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注会《审计》英语常用词汇 ]
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1.audit 审计 $SAk|
2.attestation 鉴证 "^3pP(8;~
3.credibility 可信赖程度 6t0-u
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4.audit of financial statements 财务报表审计 >i:hdcxe
5.agreed-upon procedures 执行商定程序 !JOM+P:
6.high levels of assurance 高水平保证
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7.compilation 编制 uz8Y)b
8.reliability 可靠性 ~UhTy~jya
9.relevance 相关性 XSDudL
10.professional skepticism 职业谨慎 __Tg1A
11.objectivity 客观性 d#OE) ,`
12. professional competence 专业胜任能力 9b
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13.Senior/CPA-in-charge 项目经理 aIsT"6A~{
14.audit engagement letter 业务约定书 FJYc*l
15.recurring audit 连续审计 ns/L./z
16.the client 委托人 5[\LQtM
17.change CPA 更换注册会计师 h,u?3}Knnb
18.the existing CPA 现任注册会计师 nxZ[E.-\
19.the successor CPA 后任注册会计师 B[8`l} t
20.the preceding CPA前任注册会计师 {W
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21.issue the audit report 出具审计报告 /A{/
22.expert 专家 Ce%fz~*b
23.the board of directors 董事会 l^,"^vz
24.knowledge of the entity‘ s business 了解被审计单位情况 pk&;5|cCD
25.assess material misstatement risks评估重大错报风险 Sph:OX8
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:zW>l
27.a general knowledge of —— 初步了解―――的情况 m0(]%Kdw
28.a more knowledge of—— 进一步了解的情况 JXa5snh{h
29.the prior year‘s working papers 以前年度工作底稿 XzH"dDAVE
30.minutes of meeting 会议纪要 w]ZE('3%W
31.business risks 经营风险 +LEU|#
32.appropriateness 适当性 dRXEF6G
33.accounting estimate 会计估计 /O$7A7Tl
34.management representations 管理层声明 ^o@N.+`&<
35.going concern assumption 持续经营假设 WU"
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36.audit plan 审计计划 ivb?B,Lz0
37.significant audit areas 重点审计领域 BA
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38.error 错误 / ~\ I
39.fraud舞弊 ]g0h7q)79
40.modified or additional procedures 修改或追加审计程序 0qPbmLMK
41.misappropriation of assets 侵占资产 3gcDc~~=
42.transactions without substance 虚假交易 &P,z$H{o@
43.unusual pressures 异常压力 c'gV
44.the suspected noncompliance 涉嫌存在违法行为 `Z
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45.materialiy 重要性 )^^Eh=Kbj
46.exceed the materiality level 超过重要性水平 ys#V_ysb
47.approach the materiality level 接近重要性水平 f'>2
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48.an acceptably low level 可接受水平 ]
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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 9BA*e-[
50.misstatements or omissions 错报或漏报 j0F'I*Z3
51.aggregate 总计 @VVDN
52.subsequent events 期后事项 (*CGZDg
53.adjust the financial statements 调整财务报表 &~SPDiu.t
54.perform additional audit procedures 实施追加的审计程序 Y>l92=G
55.audit risk 审计风险 $0OWPC1
56.detection risk 检查风险 A/%+AH(
57.inappropriate audit opinion 不适当的审计意见 A3Lfh6O
58.material misstatement 重大的错报 i7UE9Nyl*
59.tolerable misstatement 可容忍错报 jwe^(U
60.the acceptable level of detection risk 可接受的检查风险 JO^E x1c
61.assessed level of material misstatement risk 重大错报风险的评估水平 NGYUZ\m
62.simall business 小规模企业 2Kg+SLU[~
63.accounting system 会计系统 NPFrn[M$
64.test of control 控制测试 6hvmp
65.walk-through test 穿行测试 9AGf4tuy
66.communication 沟通 7 z#Xf
67.flow chart 流程图 \`!M5FJ
68.reperformance of internal control 重新执行 pFZ2(b&
69.audit evidence 审计证据 <Z -d5D>
70.substantive procedures 实质性程序 (i"@{[IP
71.assertions 认定 ~$PQ8[=
72.esistence 存在 i3s,C;7[2
73.occurrence 发生 P0 va=H
74.completeness 完整性 B"903g 1
75.rights and obligations 权利和义务 -S7y1 ) 7
76.valuation and allocation 计价和分摊 GF3"$?Cw
77.cutoff 截止 7P!Hryy
78.accuracy 准确性 I\|x0D
79.classification 分类 T,sArKBI
80.inspection 检查 1syI%I1
81.supervision of counting 监盘 QS*!3?%
82.observation 观察 bc{ {a
83.confirmation 函证 f.~-31
84.computation 计算 c~0hu*&
85.analytical procedures 分析程序 {);S6F$[3
86.vouch 核对 jYv`kt
87.trace 追查 0CTUcVM#9
88.audit sampling 审计抽样 t5qNfiKC
89.error 误差 ;Rz+4<
90.expected error 预期误差 PZDj)x_%B&
91.population 总体 X;hV+|Bo
92.sampling risk 抽样风险 Tr}
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93.non- sampling risk 非抽样风险 <H,q( :pM
94.sampling unit 抽样单位 b&i0)/;
95.statistical sampling 统计抽样 B}(+
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96.tolerable error 可容忍误差 SG)hrd
97.the risk of under reliance 信赖不足风险 m-M.F9R
98.the risk of over reliance 信赖过度风险 h5x_Vjj
99.the risk of incorrect rejection 误拒风险 JS&=V67[
100. the risk of incorrect acceptance 误受风险 '}Tf9L%
101.working trial balance 试算平衡表 Q|O! cEW/
102.index and cross-referencing 索引和交叉索引 QNk\y@yKw
103.cash receipt 现金收入 p7\}X. L
104.cash disbursement 现金支出 CfSpwkg
105.bank statement 银行对账单 |BO!q9633V
106.bank reconciliation 银行存款余额调节表 7<ZP (I5X
107.balance sheet date 资产负债表日 RbY=OOQ
108.net realizable value 可变现净值 3%g\)Cs
109.storeroom 仓库 RwG@C|sG
110.sale invoice 销售发票 iEtnwSt
111.price list 价目表 /hojm6MM
112.positive confirmation request 积极式询证函 EqN_VT@
113.negative confirmation request 消极式询证函 #-0}r
114.purchase requisition 请购单 4t%g:9]vr
115.receiving report 验收报告 N<e=!LV
116.gross margin 毛利 ?dJ[?<aG
117.manufacturing overhead 制造费用 u Z(vf
118.material requisition 领料单 )o:%Zrk
119.inventory-taking 存货盘点 y rSTU-5u
120.bond certificate 债券 fG+/p 0sJ?
121.stock certificate 股票 * mzJ)4A
122.audit report 审计报告 wNHvYulI
123.entity 被审计单位 :r{;'[38
124.addressee of the audit report 审计报告的收件人 ?gp:uxq,.
125.unqualified opinion 无保留意见 .ykCmznf*
126.qualified opinion 保留意见 YH0=YmU#X
127.disclaimer of opinion 无法表示意见 3rF=u:r7c
128.adverse opinion 否定意见 aSKLSl't`
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A (1)ABC 作业基础成本计算 yJ\K\\]
A (2)absorbed overhead 已吸收制造费用 *0K@^Db-
A (3)absorption costing 吸收成本计算 7)2Co[t
A (4)account 账户,报表 Ik4FVL8~
A (5)accounting postulate 会计假设 9]{(~=D7
A (6)accounting series release 会计公告文件 IQ${2Dpg[
A (7)accounting valuation 会计计价 r34q9NFT5
A (8)account sale 承销清单 !r
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A (9)accountability concept 经营责任概念 G(g.~|=EZ
A (10)accountancy 会计职业 5#DtaVz
A (11)accountant 会计师 XM9}ax
A (12)accounting 会计 w:|BQ,
A (13)agency cost 代理成本 q_h=O1W
A (14)accounting bases 会计基础 M<4tjVQ6
A (15)accounting manual 会计手册 9^ DXw!
A (16)accounting period 会计期间 (1t b
A (17)accounting policies 会计方针 n<}t\<LG^c
A (18)accounting rate of return 会计报酬率 TqvgCk-
A (19)accounting reference date 会计参照日 0|RFsJ"
A (20)accounting reference period 会计参照期间 =JqKdLH
A (21)accrual concept 应计概念 cgQ4 JY/
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A (22)accrual expenses 应计费用 i]>)'i
A (23)acid test ration 速动比率(酸性测试比率) TVk C pO,H
A (24)acquisition 购置 nB;yS<
A (25)acquisition accounting 收购会计 :o)4Y
A (26)activity based accounting 作业基础成本计算 Y-0o>:SM
A (27)adjusting events 调整事项 _a~uIGN
A (28)administrative expenses 行政管理费 p41TSALq
A (29)advice note 发货通知 ;tBc&LJ?
A (30)amortization 摊销 U{8]TEv
A (31)analytical review 分析性检查 MmZs|pXk
A (32)annual equivalent cost 年度等量成本法 'aW}&!H M
A (33)annual report and accounts 年度报告和报表 sX8?U
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A (34)appraisal cost 检验成本 >=T\=y
A (35)appropriation account 盈余分配账户 >~nc7j
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A (36)articles of association 公司章程细则 ^Yz.}a##w2
A (37)assets 资产 I6q]bQ="
A (38)assets cover 资产保障 CDNh9`
A (39)asset value per share 每股资产价值 5._=m"Pl
A (40)associated company 联营公司 da'7*
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A (41)attainable standard 可达标准 'S[&-D%(3
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A (42)attributable profit 可归属利润 ;Q1/53Y<
A (43)audit 审计 <b5J"i&m
A (44)audit report 审计报告 5kRP
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A (45)auditing standards 审计准则 Y[0
A (46)authorized share capital 额定股本 l]bCt b%_
A (47)available hours 可用小时 6r|Bi HP
A (48)avoidable costs 可避免成本 `8.Oc;*zu
B (49)back-to-back loan 易币贷款 mYE 8]4
B (50)backflush accounting 倒退成本计算 A9?h*/$
B (51)bad debts 坏帐 eSC69m
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B (52)bad debts ratio 坏帐比率 fsA-}Qc
B (53)bank charges 银行手续费 !oJ226>WI
B (54)bank overdraft 银行透支 Jd
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B (55)bank reconciliation 银行存款调节表 /+11`B09
B (56)bank statement 银行对账单 -F]0Py8(
B (57)bankruptcy 破产 O%$XgEJ8p
B (58)basis of apportionment 分摊基础 y[pU8QSt
B (59)batch 批量 A.5N<$l
B (60)batch costing 分批成本计算 ,X&(BQj h
B (61)beta factor B(市场)风险因素 }"sZ)FE
B (62)bill 账单 NV[_XXTv7
B (63)bill of exchange 汇票 IK
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B (64)bill of landing 提单 TB8a#bK4
B (65)bill of materials 用料预计单 S~Z`?qHWh
B (66)bill payable 应付票据 &3o[^_Ti
B (67)bill receivable 应收票据 W@T_-pTCjK
B (68)bin card 存货记录卡 !,I530eh7
B (69)bonus 红利 3RW3<n
B (70)book-keeping 薄记 "I7 Sed7
B (71)Boston classification 波士顿分类 +Vf39}8
B (72)breakeven chart 保本图 %+1;iuDL
B (73)breakeven point 保本点 G;'=#c
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B (74)breaking-down time 复位时间 -f4>4@y
B (75)budget 预算 +FYQ7UE
B (76)budget center 预算中心 !6d6b@Mv
B (77)budget cost allowance 预算成本折让 " iKX-VIl
B (78)budget manual 预算手册 x'uxSeH$
B (79)budget period 预算期间 /IkSgKJiz\
B (80)budgetary control 预算控制 DNh{J^S"}w
B (81)budgeted capacity 预算生产能力 MgP6ki1z
B (82)burden 制造费用 ^EG@tB $<
B (83)business center 经营中心 /F3bZ3F
B (84)business entity 营业个体 Bl
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B (85)business unit 经营单位 =$^<@-;
B (86)buy-out management 管理性购买产权 'u%;5;%2
B (87)by-product 副产品 knPo"GQW
C (88)called-up share capital 催缴股本 uPp9
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C (89)capacity 生产能力 2".^Ma^D!
C (90)capacity ratios 生产能力比率 6pKb!JJ
C (91)capital 资本 E>|xv#:~DV
C (92)capital assets pricing model资本资产计价模式 UP*\p79oO
C (93)capital commitment 承诺资本 (16U]s
C (94)capital employed 已运用的资本 p?#cn
C (95)capital expenditure 资本支出 HoFFce7
o
C (96)capital expenditureauthorization 资本支出核准 _BA2^C':c{
C (97)capital expenditure control 资本支出控制 Ep@NT+VnI
C (98)capital expenditure proposal资本支出申请 S]P80|!|
C (99)capital funding planning 资本基金筹集计划 VgoN=S
C (100)capital gain 资本收益 6z (eW]p
C (101)capital investment appraisal资本投资评估 R>3a?.X
C (102)capital maintenance 资本保全 5 GwXZ;(G
C (103)capital resource planning 资本资源计划 Y?^1=9
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C (104)capital surplus 资本盈余 ZgXn8O[a
C (105)capital turnover 资本周转率 il)LkZ@
C (106)card 记录卡 ] VN4;R
C (107)cash 现金 <0,szw
C (108)cash account 现金账户 6*cY[R|q!
C (109)cash book 现金账薄 LMV0:\>
C (110)cash cow 金牛产品 t]j4PNzn
C (111)cash flow 现金流量 1e0O-aT#Q
C (112)cash discounted 现金贴现 cITF=
Ez
C (113)cash flow budget 现金流量预算 yXpU)|o
C (114)cash flow statement 现金流量表 `D#3
C (115)cash ledger 现金分类账 :=0XT`iY
C (116)cash limit 现金限额 T{L{<+9%
C (117)CCA 现时成本会计 5_d=~whO&2
C (118)center 中心 \w]c<gM K
C (119)changeover time 变更时间 R
m{\ R
C (120)chartered entity 特许经济个体 xEA%UFB.!G
C (121)cheque 支票 frYPC
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C (122)cheque register 支票登记薄 ,sM>{NK9R
C (123)coin analysis 零钱分类 vfh0aW-O
C (124)classification 分类 +h*.%P}o
C (125)clock card 工时卡 P@u&~RN9f+
C (126)code 代码 =Wl*.%1 b
C (127)commitment accounting 承诺确认会计 `$X|VAS2
C (128)common cost 共同成本 R]-
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C (129)company limited byguarantee 有限担保责任公司
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C (130)company limited shares 股份有限公司 ddR_+B*H
C (131)competitive position 竞争能力状况 WdA6Y
C (132)concept 概念 Z1(-FT6O
C (133)conglomerate 跨行业企业 =h083|y>
C (134)consistency concept 一致性概念 $S"QyAH~-a
C (135)consolidated accounts 合并报表 R/yOy^<
C (136)consolidation accounting 合并会计 )<6zbG
C (137)consortium 财团 owA0I'|V-A
C (138)contingency plan 应急计划 `mI%Se
C (139)contingent liabilities 或有负债 3,snx4q
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C (140)continuous operation 连续生产 +UK".
C (141)contra 抵消 #&@qmps(T
C (142)contract cost 合同成本 9}4EW4
C (143)contract costing 合同成本计算 xELnik_L2
C (144)contribution 贡献毛益 -*?Y4}mK
C (145)contribution centre 贡献中心 %Jrdr`<
C (146)contribution chart 贡献图 K|H&x"t
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 $ljgFmR_
C (148)contribution to salesration 贡献毛益对销售比率 4b" %171
C (149)control 控制 %HRFH
C (150)control account 控制帐户 NZ\aK}?~
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C (151)control limits 控制限度 j15TavjGh
C (152)controllability concept 可控制概念 [7gyF}*;
C (153)controllable cost 可控制成本 )$#r6fQO
C (154)conversion cost 加工成本 )8c`o
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 6zQ {Y"0
C (156)corporate appraisal 公司评估 I6]|dA3G
C (157)corporate planning 公司计划 bw@DcT&,
C (158)corporate social reporting 公司社会报告 JlR'w]d M,
C (159)corporation 股份公司 sP0pw]
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C (160)cost 成本 xHml"Y1
C (161)cost account 成本帐户 5(/ 5$u
C (162)cost accounting 成本会计 oCLs"L-r{
C (163)cost accounting manual 成本手册 =5P_xQx
C (164)cost accounts calendar 成本报表的日历时间 QK5y%bT
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C (165)cost adjustment 成本调整 ."m6zq
C (166)cost allocation 成本分配 !;S
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C (167)cost apportionment 成本分摊 e JMD8#
C (168)cost attribution 成本归属 vT<q zN
C (169)cost audit 成本审计 CfMq?.4%E}
C (170)cost behaviour 成本性态 TtL2}Wdd.%
C (171)cost benefit analysis 成本效益分析 &`a$n2ycy
C (172)cost center 成本中心 SL;\S74
C (173)cost driver 成本动因