H$`U]
=s|
7HPw
lS
注会《审计》英语常用词汇 p6DI7<C<H
V:\:[KcL^
vjEDd`jYZ
1.audit 审计 mskG2mA
2.attestation 鉴证 4Mt3<W5
3.credibility 可信赖程度 ~74Sq'j9Wt
4.audit of financial statements 财务报表审计 \{h_i
FU!
5.agreed-upon procedures 执行商定程序 "w
caJ;Os
6.high levels of assurance 高水平保证 1Lb)S@Q`*R
7.compilation 编制 _XZ
Gj:V
8.reliability 可靠性 #Vk?
9.relevance 相关性 Rhc:szDU
10.professional skepticism 职业谨慎 \BHZRytQF
11.objectivity 客观性 6H|SiO9
12. professional competence 专业胜任能力 2yfU]`qN
13.Senior/CPA-in-charge 项目经理 Fb,*;M1'
14.audit engagement letter 业务约定书 }B0[S_mw
15.recurring audit 连续审计 ,DFN:uf=l
16.the client 委托人 q{w|`vIb
17.change CPA 更换注册会计师 RY;V@\pRY+
18.the existing CPA 现任注册会计师 iv*RE9?^
19.the successor CPA 后任注册会计师 EyK!'9~a
20.the preceding CPA前任注册会计师 od
`;XVG
21.issue the audit report 出具审计报告 k4{!h?h
22.expert 专家 x6cG'3&T
23.the board of directors 董事会 Gu$
/rb?
24.knowledge of the entity‘ s business 了解被审计单位情况 -d,D!
25.assess material misstatement risks评估重大错报风险 |4+'Y
gO
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 aL(G0@(
27.a general knowledge of —— 初步了解―――的情况 A7L; ims7
28.a more knowledge of—— 进一步了解的情况 &M|rRd~*
29.the prior year‘s working papers 以前年度工作底稿 j2G^sj"|
30.minutes of meeting 会议纪要 :<g0Ho?e
31.business risks 经营风险 d+DO
}=]
32.appropriateness 适当性 t|U5]$5
33.accounting estimate 会计估计 }3lG'Y#Kpy
34.management representations 管理层声明 Q>5f@aN
35.going concern assumption 持续经营假设 klKUX/g
36.audit plan 审计计划 [RBSUOF
37.significant audit areas 重点审计领域 &eMd^l}:#
38.error 错误 , Q0Y} )
39.fraud舞弊 e66Ag}Sw|
40.modified or additional procedures 修改或追加审计程序 -6)n QN
j|
41.misappropriation of assets 侵占资产 %n$f#Ml_r
42.transactions without substance 虚假交易 aen%
43.unusual pressures 异常压力
`+w= p7ET
44.the suspected noncompliance 涉嫌存在违法行为 0moA mfc
45.materialiy 重要性 q^xG%YdPz+
46.exceed the materiality level 超过重要性水平 z</C)ObL
47.approach the materiality level 接近重要性水平 EV6R[2kl
48.an acceptably low level 可接受水平 NfDS6i.Fqp
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 > TYDkEs0
50.misstatements or omissions 错报或漏报 0MRWx%CR
51.aggregate 总计 1uw1(iL+
52.subsequent events 期后事项 `,AOxJ:$
53.adjust the financial statements 调整财务报表 |uy@v6
54.perform additional audit procedures 实施追加的审计程序 oG)T>L[&
55.audit risk 审计风险 3P!OP{`
56.detection risk 检查风险 db 99S
57.inappropriate audit opinion 不适当的审计意见 c#x~
x
58.material misstatement 重大的错报 )j2#5`?"j
59.tolerable misstatement 可容忍错报 p@pb[Bx~[
60.the acceptable level of detection risk 可接受的检查风险 0[UI'2
61.assessed level of material misstatement risk 重大错报风险的评估水平 h[dJNawL
62.simall business 小规模企业 18X?CoM~
63.accounting system 会计系统 M"*NV(".g
64.test of control 控制测试 [pU(z'caS
65.walk-through test 穿行测试 FWu:5fBZY
66.communication 沟通 Y
T-ua{.^
67.flow chart 流程图 pj_W^,*/
68.reperformance of internal control 重新执行 z#gebr~_\
69.audit evidence 审计证据 =cRmaD
70.substantive procedures 实质性程序 k2Cq9kQ q
71.assertions 认定 ;?q(8^A
72.esistence 存在 gq?O}gVD
73.occurrence 发生 rn
.qs
74.completeness 完整性 Xc[ym
75.rights and obligations 权利和义务 )ThNy:4
76.valuation and allocation 计价和分摊 QyCrz{/
77.cutoff 截止 +788aK,{#
78.accuracy 准确性 YC;@ ^
79.classification 分类 cq>J]35
80.inspection 检查 }Bv1fbD4U
81.supervision of counting 监盘 {ccc[G?>.Q
82.observation 观察 A< .5=E,/
83.confirmation 函证 ~6=6YP
84.computation 计算 8(j]=n6r
85.analytical procedures 分析程序 v8F{qT50
86.vouch 核对 `XF[A8@h
87.trace 追查 H,
3Bf
88.audit sampling 审计抽样 t{UVX%b
89.error 误差 W?SAa7+
90.expected error 预期误差 P,ZQ*Ju
91.population 总体 uPl7u1c
92.sampling risk 抽样风险 ;|K
}
93.non- sampling risk 非抽样风险 [? "hmSJ
94.sampling unit 抽样单位 }c||$
95.statistical sampling 统计抽样 Pz*BuL<
96.tolerable error 可容忍误差 1PxRj
97.the risk of under reliance 信赖不足风险 .@x.
98.the risk of over reliance 信赖过度风险 Tp
@Yn
99.the risk of incorrect rejection 误拒风险 X"3p/!W.4
100. the risk of incorrect acceptance 误受风险 Q.9,W=<6
101.working trial balance 试算平衡表 M#Z^8(
102.index and cross-referencing 索引和交叉索引 a1_ N~4r`
103.cash receipt 现金收入 _3W .:
104.cash disbursement 现金支出 Fep@VkN
105.bank statement 银行对账单 r;b `@
.
106.bank reconciliation 银行存款余额调节表 \>4
>sCC
107.balance sheet date 资产负债表日 Zbl*U(KU?
108.net realizable value 可变现净值 uxdB}H,
109.storeroom 仓库 V|A.M-XLv4
110.sale invoice 销售发票 8Y%
111.price list 价目表 IZdWEbN1
112.positive confirmation request 积极式询证函 4 dHGU^#WZ
113.negative confirmation request 消极式询证函 Q0`@=5?-
114.purchase requisition 请购单 Ho}*Bn~ic
115.receiving report 验收报告 c\[&IlM
116.gross margin 毛利 gLSI?
117.manufacturing overhead 制造费用 k6DJ(.n'%a
118.material requisition 领料单 xK0;saG#
119.inventory-taking 存货盘点 iLQO
.'{U
120.bond certificate 债券 A'![*O
121.stock certificate 股票 wY8Vc"
122.audit report 审计报告 &:C[
n q
123.entity 被审计单位 bi-Am/9
124.addressee of the audit report 审计报告的收件人 7#"y mE
125.unqualified opinion 无保留意见 _s-X5xU
126.qualified opinion 保留意见 Dd0yQgCu
127.disclaimer of opinion 无法表示意见 9'Z{uHi%
128.adverse opinion 否定意见 )(YJ6l
_\+0e:Ae
A (1)ABC 作业基础成本计算 K~]Xx~F
A (2)absorbed overhead 已吸收制造费用
})!
-
A (3)absorption costing 吸收成本计算 &Odrq#o?R
A (4)account 账户,报表 S&=@Hj-
A (5)accounting postulate 会计假设 08@4u
L
A (6)accounting series release 会计公告文件 |CQjgI|;
A (7)accounting valuation 会计计价 dC4`xUv
A (8)account sale 承销清单 I|bX;l
A (9)accountability concept 经营责任概念 W@GU;Nr
A (10)accountancy 会计职业 q~18JB4WPJ
A (11)accountant 会计师 ,F!-17_vt
A (12)accounting 会计 rY&lx}
A (13)agency cost 代理成本 MS2/<LD3d
A (14)accounting bases 会计基础 6V9r[,n
A (15)accounting manual 会计手册 FME,W&_d
A (16)accounting period 会计期间 _Q\rZ
l
A (17)accounting policies 会计方针 uFuH/(}K[
A (18)accounting rate of return 会计报酬率 J#w=Z>oz <
A (19)accounting reference date 会计参照日 j^Qk\(^#IV
A (20)accounting reference period 会计参照期间 @w%kOX
A (21)accrual concept 应计概念 Z@m5hx&
A (22)accrual expenses 应计费用 U1yspHiZ
A (23)acid test ration 速动比率(酸性测试比率) D}{]5R
A (24)acquisition 购置 O d6'bO;G
A (25)acquisition accounting 收购会计 (0_]=r=q
A (26)activity based accounting 作业基础成本计算 $D^27q:H
A (27)adjusting events 调整事项 =JTwH>fD
A (28)administrative expenses 行政管理费 mWoN\Rwj
A (29)advice note 发货通知 b*Hk}
!qH
A (30)amortization 摊销 j$u
A (31)analytical review 分析性检查 $^e_4]k
A (32)annual equivalent cost 年度等量成本法 BD.l 5~:
A (33)annual report and accounts 年度报告和报表 pxbuZ9w2Q
A (34)appraisal cost 检验成本 vPZ0?r_5W
A (35)appropriation account 盈余分配账户 ^}gZ+!kA
A (36)articles of association 公司章程细则 -e51/lhpd
A (37)assets 资产 _M>S =3w
A (38)assets cover 资产保障 E^w0X,0XlE
A (39)asset value per share 每股资产价值 ( t"|XSF
A (40)associated company 联营公司 _+~jZ]o
N
A (41)attainable standard 可达标准 J1r\Cp+h0
ev7A;;
A (42)attributable profit 可归属利润 iF:NDqc
A (43)audit 审计 /K,@{__JP
A (44)audit report 审计报告 djdSD
A (45)auditing standards 审计准则 pP\^bjI
A (46)authorized share capital 额定股本 1?TgI0HS
A (47)available hours 可用小时 )DW".c
A (48)avoidable costs 可避免成本 ][\ uH|
B (49)back-to-back loan 易币贷款 |c$*Fa"A
B (50)backflush accounting 倒退成本计算 'oBv
(H
B (51)bad debts 坏帐 g]b%<DJ
B (52)bad debts ratio 坏帐比率 wqE2n
B (53)bank charges 银行手续费 m KKa0"
B (54)bank overdraft 银行透支 ye
{y[$#3
B (55)bank reconciliation 银行存款调节表 Qc
1mR\.5
B (56)bank statement 银行对账单 vMXn#eR
B (57)bankruptcy 破产 Tz(Dhb,
B (58)basis of apportionment 分摊基础 ZE/Aj/7Qy
B (59)batch 批量 xnZ
B (60)batch costing 分批成本计算 85H*Xm?d#
B (61)beta factor B(市场)风险因素 hg^klQD
B (62)bill 账单 ccW{88II7w
B (63)bill of exchange 汇票 5tVg++I
B (64)bill of landing 提单 x;7p75Wm
B (65)bill of materials 用料预计单 TU| 0I
B (66)bill payable 应付票据 } f!wQxb
B (67)bill receivable 应收票据 ,+5!1>\
B (68)bin card 存货记录卡 +jGUp\h%9;
B (69)bonus 红利 y+.(E-g
B (70)book-keeping 薄记 ;UQ&yj%x
B (71)Boston classification 波士顿分类 n
>lQ:l~
B (72)breakeven chart 保本图 h5; +5B}D
B (73)breakeven point 保本点 /5XdZu6k`h
B (74)breaking-down time 复位时间 NA$ODK-
B (75)budget 预算 i,y{*xBT
B (76)budget center 预算中心 ',Oc+jLR
B (77)budget cost allowance 预算成本折让 4Gh%PUV#
B (78)budget manual 预算手册 )B^T7{
B (79)budget period 预算期间 J
B
!Q
B (80)budgetary control 预算控制 KXo[;Db)k
B (81)budgeted capacity 预算生产能力 Nm0|U.<
B (82)burden 制造费用 m?)F@4]
B (83)business center 经营中心 Fz$^CMw5K
B (84)business entity 营业个体 |P"kJ45
B (85)business unit 经营单位 i:^
8zW
B (86)buy-out management 管理性购买产权 <
$rXQ
B (87)by-product 副产品 d:n.Vp
C (88)called-up share capital 催缴股本 a3_pF~Qx
C (89)capacity 生产能力 qUNXT
C (90)capacity ratios 生产能力比率 ];Bk|xJ/>
C (91)capital 资本 QJH~YV\%
C (92)capital assets pricing model资本资产计价模式 gn${@y?
C (93)capital commitment 承诺资本 74~%4
C (94)capital employed 已运用的资本 p:4oA<V
C (95)capital expenditure 资本支出 `[4{]jX+<
C (96)capital expenditureauthorization 资本支出核准 g^2H(}frc
C (97)capital expenditure control 资本支出控制 F)tcQO"G
C (98)capital expenditure proposal资本支出申请 k?Iq 6
C (99)capital funding planning 资本基金筹集计划 OWHHN<
C (100)capital gain 资本收益 2MKB(;k
C (101)capital investment appraisal资本投资评估 u+]8Sq
C (102)capital maintenance 资本保全 )G|'PXI@,
C (103)capital resource planning 资本资源计划 Z
uO
7N
C (104)capital surplus 资本盈余 !o`h*G-x
C (105)capital turnover 资本周转率 k`,>
52
C (106)card 记录卡 ?7aeY5
p
C (107)cash 现金 ;U<rFs40
C (108)cash account 现金账户 }xy[&-dh
C (109)cash book 现金账薄 WS ^%<
h#
C (110)cash cow 金牛产品 =&?BPhJE
C (111)cash flow 现金流量 "[\TL#/
C (112)cash discounted 现金贴现 *f+DV[DF
C (113)cash flow budget 现金流量预算 +C[%^G-:
C (114)cash flow statement 现金流量表 $%3%&+z$I
C (115)cash ledger 现金分类账 e:WKb9nT
C (116)cash limit 现金限额 P?YcZAJT*
C (117)CCA 现时成本会计 oei2$uu
C (118)center 中心 ,A
!0:+
C (119)changeover time 变更时间 "?{=|%mf
C (120)chartered entity 特许经济个体 _2S(
*
C (121)cheque 支票 ksli-Px
C (122)cheque register 支票登记薄 w:[\G%yQ
C (123)coin analysis 零钱分类 p#AQX
IF0
C (124)classification 分类 I
M~2=+
C (125)clock card 工时卡 a.s5>:Ct
C (126)code 代码 7 +kU 8}
C (127)commitment accounting 承诺确认会计 rTtxmw0
C (128)common cost 共同成本 =E-V-?N\
C (129)company limited byguarantee 有限担保责任公司 r1[Jo|4vo
C (130)company limited shares 股份有限公司 .0'FW!;FV
C (131)competitive position 竞争能力状况 @L5s.]vg=
C (132)concept 概念 HO9w"){d$
C (133)conglomerate 跨行业企业 CR'1,
C (134)consistency concept 一致性概念 _air'XQ&!
C (135)consolidated accounts 合并报表 3
g5
n>8-
C (136)consolidation accounting 合并会计 O3
["5
C (137)consortium 财团 @
M
C (138)contingency plan 应急计划 jB%aHUF;
C (139)contingent liabilities 或有负债 }:hN}*H
C (140)continuous operation 连续生产 _ "H&
C (141)contra 抵消 ~k'SP(6#C
C (142)contract cost 合同成本 jZ> x5 W
C (143)contract costing 合同成本计算 z[0B"f
C (144)contribution 贡献毛益 {:c5/
,7c;
C (145)contribution centre 贡献中心 F'9#dR?
C (146)contribution chart 贡献图 ,LVZ
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 78/,rp#'_
C (148)contribution to salesration 贡献毛益对销售比率 ]?a i
C (149)control 控制 k^*S3#"
C (150)control account 控制帐户 ,FDRU
C (151)control limits 控制限度 [^2c9K^NK
C (152)controllability concept 可控制概念 *VgiJ
C (153)controllable cost 可控制成本 N)^`
15w
C (154)conversion cost 加工成本 'yR)z\)
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Ud'/
9:P
C (156)corporate appraisal 公司评估 )lrmP(C*.a
C (157)corporate planning 公司计划 &'<e9
C (158)corporate social reporting 公司社会报告 Vo8gLX]a
C (159)corporation 股份公司 q=`i
C (160)cost 成本 T43Jgk,
C (161)cost account 成本帐户 Av_JcH
C (162)cost accounting 成本会计 $ucA.9pJ
C (163)cost accounting manual 成本手册 @PAT|6
C (164)cost accounts calendar 成本报表的日历时间 _%:$sAj
C (165)cost adjustment 成本调整 ^n&_JQIXb
C (166)cost allocation 成本分配 h0)Dj(C
C (167)cost apportionment 成本分摊 I::|d,bR!
C (168)cost attribution 成本归属
~X!Z+Vg
C (169)cost audit 成本审计 6g&Ev'
C (170)cost behaviour 成本性态 + Un(VTD
C (171)cost benefit analysis 成本效益分析 3
G_0DS
C (172)cost center 成本中心 aGq1YOD[$
C (173)cost driver 成本动因