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注会《审计》英语常用词汇 j;WZ[g#t
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1.audit 审计 {r yv7G
2.attestation 鉴证 < HlS0J9
3.credibility 可信赖程度 9nu!|reS
4.audit of financial statements 财务报表审计 ?>92OuG%W?
5.agreed-upon procedures 执行商定程序 rF'_YYpr>
6.high levels of assurance 高水平保证 vR[XbsNM
7.compilation 编制 ...|S]a
8.reliability 可靠性 R7+3$F5B
9.relevance 相关性 p2cwW/^V
10.professional skepticism 职业谨慎 lyc
]E
9
11.objectivity 客观性 8E`A`z
12. professional competence 专业胜任能力 e`27 ?
13.Senior/CPA-in-charge 项目经理 Ha>Hb`
14.audit engagement letter 业务约定书 yU<T_&M
15.recurring audit 连续审计 (S3\O `5
16.the client 委托人 ixm-wZI
17.change CPA 更换注册会计师 E4idEQ}H
18.the existing CPA 现任注册会计师 #;4<dDVy
19.the successor CPA 后任注册会计师 mwU|Hh)N]
20.the preceding CPA前任注册会计师 5 YjqN
21.issue the audit report 出具审计报告 'M8wjU
22.expert 专家 C^oj/}^
23.the board of directors 董事会 lR3`4bHA
24.knowledge of the entity‘ s business 了解被审计单位情况 $o2 H#"
25.assess material misstatement risks评估重大错报风险 -9W)|toWb"
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 lKKg n{R
27.a general knowledge of —— 初步了解―――的情况 b9`vYnLk
28.a more knowledge of—— 进一步了解的情况 1-JdQs6
29.the prior year‘s working papers 以前年度工作底稿 y:,Ro@H%
30.minutes of meeting 会议纪要 90<z*j$EK
31.business risks 经营风险 ;:nx6wi
32.appropriateness 适当性 36iDiT_
33.accounting estimate 会计估计 n sW#
34.management representations 管理层声明 h]WPWa)M
35.going concern assumption 持续经营假设 Z'=:Bo{
36.audit plan 审计计划 c"F3[mrff
37.significant audit areas 重点审计领域 CCx_|>
38.error 错误 %+gK5aVab
39.fraud舞弊 CNU,\>J@$
40.modified or additional procedures 修改或追加审计程序 sKDsps^$
41.misappropriation of assets 侵占资产 >(T)9fKF
42.transactions without substance 虚假交易 R2K{vs
43.unusual pressures 异常压力 %?
87#|
44.the suspected noncompliance 涉嫌存在违法行为 '$nm~z,V
45.materialiy 重要性 re}_+svU
46.exceed the materiality level 超过重要性水平 .t53+<A
47.approach the materiality level 接近重要性水平 b&]_5 GGc
48.an acceptably low level 可接受水平 :]]#X
~J
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 P qUjBP\
50.misstatements or omissions 错报或漏报 -]hk2Q0
51.aggregate 总计 Sr Vo0$5)
52.subsequent events 期后事项 *z852@
53.adjust the financial statements 调整财务报表 }(MI}o}
54.perform additional audit procedures 实施追加的审计程序 )(CZK&<
55.audit risk 审计风险 t_ju[xL5B
56.detection risk 检查风险 E]@$,)nC
57.inappropriate audit opinion 不适当的审计意见 ?F=^&
v8
58.material misstatement 重大的错报 ,/%@:Fh4
59.tolerable misstatement 可容忍错报 NAg9EaWja{
60.the acceptable level of detection risk 可接受的检查风险 Sao4MkSz[]
61.assessed level of material misstatement risk 重大错报风险的评估水平 yq7gBkS
62.simall business 小规模企业 Q3h_4{w
63.accounting system 会计系统 `PoFKtVXM
64.test of control 控制测试 'DeI]IeP
65.walk-through test 穿行测试 ue8"_N
66.communication 沟通 qnc?&f
67.flow chart 流程图 mZG)#gW[
68.reperformance of internal control 重新执行 ]wxjd
l
69.audit evidence 审计证据 #S4lRVt5
70.substantive procedures 实质性程序
m.6O%jD
71.assertions 认定 .m gm1zz
72.esistence 存在 j-$F@p_2F
73.occurrence 发生 vw
74.completeness 完整性 R"2wop
75.rights and obligations 权利和义务 <@448,9&
76.valuation and allocation 计价和分摊 ko-,l6E
77.cutoff 截止
-ZVCb@%
78.accuracy 准确性 ' pN[H\Ia
79.classification 分类 'X%5i2
80.inspection 检查 qdCcMcGt
81.supervision of counting 监盘 Q4R*yRk
82.observation 观察 d!P3<:+R[
83.confirmation 函证 _uf,7R-
84.computation 计算 2j =i\ B
85.analytical procedures 分析程序 P Y&(ObC
86.vouch 核对 kfW"vI+d
87.trace 追查 3QF/{$65!
88.audit sampling 审计抽样 o'?[6B>oj
89.error 误差 G(;
hJ'LT
90.expected error 预期误差 T1*%]6&V|
91.population 总体 ,
'Sj:l
92.sampling risk 抽样风险 Y#<>N-X|kA
93.non- sampling risk 非抽样风险 B
B9+d"Sq
94.sampling unit 抽样单位 =bHS@h8N<
95.statistical sampling 统计抽样 Y
n7z#bu
96.tolerable error 可容忍误差 )W,.xP
97.the risk of under reliance 信赖不足风险 (~IoRhp^
98.the risk of over reliance 信赖过度风险 '>:c:Tewy
99.the risk of incorrect rejection 误拒风险
?se\?q
100. the risk of incorrect acceptance 误受风险 y>! 8mDvZ
101.working trial balance 试算平衡表 (ebC80M
102.index and cross-referencing 索引和交叉索引 k}&7!G@T
103.cash receipt 现金收入 A)%!9i)
104.cash disbursement 现金支出 X/BcS[a
105.bank statement 银行对账单 @>Bgld&vl
106.bank reconciliation 银行存款余额调节表 <p5?yF
107.balance sheet date 资产负债表日 P _x(`H
108.net realizable value 可变现净值 =THRyZCH
109.storeroom 仓库 j;yKL-ycB
110.sale invoice 销售发票 g-LMct8$
111.price list 价目表 ]tx/t^&/\u
112.positive confirmation request 积极式询证函 5<$8.a#
113.negative confirmation request 消极式询证函 93VbB[w~7F
114.purchase requisition 请购单 (Go1@;5I
115.receiving report 验收报告
NIh?2w"\
116.gross margin 毛利 b!4Z~d0=
117.manufacturing overhead 制造费用 xOt
{Vsv
118.material requisition 领料单 3C
gmZ7[
119.inventory-taking 存货盘点 8|) $;.
120.bond certificate 债券 Whl^~$+f
121.stock certificate 股票 SH6+'7
122.audit report 审计报告 JUCp#[q
123.entity 被审计单位 V\nj7Gr:sF
124.addressee of the audit report 审计报告的收件人 ,(3oAj\
125.unqualified opinion 无保留意见 eA_]%7+`
126.qualified opinion 保留意见 -!QVM\t
127.disclaimer of opinion 无法表示意见 "t)$4gERK
128.adverse opinion 否定意见 AL{iQxQ6
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A (1)ABC 作业基础成本计算 8 RA
A (2)absorbed overhead 已吸收制造费用 {|B
2$1':
A (3)absorption costing 吸收成本计算 *X /i<
A (4)account 账户,报表 aQ*?L
l
A (5)accounting postulate 会计假设 =p2: qSV
A (6)accounting series release 会计公告文件 1]a\uq}
A (7)accounting valuation 会计计价 }2hU7YWt
A (8)account sale 承销清单 ?*^HZ~O1
A (9)accountability concept 经营责任概念 Mx Dqp;
A (10)accountancy 会计职业 L/?jtF:o
A (11)accountant 会计师 VHm.uL_UW
A (12)accounting 会计 2.
q\!V}yQ
A (13)agency cost 代理成本
&~:+2
A (14)accounting bases 会计基础 sSy!mtS
A (15)accounting manual 会计手册 *]:J
@KGf
A (16)accounting period 会计期间 -Q6Vz=ku
A (17)accounting policies 会计方针 pIHpjx
A (18)accounting rate of return 会计报酬率 $It3}?>C'
A (19)accounting reference date 会计参照日 H X{K5 +
A (20)accounting reference period 会计参照期间 ns#v?D9NF
A (21)accrual concept 应计概念 b!<)x}-t>
A (22)accrual expenses 应计费用 `96M
XP
A (23)acid test ration 速动比率(酸性测试比率) WK5B8u*<
A (24)acquisition 购置 .*B@1q
A (25)acquisition accounting 收购会计 Qp9QSyMs}
A (26)activity based accounting 作业基础成本计算 []G@l. ]W
A (27)adjusting events 调整事项 K;ocs?rk/
A (28)administrative expenses 行政管理费 G
2`hEX%
A (29)advice note 发货通知 I7HGV(
A (30)amortization 摊销 EXsVZg"#
A (31)analytical review 分析性检查 2cjbb kq
A (32)annual equivalent cost 年度等量成本法 twhT6wz"
A (33)annual report and accounts 年度报告和报表 @JPz|
A (34)appraisal cost 检验成本 D*/fY=gK
A (35)appropriation account 盈余分配账户 Z*n4$?%W
A (36)articles of association 公司章程细则 .% +anVXS
A (37)assets 资产 PJT$9f~3;.
A (38)assets cover 资产保障 TBZhL
A (39)asset value per share 每股资产价值 7 lSR
A (40)associated company 联营公司 m.FN ttkM
A (41)attainable standard 可达标准 N;a' `l
\D1@UyE
A (42)attributable profit 可归属利润 =z
TpDL
A (43)audit 审计 JS/~6'uB
A (44)audit report 审计报告 L}7 TM:%
A (45)auditing standards 审计准则 EE*|#
A (46)authorized share capital 额定股本 Qxfds`4V9i
A (47)available hours 可用小时 {55f{5y3
c
A (48)avoidable costs 可避免成本 biZ=TI2P,L
B (49)back-to-back loan 易币贷款 KGGnypx`
B (50)backflush accounting 倒退成本计算 7m %[$X`
B (51)bad debts 坏帐 )NK#}c~5
B (52)bad debts ratio 坏帐比率 oIniy{
B (53)bank charges 银行手续费 E#Ol{6
B (54)bank overdraft 银行透支 p,tkVedR
B (55)bank reconciliation 银行存款调节表 _U9.u#>sV
B (56)bank statement 银行对账单 /A+5q\8G
B (57)bankruptcy 破产 7uf5w0]
B (58)basis of apportionment 分摊基础 ;U3K@_
B (59)batch 批量 +-T|ov<
B (60)batch costing 分批成本计算 P@Fx6
B (61)beta factor B(市场)风险因素 P4LiU2C
B (62)bill 账单 /([a%,DI
B (63)bill of exchange 汇票 r?w>x`
B (64)bill of landing 提单 mi1^hl'2
B (65)bill of materials 用料预计单 l;$FR4}d
B (66)bill payable 应付票据 #guK&?Fye
B (67)bill receivable 应收票据 <m0=bm{j
B (68)bin card 存货记录卡 A%X=yqY
B (69)bonus 红利 <9\Lv]ng
B (70)book-keeping 薄记 Vvp{y
B (71)Boston classification 波士顿分类 hUX8j9N>
B (72)breakeven chart 保本图 C$$Zwgy
B (73)breakeven point 保本点 S<jiy<|`
B (74)breaking-down time 复位时间 }|&^Sg%95
B (75)budget 预算 KdD~;Ap$
B (76)budget center 预算中心 1Y%lt5,*
B (77)budget cost allowance 预算成本折让 .V\~#Ro$G
B (78)budget manual 预算手册 n/`!G?kvI
B (79)budget period 预算期间 tvBLfqIr
B (80)budgetary control 预算控制 2jlz#Sk
B (81)budgeted capacity 预算生产能力 l5]R*mR
B (82)burden 制造费用 I!}V+gu=
B (83)business center 经营中心 &kn?=NW
B (84)business entity 营业个体 stMxlG"d
B (85)business unit 经营单位 5j\Kej
B (86)buy-out management 管理性购买产权 C(UWir3mW?
B (87)by-product 副产品 Spu;
C (88)called-up share capital 催缴股本 zo(
"v*d*q
C (89)capacity 生产能力 @=2u;$.
C (90)capacity ratios 生产能力比率 4E_u.tJ
C (91)capital 资本 t~)4f.F:
C (92)capital assets pricing model资本资产计价模式 n*i&o;5
C (93)capital commitment 承诺资本 [P0c,97_
H
C (94)capital employed 已运用的资本 SL/'UoYm<
C (95)capital expenditure 资本支出 _00}O+GLM4
C (96)capital expenditureauthorization 资本支出核准 )A6=P%;}>I
C (97)capital expenditure control 资本支出控制 X-Ev>3H
C (98)capital expenditure proposal资本支出申请 +t&+f7
C (99)capital funding planning 资本基金筹集计划 [ w-Tf&
C (100)capital gain 资本收益 `Y+R9bd
C (101)capital investment appraisal资本投资评估 t=My=pG
C (102)capital maintenance 资本保全 x>,wmk5)
C (103)capital resource planning 资本资源计划 S4c-
i2Rq
C (104)capital surplus 资本盈余 LN5BU,4=
C (105)capital turnover 资本周转率 L@jpid95
C (106)card 记录卡 e>6W ^ )
C (107)cash 现金 Mn3j6a
C (108)cash account 现金账户 vl6|i)D
C (109)cash book 现金账薄 c<~DYe;;
C (110)cash cow 金牛产品 tk:nth
C (111)cash flow 现金流量 ^ UhqV"[7k
C (112)cash discounted 现金贴现 ^CM@VmPp
C (113)cash flow budget 现金流量预算 O/$41mK+!
C (114)cash flow statement 现金流量表 pAqPHD=
C (115)cash ledger 现金分类账 9$qw&j[
C (116)cash limit 现金限额 DZLEx{cm
C (117)CCA 现时成本会计 9~2iA,xs
C (118)center 中心 J5O/c
,?g
C (119)changeover time 变更时间 #;lEx'lKN
C (120)chartered entity 特许经济个体 tUW^dGo.
C (121)cheque 支票 qsN_EMgbdn
C (122)cheque register 支票登记薄 4~&X]/_'
C (123)coin analysis 零钱分类 :cIPX%S
C (124)classification 分类
/J Y6S
C (125)clock card 工时卡 >WJQxL4
C (126)code 代码 Sn
7h$
C (127)commitment accounting 承诺确认会计 44w
"U%+
C (128)common cost 共同成本 @3 +
C (129)company limited byguarantee 有限担保责任公司 9eE
FX7
C (130)company limited shares 股份有限公司 <lU(9)
L;&
C (131)competitive position 竞争能力状况 d_f*'M2Gv
C (132)concept 概念 ME$J?3r
C (133)conglomerate 跨行业企业 #6mw CA|
C (134)consistency concept 一致性概念 =Lb(N61
C (135)consolidated accounts 合并报表 bE=[P}E
C (136)consolidation accounting 合并会计 s&CK
C (137)consortium 财团 X+ybgB4(
C (138)contingency plan 应急计划 SO
MAs'=
C (139)contingent liabilities 或有负债 m;IKV,
C (140)continuous operation 连续生产
"4T36b
C (141)contra 抵消 N6T
C (142)contract cost 合同成本 |oX9SU l
C (143)contract costing 合同成本计算 qI
tbY%
C (144)contribution 贡献毛益 q$s)(D
C (145)contribution centre 贡献中心 :uqEGnEut
C (146)contribution chart 贡献图 G9#3
|B-?
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 M\Wg|gpy
C (148)contribution to salesration 贡献毛益对销售比率 x>Dix1b:.
C (149)control 控制 &uV|Ie8@q
C (150)control account 控制帐户 q1 BpE8
C (151)control limits 控制限度 us
u{1&g
C (152)controllability concept 可控制概念 -]YsiE?r
C (153)controllable cost 可控制成本 Xi+l 1xe
C (154)conversion cost 加工成本 .)1u0 (?
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 <]#_&Na
C (156)corporate appraisal 公司评估 Dr(;
A>?qG
C (157)corporate planning 公司计划 y]!mN
C (158)corporate social reporting 公司社会报告 yFDt%&*n^
C (159)corporation 股份公司 |TJu|zv^
C (160)cost 成本 1-<?EOYaE
C (161)cost account 成本帐户 ;2MdvHhz1
C (162)cost accounting 成本会计 C nD3%%
C (163)cost accounting manual 成本手册 OU^I/TU
C (164)cost accounts calendar 成本报表的日历时间 (tT%rj!
C (165)cost adjustment 成本调整 &t'P>6)
C (166)cost allocation 成本分配 ;7JyL|2
C (167)cost apportionment 成本分摊 Q'j00/K
C (168)cost attribution 成本归属 ~X'hRNFx~
C (169)cost audit 成本审计 .\)ek[?
C (170)cost behaviour 成本性态 B <H
D
C (171)cost benefit analysis 成本效益分析
Y8fel2;
C (172)cost center 成本中心 p}K+4z
C (173)cost driver 成本动因