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注会《审计》英语常用词汇 -\MG}5?!
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1.audit 审计 tJmTBsn
2.attestation 鉴证 6u%&<")4HP
3.credibility 可信赖程度 pCG}ZKa
4.audit of financial statements 财务报表审计 /wv0i3_e
5.agreed-upon procedures 执行商定程序 7 8,n%=nG
6.high levels of assurance 高水平保证 gGuO
7.compilation 编制 9BB=YnKE
8.reliability 可靠性 pfPz8L.7
9.relevance 相关性 @)}L~lb[)
10.professional skepticism 职业谨慎 !x)R=Z/C
11.objectivity 客观性 ry]l.@o;
12. professional competence 专业胜任能力 A%vbhD2;W
13.Senior/CPA-in-charge 项目经理 Ort(AfW
14.audit engagement letter 业务约定书 p<%d2@lp
15.recurring audit 连续审计 a9Vi];
16.the client 委托人 F"kAkX>3}
17.change CPA 更换注册会计师 V[V
[~;Py
18.the existing CPA 现任注册会计师 qgB_=Q#E
19.the successor CPA 后任注册会计师 @F>D+=hS
20.the preceding CPA前任注册会计师 :'ptuY
21.issue the audit report 出具审计报告 IGgL7^MF
22.expert 专家 A}^mdw9
23.the board of directors 董事会 A}w/OA97RO
24.knowledge of the entity‘ s business 了解被审计单位情况 YYS0`
25.assess material misstatement risks评估重大错报风险 x~sBzTa
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 _v:SP
L U
27.a general knowledge of —— 初步了解―――的情况 QWU-m{@~&
28.a more knowledge of—— 进一步了解的情况 7$#u
29.the prior year‘s working papers 以前年度工作底稿 kf9X$d6
30.minutes of meeting 会议纪要 y>LBl]
31.business risks 经营风险 @+DX.9
32.appropriateness 适当性 MfkZ
33.accounting estimate 会计估计 =lSNs
34.management representations 管理层声明 r|Z{-*`
35.going concern assumption 持续经营假设 NlXimq
36.audit plan 审计计划 cb bFw
37.significant audit areas 重点审计领域 d5 -qZ{W
38.error 错误 WzWXE(
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 (%9$! v{3
41.misappropriation of assets 侵占资产 ,u m|
1dh
42.transactions without substance 虚假交易 )}vl\7=
43.unusual pressures 异常压力 /Kbl%u
44.the suspected noncompliance 涉嫌存在违法行为 !m$jk2<
45.materialiy 重要性 tp|d*7^i
46.exceed the materiality level 超过重要性水平 :KO2| v\
47.approach the materiality level 接近重要性水平 7[7"
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48.an acceptably low level 可接受水平 x^CS"v7
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 t,'<gI
50.misstatements or omissions 错报或漏报 >sbu<|]a
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51.aggregate 总计
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52.subsequent events 期后事项 ^@]3R QB
53.adjust the financial statements 调整财务报表 ]^]wP]R_
54.perform additional audit procedures 实施追加的审计程序 kVL.PY\K
55.audit risk 审计风险 2rMpgV5
56.detection risk 检查风险 ,?3G;-
57.inappropriate audit opinion 不适当的审计意见 E"0>yl)
58.material misstatement 重大的错报 $xQL]FmS
59.tolerable misstatement 可容忍错报 Pz^544\~ou
60.the acceptable level of detection risk 可接受的检查风险 "#48% -'x
61.assessed level of material misstatement risk 重大错报风险的评估水平 %znc##j)q
62.simall business 小规模企业 Pc9H0\+Xk
63.accounting system 会计系统 ^}r1;W?n
64.test of control 控制测试 j.YA2mr
65.walk-through test 穿行测试 NVs@S-rpX
66.communication 沟通 #;<Y[hR{P
67.flow chart 流程图 aDCwI :Li(
68.reperformance of internal control 重新执行 9FX-1,Jx
69.audit evidence 审计证据 ~XIb\m9H
70.substantive procedures 实质性程序 D,6:EV"sa
71.assertions 认定 snJ129}A
72.esistence 存在 KmF]\:sMD
73.occurrence 发生 E.f%H(b
74.completeness 完整性 cZ06Kx..
75.rights and obligations 权利和义务 KTv$
76.valuation and allocation 计价和分摊 _G0x3
77.cutoff 截止 c`W,~[Q<O+
78.accuracy 准确性 =Sv/IXX\di
79.classification 分类 <uJ@:oWG7
80.inspection 检查 ctUp=po
81.supervision of counting 监盘 wS*E(IAl
82.observation 观察 )X!,3Ca{43
83.confirmation 函证 (#'>(t(4
84.computation 计算 NO3/rJ6-
85.analytical procedures 分析程序 0`hdMLONR
86.vouch 核对 0aAoV0fMDz
87.trace 追查 U6VKMxSJ
88.audit sampling 审计抽样 cu6Opq9
89.error 误差 UI#h&j5p
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90.expected error 预期误差 T;uX4,|(
91.population 总体 u&NV,6Fj2[
92.sampling risk 抽样风险 *](iS
93.non- sampling risk 非抽样风险 P%zK;#8V
94.sampling unit 抽样单位 Y0>y8U
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95.statistical sampling 统计抽样 @.C2LIb
96.tolerable error 可容忍误差 {8OCXus3m
97.the risk of under reliance 信赖不足风险 :
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98.the risk of over reliance 信赖过度风险 r3Ykz%6
99.the risk of incorrect rejection 误拒风险 $^P0F9~0
100. the risk of incorrect acceptance 误受风险 HP=+<]?{G
101.working trial balance 试算平衡表 }'.m*#Y
102.index and cross-referencing 索引和交叉索引 Vc2`b3"Br
103.cash receipt 现金收入 g'gdgfvn
104.cash disbursement 现金支出 hQi
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105.bank statement 银行对账单 $?Wb}DU7_L
106.bank reconciliation 银行存款余额调节表 <qSC#[xu
107.balance sheet date 资产负债表日 3 Y &d=
108.net realizable value 可变现净值 +0~YP*I`/
109.storeroom 仓库 YMgNzu
110.sale invoice 销售发票 r,udO,Yi=c
111.price list 价目表 w@b)g
112.positive confirmation request 积极式询证函 q7!{?\T%
113.negative confirmation request 消极式询证函 2?5>o!C
114.purchase requisition 请购单 @VBcJ{e,
115.receiving report 验收报告 6-I'>\U~
116.gross margin 毛利 g ?
k=^C
117.manufacturing overhead 制造费用 [~^0gAlQC
118.material requisition 领料单 xmG<]WF>E
119.inventory-taking 存货盘点 G#CXs:1pd+
120.bond certificate 债券 k\IbIv7?i
121.stock certificate 股票 s>en
122.audit report 审计报告 ^_6|X]tz1T
123.entity 被审计单位 g*Phv|kI
124.addressee of the audit report 审计报告的收件人 1,~D4lD|
125.unqualified opinion 无保留意见 *fdTpXa
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 SIllU
128.adverse opinion 否定意见 TJN4k@\$2
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A (1)ABC 作业基础成本计算 %$I;{-LD
A (2)absorbed overhead 已吸收制造费用 ?(PKeq6
A (3)absorption costing 吸收成本计算 Nl/dX-I
A (4)account 账户,报表 6mE\OS-I
A (5)accounting postulate 会计假设 S 5U;#H
A (6)accounting series release 会计公告文件 ebq4g387X
A (7)accounting valuation 会计计价 ;*N5Y}?j'
A (8)account sale 承销清单 :Al!1BJQ
A (9)accountability concept 经营责任概念 5bIw?%dk(
A (10)accountancy 会计职业 DqPw#<"H
A (11)accountant 会计师 /{[o~:'p
A (12)accounting 会计 5\v3;;A[
A (13)agency cost 代理成本 *#2h/Q.
A (14)accounting bases 会计基础 GVz6-T~\>
A (15)accounting manual 会计手册 FlQGgVN
A (16)accounting period 会计期间 D@KlOU{<
A (17)accounting policies 会计方针 pw#-_
A (18)accounting rate of return 会计报酬率 43w}qY1
A (19)accounting reference date 会计参照日 ,I9bNO,%JK
A (20)accounting reference period 会计参照期间 5tnlrqC
A (21)accrual concept 应计概念 fOHxtHM
A (22)accrual expenses 应计费用 .V
qhV
A (23)acid test ration 速动比率(酸性测试比率) \^LFkp
A (24)acquisition 购置 /efUjkP
A (25)acquisition accounting 收购会计 Z,=1
buSz_
A (26)activity based accounting 作业基础成本计算
5xBbrU;
A (27)adjusting events 调整事项 H+#FSdy#
A (28)administrative expenses 行政管理费 ^pS~Z~[d/
A (29)advice note 发货通知 TrNF=x>
A (30)amortization 摊销 yVfC-Z
A (31)analytical review 分析性检查 TzZq(?V
A (32)annual equivalent cost 年度等量成本法 ni<(K
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A (33)annual report and accounts 年度报告和报表 [WJ+h~~
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A (34)appraisal cost 检验成本 FwK]$4*
A (35)appropriation account 盈余分配账户 KoRV%@I
A (36)articles of association 公司章程细则
[;N'=]`
A (37)assets 资产 h;Qk@F
A (38)assets cover 资产保障 7=uj2.J6
A (39)asset value per share 每股资产价值 JC"z&ka
A (40)associated company 联营公司 QPx^_jA
A (41)attainable standard 可达标准 maZ)cW?
y7{?Ip4[
A (42)attributable profit 可归属利润 pYg/Zm
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A (43)audit 审计 cNrg#Asen&
A (44)audit report 审计报告 /1 dT+>
A (45)auditing standards 审计准则 xk5]^yDp
A (46)authorized share capital 额定股本 bD^owa
A (47)available hours 可用小时 =wJX0A|
A (48)avoidable costs 可避免成本 F@t3!bj9
B (49)back-to-back loan 易币贷款 ,6/V"kqIP
B (50)backflush accounting 倒退成本计算 #mT"gs
B (51)bad debts 坏帐 A,]h),b
B (52)bad debts ratio 坏帐比率 hPh-+Hb
B (53)bank charges 银行手续费 im8
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B (54)bank overdraft 银行透支 VTM/hJmwJ
B (55)bank reconciliation 银行存款调节表 +q4O D$}
B (56)bank statement 银行对账单 aXVFc5C\
B (57)bankruptcy 破产 zA 3_Lx!
B (58)basis of apportionment 分摊基础 1 zZlC#V
B (59)batch 批量 [0of1eCSl
B (60)batch costing 分批成本计算 b>|6t~}M
B (61)beta factor B(市场)风险因素 9?$i?
B (62)bill 账单 =l6mL+C
B (63)bill of exchange 汇票 }k0_5S
B (64)bill of landing 提单 I]575\bA
B (65)bill of materials 用料预计单 h
8P)%p
B (66)bill payable 应付票据 29rX%09T]
B (67)bill receivable 应收票据 #spCtZE
B (68)bin card 存货记录卡 Dv"9qk
B (69)bonus 红利 w
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B (70)book-keeping 薄记 8}[).d160
B (71)Boston classification 波士顿分类 bOB\--:]
B (72)breakeven chart 保本图 :h$$J
lP
B (73)breakeven point 保本点 yevPHN"M
B (74)breaking-down time 复位时间 *hx
B (75)budget 预算 <} .$l
B (76)budget center 预算中心 D-c4EV
B (77)budget cost allowance 预算成本折让 ]lbuy7xj63
B (78)budget manual 预算手册 8y L Y
B (79)budget period 预算期间 Z r8*et
B (80)budgetary control 预算控制 -@s#uA
h
B (81)budgeted capacity 预算生产能力 ^ c<Ve'-
B (82)burden 制造费用 ^y::jK
B (83)business center 经营中心 )UR7i8]!0
B (84)business entity 营业个体 %;_MGa
e
B (85)business unit 经营单位 ZH8,KY"
B (86)buy-out management 管理性购买产权 \bcLiKE{
B (87)by-product 副产品 Ie_wHcM<
C (88)called-up share capital 催缴股本 t!XwW$@
C (89)capacity 生产能力
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C (90)capacity ratios 生产能力比率 TxD#9]Q`
C (91)capital 资本 w}KkvP^
C (92)capital assets pricing model资本资产计价模式 JI}'dU>*U:
C (93)capital commitment 承诺资本 Pal=F0-Q\
C (94)capital employed 已运用的资本 \85i+q:LuA
C (95)capital expenditure 资本支出 "[J^YKoF
C (96)capital expenditureauthorization 资本支出核准 UfGkTwoo=
C (97)capital expenditure control 资本支出控制 tA;}h7/Lc~
C (98)capital expenditure proposal资本支出申请 8=l%5r^cq
C (99)capital funding planning 资本基金筹集计划 q1,~
C (100)capital gain 资本收益 3u=g6W2 F
C (101)capital investment appraisal资本投资评估 u_enqC3
C (102)capital maintenance 资本保全 k:;r2f
C (103)capital resource planning 资本资源计划 ! mHO$bQ"
C (104)capital surplus 资本盈余 ]esC[r]PJ
C (105)capital turnover 资本周转率
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C (106)card 记录卡 DVA:C
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C (107)cash 现金 s_Sk0}e
C (108)cash account 现金账户 icg
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C (109)cash book 现金账薄 O-^Ma-}
C (110)cash cow 金牛产品 z_HdISy0
C (111)cash flow 现金流量 HfVZ~PP
C (112)cash discounted 现金贴现 CTb%(<r
C (113)cash flow budget 现金流量预算 L,\
Iasv
C (114)cash flow statement 现金流量表 qm}@!z^
C (115)cash ledger 现金分类账 A
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C (116)cash limit 现金限额 Psf#c:*_
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C (117)CCA 现时成本会计 @dKTx#gZ
C (118)center 中心 d=(mw_-?
C (119)changeover time 变更时间 s[jTP(d)8
C (120)chartered entity 特许经济个体 ;uJMG
C (121)cheque 支票 R_C)
C (122)cheque register 支票登记薄 1?}T=)3+$
C (123)coin analysis 零钱分类 TH;hO).u
C (124)classification 分类
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C (125)clock card 工时卡
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C (126)code 代码 L0,'mS
C (127)commitment accounting 承诺确认会计 l#o
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C (128)common cost 共同成本 !0+JbZ<%r|
C (129)company limited byguarantee 有限担保责任公司 =bOW~0Z1
C (130)company limited shares 股份有限公司 ]Ze1s02(
C (131)competitive position 竞争能力状况 4x34u}l
C (132)concept 概念 ]^E?;1$f?
C (133)conglomerate 跨行业企业 _>+Ld6.T6
C (134)consistency concept 一致性概念 T)/eeZ$
C (135)consolidated accounts 合并报表 -n
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C (136)consolidation accounting 合并会计 V
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C (137)consortium 财团 @"A4$`Xi3
C (138)contingency plan 应急计划 iS^QTuk3%
C (139)contingent liabilities 或有负债 <~)P7~$d?p
C (140)continuous operation 连续生产 o!Zb0/AP)
C (141)contra 抵消 @ Y+oiB~Y
C (142)contract cost 合同成本 L!9 2P{ K
C (143)contract costing 合同成本计算 SUiOJ[5,
C (144)contribution 贡献毛益 6P3*Z
C (145)contribution centre 贡献中心 Z.,MVcd
C (146)contribution chart 贡献图 teRTu
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 }bxs]?OW>
C (148)contribution to salesration 贡献毛益对销售比率 {: /}NpA$
C (149)control 控制 Txu/{M,
C (150)control account 控制帐户 $Sq:q0
C (151)control limits 控制限度 !$JT e
C (152)controllability concept 可控制概念 kiEa<-]
C (153)controllable cost 可控制成本 @ArSC
C (154)conversion cost 加工成本 x2xRBkRg=
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 C|bET
C (156)corporate appraisal 公司评估 6nn*]|7
C (157)corporate planning 公司计划 K(4_a``05
C (158)corporate social reporting 公司社会报告 Rcuz(yS8
C (159)corporation 股份公司 rq{$,/6.
C (160)cost 成本 &ZO0r ^
C (161)cost account 成本帐户 '1[Ft03
C (162)cost accounting 成本会计 .-zom~N-?
C (163)cost accounting manual 成本手册 e\rp)[>'
C (164)cost accounts calendar 成本报表的日历时间 #
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C (165)cost adjustment 成本调整 97Vtn4N3
C (166)cost allocation 成本分配
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C (167)cost apportionment 成本分摊 6tZI["\
C (168)cost attribution 成本归属 &=[WIG+rk
C (169)cost audit 成本审计 *. t^MP
C (170)cost behaviour 成本性态 ~%oR[B7=|
C (171)cost benefit analysis 成本效益分析 P \I|,
C (172)cost center 成本中心 "+c-pO`Wg
C (173)cost driver 成本动因