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注会《审计》英语常用词汇 ay,E!G&H
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A?/(W_Gt^M
1.audit 审计 pt+[BF 6P
2.attestation 鉴证 isR|K9qf^
3.credibility 可信赖程度 x"QZ}28(t
4.audit of financial statements 财务报表审计 nnPY8pdjSD
5.agreed-upon procedures 执行商定程序 U#U nM,3%
6.high levels of assurance 高水平保证 }0?\H)/edP
7.compilation 编制 #Jqa_$\.
8.reliability 可靠性 ESt@%7.F
9.relevance 相关性 M;K%=l$NG
10.professional skepticism 职业谨慎 &?gvW//L2
11.objectivity 客观性 1C'_I
12. professional competence 专业胜任能力 #DFfySH)A
13.Senior/CPA-in-charge 项目经理 hIv8A_>@`
14.audit engagement letter 业务约定书 c})f&Z@<
15.recurring audit 连续审计 XUp'wP
16.the client 委托人 yxz"9PE/P
17.change CPA 更换注册会计师 8RJ^e[?o(
18.the existing CPA 现任注册会计师 !*@sX7H
19.the successor CPA 后任注册会计师 mIX[HDy:V$
20.the preceding CPA前任注册会计师 t\%gP@?
21.issue the audit report 出具审计报告 zs~v6y@
22.expert 专家 oWo/QNw9
23.the board of directors 董事会 R:t>PFwo
24.knowledge of the entity‘ s business 了解被审计单位情况 vMB`TpZ
25.assess material misstatement risks评估重大错报风险
).b,KSi
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 5g(`U+,*(
27.a general knowledge of —— 初步了解―――的情况 I?_YL*
28.a more knowledge of—— 进一步了解的情况 YXr"
29.the prior year‘s working papers 以前年度工作底稿 .V Cfh+*J#
30.minutes of meeting 会议纪要 a{FCg%vD)
31.business risks 经营风险 r1)@ 7Nt
32.appropriateness 适当性 A%$ZB9#zQ
33.accounting estimate 会计估计 96FS-`
34.management representations 管理层声明 kg^VzNX
35.going concern assumption 持续经营假设 oX
#WT
36.audit plan 审计计划 OEFALt
37.significant audit areas 重点审计领域 gLL8-T[9
38.error 错误 at-+%e
39.fraud舞弊 )IH|S5mG?
40.modified or additional procedures 修改或追加审计程序 t+?m<h6w;l
41.misappropriation of assets 侵占资产 nPU=n[t8O
42.transactions without substance 虚假交易 ',Q|g^rF]
43.unusual pressures 异常压力 Ghb Jty`
44.the suspected noncompliance 涉嫌存在违法行为 "$Mz>]3&q
45.materialiy 重要性 BQ7p<{G
46.exceed the materiality level 超过重要性水平 uVn"'p-
47.approach the materiality level 接近重要性水平 Dxlpo!
?#
48.an acceptably low level 可接受水平 g VPtd[r
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 iir]M`A.-
50.misstatements or omissions 错报或漏报 dRD t.U!T
51.aggregate 总计 -)p
S\$GC
52.subsequent events 期后事项 6SGV}dAx
53.adjust the financial statements 调整财务报表 DZ7<-SFU
54.perform additional audit procedures 实施追加的审计程序 Ad
ma~]T9
55.audit risk 审计风险 (q]_&%yW
56.detection risk 检查风险 f6r~Ycf,f
57.inappropriate audit opinion 不适当的审计意见 v{[:7]b_=
58.material misstatement 重大的错报 Jb (CH4|7
59.tolerable misstatement 可容忍错报 vk&6L%_~a
60.the acceptable level of detection risk 可接受的检查风险
4,]z
61.assessed level of material misstatement risk 重大错报风险的评估水平 t3//
U
#
62.simall business 小规模企业 #NZ#G~oeO
63.accounting system 会计系统 QU;bDNq,c
64.test of control 控制测试 !F|#TETrt
65.walk-through test 穿行测试 NlG~{rfI
66.communication 沟通 'C2X9/!,
67.flow chart 流程图 H-|%\9&{S
68.reperformance of internal control 重新执行 .*Mp+Q}^
69.audit evidence 审计证据 _/>JM0
70.substantive procedures 实质性程序 S
4hv7.A
71.assertions 认定 Sr#\5UDS
72.esistence 存在 U7do,jCoa
73.occurrence 发生 H6t'V%Ys
74.completeness 完整性 iX|K4.Pz{
75.rights and obligations 权利和义务 nUy. gAb
76.valuation and allocation 计价和分摊 psFY=^69o
77.cutoff 截止 ^tTASK
78.accuracy 准确性 f)x(sk
79.classification 分类 {gkzo3
80.inspection 检查 d^(7\lw
|
81.supervision of counting 监盘
<9bfX 91
82.observation 观察 "!w#E6gU
83.confirmation 函证 3HEm-pok
84.computation 计算 J_S8=`f%
85.analytical procedures 分析程序 9Gc4mwu
86.vouch 核对 ?bH&F
87.trace 追查 /f}!G
88.audit sampling 审计抽样 [Xyu_I-c
89.error 误差 W2Ik!wEe&
90.expected error 预期误差 yCvP-?2
91.population 总体 @y!oKF
92.sampling risk 抽样风险 2if7|o$=
93.non- sampling risk 非抽样风险 ~~\C
.6c#
94.sampling unit 抽样单位 cTJi8f=g
95.statistical sampling 统计抽样 TKe\Bi
96.tolerable error 可容忍误差 mfqnRPZ
97.the risk of under reliance 信赖不足风险 tP][o494\&
98.the risk of over reliance 信赖过度风险 Fc6o6GyL|o
99.the risk of incorrect rejection 误拒风险 XU y[l
100. the risk of incorrect acceptance 误受风险 omM
OA
101.working trial balance 试算平衡表 *671MJ9
102.index and cross-referencing 索引和交叉索引 q
S qS@+p
103.cash receipt 现金收入
g2;lEW
104.cash disbursement 现金支出 #soV'SFG
105.bank statement 银行对账单 mPL0s
106.bank reconciliation 银行存款余额调节表 7,lnfCm H
107.balance sheet date 资产负债表日 \47djmG-
108.net realizable value 可变现净值 vR3\E"Zi
109.storeroom 仓库 ~N
Mx:PP
110.sale invoice 销售发票 64i
*_\UKe
111.price list 价目表 dfP4SJqq
112.positive confirmation request 积极式询证函 Uc;~q-??#
113.negative confirmation request 消极式询证函 ![i)_XO
114.purchase requisition 请购单 s(Bcw`'#
115.receiving report 验收报告 b}
0G~oLP
116.gross margin 毛利 OUk"aAo
117.manufacturing overhead 制造费用 BPuum
118.material requisition 领料单 oo\7\b#Jx
119.inventory-taking 存货盘点 Kr5(fU
120.bond certificate 债券 u*T(n s
l
121.stock certificate 股票 E|vXM"zFl
122.audit report 审计报告 3;RQ\{eM
123.entity 被审计单位 J%u,qF}h
124.addressee of the audit report 审计报告的收件人 v YJ9G"E
125.unqualified opinion 无保留意见
,v%'2[}
126.qualified opinion 保留意见 @ry/zG#
127.disclaimer of opinion 无法表示意见 Mbp7%^E"A
128.adverse opinion 否定意见 !-t,r%CG
Vel}lQD
A (1)ABC 作业基础成本计算 RH.qbPjx
A (2)absorbed overhead 已吸收制造费用 'u:-~nSX)
A (3)absorption costing 吸收成本计算 i\,I)S%yJ
A (4)account 账户,报表 xg}
Q~,:
A (5)accounting postulate 会计假设 D5bPF~q
A (6)accounting series release 会计公告文件 <D[0mi0
A (7)accounting valuation 会计计价 \xlG 3nz
A (8)account sale 承销清单 9=mc3m:Tb(
A (9)accountability concept 经营责任概念 yQ)&u+r
A (10)accountancy 会计职业 !Ii[`H
A (11)accountant 会计师
/&c2O X|Z
A (12)accounting 会计 mqj-/DN6*
A (13)agency cost 代理成本 z2>LjM)
#
A (14)accounting bases 会计基础 35Yf,@VO
A (15)accounting manual 会计手册 j4<K0-?
A (16)accounting period 会计期间 w_f.\\1r
A (17)accounting policies 会计方针 XEnu0gr
A (18)accounting rate of return 会计报酬率 2t4\L
3
A (19)accounting reference date 会计参照日 GsmXcBzDw2
A (20)accounting reference period 会计参照期间 $J^fp XO
A (21)accrual concept 应计概念 9Ta0Li
A (22)accrual expenses 应计费用 R_O=WmD
A (23)acid test ration 速动比率(酸性测试比率) =?c""~7
A (24)acquisition 购置 0k#7LubWZl
A (25)acquisition accounting 收购会计 +fvD1xHI
A (26)activity based accounting 作业基础成本计算 ae2Q^yLA
A (27)adjusting events 调整事项 pI:,Lt1B
A (28)administrative expenses 行政管理费 ME$J42
A (29)advice note 发货通知 b[GhI+_
A (30)amortization 摊销 0-uw3U<
A (31)analytical review 分析性检查 H %c6I
A (32)annual equivalent cost 年度等量成本法 p#CjkL
A (33)annual report and accounts 年度报告和报表 1~'jC8&J
A (34)appraisal cost 检验成本 {l)$9!
A (35)appropriation account 盈余分配账户 mU]VFPr5
A (36)articles of association 公司章程细则 -OSj<m<
A (37)assets 资产 sO`
oapy
A (38)assets cover 资产保障 o K>(yC[
A (39)asset value per share 每股资产价值 4EHrd;|
A (40)associated company 联营公司 c}+*$DeT
A (41)attainable standard 可达标准 lH;V9D^
V^,eW!
A (42)attributable profit 可归属利润 f"KrPx!^b
A (43)audit 审计 s-_D,$ |
A (44)audit report 审计报告 ~_-]>
SI
A (45)auditing standards 审计准则 (c>g7d<>n
A (46)authorized share capital 额定股本 &iInru3
A (47)available hours 可用小时 'L7qf'RV
A (48)avoidable costs 可避免成本 K8aqC{
B (49)back-to-back loan 易币贷款 vjq2
(I)u
B (50)backflush accounting 倒退成本计算 >v %js!`f
B (51)bad debts 坏帐 *X(:vET
B (52)bad debts ratio 坏帐比率 00.x*v
B (53)bank charges 银行手续费 ."H;bfcL_
B (54)bank overdraft 银行透支 dYwkP^KB
B (55)bank reconciliation 银行存款调节表 odSPl{. >d
B (56)bank statement 银行对账单 8f/KNh7#s
B (57)bankruptcy 破产 y-db CYMc
B (58)basis of apportionment 分摊基础 yo=L1;H
B (59)batch 批量 P+0'^:J
B (60)batch costing 分批成本计算 ]bJz-6u#:
B (61)beta factor B(市场)风险因素 rNR7}o~ qo
B (62)bill 账单 F?|Efpzow?
B (63)bill of exchange 汇票 E?G'F3i
B (64)bill of landing 提单 |L8
[+_m
B (65)bill of materials 用料预计单 uMEM7$o
B (66)bill payable 应付票据 HiA E9
B (67)bill receivable 应收票据 a(|6)w-
B (68)bin card 存货记录卡 '< U&8?S
B (69)bonus 红利 )"S%'myj
B (70)book-keeping 薄记 Ln4]uqMG.
B (71)Boston classification 波士顿分类 BYB4-,
B (72)breakeven chart 保本图 ZQ]qJDk
B (73)breakeven point 保本点 x-m*p^}
B (74)breaking-down time 复位时间 $Lr&V~
B (75)budget 预算 F#gA2VCm
B (76)budget center 预算中心 @"@|O>KJ
B (77)budget cost allowance 预算成本折让 `*3A7y
B (78)budget manual 预算手册 AP=h*1udk
B (79)budget period 预算期间 /)6T>/
B (80)budgetary control 预算控制 W;Y^(f
B (81)budgeted capacity 预算生产能力 2n
,z`(=
B (82)burden 制造费用 }6@E3z]AMO
B (83)business center 经营中心 $<v4c5r]O
B (84)business entity 营业个体 ZC N}iQu4
B (85)business unit 经营单位 y#j7vO
B (86)buy-out management 管理性购买产权 #4JMb#q0E
B (87)by-product 副产品 u]Ku96!
C (88)called-up share capital 催缴股本 uQIPnd(V
C (89)capacity 生产能力 { c#US
C (90)capacity ratios 生产能力比率
rx2)uUbR
C (91)capital 资本 "pM>TMAE
C (92)capital assets pricing model资本资产计价模式 Hz.i $L0}
C (93)capital commitment 承诺资本 gx.\H3y
C (94)capital employed 已运用的资本 gz~oQ
l)zJ
C (95)capital expenditure 资本支出 )X0=z1$
C (96)capital expenditureauthorization 资本支出核准 ]p`y
C (97)capital expenditure control 资本支出控制 :C*}Yg
C (98)capital expenditure proposal资本支出申请 dd
C (99)capital funding planning 资本基金筹集计划 iT}>a30]B
C (100)capital gain 资本收益 J8emz8J
C (101)capital investment appraisal资本投资评估 8ttJ\m
C (102)capital maintenance 资本保全 M-nRhso
C (103)capital resource planning 资本资源计划 9;+&}:IVS
C (104)capital surplus 资本盈余 /oT~CB..
C (105)capital turnover 资本周转率 H?=W]<!W{y
C (106)card 记录卡 pAOKy
C (107)cash 现金 w a_{\v=
C (108)cash account 现金账户 !T,<p
C (109)cash book 现金账薄 )#m{"rk[x,
C (110)cash cow 金牛产品 /o9it;
C (111)cash flow 现金流量 g{V(WyT@
C (112)cash discounted 现金贴现 [P
&B
C (113)cash flow budget 现金流量预算 vwT1bw .
C (114)cash flow statement 现金流量表 1kvX#h&V
C (115)cash ledger 现金分类账 N;3!oo4
C (116)cash limit 现金限额 yMN JHiE/
C (117)CCA 现时成本会计
;j26(dH
C (118)center 中心 rWTaCU^qV
C (119)changeover time 变更时间 q-(~w!e
C (120)chartered entity 特许经济个体 IU8zidn&
C (121)cheque 支票 6\.g,>
C (122)cheque register 支票登记薄 C~h#pAh
C (123)coin analysis 零钱分类 b-_l&;NWg
C (124)classification 分类 rr
tMd
C (125)clock card 工时卡 G3_7e A#;
C (126)code 代码 N|yA]dg[
C (127)commitment accounting 承诺确认会计 h"1}j'2>@
C (128)common cost 共同成本 zDdo RK@
C (129)company limited byguarantee 有限担保责任公司 H1k)ya x4_
C (130)company limited shares 股份有限公司 ww{k_'RRJ
C (131)competitive position 竞争能力状况 xw8k<`
C (132)concept 概念 ^aB;Oo
C (133)conglomerate 跨行业企业 gX{j$]^6G8
C (134)consistency concept 一致性概念 U2A-ub>7
C (135)consolidated accounts 合并报表 HIc;Lc8$
C (136)consolidation accounting 合并会计 ^UvL1+
C (137)consortium 财团 E!Q@AZ
C (138)contingency plan 应急计划 z\|<h=EU
C (139)contingent liabilities 或有负债 vFe=AY<Rt|
C (140)continuous operation 连续生产 >Lcu
C (141)contra 抵消 k M/:n
C (142)contract cost 合同成本 w:
BJ4bi=
C (143)contract costing 合同成本计算 wo&IVy@s$
C (144)contribution 贡献毛益 ^VYR}1Mw
C (145)contribution centre 贡献中心 Qr
R+3kxM
C (146)contribution chart 贡献图 %Ik5|\ob?
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 791v>h
C (148)contribution to salesration 贡献毛益对销售比率 )j8'6tk)Z
C (149)control 控制 TIp\-
C (150)control account 控制帐户 t%mi#Gh(
C (151)control limits 控制限度 - k0a((?
C (152)controllability concept 可控制概念 | d*<4-:
C (153)controllable cost 可控制成本 @g[ijs\
C (154)conversion cost 加工成本 X
IMh<
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 f4S}Nga(
C (156)corporate appraisal 公司评估
@>z.chM;
C (157)corporate planning 公司计划 c\.)vH
C (158)corporate social reporting 公司社会报告
iK4\N;H
C (159)corporation 股份公司 &5HI
C (160)cost 成本 46f-po_
C (161)cost account 成本帐户 k
x:+mF
C (162)cost accounting 成本会计 PlCw,=K 8f
C (163)cost accounting manual 成本手册 KYTXf+ oh
C (164)cost accounts calendar 成本报表的日历时间
{
%wrx'<
C (165)cost adjustment 成本调整 d*TH$-F!p
C (166)cost allocation 成本分配 <RxxGD
C (167)cost apportionment 成本分摊 =4)8a"7#.
C (168)cost attribution 成本归属 s3Bo'hGxG
C (169)cost audit 成本审计 eF;Jj>\R+i
C (170)cost behaviour 成本性态 F~v0CBcAL
C (171)cost benefit analysis 成本效益分析 9uxoMjR-
C (172)cost center 成本中心 tuH#Cy
C (173)cost driver 成本动因