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注会《审计》英语常用词汇 VDb
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1.audit 审计 -HQbvXAS
2.attestation 鉴证 pF8 #H~
3.credibility 可信赖程度 qE8aX*A1/
4.audit of financial statements 财务报表审计 *1<kYrB
5.agreed-upon procedures 执行商定程序 @:9Gs!!
6.high levels of assurance 高水平保证 ?V^7`3F
7.compilation 编制 0~^RHb.NA8
8.reliability 可靠性 9"]#.A^Q*
9.relevance 相关性 n@p@@
10.professional skepticism 职业谨慎 ~BmA!BZV`
11.objectivity 客观性 ufL<L;Z\;
12. professional competence 专业胜任能力 -;L'Jb>s76
13.Senior/CPA-in-charge 项目经理 9D
Np
14.audit engagement letter 业务约定书 >- \bLr
15.recurring audit 连续审计 wqF?o
16.the client 委托人 % (y{Sca
17.change CPA 更换注册会计师 @i; )`k5b
18.the existing CPA 现任注册会计师 f(Of+>
19.the successor CPA 后任注册会计师 (jDz[b#OPz
20.the preceding CPA前任注册会计师 !
I0xq"
21.issue the audit report 出具审计报告 Jq'8"
22.expert 专家 kY~4AH
23.the board of directors 董事会 CC`_e^~y=F
24.knowledge of the entity‘ s business 了解被审计单位情况 2.Qz"YDh
=
25.assess material misstatement risks评估重大错报风险 UgC65O2
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 JUpV(p"-r
27.a general knowledge of —— 初步了解―――的情况 7*{f*({
28.a more knowledge of—— 进一步了解的情况 c
_D(%Vf5
29.the prior year‘s working papers 以前年度工作底稿 j,+]tHC-
30.minutes of meeting 会议纪要 #Or;"}P>fB
31.business risks 经营风险 S-7&$n
32.appropriateness 适当性 /D3{EjUE=
33.accounting estimate 会计估计 VIP7j(#t_g
34.management representations 管理层声明 T+F]hv'
35.going concern assumption 持续经营假设 f|~ {j(.v
36.audit plan 审计计划 k~"Eh]38
37.significant audit areas 重点审计领域 P.,U>m
38.error 错误 Ww2@!ng
39.fraud舞弊 dWvVK("Wj
40.modified or additional procedures 修改或追加审计程序 MVsFi]-
41.misappropriation of assets 侵占资产 0<-E)\:[g
42.transactions without substance 虚假交易 bItcF$#!!!
43.unusual pressures 异常压力 Yg^ &4ZF
44.the suspected noncompliance 涉嫌存在违法行为 yijP
45.materialiy 重要性 \:WWrY8&
46.exceed the materiality level 超过重要性水平 Kf[d@L
47.approach the materiality level 接近重要性水平 U\Wo&giP[
48.an acceptably low level 可接受水平 "s(~k
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 2M-[x"\1/
50.misstatements or omissions 错报或漏报 =Xh)34q
51.aggregate 总计 k||t<&`Ze
52.subsequent events 期后事项 +nDy b
53.adjust the financial statements 调整财务报表 ZNX38<3h
54.perform additional audit procedures 实施追加的审计程序 `x9Eo4(/
55.audit risk 审计风险 ukW&\
56.detection risk 检查风险 ~P1~:AT
57.inappropriate audit opinion 不适当的审计意见 6:7[>|o
kQ
58.material misstatement 重大的错报 g"evnp
59.tolerable misstatement 可容忍错报 .:r
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60.the acceptable level of detection risk 可接受的检查风险 YNEwX$)M,B
61.assessed level of material misstatement risk 重大错报风险的评估水平 >1Z"5F7=
62.simall business 小规模企业 XVYFyza;
63.accounting system 会计系统 (90/,@66l
64.test of control 控制测试 X g6ezlW
65.walk-through test 穿行测试 "La;$7ds
66.communication 沟通 $oK&k}Q
67.flow chart 流程图 *9aJZWf>V
68.reperformance of internal control 重新执行 hJ}i+[~be
69.audit evidence 审计证据 D(AH3`*|#
70.substantive procedures 实质性程序 `<C<[JP:o
71.assertions 认定 KUAzJ[>
72.esistence 存在 h xO}'`:
73.occurrence 发生 'dLw8&T+W
74.completeness 完整性 ai{>rO3 }I
75.rights and obligations 权利和义务 #X}HF $t{=
76.valuation and allocation 计价和分摊 4I$Y(E}
77.cutoff 截止 <xOX+D
78.accuracy 准确性 cuhp4!!
79.classification 分类 zfeT>S+
80.inspection 检查 =:-fK-d
81.supervision of counting 监盘 ')y2W1
82.observation 观察 ^`&'u_B!+
83.confirmation 函证 P0m3IH)
84.computation 计算 \#{PV\x:Nn
85.analytical procedures 分析程序 8D='N`cN+
86.vouch 核对 ;o_F<68QP
87.trace 追查 4ba*Nc*Yc
88.audit sampling 审计抽样
pH1!6X
89.error 误差 ,QY$:f<
90.expected error 预期误差 h:
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91.population 总体 m\L`$=eO8
92.sampling risk 抽样风险 r
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93.non- sampling risk 非抽样风险 =RQF::[h
94.sampling unit 抽样单位 I\~[GsDY
95.statistical sampling 统计抽样 4b
8G 1fm
96.tolerable error 可容忍误差 WAa45G
97.the risk of under reliance 信赖不足风险 )kpEcMlR
98.the risk of over reliance 信赖过度风险 HN7CcE+l
99.the risk of incorrect rejection 误拒风险 B>,eHXW
100. the risk of incorrect acceptance 误受风险 <RGH+4LF
101.working trial balance 试算平衡表 6hxZ5&;(*
102.index and cross-referencing 索引和交叉索引 Hr|f(9xA
103.cash receipt 现金收入 i9;
104.cash disbursement 现金支出 #,%bW[L<N
105.bank statement 银行对账单 f[@96p?a[
106.bank reconciliation 银行存款余额调节表 ig,.>'+l
107.balance sheet date 资产负债表日 $|N6I
108.net realizable value 可变现净值 ]juPm8eF
109.storeroom 仓库 aZOn01v;!&
110.sale invoice 销售发票 p5G'})x
111.price list 价目表 Hn|W3U
112.positive confirmation request 积极式询证函 z
6:Wh
113.negative confirmation request 消极式询证函 B~p%pTS+
114.purchase requisition 请购单 C8U3+ s
115.receiving report 验收报告 Bn}woyJdx
116.gross margin 毛利 IDohv[#
117.manufacturing overhead 制造费用 3Z!%td5n
118.material requisition 领料单 Z>hTL_|]a{
119.inventory-taking 存货盘点 8Zr;n`~
120.bond certificate 债券 Nu5|tf9%
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121.stock certificate 股票 .ZTvOm'mB^
122.audit report 审计报告 E9:@H;Gc
123.entity 被审计单位 dljE.peL
124.addressee of the audit report 审计报告的收件人 :Sq]|)
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 HBlk~eZ
127.disclaimer of opinion 无法表示意见 Vao:9~
128.adverse opinion 否定意见 bJ~H
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A (1)ABC 作业基础成本计算 B
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A (2)absorbed overhead 已吸收制造费用 L)e"qC_-
A (3)absorption costing 吸收成本计算 XkaREE
A (4)account 账户,报表 uYh!04u
A (5)accounting postulate 会计假设 V;M_Y$`Lh
A (6)accounting series release 会计公告文件 3BFOZV+
A (7)accounting valuation 会计计价 -`O{iHfM|P
A (8)account sale 承销清单 "#Rh\DQ
A (9)accountability concept 经营责任概念 i'IT,jz!
A (10)accountancy 会计职业 ~tDYo)hH8
A (11)accountant 会计师 SE'Im
A (12)accounting 会计 @\K[WqF$$q
A (13)agency cost 代理成本 rB>ge]$.
A (14)accounting bases 会计基础 ++cS^ Lo
A (15)accounting manual 会计手册 E&M(QX5
A (16)accounting period 会计期间 ~Amq1KU*Z
A (17)accounting policies 会计方针 q+ax]=w
A (18)accounting rate of return 会计报酬率 /bo}I-<2
A (19)accounting reference date 会计参照日 h4Crq Yxa_
A (20)accounting reference period 会计参照期间 19!?oeOU
A (21)accrual concept 应计概念 b^o4Q[
A (22)accrual expenses 应计费用 cgnNO&
A (23)acid test ration 速动比率(酸性测试比率) 6u[fCGi%
A (24)acquisition 购置 56v G R(
A (25)acquisition accounting 收购会计 a
mBg<P`'_
A (26)activity based accounting 作业基础成本计算
?CpVA
A (27)adjusting events 调整事项 Aoe\\'O|V
A (28)administrative expenses 行政管理费 kDmm
A (29)advice note 发货通知 I/E 9:
A (30)amortization 摊销 8mI(0m'
A (31)analytical review 分析性检查 $:9t(X)H
A (32)annual equivalent cost 年度等量成本法 [+ud7l
A (33)annual report and accounts 年度报告和报表 f ULt4
A (34)appraisal cost 检验成本 vFPY|Vzh
A (35)appropriation account 盈余分配账户 MIMC(
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A (36)articles of association 公司章程细则 )6"}M;v
A (37)assets 资产 H 4<"+7
A (38)assets cover 资产保障 bo0
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A (39)asset value per share 每股资产价值 dlu*s(O"
A (40)associated company 联营公司 W06aj ~7Z
A (41)attainable standard 可达标准 ,9&cIUH
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A (42)attributable profit 可归属利润 c -w #`
A (43)audit 审计 *z0!=>(
A (44)audit report 审计报告 #M-!/E
A (45)auditing standards 审计准则 N
J3;[qJ
A (46)authorized share capital 额定股本 /jv/qk3i
A (47)available hours 可用小时 C}huU
A (48)avoidable costs 可避免成本 4
cjfn'x
B (49)back-to-back loan 易币贷款 ,H=k5WA4m
B (50)backflush accounting 倒退成本计算 c_8&4
B (51)bad debts 坏帐 0ho;L 0Nr'
B (52)bad debts ratio 坏帐比率 ddHl&+G
B (53)bank charges 银行手续费 (t&RFzE?G
B (54)bank overdraft 银行透支 09kR2(nsW/
B (55)bank reconciliation 银行存款调节表 HuhQ|~C+~
B (56)bank statement 银行对账单
v~$V
B (57)bankruptcy 破产 u`MMK4 %
B (58)basis of apportionment 分摊基础 >|f"EK}m!
B (59)batch 批量 q}U+BTCZ
B (60)batch costing 分批成本计算 ;[ <(4v$
B (61)beta factor B(市场)风险因素 j.E=WLKV*
B (62)bill 账单 7=-Yxt
B (63)bill of exchange 汇票 `TBXJ(Y
B (64)bill of landing 提单 yw1&I^7
B (65)bill of materials 用料预计单 8Qv s\TY
B (66)bill payable 应付票据 3?Pg
;
B (67)bill receivable 应收票据 0 QTI;3
B (68)bin card 存货记录卡 &Ok1j0~~
B (69)bonus 红利 { _9O4 +
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B (70)book-keeping 薄记 VD=H=Ju
B (71)Boston classification 波士顿分类 =2\2Sp
B (72)breakeven chart 保本图 c^}y9% 4c
B (73)breakeven point 保本点 E&U_1D9=L<
B (74)breaking-down time 复位时间 | {9<%Ok4P
B (75)budget 预算 ;aQ``B
B (76)budget center 预算中心 l=DF)#>w
B (77)budget cost allowance 预算成本折让 #U:|-
a.>
B (78)budget manual 预算手册 ,s8/6n#
B (79)budget period 预算期间 10SI&O
B (80)budgetary control 预算控制 5m8u :6kQu
B (81)budgeted capacity 预算生产能力 vJWBr:`L
B (82)burden 制造费用 W!{RJWe
B (83)business center 经营中心 VF`!ks
B (84)business entity 营业个体 Xf
u0d1b
B (85)business unit 经营单位 gd;!1GNi]
B (86)buy-out management 管理性购买产权 f-%M~:
B (87)by-product 副产品 2KLMFI.F
C (88)called-up share capital 催缴股本 !se1W5ke#
C (89)capacity 生产能力 )vW'g3u _
C (90)capacity ratios 生产能力比率 U1 _"D+XB
C (91)capital 资本 ~P3b5 -
C (92)capital assets pricing model资本资产计价模式 ,Lig6Z`
C (93)capital commitment 承诺资本 JK$3qUDnI
C (94)capital employed 已运用的资本 8
$IKQN
S
C (95)capital expenditure 资本支出 o=rR^Z$G
C (96)capital expenditureauthorization 资本支出核准 ^{M$S0g|N
C (97)capital expenditure control 资本支出控制 64B.7S88
C (98)capital expenditure proposal资本支出申请 Sn nfU
C (99)capital funding planning 资本基金筹集计划 b A+_/1C
C (100)capital gain 资本收益 1T
!o`*
C (101)capital investment appraisal资本投资评估 9$)&b\D
C (102)capital maintenance 资本保全 [qc1
V%g
C (103)capital resource planning 资本资源计划 E'x"EN
C (104)capital surplus 资本盈余 g+#<;Gbpe
C (105)capital turnover 资本周转率 q T6y&
C (106)card 记录卡 \U:OQ.e
C (107)cash 现金 E ;Z(v
C (108)cash account 现金账户 Kd:l8%+
C (109)cash book 现金账薄 3x~7N
C (110)cash cow 金牛产品 Ci`o;KVj
C (111)cash flow 现金流量 #`iEb iSq
C (112)cash discounted 现金贴现 _vTr?jjfK
C (113)cash flow budget 现金流量预算 &%2^B[{
C (114)cash flow statement 现金流量表 8pnD6Lp>
C (115)cash ledger 现金分类账 Spn[:u @
C (116)cash limit 现金限额 $1.-m{Bd
C (117)CCA 现时成本会计 Z9vMz3
^N
C (118)center 中心 JSL&`
`
C (119)changeover time 变更时间 cL9gaD$;)
C (120)chartered entity 特许经济个体 Q.N!b7r7
C (121)cheque 支票 mG[jR*JW
C (122)cheque register 支票登记薄 jg
]KE8(
C (123)coin analysis 零钱分类
ZiPeP
C (124)classification 分类 z~t0l
C (125)clock card 工时卡 z/\OtYz
C (126)code 代码 'I,a 29
C (127)commitment accounting 承诺确认会计 ?t'V5$k\
C (128)common cost 共同成本 B_[efM<R$
C (129)company limited byguarantee 有限担保责任公司 k8?._1t
C (130)company limited shares 股份有限公司 m7^f%<l
C (131)competitive position 竞争能力状况 u8c@q'_
C (132)concept 概念 'V]C.`9c
C (133)conglomerate 跨行业企业 _d 6'f8[&
C (134)consistency concept 一致性概念 8&JB_%Gb
C (135)consolidated accounts 合并报表 <tvLKx
C (136)consolidation accounting 合并会计 >haihT
C (137)consortium 财团 8:0/Cj
C (138)contingency plan 应急计划 8\s#law
C (139)contingent liabilities 或有负债 ~dS15E4-Pp
C (140)continuous operation 连续生产 RJD{l+
C (141)contra 抵消 lp(2"$nQ
C (142)contract cost 合同成本 T\9[PX<
C (143)contract costing 合同成本计算 }U8v
~wcd
C (144)contribution 贡献毛益 DQGrXMpV0
C (145)contribution centre 贡献中心 26p[x'W
C (146)contribution chart 贡献图 ;`oK5
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 'I>USl3 hI
C (148)contribution to salesration 贡献毛益对销售比率 #1-WiweO
C (149)control 控制 /3M8;>@u
C (150)control account 控制帐户 sJZ2e6?n
C (151)control limits 控制限度 @_kF&~
C (152)controllability concept 可控制概念 lk>\6o:
C (153)controllable cost 可控制成本 N>(w+h+
C (154)conversion cost 加工成本 ]In7%Qb
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 u\Cf@}5(
C (156)corporate appraisal 公司评估 Xf4~e(O
C (157)corporate planning 公司计划 )
A:h
C (158)corporate social reporting 公司社会报告 UN'n~d@~
C (159)corporation 股份公司 G4'Ia$
C (160)cost 成本 9s<4`oa
C (161)cost account 成本帐户 1 !_p
C (162)cost accounting 成本会计 H$Kc~#=
C (163)cost accounting manual 成本手册 'i%r
C (164)cost accounts calendar 成本报表的日历时间 WkXgz6 P
C (165)cost adjustment 成本调整 x|m9?[
!_
C (166)cost allocation 成本分配 + ,Krq 3P
C (167)cost apportionment 成本分摊 SVo ?o|<
C (168)cost attribution 成本归属 =.z;:0]'n
C (169)cost audit 成本审计 SOI=~BGd)
C (170)cost behaviour 成本性态 Bf*>q*%B{
C (171)cost benefit analysis 成本效益分析 !S=YM<A d
C (172)cost center 成本中心 5QiQDQT}5
C (173)cost driver 成本动因