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注会《审计》英语常用词汇 |t4k&Dkx`
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1.audit 审计 #-
z*c
2.attestation 鉴证 \#m;L/D
3.credibility 可信赖程度 agM.-MK
4.audit of financial statements 财务报表审计 n-}:D<\7
5.agreed-upon procedures 执行商定程序 gD@ &/j7
6.high levels of assurance 高水平保证 jE&kN$.7j
7.compilation 编制 e ! 6SJ7xC
8.reliability 可靠性 \-#~)LB
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9.relevance 相关性 ?0DCjh8We
10.professional skepticism 职业谨慎 e\%QHoi>u
11.objectivity 客观性 nAoGG0$5
12. professional competence 专业胜任能力 {iYu
x;(
13.Senior/CPA-in-charge 项目经理 <{[AG3/Zj4
14.audit engagement letter 业务约定书 oZA|IF8U0
15.recurring audit 连续审计 OcQ_PE5\
16.the client 委托人 *O)_D
bj
17.change CPA 更换注册会计师 >|o-&dk
18.the existing CPA 现任注册会计师 !_?<-f(
19.the successor CPA 后任注册会计师 S/G,A,"c
20.the preceding CPA前任注册会计师 p27A#Uu2}
21.issue the audit report 出具审计报告 GH7{_@pv8
22.expert 专家 X']>b
23.the board of directors 董事会 rPaD#GA[7
24.knowledge of the entity‘ s business 了解被审计单位情况 HsR#dp+s~
25.assess material misstatement risks评估重大错报风险 v@XQ)95]F
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 k]qZOO}
27.a general knowledge of —— 初步了解―――的情况 JAC W#'4hV
28.a more knowledge of—— 进一步了解的情况 Av.(i2
29.the prior year‘s working papers 以前年度工作底稿 xv$^%(Ujp
30.minutes of meeting 会议纪要 T
2x~fiM
31.business risks 经营风险 cEsBKaN
32.appropriateness 适当性 Zj<oh8
33.accounting estimate 会计估计 r[TS#hQ
34.management representations 管理层声明 dsR{
P,!
35.going concern assumption 持续经营假设 u5H#
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36.audit plan 审计计划 #_2V@F+,
37.significant audit areas 重点审计领域 0Y)b31
9B
38.error 错误 KjZ^\lq'
39.fraud舞弊 ~9kvC&/{[
40.modified or additional procedures 修改或追加审计程序 pEH[fA]
41.misappropriation of assets 侵占资产 HoH3.AY X
42.transactions without substance 虚假交易 l
YH={jJ
43.unusual pressures 异常压力 MeQ(,irr^
44.the suspected noncompliance 涉嫌存在违法行为 r?{Vqephz
45.materialiy 重要性 cuq7eMG6z
46.exceed the materiality level 超过重要性水平 nKu`Ta*fX
47.approach the materiality level 接近重要性水平 smIZ:L%
48.an acceptably low level 可接受水平 g"
(N_sv?
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 rHT8a^MO
50.misstatements or omissions 错报或漏报 iJ?8)}
51.aggregate 总计 R:E6E@T
52.subsequent events 期后事项 /nv1.c)k
53.adjust the financial statements 调整财务报表 J:?t.c~$o
54.perform additional audit procedures 实施追加的审计程序 [cXu<vjFM
55.audit risk 审计风险 +GP"9S2%R
56.detection risk 检查风险 {)4Vv`n
57.inappropriate audit opinion 不适当的审计意见 $
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58.material misstatement 重大的错报 zesEbR)j
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 E
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61.assessed level of material misstatement risk 重大错报风险的评估水平 &0(2Z^Z>fw
62.simall business 小规模企业 sn5N9=\+T
63.accounting system 会计系统 oq8~P
Tw
64.test of control 控制测试 <' P|g
65.walk-through test 穿行测试 II>X6
66.communication 沟通 nz+o8L,
67.flow chart 流程图 45kMIh~~X
68.reperformance of internal control 重新执行 v bDw2
69.audit evidence 审计证据 R&ou4Y:DG
70.substantive procedures 实质性程序 ;2L=WR%
71.assertions 认定 |i|YlWQS
72.esistence 存在 /rvXCA)j
73.occurrence 发生 "5{Yn!-:
74.completeness 完整性 M8KfC!
75.rights and obligations 权利和义务 \M>AN
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76.valuation and allocation 计价和分摊 }s}9@kl;&
77.cutoff 截止 $XyGCn
78.accuracy 准确性 +S;8=lzuV
79.classification 分类 <>j,Q
80.inspection 检查 7MoO2
81.supervision of counting 监盘 ^jf$V#z0/
82.observation 观察 -)y"EJ(N
83.confirmation 函证 f\r$T Nd6
84.computation 计算 :\4O9f*5+
85.analytical procedures 分析程序
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86.vouch 核对 ?ZDx9*f
87.trace 追查 ?a}eRA7
88.audit sampling 审计抽样 GExG1n-
89.error 误差 p-
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90.expected error 预期误差 (a^F`#]
91.population 总体 \F1nEj
92.sampling risk 抽样风险 Bj@&c>
93.non- sampling risk 非抽样风险 tCc}}2bC&
94.sampling unit 抽样单位 \GMudN
95.statistical sampling 统计抽样 Jc:G7}j6
96.tolerable error 可容忍误差 ^f<f&V
97.the risk of under reliance 信赖不足风险
t8?+yG;
98.the risk of over reliance 信赖过度风险 4?%0z) g
99.the risk of incorrect rejection 误拒风险 +S/8{2%?DG
100. the risk of incorrect acceptance 误受风险 zEO
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101.working trial balance 试算平衡表 =602%ef\
102.index and cross-referencing 索引和交叉索引 4a!L
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103.cash receipt 现金收入 .zegG=q
104.cash disbursement 现金支出 kQ'G+Kw~F
105.bank statement 银行对账单 HnY: gu
106.bank reconciliation 银行存款余额调节表 <m@U`RFm
107.balance sheet date 资产负债表日 E> 4
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108.net realizable value 可变现净值 |?g2k:fzB7
109.storeroom 仓库 |ZZ3Qr+%S
110.sale invoice 销售发票 jBE=Ij
111.price list 价目表 JRodYXjE
112.positive confirmation request 积极式询证函 k?S-peyRO
113.negative confirmation request 消极式询证函 "4"L"lJ
114.purchase requisition 请购单 ~)ByARao=
115.receiving report 验收报告 UI!EIZ*~
116.gross margin 毛利 0hNc#x6
117.manufacturing overhead 制造费用 niA{L:4
118.material requisition 领料单 S
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7
119.inventory-taking 存货盘点 c!841~p(Q
120.bond certificate 债券 l;|1C[V
121.stock certificate 股票 [fW:%!Y'
122.audit report 审计报告 jXW7
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123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 c69C=WQ
125.unqualified opinion 无保留意见 w6wXe_N+M
126.qualified opinion 保留意见 ]h|GaHiE
127.disclaimer of opinion 无法表示意见 IF1?/D"<
128.adverse opinion 否定意见 #vDe/o+=
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A (1)ABC 作业基础成本计算 Q0 ^?jh
A (2)absorbed overhead 已吸收制造费用 D!@c,H
A (3)absorption costing 吸收成本计算 +:Y6O'h.
A (4)account 账户,报表 Zmp ^!|=X!
A (5)accounting postulate 会计假设 q-!m|<Z
A (6)accounting series release 会计公告文件 "arbUX~d
A (7)accounting valuation 会计计价 zF{z_c#3@
A (8)account sale 承销清单 (JF\%Yj/
A (9)accountability concept 经营责任概念 /\=g;
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A (10)accountancy 会计职业 3gGF?0o
A (11)accountant 会计师 Fh?q;o
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A (12)accounting 会计 ZAiQofQ:2
A (13)agency cost 代理成本 !D6@ \
A (14)accounting bases 会计基础 |H
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A (15)accounting manual 会计手册 H7\EvIM=
A (16)accounting period 会计期间 rsc8lSjH
A (17)accounting policies 会计方针 a]ftE\99
A (18)accounting rate of return 会计报酬率 ChB
ZGuO:
A (19)accounting reference date 会计参照日 2smLv1w@
A (20)accounting reference period 会计参照期间 5q8bM.k\7N
A (21)accrual concept 应计概念 (>Tu~Vo
A (22)accrual expenses 应计费用 |~Z+Xla
A (23)acid test ration 速动比率(酸性测试比率) cy}2~w&s4
A (24)acquisition 购置 yt<K!=7&
A (25)acquisition accounting 收购会计 4{J%`H`Q!
A (26)activity based accounting 作业基础成本计算 )9PQj
A (27)adjusting events 调整事项 k|g~xmI;
A (28)administrative expenses 行政管理费 V=
.'Db2D
A (29)advice note 发货通知 aIm\tPbb
A (30)amortization 摊销 Put+<o
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A (31)analytical review 分析性检查
zx\?cF
A (32)annual equivalent cost 年度等量成本法 QU\|RX
A (33)annual report and accounts 年度报告和报表 ^WVr@6
A (34)appraisal cost 检验成本 jt;,7Ek
A (35)appropriation account 盈余分配账户 X"[c[YT!%[
A (36)articles of association 公司章程细则 Y=Bk;%yT=
A (37)assets 资产 X#pE!mT
A (38)assets cover 资产保障 RE*SdazY?
A (39)asset value per share 每股资产价值 scA&:y
A (40)associated company 联营公司 Jj([O2Eq$
A (41)attainable standard 可达标准 Bh@j6fv
,c7 8O8|
A (42)attributable profit 可归属利润 XRaq\a`=:
A (43)audit 审计 % +eZ U)N
A (44)audit report 审计报告 !qy/'v4
A (45)auditing standards 审计准则 =m1B1St 2
A (46)authorized share capital 额定股本 'KXvn0
A (47)available hours 可用小时 #Ok*Or
A (48)avoidable costs 可避免成本 j4Lf6aUOX
B (49)back-to-back loan 易币贷款 oU{m\r
B (50)backflush accounting 倒退成本计算 /tV)8pEj
B (51)bad debts 坏帐
yyBy|7QgO
B (52)bad debts ratio 坏帐比率 eyUo67'7
B (53)bank charges 银行手续费 xy[R9_V
B (54)bank overdraft 银行透支 @4H*kA
B (55)bank reconciliation 银行存款调节表 P~=|R9t
B (56)bank statement 银行对账单 4GaF:/
B (57)bankruptcy 破产 /(XtNtO*
B (58)basis of apportionment 分摊基础 ^
b}_[B
B (59)batch 批量 h
PH=.rX
B (60)batch costing 分批成本计算 =cg0o_q8
B (61)beta factor B(市场)风险因素 72Ft?;R
B (62)bill 账单 ^TnBtIU-B
B (63)bill of exchange 汇票 q *-q5FE
B (64)bill of landing 提单 ci|6SaY*
B (65)bill of materials 用料预计单 l*/I ;a$
B (66)bill payable 应付票据 7X1T9'jI2
B (67)bill receivable 应收票据 @-)?2CH[8
B (68)bin card 存货记录卡 \~U8<z
B (69)bonus 红利 rFdovfb
B (70)book-keeping 薄记 bf::bV?T
B (71)Boston classification 波士顿分类 rT5dv3^MW!
B (72)breakeven chart 保本图 mZ*!$P:vy"
B (73)breakeven point 保本点 #
(!>
B (74)breaking-down time 复位时间 1_*o(HR
B (75)budget 预算 AEhh
6v
B (76)budget center 预算中心 LbvnV~S
B (77)budget cost allowance 预算成本折让 fY$M**/,
B (78)budget manual 预算手册 XkOsnI8n
B (79)budget period 预算期间 ;#cb%e3
B (80)budgetary control 预算控制 WHMt$W}%
B (81)budgeted capacity 预算生产能力 Pf-k"7y
B (82)burden 制造费用 )"wWV{k
B (83)business center 经营中心 ErHbc2
B (84)business entity 营业个体 $_% a=0
B (85)business unit 经营单位 -T`rk~A9A
B (86)buy-out management 管理性购买产权 0vt?yD
B (87)by-product 副产品 8?h-H#h
C (88)called-up share capital 催缴股本 @9-z8PyF
C (89)capacity 生产能力 9}jF]P*Q
C (90)capacity ratios 生产能力比率 Y6&w0~?!
C (91)capital 资本 JZ]4?_l
C (92)capital assets pricing model资本资产计价模式 PW~+=,
C (93)capital commitment 承诺资本 YrL:!\p.
C (94)capital employed 已运用的资本 STL&ZO
C (95)capital expenditure 资本支出 -y)ij``VY
C (96)capital expenditureauthorization 资本支出核准 c54oQ1Q&"
C (97)capital expenditure control 资本支出控制 uL\ B[<:
C (98)capital expenditure proposal资本支出申请 8:|F'{<<b
C (99)capital funding planning 资本基金筹集计划 f3[gAY
C (100)capital gain 资本收益 kR3g,P{L
C (101)capital investment appraisal资本投资评估 \f5$L`
C (102)capital maintenance 资本保全 5O%Q*\(
C (103)capital resource planning 资本资源计划 D({%FQ"
C (104)capital surplus 资本盈余 2X!O '
C (105)capital turnover 资本周转率 CMI%jyiX
C (106)card 记录卡 ]EC zb/
C (107)cash 现金 JUt
7
C (108)cash account 现金账户 Cq(dj^/~m
C (109)cash book 现金账薄 cLEBcTx
C (110)cash cow 金牛产品 py6
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C (111)cash flow 现金流量 d dkh*[
C (112)cash discounted 现金贴现 b*\K I
C (113)cash flow budget 现金流量预算 Lo5itW
C (114)cash flow statement 现金流量表 '%vb&a!.6
C (115)cash ledger 现金分类账 uckag/tv
C (116)cash limit 现金限额 3pl/kT.\
C (117)CCA 现时成本会计 6-c3v
C (118)center 中心
]v{f!r=}
C (119)changeover time 变更时间 l\
I#^N
C (120)chartered entity 特许经济个体 ]Nz~4ebB
C (121)cheque 支票 M,7A|?O
C (122)cheque register 支票登记薄 ^$}9
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C (123)coin analysis 零钱分类 KuL2X@)}
C (124)classification 分类 wt0^R<28
C (125)clock card 工时卡 y0k*iS
e
C (126)code 代码 ^1sX22k
C (127)commitment accounting 承诺确认会计 L}T:Y)
.
C (128)common cost 共同成本 1JMEniB+9
C (129)company limited byguarantee 有限担保责任公司
\09eH[
C (130)company limited shares 股份有限公司 xDD3Y{K
C (131)competitive position 竞争能力状况 a;WRTV
C (132)concept 概念 }OZp[V
C (133)conglomerate 跨行业企业 -!f)P=S
C (134)consistency concept 一致性概念 FAkjFgUJp
C (135)consolidated accounts 合并报表 |2z?8lx
C (136)consolidation accounting 合并会计 a|Io)Qhr
C (137)consortium 财团 7=(rk
C (138)contingency plan 应急计划 pC2ZN
C (139)contingent liabilities 或有负债 u.u
bw(vv
C (140)continuous operation 连续生产 G0Q}
1
C (141)contra 抵消 r~&"D#)sy
C (142)contract cost 合同成本 ,\laqH\ 1%
C (143)contract costing 合同成本计算 9JYrP6I!_
C (144)contribution 贡献毛益 Y&!M#7/'J3
C (145)contribution centre 贡献中心 MB06=N
C (146)contribution chart 贡献图 C8 9c2
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 {>PN}fk2QP
C (148)contribution to salesration 贡献毛益对销售比率 1RpTI7
C (149)control 控制 rH
Et]Xa
C (150)control account 控制帐户 (C>FM8$J
C (151)control limits 控制限度 Y /$`vgqs
C (152)controllability concept 可控制概念 (ZH5/VKp
C (153)controllable cost 可控制成本 \n$s5i-
C (154)conversion cost 加工成本 D!<[\G
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 onL&lE
C (156)corporate appraisal 公司评估 Z]kk.@P
C (157)corporate planning 公司计划 - e0C
Bp
C (158)corporate social reporting 公司社会报告 nm5zX,
C (159)corporation 股份公司 exT
O#*o
C (160)cost 成本 __o`+ ^FS
C (161)cost account 成本帐户 8|*#r[x
C (162)cost accounting 成本会计 itClCEOA
C (163)cost accounting manual 成本手册 z ea=vx>`
C (164)cost accounts calendar 成本报表的日历时间 C%_^0#8-0
C (165)cost adjustment 成本调整 /J!C2
C (166)cost allocation 成本分配 [-C-+jC
C (167)cost apportionment 成本分摊 erTb9`N4
C (168)cost attribution 成本归属 A`_(L|~
C (169)cost audit 成本审计 ^PA[fL"
C (170)cost behaviour 成本性态 '?7th>pC
C (171)cost benefit analysis 成本效益分析 m} /L MY
C (172)cost center 成本中心 swNJ\m
C (173)cost driver 成本动因