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注会《审计》英语常用词汇 pa7fTd
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1.audit 审计 H!N,PI?rn
2.attestation 鉴证 BdSTB"
3.credibility 可信赖程度 9%8T09I
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4.audit of financial statements 财务报表审计 | e+m!G1G
5.agreed-upon procedures 执行商定程序 }v?{npEOt+
6.high levels of assurance 高水平保证 DWDe5$^{
7.compilation 编制 t{ 'QMX
8.reliability 可靠性 %(i
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9.relevance 相关性 =1D*K%
10.professional skepticism 职业谨慎 HO'
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11.objectivity 客观性 z&eJ?wb
12. professional competence 专业胜任能力 $O[ut.
13.Senior/CPA-in-charge 项目经理 `7NgQ*g.d/
14.audit engagement letter 业务约定书 W
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15.recurring audit 连续审计 @Q'5/q
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16.the client 委托人 ZyTah\yPM
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 ls=<c<
19.the successor CPA 后任注册会计师 fK[9<"PC0
20.the preceding CPA前任注册会计师 W[b/.u5z:
21.issue the audit report 出具审计报告 /H)l\m
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22.expert 专家 T]+*}C
23.the board of directors 董事会 g
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24.knowledge of the entity‘ s business 了解被审计单位情况 )]>9\(
25.assess material misstatement risks评估重大错报风险 f,$Fr
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 \.{?TB
27.a general knowledge of —— 初步了解―――的情况 BR|dW4\
28.a more knowledge of—— 进一步了解的情况 s;A]GJ
29.the prior year‘s working papers 以前年度工作底稿 7+ c?eH
30.minutes of meeting 会议纪要 Z-WWp#b
31.business risks 经营风险 t
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32.appropriateness 适当性 MtS$ovg?
33.accounting estimate 会计估计 C~
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34.management representations 管理层声明 CnO$xE|{
35.going concern assumption 持续经营假设 ]UMwpL&rY
36.audit plan 审计计划 ;$nK
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37.significant audit areas 重点审计领域 gxJ(u{2
38.error 错误 pt=[XhxC(>
39.fraud舞弊 NKd):>d%
40.modified or additional procedures 修改或追加审计程序 7IHWj<
41.misappropriation of assets 侵占资产 !
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42.transactions without substance 虚假交易 aPWFb.JO4
43.unusual pressures 异常压力 4*'NpqC(_
44.the suspected noncompliance 涉嫌存在违法行为 NvYgRf}uh
45.materialiy 重要性 ^ K/B[8
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 WS;3a}u
48.an acceptably low level 可接受水平 &%^[2^H8"
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 l*h6JgU
50.misstatements or omissions 错报或漏报 qoOHWh&
51.aggregate 总计 h1,J<B@
52.subsequent events 期后事项 ^y&l!,(A
53.adjust the financial statements 调整财务报表 ])e6\)
54.perform additional audit procedures 实施追加的审计程序 B^eea [
55.audit risk 审计风险 Q&wBX%@^L
56.detection risk 检查风险 I(<1-3
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57.inappropriate audit opinion 不适当的审计意见 d8|:)7PSt
58.material misstatement 重大的错报 9gjx!t>`H
59.tolerable misstatement 可容忍错报 MECR0S9
60.the acceptable level of detection risk 可接受的检查风险 Rd 2*
61.assessed level of material misstatement risk 重大错报风险的评估水平 y#r=^r]l)
62.simall business 小规模企业 GlVq<RG*
63.accounting system 会计系统 \@5W&Be^
64.test of control 控制测试 brZ3T`p+.P
65.walk-through test 穿行测试 G.L4l|%W
66.communication 沟通 w:pc5N>we0
67.flow chart 流程图 W&GDE
68.reperformance of internal control 重新执行 I_v]^>Xw
69.audit evidence 审计证据 G$i
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70.substantive procedures 实质性程序 iPxSVH[
71.assertions 认定 |`#[jHd
72.esistence 存在 &u$l2hSS
73.occurrence 发生 G>cTqD6gT
74.completeness 完整性 ;u, 5
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75.rights and obligations 权利和义务 mh|M O(
76.valuation and allocation 计价和分摊 Zuwd(q
77.cutoff 截止 YAsvw\iseK
78.accuracy 准确性 ~d28"p.7
79.classification 分类 %N>@( .
80.inspection 检查 D4_D{\xhO
81.supervision of counting 监盘 &AA u:
82.observation 观察 _Tev503
83.confirmation 函证 k5W5 9tz
84.computation 计算 m_oBV|v{
85.analytical procedures 分析程序 tWD*uAb
86.vouch 核对 yv,9 0+k
87.trace 追查 rY88
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88.audit sampling 审计抽样 -K+gr sb
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89.error 误差 URY%+u
90.expected error 预期误差 :y0'[LV
91.population 总体 +HUI1@ql
92.sampling risk 抽样风险 r0?`t!%V
93.non- sampling risk 非抽样风险 ("wPkm^
94.sampling unit 抽样单位 9NKZE?5P|D
95.statistical sampling 统计抽样 H~&9xtuHN
96.tolerable error 可容忍误差 S =eP/
97.the risk of under reliance 信赖不足风险 W&6ye
98.the risk of over reliance 信赖过度风险 lYU_uFOs\
99.the risk of incorrect rejection 误拒风险 2x'JR yef
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 3KP6M=
102.index and cross-referencing 索引和交叉索引 P6;L\9=H<
103.cash receipt 现金收入 {P(IA2J'S
104.cash disbursement 现金支出 1,BtOzuRo
105.bank statement 银行对账单 E9QNx62
106.bank reconciliation 银行存款余额调节表 IN),Lu0K
107.balance sheet date 资产负债表日 kVZ>Dc2M
108.net realizable value 可变现净值 "0nto+v
109.storeroom 仓库 X=_N7!
110.sale invoice 销售发票 6SW:'u|90
111.price list 价目表 t
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112.positive confirmation request 积极式询证函 Pqx=j_st
113.negative confirmation request 消极式询证函 n(-XI&Kn
114.purchase requisition 请购单
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115.receiving report 验收报告 Ch^Al2)=
116.gross margin 毛利 N!^U{;X7/
117.manufacturing overhead 制造费用 .#EmE'IP*
118.material requisition 领料单 P7<~S8)Y
119.inventory-taking 存货盘点 7teg*M{
120.bond certificate 债券 rn U2EL
121.stock certificate 股票 cD]{ Nn
122.audit report 审计报告 .,UpI|b
123.entity 被审计单位 =@&]PYv
124.addressee of the audit report 审计报告的收件人 5H`k$[3V
125.unqualified opinion 无保留意见 &`0heJ
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126.qualified opinion 保留意见 *_3+ DF
127.disclaimer of opinion 无法表示意见 V 1;n5YL
128.adverse opinion 否定意见 ~{oM&I|d8
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A (1)ABC 作业基础成本计算 [u=b[(
A (2)absorbed overhead 已吸收制造费用 Yc+/="&z
A (3)absorption costing 吸收成本计算 #Z(8 vA^@
A (4)account 账户,报表 zr2%|YF
A (5)accounting postulate 会计假设 GYyP+7K4l[
A (6)accounting series release 会计公告文件 =AGsW
A (7)accounting valuation 会计计价 !~
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A (8)account sale 承销清单 bsR&%C
A (9)accountability concept 经营责任概念 qP *$wKY,
A (10)accountancy 会计职业 5}E8Tl
A (11)accountant 会计师 teQ%t~PJ-&
A (12)accounting 会计 pX*Oc6.0mu
A (13)agency cost 代理成本 7[ *,t
A (14)accounting bases 会计基础 gfFP-J3cN
A (15)accounting manual 会计手册 }vPDCUZ
A (16)accounting period 会计期间 {pm>F}Cwy
A (17)accounting policies 会计方针 N:Q}Lil
A (18)accounting rate of return 会计报酬率 zf4@:GM`
A (19)accounting reference date 会计参照日 VLkK6W.u
A (20)accounting reference period 会计参照期间 gNo.&G
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A (21)accrual concept 应计概念 O. V
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A (22)accrual expenses 应计费用 a&M{y
A (23)acid test ration 速动比率(酸性测试比率) tA Pqbi$a
A (24)acquisition 购置 a<rk'4,8a
A (25)acquisition accounting 收购会计 jun>(7
A (26)activity based accounting 作业基础成本计算 Nq"/:3@4
A (27)adjusting events 调整事项 W{?7Pn?1`
A (28)administrative expenses 行政管理费 F]0O4p~fl
A (29)advice note 发货通知 xmT(yv,
A (30)amortization 摊销 k#w[GL|T
A (31)analytical review 分析性检查 "fL:scq@0
A (32)annual equivalent cost 年度等量成本法 }pTy mAN
A (33)annual report and accounts 年度报告和报表 =k
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A (34)appraisal cost 检验成本 =pF
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A (35)appropriation account 盈余分配账户 5NZob<<
A (36)articles of association 公司章程细则 OGzth$7A
A (37)assets 资产 K\`L>B. 1
A (38)assets cover 资产保障 8~u#?xs6
A (39)asset value per share 每股资产价值 Ir_K83VM
A (40)associated company 联营公司 +q|2j>k@
A (41)attainable standard 可达标准 9pb4!=g*
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A (42)attributable profit 可归属利润 ,9`sC8w|
A (43)audit 审计
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A (44)audit report 审计报告 }`{aeVHT
A (45)auditing standards 审计准则 {r#2
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A (46)authorized share capital 额定股本 )ZEUD] X
A (47)available hours 可用小时 7xb z)FI
A (48)avoidable costs 可避免成本 qHt!)j9GKv
B (49)back-to-back loan 易币贷款 rLw,?
B (50)backflush accounting 倒退成本计算 Rq%g
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B (51)bad debts 坏帐 +FP*RNM
B (52)bad debts ratio 坏帐比率 k+f!)7_
B (53)bank charges 银行手续费 #Wey)DI
B (54)bank overdraft 银行透支 >sv|
B (55)bank reconciliation 银行存款调节表 35%'HFt_
B (56)bank statement 银行对账单
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B (57)bankruptcy 破产 82WXgB>
B (58)basis of apportionment 分摊基础 s +gZnne
B (59)batch 批量 >%h_ R:
B (60)batch costing 分批成本计算 ^z-e"
B (61)beta factor B(市场)风险因素 BQ2EDy=}6
B (62)bill 账单 + G#qS1
B (63)bill of exchange 汇票 Dt0S"`^=k
B (64)bill of landing 提单 7?:7}xb-
B (65)bill of materials 用料预计单 )@DH&
B (66)bill payable 应付票据 AkrUb$ }
B (67)bill receivable 应收票据 {0+gPTp
B (68)bin card 存货记录卡 c^S^"M|
B (69)bonus 红利 N|EH`eu^i
B (70)book-keeping 薄记 7SE\(K=<%
B (71)Boston classification 波士顿分类 rhO
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B (72)breakeven chart 保本图 .Wv2aJq
B (73)breakeven point 保本点 vz</|s
B (74)breaking-down time 复位时间 ~@S5*(&8
B (75)budget 预算 f^@`[MJj1C
B (76)budget center 预算中心 (D]l/akP
B (77)budget cost allowance 预算成本折让 I2hX;pk,
B (78)budget manual 预算手册 6q RZ#MC
B (79)budget period 预算期间 rj&
B (80)budgetary control 预算控制 awQf$
B (81)budgeted capacity 预算生产能力 ?dP3tLR
B (82)burden 制造费用 WHk/Rg%<
B (83)business center 经营中心 ]1>U@oK
B (84)business entity 营业个体 RUC
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B (85)business unit 经营单位 W2G`K+p
B (86)buy-out management 管理性购买产权 Ml1yk)3G
B (87)by-product 副产品 <cW$
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C (88)called-up share capital 催缴股本 .|}ogTEf
C (89)capacity 生产能力 {y0#(8-&
C (90)capacity ratios 生产能力比率 8'Sw?FbVA/
C (91)capital 资本 Z;M]^?
C (92)capital assets pricing model资本资产计价模式 ^o}!=aMr
C (93)capital commitment 承诺资本 dtw1Am#Ci
C (94)capital employed 已运用的资本
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C (95)capital expenditure 资本支出 u1s^AW8 y
C (96)capital expenditureauthorization 资本支出核准 PXof-W
C (97)capital expenditure control 资本支出控制 {|=
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C (98)capital expenditure proposal资本支出申请 rT9<_<
C (99)capital funding planning 资本基金筹集计划 ;|Idg"2
C (100)capital gain 资本收益 [,e[~J`C
C (101)capital investment appraisal资本投资评估 5<\&7P3y
C (102)capital maintenance 资本保全 xjB2?:/2
C (103)capital resource planning 资本资源计划 ES p
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C (104)capital surplus 资本盈余 ,TPNsz|Q
C (105)capital turnover 资本周转率 (NK$2A/p
C (106)card 记录卡 p!BZTwP
C (107)cash 现金 Rs,\{#
C (108)cash account 现金账户 G{
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C (109)cash book 现金账薄 YzJ\< tkp
C (110)cash cow 金牛产品 H)S" `j
C (111)cash flow 现金流量 ${Cb1|g>j
C (112)cash discounted 现金贴现 RO?5WJpPj
C (113)cash flow budget 现金流量预算 :c3}J<Z
C (114)cash flow statement 现金流量表 [<`K%1GQ
C (115)cash ledger 现金分类账 Fw? ;Y%
C (116)cash limit 现金限额 rt)70=
C (117)CCA 现时成本会计 [u\E*8
C (118)center 中心 }w .[ZeP
C (119)changeover time 变更时间 T;K,.a8bU
C (120)chartered entity 特许经济个体 }mQ7N&cC
C (121)cheque 支票 Qfx(+=|
C (122)cheque register 支票登记薄 E/z^~;KA
C (123)coin analysis 零钱分类 yk OJhd3
C (124)classification 分类 k?ubr)
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C (125)clock card 工时卡 UUi@
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C (126)code 代码 }z:g}".4
C (127)commitment accounting 承诺确认会计 <+@?V$&
C (128)common cost 共同成本 0Ou;MU*v
C (129)company limited byguarantee 有限担保责任公司 K0$8t%Z.
C (130)company limited shares 股份有限公司 Q`k=VSUk
C (131)competitive position 竞争能力状况 j]th6
C (132)concept 概念 rUvjc4O}
C (133)conglomerate 跨行业企业 dx}) 1%
C (134)consistency concept 一致性概念 !wy
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C (135)consolidated accounts 合并报表 ?RL[#d+y
C (136)consolidation accounting 合并会计 KPO?eeT.WZ
C (137)consortium 财团 .U|irDO
C (138)contingency plan 应急计划 Wm>[5h%>
C (139)contingent liabilities 或有负债 <?UbzT7X
C (140)continuous operation 连续生产 ({JXv
C (141)contra 抵消 ?u.&B
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C (142)contract cost 合同成本 tUouO0_l
C (143)contract costing 合同成本计算 1xN6V-qk
C (144)contribution 贡献毛益 6\>S%S2:
C (145)contribution centre 贡献中心 5|S|S))_Q
C (146)contribution chart 贡献图 L1=+x^WQ
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 xL8r'gV@
C (148)contribution to salesration 贡献毛益对销售比率 2@K D
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C (149)control 控制 KW.*LoO
C (150)control account 控制帐户 /Y$UJt
C (151)control limits 控制限度 W"
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C (152)controllability concept 可控制概念 BoQLjS{kN
C (153)controllable cost 可控制成本 ^uB9EP*P
C (154)conversion cost 加工成本 rMRM*`Q2
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 &KinCh7l L
C (156)corporate appraisal 公司评估 / blVm1F
C (157)corporate planning 公司计划 I3 /^{-n
C (158)corporate social reporting 公司社会报告 gzfs9e
C (159)corporation 股份公司 A9Cq(L_H
C (160)cost 成本 y+b4s
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C (161)cost account 成本帐户 ~ [L4,q
C (162)cost accounting 成本会计 \a\-hm
C (163)cost accounting manual 成本手册 iSDE6
C (164)cost accounts calendar 成本报表的日历时间 $="t7C9S
C (165)cost adjustment 成本调整 /d; C)%$
C (166)cost allocation 成本分配 fZ8
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C (167)cost apportionment 成本分摊 8m%+O#
C (168)cost attribution 成本归属 mS?.xu
C (169)cost audit 成本审计 g '2'K
C (170)cost behaviour 成本性态 _dOR-<
C (171)cost benefit analysis 成本效益分析 #[ZF'9x
C (172)cost center 成本中心
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C (173)cost driver 成本动因