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注会《审计》英语常用词汇 h(,SAY_
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1.audit 审计 9o.WJ
2.attestation 鉴证
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3.credibility 可信赖程度 1i}Rc:
4.audit of financial statements 财务报表审计 _tfZg /+)
5.agreed-upon procedures 执行商定程序 9Z0(e!b4S
6.high levels of assurance 高水平保证 .
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7.compilation 编制 _tR%7%3*
8.reliability 可靠性
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9.relevance 相关性 x@+m_y
10.professional skepticism 职业谨慎 \TG!M]D:
11.objectivity 客观性 #@,39!;,:O
12. professional competence 专业胜任能力 v>3)^l:=Y*
13.Senior/CPA-in-charge 项目经理 \lK iUy/
14.audit engagement letter 业务约定书 w5l:^^zF(
15.recurring audit 连续审计 2,nKbE9*
16.the client 委托人 ]McLace&
17.change CPA 更换注册会计师 i0uBb%GMT
18.the existing CPA 现任注册会计师 TB] %?L:
19.the successor CPA 后任注册会计师 /&=E=S6
20.the preceding CPA前任注册会计师 :GC<U|p
21.issue the audit report 出具审计报告 M}4%LjD
22.expert 专家 =R#K`H66j
23.the board of directors 董事会 >n@?F[ Y
24.knowledge of the entity‘ s business 了解被审计单位情况 \5^#5_<
25.assess material misstatement risks评估重大错报风险 %T*lcg
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 R@``MC0
27.a general knowledge of —— 初步了解―――的情况 )5lo^Qb
28.a more knowledge of—— 进一步了解的情况 g$~3 @zD
29.the prior year‘s working papers 以前年度工作底稿 sXI_!)H
30.minutes of meeting 会议纪要 KQ3]'2q
31.business risks 经营风险 c,KT1me
32.appropriateness 适当性 Ebp^-I9.d
33.accounting estimate 会计估计 A)En25,X
34.management representations 管理层声明 kZ+nL)YQ#
35.going concern assumption 持续经营假设 E%
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36.audit plan 审计计划 OpY2Z7_
37.significant audit areas 重点审计领域 wKhuUZj{
38.error 错误 m~9Qx`fi`
39.fraud舞弊 RqW
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40.modified or additional procedures 修改或追加审计程序 SN|EWe^
41.misappropriation of assets 侵占资产 KyW6[WA9
42.transactions without substance 虚假交易 F\+wM*:U
43.unusual pressures 异常压力 hS&,Gm`^
44.the suspected noncompliance 涉嫌存在违法行为 9Y1&SEsNX
45.materialiy 重要性 zpr`
46.exceed the materiality level 超过重要性水平 k
oo`JHC
47.approach the materiality level 接近重要性水平 38!
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48.an acceptably low level 可接受水平 `pF|bZ?v
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 IC+Z C
50.misstatements or omissions 错报或漏报 w!)B\l^+c
51.aggregate 总计 cTmoz.0
52.subsequent events 期后事项 %y33evX/B
53.adjust the financial statements 调整财务报表 ilQR@yp*
54.perform additional audit procedures 实施追加的审计程序 T[s_w-<7$
55.audit risk 审计风险 6%NX|4_
56.detection risk 检查风险 .MuS"R{y
57.inappropriate audit opinion 不适当的审计意见 } ab@Nd$
58.material misstatement 重大的错报 S =q.Y
59.tolerable misstatement 可容忍错报 V'~]b~R
60.the acceptable level of detection risk 可接受的检查风险 o:_}=1nh
61.assessed level of material misstatement risk 重大错报风险的评估水平 !!_K|}QOE
62.simall business 小规模企业 u&`7 C
63.accounting system 会计系统 F ^Rt
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64.test of control 控制测试 L5
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65.walk-through test 穿行测试 ivC1
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66.communication 沟通 zJ7vAL
67.flow chart 流程图 @HJ&"72$<
68.reperformance of internal control 重新执行 bT}P":*y
69.audit evidence 审计证据 B2VC:T
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70.substantive procedures 实质性程序 M(x5D;d
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71.assertions 认定 :kq J~
72.esistence 存在 D61CO-E(D
73.occurrence 发生
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74.completeness 完整性 O5{!CT$
75.rights and obligations 权利和义务 l]inG^s
76.valuation and allocation 计价和分摊 >-
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77.cutoff 截止 #_y#sDfzh
78.accuracy 准确性 !>
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79.classification 分类 (=0W[@k
80.inspection 检查
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81.supervision of counting 监盘 8I04Nx
82.observation 观察 t>f<4~%MJ
83.confirmation 函证 UA/Q3)
84.computation 计算 db^S@}
85.analytical procedures 分析程序 szMh}q"u
86.vouch 核对 fLL_{o0T
87.trace 追查 gxpR#/(E~
88.audit sampling 审计抽样 |Y"q. n77
89.error 误差 1Vt7
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90.expected error 预期误差 ej>8$^y
91.population 总体 i
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92.sampling risk 抽样风险 Q.#@xaX'{`
93.non- sampling risk 非抽样风险 ,i#]&f`c;5
94.sampling unit 抽样单位 mf6?8!O}>
95.statistical sampling 统计抽样 2Ch!LS:+
96.tolerable error 可容忍误差 FOgF'!K
97.the risk of under reliance 信赖不足风险 r^-3( 77n
98.the risk of over reliance 信赖过度风险 4%~$A`7
99.the risk of incorrect rejection 误拒风险 [c]X)
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100. the risk of incorrect acceptance 误受风险 aM5zYj`pW
101.working trial balance 试算平衡表 G!T)V2y
102.index and cross-referencing 索引和交叉索引 1.!rq,+>1
103.cash receipt 现金收入 vE7 L> 7
104.cash disbursement 现金支出 FiJJe
105.bank statement 银行对账单 `%p}.X
106.bank reconciliation 银行存款余额调节表 gBUtv|(@>[
107.balance sheet date 资产负债表日 P!'Sx;C^f
108.net realizable value 可变现净值 k1i*1Tc
109.storeroom 仓库 2<)63[YO
110.sale invoice 销售发票 =K .' x
111.price list 价目表 rc1EJ(c
112.positive confirmation request 积极式询证函 <Rob.x3
113.negative confirmation request 消极式询证函 1uz9zhG><
114.purchase requisition 请购单 ZN-J!e"`
115.receiving report 验收报告 @4Z>;
116.gross margin 毛利 /lkIbmV
117.manufacturing overhead 制造费用 ,,S5 8\x
118.material requisition 领料单 }"wWSPD
119.inventory-taking 存货盘点 &^FCp'J-
120.bond certificate 债券 P\KP )bkC
121.stock certificate 股票 , fFB.q"
122.audit report 审计报告 Ke,UwYG2~G
123.entity 被审计单位 Y>geP+ -
124.addressee of the audit report 审计报告的收件人 eG9
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125.unqualified opinion 无保留意见 ~ ?m';
126.qualified opinion 保留意见 %/b?T]{
127.disclaimer of opinion 无法表示意见 >t7xa]G
128.adverse opinion 否定意见 v>YdPQky
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A (1)ABC 作业基础成本计算 R<{bb'
A (2)absorbed overhead 已吸收制造费用 9V`/zq?
A (3)absorption costing 吸收成本计算 =HmV0
A (4)account 账户,报表 YlwCl4hq
A (5)accounting postulate 会计假设 1O*5>dkX;%
A (6)accounting series release 会计公告文件 yjvzA|(YC
A (7)accounting valuation 会计计价 z8{ kwz
A (8)account sale 承销清单 8hba3L_Z
A (9)accountability concept 经营责任概念 .pNWpWL.
A (10)accountancy 会计职业 ^qs=fF
A (11)accountant 会计师 R}c,ahd
A (12)accounting 会计 ^_#0\f
A (13)agency cost 代理成本 Z0g3> iItM
A (14)accounting bases 会计基础 =i }
A (15)accounting manual 会计手册 =($RT
A (16)accounting period 会计期间 Re-~C[zwT
A (17)accounting policies 会计方针 j*nZ
A (18)accounting rate of return 会计报酬率 3Ba>a(E
A (19)accounting reference date 会计参照日 dawe!w!
A (20)accounting reference period 会计参照期间 KlGPuGL
A (21)accrual concept 应计概念 _7#Ng@#\
A (22)accrual expenses 应计费用 (f^WC,
A (23)acid test ration 速动比率(酸性测试比率) W!8g.r4u+,
A (24)acquisition 购置 rCi7q]_
A (25)acquisition accounting 收购会计 `G&W%CHB
A (26)activity based accounting 作业基础成本计算 EQ'iyXhEe
A (27)adjusting events 调整事项 2Un~Iy
A (28)administrative expenses 行政管理费 zQM3n
=y
A (29)advice note 发货通知 kmPK |R
A (30)amortization 摊销 ~Z!!wDHS
A (31)analytical review 分析性检查 3US}('
A (32)annual equivalent cost 年度等量成本法 e}y oy+9
A (33)annual report and accounts 年度报告和报表 T#xC
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A (34)appraisal cost 检验成本 0gO<]]M?
A (35)appropriation account 盈余分配账户 *#-X0}'s
A (36)articles of association 公司章程细则 hX?L/
yf
A (37)assets 资产 Q1 ?O~ao
A (38)assets cover 资产保障 dOh'9kk3
A (39)asset value per share 每股资产价值 l4?o0;:
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A (40)associated company 联营公司 S453oG"
A (41)attainable standard 可达标准 tgK$}#.*
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A (42)attributable profit 可归属利润
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A (43)audit 审计 lMz5))Rr
A (44)audit report 审计报告 i*B@#;;F
A (45)auditing standards 审计准则 ?nJ7lLQA
A (46)authorized share capital 额定股本 Wc [@,
A (47)available hours 可用小时 Q3>
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A (48)avoidable costs 可避免成本 FVM:%S
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B (49)back-to-back loan 易币贷款 nlJ~Q_E(
B (50)backflush accounting 倒退成本计算 ^N}zePy0
B (51)bad debts 坏帐 O4@sN=o
B (52)bad debts ratio 坏帐比率 Z_Jprp{3h
B (53)bank charges 银行手续费 p>4$&-
B (54)bank overdraft 银行透支 qYv/"
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B (55)bank reconciliation 银行存款调节表 l0AgW_T
B (56)bank statement 银行对账单 zJJ
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B (57)bankruptcy 破产 |P7c {
B (58)basis of apportionment 分摊基础 ?#?[6t
B (59)batch 批量 Dz/I"bZLC
B (60)batch costing 分批成本计算 Sp$~)f'
B (61)beta factor B(市场)风险因素 Bv_C *vW
B (62)bill 账单 9XWHr/-_@
B (63)bill of exchange 汇票 CY;ML6c@
B (64)bill of landing 提单 5Nc~cD%0tK
B (65)bill of materials 用料预计单 &EKP93
B (66)bill payable 应付票据 |d^r"wbs3
B (67)bill receivable 应收票据 {Ts@#V=:
B (68)bin card 存货记录卡 ^]c
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B (69)bonus 红利 uU(G &:@
B (70)book-keeping 薄记 \hN\px
B (71)Boston classification 波士顿分类 i0DYdUj
B (72)breakeven chart 保本图 a7'.*H]
B (73)breakeven point 保本点 P\\4 w)C
B (74)breaking-down time 复位时间 4]9+
B (75)budget 预算 vw=OGjT_>m
B (76)budget center 预算中心 u4TU"r("A
B (77)budget cost allowance 预算成本折让 92_F8y*D
B (78)budget manual 预算手册 amq]&.M
B (79)budget period 预算期间 !Cxo4Twg
B (80)budgetary control 预算控制 OJ8 ac6cJ
B (81)budgeted capacity 预算生产能力 ,ButNBv
B (82)burden 制造费用 {[WEA^C~Q
B (83)business center 经营中心 )1
ia;6}
B (84)business entity 营业个体 *0]E4]ZO
B (85)business unit 经营单位 Awl4*J~
B (86)buy-out management 管理性购买产权 &.z: i5&o!
B (87)by-product 副产品 0VC8'6S_k
C (88)called-up share capital 催缴股本 ?8[,0l:|
C (89)capacity 生产能力 DpjiE/*
C (90)capacity ratios 生产能力比率 %7=B?c|
C (91)capital 资本 YW55iyM
C (92)capital assets pricing model资本资产计价模式 z`UL)W
C (93)capital commitment 承诺资本 &ywAzGV{s
C (94)capital employed 已运用的资本 P5s'cPX
C (95)capital expenditure 资本支出 z=1 J{]
C (96)capital expenditureauthorization 资本支出核准 4cJ7W_ >i6
C (97)capital expenditure control 资本支出控制 H59}d
oKH
C (98)capital expenditure proposal资本支出申请 +F3@-A
C (99)capital funding planning 资本基金筹集计划 MGpP'G:v
C (100)capital gain 资本收益 GJz
d4kj
C (101)capital investment appraisal资本投资评估 xc)A`(g
C (102)capital maintenance 资本保全 [uCW8:e
C (103)capital resource planning 资本资源计划 K] ;`
C (104)capital surplus 资本盈余 (sLFJ
a6e
C (105)capital turnover 资本周转率 ^ FNvVbK|`
C (106)card 记录卡 \GYh"5
C (107)cash 现金 g a|RW0
C (108)cash account 现金账户 rlG&wX
C (109)cash book 现金账薄 =au7'i |6
C (110)cash cow 金牛产品 <#AS[Q[N
C (111)cash flow 现金流量 8CKN^8E
C (112)cash discounted 现金贴现 OB"Ur-hJ0
C (113)cash flow budget 现金流量预算 ! Ra.DSL
C (114)cash flow statement 现金流量表 ( iM*Y"Y
C (115)cash ledger 现金分类账 UHr0J jQK
C (116)cash limit 现金限额
dIk/vg
C (117)CCA 现时成本会计 <aps)vF
C (118)center 中心 L3[r7 b
C (119)changeover time 变更时间 Q/[|/uNw?
C (120)chartered entity 特许经济个体 HPl'u'.Hg
C (121)cheque 支票 E__^>=
C (122)cheque register 支票登记薄 !Ld0c4
C (123)coin analysis 零钱分类
MZp`
C (124)classification 分类 i'Vrx(y3
C (125)clock card 工时卡 }{"a}zOl
C (126)code 代码 ]pUf[^4
C (127)commitment accounting 承诺确认会计 (!kd9uV
C (128)common cost 共同成本 xEv]VL:
C (129)company limited byguarantee 有限担保责任公司 \-(.cj)?
C (130)company limited shares 股份有限公司 ygt7;};!
C (131)competitive position 竞争能力状况 [@ExR*
C (132)concept 概念 -*q:B[d
C (133)conglomerate 跨行业企业 bvHF;Qywg
C (134)consistency concept 一致性概念 'iy &%?
C (135)consolidated accounts 合并报表 m$nT#@l5bH
C (136)consolidation accounting 合并会计 OO)m{5r,{
C (137)consortium 财团 kmHIU}Z
C (138)contingency plan 应急计划 bvyX(^I[q
C (139)contingent liabilities 或有负债 TI
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C (140)continuous operation 连续生产 GilaON*pK.
C (141)contra 抵消 +#qW 0g
C (142)contract cost 合同成本 Y
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C (143)contract costing 合同成本计算 i4 BCm/h
C (144)contribution 贡献毛益 ]fc9m~0N,\
C (145)contribution centre 贡献中心 QLNQE 6-
C (146)contribution chart 贡献图 1rs`|iX5
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 1&{]jG{#
C (148)contribution to salesration 贡献毛益对销售比率 9+'QH
C (149)control 控制 d=<"sHO
C (150)control account 控制帐户 ?UD2}D[M
C (151)control limits 控制限度 E]zTd$v6
C (152)controllability concept 可控制概念 fq^D<c{3
C (153)controllable cost 可控制成本 SQ*dC
C (154)conversion cost 加工成本 }T<[JXh=J
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 1J8okBhZ
C (156)corporate appraisal 公司评估
?xTMmm
C (157)corporate planning 公司计划 =HJ)
!(
C (158)corporate social reporting 公司社会报告 t
;wfp>El
C (159)corporation 股份公司 SplE
Y!.k
C (160)cost 成本 8m? 9?OV5
C (161)cost account 成本帐户 N}ur0 'J0
C (162)cost accounting 成本会计 l2>ka~
C (163)cost accounting manual 成本手册 u= a5Z4 N'
C (164)cost accounts calendar 成本报表的日历时间 Af8&PhyrU
C (165)cost adjustment 成本调整 {(mT,}`4
C (166)cost allocation 成本分配 hh\\api
C (167)cost apportionment 成本分摊 1pe eecE
C (168)cost attribution 成本归属 :?1
r.n
C (169)cost audit 成本审计 L2"f
O
C (170)cost behaviour 成本性态 EL_rh TWw
C (171)cost benefit analysis 成本效益分析 |&JCf=
C (172)cost center 成本中心 -{z.8p}IW
C (173)cost driver 成本动因