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注会《审计》英语常用词汇 fZiwuq!_
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1.audit 审计 3y%,f|ju
2.attestation 鉴证 KvH t`
3.credibility 可信赖程度 6r.#/' "
4.audit of financial statements 财务报表审计 mUNAA[0 L
5.agreed-upon procedures 执行商定程序 8F
K%7\V
6.high levels of assurance 高水平保证 b_ vKP
7.compilation 编制 &+]-e;[
8.reliability 可靠性 LzQOzl@z
9.relevance 相关性 FnPn#Cv>*
10.professional skepticism 职业谨慎 w `nm}4M
11.objectivity 客观性 d{Cg3v` Rd
12. professional competence 专业胜任能力 }X/>WiGh:
13.Senior/CPA-in-charge 项目经理 /|p\l"
14.audit engagement letter 业务约定书 VkkC;/BBW
15.recurring audit 连续审计 tR\cS)
16.the client 委托人 j#jwK(:]
17.change CPA 更换注册会计师 ,MjlA{0
18.the existing CPA 现任注册会计师 H+
7HD|GE
19.the successor CPA 后任注册会计师 nR=!S
5>S
20.the preceding CPA前任注册会计师 Urz9S3#\
21.issue the audit report 出具审计报告 qjsEyro$-
22.expert 专家 ^4Uk'T7V
23.the board of directors 董事会 rI OKCL?
24.knowledge of the entity‘ s business 了解被审计单位情况 SyI\
ulmL
25.assess material misstatement risks评估重大错报风险 )Ut K9;@"
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 PA*1]i#2M=
27.a general knowledge of —— 初步了解―――的情况 }X6w"
28.a more knowledge of—— 进一步了解的情况 }9V0Cu1
29.the prior year‘s working papers 以前年度工作底稿 \fsNI T/
30.minutes of meeting 会议纪要 ceuEsQ}
31.business risks 经营风险 S.Q:O{]
32.appropriateness 适当性 p}Um+I=1
33.accounting estimate 会计估计 lA`qB1x
34.management representations 管理层声明 ,e^~(ITaq
35.going concern assumption 持续经营假设 H)h$@14xu
36.audit plan 审计计划 ^3ai}Ei3
37.significant audit areas 重点审计领域 R7 rO7M!
38.error 错误 |\Q2L;4
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39.fraud舞弊 vq+4so
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40.modified or additional procedures 修改或追加审计程序 M.\XG}RR
41.misappropriation of assets 侵占资产 {oS/Xa
42.transactions without substance 虚假交易 `-.6;T}2U
43.unusual pressures 异常压力 ~z(0XKq0d
44.the suspected noncompliance 涉嫌存在违法行为 Z*b$&nM
45.materialiy 重要性 Ng2Z7k
46.exceed the materiality level 超过重要性水平 <iBn-EG l>
47.approach the materiality level 接近重要性水平 |~@yXc5a
48.an acceptably low level 可接受水平 9^&B.6! 6
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Y>T<Qn^D
50.misstatements or omissions 错报或漏报 XmaRg{22
51.aggregate 总计 v
8EI
52.subsequent events 期后事项 1gnLKf c
53.adjust the financial statements 调整财务报表 P:WxhO/
54.perform additional audit procedures 实施追加的审计程序 RG=i74a
55.audit risk 审计风险 di(H-=9G62
56.detection risk 检查风险 u_}UU
2
57.inappropriate audit opinion 不适当的审计意见 F|G v
58.material misstatement 重大的错报 ILx4[m7
59.tolerable misstatement 可容忍错报 4M!wm]n/%5
60.the acceptable level of detection risk 可接受的检查风险 E5#ff5
61.assessed level of material misstatement risk 重大错报风险的评估水平 H|$
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62.simall business 小规模企业 VN0KK
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63.accounting system 会计系统 oJ tmd}
64.test of control 控制测试 P'o]#Az
65.walk-through test 穿行测试 wA"d?x
66.communication 沟通 Kf6D)B 26
67.flow chart 流程图 gi>W&6
68.reperformance of internal control 重新执行 LqXVi
80
69.audit evidence 审计证据 cE>m/^SKr
70.substantive procedures 实质性程序 |N}*
71.assertions 认定 >xA(*7
72.esistence 存在 )H`V\H[0P
73.occurrence 发生 BnfuI
74.completeness 完整性 /bn$@Cy@
75.rights and obligations 权利和义务 -GMaK.4=
76.valuation and allocation 计价和分摊 yVQW|D0,j
77.cutoff 截止
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78.accuracy 准确性 K%_UNivN
79.classification 分类 t>OEzUd9
80.inspection 检查 3}8L!2_p
81.supervision of counting 监盘 @FZ_[CYg
82.observation 观察 ,c0t#KgQ.
83.confirmation 函证 bPif"dhHe
84.computation 计算 k'*vG6!
85.analytical procedures 分析程序 |#{ i7>2U
86.vouch 核对 lD->1=z
87.trace 追查 h4=mGJpm
88.audit sampling 审计抽样 ;at1|E*
89.error 误差 j/q&qrlL
90.expected error 预期误差 $=ESY>MO
91.population 总体 P_b!^sq9
92.sampling risk 抽样风险 )#GF
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93.non- sampling risk 非抽样风险 Q"uK6ANp'
94.sampling unit 抽样单位 \3]O?'
95.statistical sampling 统计抽样 86 9sS
96.tolerable error 可容忍误差 MIyT9",Pl
97.the risk of under reliance 信赖不足风险 :xTm-L
98.the risk of over reliance 信赖过度风险 i`Qa7
99.the risk of incorrect rejection 误拒风险 sxS%1hp3
100. the risk of incorrect acceptance 误受风险 :>0,MO.^~K
101.working trial balance 试算平衡表 *YX5bpR?
102.index and cross-referencing 索引和交叉索引 a\~118 !
103.cash receipt 现金收入 )#1!%aQ
104.cash disbursement 现金支出 Y@<jvH1
105.bank statement 银行对账单 ]d~{8h!G
106.bank reconciliation 银行存款余额调节表 0rQr#0`
107.balance sheet date 资产负债表日 -E3cS
108.net realizable value 可变现净值 MslgQmlM
109.storeroom 仓库 x%O6/rl
110.sale invoice 销售发票 fFoZ!H
111.price list 价目表 c10$5V&@
112.positive confirmation request 积极式询证函 m`n~-_
113.negative confirmation request 消极式询证函 y Tn<5T[H
114.purchase requisition 请购单 ZR-64G=L,
115.receiving report 验收报告 ^ fyue~9u
116.gross margin 毛利 :>o0zG[;f
117.manufacturing overhead 制造费用 o2hk!#5[4
118.material requisition 领料单 KT*>OYI
119.inventory-taking 存货盘点 ]T&d_~l
120.bond certificate 债券 Rry]6(
121.stock certificate 股票 ADVS}d!;]
122.audit report 审计报告 K3UN#G)U
123.entity 被审计单位 Ux<2!vh
124.addressee of the audit report 审计报告的收件人 @+9x8*~S'
125.unqualified opinion 无保留意见 /GzA89N(
126.qualified opinion 保留意见 Ac0^
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127.disclaimer of opinion 无法表示意见 i|@lUXBp
128.adverse opinion 否定意见 Qj?qWVapA
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A (1)ABC 作业基础成本计算
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A (2)absorbed overhead 已吸收制造费用 @+gr>a1K#
A (3)absorption costing 吸收成本计算 Zd~l_V f
A (4)account 账户,报表 IEx`W;V]K
A (5)accounting postulate 会计假设 (-RZ|VdYg
A (6)accounting series release 会计公告文件 jkPye{j
A (7)accounting valuation 会计计价 vS! TnmF
A (8)account sale 承销清单 B{#*PAK=
A (9)accountability concept 经营责任概念 rQ^X3J*`
A (10)accountancy 会计职业 Hcp)Q76X
A (11)accountant 会计师 P4M*vZq)
A (12)accounting 会计 [<HU~P
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A (13)agency cost 代理成本 (BB&ZUdyv
A (14)accounting bases 会计基础 ^!={=No]
A (15)accounting manual 会计手册 e~Oge
A (16)accounting period 会计期间 Y7|R vLWoP
A (17)accounting policies 会计方针 zyznFiE
A (18)accounting rate of return 会计报酬率 ;3nR_6\
A (19)accounting reference date 会计参照日 k/"^W.B aj
A (20)accounting reference period 会计参照期间 ;"*\R5a
A (21)accrual concept 应计概念 Ur`jmB
A (22)accrual expenses 应计费用 Mw0Kg
9M
A (23)acid test ration 速动比率(酸性测试比率) duCso M/
A (24)acquisition 购置 ;*3OkNxa3
A (25)acquisition accounting 收购会计 FC' v= *
A (26)activity based accounting 作业基础成本计算 '7+e!>"
A (27)adjusting events 调整事项 hdi/ k!9[\
A (28)administrative expenses 行政管理费 Mr5E\~K>s
A (29)advice note 发货通知 l!U_7)s/
A (30)amortization 摊销 2wHvHH!
A (31)analytical review 分析性检查 #].n0[
A (32)annual equivalent cost 年度等量成本法 o\_@4hXf
A (33)annual report and accounts 年度报告和报表 [k"@n+%
A (34)appraisal cost 检验成本 *,/ADtL
A (35)appropriation account 盈余分配账户 FME&vUh/
A (36)articles of association 公司章程细则 {uurM`f}:
A (37)assets 资产 cULASS`,
A (38)assets cover 资产保障 }U)g<Kzh
A (39)asset value per share 每股资产价值 .'zXO
A (40)associated company 联营公司 9<0p1W O
A (41)attainable standard 可达标准 0!WF,)/T7i
K`=O!;
A (42)attributable profit 可归属利润 >^cP]gGY
A (43)audit 审计 EhEUkZE3)
A (44)audit report 审计报告
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A (45)auditing standards 审计准则 _JlbVe[<
A (46)authorized share capital 额定股本 ZI'MfkEZ*
A (47)available hours 可用小时 fS08q9,S /
A (48)avoidable costs 可避免成本 -ZTe#@J
B (49)back-to-back loan 易币贷款 [dm&I#m=
B (50)backflush accounting 倒退成本计算 K;%P_f/KJP
B (51)bad debts 坏帐 !.\EU*)1
B (52)bad debts ratio 坏帐比率 5XSr K
B (53)bank charges 银行手续费
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B (54)bank overdraft 银行透支 Hzr<i4Y=w9
B (55)bank reconciliation 银行存款调节表 :r?gD2q
B (56)bank statement 银行对账单 "62vwWrwO
B (57)bankruptcy 破产 R3nCk-Dq
B (58)basis of apportionment 分摊基础 XcOfQs
B (59)batch 批量 gy|L!_1Z8
B (60)batch costing 分批成本计算 X^!n'$^u
B (61)beta factor B(市场)风险因素 J%G
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B (62)bill 账单 ' `0kW_'
B (63)bill of exchange 汇票 TO&ohATp
B (64)bill of landing 提单 Fai_v{&?
B (65)bill of materials 用料预计单 _[zZm
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B (66)bill payable 应付票据 uFseO9F.2
B (67)bill receivable 应收票据 V3%"
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B (68)bin card 存货记录卡
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B (69)bonus 红利 8@Zg@>,
B (70)book-keeping 薄记 "7v/-
B (71)Boston classification 波士顿分类 i$~2pr
B (72)breakeven chart 保本图 ^Eu]i
B (73)breakeven point 保本点
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B (74)breaking-down time 复位时间 ?hpT"N,hF9
B (75)budget 预算 U(lcQC`$
B (76)budget center 预算中心 g@IV|C(*0
B (77)budget cost allowance 预算成本折让 2TH13k$
B (78)budget manual 预算手册 3\x@G)1
B (79)budget period 预算期间 tUS)1*{_
B (80)budgetary control 预算控制 ?gknJ:
B (81)budgeted capacity 预算生产能力 W[pOLc-
B (82)burden 制造费用 |Ai/q6u
B (83)business center 经营中心 K
gN=b
B (84)business entity 营业个体 b2}>{Li0
B (85)business unit 经营单位 \!!qzrq
B (86)buy-out management 管理性购买产权 zf@gA vJ
B (87)by-product 副产品 do {E39
C (88)called-up share capital 催缴股本 1&zvf4
C (89)capacity 生产能力
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C (90)capacity ratios 生产能力比率 PUt\^
ke
C (91)capital 资本 c$Vu/dgx
C (92)capital assets pricing model资本资产计价模式 {WBe(dc_%
C (93)capital commitment 承诺资本 nz{
;]U1
C (94)capital employed 已运用的资本 s)Gnj;
C (95)capital expenditure 资本支出 ]} D^?g^
C (96)capital expenditureauthorization 资本支出核准 )-98pp7~BB
C (97)capital expenditure control 资本支出控制 J1i{n7f=@
C (98)capital expenditure proposal资本支出申请 j-l#n&M
C (99)capital funding planning 资本基金筹集计划 o!R.QI^2VT
C (100)capital gain 资本收益 4?+K:e #F
C (101)capital investment appraisal资本投资评估 p>4tPI}bf
C (102)capital maintenance 资本保全 yyp0GV.x
C (103)capital resource planning 资本资源计划 #'poDX?
C (104)capital surplus 资本盈余 CSKOtqKQ)
C (105)capital turnover 资本周转率 9CBKU4JQ
C (106)card 记录卡 Hrjry$t/J
C (107)cash 现金 D-{;;<nIr`
C (108)cash account 现金账户 9v\x&h
C (109)cash book 现金账薄 to2;. ~X
C (110)cash cow 金牛产品 |PGF g0li
C (111)cash flow 现金流量 mf~JolucJ
C (112)cash discounted 现金贴现 OyI?P_0u
C (113)cash flow budget 现金流量预算 xwuGJ
C (114)cash flow statement 现金流量表 2C6o?*RjyY
C (115)cash ledger 现金分类账 q=I8W}Zi
C (116)cash limit 现金限额 / //
C (117)CCA 现时成本会计 R07]{
C (118)center 中心 u
Dtml$9rN
C (119)changeover time 变更时间 b 7XTOB_HO
C (120)chartered entity 特许经济个体 BiFU3FlTf
C (121)cheque 支票 KT5amct
C (122)cheque register 支票登记薄 {gL8s
C (123)coin analysis 零钱分类 =`MxgK +
C (124)classification 分类 JfOBZQ
C (125)clock card 工时卡 :Dt]sE_d
C (126)code 代码 YC!IIE_
C (127)commitment accounting 承诺确认会计 Mh=yIx</
C (128)common cost 共同成本 HZINsIm!?
C (129)company limited byguarantee 有限担保责任公司 <{ER#}b:O
C (130)company limited shares 股份有限公司 '99rXw
C (131)competitive position 竞争能力状况 ]\~s83?X
C (132)concept 概念 _4#Mdnh}[
C (133)conglomerate 跨行业企业 Yvi.l6JL
C (134)consistency concept 一致性概念 c)*,">$#
C (135)consolidated accounts 合并报表 I cJy$+
C (136)consolidation accounting 合并会计 OLH[F
C (137)consortium 财团 &i(\g7%U
C (138)contingency plan 应急计划 ?\Bm>p%+
C (139)contingent liabilities 或有负债 H=/ ;
C (140)continuous operation 连续生产 <E2nM,
C (141)contra 抵消 !_?K(X~/
C (142)contract cost 合同成本 w"Q/ 6#!K
C (143)contract costing 合同成本计算 w@![rH6~F
C (144)contribution 贡献毛益 dguN<yS-E
C (145)contribution centre 贡献中心 0?$jC-@k:
C (146)contribution chart 贡献图 +g9CklJ
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 \CU-a`n
C (148)contribution to salesration 贡献毛益对销售比率 (]@yDb4
C (149)control 控制 _J,lF-,
C (150)control account 控制帐户 (DIMt-wz
C (151)control limits 控制限度
vE~>9
C (152)controllability concept 可控制概念 1
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C (153)controllable cost 可控制成本 op2<~v
0?
C (154)conversion cost 加工成本 ^ g'P
H{68
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 YigDrW
C (156)corporate appraisal 公司评估 ~D0e\Q(A
C (157)corporate planning 公司计划 *Cj<Vy
C (158)corporate social reporting 公司社会报告 ykS-5E`
C (159)corporation 股份公司 MaS-*;BY,
C (160)cost 成本 g`Kh&|GU
C (161)cost account 成本帐户 qg06*$%
C (162)cost accounting 成本会计 S4Q
fx6:~h
C (163)cost accounting manual 成本手册 (rieg F
C (164)cost accounts calendar 成本报表的日历时间 Fa0NHX2:
C (165)cost adjustment 成本调整 z%q)}$O
C (166)cost allocation 成本分配 d)WGI
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C (167)cost apportionment 成本分摊 >2s31
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C (168)cost attribution 成本归属 :
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C (169)cost audit 成本审计 f-BPT2U+
C (170)cost behaviour 成本性态 u2E}DhV
C (171)cost benefit analysis 成本效益分析 u|+Dqe`
C (172)cost center 成本中心 A4tb>OM
C (173)cost driver 成本动因