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注会《审计》英语常用词汇 va"bw!zXo*
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1.audit 审计 Bq-}BN?pz
2.attestation 鉴证 CFoR!r:X
3.credibility 可信赖程度 G2sj<F=AV
4.audit of financial statements 财务报表审计 `Hu2a]e9
5.agreed-upon procedures 执行商定程序 nYBa+>3BDf
6.high levels of assurance 高水平保证 ~g@}A
7.compilation 编制 5Z:qU{[
8.reliability 可靠性 C/9]TkX}q
9.relevance 相关性 v@J[qpX
10.professional skepticism 职业谨慎 i{Du6j^j
11.objectivity 客观性 6y^GMlsI
12. professional competence 专业胜任能力 [;~"ctf{
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 Jm 0.\[J
15.recurring audit 连续审计 lO 0}
16.the client 委托人 >V\^oh)t]t
17.change CPA 更换注册会计师 <qI!Dj{
18.the existing CPA 现任注册会计师 H%}/O;C
19.the successor CPA 后任注册会计师 `9T5Dem|#
20.the preceding CPA前任注册会计师 PY+4OZ$
21.issue the audit report 出具审计报告 e3[Q6d&|
22.expert 专家 2,|;qFJY-@
23.the board of directors 董事会 5IF$M2j
24.knowledge of the entity‘ s business 了解被审计单位情况 bg)}-]u]
25.assess material misstatement risks评估重大错报风险 p|BoEITL
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 .t&G^i'n
27.a general knowledge of —— 初步了解―――的情况 OpK_?XG
28.a more knowledge of—— 进一步了解的情况 T)ISDK4>S"
29.the prior year‘s working papers 以前年度工作底稿 V"} Jsr
30.minutes of meeting 会议纪要 &$l#0?Kc^
31.business risks 经营风险 F'B0\v=
32.appropriateness 适当性 9}4~3_gv;M
33.accounting estimate 会计估计 ~zWLqnS}
34.management representations 管理层声明 6mgLeeY
35.going concern assumption 持续经营假设 M0KU}h
36.audit plan 审计计划 @*|T(068&
37.significant audit areas 重点审计领域 ,^DP
38.error 错误 1i)3!fH0:
39.fraud舞弊 1Lp; LY"_
40.modified or additional procedures 修改或追加审计程序 [Q/kNK
41.misappropriation of assets 侵占资产 _,d<9 Y)
42.transactions without substance 虚假交易 C46jVl
43.unusual pressures 异常压力 ~mMTfC~9
44.the suspected noncompliance 涉嫌存在违法行为 2.
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45.materialiy 重要性 OkCAvRg
46.exceed the materiality level 超过重要性水平 #5{BxX&\
47.approach the materiality level 接近重要性水平 L1y71+iqU
48.an acceptably low level 可接受水平 $2-_j)+
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 V\l@_%D[(v
50.misstatements or omissions 错报或漏报 sc6NON#
51.aggregate 总计 H
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52.subsequent events 期后事项 Mq'm
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53.adjust the financial statements 调整财务报表 {OOn7=
54.perform additional audit procedures 实施追加的审计程序 A(cR/$fn6
55.audit risk 审计风险 #l7v|)9v
56.detection risk 检查风险 |
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57.inappropriate audit opinion 不适当的审计意见 >[~7fxjK-
58.material misstatement 重大的错报 .*.eY?,V
59.tolerable misstatement 可容忍错报 uv^x
60.the acceptable level of detection risk 可接受的检查风险 f$vTD ak
61.assessed level of material misstatement risk 重大错报风险的评估水平 25@@-2h @
62.simall business 小规模企业 qV/>d',
63.accounting system 会计系统 1i'y0]f
64.test of control 控制测试 ZE~zs~z|
65.walk-through test 穿行测试 #3'M>SaoH
66.communication 沟通 *JQ*$$5
67.flow chart 流程图 $J&c1
68.reperformance of internal control 重新执行 Gzg3{fXl
69.audit evidence 审计证据 NSH4 @x
70.substantive procedures 实质性程序 LhM$!o?W
71.assertions 认定 ~P;A
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72.esistence 存在 ;K%/sIIke
73.occurrence 发生 =2ED
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74.completeness 完整性 P|]r*1^5
75.rights and obligations 权利和义务 ik;F@kdm`
76.valuation and allocation 计价和分摊 ~!cxRd5;F
77.cutoff 截止 3JkdP h
78.accuracy 准确性 a6 0rJ#GD
79.classification 分类 aq
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80.inspection 检查 =
81.supervision of counting 监盘 \<09.q<8
82.observation 观察 {IaDZ/XS6
83.confirmation 函证 @qj]`}Gx'
84.computation 计算
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85.analytical procedures 分析程序 Jmi,;Af'/
86.vouch 核对 !\9^|Ef?
87.trace 追查 Au}l^&,zN
88.audit sampling 审计抽样 j0V/\Ep)T<
89.error 误差 s(J>yd=
90.expected error 预期误差 0Oc?:R'$
91.population 总体 b78~{ht`
92.sampling risk 抽样风险 G -+!h4p
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 :."oWqb)
95.statistical sampling 统计抽样 Q~VM.G
96.tolerable error 可容忍误差 W I MBwmg
97.the risk of under reliance 信赖不足风险 o[fg:/5)
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98.the risk of over reliance 信赖过度风险 1 <+
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99.the risk of incorrect rejection 误拒风险 't0M+_J
100. the risk of incorrect acceptance 误受风险 +@?'dw
101.working trial balance 试算平衡表 #8yo9g6
102.index and cross-referencing 索引和交叉索引 lG%697P
103.cash receipt 现金收入 T<?kH
104.cash disbursement 现金支出 o ]
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105.bank statement 银行对账单 {uoF5|O6K
106.bank reconciliation 银行存款余额调节表 1
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107.balance sheet date 资产负债表日 w}zmcO:x
108.net realizable value 可变现净值 lv'WRS'}
109.storeroom 仓库 Jou*
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110.sale invoice 销售发票 MGt>:&s(]
111.price list 价目表 UeLO `Ug0;
112.positive confirmation request 积极式询证函 ^87 9sI
113.negative confirmation request 消极式询证函 4gsQ:3
114.purchase requisition 请购单 t"q'"FX
115.receiving report 验收报告 V-n{=
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116.gross margin 毛利 3?I!
117.manufacturing overhead 制造费用 UU MB"3e
118.material requisition 领料单 "wTCO1
119.inventory-taking 存货盘点 `Hlf.>b1
120.bond certificate 债券 hpb|| V
121.stock certificate 股票 /Xb4'Qj
122.audit report 审计报告 /bB4ec8!
123.entity 被审计单位 ( I#6!Yt9J
124.addressee of the audit report 审计报告的收件人 Ui`{U
125.unqualified opinion 无保留意见 }6/M5zF3
126.qualified opinion 保留意见 'ET];iZ2
127.disclaimer of opinion 无法表示意见 Q47R`"
128.adverse opinion 否定意见 #X?[")R
h72/03!
A (1)ABC 作业基础成本计算 1BU97!
A (2)absorbed overhead 已吸收制造费用 jTIG#J)
A (3)absorption costing 吸收成本计算 =2Yt[8';
A (4)account 账户,报表 iC=>wrqY>
A (5)accounting postulate 会计假设 ,.>9$( s
A (6)accounting series release 会计公告文件 X~0-W Bz
A (7)accounting valuation 会计计价 )Ak#1w&q
A (8)account sale 承销清单 wTU$jd1;+
A (9)accountability concept 经营责任概念 #NYnZ^6e
A (10)accountancy 会计职业 T :d+Qz\
A (11)accountant 会计师 u@ #%
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A (12)accounting 会计 \2 N;VE
A (13)agency cost 代理成本 9]oT/ooM
A (14)accounting bases 会计基础 e,_Sj(R8
A (15)accounting manual 会计手册 {/,(F^T>2
A (16)accounting period 会计期间 +u0of^}=
A (17)accounting policies 会计方针 [1P_^.Htr
A (18)accounting rate of return 会计报酬率 XNJZ~Mowb
A (19)accounting reference date 会计参照日 VPYLDg.'
A (20)accounting reference period 会计参照期间 w
a(Y[]V
A (21)accrual concept 应计概念 1bCE~,tD
A (22)accrual expenses 应计费用 \EVT*v=}/
A (23)acid test ration 速动比率(酸性测试比率) B #%QY\<X
A (24)acquisition 购置 N wk
A (25)acquisition accounting 收购会计 bXF8V
A (26)activity based accounting 作业基础成本计算 >j hcSvM6
A (27)adjusting events 调整事项 .eD&UQ
A (28)administrative expenses 行政管理费 '`k7l7I[@
A (29)advice note 发货通知 v.Bwg7R3
A (30)amortization 摊销 ]A%3\)r
A (31)analytical review 分析性检查 zMbFh_dcq
A (32)annual equivalent cost 年度等量成本法 J4::.r
A (33)annual report and accounts 年度报告和报表 xz!0BG
A (34)appraisal cost 检验成本 pxTtV g.
A (35)appropriation account 盈余分配账户 KJec/qca
A (36)articles of association 公司章程细则 81{8F
A (37)assets 资产 Twa(RjB<
A (38)assets cover 资产保障 l+"p$iZs
A (39)asset value per share 每股资产价值 p7Wt(A
A (40)associated company 联营公司 6GunEYK!N8
A (41)attainable standard 可达标准 P ljPhAce
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A (42)attributable profit 可归属利润 @e3+Gs
A (43)audit 审计 2{b/*w
A (44)audit report 审计报告 M^
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A (45)auditing standards 审计准则 ?m]vk|>
A (46)authorized share capital 额定股本 SqPqL<,e
A (47)available hours 可用小时 5WHz_'c
A (48)avoidable costs 可避免成本 ~O\A 0e
B (49)back-to-back loan 易币贷款 gPk,nB
B (50)backflush accounting 倒退成本计算 % akW43cE
B (51)bad debts 坏帐 _F6<ba}o3
B (52)bad debts ratio 坏帐比率 hb3:,c(
B (53)bank charges 银行手续费 U,i_}O3Q
B (54)bank overdraft 银行透支 #17 &rizl
B (55)bank reconciliation 银行存款调节表 #wIWh^^ Zy
B (56)bank statement 银行对账单 l}L8
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B (57)bankruptcy 破产 ,M3hE/rb/
B (58)basis of apportionment 分摊基础 (dSYb&]
B (59)batch 批量 tJ;qZyy(
B (60)batch costing 分批成本计算 >B0AJW/u
B (61)beta factor B(市场)风险因素 (2H
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B (62)bill 账单 lg-_[!4Z
B (63)bill of exchange 汇票 Nq`;\E.M
B (64)bill of landing 提单 HC$%"peN1b
B (65)bill of materials 用料预计单 1}wDc$O
B (66)bill payable 应付票据
N=1ue`i
B (67)bill receivable 应收票据 gW~T{+f
B (68)bin card 存货记录卡 vEg%ivj3
B (69)bonus 红利 s oY\6mHio
B (70)book-keeping 薄记 Hj{.{V
B (71)Boston classification 波士顿分类 0(-4"u>?
B (72)breakeven chart 保本图
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B (73)breakeven point 保本点 [oU\l+t
B (74)breaking-down time 复位时间 NuR7pjNMZ
B (75)budget 预算 ~
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B (76)budget center 预算中心 O
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B (77)budget cost allowance 预算成本折让 S~aWun
B (78)budget manual 预算手册
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B (79)budget period 预算期间 4u}Cki,vOK
B (80)budgetary control 预算控制 Vt}QPNt
B (81)budgeted capacity 预算生产能力 % vUU
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B (82)burden 制造费用 zz
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B (83)business center 经营中心 o:QL%J{[
B (84)business entity 营业个体 3F|p8zPS
B (85)business unit 经营单位 oIick
B (86)buy-out management 管理性购买产权 jXA/G%:[
B (87)by-product 副产品 D{B?2}X
C (88)called-up share capital 催缴股本 *`+zf7-f
C (89)capacity 生产能力 G"FO%3&|
C (90)capacity ratios 生产能力比率 %9>w|%+;U+
C (91)capital 资本 ,A` |jF
C (92)capital assets pricing model资本资产计价模式 j<(E%KN3
C (93)capital commitment 承诺资本 fU|v[
C (94)capital employed 已运用的资本 a
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C (95)capital expenditure 资本支出 e&
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C (96)capital expenditureauthorization 资本支出核准 Py
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C (97)capital expenditure control 资本支出控制 hb;Cp
A
C (98)capital expenditure proposal资本支出申请 ]F+|C
C (99)capital funding planning 资本基金筹集计划 b+qd'
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C (100)capital gain 资本收益 Am*IC?@tq
C (101)capital investment appraisal资本投资评估 o+.L@3RT4
C (102)capital maintenance 资本保全 +w]#26`d
C (103)capital resource planning 资本资源计划 tR>zB
h_b
C (104)capital surplus 资本盈余 p48enH8CO
C (105)capital turnover 资本周转率 Y_[7q<L
C (106)card 记录卡 H};1>G4
C (107)cash 现金 >)M1X?HI5
C (108)cash account 现金账户 E\/[hT
C (109)cash book 现金账薄 \|S%zX
C (110)cash cow 金牛产品 q{&c?l*2
C (111)cash flow 现金流量 ~o_JZ:
C (112)cash discounted 现金贴现 2ul
8]=
C (113)cash flow budget 现金流量预算 4q] 6[/
C (114)cash flow statement 现金流量表 1@OpvO5
C (115)cash ledger 现金分类账 `$> Y
C (116)cash limit 现金限额 QtnNc!
,n
C (117)CCA 现时成本会计 'EIe5Op
C (118)center 中心 Q$5t~*$`
C (119)changeover time 变更时间 ljK?2z>
C (120)chartered entity 特许经济个体 qj_0
td$
C (121)cheque 支票 eAW)|=2
C (122)cheque register 支票登记薄 OS#aYER~/
C (123)coin analysis 零钱分类 %}TJr]'F
C (124)classification 分类 a^l)vh{+
C (125)clock card 工时卡 FcM)v"bF&]
C (126)code 代码 =i vlS
C (127)commitment accounting 承诺确认会计
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C (128)common cost 共同成本 ^Saf
z8-3o
C (129)company limited byguarantee 有限担保责任公司 CqEbQ>?
C (130)company limited shares 股份有限公司 3]vVuQK .
C (131)competitive position 竞争能力状况 Rr
[_t FM
C (132)concept 概念 ~B{08%|oK
C (133)conglomerate 跨行业企业 m?Y-1!E0
C (134)consistency concept 一致性概念 e;XRH<LhAU
C (135)consolidated accounts 合并报表 3=n6NTL
C (136)consolidation accounting 合并会计 ;7s^slVzF
C (137)consortium 财团 c#{
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C (138)contingency plan 应急计划 "T=j\/Q
C (139)contingent liabilities 或有负债 15jQ87)
C (140)continuous operation 连续生产 v K{2
C (141)contra 抵消 @H`jDaB9
C (142)contract cost 合同成本 |*t 2IVwX
C (143)contract costing 合同成本计算 M#4;y,n<k
C (144)contribution 贡献毛益 2z
!05]B%
C (145)contribution centre 贡献中心 dUa>XkPa\2
C (146)contribution chart 贡献图 yJ!26
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 :N<Qk
C (148)contribution to salesration 贡献毛益对销售比率 ~v(c9I)
C (149)control 控制 X(/fE?%;
C (150)control account 控制帐户 K@=
u F1?
C (151)control limits 控制限度 82,^Pu
C (152)controllability concept 可控制概念 ;MGm,F,o
C (153)controllable cost 可控制成本 b|AjB: G
C (154)conversion cost 加工成本 >/\T
G8t,f
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 T`@brL
C (156)corporate appraisal 公司评估
.iR<5.
C (157)corporate planning 公司计划 +/celp
C (158)corporate social reporting 公司社会报告 cz IEkm
C (159)corporation 股份公司 h^rG5Q
C (160)cost 成本 ykbfK$jz
C (161)cost account 成本帐户 kkZ}&OXS;
C (162)cost accounting 成本会计 -Wa<}Tz
C (163)cost accounting manual 成本手册
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C (164)cost accounts calendar 成本报表的日历时间 :2xGfy??
C (165)cost adjustment 成本调整 =SmU;t>t/
C (166)cost allocation 成本分配 jo&j<3i
C (167)cost apportionment 成本分摊 f4pIF"U9>
C (168)cost attribution 成本归属 K\Wkoi5
C (169)cost audit 成本审计 h7Kzq{$
C (170)cost behaviour 成本性态 Dw.J2>uj
C (171)cost benefit analysis 成本效益分析 cKI9#t_
C (172)cost center 成本中心 194)QeoFw
C (173)cost driver 成本动因