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注会《审计》英语常用词汇 Lv
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1.audit 审计 7>c 0V&
2.attestation 鉴证 l>[QrRXiSN
3.credibility 可信赖程度 )edU <1P
4.audit of financial statements 财务报表审计 cN[q)ts
5.agreed-upon procedures 执行商定程序 r7wx?{~ 28
6.high levels of assurance 高水平保证 d=c1WK
7.compilation 编制 a3(7{,Ew
8.reliability 可靠性
3=G5(0
9.relevance 相关性 *1 J#Mdd
10.professional skepticism 职业谨慎 K2cp f
11.objectivity 客观性 8) ebXc
12. professional competence 专业胜任能力 ;_Of`C+
13.Senior/CPA-in-charge 项目经理 )0 42?emn
14.audit engagement letter 业务约定书 NL>[8#
15.recurring audit 连续审计 w;h\Y+Myyk
16.the client 委托人 ><:lUt*N2
17.change CPA 更换注册会计师 C7c|\ T
18.the existing CPA 现任注册会计师 \V!X& a
19.the successor CPA 后任注册会计师 EFT02#F_f
20.the preceding CPA前任注册会计师 RfVV(X
21.issue the audit report 出具审计报告 `*2*xDuP
22.expert 专家 iJynR [7
23.the board of directors 董事会 ^|:{,d#Y
24.knowledge of the entity‘ s business 了解被审计单位情况 =^%Pwkz
25.assess material misstatement risks评估重大错报风险 \8@[bpI@g
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 F%ylR^H>
27.a general knowledge of —— 初步了解―――的情况 !_/8!95
28.a more knowledge of—— 进一步了解的情况 19YJ`(L`x
29.the prior year‘s working papers 以前年度工作底稿 D/%b@Ls2ze
30.minutes of meeting 会议纪要 Pc\4QvQ8
31.business risks 经营风险 \Im\*A
32.appropriateness 适当性 ?'8MI|*l%
33.accounting estimate 会计估计 \qK}(xq[
34.management representations 管理层声明 Zia|`}peW
35.going concern assumption 持续经营假设 zLIa! -
C
36.audit plan 审计计划 \Kzt*C-ZH
37.significant audit areas 重点审计领域 l7r N
38.error 错误 j}
x
O34
39.fraud舞弊 ^VLUZ
40.modified or additional procedures 修改或追加审计程序 w|UKMbRMU]
41.misappropriation of assets 侵占资产 lLwQridFXh
42.transactions without substance 虚假交易 kAe-d
43.unusual pressures 异常压力 M0" g/W
44.the suspected noncompliance 涉嫌存在违法行为 #I{Yf(2Z
45.materialiy 重要性 J9KLO=
46.exceed the materiality level 超过重要性水平 1{fwr1b
47.approach the materiality level 接近重要性水平 ;?L[]Ezzt
48.an acceptably low level 可接受水平 7<C~D,x6
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 !kk %;XSZ
50.misstatements or omissions 错报或漏报 owS@dbO
51.aggregate 总计 N~K)0RETn
52.subsequent events 期后事项 i!+3uHWu`)
53.adjust the financial statements 调整财务报表 !6fpMo
54.perform additional audit procedures 实施追加的审计程序 2KNKdV3NK
55.audit risk 审计风险 *U^\Mwp
56.detection risk 检查风险 `] dx%
57.inappropriate audit opinion 不适当的审计意见 lO[jf6gB
58.material misstatement 重大的错报 a.*j8T
59.tolerable misstatement 可容忍错报 ;g)Fhdy!
60.the acceptable level of detection risk 可接受的检查风险 `F`'b)
61.assessed level of material misstatement risk 重大错报风险的评估水平 FSZoT!
62.simall business 小规模企业 1#X=&N
63.accounting system 会计系统 uJ5%JB("E
64.test of control 控制测试 ~b<4>"7y.
65.walk-through test 穿行测试 QRG)~
66.communication 沟通 H2R^t{w
67.flow chart 流程图
'jl XLb
68.reperformance of internal control 重新执行 D"XQ!1
B%
69.audit evidence 审计证据 #WmAkzvq
70.substantive procedures 实质性程序 b)`#^uxxJ
71.assertions 认定 KJ{F,fr+v
72.esistence 存在 gm\o>YclS
73.occurrence 发生 ~ z&A
74.completeness 完整性 98BBsjkd
75.rights and obligations 权利和义务 i}{Q\#=#
76.valuation and allocation 计价和分摊 $m0x8<7nu
77.cutoff 截止 6rC P]
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78.accuracy 准确性 {-]HYk
79.classification 分类 d"`>&8*
80.inspection 检查 j I@$h_n
81.supervision of counting 监盘 NHVx!Kc
82.observation 观察 adPU)k_j:
83.confirmation 函证 SIVLYi
84.computation 计算 r@ *A
85.analytical procedures 分析程序 iwx0V
86.vouch 核对 Dj&bHC5%
87.trace 追查 7,VWvmWJex
88.audit sampling 审计抽样 yzzre>F
89.error 误差 YhK/pt43C
90.expected error 预期误差 !*.
nR(>d
91.population 总体 "X}F%:HL
92.sampling risk 抽样风险 *H<g9<D
n
93.non- sampling risk 非抽样风险 KK3xz*W0
94.sampling unit 抽样单位 w*kFtNBfU
95.statistical sampling 统计抽样 ${,eQ\
96.tolerable error 可容忍误差 U$J_:~
97.the risk of under reliance 信赖不足风险 DH*|>m&
98.the risk of over reliance 信赖过度风险 uB"m!dL
99.the risk of incorrect rejection 误拒风险 n\al}KG
100. the risk of incorrect acceptance 误受风险 Zd/~ *ZA
101.working trial balance 试算平衡表
_q}%!#4
102.index and cross-referencing 索引和交叉索引 =QO[zke:
103.cash receipt 现金收入 wyEgm:Vt
104.cash disbursement 现金支出 Ywq+l]5/p
105.bank statement 银行对账单 h#;K9
#x6
106.bank reconciliation 银行存款余额调节表 w/Dm
107.balance sheet date 资产负债表日 5!{
g6=(
108.net realizable value 可变现净值 _ShJ3\,K
109.storeroom 仓库 BFu9KS+@)
110.sale invoice 销售发票 ^G<M+RF2J
111.price list 价目表 mzR
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112.positive confirmation request 积极式询证函 69[k
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113.negative confirmation request 消极式询证函 uKzz/Y{
114.purchase requisition 请购单 HCy} '}d
115.receiving report 验收报告 T mE4p
116.gross margin 毛利 9f[[%80
117.manufacturing overhead 制造费用 R@aT=\u+
118.material requisition 领料单 =+\oL!^
119.inventory-taking 存货盘点 BV:,bS
120.bond certificate 债券 FLOJ
121.stock certificate 股票 {oeQK
122.audit report 审计报告 v@SrEmg
123.entity 被审计单位 L%Hm#eFx
124.addressee of the audit report 审计报告的收件人 ~H~4 fp b
125.unqualified opinion 无保留意见 IKpx~
126.qualified opinion 保留意见 N Uml"
127.disclaimer of opinion 无法表示意见 G\AQql(f4
128.adverse opinion 否定意见 =D$r5D/xd
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A (1)ABC 作业基础成本计算 m,q<R1
A (2)absorbed overhead 已吸收制造费用 :|Ty 0>k
A (3)absorption costing 吸收成本计算 F+r6/e6a
A (4)account 账户,报表 oABPGyv
A (5)accounting postulate 会计假设 ^:j:;\;
A (6)accounting series release 会计公告文件 I2Rp=L:z5
A (7)accounting valuation 会计计价
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A (8)account sale 承销清单 WR1,J0UU6
A (9)accountability concept 经营责任概念 8R D)
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A (10)accountancy 会计职业 :AGQkJb
A (11)accountant 会计师 9>P(eN
A (12)accounting 会计 ( mMz]b5
A (13)agency cost 代理成本 ,Ou)F;r
A (14)accounting bases 会计基础 cv
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A (15)accounting manual 会计手册 je%12DM
A (16)accounting period 会计期间 _s,svQ8#
A (17)accounting policies 会计方针 c:T P7"vG
A (18)accounting rate of return 会计报酬率 w!M ^p&T7
A (19)accounting reference date 会计参照日 -6>rR{z
A (20)accounting reference period 会计参照期间 \Y p
oJ!-
A (21)accrual concept 应计概念 yp/*@8%_E
A (22)accrual expenses 应计费用 @]4 s&;
A (23)acid test ration 速动比率(酸性测试比率) u9(AT>HxT
A (24)acquisition 购置 $
7!GA9Bn
A (25)acquisition accounting 收购会计 X9wi:
A (26)activity based accounting 作业基础成本计算 1jVcL)szU
A (27)adjusting events 调整事项 .m51/X&*n
A (28)administrative expenses 行政管理费 H0 t1& :
A (29)advice note 发货通知 ,//=yW
A (30)amortization 摊销 @su,w,xLS
A (31)analytical review 分析性检查 TXv#/@
A (32)annual equivalent cost 年度等量成本法 Bw[V K7
A (33)annual report and accounts 年度报告和报表 H;ib3?
A (34)appraisal cost 检验成本 SF7
Scd
A (35)appropriation account 盈余分配账户 hI0l2OE
A (36)articles of association 公司章程细则 Cv33?l-8%_
A (37)assets 资产 39#>C~BOl
A (38)assets cover 资产保障 Sa5 y7
A (39)asset value per share 每股资产价值 Tr)[q>
A (40)associated company 联营公司
~~mQ
A (41)attainable standard 可达标准 l:HuG!
f0+
A (42)attributable profit 可归属利润 g^FH[(P[G
A (43)audit 审计 ?=&*6H_v
A (44)audit report 审计报告 ww,'n{_
A (45)auditing standards 审计准则 3&f{lsLAC
A (46)authorized share capital 额定股本 8qveKS]vZ
A (47)available hours 可用小时 \)*qW[C$a
A (48)avoidable costs 可避免成本 9"TPDU7"
B (49)back-to-back loan 易币贷款 }$jIvb,3?
B (50)backflush accounting 倒退成本计算 `N+ P,
B (51)bad debts 坏帐 mMH0 o
B (52)bad debts ratio 坏帐比率 A:(uK>5{Kk
B (53)bank charges 银行手续费 d|3[MnU[a
B (54)bank overdraft 银行透支 ;7}*Xr|
B (55)bank reconciliation 银行存款调节表 &/p9+gd
B (56)bank statement 银行对账单 [PT}!X7h
B (57)bankruptcy 破产 =8-e1R/
B (58)basis of apportionment 分摊基础 >b0}X)Z+U
B (59)batch 批量 KV2X[1
B (60)batch costing 分批成本计算 XOMWqQr|
B (61)beta factor B(市场)风险因素 =
4L.
B (62)bill 账单 =zdRoXBY[b
B (63)bill of exchange 汇票 +FI]0r
B (64)bill of landing 提单 (#~063N,#
B (65)bill of materials 用料预计单 } 2KuY\5\i
B (66)bill payable 应付票据 :v`o="
B (67)bill receivable 应收票据 h1$,
B (68)bin card 存货记录卡 \oyr[so(i
B (69)bonus 红利 u- ,=C/iU
B (70)book-keeping 薄记 ^<c?I re
B (71)Boston classification 波士顿分类 uP.3(n[&
B (72)breakeven chart 保本图 t V</x0#
B (73)breakeven point 保本点 NeH^g0Q2,g
B (74)breaking-down time 复位时间 v2NzPzzyb
B (75)budget 预算 /OEj]DNY
B (76)budget center 预算中心 S:wmm}XQ
B (77)budget cost allowance 预算成本折让 t+
t&eg
B (78)budget manual 预算手册 A#}IbcZ|b
B (79)budget period 预算期间 =>9`qcNW_
B (80)budgetary control 预算控制 gU:jx
B (81)budgeted capacity 预算生产能力 Dcq^C LPY
B (82)burden 制造费用 sHNt>5p
B (83)business center 经营中心 N]3XDd|q
B (84)business entity 营业个体 ^VD14V3
B (85)business unit 经营单位 ;TYkJH"
B (86)buy-out management 管理性购买产权 8WMC ~
B (87)by-product 副产品 s&4Y+dk93
C (88)called-up share capital 催缴股本 kAMt8
C (89)capacity 生产能力 se&:Y&vrc~
C (90)capacity ratios 生产能力比率 (c;$^xZK
C (91)capital 资本 >Gkkr{s9
C (92)capital assets pricing model资本资产计价模式 .M04n\
C (93)capital commitment 承诺资本 i9Qx{f88
C (94)capital employed 已运用的资本 LaRY#9
C (95)capital expenditure 资本支出 9!tRM-
C (96)capital expenditureauthorization 资本支出核准 >354O6
C (97)capital expenditure control 资本支出控制 Hc71 .rqS
C (98)capital expenditure proposal资本支出申请 (fC [
Y
C (99)capital funding planning 资本基金筹集计划 }JS?42CTaV
C (100)capital gain 资本收益 I<DS07K
C (101)capital investment appraisal资本投资评估 WlU5`NJl]2
C (102)capital maintenance 资本保全 [!"u&iu`
C (103)capital resource planning 资本资源计划 qvCl
mZ
C (104)capital surplus 资本盈余 M*nfWQ
a
C (105)capital turnover 资本周转率 Zx@{nVoYe~
C (106)card 记录卡 R ~#\gMs
C (107)cash 现金 R4{2+q=0
C (108)cash account 现金账户 )
b?HK SqI
C (109)cash book 现金账薄 WSL_Dc
C (110)cash cow 金牛产品 E
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C (111)cash flow 现金流量 {{j?3O //
C (112)cash discounted 现金贴现 :*1bhk8~
C (113)cash flow budget 现金流量预算 94Z~]C
C (114)cash flow statement 现金流量表 7tJPjp4l
C (115)cash ledger 现金分类账 F9N)UW:w
C (116)cash limit 现金限额 ZhW>H
C (117)CCA 现时成本会计 OPar"z^EV
C (118)center 中心 3eD#[jkAI;
C (119)changeover time 变更时间 %c):^;6p
C (120)chartered entity 特许经济个体 U)2\=%8
C (121)cheque 支票 /_v@YB!0
C (122)cheque register 支票登记薄 VUk2pEGO.
C (123)coin analysis 零钱分类 u9 J;OsnHK
C (124)classification 分类 +c?1\{M
C (125)clock card 工时卡 smJ%^'x
C (126)code 代码 Drz#D1-2
C (127)commitment accounting 承诺确认会计 IWX%6*Zz
C (128)common cost 共同成本 K[O'@v
C (129)company limited byguarantee 有限担保责任公司 j*xxOwf
C (130)company limited shares 股份有限公司 *22}b.)
C (131)competitive position 竞争能力状况
6s@'z<Ct
C (132)concept 概念 __OD^?qa
C (133)conglomerate 跨行业企业 d
H]'&&M
C (134)consistency concept 一致性概念 46Vx)xX
C (135)consolidated accounts 合并报表 qdWsP9}q
C (136)consolidation accounting 合并会计 VU 9w2/cM
C (137)consortium 财团 wS9EC}s:Q
C (138)contingency plan 应急计划 s${ew.eW
C (139)contingent liabilities 或有负债 t[|^[%i
C (140)continuous operation 连续生产 `L /\F,
C (141)contra 抵消 LNPw
b1)
C (142)contract cost 合同成本 y
~7]9?T
C (143)contract costing 合同成本计算 rjHL06qE
C (144)contribution 贡献毛益 T_i]y4dg
C (145)contribution centre 贡献中心 ?VmEbl
C (146)contribution chart 贡献图 Yjx*hv&?
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 .IXkdy
C (148)contribution to salesration 贡献毛益对销售比率 gP:mZ7
C (149)control 控制 &z8I@
^<
C (150)control account 控制帐户 e@|/, W
C (151)control limits 控制限度 T*e>_\Tx
C (152)controllability concept 可控制概念 2|8e7q: +*
C (153)controllable cost 可控制成本 n$&xVaF|
C (154)conversion cost 加工成本 /{QR:8}-Q
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 !N ua
C (156)corporate appraisal 公司评估 z)*7LI
C (157)corporate planning 公司计划 b\&|030+
C (158)corporate social reporting 公司社会报告 VPBlU
C (159)corporation 股份公司 9x$Kb7'F
C (160)cost 成本 1w*DU9f
C (161)cost account 成本帐户 4EQ-48h17
C (162)cost accounting 成本会计 KG=h!]Meq
C (163)cost accounting manual 成本手册 H=,0p
C (164)cost accounts calendar 成本报表的日历时间 LX5, _`B
C (165)cost adjustment 成本调整 OFH!z
{*
C (166)cost allocation 成本分配 K)"lq5nM
C (167)cost apportionment 成本分摊 FtHR.S=u
C (168)cost attribution 成本归属 M@%$9N)gd
C (169)cost audit 成本审计 Gpv9~&