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注会《审计》英语常用词汇 P^ptsZ%
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1.audit 审计 duX0Mc.0P
2.attestation 鉴证
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3.credibility 可信赖程度 3`8dii
4.audit of financial statements 财务报表审计 >qR7'Q wP
5.agreed-upon procedures 执行商定程序 :w@F?:C
6.high levels of assurance 高水平保证 (+|X<Bl:`
7.compilation 编制 `AWy!}8
8.reliability 可靠性 NF6X- ,cd
9.relevance 相关性 Z+g1~\
10.professional skepticism 职业谨慎 IUOxGJ|rO
11.objectivity 客观性 24#bMt#^
12. professional competence 专业胜任能力 i.3cj1
13.Senior/CPA-in-charge 项目经理 /:bKqAz;M
14.audit engagement letter 业务约定书 EE+`i%
15.recurring audit 连续审计 >A-<ZS*N
16.the client 委托人 6gXIt9B.h$
17.change CPA 更换注册会计师 $tI]rU
18.the existing CPA 现任注册会计师 gX[|;IZ0o
19.the successor CPA 后任注册会计师 BR+nL6sU
20.the preceding CPA前任注册会计师 <"W?<VjO
21.issue the audit report 出具审计报告 l
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22.expert 专家 K*~]fy
23.the board of directors 董事会 /D]Kkm)
24.knowledge of the entity‘ s business 了解被审计单位情况 !)N|J$FU
25.assess material misstatement risks评估重大错报风险 m9Ax\lf
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 M :V2a<!c
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 7W"/N#G
29.the prior year‘s working papers 以前年度工作底稿 /D<"wF }@J
30.minutes of meeting 会议纪要 2K;#Evn'j
31.business risks 经营风险 P''X_1oMC
32.appropriateness 适当性 !=3Rg-'d1
33.accounting estimate 会计估计 >&OUGu|
34.management representations 管理层声明 *I0Tbc
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35.going concern assumption 持续经营假设 'Y.Vn P&H
36.audit plan 审计计划 &uv0G'"\
37.significant audit areas 重点审计领域 Y$g}XN*)E
38.error 错误 f|U0s
39.fraud舞弊 9:5:`'b
40.modified or additional procedures 修改或追加审计程序 6SVqRD<`
41.misappropriation of assets 侵占资产 EeB ]X24
42.transactions without substance 虚假交易 %JtbRs(~q
43.unusual pressures 异常压力 @9Q2$
44.the suspected noncompliance 涉嫌存在违法行为 v!H:^!z
45.materialiy 重要性 LOr|k8tL%
46.exceed the materiality level 超过重要性水平 in<}fAro6
47.approach the materiality level 接近重要性水平 .-0%6]
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48.an acceptably low level 可接受水平 nU(DYHc+l
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 FW8-'~
50.misstatements or omissions 错报或漏报 3J{vt"dS
51.aggregate 总计 -?<4Og[^
52.subsequent events 期后事项 ?vgH"W~3>
53.adjust the financial statements 调整财务报表 #]9hTa IR
54.perform additional audit procedures 实施追加的审计程序 [ |[>}z:
55.audit risk 审计风险 t|V0x3X
56.detection risk 检查风险 C9qJ
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57.inappropriate audit opinion 不适当的审计意见 HG%Z
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58.material misstatement 重大的错报 e*C6uz9N
59.tolerable misstatement 可容忍错报 3$VxRz)
60.the acceptable level of detection risk 可接受的检查风险 X<]qU3k5
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 '7*=`q{
63.accounting system 会计系统 HSN8O@dy
64.test of control 控制测试 2Vk\L~K
65.walk-through test 穿行测试 WA$JI@g
66.communication 沟通 {fV}gR2
67.flow chart 流程图 at6149B\)
68.reperformance of internal control 重新执行 B&
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69.audit evidence 审计证据 \'Z<P,8~
70.substantive procedures 实质性程序 MgJ36zM
71.assertions 认定 5l DFp9
72.esistence 存在 Z{R[Wx
73.occurrence 发生 W2Luz;(U
74.completeness 完整性 15{Y9!
75.rights and obligations 权利和义务 Fl3#D7K
76.valuation and allocation 计价和分摊 {_#y z\j
77.cutoff 截止 f[sF:f(zI
78.accuracy 准确性 rR,2UZR
79.classification 分类 -?6MU~"GK
80.inspection 检查 TZRcd~ 5$
81.supervision of counting 监盘 F7MzCZvu
82.observation 观察 _q?<at}y
83.confirmation 函证 0)!Ll*L!p
84.computation 计算 s
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85.analytical procedures 分析程序 xd-XWXc
86.vouch 核对 s%pfkoOY%
87.trace 追查 k~3.MU
88.audit sampling 审计抽样 pV(lhDNoQ
89.error 误差 |J0Q,F]T
90.expected error 预期误差 1l8Etp&<
91.population 总体 ;heHefbvvd
92.sampling risk 抽样风险 {g6Qv-
93.non- sampling risk 非抽样风险 |o<8}Nja6
94.sampling unit 抽样单位 %ZP+zhn}
95.statistical sampling 统计抽样 /mM2
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96.tolerable error 可容忍误差 E7zm{BX]
97.the risk of under reliance 信赖不足风险 awewYf$li
98.the risk of over reliance 信赖过度风险 a j\nrD1
99.the risk of incorrect rejection 误拒风险 Oco YV J
100. the risk of incorrect acceptance 误受风险 =Gk/k}1
101.working trial balance 试算平衡表 &o3K%M;C?
102.index and cross-referencing 索引和交叉索引 !? 5U|
103.cash receipt 现金收入 r\`+R"
104.cash disbursement 现金支出 1w(JEqY3h:
105.bank statement 银行对账单 Cx_Q :6T
106.bank reconciliation 银行存款余额调节表 wJ<Oo@snm
107.balance sheet date 资产负债表日 vhuw&.\
108.net realizable value 可变现净值 8}e,%{q
109.storeroom 仓库 ~z5R{;Nbz|
110.sale invoice 销售发票 mTNVU@TY=
111.price list 价目表 (Y%Q|u
112.positive confirmation request 积极式询证函 76cG90!Z
113.negative confirmation request 消极式询证函 VOTv?Vf
114.purchase requisition 请购单 'R<&d}@P*#
115.receiving report 验收报告 Xjio Z
116.gross margin 毛利 ,m<H-gwa
117.manufacturing overhead 制造费用 `qVjwJ!+
118.material requisition 领料单 k
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119.inventory-taking 存货盘点
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120.bond certificate 债券 JwnQ0
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121.stock certificate 股票 7Q w|!
122.audit report 审计报告 <#GB[kQa
123.entity 被审计单位 V
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124.addressee of the audit report 审计报告的收件人 R9rj/Co
125.unqualified opinion 无保留意见 2F#q
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126.qualified opinion 保留意见 C[!MS5
127.disclaimer of opinion 无法表示意见 Mb1t:Xf^g
128.adverse opinion 否定意见 xM[Vc
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A (1)ABC 作业基础成本计算 }N0Qm[R
A (2)absorbed overhead 已吸收制造费用 >gwz,{
A (3)absorption costing 吸收成本计算 ((tv2
A (4)account 账户,报表 hN2:d1f0
A (5)accounting postulate 会计假设 K_?W\Yg
A (6)accounting series release 会计公告文件 [YrHA~=U
A (7)accounting valuation 会计计价 Rm1A>1a:
A (8)account sale 承销清单 sVk$x:k1M
A (9)accountability concept 经营责任概念 ,j:|w+l
A (10)accountancy 会计职业 XdL
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A (11)accountant 会计师 <s5qy-
A (12)accounting 会计 ~_IHaw$hg
A (13)agency cost 代理成本 $D
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A (14)accounting bases 会计基础 r;L>.wl*I
A (15)accounting manual 会计手册 B+C);WQ,
A (16)accounting period 会计期间 Uy
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A (17)accounting policies 会计方针 I+>%uShm
A (18)accounting rate of return 会计报酬率 'Jf^`ZT}
A (19)accounting reference date 会计参照日 Y{v(p7pl
A (20)accounting reference period 会计参照期间 9Y>8=#.c
A (21)accrual concept 应计概念
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A (22)accrual expenses 应计费用 "8^5>EJ
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A (23)acid test ration 速动比率(酸性测试比率) / N)W2
A (24)acquisition 购置 :ISMPe3'
A (25)acquisition accounting 收购会计 r<F hY
A (26)activity based accounting 作业基础成本计算 *_E|@y
A (27)adjusting events 调整事项 f7h*Vu`>
A (28)administrative expenses 行政管理费
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A (29)advice note 发货通知 J_Ltuso
A (30)amortization 摊销 aLJ(?8M@
A (31)analytical review 分析性检查 oAWzYu(v
A (32)annual equivalent cost 年度等量成本法
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A (33)annual report and accounts 年度报告和报表 SS`qJZ|w
A (34)appraisal cost 检验成本 E0%~!b
A (35)appropriation account 盈余分配账户 pwwH<0[
A (36)articles of association 公司章程细则 |-V&O=!^+
A (37)assets 资产 D+_oVob\
A (38)assets cover 资产保障 N]KxAttt
A (39)asset value per share 每股资产价值 _k8A$s<d
A (40)associated company 联营公司 lEHzyh}2k
A (41)attainable standard 可达标准 V $z}
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A (42)attributable profit 可归属利润 MlLb|!,)T
A (43)audit 审计 |6=p{y
A (44)audit report 审计报告 N2.AKH
A (45)auditing standards 审计准则 kJWN.
A (46)authorized share capital 额定股本 x.8TRMk^
A (47)available hours 可用小时 /Uo
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A (48)avoidable costs 可避免成本 zC_<(4$-"
B (49)back-to-back loan 易币贷款 }y9mNT
B (50)backflush accounting 倒退成本计算 T3`ludm^u
B (51)bad debts 坏帐
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B (52)bad debts ratio 坏帐比率 6#IU*
B (53)bank charges 银行手续费 gX0R)spg
B (54)bank overdraft 银行透支 cZ)}LX
B (55)bank reconciliation 银行存款调节表 JaB<EL-9r2
B (56)bank statement 银行对账单 /dv<qp
B (57)bankruptcy 破产 .U T@p
B (58)basis of apportionment 分摊基础 4C}bJzZ
B (59)batch 批量 sdQkT# %y
B (60)batch costing 分批成本计算 @as"JAN
B (61)beta factor B(市场)风险因素 >A@Y$.
B (62)bill 账单 _`64gS}^
B (63)bill of exchange 汇票 }Tf9S<xpq3
B (64)bill of landing 提单 !Hys3AP
B (65)bill of materials 用料预计单 ?nP*\8
B (66)bill payable 应付票据 R(n^)^
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B (67)bill receivable 应收票据 Bz5-ITX
B (68)bin card 存货记录卡 `7
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B (69)bonus 红利 #v<QbA
B (70)book-keeping 薄记 z{Mr$%'EY
B (71)Boston classification 波士顿分类 P-ri=E}>
B (72)breakeven chart 保本图
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B (73)breakeven point 保本点 _/wV;h~R
B (74)breaking-down time 复位时间 2Ry1b+\
B (75)budget 预算 dnj}AVfQx
B (76)budget center 预算中心 _E@:O+K
B (77)budget cost allowance 预算成本折让 vDH>H^9Y
B (78)budget manual 预算手册 X/N0LU(q
B (79)budget period 预算期间 X^WrccNX
B (80)budgetary control 预算控制 )T k1 QHU
B (81)budgeted capacity 预算生产能力 Q>n|^y6
B (82)burden 制造费用
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B (83)business center 经营中心 F'hHK.tT
B (84)business entity 营业个体 T0&f8
B (85)business unit 经营单位 C-iK$/U
B (86)buy-out management 管理性购买产权 ;]_o4e6\p
B (87)by-product 副产品 QR1{ w'c
C (88)called-up share capital 催缴股本 Ot]Ru,y->+
C (89)capacity 生产能力 To?W?s
C (90)capacity ratios 生产能力比率 <Qxh)@
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C (91)capital 资本 V{<xff
C (92)capital assets pricing model资本资产计价模式 vap,y $C
C (93)capital commitment 承诺资本 G#M
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C (94)capital employed 已运用的资本 `F/Tv 5@L
C (95)capital expenditure 资本支出 /~^rr
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C (96)capital expenditureauthorization 资本支出核准 Vb9',a?#n
C (97)capital expenditure control 资本支出控制 -YsLd 9^4
C (98)capital expenditure proposal资本支出申请 'Y]mOD^p
C (99)capital funding planning 资本基金筹集计划 )HX|S-qRU=
C (100)capital gain 资本收益
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C (101)capital investment appraisal资本投资评估 S{Er?0wm.R
C (102)capital maintenance 资本保全 (&!NC[n,
C (103)capital resource planning 资本资源计划 e*L.U~ZR
C (104)capital surplus 资本盈余 T8^5=/
C (105)capital turnover 资本周转率 E8-P"`Qba
C (106)card 记录卡 lGVEpCS}
C (107)cash 现金 F+@5C:<?
C (108)cash account 现金账户 '3?\K3S4i
C (109)cash book 现金账薄 }Q";aU0^
C (110)cash cow 金牛产品 48Mpf=f`
C (111)cash flow 现金流量 .-<k>9S7_
C (112)cash discounted 现金贴现 1bH;!
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C (113)cash flow budget 现金流量预算 0Q^Ikiv
C (114)cash flow statement 现金流量表 _r2J7&
C (115)cash ledger 现金分类账 %*
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C (116)cash limit 现金限额 tz s</2
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C (117)CCA 现时成本会计 VZ\B<i
C (118)center 中心 $jg*pmR-
C (119)changeover time 变更时间 nB!&Zq
C (120)chartered entity 特许经济个体 xKFn.qFr
C (121)cheque 支票 J&T.(
C (122)cheque register 支票登记薄 8H_l:Z [:i
C (123)coin analysis 零钱分类 mdw7}%5V
C (124)classification 分类 EI^06q4x
C (125)clock card 工时卡 :hM/f
C (126)code 代码 3"P }n
C (127)commitment accounting 承诺确认会计 &-mX ,
C (128)common cost 共同成本 !tp1:'KG
C (129)company limited byguarantee 有限担保责任公司 8KR
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C (130)company limited shares 股份有限公司 g>J<%z,}2
C (131)competitive position 竞争能力状况 AhNq/?Q Q~
C (132)concept 概念 Hbpqyl%O>
C (133)conglomerate 跨行业企业 v.]Q$q
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C (134)consistency concept 一致性概念 $_x^lr
C (135)consolidated accounts 合并报表 m'f,_ \'
C (136)consolidation accounting 合并会计 39=1f
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C (137)consortium 财团 65Cg]Dt71
C (138)contingency plan 应急计划 B`
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C (139)contingent liabilities 或有负债 phgm0D7
C (140)continuous operation 连续生产 $ mI0Bk
C (141)contra 抵消 CXC`sP
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C (142)contract cost 合同成本 rs~wv('
C (143)contract costing 合同成本计算 DS)RX.k_#
C (144)contribution 贡献毛益 -UD\;D?$
C (145)contribution centre 贡献中心 rf$X>M=G
C (146)contribution chart 贡献图
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 TsGE cxIg
C (148)contribution to salesration 贡献毛益对销售比率 d.P\fPSD
C (149)control 控制 Rb{U+/gq
C (150)control account 控制帐户 xQ@^$_
C (151)control limits 控制限度 w.0qp)}
C (152)controllability concept 可控制概念 '60 L~`K
C (153)controllable cost 可控制成本 B4mR9HMh
C (154)conversion cost 加工成本 HTyLJe
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 u5Ftu?t
C (156)corporate appraisal 公司评估 r3\cp0P;s
C (157)corporate planning 公司计划 sx`O8t
C (158)corporate social reporting 公司社会报告 QI3Nc8t_2
C (159)corporation 股份公司 @0SC"CqM
C (160)cost 成本 TqddOp
C (161)cost account 成本帐户 xa
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C (162)cost accounting 成本会计 G;~V
C (163)cost accounting manual 成本手册 J52
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C (164)cost accounts calendar 成本报表的日历时间 :at$HCaK
C (165)cost adjustment 成本调整 Ba/Yl
C (166)cost allocation 成本分配 B}&x