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注会《审计》英语常用词汇 8$Q`wRt(%
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1.audit 审计 U%{GLO
2.attestation 鉴证 A#uU]S
3.credibility 可信赖程度 urp|@WZ
4.audit of financial statements 财务报表审计 aCQtE,.
5.agreed-upon procedures 执行商定程序 +qxPUfN
6.high levels of assurance 高水平保证 ^Fk;t
7.compilation 编制 >nSsbhAe
8.reliability 可靠性 KaIKb=4L|
9.relevance 相关性
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10.professional skepticism 职业谨慎 [f6uwp
11.objectivity 客观性 5'lVh/
12. professional competence 专业胜任能力 GqFx^dY4*
13.Senior/CPA-in-charge 项目经理 U}v`~'K
14.audit engagement letter 业务约定书 bT,:eA
15.recurring audit 连续审计 @xG&K{j
16.the client 委托人 : }Jx
17.change CPA 更换注册会计师 *0WVrM06?
18.the existing CPA 现任注册会计师 K2m>D=w
19.the successor CPA 后任注册会计师 &\zYbGU
20.the preceding CPA前任注册会计师 jiI=tg;
21.issue the audit report 出具审计报告 I-v}
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22.expert 专家 EIi<g2pM(
23.the board of directors 董事会 [|\6AIoS
24.knowledge of the entity‘ s business 了解被审计单位情况 7KT*p&xm
25.assess material misstatement risks评估重大错报风险 ~z[`G#dU
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 {1GJ,['qL
27.a general knowledge of —— 初步了解―――的情况 {sTf4S\S
28.a more knowledge of—— 进一步了解的情况 Rq4;{a/j
29.the prior year‘s working papers 以前年度工作底稿 MB}nn&u#
30.minutes of meeting 会议纪要 yCX5
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31.business risks 经营风险 b#2)" V(
32.appropriateness 适当性 j KU2
33.accounting estimate 会计估计 j*=!M# D
34.management representations 管理层声明 dQX-s=XJ
35.going concern assumption 持续经营假设 d[9,J?'OQ
36.audit plan 审计计划 U }2@
37.significant audit areas 重点审计领域 kuY^o,u-1e
38.error 错误 OqGp|`
39.fraud舞弊 sA0Ho6
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 wG3L+[,
42.transactions without substance 虚假交易 UG1<Xfu|
43.unusual pressures 异常压力 z*3
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44.the suspected noncompliance 涉嫌存在违法行为 9#E *o~1
45.materialiy 重要性 ET*A0rt
46.exceed the materiality level 超过重要性水平 h yr
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47.approach the materiality level 接近重要性水平 $e^"Inhtqp
48.an acceptably low level 可接受水平 NP>v@jO
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ITPE2x
50.misstatements or omissions 错报或漏报 9~p;iiKGG
51.aggregate 总计 /08FV|tX)
52.subsequent events 期后事项 8)B
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53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 Y A.&ap
55.audit risk 审计风险 K'OG-fn;
56.detection risk 检查风险 (6%T~|a
57.inappropriate audit opinion 不适当的审计意见 LpH
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58.material misstatement 重大的错报 G/x6zdk
59.tolerable misstatement 可容忍错报 ODJ"3 J
60.the acceptable level of detection risk 可接受的检查风险 4+olyBht
61.assessed level of material misstatement risk 重大错报风险的评估水平 0 '&C5v'
62.simall business 小规模企业 tpI/Ibq
63.accounting system 会计系统 &oL"AJU
64.test of control 控制测试 y"?`MzcJ0
65.walk-through test 穿行测试 MmJM
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66.communication 沟通 lL}6IZ5sb
67.flow chart 流程图 Ff<cY%t
68.reperformance of internal control 重新执行 bR`5g
69.audit evidence 审计证据 Vjs2Yenx
70.substantive procedures 实质性程序 -e_fn&2,Y
71.assertions 认定 U$:^^Zt`B
72.esistence 存在 I0-1Hr
73.occurrence 发生 6v@Prw@.b
74.completeness 完整性 <Qq
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75.rights and obligations 权利和义务 ]36SF5<0r
76.valuation and allocation 计价和分摊 LP3#f{U
77.cutoff 截止 W3i<Unq
78.accuracy 准确性 4vg,g(qi<
79.classification 分类 aru2H6
80.inspection 检查 $.,PteYK
81.supervision of counting 监盘 lw=kTYbq
82.observation 观察 oKGH|iVEe
83.confirmation 函证 (o>N*?,}
84.computation 计算 &H_/`Z]Q
85.analytical procedures 分析程序 /cS8@)e4
86.vouch 核对 ]H`wE_2tu
87.trace 追查 V``|<`!gd
88.audit sampling 审计抽样 GTs,?t16/
89.error 误差 ;5X6`GlS#5
90.expected error 预期误差
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91.population 总体 74_?@Z(
92.sampling risk 抽样风险 -=-^rQx9
93.non- sampling risk 非抽样风险 l6zAMyau5
94.sampling unit 抽样单位 3P_.SF
95.statistical sampling 统计抽样 d /jx8(0
96.tolerable error 可容忍误差 TF%n1H-sF
97.the risk of under reliance 信赖不足风险 VnuG^)S
98.the risk of over reliance 信赖过度风险 Q-) ( s
99.the risk of incorrect rejection 误拒风险 $GoS?\G
100. the risk of incorrect acceptance 误受风险 c
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101.working trial balance 试算平衡表 |E13W
102.index and cross-referencing 索引和交叉索引 ]W3u~T*
103.cash receipt 现金收入 CI+)0=`<1B
104.cash disbursement 现金支出 e{6wFN
105.bank statement 银行对账单 =K@LEZZ'/<
106.bank reconciliation 银行存款余额调节表 E2Sj IR}
107.balance sheet date 资产负债表日 tFcQ.1
108.net realizable value 可变现净值 :b9#e g
109.storeroom 仓库 HX.K{!5
110.sale invoice 销售发票 \]
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111.price list 价目表 II^Rp],>
112.positive confirmation request 积极式询证函 MdX4Rp'
113.negative confirmation request 消极式询证函 ErN[maix#
114.purchase requisition 请购单 &"
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115.receiving report 验收报告 ZW M:Wj192
116.gross margin 毛利 R14&V1 tZ
117.manufacturing overhead 制造费用 <\*)YKjn/@
118.material requisition 领料单 {F_>cyR
119.inventory-taking 存货盘点 d{TcjZ
120.bond certificate 债券 CCpRQKb=
121.stock certificate 股票 fe\'N4
122.audit report 审计报告 ~vP_c(8f
123.entity 被审计单位 %n]jsdE^|
124.addressee of the audit report 审计报告的收件人 YBY;$&9
125.unqualified opinion 无保留意见 ~N/%R>(v
126.qualified opinion 保留意见 v~RxtTu
127.disclaimer of opinion 无法表示意见 Ob%iZ.D|3<
128.adverse opinion 否定意见 X6sZwb
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A (1)ABC 作业基础成本计算 Zn1((J7
A (2)absorbed overhead 已吸收制造费用 ^PdD-tY<
A (3)absorption costing 吸收成本计算 uWGp>;m eO
A (4)account 账户,报表 H!NGY]z*
A (5)accounting postulate 会计假设 E.yFCa
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A (6)accounting series release 会计公告文件 .}E<,T
A (7)accounting valuation 会计计价 `-nSH)GBM
A (8)account sale 承销清单 lBn<\Y!^
A (9)accountability concept 经营责任概念 ]V fp,"op
A (10)accountancy 会计职业 2w8YtM3+"z
A (11)accountant 会计师 ; 8VZsh
A (12)accounting 会计 oCwep^P(v
A (13)agency cost 代理成本 $_%
A (14)accounting bases 会计基础 r:xg#&"*
A (15)accounting manual 会计手册 @"cnPLh&
A (16)accounting period 会计期间 1`II%mf[
A (17)accounting policies 会计方针 JAW7Y:XB
A (18)accounting rate of return 会计报酬率
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A (19)accounting reference date 会计参照日 :wzbD,/M
A (20)accounting reference period 会计参照期间 B8cg[;e81
A (21)accrual concept 应计概念 GDj_+G;tO\
A (22)accrual expenses 应计费用 X:FyNUa
A (23)acid test ration 速动比率(酸性测试比率) m:EYOe,w
A (24)acquisition 购置 NgGpLdaC2v
A (25)acquisition accounting 收购会计 kPEU }Kv
A (26)activity based accounting 作业基础成本计算 cLp9|y0r
A (27)adjusting events 调整事项 GNG.N)q#C
A (28)administrative expenses 行政管理费 Q2|6W E
A (29)advice note 发货通知 Q#*qPgs
A (30)amortization 摊销 HVC|0}
A (31)analytical review 分析性检查 .>`7d=KT
A (32)annual equivalent cost 年度等量成本法 O[ans_8
A (33)annual report and accounts 年度报告和报表 uxrNkZia
A (34)appraisal cost 检验成本 T~>&m~} +
A (35)appropriation account 盈余分配账户 *nM.`7g*[
A (36)articles of association 公司章程细则 4J[bh
A (37)assets 资产 G4F~V't
A (38)assets cover 资产保障 }WQ:Rmi
A (39)asset value per share 每股资产价值 qztL M?iV
A (40)associated company 联营公司 d76C]R5L
A (41)attainable standard 可达标准 "|
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A (42)attributable profit 可归属利润 ^J?2[(
A (43)audit 审计 3e[k 9`
A (44)audit report 审计报告 /[3!kW
A (45)auditing standards 审计准则 a.<!>o<t:
A (46)authorized share capital 额定股本 I7ySm12}
A (47)available hours 可用小时 H]lD*3b
A (48)avoidable costs 可避免成本 V6<Ki
B (49)back-to-back loan 易币贷款 QD[l 6
B (50)backflush accounting 倒退成本计算 $EG<LmC-Q
B (51)bad debts 坏帐 R[lA@q:
B (52)bad debts ratio 坏帐比率
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B (53)bank charges 银行手续费 zHj_q%A
B (54)bank overdraft 银行透支 @iz6)2z
B (55)bank reconciliation 银行存款调节表 {XS2<!D
B (56)bank statement 银行对账单 ~m'8BK
B (57)bankruptcy 破产 Bq:: 5,v
B (58)basis of apportionment 分摊基础 b~G|Bhxa
B (59)batch 批量 %8L5uMx
B (60)batch costing 分批成本计算 64!V8&Ay
B (61)beta factor B(市场)风险因素 )ULxB'Dm
B (62)bill 账单
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B (63)bill of exchange 汇票 {'
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B (64)bill of landing 提单 `=foB-(zt
B (65)bill of materials 用料预计单 fI(H
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B (66)bill payable 应付票据 X/wqfP
B (67)bill receivable 应收票据 w*N9p8hb]
B (68)bin card 存货记录卡 "2/VDB4!FG
B (69)bonus 红利 W/R-~C e
B (70)book-keeping 薄记 dv\oVD
B (71)Boston classification 波士顿分类 Fx*IeIs(:~
B (72)breakeven chart 保本图 YI?y
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B (73)breakeven point 保本点 ?9H.JR2s%
B (74)breaking-down time 复位时间 vCNYqa)m:
B (75)budget 预算 e.g$|C^$m
B (76)budget center 预算中心
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B (77)budget cost allowance 预算成本折让 4~r=[|(aY
B (78)budget manual 预算手册 t\+vTvT)RE
B (79)budget period 预算期间 ^coJ"[D
B (80)budgetary control 预算控制 \+w -{"u$
B (81)budgeted capacity 预算生产能力 CD0SXNi"zH
B (82)burden 制造费用
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B (83)business center 经营中心 <tTn$<
b
B (84)business entity 营业个体 mE]W#?
B (85)business unit 经营单位 =M9Od7\J
B (86)buy-out management 管理性购买产权 :U;ZBs3
B (87)by-product 副产品 Ad7=JzV
C (88)called-up share capital 催缴股本 P3YG:*
C (89)capacity 生产能力 9X{aU)"omQ
C (90)capacity ratios 生产能力比率 J`3pXc$.
C (91)capital 资本 F;&'C$%
C (92)capital assets pricing model资本资产计价模式 gasl%&
C (93)capital commitment 承诺资本 MhB kr{8
C (94)capital employed 已运用的资本 R\=y/tw0H
C (95)capital expenditure 资本支出 HgX4RSU
C (96)capital expenditureauthorization 资本支出核准 [w)6OT
C (97)capital expenditure control 资本支出控制 7[V'3
C (98)capital expenditure proposal资本支出申请 jKu"Vi|j>
C (99)capital funding planning 资本基金筹集计划 7b T5-=.
C (100)capital gain 资本收益 DI!l.w5P_
C (101)capital investment appraisal资本投资评估 ]Ikj Z=
C (102)capital maintenance 资本保全 B: uW(E
C (103)capital resource planning 资本资源计划 6q8qq/h)
C (104)capital surplus 资本盈余 fD|ox
C (105)capital turnover 资本周转率 8DLMxG
C (106)card 记录卡 ?z60b=f8
C (107)cash 现金 F+AShh
C (108)cash account 现金账户 p2y
h
C (109)cash book 现金账薄 H1=R(+-s
C (110)cash cow 金牛产品 (85F1"Jp
C (111)cash flow 现金流量 Rm *"SG
C (112)cash discounted 现金贴现 +;z4.C{gM
C (113)cash flow budget 现金流量预算 QkzPzbF"
C (114)cash flow statement 现金流量表 82Vxk
C (115)cash ledger 现金分类账 Yb x4 Up@
C (116)cash limit 现金限额 _&JlE$ua7
C (117)CCA 现时成本会计 )mZ`j.
C (118)center 中心 q@u$I'`Bs
C (119)changeover time 变更时间 ]]%CO$`T[
C (120)chartered entity 特许经济个体 w];t ]q|
C (121)cheque 支票 L1"X`Pz[}
C (122)cheque register 支票登记薄 D9c8#k9Y.
C (123)coin analysis 零钱分类 Mi'eViH
C (124)classification 分类 )WEyB~'o
C (125)clock card 工时卡 JCaT^KLz
C (126)code 代码 S3j/(BG
C (127)commitment accounting 承诺确认会计 XUUS N
C (128)common cost 共同成本 Q.6pmaXrb
C (129)company limited byguarantee 有限担保责任公司
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C (130)company limited shares 股份有限公司 %r~TMU2"
C (131)competitive position 竞争能力状况 *Xl&N- 04
C (132)concept 概念 .6OE8w
1
C (133)conglomerate 跨行业企业 O*yc8fUI
C (134)consistency concept 一致性概念 WFN5&7$ W
C (135)consolidated accounts 合并报表 n2Ycq&O
C (136)consolidation accounting 合并会计 ]b<k%
C (137)consortium 财团 qdj,Qz9ly
C (138)contingency plan 应急计划 kS?!"zk>
C (139)contingent liabilities 或有负债 8 s:sMU:Q
C (140)continuous operation 连续生产 m2<sVTN`^
C (141)contra 抵消 vM\8>p*U
C (142)contract cost 合同成本 t_@%4Wn!1L
C (143)contract costing 合同成本计算 `t ZvIy*
C (144)contribution 贡献毛益 ycCEXu2F
C (145)contribution centre 贡献中心 =`vUWONn
C (146)contribution chart 贡献图 8<?60sj
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 {n%F^ky+7
C (148)contribution to salesration 贡献毛益对销售比率 XRj<2U5
C (149)control 控制 -@L*i|A
C (150)control account 控制帐户 U4zyhj
C (151)control limits 控制限度 O&\;BF5:R
C (152)controllability concept 可控制概念 "2 qp-'^[c
C (153)controllable cost 可控制成本 Sjj &n S
C (154)conversion cost 加工成本 <t
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 P7"g/j" "
C (156)corporate appraisal 公司评估 P*R`3Y,
C (157)corporate planning 公司计划 0$/wH#f
C (158)corporate social reporting 公司社会报告 x8gUP
C (159)corporation 股份公司 c<-_Vh.:5
C (160)cost 成本 @;d
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C (161)cost account 成本帐户 H-0A&oG
C (162)cost accounting 成本会计 L&'2
C (163)cost accounting manual 成本手册 9)T;.O
C (164)cost accounts calendar 成本报表的日历时间 A^
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C (165)cost adjustment 成本调整 0sk*A0HX-
C (166)cost allocation 成本分配 PS!f&IY}[.
C (167)cost apportionment 成本分摊 !lL21C6g+
C (168)cost attribution 成本归属 VwHTtZ
C (169)cost audit 成本审计 xC!, v 0&
C (170)cost behaviour 成本性态 e/F=5_Io
C (171)cost benefit analysis 成本效益分析 Ry[VEn>C1
C (172)cost center 成本中心 JyYg)f
C (173)cost driver 成本动因