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注会《审计》英语常用词汇 &OE-+z
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1.audit 审计 =sv?))b`
2.attestation 鉴证 ^+-]V9?+
3.credibility 可信赖程度 R.l!KIq
4.audit of financial statements 财务报表审计 kka{u[ruA
5.agreed-upon procedures 执行商定程序 Anpp`>}N
6.high levels of assurance 高水平保证 trjeGSt&
7.compilation 编制 |+JO]J#bc
8.reliability 可靠性 B0p;Zh
9.relevance 相关性 ]N0
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10.professional skepticism 职业谨慎 t2.jg?`k
11.objectivity 客观性 OC-d5P
12. professional competence 专业胜任能力 jk_yrbLc
13.Senior/CPA-in-charge 项目经理 l Le&
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14.audit engagement letter 业务约定书 (fr=[m$`
15.recurring audit 连续审计 t5S|
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16.the client 委托人 hVT>HER
17.change CPA 更换注册会计师 e
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18.the existing CPA 现任注册会计师 8 $H\b &u
19.the successor CPA 后任注册会计师 ]TUoXU2<x
20.the preceding CPA前任注册会计师 ;{&4jcV*
21.issue the audit report 出具审计报告 Rh
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22.expert 专家 23K#9!3
23.the board of directors 董事会 -
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24.knowledge of the entity‘ s business 了解被审计单位情况 2XV|(
25.assess material misstatement risks评估重大错报风险
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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 $sb@*K}:4
27.a general knowledge of —— 初步了解―――的情况 B-L@ 0gH
28.a more knowledge of—— 进一步了解的情况 oa5L5Zr,A
29.the prior year‘s working papers 以前年度工作底稿 Xt:j~cVA
30.minutes of meeting 会议纪要 $AvaOI.l
31.business risks 经营风险 'Z,7{U1P
32.appropriateness 适当性 ;9fWxH
33.accounting estimate 会计估计 >b#CR/^z
34.management representations 管理层声明 tj8o6N#
35.going concern assumption 持续经营假设 v;g,qO!LJ
36.audit plan 审计计划 vO"E4s
37.significant audit areas 重点审计领域 hBcklI
38.error 错误 n}1hmAhZ
39.fraud舞弊 Uvi@HB HJ
40.modified or additional procedures 修改或追加审计程序 1|G5
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41.misappropriation of assets 侵占资产 CN-4FI)1D9
42.transactions without substance 虚假交易 P@n
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43.unusual pressures 异常压力 rTJU)4I^h
44.the suspected noncompliance 涉嫌存在违法行为 #a9R3-aP
45.materialiy 重要性 eYjF"Aq
46.exceed the materiality level 超过重要性水平 =
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47.approach the materiality level 接近重要性水平 qT4`3nH:
48.an acceptably low level 可接受水平 )PkGT~3I
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 f4dHOH
50.misstatements or omissions 错报或漏报 ZD$I-33W
51.aggregate 总计 %wu,ce]*
52.subsequent events 期后事项 8(A
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53.adjust the financial statements 调整财务报表 0lcwc"_DZX
54.perform additional audit procedures 实施追加的审计程序 nHfAx/9!
55.audit risk 审计风险 Q'ib7R;V,
56.detection risk 检查风险 {S%;By&[
57.inappropriate audit opinion 不适当的审计意见 cZrJW
58.material misstatement 重大的错报 ,g|ht%"
59.tolerable misstatement 可容忍错报 _$HC NFdh
60.the acceptable level of detection risk 可接受的检查风险 sv "GX<+
61.assessed level of material misstatement risk 重大错报风险的评估水平 *l0i}"T^_
62.simall business 小规模企业 AI9=?X<kh
63.accounting system 会计系统 ]i
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64.test of control 控制测试 eB,@oo%
65.walk-through test 穿行测试 la]Zk
66.communication 沟通 {cw+kY]m4-
67.flow chart 流程图 qe0ZM-C_
68.reperformance of internal control 重新执行 H66~!J0;a
69.audit evidence 审计证据 ,S, R6#3G
70.substantive procedures 实质性程序 OQyZ'
71.assertions 认定 k9\n='OI
72.esistence 存在 Nk F2'Z{$+
73.occurrence 发生 N$ 2Iz
74.completeness 完整性 XFww|SG$
75.rights and obligations 权利和义务 *iPBpEWC
76.valuation and allocation 计价和分摊 IZ.b
77.cutoff 截止 g$#JdN
78.accuracy 准确性 @Hp=xC9V
79.classification 分类 H
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80.inspection 检查 i.ivHV~-
81.supervision of counting 监盘 g%4=T~
82.observation 观察 L'>0E(D
83.confirmation 函证 mT1Q7ta*P
84.computation 计算 Ftud6
85.analytical procedures 分析程序 Mt121Q&"
86.vouch 核对 K5+ONA<c
87.trace 追查 +gb"}
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88.audit sampling 审计抽样 )f%Q7
89.error 误差 O0mQHpi:
90.expected error 预期误差 zn\$6'"
91.population 总体 %9t=Iu*
92.sampling risk 抽样风险 w
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93.non- sampling risk 非抽样风险 oR<;Tr~{q
94.sampling unit 抽样单位 &=.7-iC|W
95.statistical sampling 统计抽样 $[(FCS
96.tolerable error 可容忍误差 r`:dUCFE
97.the risk of under reliance 信赖不足风险 M:K4o%
98.the risk of over reliance 信赖过度风险 v #Q(g/^
99.the risk of incorrect rejection 误拒风险 `{J(S'a`
100. the risk of incorrect acceptance 误受风险 |c,'0V,"cH
101.working trial balance 试算平衡表 @#5
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102.index and cross-referencing 索引和交叉索引 k,[[
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103.cash receipt 现金收入 +n<;);h
104.cash disbursement 现金支出 0:>C v<N
105.bank statement 银行对账单 YzAGhAyw
106.bank reconciliation 银行存款余额调节表 @'?7au ''
107.balance sheet date 资产负债表日 AiV1
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108.net realizable value 可变现净值
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109.storeroom 仓库 62/tg*)
110.sale invoice 销售发票 0av2w5>af
111.price list 价目表 ]LSlo593
112.positive confirmation request 积极式询证函 [\ppK C
113.negative confirmation request 消极式询证函 t$U eks
114.purchase requisition 请购单 M 0RVEhX
115.receiving report 验收报告 ,V=]QHcg
116.gross margin 毛利 Q .cL1uHc
117.manufacturing overhead 制造费用 5'3H$%dC
118.material requisition 领料单 a[V4EX1E
119.inventory-taking 存货盘点 0J9Ub
120.bond certificate 债券 to'O;f">n
121.stock certificate 股票 DYL \=ya1
122.audit report 审计报告 f1/if:~6
123.entity 被审计单位 'ewVn1ME[
124.addressee of the audit report 审计报告的收件人 G%fNGQwT
125.unqualified opinion 无保留意见 T:EUI]
126.qualified opinion 保留意见 [~IFg~*,
127.disclaimer of opinion 无法表示意见 %0Ke4c
128.adverse opinion 否定意见 ltG|#(
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A (1)ABC 作业基础成本计算 0[SrRpD
A (2)absorbed overhead 已吸收制造费用 >U[YSsFt6
A (3)absorption costing 吸收成本计算 \EeK<)4:
A (4)account 账户,报表 [c#?@S_
A (5)accounting postulate 会计假设 Gv}~
A (6)accounting series release 会计公告文件 Vb8{OD3PK
A (7)accounting valuation 会计计价 Ezw<
A (8)account sale 承销清单 Q!}LtR$
A (9)accountability concept 经营责任概念 l#%G~c8x
A (10)accountancy 会计职业 KH76Vts
A (11)accountant 会计师 CK RnkTTiV
A (12)accounting 会计 e!O:z
A (13)agency cost 代理成本 U~[ tp1Z)
A (14)accounting bases 会计基础 1FmqNf:V7I
A (15)accounting manual 会计手册 u69s}yZ
A (16)accounting period 会计期间 H=7Nh6v
A (17)accounting policies 会计方针 -Mufo.Jz1o
A (18)accounting rate of return 会计报酬率
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A (19)accounting reference date 会计参照日 r#'E;Yx
A (20)accounting reference period 会计参照期间 yM*<BV
A (21)accrual concept 应计概念 6I$:mHEhd
A (22)accrual expenses 应计费用 GxcW^{;
A (23)acid test ration 速动比率(酸性测试比率) 1c03<(FCd
A (24)acquisition 购置 +h?z7ZY^
A (25)acquisition accounting 收购会计 _'DZoOH|VE
A (26)activity based accounting 作业基础成本计算 @
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A (27)adjusting events 调整事项 BpZ17"\z
A (28)administrative expenses 行政管理费 RiM!LX
A (29)advice note 发货通知 UG<`m]
A (30)amortization 摊销 `?xE-S
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A (31)analytical review 分析性检查 O_/|Wx
A (32)annual equivalent cost 年度等量成本法 @c#M^:9Dc
A (33)annual report and accounts 年度报告和报表 [i)G:8U
A (34)appraisal cost 检验成本 /2e,,)4g
A (35)appropriation account 盈余分配账户 -
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A (36)articles of association 公司章程细则 ,Taq~
A (37)assets 资产 l>
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A (38)assets cover 资产保障 [}bPkD
A (39)asset value per share 每股资产价值 >4eZ%</D5
A (40)associated company 联营公司 nfzKUJY
A (41)attainable standard 可达标准 #^&.*'z%z
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A (42)attributable profit 可归属利润 W0>fu>
A (43)audit 审计 ZpQ8KY$5
A (44)audit report 审计报告 aXO|%qX
A (45)auditing standards 审计准则 1brKs-z
A (46)authorized share capital 额定股本 ?3+>% bO
A (47)available hours 可用小时 ac??lHtH9
A (48)avoidable costs 可避免成本 TZ+2S93c
B (49)back-to-back loan 易币贷款 /C)FS?=
B (50)backflush accounting 倒退成本计算 p?zh4:\F+
B (51)bad debts 坏帐 n^Sc*7
B (52)bad debts ratio 坏帐比率 v&*}O
B (53)bank charges 银行手续费 JqmKD4p
B (54)bank overdraft 银行透支 &SE+7HXw
B (55)bank reconciliation 银行存款调节表 n32.W?9
B (56)bank statement 银行对账单 =)Q0=!%-
B (57)bankruptcy 破产 [O"8Tzr
B (58)basis of apportionment 分摊基础 <FFaaGiE>
B (59)batch 批量 =c(3EI'w
B (60)batch costing 分批成本计算 9K`uGu
B (61)beta factor B(市场)风险因素 ngHPOI16
B (62)bill 账单 Nt#
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B (63)bill of exchange 汇票 r 2L=gI
B (64)bill of landing 提单
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B (65)bill of materials 用料预计单 <"XDIvpc%L
B (66)bill payable 应付票据 \4e6\6 +
B (67)bill receivable 应收票据 2r|!:^'?W
B (68)bin card 存货记录卡 &,B
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B (69)bonus 红利 CD+2
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B (70)book-keeping 薄记 4C{3>BE
B (71)Boston classification 波士顿分类 @UidQX"b
B (72)breakeven chart 保本图 kwd)5J
B (73)breakeven point 保本点 Y2,\WKa
B (74)breaking-down time 复位时间 +w
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B (75)budget 预算 kbkq.fYr
B (76)budget center 预算中心 B=`"!?we
B (77)budget cost allowance 预算成本折让 Ew kZzVuX
B (78)budget manual 预算手册 xz$S5tgDQK
B (79)budget period 预算期间 p-t*?p
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B (80)budgetary control 预算控制 -'OO6mU
B (81)budgeted capacity 预算生产能力 h8MkfHH7{
B (82)burden 制造费用 [d_sd
B (83)business center 经营中心 GI:$(<
B (84)business entity 营业个体 cOr@dUSL
B (85)business unit 经营单位 BsX#
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B (86)buy-out management 管理性购买产权 C8 b%r|^#
B (87)by-product 副产品 0w_2E
C (88)called-up share capital 催缴股本 Kc:}
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C (89)capacity 生产能力 $iblLZhj
C (90)capacity ratios 生产能力比率 hsUP5_
C (91)capital 资本 .{|AHW&0<
C (92)capital assets pricing model资本资产计价模式 ohA@Zm8O
C (93)capital commitment 承诺资本 5E+k}S]M$
C (94)capital employed 已运用的资本 S-Y(Vn4
C (95)capital expenditure 资本支出 3[jk}2R';p
C (96)capital expenditureauthorization 资本支出核准 cs%NsnZ
C (97)capital expenditure control 资本支出控制 ,T|%vqbmw
C (98)capital expenditure proposal资本支出申请 Y%V|M0 0`
C (99)capital funding planning 资本基金筹集计划 j;k(AM<
C (100)capital gain 资本收益 A<&
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C (101)capital investment appraisal资本投资评估 j8G>0f)
C (102)capital maintenance 资本保全
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C (103)capital resource planning 资本资源计划 `f2m5qTP%
C (104)capital surplus 资本盈余 /e5Fx
C (105)capital turnover 资本周转率 (qP !x 2j
C (106)card 记录卡 B43o_H|s
C (107)cash 现金 d%istFL)
C (108)cash account 现金账户 IrRn@15,
C (109)cash book 现金账薄 }fo?K|Xx
C (110)cash cow 金牛产品 cg,_nG]i
C (111)cash flow 现金流量 sKX%<n$
C (112)cash discounted 现金贴现 2Z-BZu K6p
C (113)cash flow budget 现金流量预算 lE54RX}e4
C (114)cash flow statement 现金流量表 A/U tf0{3"
C (115)cash ledger 现金分类账 a`w)awb
C (116)cash limit 现金限额 Te{L@sj
C (117)CCA 现时成本会计 bz~-uHC
C (118)center 中心 Z6b3gV
C (119)changeover time 变更时间 BX),U
C (120)chartered entity 特许经济个体 y(RbW_
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C (121)cheque 支票 Hc@Z7eQ3^
C (122)cheque register 支票登记薄 B%Yb+M&K
C (123)coin analysis 零钱分类 *TuoC5
C (124)classification 分类 Kg@9kJB
C (125)clock card 工时卡 WPE@yI(
C (126)code 代码 2="C6
7TK
C (127)commitment accounting 承诺确认会计 r)mm8MI!Z
C (128)common cost 共同成本 EMH?z2iGd
C (129)company limited byguarantee 有限担保责任公司 iR#jBqXD
C (130)company limited shares 股份有限公司 zYOPE 6E
C (131)competitive position 竞争能力状况 <MN+2^ed&
C (132)concept 概念 utwh"E&W
C (133)conglomerate 跨行业企业 $Mx.8FC +
C (134)consistency concept 一致性概念 1ezQzc2-R
C (135)consolidated accounts 合并报表 2597#O
C (136)consolidation accounting 合并会计 -o#0Yt}3
C (137)consortium 财团 tazBZ'\c
C (138)contingency plan 应急计划 n X
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C (139)contingent liabilities 或有负债 @fpxGMy&
C (140)continuous operation 连续生产 "0L@cOy
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C (141)contra 抵消 [jumq1
C (142)contract cost 合同成本 1&YP}sg)
C (143)contract costing 合同成本计算 _@jKFDPL
C (144)contribution 贡献毛益 :B- ,*@EU
C (145)contribution centre 贡献中心 !wrl.A/P
C (146)contribution chart 贡献图 V!KtF
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ]?)zH:2)
C (148)contribution to salesration 贡献毛益对销售比率 rMlbj2T
C (149)control 控制 kX1hcAa
C (150)control account 控制帐户 `p^M\!h*O
C (151)control limits 控制限度 q#\eL~k
C (152)controllability concept 可控制概念 nTu"
C (153)controllable cost 可控制成本 9Zrn(D
C (154)conversion cost 加工成本 .yWdlq##
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 lQ+-g#`
C (156)corporate appraisal 公司评估 cDTDim1F
C (157)corporate planning 公司计划 ~[9 ]M)=O0
C (158)corporate social reporting 公司社会报告 1shvHmrV
C (159)corporation 股份公司 1 *-58N*
C (160)cost 成本 YgWnPp
C (161)cost account 成本帐户 ^U_jeAuk8[
C (162)cost accounting 成本会计 # |UrHK;
C (163)cost accounting manual 成本手册 r9vC&pWZ
C (164)cost accounts calendar 成本报表的日历时间 y6jTT%
C (165)cost adjustment 成本调整 9
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C (166)cost allocation 成本分配 h}`<pq
C (167)cost apportionment 成本分摊 I3s}t$`y(
C (168)cost attribution 成本归属 *`jEg=)
C (169)cost audit 成本审计 oW+R:2I~O
C (170)cost behaviour 成本性态 \O/=g6w|t}
C (171)cost benefit analysis 成本效益分析 E0oJ|My
C (172)cost center 成本中心 +vbNZqwz
C (173)cost driver 成本动因