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注会《审计》英语常用词汇 [}jj<!9A_;
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1.audit 审计 V^9$t/c&
2.attestation 鉴证 A8#.1uEgNb
3.credibility 可信赖程度 #:
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4.audit of financial statements 财务报表审计 :,urb*
5.agreed-upon procedures 执行商定程序 |R[v@c`pn
6.high levels of assurance 高水平保证 0zlM
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7.compilation 编制 0~(\lkh*!9
8.reliability 可靠性 H-;&xzAI
9.relevance 相关性 AB/,S
10.professional skepticism 职业谨慎 9k(*?!\;
11.objectivity 客观性 _ .-o%6
12. professional competence 专业胜任能力 TEH*@~P"
13.Senior/CPA-in-charge 项目经理 4!NfQk
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14.audit engagement letter 业务约定书 z"G`o"4
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15.recurring audit 连续审计 L7i}Ga!8
16.the client 委托人 jc${.?m
17.change CPA 更换注册会计师 /UEV8
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18.the existing CPA 现任注册会计师 =}B4I
19.the successor CPA 后任注册会计师 Ufm(2` FQ
20.the preceding CPA前任注册会计师 CpUI|Rs
21.issue the audit report 出具审计报告 fF8a 1XV
22.expert 专家 \f8P`oET~
23.the board of directors 董事会 Eqz4{\
24.knowledge of the entity‘ s business 了解被审计单位情况 bd@*vu}?}
25.assess material misstatement risks评估重大错报风险 Z?!JV_K
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 _)HD4,`
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 x`};{o
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29.the prior year‘s working papers 以前年度工作底稿 Bf D,z
30.minutes of meeting 会议纪要 }:,o Y<
31.business risks 经营风险 j
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32.appropriateness 适当性 ^8o_Iz)r,
33.accounting estimate 会计估计 Z
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34.management representations 管理层声明 gaLEhf^
35.going concern assumption 持续经营假设 Verbmeg&n
36.audit plan 审计计划 VEFwqB1l
37.significant audit areas 重点审计领域 aF;]7i@
38.error 错误 z5|e\Z
39.fraud舞弊 2eZk3_w
40.modified or additional procedures 修改或追加审计程序 ]7XkijNb
41.misappropriation of assets 侵占资产 I_"H
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42.transactions without substance 虚假交易 dv1x78xG>
43.unusual pressures 异常压力 el2*\(XT
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 fPh}l
46.exceed the materiality level 超过重要性水平 (T>?8K_d
47.approach the materiality level 接近重要性水平 b7W=HR
48.an acceptably low level 可接受水平 (>!]A6^L~
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 0)6i~Mg lY
50.misstatements or omissions 错报或漏报 fD
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51.aggregate 总计 fg>B
52.subsequent events 期后事项 I,C AFq
53.adjust the financial statements 调整财务报表 (<d&BV- "
54.perform additional audit procedures 实施追加的审计程序 4~m.#6MT
55.audit risk 审计风险
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56.detection risk 检查风险 imJ[:E
57.inappropriate audit opinion 不适当的审计意见 B9m>H=8a
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 '[M^f+H|
60.the acceptable level of detection risk 可接受的检查风险 ;Sx'O
61.assessed level of material misstatement risk 重大错报风险的评估水平 rm5T=fNJ
62.simall business 小规模企业 uFm(R/V
63.accounting system 会计系统 TQOg~lH
64.test of control 控制测试 S|RpA'n
65.walk-through test 穿行测试 A}t&-
66.communication 沟通 bo~{<U
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67.flow chart 流程图 g~ppPAH
68.reperformance of internal control 重新执行 z^ a6%N
69.audit evidence 审计证据 pr[B$X.V
70.substantive procedures 实质性程序 Oet#wp/I
71.assertions 认定 yKe*<\
72.esistence 存在 cKi^C
73.occurrence 发生 ,E/Y@sajn+
74.completeness 完整性 6h0U
75.rights and obligations 权利和义务 5 CY_Ay\
76.valuation and allocation 计价和分摊 y'0dl "Dy\
77.cutoff 截止 7T|J[WO
78.accuracy 准确性 <y\
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79.classification 分类 $p}~,Kp/
80.inspection 检查 !%Hl#Pv}
81.supervision of counting 监盘 I\Gp9w0f
82.observation 观察 ]@ Sc}
83.confirmation 函证 'Tru?y\
84.computation 计算
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85.analytical procedures 分析程序 [d^:
86.vouch 核对 xtIehr0{$I
87.trace 追查 MW",r;l<aM
88.audit sampling 审计抽样 !CVBG*E^l
89.error 误差 ]9KQP-p'
90.expected error 预期误差 w
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91.population 总体 z[KN^2YS
92.sampling risk 抽样风险 xM'S
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93.non- sampling risk 非抽样风险 4I:JaRT
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94.sampling unit 抽样单位 (IWix){
95.statistical sampling 统计抽样 }!Diai*C
96.tolerable error 可容忍误差 f9l<$l
97.the risk of under reliance 信赖不足风险 WFeMr%Zqh>
98.the risk of over reliance 信赖过度风险 ;}>g1&q
99.the risk of incorrect rejection 误拒风险 &JXHDpd$a^
100. the risk of incorrect acceptance 误受风险 C#**)
101.working trial balance 试算平衡表 eUKl
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102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 5|~r{w)9
104.cash disbursement 现金支出 Hh/
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105.bank statement 银行对账单 e??
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106.bank reconciliation 银行存款余额调节表 CSX$Pk*
107.balance sheet date 资产负债表日 "k6IV&0
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108.net realizable value 可变现净值 rlO%%Qn`
109.storeroom 仓库 &x0TnW"g
110.sale invoice 销售发票 }N#>q.M
111.price list 价目表 xv#j 593
112.positive confirmation request 积极式询证函 \_I)loPc8
113.negative confirmation request 消极式询证函 SJ~I
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114.purchase requisition 请购单
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115.receiving report 验收报告 Q~w G(0'8
116.gross margin 毛利 Lx:N!RDw
117.manufacturing overhead 制造费用 {DXZ}7w:v
118.material requisition 领料单 A_(+r
119.inventory-taking 存货盘点 @;T#+!
120.bond certificate 债券 ~4 ~Tcn
121.stock certificate 股票 'd.@4 9
122.audit report 审计报告 J!
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123.entity 被审计单位 7 NB"oU^h%
124.addressee of the audit report 审计报告的收件人 H;t8(-F@'
125.unqualified opinion 无保留意见 5KH'|z
126.qualified opinion 保留意见 mZ5K hPvf8
127.disclaimer of opinion 无法表示意见 oCdOC5
128.adverse opinion 否定意见 Y"/UYxCm|&
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A (1)ABC 作业基础成本计算 hPeKQwzC0
A (2)absorbed overhead 已吸收制造费用 {!g.255+
A (3)absorption costing 吸收成本计算 9;v"bcQ
A (4)account 账户,报表 ^Lfn3.M
A (5)accounting postulate 会计假设 /XW0`FF
A (6)accounting series release 会计公告文件 HlL@{<
A (7)accounting valuation 会计计价 /L|}Y242
A (8)account sale 承销清单 ISnS;
A (9)accountability concept 经营责任概念 q' V{vFfY%
A (10)accountancy 会计职业 -L 'K
A (11)accountant 会计师 qQ
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A (12)accounting 会计 TnU$L3k
A (13)agency cost 代理成本
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A (14)accounting bases 会计基础 j_WF38o
A (15)accounting manual 会计手册 e$^!~+J7
A (16)accounting period 会计期间 POg0=32
A (17)accounting policies 会计方针 &N7:k+E
A (18)accounting rate of return 会计报酬率 v3JIUdU=P
A (19)accounting reference date 会计参照日 @[b:([
A (20)accounting reference period 会计参照期间 MqBATW.pmJ
A (21)accrual concept 应计概念 '=b&)HbeK
A (22)accrual expenses 应计费用 a=B0ytNm
A (23)acid test ration 速动比率(酸性测试比率) s=~7m.m
A (24)acquisition 购置 bSmaE7
A (25)acquisition accounting 收购会计 >)A
A (26)activity based accounting 作业基础成本计算 re7\nZ<\|
A (27)adjusting events 调整事项 B*iz+"H
A (28)administrative expenses 行政管理费 ,M h/3DPgE
A (29)advice note 发货通知 u[|S*(P
A (30)amortization 摊销 *4^]?Y\*
A (31)analytical review 分析性检查 LLHOWD C(2
A (32)annual equivalent cost 年度等量成本法 |M/
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A (33)annual report and accounts 年度报告和报表 geN%rD
A (34)appraisal cost 检验成本 $)7f%II
A (35)appropriation account 盈余分配账户 rLVc<595
A (36)articles of association 公司章程细则 e&4wwP"`<
A (37)assets 资产 P~ZV:Of
A (38)assets cover 资产保障 g)D}p@>m
A (39)asset value per share 每股资产价值 U?ic$J]N
A (40)associated company 联营公司 RH4n0
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A (41)attainable standard 可达标准 f EiEfu
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A (42)attributable profit 可归属利润 # +]! u%n
A (43)audit 审计 \q1%d.\X
A (44)audit report 审计报告 %` [`I>
A (45)auditing standards 审计准则
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A (46)authorized share capital 额定股本 x,c68Q)g
A (47)available hours 可用小时 JI,hy
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A (48)avoidable costs 可避免成本 >,Bu^] C
B (49)back-to-back loan 易币贷款 7%!KAtc
B (50)backflush accounting 倒退成本计算 &2]D+aL|h
B (51)bad debts 坏帐 e CUcE(
B (52)bad debts ratio 坏帐比率 [=1?CD
B (53)bank charges 银行手续费 q<uLBaL_]r
B (54)bank overdraft 银行透支 7CMgvH)O
B (55)bank reconciliation 银行存款调节表 oNsx Fi:
B (56)bank statement 银行对账单 ^k<$N
B (57)bankruptcy 破产 Q4:r$
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B (58)basis of apportionment 分摊基础 vm^# aoDB
B (59)batch 批量 hGXDu;{
B (60)batch costing 分批成本计算 |M>k &p,B-
B (61)beta factor B(市场)风险因素 knzED~v@(
B (62)bill 账单 HbSx}bM_9
B (63)bill of exchange 汇票 7[1
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B (64)bill of landing 提单 Z_~DTO2Qg
B (65)bill of materials 用料预计单 s(.-bj
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B (66)bill payable 应付票据 p%
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B (67)bill receivable 应收票据 BmF>IQ`M?
B (68)bin card 存货记录卡 F_ Cz
B (69)bonus 红利 v~cW:I
B (70)book-keeping 薄记 7Ej#7\TB]
B (71)Boston classification 波士顿分类 F X2`p_
B (72)breakeven chart 保本图 Ol[IC
B (73)breakeven point 保本点 =F[,-B~
B (74)breaking-down time 复位时间 2`U&,,-Mf
B (75)budget 预算 eSBf;lr=
B (76)budget center 预算中心 , tj7'c$0
B (77)budget cost allowance 预算成本折让 XJ?z{gXJ
B (78)budget manual 预算手册 GZX!iT
B (79)budget period 预算期间
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B (80)budgetary control 预算控制 }jgAV
B (81)budgeted capacity 预算生产能力 GnaVI
B (82)burden 制造费用 G.e\#_RR?
B (83)business center 经营中心 vkgL"([_
B (84)business entity 营业个体 |?=1tS{iT
B (85)business unit 经营单位 Cjk AQ(9
B (86)buy-out management 管理性购买产权 ppP?1Il`kb
B (87)by-product 副产品 *~^^A9C8
C (88)called-up share capital 催缴股本 K+OU~SED%F
C (89)capacity 生产能力 6&0a?Xu
C (90)capacity ratios 生产能力比率 <!>}t a
C (91)capital 资本 'B6H/d>
C (92)capital assets pricing model资本资产计价模式 ,!4_Uc
C (93)capital commitment 承诺资本 DP]|}8~L
C (94)capital employed 已运用的资本 g(H3arb&
C (95)capital expenditure 资本支出 OR8o%AxL7
C (96)capital expenditureauthorization 资本支出核准 C8q-gP[
C (97)capital expenditure control 资本支出控制 rNC3h"i\
C (98)capital expenditure proposal资本支出申请 UQPE )G
C (99)capital funding planning 资本基金筹集计划 D9C; JD
C (100)capital gain 资本收益 !P3|T\|]+
C (101)capital investment appraisal资本投资评估 :|3C-+[
C (102)capital maintenance 资本保全 Wh_c<E}&
C (103)capital resource planning 资本资源计划 }!Lr!eALr
C (104)capital surplus 资本盈余 >GUTno$J
C (105)capital turnover 资本周转率 Ft!~w#&-
C (106)card 记录卡 y<(.,Nb8
C (107)cash 现金 GqxK|G1
C (108)cash account 现金账户 >E=a~ O
C (109)cash book 现金账薄 oP
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C (110)cash cow 金牛产品 ?3N86Qj
C (111)cash flow 现金流量 s%|J
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C (112)cash discounted 现金贴现
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C (113)cash flow budget 现金流量预算 \RO Sd
C (114)cash flow statement 现金流量表 V= PoQ9d
C (115)cash ledger 现金分类账 m
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C (116)cash limit 现金限额 `<~P>
C (117)CCA 现时成本会计 '~J6mojE
C (118)center 中心 p2^
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C (119)changeover time 变更时间 [?*^&[
C (120)chartered entity 特许经济个体 IPR396J+-
C (121)cheque 支票 >.4Sx~VH2
C (122)cheque register 支票登记薄 +8I0.,'
C (123)coin analysis 零钱分类 r
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C (124)classification 分类 h+(s/o?\
C (125)clock card 工时卡 blv6
C (126)code 代码 _P1-d`b0 a
C (127)commitment accounting 承诺确认会计 |D:0BATRP
C (128)common cost 共同成本 6suc:rp";
C (129)company limited byguarantee 有限担保责任公司 +Wc[$,vk
C (130)company limited shares 股份有限公司 5{TF6
C (131)competitive position 竞争能力状况 W0kq>s4
C (132)concept 概念 xW~@V)OH
C (133)conglomerate 跨行业企业 m=V2xoMw6
C (134)consistency concept 一致性概念 e:
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C (135)consolidated accounts 合并报表 S(l^TF
C (136)consolidation accounting 合并会计 {o`5&EoM
C (137)consortium 财团 ^pa).B.`T
C (138)contingency plan 应急计划 my6T@0R
C (139)contingent liabilities 或有负债 H#E0S>Jw|
C (140)continuous operation 连续生产 etVE8N'
C (141)contra 抵消 zu%pr
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C (142)contract cost 合同成本 CuNHDYQ&3
C (143)contract costing 合同成本计算 b}*hodzF
C (144)contribution 贡献毛益 QNFrkel
C (145)contribution centre 贡献中心 *p^MAk9
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C (146)contribution chart 贡献图 }=FQKqtC
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ?M2@[w8_
C (148)contribution to salesration 贡献毛益对销售比率 qFk(UazN
C (149)control 控制
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C (150)control account 控制帐户 [&:oS35O
C (151)control limits 控制限度 CjGI}t
C (152)controllability concept 可控制概念 +qec>ALAg
C (153)controllable cost 可控制成本 DJ^JUVi
C (154)conversion cost 加工成本 PYe>`X?
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 R?Qou!*]
C (156)corporate appraisal 公司评估 Tw5BvB1
C (157)corporate planning 公司计划 ;r']"JmF,
C (158)corporate social reporting 公司社会报告 ~-/AKaK}
C (159)corporation 股份公司 , +^db)
C (160)cost 成本 CiSG=obw
C (161)cost account 成本帐户 F/Xhm91^
C (162)cost accounting 成本会计
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C (163)cost accounting manual 成本手册 Fz% n!d
C (164)cost accounts calendar 成本报表的日历时间 )LG/n
C (165)cost adjustment 成本调整 8ZDq
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C (166)cost allocation 成本分配 y(A"g3^=
C (167)cost apportionment 成本分摊 b+>godTi_
C (168)cost attribution 成本归属 mVLGQlvVK
C (169)cost audit 成本审计 <PxEl4
C (170)cost behaviour 成本性态 5{> cfN\q
C (171)cost benefit analysis 成本效益分析 q'q{M-U<
C (172)cost center 成本中心 xjpW<-)MLf
C (173)cost driver 成本动因