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注会《审计》英语常用词汇 fDzG5}i
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1.audit 审计 l$\OSG
2.attestation 鉴证 Ed>Dhy6\r
3.credibility 可信赖程度 !#[=,'Y
4.audit of financial statements 财务报表审计 U?[_ d
5.agreed-upon procedures 执行商定程序 ?nwFc3qw
6.high levels of assurance 高水平保证 [dXpz^Co
7.compilation 编制 }}Kjb
8.reliability 可靠性 ~x #RIt
9.relevance 相关性 5Xr<~xr
10.professional skepticism 职业谨慎 A#@9|3
11.objectivity 客观性 |GLh|hr
12. professional competence 专业胜任能力 |u@/,x/t
13.Senior/CPA-in-charge 项目经理 gd,3}@@SH
14.audit engagement letter 业务约定书 5dNM:1VoE
15.recurring audit 连续审计 M#CYDEB
16.the client 委托人 n5G|OK0,
17.change CPA 更换注册会计师 ~M!9
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18.the existing CPA 现任注册会计师 |ler\"Eu
19.the successor CPA 后任注册会计师 .m^L,;+2
20.the preceding CPA前任注册会计师 Fs}vI~}
21.issue the audit report 出具审计报告 pFW^
22.expert 专家 -H+<81"B#
23.the board of directors 董事会 p "Cxe
24.knowledge of the entity‘ s business 了解被审计单位情况 q[
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25.assess material misstatement risks评估重大错报风险 ,'%wadOo
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 KccI Yn~
27.a general knowledge of —— 初步了解―――的情况 1I#]OY#>
28.a more knowledge of—— 进一步了解的情况 j YVR"D;
29.the prior year‘s working papers 以前年度工作底稿 [zw0'-h.
30.minutes of meeting 会议纪要 d>wpG^"w
31.business risks 经营风险 1<(('H
32.appropriateness 适当性
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33.accounting estimate 会计估计 /T\'&s3D+
34.management representations 管理层声明 vS1#ien#
35.going concern assumption 持续经营假设 W3M1> (
36.audit plan 审计计划 3X>x`
37.significant audit areas 重点审计领域 ,"xr^@W
38.error 错误 ,l )7]p*X
39.fraud舞弊 ar[I|
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40.modified or additional procedures 修改或追加审计程序 Z.$)# vM5
41.misappropriation of assets 侵占资产 VsjE*AJpe
42.transactions without substance 虚假交易 ON-zhT?v
43.unusual pressures 异常压力 _rakTo8BY
44.the suspected noncompliance 涉嫌存在违法行为 7mBH#Q)
45.materialiy 重要性 ZT
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46.exceed the materiality level 超过重要性水平 *Ud=x^JxO
47.approach the materiality level 接近重要性水平 /<e<-C*d&<
48.an acceptably low level 可接受水平 sgfci{~
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 }|9!|Q
50.misstatements or omissions 错报或漏报 (O-.^
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51.aggregate 总计 F~Sw-b kSf
52.subsequent events 期后事项 J-U5_>S
53.adjust the financial statements 调整财务报表 f j:q>}V
54.perform additional audit procedures 实施追加的审计程序 k"$E|$
55.audit risk 审计风险 3k_bhK zI
56.detection risk 检查风险 &$NYZ3?9
57.inappropriate audit opinion 不适当的审计意见 I3^}$#>
58.material misstatement 重大的错报 Gv\:Agi
59.tolerable misstatement 可容忍错报 M$$Lsb [
60.the acceptable level of detection risk 可接受的检查风险 =pnMV"'9
61.assessed level of material misstatement risk 重大错报风险的评估水平 lK"m|Z
62.simall business 小规模企业 5i1E
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63.accounting system 会计系统 z~($
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64.test of control 控制测试 L )53
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65.walk-through test 穿行测试 e$l*s/"0t
66.communication 沟通 MG-#p8
67.flow chart 流程图 `)TuZP_)
68.reperformance of internal control 重新执行 >`=9So_J
69.audit evidence 审计证据 ]y\Wc0q
70.substantive procedures 实质性程序 &\m=|S
71.assertions 认定 59#o+qo4
72.esistence 存在 r~YxtBZH+
73.occurrence 发生 ?8!\V NC.
74.completeness 完整性 pQCocy
75.rights and obligations 权利和义务 ncdj/C
76.valuation and allocation 计价和分摊 FI8vABq
77.cutoff 截止 ?^gq
78.accuracy 准确性 :um]a70
79.classification 分类 `6RR/~kP(
80.inspection 检查 C0gO^A.d
81.supervision of counting 监盘 Id^)WEK4
82.observation 观察 tRVz4fk[G
83.confirmation 函证 Px?zih!6
84.computation 计算 l}_6_g>6
85.analytical procedures 分析程序 bc]SY =
86.vouch 核对 *X\J[$!
87.trace 追查 ksy]t|
88.audit sampling 审计抽样 "_
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89.error 误差 +!cibTQTT
90.expected error 预期误差 2#Du5d
91.population 总体 !:3X{)4
92.sampling risk 抽样风险 YB]{gm2
93.non- sampling risk 非抽样风险 8k )i-&R
94.sampling unit 抽样单位 fL~@v-l#~
95.statistical sampling 统计抽样 ymb{rKkN3
96.tolerable error 可容忍误差 x5R|,bY
97.the risk of under reliance 信赖不足风险 pEq }b+-
98.the risk of over reliance 信赖过度风险 2" u,f
99.the risk of incorrect rejection 误拒风险 0]xp"xOwW
100. the risk of incorrect acceptance 误受风险 f~:wI9
101.working trial balance 试算平衡表 Z '~Ie~
102.index and cross-referencing 索引和交叉索引 u;9a/RI
103.cash receipt 现金收入 5;X r0f
104.cash disbursement 现金支出 s)G?5Gz
105.bank statement 银行对账单 C#TP1~6
106.bank reconciliation 银行存款余额调节表 ;:
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107.balance sheet date 资产负债表日 t"?)x&dS
108.net realizable value 可变现净值 Gq-~zmg
109.storeroom 仓库 Xi0fX$-,
110.sale invoice 销售发票 ej,R:}C%`
111.price list 价目表 (qzBy \\p
112.positive confirmation request 积极式询证函 r7FpR!
113.negative confirmation request 消极式询证函 '"T9y=9]s
114.purchase requisition 请购单 M9~6ry-_
115.receiving report 验收报告 (0["|h32,
116.gross margin 毛利 :,V&P_
117.manufacturing overhead 制造费用 %+oqAYm+s
118.material requisition 领料单 KNjU!Z/4
119.inventory-taking 存货盘点 !oYNJE Y7
120.bond certificate 债券 L*cP8v4
121.stock certificate 股票 /[A#iTe
122.audit report 审计报告 4UHviuOo8
123.entity 被审计单位 CU:HTz=
124.addressee of the audit report 审计报告的收件人 tLcw?aB
125.unqualified opinion 无保留意见 s8dP=_ `
126.qualified opinion 保留意见 " s}Oeu[
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 Ol;DJV
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A (1)ABC 作业基础成本计算 5A+@xhRf
A (2)absorbed overhead 已吸收制造费用 =#vJqA
A (3)absorption costing 吸收成本计算 /=g/{&3[a>
A (4)account 账户,报表 u4$R ZTC
A (5)accounting postulate 会计假设 }WhRJr`a
A (6)accounting series release 会计公告文件 _bt9{@)
A (7)accounting valuation 会计计价 j
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A (8)account sale 承销清单 V9jxmu F,
A (9)accountability concept 经营责任概念 ^7yaMB!
A (10)accountancy 会计职业 FY`t7_Y?GV
A (11)accountant 会计师 K0D|p$v
A (12)accounting 会计 o]]sm}3N
A (13)agency cost 代理成本 \01 kK)
A (14)accounting bases 会计基础 m6#a{
A (15)accounting manual 会计手册 UyFC\vQ
A (16)accounting period 会计期间 o2cc3`*8d
A (17)accounting policies 会计方针 Z}{]/=h
A (18)accounting rate of return 会计报酬率 Fv$A%6;W
A (19)accounting reference date 会计参照日 gAVD-]`
A (20)accounting reference period 会计参照期间 TZGk[u^*
A (21)accrual concept 应计概念 /8!n7a7
A (22)accrual expenses 应计费用 ([^#.x)hz
A (23)acid test ration 速动比率(酸性测试比率) w=3
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A (24)acquisition 购置 wqT9m*VK
A (25)acquisition accounting 收购会计 ^;F5ymb3U
A (26)activity based accounting 作业基础成本计算 e=aU9v
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A (27)adjusting events 调整事项 <sw=:HU
A (28)administrative expenses 行政管理费 UWhJkJsX
A (29)advice note 发货通知 ~ch%mI~
A (30)amortization 摊销 29CzG0?B
A (31)analytical review 分析性检查 tCm]1ZgRW
A (32)annual equivalent cost 年度等量成本法 RWX!d54&
A (33)annual report and accounts 年度报告和报表 :KR
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A (34)appraisal cost 检验成本 I>##iiKN
A (35)appropriation account 盈余分配账户 a2ho+TwT
A (36)articles of association 公司章程细则 8Lgm50bs
A (37)assets 资产 OZd
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A (38)assets cover 资产保障 L[A?W
A (39)asset value per share 每股资产价值 aEh9za
A (40)associated company 联营公司 Iqn
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A (41)attainable standard 可达标准 G
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A (42)attributable profit 可归属利润 vU5}E\Ny
A (43)audit 审计 bar=^V)
A (44)audit report 审计报告 3Zl:rYD?
A (45)auditing standards 审计准则 n\V7^N
A (46)authorized share capital 额定股本 <VQ)}HW;k
A (47)available hours 可用小时 cIG7Q"4
A (48)avoidable costs 可避免成本 iRlpNsN
B (49)back-to-back loan 易币贷款 )J0h\k
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B (50)backflush accounting 倒退成本计算 %?aq1 =B
B (51)bad debts 坏帐 <<E9MIn_
B (52)bad debts ratio 坏帐比率 ^]'_Qbi]}
B (53)bank charges 银行手续费 F?05+
B (54)bank overdraft 银行透支
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B (55)bank reconciliation 银行存款调节表 J
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B (56)bank statement 银行对账单 v3FdlE
B (57)bankruptcy 破产 <Z<meB[g
B (58)basis of apportionment 分摊基础 %=Z/Frd
B (59)batch 批量 o kA<
B (60)batch costing 分批成本计算 I[v`)T'_{
B (61)beta factor B(市场)风险因素 \!BVf@>p%
B (62)bill 账单 {jmy:e2
B (63)bill of exchange 汇票 VN`fZ5*d~
B (64)bill of landing 提单 8.8t$
B (65)bill of materials 用料预计单 4oueLT(zc
B (66)bill payable 应付票据 EY<"B2_%
B (67)bill receivable 应收票据 k4dC
B (68)bin card 存货记录卡 z\A
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B (69)bonus 红利 uf9&o#
B (70)book-keeping 薄记 {?IbbT
B (71)Boston classification 波士顿分类 h]k$K
B (72)breakeven chart 保本图 i!e8-gVMP&
B (73)breakeven point 保本点 dzPewOre*
B (74)breaking-down time 复位时间 m
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B (75)budget 预算 zU+q03l8Ur
B (76)budget center 预算中心 QAp]cE1ew
B (77)budget cost allowance 预算成本折让 $Oy&POe
B (78)budget manual 预算手册
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B (79)budget period 预算期间 Q= xXj'W-
B (80)budgetary control 预算控制 p^|l ',e
B (81)budgeted capacity 预算生产能力 @x+2b0 b
B (82)burden 制造费用 T-6<qh
B (83)business center 经营中心 0FI
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B (84)business entity 营业个体 ektU,Oo
B (85)business unit 经营单位 'u;O2$
B (86)buy-out management 管理性购买产权 QO(F%&v++
B (87)by-product 副产品 ?`rAO#
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C (88)called-up share capital 催缴股本 v#/Gxk9eX
C (89)capacity 生产能力 35e{{Gn)v
C (90)capacity ratios 生产能力比率 jxkjPf?
C (91)capital 资本 a~$Y;C_#<
C (92)capital assets pricing model资本资产计价模式 5HV+7zU5
C (93)capital commitment 承诺资本 cS9jGD9
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C (94)capital employed 已运用的资本 poxF`a6e+
C (95)capital expenditure 资本支出 G#7(6:=;,`
C (96)capital expenditureauthorization 资本支出核准 7
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C (97)capital expenditure control 资本支出控制
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C (98)capital expenditure proposal资本支出申请 +K`A2&F9
C (99)capital funding planning 资本基金筹集计划 kt978qfk
C (100)capital gain 资本收益 ZDW=>}~_y
C (101)capital investment appraisal资本投资评估 uwSSrT
C (102)capital maintenance 资本保全 (jDz[b#OPz
C (103)capital resource planning 资本资源计划 MkPQ@so
C (104)capital surplus 资本盈余 PVB
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C (105)capital turnover 资本周转率 mnsl$H_4S
C (106)card 记录卡 ,dCEy+
C (107)cash 现金 WqCC4R,-
C (108)cash account 现金账户
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C (109)cash book 现金账薄 |
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C (110)cash cow 金牛产品 c
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C (111)cash flow 现金流量 `Zm6e!dH-
C (112)cash discounted 现金贴现 !ka* rd
C (113)cash flow budget 现金流量预算 wgS,U}/i
C (114)cash flow statement 现金流量表 dWvVK("Wj
C (115)cash ledger 现金分类账 akzGJ3g
C (116)cash limit 现金限额 L>h8>JvQ
C (117)CCA 现时成本会计 E=p+z"Ui
C (118)center 中心 w#|L8VAh
C (119)changeover time 变更时间 :x*)o+
C (120)chartered entity 特许经济个体 "0P`=n
C (121)cheque 支票 k||t<&`Ze
C (122)cheque register 支票登记薄 dz] 5s
C (123)coin analysis 零钱分类 \g39>;iR
C (124)classification 分类 qUkMNo3
C (125)clock card 工时卡 g"evnp
C (126)code 代码 5QMra5N k
C (127)commitment accounting 承诺确认会计 20;9XJmjl
C (128)common cost 共同成本 :}lqu24K
C (129)company limited byguarantee 有限担保责任公司 147QB+cE
C (130)company limited shares 股份有限公司 f<Hi=Qpm
C (131)competitive position 竞争能力状况 T }}2J/sj
C (132)concept 概念 8b2 =n
C (133)conglomerate 跨行业企业 t<!;shH,s
C (134)consistency concept 一致性概念 YX0ysE*V:&
C (135)consolidated accounts 合并报表 <1D|TrP
C (136)consolidation accounting 合并会计 6l]X{ A.
C (137)consortium 财团 k {*QU(
C (138)contingency plan 应急计划 Hc)z:x;Sj
C (139)contingent liabilities 或有负债 J7`mEL>
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C (140)continuous operation 连续生产 =*2,^j
C (141)contra 抵消 b dgkA
C (142)contract cost 合同成本 8D='N`cN+
C (143)contract costing 合同成本计算 ANM#Kx+
C (144)contribution 贡献毛益 HZyA\FS
C (145)contribution centre 贡献中心 k{}> *pCU
C (146)contribution chart 贡献图 4Z"}W!A
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Zse&{
C (148)contribution to salesration 贡献毛益对销售比率 3
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C (149)control 控制 cm< #zu3~S
C (150)control account 控制帐户 q&3
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C (151)control limits 控制限度 u^"
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C (152)controllability concept 可控制概念 4ax{Chn
C (153)controllable cost 可控制成本 _%w680b'
C (154)conversion cost 加工成本 6Y9N=\`
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 &9L4
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C (156)corporate appraisal 公司评估 s2;~FK#/
C (157)corporate planning 公司计划 A~?M`L>B
C (158)corporate social reporting 公司社会报告 v"USD<
C (159)corporation 股份公司 8tj]@GE
C (160)cost 成本 2c `m=
C (161)cost account 成本帐户 m=dNJF
C (162)cost accounting 成本会计 VW-qQe
C (163)cost accounting manual 成本手册 AkhG~L
C (164)cost accounts calendar 成本报表的日历时间 9LDv?kYr
C (165)cost adjustment 成本调整 *WwM"NFHDd
C (166)cost allocation 成本分配 !GcBNQ1p+7
C (167)cost apportionment 成本分摊 5'AP:3Gf"
C (168)cost attribution 成本归属 2Ez<Iw
C (169)cost audit 成本审计 #[+# bw_6
C (170)cost behaviour 成本性态 ARKM[]
C (171)cost benefit analysis 成本效益分析 u,^CFws_
C (172)cost center 成本中心 F2"fOS
C (173)cost driver 成本动因