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注会《审计》英语常用词汇 *{:Zdg'~E
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1.audit 审计 HPMj+
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2.attestation 鉴证 C'~Eq3
3.credibility 可信赖程度 ^HhV?Iqg
4.audit of financial statements 财务报表审计 _-|/$ jZ
5.agreed-upon procedures 执行商定程序 n'To:
6.high levels of assurance 高水平保证 ~4+ICC
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7.compilation 编制 8]K+,0m6
8.reliability 可靠性 z0H+Or
9.relevance 相关性 %i6/=
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10.professional skepticism 职业谨慎 B?%e-xV-
11.objectivity 客观性 redMlHM
12. professional competence 专业胜任能力 WA6reZ
13.Senior/CPA-in-charge 项目经理 BUCPO}I
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 r>#4Sr
16.the client 委托人 qTrM*/m:]L
17.change CPA 更换注册会计师 `]`S"W7&
18.the existing CPA 现任注册会计师 r^7eK)XA_
19.the successor CPA 后任注册会计师 D&o~4Qvc]
20.the preceding CPA前任注册会计师 ::p%R@?
21.issue the audit report 出具审计报告 cG"wj$'w
22.expert 专家 b_&:tE--]
23.the board of directors 董事会 }<qZXb1
24.knowledge of the entity‘ s business 了解被审计单位情况 0.\}D:x(z
25.assess material misstatement risks评估重大错报风险 aX,6y1
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 DH7]TRCMZ)
27.a general knowledge of —— 初步了解―――的情况 `_()|; !y
28.a more knowledge of—— 进一步了解的情况 iCJXV'
29.the prior year‘s working papers 以前年度工作底稿 b@S~
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30.minutes of meeting 会议纪要 EfB.K}b^
31.business risks 经营风险 m\oxS;fxWi
32.appropriateness 适当性 pocXQEg$]
33.accounting estimate 会计估计 Yl&bv#[z
34.management representations 管理层声明 An_3DrUFV_
35.going concern assumption 持续经营假设 \sAkKPI
36.audit plan 审计计划 :9DyABK=Cv
37.significant audit areas 重点审计领域 4T6: C?V
38.error 错误 Co,?<v=Ll
39.fraud舞弊 AJ
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40.modified or additional procedures 修改或追加审计程序 q[Tl#*P?y
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 ^-LnO%h?
43.unusual pressures 异常压力 6?ky~CV
44.the suspected noncompliance 涉嫌存在违法行为 4p7j"d5
45.materialiy 重要性 I<Cm$8O?
46.exceed the materiality level 超过重要性水平 Y <`X$
47.approach the materiality level 接近重要性水平 L&KL]n
48.an acceptably low level 可接受水平 $ y(Qdb
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 ^6gEL~m|]
50.misstatements or omissions 错报或漏报 yIf^vx_G
51.aggregate 总计 Zt&
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52.subsequent events 期后事项 7~r_nP_
53.adjust the financial statements 调整财务报表 ZA&bp{}D
54.perform additional audit procedures 实施追加的审计程序 VnqcpJ
55.audit risk 审计风险 JqUft=p5
56.detection risk 检查风险 #)#J`s1R
57.inappropriate audit opinion 不适当的审计意见 ]XcWGQv~
58.material misstatement 重大的错报 R|k:8v{V=
59.tolerable misstatement 可容忍错报 B8unF=u
60.the acceptable level of detection risk 可接受的检查风险 c'XSs
61.assessed level of material misstatement risk 重大错报风险的评估水平 p1[|5r5Day
62.simall business 小规模企业 ly69:TR7I
63.accounting system 会计系统 p' 6h9/
64.test of control 控制测试 ,k1ns?i9KH
65.walk-through test 穿行测试 <`WD
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66.communication 沟通 V$wbm z
67.flow chart 流程图 qu.AJ*
68.reperformance of internal control 重新执行 /oZvm
69.audit evidence 审计证据 Em4'b1mDX%
70.substantive procedures 实质性程序 Pc`)D:/}R
71.assertions 认定 $> ;|
72.esistence 存在 m7`S@qG
73.occurrence 发生 L{
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74.completeness 完整性 (0l>P]"n
75.rights and obligations 权利和义务 He$v'87]
76.valuation and allocation 计价和分摊 S(Z
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77.cutoff 截止 E^Ch;)j|
78.accuracy 准确性 <>( v~a]
79.classification 分类 jd2 p~W
80.inspection 检查 k{'<J(Hb
81.supervision of counting 监盘 GDs/U1[*
82.observation 观察 O3?^P"C
83.confirmation 函证 P8#_E{f
84.computation 计算 G0kF[8Am
85.analytical procedures 分析程序 0$NzRPbH
86.vouch 核对 +vH#xc\'
87.trace 追查 f'MRC
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88.audit sampling 审计抽样 '"XVe+.O
89.error 误差 fT{jD_Q+3
90.expected error 预期误差 QCG-CzJ9l
91.population 总体 Zx`/88!x[
92.sampling risk 抽样风险 ]<ay_w;
93.non- sampling risk 非抽样风险 T
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94.sampling unit 抽样单位 4uH}
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95.statistical sampling 统计抽样 iaQfxQP1w%
96.tolerable error 可容忍误差 O2"@09
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97.the risk of under reliance 信赖不足风险 |9F-ZH~6
98.the risk of over reliance 信赖过度风险 4jlwu0
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99.the risk of incorrect rejection 误拒风险 ,<C~DSAyZ
100. the risk of incorrect acceptance 误受风险 ?%%vQ?
101.working trial balance 试算平衡表 S|;}]6p
102.index and cross-referencing 索引和交叉索引 ,$aqF<+;
103.cash receipt 现金收入 zlB[Eg^X
104.cash disbursement 现金支出 O>I%O^
105.bank statement 银行对账单 <IBUl}|\
106.bank reconciliation 银行存款余额调节表 d|`8\fq
107.balance sheet date 资产负债表日 fOKAy'
108.net realizable value 可变现净值 Z"KrirZ
109.storeroom 仓库 c,]fw2
110.sale invoice 销售发票 ?=1i:h
111.price list 价目表 kyZZ0
112.positive confirmation request 积极式询证函 Y9
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113.negative confirmation request 消极式询证函 nv(6NV
114.purchase requisition 请购单 9xK#(M
115.receiving report 验收报告 .Wi%V"
116.gross margin 毛利 K{9Vyt9,$
117.manufacturing overhead 制造费用 6ZwQ/~7H
118.material requisition 领料单 D><^ 7nr%
119.inventory-taking 存货盘点 :o87<)
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120.bond certificate 债券 -O r\
121.stock certificate 股票 &h.?~Ri
122.audit report 审计报告 |Bv,*7i&
123.entity 被审计单位 @HE?
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124.addressee of the audit report 审计报告的收件人 :T>OJ"p
125.unqualified opinion 无保留意见 a<]vHC7
126.qualified opinion 保留意见 #)i+'L8
127.disclaimer of opinion 无法表示意见 (WP^}V5
128.adverse opinion 否定意见 :c Er{U8
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A (1)ABC 作业基础成本计算 ,1.Td=lY$
A (2)absorbed overhead 已吸收制造费用 IFZw54
A (3)absorption costing 吸收成本计算 }IdkXAB.
A (4)account 账户,报表 kIe)ocJg
A (5)accounting postulate 会计假设 2|(lKFkQ
A (6)accounting series release 会计公告文件 7VdxQ T
A (7)accounting valuation 会计计价 `,Y3(=3Xe?
A (8)account sale 承销清单 <u1`o`|-
A (9)accountability concept 经营责任概念 qP zxP @4
A (10)accountancy 会计职业 /n:Q>8^n'W
A (11)accountant 会计师 X
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A (12)accounting 会计 gKmF#Z"\
A (13)agency cost 代理成本 8A/rkoht*
A (14)accounting bases 会计基础 )nq(XM7
A (15)accounting manual 会计手册 -G'3&L4
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A (16)accounting period 会计期间 ah(k!0PV
A (17)accounting policies 会计方针 jLY$P<u?%P
A (18)accounting rate of return 会计报酬率 U'~]^F%eyu
A (19)accounting reference date 会计参照日 bj_/
A (20)accounting reference period 会计参照期间 k'sPA_|
A (21)accrual concept 应计概念 b.8T<@a
A (22)accrual expenses 应计费用 (^_INy*
A (23)acid test ration 速动比率(酸性测试比率) W&[-QM8
A (24)acquisition 购置 fQ-IM/z
A (25)acquisition accounting 收购会计 ]US!3R^
A (26)activity based accounting 作业基础成本计算 -6X+:r`>u
A (27)adjusting events 调整事项 g5x>}@ONq7
A (28)administrative expenses 行政管理费 7j(
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A (29)advice note 发货通知 E8wkqZN
A (30)amortization 摊销 RMid}BRE
A (31)analytical review 分析性检查 b `}hw"f
A (32)annual equivalent cost 年度等量成本法
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A (33)annual report and accounts 年度报告和报表 CHjm7
A (34)appraisal cost 检验成本 dQAF;L
A (35)appropriation account 盈余分配账户 F}@]Lq+
A (36)articles of association 公司章程细则 fEtBodA)
A (37)assets 资产 JL<<EPC
A (38)assets cover 资产保障 *iyc,f^w
A (39)asset value per share 每股资产价值
Jp_ :.4
A (40)associated company 联营公司 V@EyU/VJ
A (41)attainable standard 可达标准 7<K=G2_:
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A (42)attributable profit 可归属利润 10GU2a$0"$
A (43)audit 审计 ER}5`*X{
A (44)audit report 审计报告 1CJAFi>%D
A (45)auditing standards 审计准则 9Sa6v?sRor
A (46)authorized share capital 额定股本 ?+%bEZ`
A (47)available hours 可用小时 9A|9:OdG1
A (48)avoidable costs 可避免成本 K!2%8Ej,J
B (49)back-to-back loan 易币贷款 =rkW325O
B (50)backflush accounting 倒退成本计算 F[)tg#}@G
B (51)bad debts 坏帐 s"2+H}u
B (52)bad debts ratio 坏帐比率 WA*1_
B (53)bank charges 银行手续费 (B?ZUXM,
B (54)bank overdraft 银行透支 [l7n"gJ~
B (55)bank reconciliation 银行存款调节表 ^V]IPGV
B (56)bank statement 银行对账单 ,Vof<,x0
B (57)bankruptcy 破产 ~\<L74BB
B (58)basis of apportionment 分摊基础 Q~rE+?n9F
B (59)batch 批量 ?V(+Cc
B (60)batch costing 分批成本计算 8KKhD$
B (61)beta factor B(市场)风险因素 5dbj{r)s6i
B (62)bill 账单 1F+JyZK}w
B (63)bill of exchange 汇票 `}FZ;q3DP
B (64)bill of landing 提单 0h{&k7T<7
B (65)bill of materials 用料预计单 _~}2@&*G"
B (66)bill payable 应付票据 k%aJ%(
B (67)bill receivable 应收票据 O3#eQs
B (68)bin card 存货记录卡 F%O+w;J4
B (69)bonus 红利 SDk^fTV8x
B (70)book-keeping 薄记 kQn}lD
B (71)Boston classification 波士顿分类 O.8k [Ht
B (72)breakeven chart 保本图 a(G
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B (73)breakeven point 保本点 7?);wh 7`
B (74)breaking-down time 复位时间 c'5ls7?}O{
B (75)budget 预算 {.e^1qE
B (76)budget center 预算中心 PY&mLux%
B (77)budget cost allowance 预算成本折让 /bo`@ !-#
B (78)budget manual 预算手册 gg Nvm
B (79)budget period 预算期间 ;Sp/N4+
B (80)budgetary control 预算控制 M 5`hMfg
B (81)budgeted capacity 预算生产能力 2lqy <o
B (82)burden 制造费用 PSyUC#;
B (83)business center 经营中心 YgjN*8w\
B (84)business entity 营业个体 k]2_vk^
B (85)business unit 经营单位 Dz8aJ6g
B (86)buy-out management 管理性购买产权 ktp<o.f[
B (87)by-product 副产品 yW"[}Lh4
C (88)called-up share capital 催缴股本 |.-Muv
C (89)capacity 生产能力 2zuQeFsK
C (90)capacity ratios 生产能力比率 VSh&Y_%
C (91)capital 资本 e_cK#9+
C (92)capital assets pricing model资本资产计价模式 ^ohIJcI-
C (93)capital commitment 承诺资本 ?0qP6'nWx
C (94)capital employed 已运用的资本 .8;0O
M
C (95)capital expenditure 资本支出 k)W&ZY
C (96)capital expenditureauthorization 资本支出核准 r@
!
C (97)capital expenditure control 资本支出控制 0]^gT'
C (98)capital expenditure proposal资本支出申请 ;<nJBZB9u
C (99)capital funding planning 资本基金筹集计划
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C (100)capital gain 资本收益 ,R-aO= %
C (101)capital investment appraisal资本投资评估 Jje!*?&8X
C (102)capital maintenance 资本保全 %36@1l-N
C (103)capital resource planning 资本资源计划 _>8Q{N\-
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C (104)capital surplus 资本盈余 o8NRu7@?
C (105)capital turnover 资本周转率 ud"Kko Rt
C (106)card 记录卡 o7eWL/1
C (107)cash 现金 io@f5E+?
C (108)cash account 现金账户 Q{yjIy/b
C (109)cash book 现金账薄 0sB[]E|7[s
C (110)cash cow 金牛产品 'E\4/0 !
C (111)cash flow 现金流量 P4+PY 8
C (112)cash discounted 现金贴现 MIh\z7gW
C (113)cash flow budget 现金流量预算 qVjMflVoay
C (114)cash flow statement 现金流量表 o/oLL w
C (115)cash ledger 现金分类账 ~qK/w0=j
C (116)cash limit 现金限额 kv;P2:"|
C (117)CCA 现时成本会计 [ugr<[6
C (118)center 中心 G^eXJusOv
C (119)changeover time 变更时间 i4XiwjCHN
C (120)chartered entity 特许经济个体 p./0N.
C (121)cheque 支票 aM(x--UR=
C (122)cheque register 支票登记薄 Kx?8HA[5
C (123)coin analysis 零钱分类 z\woTL6D]
C (124)classification 分类 .N`*jT
C (125)clock card 工时卡 *kEzGgTzoS
C (126)code 代码 *%E\mu,,c
C (127)commitment accounting 承诺确认会计 \NKQ:F1
C (128)common cost 共同成本 f[ia0w5 m
C (129)company limited byguarantee 有限担保责任公司 syI|gANT/r
C (130)company limited shares 股份有限公司 aPQxpK?
C (131)competitive position 竞争能力状况 14 (sp
C (132)concept 概念 P%N)]b<c*
C (133)conglomerate 跨行业企业 $g/h=w@
C (134)consistency concept 一致性概念
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C (135)consolidated accounts 合并报表 vhcp[=e :
C (136)consolidation accounting 合并会计 .8T0OQ4
C (137)consortium 财团 4S[UJ%
C (138)contingency plan 应急计划 W+5. lf=2>
C (139)contingent liabilities 或有负债 Iga#,k+%
C (140)continuous operation 连续生产 7R# }AQ
C (141)contra 抵消 E%Ww)P
C (142)contract cost 合同成本 ? Dn}
C (143)contract costing 合同成本计算 3rj
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C (144)contribution 贡献毛益 1aCpeD4|)
C (145)contribution centre 贡献中心 ww #kc!'
C (146)contribution chart 贡献图 PTqia!
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 P
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C (148)contribution to salesration 贡献毛益对销售比率 5pK
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C (149)control 控制 n9n)eI)R
C (150)control account 控制帐户 k[,0kP;
C (151)control limits 控制限度 yxU9W,D v
C (152)controllability concept 可控制概念 .J O1kt
C (153)controllable cost 可控制成本 !&NrbiuN
C (154)conversion cost 加工成本 J_.cC
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 }W&9} 9p"
C (156)corporate appraisal 公司评估 DUh\x>^
C (157)corporate planning 公司计划 *>1^q9M
C (158)corporate social reporting 公司社会报告 P,9Pn)M|
C (159)corporation 股份公司 S>S7\b'
C (160)cost 成本 SD<a#S\o
C (161)cost account 成本帐户 `b%lojT.
C (162)cost accounting 成本会计 &;=/^~EG
C (163)cost accounting manual 成本手册 6U.|0mG[
C (164)cost accounts calendar 成本报表的日历时间 N_Kdi%q
C (165)cost adjustment 成本调整 >P&1or)e%
C (166)cost allocation 成本分配 fc9@l a
C (167)cost apportionment 成本分摊 PB?2{Cj
C (168)cost attribution 成本归属 Gh@~~\
C (169)cost audit 成本审计 ]V_A4D
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C (170)cost behaviour 成本性态 Ip:54
C (171)cost benefit analysis 成本效益分析
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C (172)cost center 成本中心 C/'w
C (173)cost driver 成本动因