qD ?`Yd
isd-b]@:Lc
注会《审计》英语常用词汇 dH;2OWM
uOeal^uS
wB[f%mHs
1.audit 审计 cPuXye
2.attestation 鉴证 1<73uR&b%
3.credibility 可信赖程度 pKy4***I3
4.audit of financial statements 财务报表审计 K&`1{,
5.agreed-upon procedures 执行商定程序 ^ex\S8j
6.high levels of assurance 高水平保证 :,aY|2si
7.compilation 编制 o}114X4q;
8.reliability 可靠性 ty.$H24
9.relevance 相关性 \q1tT!]
10.professional skepticism 职业谨慎 MkoK(m{7
11.objectivity 客观性 O_a^|ln&
12. professional competence 专业胜任能力 WIf.;B)L
13.Senior/CPA-in-charge 项目经理 2<I=xWwFA
14.audit engagement letter 业务约定书 Rh|9F yN
15.recurring audit 连续审计 :tU^
16.the client 委托人 lMGO4U[z
17.change CPA 更换注册会计师 5X)M)"rq;V
18.the existing CPA 现任注册会计师 Dk^AnMx%_
19.the successor CPA 后任注册会计师 2I }p X9
20.the preceding CPA前任注册会计师 A8vd@0
21.issue the audit report 出具审计报告 S\8v)|Pr
22.expert 专家 X\P%C
23.the board of directors 董事会 ,GYQ,9:
24.knowledge of the entity‘ s business 了解被审计单位情况 !Z:XSF[T
25.assess material misstatement risks评估重大错报风险 Lo!hyQ)
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 3;BI
wb_
27.a general knowledge of —— 初步了解―――的情况 ftxL-7y
%
28.a more knowledge of—— 进一步了解的情况 ,.QJS6Yv
29.the prior year‘s working papers 以前年度工作底稿 yj&GJuNb~
30.minutes of meeting 会议纪要 U _5`
31.business risks 经营风险 `_OrBu[
32.appropriateness 适当性 "Esl I
33.accounting estimate 会计估计 u7hu8U=
34.management representations 管理层声明 .yZLC%}
35.going concern assumption 持续经营假设 .A<Hk1(-)
36.audit plan 审计计划 mYgfGPF`
37.significant audit areas 重点审计领域 0<\|D^m=&h
38.error 错误 3 Vc}Q'&Y
39.fraud舞弊 0d_)C>gcF
40.modified or additional procedures 修改或追加审计程序 ~#3{5*
M
41.misappropriation of assets 侵占资产 MIIl+
42.transactions without substance 虚假交易 C(G.yd
43.unusual pressures 异常压力 JpfA+r
44.the suspected noncompliance 涉嫌存在违法行为 BjvQ6M{Y"+
45.materialiy 重要性 1 6zxPSTr}
46.exceed the materiality level 超过重要性水平 M<w.q|P
47.approach the materiality level 接近重要性水平 +zMPkbP6
48.an acceptably low level 可接受水平 |z=`Ur@)
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 /#Aw7F$Ey
50.misstatements or omissions 错报或漏报 (46'#E z[F
51.aggregate 总计 ?^%[*OCCC!
52.subsequent events 期后事项 NLMvi!5w,
53.adjust the financial statements 调整财务报表 +ausm!~6
54.perform additional audit procedures 实施追加的审计程序 /fp8tL2Y
55.audit risk 审计风险 imYfRi=$
56.detection risk 检查风险 H:~p5t
57.inappropriate audit opinion 不适当的审计意见 -`k>(\Q<d
58.material misstatement 重大的错报 F0U %m
59.tolerable misstatement 可容忍错报 M[mYG _{J
60.the acceptable level of detection risk 可接受的检查风险 )_jboaNzwI
61.assessed level of material misstatement risk 重大错报风险的评估水平 OX;(Mg|
62.simall business 小规模企业 Dz~0(
63.accounting system 会计系统 NlEyT9
64.test of control 控制测试 OOSf<I*>
65.walk-through test 穿行测试 -iDs:J4Iq
66.communication 沟通 ZTzec zXpQ
67.flow chart 流程图 ~][~aEat;V
68.reperformance of internal control 重新执行 =IMmtOvJ
69.audit evidence 审计证据 kzZgNv#G;
70.substantive procedures 实质性程序 ]XEyG7D
71.assertions 认定 lz0-5z+\
72.esistence 存在 Zmyq6.1q~
73.occurrence 发生 =Q_1Mr4O
74.completeness 完整性 ':4<[Vk
75.rights and obligations 权利和义务
Pw<?Dw]m
76.valuation and allocation 计价和分摊 {S=<(A@
77.cutoff 截止 D",L.
78.accuracy 准确性 ;-u]@35
79.classification 分类 d%P2V>P
80.inspection 检查 oWY3dc
81.supervision of counting 监盘 #,#_"
82.observation 观察 Z{^!z
83.confirmation 函证 #7 O7O~
84.computation 计算 $\P/
%eP
85.analytical procedures 分析程序 bPOPoq1#
86.vouch 核对 daKZ*B|
87.trace 追查 s=jmvvs_V}
88.audit sampling 审计抽样 #g6 _)B=S
89.error 误差 X
<xM '
90.expected error 预期误差 yf:0u_&]
91.population 总体 XE2Un1i}j1
92.sampling risk 抽样风险
i`sZP
#h
93.non- sampling risk 非抽样风险 ompr})c
94.sampling unit 抽样单位 ~%*l>GkP*
95.statistical sampling 统计抽样 N9/k`ZGC
96.tolerable error 可容忍误差 %6cr4}Zm}
97.the risk of under reliance 信赖不足风险 jo"nK,r
98.the risk of over reliance 信赖过度风险 l\{Qnb(
99.the risk of incorrect rejection 误拒风险 w]gLd
100. the risk of incorrect acceptance 误受风险 RDbNC v#
101.working trial balance 试算平衡表 nr]=O`Mvh
102.index and cross-referencing 索引和交叉索引 2@a'n@-
103.cash receipt 现金收入 )isS^O$qH
104.cash disbursement 现金支出 HAO-|=c4
105.bank statement 银行对账单 c/K#W$ l
106.bank reconciliation 银行存款余额调节表 fh =R
107.balance sheet date 资产负债表日 {Ycgq%1>]
108.net realizable value 可变现净值 F[\T'{
109.storeroom 仓库 #eKKH]J/
110.sale invoice 销售发票 MlWKfe<
111.price list 价目表 OG<*&V
112.positive confirmation request 积极式询证函 ']2Vf]dB
113.negative confirmation request 消极式询证函 X]}ai5
114.purchase requisition 请购单 <o()14
115.receiving report 验收报告 3/v
tx9D
116.gross margin 毛利 ODu/B'*
117.manufacturing overhead 制造费用 0t!Z
MH
118.material requisition 领料单 rmw}Ui"
119.inventory-taking 存货盘点 'n7|fjX?Y
120.bond certificate 债券 =M
8Mt/P
121.stock certificate 股票 E4Q`)6]0
122.audit report 审计报告 mdL T7
123.entity 被审计单位 k`>qb8,
124.addressee of the audit report 审计报告的收件人 zk$h71<{.
125.unqualified opinion 无保留意见 yam'LF
126.qualified opinion 保留意见
$Z&6
127.disclaimer of opinion 无法表示意见 BMAWjE
r
128.adverse opinion 否定意见 waC i9
2f:h z
A (1)ABC 作业基础成本计算 :c]y/lQmV
A (2)absorbed overhead 已吸收制造费用 Eo$l-Hl5=
A (3)absorption costing 吸收成本计算 1R-0b{w[
A (4)account 账户,报表 Y_*KAr'{P
A (5)accounting postulate 会计假设 z&!o1u
q
A (6)accounting series release 会计公告文件 53uptQ{
A (7)accounting valuation 会计计价 z]g#2xD2
A (8)account sale 承销清单
[
uqr
A (9)accountability concept 经营责任概念 FsUH/Y
y
A (10)accountancy 会计职业 '(r?($s
A (11)accountant 会计师 tz65Tn_M
A (12)accounting 会计 >%6j -:S
A (13)agency cost 代理成本 ("A45\5
A (14)accounting bases 会计基础 L`M{bRl+1
A (15)accounting manual 会计手册 im<!JMI
A (16)accounting period 会计期间 suQ`a_zJ
A (17)accounting policies 会计方针 C,;<SV2#
A (18)accounting rate of return 会计报酬率 \Yp"D7:Qi
A (19)accounting reference date 会计参照日 +
q2\3REzx
A (20)accounting reference period 会计参照期间 J-=fy^S5
A (21)accrual concept 应计概念 Y]R=z*i%
A (22)accrual expenses 应计费用 LL:N/1ysG
A (23)acid test ration 速动比率(酸性测试比率) nS$4[!0
A (24)acquisition 购置 CNuE9|W(vI
A (25)acquisition accounting 收购会计 dT1UYG}>j
A (26)activity based accounting 作业基础成本计算 )`k+Oyvi<
A (27)adjusting events 调整事项 Nc6y]eGz
A (28)administrative expenses 行政管理费 n"iaE
A (29)advice note 发货通知 dG3?(}p+
A (30)amortization 摊销 MeV4s%*O+
A (31)analytical review 分析性检查 ^38kxwh
A (32)annual equivalent cost 年度等量成本法 n}%_H4t
A (33)annual report and accounts 年度报告和报表 r_ 9"^Er
A (34)appraisal cost 检验成本 !b K;/)
A (35)appropriation account 盈余分配账户 kdA]gpdw
A (36)articles of association 公司章程细则 mMZ=9 ?m
A (37)assets 资产 +7"UF)
~k
A (38)assets cover 资产保障 *
s1o?'e
A (39)asset value per share 每股资产价值 LUx'Dm"
A (40)associated company 联营公司 ZnbpIJ8cV
A (41)attainable standard 可达标准 j}h%,
7
9[E/^
A (42)attributable profit 可归属利润 |<]wM(GxE
A (43)audit 审计 t- //.
A (44)audit report 审计报告 ieEtC,U
A (45)auditing standards 审计准则 M(^IRI-
A (46)authorized share capital 额定股本 D_f:D^
A (47)available hours 可用小时 6(Cjak+~!
A (48)avoidable costs 可避免成本 M;-FW5O't
B (49)back-to-back loan 易币贷款 H6#SP~V
B (50)backflush accounting 倒退成本计算 ^y&2N
B (51)bad debts 坏帐 +ZwTi!W
B (52)bad debts ratio 坏帐比率 }sZy |dd
B (53)bank charges 银行手续费 >Y3zO 2Cr
B (54)bank overdraft 银行透支 1{xkAy0
B (55)bank reconciliation 银行存款调节表 &@&^k$du8q
B (56)bank statement 银行对账单 GO#eI]>/r
B (57)bankruptcy 破产 8r.MODZG/
B (58)basis of apportionment 分摊基础 jN+2+P%OL
B (59)batch 批量 p{V(! v|
B (60)batch costing 分批成本计算 [di&N!Ao
B (61)beta factor B(市场)风险因素 fK4O
N'[R:
B (62)bill 账单 Zg])uM]\2i
B (63)bill of exchange 汇票 .}tpEvAw}
B (64)bill of landing 提单 C5^N)-]"
B (65)bill of materials 用料预计单 -fz( ]d
B (66)bill payable 应付票据 j;rxr1+w
B (67)bill receivable 应收票据 j]9,yi
B (68)bin card 存货记录卡 %
+$!ctn
B (69)bonus 红利 No/D"S#
B (70)book-keeping 薄记 sMw"C~XL
B (71)Boston classification 波士顿分类 s[*I210
B (72)breakeven chart 保本图 vinn|_s%
B (73)breakeven point 保本点 T6rjtq
B (74)breaking-down time 复位时间 DVbY
B (75)budget 预算 wlX
K2D
B (76)budget center 预算中心 j62oA$z
B (77)budget cost allowance 预算成本折让 H%Sx*|
B (78)budget manual 预算手册 +m6acu)N.
B (79)budget period 预算期间 H!g9~a
B (80)budgetary control 预算控制 6[1l
K8o
B (81)budgeted capacity 预算生产能力 h3-dJgb
B (82)burden 制造费用 qQ<7+z<4KP
B (83)business center 经营中心 !:dhK
B (84)business entity 营业个体 4vPKDd
B (85)business unit 经营单位 'P >h2^z
B (86)buy-out management 管理性购买产权 Q"{Q]IT
B (87)by-product 副产品 fPsUIlI/A
C (88)called-up share capital 催缴股本 '~Gk{'Nx"
C (89)capacity 生产能力 cNRe >
C (90)capacity ratios 生产能力比率 yi1V \8DC
C (91)capital 资本 V^p XbDRl
C (92)capital assets pricing model资本资产计价模式 w259':
C (93)capital commitment 承诺资本 (@u"
C (94)capital employed 已运用的资本 Q|J$R
C (95)capital expenditure 资本支出 0Fm,F&12
C (96)capital expenditureauthorization 资本支出核准 +q4AK<y-
C (97)capital expenditure control 资本支出控制 naKB2y]l
C (98)capital expenditure proposal资本支出申请 &8wluOs/5
C (99)capital funding planning 资本基金筹集计划 ^c]lEo
C (100)capital gain 资本收益 IGtqY8
C (101)capital investment appraisal资本投资评估 o5 eFLJ6
C (102)capital maintenance 资本保全 v/lQ5R1
C (103)capital resource planning 资本资源计划 -J=N
C (104)capital surplus 资本盈余 !NFP=m1
C (105)capital turnover 资本周转率 u9%)_Q!14
C (106)card 记录卡 VjVL/SO/
C (107)cash 现金 Kzd)Z
fnD0
C (108)cash account 现金账户 5hbQUF
,Q
C (109)cash book 现金账薄 b}#ay2AR
C (110)cash cow 金牛产品 .!hB tR
C (111)cash flow 现金流量 gkyv[
C (112)cash discounted 现金贴现 KUqD<Jj?
C (113)cash flow budget 现金流量预算 *z
A1 NH5
C (114)cash flow statement 现金流量表 7 V+
rQ
C (115)cash ledger 现金分类账 }PDNW
C (116)cash limit 现金限额 ^d2bl,1
C (117)CCA 现时成本会计 c*g(R.!
C (118)center 中心 {s=$.Kg
C (119)changeover time 变更时间 b}[W[J}`
C (120)chartered entity 特许经济个体 )'RLK4l
C (121)cheque 支票 `_;VD?")*l
C (122)cheque register 支票登记薄 Wh)QCp0|n
C (123)coin analysis 零钱分类 u&>o1!c*P
C (124)classification 分类 Rz!E=1Y$
C (125)clock card 工时卡 MyOdWD&7
C (126)code 代码 >#RXYDd
C (127)commitment accounting 承诺确认会计 ci^+T *
C (128)common cost 共同成本 (Js'(tBhiU
C (129)company limited byguarantee 有限担保责任公司 hfGA7P"
C (130)company limited shares 股份有限公司 8L?35[]e
C (131)competitive position 竞争能力状况 In)#`E` g.
C (132)concept 概念 TY=BP!s
C (133)conglomerate 跨行业企业 ;TK:D=p4
C (134)consistency concept 一致性概念 0FHX
C (135)consolidated accounts 合并报表 IdlW[h3`[
C (136)consolidation accounting 合并会计 ^L;`F
C (137)consortium 财团 uSs~P%@6|
C (138)contingency plan 应急计划 vTD`Ja#h
C (139)contingent liabilities 或有负债 .s_wP
C (140)continuous operation 连续生产 u=I>DEe@c
C (141)contra 抵消 dOFxzk,g&R
C (142)contract cost 合同成本 m.MOn3n]
C (143)contract costing 合同成本计算 V$wf;v0d(
C (144)contribution 贡献毛益 mb*L'y2r
C (145)contribution centre 贡献中心 rBP!RSl1
C (146)contribution chart 贡献图 @Zs}8YhC
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 l|fOi A*K
C (148)contribution to salesration 贡献毛益对销售比率 ~<pGiW'w5
C (149)control 控制 AR?J[e
C (150)control account 控制帐户 <dzE5]%\
C (151)control limits 控制限度 >sP-)ZeuU[
C (152)controllability concept 可控制概念 4b8!LzKS
C (153)controllable cost 可控制成本 n2R{$^JxO
C (154)conversion cost 加工成本 Frt_X %
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 YXJjqH3
C (156)corporate appraisal 公司评估 <BQ4x.[
C (157)corporate planning 公司计划 aIk%$M at
C (158)corporate social reporting 公司社会报告 laqW
{sX^5
C (159)corporation 股份公司 -O_5OT4
C (160)cost 成本 LD WFc_
C (161)cost account 成本帐户 N`/6
By
C (162)cost accounting 成本会计 1dOVH7
C (163)cost accounting manual 成本手册 g[j"]~
C (164)cost accounts calendar 成本报表的日历时间 aU2O5 z&
C (165)cost adjustment 成本调整 c{j0A;XMS
C (166)cost allocation 成本分配 4.7ePbk[E
C (167)cost apportionment 成本分摊 NrTQ}_3)
C (168)cost attribution 成本归属 "!gd)^<e
C (169)cost audit 成本审计 PKu+
$
C (170)cost behaviour 成本性态 r9G<HKl
C (171)cost benefit analysis 成本效益分析 R{3f5**0
C (172)cost center 成本中心 |-I[{"6q$@
C (173)cost driver 成本动因