vhT
te
|(
"^zxq5u
注会《审计》英语常用词汇 ?t'O\n)M
fseHuL=~
(Pin9^`ALc
1.audit 审计 `t{aN|3V[
2.attestation 鉴证 V\PGk<VO
3.credibility 可信赖程度 7tUl$H;I/R
4.audit of financial statements 财务报表审计 -HP [IJP
5.agreed-upon procedures 执行商定程序 IBQmm(+v
6.high levels of assurance 高水平保证 syv6" 2Z'B
7.compilation 编制 K)sO
8.reliability 可靠性 fJd!;ur)0
9.relevance 相关性 JdfjOlEb
10.professional skepticism 职业谨慎 K
S,X$)9
11.objectivity 客观性 u(\b1h n
12. professional competence 专业胜任能力 $vTU|o>|
13.Senior/CPA-in-charge 项目经理 `+\+
14.audit engagement letter 业务约定书 B<H5WI
15.recurring audit 连续审计 B+*F?k[
16.the client 委托人 CcLP/
17.change CPA 更换注册会计师 d;
oaG (e
18.the existing CPA 现任注册会计师
@PU%BKe
19.the successor CPA 后任注册会计师 p(v+j_ak
20.the preceding CPA前任注册会计师 y_Bmd
21.issue the audit report 出具审计报告 +g/y)] AP
22.expert 专家 `Q,moz
23.the board of directors 董事会 g.s~Ph- G
24.knowledge of the entity‘ s business 了解被审计单位情况 06]J]
25.assess material misstatement risks评估重大错报风险 S)n~^q
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 elJLTG
27.a general knowledge of —— 初步了解―――的情况 ]gQgNn?
28.a more knowledge of—— 进一步了解的情况 rts@1JY[
29.the prior year‘s working papers 以前年度工作底稿 7$\;G82_
30.minutes of meeting 会议纪要 hJkIFyQ{j
31.business risks 经营风险 P,j)m\|
32.appropriateness 适当性 A>b o Xcr
33.accounting estimate 会计估计 m.&z:`x[
34.management representations 管理层声明 n*
9)Y~
35.going concern assumption 持续经营假设 Ih{(d O;
36.audit plan 审计计划 bfQ+}|;
37.significant audit areas 重点审计领域 `(q+@ #)
38.error 错误 [_^K}\/+
39.fraud舞弊 /U`"
Xx
40.modified or additional procedures 修改或追加审计程序 SYw>P1
41.misappropriation of assets 侵占资产 >IJH#>i
42.transactions without substance 虚假交易 H .JA)*b-
43.unusual pressures 异常压力
Z
yu4!
44.the suspected noncompliance 涉嫌存在违法行为 38tRb"3zP
45.materialiy 重要性 dArg
'Dc4
46.exceed the materiality level 超过重要性水平 nkG1&wiX
47.approach the materiality level 接近重要性水平 jRmv~]
48.an acceptably low level 可接受水平 ~ Z=Q+'Hu0
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 2h@/Q)z
50.misstatements or omissions 错报或漏报 <KoiZ{V
51.aggregate 总计 Y#=0C*FS
52.subsequent events 期后事项 .Qyq*6T3&
53.adjust the financial statements 调整财务报表 o
3#qp>R
54.perform additional audit procedures 实施追加的审计程序 Z_zN:BJ8L
55.audit risk 审计风险 X"z^4?Aj+
56.detection risk 检查风险
D8m1:kU
57.inappropriate audit opinion 不适当的审计意见 9G[!"eZ}
58.material misstatement 重大的错报 -v/1R1$e1
59.tolerable misstatement 可容忍错报 c/jU+,_g
60.the acceptable level of detection risk 可接受的检查风险 `1=n H/E
61.assessed level of material misstatement risk 重大错报风险的评估水平 _s[ohMlh
62.simall business 小规模企业 -lQ8
&eB
63.accounting system 会计系统 [i==
Tp
64.test of control 控制测试 2`9e20
65.walk-through test 穿行测试 j_H9l,V
66.communication 沟通 IE+{W~y\
67.flow chart 流程图 }R=n!Y$F
68.reperformance of internal control 重新执行 M2W4 RovfR
69.audit evidence 审计证据 ve49m%NQ
70.substantive procedures 实质性程序 &xo_93
71.assertions 认定 b}HLuX
72.esistence 存在 SP?~i@H
73.occurrence 发生 vO`~rUA
74.completeness 完整性 3yX^
93
75.rights and obligations 权利和义务 "oz
: & #+
76.valuation and allocation 计价和分摊 ]0p]
u d&
77.cutoff 截止 V^
;2u
78.accuracy 准确性 !nQ_<
79.classification 分类 *|{1`
{8n
80.inspection 检查 uD0T()J.P5
81.supervision of counting 监盘 pX
8TzmIB0
82.observation 观察 Q'5]E{1<'n
83.confirmation 函证 [3lAKI
84.computation 计算 (HbA?Aja
85.analytical procedures 分析程序 rE$0a-d2B
86.vouch 核对 !w2J*E\
87.trace 追查
>o9tlO)
88.audit sampling 审计抽样 "m,)3zND3
89.error 误差 />Kd w
90.expected error 预期误差 NOM6},rp
91.population 总体 He vZ}.
92.sampling risk 抽样风险 w%~UuJ#i
93.non- sampling risk 非抽样风险 )l g>'O
94.sampling unit 抽样单位 UCV1 {
95.statistical sampling 统计抽样 4zKmoYt
96.tolerable error 可容忍误差 I!1|);li
97.the risk of under reliance 信赖不足风险 kn<IWW_t
98.the risk of over reliance 信赖过度风险 eocq Hwbv
99.the risk of incorrect rejection 误拒风险 =hFIH\x
100. the risk of incorrect acceptance 误受风险 opsjei@
101.working trial balance 试算平衡表 !xcLJ5^W
102.index and cross-referencing 索引和交叉索引 O/Cwm;&t
103.cash receipt 现金收入 g]&7
c:/
104.cash disbursement 现金支出 o-i9 :AHs
105.bank statement 银行对账单 q> |&u
106.bank reconciliation 银行存款余额调节表 hhWIwR
107.balance sheet date 资产负债表日 @=rYOQj|
108.net realizable value 可变现净值
RwKnNIp
109.storeroom 仓库 V3D`pt\[x
110.sale invoice 销售发票 H j [!F%
111.price list 价目表 ^G(U@-0..
112.positive confirmation request 积极式询证函 9U&~H*Hf
113.negative confirmation request 消极式询证函 $ /`X7a{
114.purchase requisition 请购单 *).u:>D4
115.receiving report 验收报告 T,@s.v
116.gross margin 毛利 gZq
_BY_U
117.manufacturing overhead 制造费用 8]h~jNku
118.material requisition 领料单 K}|zKTh:?
119.inventory-taking 存货盘点 B70
3{k
120.bond certificate 债券 #No3}O;"g
121.stock certificate 股票 HpP82X xj
122.audit report 审计报告 D
wmK?5 p
123.entity 被审计单位 Sf*1Z~P|
124.addressee of the audit report 审计报告的收件人 ^+p7\D/E(
125.unqualified opinion 无保留意见 boS=
126.qualified opinion 保留意见 B@w/wH
127.disclaimer of opinion 无法表示意见 G+7#!y Y
128.adverse opinion 否定意见 ~aPe?{yIUa
QL]e<2oPJ
A (1)ABC 作业基础成本计算 BTc
}Kfae
A (2)absorbed overhead 已吸收制造费用 n)|{tb^
A (3)absorption costing 吸收成本计算 %(&$CmS@
A (4)account 账户,报表 dJv2tVm&'
A (5)accounting postulate 会计假设 ~Uw;6VXV1
A (6)accounting series release 会计公告文件 >piVi[`
A (7)accounting valuation 会计计价 Ty<."dyPW
A (8)account sale 承销清单 9U>OeTh(
A (9)accountability concept 经营责任概念 "?%2`*\
A (10)accountancy 会计职业 }#r awVe=
A (11)accountant 会计师 `%A vn<
A (12)accounting 会计 R_^0Un([
A (13)agency cost 代理成本 3D;?X@
A (14)accounting bases 会计基础 1-V"uLy@gC
A (15)accounting manual 会计手册 zfrNM9C
A (16)accounting period 会计期间 4mjlat(d
A (17)accounting policies 会计方针 S86,m=
A (18)accounting rate of return 会计报酬率 ee/3=/H|;
A (19)accounting reference date 会计参照日 2cEvsvw>
A (20)accounting reference period 会计参照期间 r=-b@U.fk>
A (21)accrual concept 应计概念 )
x+P9|
A (22)accrual expenses 应计费用 t!-\
:8n
A (23)acid test ration 速动比率(酸性测试比率) j"hNkCF
A (24)acquisition 购置 H-rxn
A (25)acquisition accounting 收购会计 6(=B`Z}a
A (26)activity based accounting 作业基础成本计算 8Kw,
1O:
A (27)adjusting events 调整事项 nz|6CP
A (28)administrative expenses 行政管理费 W_L*S4 ~
A (29)advice note 发货通知 vBzUuX
A (30)amortization 摊销 1etT."
A (31)analytical review 分析性检查 oN2#Jh%dH
A (32)annual equivalent cost 年度等量成本法 dGgltY
A (33)annual report and accounts 年度报告和报表 GKc?
A (34)appraisal cost 检验成本 IClw3^\l
A (35)appropriation account 盈余分配账户 vHZq
z<
A (36)articles of association 公司章程细则 x<h|$$4S
A (37)assets 资产 Lk)I;;
A (38)assets cover 资产保障 yg.o?eML
A (39)asset value per share 每股资产价值 +e^CL#Gs
A (40)associated company 联营公司 z3Yi$*q <
A (41)attainable standard 可达标准 qV9}N-sS
DIABR%0
A (42)attributable profit 可归属利润 _@i-?Q
A (43)audit 审计 cLEd-{x
A (44)audit report 审计报告 LC4VlfU
A (45)auditing standards 审计准则 wPEK5=\4Ob
A (46)authorized share capital 额定股本 ?q7MbQw
A (47)available hours 可用小时 Iprt
ZqiL
A (48)avoidable costs 可避免成本 SwsJ<Dq^z
B (49)back-to-back loan 易币贷款 _aYhW{wW
B (50)backflush accounting 倒退成本计算 ^&D5J\][
B (51)bad debts 坏帐 A!,c@Kv
3
B (52)bad debts ratio 坏帐比率 oi
m7=I0
B (53)bank charges 银行手续费 {yv_Ni*6!
B (54)bank overdraft 银行透支 X- tw)
B (55)bank reconciliation 银行存款调节表 Siq]Ii0F;>
B (56)bank statement 银行对账单 0cSm^a
B (57)bankruptcy 破产 ^vxx]Hji
B (58)basis of apportionment 分摊基础 fF(AvMsO
B (59)batch 批量 ~5&B#Sm[G
B (60)batch costing 分批成本计算 oP`:NCj\9
B (61)beta factor B(市场)风险因素 L[ZS17;*
B (62)bill 账单 @ R[K8
B (63)bill of exchange 汇票 1.M<u)1GU
B (64)bill of landing 提单 Ypl;jkHP
B (65)bill of materials 用料预计单 8nng^
B (66)bill payable 应付票据 /lbj!\~
B (67)bill receivable 应收票据 e`co:HO`#
B (68)bin card 存货记录卡 tmOy"mq67
B (69)bonus 红利 -.r"|\1X
B (70)book-keeping 薄记 $@@ii+W}\
B (71)Boston classification 波士顿分类 CuK>1_Dq
B (72)breakeven chart 保本图 KTt+}-vP^
B (73)breakeven point 保本点
3b\s
;!
B (74)breaking-down time 复位时间 %3*|Su%uC
B (75)budget 预算 IqV" 4
B (76)budget center 预算中心 k>F!S`a&m
B (77)budget cost allowance 预算成本折让 w>8HS+
B (78)budget manual 预算手册 [0qswsV
B (79)budget period 预算期间 KAXjvZN1
B (80)budgetary control 预算控制 SOE-Kio=B
B (81)budgeted capacity 预算生产能力 $3B%4#s
B (82)burden 制造费用 g
0"
xG}d
B (83)business center 经营中心 z:Tj0<A'
B (84)business entity 营业个体 _p0gXb1m`
B (85)business unit 经营单位 k-a1^K3
B (86)buy-out management 管理性购买产权 G62;p#
B (87)by-product 副产品 rHjDf[5+
C (88)called-up share capital 催缴股本 Op8Gj
`
C (89)capacity 生产能力 6eUGE 4NF(
C (90)capacity ratios 生产能力比率 p2Gd6v.t
C (91)capital 资本 f[D
%(
C (92)capital assets pricing model资本资产计价模式 O'B3s y
C (93)capital commitment 承诺资本 &OZx!G^Z
C (94)capital employed 已运用的资本 \pkK
>R
C (95)capital expenditure 资本支出 GApvRR+Z
C (96)capital expenditureauthorization 资本支出核准 nTc#I~\
C (97)capital expenditure control 资本支出控制 9od c :
C (98)capital expenditure proposal资本支出申请 BriL
^]
C (99)capital funding planning 资本基金筹集计划 7D,nxx(`
C (100)capital gain 资本收益 @I|kY5' c
C (101)capital investment appraisal资本投资评估 QnOs8%HS-
C (102)capital maintenance 资本保全 n|? sNM<J3
C (103)capital resource planning 资本资源计划 5x|$q kI
C (104)capital surplus 资本盈余 %]Nm'"Y`U
C (105)capital turnover 资本周转率 m'
S{P:TK
C (106)card 记录卡 `),U+
C (107)cash 现金 8 e_]
C (108)cash account 现金账户 ]hy@5Jyh
C (109)cash book 现金账薄 sVFX(yx0
C (110)cash cow 金牛产品 `jR8RDD
C (111)cash flow 现金流量 xjF>AAM_Px
C (112)cash discounted 现金贴现 *g
%b
dO
C (113)cash flow budget 现金流量预算 ^wc:qll
C (114)cash flow statement 现金流量表 X^dasU{*
C (115)cash ledger 现金分类账 _.R]K$U
C (116)cash limit 现金限额 s o1
C (117)CCA 现时成本会计 \1&4wzT
C (118)center 中心 gx^_bHh
C (119)changeover time 变更时间 w8~R=k
C (120)chartered entity 特许经济个体 %).I&)i
C (121)cheque 支票 6HJsIeQ
C (122)cheque register 支票登记薄 x^_c4,i)
C (123)coin analysis 零钱分类 6iXV
C (124)classification 分类 1u5^a^O(|
C (125)clock card 工时卡 nC
!NZ
C (126)code 代码 9{geU9&Z
C (127)commitment accounting 承诺确认会计 %scIZCrI~
C (128)common cost 共同成本 B5+Q%)52
C (129)company limited byguarantee 有限担保责任公司 -K$ugDi
C (130)company limited shares 股份有限公司 ^b~ZOg[p
C (131)competitive position 竞争能力状况 Nxl#]
C (132)concept 概念 J!RRG~
C (133)conglomerate 跨行业企业 pYm#iz
C (134)consistency concept 一致性概念 _a9oHg
C (135)consolidated accounts 合并报表 op2Zf?Bx{+
C (136)consolidation accounting 合并会计 ]8OmYU%6V
C (137)consortium 财团 "x.iD,>k
C (138)contingency plan 应急计划 \p}GW
C (139)contingent liabilities 或有负债 u\iKdL
C (140)continuous operation 连续生产 E_$nsM8?
C (141)contra 抵消 S&y${f
C (142)contract cost 合同成本 |H,WFw1%}
C (143)contract costing 合同成本计算 zsd<0^
p\{
C (144)contribution 贡献毛益 i9rv8"0>
C (145)contribution centre 贡献中心 6{udNv X
C (146)contribution chart 贡献图 of7p~{3H
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 uVhzJu.
C (148)contribution to salesration 贡献毛益对销售比率 S76MY&Vx23
C (149)control 控制 "".a(ZGg
C (150)control account 控制帐户 8 l= EL7
C (151)control limits 控制限度 @`nG&U
C (152)controllability concept 可控制概念 =d<~:!)
C (153)controllable cost 可控制成本 ts_|7Ev
C (154)conversion cost 加工成本 ?-o_]!*v0/
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ]oz >/\!
C (156)corporate appraisal 公司评估 fuCt9Kjo<
C (157)corporate planning 公司计划 *81/q8Az
C (158)corporate social reporting 公司社会报告 J(~1mIJjC
C (159)corporation 股份公司 HE_UHv
C (160)cost 成本 qe?Ns+j<d
C (161)cost account 成本帐户 iqB%sIP
C (162)cost accounting 成本会计 $_eJ@L#
C (163)cost accounting manual 成本手册 9C Ki$L
C (164)cost accounts calendar 成本报表的日历时间 yA*U^:%
C (165)cost adjustment 成本调整 Wlq3r#
C (166)cost allocation 成本分配 Btr>ek
C (167)cost apportionment 成本分摊 c05-1
C (168)cost attribution 成本归属 SS8$
.ot
C (169)cost audit 成本审计 q(R|3l^6T
C (170)cost behaviour 成本性态 O8v9tGZoh
C (171)cost benefit analysis 成本效益分析 <"3${'$k`
C (172)cost center 成本中心 XhWo~zh"
C (173)cost driver 成本动因