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注会《审计》英语常用词汇
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1.audit 审计 XYqpI/s
2.attestation 鉴证 O!+nF]V4f
3.credibility 可信赖程度 6
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4.audit of financial statements 财务报表审计 DR
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5.agreed-upon procedures 执行商定程序 QU^/[75Ea0
6.high levels of assurance 高水平保证 AVXX\n\_
7.compilation 编制 \C]i|]tl
8.reliability 可靠性 @gt)P4yE
9.relevance 相关性 kAZC"qM%i
10.professional skepticism 职业谨慎 $h G;2v
11.objectivity 客观性 U/T4i#
12. professional competence 专业胜任能力 N#(jK1`y
13.Senior/CPA-in-charge 项目经理 LXHwX*`Y
14.audit engagement letter 业务约定书 *0%4l_i
15.recurring audit 连续审计 5/& 1Oxo
16.the client 委托人 )Vwj9WD
17.change CPA 更换注册会计师 "| Kf'/r
18.the existing CPA 现任注册会计师 aB6Ye/Io
19.the successor CPA 后任注册会计师 `IEq@Wr#$!
20.the preceding CPA前任注册会计师 j~M#Ss-H8
21.issue the audit report 出具审计报告 x}tKewdOSe
22.expert 专家 H4M{_2DO
23.the board of directors 董事会 u5Qp/ag?N
24.knowledge of the entity‘ s business 了解被审计单位情况 NTqo`VWe
25.assess material misstatement risks评估重大错报风险 i]it5
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 G/
v|!}?wG
27.a general knowledge of —— 初步了解―――的情况 K!3{M!B
28.a more knowledge of—— 进一步了解的情况 m)s
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29.the prior year‘s working papers 以前年度工作底稿 ^9&b+u=X
30.minutes of meeting 会议纪要 3c c1EQ9
31.business risks 经营风险 mJ)tHv"7
32.appropriateness 适当性 Q]< (bD.7
33.accounting estimate 会计估计 YecT 96%
34.management representations 管理层声明 ;aq `N}d
35.going concern assumption 持续经营假设 BjM+0[HC
36.audit plan 审计计划 LO"_NeuL
37.significant audit areas 重点审计领域 *"1~bPl
38.error 错误 Mv|vRx^b
39.fraud舞弊 d
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40.modified or additional procedures 修改或追加审计程序 $Axng
J c
41.misappropriation of assets 侵占资产 E@:Q 'g%
42.transactions without substance 虚假交易 I0!j<G
43.unusual pressures 异常压力 :~yzDk\I"-
44.the suspected noncompliance 涉嫌存在违法行为 i-`,/e~XT
45.materialiy 重要性 egfi;8]E
46.exceed the materiality level 超过重要性水平 ylk{!
47.approach the materiality level 接近重要性水平 K}
+S+
*_
48.an acceptably low level 可接受水平 S|HY+Z6n'
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 f2NA=%\
50.misstatements or omissions 错报或漏报 9o EpPL5
51.aggregate 总计 Q/p(#/y#b
52.subsequent events 期后事项 =(%*LY!Xc
53.adjust the financial statements 调整财务报表 : (cb2j(C
54.perform additional audit procedures 实施追加的审计程序 |V lMmaz
55.audit risk 审计风险 C1 W>/?XC
56.detection risk 检查风险 `%|u!
57.inappropriate audit opinion 不适当的审计意见 L^lS^P
58.material misstatement 重大的错报 B$ui:R/ t
59.tolerable misstatement 可容忍错报 qk&gA}qF
60.the acceptable level of detection risk 可接受的检查风险 o~= iy
61.assessed level of material misstatement risk 重大错报风险的评估水平 D -6
62.simall business 小规模企业 J==}QEhQ{
63.accounting system 会计系统 )]73S@P(=
64.test of control 控制测试 `aIG;@Z
65.walk-through test 穿行测试 %*6RzJO6
66.communication 沟通 @:
Z#E[N H
67.flow chart 流程图 Vn'?3Eb<
68.reperformance of internal control 重新执行 aVP5%
69.audit evidence 审计证据 qYiv
70.substantive procedures 实质性程序 "=qv#mZ#9
71.assertions 认定 W,Ty=:qm*
72.esistence 存在 Vb2\/e:k
73.occurrence 发生 x@Y|v@}BE
74.completeness 完整性 SZ/(\kQ6
75.rights and obligations 权利和义务 H<,bq*@
76.valuation and allocation 计价和分摊 GMBJjP&R]
77.cutoff 截止 v; Es^
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78.accuracy 准确性 ]oEQ4
79.classification 分类 8
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80.inspection 检查 gwiR/(1
81.supervision of counting 监盘 *<r%aeG$em
82.observation 观察 `NQ{)N0!
83.confirmation 函证 Ah (iE
84.computation 计算 .3@Ng
85.analytical procedures 分析程序 :9`qogF>
86.vouch 核对 p5-<P?B
87.trace 追查
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88.audit sampling 审计抽样 9\AS@SH{^T
89.error 误差 (xL
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90.expected error 预期误差 ;1@C_5C
91.population 总体 G,]z(%
92.sampling risk 抽样风险 [t{](-
93.non- sampling risk 非抽样风险 a%E8(ms37y
94.sampling unit 抽样单位 +`| mJa
95.statistical sampling 统计抽样 ds]
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96.tolerable error 可容忍误差 6 Uw;C84!
97.the risk of under reliance 信赖不足风险 _dr*`yXi
98.the risk of over reliance 信赖过度风险 9:-T@u
99.the risk of incorrect rejection 误拒风险 <GaT|Hhc=
100. the risk of incorrect acceptance 误受风险 %K?iNe
101.working trial balance 试算平衡表 Y%g "Y
102.index and cross-referencing 索引和交叉索引 #EG?9T
103.cash receipt 现金收入 4[1k\
104.cash disbursement 现金支出 gLD{1-v
105.bank statement 银行对账单 Ff<)4`J
106.bank reconciliation 银行存款余额调节表 UfKkgq#
107.balance sheet date 资产负债表日 ^wJEfac
108.net realizable value 可变现净值 -2 xE#r
109.storeroom 仓库 5mavcle{4r
110.sale invoice 销售发票 c|lU(Tf
111.price list 价目表
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112.positive confirmation request 积极式询证函 \5hw9T&[B
113.negative confirmation request 消极式询证函 ({e7U17[#
114.purchase requisition 请购单 #V[SQ=>x[
115.receiving report 验收报告 /lJjQ]c;>
116.gross margin 毛利 4%7
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117.manufacturing overhead 制造费用 > rw"Rd'
118.material requisition 领料单 sKd)BA0`
119.inventory-taking 存货盘点 #ZlM?Q
120.bond certificate 债券 <Oa9oM},d
121.stock certificate 股票 Q>=-ext}q
122.audit report 审计报告 iNJAZ6@+
123.entity 被审计单位 <tuS,.
124.addressee of the audit report 审计报告的收件人 o?wt$j-
125.unqualified opinion 无保留意见 M/#U2!iFk
126.qualified opinion 保留意见 B+46.bIH
127.disclaimer of opinion 无法表示意见 t77'fm
128.adverse opinion 否定意见 wAh#
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A (1)ABC 作业基础成本计算 TatMf;?h&
A (2)absorbed overhead 已吸收制造费用 ^f|<R8 `
A (3)absorption costing 吸收成本计算 B{aU;{1
A (4)account 账户,报表 Dtt-|_EMS
A (5)accounting postulate 会计假设 oLS7`+b$
A (6)accounting series release 会计公告文件 !M(:U,?B
A (7)accounting valuation 会计计价 r6t&E%b
A (8)account sale 承销清单 El
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A (9)accountability concept 经营责任概念 }g{_AiP
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A (10)accountancy 会计职业 "PzP;Br
A (11)accountant 会计师 iBoEZEHjw
A (12)accounting 会计 kA^A mfba
A (13)agency cost 代理成本 lzDdD3Ouc
A (14)accounting bases 会计基础 ?Y3@" rdR
A (15)accounting manual 会计手册 2-mQt_
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A (16)accounting period 会计期间 sPCMckt
A (17)accounting policies 会计方针 ?3jdg ]&
A (18)accounting rate of return 会计报酬率 s$GF 95^
A (19)accounting reference date 会计参照日 4AHL3@x
A (20)accounting reference period 会计参照期间 A1-qtAO]
A (21)accrual concept 应计概念 FT.@1/ )
A (22)accrual expenses 应计费用 o56kp3b)b
A (23)acid test ration 速动比率(酸性测试比率) d>!p=O`>{q
A (24)acquisition 购置 w>vH8f
A (25)acquisition accounting 收购会计 (Es{l a G
A (26)activity based accounting 作业基础成本计算 Ttv'k*$cP
A (27)adjusting events 调整事项 WZ?!!
A (28)administrative expenses 行政管理费 H]Wp%"L
A (29)advice note 发货通知 #ElejQ|?
A (30)amortization 摊销 5pJ*1pfeo
A (31)analytical review 分析性检查 J]fS({(\I
A (32)annual equivalent cost 年度等量成本法 Df@/cT
A (33)annual report and accounts 年度报告和报表 d(S}NH
A (34)appraisal cost 检验成本
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A (35)appropriation account 盈余分配账户 _M5Xk? e=
A (36)articles of association 公司章程细则 {?i)K X^
A (37)assets 资产
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A (38)assets cover 资产保障 D9-Lg%
A (39)asset value per share 每股资产价值 Km*<Kfcz
A (40)associated company 联营公司 ?/d!R]3
A (41)attainable standard 可达标准 ~G`J
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0=;YnsY
A (42)attributable profit 可归属利润 kG^dqqn6
A (43)audit 审计 xvDI 4x&
A (44)audit report 审计报告 *48IF33&s
A (45)auditing standards 审计准则 ` X}85
A (46)authorized share capital 额定股本 J#7y<
s
A (47)available hours 可用小时 ~ E *d G
A (48)avoidable costs 可避免成本 V`k8j-*s
B (49)back-to-back loan 易币贷款 @ Nb%L&=P8
B (50)backflush accounting 倒退成本计算 IKcKRw/O$
B (51)bad debts 坏帐 wPnybb{
B (52)bad debts ratio 坏帐比率 {oWsh)[x2
B (53)bank charges 银行手续费 "^%Z'ou
B (54)bank overdraft 银行透支 ]US[5)EL-
B (55)bank reconciliation 银行存款调节表 yVS\Q,:J9
B (56)bank statement 银行对账单 de YyaV
B (57)bankruptcy 破产 VPd,]]S5(
B (58)basis of apportionment 分摊基础 G$5m$\K
B (59)batch 批量 3ATjsOL
B (60)batch costing 分批成本计算 -_~)f{KN@
B (61)beta factor B(市场)风险因素 SI*^f\lu
B (62)bill 账单 jvs[ /
B (63)bill of exchange 汇票 g:gB`8w?
B (64)bill of landing 提单 {$fsS&aPg
B (65)bill of materials 用料预计单 n}J^6:1
B (66)bill payable 应付票据 j|K.i/
B (67)bill receivable 应收票据 *^h_z;{,
B (68)bin card 存货记录卡 HomN/wKh
B (69)bonus 红利 ~O4|KY
B (70)book-keeping 薄记
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B (71)Boston classification 波士顿分类 ZnXejpj)D
B (72)breakeven chart 保本图 )|]Z>>%t
B (73)breakeven point 保本点 |F!F{d^p
B (74)breaking-down time 复位时间 ,
Oli
B (75)budget 预算 qtzRCA!9(Z
B (76)budget center 预算中心 7GZq|M_:y
B (77)budget cost allowance 预算成本折让 _!AJiP3!)4
B (78)budget manual 预算手册 /#t&~E_|
B (79)budget period 预算期间 #@Y/{[s|@
B (80)budgetary control 预算控制 @Fx@5e
B (81)budgeted capacity 预算生产能力 #WufZ18#
B (82)burden 制造费用 P*G+eqX
B (83)business center 经营中心 Q$=*aUU%G
B (84)business entity 营业个体 V(
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B (85)business unit 经营单位 #Lka+l;L7
B (86)buy-out management 管理性购买产权 .>]N+:O
B (87)by-product 副产品 xl]
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C (88)called-up share capital 催缴股本 <NB41/
C (89)capacity 生产能力 e.;M.8N#SQ
C (90)capacity ratios 生产能力比率 t(?<#KUB-
C (91)capital 资本 T;?+kC3
C (92)capital assets pricing model资本资产计价模式 fLB1)kTS
C (93)capital commitment 承诺资本 1D{#rA.X
C (94)capital employed 已运用的资本
"mZ.V
C (95)capital expenditure 资本支出 a8s4T$
C (96)capital expenditureauthorization 资本支出核准 3jPB#%F
C (97)capital expenditure control 资本支出控制 Q_4Zb
C (98)capital expenditure proposal资本支出申请 H(qm>h$bU
C (99)capital funding planning 资本基金筹集计划 <qY5SV,
C (100)capital gain 资本收益 QN
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C (101)capital investment appraisal资本投资评估 6Rz[?-mkLO
C (102)capital maintenance 资本保全 r
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C (103)capital resource planning 资本资源计划 R&So4},B
C (104)capital surplus 资本盈余 +1@AGJU3
C (105)capital turnover 资本周转率 NWKi
()nA%
C (106)card 记录卡 (9GbG"
C (107)cash 现金 ULl_\5s2
C (108)cash account 现金账户 iBvOJs
C (109)cash book 现金账薄 I
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C (110)cash cow 金牛产品 Z?1OdoT-
C (111)cash flow 现金流量 ?q X
s-
C (112)cash discounted 现金贴现 1K[(ou'rl
C (113)cash flow budget 现金流量预算 'ZnIRE,N
C (114)cash flow statement 现金流量表 s~$zWx@v
C (115)cash ledger 现金分类账 bK=c@GXS
C (116)cash limit 现金限额 $G[KT):N
C (117)CCA 现时成本会计 7rIlTrG
C (118)center 中心 Z"tQpJg
C (119)changeover time 变更时间 XO
wiHW{
C (120)chartered entity 特许经济个体 `&g:d E(j
C (121)cheque 支票 dVGbe07
C (122)cheque register 支票登记薄 `clB43i
C (123)coin analysis 零钱分类 )zJ=PF
C (124)classification 分类 _^T}_
C (125)clock card 工时卡 Sdc*rpH"(
C (126)code 代码 hKksVi
C (127)commitment accounting 承诺确认会计 :s*>W$Wp4
C (128)common cost 共同成本 ?,% TU&Yn
C (129)company limited byguarantee 有限担保责任公司 9}
*$n&B
C (130)company limited shares 股份有限公司
{tt
$w>X
C (131)competitive position 竞争能力状况 \"d?=uFe
C (132)concept 概念 8"M<{72U]
C (133)conglomerate 跨行业企业 ma]?
)1<{
C (134)consistency concept 一致性概念 B>|5xpZM12
C (135)consolidated accounts 合并报表 }1m_o@{3P
C (136)consolidation accounting 合并会计 E1W:hGI
C (137)consortium 财团 O5-;I,)H
C (138)contingency plan 应急计划 9^zx8MRXd
C (139)contingent liabilities 或有负债 *Nlu5(z
C (140)continuous operation 连续生产 re uYTH
C (141)contra 抵消 d@g2k> >
C (142)contract cost 合同成本 w3bIb$12
C (143)contract costing 合同成本计算 <SQ(~xYi
C (144)contribution 贡献毛益 6V;:+"BkJ
C (145)contribution centre 贡献中心 },PBqWe
C (146)contribution chart 贡献图 }ywi"k4>
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ;3UvkN
C (148)contribution to salesration 贡献毛益对销售比率 oT->^4WY
C (149)control 控制 p
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C (150)control account 控制帐户 Dh`=ydI5
C (151)control limits 控制限度 xF8 :^'
C (152)controllability concept 可控制概念 *V|zx#RN
C (153)controllable cost 可控制成本 [TCRB`nTQF
C (154)conversion cost 加工成本 EUZq$@uWL
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 $L&BT 0
C (156)corporate appraisal 公司评估 f)^t')
C (157)corporate planning 公司计划 evOb
C (158)corporate social reporting 公司社会报告 ,}<RrUfD
C (159)corporation 股份公司 #!d]PH746
C (160)cost 成本 ,?y7,nb
C (161)cost account 成本帐户 k7T
alR
C (162)cost accounting 成本会计 *?N<S$m
C (163)cost accounting manual 成本手册 Jvj=I82
C (164)cost accounts calendar 成本报表的日历时间 ,n5a] )Dg
C (165)cost adjustment 成本调整 XRa#21pQ
C (166)cost allocation 成本分配 IJIQ"
s
C (167)cost apportionment 成本分摊 8IJ-]wHIb
C (168)cost attribution 成本归属 o<J5!
C (169)cost audit 成本审计 oD,C<[(p
C (170)cost behaviour 成本性态 >zR14VO`_|
C (171)cost benefit analysis 成本效益分析 UE7'B
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C (172)cost center 成本中心 .. UoyBV
C (173)cost driver 成本动因