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注会《审计》英语常用词汇 8W{M}>;[9
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1.audit 审计 **L&I5Hhm
2.attestation 鉴证 mpug#i6q
3.credibility 可信赖程度 ewU*5|*[
4.audit of financial statements 财务报表审计 W06#|8,{v
5.agreed-upon procedures 执行商定程序 X'jyR:ut#
6.high levels of assurance 高水平保证 Uu
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7.compilation 编制 Yr/$92(
8.reliability 可靠性 . s9E
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9.relevance 相关性 6qHD&bv\%C
10.professional skepticism 职业谨慎 zPa2fS8
11.objectivity 客观性 3"7Q[9Oj
12. professional competence 专业胜任能力 )0-A;X2
13.Senior/CPA-in-charge 项目经理 le\-h'D
14.audit engagement letter 业务约定书 S(Af o`
15.recurring audit 连续审计 6X*vCylI
16.the client 委托人 IQ@9S
17.change CPA 更换注册会计师 "D
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18.the existing CPA 现任注册会计师 X|T|iB,vT
19.the successor CPA 后任注册会计师 <Z:FY|'s
20.the preceding CPA前任注册会计师 !iKW1ks
21.issue the audit report 出具审计报告 M; wKTTQy
22.expert 专家 U
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23.the board of directors 董事会 yws'}{8
24.knowledge of the entity‘ s business 了解被审计单位情况 N:)x67,
25.assess material misstatement risks评估重大错报风险
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 d\JaYizp
27.a general knowledge of —— 初步了解―――的情况 a#=d{/ab
28.a more knowledge of—— 进一步了解的情况 TQT3]h6
29.the prior year‘s working papers 以前年度工作底稿 <"5l<E
30.minutes of meeting 会议纪要 |@u2/U9
31.business risks 经营风险 ^A@f{g$KB+
32.appropriateness 适当性 %6320 x
33.accounting estimate 会计估计 X$>F78e*
34.management representations 管理层声明 x(TF4W=j
35.going concern assumption 持续经营假设 uaF-3
36.audit plan 审计计划 C8|V?bL
37.significant audit areas 重点审计领域 -U /)y:k!%
38.error 错误 9jTBLp-i#N
39.fraud舞弊 ,2fi`9=\
40.modified or additional procedures 修改或追加审计程序 HLW_Y|QaFo
41.misappropriation of assets 侵占资产 Vc(4d-d5
42.transactions without substance 虚假交易 6kH6"
43.unusual pressures 异常压力 )p!.V(,
44.the suspected noncompliance 涉嫌存在违法行为 %=[xc?
45.materialiy 重要性 3GVS-?
46.exceed the materiality level 超过重要性水平 S\"#E:A
47.approach the materiality level 接近重要性水平 jL]Y;T8
48.an acceptably low level 可接受水平 .4O~a
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Yx3ivjX.>
50.misstatements or omissions 错报或漏报 U
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51.aggregate 总计 unD.t
52.subsequent events 期后事项 vp|'Yy(9z
53.adjust the financial statements 调整财务报表 EV.F/Wh
54.perform additional audit procedures 实施追加的审计程序 -Wm'@4bH
55.audit risk 审计风险 &w'1
56.detection risk 检查风险 rm?C_
57.inappropriate audit opinion 不适当的审计意见 -|g9__|@
58.material misstatement 重大的错报 +Z=%4
59.tolerable misstatement 可容忍错报 WNo7`)Kx
60.the acceptable level of detection risk 可接受的检查风险 6QM$aLLP?
61.assessed level of material misstatement risk 重大错报风险的评估水平 P1qQ)-J
62.simall business 小规模企业 ;m#_Rj6
63.accounting system 会计系统 wmB_)`QNP
64.test of control 控制测试 [x8_ax}w
65.walk-through test 穿行测试 dKJ-{LV
66.communication 沟通 Y5z5LG4
67.flow chart 流程图 aExt TE
68.reperformance of internal control 重新执行 4H*M^?h\#
69.audit evidence 审计证据 5hj
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70.substantive procedures 实质性程序 F!7\Za,
71.assertions 认定 ;6}> Shs
72.esistence 存在 k3CHv =U{
73.occurrence 发生 U
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74.completeness 完整性 \]|(w*C
75.rights and obligations 权利和义务 MN^d
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76.valuation and allocation 计价和分摊 76(/(v.x
77.cutoff 截止 dJ.up*aR
78.accuracy 准确性 V~MyX&`
79.classification 分类 Uu[dx}y
80.inspection 检查 ~A03J:Yc7
81.supervision of counting 监盘 4QBPN@~t
82.observation 观察 a3J'
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83.confirmation 函证 Z9q1z~qSQ
84.computation 计算 k7kPeq
85.analytical procedures 分析程序 !uW;Ea?
86.vouch 核对 rH$M6S
87.trace 追查 o3cE.YUF
88.audit sampling 审计抽样 5$ &',v(
89.error 误差 A_g\Fa[jG
90.expected error 预期误差 ;Iax \rQ
91.population 总体 9Ecc~'f
92.sampling risk 抽样风险 Xmw%f[Xl
93.non- sampling risk 非抽样风险 e7r3o,!
94.sampling unit 抽样单位 GJIZu&C
95.statistical sampling 统计抽样 oer3DD(
96.tolerable error 可容忍误差 3FG'A[x3O
97.the risk of under reliance 信赖不足风险 nSpOTQ
98.the risk of over reliance 信赖过度风险 y*e({fio_
99.the risk of incorrect rejection 误拒风险 ZxAk
100. the risk of incorrect acceptance 误受风险 3?Fe(!@
101.working trial balance 试算平衡表 uaqV)H
102.index and cross-referencing 索引和交叉索引 VQ;'SY:`
103.cash receipt 现金收入
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104.cash disbursement 现金支出 *nB-]
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105.bank statement 银行对账单 1h3`y
106.bank reconciliation 银行存款余额调节表 *X
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107.balance sheet date 资产负债表日 NtNCt;_R7
108.net realizable value 可变现净值 #
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109.storeroom 仓库 -_BX\iP{
110.sale invoice 销售发票 L KLLBrm:
111.price list 价目表 {~`{bnx^]7
112.positive confirmation request 积极式询证函 ?OFfU 4
113.negative confirmation request 消极式询证函 M>ntldV#g%
114.purchase requisition 请购单 'HJ<"<
115.receiving report 验收报告 ',!>9Dj
116.gross margin 毛利 l
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117.manufacturing overhead 制造费用 %wco)2
118.material requisition 领料单 N<XMSt
119.inventory-taking 存货盘点 1L%$\0B4hm
120.bond certificate 债券 "a-;?S&
121.stock certificate 股票 X*M2 O%g`L
122.audit report 审计报告 "dHo6CT,y_
123.entity 被审计单位 y
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124.addressee of the audit report 审计报告的收件人 eq@-J+
125.unqualified opinion 无保留意见 e_}tK1XY
126.qualified opinion 保留意见 HV{W7)
127.disclaimer of opinion 无法表示意见 N!./u(b
128.adverse opinion 否定意见 b+$E*}
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A (1)ABC 作业基础成本计算 X/h|;C*9
A (2)absorbed overhead 已吸收制造费用 &q +l5L"
A (3)absorption costing 吸收成本计算 M7{_"9X{
A (4)account 账户,报表 B &
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A (5)accounting postulate 会计假设 0nZQ"{x
A (6)accounting series release 会计公告文件 ,I
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A (7)accounting valuation 会计计价 +1^L35\@
A (8)account sale 承销清单 : . PRM+
A (9)accountability concept 经营责任概念
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A (10)accountancy 会计职业 Bm;:
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A (11)accountant 会计师 Cx&l0ZXHEX
A (12)accounting 会计 K/_"ybR7
A (13)agency cost 代理成本 Sa@T#%oU
A (14)accounting bases 会计基础 K{:[0oIHc
A (15)accounting manual 会计手册 Js^(mRv
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A (16)accounting period 会计期间 %<`sDO6Q?
A (17)accounting policies 会计方针 vy-q<6T}:p
A (18)accounting rate of return 会计报酬率 rdsZ[ii
A (19)accounting reference date 会计参照日 i:Gyi([C
A (20)accounting reference period 会计参照期间 DGg1TUE
A (21)accrual concept 应计概念 LtPaTe
A (22)accrual expenses 应计费用 jp|*kBDq\
A (23)acid test ration 速动比率(酸性测试比率) ^fE8|/]nG9
A (24)acquisition 购置 iNilk!d6Q3
A (25)acquisition accounting 收购会计 j /
@<=
A (26)activity based accounting 作业基础成本计算 _jH./ @G
A (27)adjusting events 调整事项 <o/l K\>
A (28)administrative expenses 行政管理费 -/Zy{2 <u
A (29)advice note 发货通知 R ^ZOcONd-
A (30)amortization 摊销 +
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A (31)analytical review 分析性检查 dptfIBYc+
A (32)annual equivalent cost 年度等量成本法 5}a.<
A (33)annual report and accounts 年度报告和报表 l| y.6v
A (34)appraisal cost 检验成本 3p]\l ]=
A (35)appropriation account 盈余分配账户 g _0| `Sm
A (36)articles of association 公司章程细则 \-sW>LIA
A (37)assets 资产 =Y*@8=V
A (38)assets cover 资产保障 f4VdH#eng`
A (39)asset value per share 每股资产价值 (M<l}pl)
A (40)associated company 联营公司 cj[x%eK>
A (41)attainable standard 可达标准 y6Ez.$M
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A (42)attributable profit 可归属利润
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A (43)audit 审计 |T]&8Q)S
A (44)audit report 审计报告 ].sD#~L_
A (45)auditing standards 审计准则 0|g@;Pc
A (46)authorized share capital 额定股本 db@^CS[P
A (47)available hours 可用小时 :4)(Qa(
A (48)avoidable costs 可避免成本 WJ^]mpH9
B (49)back-to-back loan 易币贷款 E)wf'x
B (50)backflush accounting 倒退成本计算 Q
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B (51)bad debts 坏帐 ZXXJ!9-&+J
B (52)bad debts ratio 坏帐比率 3i\Np =
B (53)bank charges 银行手续费 F'CJN$6Mw/
B (54)bank overdraft 银行透支 Z!*6;[]SfG
B (55)bank reconciliation 银行存款调节表 h50]%tp\
B (56)bank statement 银行对账单 P4.)kK.3q|
B (57)bankruptcy 破产 y:_>R=sw
B (58)basis of apportionment 分摊基础 QO>';ul5
B (59)batch 批量 ?9>wG7cps7
B (60)batch costing 分批成本计算 *rB@[(/
B (61)beta factor B(市场)风险因素 kU#k#4X4g
B (62)bill 账单 =)Fb&h]G^
B (63)bill of exchange 汇票 %m
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B (64)bill of landing 提单 <H{K&,Z(ZM
B (65)bill of materials 用料预计单 k~I]Y,
B (66)bill payable 应付票据 w#ZzmO
B (67)bill receivable 应收票据 8(\J~I[^
B (68)bin card 存货记录卡 ;-BN~1Jg
B (69)bonus 红利 # ,97 ]
B (70)book-keeping 薄记 FM(EOsWk
B (71)Boston classification 波士顿分类 j\zlp
B (72)breakeven chart 保本图 j"fx|6l)
B (73)breakeven point 保本点 9XKqsvdS
B (74)breaking-down time 复位时间 7GS4gSd3
B (75)budget 预算 :{VXDT"
B (76)budget center 预算中心 C%{2 sMJ
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B (77)budget cost allowance 预算成本折让 (nXnP{yb
B (78)budget manual 预算手册 m*YfbOhs#
B (79)budget period 预算期间 X|G[Ma?
B (80)budgetary control 预算控制 e\^}PU
B (81)budgeted capacity 预算生产能力 %*o
B (82)burden 制造费用 6RguUDRQ
B (83)business center 经营中心 4jGN:*kZ
B (84)business entity 营业个体 nkTdn
B (85)business unit 经营单位 #Ma:Av/
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B (86)buy-out management 管理性购买产权 #9Fk&Lx
B (87)by-product 副产品 ]mz '(t
C (88)called-up share capital 催缴股本 u&[L!w
C (89)capacity 生产能力 cd=|P?Bi
C (90)capacity ratios 生产能力比率 E'98JZ5ga
C (91)capital 资本 "K$c 9Z
8
C (92)capital assets pricing model资本资产计价模式 hc3tzB
C (93)capital commitment 承诺资本
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C (94)capital employed 已运用的资本 ofw&?Sk0
C (95)capital expenditure 资本支出 !uO
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C (96)capital expenditureauthorization 资本支出核准 gK@`0/k{
C (97)capital expenditure control 资本支出控制 t\'MB
C (98)capital expenditure proposal资本支出申请 }0Uh<v@
C (99)capital funding planning 资本基金筹集计划 t_*x.{x-
C (100)capital gain 资本收益 >B=s+}/ME
C (101)capital investment appraisal资本投资评估 6\jbSe
C (102)capital maintenance 资本保全 6 eu7&Kj'
C (103)capital resource planning 资本资源计划 )?7/fF)@|
C (104)capital surplus 资本盈余 +a%D+
C (105)capital turnover 资本周转率 d:>'c=y
C (106)card 记录卡 BFhEDkk
C (107)cash 现金 60cQ3.e
C (108)cash account 现金账户 ]$ Nhy8-
C (109)cash book 现金账薄 (5,x5l]-N
C (110)cash cow 金牛产品 /U0Hk>$~(
C (111)cash flow 现金流量 fA]sPh4Uag
C (112)cash discounted 现金贴现
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C (113)cash flow budget 现金流量预算 !#WQ8s!?o
C (114)cash flow statement 现金流量表 HV-;?5
C (115)cash ledger 现金分类账 /#SfgcDt
C (116)cash limit 现金限额 UNwjx7usD
C (117)CCA 现时成本会计 1]5k lJ
C (118)center 中心 <
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C (119)changeover time 变更时间 _ `O",Ff
C (120)chartered entity 特许经济个体 b9"t%R9/Q
C (121)cheque 支票 nw, .I [
C (122)cheque register 支票登记薄 0l& '`
C (123)coin analysis 零钱分类 "
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C (124)classification 分类 lJ]QAO
C (125)clock card 工时卡 (aC=,5N
C (126)code 代码 }{j@q~w>$
C (127)commitment accounting 承诺确认会计 <[-{:dH,5
C (128)common cost 共同成本 KdYR?rY
C (129)company limited byguarantee 有限担保责任公司 oXqJypR 2
C (130)company limited shares 股份有限公司 ?U[6X|1
C (131)competitive position 竞争能力状况 ,
V,Q(!$F
C (132)concept 概念 upk+L^
C (133)conglomerate 跨行业企业 lY(_e#
C (134)consistency concept 一致性概念 27+faR
C (135)consolidated accounts 合并报表 RticGQy&5
C (136)consolidation accounting 合并会计 @ext6cFe3<
C (137)consortium 财团 G`jvy@
C (138)contingency plan 应急计划 s!
C (139)contingent liabilities 或有负债 BqHqS
C (140)continuous operation 连续生产 +boL?Ix+
C (141)contra 抵消 s]6;*mI2
C (142)contract cost 合同成本 !iNwJ|0
C (143)contract costing 合同成本计算 K(PSGlI f
C (144)contribution 贡献毛益 #NGtba
C (145)contribution centre 贡献中心 @t1pB]O:
C (146)contribution chart 贡献图 a#i|)[
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 64mD%URT
C (148)contribution to salesration 贡献毛益对销售比率 3 yb]d5:U
C (149)control 控制 B8"c+<
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C (150)control account 控制帐户 ]s^+/8d=
C (151)control limits 控制限度 dlCiqY:}
C (152)controllability concept 可控制概念 Wa.xm_4s2
C (153)controllable cost 可控制成本 }uC]o@/
C (154)conversion cost 加工成本 ;|oft-y
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 X
Nfl
C (156)corporate appraisal 公司评估 F=w:!tqA
C (157)corporate planning 公司计划 lw}7kp4
2F
C (158)corporate social reporting 公司社会报告 *QWOWg4w
C (159)corporation 股份公司 X$1YvYsID
C (160)cost 成本 xP9h$!
C (161)cost account 成本帐户 4e
eh+T
C (162)cost accounting 成本会计 #_aq@)Fd
C (163)cost accounting manual 成本手册 j<~T:Tk
C (164)cost accounts calendar 成本报表的日历时间 0gW{6BtPWm
C (165)cost adjustment 成本调整 $ (xdF
C (166)cost allocation 成本分配 [kqtkgK$j2
C (167)cost apportionment 成本分摊 ~Js kA5h|&
C (168)cost attribution 成本归属 &fWC-|
C (169)cost audit 成本审计 RPf <-J:t
C (170)cost behaviour 成本性态 Y@#N_]oXj
C (171)cost benefit analysis 成本效益分析 4v
N:Kj
C (172)cost center 成本中心 3RGmmX"?G
C (173)cost driver 成本动因