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注会《审计》英语常用词汇 Z@ws,f^e
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1.audit 审计 -~(0:@o ;
2.attestation 鉴证 7GP?;P
3.credibility 可信赖程度 Ew:JpMR
4.audit of financial statements 财务报表审计 p[uwG31IL`
5.agreed-upon procedures 执行商定程序 t'Q48QAb?
6.high levels of assurance 高水平保证 H1?1mH
7.compilation 编制 ;JmD(T7{
8.reliability 可靠性 Oy
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9.relevance 相关性 tcX7Ua(I`
10.professional skepticism 职业谨慎 ;c>Yr?^
11.objectivity 客观性 D!mhR?t
12. professional competence 专业胜任能力 ;OKQP~^iH2
13.Senior/CPA-in-charge 项目经理 8Peqm?{5Y5
14.audit engagement letter 业务约定书 }dXL= ul
15.recurring audit 连续审计 _>`0!mG
16.the client 委托人 @P.l8|w
17.change CPA 更换注册会计师 1QN]9R0`#7
18.the existing CPA 现任注册会计师 _&z>Id`w
19.the successor CPA 后任注册会计师 XW#4C*5?d
20.the preceding CPA前任注册会计师 ]Pd*w`R
21.issue the audit report 出具审计报告 B\=&v8
22.expert 专家 gEe}xI
23.the board of directors 董事会 {[9^@k
24.knowledge of the entity‘ s business 了解被审计单位情况 Sc0ZT/Lm
25.assess material misstatement risks评估重大错报风险 +.R-a+y3
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 A!f0AEA,
27.a general knowledge of —— 初步了解―――的情况 FCe503qND$
28.a more knowledge of—— 进一步了解的情况 qe$K6A %Yd
29.the prior year‘s working papers 以前年度工作底稿 )T3wU~%
30.minutes of meeting 会议纪要 T5Fah#-4
31.business risks 经营风险 hW},%
32.appropriateness 适当性 eP2 y U
33.accounting estimate 会计估计 ~xJD3Qf
34.management representations 管理层声明 sS|zz,y
35.going concern assumption 持续经营假设 T#BOrT>V
36.audit plan 审计计划 C}>
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37.significant audit areas 重点审计领域 o+t?OG/0
38.error 错误 9e=*jRs]l^
39.fraud舞弊 fBF}-{V
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40.modified or additional procedures 修改或追加审计程序 9BY b{<0tS
41.misappropriation of assets 侵占资产 LH_ 2oJ\
42.transactions without substance 虚假交易 5[R}MhLZ
43.unusual pressures 异常压力 0I _;?i
44.the suspected noncompliance 涉嫌存在违法行为 2<O8=I _
45.materialiy 重要性 c1<g!Q&E
46.exceed the materiality level 超过重要性水平 Lf-8G5G
47.approach the materiality level 接近重要性水平 Q d./G5CC
48.an acceptably low level 可接受水平 f65Sr"qB3
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 C[pDPx,#:G
50.misstatements or omissions 错报或漏报 DEs?x
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51.aggregate 总计 1,QRfckks
52.subsequent events 期后事项 /f[_]Le
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53.adjust the financial statements 调整财务报表 6:!fyia
54.perform additional audit procedures 实施追加的审计程序 meL'toaJdQ
55.audit risk 审计风险 x -!FS h8q
56.detection risk 检查风险 l}^#kHSyd
57.inappropriate audit opinion 不适当的审计意见 0%t|?@HoN
58.material misstatement 重大的错报 xpxm9ySwu
59.tolerable misstatement 可容忍错报 mOB\ `&h5
60.the acceptable level of detection risk 可接受的检查风险 2ya`2 m
61.assessed level of material misstatement risk 重大错报风险的评估水平 [Ok8l='
62.simall business 小规模企业 L$
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63.accounting system 会计系统 ~V&ReW/
64.test of control 控制测试 @CmxH(-i-
65.walk-through test 穿行测试 C;5}/J^E
66.communication 沟通 YZ>cE#
67.flow chart 流程图 RFC;1+Jn
68.reperformance of internal control 重新执行 p(G?
69.audit evidence 审计证据 Rv-o__C
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70.substantive procedures 实质性程序 FCWphpz
71.assertions 认定 twtDyo(\
72.esistence 存在 hvyN8We
73.occurrence 发生 ,7(/Il
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74.completeness 完整性 !D3}5A1,
75.rights and obligations 权利和义务 "!tB";n
76.valuation and allocation 计价和分摊 IMZKlU3
77.cutoff 截止 taQ[>x7b
78.accuracy 准确性 yFt7fdl2
79.classification 分类 WFd2_oAT
80.inspection 检查 x\rZoF.NQ
81.supervision of counting 监盘 DR /)hAE
82.observation 观察 Pb,^UFa=
83.confirmation 函证 OK\%cq/U
84.computation 计算 arP+(1U
85.analytical procedures 分析程序 Ic
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86.vouch 核对 IJ8DN@w9
87.trace 追查 xgz87d/<:
88.audit sampling 审计抽样 ?/(K7>`
89.error 误差 l
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90.expected error 预期误差 C]fTV{
91.population 总体 X6 ,9D[Nw
92.sampling risk 抽样风险 \6 hL W_q1
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 i =N\[&
95.statistical sampling 统计抽样 (NdgF+'=
96.tolerable error 可容忍误差 Ij1]GZ`A(
97.the risk of under reliance 信赖不足风险 e<4z)
98.the risk of over reliance 信赖过度风险 lM,zTNu-z
99.the risk of incorrect rejection 误拒风险 NE3wui1 V
100. the risk of incorrect acceptance 误受风险 nZCpT
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101.working trial balance 试算平衡表 &8_;:
102.index and cross-referencing 索引和交叉索引 CLEG'bZa,
103.cash receipt 现金收入 4i/q^;`
104.cash disbursement 现金支出 0:'jU
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 TRLeZ0EC
107.balance sheet date 资产负债表日 NP`s[
108.net realizable value 可变现净值 |OZ>/l {
109.storeroom 仓库 #0g#W
110.sale invoice 销售发票 U;{,lS2l
111.price list 价目表 MLBg_<
112.positive confirmation request 积极式询证函 `u~
113.negative confirmation request 消极式询证函 Kxc$wN<
114.purchase requisition 请购单 \'+{X(]
115.receiving report 验收报告 =jIT"rk
116.gross margin 毛利 ; axaZV
117.manufacturing overhead 制造费用 >zg8xA1zL
118.material requisition 领料单 &JhIn%=-
119.inventory-taking 存货盘点 9/daRq$
120.bond certificate 债券 #IaBl?}r^
121.stock certificate 股票 LnTe_Q7_
122.audit report 审计报告 cm@ oun
123.entity 被审计单位 # )mkD4
124.addressee of the audit report 审计报告的收件人 1mn$Rh&dO
125.unqualified opinion 无保留意见 m0\"C-Bk
126.qualified opinion 保留意见 RO$@>vL
127.disclaimer of opinion 无法表示意见 wYQ1Z
128.adverse opinion 否定意见 8U<.16+5Q
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A (1)ABC 作业基础成本计算 Ot$cmBhw!
A (2)absorbed overhead 已吸收制造费用 O\?5#.
A (3)absorption costing 吸收成本计算 ONN{4&7@<
A (4)account 账户,报表 3TiXYH
A (5)accounting postulate 会计假设 &lh_-@Xz
A (6)accounting series release 会计公告文件 B#GZmv1
A (7)accounting valuation 会计计价 $sc8)d\B
A (8)account sale 承销清单 %*5g<5
A (9)accountability concept 经营责任概念 _X%6 +0M
A (10)accountancy 会计职业 Fm$n@RbX
A (11)accountant 会计师 )/WA)fWkT
A (12)accounting 会计 ccN &h
A (13)agency cost 代理成本 jO
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A (14)accounting bases 会计基础 bOxjm`B<
A (15)accounting manual 会计手册 F
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A (16)accounting period 会计期间 0^!,[oh6*
A (17)accounting policies 会计方针 =o{: -EKQF
A (18)accounting rate of return 会计报酬率 h"BhTx7E}
A (19)accounting reference date 会计参照日 dVVvG]
A (20)accounting reference period 会计参照期间 ;sL6#Go?V
A (21)accrual concept 应计概念 ZU|V+yT
A (22)accrual expenses 应计费用 X[~f:E[1J
A (23)acid test ration 速动比率(酸性测试比率) @%G' U&R{
A (24)acquisition 购置 @8M'<tr<z
A (25)acquisition accounting 收购会计 o
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A (26)activity based accounting 作业基础成本计算 LTYuxZ
A (27)adjusting events 调整事项 1RI #kti-"
A (28)administrative expenses 行政管理费 nF. ;LM
A (29)advice note 发货通知 1FD7~S|
A (30)amortization 摊销 n^JUZ8
A (31)analytical review 分析性检查 0l(E!d8&'
A (32)annual equivalent cost 年度等量成本法 ]*g ss'N
A (33)annual report and accounts 年度报告和报表 9!O+Ryy?\
A (34)appraisal cost 检验成本 dEQReD
A (35)appropriation account 盈余分配账户 7dufY
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A (36)articles of association 公司章程细则 gQ
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A (37)assets 资产 0{"dI;b%
A (38)assets cover 资产保障 Y uw
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A (39)asset value per share 每股资产价值 c69U1
A (40)associated company 联营公司 NWQPOq#
A (41)attainable standard 可达标准 *C3uMiz
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A (42)attributable profit 可归属利润 [NCXn>Z
A (43)audit 审计 =0PNHO\gl
A (44)audit report 审计报告 2\nBqCxR
A (45)auditing standards 审计准则 ,);=
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A (46)authorized share capital 额定股本 K'iS#i7
A (47)available hours 可用小时 ++T
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A (48)avoidable costs 可避免成本 c6?c>*z
B (49)back-to-back loan 易币贷款
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B (50)backflush accounting 倒退成本计算 rSF;Lp)}
B (51)bad debts 坏帐 7E!";HT
B (52)bad debts ratio 坏帐比率 lnS\5J
B (53)bank charges 银行手续费 )T.pjl
B (54)bank overdraft 银行透支
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B (55)bank reconciliation 银行存款调节表 <i{m.pR>
B (56)bank statement 银行对账单 _q$0lqq~u
B (57)bankruptcy 破产 v|4STR
B (58)basis of apportionment 分摊基础 u
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B (59)batch 批量 mc0sdb,c$
B (60)batch costing 分批成本计算 5bF9IH
B (61)beta factor B(市场)风险因素 H7z>S G0
B (62)bill 账单 B%%.@[o,
B (63)bill of exchange 汇票 DU/9/ I?~
B (64)bill of landing 提单 |aI|yq)
B (65)bill of materials 用料预计单 c ,h.`~{
B (66)bill payable 应付票据
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B (67)bill receivable 应收票据 K)Df}fVOc
B (68)bin card 存货记录卡 */%$6s~
B (69)bonus 红利 `G
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B (70)book-keeping 薄记 3t"~F%4-}
B (71)Boston classification 波士顿分类 %Lh-aP{[e
B (72)breakeven chart 保本图 m6bWmGnGC
B (73)breakeven point 保本点 VL_)]LR*)
B (74)breaking-down time 复位时间 e/]O<, *
B (75)budget 预算 >~`Y
B (76)budget center 预算中心 }|Hw0z P.
B (77)budget cost allowance 预算成本折让 Qm
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B (78)budget manual 预算手册 M(;y~|
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B (79)budget period 预算期间 Kf:2%
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B (80)budgetary control 预算控制 lF;ziF
B (81)budgeted capacity 预算生产能力 }
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B (82)burden 制造费用 &57qjA,8<
B (83)business center 经营中心 ,GdxUld
B (84)business entity 营业个体
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B (85)business unit 经营单位 uD.
B (86)buy-out management 管理性购买产权 BpQ;w,sefq
B (87)by-product 副产品 [ E$$nNs
C (88)called-up share capital 催缴股本 ^Ei*M0fF
C (89)capacity 生产能力 `7u\
C (90)capacity ratios 生产能力比率 bjM-Hd/K
C (91)capital 资本 &%|xc{i
C (92)capital assets pricing model资本资产计价模式 >%iu!H"
C (93)capital commitment 承诺资本 k9*J*7l-m
C (94)capital employed 已运用的资本 ]uBT &
C (95)capital expenditure 资本支出 &q," !:L]
C (96)capital expenditureauthorization 资本支出核准 g6rv`I$l
C (97)capital expenditure control 资本支出控制 SjZd0H0
C (98)capital expenditure proposal资本支出申请 kN'|,eKH4
C (99)capital funding planning 资本基金筹集计划 B]'e$uyL7
C (100)capital gain 资本收益 Kwy1SyU
C (101)capital investment appraisal资本投资评估 *)j@G:
C (102)capital maintenance 资本保全 4u3 \xR?w6
C (103)capital resource planning 资本资源计划 t!
6\7Vm/
C (104)capital surplus 资本盈余 C!$Xv&"r
C (105)capital turnover 资本周转率 oS[W*\7'!
C (106)card 记录卡 2.StG(Y!
C (107)cash 现金 68vxI|EZ
C (108)cash account 现金账户 UlK/x"JDv
C (109)cash book 现金账薄 xT
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C (110)cash cow 金牛产品 C#A@)>
C (111)cash flow 现金流量 k)$iK2I
C (112)cash discounted 现金贴现 !d:tIu{)
C (113)cash flow budget 现金流量预算 Sp<hai
C (114)cash flow statement 现金流量表 er(8}]X8Q
C (115)cash ledger 现金分类账 1k!D0f3qb
C (116)cash limit 现金限额 rDpe_varA
C (117)CCA 现时成本会计 UqD5
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C (118)center 中心 cj$,ob&DX
C (119)changeover time 变更时间 }R`8h&J
C (120)chartered entity 特许经济个体 b0r,h)R
C (121)cheque 支票 n
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C (122)cheque register 支票登记薄 X32RZ9y
C (123)coin analysis 零钱分类 b2a'KczV
C (124)classification 分类 }=Hf?';m
C (125)clock card 工时卡 qv.[k<~a>
C (126)code 代码 r`?&m3IOP
C (127)commitment accounting 承诺确认会计 u=(H#o<#
C (128)common cost 共同成本 6o$Z0mG
C (129)company limited byguarantee 有限担保责任公司 Zkw J.SuU
C (130)company limited shares 股份有限公司 R|/Wz/$1A
C (131)competitive position 竞争能力状况 BfX%|CWh
C (132)concept 概念 g;$E1U=R-E
C (133)conglomerate 跨行业企业 J09*v)L
C (134)consistency concept 一致性概念 l#b:^3
C (135)consolidated accounts 合并报表 ?A|zRj{
C (136)consolidation accounting 合并会计 HTxB=Q|
C (137)consortium 财团 #X4LLS]VV
C (138)contingency plan 应急计划 oz Vpfs
C (139)contingent liabilities 或有负债 1Pu
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C (140)continuous operation 连续生产 QxKAXq@)i
C (141)contra 抵消 N0]z/}hd@
C (142)contract cost 合同成本 bSQ_"
C (143)contract costing 合同成本计算 7^HpVcSM
C (144)contribution 贡献毛益 yU> T8oFh
C (145)contribution centre 贡献中心 i"/ r)>"b
C (146)contribution chart 贡献图 @v"T~6M
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 `$H7KI G
C (148)contribution to salesration 贡献毛益对销售比率 r~I.F!{
C (149)control 控制 c qv.dC
C (150)control account 控制帐户 cS4xe(n8
C (151)control limits 控制限度 [qSQ#Qzi2i
C (152)controllability concept 可控制概念 ,bxz]S1W
C (153)controllable cost 可控制成本 C:Vv!u
C (154)conversion cost 加工成本 ~Hs=z$
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 &.hoCPo$
C (156)corporate appraisal 公司评估 &/HoSj>HS
C (157)corporate planning 公司计划 e!6eZ)l
C (158)corporate social reporting 公司社会报告 ma3Qi/
C (159)corporation 股份公司 ~M*7N@D
C (160)cost 成本 Ks|gL#)*Ku
C (161)cost account 成本帐户 Tu==49
C (162)cost accounting 成本会计 D^$]>-^
C (163)cost accounting manual 成本手册 H%FM
C (164)cost accounts calendar 成本报表的日历时间 miPmpu!
C (165)cost adjustment 成本调整 FWIih5 3`
C (166)cost allocation 成本分配 /=bSt
C (167)cost apportionment 成本分摊 rYbCOazr
C (168)cost attribution 成本归属 #0(
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C (169)cost audit 成本审计 V):`&@
C (170)cost behaviour 成本性态 f7.m=lbe
C (171)cost benefit analysis 成本效益分析 ZH% we
C (172)cost center 成本中心 Dp^95V@
C (173)cost driver 成本动因