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注会《审计》英语常用词汇 8lAs~c
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1.audit 审计 !;";L5()
2.attestation 鉴证 %:bTOw[4r
3.credibility 可信赖程度 NA5AR*f'
4.audit of financial statements 财务报表审计 xZJ
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5.agreed-upon procedures 执行商定程序 V=)0{7-9
6.high levels of assurance 高水平保证 %d<uOCf\Q
7.compilation 编制 kPt9(E]
8.reliability 可靠性 S+03aJNN#
9.relevance 相关性 5$kv,%ah
10.professional skepticism 职业谨慎 N# o" W
11.objectivity 客观性 Q;m:o8Q5
12. professional competence 专业胜任能力 a1lF8; [
13.Senior/CPA-in-charge 项目经理 9[<,49
14.audit engagement letter 业务约定书 S GAu.8Js
15.recurring audit 连续审计 }}AooziH9
16.the client 委托人 Y|eB;Dm1q
17.change CPA 更换注册会计师 =|lw~CW
18.the existing CPA 现任注册会计师 $i s|B9B
19.the successor CPA 后任注册会计师 q9
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20.the preceding CPA前任注册会计师 pkd#SY
21.issue the audit report 出具审计报告 ,2H@xji
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22.expert 专家 jfxW9][
23.the board of directors 董事会 E^uWlUb{
24.knowledge of the entity‘ s business 了解被审计单位情况 Tk[`k
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25.assess material misstatement risks评估重大错报风险 b2x8t7%O
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 K!|%mI8gk
27.a general knowledge of —— 初步了解―――的情况 a<-'4D/
28.a more knowledge of—— 进一步了解的情况 [i7Ug.Oi"
29.the prior year‘s working papers 以前年度工作底稿 e0i&?m
30.minutes of meeting 会议纪要 4a'GWzUtS
31.business risks 经营风险 ;
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32.appropriateness 适当性 {fi:]|<1h
33.accounting estimate 会计估计 a@[y)xa$Z
34.management representations 管理层声明 ^rz8c+ly
35.going concern assumption 持续经营假设 dl:uI5]
36.audit plan 审计计划 iHKWz)0
37.significant audit areas 重点审计领域 EZ+_*_9
38.error 错误 QfI=
39.fraud舞弊 y#[PQT
40.modified or additional procedures 修改或追加审计程序 %_*q'6K
41.misappropriation of assets 侵占资产 !{@!:m3w
42.transactions without substance 虚假交易 v!oXcHK/
43.unusual pressures 异常压力 < *
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44.the suspected noncompliance 涉嫌存在违法行为 F<'@T,LVc
45.materialiy 重要性 0~qnwe[g}
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 [cSoo+Mlx
48.an acceptably low level 可接受水平 -]1F]d
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 ?eUhHKS5
50.misstatements or omissions 错报或漏报 *,w9#?2x
51.aggregate 总计 /IDfGAE
52.subsequent events 期后事项 J%ym1A9
53.adjust the financial statements 调整财务报表 S
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54.perform additional audit procedures 实施追加的审计程序 zY@|KV"^r
55.audit risk 审计风险 1:I47/
56.detection risk 检查风险 n:c)R8X]
57.inappropriate audit opinion 不适当的审计意见 }nrl2yp:%
58.material misstatement 重大的错报 mT8")J|2
59.tolerable misstatement 可容忍错报 >3HLm3 T
60.the acceptable level of detection risk 可接受的检查风险 AplXl=
61.assessed level of material misstatement risk 重大错报风险的评估水平 -\mbrbG9H
62.simall business 小规模企业 V\nQHzjF<6
63.accounting system 会计系统 /aa'ryl_%
64.test of control 控制测试 Jj:4l~b,w
65.walk-through test 穿行测试 Og8:
66.communication 沟通 !(=bH"P
67.flow chart 流程图 X(m&
68.reperformance of internal control 重新执行 8+5-7)
69.audit evidence 审计证据 s_} 1J,Y
70.substantive procedures 实质性程序 u@v0I$
71.assertions 认定 s'yA^
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72.esistence 存在 I 2JE@?
73.occurrence 发生 W (N@`^
74.completeness 完整性 Z/=x(I0
75.rights and obligations 权利和义务 k8E'wN
76.valuation and allocation 计价和分摊 31b9pi}nf
77.cutoff 截止 bg$df 0
78.accuracy 准确性 0*?~I;.2m$
79.classification 分类 *Q bPz4,"
80.inspection 检查 \D8d!gr
81.supervision of counting 监盘 YnZV.&4{
82.observation 观察
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83.confirmation 函证 &f1dCL%z7
84.computation 计算 ~Ein)5
85.analytical procedures 分析程序 "y@B|
86.vouch 核对 ;hsgi|Cy-
87.trace 追查 Lx&2)
88.audit sampling 审计抽样 AtNu:U$
89.error 误差 7<&CN0&
90.expected error 预期误差
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91.population 总体 "i$Avm
92.sampling risk 抽样风险 !$ikH,Bh
93.non- sampling risk 非抽样风险 aagN-/mgm
94.sampling unit 抽样单位 +J E
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95.statistical sampling 统计抽样 ^`
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96.tolerable error 可容忍误差 n m4+$GW
97.the risk of under reliance 信赖不足风险 @;m7u
98.the risk of over reliance 信赖过度风险 =>".
99.the risk of incorrect rejection 误拒风险 (hTe53d<S?
100. the risk of incorrect acceptance 误受风险 fk%r?K 6K
101.working trial balance 试算平衡表 WTi
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102.index and cross-referencing 索引和交叉索引 `A O_e4D0i
103.cash receipt 现金收入 kDuN3
104.cash disbursement 现金支出 :|J'HCth
105.bank statement 银行对账单 _uL{@(
106.bank reconciliation 银行存款余额调节表 b!VaEK
107.balance sheet date 资产负债表日 $5aRu,
108.net realizable value 可变现净值 F3/aq+<P[
109.storeroom 仓库 X-Y:)UT
110.sale invoice 销售发票 !K;\{/8
111.price list 价目表 QjMH1S
112.positive confirmation request 积极式询证函 ON~jt[
113.negative confirmation request 消极式询证函 "`Q~rjc$2
114.purchase requisition 请购单 @K`2y'#b
115.receiving report 验收报告 hR"j[
116.gross margin 毛利 G"&9u2 k
117.manufacturing overhead 制造费用 >pjmVlw?
118.material requisition 领料单 Q/ rOIHiI
119.inventory-taking 存货盘点 w[Ee#Yaj.-
120.bond certificate 债券 ?<c)r~9]
121.stock certificate 股票 `Y`Ujr\6
122.audit report 审计报告 nff&~lwhZ
123.entity 被审计单位 L 1=HD
124.addressee of the audit report 审计报告的收件人 R%iyNK,
125.unqualified opinion 无保留意见 zSMNk AM
126.qualified opinion 保留意见 Uu xbN-u
127.disclaimer of opinion 无法表示意见 o*H
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128.adverse opinion 否定意见 Ht,_<zP;
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A (1)ABC 作业基础成本计算 o9-b!I2
A (2)absorbed overhead 已吸收制造费用 HIP6L,$
A (3)absorption costing 吸收成本计算 &U:bRzD
A (4)account 账户,报表 ! 9B| `
A (5)accounting postulate 会计假设 :eqDEmr>
A (6)accounting series release 会计公告文件 iK{ a9pt
A (7)accounting valuation 会计计价 -miWXEe@l
A (8)account sale 承销清单 *Iv.W7 [
A (9)accountability concept 经营责任概念 t b5k|
A (10)accountancy 会计职业 `HXP*Bp#
A (11)accountant 会计师 Z3E957}
A (12)accounting 会计 !\wdX7%
A (13)agency cost 代理成本 BG!;9Z{u
A (14)accounting bases 会计基础 42mi 7%f
A (15)accounting manual 会计手册 ;Hr
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A (16)accounting period 会计期间 46c7f*1l
A (17)accounting policies 会计方针 )3g7dtq}
A (18)accounting rate of return 会计报酬率 uKF?UXc
A (19)accounting reference date 会计参照日 ,Oojh;P_
A (20)accounting reference period 会计参照期间 &RQQVki3
A (21)accrual concept 应计概念 6@kKr
A (22)accrual expenses 应计费用 BH _y0[y
A (23)acid test ration 速动比率(酸性测试比率) 8%OS ,Z
A (24)acquisition 购置 |r*btyOJk
A (25)acquisition accounting 收购会计 '
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A (26)activity based accounting 作业基础成本计算 Kr $R "
A (27)adjusting events 调整事项 !l!^`c
A (28)administrative expenses 行政管理费 WJvD,VMz
A (29)advice note 发货通知 ro{
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A (30)amortization 摊销 b6%T[B B
A (31)analytical review 分析性检查 vUD,%@k9
A (32)annual equivalent cost 年度等量成本法 3In`
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A (33)annual report and accounts 年度报告和报表 EIO!f[]o
A (34)appraisal cost 检验成本 j.O7-t%C
A (35)appropriation account 盈余分配账户
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A (36)articles of association 公司章程细则 |}zv CD
A (37)assets 资产 idiJ|2T"G
A (38)assets cover 资产保障 QA
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A (39)asset value per share 每股资产价值 /5M@>A^?'
A (40)associated company 联营公司 G!},jO*"
A (41)attainable standard 可达标准 O
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A (42)attributable profit 可归属利润 ZzfGs
A (43)audit 审计 g`~c|bx
A (44)audit report 审计报告 P~nI6/r1
A (45)auditing standards 审计准则 -
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A (46)authorized share capital 额定股本 weCRhA
A (47)available hours 可用小时 .-[uQtyWW
A (48)avoidable costs 可避免成本 nnLE dJ}n
B (49)back-to-back loan 易币贷款 <4s$$Uw}6%
B (50)backflush accounting 倒退成本计算 m[&]#K6
B (51)bad debts 坏帐 A-gNfXP,D
B (52)bad debts ratio 坏帐比率 LQ4
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B (53)bank charges 银行手续费 X;ef&n`U0
B (54)bank overdraft 银行透支 V&4)B &W
B (55)bank reconciliation 银行存款调节表 o_
B (56)bank statement 银行对账单 pni
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B (57)bankruptcy 破产 SpbOvY=>
B (58)basis of apportionment 分摊基础
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B (59)batch 批量 t6p}LNm(V
B (60)batch costing 分批成本计算 UKyOkuY:w
B (61)beta factor B(市场)风险因素 (9q61zA
B (62)bill 账单 I=)Hb?qT~
B (63)bill of exchange 汇票 '/+l\.z"&
B (64)bill of landing 提单 =)5eui>{
B (65)bill of materials 用料预计单 j~!0n[F
B (66)bill payable 应付票据 Sd?:+\bS;
B (67)bill receivable 应收票据 *k'D%}N:
B (68)bin card 存货记录卡 J \U}U'qP
B (69)bonus 红利 sxM
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B (70)book-keeping 薄记 v
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B (71)Boston classification 波士顿分类 #mY*H^jI]~
B (72)breakeven chart 保本图 '9cShe
B (73)breakeven point 保本点 w^N xR,
B (74)breaking-down time 复位时间 ]$/TsN
B (75)budget 预算 7M#2T
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B (76)budget center 预算中心 [G:wPp.y
B (77)budget cost allowance 预算成本折让 dK|6p_
B (78)budget manual 预算手册 HrQB
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B (79)budget period 预算期间 ]0P-?O:
B (80)budgetary control 预算控制 w^tNYN,i
B (81)budgeted capacity 预算生产能力 ,aS6|~ac4
B (82)burden 制造费用 m@o/ W
B (83)business center 经营中心 FNlzpCT~L
B (84)business entity 营业个体 v,w/g|
B (85)business unit 经营单位 lot
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B (86)buy-out management 管理性购买产权 *njdqr2c~
B (87)by-product 副产品 5|Yp
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C (88)called-up share capital 催缴股本 Dg~r%F
C (89)capacity 生产能力 l1}=>V1
C (90)capacity ratios 生产能力比率 v>zeK
C (91)capital 资本 <)c/PI[j
C (92)capital assets pricing model资本资产计价模式 Q" BIk
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C (93)capital commitment 承诺资本 #W[/N|~wx
C (94)capital employed 已运用的资本 0-#SvTf>;:
C (95)capital expenditure 资本支出 4$9WJ~V{
C (96)capital expenditureauthorization 资本支出核准 H@0i}!U64
C (97)capital expenditure control 资本支出控制 TV)bX
C (98)capital expenditure proposal资本支出申请 K
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C (99)capital funding planning 资本基金筹集计划 8_0j^oh
C (100)capital gain 资本收益 9%aBW7@SK
C (101)capital investment appraisal资本投资评估 yHL 2!
C (102)capital maintenance 资本保全 6J[ {?,
C (103)capital resource planning 资本资源计划 }MBxfZ 4I
C (104)capital surplus 资本盈余 3'
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C (105)capital turnover 资本周转率 [#S[=%
C (106)card 记录卡 7Pspx'u
C (107)cash 现金 /bm$G"%d
C (108)cash account 现金账户 <PL94
C (109)cash book 现金账薄 &rs+x<
C (110)cash cow 金牛产品 urmx})
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C (111)cash flow 现金流量 C5mq@$6
C (112)cash discounted 现金贴现 jyRSe^x
C (113)cash flow budget 现金流量预算 P)x&9OHV
C (114)cash flow statement 现金流量表 -Z)j"J
C (115)cash ledger 现金分类账 4PG]L`J{
C (116)cash limit 现金限额 GZ.Xx
C (117)CCA 现时成本会计 A?[06R5E#
C (118)center 中心 SYkLia(Ty
C (119)changeover time 变更时间 sd|5oz)
C (120)chartered entity 特许经济个体 ^hPREbD+f
C (121)cheque 支票 4DaLt&1
C (122)cheque register 支票登记薄 >jxo,xz
C (123)coin analysis 零钱分类 7=yV8.cD
C (124)classification 分类 ,e\'Y!'
C (125)clock card 工时卡 (
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C (126)code 代码 q~_DR4xZ
C (127)commitment accounting 承诺确认会计 :^~I@)"ov
C (128)common cost 共同成本 n/$1&x1
C (129)company limited byguarantee 有限担保责任公司 K,f*}1$qM
C (130)company limited shares 股份有限公司 tKtKW5n~
C (131)competitive position 竞争能力状况 yH}(0
C (132)concept 概念 rN0G|
C (133)conglomerate 跨行业企业 nT.i|(xd.
C (134)consistency concept 一致性概念 LLp/ SWe
C (135)consolidated accounts 合并报表 GZY8%.1{"a
C (136)consolidation accounting 合并会计 cm`Jr#kl{
C (137)consortium 财团
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C (138)contingency plan 应急计划 y(gL.08<
C (139)contingent liabilities 或有负债 N<&"_jzm
C (140)continuous operation 连续生产 "9
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C (141)contra 抵消 iZsZSW \
C (142)contract cost 合同成本 qPle=6U[IL
C (143)contract costing 合同成本计算 9t)A_}O
C (144)contribution 贡献毛益 5P=3.Mk
C (145)contribution centre 贡献中心 Cq mtO?vne
C (146)contribution chart 贡献图 5]_m\ zn=
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 @~t^zI1
C (148)contribution to salesration 贡献毛益对销售比率 ZBw]H'sT
C (149)control 控制 7.V'T=@x3)
C (150)control account 控制帐户 8%C7!l q
C (151)control limits 控制限度 @PH`Wn
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C (152)controllability concept 可控制概念 4^4<Le-G
C (153)controllable cost 可控制成本 \<k5c-8Hb
C (154)conversion cost 加工成本 04;E^,V
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 NXwthc3
C (156)corporate appraisal 公司评估 ^y"
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C (157)corporate planning 公司计划 SZVNu*G!H
C (158)corporate social reporting 公司社会报告 qUNK Dt
C (159)corporation 股份公司 j1[Ng #.
C (160)cost 成本 'OrGt_U
C (161)cost account 成本帐户 S87E$k
C (162)cost accounting 成本会计 L!:8yJK
C (163)cost accounting manual 成本手册 zVEG)
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C (164)cost accounts calendar 成本报表的日历时间 ..FEyf
C (165)cost adjustment 成本调整 BQ8vg8e]B
C (166)cost allocation 成本分配 (<bYoWrK#
C (167)cost apportionment 成本分摊 ?w^MnK0U)
C (168)cost attribution 成本归属 q<Tx'Y a
C (169)cost audit 成本审计 <V[Qs3uo(
C (170)cost behaviour 成本性态 ANIx0*Yl(
C (171)cost benefit analysis 成本效益分析 +pcGxje\
C (172)cost center 成本中心 V\
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C (173)cost driver 成本动因