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注会《审计》英语常用词汇 } .H Fm'p
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1.audit 审计 CBnouKc:
2.attestation 鉴证 (06Vcqg
3.credibility 可信赖程度 h[
ZN >T
4.audit of financial statements 财务报表审计 [T[9*6
Kt
5.agreed-upon procedures 执行商定程序 w]Ko/;;^2
6.high levels of assurance 高水平保证
:Nj`_2
7.compilation 编制 fov=Yd!
8.reliability 可靠性 kGuk
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9.relevance 相关性 5ih"Nds[H
10.professional skepticism 职业谨慎 rq(~/Yc
11.objectivity 客观性 H, XLb.
12. professional competence 专业胜任能力 )lDIzLp
13.Senior/CPA-in-charge 项目经理 #u<oEDQ
14.audit engagement letter 业务约定书 |h=+&*(:
15.recurring audit 连续审计 HLoQ}oK|K
16.the client 委托人 _z(5e
17.change CPA 更换注册会计师 ?y*+^E0
18.the existing CPA 现任注册会计师 'K@{vB
19.the successor CPA 后任注册会计师 VmOFX:j!,
20.the preceding CPA前任注册会计师 *n*N|6+
21.issue the audit report 出具审计报告 Il^\3T+
22.expert 专家 d7_ g
u
23.the board of directors 董事会 aa0`y
24.knowledge of the entity‘ s business 了解被审计单位情况 u_6BHsU
25.assess material misstatement risks评估重大错报风险 <jRFN&"h}
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 e:GgA
27.a general knowledge of —— 初步了解―――的情况 4`UL1)A]
28.a more knowledge of—— 进一步了解的情况 8pq-nuf
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29.the prior year‘s working papers 以前年度工作底稿 e@,u`{C[
30.minutes of meeting 会议纪要 eb.cq"C
31.business risks 经营风险 <h@z=ijN
32.appropriateness 适当性 +i`Q 7+d
33.accounting estimate 会计估计 Oa}V>a
34.management representations 管理层声明 C7jc 6(>m
35.going concern assumption 持续经营假设 Rgfc29(8
36.audit plan 审计计划 ANFg]g.Az
37.significant audit areas 重点审计领域 V@f
6Lj
38.error 错误 b,rH&+2H
39.fraud舞弊 s=nVoc{Yt
40.modified or additional procedures 修改或追加审计程序 =,AC%S_D~
41.misappropriation of assets 侵占资产 F[7Kw"~J
42.transactions without substance 虚假交易 jr[<i\!
43.unusual pressures 异常压力 O+E1M=R6h
44.the suspected noncompliance 涉嫌存在违法行为 =~\]3g
45.materialiy 重要性 W3jXZ>
46.exceed the materiality level 超过重要性水平 oxMUW<gYd
47.approach the materiality level 接近重要性水平 @m/;ZQ
48.an acceptably low level 可接受水平 :PFx&
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 iBKb/Oi6
50.misstatements or omissions 错报或漏报 MS st
51.aggregate 总计 %su}Ru
52.subsequent events 期后事项 C?[a3rNH(
53.adjust the financial statements 调整财务报表 CrNwALx
54.perform additional audit procedures 实施追加的审计程序 t":W.q<
55.audit risk 审计风险 Gq0]m
56.detection risk 检查风险
e'~-`Z9-)
57.inappropriate audit opinion 不适当的审计意见 FI1THzW4J
58.material misstatement 重大的错报 e' U"`)S
59.tolerable misstatement 可容忍错报 eC>"my`
60.the acceptable level of detection risk 可接受的检查风险 w\o)bn
61.assessed level of material misstatement risk 重大错报风险的评估水平 jJ*@5?A
62.simall business 小规模企业 N;Z`%&
63.accounting system 会计系统 S(>@:`=
64.test of control 控制测试 ${eY9-r_%
65.walk-through test 穿行测试 %ezb^O_6v
66.communication 沟通 mFqSD
67.flow chart 流程图 tLD~
68.reperformance of internal control 重新执行 *%T)\\H2
69.audit evidence 审计证据 >:F,-cx<
70.substantive procedures 实质性程序 ocIt@#20K
71.assertions 认定 Ic[}V0dk
72.esistence 存在 HDF!`
73.occurrence 发生 hncS_ZA
74.completeness 完整性 2SDh0F
75.rights and obligations 权利和义务 o~v_PD[S
76.valuation and allocation 计价和分摊 xH_A@hf;
77.cutoff 截止 &jV9*
78.accuracy 准确性 ^w:OS5 %R
79.classification 分类 w~kHQ%A
80.inspection 检查 0$eyT-:d
81.supervision of counting 监盘 >aEL;V=}P
82.observation 观察 u\{qH!?t
83.confirmation 函证 y4xT:G/M
84.computation 计算 !;o\5x<'$O
85.analytical procedures 分析程序 M11"<3]D
86.vouch 核对 Aautih@LX
87.trace 追查 K-J|/eB
88.audit sampling 审计抽样 o {=qC: b
89.error 误差
2[Z0I4r
90.expected error 预期误差 <u/a`E?
91.population 总体 G1kaF/`O
92.sampling risk 抽样风险 }Vvsh3
93.non- sampling risk 非抽样风险 8G 0
94.sampling unit 抽样单位 Yv)Bj
95.statistical sampling 统计抽样 c%|vUAq
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96.tolerable error 可容忍误差 )\{'fF
97.the risk of under reliance 信赖不足风险 cPpu
98.the risk of over reliance 信赖过度风险 p=!#],[
99.the risk of incorrect rejection 误拒风险 n?'d|h
100. the risk of incorrect acceptance 误受风险 mD9STuA$H
101.working trial balance 试算平衡表 |h5kg<Zgo
102.index and cross-referencing 索引和交叉索引 x}tKewdOSe
103.cash receipt 现金收入 3g4e']t
104.cash disbursement 现金支出 cu[!D}tVU
105.bank statement 银行对账单 I"Q#IvNw
106.bank reconciliation 银行存款余额调节表 `WH[DQ
107.balance sheet date 资产负债表日 BJ~ivT
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108.net realizable value 可变现净值 ds-
yif6
109.storeroom 仓库 Q`
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110.sale invoice 销售发票 ]e^R@w
111.price list 价目表 w[
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112.positive confirmation request 积极式询证函 hVMYB_<~
113.negative confirmation request 消极式询证函 'UY
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114.purchase requisition 请购单 ?n!lUr$:y
115.receiving report 验收报告 rm
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116.gross margin 毛利 tf4*R_6;1$
117.manufacturing overhead 制造费用 /&CUspb
118.material requisition 领料单 mO#I nTO
119.inventory-taking 存货盘点 Rn
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120.bond certificate 债券 bfFmTI$,
121.stock certificate 股票 $bk>kbl P
122.audit report 审计报告 5^\m`gS
123.entity 被审计单位 K!GUv{fp
124.addressee of the audit report 审计报告的收件人 A2Q[%A
125.unqualified opinion 无保留意见 (nGkZ}p
126.qualified opinion 保留意见 e#tIk;9Xz
127.disclaimer of opinion 无法表示意见 `)"tO&Fn
128.adverse opinion 否定意见 ~eDI$IO
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A (1)ABC 作业基础成本计算 "X`RQ6~]>
A (2)absorbed overhead 已吸收制造费用 aiYo8+{!#
A (3)absorption costing 吸收成本计算 o6*/o ]]
A (4)account 账户,报表 zVdKYs i^
A (5)accounting postulate 会计假设 xJ-*%'(KZ
A (6)accounting series release 会计公告文件 Bb~5& @M|N
A (7)accounting valuation 会计计价 &GuF\wJ{7
A (8)account sale 承销清单 <nBo}0O}
A (9)accountability concept 经营责任概念 AWO0NWTB
A (10)accountancy 会计职业 djUihcqA`
A (11)accountant 会计师 ugno]5Ni
A (12)accounting 会计 8$ic~eJ
A (13)agency cost 代理成本 [6H}/_nD
A (14)accounting bases 会计基础 cST\~SUm
A (15)accounting manual 会计手册 ! Q!&CG5l
A (16)accounting period 会计期间 -TgUyv.
A (17)accounting policies 会计方针 z
OtkC3hY
A (18)accounting rate of return 会计报酬率 F#su5<d
A (19)accounting reference date 会计参照日 {B3(HiC
A (20)accounting reference period 会计参照期间 {ih:FcI
A (21)accrual concept 应计概念 u*hH}
A (22)accrual expenses 应计费用 3!aEClRtq
A (23)acid test ration 速动比率(酸性测试比率) D3y>iQd
A (24)acquisition 购置 3)Zu[c[%'J
A (25)acquisition accounting 收购会计 (v!mR+\x
A (26)activity based accounting 作业基础成本计算 I:F
<vE
A (27)adjusting events 调整事项 .:8[wI_f
A (28)administrative expenses 行政管理费 HcA[QBh
A (29)advice note 发货通知 ha5e(Hj?
A (30)amortization 摊销 V{0%xz #
A (31)analytical review 分析性检查 G.Tpl-m
A (32)annual equivalent cost 年度等量成本法 ;Z*'D}
A (33)annual report and accounts 年度报告和报表 w,Q)@]_
A (34)appraisal cost 检验成本 ~
7}]
A (35)appropriation account 盈余分配账户 N+NK`
A (36)articles of association 公司章程细则 IP04l;p/
A (37)assets 资产 hfg
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A (38)assets cover 资产保障 MI\]IQU
A (39)asset value per share 每股资产价值 `gI~|A4
A (40)associated company 联营公司 U+} y
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A (41)attainable standard 可达标准 GMdI0jaG#
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A (42)attributable profit 可归属利润 ^7Lk-a7gp
A (43)audit 审计 EL7T'zJ$
A (44)audit report 审计报告 x
6ahZ
A (45)auditing standards 审计准则 12lEs3
A (46)authorized share capital 额定股本 Ir27Z
P
A (47)available hours 可用小时 `E W!-v)
A (48)avoidable costs 可避免成本 frc{>u~t
B (49)back-to-back loan 易币贷款 KaW~ERx5
B (50)backflush accounting 倒退成本计算 T`?n,'!(
B (51)bad debts 坏帐 q!&B6]
B (52)bad debts ratio 坏帐比率 V9T
4+
B (53)bank charges 银行手续费 Fj^AWv^/
B (54)bank overdraft 银行透支 \45(#H<$
B (55)bank reconciliation 银行存款调节表 "U{,U`@?
B (56)bank statement 银行对账单 UfKkgq#
B (57)bankruptcy 破产 ^wJEfac
B (58)basis of apportionment 分摊基础 -2 xE#r
B (59)batch 批量 y\#o2PVmY
B (60)batch costing 分批成本计算 :_Fxy5}
B (61)beta factor B(市场)风险因素 Sph*1c(R
B (62)bill 账单
RL*]g*
B (63)bill of exchange 汇票 \5hw9T&[B
B (64)bill of landing 提单 #h N.=~
B (65)bill of materials 用料预计单 | 3giZ{
B (66)bill payable 应付票据 6R
2uW
v
B (67)bill receivable 应收票据 RM,'o[%
B (68)bin card 存货记录卡 Fg=v6j4W
B (69)bonus 红利 G#0,CLGN^
B (70)book-keeping 薄记 pds*2p)2
B (71)Boston classification 波士顿分类 eu9w|g
B (72)breakeven chart 保本图 6e#wR/
B (73)breakeven point 保本点 SA+d&H}Fc
B (74)breaking-down time 复位时间 [))JX"a
B (75)budget 预算 R hio7C
B (76)budget center 预算中心 O>
AFF@=
B (77)budget cost allowance 预算成本折让 H)5QqZ8
B (78)budget manual 预算手册 v459},!P
B (79)budget period 预算期间 k 4B_W
B (80)budgetary control 预算控制 ~<,Sh~Ana.
B (81)budgeted capacity 预算生产能力 U
5<@<j(@
B (82)burden 制造费用 Cs4hgb|
B (83)business center 经营中心 X*O9JGh
B (84)business entity 营业个体 Pm^lr! 3p
B (85)business unit 经营单位 0`n
5x0R
B (86)buy-out management 管理性购买产权 nY0sb8lZJ
B (87)by-product 副产品 8l23%iWxe
C (88)called-up share capital 催缴股本 v=p0 +J>
C (89)capacity 生产能力 DA=1KaJ .
C (90)capacity ratios 生产能力比率 <hv7s,i
C (91)capital 资本 bS
rZ{l
C (92)capital assets pricing model资本资产计价模式 5B*qbM
C (93)capital commitment 承诺资本 ,I`_F,
C (94)capital employed 已运用的资本 5UOk)rOf
C (95)capital expenditure 资本支出 VR4%v9[1
C (96)capital expenditureauthorization 资本支出核准 tpYa?ZCM
C (97)capital expenditure control 资本支出控制 tjxvN 4l
C (98)capital expenditure proposal资本支出申请 M|r8KW~S)
C (99)capital funding planning 资本基金筹集计划 fsvYU0L
C (100)capital gain 资本收益 qq;b~ 3kW
C (101)capital investment appraisal资本投资评估 I4ilR$jg
C (102)capital maintenance 资本保全 5v9uHxy
C (103)capital resource planning 资本资源计划 d#\W hRE
C (104)capital surplus 资本盈余 kcS6 _l
C (105)capital turnover 资本周转率 /9_#U#vhY
C (106)card 记录卡 x?L hq2
C (107)cash 现金 ^i`*Wm@!
C (108)cash account 现金账户 +'XhC#:
C (109)cash book 现金账薄 hYb9`0G"2
C (110)cash cow 金牛产品 IN^_BKQt
C (111)cash flow 现金流量 yvxl_*Ds8
C (112)cash discounted 现金贴现 r1Z<:}ZwK
C (113)cash flow budget 现金流量预算 [H,u)8)
C (114)cash flow statement 现金流量表 =i6:puf
C (115)cash ledger 现金分类账 O<GF>
C (116)cash limit 现金限额 wiE]z
C (117)CCA 现时成本会计 O,mip
C (118)center 中心 YwAnqAg
C (119)changeover time 变更时间 9=$!gC)
C (120)chartered entity 特许经济个体 ;+`uER
C (121)cheque 支票 g
X,9Gh
C (122)cheque register 支票登记薄 U9#WN.noG
C (123)coin analysis 零钱分类 ,%hj cGX11
C (124)classification 分类 %&<W(|U1<
C (125)clock card 工时卡 D$nK`r
C (126)code 代码 5@P-g
C (127)commitment accounting 承诺确认会计 te'*<HM
C (128)common cost 共同成本 X/+OF'p
o
C (129)company limited byguarantee 有限担保责任公司 ;fGx;D
C (130)company limited shares 股份有限公司 *{5>XH{
x
C (131)competitive position 竞争能力状况 c_1/W{
C (132)concept 概念 (p |DcA]BX
C (133)conglomerate 跨行业企业 %
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C (134)consistency concept 一致性概念 Wsm`YLYkt!
C (135)consolidated accounts 合并报表 5f{|"LG&
C (136)consolidation accounting 合并会计 U CY2]E
C (137)consortium 财团 3ATjsOL
C (138)contingency plan 应急计划 -_~)f{KN@
C (139)contingent liabilities 或有负债 n
)K6i7]xk
C (140)continuous operation 连续生产 SLoo:)
C (141)contra 抵消 .wc
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C (142)contract cost 合同成本 #D)x}#V\
C (143)contract costing 合同成本计算 %j{.0H
C (144)contribution 贡献毛益 ~HDdO3
C (145)contribution centre 贡献中心 [xdj6W
C (146)contribution chart 贡献图 Coa -8j*R7
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 @G GccF
C (148)contribution to salesration 贡献毛益对销售比率 DU{bonR`
C (149)control 控制 ',mW`ZN
C (150)control account 控制帐户 Y\?j0X;
C (151)control limits 控制限度 ($WE=biZ&
C (152)controllability concept 可控制概念 Kt
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C (153)controllable cost 可控制成本 !k<:k
"7
C (154)conversion cost 加工成本 n`L,]dco
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 i2`0|8mw'
C (156)corporate appraisal 公司评估 zk=\lp2
C (157)corporate planning 公司计划
yP\Up
C (158)corporate social reporting 公司社会报告 -7`-wu
C (159)corporation 股份公司 7X'y>\^w^>
C (160)cost 成本 z\.1>/Z=
C (161)cost account 成本帐户 _;e\:7<m
C (162)cost accounting 成本会计 ,7,;twKz
C (163)cost accounting manual 成本手册 RJc%,
]:
C (164)cost accounts calendar 成本报表的日历时间 (@&I_>2Q
C (165)cost adjustment 成本调整 x /
XkD]Hq
C (166)cost allocation 成本分配 kh?. K#
C (167)cost apportionment 成本分摊 fk3kbdI
C (168)cost attribution 成本归属 #":a6%0Q
C (169)cost audit 成本审计 :oa9#c`L
C (170)cost behaviour 成本性态 $TG?4
C (171)cost benefit analysis 成本效益分析 WC-_+9)2&
C (172)cost center 成本中心 UR3 $B%i
C (173)cost driver 成本动因