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注会《审计》英语常用词汇 a<!g*UVL0M
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1.audit 审计 CNbrXN
2.attestation 鉴证 ?ZlwRjB\
3.credibility 可信赖程度 4,H}'@Db}
4.audit of financial statements 财务报表审计 M/d!
&Bk
5.agreed-upon procedures 执行商定程序 ixiRFBUcF~
6.high levels of assurance 高水平保证 Vize0fsD
7.compilation 编制 x"AYt:ewuc
8.reliability 可靠性 4CX *
9.relevance 相关性 8Mws?]\/q
10.professional skepticism 职业谨慎 s}|IRDpp
11.objectivity 客观性 p4{?Rhb6
12. professional competence 专业胜任能力 ]3
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7.
13.Senior/CPA-in-charge 项目经理
'-w G
14.audit engagement letter 业务约定书 ( }JX ]-
15.recurring audit 连续审计 Gjy'30IF
16.the client 委托人 tm+}@CM^.
17.change CPA 更换注册会计师 %l:%c
18.the existing CPA 现任注册会计师 1%EY!14G+
19.the successor CPA 后任注册会计师 .vpQ3m>
20.the preceding CPA前任注册会计师 +/Y)s5@<
21.issue the audit report 出具审计报告 ?A62VV51CN
22.expert 专家 C6'[ Tn
23.the board of directors 董事会 ?0'bf y]
24.knowledge of the entity‘ s business 了解被审计单位情况 1`aFL5[0$
25.assess material misstatement risks评估重大错报风险 wQ.ild
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 %5F=!(w
27.a general knowledge of —— 初步了解―――的情况 V3@^bc!
28.a more knowledge of—— 进一步了解的情况 2vj)3%:7#E
29.the prior year‘s working papers 以前年度工作底稿 ;=h^"et
30.minutes of meeting 会议纪要 ,8$;|#d
31.business risks 经营风险 _Seiwk&
32.appropriateness 适当性 3kYUO-qw
33.accounting estimate 会计估计 X/gh>MJJ<
34.management representations 管理层声明 LgUaX
35.going concern assumption 持续经营假设 k(VA5upC
s
36.audit plan 审计计划 {R1jysGtD
37.significant audit areas 重点审计领域 }s{zy:1O
38.error 错误 JvHJ*E
39.fraud舞弊 dC,F?^
40.modified or additional procedures 修改或追加审计程序 #exE~@fy-
41.misappropriation of assets 侵占资产 i"w$D{N
42.transactions without substance 虚假交易
%gw0^^A
43.unusual pressures 异常压力 /tt
44.the suspected noncompliance 涉嫌存在违法行为 &,)9cV /
45.materialiy 重要性 1L l@
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46.exceed the materiality level 超过重要性水平 3$HFHUMQsk
47.approach the materiality level 接近重要性水平 3)Paf`mr
48.an acceptably low level 可接受水平 >DbG$V<v'
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 _HGDqjL
50.misstatements or omissions 错报或漏报 IK%j+UB
51.aggregate 总计 [xI@)5Xk
52.subsequent events 期后事项 sBRw#xyS
53.adjust the financial statements 调整财务报表 Q`19YX
54.perform additional audit procedures 实施追加的审计程序 [%QJ6
55.audit risk 审计风险 M5%u>$2
56.detection risk 检查风险 1Ete;r%5=
57.inappropriate audit opinion 不适当的审计意见 /1MO]u\
58.material misstatement 重大的错报 d(v )SS
59.tolerable misstatement 可容忍错报 )C|>M'g@v
60.the acceptable level of detection risk 可接受的检查风险 2]>s@?[
61.assessed level of material misstatement risk 重大错报风险的评估水平 w
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62.simall business 小规模企业 vkBngsS
63.accounting system 会计系统 1YM04*H
64.test of control 控制测试 rvr Ok
65.walk-through test 穿行测试
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66.communication 沟通 5jYRIvM[Q~
67.flow chart 流程图 IL>Gi`Y&
68.reperformance of internal control 重新执行 umls=iz
69.audit evidence 审计证据 IS'=%qhC`
70.substantive procedures 实质性程序 H%])>
71.assertions 认定 Q*KEODR8\
72.esistence 存在 &p4q# p7,
73.occurrence 发生 I S!B$
74.completeness 完整性 qvYw[D#.
75.rights and obligations 权利和义务 @p`#y
76.valuation and allocation 计价和分摊 )cOm\^
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77.cutoff 截止 rcQ?E=V2O
78.accuracy 准确性 k#&y
79.classification 分类 elP`5BuN
80.inspection 检查 5RlJybN"o
81.supervision of counting 监盘 pV>/"K
82.observation 观察 Q) FL|
83.confirmation 函证 ]qv/+~Qs>
84.computation 计算 M%B]f2C
85.analytical procedures 分析程序 6dg[
86.vouch 核对 L:
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87.trace 追查 Qiw Zk<rb
88.audit sampling 审计抽样 PU-;Q@< E
89.error 误差 =2`s Uw}
90.expected error 预期误差 YjG0: 9
91.population 总体 f#^%\K:YYR
92.sampling risk 抽样风险 KN+*_L-
93.non- sampling risk 非抽样风险 .GS|H d
94.sampling unit 抽样单位 6= 9
95.statistical sampling 统计抽样 Em
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96.tolerable error 可容忍误差 m0\(a_0V
97.the risk of under reliance 信赖不足风险 8vaqj/
98.the risk of over reliance 信赖过度风险 GH:Au
99.the risk of incorrect rejection 误拒风险 Gm.v-T$
100. the risk of incorrect acceptance 误受风险 :l*wf/&z
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 )EcF[aO
103.cash receipt 现金收入 ,Xb :f/lB
104.cash disbursement 现金支出 ];Z_S`JR
105.bank statement 银行对账单 a2YdkdjT
106.bank reconciliation 银行存款余额调节表 ?|8H$1
107.balance sheet date 资产负债表日 [& hdyLt
108.net realizable value 可变现净值 JDMaLo
109.storeroom 仓库 <vbk@d
110.sale invoice 销售发票 [!aHP?-
111.price list 价目表 eH1Y!&`
112.positive confirmation request 积极式询证函 uswz@
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113.negative confirmation request 消极式询证函 iOD9lR`s
114.purchase requisition 请购单 R?]>8o,
115.receiving report 验收报告 LFh(.
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116.gross margin 毛利 l sUQ7%f
117.manufacturing overhead 制造费用 DpTQP u9
118.material requisition 领料单 0jg-]
119.inventory-taking 存货盘点 Y4b"(ZhM_
120.bond certificate 债券 =zbrXtp,
121.stock certificate 股票 n}._Nb
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122.audit report 审计报告 KXdls(ROP
123.entity 被审计单位 ^(6.P)$
124.addressee of the audit report 审计报告的收件人 T`vj6F
125.unqualified opinion 无保留意见 oTfEX4 t {
126.qualified opinion 保留意见 sb8SG_ c.
127.disclaimer of opinion 无法表示意见 tU?lfU[7
128.adverse opinion 否定意见 !X#=Pt[,
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A (1)ABC 作业基础成本计算 w#"c5w~
A (2)absorbed overhead 已吸收制造费用 i44KTC"sB
A (3)absorption costing 吸收成本计算 47t^{WrT
A (4)account 账户,报表 'RG`DzuF
A (5)accounting postulate 会计假设 `#9ZP
A (6)accounting series release 会计公告文件 eQYW>z'%,
A (7)accounting valuation 会计计价 2>s:wABb /
A (8)account sale 承销清单 wGbD%=
A (9)accountability concept 经营责任概念 242lR0#aY
A (10)accountancy 会计职业 p%,JWZ[
A (11)accountant 会计师 O0~[]3Y[=
A (12)accounting 会计 W]reQ&
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A (13)agency cost 代理成本 $R"~BZbt;
A (14)accounting bases 会计基础 ..n-&(c32
A (15)accounting manual 会计手册 xx41Qw>\W
A (16)accounting period 会计期间 EV~_-YC
A (17)accounting policies 会计方针 WxIP~
A (18)accounting rate of return 会计报酬率 @3b0hi4
A (19)accounting reference date 会计参照日 i;Gl-b\_h
A (20)accounting reference period 会计参照期间 R=PjLH&)
A (21)accrual concept 应计概念 eaCEZHr$
A (22)accrual expenses 应计费用 ^>]p4Q3 6
A (23)acid test ration 速动比率(酸性测试比率) a*vi&$@`Z1
A (24)acquisition 购置 HgG"9WBe%
A (25)acquisition accounting 收购会计 <4Ujk8Zj
A (26)activity based accounting 作业基础成本计算 jQ`cfE$sV
A (27)adjusting events 调整事项 kbOo;<X9A
A (28)administrative expenses 行政管理费 'm-s8]-W
A (29)advice note 发货通知 ~9x$tb x-
A (30)amortization 摊销 CJ%7M`zy
A (31)analytical review 分析性检查 O^`Y>>a
A (32)annual equivalent cost 年度等量成本法 n {^D_S
A (33)annual report and accounts 年度报告和报表 VIynlvy
A (34)appraisal cost 检验成本 {OB\~$TH
A (35)appropriation account 盈余分配账户 1uS
_]59=
A (36)articles of association 公司章程细则 "y5c)l(Rg
A (37)assets 资产 &4p:2,|r9
A (38)assets cover 资产保障 j63w(Jv/
A (39)asset value per share 每股资产价值 UJlKw `4
A (40)associated company 联营公司 .K:>`~<)
A (41)attainable standard 可达标准 8<IOX
_%"/I96'
A (42)attributable profit 可归属利润 wVw3YIN#
A (43)audit 审计 *Q5/d9B8TN
A (44)audit report 审计报告 cojuU=i
A (45)auditing standards 审计准则 ?2DYz"/')
A (46)authorized share capital 额定股本 1oodw!h
W
A (47)available hours 可用小时 Qs</.PO
A (48)avoidable costs 可避免成本 -,}f6*
B (49)back-to-back loan 易币贷款 'rU5VrK
B (50)backflush accounting 倒退成本计算 kM@8RAxA
B (51)bad debts 坏帐 {6v+
Dz>
B (52)bad debts ratio 坏帐比率 'KM@$2tK^q
B (53)bank charges 银行手续费 s6!aGZ
B (54)bank overdraft 银行透支 3kQky
B (55)bank reconciliation 银行存款调节表 }&EPH}V2n
B (56)bank statement 银行对账单 s _p?3bKu
B (57)bankruptcy 破产 X[|-F3o
B (58)basis of apportionment 分摊基础 :8
\z 0
B (59)batch 批量 ={8ClUV#
B (60)batch costing 分批成本计算 Smg,1,=
B (61)beta factor B(市场)风险因素 L?<V KT
B (62)bill 账单 >L5[dkg%
B (63)bill of exchange 汇票 ; v>2z!M
B (64)bill of landing 提单 *7DQ#bD
B (65)bill of materials 用料预计单 X_O(j!h
B (66)bill payable 应付票据 @k ~Xem%<
B (67)bill receivable 应收票据 zJXU>'obe
B (68)bin card 存货记录卡 #L[Atx
B (69)bonus 红利 57rc|]C
B (70)book-keeping 薄记 I
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B (71)Boston classification 波士顿分类 ,in`JM<o
B (72)breakeven chart 保本图 $)z(4Ev
B (73)breakeven point 保本点 I`zn#U'
B (74)breaking-down time 复位时间 H8rDG/>^
B (75)budget 预算 c?j /H$
B (76)budget center 预算中心 +-K-CXt
B (77)budget cost allowance 预算成本折让 lc#su$xR>
B (78)budget manual 预算手册 ')+'m1N
B (79)budget period 预算期间 O-5H7Kd-
B (80)budgetary control 预算控制 SUHyg/|F
B (81)budgeted capacity 预算生产能力 2["bS++?
B (82)burden 制造费用 `A3"*,|z
B (83)business center 经营中心 -h8A<
B (84)business entity 营业个体 ~ex1,J*}t
B (85)business unit 经营单位 c$bb0J%
B (86)buy-out management 管理性购买产权 9;sebqC?
B (87)by-product 副产品 7;0^r#:87#
C (88)called-up share capital 催缴股本 Mp}aJzmkB;
C (89)capacity 生产能力 =P-kb^ s
C (90)capacity ratios 生产能力比率 [f&ja[m q
C (91)capital 资本 0,E*9y}
C (92)capital assets pricing model资本资产计价模式 }e&
C (93)capital commitment 承诺资本 ,*wa#[
C (94)capital employed 已运用的资本 LrT?
]o
C (95)capital expenditure 资本支出 Qxfds`4V9i
C (96)capital expenditureauthorization 资本支出核准 Zrzv';
C (97)capital expenditure control 资本支出控制 26p_fKY
C (98)capital expenditure proposal资本支出申请 m%nRHT0KAf
C (99)capital funding planning 资本基金筹集计划 6~l+wu<$
C (100)capital gain 资本收益 TK0WfWch
C (101)capital investment appraisal资本投资评估 rk47$36X
C (102)capital maintenance 资本保全 'w=aLu5dY
C (103)capital resource planning 资本资源计划 N8DouD
q
C (104)capital surplus 资本盈余 E#Ol{6
C (105)capital turnover 资本周转率 o;21|[z
C (106)card 记录卡 qDcoccE
f
C (107)cash 现金 ?zf
3AZ9
C (108)cash account 现金账户 Re
s4;C
C (109)cash book 现金账薄 A-, hm=?
C (110)cash cow 金牛产品 h
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C (111)cash flow 现金流量 [{>3"XJ'
C (112)cash discounted 现金贴现 KAi_+/]K_
C (113)cash flow budget 现金流量预算 9e4`N"#,lI
C (114)cash flow statement 现金流量表 j`+{FCB7
C (115)cash ledger 现金分类账 5LZs_%#
C (116)cash limit 现金限额 2D a0*xn{
C (117)CCA 现时成本会计 P4LiU2C
C (118)center 中心 /([a%,DI
C (119)changeover time 变更时间 &?TXsxf1Zh
C (120)chartered entity 特许经济个体 ]E)D})r`#
C (121)cheque 支票 u08j9)
,4
C (122)cheque register 支票登记薄 ,fhF-%Q!g
C (123)coin analysis 零钱分类 %<r}V<OeR
C (124)classification 分类 noLr185
C (125)clock card 工时卡 I
Bko"|e@
C (126)code 代码 3dJiu
C (127)commitment accounting 承诺确认会计 ArScJ\/Nwv
C (128)common cost 共同成本 ^
Nu
j/
C (129)company limited byguarantee 有限担保责任公司 T`,G57-5
C (130)company limited shares 股份有限公司 #*%?]B=
C (131)competitive position 竞争能力状况 0+[3>N y0
C (132)concept 概念 ?a*w6,y.
C (133)conglomerate 跨行业企业 138v{Z
C (134)consistency concept 一致性概念 -0TI7 @
C (135)consolidated accounts 合并报表 hi4-Z=pl
C (136)consolidation accounting 合并会计 )L7[;(gQ
C (137)consortium 财团 =*{7G*tS
C (138)contingency plan 应急计划 A'Z!l20_
C (139)contingent liabilities 或有负债 h6bvUI+|h
C (140)continuous operation 连续生产 JpZ_cb`<E'
C (141)contra 抵消 2bG92
C (142)contract cost 合同成本 pju*i6z
C (143)contract costing 合同成本计算 v
$+A! eo
C (144)contribution 贡献毛益 5j\Kej
C (145)contribution centre 贡献中心 |onLJY7)
C (146)contribution chart 贡献图 9Zf
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 @4KKm@(p85
C (148)contribution to salesration 贡献毛益对销售比率 >FS%-eI6
C (149)control 控制 #DARZh U)
C (150)control account 控制帐户 \t`Vq JLyu
C (151)control limits 控制限度 4E_u.tJ
C (152)controllability concept 可控制概念 xAO\' #m
C (153)controllable cost 可控制成本 yE
.st9m
C (154)conversion cost 加工成本 =M9R~J!
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 epG]$T![
C (156)corporate appraisal 公司评估 BG)zkn$
C (157)corporate planning 公司计划 _\8E/4zh
C (158)corporate social reporting 公司社会报告 6)W8H X~+
C (159)corporation 股份公司 >rSCf=
C (160)cost 成本 j+S&5C/{
C (161)cost account 成本帐户 D=Nt0y
C (162)cost accounting 成本会计 Q@8(e&{#W
C (163)cost accounting manual 成本手册 q(WGvl^r
C (164)cost accounts calendar 成本报表的日历时间 ic3Szd^4
C (165)cost adjustment 成本调整 U#- 5",X|
C (166)cost allocation 成本分配 F >^KXq:Z
C (167)cost apportionment 成本分摊 P[$idRS&
C (168)cost attribution 成本归属 w~+\Mf z
C (169)cost audit 成本审计 IwS<p-
C (170)cost behaviour 成本性态 vl6|i)D
C (171)cost benefit analysis 成本效益分析 c<~DYe;;
C (172)cost center 成本中心 J_j4Zb% K
C (173)cost driver 成本动因