D",ao
A (18)accounting rate of return 会计报酬率 \db=]L=|
A (19)accounting reference date 会计参照日 T-STM"~%
A (20)accounting reference period 会计参照期间 ]nebL{}5
A (21)accrual concept 应计概念 56c[$ q
A (22)accrual expenses 应计费用 oVZzvK(zR
A (23)acid test ration 速动比率(酸性测试比率) T }msF
A (24)acquisition 购置 ;a@riPqx!
A (25)acquisition accounting 收购会计 [kN_b<Pc,
A (26)activity based accounting 作业基础成本计算 nXhP ME
A (27)adjusting events 调整事项 fUY05OMZ
A (28)administrative expenses 行政管理费 .-T P1C
A (29)advice note 发货通知 Zazs".
A (30)amortization 摊销 Z?=o(hkd
A (31)analytical review 分析性检查 R\7r!38
A (32)annual equivalent cost 年度等量成本法 W$,/hB& z
A (33)annual report and accounts 年度报告和报表 /{[<J<(8
A (34)appraisal cost 检验成本 #prYZcHv:_
A (35)appropriation account 盈余分配账户 nIlTzrf6
A (36)articles of association 公司章程细则 ,9I-3**W
A (37)assets 资产 $G)HU6hF*
A (38)assets cover 资产保障 oLX[!0M^
A (39)asset value per share 每股资产价值 XgnNYy6W
A (40)associated company 联营公司 _{#K
A (41)attainable standard 可达标准 u
ynudO
F7b%
x7b
A (42)attributable profit 可归属利润 {Y2J:
x
A (43)audit 审计 wy:Gy9\
A (44)audit report 审计报告 sm{0o$\Z
A (45)auditing standards 审计准则 %f("3!#H
A (46)authorized share capital 额定股本 g|3bM
A (47)available hours 可用小时
*BM#fe
A (48)avoidable costs 可避免成本 s1::\&`za
B (49)back-to-back loan 易币贷款 &{<hY|%
B (50)backflush accounting 倒退成本计算 (X\]! 'A
B (51)bad debts 坏帐 :5j+^/
B (52)bad debts ratio 坏帐比率 6qTMHRI
B (53)bank charges 银行手续费 u0=&_Q(=
B (54)bank overdraft 银行透支 5HHf3E [
B (55)bank reconciliation 银行存款调节表 >2),HZp^I
B (56)bank statement 银行对账单 Vi^vG`L9
B (57)bankruptcy 破产 =Gzs+6A8
B (58)basis of apportionment 分摊基础 Pn9;&`t
B (59)batch 批量 D~i 5E9s5
B (60)batch costing 分批成本计算 H$WD7/
?j
B (61)beta factor B(市场)风险因素 2-Q5l*
B (62)bill 账单 W(Sni[c{
B (63)bill of exchange 汇票 jz=V*p}6
B (64)bill of landing 提单 LdOme[C1
B (65)bill of materials 用料预计单 Vfk"}k/do
B (66)bill payable 应付票据 C_q2bI
B (67)bill receivable 应收票据 D8~\*0->
B (68)bin card 存货记录卡 c*zeO@AAn
B (69)bonus 红利 ND.(N'/O
B (70)book-keeping 薄记 /\mYXi\
B (71)Boston classification 波士顿分类 t6%zfm
B (72)breakeven chart 保本图 qFY>/fCP4
B (73)breakeven point 保本点 _Vt
CC/
B (74)breaking-down time 复位时间 Z =*h9,MY
B (75)budget 预算 `TDS4Y
B (76)budget center 预算中心 J
p0j
B (77)budget cost allowance 预算成本折让
o4
B%TW
B (78)budget manual 预算手册 M(Yt9}Z%Y
B (79)budget period 预算期间 *Oh]I|?
B (80)budgetary control 预算控制 z&.F YGq}
B (81)budgeted capacity 预算生产能力 <M,=(p{
B (82)burden 制造费用 +3R/g@n
B (83)business center 经营中心 #
BI Z|
B (84)business entity 营业个体 yV)9KGV+:
B (85)business unit 经营单位 {>X2\.Rl
B (86)buy-out management 管理性购买产权 :l {%H^;1
B (87)by-product 副产品 t"&qaG{
C (88)called-up share capital 催缴股本 9_%??@^>
C (89)capacity 生产能力 8;(3fSNC
C (90)capacity ratios 生产能力比率 #\3X;{
C (91)capital 资本 6lQP+! EF
C (92)capital assets pricing model资本资产计价模式 -JdNA2P
C (93)capital commitment 承诺资本 M{XBmDfN
C (94)capital employed 已运用的资本 7<93n`byM
C (95)capital expenditure 资本支出 ZBc8^QZ
C (96)capital expenditureauthorization 资本支出核准 p2wDk^$
C (97)capital expenditure control 资本支出控制 -&LF`V&3w
C (98)capital expenditure proposal资本支出申请 @dhnpR:L
C (99)capital funding planning 资本基金筹集计划 %? O$xQ.<
C (100)capital gain 资本收益 KzZRFEA_
C (101)capital investment appraisal资本投资评估 FBA th
!E
C (102)capital maintenance 资本保全 "Q1oSpF
C (103)capital resource planning 资本资源计划 /+?eSgM/
C (104)capital surplus 资本盈余 GrM`\MIO
C (105)capital turnover 资本周转率 S@WT;Q2Z
C (106)card 记录卡 p{O@ts:
C (107)cash 现金 Ap<j;s4`
C (108)cash account 现金账户 %07vH&<C.
C (109)cash book 现金账薄 B[7Fq[.mh
C (110)cash cow 金牛产品 W@vCMy!
C (111)cash flow 现金流量 ?;
tz
C (112)cash discounted 现金贴现 "'I|#dKoG
C (113)cash flow budget 现金流量预算 N/8B@}@n
C (114)cash flow statement 现金流量表 h"ATRr^
C (115)cash ledger 现金分类账 )JA^FQ5N
C (116)cash limit 现金限额 na]
9-~4
C (117)CCA 现时成本会计 &v/R-pz
C (118)center 中心 =5 $BR<'
C (119)changeover time 变更时间 f/^T:F6
C (120)chartered entity 特许经济个体 i [2bz+Z?
C (121)cheque 支票 P,K^oz}
C (122)cheque register 支票登记薄 $gaGaB
C (123)coin analysis 零钱分类 7_ 5-gtD
C (124)classification 分类 Fz@U\\94z
C (125)clock card 工时卡 @e^(V$ap
C (126)code 代码 X ="]q|Z
C (127)commitment accounting 承诺确认会计 v)LSH;<
C (128)common cost 共同成本 T&]IPOH9
C (129)company limited byguarantee 有限担保责任公司 (T =u_oe
C (130)company limited shares 股份有限公司 w
9CX5Fg
C (131)competitive position 竞争能力状况 jluv}*If
C (132)concept 概念 snyA
C (133)conglomerate 跨行业企业 /O[Z
C (134)consistency concept 一致性概念 `/o| 1vv@_
C (135)consolidated accounts 合并报表 #[sJKW
C (136)consolidation accounting 合并会计
F2dwT
C (137)consortium 财团 dG}*M25
C (138)contingency plan 应急计划 hCB _g
C (139)contingent liabilities 或有负债 >,c'Z<TM
C (140)continuous operation 连续生产 >\!k~Zi
C (141)contra 抵消 *xDV8iu_
C (142)contract cost 合同成本 :qtg `zM/4
C (143)contract costing 合同成本计算 |uM(A~?
C (144)contribution 贡献毛益 Ba9"IXKH
C (145)contribution centre 贡献中心 a!;CY1>
C (146)contribution chart 贡献图 @ [j%V ynf
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 j`_tb
C (148)contribution to salesration 贡献毛益对销售比率 DN|+d{^lN
C (149)control 控制 Nd**":i$
C (150)control account 控制帐户 c"NGE
C (151)control limits 控制限度 tR5zlm(}
C (152)controllability concept 可控制概念 fB5Bh;K
C (153)controllable cost 可控制成本 r'hr'wZ
C (154)conversion cost 加工成本 `hM:U
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 jlER_I]
C (156)corporate appraisal 公司评估 nzD
S
C (157)corporate planning 公司计划 66=6;77
C (158)corporate social reporting 公司社会报告 b?o T|@
C (159)corporation 股份公司 }>xgzhdT
C (160)cost 成本 {KL<Hx2M
C (161)cost account 成本帐户 oKTIoTb
C (162)cost accounting 成本会计 w\Q3h`.
C (163)cost accounting manual 成本手册 DR9M8E
C (164)cost accounts calendar 成本报表的日历时间 3V`K^X3
C (165)cost adjustment 成本调整 l)z15e5X
C (166)cost allocation 成本分配 jh]wHG
C (167)cost apportionment 成本分摊 $*%Ml+H-
C (168)cost attribution 成本归属 t4?g_$>
C (169)cost audit 成本审计 #;H,`r
C (170)cost behaviour 成本性态 `sN3iD!@R
C (171)cost benefit analysis 成本效益分析 9B'l+nP
C (172)cost center 成本中心 i{VjSWq
C (173)cost driver 成本动因