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注会《审计》英语常用词汇
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1.audit 审计 :C6
2.attestation 鉴证 5c50F{
3.credibility 可信赖程度 34S|[PXd
4.audit of financial statements 财务报表审计 .Y B}w
5.agreed-upon procedures 执行商定程序 g3[Zh=+]E
6.high levels of assurance 高水平保证 ).aQ}Gwx^
7.compilation 编制 ,M@LtA3g
8.reliability 可靠性 0].x8{~o
9.relevance 相关性 Fe8JsB-
10.professional skepticism 职业谨慎 Q(@/,%EF
11.objectivity 客观性 S |S
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12. professional competence 专业胜任能力 VA4>!t)
13.Senior/CPA-in-charge 项目经理 Wr3j8"f/
14.audit engagement letter 业务约定书 u{Jv6K,
15.recurring audit 连续审计 ~x<nz/^
16.the client 委托人 jIY
17.change CPA 更换注册会计师 ;A^0="x&
18.the existing CPA 现任注册会计师 yKE[,"
19.the successor CPA 后任注册会计师 "E`;8
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20.the preceding CPA前任注册会计师 4dy2m!
21.issue the audit report 出具审计报告 K:PzR,nn
22.expert 专家 aq-`Bar
23.the board of directors 董事会 #hinb[fQ
24.knowledge of the entity‘ s business 了解被审计单位情况 b=:$~
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25.assess material misstatement risks评估重大错报风险 a& >(*PQ
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 X r7pF
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27.a general knowledge of —— 初步了解―――的情况 `J*~B
28.a more knowledge of—— 进一步了解的情况 HQi57QB
29.the prior year‘s working papers 以前年度工作底稿 Q`$Q(/
30.minutes of meeting 会议纪要 aoNTRJc$
31.business risks 经营风险 T3po.Km\{
32.appropriateness 适当性 QF^ _4Yn
33.accounting estimate 会计估计 $*
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34.management representations 管理层声明 Y|ONCc
35.going concern assumption 持续经营假设 QuuR_Ao?c'
36.audit plan 审计计划 Qd~M;L O"i
37.significant audit areas 重点审计领域 nya-Io.
38.error 错误 \BB(0Ah+t
39.fraud舞弊 4%l
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40.modified or additional procedures 修改或追加审计程序 }sTo,F$
41.misappropriation of assets 侵占资产 vIBVp
42.transactions without substance 虚假交易 NOOP_:( 7H
43.unusual pressures 异常压力 cY/!z
44.the suspected noncompliance 涉嫌存在违法行为 =GO/r;4
45.materialiy 重要性 g8+w?Zn}
46.exceed the materiality level 超过重要性水平 F\m
47.approach the materiality level 接近重要性水平 /<Nb/#8
48.an acceptably low level 可接受水平 J&,N1B
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 h&
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50.misstatements or omissions 错报或漏报 \EH:FM}l,
51.aggregate 总计 HnvE\t9`
52.subsequent events 期后事项 .H1kl)~V
53.adjust the financial statements 调整财务报表 + -e8MvP
54.perform additional audit procedures 实施追加的审计程序 ]7WBoC8
55.audit risk 审计风险 <pd6,l\
56.detection risk 检查风险 q|PB[*T
57.inappropriate audit opinion 不适当的审计意见 nquKeH
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 aQax85
60.the acceptable level of detection risk 可接受的检查风险 X1* 6qd+E
61.assessed level of material misstatement risk 重大错报风险的评估水平 XOl]s?6H$
62.simall business 小规模企业 bS
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63.accounting system 会计系统 a/@<KnT
64.test of control 控制测试 ^+Ez[S{8
65.walk-through test 穿行测试 /'|'3J]HP
66.communication 沟通 w, 0tY=h6
67.flow chart 流程图 |xI\)VE^
68.reperformance of internal control 重新执行 />fP )56*
69.audit evidence 审计证据 b
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70.substantive procedures 实质性程序 @Z$`c{V<
71.assertions 认定 T!6H5>zA
72.esistence 存在 8kZ~
73.occurrence 发生 aubmA0w
74.completeness 完整性 a,Gd\.D
75.rights and obligations 权利和义务 I\R5Cb<p
76.valuation and allocation 计价和分摊 _] E ~ci}
77.cutoff 截止 W(*:8}m,p
78.accuracy 准确性 7Dy\-9:v
79.classification 分类 :" ZH
80.inspection 检查 4 !lbwqo
81.supervision of counting 监盘 -&Fxg>FrYb
82.observation 观察 }Gpw2
83.confirmation 函证 =YX/]g|9K
84.computation 计算 t1HUp dHY
85.analytical procedures 分析程序 Kq/W-VyGh
86.vouch 核对 bwM>#@H
87.trace 追查 s~$kzEtjjU
88.audit sampling 审计抽样 *(ex:1sW
89.error 误差 "s$v?voo
90.expected error 预期误差 :W5*fE(i
91.population 总体 52B
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92.sampling risk 抽样风险 8WWRKP1V
93.non- sampling risk 非抽样风险 8k'UEf`'(
94.sampling unit 抽样单位 K5(?6hr;
95.statistical sampling 统计抽样 sm}q&m]ad
96.tolerable error 可容忍误差 ErF;5ec
97.the risk of under reliance 信赖不足风险 EWN$ILdD
98.the risk of over reliance 信赖过度风险 Tgp}k%R~
99.the risk of incorrect rejection 误拒风险 |0(Z)s,
100. the risk of incorrect acceptance 误受风险 TyMRm
101.working trial balance 试算平衡表 M;W{A)0i1
102.index and cross-referencing 索引和交叉索引 aKaqi}IT
103.cash receipt 现金收入 !lE
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104.cash disbursement 现金支出 pTZPOv#?Q
105.bank statement 银行对账单 Ns9cx
106.bank reconciliation 银行存款余额调节表 ~az6n)
107.balance sheet date 资产负债表日 sS OI5W3A
108.net realizable value 可变现净值 D8_m_M|P
109.storeroom 仓库 zdn e2
110.sale invoice 销售发票 %iIryv;
111.price list 价目表 1W-t})!a
112.positive confirmation request 积极式询证函 Z~g~,q
113.negative confirmation request 消极式询证函 4UoUuKzt
114.purchase requisition 请购单 r6]r+!63"
115.receiving report 验收报告 )8&Q.? T
116.gross margin 毛利 Z5Ao3O@
117.manufacturing overhead 制造费用 ))!Z2
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118.material requisition 领料单 TEB%y9
119.inventory-taking 存货盘点 J),7ukLu^
120.bond certificate 债券 }.gDaxj
121.stock certificate 股票 tjOfekU
122.audit report 审计报告 <_MQC
123.entity 被审计单位 q=bJ9iJsq
124.addressee of the audit report 审计报告的收件人 133lIX+(k
125.unqualified opinion 无保留意见 (|ga#%
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126.qualified opinion 保留意见 a#! Vi93
127.disclaimer of opinion 无法表示意见 ".v9#|
128.adverse opinion 否定意见 iUA2/ A
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A (1)ABC 作业基础成本计算 EBw}/y{Kt
A (2)absorbed overhead 已吸收制造费用 -'{ioHt&X/
A (3)absorption costing 吸收成本计算 .)})8csl.d
A (4)account 账户,报表 {^9,Dy_D
A (5)accounting postulate 会计假设 KBzEEvx/$
A (6)accounting series release 会计公告文件 fJOU1%
A (7)accounting valuation 会计计价 0"u*K n
A (8)account sale 承销清单 dz5bW>
A (9)accountability concept 经营责任概念 >?M:oUVDU
A (10)accountancy 会计职业 i1vBg}WHN
A (11)accountant 会计师 OjMDxG
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A (12)accounting 会计 gbr|0h>
A (13)agency cost 代理成本 ` ]WU=Ss
A (14)accounting bases 会计基础 =DE5Wq19
A (15)accounting manual 会计手册 |Uy hH^
A (16)accounting period 会计期间 zo@>~G3$9
A (17)accounting policies 会计方针 &[I#5bGk
A (18)accounting rate of return 会计报酬率 ]ZO^@sH
A (19)accounting reference date 会计参照日 B_`A[0H
A (20)accounting reference period 会计参照期间 C_O7
A (21)accrual concept 应计概念 H)
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A (22)accrual expenses 应计费用 ReKnvF~
A (23)acid test ration 速动比率(酸性测试比率) z2!
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A (24)acquisition 购置 .XLe\y
A (25)acquisition accounting 收购会计 kp<9o!?)
A (26)activity based accounting 作业基础成本计算 ICq;jf ML
A (27)adjusting events 调整事项
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A (28)administrative expenses 行政管理费 Yl8tj
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A (29)advice note 发货通知 wi*Ke2YKP
A (30)amortization 摊销 N
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A (31)analytical review 分析性检查 %~Nf,
A (32)annual equivalent cost 年度等量成本法 "TtK!>!.
A (33)annual report and accounts 年度报告和报表 Ow//#:
A (34)appraisal cost 检验成本 uHz
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A (35)appropriation account 盈余分配账户 P;hjr;
A (36)articles of association 公司章程细则 q7 Uu 8JXF
A (37)assets 资产 SL%4w<
A (38)assets cover 资产保障 2)[81a
A (39)asset value per share 每股资产价值 34JkB+#a
A (40)associated company 联营公司 56?U4wj7{
A (41)attainable standard 可达标准 b)@D*plS&
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A (42)attributable profit 可归属利润 s}|IRDpp
A (43)audit 审计 p4{?Rhb6
A (44)audit report 审计报告 ]3
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A (45)auditing standards 审计准则 L$@RSKYp
A (46)authorized share capital 额定股本 e
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A (47)available hours 可用小时 c~RElL
A (48)avoidable costs 可避免成本 IA8kq =W
B (49)back-to-back loan 易币贷款 4pA<s-
B (50)backflush accounting 倒退成本计算 j?w7X?1(
B (51)bad debts 坏帐 Qg9{<0{u
B (52)bad debts ratio 坏帐比率 7
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B (53)bank charges 银行手续费 webT
B (54)bank overdraft 银行透支 A|RAMO@le
B (55)bank reconciliation 银行存款调节表 0C3Yina9
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B (56)bank statement 银行对账单 T'Jw\u>"R
B (57)bankruptcy 破产 M
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B (58)basis of apportionment 分摊基础 A*\4C3a'%
B (59)batch 批量 f+<-Jc
B (60)batch costing 分批成本计算 y0(k7D|\
B (61)beta factor B(市场)风险因素 ;=h^"et
B (62)bill 账单 ;C{2*0"H|
B (63)bill of exchange 汇票 )-
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B (64)bill of landing 提单 }b\d CGVr
B (65)bill of materials 用料预计单 ?r'
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B (66)bill payable 应付票据 )%,bog(x
B (67)bill receivable 应收票据 @ULr)&9
B (68)bin card 存货记录卡 aN;L5;m#>{
B (69)bonus 红利 Z8'uZ#=Yw
B (70)book-keeping 薄记 o`RTvGXk
B (71)Boston classification 波士顿分类 dC,F?^
B (72)breakeven chart 保本图 zI7-xqZ
B (73)breakeven point 保本点 *"9b?`E
B (74)breaking-down time 复位时间 mGL%<4R,
B (75)budget 预算 w:N\]=Vh
B (76)budget center 预算中心 .P ,\69g~A
B (77)budget cost allowance 预算成本折让 Y;#P"-y
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B (78)budget manual 预算手册 yRieGf1'SD
B (79)budget period 预算期间 v`Sllv5bV
B (80)budgetary control 预算控制 ;Rwr5
B (81)budgeted capacity 预算生产能力 yRvq3>mU
B (82)burden 制造费用 sBRw#xyS
B (83)business center 经营中心 ^vG*8,^S=8
B (84)business entity 营业个体 pOH_ CXw
B (85)business unit 经营单位 M6 0(yTm
B (86)buy-out management 管理性购买产权 x5PQ9Bw,
B (87)by-product 副产品 {Ja#pt
C (88)called-up share capital 催缴股本 Z#4? /'
C (89)capacity 生产能力 PkG+`N
C (90)capacity ratios 生产能力比率 =BX<;vU
C (91)capital 资本 $orhY D3gv
C (92)capital assets pricing model资本资产计价模式 AeUwih.
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C (93)capital commitment 承诺资本 kTC6fNj[
C (94)capital employed 已运用的资本 GhpH7%s
C (95)capital expenditure 资本支出 ]MB^0:F-
C (96)capital expenditureauthorization 资本支出核准 5jYRIvM[Q~
C (97)capital expenditure control 资本支出控制 IL>Gi`Y&
C (98)capital expenditure proposal资本支出申请 "2=v?,'t
C (99)capital funding planning 资本基金筹集计划 s*]1d*B!
C (100)capital gain 资本收益 %? RX}37K
C (101)capital investment appraisal资本投资评估 B~~rLo:a
C (102)capital maintenance 资本保全 Ko -<4wu
C (103)capital resource planning 资本资源计划 C= hE@
C (104)capital surplus 资本盈余 -{L[Wt{1
C (105)capital turnover 资本周转率 $fC= v
C (106)card 记录卡 *AxKV
5[H
C (107)cash 现金 &1B)mj
C (108)cash account 现金账户 i[jAAr$
C (109)cash book 现金账薄 ,"}'NH@
C (110)cash cow 金牛产品
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C (111)cash flow 现金流量 bLNQ%=FjO
C (112)cash discounted 现金贴现 g7d) YUc
C (113)cash flow budget 现金流量预算 P5aHLNit
C (114)cash flow statement 现金流量表 k (
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C (115)cash ledger 现金分类账 Qiw Zk<rb
C (116)cash limit 现金限额 M}@^8
C (117)CCA 现时成本会计 tnKzg21%
C (118)center 中心 UGR5ILf
C (119)changeover time 变更时间 Txw,B2e)>
C (120)chartered entity 特许经济个体 +o_`k!
C (121)cheque 支票 nTYqZlI,
C (122)cheque register 支票登记薄 ,L_p"A
C (123)coin analysis 零钱分类 =ohdL_6
C (124)classification 分类 ]vu'+F$
C (125)clock card 工时卡 m0\(a_0V
C (126)code 代码 5(U.<
C (127)commitment accounting 承诺确认会计 !})+WSs'"s
C (128)common cost 共同成本 t/q\Ne\\,
C (129)company limited byguarantee 有限担保责任公司 Gm.v-T$
C (130)company limited shares 股份有限公司 :l*wf/&z
C (131)competitive position 竞争能力状况 ][qZOIk@
C (132)concept 概念 i4Fw+Z
C (133)conglomerate 跨行业企业 5Z;Py"%
C (134)consistency concept 一致性概念 y0=BL
C (135)consolidated accounts 合并报表 L!e@T'
C (136)consolidation accounting 合并会计 (cA=~Bw[=
C (137)consortium 财团 QR^pu.k@
C (138)contingency plan 应急计划 du47la 3
C (139)contingent liabilities 或有负债 v_G4:tY
C (140)continuous operation 连续生产 j[Et+V?
C (141)contra 抵消 @];Xbbw+c
C (142)contract cost 合同成本 orL7y&w(v:
C (143)contract costing 合同成本计算 } 10Dvt>+
C (144)contribution 贡献毛益 R?]>8o,
C (145)contribution centre 贡献中心 Wje7fv
C (146)contribution chart 贡献图 ^&Qaf:M
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 4NbC V)Dm
C (148)contribution to salesration 贡献毛益对销售比率 5Pv>`E2^
C (149)control 控制 8@Y@5)Oc
C (150)control account 控制帐户 cLB"<mG
C (151)control limits 控制限度 D{G#|&;
C (152)controllability concept 可控制概念 geT<vh Z6
C (153)controllable cost 可控制成本 %7L'2/Y2x
C (154)conversion cost 加工成本 Z i|'lHr
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ,,,5pCi\
C (156)corporate appraisal 公司评估 ok[R`99
C (157)corporate planning 公司计划 l?#([(WM
C (158)corporate social reporting 公司社会报告 [;tbNVZK
C (159)corporation 股份公司 q 2=^l
C (160)cost 成本 `Y+p7*Qr2
C (161)cost account 成本帐户 "h)+fAT|,
C (162)cost accounting 成本会计 2>s:wABb /
C (163)cost accounting manual 成本手册 wGbD%=
C (164)cost accounts calendar 成本报表的日历时间 vbA9V<c&
C (165)cost adjustment 成本调整 mk[=3!J
C (166)cost allocation 成本分配 &uk?1Z#j
C (167)cost apportionment 成本分摊 Q OdvzVy<
C (168)cost attribution 成本归属 cL`l1:j\}
C (169)cost audit 成本审计 2#|Q=rWB
C (170)cost behaviour 成本性态 Lx(Y=
C (171)cost benefit analysis 成本效益分析 !m^WtF
C (172)cost center 成本中心 /~AajLxu3W
C (173)cost driver 成本动因