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注会《审计》英语常用词汇 ]Fc<%wzp
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1.audit 审计 R7o3X,-iwn
2.attestation 鉴证 k|$08EK $
3.credibility 可信赖程度 +h
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4.audit of financial statements 财务报表审计 9U_uw
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5.agreed-upon procedures 执行商定程序 \G?GX
6.high levels of assurance 高水平保证 s:y~vd(Vi
7.compilation 编制 zoV4Gl
8.reliability 可靠性 >xU$)uE&
9.relevance 相关性 ?v-( :OF
10.professional skepticism 职业谨慎 <6]TazW?S
11.objectivity 客观性 [4NJ]r M%
12. professional competence 专业胜任能力 R&cOhUj22J
13.Senior/CPA-in-charge 项目经理 ,&$+{3
14.audit engagement letter 业务约定书 ccc*"_45#
15.recurring audit 连续审计
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16.the client 委托人 2nW:|*:/p6
17.change CPA 更换注册会计师 W0X/&v,k*
18.the existing CPA 现任注册会计师 T[}A7a6g_
19.the successor CPA 后任注册会计师 .Vm!Ng )j
20.the preceding CPA前任注册会计师 d%:B,bck
21.issue the audit report 出具审计报告 DD3.el}6a
22.expert 专家 Fb&Xy{kt1
23.the board of directors 董事会 u%J04
vG"D
24.knowledge of the entity‘ s business 了解被审计单位情况 $niJw@zC
25.assess material misstatement risks评估重大错报风险 }Fd4;
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 QxRT%;'Zh]
27.a general knowledge of —— 初步了解―――的情况 nyyKA_#:5
28.a more knowledge of—— 进一步了解的情况 i`3h\ku
29.the prior year‘s working papers 以前年度工作底稿 9 )1 8
30.minutes of meeting 会议纪要 '?Mt*%J@=$
31.business risks 经营风险 }Ut*Y*
32.appropriateness 适当性 WoVPp*zlX
33.accounting estimate 会计估计 Yv?nw-HM
34.management representations 管理层声明 'c[[H3s!;
35.going concern assumption 持续经营假设 +FD"8 ^YC
36.audit plan 审计计划 v71j1Q
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37.significant audit areas 重点审计领域 WaY_{)x
38.error 错误 EZy:_xjZ
39.fraud舞弊 _i_^s0J
40.modified or additional procedures 修改或追加审计程序 I}djDtJ
41.misappropriation of assets 侵占资产 -nVQB146^
42.transactions without substance 虚假交易 `nAR/Ye
43.unusual pressures 异常压力 .+|HJ
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44.the suspected noncompliance 涉嫌存在违法行为 Hc`)Q vFRW
45.materialiy 重要性 u@j]U|FpY
46.exceed the materiality level 超过重要性水平 3/rEXKS
47.approach the materiality level 接近重要性水平 f)`_su
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48.an acceptably low level 可接受水平 L *a:j
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 td*1
50.misstatements or omissions 错报或漏报 :fo.9J
51.aggregate 总计 ]ow$VF{y
52.subsequent events 期后事项 F't4Q
53.adjust the financial statements 调整财务报表 K4\{G
54.perform additional audit procedures 实施追加的审计程序 o~Jce$X
55.audit risk 审计风险 h^yLmRL
56.detection risk 检查风险 tPv3nh
57.inappropriate audit opinion 不适当的审计意见 F];"d0O#5
58.material misstatement 重大的错报 ]mDsd* 1
59.tolerable misstatement 可容忍错报 %gK@R3p
60.the acceptable level of detection risk 可接受的检查风险 F1m 1%
61.assessed level of material misstatement risk 重大错报风险的评估水平 'Z(KE2&?
62.simall business 小规模企业 -~ w5yd
63.accounting system 会计系统 =<,>dBs}\
64.test of control 控制测试 nitKX.t8
65.walk-through test 穿行测试 uY{zZ4iw
66.communication 沟通 <SK%W=
67.flow chart 流程图 F#0y0|
68.reperformance of internal control 重新执行 ]>j>bHG
69.audit evidence 审计证据 ['<Q402:.
70.substantive procedures 实质性程序 ~ IPel
71.assertions 认定 7Cx*Ts $
72.esistence 存在 :%_*C09
73.occurrence 发生 vJybhdvP
74.completeness 完整性 <OX_6d *@
75.rights and obligations 权利和义务 .[%^~q7
76.valuation and allocation 计价和分摊 =t[hs l
77.cutoff 截止 ]H ze
78.accuracy 准确性 R^v-%mG9
79.classification 分类 VFmG\
80.inspection 检查 <1t.f}
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81.supervision of counting 监盘 %y7
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82.observation 观察 %pikt7,Z~
83.confirmation 函证
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84.computation 计算 jXa;ovPK
85.analytical procedures 分析程序 ;kW+
86.vouch 核对
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87.trace 追查 ((& y:{?G
88.audit sampling 审计抽样 j ^Tb=
89.error 误差 *Sd}cDCO%
90.expected error 预期误差 c(@(j8@S
91.population 总体 Ox | ?
92.sampling risk 抽样风险 T^z
93.non- sampling risk 非抽样风险 }da}vR"iL
94.sampling unit 抽样单位 2p^Jqp`$
95.statistical sampling 统计抽样 U?@ s`.
96.tolerable error 可容忍误差 D8OW|wVE
97.the risk of under reliance 信赖不足风险 ;u:A:Y4V
98.the risk of over reliance 信赖过度风险 "3&bh>#qY
99.the risk of incorrect rejection 误拒风险 xbVvK+
100. the risk of incorrect acceptance 误受风险 9Dat
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101.working trial balance 试算平衡表 [8kufMY|
102.index and cross-referencing 索引和交叉索引 3I"xuKxc
103.cash receipt 现金收入 M%yeI{m
104.cash disbursement 现金支出 wBuos}/
105.bank statement 银行对账单 *KMW6dg;
106.bank reconciliation 银行存款余额调节表 U4$}8~o4
107.balance sheet date 资产负债表日 `G@(Z:]f,t
108.net realizable value 可变现净值 n]3Lqe;
109.storeroom 仓库 4!vovt{
110.sale invoice 销售发票 @IXvp3r
111.price list 价目表 `@_jDo
112.positive confirmation request 积极式询证函 #F|q->2`o
113.negative confirmation request 消极式询证函 j1Ns|oph1
114.purchase requisition 请购单 )ajF ca@v
115.receiving report 验收报告 S17iYjy#8T
116.gross margin 毛利 @K=:f
117.manufacturing overhead 制造费用 /h]#}y j
118.material requisition 领料单 iQT$#"m
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119.inventory-taking 存货盘点 TPBL|^3K
120.bond certificate 债券 OMY^'g%w
121.stock certificate 股票 Kggc9^ 7
122.audit report 审计报告 oCxh[U@*D
123.entity 被审计单位 G7qB
124.addressee of the audit report 审计报告的收件人 ?hFG+`"W
125.unqualified opinion 无保留意见 mXSs:FqE!
126.qualified opinion 保留意见 fb=[gK#*,
127.disclaimer of opinion 无法表示意见 C:9a$
128.adverse opinion 否定意见 ov
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A (1)ABC 作业基础成本计算
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A (2)absorbed overhead 已吸收制造费用 "<N2TDF5
A (3)absorption costing 吸收成本计算 =Hd+KvA
A (4)account 账户,报表 #0*oj/
A (5)accounting postulate 会计假设 t/vw%|AS
A (6)accounting series release 会计公告文件 7l+:gD
A (7)accounting valuation 会计计价 Pb]EpyAW
A (8)account sale 承销清单 n:8<Ijrh
A (9)accountability concept 经营责任概念 *[|a$W
A (10)accountancy 会计职业 _SQQS67fu"
A (11)accountant 会计师 NMvNw?]
A (12)accounting 会计 Pu
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A (13)agency cost 代理成本 :z^,>So :
A (14)accounting bases 会计基础
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A (15)accounting manual 会计手册 _'}Mg7,V
A (16)accounting period 会计期间 Ivx]DXR|
A (17)accounting policies 会计方针 olxnQYFo
A (18)accounting rate of return 会计报酬率 Ax
AbU7m
A (19)accounting reference date 会计参照日 "*T4%3dA
A (20)accounting reference period 会计参照期间 H/^t]bg,
A (21)accrual concept 应计概念 F&_b[xso7
A (22)accrual expenses 应计费用 0s72BcP
A (23)acid test ration 速动比率(酸性测试比率) dcH@$D@~S
A (24)acquisition 购置 4(%LG)a4S
A (25)acquisition accounting 收购会计 BCI[jfd 7
A (26)activity based accounting 作业基础成本计算 4XNdsb
A (27)adjusting events 调整事项 [r0`D^
*=
A (28)administrative expenses 行政管理费 h|{DIG3
A (29)advice note 发货通知 \Gm\sy
A (30)amortization 摊销 .jv#<"DW
A (31)analytical review 分析性检查 m85Hx1!p.
A (32)annual equivalent cost 年度等量成本法 d "%6S*dL
A (33)annual report and accounts 年度报告和报表 c>b{/92%
A (34)appraisal cost 检验成本 le1
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A (35)appropriation account 盈余分配账户 iOdk)
A (36)articles of association 公司章程细则 ]
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A (37)assets 资产 >|rU*+I`
A (38)assets cover 资产保障 9#:B_?e=
A (39)asset value per share 每股资产价值 r!&}4lHYi
A (40)associated company 联营公司 QIC? `hk1
A (41)attainable standard 可达标准 Zq"
j58'P 5N
A (42)attributable profit 可归属利润 -+z8bZ
A (43)audit 审计 .YlhK=d4
A (44)audit report 审计报告 giHWC%/
A (45)auditing standards 审计准则 *
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A (46)authorized share capital 额定股本 2rWPqG4e
A (47)available hours 可用小时 NI85|*h
A (48)avoidable costs 可避免成本 ly::?
B (49)back-to-back loan 易币贷款 X!|K 4Z!k
B (50)backflush accounting 倒退成本计算 (2(y9r*1
B (51)bad debts 坏帐 `
1
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B (52)bad debts ratio 坏帐比率 B&"c:)1
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B (53)bank charges 银行手续费 <"@5. f1"Y
B (54)bank overdraft 银行透支 +QA|]Y~!
B (55)bank reconciliation 银行存款调节表
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B (56)bank statement 银行对账单 OV/
&'rC
B (57)bankruptcy 破产 >^GAfvW
B (58)basis of apportionment 分摊基础 a49t/
B (59)batch 批量 Vtv1{/@+c
B (60)batch costing 分批成本计算 f>[{1M]n\
B (61)beta factor B(市场)风险因素 eL1)_M;{
B (62)bill 账单 `4-m$ab
B (63)bill of exchange 汇票 o]aMhSol
B (64)bill of landing 提单 ke19(r Ch
B (65)bill of materials 用料预计单 l9z{pZ\KM
B (66)bill payable 应付票据 Wrf+5 ;,,
B (67)bill receivable 应收票据 qZ%0p*P#_
B (68)bin card 存货记录卡 >9,LN;Ic
B (69)bonus 红利 ke2}@|?t
B (70)book-keeping 薄记 MogIQ
B (71)Boston classification 波士顿分类 l}~9xa}:D|
B (72)breakeven chart 保本图 ltlnXjRUv
B (73)breakeven point 保本点 vu~7Z;y(<j
B (74)breaking-down time 复位时间 g4Nl"s
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B (75)budget 预算 F./P,hhN9
B (76)budget center 预算中心 """pe+Y
B (77)budget cost allowance 预算成本折让 g(l:>=g]?
B (78)budget manual 预算手册 S\sy] 1*?$
B (79)budget period 预算期间 a,eEP43dn
B (80)budgetary control 预算控制 ;v5Jps2^]
B (81)budgeted capacity 预算生产能力 [tkP2%1
B (82)burden 制造费用 ->'xjD
B (83)business center 经营中心 sMcN[r
B (84)business entity 营业个体 `S
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B (85)business unit 经营单位 NBD1k;
B (86)buy-out management 管理性购买产权 )CD-c
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B (87)by-product 副产品 #ds@!u+&
C (88)called-up share capital 催缴股本 cd;~60@K
C (89)capacity 生产能力 #:=*n(GT
C (90)capacity ratios 生产能力比率 ~H
:.&'E
C (91)capital 资本 a *qc
C (92)capital assets pricing model资本资产计价模式 zYEb#*Kar
C (93)capital commitment 承诺资本 z}-8pDD'
C (94)capital employed 已运用的资本 .RPh#FI6J
C (95)capital expenditure 资本支出 c@lH
C (96)capital expenditureauthorization 资本支出核准 aPin6L$;)
C (97)capital expenditure control 资本支出控制 {j%7/T{
C (98)capital expenditure proposal资本支出申请 >2mV{i&
C (99)capital funding planning 资本基金筹集计划 vk<4P;A(G
C (100)capital gain 资本收益 KMXd
C (101)capital investment appraisal资本投资评估 }'4aW_ta
C (102)capital maintenance 资本保全 3-gy)5.xe
C (103)capital resource planning 资本资源计划 F6Qnz8|
C (104)capital surplus 资本盈余 9`Xr7gmQf
C (105)capital turnover 资本周转率 `.F3&pA
C (106)card 记录卡 8@]vvZ2/gj
C (107)cash 现金 Xz"xp8Hc(6
C (108)cash account 现金账户 lL*"N|Y
C (109)cash book 现金账薄 xzBUm
C (110)cash cow 金牛产品
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C (111)cash flow 现金流量 AQ)J|i
C (112)cash discounted 现金贴现 C;m*0#9D
C (113)cash flow budget 现金流量预算 ZL'krV
C (114)cash flow statement 现金流量表 G"U^]$(+K
C (115)cash ledger 现金分类账 4S*dNYc
C (116)cash limit 现金限额 fz<GPw
C (117)CCA 现时成本会计 tHFBL
M
C (118)center 中心 #,;Q|)AD:e
C (119)changeover time 变更时间 -EG=}uT['b
C (120)chartered entity 特许经济个体 !BN@cc[%
C (121)cheque 支票 .}n\c%&
C (122)cheque register 支票登记薄 7%5EBH &
C (123)coin analysis 零钱分类 >n jX=r.
C (124)classification 分类 8UXtIuQ
C (125)clock card 工时卡 '6GW.;
C (126)code 代码 RU% 4~WC
C (127)commitment accounting 承诺确认会计 MGsY3~!K
C (128)common cost 共同成本 O |*-J
C (129)company limited byguarantee 有限担保责任公司 SzyaVBD3
C (130)company limited shares 股份有限公司 !rff/0/x"
C (131)competitive position 竞争能力状况 N]&:xd5
C (132)concept 概念 @k\npFKQm
C (133)conglomerate 跨行业企业 {=9"WN
C (134)consistency concept 一致性概念 [I=1
C (135)consolidated accounts 合并报表 ,OBJ>_5
C (136)consolidation accounting 合并会计 2 @t?@,c
C (137)consortium 财团 [BFPIVD)h]
C (138)contingency plan 应急计划 xo#K_"E
C (139)contingent liabilities 或有负债 mj&$+z M>
C (140)continuous operation 连续生产 ; - 8]
C (141)contra 抵消
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C (142)contract cost 合同成本 eDsc_5I
C (143)contract costing 合同成本计算 gq050Bl)
C (144)contribution 贡献毛益 j{Sbf04
C (145)contribution centre 贡献中心 ,&s%^I+CC
C (146)contribution chart 贡献图 Vj6w7hz
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 FLLfTkXdI
C (148)contribution to salesration 贡献毛益对销售比率 om8`^P/b
C (149)control 控制 K6N+0#
C (150)control account 控制帐户 63c\1]YB.
C (151)control limits 控制限度 oq2-)F2/
C (152)controllability concept 可控制概念 ~$m:j
];
C (153)controllable cost 可控制成本 z~#d@c\
C (154)conversion cost 加工成本 ;jFUtG
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 FA1h!Vit
C (156)corporate appraisal 公司评估 uIR/^o
C (157)corporate planning 公司计划 EKNmXt1
lE
C (158)corporate social reporting 公司社会报告 <STE~ZmO
C (159)corporation 股份公司 /]9(InM9/
C (160)cost 成本 G| qsJ
C (161)cost account 成本帐户 ]BfJ~+ N
C (162)cost accounting 成本会计 Pp`[E/
qj4
C (163)cost accounting manual 成本手册 a2B9
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C (164)cost accounts calendar 成本报表的日历时间 ex8}./mjJ
C (165)cost adjustment 成本调整 (;(2n;i[M
C (166)cost allocation 成本分配 iO 7s zi
C (167)cost apportionment 成本分摊 qEfg-`*M
C (168)cost attribution 成本归属 smHQ'4x9
C (169)cost audit 成本审计 pI(
H7 (
C (170)cost behaviour 成本性态 [midNC +,
C (171)cost benefit analysis 成本效益分析 +<fT\Oq#
C (172)cost center 成本中心 ),5A&qT*
C (173)cost driver 成本动因