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注会《审计》英语常用词汇 _aR{B-E
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1.audit 审计 KF
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2.attestation 鉴证 vP x/&x
3.credibility 可信赖程度 TKM^
4.audit of financial statements 财务报表审计 tPQ|znB|
5.agreed-upon procedures 执行商定程序 `Jk0jj6Z
6.high levels of assurance 高水平保证 X8VBs#tLE
7.compilation 编制 lhHH|~t0
8.reliability 可靠性 -Y@tx fu-
9.relevance 相关性 H,]8[qT<
10.professional skepticism 职业谨慎 B
hxs(NO
11.objectivity 客观性 `mzlOB
12. professional competence 专业胜任能力 `0\Z*^>
13.Senior/CPA-in-charge 项目经理 rw,Ylr:3
14.audit engagement letter 业务约定书 .ojEKu+EJ'
15.recurring audit 连续审计 [EDX@Kdq)
16.the client 委托人 U xBd14-R_
17.change CPA 更换注册会计师 #h?IoB7
18.the existing CPA 现任注册会计师 `*Yw-HL
19.the successor CPA 后任注册会计师 [
N|X
20.the preceding CPA前任注册会计师 `wXK&R<`
21.issue the audit report 出具审计报告 wkM1tKhy/
22.expert 专家 c`soVqT$?
23.the board of directors 董事会 )[ A-d(y=
24.knowledge of the entity‘ s business 了解被审计单位情况 I)rO|
25.assess material misstatement risks评估重大错报风险 4T31<wk
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 =..Bh8P71!
27.a general knowledge of —— 初步了解―――的情况 \P*_zd@%
28.a more knowledge of—— 进一步了解的情况 >x{("``D0y
29.the prior year‘s working papers 以前年度工作底稿
M@R"-$Z
30.minutes of meeting 会议纪要 j:h}ka/!p
31.business risks 经营风险 zbmC?2$
32.appropriateness 适当性 m,lZy#02s3
33.accounting estimate 会计估计 >G:Q/3jh
34.management representations 管理层声明 D`T;j[SsS#
35.going concern assumption 持续经营假设 SI
=$s>1
36.audit plan 审计计划 B+K6(^j,,y
37.significant audit areas 重点审计领域 pcy;]U?
38.error 错误 u#,8bw?1
39.fraud舞弊 g}s$s}
40.modified or additional procedures 修改或追加审计程序 j{%;n40$
41.misappropriation of assets 侵占资产 $Z:O&sD{
42.transactions without substance 虚假交易 _ocCt XI9
43.unusual pressures 异常压力 Kcm+%p^
44.the suspected noncompliance 涉嫌存在违法行为 cD0rU8x
45.materialiy 重要性 ~Q&J\'GQH
46.exceed the materiality level 超过重要性水平 C(
ij_>
47.approach the materiality level 接近重要性水平 OP`f[lCiL
48.an acceptably low level 可接受水平 {Rkd;`Q`!
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 V`y^m@U!
50.misstatements or omissions 错报或漏报 &
Q3Fgj
51.aggregate 总计 Am<5J,<uy
52.subsequent events 期后事项 =]%JTGdp(
53.adjust the financial statements 调整财务报表 X:oOp=y]|
54.perform additional audit procedures 实施追加的审计程序 Zz0bd473k?
55.audit risk 审计风险 J#I RbO)
56.detection risk 检查风险 $fmTa02q>
57.inappropriate audit opinion 不适当的审计意见 'XK 'T\m
58.material misstatement 重大的错报 .xN<<+|_v'
59.tolerable misstatement 可容忍错报 ZwkUd-=0i
60.the acceptable level of detection risk 可接受的检查风险 h3o'T=`Sm
61.assessed level of material misstatement risk 重大错报风险的评估水平 d=D-s
62.simall business 小规模企业 Sc7 Ftb%
63.accounting system 会计系统
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64.test of control 控制测试 0$*7lQ<a#M
65.walk-through test 穿行测试 G?s9c0f
66.communication 沟通 cUY-
67.flow chart 流程图 ev4[4T-(@
68.reperformance of internal control 重新执行 Fw 0m(7
69.audit evidence 审计证据 UzxL" `^7
70.substantive procedures 实质性程序 #*o0n>O
71.assertions 认定 Zw]"p63eMa
72.esistence 存在 (BEe^]f
73.occurrence 发生 gXxi; g
74.completeness 完整性 V&*IZ
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75.rights and obligations 权利和义务 Lc{AB!Br
76.valuation and allocation 计价和分摊 =W~7fs
77.cutoff 截止 |V a:*3u
78.accuracy 准确性 {<42PJtPY
79.classification 分类 5T x4u%g
80.inspection 检查 .C'\U[A{
81.supervision of counting 监盘 "t0^4=c+7
82.observation 观察 B!wN%>U
83.confirmation 函证 $94lF~
84.computation 计算 )ros-dp`
85.analytical procedures 分析程序
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86.vouch 核对 +F)EGB%LXs
87.trace 追查 vNSUrf,r
88.audit sampling 审计抽样 ,X|Oe@/
89.error 误差 Rw?w7?I
90.expected error 预期误差 4fi4F1 f
91.population 总体 &W45.2
92.sampling risk 抽样风险 JWNN5#=fQ
93.non- sampling risk 非抽样风险 0z>IYw|UB
94.sampling unit 抽样单位 4|?(LHBD)
95.statistical sampling 统计抽样 cfTT7O#Dc
96.tolerable error 可容忍误差 w){B$X
97.the risk of under reliance 信赖不足风险 W`[VLi}fe
98.the risk of over reliance 信赖过度风险 k=s^-Eiu
99.the risk of incorrect rejection 误拒风险 ctP+ECH
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 \@@ G\\)er
102.index and cross-referencing 索引和交叉索引 o@)Fy51DD
103.cash receipt 现金收入 ^T&{ORWz
104.cash disbursement 现金支出
Va?]:Q
105.bank statement 银行对账单 m6i ,xn
106.bank reconciliation 银行存款余额调节表 Ichg,d-M-K
107.balance sheet date 资产负债表日 5gf
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108.net realizable value 可变现净值 y4kn2Mw;
109.storeroom 仓库 TCp9C1Q4
110.sale invoice 销售发票 wq?"NQ?O<
111.price list 价目表 /dCsZA
112.positive confirmation request 积极式询证函 WSozDNF!'f
113.negative confirmation request 消极式询证函 lf=G
114.purchase requisition 请购单 gt8dFcm|s
115.receiving report 验收报告 WOO3z5 La
116.gross margin 毛利 :Racu;xf
117.manufacturing overhead 制造费用 z};|.N}
118.material requisition 领料单 /we]i1-9
119.inventory-taking 存货盘点 bPTtA;u
120.bond certificate 债券 [[[C`H@
121.stock certificate 股票 _gMr]%Q
122.audit report 审计报告 o(tJc}Mh+(
123.entity 被审计单位 pLu5x<
124.addressee of the audit report 审计报告的收件人 {iyJ
HY
125.unqualified opinion 无保留意见 aj4ZS
126.qualified opinion 保留意见 kwp%5C-S
127.disclaimer of opinion 无法表示意见 Tgpu 9V6
128.adverse opinion 否定意见 ]Gi&:k
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A (1)ABC 作业基础成本计算 F:jNv3W1
A (2)absorbed overhead 已吸收制造费用 ./I? |ih
A (3)absorption costing 吸收成本计算 >,,`7%Rv
A (4)account 账户,报表 7)U
ik}0
A (5)accounting postulate 会计假设 y{M7kYWtHV
A (6)accounting series release 会计公告文件 ~C{:G;Iy0
A (7)accounting valuation 会计计价 :
i{M1z I
A (8)account sale 承销清单 k{r<S|PK0
A (9)accountability concept 经营责任概念 "EpH02{i
A (10)accountancy 会计职业 ZY<RNwu
A (11)accountant 会计师
(&.T
A (12)accounting 会计 O1\4WG%
A (13)agency cost 代理成本 qb;b.P?~D$
A (14)accounting bases 会计基础 ?$`kT..j,u
A (15)accounting manual 会计手册 2|"D\N
A (16)accounting period 会计期间 <zpxodM@T
A (17)accounting policies 会计方针 fln[Q2zl
A (18)accounting rate of return 会计报酬率 6D]fDeH\
A (19)accounting reference date 会计参照日 R?1Z[N
A (20)accounting reference period 会计参照期间 jwjLxt
A (21)accrual concept 应计概念 jUD^]Qs
A (22)accrual expenses 应计费用
3*Q=)}
A (23)acid test ration 速动比率(酸性测试比率) m=n79]b:N
A (24)acquisition 购置 $%$zZJ@/
A (25)acquisition accounting 收购会计 Y-8BL
A (26)activity based accounting 作业基础成本计算 or#]
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A (27)adjusting events 调整事项 NU_^*@k
A (28)administrative expenses 行政管理费 " O
r1 fC
A (29)advice note 发货通知 |*48J1:1y
A (30)amortization 摊销 mxEe
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A (31)analytical review 分析性检查 &IXmy-w
A (32)annual equivalent cost 年度等量成本法 .(/HU Qn
A (33)annual report and accounts 年度报告和报表 E-^(VZ_Xj
A (34)appraisal cost 检验成本 +\["HS7+'0
A (35)appropriation account 盈余分配账户 @_t=0Rc
A (36)articles of association 公司章程细则 GH':Yk
A (37)assets 资产 TfJ*G6\7e#
A (38)assets cover 资产保障 ?Sh"%x
A (39)asset value per share 每股资产价值 ? #a&eW
A (40)associated company 联营公司 )^8[({r~
A (41)attainable standard 可达标准 r<kgYU`
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A (42)attributable profit 可归属利润 q{V e%8$"
A (43)audit 审计 6|lsG6uf
A (44)audit report 审计报告 :YRHO|
A (45)auditing standards 审计准则 ^>%.l'1/(
A (46)authorized share capital 额定股本 )a0l:jEOc
A (47)available hours 可用小时 9{3_2CIL
A (48)avoidable costs 可避免成本 '0~?zP
B (49)back-to-back loan 易币贷款 NA$)qX_
B (50)backflush accounting 倒退成本计算 3f$n8>mq
B (51)bad debts 坏帐 /$clk=
B (52)bad debts ratio 坏帐比率 p*<I_QM!
B (53)bank charges 银行手续费 Z79 6;qk
B (54)bank overdraft 银行透支 EKO'S+~
B (55)bank reconciliation 银行存款调节表 (xvg.Nby
B (56)bank statement 银行对账单 ..h@QQ
B (57)bankruptcy 破产 Vo^J2[U
B (58)basis of apportionment 分摊基础 x~uDCbL
B (59)batch 批量 O*/%zr
B (60)batch costing 分批成本计算 S@!_{da
B (61)beta factor B(市场)风险因素 > dVhIbG
B (62)bill 账单 .Y2Hd$rs
B (63)bill of exchange 汇票 x] `F#5j
B (64)bill of landing 提单 @C^x&Sjm
B (65)bill of materials 用料预计单 PSv 5tQhm
B (66)bill payable 应付票据 oj.J;[-
B (67)bill receivable 应收票据 I@z@s}x>
B (68)bin card 存货记录卡 {/)i}V#RE
B (69)bonus 红利 @f"[*7Q`/
B (70)book-keeping 薄记 )2wf D
B (71)Boston classification 波士顿分类 zOA~<fhT
B (72)breakeven chart 保本图 %CYo,
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B (73)breakeven point 保本点 D1+1j:m
B (74)breaking-down time 复位时间 @i> r(X
B (75)budget 预算 1P"{
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B (76)budget center 预算中心 Fs~*-R$
B (77)budget cost allowance 预算成本折让 D^h!
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B (78)budget manual 预算手册 7bbFUUUG"
B (79)budget period 预算期间 %m/lPL
B (80)budgetary control 预算控制 ,[p pETz
B (81)budgeted capacity 预算生产能力 IO&U=-pn
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B (82)burden 制造费用 9W(&g)`
B (83)business center 经营中心 |J`v
w
B (84)business entity 营业个体 VJw7defc
B (85)business unit 经营单位 ;=IJHk1&
B (86)buy-out management 管理性购买产权 2o9B >f&g
B (87)by-product 副产品
Z'9 |
C (88)called-up share capital 催缴股本 "9^b1UH<
C (89)capacity 生产能力 s*
u1n+Zq
C (90)capacity ratios 生产能力比率 !oXFDC3k
C (91)capital 资本 |*w)]2Bl
C (92)capital assets pricing model资本资产计价模式 ChUE,)
C (93)capital commitment 承诺资本 ks phO-
C (94)capital employed 已运用的资本 2!
}F+^8'P
C (95)capital expenditure 资本支出 w^zqYGxG)
C (96)capital expenditureauthorization 资本支出核准 tA4Ra,-c
C (97)capital expenditure control 资本支出控制 vy5F
w&?"
C (98)capital expenditure proposal资本支出申请 -3?
<Ja
C (99)capital funding planning 资本基金筹集计划 Q5dqn"?
C (100)capital gain 资本收益 !pRu?5
C (101)capital investment appraisal资本投资评估 Q[#8ErUY
C (102)capital maintenance 资本保全 c\>I0HH;!
C (103)capital resource planning 资本资源计划 t\QLj&h}E
C (104)capital surplus 资本盈余 "3]}V=L<5
C (105)capital turnover 资本周转率 4qE4 i:b
C (106)card 记录卡 +J{ErsG?6P
C (107)cash 现金 oDD"h,Z
C (108)cash account 现金账户 Kv1~,j6
C (109)cash book 现金账薄 f{L;,
C (110)cash cow 金牛产品 'ParMT
C (111)cash flow 现金流量 - |DWPU!
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C (112)cash discounted 现金贴现 *XWu) >*o
C (113)cash flow budget 现金流量预算 -Wmb
M]Z
C (114)cash flow statement 现金流量表 l,Y5VGiH#
C (115)cash ledger 现金分类账 5Hj/7~ =
C (116)cash limit 现金限额 W{q
P/R
C (117)CCA 现时成本会计 x.t&NP^V)
C (118)center 中心 am3JzH
C (119)changeover time 变更时间 i"
u|119
C (120)chartered entity 特许经济个体 \hI?XnL
#
C (121)cheque 支票 t 3N}):
C (122)cheque register 支票登记薄 (i(E~^O
C (123)coin analysis 零钱分类 D9P,[:
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C (124)classification 分类 ,KM%/;1Dm
C (125)clock card 工时卡 w0nbL^f
C (126)code 代码 .eVX/6,
C (127)commitment accounting 承诺确认会计 eJ<P
C (128)common cost 共同成本 iJ*Wsp
C (129)company limited byguarantee 有限担保责任公司 , vvfk=-
C (130)company limited shares 股份有限公司 $ eL-fg
C (131)competitive position 竞争能力状况 e~)4v
C (132)concept 概念 5QXU"kWH
C (133)conglomerate 跨行业企业 QaEiP n~
C (134)consistency concept 一致性概念
7;'UC','
C (135)consolidated accounts 合并报表 lU=V
CuW!
C (136)consolidation accounting 合并会计 {W{;VJKQ2
C (137)consortium 财团 E]&N'+T
C (138)contingency plan 应急计划 MD1X1,fk
C (139)contingent liabilities 或有负债 8/)q$zs
C (140)continuous operation 连续生产 M^HYkXn[
C (141)contra 抵消 X1}M_h%
C (142)contract cost 合同成本 ^J^~5q8
C (143)contract costing 合同成本计算 [bo"!Qk%
C (144)contribution 贡献毛益 cf>lY
C (145)contribution centre 贡献中心 M Tl
@#M
C (146)contribution chart 贡献图 =bJ$>Djp
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Si
~wig2
C (148)contribution to salesration 贡献毛益对销售比率 ^9hc`.5N&?
C (149)control 控制 Zp_j\B
C (150)control account 控制帐户 {U3jJ#K
C (151)control limits 控制限度 0^J%&1a Ic
C (152)controllability concept 可控制概念 O\;Lb[`lb
C (153)controllable cost 可控制成本 [X@{xF^vBQ
C (154)conversion cost 加工成本 4mp)v*z
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 jZidT9[g
C (156)corporate appraisal 公司评估 Fq+Cr?-
C (157)corporate planning 公司计划 D1>*ml
C (158)corporate social reporting 公司社会报告 B[8RBTsA
C (159)corporation 股份公司 G='`*_$
C (160)cost 成本 ,mCf{V]#
C (161)cost account 成本帐户 /#:*hn
C (162)cost accounting 成本会计 b9i_\
C (163)cost accounting manual 成本手册 $$4flfx
C (164)cost accounts calendar 成本报表的日历时间 !U(S?:hvW
C (165)cost adjustment 成本调整 $?:IRgAr
C (166)cost allocation 成本分配 @(x]+*)
C (167)cost apportionment 成本分摊 W6EEC<$JL
C (168)cost attribution 成本归属 O(0a l#Fvj
C (169)cost audit 成本审计 9%ct
C (170)cost behaviour 成本性态 n@bkZ/G
C (171)cost benefit analysis 成本效益分析 sP@XV/`3L6
C (172)cost center 成本中心 ?Y\WSI?i
C (173)cost driver 成本动因