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注会《审计》英语常用词汇 y^"@$
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1.audit 审计 8qqN0"{,
2.attestation 鉴证 (6.uNLr
3.credibility 可信赖程度 lXg5UrW
4.audit of financial statements 财务报表审计 XC5/$3'M&
5.agreed-upon procedures 执行商定程序 c"v75lW-J
6.high levels of assurance 高水平保证 l>MDCqV
7.compilation 编制 :\vs kk),
8.reliability 可靠性 qVKd c*R-
9.relevance 相关性 qm3H/cC9+
10.professional skepticism 职业谨慎 >MGWN
11.objectivity 客观性 d=n@#|3
12. professional competence 专业胜任能力 ^$50[
13.Senior/CPA-in-charge 项目经理 F#>00b{Q
14.audit engagement letter 业务约定书 )q[P&f(h
15.recurring audit 连续审计 .%s
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16.the client 委托人 Z2gWa~dBC
17.change CPA 更换注册会计师 tEL9hZzI
18.the existing CPA 现任注册会计师 qa-FLUkIk!
19.the successor CPA 后任注册会计师 #R{>@]x`
20.the preceding CPA前任注册会计师 WFiX=@SS
21.issue the audit report 出具审计报告
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22.expert 专家 uN:KivVe
23.the board of directors 董事会 mUbm3JIjJ
24.knowledge of the entity‘ s business 了解被审计单位情况 D3yTN"
25.assess material misstatement risks评估重大错报风险 g"Y_!)X
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 a3>/B$pE
27.a general knowledge of —— 初步了解―――的情况 HT6 [Z1
28.a more knowledge of—— 进一步了解的情况 ]
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29.the prior year‘s working papers 以前年度工作底稿 UWF
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30.minutes of meeting 会议纪要 4SZ,X^]I>
31.business risks 经营风险 Bl*}*S PU
32.appropriateness 适当性 (Kwqa"Hk4{
33.accounting estimate 会计估计 U
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34.management representations 管理层声明 ly-(F2
35.going concern assumption 持续经营假设 *m}8L%<HT
36.audit plan 审计计划 |ZL?Pqki
37.significant audit areas 重点审计领域 \c
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38.error 错误 MzD1sWmK
39.fraud舞弊 755,=U8'wi
40.modified or additional procedures 修改或追加审计程序 oGRk/@
41.misappropriation of assets 侵占资产 -B H/)$-$
42.transactions without substance 虚假交易 l[Z o,4*
43.unusual pressures 异常压力 7ocUFY0"
44.the suspected noncompliance 涉嫌存在违法行为 Qz,2PO
45.materialiy 重要性 d
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46.exceed the materiality level 超过重要性水平 |gA@WV-%
47.approach the materiality level 接近重要性水平 4AS%^&ah
48.an acceptably low level 可接受水平 ^o{{kju
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 `*3A7y
50.misstatements or omissions 错报或漏报 ==OUd6e}
51.aggregate 总计 &em~+83
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 x
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54.perform additional audit procedures 实施追加的审计程序 `Pvi+:6\Y
55.audit risk 审计风险 z'U.}27&o
56.detection risk 检查风险 } Bf@69
57.inappropriate audit opinion 不适当的审计意见 (dq_,LI
58.material misstatement 重大的错报 -Cs( 3[
59.tolerable misstatement 可容忍错报 LN|(Z*
60.the acceptable level of detection risk 可接受的检查风险 +6#$6 hG
61.assessed level of material misstatement risk 重大错报风险的评估水平 B/wD~xC?x
62.simall business 小规模企业 YGJ!!(~r
63.accounting system 会计系统 Vr
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64.test of control 控制测试 'F d+1
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65.walk-through test 穿行测试 =&z+7Pe[
66.communication 沟通 +})QT FV
67.flow chart 流程图 J'}+0mln
68.reperformance of internal control 重新执行 ~.:{
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69.audit evidence 审计证据 cXPpxRXBD
70.substantive procedures 实质性程序 ,c&u\W=p
71.assertions 认定 ,`}yJ*7
72.esistence 存在 ! :&SfPv
73.occurrence 发生 o8R_Ojh
74.completeness 完整性 = LNU%0m
75.rights and obligations 权利和义务 AioW*`[WjA
76.valuation and allocation 计价和分摊 J\y^T3
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77.cutoff 截止 ;k!.ey$S
78.accuracy 准确性 ,)1C"'
79.classification 分类 w a_{\v=
80.inspection 检查 9^XZ|`
81.supervision of counting 监盘 )#m{"rk[x,
82.observation 观察 },8|9z#pyB
83.confirmation 函证 b* n3Fej
84.computation 计算 wH ,PA:
85.analytical procedures 分析程序 <[k3x8H'
86.vouch 核对 yv4x.cfI2W
87.trace 追查 FOQ-KP\=,
88.audit sampling 审计抽样 z}[u~P,
89.error 误差 K,g6y#1"
90.expected error 预期误差 8g0 #WV
91.population 总体 nK;d\DO
92.sampling risk 抽样风险 m^QoB
93.non- sampling risk 非抽样风险 CtCReH03
94.sampling unit 抽样单位 v 6
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95.statistical sampling 统计抽样 e3ZRL91c
96.tolerable error 可容忍误差 f6Y?),`
97.the risk of under reliance 信赖不足风险 JTKS5r7?
98.the risk of over reliance 信赖过度风险 +j 9+~
99.the risk of incorrect rejection 误拒风险 KR( apO
100. the risk of incorrect acceptance 误受风险 =3035{\
101.working trial balance 试算平衡表 zDdo RK@
102.index and cross-referencing 索引和交叉索引 D`p2a eI
103.cash receipt 现金收入 D,cD]tB2
104.cash disbursement 现金支出 z:-{Y2F
105.bank statement 银行对账单 Yh1</C
106.bank reconciliation 银行存款余额调节表 CH4Nz'X2
107.balance sheet date 资产负债表日 xRWfZ3E
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108.net realizable value 可变现净值 (2;Aqx5i
109.storeroom 仓库 Z;uKnJh
110.sale invoice 销售发票 ~!({Unt+'
111.price list 价目表 ?ES{t4"
112.positive confirmation request 积极式询证函 ] V/5<O1
113.negative confirmation request 消极式询证函 MGF!ZZ\
114.purchase requisition 请购单 r ~{nlLO}
115.receiving report 验收报告 &u:U"j
116.gross margin 毛利 j
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117.manufacturing overhead 制造费用 7**zb"#y
118.material requisition 领料单 ;-1KPDIp`
119.inventory-taking 存货盘点 791v>h
120.bond certificate 债券 bSIY|/d+
121.stock certificate 股票 \Q#pu;Y*N]
122.audit report 审计报告 q?j7bp
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123.entity 被审计单位 #X)DFAtb
124.addressee of the audit report 审计报告的收件人 D\G 8p;
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 Ov(k:"N
127.disclaimer of opinion 无法表示意见 <W!T+sMQj
128.adverse opinion 否定意见 !\'w>y7
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A (1)ABC 作业基础成本计算 eYv^cbO@:
A (2)absorbed overhead 已吸收制造费用 bmHj)^v5]
A (3)absorption costing 吸收成本计算 |}77'w :
A (4)account 账户,报表 \ ERBb.
A (5)accounting postulate 会计假设 <@M5 C-hH
A (6)accounting series release 会计公告文件 Z%?>H iy'o
A (7)accounting valuation 会计计价 |Gq3pL<jkC
A (8)account sale 承销清单 ~[!Tpq5
A (9)accountability concept 经营责任概念 n!zB+hW
A (10)accountancy 会计职业 htYfIy{5w
A (11)accountant 会计师 &DQ_qOKD
A (12)accounting 会计 *fY*Wy9
A (13)agency cost 代理成本 !v3d:n\W8
A (14)accounting bases 会计基础 -n@,r%`UK
A (15)accounting manual 会计手册 <1vogUDW
A (16)accounting period 会计期间 l%V+]skS
A (17)accounting policies 会计方针 iw.F8[})
A (18)accounting rate of return 会计报酬率 ;-i)}<
A (19)accounting reference date 会计参照日 \ $TM=Ykj
A (20)accounting reference period 会计参照期间 9F3aT'3#!
A (21)accrual concept 应计概念 Fp B3SJ6 B
A (22)accrual expenses 应计费用 qW3XA$g|j'
A (23)acid test ration 速动比率(酸性测试比率) m!INbIh
A (24)acquisition 购置 N8T.Ye N
A (25)acquisition accounting 收购会计 UaG&HGg]!
A (26)activity based accounting 作业基础成本计算 |s#,^SJ0
A (27)adjusting events 调整事项 M\ wCZG
A (28)administrative expenses 行政管理费 \`8$bpW[nS
A (29)advice note 发货通知 di;~$rI!?
A (30)amortization 摊销 Wu,=jL3?$A
A (31)analytical review 分析性检查 r{~b4~kAf5
A (32)annual equivalent cost 年度等量成本法 mb'{@
A (33)annual report and accounts 年度报告和报表 -R9{Ak
A (34)appraisal cost 检验成本 2n"-~'3\
A (35)appropriation account 盈余分配账户 P{RGW.Ci@
A (36)articles of association 公司章程细则 P/S ,dhs(
A (37)assets 资产 ?5G;=#
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A (38)assets cover 资产保障
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A (39)asset value per share 每股资产价值
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A (40)associated company 联营公司 9QD+
A (41)attainable standard 可达标准 _+}o/449
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A (42)attributable profit 可归属利润 ;Gp9
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A (43)audit 审计 xJ^B.;>
A (44)audit report 审计报告 {h|kx/4{m
A (45)auditing standards 审计准则 Yl
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A (46)authorized share capital 额定股本 1q
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A (47)available hours 可用小时 Vf(..8
A (48)avoidable costs 可避免成本 ^Ux.s Q
B (49)back-to-back loan 易币贷款 4Qi-zNNB
B (50)backflush accounting 倒退成本计算 vqF=kB"P
B (51)bad debts 坏帐 ,-n_(U
B (52)bad debts ratio 坏帐比率 [IyC}lSW^-
B (53)bank charges 银行手续费 cr18`xU
B (54)bank overdraft 银行透支 B<|Vm.D
B (55)bank reconciliation 银行存款调节表 xxgdp. (
B (56)bank statement 银行对账单 y`z?lmV)xM
B (57)bankruptcy 破产 \R
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B (58)basis of apportionment 分摊基础 \+
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B (59)batch 批量 cI6Td*vM
B (60)batch costing 分批成本计算 Tv,ZS
B (61)beta factor B(市场)风险因素 <\d`}A:&
B (62)bill 账单 Rto/-I0l
B (63)bill of exchange 汇票 yJw.z#bB#
B (64)bill of landing 提单 (nkiuCO
B (65)bill of materials 用料预计单 u3cl7~- yW
B (66)bill payable 应付票据 V\
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B (67)bill receivable 应收票据 Y 6jgAq
B (68)bin card 存货记录卡 ?wIw$p>wT
B (69)bonus 红利 aM
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B (70)book-keeping 薄记 A0ZU #"'/
B (71)Boston classification 波士顿分类 +wEsfYW
B (72)breakeven chart 保本图 F$s:
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B (73)breakeven point 保本点 5o^\jTEl^
B (74)breaking-down time 复位时间 ##"
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B (75)budget 预算 ;b|=osyT\
B (76)budget center 预算中心 |41~U\
B (77)budget cost allowance 预算成本折让 8yswi[
B (78)budget manual 预算手册 LCSJIt
B (79)budget period 预算期间 O^~nf%
B (80)budgetary control 预算控制 Q}^qu6
B (81)budgeted capacity 预算生产能力 gd0a,_`M
B (82)burden 制造费用 /mn'9=ks
B (83)business center 经营中心 #A~7rH%hi
B (84)business entity 营业个体 JGYJ;j{E]
B (85)business unit 经营单位 #8WHIDS>
B (86)buy-out management 管理性购买产权 wF-H{C'
B (87)by-product 副产品 Jg&f.
C (88)called-up share capital 催缴股本 5p7i9"tgn
C (89)capacity 生产能力 :c:}_t{%
C (90)capacity ratios 生产能力比率 R,l*@3Q
C (91)capital 资本 S""F58H n
C (92)capital assets pricing model资本资产计价模式 Sq`Zuu9t
C (93)capital commitment 承诺资本 6anH#=(
C (94)capital employed 已运用的资本 EQy~ ^7V B
C (95)capital expenditure 资本支出 GCrsf
C (96)capital expenditureauthorization 资本支出核准 7Xh
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C (97)capital expenditure control 资本支出控制 cf\GC2+"^$
C (98)capital expenditure proposal资本支出申请 2\"T&
C (99)capital funding planning 资本基金筹集计划 T'5MO\
C (100)capital gain 资本收益 Xk :_aJ
C (101)capital investment appraisal资本投资评估 :?gp}.
C (102)capital maintenance 资本保全 h\6 t\_^\
C (103)capital resource planning 资本资源计划 bW GMgC
C (104)capital surplus 资本盈余 s +0S,?{$
C (105)capital turnover 资本周转率 Tog'3k9Uw
C (106)card 记录卡 Ibv`/8xh
C (107)cash 现金 cmp@Ow"c
C (108)cash account 现金账户 k7nke^,|
C (109)cash book 现金账薄 o#-^Lg&
C (110)cash cow 金牛产品 LO,:k+&A+
C (111)cash flow 现金流量 4SIS#m
C (112)cash discounted 现金贴现 7\i> >
C (113)cash flow budget 现金流量预算 k P=~L=cK
C (114)cash flow statement 现金流量表 s[t?At->
C (115)cash ledger 现金分类账 G4EuW *~
C (116)cash limit 现金限额 6^ ,;^
C (117)CCA 现时成本会计 Nfd'|#
C (118)center 中心 =]L ALw
C (119)changeover time 变更时间 ,UxAHCR~9
C (120)chartered entity 特许经济个体 \
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C (121)cheque 支票 1 l-Y)
C (122)cheque register 支票登记薄 cE*d(g
C (123)coin analysis 零钱分类 Md*.q^:
C (124)classification 分类 5?>ES*
C (125)clock card 工时卡 nCLEAe$W\=
C (126)code 代码 WS\Ir-B
C (127)commitment accounting 承诺确认会计 L1MG("R
C (128)common cost 共同成本 D0X!j,Kc
C (129)company limited byguarantee 有限担保责任公司 l-8rCaq&J
C (130)company limited shares 股份有限公司 rotu#?B
C (131)competitive position 竞争能力状况 ]4,eCT
C (132)concept 概念 9bUFxSH
C (133)conglomerate 跨行业企业 Eu[/* t+l
C (134)consistency concept 一致性概念 /Uni6O)oc
C (135)consolidated accounts 合并报表 ro
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C (136)consolidation accounting 合并会计 Bh65qHQO
C (137)consortium 财团 Z)<lPg!YAR
C (138)contingency plan 应急计划 ,b t
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C (139)contingent liabilities 或有负债 ` c"
C (140)continuous operation 连续生产 \$xj>b;
C (141)contra 抵消 V=H :`n3k
C (142)contract cost 合同成本 5wC,:c[H7
C (143)contract costing 合同成本计算 9[:TWvd
C (144)contribution 贡献毛益 ?DKY;:dZF
C (145)contribution centre 贡献中心 q!YAA\'31
C (146)contribution chart 贡献图 4i+H(d n
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 5a5)hmO RB
C (148)contribution to salesration 贡献毛益对销售比率 5Rae?*XH
C (149)control 控制 JD]uDuE
C (150)control account 控制帐户 e. R9:
C (151)control limits 控制限度 sE[
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C (152)controllability concept 可控制概念 [=^Wj`
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C (153)controllable cost 可控制成本 pL2{zW`FDh
C (154)conversion cost 加工成本 lLS7K8;4W
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 f%rZ2h)
C (156)corporate appraisal 公司评估
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C (157)corporate planning 公司计划 4-oaq'//BT
C (158)corporate social reporting 公司社会报告 y N,grU(
C (159)corporation 股份公司 HbJ^L:/
C (160)cost 成本 A}(o1wuw
C (161)cost account 成本帐户 8"o@$;C
C (162)cost accounting 成本会计 ipS:)4QFxJ
C (163)cost accounting manual 成本手册 m%s:4Z%=
C (164)cost accounts calendar 成本报表的日历时间 l\ VrD2j8
C (165)cost adjustment 成本调整 :a9
C (166)cost allocation 成本分配 .Gb!mG
C (167)cost apportionment 成本分摊 ==EB\>g|
C (168)cost attribution 成本归属 9A *gW j
C (169)cost audit 成本审计 @
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C (170)cost behaviour 成本性态 ^ U~
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C (171)cost benefit analysis 成本效益分析 }ldpudU
C (172)cost center 成本中心 o_03Io
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C (173)cost driver 成本动因