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注会《审计》英语常用词汇 i?;r7>
n_K~vD
{-zMHVw=}
1.audit 审计 z;u>
Yz+3
2.attestation 鉴证 DLE8+NV8
3.credibility 可信赖程度 ]bCq
=6ZKR
4.audit of financial statements 财务报表审计 w&&2H8
5.agreed-upon procedures 执行商定程序 ?^HfNp9
6.high levels of assurance 高水平保证 r~[vaQQ6L
7.compilation 编制 cRvvzX
8.reliability 可靠性 Zwt; d5U
9.relevance 相关性 A!W0S
10.professional skepticism 职业谨慎 e>'H
IO
11.objectivity 客观性 rWtZj}
A
12. professional competence 专业胜任能力 >v;8~pgO
13.Senior/CPA-in-charge 项目经理 {Ng oYl
14.audit engagement letter 业务约定书 6w3R
'\9
15.recurring audit 连续审计 46jh-4)<
16.the client 委托人 n
?[/ufl
17.change CPA 更换注册会计师 ]pA(K?Lbg
18.the existing CPA 现任注册会计师 u }hF8eD
19.the successor CPA 后任注册会计师 fCAiLkT,C[
20.the preceding CPA前任注册会计师 6"T['6:j
21.issue the audit report 出具审计报告 C@y8.#l
22.expert 专家 sf
}Dh
23.the board of directors 董事会 UsVMoX^
24.knowledge of the entity‘ s business 了解被审计单位情况 z:Sigo_z[
25.assess material misstatement risks评估重大错报风险 QA!_} N4n
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 z~6y+
27.a general knowledge of —— 初步了解―――的情况 1xyU
28.a more knowledge of—— 进一步了解的情况 D,l,`jv*
29.the prior year‘s working papers 以前年度工作底稿 O
Y-w?'p?W
30.minutes of meeting 会议纪要 ;d.K_P
31.business risks 经营风险 !X>=l
32.appropriateness 适当性 vZ7gS
33.accounting estimate 会计估计 c{ZY,C&<
34.management representations 管理层声明 $
0|a;
35.going concern assumption 持续经营假设 AT
Zhr.
H
36.audit plan 审计计划 3{%LS"c
37.significant audit areas 重点审计领域 ;E2>Ovv
38.error 错误 [a[/_Sf{
39.fraud舞弊 F7m?xy
40.modified or additional procedures 修改或追加审计程序 pVp:@0h
41.misappropriation of assets 侵占资产 8cx=#Me
42.transactions without substance 虚假交易 Is<"OQ
43.unusual pressures 异常压力 XK(`mEi
44.the suspected noncompliance 涉嫌存在违法行为 f67NWFX
45.materialiy 重要性 oj,lz?
46.exceed the materiality level 超过重要性水平 Yx'res4e
47.approach the materiality level 接近重要性水平 Wx'Kp+9'
48.an acceptably low level 可接受水平 NMO-u3<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 #h!*dj"
50.misstatements or omissions 错报或漏报 TjK{9A
51.aggregate 总计 Gm`}(;(A
52.subsequent events 期后事项 W|k0R4K]]
53.adjust the financial statements 调整财务报表 k#TYKft
54.perform additional audit procedures 实施追加的审计程序 31+;]W=
55.audit risk 审计风险 -u!qrJ*Z
56.detection risk 检查风险 [36,eK
57.inappropriate audit opinion 不适当的审计意见 " }gVAAvc7
58.material misstatement 重大的错报 /76 1o\Q
59.tolerable misstatement 可容忍错报 aFiCZHohw
60.the acceptable level of detection risk 可接受的检查风险 x
Ha=3n
61.assessed level of material misstatement risk 重大错报风险的评估水平 #BK 9 k>i
62.simall business 小规模企业 EY`H}S!xy
63.accounting system 会计系统 jg
2qGC
64.test of control 控制测试 t HD
65.walk-through test 穿行测试 "bg'@:4F
66.communication 沟通 jkAAqR R
67.flow chart 流程图 =!Vf
68.reperformance of internal control 重新执行 nm$Dd~mxW1
69.audit evidence 审计证据 R)?{]]v
70.substantive procedures 实质性程序 ^_I} x)i*@
71.assertions 认定 ~sQjl]
72.esistence 存在 Uv_N x10
73.occurrence 发生 3
9U5jj7i
74.completeness 完整性 &MR/6"/s
75.rights and obligations 权利和义务 *x~xWg9^
76.valuation and allocation 计价和分摊 -37a.
77.cutoff 截止 P=L$;xgp
78.accuracy 准确性 FFhtj(hVgc
79.classification 分类 2s*#u<I
80.inspection 检查 $!vxVs9n
81.supervision of counting 监盘 Sydh2d
82.observation 观察 &Wp8u#4L
83.confirmation 函证 wyx(FinIH
84.computation 计算 T&Xl'=/
85.analytical procedures 分析程序 ,iNv'
86.vouch 核对 n6WY&1ZE~
87.trace 追查 :_<_[Y]1
88.audit sampling 审计抽样 z_;3H,z`
89.error 误差 Hi!Jj
90.expected error 预期误差 "\"DCDKmG
91.population 总体 MOn,Db$
92.sampling risk 抽样风险 'PZ|:9FX!
93.non- sampling risk 非抽样风险 ] U@o0
94.sampling unit 抽样单位 W^,S6!
95.statistical sampling 统计抽样 D\~zS`}
96.tolerable error 可容忍误差 ivO/;)=t
97.the risk of under reliance 信赖不足风险 5F+APz7
98.the risk of over reliance 信赖过度风险 {
kSf{>Ia
99.the risk of incorrect rejection 误拒风险 09KcKhFB
100. the risk of incorrect acceptance 误受风险 h[KvhbD3
101.working trial balance 试算平衡表 _Jz8{` "
102.index and cross-referencing 索引和交叉索引 _3iHkQr
103.cash receipt 现金收入 &hHW3Q(1
104.cash disbursement 现金支出
%\O#&=$E
105.bank statement 银行对账单
Uk*IpP`
106.bank reconciliation 银行存款余额调节表 *YTo{~
107.balance sheet date 资产负债表日 p1pQU={<
108.net realizable value 可变现净值 m8Vdb"0
109.storeroom 仓库 lLq<x
f
110.sale invoice 销售发票 C-eA8pYY/
111.price list 价目表 #
M, 7
112.positive confirmation request 积极式询证函 .D,p@4
113.negative confirmation request 消极式询证函 {yAL+}
114.purchase requisition 请购单 <^.=>Q0S\
115.receiving report 验收报告
>DM44
116.gross margin 毛利 z@|dzvjl
Q
117.manufacturing overhead 制造费用 ^Jp&H\gI.
118.material requisition 领料单 2Q7R6*<N:
119.inventory-taking 存货盘点 IH48|sa
120.bond certificate 债券 M69
w-
121.stock certificate 股票 $\o{_?}1
122.audit report 审计报告 iF5'ygR-Z
123.entity 被审计单位 WS-dS6Q}
124.addressee of the audit report 审计报告的收件人 8kE]_t
125.unqualified opinion 无保留意见 (GnuWc\p
126.qualified opinion 保留意见 YG:3Fhx0~
127.disclaimer of opinion 无法表示意见 `=+^|Y}
128.adverse opinion 否定意见 TlL^7f}
K`&oC8p
A (1)ABC 作业基础成本计算 'X).y1'
A (2)absorbed overhead 已吸收制造费用 Jk|Q`h
A (3)absorption costing 吸收成本计算 NqHy%'R
A (4)account 账户,报表 onCKI,"
A (5)accounting postulate 会计假设 _$NIp `d
A (6)accounting series release 会计公告文件 7qO a
;^T
A (7)accounting valuation 会计计价 Tm^89I]L
A (8)account sale 承销清单 +h^jC9,m~{
A (9)accountability concept 经营责任概念
vr#+0:|
A (10)accountancy 会计职业 2n><RZ/9
A (11)accountant 会计师 eg<bi@C1|
A (12)accounting 会计 TlAR.cV
A (13)agency cost 代理成本 Xdi:1wW@p
A (14)accounting bases 会计基础 0`.^MC?
A (15)accounting manual 会计手册 bawJ$_O_
A (16)accounting period 会计期间 G CRz<)1
A (17)accounting policies 会计方针 f:*vr['d
A (18)accounting rate of return 会计报酬率 VUTacA Y>L
A (19)accounting reference date 会计参照日 5Dp
#u
A (20)accounting reference period 会计参照期间 sb:d>6
A (21)accrual concept 应计概念 waX>0e
A (22)accrual expenses 应计费用 v}@xlB=
A (23)acid test ration 速动比率(酸性测试比率) YzosZ! L!<
A (24)acquisition 购置 eD$M<Eu
A (25)acquisition accounting 收购会计 )m6M9eC
A (26)activity based accounting 作业基础成本计算 MUOa@O,
A (27)adjusting events 调整事项 ')a(.f
A (28)administrative expenses 行政管理费 g71[6<D
A (29)advice note 发货通知 *vgl*k?)
A (30)amortization 摊销 g&dPd7
A (31)analytical review 分析性检查 W{z.?$SH
A (32)annual equivalent cost 年度等量成本法 $
,I q;*7N
A (33)annual report and accounts 年度报告和报表 Vc^HVyAx@n
A (34)appraisal cost 检验成本 Yw _+`,W
A (35)appropriation account 盈余分配账户 ]v[|B
A (36)articles of association 公司章程细则 $'W}aER
A (37)assets 资产 =_j vk.
A (38)assets cover 资产保障 ,F&g5'
A (39)asset value per share 每股资产价值 %0#1t 5g
A (40)associated company 联营公司
F4=}}kU
A (41)attainable standard 可达标准 d]9U^iy
y"]n:M:(
A (42)attributable profit 可归属利润 Ehzo05/!
A (43)audit 审计 FZreP.2)!
A (44)audit report 审计报告 bo.(zAz
A (45)auditing standards 审计准则 =4GSg1Biy
A (46)authorized share capital 额定股本 Y`+=p@2O2o
A (47)available hours 可用小时 e \O/H<
A (48)avoidable costs 可避免成本 .xf<=ep
B (49)back-to-back loan 易币贷款 IH$0)g;s
B (50)backflush accounting 倒退成本计算 $/Aj1j`"9+
B (51)bad debts 坏帐 1[_mEtM:]B
B (52)bad debts ratio 坏帐比率 <2C7<7{7
B (53)bank charges 银行手续费 +C7 ~b~ %
B (54)bank overdraft 银行透支 "CiTa>x
B (55)bank reconciliation 银行存款调节表 m*e{\)rd#
B (56)bank statement 银行对账单 9rh}1eo7
B (57)bankruptcy 破产 No2b"G@
B (58)basis of apportionment 分摊基础 :Hxv6
B (59)batch 批量 BL@:!t
B (60)batch costing 分批成本计算 >#ZUfm{k$
B (61)beta factor B(市场)风险因素 ,C3,TkA]
B (62)bill 账单 @aJ!PV'ms
B (63)bill of exchange 汇票 j}b\Z9)!
B (64)bill of landing 提单 a >\vUv*
B (65)bill of materials 用料预计单 3D?sL!W
B (66)bill payable 应付票据 +r3IN){jz
B (67)bill receivable 应收票据 w+1Gs
;
B (68)bin card 存货记录卡 q7u'_R,;
B (69)bonus 红利 SkU9ON
B (70)book-keeping 薄记 :qC'$dO!
B (71)Boston classification 波士顿分类 0!v->Dk
B (72)breakeven chart 保本图 @
cU&n6C@
B (73)breakeven point 保本点 #^+DL]*l
B (74)breaking-down time 复位时间 f6$b
s+oP
B (75)budget 预算 3Hf0MAt
B (76)budget center 预算中心 ;c$ J=h]
B (77)budget cost allowance 预算成本折让 dz Zb
B (78)budget manual 预算手册 g+X}c/".
B (79)budget period 预算期间 4Qn$9D+?
B (80)budgetary control 预算控制 j65<8svl
B (81)budgeted capacity 预算生产能力 KZPEG!-5
B (82)burden 制造费用 SwZA6R&
B (83)business center 经营中心 ~/j\Z
B (84)business entity 营业个体 h=-"SW
B (85)business unit 经营单位 )>BHL3@
B (86)buy-out management 管理性购买产权 ^pHq66d%Z
B (87)by-product 副产品 Sp@-p9#
C (88)called-up share capital 催缴股本 G@j0rnn>B
C (89)capacity 生产能力 ,AT[@
C (90)capacity ratios 生产能力比率 b86}% FM
C (91)capital 资本 F2X0%te
C (92)capital assets pricing model资本资产计价模式 Z0l+1iMx
C (93)capital commitment 承诺资本 ID/F
C (94)capital employed 已运用的资本 O*#*%RL|
C (95)capital expenditure 资本支出 eF2|Wjl``;
C (96)capital expenditureauthorization 资本支出核准 Y`?-VaY
C (97)capital expenditure control 资本支出控制 J=/5}u_gw
C (98)capital expenditure proposal资本支出申请 s=CK~+,/
C (99)capital funding planning 资本基金筹集计划 X.:]=,aGW
C (100)capital gain 资本收益 m# =z7.XrX
C (101)capital investment appraisal资本投资评估 R##~*>#
C (102)capital maintenance 资本保全 >rvQw63
\
C (103)capital resource planning 资本资源计划 {T].]7Z
C (104)capital surplus 资本盈余 !>:?rSg*
C (105)capital turnover 资本周转率 2#k5+?-c61
C (106)card 记录卡 oY, %Iq
C (107)cash 现金 "Wx]RN:
C (108)cash account 现金账户 3do)Vg4
C (109)cash book 现金账薄 Ha)ANAD
C (110)cash cow 金牛产品 TsTPj8GAl[
C (111)cash flow 现金流量 bV"G~3COy
C (112)cash discounted 现金贴现 o=1X
^,
C (113)cash flow budget 现金流量预算 OrK&RC
C (114)cash flow statement 现金流量表 !F?XLekTi
C (115)cash ledger 现金分类账 4WK3.6GN
C (116)cash limit 现金限额 V*~Zs'L'E
C (117)CCA 现时成本会计 }u1O#L}F5
C (118)center 中心 {p,]oOq\
C (119)changeover time 变更时间 Dl}$pN
C (120)chartered entity 特许经济个体 ]kboG%Dl?9
C (121)cheque 支票 }}<z/zN&^
C (122)cheque register 支票登记薄 h yv2SxP*
C (123)coin analysis 零钱分类 ?Q&yEGm(
C (124)classification 分类 #Skv(IL
C (125)clock card 工时卡 !^ _"~
C (126)code 代码 i7ly[6{^pr
C (127)commitment accounting 承诺确认会计 N?.%?0l
C (128)common cost 共同成本 A%^ILyU6c
C (129)company limited byguarantee 有限担保责任公司 {^N[("`
C (130)company limited shares 股份有限公司
)RcL/n
C (131)competitive position 竞争能力状况 &ot/nQQ
C (132)concept 概念 LCQE_}Mh
C (133)conglomerate 跨行业企业 9H%X2#:fH
C (134)consistency concept 一致性概念 VJS8)oI~
C (135)consolidated accounts 合并报表 4!wR_@W^El
C (136)consolidation accounting 合并会计 "]G\9b)
C (137)consortium 财团 ^4o;$u4R
C (138)contingency plan 应急计划 dh $bfAb
C (139)contingent liabilities 或有负债 XO'l Nb.
C (140)continuous operation 连续生产 Nr=d<Us9f
C (141)contra 抵消 7sXxq4
C (142)contract cost 合同成本 ,\@O(;
mF
C (143)contract costing 合同成本计算 e$pMsw'MJ
C (144)contribution 贡献毛益 C$
5[X7'
C (145)contribution centre 贡献中心 _l1NKk
C (146)contribution chart 贡献图 dc rSz4E|>
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 |p-t%xDdr
C (148)contribution to salesration 贡献毛益对销售比率 5>TK^1
:
C (149)control 控制 Zcc9e03
C (150)control account 控制帐户 of@#:Qs
C (151)control limits 控制限度 Kde
9
$
C (152)controllability concept 可控制概念 wT{nu[=GH*
C (153)controllable cost 可控制成本 5v6Eii:
C (154)conversion cost 加工成本 y.Z?LCd<
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 &/Q0
C (156)corporate appraisal 公司评估 Ft!],n-n*
C (157)corporate planning 公司计划 .e3+s*
C (158)corporate social reporting 公司社会报告 .AU)*7Gh
C (159)corporation 股份公司 pn^ d]rou?
C (160)cost 成本 /7YF mI/0
C (161)cost account 成本帐户 B9J&=6`)
C (162)cost accounting 成本会计 fX|Y;S-@+
C (163)cost accounting manual 成本手册 |u ;v27
C (164)cost accounts calendar 成本报表的日历时间 ?pzaG{
C (165)cost adjustment 成本调整 Y(d$
C (166)cost allocation 成本分配 z+
>}RT]
C (167)cost apportionment 成本分摊 \0gM o&
C (168)cost attribution 成本归属 Alxx[l\<J
C (169)cost audit 成本审计 E^SH\5B
C (170)cost behaviour 成本性态 Pp5^@A
C (171)cost benefit analysis 成本效益分析 @W9x$
C (172)cost center 成本中心 >MvDVPi
~+
C (173)cost driver 成本动因