@vB-.XU
`
<kB/T
注会《审计》英语常用词汇 G 4rzx%W?
mi.,Z`]o
?^2nrh,n+
1.audit 审计 9 4 ^b"hU
2.attestation 鉴证 3y,2RernK
3.credibility 可信赖程度 pmOUl 8y4
4.audit of financial statements 财务报表审计 CRD=7\0(D+
5.agreed-upon procedures 执行商定程序 q6 ny2;/r
6.high levels of assurance 高水平保证 ,FXc_BCx4
7.compilation 编制 t2YB(6w+xg
8.reliability 可靠性 D/JSID d
9.relevance 相关性 VN (*m(b
10.professional skepticism 职业谨慎 3 ,K\ZUU.,
11.objectivity 客观性 s;..a &C'
12. professional competence 专业胜任能力 JU.!<
13.Senior/CPA-in-charge 项目经理 ^d@2Y0hH
14.audit engagement letter 业务约定书 !v(^wqna\
15.recurring audit 连续审计 dwQ1 ~
16.the client 委托人 &]GR* a
17.change CPA 更换注册会计师 w/"vf3}(9
18.the existing CPA 现任注册会计师 1)jea wVmj
19.the successor CPA 后任注册会计师 H= \Tse_.
20.the preceding CPA前任注册会计师 Gz BPI'C
21.issue the audit report 出具审计报告 Xs# _AX
22.expert 专家 IC (:RtJ
23.the board of directors 董事会 {}rnn$HQe
24.knowledge of the entity‘ s business 了解被审计单位情况 6yO5{. _M
25.assess material misstatement risks评估重大错报风险 G.^) 5!By
26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围 r
d-yqdJ
27.a general knowledge of —— 初步了解―――的情况 Srz8sm;
28.a more knowledge of—— 进一步了解的情况 >*
opE I+
29.the prior year‘s working papers 以前年度工作底稿 ij! ],
30.minutes of meeting 会议纪要 Kn<+Au_]L
31.business risks 经营风险 O9E:QN<U`*
32.appropriateness 适当性 T Uz4-Pd
33.accounting estimate 会计估计 4<Nd5T
34.management representations 管理层声明 j"hEs(t
35.going concern assumption 持续经营假设 e9
@{[
36.audit plan 审计计划 1KbZ6Msy
37.significant audit areas 重点审计领域 97$Q?a8S@
38.error 错误 ^,mN-.W
39.fraud舞弊 idGn{f((f
40.modified or additional procedures 修改或追加审计程序 v|\#wrCT?
41.misappropriation of assets 侵占资产 F\^ 8k /0
42.transactions without substance 虚假交易 F'sX ^/;
43.unusual pressures 异常压力 $ v[mIR
44.the suspected noncompliance 涉嫌存在违法行为
U#]
J5'i
45.materialiy 重要性 # AC
T&J
46.exceed the materiality level 超过重要性水平 (_8.gS[
47.approach the materiality level 接近重要性水平 dP(.l}O
48.an acceptably low level 可接受水平 7}y@VO6]
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 (QL:7
50.misstatements or omissions 错报或漏报 M.
%
p'^5
51.aggregate 总计 iETUBZ
52.subsequent events 期后事项 h# KSKKNW
53.adjust the financial statements 调整财务报表 c61OT@dZEA
54.perform additional audit procedures 实施追加的审计程序 y`L.#5T
55.audit risk 审计风险 P+ CdqOL
56.detection risk 检查风险 sNcU>qjj6
57.inappropriate audit opinion 不适当的审计意见 LT o5v
58.material misstatement 重大的错报 0ju-l = w
59.tolerable misstatement 可容忍错报 l@* $C&E
60.the acceptable level of detection risk 可接受的检查风险 \ #LDX,=
61.assessed level of material misstatement risk 重大错报风险的评估水平 q g=`=]j
62.simall business 小规模企业
O39
63.accounting system 会计系统 y<w_>O
64.test of control 控制测试 r~YBj>}
65.walk-through test 穿行测试 h@\-] zN{
66.communication 沟通 D!!
B4zt
67.flow chart 流程图 CH Z/@g
c
68.reperformance of internal control 重新执行 `B 4Ilh"d
69.audit evidence 审计证据 9#:fQ!3`
70.substantive procedures 实质性程序 7)5G 1
71.assertions 认定 nDO
7
72.esistence 存在 yj#FO'UY
73.occurrence 发生 wdfbl_`T
74.completeness 完整性 FeMgn`q
75.rights and obligations 权利和义务 =0] K(p,
76.valuation and allocation 计价和分摊 dO%f ;m>#
77.cutoff 截止 i!*<LIq
78.accuracy 准确性 JbL3/h]
79.classification 分类 ?d%{-
80.inspection 检查 bf+C=A)s0
81.supervision of counting 监盘 ZD'm wj+K
82.observation 观察 :Ae#+
([V
83.confirmation 函证 UkpTK8>&
84.computation 计算 @s
cn ?t
85.analytical procedures 分析程序 q[W6I9
86.vouch 核对 *#b
e
87.trace 追查 h U-FSdR
88.audit sampling 审计抽样 NJgu`@YoI
89.error 误差
%G\nl
90.expected error 预期误差 p+|8(w9A${
91.population 总体 ga/zt-&
92.sampling risk 抽样风险 XPqGv=CN
93.non- sampling risk 非抽样风险
Q"D
94.sampling unit 抽样单位 \A01 1R &
95.statistical sampling 统计抽样 %L- qAI &V
96.tolerable error 可容忍误差 ;22?-F^
97.the risk of under reliance 信赖不足风险 COu5Tu^
98.the risk of over reliance 信赖过度风险 CEkUXsp
99.the risk of incorrect rejection 误拒风险 %a
WRXW@c
100. the risk of incorrect acceptance 误受风险 e+-#/i*
101.working trial balance 试算平衡表 E5 6
102.index and cross-referencing 索引和交叉索引 (}6\_k[}m
103.cash receipt 现金收入 }DM W,+3
104.cash disbursement 现金支出 Z8FgxR
105.bank statement 银行对账单 No6-i{ HZ
106.bank reconciliation 银行存款余额调节表 )Jk$j
107.balance sheet date 资产负债表日 hBn UpYec
108.net realizable value 可变现净值 r>ed/<_>m;
109.storeroom 仓库 Q"~% T@e
110.sale invoice 销售发票 TMY. z
111.price list 价目表 ,'HjL:r
112.positive confirmation request 积极式询证函 xtD(tiqh.;
113.negative confirmation request 消极式询证函 J-'XT_k:iM
114.purchase requisition 请购单 4]tg! ks
115.receiving report 验收报告 &.DRAD)
116.gross margin 毛利 0+ op|bdj
117.manufacturing overhead 制造费用 '_4apyq|
118.material requisition 领料单
OM1{-W
119.inventory-taking 存货盘点 ^
'|y^t
120.bond certificate 债券 t?-a JU
121.stock certificate 股票 4G F3.?3
122.audit report 审计报告 /"st
sF
123.entity 被审计单位 "GZ}+K*GG
124.addressee of the audit report 审计报告的收件人 ],0I`!\
125.unqualified opinion 无保留意见 OYt_i'Q
126.qualified opinion 保留意见 !9NF@e'&!
127.disclaimer of opinion 无法表示意见 )' f =!'X
128.adverse opinion 否定意见 ejyx[CF
j>;1jzr2}
A (1)ABC 作业基础成本计算 Xwo+iZ(a
A (2)absorbed overhead 已吸收制造费用 .6$=]hdAp
A (3)absorption costing 吸收成本计算 h7fytO
A (4)account 账户,报表 yH-&o,
A (5)accounting postulate 会计假设 Zl&ED {k<
A (6)accounting series release 会计公告文件 , ~38IIS>_
A (7)accounting valuation 会计计价 2IW!EUR
A (8)account sale 承销清单 9y&;6V.'
A (9)accountability concept 经营责任概念
0n6eWwY
A (10)accountancy 会计职业 CKZEX*mPC
A (11)accountant 会计师 T^#d;A
A (12)accounting 会计 Cq/u
$G
A (13)agency cost 代理成本 } %?or_f/
A (14)accounting bases 会计基础 2HB ey
A (15)accounting manual 会计手册 3bezYk
A (16)accounting period 会计期间 xS%&l)dT
A (17)accounting policies 会计方针 0aY\(@
A (18)accounting rate of return 会计报酬率 * bYU=RS
A (19)accounting reference date 会计参照日 `3ha~+Goo!
A (20)accounting reference period 会计参照期间 C}<e3BXc
A (21)accrual concept 应计概念 !2HF|x$
A (22)accrual expenses 应计费用 VT4 >6u
}
A (23)acid test ration 速动比率(酸性测试比率) 3GKKC9C6
A (24)acquisition 购置 @.a59kP8X
A (25)acquisition accounting 收购会计 F7jkl4
A (26)activity based accounting 作业基础成本计算 :TP4f
? FA
A (27)adjusting events 调整事项 V6d,}Z+"z'
A (28)administrative expenses 行政管理费 /~ WBqcl
A (29)advice note 发货通知 --"5yGOL
A (30)amortization 摊销 P3W3+pwq
A (31)analytical review 分析性检查 x?B`p"ifS
A (32)annual equivalent cost 年度等量成本法 9]ZfSn)
A (33)annual report and accounts 年度报告和报表
q1L>nvE
A (34)appraisal cost 检验成本 g||
q
3
A (35)appropriation account 盈余分配账户 &F#eYEuy
A (36)articles of association 公司章程细则 ;PG=
3j_
A (37)assets 资产 q] pHD})O
A (38)assets cover 资产保障 MtPdpm6\
A (39)asset value per share 每股资产价值 DVw B}W~
A (40)associated company 联营公司 EX!`Zejf
A (41)attainable standard 可达标准 u@:[
dbJ
Q6URaw#Yt`
A (42)attributable profit 可归属利润 ?MSwr_eZH
A (43)audit 审计 \}n_Sk
A (44)audit report 审计报告 ws QuJrG
A (45)auditing standards 审计准则 -{Ar5) ?='
A (46)authorized share capital 额定股本 di+ |` O
A (47)available hours 可用小时 [OOQ 0c~
A (48)avoidable costs 可避免成本 / 3hY[#e
B (49)back-to-back loan 易币贷款 tK uJ &I~
B (50)backflush accounting 倒退成本计算 l+&DBw[
B (51)bad debts 坏帐 GNuIcy
B (52)bad debts ratio 坏帐比率 +Tx_q1/f5X
B (53)bank charges 银行手续费 /%jX=S.5h<
B (54)bank overdraft 银行透支 {0+W VZ4u
B (55)bank reconciliation 银行存款调节表 Q;z!]hjBM
B (56)bank statement 银行对账单 ci2Z_JA+
B (57)bankruptcy 破产 M,kO7 g
B (58)basis of apportionment 分摊基础 8BZ&-j{
B (59)batch 批量 :EYUBtTj
B (60)batch costing 分批成本计算 KlS#f
B (61)beta factor B(市场)风险因素 \ 5j}6Wj
B (62)bill 账单 -'D ~nd${
B (63)bill of exchange 汇票 cl4 _M{~
B (64)bill of landing 提单 jy>?+hm?
B (65)bill of materials 用料预计单 @T L|\T
B (66)bill payable 应付票据 @x!+_z
B (67)bill receivable 应收票据 s3@mk\?qMe
B (68)bin card 存货记录卡 8Ed axeDq
B (69)bonus 红利 +hispU3ia
B (70)book-keeping 薄记 w?8\9\ ;?
B (71)Boston classification 波士顿分类 <ty]z!B
B (72)breakeven chart 保本图 2)0J@r'
B (73)breakeven point 保本点 w 2U302TZ
B (74)breaking-down time 复位时间 cvT@` 1
B (75)budget 预算 Svo\+S
B (76)budget center 预算中心
q o^mp
B (77)budget cost allowance 预算成本折让 v ?,@e5GZ
B (78)budget manual 预算手册 [. Fq
l+
B (79)budget period 预算期间 R)SY #*Y
B (80)budgetary control 预算控制 q7soV(P
B (81)budgeted capacity 预算生产能力 k #\j \t-
B (82)burden 制造费用 ,=G]tns v^
B (83)business center 经营中心 [\h?mlG?
B (84)business entity 营业个体 }f}? |&q
B (85)business unit 经营单位 y4I Q
a.F
B (86)buy-out management 管理性购买产权 .Oc j |A6
B (87)by-product 副产品 f2M*]{N
C (88)called-up share capital 催缴股本 Dyo^O=0c
C (89)capacity 生产能力 N`?/kubD
C (90)capacity ratios 生产能力比率 w8 UUeF
C (91)capital 资本 B@dCCKc%/
C (92)capital assets pricing model资本资产计价模式 ;&}z
L.!jo
C (93)capital commitment 承诺资本 !m-`~3P#l,
C (94)capital employed 已运用的资本 P?|\Ig1Gk
C (95)capital expenditure 资本支出 <Ist^ h+o
C (96)capital expenditureauthorization 资本支出核准 -K8F$\W
C (97)capital expenditure control 资本支出控制 2T(+VeMQ=
C (98)capital expenditure proposal资本支出申请 UmGKj9u
C (99)capital funding planning 资本基金筹集计划 ir{
4 k
C (100)capital gain 资本收益 Hsv)]
%p
C (101)capital investment appraisal资本投资评估 5cU: w c
C (102)capital maintenance 资本保全 $YY{|8@kjv
C (103)capital resource planning 资本资源计划 ?Y8hy|`
C (104)capital surplus 资本盈余 :X-S&S X0
C (105)capital turnover 资本周转率 i Ob7g@=
C (106)card 记录卡 9c,/490Q
C (107)cash 现金 c[ 0`8s!
C (108)cash account 现金账户 (^g XO
C (109)cash book 现金账薄 BV7P_!vt
C (110)cash cow 金牛产品 QT%vrXzz
C (111)cash flow 现金流量 6H U*,
C (112)cash discounted 现金贴现 TKGaGMx 6@
C (113)cash flow budget 现金流量预算 >35w"a7S
C (114)cash flow statement 现金流量表 I''n1v?N
C (115)cash ledger 现金分类账 z9OpxW@Ou
C (116)cash limit 现金限额 eu_ZsseZ
C (117)CCA 现时成本会计 VE I ct{
C (118)center 中心 >D~8iuy]8.
C (119)changeover time 变更时间 F$'u`
C (120)chartered entity 特许经济个体 $>yfu=]?
C (121)cheque 支票 SVn@q|N
C (122)cheque register 支票登记薄 kb/BE J
C (123)coin analysis 零钱分类 > 3(,s^
C (124)classification 分类 $^?VyHXvY
C (125)clock card 工时卡 A9K$:mL<2
C (126)code 代码 z;<~j=lP
C (127)commitment accounting 承诺确认会计 #Y'b?&b
C (128)common cost 共同成本 =VZ_';b h
C (129)company limited byguarantee 有限担保责任公司 <? !'
C (130)company limited shares 股份有限公司 q<z8P;oP^
C (131)competitive position 竞争能力状况 ^QJJ2 jZ
C (132)concept 概念 >ZG$8y 'j
C (133)conglomerate 跨行业企业 0}` -vOLd-
C (134)consistency concept 一致性概念 Ele J$ `/
C (135)consolidated accounts 合并报表 D g0rVV6c
C (136)consolidation accounting 合并会计
NqOX);'L0
C (137)consortium 财团 !yrh50tD
C (138)contingency plan 应急计划 4Nt4(3Kf
C (139)contingent liabilities 或有负债 ;sAGT q
C (140)continuous operation 连续生产 Dr%wa b"yy
C (141)contra 抵消 ZOa| lB (,
C (142)contract cost 合同成本 {y6h(@I8\
C (143)contract costing 合同成本计算 .7b%7dQ<\
C (144)contribution 贡献毛益 h\3-8
m
C (145)contribution centre 贡献中心 R0tT4V +
C (146)contribution chart 贡献图 X _@|+d
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 GQ@mQ=i
C (148)contribution to salesration 贡献毛益对销售比率 .lP',hn
C (149)control 控制 H2
#o
X
C (150)control account 控制帐户 F4z#u2 ~TC
C (151)control limits 控制限度 2/s42
FoG
C (152)controllability concept 可控制概念 $m*Gu:#xm&
C (153)controllable cost 可控制成本 e_KfnPY
C (154)conversion cost 加工成本 `\\s%}vZ*T
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 *xsBFCR
U
C (156)corporate appraisal 公司评估 "P(obk
C (157)corporate planning 公司计划 R"P-+T=7M
C (158)corporate social reporting 公司社会报告 C5TV}Bq\
C (159)corporation 股份公司 YMK 
