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注会《审计》英语常用词汇 (Z@-e^R
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1.audit 审计 4t*VI<=<[
2.attestation 鉴证 \K2S.j
3.credibility 可信赖程度 3NwdE/x\
4.audit of financial statements 财务报表审计 p/ZgzHyF
5.agreed-upon procedures 执行商定程序 KxmB$x5-=8
6.high levels of assurance 高水平保证 s Fk{Tv@Yz
7.compilation 编制 <!W9EM
8.reliability 可靠性 r^s$U,e#~
9.relevance 相关性 @(/$;I,
10.professional skepticism 职业谨慎 G?s;L NR
11.objectivity 客观性
+;@R&Y
12. professional competence 专业胜任能力 5#_GuL%
13.Senior/CPA-in-charge 项目经理 /$qB&OWJn
14.audit engagement letter 业务约定书 ,uO?f1
15.recurring audit 连续审计 s*CBYzOm
16.the client 委托人 gvjy'Rm
17.change CPA 更换注册会计师 *Q-uE
18.the existing CPA 现任注册会计师 z5^Se!`5
19.the successor CPA 后任注册会计师 =;8q
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20.the preceding CPA前任注册会计师 LD|T1.
21.issue the audit report 出具审计报告 nm|"9|/
22.expert 专家 F%ukT6xp
23.the board of directors 董事会 yF
XPY=EQ
24.knowledge of the entity‘ s business 了解被审计单位情况 ]C_$zbmi
25.assess material misstatement risks评估重大错报风险 U z)G Y
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围
e oFM
27.a general knowledge of —— 初步了解―――的情况 coXm*X>z
28.a more knowledge of—— 进一步了解的情况 ]nS9taEA
29.the prior year‘s working papers 以前年度工作底稿 EffU-=?%!
30.minutes of meeting 会议纪要 c@O7,y:`I
31.business risks 经营风险 @!\lt$
32.appropriateness 适当性 cpq0'x\
33.accounting estimate 会计估计 rI]n4>k{
34.management representations 管理层声明 `yb,z
35.going concern assumption 持续经营假设 }'TZ)=t{J
36.audit plan 审计计划 J}&xS<
37.significant audit areas 重点审计领域 u $T'#p1
38.error 错误 9TE-'R@
39.fraud舞弊 (Bfy
40.modified or additional procedures 修改或追加审计程序 WkY>--^
41.misappropriation of assets 侵占资产 k@C]~1
42.transactions without substance 虚假交易 #kEa&Se
43.unusual pressures 异常压力 X?] 1/6rV
44.the suspected noncompliance 涉嫌存在违法行为 +(2mHS0_a
45.materialiy 重要性 |)R{(AK-
46.exceed the materiality level 超过重要性水平 JMYM}G
47.approach the materiality level 接近重要性水平 A!5)$>!o
48.an acceptably low level 可接受水平 CbRl/ 68HY
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 )x&}{k6 %
50.misstatements or omissions 错报或漏报 DU[vLe|Z
51.aggregate 总计 L
sMS`o6
52.subsequent events 期后事项 `Df)wNN1
53.adjust the financial statements 调整财务报表 I'RhA\`
54.perform additional audit procedures 实施追加的审计程序 @k2nID^>
55.audit risk 审计风险
-Z%B9ql'
56.detection risk 检查风险 `_&7-;)i*\
57.inappropriate audit opinion 不适当的审计意见 ?)#}Nj<R
58.material misstatement 重大的错报 M&O .7B1}
59.tolerable misstatement 可容忍错报 (
}n,Ou[
60.the acceptable level of detection risk 可接受的检查风险 HveOG$pT
61.assessed level of material misstatement risk 重大错报风险的评估水平 fDY#&EO: %
62.simall business 小规模企业 > jvi7
63.accounting system 会计系统 I_@XHhyVZ
64.test of control 控制测试 G8oOFBQD
65.walk-through test 穿行测试 U ()36
66.communication 沟通 Vg4N7i
67.flow chart 流程图 j"8|U
E
68.reperformance of internal control 重新执行 +3D3[.n
69.audit evidence 审计证据 =h2zIcj
70.substantive procedures 实质性程序 Doy7prKI8
71.assertions 认定 e|ngnkf(G
72.esistence 存在 kC)ye"r
73.occurrence 发生 u($y<Q)=
74.completeness 完整性 !j?2HlIK+
75.rights and obligations 权利和义务 QR($KW(
76.valuation and allocation 计价和分摊 gaw/3@
77.cutoff 截止 d^WEfH
78.accuracy 准确性 miZ&9m
79.classification 分类 pTlNJ!U>
80.inspection 检查 E5G=Kh[NP
81.supervision of counting 监盘 ']ussFaQ
82.observation 观察 xTW$9>@\m
83.confirmation 函证 Ju#t^P
84.computation 计算 $k|k 5cP8x
85.analytical procedures 分析程序 (1(dL_?
86.vouch 核对 =F5(k(Ds
87.trace 追查 |};P"&
88.audit sampling 审计抽样 e " f/
89.error 误差 a$SGFA}V
90.expected error 预期误差 KfsU RTZ
91.population 总体 DLv\]\h}L
92.sampling risk 抽样风险 P'6eK?
93.non- sampling risk 非抽样风险 @<O
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94.sampling unit 抽样单位 Ul@yXtj
95.statistical sampling 统计抽样 Jiljf2h
96.tolerable error 可容忍误差 ;X
]+r$_
97.the risk of under reliance 信赖不足风险 b*xw=G3%
98.the risk of over reliance 信赖过度风险 uMToVk`Uv
99.the risk of incorrect rejection 误拒风险 j\D_Z{m2
100. the risk of incorrect acceptance 误受风险 ch}t++`l]
101.working trial balance 试算平衡表 tTB,eR$
102.index and cross-referencing 索引和交叉索引 V3NQij(
103.cash receipt 现金收入 kw>W5tNpf:
104.cash disbursement 现金支出 dtw4cG
105.bank statement 银行对账单 Re{vO&.
106.bank reconciliation 银行存款余额调节表 [;/ydE=
107.balance sheet date 资产负债表日 0m^(|=N-
108.net realizable value 可变现净值 Yp1;5Bbp
109.storeroom 仓库 wtCz%!OYB
110.sale invoice 销售发票 >'^Tp7\
111.price list 价目表 QQUYWC
112.positive confirmation request 积极式询证函 5
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113.negative confirmation request 消极式询证函 YzqUOMAt"V
114.purchase requisition 请购单 w]hs1vch
115.receiving report 验收报告 |?=K'[5
116.gross margin 毛利 .|Pq!uLvc
117.manufacturing overhead 制造费用 P\B ]><!ep
118.material requisition 领料单 j>(O1z7
119.inventory-taking 存货盘点 zU;%s<(p
120.bond certificate 债券 W *t+!cU/:
121.stock certificate 股票 g?.ls{H
122.audit report 审计报告 9
gFema{U
123.entity 被审计单位 `;yfSoY
124.addressee of the audit report 审计报告的收件人 ?CgqHmf\\(
125.unqualified opinion 无保留意见 =ILE/pC-|
126.qualified opinion 保留意见 *UVo>;
127.disclaimer of opinion 无法表示意见 Fy^=LrH=D
128.adverse opinion 否定意见 {2EIvKu3:
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A (1)ABC 作业基础成本计算 ro
DE?7x1
A (2)absorbed overhead 已吸收制造费用 -\OvOkr
A (3)absorption costing 吸收成本计算 N^\<y7x
A (4)account 账户,报表 !e5!8z
A (5)accounting postulate 会计假设 Y[l*>}:w
A (6)accounting series release 会计公告文件 tONX<rA|
]
A (7)accounting valuation 会计计价 mhZ{}~
A (8)account sale 承销清单 tA2Py
A (9)accountability concept 经营责任概念 zO BLF|L=
A (10)accountancy 会计职业
KTr7z^
A (11)accountant 会计师 }w{6Ua
A (12)accounting 会计 !2-f%x]tO
A (13)agency cost 代理成本 R_IUuz$e
A (14)accounting bases 会计基础 1 !N+hf
A (15)accounting manual 会计手册 3mI(5~4A]?
A (16)accounting period 会计期间 F7!g+LPc<
A (17)accounting policies 会计方针 |sP;`h}I%
A (18)accounting rate of return 会计报酬率 V*X6 <}
A (19)accounting reference date 会计参照日 -][~_Hd{
A (20)accounting reference period 会计参照期间 J:<mq5[
A (21)accrual concept 应计概念 By&T59
A (22)accrual expenses 应计费用 }
+
]A?'&
A (23)acid test ration 速动比率(酸性测试比率) 0!<qfT
a
A (24)acquisition 购置 37OU
A (25)acquisition accounting 收购会计 ^U"$uJz!c
A (26)activity based accounting 作业基础成本计算 |]--sUx:
A (27)adjusting events 调整事项 ME.l{?v
A (28)administrative expenses 行政管理费 U($bR|%D
A (29)advice note 发货通知 !&'GWQY{(
A (30)amortization 摊销 UoAHy%Y<%
A (31)analytical review 分析性检查 Q&j-a;L
A (32)annual equivalent cost 年度等量成本法 ! =(OvX_<
A (33)annual report and accounts 年度报告和报表 b`
a4SfbQS
A (34)appraisal cost 检验成本 ?
A4zIJ\
A (35)appropriation account 盈余分配账户 muh[wo
A (36)articles of association 公司章程细则 &8p]yo2zO
A (37)assets 资产 w ]8+
OP
A (38)assets cover 资产保障 bTBV:]w
A (39)asset value per share 每股资产价值 O;zq(/,-l
A (40)associated company 联营公司 X:N`x
A (41)attainable standard 可达标准 &B1j,$NRc
6T"4<w[
A (42)attributable profit 可归属利润 \9
,a"g
A (43)audit 审计 >A5*=@7bY?
A (44)audit report 审计报告 I+08tX
O
A (45)auditing standards 审计准则 J,iS<lV_
A (46)authorized share capital 额定股本 =VC"X ?N
A (47)available hours 可用小时 JRti2Mu
A (48)avoidable costs 可避免成本 b+=@;0p*6B
B (49)back-to-back loan 易币贷款 Pz\4#E]
B (50)backflush accounting 倒退成本计算 7+!FZo{?
B (51)bad debts 坏帐 eI
Ldq*
B (52)bad debts ratio 坏帐比率 )RUx
B (53)bank charges 银行手续费 JM&`&fsOC{
B (54)bank overdraft 银行透支 h^QLvOuR
B (55)bank reconciliation 银行存款调节表 `!,"">5
B (56)bank statement 银行对账单 \#50;
8VJ
B (57)bankruptcy 破产 Nxm^jPM0
B (58)basis of apportionment 分摊基础 5#275Hyv
B (59)batch 批量 g=#Cc(
q
B (60)batch costing 分批成本计算 ke2zxX2f
B (61)beta factor B(市场)风险因素 s9# WkDR
B (62)bill 账单 NL^;C
3u
B (63)bill of exchange 汇票 (YV]T!q
B (64)bill of landing 提单
Vs1H)T%
B (65)bill of materials 用料预计单 wH?]kV8Q
B (66)bill payable 应付票据 .-Z=Aa>
B (67)bill receivable 应收票据 8SZZ_tS3r
B (68)bin card 存货记录卡 *A&A V||q
B (69)bonus 红利 5q^5DH_;
B (70)book-keeping 薄记 i'cGB5-j
B (71)Boston classification 波士顿分类 KPi_<LuK
B (72)breakeven chart 保本图 b6%[?k
B (73)breakeven point 保本点 K#%@4]jO3
B (74)breaking-down time 复位时间 at|.Q*
&a#
B (75)budget 预算
O*S
Jx.
B (76)budget center 预算中心 5'<J@3B
B (77)budget cost allowance 预算成本折让 iv!; gMco
B (78)budget manual 预算手册 + *W%4e
B (79)budget period 预算期间 A!$;pwn0
B (80)budgetary control 预算控制 &gLXS1O
B (81)budgeted capacity 预算生产能力 Lo<WK
B (82)burden 制造费用 w,T-vf
B (83)business center 经营中心 c)j60y
B (84)business entity 营业个体 9^?2{aP%
B (85)business unit 经营单位 XQ'$J_hC
B (86)buy-out management 管理性购买产权 ~0@uR
B (87)by-product 副产品 P7 h^!a/
C (88)called-up share capital 催缴股本 mI,a2wqi
C (89)capacity 生产能力 oA* 88c+{f
C (90)capacity ratios 生产能力比率 2^X<n{0N)
C (91)capital 资本 !#Pr'm/,mu
C (92)capital assets pricing model资本资产计价模式 1Y:JG
on
C (93)capital commitment 承诺资本 G_QV'zQ
C (94)capital employed 已运用的资本 xeB-fy)5+
C (95)capital expenditure 资本支出 RRb>]oD
C (96)capital expenditureauthorization 资本支出核准 2RU/oqmR
C (97)capital expenditure control 资本支出控制 swz)gh-*
C (98)capital expenditure proposal资本支出申请 F05]6NVv
C (99)capital funding planning 资本基金筹集计划
&c^tJ-s
C (100)capital gain 资本收益 v8"Zru
C (101)capital investment appraisal资本投资评估 .~a.mT
C (102)capital maintenance 资本保全 P(bds
C (103)capital resource planning 资本资源计划 #e[S+a
C (104)capital surplus 资本盈余 hg7_ZjO
C (105)capital turnover 资本周转率
3:aj8F2
C (106)card 记录卡 b:PzqMh{G
C (107)cash 现金 OI,F
,4e
C (108)cash account 现金账户 \;+TZ1i_
C (109)cash book 现金账薄 WR9-HPF
C (110)cash cow 金牛产品 z%;_h-
C (111)cash flow 现金流量 7/HX!y{WP
C (112)cash discounted 现金贴现 *
m8{yh
C (113)cash flow budget 现金流量预算 SN 4JX
C (114)cash flow statement 现金流量表 C1uV7t*\
C (115)cash ledger 现金分类账 <M,<|Y*)
C (116)cash limit 现金限额 ,z01*Yx
C (117)CCA 现时成本会计 ]*X z~Ox2
C (118)center 中心 q8)wAl
C (119)changeover time 变更时间 ;v!Ef"E|cV
C (120)chartered entity 特许经济个体 "H9q%S,FH
C (121)cheque 支票 3T
/_#=9TV
C (122)cheque register 支票登记薄 E&ReQgBft
C (123)coin analysis 零钱分类 ',1[rWyc
C (124)classification 分类 t9.| i H
C (125)clock card 工时卡 EeQ2\'t
C (126)code 代码 Z kBWVZb
C (127)commitment accounting 承诺确认会计 q>6RO2,
C (128)common cost 共同成本 BQ=JZ4&
C (129)company limited byguarantee 有限担保责任公司 +Mb}70^
C (130)company limited shares 股份有限公司 ;D<;pW
C (131)competitive position 竞争能力状况 fRwr}n'
C (132)concept 概念 U1D;O}z~
C (133)conglomerate 跨行业企业 $k+XH+1CW
C (134)consistency concept 一致性概念 VHLt,?G
C (135)consolidated accounts 合并报表 09=w
C (136)consolidation accounting 合并会计 Q?bC'147O
C (137)consortium 财团 [M#(su0fv
C (138)contingency plan 应急计划 gX`C76P!
C (139)contingent liabilities 或有负债 [[O4_)?el
C (140)continuous operation 连续生产 }&]T0U`@
C (141)contra 抵消 \' &,9lP
C (142)contract cost 合同成本 %Q=rm!Syv
C (143)contract costing 合同成本计算 dpT?*qLM
C (144)contribution 贡献毛益 L=5Y^f'aU
C (145)contribution centre 贡献中心 lm*C:e)4A
C (146)contribution chart 贡献图 Z?qc4Cg
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 +fHqGZ]
C (148)contribution to salesration 贡献毛益对销售比率 &w{z
C (149)control 控制 )1g\v8XT
C (150)control account 控制帐户 \0)2 u[7
C (151)control limits 控制限度 F5+!Gb En
C (152)controllability concept 可控制概念 TpYdIt9#>
C (153)controllable cost 可控制成本 Pk6_ 1LV
C (154)conversion cost 加工成本 %r@:7/
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 4 g8t
C (156)corporate appraisal 公司评估 Xif>ZL?aXb
C (157)corporate planning 公司计划 (S_1C,
C (158)corporate social reporting 公司社会报告 IH"_6s#$&
C (159)corporation 股份公司
`ghNS
C (160)cost 成本 Bw.?Me)mf|
C (161)cost account 成本帐户 @>F`;'_*z
C (162)cost accounting 成本会计 L?(m5u~b
C (163)cost accounting manual 成本手册 u}7r\MnwK,
C (164)cost accounts calendar 成本报表的日历时间 >}r
1A
C (165)cost adjustment 成本调整 Gb.}af#v
C (166)cost allocation 成本分配 wsj5;(f+
C (167)cost apportionment 成本分摊 +D?Re%H
I
C (168)cost attribution 成本归属 KcM+8W\
C (169)cost audit 成本审计
UoJMOw[
C (170)cost behaviour 成本性态 -3SRGr
C (171)cost benefit analysis 成本效益分析 n>YgL}YZ?
C (172)cost center 成本中心 b(A;mt#N
C (173)cost driver 成本动因