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注会《审计》英语常用词汇 U<eVLfSij
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1.audit 审计 K+H?,
I
2.attestation 鉴证 ?M7nbfy[A@
3.credibility 可信赖程度 hE!3
kaS
4.audit of financial statements 财务报表审计 C9Fc(Y?_
5.agreed-upon procedures 执行商定程序 u *z $ I
6.high levels of assurance 高水平保证 H(]lqvO
7.compilation 编制 h
GS";g[?
8.reliability 可靠性 \+v_6F
9.relevance 相关性 w"-bO ~5h
10.professional skepticism 职业谨慎 ls,gQ]B:P
11.objectivity 客观性 p&_a kQj
12. professional competence 专业胜任能力 <HG~
#oBRq
13.Senior/CPA-in-charge 项目经理 -z0,IYG }
14.audit engagement letter 业务约定书 bqf=;N vog
15.recurring audit 连续审计 9XS+W
w7
16.the client 委托人 ;oC85I
17.change CPA 更换注册会计师 {Y'DUt5j
18.the existing CPA 现任注册会计师 1_/\{quE
19.the successor CPA 后任注册会计师 [}lv!KmzW
20.the preceding CPA前任注册会计师 R]/F{Xs
21.issue the audit report 出具审计报告 h=4m2m
22.expert 专家 ,D3q8?j
23.the board of directors 董事会 nAd
4g|
24.knowledge of the entity‘ s business 了解被审计单位情况 rN{&$+"2
25.assess material misstatement risks评估重大错报风险 )sB`!:~HjP
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 a|5GC pp
27.a general knowledge of —— 初步了解―――的情况 pWps-e
28.a more knowledge of—— 进一步了解的情况 Ec0Ee0%A]
29.the prior year‘s working papers 以前年度工作底稿 jRB:o?S
30.minutes of meeting 会议纪要 o L
X6w
31.business risks 经营风险 J~<:yBup}
32.appropriateness 适当性 h+.^8fPR
33.accounting estimate 会计估计 GWA_,/jS%
34.management representations 管理层声明 Aid{PGDk
35.going concern assumption 持续经营假设 Bh2m,=``
36.audit plan 审计计划 ffm19 B=
37.significant audit areas 重点审计领域 \s<iM2]Kl
38.error 错误 =q[3/'2V$?
39.fraud舞弊 yYdXAenQ
40.modified or additional procedures 修改或追加审计程序 Cj5M
41.misappropriation of assets 侵占资产 #)>>f
42.transactions without substance 虚假交易 =
q5A@!D
43.unusual pressures 异常压力 {(7.X4\x
44.the suspected noncompliance 涉嫌存在违法行为 9S6vU7W
45.materialiy 重要性 kf-ZE$S4
46.exceed the materiality level 超过重要性水平 ])~*)I~Y
47.approach the materiality level 接近重要性水平 o?p) V^7
48.an acceptably low level 可接受水平 0<v~J9i
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 a+weBF#Z
50.misstatements or omissions 错报或漏报 O:lD>A4{
51.aggregate 总计 qg.[M*
52.subsequent events 期后事项 w=#&(xm0
53.adjust the financial statements 调整财务报表 uLhamE)
54.perform additional audit procedures 实施追加的审计程序 348Bu7':
55.audit risk 审计风险 "t"dz'
56.detection risk 检查风险 }(M<sEK~
57.inappropriate audit opinion 不适当的审计意见 "-<u.$fE
58.material misstatement 重大的错报 s977k
2pp-
59.tolerable misstatement 可容忍错报 @
[
:s P
60.the acceptable level of detection risk 可接受的检查风险 fU)hn
61.assessed level of material misstatement risk 重大错报风险的评估水平 T
| 4c\
62.simall business 小规模企业 Q
`E{Oo,
63.accounting system 会计系统 O%c6 vp7
64.test of control 控制测试 )\VUAD%~e7
65.walk-through test 穿行测试 4eaC18?
66.communication 沟通 \=yg@K?"AJ
67.flow chart 流程图 S8"X7\d{
68.reperformance of internal control 重新执行 gs'bv#4yd
69.audit evidence 审计证据 b> 2u>4
70.substantive procedures 实质性程序 C(,s_Ks
71.assertions 认定 #C>pA<YJzK
72.esistence 存在 7
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73.occurrence 发生 &nz1[,
74.completeness 完整性
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75.rights and obligations 权利和义务 T5-4Q
76.valuation and allocation 计价和分摊 8<.KWr
77.cutoff 截止 T_Y 6AII
78.accuracy 准确性 9=<
Z>
79.classification 分类 1Tiq2+hmf
80.inspection 检查 qM1$?U
81.supervision of counting 监盘 &|{ K*pNa
82.observation 观察 -h.YQC`
83.confirmation 函证 N(1jm F
84.computation 计算 ;WGY)=-gv
85.analytical procedures 分析程序 z>y,}#D?C
86.vouch 核对 89 fT?tT
87.trace 追查 MQG$J!N
88.audit sampling 审计抽样 5@Py`
89.error 误差 *VRFs=
90.expected error 预期误差
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91.population 总体 rSEJ2%iF*
92.sampling risk 抽样风险 bJBx~
93.non- sampling risk 非抽样风险 qHHWe<}OT
94.sampling unit 抽样单位 ^?J:eB!
95.statistical sampling 统计抽样 O^:Pr8|{J
96.tolerable error 可容忍误差 &kO4^ A
97.the risk of under reliance 信赖不足风险 ~Kb(`Px@
98.the risk of over reliance 信赖过度风险 v<2+yZ M
99.the risk of incorrect rejection 误拒风险 Kw?,A
100. the risk of incorrect acceptance 误受风险 Ak}l6{ ..
101.working trial balance 试算平衡表 R2~Rqlti
102.index and cross-referencing 索引和交叉索引 4]dPhsey
103.cash receipt 现金收入 wk5a &
104.cash disbursement 现金支出 1m![;Pg3
105.bank statement 银行对账单 t"BpaA^gO
106.bank reconciliation 银行存款余额调节表 R
jAeN#,?
107.balance sheet date 资产负债表日
{'r*Jb0
108.net realizable value 可变现净值 #bdJ]v.n
109.storeroom 仓库 ?xG #4P<C=
110.sale invoice 销售发票 j:sac*6m
111.price list 价目表 =3J~Fk
112.positive confirmation request 积极式询证函 ,5L&$Q6
113.negative confirmation request 消极式询证函 `b% /.%]$
114.purchase requisition 请购单 |Xu7cCh$me
115.receiving report 验收报告 {'}Ofj
116.gross margin 毛利 -#Wc@\;
117.manufacturing overhead 制造费用 <B``/EX^
118.material requisition 领料单 ~;`i&s
119.inventory-taking 存货盘点 ix$+NM<n
120.bond certificate 债券 hQet?*diU
121.stock certificate 股票 z+\>e~U6J}
122.audit report 审计报告 I}8F3_b,#
123.entity 被审计单位 Nvew^c)x
124.addressee of the audit report 审计报告的收件人 _@RW7iP>
125.unqualified opinion 无保留意见 z1Ju;k(8
126.qualified opinion 保留意见 _* `AGda
127.disclaimer of opinion 无法表示意见 H[G EAQO
128.adverse opinion 否定意见 hi
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X G^
A (1)ABC 作业基础成本计算 "3>#[o
A (2)absorbed overhead 已吸收制造费用 <QJmdcG
A (3)absorption costing 吸收成本计算 '$U"R
P^(
A (4)account 账户,报表 4Fz^[L}[
A (5)accounting postulate 会计假设 :#|77b0
A (6)accounting series release 会计公告文件 Q;^([39DI
A (7)accounting valuation 会计计价 c9ZoO;
A (8)account sale 承销清单 > voUh;L
A (9)accountability concept 经营责任概念 -51L!x}1c
A (10)accountancy 会计职业 C<7J5
A (11)accountant 会计师 X:!%"K%}
A (12)accounting 会计 'x18F#g
A (13)agency cost 代理成本 Mz{>vb
A (14)accounting bases 会计基础 ca`=dwe>
A (15)accounting manual 会计手册 y1AS^'
A (16)accounting period 会计期间 AV&ege
A (17)accounting policies 会计方针 jBB<{VV|
A (18)accounting rate of return 会计报酬率 d6n6 =
[*
A (19)accounting reference date 会计参照日 S_WY91r
A (20)accounting reference period 会计参照期间 \m\.+q]
A (21)accrual concept 应计概念 J{1O\i
A (22)accrual expenses 应计费用 MR~BWH?@ 1
A (23)acid test ration 速动比率(酸性测试比率) "vJADQ4F
A (24)acquisition 购置 mee-Qq:}
A (25)acquisition accounting 收购会计 n/8fv~zU
A (26)activity based accounting 作业基础成本计算 [+%*s3`c#
A (27)adjusting events 调整事项 dGfWRqS]
A (28)administrative expenses 行政管理费 Fd91Y
A (29)advice note 发货通知 3&zmy'b*:
A (30)amortization 摊销 IQ~()/;3d
A (31)analytical review 分析性检查 b"Ulc}$/&
A (32)annual equivalent cost 年度等量成本法 &=UzF
A (33)annual report and accounts 年度报告和报表 #&/*ll)
A (34)appraisal cost 检验成本 g
GX/p6"
A (35)appropriation account 盈余分配账户 '-~86Q
A (36)articles of association 公司章程细则 MdKZH\z/
A (37)assets 资产 tJn2:}-s
A (38)assets cover 资产保障 9o18VJR
A (39)asset value per share 每股资产价值 +GGj*sD
A (40)associated company 联营公司 pp-Ur?PM
A (41)attainable standard 可达标准 duqu}*Jw
W"0 #
A (42)attributable profit 可归属利润 2V0R|YUt
A (43)audit 审计 H>D_0o<#y
A (44)audit report 审计报告 ~Ch`A@=5
A (45)auditing standards 审计准则 h '}5"m
A (46)authorized share capital 额定股本 ywdNwNJ
A (47)available hours 可用小时 EHb:(|UA%8
A (48)avoidable costs 可避免成本 &]M<G)9
B (49)back-to-back loan 易币贷款 Jw^+t)t
B (50)backflush accounting 倒退成本计算 A<Na,EC
B (51)bad debts 坏帐 i a|F
B (52)bad debts ratio 坏帐比率 IW46-;l7
B (53)bank charges 银行手续费 7+fik0F
B (54)bank overdraft 银行透支 R'3i { 1
B (55)bank reconciliation 银行存款调节表 &sllM
B (56)bank statement 银行对账单 [J];
B (57)bankruptcy 破产 *kIJv?%_}
B (58)basis of apportionment 分摊基础 &sKYO<6K}
B (59)batch 批量 [ wROIvV
B (60)batch costing 分批成本计算 Gmwn:
B (61)beta factor B(市场)风险因素 byMO&Lb*
B (62)bill 账单 6lhVwgy3A
B (63)bill of exchange 汇票 } 6KL
B (64)bill of landing 提单 2#&K3v
B (65)bill of materials 用料预计单 W,<Vr2J[
B (66)bill payable 应付票据 x O)nS _I
B (67)bill receivable 应收票据 t (1z+
B (68)bin card 存货记录卡 9UwDa`^
B (69)bonus 红利 UO&S6M]v7
B (70)book-keeping 薄记
$`Ou *
B (71)Boston classification 波士顿分类 j`
x9z_
B (72)breakeven chart 保本图 bT;C8i4b\H
B (73)breakeven point 保本点 sv[)?1S
B (74)breaking-down time 复位时间 oYF8:PYB
B (75)budget 预算 qle\c[UM5
B (76)budget center 预算中心 <O*q;&9
B (77)budget cost allowance 预算成本折让 RsY<j& f
B (78)budget manual 预算手册 -8o8lz
B (79)budget period 预算期间 x88$#N>Q5
B (80)budgetary control 预算控制 5GY%ZRHh
B (81)budgeted capacity 预算生产能力 G ;z2}Ei
B (82)burden 制造费用 ecFI"g
B (83)business center 经营中心 *<UQ/)\
B (84)business entity 营业个体 4j | vzyc
B (85)business unit 经营单位 1{~9:U Q
B (86)buy-out management 管理性购买产权 X=JSqO6V9
B (87)by-product 副产品 m$o|s1t
C (88)called-up share capital 催缴股本 w&H
?; 1
C (89)capacity 生产能力 w7
QIKsI0
C (90)capacity ratios 生产能力比率 $'&5gFr9
C (91)capital 资本 1"'//0
7
C (92)capital assets pricing model资本资产计价模式 !98s[)B:
C (93)capital commitment 承诺资本 k&**f_b
C (94)capital employed 已运用的资本 Rub"" Ga
C (95)capital expenditure 资本支出 E`X+fJx
C (96)capital expenditureauthorization 资本支出核准 :?S2s Ne2
C (97)capital expenditure control 资本支出控制 *L^{p.K4
C (98)capital expenditure proposal资本支出申请 Ri,UHI4 W
C (99)capital funding planning 资本基金筹集计划 C*KRu`t
C (100)capital gain 资本收益 8Yj(/S3y
C (101)capital investment appraisal资本投资评估 2M;{|U
C (102)capital maintenance 资本保全 Pc$<Cv|vz
C (103)capital resource planning 资本资源计划 KomF)KQ2r
C (104)capital surplus 资本盈余 1{,WY(,c
C (105)capital turnover 资本周转率 ,:#prT[P"
C (106)card 记录卡 9(iJ=ao (
C (107)cash 现金 R1SEv$
C (108)cash account 现金账户 ?>,aq>2O$
C (109)cash book 现金账薄 KctD=6
C (110)cash cow 金牛产品 nc3 1X
C (111)cash flow 现金流量 ,mRN;
|N
C (112)cash discounted 现金贴现 P2oRC3~
C (113)cash flow budget 现金流量预算 v/^2K,[0>
C (114)cash flow statement 现金流量表 l"MEX/
C (115)cash ledger 现金分类账 MTF:mLJ
C (116)cash limit 现金限额 jR48.W
C (117)CCA 现时成本会计 P#yS]F/
C (118)center 中心 dJ|]W|q<
C (119)changeover time 变更时间 >i0FGmxH
C (120)chartered entity 特许经济个体 ^+P]_< 43
C (121)cheque 支票 O" z=+79q
C (122)cheque register 支票登记薄 c X
Y!b=9
C (123)coin analysis 零钱分类 {o]OxqE@
C (124)classification 分类 E7*]t_p"
C (125)clock card 工时卡 PM_q"}-
C (126)code 代码 Fc nR}TE
C (127)commitment accounting 承诺确认会计 }q~A( u
C (128)common cost 共同成本 <H 3}N!
C (129)company limited byguarantee 有限担保责任公司 :Z/ig%
C (130)company limited shares 股份有限公司 bG5c~
C (131)competitive position 竞争能力状况 Gd'^vqo<
C (132)concept 概念 x^SE>dy ?z
C (133)conglomerate 跨行业企业 X/.|S57
C (134)consistency concept 一致性概念 *{tJ3<t(1
C (135)consolidated accounts 合并报表 @@I2bHyvb
C (136)consolidation accounting 合并会计 $D45X<
C (137)consortium 财团 fCTjTlh
C (138)contingency plan 应急计划 }b0qrr
C (139)contingent liabilities 或有负债 G&;W
C (140)continuous operation 连续生产 R!,RZ?|v
C (141)contra 抵消 9J1&g(?>-
C (142)contract cost 合同成本 CE?R/uNo{
C (143)contract costing 合同成本计算 jsL'O;K/
C (144)contribution 贡献毛益 z~X] v["d
C (145)contribution centre 贡献中心 SR\#>Qwx_
C (146)contribution chart 贡献图 CwT52+Jb
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 20K<}:5t1
C (148)contribution to salesration 贡献毛益对销售比率 Xe*
L^8+
C (149)control 控制 9aXm}
C (150)control account 控制帐户 TX 12$p\
C (151)control limits 控制限度 qg'm<[
C (152)controllability concept 可控制概念 =si<OB
C (153)controllable cost 可控制成本 "3!4 hiU9
C (154)conversion cost 加工成本 wlkS+$<
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 7-(tTBH
C (156)corporate appraisal 公司评估 !Dun<\
C (157)corporate planning 公司计划
0tl
C (158)corporate social reporting 公司社会报告 v_J
p9
C (159)corporation 股份公司 m(&ZNZK
C (160)cost 成本 O[-wm;_(=*
C (161)cost account 成本帐户 m>a6,#I
C (162)cost accounting 成本会计 ^^)Pv#[3
C (163)cost accounting manual 成本手册 =JEnK_@?K\
C (164)cost accounts calendar 成本报表的日历时间 } #$Y^ +UN
C (165)cost adjustment 成本调整 xo?f90+(
C (166)cost allocation 成本分配 mjH8q&szf
C (167)cost apportionment 成本分摊
Kp!P/Q{
C (168)cost attribution 成本归属 3J@#
V '
C (169)cost audit 成本审计 &hZcjdB
C (170)cost behaviour 成本性态 ;}:"[B3$
C (171)cost benefit analysis 成本效益分析 ku\_M
C (172)cost center 成本中心 E|Z Y2&J`4
C (173)cost driver 成本动因