b^`AJK
h4fLl3%H
注会《审计》英语常用词汇 ~ eN8|SR
NvtM3
8v
yG*UK
1.audit 审计 4p) e}W*
2.attestation 鉴证 ~fz
uwz
3.credibility 可信赖程度 {<w
+3Va
4.audit of financial statements 财务报表审计 !0 Q8iW:
5.agreed-upon procedures 执行商定程序 o*ANi;1]&B
6.high levels of assurance 高水平保证 :#="
%
7.compilation 编制
?RD *1
8.reliability 可靠性 kJ=L2g>W<.
9.relevance 相关性 (U87}}/l
10.professional skepticism 职业谨慎 zW4O4b$T
11.objectivity 客观性 [cU,!={
12. professional competence 专业胜任能力 _zC (J
13.Senior/CPA-in-charge 项目经理 @qK<T
14.audit engagement letter 业务约定书 iRV;Fks
15.recurring audit 连续审计 Pg^h,2h
16.the client 委托人 0H
=
9@
17.change CPA 更换注册会计师 $V8vrT#:
18.the existing CPA 现任注册会计师 K]N~~*`%`
19.the successor CPA 后任注册会计师 e ^e$mtI
20.the preceding CPA前任注册会计师 +T
_ p8W+j
21.issue the audit report 出具审计报告 ;Gm>O7"|@
22.expert 专家 A['uD<4b
23.the board of directors 董事会 f\ "`7
24.knowledge of the entity‘ s business 了解被审计单位情况 ~v:#zU
25.assess material misstatement risks评估重大错报风险 R]b! $6Lt
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 f =_^>>.
27.a general knowledge of —— 初步了解―――的情况 2eok@1
28.a more knowledge of—— 进一步了解的情况 [}""@?
29.the prior year‘s working papers 以前年度工作底稿 izt^Wi|
30.minutes of meeting 会议纪要 ZTf_#eS$
31.business risks 经营风险 2mJ:c
32.appropriateness 适当性 rveVCTbC
33.accounting estimate 会计估计 !p%@Deu
34.management representations 管理层声明 t*+! n.p
35.going concern assumption 持续经营假设 I}:L]H{E
36.audit plan 审计计划 ha'qIT3&
37.significant audit areas 重点审计领域 kfpm=dKL
38.error 错误 1
Nk1MGV
39.fraud舞弊 Ysk,w,K
40.modified or additional procedures 修改或追加审计程序 t*z'
c
41.misappropriation of assets 侵占资产 mrnxI#6
42.transactions without substance 虚假交易 +G!v!(Ob+
43.unusual pressures 异常压力 :Kay$r0+
44.the suspected noncompliance 涉嫌存在违法行为 wr@GN8e`
45.materialiy 重要性 r%!FmS<
46.exceed the materiality level 超过重要性水平 #1l7FT?q
47.approach the materiality level 接近重要性水平 SL*DK.
48.an acceptably low level 可接受水平 ggCr-
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 u&3EPu
50.misstatements or omissions 错报或漏报 {(HxG4~
51.aggregate 总计 lV7IHX1P
52.subsequent events 期后事项 cHn;}l!I
53.adjust the financial statements 调整财务报表 T{ nQjYb?
54.perform additional audit procedures 实施追加的审计程序 Z}f^qc+
55.audit risk 审计风险 B/u*<k4
56.detection risk 检查风险 -M`D>
57.inappropriate audit opinion 不适当的审计意见 ,^+#M{Z
58.material misstatement 重大的错报 GEi
MmH?
59.tolerable misstatement 可容忍错报 )_pt*xo
60.the acceptable level of detection risk 可接受的检查风险 QJ M(UfHUD
61.assessed level of material misstatement risk 重大错报风险的评估水平 nh. b/\o
62.simall business 小规模企业 z[FI2jl
63.accounting system 会计系统 gN\*Y
64.test of control 控制测试 {fElto
65.walk-through test 穿行测试 0Q*-g}wXfS
66.communication 沟通 p[;8
67.flow chart 流程图 R8{e&nPE
68.reperformance of internal control 重新执行 <"NyC?b+G
69.audit evidence 审计证据 ^(m0M$Wk*
70.substantive procedures 实质性程序 .r6YrB@['
71.assertions 认定 DrV0V
.t,
72.esistence 存在 wV
%8v\
73.occurrence 发生 :D^Y?
74.completeness 完整性 ]g7HEB.Y
75.rights and obligations 权利和义务 )1BiEK`v
76.valuation and allocation 计价和分摊 xK=J.>h3
77.cutoff 截止
lSs^A@s
78.accuracy 准确性 ?V6 %>RU
79.classification 分类 '@S,V/jy0z
80.inspection 检查 |#:=\gugh
81.supervision of counting 监盘 mj,qQ=n;p
82.observation 观察 1O- E],
83.confirmation 函证 #
s,Y%
Bce
84.computation 计算 +Gp!cGaAm
85.analytical procedures 分析程序 /W? z0tk`
86.vouch 核对
B[Ix?V4yy
87.trace 追查 K#iK6)tS
88.audit sampling 审计抽样 +0dQORo
89.error 误差 Yo@m50s$
90.expected error 预期误差 f^ywW[dF
91.population 总体 +H?<}N*T
92.sampling risk 抽样风险 *+NZQjl'
93.non- sampling risk 非抽样风险 ;4R
=eI
94.sampling unit 抽样单位 <XY;fhnB
95.statistical sampling 统计抽样 3[,wMy"
96.tolerable error 可容忍误差 }^IwQm*i
97.the risk of under reliance 信赖不足风险 N!.kq4$.
98.the risk of over reliance 信赖过度风险 giQ{Xrj
99.the risk of incorrect rejection 误拒风险 }=xI3;7
100. the risk of incorrect acceptance 误受风险 s&Z35IM8|
101.working trial balance 试算平衡表 ;7wwY$PBH
102.index and cross-referencing 索引和交叉索引 Q
R|XV%$
103.cash receipt 现金收入 ,uKs>T^
104.cash disbursement 现金支出 kf}F}Ad:%
105.bank statement 银行对账单 fuQ4rt[i
106.bank reconciliation 银行存款余额调节表 )#)nBM
2\
107.balance sheet date 资产负债表日 <8g *O2
108.net realizable value 可变现净值 (0X,Qwx
109.storeroom 仓库 y @]8Ep
110.sale invoice 销售发票 9$:QLE+t
111.price list 价目表 mL8A2>Gig
112.positive confirmation request 积极式询证函 #?L(#a$k
113.negative confirmation request 消极式询证函 d.LOyO
114.purchase requisition 请购单 B#| Z`mZ
115.receiving report 验收报告 0>I]=M]@
116.gross margin 毛利 d'x<-l9
117.manufacturing overhead 制造费用 H-;&xzAI
118.material requisition 领料单 |E"Xavi>
119.inventory-taking 存货盘点 ',L{CQA?c
120.bond certificate 债券 cZCGnzy
121.stock certificate 股票 "sz.v<F0:s
122.audit report 审计报告 Y]D7i?3N
123.entity 被审计单位 Fl8w7LcF7
124.addressee of the audit report 审计报告的收件人 mOwWg
125.unqualified opinion 无保留意见 "
whO}
126.qualified opinion 保留意见 iMP*]K-O
127.disclaimer of opinion 无法表示意见 j|3g(_v4W
128.adverse opinion 否定意见 ;,Of\Efc|
g5lmUKlQ$0
A (1)ABC 作业基础成本计算 7}2sIf[I
A (2)absorbed overhead 已吸收制造费用 bd@*vu}?}
A (3)absorption costing 吸收成本计算 ?/o2#iJx
A (4)account 账户,报表 KK&<Vw|O\
A (5)accounting postulate 会计假设 V%X:1 8j
A (6)accounting series release 会计公告文件 2r PcNh9
A (7)accounting valuation 会计计价 Sb@{f<3E
A (8)account sale 承销清单 i6meY$l
A (9)accountability concept 经营责任概念 2LhfXBWf
A (10)accountancy 会计职业 R@)'Bs
A (11)accountant 会计师 Verbmeg&n
A (12)accounting 会计 VEFwqB1l
A (13)agency cost 代理成本 aF;]7i@
A (14)accounting bases 会计基础 z5|e\Z
A (15)accounting manual 会计手册 n"^/UQ|#j
A (16)accounting period 会计期间 I_"H
gx<
A (17)accounting policies 会计方针 oTplxF1
A (18)accounting rate of return 会计报酬率 PK:o}IWn~x
A (19)accounting reference date 会计参照日 %a)0?U
A (20)accounting reference period 会计参照期间 Q1O_CC}
A (21)accrual concept 应计概念 `:-@E2
A (22)accrual expenses 应计费用 l|R<F;|
A (23)acid test ration 速动比率(酸性测试比率) NB!'u)
lFD
A (24)acquisition 购置 vp )}/&/
A (25)acquisition accounting 收购会计 rL
!_&|
A (26)activity based accounting 作业基础成本计算 ain#_H
A (27)adjusting events 调整事项 . Ce&9l
A (28)administrative expenses 行政管理费 J1gEjd
A (29)advice note 发货通知 E3FW*UNg[y
A (30)amortization 摊销 .-O@UQx.I
A (31)analytical review 分析性检查 $'J6#Vs
A (32)annual equivalent cost 年度等量成本法 H|rX$P
A (33)annual report and accounts 年度报告和报表 avHD'zU}N
A (34)appraisal cost 检验成本 #
f|NM7
A (35)appropriation account 盈余分配账户 TQOg~lH
A (36)articles of association 公司章程细则 S|RpA'n
A (37)assets 资产 gW6G+
A (38)assets cover 资产保障 bo~{<U
T
A (39)asset value per share 每股资产价值 CN8@c!mB
A (40)associated company 联营公司 *MnG-\{j
A (41)attainable standard 可达标准 ]RJb;
tn:/pPap
A (42)attributable profit 可归属利润 !BvTJ-e)F
A (43)audit 审计 $ +
GFOO
A (44)audit report 审计报告 LEn=dU
A (45)auditing standards 审计准则 ) $l9xx[
A (46)authorized share capital 额定股本 HX /GLnY/X
A (47)available hours 可用小时 <y\
Z#z
A (48)avoidable costs 可避免成本 E.H,1 {
B (49)back-to-back loan 易币贷款 T~wZ
B (50)backflush accounting 倒退成本计算 E1{:z"
B (51)bad debts 坏帐 1a=9z'8V
B (52)bad debts ratio 坏帐比率 <.A C=4@V
B (53)bank charges 银行手续费 PcNfTB{
B (54)bank overdraft 银行透支 B:6sVJ
B (55)bank reconciliation 银行存款调节表 Bp$+ F/
B (56)bank statement 银行对账单 @o3R`ZgC]\
B (57)bankruptcy 破产 tz0Ttu=xH
B (58)basis of apportionment 分摊基础 dm/\uE'l
B (59)batch 批量 v0hfY
B (60)batch costing 分批成本计算 ?5r2j3mqgv
B (61)beta factor B(市场)风险因素 qj3bt_F!x
B (62)bill 账单 ~J. Fl[
B (63)bill of exchange 汇票 z|DA
_dG
B (64)bill of landing 提单 SILvqm
B (65)bill of materials 用料预计单 aG8D%i0
B (66)bill payable 应付票据 VhH]n yi7D
B (67)bill receivable 应收票据 3w<j:\i
B (68)bin card 存货记录卡 Z$#ZYD
B (69)bonus 红利 \yX !P1
B (70)book-keeping 薄记 ExOB P
B (71)Boston classification 波士顿分类 ]\D6;E8P-~
B (72)breakeven chart 保本图 YPff)0Nh
B (73)breakeven point 保本点 -'H+lrmv
B (74)breaking-down time 复位时间 wc+N
B (75)budget 预算 1{Alj27
B (76)budget center 预算中心 xv#j 593
B (77)budget cost allowance 预算成本折让 FbCZV3Y
B (78)budget manual 预算手册 SX?$H~A
B (79)budget period 预算期间 6JFDRsX>)?
B (80)budgetary control 预算控制 EY
x2IJ
B (81)budgeted capacity 预算生产能力 n;k97>m${x
B (82)burden 制造费用 ,m?UFRi
B (83)business center 经营中心 q* y9/HnI
B (84)business entity 营业个体 M9 2~iM
B (85)business unit 经营单位 n0_Az2
B (86)buy-out management 管理性购买产权 E_'n4@}Cx
B (87)by-product 副产品 SAll9W
4
C (88)called-up share capital 催缴股本 %oCjZ"ke
C (89)capacity 生产能力 !^w\$cw&
C (90)capacity ratios 生产能力比率 7f\^VG
C (91)capital 资本 Qqhb]<z
C (92)capital assets pricing model资本资产计价模式 > ^v8N
C (93)capital commitment 承诺资本 f`9rTc
C (94)capital employed 已运用的资本 b%!`fn-;
C (95)capital expenditure 资本支出 ;&^"q{m
C (96)capital expenditureauthorization 资本支出核准 uQ%HLL-W/
C (97)capital expenditure control 资本支出控制 @`y?\fWh
C (98)capital expenditure proposal资本支出申请 eRx[&-c
C (99)capital funding planning 资本基金筹集计划 i{FC1tVeL_
C (100)capital gain 资本收益 pTX'5
C (101)capital investment appraisal资本投资评估 !VJa$>,
C (102)capital maintenance 资本保全 t`1]U4s&I
C (103)capital resource planning 资本资源计划 4TQISu)
C (104)capital surplus 资本盈余 (z1%lZ}(
C (105)capital turnover 资本周转率 QUw5~n ;-
C (106)card 记录卡 U)/Ul>dY
C (107)cash 现金 T4}?w
C (108)cash account 现金账户 $9i5<16
C (109)cash book 现金账薄 tEX~72v
C (110)cash cow 金牛产品
1707
C (111)cash flow 现金流量 9MzkG87J
C (112)cash discounted 现金贴现 CG>2,pP,
C (113)cash flow budget 现金流量预算 8Y0<lfG
C (114)cash flow statement 现金流量表 'TN{8~Gt*
C (115)cash ledger 现金分类账 8}#Lo9:,d
C (116)cash limit 现金限额 S5
nw
C (117)CCA 现时成本会计 6-X?uaY)os
C (118)center 中心 x5 ~E'~_
C (119)changeover time 变更时间 bSmaE7
C (120)chartered entity 特许经济个体 "!/_
h >
C (121)cheque 支票 YTPmS\ H _
C (122)cheque register 支票登记薄 g+/U^JIc4l
C (123)coin analysis 零钱分类 2V"gqJHv
C (124)classification 分类 >hL'#;:f#
C (125)clock card 工时卡 ` dUiz5o'
C (126)code 代码 GK+\-U)v
C (127)commitment accounting 承诺确认会计 ^oB1 &G
C (128)common cost 共同成本 |M/
\'pOe
C (129)company limited byguarantee 有限担保责任公司 8Bt-
C (130)company limited shares 股份有限公司 JiLrwPex[
C (131)competitive position 竞争能力状况 :=7 '
1H
C (132)concept 概念 5'-9?-S"
C (133)conglomerate 跨行业企业 ulSTR f
C (134)consistency concept 一致性概念 tWOze, N
C (135)consolidated accounts 合并报表 =+=|{l?F
C (136)consolidation accounting 合并会计 kGq f@
I+
C (137)consortium 财团 h16Nr x
C (138)contingency plan 应急计划 # +]! u%n
C (139)contingent liabilities 或有负债 \q1%d.\X
C (140)continuous operation 连续生产 U`p<lxRgQ
C (141)contra 抵消 molowPI
C (142)contract cost 合同成本 ;<@O^_+
C (143)contract costing 合同成本计算 *B<I> <'G
C (144)contribution 贡献毛益 >`|uc
C (145)contribution centre 贡献中心 wP':B
AQ4U
C (146)contribution chart 贡献图 d1La7|43u
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 KdpJ[[Ug/
C (148)contribution to salesration 贡献毛益对销售比率 '^(v8lCu
C (149)control 控制 }o:sx/=u_
C (150)control account 控制帐户 1sLfjH hv
C (151)control limits 控制限度 cRr `r[t
C (152)controllability concept 可控制概念 :tG".z
C (153)controllable cost 可控制成本 ;Hr@0f
C (154)conversion cost 加工成本 #=#$b _6*
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 CPeK0(7Zh
C (156)corporate appraisal 公司评估 *dTf(J
C (157)corporate planning 公司计划 wSyu^KDz
C (158)corporate social reporting 公司社会报告 0i`Zy!
C (159)corporation 股份公司 $K fk=@
C (160)cost 成本 R.`J"J0/~
C (161)cost account 成本帐户 ~2}ICU5
C (162)cost accounting 成本会计 #R~NR8(z
C (163)cost accounting manual 成本手册 :|Nbk58
C (164)cost accounts calendar 成本报表的日历时间 ^Jc0c)*
C (165)cost adjustment 成本调整 h#ot)m|I
C (166)cost allocation 成本分配 3 v$4LY
C (167)cost apportionment 成本分摊 km^+
mK
C (168)cost attribution 成本归属 ,VsCRp
C (169)cost audit 成本审计 BD#;3?|
C (170)cost behaviour 成本性态 0U*"OSpF
C (171)cost benefit analysis 成本效益分析 [te7uZv-
C (172)cost center 成本中心 ^!Jm/-
C (173)cost driver 成本动因