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注会《审计》英语常用词汇 5-*hAOThg
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1.audit 审计 u1 Z;n
2.attestation 鉴证 8FT]B/^&m
3.credibility 可信赖程度 *Ri\7CqU"6
4.audit of financial statements 财务报表审计 c~``)N
5.agreed-upon procedures 执行商定程序 $|"Y|3&X
6.high levels of assurance 高水平保证 H2kib4^i
7.compilation 编制 P K+rr.k]
8.reliability 可靠性 j)nL!":O
9.relevance 相关性 `^v=* &
10.professional skepticism 职业谨慎 {
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11.objectivity 客观性 [g<Y,0,J
12. professional competence 专业胜任能力 YuXCRw9p;
13.Senior/CPA-in-charge 项目经理 lQl!TW"aO
14.audit engagement letter 业务约定书 2x5^kN7
15.recurring audit 连续审计 z( \4{Y
16.the client 委托人 {'8td^JEE
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 _ sqj~|K
19.the successor CPA 后任注册会计师 ]J1oY]2~
20.the preceding CPA前任注册会计师 dl]pdg<
21.issue the audit report 出具审计报告 R?t_tmKXC!
22.expert 专家 |` |#-xu
23.the board of directors 董事会 %<)!]8}P*
24.knowledge of the entity‘ s business 了解被审计单位情况 l*>,K2F
25.assess material misstatement risks评估重大错报风险 8KyRD1 (-R
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 !n7'TM'
27.a general knowledge of —— 初步了解―――的情况 k=W~ot&
28.a more knowledge of—— 进一步了解的情况
dzQs7D}
29.the prior year‘s working papers 以前年度工作底稿 HKL/
D
30.minutes of meeting 会议纪要 ;A6%YY
31.business risks 经营风险 'aWqj+Wbh
32.appropriateness 适当性 \wV^uS
33.accounting estimate 会计估计 >^6|^rc
34.management representations 管理层声明 ;~
-ZN?8
35.going concern assumption 持续经营假设 aPdEEqc\l
36.audit plan 审计计划 G! Y
l0Zr
37.significant audit areas 重点审计领域 R$ra=sL`
38.error 错误 f\;w
(_
39.fraud舞弊 {^D; ($lm
40.modified or additional procedures 修改或追加审计程序 Qz"+M+~%&
41.misappropriation of assets 侵占资产 .C\2f+(U
42.transactions without substance 虚假交易 g#k@R'7E
43.unusual pressures 异常压力 $Ge0<6/
44.the suspected noncompliance 涉嫌存在违法行为 "XQ3mi`y
45.materialiy 重要性 Cag^$nj
46.exceed the materiality level 超过重要性水平 Z9G4in8
47.approach the materiality level 接近重要性水平 0GlQWRa
48.an acceptably low level 可接受水平 0q4PhxR`e
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 `?{6L#
50.misstatements or omissions 错报或漏报 ~GE|,Np
51.aggregate 总计 gR+P!Eow
52.subsequent events 期后事项 KE.O>M,I.
53.adjust the financial statements 调整财务报表 *knN?`(x
54.perform additional audit procedures 实施追加的审计程序 :7M%/#Fy
55.audit risk 审计风险 0bpGPG's&
56.detection risk 检查风险 v#lrF\G5
57.inappropriate audit opinion 不适当的审计意见 ;Fo7 -kK
58.material misstatement 重大的错报 K?nQsT;3p
59.tolerable misstatement 可容忍错报 4.
Q[Tu
60.the acceptable level of detection risk 可接受的检查风险 xw}rFY$
61.assessed level of material misstatement risk 重大错报风险的评估水平 O>N/6Z
62.simall business 小规模企业 <5E)6c_W)
63.accounting system 会计系统 &pf"35ll
64.test of control 控制测试 8.G<+.
65.walk-through test 穿行测试 R4X9g\KpAt
66.communication 沟通 ]4ck)zlv
67.flow chart 流程图 h3bQ<?m
68.reperformance of internal control 重新执行 ?0'e_s
69.audit evidence 审计证据 *
V7bALY
70.substantive procedures 实质性程序 {Q>4zepN!
71.assertions 认定 g(auB/0s
72.esistence 存在 _&(L{cFx6
73.occurrence 发生 [p'A?-
74.completeness 完整性 [,MaAB
75.rights and obligations 权利和义务 ,PoG=W
76.valuation and allocation 计价和分摊 8[.&ca/[
77.cutoff 截止
GSs?!BIC
78.accuracy 准确性 dU*$V7
79.classification 分类 .820~b0
80.inspection 检查 )Z/$;7]#
81.supervision of counting 监盘 =;G
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82.observation 观察 :@@`N_2?
83.confirmation 函证 fWC(L s
84.computation 计算
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85.analytical procedures 分析程序 ,na}' A@a`
86.vouch 核对 5t-d+
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87.trace 追查 7O8 @T-f+2
88.audit sampling 审计抽样 q{Gh5zg5O
89.error 误差 5VpqDL~d
90.expected error 预期误差 'gXD?ARW
91.population 总体 \03<dU
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92.sampling risk 抽样风险 pHx$
93.non- sampling risk 非抽样风险 B uso
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94.sampling unit 抽样单位 GGo~39G
95.statistical sampling 统计抽样 CzY18-L@EX
96.tolerable error 可容忍误差 U'msHF
97.the risk of under reliance 信赖不足风险 bHcBjk.\
98.the risk of over reliance 信赖过度风险 *|j4>W\J
99.the risk of incorrect rejection 误拒风险 n&o"RE 0~0
100. the risk of incorrect acceptance 误受风险 J5{
101.working trial balance 试算平衡表 }D+ b`,
102.index and cross-referencing 索引和交叉索引 \D k >dE&I
103.cash receipt 现金收入 ,;hpqu|
104.cash disbursement 现金支出 `\|@w@f|;
105.bank statement 银行对账单 l]~9BPsR
106.bank reconciliation 银行存款余额调节表
3Z`"k2k
107.balance sheet date 资产负债表日 S(U9Dlyarg
108.net realizable value 可变现净值 r\#nBoo(
109.storeroom 仓库 wd32q7lGo1
110.sale invoice 销售发票 FZ RnIg
111.price list 价目表 @U3z@v]s(h
112.positive confirmation request 积极式询证函 %I9f_5BlT8
113.negative confirmation request 消极式询证函 cHVJ7yAZI
114.purchase requisition 请购单 p;'.7_1
115.receiving report 验收报告 t9MCT$U
116.gross margin 毛利 '<vb_8.
117.manufacturing overhead 制造费用 Xn?.O
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118.material requisition 领料单 D"-Wo}"8O'
119.inventory-taking 存货盘点 .gGO+8[N*
120.bond certificate 债券 PH&Qw2(Sx
121.stock certificate 股票 JWaWOk(t=?
122.audit report 审计报告 g\q4-
123.entity 被审计单位 aeI0;u
124.addressee of the audit report 审计报告的收件人 7.Z-
125.unqualified opinion 无保留意见 T)%6"rPL3!
126.qualified opinion 保留意见 sV-PR]
127.disclaimer of opinion 无法表示意见 Q"U%]2@=
128.adverse opinion 否定意见 )ii aT~
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A (1)ABC 作业基础成本计算 !q,7@W3i
A (2)absorbed overhead 已吸收制造费用 &o7PB`(l
A (3)absorption costing 吸收成本计算 Itv cN
A (4)account 账户,报表 CshME\
/
A (5)accounting postulate 会计假设 [0105l5
A (6)accounting series release 会计公告文件 +c!HXX
A (7)accounting valuation 会计计价 iLJ@oM;2
A (8)account sale 承销清单 iPV-w_HQ
A (9)accountability concept 经营责任概念 K
AD2_@l
A (10)accountancy 会计职业 Tn/Z s|
A (11)accountant 会计师 !hM`Oe`S
A (12)accounting 会计 ab2Cn|F
A (13)agency cost 代理成本 ! [1aP,
A (14)accounting bases 会计基础 rr2!H%:
A (15)accounting manual 会计手册 6it
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A (16)accounting period 会计期间 Mh2b!B
A (17)accounting policies 会计方针 rm ;U'&{
A (18)accounting rate of return 会计报酬率 rv(N0p/
A (19)accounting reference date 会计参照日 EI*~VFx
A (20)accounting reference period 会计参照期间 ;+(_stxqV9
A (21)accrual concept 应计概念 ||*F.p
A (22)accrual expenses 应计费用 R4VX*qkB
A (23)acid test ration 速动比率(酸性测试比率) m,t{D,
2
A (24)acquisition 购置 4i{Xs5z
k
A (25)acquisition accounting 收购会计 7FPSBvU#/
A (26)activity based accounting 作业基础成本计算 )`{m |\b
A (27)adjusting events 调整事项 ,wM}h
A (28)administrative expenses 行政管理费 VD@$y^!H
A (29)advice note 发货通知 nyqX\m-
A (30)amortization 摊销 pZeOdh
A (31)analytical review 分析性检查 -`{W~yz
A (32)annual equivalent cost 年度等量成本法 uq-`1m}
A (33)annual report and accounts 年度报告和报表 6nE/8m
A (34)appraisal cost 检验成本 =No#/_
A (35)appropriation account 盈余分配账户 l1lYb;C
A (36)articles of association 公司章程细则 YkMFU'?[
A (37)assets 资产 +D4m@O
A (38)assets cover 资产保障 c1i:m'b_5
A (39)asset value per share 每股资产价值 1goRO
A (40)associated company 联营公司 6
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A (41)attainable standard 可达标准 %{4U\4d@'
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A (42)attributable profit 可归属利润 p&V64L:V
A (43)audit 审计 ;92xSe"Ww
A (44)audit report 审计报告 =H23eOS_#
A (45)auditing standards 审计准则 _eq$C=3Ta
A (46)authorized share capital 额定股本 YaSBIq{z
A (47)available hours 可用小时 S'qT+pP
A (48)avoidable costs 可避免成本 $\vNS
TE
B (49)back-to-back loan 易币贷款 zI,Qc60B
B (50)backflush accounting 倒退成本计算 J^7M0A4K
B (51)bad debts 坏帐 =^rp=
Az
B (52)bad debts ratio 坏帐比率 0fBwy/:
B (53)bank charges 银行手续费 ~7KH/%Z-
B (54)bank overdraft 银行透支 aXq ig&:
B (55)bank reconciliation 银行存款调节表 d9U)O6=
B (56)bank statement 银行对账单 gsEcvkj*
B (57)bankruptcy 破产 &dWGa+e
B (58)basis of apportionment 分摊基础 ^o _J0
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B (59)batch 批量 L5zCL0j`
B (60)batch costing 分批成本计算 N0^SWA|S
B (61)beta factor B(市场)风险因素 }riM-
B (62)bill 账单 k'|yUJ,
B (63)bill of exchange 汇票 {_*G"A 9
B (64)bill of landing 提单 MG.c`t/w
B (65)bill of materials 用料预计单 c CDT27@
B (66)bill payable 应付票据 s#aj5_G
B (67)bill receivable 应收票据 p&Q
m[!
B (68)bin card 存货记录卡 xrBM`Bj0@
B (69)bonus 红利 bcy
B (70)book-keeping 薄记
X)iI]
B (71)Boston classification 波士顿分类 |O>e=HC#q8
B (72)breakeven chart 保本图 #o}/'
B (73)breakeven point 保本点 :w5g!G?z
B (74)breaking-down time 复位时间 z&9MkbH1
B (75)budget 预算 MK/8<i<.
B (76)budget center 预算中心 $'5rS$]a/
B (77)budget cost allowance 预算成本折让 Zqe$S
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B (78)budget manual 预算手册 3b0|7@_E
B (79)budget period 预算期间 z7:*
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B (80)budgetary control 预算控制 O/Hj-u6&A
B (81)budgeted capacity 预算生产能力 PPySOkmS3
B (82)burden 制造费用 1Dhe!
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B (83)business center 经营中心 ge?or]T1S
B (84)business entity 营业个体 w0j'>4
B (85)business unit 经营单位 Tq)hAZ
B (86)buy-out management 管理性购买产权 <Fx%P:d
B (87)by-product 副产品 +2eri_p
C (88)called-up share capital 催缴股本 .),9qz`
C (89)capacity 生产能力 Z&iW1
C (90)capacity ratios 生产能力比率 ,9I-3**W
C (91)capital 资本 $G)HU6hF*
C (92)capital assets pricing model资本资产计价模式 oLX[!0M^
C (93)capital commitment 承诺资本 )SZ#%OE*
C (94)capital employed 已运用的资本 _{#K
C (95)capital expenditure 资本支出 u
ynudO
C (96)capital expenditureauthorization 资本支出核准 (n>Gi;u(R
C (97)capital expenditure control 资本支出控制 H{N},B
C (98)capital expenditure proposal资本支出申请 (G./P@/[
C (99)capital funding planning 资本基金筹集计划 PIo@B|W-SX
C (100)capital gain 资本收益 <>f;g"qS
C (101)capital investment appraisal资本投资评估 oGI'a:iff
C (102)capital maintenance 资本保全 d(^HO~p
C (103)capital resource planning 资本资源计划 +L'Cbv= "
C (104)capital surplus 资本盈余 :tnW ivrwR
C (105)capital turnover 资本周转率 xq,ql@7
C (106)card 记录卡
BG
j!/E
C (107)cash 现金 V0
Z8VqV
C (108)cash account 现金账户 n^|xp;] :
C (109)cash book 现金账薄 `'XN2-M8
C (110)cash cow 金牛产品 {`M\}(E
C (111)cash flow 现金流量 }vY^eOK.
C (112)cash discounted 现金贴现 6m]?*k1HC
C (113)cash flow budget 现金流量预算 i4k [#x
C (114)cash flow statement 现金流量表 McS]aJfrk
C (115)cash ledger 现金分类账 /E\04Bs
C (116)cash limit 现金限额 $n!5JS@40
C (117)CCA 现时成本会计 ^`SEmYb;
C (118)center 中心 W,yLGz \
C (119)changeover time 变更时间 .IY@Q
C (120)chartered entity 特许经济个体 ,66(*\xT
C (121)cheque 支票 p&<n_b
C (122)cheque register 支票登记薄 f2o6GC_
C (123)coin analysis 零钱分类 V;CRs\aYf
C (124)classification 分类 }|;j2'(R
C (125)clock card 工时卡 /\mYXi\
C (126)code 代码 8O{V#aop
C (127)commitment accounting 承诺确认会计 k1
yqerA
C (128)common cost 共同成本 +p jB/#4
C (129)company limited byguarantee 有限担保责任公司 '4#NVXVQm
C (130)company limited shares 股份有限公司 <=6F=u3PtU
C (131)competitive position 竞争能力状况 M,ybj5:6
C (132)concept 概念 mDv<d =p!
C (133)conglomerate 跨行业企业 _s0)Dl6K
C (134)consistency concept 一致性概念
T;{}bc&I
C (135)consolidated accounts 合并报表 ?,v&
o>*
C (136)consolidation accounting 合并会计 G;wh).jG5
C (137)consortium 财团 90iveb21}
C (138)contingency plan 应急计划 I!9>"s12
C (139)contingent liabilities 或有负债 nr&|
C (140)continuous operation 连续生产 XHKLl?-
C (141)contra 抵消 "O$WfpKX
C (142)contract cost 合同成本 "'Gq4<&y
C (143)contract costing 合同成本计算 XI$W
C (144)contribution 贡献毛益 pnx^a}|px
C (145)contribution centre 贡献中心 g
n.)_
C (146)contribution chart 贡献图 .9z}S=ZK
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 z!b:|*m]w
C (148)contribution to salesration 贡献毛益对销售比率 UfO='&U^
C (149)control 控制 Uj 4HV
d
C (150)control account 控制帐户 _ Dz
*%
C (151)control limits 控制限度 q^^R|X1
C (152)controllability concept 可控制概念 `.pd %\
C (153)controllable cost 可控制成本 Tyaqa0
C (154)conversion cost 加工成本 bYem0hzOe
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Glx{Zu=
C (156)corporate appraisal 公司评估 iI'ib-d
C (157)corporate planning 公司计划 Wql=PqF
C (158)corporate social reporting 公司社会报告 1TfFWlf[B
C (159)corporation 股份公司 l]t^MEoc8
C (160)cost 成本 nB
:i G
C (161)cost account 成本帐户 eS4t0`kP
C (162)cost accounting 成本会计 jG& 8`*|*
C (163)cost accounting manual 成本手册 iKaS7lWH
C (164)cost accounts calendar 成本报表的日历时间 3rN}iSF^
C (165)cost adjustment 成本调整 @sZ' --Y
C (166)cost allocation 成本分配 v;?W|kJ.u
C (167)cost apportionment 成本分摊 Si23w'T
C (168)cost attribution 成本归属 n|Y}M]u,
C (169)cost audit 成本审计 C-,#t5eir
C (170)cost behaviour 成本性态 KX!/n`
2u
C (171)cost benefit analysis 成本效益分析 n[i:$! ,
C (172)cost center 成本中心 qJl DQc-
C (173)cost driver 成本动因