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注会《审计》英语常用词汇 P` CQ)o
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1.audit 审计 lA,[&
2.attestation 鉴证 sEb*GF*.V
3.credibility 可信赖程度 IjPtJwW`A
4.audit of financial statements 财务报表审计 *6(/5V
5.agreed-upon procedures 执行商定程序 z4[8*}
6.high levels of assurance 高水平保证 Re;[S[D7
7.compilation 编制 /u"K`y/*j\
8.reliability 可靠性 UWgPQ%}
9.relevance 相关性 gE&83i"
10.professional skepticism 职业谨慎 [r1\FF@v,
11.objectivity 客观性 E_xCRfw_i]
12. professional competence 专业胜任能力 GKXd"8z]
13.Senior/CPA-in-charge 项目经理 ;|vn;s/
14.audit engagement letter 业务约定书 ]
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15.recurring audit 连续审计 R4f_Kio
16.the client 委托人 ~Ctq
17.change CPA 更换注册会计师 (Ixmg=C6y
18.the existing CPA 现任注册会计师 n~yhX%=_Du
19.the successor CPA 后任注册会计师 K}dvXO@=|c
20.the preceding CPA前任注册会计师 @vi;P ^1!
21.issue the audit report 出具审计报告 p ^I#9(PT
22.expert 专家 DoEN`K\U
23.the board of directors 董事会 $.Qq:(O:6
24.knowledge of the entity‘ s business 了解被审计单位情况 "V4ru&a
25.assess material misstatement risks评估重大错报风险 QlnI &o
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 >s%m\"|oh
27.a general knowledge of —— 初步了解―――的情况 OYIH**?
28.a more knowledge of—— 进一步了解的情况 =eeZtj.
29.the prior year‘s working papers 以前年度工作底稿 l !R
>I7
30.minutes of meeting 会议纪要 /pgn?e'lk
31.business risks 经营风险 kSqMI'89
32.appropriateness 适当性 ?Hf8<C} 3
33.accounting estimate 会计估计 Hc-68]T
34.management representations 管理层声明 ]%6X
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35.going concern assumption 持续经营假设 G8CM
36.audit plan 审计计划 Q[% +y.
37.significant audit areas 重点审计领域 N9AM% H$7
38.error 错误 d/I*$UC
39.fraud舞弊 /80RO:'7
40.modified or additional procedures 修改或追加审计程序 &Ht5!zuW,
41.misappropriation of assets 侵占资产 ";/,FUJJ
42.transactions without substance 虚假交易 {r[g.@
43.unusual pressures 异常压力 |("zW7g
44.the suspected noncompliance 涉嫌存在违法行为 RATW[(ZA
45.materialiy 重要性 FJ
V!B&
46.exceed the materiality level 超过重要性水平 5uvFCY./c
47.approach the materiality level 接近重要性水平 $mDlS
48.an acceptably low level 可接受水平 5m a(~5
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 ":Ll.=!
50.misstatements or omissions 错报或漏报 5tu 4uYp;
51.aggregate 总计 FP h1 }qS
52.subsequent events 期后事项 9d >AnTf&H
53.adjust the financial statements 调整财务报表 d7!,
54.perform additional audit procedures 实施追加的审计程序 D"GQlR
55.audit risk 审计风险 8s<t*
pI2
56.detection risk 检查风险 \XgpwvO".
57.inappropriate audit opinion 不适当的审计意见 MN. $a9m
58.material misstatement 重大的错报 `&)uuLn|
59.tolerable misstatement 可容忍错报 (Q][d+} /
60.the acceptable level of detection risk 可接受的检查风险 K Fn[
61.assessed level of material misstatement risk 重大错报风险的评估水平 eQ eucmQd{
62.simall business 小规模企业 3q$"`w
63.accounting system 会计系统 P4 dhP-t
64.test of control 控制测试 &-M}:'
65.walk-through test 穿行测试 q5ja \
66.communication 沟通 YhFd0A?]
67.flow chart 流程图 iz\GahK
68.reperformance of internal control 重新执行 #TKByOcD2!
69.audit evidence 审计证据 &0%x6vea
70.substantive procedures 实质性程序 ]='zY3
71.assertions 认定 Qj',&b
72.esistence 存在 w4\g]\
73.occurrence 发生 C:@JLZB
74.completeness 完整性 `l`)Cs;a
75.rights and obligations 权利和义务 KMogwulG
76.valuation and allocation 计价和分摊 ,e5#wz
77.cutoff 截止 u8i!Fxu
78.accuracy 准确性 8k
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79.classification 分类 0l>4Umxr{J
80.inspection 检查 >]S-a-|Bp
81.supervision of counting 监盘 |$a!Zx94^
82.observation 观察 ubQZ
TA x
83.confirmation 函证 h}cR>
84.computation 计算 0}iND$6@a
85.analytical procedures 分析程序 gj-MkeI)
86.vouch 核对 1o%E(*M4I
87.trace 追查 [5sa1$n96G
88.audit sampling 审计抽样 YVS~|4hu?i
89.error 误差 MY"8!
90.expected error 预期误差 [,As;a*o
91.population 总体 E\dJb}"x %
92.sampling risk 抽样风险 k86j&
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93.non- sampling risk 非抽样风险 B~t[Gy
94.sampling unit 抽样单位 P\2UIAPa\b
95.statistical sampling 统计抽样 }0z]sYI
96.tolerable error 可容忍误差 )$7-C
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97.the risk of under reliance 信赖不足风险 af<wUxM0
98.the risk of over reliance 信赖过度风险 @eU5b63jM
99.the risk of incorrect rejection 误拒风险 19.oW49Sw
100. the risk of incorrect acceptance 误受风险 f15f)P
101.working trial balance 试算平衡表 ym.:I@b?6
102.index and cross-referencing 索引和交叉索引 XpU%09K
103.cash receipt 现金收入 `M.\ D
104.cash disbursement 现金支出 "-aCF
105.bank statement 银行对账单 t1MK5
B5jH
106.bank reconciliation 银行存款余额调节表 n/jZi54gO
107.balance sheet date 资产负债表日 l0-zu6iw
108.net realizable value 可变现净值 o"-*,:Qe
109.storeroom 仓库 &yN/AY`U
110.sale invoice 销售发票 $F/Uk;*d!
111.price list 价目表 J2d3&6
112.positive confirmation request 积极式询证函 <Gkmk?x`A
113.negative confirmation request 消极式询证函 0\2#(^
114.purchase requisition 请购单 Hm*?<o9mxC
115.receiving report 验收报告 4J
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116.gross margin 毛利 =!{
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117.manufacturing overhead 制造费用 0G}]d17ho
118.material requisition 领料单
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119.inventory-taking 存货盘点 %6eQ;Rp*
120.bond certificate 债券 VYC$Q;Z
121.stock certificate 股票 k;c>=B)e
122.audit report 审计报告 GB\1'
123.entity 被审计单位 6<
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124.addressee of the audit report 审计报告的收件人 k1HVvMD<
125.unqualified opinion 无保留意见 ,J)wn;@
126.qualified opinion 保留意见 _,{R3k
127.disclaimer of opinion 无法表示意见 D +Ui1h-
128.adverse opinion 否定意见 U,2H) {l/
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A (1)ABC 作业基础成本计算 7;x}W-`iF
A (2)absorbed overhead 已吸收制造费用 M:QM*?+)
A (3)absorption costing 吸收成本计算 1b4/
A (4)account 账户,报表
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A (5)accounting postulate 会计假设
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A (6)accounting series release 会计公告文件 *j"u~ NF
A (7)accounting valuation 会计计价 |];f?1
A (8)account sale 承销清单 tVFydN~
A (9)accountability concept 经营责任概念 >IFqwh7b
A (10)accountancy 会计职业 9w:9XziT
A (11)accountant 会计师 ;r.0=Uo9]
A (12)accounting 会计 q9iHJ'lMD*
A (13)agency cost 代理成本 0P7sMCYu
A (14)accounting bases 会计基础 "s.]amC
A (15)accounting manual 会计手册 %|\Af>o4d
A (16)accounting period 会计期间 a7YzX5n
A (17)accounting policies 会计方针 ilr'<5rq
A (18)accounting rate of return 会计报酬率 i}E&mv'
A (19)accounting reference date 会计参照日 Bt[Wh@
A (20)accounting reference period 会计参照期间 7x5wT ?2W
A (21)accrual concept 应计概念 S
2,tv
A (22)accrual expenses 应计费用 #[$zbZ(I>:
A (23)acid test ration 速动比率(酸性测试比率) [,86||^
A (24)acquisition 购置 @r=v*hu
A (25)acquisition accounting 收购会计 wJ Qm7n-+
A (26)activity based accounting 作业基础成本计算 ]**h`9MF
A (27)adjusting events 调整事项 :Cdqj0O3u
A (28)administrative expenses 行政管理费 }K'gjs/N;
A (29)advice note 发货通知 y 13Y,cz~B
A (30)amortization 摊销 @:%p#$V
A (31)analytical review 分析性检查 B57MzIZi]
A (32)annual equivalent cost 年度等量成本法 rGIf/=G^r
A (33)annual report and accounts 年度报告和报表 )p!.V(,
A (34)appraisal cost 检验成本 +]dh`8*8>1
A (35)appropriation account 盈余分配账户 w8iXuRv
A (36)articles of association 公司章程细则 t$zeB
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A (37)assets 资产 odsLFU(
A (38)assets cover 资产保障 x*7Q
A (39)asset value per share 每股资产价值 0Q4i<4 XW
A (40)associated company 联营公司 >S
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A (41)attainable standard 可达标准 AJ"a
aPRXK1
A (42)attributable profit 可归属利润 (mOL<h[)IP
A (43)audit 审计 4];<`
%
A (44)audit report 审计报告 67D{^K"KT
A (45)auditing standards 审计准则 T:!f_mu|
A (46)authorized share capital 额定股本 3)0z( 30
A (47)available hours 可用小时 e~P4>3
A (48)avoidable costs 可避免成本 r<9G}9
B (49)back-to-back loan 易币贷款 \S]` { kY,
B (50)backflush accounting 倒退成本计算 oo-O>M#5
B (51)bad debts 坏帐 qac8zt#2
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B (52)bad debts ratio 坏帐比率 M7gb3gw6
B (53)bank charges 银行手续费 1<;RI?R[9
B (54)bank overdraft 银行透支 <19A=
B (55)bank reconciliation 银行存款调节表 Kv~'*A)d
B (56)bank statement 银行对账单 Z66h
B (57)bankruptcy 破产 me ,lE-
B (58)basis of apportionment 分摊基础 Zgw4[GpL
B (59)batch 批量 Rv)*Wo!L
B (60)batch costing 分批成本计算 .NSV%I
B (61)beta factor B(市场)风险因素 h-+vNhH
B (62)bill 账单 Ny` =]BA
B (63)bill of exchange 汇票 J?"v;.K|hU
B (64)bill of landing 提单 9!?Ywc>0#
B (65)bill of materials 用料预计单 /CXQ&nwY9=
B (66)bill payable 应付票据 2|\WaH9P
B (67)bill receivable 应收票据 S8
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B (68)bin card 存货记录卡 RaC8Sq7hW
B (69)bonus 红利 t>
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B (70)book-keeping 薄记 m(KBg'kQ
B (71)Boston classification 波士顿分类 A{%LL r:
B (72)breakeven chart 保本图 6`WI
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B (73)breakeven point 保本点 gN;
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B (74)breaking-down time 复位时间 \5P 5N]]
B (75)budget 预算 `R
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B (76)budget center 预算中心 a3J'
c
B (77)budget cost allowance 预算成本折让 Z9q1z~qSQ
B (78)budget manual 预算手册 k7kPeq
B (79)budget period 预算期间 g#lMT%
B (80)budgetary control 预算控制 8DkZ@}
B (81)budgeted capacity 预算生产能力 p\22_m_wd
B (82)burden 制造费用 Ejt?B')aB5
B (83)business center 经营中心 S{jm4LZ
B (84)business entity 营业个体 !QlCt>{
B (85)business unit 经营单位 aIo%~w
B (86)buy-out management 管理性购买产权 9_xrw:4
B (87)by-product 副产品
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C (88)called-up share capital 催缴股本 h{ T{3
C (89)capacity 生产能力 oq9gFJG(
C (90)capacity ratios 生产能力比率
]]9VI0
C (91)capital 资本 =wznkqyhi
C (92)capital assets pricing model资本资产计价模式 ~A_1he~
C (93)capital commitment 承诺资本 nhy:5eSK
C (94)capital employed 已运用的资本 :"'*1S*
C (95)capital expenditure 资本支出 $6]1T>
C (96)capital expenditureauthorization 资本支出核准 &mkL4jXG
C (97)capital expenditure control 资本支出控制 a[jNT$8
C (98)capital expenditure proposal资本支出申请 /BwG
\GhM
C (99)capital funding planning 资本基金筹集计划 t1ers> h
C (100)capital gain 资本收益 %^l&:\ hy
C (101)capital investment appraisal资本投资评估 a7sX*5t{R
C (102)capital maintenance 资本保全 Ys]cJ]
C (103)capital resource planning 资本资源计划 fyEXnmB;
C (104)capital surplus 资本盈余 n(#[[k9&Ic
C (105)capital turnover 资本周转率 ; sAe#b
C (106)card 记录卡 Ze?
n Q-
C (107)cash 现金 Ac'pu,v
C (108)cash account 现金账户 U>0
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C (109)cash book 现金账薄 tuJ{IF
C (110)cash cow 金牛产品 Ym?VF{e,
C (111)cash flow 现金流量 D< 0))r
C (112)cash discounted 现金贴现 S5\KI+;PW
C (113)cash flow budget 现金流量预算 G^:?)WRG
C (114)cash flow statement 现金流量表 WsW] 1p
C (115)cash ledger 现金分类账 9B/iQCFtj$
C (116)cash limit 现金限额 C8%MKNPd
C (117)CCA 现时成本会计 w\a6ga!xt"
C (118)center 中心 =w7+
Yt
C (119)changeover time 变更时间 vr4{|5M
C (120)chartered entity 特许经济个体 SN]Na<P
C (121)cheque 支票 :}CcWfbT
C (122)cheque register 支票登记薄 jB,VlL
C (123)coin analysis 零钱分类 NH4T*R)Vz
C (124)classification 分类 MS\?+8|SV(
C (125)clock card 工时卡 M7{_"9X{
C (126)code 代码 B &
]GGy
C (127)commitment accounting 承诺确认会计 0nZQ"{x
C (128)common cost 共同成本 ~Rw][Ys
C (129)company limited byguarantee 有限担保责任公司 qWS"I+o,S
C (130)company limited shares 股份有限公司 Y*sw;2Z;a
C (131)competitive position 竞争能力状况 nF]zd%h
C (132)concept 概念 OVGB7CB]S
C (133)conglomerate 跨行业企业 &t6:1 T
C (134)consistency concept 一致性概念 4m6/ba
C (135)consolidated accounts 合并报表 ?kS#g
C (136)consolidation accounting 合并会计 h)^|VM
C (137)consortium 财团 6?a z
C (138)contingency plan 应急计划 O*%5P5'p"{
C (139)contingent liabilities 或有负债 e/x6{~ju^N
C (140)continuous operation 连续生产 VAA
="yN
C (141)contra 抵消 n. vrq-
C (142)contract cost 合同成本 u/V&1In
C (143)contract costing 合同成本计算 q2/kegAT
C (144)contribution 贡献毛益 qMw_`dC
C (145)contribution centre 贡献中心 _na/&J6
C (146)contribution chart 贡献图 YMVmpcz
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 3R)|DGql=1
C (148)contribution to salesration 贡献毛益对销售比率 7>h(M+
/
C (149)control 控制 .>S1do+
C (150)control account 控制帐户 a:;7'w'
C (151)control limits 控制限度 cPkP/3I]h
C (152)controllability concept 可控制概念 {^k7}`7,
C (153)controllable cost 可控制成本 pG22Nx
C (154)conversion cost 加工成本 sRZ?Ilua6
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ihekON":
C (156)corporate appraisal 公司评估 L`(\ud
C (157)corporate planning 公司计划 6 X'#F,M
C (158)corporate social reporting 公司社会报告 O*lE0~rJ
C (159)corporation 股份公司 f4VdH#eng`
C (160)cost 成本 (M<l}pl)
C (161)cost account 成本帐户 cj[x%eK>
C (162)cost accounting 成本会计 ZQn>+c2%!
C (163)cost accounting manual 成本手册 gLg.m
V1<
C (164)cost accounts calendar 成本报表的日历时间 WVz2 b zj
C (165)cost adjustment 成本调整 q=*bcDu
C (166)cost allocation 成本分配 {R"mvB`
C (167)cost apportionment 成本分摊 D5:|CMQ
C (168)cost attribution 成本归属 QEMT'Cs
C (169)cost audit 成本审计 %:j`%F;R
C (170)cost behaviour 成本性态 8l'W[6
C (171)cost benefit analysis 成本效益分析 *3s-=.U~
C (172)cost center 成本中心 Bd- &~s^
C (173)cost driver 成本动因