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注会《审计》英语常用词汇 ;e~K<vMm;y
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1.audit 审计 Fh)YNW@
2.attestation 鉴证 +7K]5p;!~
3.credibility 可信赖程度 E}]SGU"
4.audit of financial statements 财务报表审计 +>v{#A_u
5.agreed-upon procedures 执行商定程序 87nsWBe
6.high levels of assurance 高水平保证 *8 ]
7.compilation 编制 H/ub=,Ej*
8.reliability 可靠性 [92bGR{
9.relevance 相关性 .sUL5`
10.professional skepticism 职业谨慎 B^1 Io9
11.objectivity 客观性 n6*;
~h5
12. professional competence 专业胜任能力 UOIZ8Po
13.Senior/CPA-in-charge 项目经理 qxD<mZ@-R0
14.audit engagement letter 业务约定书 Et
B56FU\
15.recurring audit 连续审计 <JJi
16.the client 委托人 uMP&.Y(
17.change CPA 更换注册会计师 dGc>EZSdj
18.the existing CPA 现任注册会计师 $w<~W1\:
19.the successor CPA 后任注册会计师 J~G"D-l<9/
20.the preceding CPA前任注册会计师 1x|/z,
21.issue the audit report 出具审计报告 o-t!z'\lO
22.expert 专家 SiJX5ydz
23.the board of directors 董事会 .{]=v
24.knowledge of the entity‘ s business 了解被审计单位情况 t,;b*ZR
25.assess material misstatement risks评估重大错报风险 Xgm9>/y
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 4U:+iumy2
27.a general knowledge of —— 初步了解―――的情况 ?rV
c}
28.a more knowledge of—— 进一步了解的情况 SHPZXJ{
29.the prior year‘s working papers 以前年度工作底稿 ZZ6F0FLXJ
30.minutes of meeting 会议纪要 GgjBLe=C
31.business risks 经营风险 F[OBPPQ3
32.appropriateness 适当性 3!B3C(g
33.accounting estimate 会计估计 %K]nX#.B&
34.management representations 管理层声明 |&%l @X6
35.going concern assumption 持续经营假设 4^B:Q9B)
36.audit plan 审计计划 RbNRBK!{
37.significant audit areas 重点审计领域 :hxZ2O?5_
38.error 错误 ^A$~8?f
39.fraud舞弊 UJF
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40.modified or additional procedures 修改或追加审计程序 FJ&zU<E
41.misappropriation of assets 侵占资产 8JAT2a61ur
42.transactions without substance 虚假交易 l@YpgyqaL
43.unusual pressures 异常压力 }c,}+{q
44.the suspected noncompliance 涉嫌存在违法行为 +NEP*mk
45.materialiy 重要性 HM1y$e
j
46.exceed the materiality level 超过重要性水平 h Tn^:%(
47.approach the materiality level 接近重要性水平 IA;KEGJ
48.an acceptably low level 可接受水平 *)d|:q3
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 9P)<CD0
50.misstatements or omissions 错报或漏报 cWM|COXL+
51.aggregate 总计 _mL 9G5~r
52.subsequent events 期后事项 Z_Ma|V?6
53.adjust the financial statements 调整财务报表 OiY2l;
68
54.perform additional audit procedures 实施追加的审计程序 Dl/_jM
55.audit risk 审计风险 p:ST$ 1 K
56.detection risk 检查风险 Vt4}!b(O
57.inappropriate audit opinion 不适当的审计意见 ig/71
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58.material misstatement 重大的错报 U^0vLyqW^5
59.tolerable misstatement 可容忍错报 @kwD$%*0
60.the acceptable level of detection risk 可接受的检查风险 +CNRSq"
61.assessed level of material misstatement risk 重大错报风险的评估水平 ^NLKX5
Q
62.simall business 小规模企业 (^Do#3
63.accounting system 会计系统 =-pss 47
64.test of control 控制测试 |/lIasI
65.walk-through test 穿行测试 @+X}O/74
66.communication 沟通 )x|BY>
67.flow chart 流程图 U w`LWG3T
68.reperformance of internal control 重新执行 "x$S%:p
69.audit evidence 审计证据 ?3z+|;t6C
70.substantive procedures 实质性程序 Da-(D<[0
71.assertions 认定 8h20*@wSN
72.esistence 存在 O x$|ZEh
73.occurrence 发生 X7c*T /
74.completeness 完整性 c)6Y.[).
75.rights and obligations 权利和义务 rrwsj`
76.valuation and allocation 计价和分摊 |PJW
2PN
77.cutoff 截止 r IK|} 5
78.accuracy 准确性 n"K7@[d
79.classification 分类 A#
M
80.inspection 检查 g&E_|}u4
81.supervision of counting 监盘 IfXLnD^||
82.observation 观察 LMG\jc?,
83.confirmation 函证 Yg]f2ke
84.computation 计算 #!D5DK@+
85.analytical procedures 分析程序
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86.vouch 核对 #=.h:_9
87.trace 追查 V!<#E)-?<
88.audit sampling 审计抽样 wbS
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89.error 误差 a@jP^VVk
90.expected error 预期误差 I3x}F$^
91.population 总体
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92.sampling risk 抽样风险 eXaDx%mM
93.non- sampling risk 非抽样风险 6HqK%(
94.sampling unit 抽样单位 "DN `@
95.statistical sampling 统计抽样 _5LlL#)
96.tolerable error 可容忍误差 M{4_BQ4$
97.the risk of under reliance 信赖不足风险 w9PY^U.Y3e
98.the risk of over reliance 信赖过度风险
86I*
99.the risk of incorrect rejection 误拒风险 !
aEp88u
100. the risk of incorrect acceptance 误受风险 Mk9kGP%
101.working trial balance 试算平衡表 TnaIRJ\B
102.index and cross-referencing 索引和交叉索引 vZDQ@\HrC
103.cash receipt 现金收入 Q8
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104.cash disbursement 现金支出 6e*b;{d
105.bank statement 银行对账单 si;]C~X*
106.bank reconciliation 银行存款余额调节表 fIcv}
Y
107.balance sheet date 资产负债表日 j&mL]'Zy
108.net realizable value 可变现净值 =%
JDo
109.storeroom 仓库 :ZIcWIV-
110.sale invoice 销售发票 UK<"|2^sT
111.price list 价目表 g:clSN,
112.positive confirmation request 积极式询证函 o <'gM]$
113.negative confirmation request 消极式询证函 X>6a@$Mx P
114.purchase requisition 请购单 XHg%X
115.receiving report 验收报告 TatyD**(
116.gross margin 毛利 *j*
WE\
117.manufacturing overhead 制造费用 C(P$,;6
118.material requisition 领料单 h5gXYmk
119.inventory-taking 存货盘点 T7Ac4LA
120.bond certificate 债券 uSQ*/h-<)0
121.stock certificate 股票 N9ufTlq
s
122.audit report 审计报告 ]
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123.entity 被审计单位 aS7zG2R4H
124.addressee of the audit report 审计报告的收件人 >D;hT*3
125.unqualified opinion 无保留意见 W<L6,
126.qualified opinion 保留意见 yi?&^nX@9,
127.disclaimer of opinion 无法表示意见 ZkJM?Fzq
128.adverse opinion 否定意见 ("oA{:@d
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A (1)ABC 作业基础成本计算 zef,*dQY
A (2)absorbed overhead 已吸收制造费用 KV*:,>
A (3)absorption costing 吸收成本计算 QBy*y $
A (4)account 账户,报表 \d+HYLAJn
A (5)accounting postulate 会计假设 >cNXB7]E>
A (6)accounting series release 会计公告文件 \PONaRK|[z
A (7)accounting valuation 会计计价 zOOX>3^
A (8)account sale 承销清单 gNd
J=r4
A (9)accountability concept 经营责任概念 8TPm[r]
A (10)accountancy 会计职业 J4g;~#_19
A (11)accountant 会计师 jQ)>XOok
A (12)accounting 会计 0)]1)z(P
A (13)agency cost 代理成本 2~DPq p[
A (14)accounting bases 会计基础 >i%w'uU
A (15)accounting manual 会计手册 `RcNqPY#S
A (16)accounting period 会计期间 %}!}2s.A
A (17)accounting policies 会计方针 $rEd5W&d!
A (18)accounting rate of return 会计报酬率 1znV>PO!
A (19)accounting reference date 会计参照日 (O2HB-<rY
A (20)accounting reference period 会计参照期间 \xxVDr.
A (21)accrual concept 应计概念 af(JoX*U
A (22)accrual expenses 应计费用 jTr4A-"
A (23)acid test ration 速动比率(酸性测试比率) ^^SfIK?p
A (24)acquisition 购置 *"\Q ~#W
A (25)acquisition accounting 收购会计 u&XkbPZ%4c
A (26)activity based accounting 作业基础成本计算 q4iD59yd)S
A (27)adjusting events 调整事项 QP%Fz#u`
A (28)administrative expenses 行政管理费 )^Pvm
A (29)advice note 发货通知 <\g&%c,
A (30)amortization 摊销 l%(`<a]VIB
A (31)analytical review 分析性检查 t`,IW{
A (32)annual equivalent cost 年度等量成本法 -<!17jy
A (33)annual report and accounts 年度报告和报表 !nq\x8nU
A (34)appraisal cost 检验成本 znO00qX
A (35)appropriation account 盈余分配账户 ^&H=dYcV>/
A (36)articles of association 公司章程细则 i q:Q$z&
A (37)assets 资产 Sp,Q,Q4
A (38)assets cover 资产保障 E$Pjp oQTf
A (39)asset value per share 每股资产价值 jYX9;C;J
A (40)associated company 联营公司 OX/.v?c
A (41)attainable standard 可达标准 '5/}MMT
Xb-c`k~_
A (42)attributable profit 可归属利润 q{/Jw"e
A (43)audit 审计 ;Ph )BY<
A (44)audit report 审计报告 4E\ntufo
A (45)auditing standards 审计准则 6QXQ<ah"
A (46)authorized share capital 额定股本 (iOCzZ6S
A (47)available hours 可用小时 N%A`rY}u
A (48)avoidable costs 可避免成本 7&1~O#
B (49)back-to-back loan 易币贷款 aSkx#mV
B (50)backflush accounting 倒退成本计算 m%c0#=D
B (51)bad debts 坏帐 UX`DZb+^
B (52)bad debts ratio 坏帐比率 4F,Ql"ae(
B (53)bank charges 银行手续费 ,Kf8T9z`
B (54)bank overdraft 银行透支 |cGeL[
B (55)bank reconciliation 银行存款调节表 LDEW00zL
B (56)bank statement 银行对账单 asN
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B (57)bankruptcy 破产 p
<=%
B (58)basis of apportionment 分摊基础 _G[I2]
B (59)batch 批量 KzX
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B (60)batch costing 分批成本计算 =l4\4td9p
B (61)beta factor B(市场)风险因素 ioNa~F&
B (62)bill 账单 Jrd4a~XP
B (63)bill of exchange 汇票 `m3QT3B
B (64)bill of landing 提单 N@*wi"Q
B (65)bill of materials 用料预计单 uy _i{Y|
B (66)bill payable 应付票据 3E}NiD\V}
B (67)bill receivable 应收票据 %y\eBfW,/
B (68)bin card 存货记录卡 )ko{S[
gG
B (69)bonus 红利 ^]qV8
B (70)book-keeping 薄记 V.Ba''E7
B (71)Boston classification 波士顿分类 04guud }
B (72)breakeven chart 保本图 =ym
B (73)breakeven point 保本点 CLY6 YB' R
B (74)breaking-down time 复位时间 25a#eDbqi
B (75)budget 预算
Q
A)9
B (76)budget center 预算中心 2PR7M.
V7
B (77)budget cost allowance 预算成本折让 i<wU.JX&h
B (78)budget manual 预算手册
}d~wDg<#
B (79)budget period 预算期间 w"a 9'r
B (80)budgetary control 预算控制 { w8
!K
B (81)budgeted capacity 预算生产能力 xw+<p
B (82)burden 制造费用 KT];SF^Y
B (83)business center 经营中心
r=DHt&x=
B (84)business entity 营业个体 <L/M`(:=k
B (85)business unit 经营单位 A?Nn>xF9X
B (86)buy-out management 管理性购买产权 `[@^m5?b-
B (87)by-product 副产品 2#b<d?"
C (88)called-up share capital 催缴股本 -|Yh/
C (89)capacity 生产能力 a#Kmj0
C (90)capacity ratios 生产能力比率 GL5^_`n
C (91)capital 资本 'EL ||
C (92)capital assets pricing model资本资产计价模式 "VDk1YX_&l
C (93)capital commitment 承诺资本 1]>$5 1Q
C (94)capital employed 已运用的资本 0n*rs=\VG
C (95)capital expenditure 资本支出 kQwm"Z
C (96)capital expenditureauthorization 资本支出核准 QP$nDK<
C (97)capital expenditure control 资本支出控制 ~TG39*m
C (98)capital expenditure proposal资本支出申请 $!F&>=o
C (99)capital funding planning 资本基金筹集计划 eA1k)gjE
C (100)capital gain 资本收益 (L
y%{ Y
C (101)capital investment appraisal资本投资评估 jy!f{dsC
C (102)capital maintenance 资本保全 cB ab2/
C (103)capital resource planning 资本资源计划 L{2b0Zh'
C (104)capital surplus 资本盈余 np-T&Pz2
C (105)capital turnover 资本周转率 K5!";V
C (106)card 记录卡 T/wM(pr'
C (107)cash 现金 v~V;+S=
gz
C (108)cash account 现金账户 Bw3F7W~l
C (109)cash book 现金账薄 NWJcFj_
C (110)cash cow 金牛产品 JlC<MQ?
C (111)cash flow 现金流量 [xtK"E#
C (112)cash discounted 现金贴现 wX)efLmyhY
C (113)cash flow budget 现金流量预算 Ql~#((K
C (114)cash flow statement 现金流量表 n5bXQ
C (115)cash ledger 现金分类账 uX<+hG.n}
C (116)cash limit 现金限额 :3a&Pb*PL
C (117)CCA 现时成本会计 ;'=VrE6
C (118)center 中心 7.Ml9{M/i
C (119)changeover time 变更时间 *CeQY M
C (120)chartered entity 特许经济个体 j6tP)f^tD
C (121)cheque 支票 /&D'V_Q`*
C (122)cheque register 支票登记薄 0 NQ7#A
C (123)coin analysis 零钱分类 e=gboR
C (124)classification 分类 oMh~5
W
C (125)clock card 工时卡 |h^K M
C (126)code 代码 n> MD\ZS
C (127)commitment accounting 承诺确认会计 6sYV7w,'@
C (128)common cost 共同成本 W[R]^2QAG
C (129)company limited byguarantee 有限担保责任公司 cP*c(k~N
C (130)company limited shares 股份有限公司 !~K=#"T
C (131)competitive position 竞争能力状况 K4j@j}zK9I
C (132)concept 概念 M[h1>}$Lz
C (133)conglomerate 跨行业企业 DUZQO{V
C (134)consistency concept 一致性概念 I:F
'S#
C (135)consolidated accounts 合并报表 $42Au2Jg
C (136)consolidation accounting 合并会计 4@DVc7\x$
C (137)consortium 财团 R(: 4s
C (138)contingency plan 应急计划 D3%l4.h
C (139)contingent liabilities 或有负债 WYSck&9
C (140)continuous operation 连续生产 J#6LSD@(O
C (141)contra 抵消 ;c>>$lr
C (142)contract cost 合同成本 >65
TkAp
C (143)contract costing 合同成本计算 Z,0O/RFJ.q
C (144)contribution 贡献毛益 1KW3l<v-6
C (145)contribution centre 贡献中心 /GsSrP_?]
C (146)contribution chart 贡献图 ]@*tfz\YaH
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 McEmd.S<n
C (148)contribution to salesration 贡献毛益对销售比率 =MMCf0
C (149)control 控制 n<{aPLQ
C (150)control account 控制帐户 myD{sE2A
C (151)control limits 控制限度 k?^%hO>[
C (152)controllability concept 可控制概念 jZrY=f
C (153)controllable cost 可控制成本 65lOX$*{-
C (154)conversion cost 加工成本 XDHLEG-u(
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 9n_ eCb)H
C (156)corporate appraisal 公司评估 e@[9C(5E"
C (157)corporate planning 公司计划 =fo4x|{O
C (158)corporate social reporting 公司社会报告 kfVZ=`p}
C (159)corporation 股份公司 w'd.;
C (160)cost 成本 ?Rlgv5P
!
C (161)cost account 成本帐户 }g}6qCv7
C (162)cost accounting 成本会计 --Oprl
C (163)cost accounting manual 成本手册 0[lS(K
C (164)cost accounts calendar 成本报表的日历时间 bKYY{V55
C (165)cost adjustment 成本调整 yHl@_rN
sC
C (166)cost allocation 成本分配 ?LM:RADCm
C (167)cost apportionment 成本分摊 y0;,dv]
C (168)cost attribution 成本归属 GXO4x|08F
C (169)cost audit 成本审计 6%>/og\%
C (170)cost behaviour 成本性态
b 1cd&e
C (171)cost benefit analysis 成本效益分析 otU@X 3<_
C (172)cost center 成本中心 m6-76ma,hi
C (173)cost driver 成本动因