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注会《审计》英语常用词汇 0e)lY='^_
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1.audit 审计 hr%U>U9F
2.attestation 鉴证 |y klT
3.credibility 可信赖程度 u2Y N[|V
4.audit of financial statements 财务报表审计 7,f:Qi@g
5.agreed-upon procedures 执行商定程序 !;TR2Zcn
6.high levels of assurance 高水平保证
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7.compilation 编制 W8< @sq~I
8.reliability 可靠性 u
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9.relevance 相关性 ,tau9>!
10.professional skepticism 职业谨慎 UE\%
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11.objectivity 客观性 X{#bJ
12. professional competence 专业胜任能力 Rq"VB.ef&{
13.Senior/CPA-in-charge 项目经理 E2h(w_l
14.audit engagement letter 业务约定书 GI}4,!^N
15.recurring audit 连续审计 yq1Gq
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16.the client 委托人 fBf]4@{
17.change CPA 更换注册会计师 oN_S}o
18.the existing CPA 现任注册会计师 " 98/HzR
19.the successor CPA 后任注册会计师 SE6>vKR/.
20.the preceding CPA前任注册会计师 92s4u3L;
21.issue the audit report 出具审计报告 BQ).`f";d
22.expert 专家 TFNUv<>X
23.the board of directors 董事会 4A;[sm^f
24.knowledge of the entity‘ s business 了解被审计单位情况 9*BoYFw92*
25.assess material misstatement risks评估重大错报风险 jMTRcj];(
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 _c[|@D
27.a general knowledge of —— 初步了解―――的情况 bh{E&1sLh
28.a more knowledge of—— 进一步了解的情况 f+{c1fb>s
29.the prior year‘s working papers 以前年度工作底稿 ,;9ak-$8p
30.minutes of meeting 会议纪要 SRP5P,- y
31.business risks 经营风险 kZJt~}
32.appropriateness 适当性 4 U3C~J
33.accounting estimate 会计估计 )ZQHa7V
34.management representations 管理层声明 q
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35.going concern assumption 持续经营假设 Dq{:R
36.audit plan 审计计划 Y=AH%Gy9)
37.significant audit areas 重点审计领域 ^!q 08`0
38.error 错误 8w03{H
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39.fraud舞弊 h1n*WQ-
40.modified or additional procedures 修改或追加审计程序 MomLda
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41.misappropriation of assets 侵占资产 wYZy e^7
42.transactions without substance 虚假交易 SCgyp(
43.unusual pressures 异常压力 " ]aQ Hh]f
44.the suspected noncompliance 涉嫌存在违法行为 <sm#D"GpP
45.materialiy 重要性 -kWO2
46.exceed the materiality level 超过重要性水平 TFAYVK~
47.approach the materiality level 接近重要性水平 es.jh
48.an acceptably low level 可接受水平 f+*J
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49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 kJHr&=VO~
50.misstatements or omissions 错报或漏报 d-9uv|SJ
51.aggregate 总计 0eQ~#~j&
52.subsequent events 期后事项 ,h3269$J
53.adjust the financial statements 调整财务报表 OG0r4^6Ly
54.perform additional audit procedures 实施追加的审计程序 h=uiC&B
55.audit risk 审计风险 ^wvH,>Y
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56.detection risk 检查风险 ]ev *m&O
57.inappropriate audit opinion 不适当的审计意见 9yh9HE
58.material misstatement 重大的错报 Y'tq m&}
59.tolerable misstatement 可容忍错报 pw0Px
60.the acceptable level of detection risk 可接受的检查风险 m\<<
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61.assessed level of material misstatement risk 重大错报风险的评估水平 q>Q:X3
62.simall business 小规模企业 L4MxU 2
63.accounting system 会计系统 MDMtOfe|
64.test of control 控制测试 <f7?PAd
65.walk-through test 穿行测试 C!oS=qK?]
66.communication 沟通 it(LphB8
67.flow chart 流程图 ;b, -$A
68.reperformance of internal control 重新执行 &{X{36
69.audit evidence 审计证据 K<$wz/\
70.substantive procedures 实质性程序 /X(@|tk:
71.assertions 认定 uPa/,"p
72.esistence 存在
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73.occurrence 发生 SQ1M4:hP
74.completeness 完整性 Y}AmX
75.rights and obligations 权利和义务 v p"%IW
76.valuation and allocation 计价和分摊 J xA^DH
77.cutoff 截止 '"!z$i~G=
78.accuracy 准确性 lcu( "^{3
79.classification 分类 Q%M'[L?[
80.inspection 检查 P5'iYahCq_
81.supervision of counting 监盘 9oZ}
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82.observation 观察 }"F
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83.confirmation 函证 8[6ny=S`
84.computation 计算 <'PR;g^#
85.analytical procedures 分析程序 i /O1vU#
86.vouch 核对 Z7tU0
87.trace 追查 (|yR
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88.audit sampling 审计抽样 'Qm` A=
89.error 误差 T0@](g
90.expected error 预期误差 LydbP17K}
91.population 总体
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92.sampling risk 抽样风险 zWCW: dI
93.non- sampling risk 非抽样风险 AzLbD2Pl
94.sampling unit 抽样单位 RB S[*D
95.statistical sampling 统计抽样 e%P+KX
96.tolerable error 可容忍误差 >P6^k!R1y
97.the risk of under reliance 信赖不足风险 \iFMU#
98.the risk of over reliance 信赖过度风险 {]t\`fjrg
99.the risk of incorrect rejection 误拒风险 37j\D1Y
100. the risk of incorrect acceptance 误受风险 6vD]@AF
101.working trial balance 试算平衡表 m#5|J@]
102.index and cross-referencing 索引和交叉索引 %8}WX@SB
103.cash receipt 现金收入 !ol
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104.cash disbursement 现金支出 uM6CG0
105.bank statement 银行对账单 /|4Q9=
106.bank reconciliation 银行存款余额调节表 4kW30Ma
107.balance sheet date 资产负债表日 %v?jG(o
108.net realizable value 可变现净值 ]FY?_DGOA
109.storeroom 仓库 KKx&UKjV
110.sale invoice 销售发票 p56KS5duI.
111.price list 价目表 R9b/?*%=9
112.positive confirmation request 积极式询证函 }<(
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113.negative confirmation request 消极式询证函 1kB'sc3N!
114.purchase requisition 请购单 u4b3bH9U
115.receiving report 验收报告 Yv#J`b@y
116.gross margin 毛利 C:'WX*W
117.manufacturing overhead 制造费用 wQo6!H"K
118.material requisition 领料单 -Z`( ?
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119.inventory-taking 存货盘点 x'E'jh%
120.bond certificate 债券 ?6gDbE%
121.stock certificate 股票 tJ?qcT?
122.audit report 审计报告 2 pM
123.entity 被审计单位 U~u6}s]:
124.addressee of the audit report 审计报告的收件人 ?/`C~e<J
125.unqualified opinion 无保留意见 p0}+071o%
126.qualified opinion 保留意见 i#pjv'C
127.disclaimer of opinion 无法表示意见 v7{ P].M
128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算 B|]t\(~$[
A (2)absorbed overhead 已吸收制造费用 UA69_E{JCH
A (3)absorption costing 吸收成本计算 zer&`Vr
A (4)account 账户,报表 }$&T
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A (5)accounting postulate 会计假设 p"hm.=,
A (6)accounting series release 会计公告文件 ~.PPf/
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A (7)accounting valuation 会计计价 hQg,#r(JE4
A (8)account sale 承销清单 ~cO?S2!W
A (9)accountability concept 经营责任概念 7':5
A (10)accountancy 会计职业 U(S@1i(
A (11)accountant 会计师 sx)$=~o
A (12)accounting 会计 JqVBT+:
A (13)agency cost 代理成本 wS F!Xx0
A (14)accounting bases 会计基础 7.lK$J:
A (15)accounting manual 会计手册 haEZp6Z
A (16)accounting period 会计期间 C;58z5*,
A (17)accounting policies 会计方针 i#@ v_^ q
A (18)accounting rate of return 会计报酬率 SxLHFN]
A (19)accounting reference date 会计参照日 M\Uc;:) H
A (20)accounting reference period 会计参照期间 *7xQp!w^
A (21)accrual concept 应计概念 eLDL "L
A (22)accrual expenses 应计费用 +,vJ7
A (23)acid test ration 速动比率(酸性测试比率) #GDh/t2@
A (24)acquisition 购置 k$$S!qi#
A (25)acquisition accounting 收购会计 X*0eN3o.
A (26)activity based accounting 作业基础成本计算 Azq#}Oe)u
A (27)adjusting events 调整事项 GDo)6du
A (28)administrative expenses 行政管理费 YWcui+4p}
A (29)advice note 发货通知 |h^G $guw
A (30)amortization 摊销 7)8rc(58
A (31)analytical review 分析性检查 QN2*]+/h
A (32)annual equivalent cost 年度等量成本法 ;i-D~Np|
A (33)annual report and accounts 年度报告和报表 0btmao-
A (34)appraisal cost 检验成本 oSu|Yn
A (35)appropriation account 盈余分配账户 y :i[~ y
A (36)articles of association 公司章程细则 eSvc/ CU
A (37)assets 资产 2kp|zX
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A (38)assets cover 资产保障 }Yo15BN+
A (39)asset value per share 每股资产价值 o3TBRn,
A (40)associated company 联营公司 %~B)~|h
A (41)attainable standard 可达标准 XDrlJvrPL
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A (42)attributable profit 可归属利润 6,g5To#vw
A (43)audit 审计 -I
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A (44)audit report 审计报告 ZaNyNxbp>z
A (45)auditing standards 审计准则 lvz:UWo
A (46)authorized share capital 额定股本 ;8%@Lan
A (47)available hours 可用小时 ?VOs:sln
A (48)avoidable costs 可避免成本 $E4O^0%/p
B (49)back-to-back loan 易币贷款 pxCGE[@`
B (50)backflush accounting 倒退成本计算 GH; F3s
B (51)bad debts 坏帐 @0/@p"j
B (52)bad debts ratio 坏帐比率 P60]ps!M
B (53)bank charges 银行手续费 8&2gM
B (54)bank overdraft 银行透支 rvoS52XG,
B (55)bank reconciliation 银行存款调节表 e
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B (56)bank statement 银行对账单 ,h^;~|GT
B (57)bankruptcy 破产 ^Lg{2hjj
B (58)basis of apportionment 分摊基础 sxC{\iLY%
B (59)batch 批量 e u=f-HW]
B (60)batch costing 分批成本计算 zhR_qW+
B (61)beta factor B(市场)风险因素 :hl}Zn~jt
B (62)bill 账单
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B (63)bill of exchange 汇票 PU@U@
B (64)bill of landing 提单 AVevYbucB
B (65)bill of materials 用料预计单 6q
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B (66)bill payable 应付票据 EbwZZSds1
B (67)bill receivable 应收票据 v-r[~
B (68)bin card 存货记录卡 K_lCDiqG
B (69)bonus 红利 d@>k\6%j
B (70)book-keeping 薄记 'bY|$\I
B (71)Boston classification 波士顿分类 BorfEv} SN
B (72)breakeven chart 保本图 u7y7
B (73)breakeven point 保本点 w3?t})PB&
B (74)breaking-down time 复位时间 @=zBF'<.9
B (75)budget 预算 6 peM4X
B (76)budget center 预算中心 4K?H-Jco
B (77)budget cost allowance 预算成本折让 g!kRa.`u1
B (78)budget manual 预算手册 4iPua"8
B (79)budget period 预算期间 KJ
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B (80)budgetary control 预算控制 Fp|rMq
B (81)budgeted capacity 预算生产能力 Y;/=3T7An
B (82)burden 制造费用 - m x3^
B (83)business center 经营中心 _^2[(<Gmv
B (84)business entity 营业个体 _6ax{:/Q
B (85)business unit 经营单位 hDkqEkq1R
B (86)buy-out management 管理性购买产权 T=p}By3a
B (87)by-product 副产品 ##+8GLQM
C (88)called-up share capital 催缴股本 EV7+u0uN&Q
C (89)capacity 生产能力 Y,pS/
C (90)capacity ratios 生产能力比率 &LxzAL,3!
C (91)capital 资本 $b
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C (92)capital assets pricing model资本资产计价模式 XY t8vJ
C (93)capital commitment 承诺资本 A@Yi{&D_Q]
C (94)capital employed 已运用的资本 7rDRu]
C (95)capital expenditure 资本支出 PS<tS_.
C (96)capital expenditureauthorization 资本支出核准 ]#7Y@Yo
C (97)capital expenditure control 资本支出控制 :c/=fWM%
C (98)capital expenditure proposal资本支出申请 :~A1Ud4c
C (99)capital funding planning 资本基金筹集计划 2.&V
C (100)capital gain 资本收益 {^19.F
C (101)capital investment appraisal资本投资评估 fvBC9^3
C (102)capital maintenance 资本保全 mBgx17K/-_
C (103)capital resource planning 资本资源计划 +MoxvW6
C (104)capital surplus 资本盈余 AU?YZEAei
C (105)capital turnover 资本周转率 R^O)fL 0_
C (106)card 记录卡 8/kO9'.P
C (107)cash 现金 K'rs9v"K|
C (108)cash account 现金账户 7;s0m0<%~
C (109)cash book 现金账薄 [6gHi.`p'
C (110)cash cow 金牛产品 7u3b aM
C (111)cash flow 现金流量 Q@.9wEAJ
C (112)cash discounted 现金贴现 {8p?we3l1
C (113)cash flow budget 现金流量预算 F-\8f(\
C (114)cash flow statement 现金流量表 z^HlDwsbm
C (115)cash ledger 现金分类账 !J?=nSu
C (116)cash limit 现金限额 pYvF}8
C (117)CCA 现时成本会计 \,#4+&4b
C (118)center 中心
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C (119)changeover time 变更时间 U[ O!&:6
C (120)chartered entity 特许经济个体 /ykxVCvAt
C (121)cheque 支票 AA%g^PWpR
C (122)cheque register 支票登记薄 3)MM5
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C (123)coin analysis 零钱分类 2+Y`pz47W
C (124)classification 分类 tZBE& :l
C (125)clock card 工时卡 \^W?
C (126)code 代码 l#f]KLv4N_
C (127)commitment accounting 承诺确认会计 jJQfCOD$
C (128)common cost 共同成本 {rJF)\2
C (129)company limited byguarantee 有限担保责任公司 &$Ip$"H
C (130)company limited shares 股份有限公司 nPX'E`ut-V
C (131)competitive position 竞争能力状况 Tu#k+f*s
C (132)concept 概念 f2e$BA
C (133)conglomerate 跨行业企业 m<LzB_G\
C (134)consistency concept 一致性概念 QMpA~x_m
C (135)consolidated accounts 合并报表 | BWK"G
C (136)consolidation accounting 合并会计 "1 TM
C (137)consortium 财团 I:)#U[tn0
C (138)contingency plan 应急计划 eOO*gM=
C (139)contingent liabilities 或有负债
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C (140)continuous operation 连续生产 ;j\$[4W.i
C (141)contra 抵消 n8D;6#P^
C (142)contract cost 合同成本 t4W0~7
C (143)contract costing 合同成本计算 |2` $g
C (144)contribution 贡献毛益 YZu#0)
C (145)contribution centre 贡献中心 x(6.W"-S
C (146)contribution chart 贡献图 _BaS\U%1(
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 t7%Bv+Uo
C (148)contribution to salesration 贡献毛益对销售比率 tD482Sb=
C (149)control 控制 D(?#oCCA
C (150)control account 控制帐户 @9
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C (151)control limits 控制限度 . ihn@eg
C (152)controllability concept 可控制概念 'QS~<
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C (153)controllable cost 可控制成本 (&x\,19U$
C (154)conversion cost 加工成本 RwHXn]1
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 g[)hm`{?
C (156)corporate appraisal 公司评估 (D3m5fO
C (157)corporate planning 公司计划 4KB?g7_*
C (158)corporate social reporting 公司社会报告 I}3K,w/7mi
C (159)corporation 股份公司
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C (160)cost 成本 .f<,H+ m^
C (161)cost account 成本帐户 6j![m+vo%
C (162)cost accounting 成本会计 f3|=T8"t
C (163)cost accounting manual 成本手册 jl29~^@}1i
C (164)cost accounts calendar 成本报表的日历时间 itMc!bUQ
C (165)cost adjustment 成本调整 _
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C (166)cost allocation 成本分配 Q%d[U4@
C (167)cost apportionment 成本分摊
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C (168)cost attribution 成本归属 dL"i\5#%A
C (169)cost audit 成本审计 K`2DhJC
C (170)cost behaviour 成本性态 bTKxv<
C (171)cost benefit analysis 成本效益分析 !.N=Y;@lY
C (172)cost center 成本中心 ;8kfgpM_
C (173)cost driver 成本动因