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注会《审计》英语常用词汇 ="yN4+0-p
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1.audit 审计 a?63 5*9K
2.attestation 鉴证 P;B<R"
3.credibility 可信赖程度 -1~-uE.~4d
4.audit of financial statements 财务报表审计 |s<IZ2z]}R
5.agreed-upon procedures 执行商定程序 .TI=3*`G
6.high levels of assurance 高水平保证 *OoM[wEY
7.compilation 编制 k
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8.reliability 可靠性 @jXdQY%{
9.relevance 相关性 x:Mh&dq?
10.professional skepticism 职业谨慎 R8Kj3wp
11.objectivity 客观性 $ NNd4d*
12. professional competence 专业胜任能力 r8]y1
Om<
13.Senior/CPA-in-charge 项目经理 y,D@[*~Xb
14.audit engagement letter 业务约定书 q\0CS>.
15.recurring audit 连续审计 ~ 9F
rlj
16.the client 委托人 osBwX.G'l
17.change CPA 更换注册会计师 Q~p)@[q
18.the existing CPA 现任注册会计师 6a_MA*XK
19.the successor CPA 后任注册会计师 aicvu(%EE
20.the preceding CPA前任注册会计师 <FaF67[Q
21.issue the audit report 出具审计报告 H8$l }pOz
22.expert 专家 )qyJwN
.D
23.the board of directors 董事会 V'-}B6 3S>
24.knowledge of the entity‘ s business 了解被审计单位情况 A }(V2
25.assess material misstatement risks评估重大错报风险 &?(<6v7
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 -'
q#u C
27.a general knowledge of —— 初步了解―――的情况 5X4 #T&.
28.a more knowledge of—— 进一步了解的情况 H<Ne\zAv
29.the prior year‘s working papers 以前年度工作底稿 !]^,!7x,8j
30.minutes of meeting 会议纪要 Ct
EpS<*c
31.business risks 经营风险 bSG}I|
32.appropriateness 适当性 +-s$Htx
33.accounting estimate 会计估计 #8cpZ]#
34.management representations 管理层声明 lKtA.{(
35.going concern assumption 持续经营假设 <%_7%
36.audit plan 审计计划 ][gr(-6 8
37.significant audit areas 重点审计领域 zCpsGr
38.error 错误 d*}dM"
39.fraud舞弊 ||xiKg
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 a/@F?\A
42.transactions without substance 虚假交易 vZ&{
43.unusual pressures 异常压力 *VP-fyJp
44.the suspected noncompliance 涉嫌存在违法行为 >EacXPt-O
45.materialiy 重要性 RWX?
B
46.exceed the materiality level 超过重要性水平 Ht{Q=w/9
47.approach the materiality level 接近重要性水平 -@I+IKz
48.an acceptably low level 可接受水平 yF [|dB
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 z(o zMH
50.misstatements or omissions 错报或漏报 Rhfx
51.aggregate 总计 z_;:6*l=:
52.subsequent events 期后事项 e$vvm bK.
53.adjust the financial statements 调整财务报表 y Tb OBl
54.perform additional audit procedures 实施追加的审计程序 ekR/X
55.audit risk 审计风险 ?3duW$`
56.detection risk 检查风险 \f
!j9O9S
57.inappropriate audit opinion 不适当的审计意见 nq/SGo[c
58.material misstatement 重大的错报 Xur{nk~?
59.tolerable misstatement 可容忍错报 iNlY\67sW
60.the acceptable level of detection risk 可接受的检查风险
spX*e1
61.assessed level of material misstatement risk 重大错报风险的评估水平 k <EzYh
62.simall business 小规模企业 O
,9,=2j
63.accounting system 会计系统 VR'R7
64.test of control 控制测试 g"KH~bN
65.walk-through test 穿行测试 +o ;}*
66.communication 沟通 yPn!1=-(
67.flow chart 流程图 U8>M`e"D
68.reperformance of internal control 重新执行 ?q*,,+'0
69.audit evidence 审计证据 G`D~OI
70.substantive procedures 实质性程序 )j_Y9`R
71.assertions 认定 D#.N)@\
72.esistence 存在 2F
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73.occurrence 发生 ,f[`C-\Q%
74.completeness 完整性 fPpFAO
75.rights and obligations 权利和义务 K/;*.u`:
76.valuation and allocation 计价和分摊 [(O
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77.cutoff 截止 ;^"#3_7T]
78.accuracy 准确性 Vm"{m/K0
79.classification 分类 .='hYe.
80.inspection 检查 ,B'n0AO/'
81.supervision of counting 监盘 ~d9@m#_T#~
82.observation 观察 *"HA=-Z;
83.confirmation 函证 L>ruNw'-K
84.computation 计算 SK]"JSY`
85.analytical procedures 分析程序 4nz$Ja)
86.vouch 核对 l&2pU
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87.trace 追查 ,zP.ch0K
88.audit sampling 审计抽样 Qt~QJJN?oF
89.error 误差 K^yZfpa8
90.expected error 预期误差 V,?BVt
91.population 总体 (c\i .z
92.sampling risk 抽样风险 Z/*X)mBuB
93.non- sampling risk 非抽样风险 X }""=
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94.sampling unit 抽样单位 Kqn
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95.statistical sampling 统计抽样 3
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96.tolerable error 可容忍误差 o-ee3j.
97.the risk of under reliance 信赖不足风险 0]u=GD%
98.the risk of over reliance 信赖过度风险 QqdVN3#1z
99.the risk of incorrect rejection 误拒风险 ^}{`bw {
100. the risk of incorrect acceptance 误受风险 kw$*o
k
101.working trial balance 试算平衡表 a*N<gId
102.index and cross-referencing 索引和交叉索引 c`M
,KXott
103.cash receipt 现金收入 @&F\ M}
104.cash disbursement 现金支出 scZSnCrR
105.bank statement 银行对账单 [$]Kp9YD
106.bank reconciliation 银行存款余额调节表 cg|C S?
107.balance sheet date 资产负债表日 bkSI1m3
108.net realizable value 可变现净值 |EpL~G_
109.storeroom 仓库 F<Y>
110.sale invoice 销售发票 "3H?_!A9
111.price list 价目表 ;XDGlv%
112.positive confirmation request 积极式询证函 Eo@b)h
113.negative confirmation request 消极式询证函 pN-c9n4#j
114.purchase requisition 请购单 |WUm;o4E`U
115.receiving report 验收报告 k0>]7t$L
116.gross margin 毛利 0XLoGQ
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117.manufacturing overhead 制造费用 ?>}&,:U}
118.material requisition 领料单 =JM !`[
119.inventory-taking 存货盘点 ;p] f5R^
120.bond certificate 债券 2`V[Nb
121.stock certificate 股票 B.ar!*X
122.audit report 审计报告 ?c0@A*:o
123.entity 被审计单位 J.g4I|{
124.addressee of the audit report 审计报告的收件人 '>aj5tZ>R
125.unqualified opinion 无保留意见 8EC$p} S
126.qualified opinion 保留意见 +=JJ=F)
127.disclaimer of opinion 无法表示意见 [Fo"MeH?R
128.adverse opinion 否定意见 8(kP=
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A (1)ABC 作业基础成本计算 .0ExHcr
A (2)absorbed overhead 已吸收制造费用 x/]]~@:
A (3)absorption costing 吸收成本计算 /q\{Os rX
A (4)account 账户,报表 _rIFwT1]
A (5)accounting postulate 会计假设 9i`sSi8
A (6)accounting series release 会计公告文件 0%OV3`
A (7)accounting valuation 会计计价 8^U+P%
A (8)account sale 承销清单 >SSRwYIN
A (9)accountability concept 经营责任概念 _N2tf/C&=
A (10)accountancy 会计职业 A{(<#yRfg
A (11)accountant 会计师 meM61ue_2
A (12)accounting 会计 \NTNB9>CO
A (13)agency cost 代理成本 dZ
i?Z
A (14)accounting bases 会计基础 LE>b_gQ$
2
A (15)accounting manual 会计手册 W4V
!7_
A (16)accounting period 会计期间 xZ.c@u6:
A (17)accounting policies 会计方针 QmR
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A (18)accounting rate of return 会计报酬率 !^*-]p/z
A (19)accounting reference date 会计参照日 *(*3/P4D
A (20)accounting reference period 会计参照期间 qR>"r"Fq
A (21)accrual concept 应计概念 ~L3]Wa.
A (22)accrual expenses 应计费用 15L0B5(3
A (23)acid test ration 速动比率(酸性测试比率) $=rLs)
A (24)acquisition 购置 |-!
yKB
A (25)acquisition accounting 收购会计 A3cW8OClz
A (26)activity based accounting 作业基础成本计算 Q ,6
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A (27)adjusting events 调整事项 _6/q.
A (28)administrative expenses 行政管理费 !ZC0 n`
A (29)advice note 发货通知 0oU;Cmw.
A (30)amortization 摊销 8Ug`2xS<_
A (31)analytical review 分析性检查 7$HN5T\!
A (32)annual equivalent cost 年度等量成本法 0*umf.R
A (33)annual report and accounts 年度报告和报表 X GhV?
tA
A (34)appraisal cost 检验成本 &
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A (35)appropriation account 盈余分配账户 Rd|xw%R\mb
A (36)articles of association 公司章程细则 !5escR!\D
A (37)assets 资产 mok%TK
A (38)assets cover 资产保障 ;+W9EbY2
A (39)asset value per share 每股资产价值 @ApX43U(
A (40)associated company 联营公司 A=a~ [vre
A (41)attainable standard 可达标准 tMQz'3,X
InCo[ 8SI
A (42)attributable profit 可归属利润 QZ:xG:qyk;
A (43)audit 审计 m=.}}DcSs
A (44)audit report 审计报告 #Emz9qTsce
A (45)auditing standards 审计准则 RLtIn!2OU
A (46)authorized share capital 额定股本 Zv8I`/4?
A (47)available hours 可用小时 3.vQ~Fvl
A (48)avoidable costs 可避免成本 `E4OgO
B (49)back-to-back loan 易币贷款 NIasce
e
B (50)backflush accounting 倒退成本计算 xw5LPz;B
B (51)bad debts 坏帐 Bx&F* a;5
B (52)bad debts ratio 坏帐比率 (RtjD`e}
B (53)bank charges 银行手续费 e9e7_QG_-
B (54)bank overdraft 银行透支 }?vVJm'
B (55)bank reconciliation 银行存款调节表 ,*}5xpX
B (56)bank statement 银行对账单 xM6v0U a
B (57)bankruptcy 破产 ctB(c`zcY
B (58)basis of apportionment 分摊基础 n;+e( ob;;
B (59)batch 批量 sH}q &=
B (60)batch costing 分批成本计算 y5AJ1A6?E
B (61)beta factor B(市场)风险因素
.gS
x`|!
B (62)bill 账单 gY=Ry=w9
B (63)bill of exchange 汇票 Er]lObfQo
B (64)bill of landing 提单 MaX:oGF,
B (65)bill of materials 用料预计单 sHwn,4|iY
B (66)bill payable 应付票据 {#Vck\&
B (67)bill receivable 应收票据 RXDPT
B (68)bin card 存货记录卡 (b}}'
B (69)bonus 红利 $*Z Zh
B (70)book-keeping 薄记 PiTe/
B (71)Boston classification 波士顿分类 OYC\+
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B (72)breakeven chart 保本图 @uaf&my,P
B (73)breakeven point 保本点 1FO T
B (74)breaking-down time 复位时间 J|D$
B (75)budget 预算 buv*qPO
B (76)budget center 预算中心 EDkxRfY2/
B (77)budget cost allowance 预算成本折让 =cN!h"C[
B (78)budget manual 预算手册 9*lkx#
B (79)budget period 预算期间 Y=- IL
N("
B (80)budgetary control 预算控制 /
j0zb&
B (81)budgeted capacity 预算生产能力 /V%]lmxQ
B (82)burden 制造费用 <m|\#Jw_V
B (83)business center 经营中心 *~0Ko{Avc
B (84)business entity 营业个体 w_ sA8B
B (85)business unit 经营单位 k5=VH5{S
B (86)buy-out management 管理性购买产权 &
K*x[
B (87)by-product 副产品 n!*uv~%$
C (88)called-up share capital 催缴股本 *xl930y
C (89)capacity 生产能力 `Rc7*2I)l
C (90)capacity ratios 生产能力比率 qXQ/M]
C (91)capital 资本 1p[Z`m*9
C (92)capital assets pricing model资本资产计价模式 't5 I%F
C (93)capital commitment 承诺资本 k'd(H5A
C (94)capital employed 已运用的资本 }}VB#
C (95)capital expenditure 资本支出 yQXHEB
C (96)capital expenditureauthorization 资本支出核准 (
^ Q:zU
C (97)capital expenditure control 资本支出控制 {#c**' 4
C (98)capital expenditure proposal资本支出申请 i(k]}Di:
C (99)capital funding planning 资本基金筹集计划 c T!L+zg
C (100)capital gain 资本收益 K[XFJ 9
C (101)capital investment appraisal资本投资评估 |=Mn~`9p
C (102)capital maintenance 资本保全 Q.8)_w
C (103)capital resource planning 资本资源计划 j
r9/
C (104)capital surplus 资本盈余 JvZNr?_w%
C (105)capital turnover 资本周转率 bBFdr
C (106)card 记录卡 :gNTQZR
C (107)cash 现金 8] BOq:
C (108)cash account 现金账户 a V4p0s6ZZ
C (109)cash book 现金账薄 !QB(M@1
C (110)cash cow 金牛产品 bS9<LQ*
C (111)cash flow 现金流量 P2+Z^J`Y>
C (112)cash discounted 现金贴现 8jnz;;|
C (113)cash flow budget 现金流量预算 c<8RRYs
C (114)cash flow statement 现金流量表 4ZZ/R?AiK
C (115)cash ledger 现金分类账 SgOn:xg;3L
C (116)cash limit 现金限额 V|h/a\P
C (117)CCA 现时成本会计 ZN:~etd
C (118)center 中心 "F*'UfOwrZ
C (119)changeover time 变更时间 Wy'H4Rg8
C (120)chartered entity 特许经济个体 INyakAmJ}-
C (121)cheque 支票 y'9
bs
C (122)cheque register 支票登记薄 Uv-xP(X
C (123)coin analysis 零钱分类 -cjwa-9
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C (124)classification 分类 _TRO2p0
C (125)clock card 工时卡 CS:mO|
C (126)code 代码 _Vs\:tygs
C (127)commitment accounting 承诺确认会计 E,#J\)'z
C (128)common cost 共同成本 nj7wc9z4
C (129)company limited byguarantee 有限担保责任公司 l1|z;
$_z
C (130)company limited shares 股份有限公司 r] +V:l3
C (131)competitive position 竞争能力状况 ,AC+s"VS
C (132)concept 概念 tsFwFB*
C (133)conglomerate 跨行业企业 Ng6(2Wt0e
C (134)consistency concept 一致性概念 Y2DR
oQ
C (135)consolidated accounts 合并报表 4I>I
C (136)consolidation accounting 合并会计 39W6"^q"o
C (137)consortium 财团 %EZG2J jO)
C (138)contingency plan 应急计划 6[h3pb/m
C (139)contingent liabilities 或有负债 V8z91
C (140)continuous operation 连续生产 O^D$ ~
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C (141)contra 抵消 WheJ 7~
C (142)contract cost 合同成本 9M)N2+hkZ
C (143)contract costing 合同成本计算 :>Gm&w
(n
C (144)contribution 贡献毛益 axl!zu*
C (145)contribution centre 贡献中心
a;a2x
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C (146)contribution chart 贡献图 8q6b3q:c
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 fR>(b?C
C (148)contribution to salesration 贡献毛益对销售比率 [8k7-}[
C (149)control 控制 "e4hPY#
C (150)control account 控制帐户 0;Y|Ua[G+~
C (151)control limits 控制限度 uLw$`ihw
C (152)controllability concept 可控制概念 ^oFg5
C (153)controllable cost 可控制成本 n')#]g0[
C (154)conversion cost 加工成本 u/5I;7cb
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 DR`d^aBWQ
C (156)corporate appraisal 公司评估 ,3k"J4|d
C (157)corporate planning 公司计划 *q8L$D
C (158)corporate social reporting 公司社会报告 x,\PV>
C (159)corporation 股份公司 d1c_F~h<
C (160)cost 成本 v'C`;I
C (161)cost account 成本帐户 Fejs9'c
B
C (162)cost accounting 成本会计 \ORNOX:
C (163)cost accounting manual 成本手册 =TDK$Ek
C (164)cost accounts calendar 成本报表的日历时间 H1PW/AW
C (165)cost adjustment 成本调整 ^X%{]b K
C (166)cost allocation 成本分配 tQy@d_a=y
C (167)cost apportionment 成本分摊 lE+v@Kb:
C (168)cost attribution 成本归属 H)$-T1Wx4
C (169)cost audit 成本审计 @`N)`u85[
C (170)cost behaviour 成本性态 4c2*)x$@
C (171)cost benefit analysis 成本效益分析 .[1"Med J
C (172)cost center 成本中心 #Nt?4T<
C (173)cost driver 成本动因