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注会《审计》英语常用词汇 /oe="/y6
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1.audit 审计 ;}^Pfm8
2.attestation 鉴证 D{a{$Pr
3.credibility 可信赖程度 ==UH)o`?8
4.audit of financial statements 财务报表审计 B1*%pjy
5.agreed-upon procedures 执行商定程序 3YA !2
6.high levels of assurance 高水平保证 {,P&05iSi
7.compilation 编制 W!GgtQw{F
8.reliability 可靠性 E$smr\
9.relevance 相关性 T'fE4}rY
10.professional skepticism 职业谨慎 zx;x@";p
11.objectivity 客观性 -kQ{~">w
12. professional competence 专业胜任能力 <
8WS YZ
13.Senior/CPA-in-charge 项目经理 >MiA|N=
14.audit engagement letter 业务约定书 ;uR8pz e
15.recurring audit 连续审计 4v E,nx=
16.the client 委托人 mP3:Fc_G
17.change CPA 更换注册会计师 )M'#l<9B
18.the existing CPA 现任注册会计师 Z#"6&kv
19.the successor CPA 后任注册会计师 HYW+,ts'
20.the preceding CPA前任注册会计师 Z1^S;#v
21.issue the audit report 出具审计报告 J^0co1Y0
22.expert 专家 f8'&(-
23.the board of directors 董事会 7&m*:
J
24.knowledge of the entity‘ s business 了解被审计单位情况 ];zi3oS^
25.assess material misstatement risks评估重大错报风险 - DL/Hk_r
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 ]7'Q2OU7
27.a general knowledge of —— 初步了解―――的情况 3#0nus|=S
28.a more knowledge of—— 进一步了解的情况
fwXk{P/
29.the prior year‘s working papers 以前年度工作底稿 d3^LalAp
30.minutes of meeting 会议纪要 BD,~M*%z
31.business risks 经营风险 ZaXK=%z
32.appropriateness 适当性 _3hCu/BV
33.accounting estimate 会计估计 {*>$LlL
34.management representations 管理层声明 T5W r;a
35.going concern assumption 持续经营假设 ;) (qRZd6
36.audit plan 审计计划 F
N(&3Ull
37.significant audit areas 重点审计领域 UmInAH4
38.error 错误
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39.fraud舞弊 KC8A22
40.modified or additional procedures 修改或追加审计程序 fN8A'p[
41.misappropriation of assets 侵占资产 Y:*mAv;&
42.transactions without substance 虚假交易 bpKMQrwd
43.unusual pressures 异常压力 lE=Q(QUr
44.the suspected noncompliance 涉嫌存在违法行为 Njz,y}\
45.materialiy 重要性 zS|%+er~zO
46.exceed the materiality level 超过重要性水平 D
zl#[|q
47.approach the materiality level 接近重要性水平 \!z=x#!O$
48.an acceptably low level 可接受水平 VaSw}q/o:/
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 >n
vreis
50.misstatements or omissions 错报或漏报 C=%go1! $
51.aggregate 总计 .R biF
52.subsequent events 期后事项 =NyzX&H6
53.adjust the financial statements 调整财务报表 P,D >gxl
54.perform additional audit procedures 实施追加的审计程序 ;?h#',(p
55.audit risk 审计风险 N |7
<*\o
56.detection risk 检查风险 klJDYFX=HK
57.inappropriate audit opinion 不适当的审计意见 >2>xr"
58.material misstatement 重大的错报
_.Uz!2
59.tolerable misstatement 可容忍错报 YM+}Mmu
60.the acceptable level of detection risk 可接受的检查风险 z9;vE7n!
61.assessed level of material misstatement risk 重大错报风险的评估水平 pB?a5jpA
62.simall business 小规模企业 -+Quw2465^
63.accounting system 会计系统 My_fm?n
64.test of control 控制测试 fB;'U
65.walk-through test 穿行测试 otX#}} +
66.communication 沟通 McH*J j
67.flow chart 流程图 7{az %I$h
68.reperformance of internal control 重新执行 l_^>spF
69.audit evidence 审计证据
CcAsJX~_
70.substantive procedures 实质性程序 6sB!m|zm]:
71.assertions 认定 fbo64$!hZ
72.esistence 存在 rv|k8
73.occurrence 发生 6TPcG d Z
74.completeness 完整性 eQ9{J9)?
75.rights and obligations 权利和义务 $`_(%tl
76.valuation and allocation 计价和分摊 a,&Kvh
77.cutoff 截止 ><`.(Z5c
78.accuracy 准确性 |byB7f
79.classification 分类 [h8F)
80.inspection 检查 ~3f#cEP>d}
81.supervision of counting 监盘 jCKRoao
82.observation 观察 o)S>x0|[
83.confirmation 函证 %k$+t
84.computation 计算 i&.F}bEi
85.analytical procedures 分析程序 3^1)W!n/
86.vouch 核对 as
o8
87.trace 追查 #J^p,6
88.audit sampling 审计抽样 )-9|3`
89.error 误差 0Xk;X1Xl
90.expected error 预期误差 z13"S(5D~
91.population 总体 V
FA1p)n
92.sampling risk 抽样风险 K"-N:OV
93.non- sampling risk 非抽样风险 ?ADk`ts~,}
94.sampling unit 抽样单位 _eO+O=j_x
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 Nmi#$K[x
97.the risk of under reliance 信赖不足风险 f()^^ +
98.the risk of over reliance 信赖过度风险 FopD/D{
99.the risk of incorrect rejection 误拒风险 b;!ilBc
100. the risk of incorrect acceptance 误受风险 ao
F>{Z4&B
101.working trial balance 试算平衡表 \hNMTj#O
102.index and cross-referencing 索引和交叉索引 jGt'S{
103.cash receipt 现金收入 )2rI/=R
104.cash disbursement 现金支出 @J"
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105.bank statement 银行对账单 tEP^w
106.bank reconciliation 银行存款余额调节表 ]V.9jlXF
107.balance sheet date 资产负债表日 qc*+;Wi+5
108.net realizable value 可变现净值 H~Q
UN
109.storeroom 仓库 Wuc,Cjm9(!
110.sale invoice 销售发票 /0SPRf}p
111.price list 价目表 )](8{}wo
112.positive confirmation request 积极式询证函 3]}W
113.negative confirmation request 消极式询证函 G*J(4~Yw}
114.purchase requisition 请购单 * k=L
115.receiving report 验收报告 $8_*LR$
116.gross margin 毛利 /hI#6k8o_
117.manufacturing overhead 制造费用 #
+ n
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118.material requisition 领料单 3UrqV`x \
119.inventory-taking 存货盘点 ?{{E/J:%
120.bond certificate 债券 z$;%SYI
121.stock certificate 股票 m^]/
/j
122.audit report 审计报告 tQ2*kE
123.entity 被审计单位 g08=D$P
124.addressee of the audit report 审计报告的收件人 XTZWbhNF
125.unqualified opinion 无保留意见 YT&_{nL#\
126.qualified opinion 保留意见 Z|wZyt$$
127.disclaimer of opinion 无法表示意见 A9lqVMp64
128.adverse opinion 否定意见 BAt2m-
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A (1)ABC 作业基础成本计算 n]8_]0{qi
A (2)absorbed overhead 已吸收制造费用 dWm[#,Q?
A (3)absorption costing 吸收成本计算 c1:op@t
A (4)account 账户,报表 Y|B/(
A (5)accounting postulate 会计假设 :B=`^>RK
A (6)accounting series release 会计公告文件 )(DV~1r=
A (7)accounting valuation 会计计价 Th,2gX9
A (8)account sale 承销清单 >u4uV8S
A (9)accountability concept 经营责任概念 t.knYO)
A (10)accountancy 会计职业 R9=,T0Y
p
A (11)accountant 会计师 \vm'D'9
A (12)accounting 会计 %FyB\IQ
A (13)agency cost 代理成本 ;\#u19
A (14)accounting bases 会计基础 %o{vD&7\
A (15)accounting manual 会计手册 {nHy!{+qqG
A (16)accounting period 会计期间 W:EXL@
A (17)accounting policies 会计方针 a`|/*{
A (18)accounting rate of return 会计报酬率 1U"Y'y2
A (19)accounting reference date 会计参照日 2'pxA:
A (20)accounting reference period 会计参照期间 eJy@N
A (21)accrual concept 应计概念 eMh:T@SN
A (22)accrual expenses 应计费用 &6}vvgz
A (23)acid test ration 速动比率(酸性测试比率) da[l[b;
A (24)acquisition 购置 %LVk%kz
A (25)acquisition accounting 收购会计 6xBP72L;%"
A (26)activity based accounting 作业基础成本计算 Wa[~)A
A (27)adjusting events 调整事项 K"=v|a.
A (28)administrative expenses 行政管理费 IFv2S|
A (29)advice note 发货通知 q2/Vt0aYx
A (30)amortization 摊销 pr;L~$JW
A (31)analytical review 分析性检查
gXH89n
A (32)annual equivalent cost 年度等量成本法 ~:+g+Mf~[
A (33)annual report and accounts 年度报告和报表 c\;}ov+
A (34)appraisal cost 检验成本 ~CM{?{z;
A (35)appropriation account 盈余分配账户 7rhpIP2n
A (36)articles of association 公司章程细则 Q&F@[k
A (37)assets 资产 1W/=
=+%I
A (38)assets cover 资产保障 1eb1Lvn
A (39)asset value per share 每股资产价值 H!45w;,I
A (40)associated company 联营公司 aMz%H|/$
A (41)attainable standard 可达标准 PDpIU.=!0
m?M(79u[
A (42)attributable profit 可归属利润 vys*=48g
A (43)audit 审计 {b#c0>.8-
A (44)audit report 审计报告
/?_{DMt
A (45)auditing standards 审计准则 }xdI{E1 q)
A (46)authorized share capital 额定股本
|u$AzI
A (47)available hours 可用小时 -rH3rKtf~
A (48)avoidable costs 可避免成本 {{<o1{_H
B (49)back-to-back loan 易币贷款 j?&FK
B (50)backflush accounting 倒退成本计算 sV77WF
B (51)bad debts 坏帐 B8TI 5mZ4
B (52)bad debts ratio 坏帐比率 BtqJkdK!;1
B (53)bank charges 银行手续费 IGB>8$7
B (54)bank overdraft 银行透支 L)w& f
B (55)bank reconciliation 银行存款调节表 r/{VL3}F_e
B (56)bank statement 银行对账单 ,cm2uY
B (57)bankruptcy 破产 #lB[]2]N
B (58)basis of apportionment 分摊基础 ;^
/9sLW?#
B (59)batch 批量 ?Z14l0iZ%d
B (60)batch costing 分批成本计算 PGw"\-F
B (61)beta factor B(市场)风险因素 0{B5C
[PTG
B (62)bill 账单 i_=P!%,
B (63)bill of exchange 汇票 O%+:fJz6wI
B (64)bill of landing 提单 o#+!H!C.O
B (65)bill of materials 用料预计单 m' aakq
B (66)bill payable 应付票据 Cu|n?Uk
B (67)bill receivable 应收票据 )FHaJ*&d
B (68)bin card 存货记录卡 IH:Hfv
B (69)bonus 红利 ".@SQgyb0
B (70)book-keeping 薄记 \T[*|"RFZ
B (71)Boston classification 波士顿分类 <T
7y85
B (72)breakeven chart 保本图 &[s^`e
B (73)breakeven point 保本点 glv(`cQ
B (74)breaking-down time 复位时间 I &m~ cBj<
B (75)budget 预算 vG
B (76)budget center 预算中心 hyTi':
B (77)budget cost allowance 预算成本折让 wvc?2~`
B (78)budget manual 预算手册 qi)(\
B (79)budget period 预算期间 B\("08
x
B (80)budgetary control 预算控制 TY8 8PXW
B (81)budgeted capacity 预算生产能力 i3Ffk+ |b
B (82)burden 制造费用 ?`w ~1
B (83)business center 经营中心 M!I:$DZt
B (84)business entity 营业个体 F-=er e
B (85)business unit 经营单位 ,3Wa~\/Q
B (86)buy-out management 管理性购买产权 5-C6; 7%:
B (87)by-product 副产品 *v8 ]99N
C (88)called-up share capital 催缴股本 "?N`9J|j)~
C (89)capacity 生产能力 S>*T&K
C (90)capacity ratios 生产能力比率 ;bA9(:?
C (91)capital 资本 c~tkY
!c
C (92)capital assets pricing model资本资产计价模式 (te\!$
C (93)capital commitment 承诺资本 D
&oC1
C (94)capital employed 已运用的资本 ZRX>SyM
C (95)capital expenditure 资本支出 TIvLY5 HG
C (96)capital expenditureauthorization 资本支出核准 P,v}Au( UI
C (97)capital expenditure control 资本支出控制 gZPJZN/cpz
C (98)capital expenditure proposal资本支出申请 w6E?TI
C (99)capital funding planning 资本基金筹集计划 *PMql $
C (100)capital gain 资本收益 ]Wy V bIu
C (101)capital investment appraisal资本投资评估 4$|G$h
C (102)capital maintenance 资本保全 9Qkww&VEk
C (103)capital resource planning 资本资源计划 0<s)xaN>Y
C (104)capital surplus 资本盈余 =W4cWG?+
C (105)capital turnover 资本周转率 AOfQqGf
C (106)card 记录卡 "jpjBH:c$
C (107)cash 现金 Cn_Mz#Z
C (108)cash account 现金账户 J
,q:
C (109)cash book 现金账薄 fx}R7GN2
C (110)cash cow 金牛产品 SS`\,%aog
C (111)cash flow 现金流量 MP3E]T~:
C (112)cash discounted 现金贴现 ec3('}X
C (113)cash flow budget 现金流量预算 r@!~l1$s`
C (114)cash flow statement 现金流量表 7"QcvV@p
C (115)cash ledger 现金分类账 BShZ)t
C (116)cash limit 现金限额 w?5b: W,
C (117)CCA 现时成本会计 #h&?wE>
C (118)center 中心 s/T5aJR
C (119)changeover time 变更时间 Ti'O 2k
C (120)chartered entity 特许经济个体 jAJ
kCCG
C (121)cheque 支票 R]r~TJ o
C (122)cheque register 支票登记薄 2N]y)S_<V
C (123)coin analysis 零钱分类 =_
UPZ]
C (124)classification 分类 -~aVt~{k/
C (125)clock card 工时卡 #A))#sT'R
C (126)code 代码 M9N|Ql
C (127)commitment accounting 承诺确认会计 2+^#<Uok
C (128)common cost 共同成本 |4'E&(BU-
C (129)company limited byguarantee 有限担保责任公司 :4Y|%
7[
C (130)company limited shares 股份有限公司 7v?Ygtv
C (131)competitive position 竞争能力状况 LD6fi
C (132)concept 概念 Z@h]dU5%a
C (133)conglomerate 跨行业企业 h?R-t*G?
C (134)consistency concept 一致性概念 QHQj6]
C (135)consolidated accounts 合并报表 g=%W"v
C (136)consolidation accounting 合并会计 77
`/YE#M
C (137)consortium 财团 O/<jt'
C (138)contingency plan 应急计划 QK@z##U
C (139)contingent liabilities 或有负债 w5[POo' 5
C (140)continuous operation 连续生产 e
)iVX<qb
C (141)contra 抵消 <D 5QlAN
C (142)contract cost 合同成本 hrW.TwK
C (143)contract costing 合同成本计算 :,7VqCh3@
C (144)contribution 贡献毛益 i@p?.%K{
C (145)contribution centre 贡献中心 I#mT#xs6
C (146)contribution chart 贡献图 /!E /9[V
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 xL!05du
C (148)contribution to salesration 贡献毛益对销售比率 H,?MG
C (149)control 控制 C
qxP@
C (150)control account 控制帐户 [mwfgh&4%
C (151)control limits 控制限度 5I<?HsK@
C (152)controllability concept 可控制概念 ())|x[>JS+
C (153)controllable cost 可控制成本 0p#36 czqy
C (154)conversion cost 加工成本 VJNPs6
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 JhD8.@} b~
C (156)corporate appraisal 公司评估 Fdzd!r1 v
C (157)corporate planning 公司计划 N@)g3mX>
C (158)corporate social reporting 公司社会报告 IGp-`%9
C (159)corporation 股份公司 JLeV@NO
C (160)cost 成本 )GR^V=o7,Y
C (161)cost account 成本帐户 p]>bN
C (162)cost accounting 成本会计 :4;
>).
C (163)cost accounting manual 成本手册 ({8Q=Gh
C (164)cost accounts calendar 成本报表的日历时间 57oY]NT?
C (165)cost adjustment 成本调整 lE`ScYG
C (166)cost allocation 成本分配
t,H,
*2
C (167)cost apportionment 成本分摊 1'g?B
`
C (168)cost attribution 成本归属 \q,w)BE
C (169)cost audit 成本审计 P EbB0GL
C (170)cost behaviour 成本性态 'LX=yL]I
C (171)cost benefit analysis 成本效益分析 ?hwQY}
C (172)cost center 成本中心 Vxw?"mhP
C (173)cost driver 成本动因