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注会《审计》英语常用词汇 \nL@P6X
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1.audit 审计 VD =f 'D
2.attestation 鉴证 f rV_5yK'
3.credibility 可信赖程度 mD*!<<Sw
4.audit of financial statements 财务报表审计 #Pg?T%('`
5.agreed-upon procedures 执行商定程序 8p1:dTI5Pb
6.high levels of assurance 高水平保证 .G"T;w6d
7.compilation 编制 f2v~: u
8.reliability 可靠性 54RexB o
9.relevance 相关性 *e<'|Kq
10.professional skepticism 职业谨慎 !vHCftKel
11.objectivity 客观性 j)juvat
12. professional competence 专业胜任能力 s5MG#M 9
13.Senior/CPA-in-charge 项目经理 L},o;p:
14.audit engagement letter 业务约定书 dwiLu& ]u
15.recurring audit 连续审计 h96<9L
16.the client 委托人 ]I;owk,
17.change CPA 更换注册会计师 0G+qF96
18.the existing CPA 现任注册会计师 sAZL,w
19.the successor CPA 后任注册会计师
Kf)$/W4
20.the preceding CPA前任注册会计师 TY`
R_
21.issue the audit report 出具审计报告 4FKgp|Y0
22.expert 专家 JxM32?Rm*w
23.the board of directors 董事会 vSH-hAk
24.knowledge of the entity‘ s business 了解被审计单位情况 H$
:BJ$x@
25.assess material misstatement risks评估重大错报风险 pF}E`U=Z
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 l^$U~OB8k
27.a general knowledge of —— 初步了解―――的情况 Lu[Hz8
28.a more knowledge of—— 进一步了解的情况 Vgy12dE
29.the prior year‘s working papers 以前年度工作底稿 c
^5fhmlt
30.minutes of meeting 会议纪要 *ODc[k'(
31.business risks 经营风险 2j1HN
32.appropriateness 适当性 pNu?DF{
3
33.accounting estimate 会计估计 XZ3M~cDq
34.management representations 管理层声明 )]m4FC:
35.going concern assumption 持续经营假设 &rc
r>-
36.audit plan 审计计划 V_|HzYJJ5
37.significant audit areas 重点审计领域 >T
n[CgH]7
38.error 错误 UCo<ie\V
39.fraud舞弊 5D3&6DCH
40.modified or additional procedures 修改或追加审计程序 x@>~&eP
41.misappropriation of assets 侵占资产 >:J1Gc
42.transactions without substance 虚假交易 D?H|O[
43.unusual pressures 异常压力 LVL#qNIu
44.the suspected noncompliance 涉嫌存在违法行为 ogya~/
45.materialiy 重要性 `1FNs?j
46.exceed the materiality level 超过重要性水平 1Eryw~,,9i
47.approach the materiality level 接近重要性水平 ax2#XSCO
48.an acceptably low level 可接受水平 &@PAv5iNf
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 hWX4
P
50.misstatements or omissions 错报或漏报 Ku3NE-)
51.aggregate 总计 /u"Iq8QA
52.subsequent events 期后事项 =~dsIG
53.adjust the financial statements 调整财务报表 -YipPo"a
54.perform additional audit procedures 实施追加的审计程序 M?['HoRo
55.audit risk 审计风险 OSC_-[b-
56.detection risk 检查风险 gDH|I;!
57.inappropriate audit opinion 不适当的审计意见 )>;387'Y
58.material misstatement 重大的错报 Cth<x n(Q
59.tolerable misstatement 可容忍错报 GB6(WAmr
60.the acceptable level of detection risk 可接受的检查风险 e)F_zX
61.assessed level of material misstatement risk 重大错报风险的评估水平 T+!0`~`
62.simall business 小规模企业 i}))6
63.accounting system 会计系统 wMM1Q/-#
64.test of control 控制测试 5?E;YyA
65.walk-through test 穿行测试 ]Rmu+N|
66.communication 沟通 1X?q4D"
67.flow chart 流程图 A=*6|1w;
68.reperformance of internal control 重新执行 UK[+I]I
p
69.audit evidence 审计证据 9HlM0qE5b
70.substantive procedures 实质性程序 *kJa$3*r
71.assertions 认定 Imo?)dYK
72.esistence 存在 #vPk
XcP
73.occurrence 发生 aZta%3`)
74.completeness 完整性 SNH AL F
75.rights and obligations 权利和义务 Jp~[Dm
76.valuation and allocation 计价和分摊 4 %u\dTg/B
77.cutoff 截止 gLbTZM4i
78.accuracy 准确性 SMQC/t]HT
79.classification 分类 gO]8hLT
80.inspection 检查 ]\3<UL
81.supervision of counting 监盘 fs#9*<]m
82.observation 观察 UXHtmi|_:
83.confirmation 函证 9*CRMkPrd
84.computation 计算 ]v$ 2JgF]@
85.analytical procedures 分析程序 JS&;7Z$KX
86.vouch 核对 SQJ4}w>i
87.trace 追查 U(<~("ocN
88.audit sampling 审计抽样 YD5mJ[1t"2
89.error 误差 4HGR-S/
90.expected error 预期误差 ZP.~Y;Ch;-
91.population 总体 3E8 Gh>J_
92.sampling risk 抽样风险 :&s8G
*
93.non- sampling risk 非抽样风险 q6P5:@
94.sampling unit 抽样单位 TZObjSm_v
95.statistical sampling 统计抽样 ?A 5;"
96.tolerable error 可容忍误差 1EliR uJ
97.the risk of under reliance 信赖不足风险 S&'-wAEd
98.the risk of over reliance 信赖过度风险 Lcs?2c:%
99.the risk of incorrect rejection 误拒风险 {ka={7
100. the risk of incorrect acceptance 误受风险 jZqCM{
101.working trial balance 试算平衡表 F[0w*i&u5
102.index and cross-referencing 索引和交叉索引 Ga;Lm?6-
103.cash receipt 现金收入 ?"p.Gy)
104.cash disbursement 现金支出 p4Xhs@.k
105.bank statement 银行对账单 "s\himoa
106.bank reconciliation 银行存款余额调节表 z+Ej`$E{lD
107.balance sheet date 资产负债表日 rX|{nb
108.net realizable value 可变现净值 _2<d6@}
109.storeroom 仓库 1_
)Y{3L
110.sale invoice 销售发票 R!:F}*
111.price list 价目表 j<A; i
112.positive confirmation request 积极式询证函 bX+"G}CRP
113.negative confirmation request 消极式询证函 *47%|bf`
114.purchase requisition 请购单 XC,by&nY<y
115.receiving report 验收报告 n<>]
7-
116.gross margin 毛利 U{3Pk0rZ
117.manufacturing overhead 制造费用 f5#VU7=1F2
118.material requisition 领料单 WAGU|t#."
119.inventory-taking 存货盘点 [}"m4+
120.bond certificate 债券 Z7dV y8J
121.stock certificate 股票 12 bztlv
122.audit report 审计报告 ],f%:
?%50
123.entity 被审计单位 nD{{/_"'
124.addressee of the audit report 审计报告的收件人 >NBwtF>
125.unqualified opinion 无保留意见 zUJPINDb
126.qualified opinion 保留意见 8?t}S2n2
127.disclaimer of opinion 无法表示意见 '\Uy;,tu /
128.adverse opinion 否定意见 L!:;H,
H`jvT]
A (1)ABC 作业基础成本计算 =UZm4=T
A (2)absorbed overhead 已吸收制造费用 b!z=:
A (3)absorption costing 吸收成本计算 Ng\]
A (4)account 账户,报表 ]hY4
MS
A (5)accounting postulate 会计假设 b|g=&T:pp
A (6)accounting series release 会计公告文件 ?qczMck_
A (7)accounting valuation 会计计价 Y9nyKL
A (8)account sale 承销清单 ljk,R
G
A (9)accountability concept 经营责任概念 ]"U/3dL5
A (10)accountancy 会计职业 l gTw>r
A (11)accountant 会计师 ;)!);q+
A (12)accounting 会计 -W)8Z.
A (13)agency cost 代理成本 dqw0ns.2
A (14)accounting bases 会计基础 :n$?wp
A (15)accounting manual 会计手册 A55F *d
A (16)accounting period 会计期间 !F#^Peb
A (17)accounting policies 会计方针 u S{WeL6%
A (18)accounting rate of return 会计报酬率 s^-o_K\*c
A (19)accounting reference date 会计参照日 1tFx
Z#(G
A (20)accounting reference period 会计参照期间 5m
rkw
A (21)accrual concept 应计概念 biAa&
A (22)accrual expenses 应计费用 8,?*eYNjb
A (23)acid test ration 速动比率(酸性测试比率) VJ|80?4h
A (24)acquisition 购置
VKHzGfv
A (25)acquisition accounting 收购会计
l AZBlO
A (26)activity based accounting 作业基础成本计算 $WZHkV
A (27)adjusting events 调整事项 5OHF=wh
A (28)administrative expenses 行政管理费 $R/@%U)-o
A (29)advice note 发货通知 C)+%9Edg
A (30)amortization 摊销 @s~*>k#"#
A (31)analytical review 分析性检查 kr5'a:F)
A (32)annual equivalent cost 年度等量成本法 UJrN+RtL
A (33)annual report and accounts 年度报告和报表 =_,j89E
A (34)appraisal cost 检验成本 g42Z*+P6N
A (35)appropriation account 盈余分配账户 hE}y/A[
A (36)articles of association 公司章程细则 2I1CKA:7g
A (37)assets 资产 k\lU
Q\/O5
A (38)assets cover 资产保障 \%]!/&>{6
A (39)asset value per share 每股资产价值 o\:vxj+%*
A (40)associated company 联营公司 to;cF6X
A (41)attainable standard 可达标准 <|4L+?_(&
2p8}6y:}7
A (42)attributable profit 可归属利润 l =^ ^l`
A (43)audit 审计 ^uWj#
A (44)audit report 审计报告 #i[V{J8.p
A (45)auditing standards 审计准则 ,HfdiGs}j
A (46)authorized share capital 额定股本 %1%@L7wP>
A (47)available hours 可用小时 M0"}>`1lJ
A (48)avoidable costs 可避免成本 u#v];6N
B (49)back-to-back loan 易币贷款 , @dhJ8/
B (50)backflush accounting 倒退成本计算 Pxe7 \e
B (51)bad debts 坏帐 hZeF? G)L'
B (52)bad debts ratio 坏帐比率 zZ{(7Kfz
B (53)bank charges 银行手续费 ]d50J@W
c
B (54)bank overdraft 银行透支 >Mk#19j[/
B (55)bank reconciliation 银行存款调节表 -bQi4
B (56)bank statement 银行对账单 uZ(,7>0
B (57)bankruptcy 破产 5:X^Q.f;
B (58)basis of apportionment 分摊基础 n_46;lD
B (59)batch 批量 A7sva@}W
B (60)batch costing 分批成本计算 84M*)cKR~
B (61)beta factor B(市场)风险因素 U&SgB[QHO
B (62)bill 账单 WEk3
4crk
B (63)bill of exchange 汇票 yo"!C?82=
B (64)bill of landing 提单 o.KE=zp&z
B (65)bill of materials 用料预计单
|NXe{q7{
B (66)bill payable 应付票据
:A]CD(
B (67)bill receivable 应收票据 ]`_eaW?Ua
B (68)bin card 存货记录卡 l08JL
B (69)bonus 红利 ~MLBO
B (70)book-keeping 薄记 K.: :P84m;
B (71)Boston classification 波士顿分类 L$
ZZ]?7j
B (72)breakeven chart 保本图 2U`g[1
B (73)breakeven point 保本点 P/doNv}iG
B (74)breaking-down time 复位时间 t Ai?B jo
B (75)budget 预算 BZAF;j
B (76)budget center 预算中心 2M3C
5Fu
B (77)budget cost allowance 预算成本折让 }R2afTn[;
B (78)budget manual 预算手册 k2ZMDU
B (79)budget period 预算期间 Ue2k^a*Ww
B (80)budgetary control 预算控制 @w@ `-1
B (81)budgeted capacity 预算生产能力 1ppU
?#
B (82)burden 制造费用 5r(Y,m"?
B (83)business center 经营中心 {.D/MdwW;
B (84)business entity 营业个体 >'2=3L^Q
B (85)business unit 经营单位 nTxN>?l2E
B (86)buy-out management 管理性购买产权 Lo^gg#o
B (87)by-product 副产品 _
cD-E.E%
C (88)called-up share capital 催缴股本 ()%;s2>F
C (89)capacity 生产能力 Xo~kB)|,
C (90)capacity ratios 生产能力比率
I<LIw8LI
C (91)capital 资本 g%T` 6dvT
C (92)capital assets pricing model资本资产计价模式 WTQd}f
C (93)capital commitment 承诺资本 o&U/e\zy
C (94)capital employed 已运用的资本 F@
Cxjz
C (95)capital expenditure 资本支出 8c0ugM
C (96)capital expenditureauthorization 资本支出核准 -q}I;
cH
C (97)capital expenditure control 资本支出控制 #wP$LKk
C (98)capital expenditure proposal资本支出申请 OZi4S3k
C (99)capital funding planning 资本基金筹集计划 ]8ob`F`m,
C (100)capital gain 资本收益 B*T;DE
C (101)capital investment appraisal资本投资评估 `Uy'YfYF
C (102)capital maintenance 资本保全 :}p<Hq 8Z
C (103)capital resource planning 资本资源计划 wQw
y+S
C (104)capital surplus 资本盈余 '"fZGz?
C (105)capital turnover 资本周转率 2kVQ#JyuRI
C (106)card 记录卡 \R (Yf!>
C (107)cash 现金 V}+Ui]ie|I
C (108)cash account 现金账户 8$y5) ~Q
C (109)cash book 现金账薄 7=[/J*-m
C (110)cash cow 金牛产品 DS6g_SS3
C (111)cash flow 现金流量 cy!;;bB
C (112)cash discounted 现金贴现 %6HJM| {H
C (113)cash flow budget 现金流量预算 =Z}=n S?4
C (114)cash flow statement 现金流量表 ,G!mO,DX
C (115)cash ledger 现金分类账 u[?M{E/HU
C (116)cash limit 现金限额 6`U]%qx_I
C (117)CCA 现时成本会计 Ro
eLf Ow
C (118)center 中心 pQ yH`
C (119)changeover time 变更时间 muKCCWy#
C (120)chartered entity 特许经济个体 rhA>;9\
C (121)cheque 支票 L#9g ~>~
C (122)cheque register 支票登记薄 U#
7K^(E9
C (123)coin analysis 零钱分类 d+158qQOh]
C (124)classification 分类 {2MS,Ua{
C (125)clock card 工时卡 _omz74
C (126)code 代码 BhC>G2 ^7
C (127)commitment accounting 承诺确认会计 u$V8fus0
C (128)common cost 共同成本 56T{ JTo
C (129)company limited byguarantee 有限担保责任公司 @bO/5"X,
C (130)company limited shares 股份有限公司 l~*D
jr~
C (131)competitive position 竞争能力状况 1JWo~E'
C (132)concept 概念 wzz>N@|
C (133)conglomerate 跨行业企业
D/]
C (134)consistency concept 一致性概念 u:GDM
C (135)consolidated accounts 合并报表 ua]?D2
C (136)consolidation accounting 合并会计
C}8 3t~Q
C (137)consortium 财团 WDq~mi
C (138)contingency plan 应急计划 SWPb=[WEz
C (139)contingent liabilities 或有负债 &n-)Alx
C (140)continuous operation 连续生产 ^F4h:
C (141)contra 抵消 gL}x|Q2`
C (142)contract cost 合同成本 #AUV&pI[
C (143)contract costing 合同成本计算 ~5sH`w~vQ
C (144)contribution 贡献毛益
:to1%6
C (145)contribution centre 贡献中心 N@G~+GCxL
C (146)contribution chart 贡献图 wwVg'V;
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 n>a
H7
C (148)contribution to salesration 贡献毛益对销售比率 Os"T,`F2s
C (149)control 控制 ]0@
06G(y
C (150)control account 控制帐户 Bl!R
bh\
C (151)control limits 控制限度 *J|]E(
C (152)controllability concept 可控制概念 K6M_b?XekA
C (153)controllable cost 可控制成本 vD'YLn%Q
C (154)conversion cost 加工成本 n06Jg+
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 [|{m/`8C
C (156)corporate appraisal 公司评估 ~ w,hJ `
C (157)corporate planning 公司计划 [2
Ot=t6]
C (158)corporate social reporting 公司社会报告 E{W(5.kb;i
C (159)corporation 股份公司 +!Lz]@9K
C (160)cost 成本 _yP02a^2
C (161)cost account 成本帐户 |+r5D4]e
C (162)cost accounting 成本会计 tX
3y{W10"
C (163)cost accounting manual 成本手册 1y}tPkOe7O
C (164)cost accounts calendar 成本报表的日历时间 7zEpuw
C (165)cost adjustment 成本调整 BFH=cs
C (166)cost allocation 成本分配 oES4X{,
C (167)cost apportionment 成本分摊 2X!!RS>qg
C (168)cost attribution 成本归属 y~/i{a;1y
C (169)cost audit 成本审计 "?SR+;Y:q
C (170)cost behaviour 成本性态 jhkNi`E7
C (171)cost benefit analysis 成本效益分析 PuoN<9 #
C (172)cost center 成本中心 6 Z7J<0
C (173)cost driver 成本动因