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注会《审计》英语常用词汇 ge!Asm K
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1.audit 审计 QIu!o,B
2.attestation 鉴证 </33>Fu)
3.credibility 可信赖程度 7oFA5T _
4.audit of financial statements 财务报表审计 ~)%DiGW&
5.agreed-upon procedures 执行商定程序 ~_W>ND
6.high levels of assurance 高水平保证 66MWOrr
7.compilation 编制 @W\H%VR
8.reliability 可靠性 Aj "SSX!L
9.relevance 相关性 HFTDea +#
10.professional skepticism 职业谨慎 D0@d}N
11.objectivity 客观性 (5&l<u"K~
12. professional competence 专业胜任能力 -`d(>ok
13.Senior/CPA-in-charge 项目经理 Wm>AR? b
14.audit engagement letter 业务约定书 Ng+Ge5C9
15.recurring audit 连续审计 XY
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16.the client 委托人 F >co#
17.change CPA 更换注册会计师 5HMDug;
18.the existing CPA 现任注册会计师 ~R\U1XXyUY
19.the successor CPA 后任注册会计师 g@IYD
20.the preceding CPA前任注册会计师 o>oZh1/\T,
21.issue the audit report 出具审计报告 w"?E=RS
22.expert 专家 C^!ej"
23.the board of directors 董事会 DY!mq91
24.knowledge of the entity‘ s business 了解被审计单位情况 Ll'!aar,
25.assess material misstatement risks评估重大错报风险 62{[)jt{
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 &$hT27A>k
27.a general knowledge of —— 初步了解―――的情况 b%M|R%)]
28.a more knowledge of—— 进一步了解的情况 77o&$l,A|
29.the prior year‘s working papers 以前年度工作底稿 2-.%WhE/
30.minutes of meeting 会议纪要 C;.+ kE
31.business risks 经营风险 ~#V1Gunq
32.appropriateness 适当性 z{dn
33.accounting estimate 会计估计 ~n`G>Oe3
34.management representations 管理层声明 kU$M 8J.
35.going concern assumption 持续经营假设 qD/FxR-!
36.audit plan 审计计划 8WRxM%gsH
37.significant audit areas 重点审计领域 uq_h8JH$
38.error 错误 N6*v!M+
39.fraud舞弊 U&<w{cuA
40.modified or additional procedures 修改或追加审计程序 FAP1Bm
41.misappropriation of assets 侵占资产 f+Da W
42.transactions without substance 虚假交易 NJTC+`Hm
43.unusual pressures 异常压力 i=8){GX4
44.the suspected noncompliance 涉嫌存在违法行为 7z4u?>pne*
45.materialiy 重要性 NP5;&}uv*!
46.exceed the materiality level 超过重要性水平 >m&r,z
47.approach the materiality level 接近重要性水平 7{:g|dX
48.an acceptably low level 可接受水平 1q(o3%
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 HRZ3}8Qj
50.misstatements or omissions 错报或漏报 d( +E0
51.aggregate 总计 'P5
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52.subsequent events 期后事项 0A>Fl*
53.adjust the financial statements 调整财务报表 bLpGrGJs
54.perform additional audit procedures 实施追加的审计程序 =*?2+ ;
55.audit risk 审计风险 2gb MUdpp
56.detection risk 检查风险 JdW:%,sv
57.inappropriate audit opinion 不适当的审计意见 O`W&`B(*k
58.material misstatement 重大的错报 *,=WaODO %
59.tolerable misstatement 可容忍错报 t?R=a- ZI
60.the acceptable level of detection risk 可接受的检查风险 |`yzH$,F
61.assessed level of material misstatement risk 重大错报风险的评估水平 ;Z(~;D
62.simall business 小规模企业
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63.accounting system 会计系统 VIjsz42C
64.test of control 控制测试 Mb0cdK?hA
65.walk-through test 穿行测试 V`z2F'vT
66.communication 沟通 >J[Wd<~t
67.flow chart 流程图
UCP4w@C
68.reperformance of internal control 重新执行 4$<-3IP,
69.audit evidence 审计证据 $6]7>:8mz
70.substantive procedures 实质性程序 9#AsSbBpf
71.assertions 认定 VT&R1)c
72.esistence 存在 T c{]w?V
73.occurrence 发生 ,Cckp! 6
74.completeness 完整性 Kzd`|+?'`M
75.rights and obligations 权利和义务 -j 6U{l
76.valuation and allocation 计价和分摊 uKZe"wN;
77.cutoff 截止 Aa;s.:?
78.accuracy 准确性 uY;2tZldf=
79.classification 分类 4f?Y'+>Z,
80.inspection 检查
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81.supervision of counting 监盘 \O
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82.observation 观察 _,M:"3;Z
83.confirmation 函证 r&|-6OQZZ
84.computation 计算 ,~_)Cf#CB
85.analytical procedures 分析程序 t $+46**
86.vouch 核对 SEc3`y;j%
87.trace 追查 B R-(@
88.audit sampling 审计抽样 g(0
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89.error 误差 o(/(`/
90.expected error 预期误差 s2@}01QPo
91.population 总体 > Rbgg1^]5
92.sampling risk 抽样风险 0Up@+R2
93.non- sampling risk 非抽样风险 @lP<Mq~]
94.sampling unit 抽样单位 L:y}
L
95.statistical sampling 统计抽样 Y@S?0
96.tolerable error 可容忍误差 *eO@<j?
97.the risk of under reliance 信赖不足风险 [k9aY$baT^
98.the risk of over reliance 信赖过度风险 rwlV\BU
99.the risk of incorrect rejection 误拒风险 xwj%X%2
100. the risk of incorrect acceptance 误受风险 nJ|8#U7
101.working trial balance 试算平衡表 A2b
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102.index and cross-referencing 索引和交叉索引 F%Lniv/N
103.cash receipt 现金收入 w\'Zcw,d
104.cash disbursement 现金支出 J(\"\Z
105.bank statement 银行对账单 o4b!U %
106.bank reconciliation 银行存款余额调节表 OKp(A
107.balance sheet date 资产负债表日 \"qXlTQ1_9
108.net realizable value 可变现净值 L30x2\C
109.storeroom 仓库 ?zKVXK7}0
110.sale invoice 销售发票 K'%,dn
111.price list 价目表 OjCT*qyU<
112.positive confirmation request 积极式询证函 +OF(CcA^
113.negative confirmation request 消极式询证函 ]rDf3_!m(
114.purchase requisition 请购单 1@Bq-2OD4
115.receiving report 验收报告 ! G%LYHx
116.gross margin 毛利 6$>m s6g%
117.manufacturing overhead 制造费用 ;C%D+"l1g
118.material requisition 领料单 NBR6$n
119.inventory-taking 存货盘点 '!!w|kd
120.bond certificate 债券 '?5=j1
121.stock certificate 股票 /c`)E
r6d
122.audit report 审计报告 9jiZtwRpk
123.entity 被审计单位 Ou;
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124.addressee of the audit report 审计报告的收件人 Xu$xO(
125.unqualified opinion 无保留意见 &j/ WjZPF
126.qualified opinion 保留意见 M%:ACLYP
127.disclaimer of opinion 无法表示意见 J[UL
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128.adverse opinion 否定意见 J?-"]s`J
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A (1)ABC 作业基础成本计算 bG>pm
|/
A (2)absorbed overhead 已吸收制造费用 qqSk*oH~
A (3)absorption costing 吸收成本计算 WZRrqrjq
A (4)account 账户,报表 iLy}G7h
A (5)accounting postulate 会计假设 g!7/iKj:
A (6)accounting series release 会计公告文件 (^eSm]<
A (7)accounting valuation 会计计价
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A (8)account sale 承销清单 !a3cEzs3
A (9)accountability concept 经营责任概念 N
40.GL0s
A (10)accountancy 会计职业 K3?7Hndf2
A (11)accountant 会计师 +J$[RxQ#
A (12)accounting 会计 c\.4I4uy
A (13)agency cost 代理成本 !5 %c`4
A (14)accounting bases 会计基础 $dci?7q
A (15)accounting manual 会计手册 J']1^"_'
A (16)accounting period 会计期间 HPpKti7g
A (17)accounting policies 会计方针 @6ZQkX/
A (18)accounting rate of return 会计报酬率 j0o_`
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A (19)accounting reference date 会计参照日 aD3'gc,l
A (20)accounting reference period 会计参照期间 w*Sl
A (21)accrual concept 应计概念 rO 6oVz#x
A (22)accrual expenses 应计费用 'HkV_d[li
A (23)acid test ration 速动比率(酸性测试比率) A[;R_
A (24)acquisition 购置 fT/;TK>z>
A (25)acquisition accounting 收购会计 O~-#>a
A (26)activity based accounting 作业基础成本计算 >va#PFHA
A (27)adjusting events 调整事项 GKtG#jZ&
A (28)administrative expenses 行政管理费 Gs.id^Sf
A (29)advice note 发货通知 [1dlV/
A (30)amortization 摊销 F^&_O
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A (31)analytical review 分析性检查 c5<M=$
A (32)annual equivalent cost 年度等量成本法 Z|uUE
A (33)annual report and accounts 年度报告和报表 {?l#*XH;
A (34)appraisal cost 检验成本 +Ld4e]
A (35)appropriation account 盈余分配账户 xgL*O>l)
A (36)articles of association 公司章程细则 <y \>[7Y
A (37)assets 资产 D+N{'d?+
A (38)assets cover 资产保障 EG59L~nM
A (39)asset value per share 每股资产价值 nod?v2%
A (40)associated company 联营公司 JpD<2Mz_|V
A (41)attainable standard 可达标准 ?H0 #{!s
L=VJl[DL
A (42)attributable profit 可归属利润 d"Hh9O}6
A (43)audit 审计 Cz+>S3v M
A (44)audit report 审计报告 B:a&)Lwp0
A (45)auditing standards 审计准则 3rTYe6q$U
A (46)authorized share capital 额定股本 nv*q
N\i'
A (47)available hours 可用小时 R.!'&<Svq
A (48)avoidable costs 可避免成本 H{E223
B (49)back-to-back loan 易币贷款 @ bPQhn#(g
B (50)backflush accounting 倒退成本计算 W'-B)li
B (51)bad debts 坏帐 B~V^?."
B (52)bad debts ratio 坏帐比率 ;
GRSe
B (53)bank charges 银行手续费 g,7`emOX
B (54)bank overdraft 银行透支 ~0!s5
B (55)bank reconciliation 银行存款调节表 vR3'B3y
B (56)bank statement 银行对账单 5<
GC
B (57)bankruptcy 破产 lSUEE0V%Q
B (58)basis of apportionment 分摊基础 gb|C592R5C
B (59)batch 批量 ,mhO\P96ik
B (60)batch costing 分批成本计算 p./zW
)7+
B (61)beta factor B(市场)风险因素 E
Q-r
B (62)bill 账单 0ym>Hbax)
B (63)bill of exchange 汇票 vtK Qv Q
B (64)bill of landing 提单 /G9wW+1
B (65)bill of materials 用料预计单 S2kFdx*Zf
B (66)bill payable 应付票据 p2GkI/6)uu
B (67)bill receivable 应收票据 y-)|u:~h
B (68)bin card 存货记录卡 "H" 4(3
B (69)bonus 红利 A/|To!R
B (70)book-keeping 薄记 DFQp<Eq]7
B (71)Boston classification 波士顿分类 Cz-eiPlq
B (72)breakeven chart 保本图 Q.>@w<[!L
B (73)breakeven point 保本点 eqb8W5h'
B (74)breaking-down time 复位时间 s%2 w&Us*
B (75)budget 预算 mQhI"3!f
B (76)budget center 预算中心 7](,/MeGG
B (77)budget cost allowance 预算成本折让 WId"2W3M
B (78)budget manual 预算手册 z8G1[ElY
B (79)budget period 预算期间 zXx H aM
B (80)budgetary control 预算控制 <La$'lG4J
B (81)budgeted capacity 预算生产能力 C}<j8a?
B (82)burden 制造费用 g'ha7~w(p
B (83)business center 经营中心 T@GT=1E)
B (84)business entity 营业个体 'X d_8.
B (85)business unit 经营单位 Z,^`
R] 9
B (86)buy-out management 管理性购买产权 }A\s`Hm
B (87)by-product 副产品 ]B/Gz
C (88)called-up share capital 催缴股本 26.),a
C (89)capacity 生产能力 5I`j'j
C (90)capacity ratios 生产能力比率 zc01\M
C (91)capital 资本 ?`bi8 Ck
C (92)capital assets pricing model资本资产计价模式 ~[l6;bn
C (93)capital commitment 承诺资本 zePVB-@u
C (94)capital employed 已运用的资本 HT0VdvLw
C (95)capital expenditure 资本支出
4$#nciAe
C (96)capital expenditureauthorization 资本支出核准 ;gLHSHEA
C (97)capital expenditure control 资本支出控制 M{cF14cQ
C (98)capital expenditure proposal资本支出申请 cVYDO*N2T
C (99)capital funding planning 资本基金筹集计划 j*+[=X/
C (100)capital gain 资本收益 8yij=T*
C (101)capital investment appraisal资本投资评估
YRa{6*M
C (102)capital maintenance 资本保全 s!(O7Ub
C (103)capital resource planning 资本资源计划 d7waBsf
C (104)capital surplus 资本盈余 n}/?nP\%
C (105)capital turnover 资本周转率 5Iine n3>
C (106)card 记录卡 >-J%=P
C (107)cash 现金 R?MRRq
C (108)cash account 现金账户 xucrp::g
C (109)cash book 现金账薄 GOrDD
p
C (110)cash cow 金牛产品
mo+zq~,M
C (111)cash flow 现金流量 NbgK#;
C (112)cash discounted 现金贴现 m}ZkNWH
C (113)cash flow budget 现金流量预算 o81RD#>E)
C (114)cash flow statement 现金流量表 ,' VT75
C (115)cash ledger 现金分类账 HHVCw7r0
C (116)cash limit 现金限额 :0@R(ct;>
C (117)CCA 现时成本会计 ko<u0SjF)u
C (118)center 中心 KmS$CFsGL
C (119)changeover time 变更时间 ^/@Z4(E
C (120)chartered entity 特许经济个体 j3>0oe!
C (121)cheque 支票 .TZ0FxW
C (122)cheque register 支票登记薄 WK$75G,
C (123)coin analysis 零钱分类 z ntvKOIh
C (124)classification 分类 cHo@F!{o=
C (125)clock card 工时卡 dpG l
C (126)code 代码 &!i'Q;q
C (127)commitment accounting 承诺确认会计 1g_p`(
C (128)common cost 共同成本 (5CdA1|
C (129)company limited byguarantee 有限担保责任公司 "#}Uh
C (130)company limited shares 股份有限公司 ~5`p/.L)ZD
C (131)competitive position 竞争能力状况 UU\wP(f
C (132)concept 概念 ^4MRG6G
C (133)conglomerate 跨行业企业 <"/b 5kc
C (134)consistency concept 一致性概念 XBx&&
C (135)consolidated accounts 合并报表 9dS <^E(ZF
C (136)consolidation accounting 合并会计 (sM$=M<$
C (137)consortium 财团 WxPu{N
C (138)contingency plan 应急计划 mnzB90<
C (139)contingent liabilities 或有负债 hc7"0mVd{
C (140)continuous operation 连续生产 f2h`bO
C (141)contra 抵消 zXX=
WH
C (142)contract cost 合同成本 @S?`!=M
C (143)contract costing 合同成本计算 )<ig6b%
C (144)contribution 贡献毛益 $-^
;Jl
C (145)contribution centre 贡献中心 7sypU1V6
C (146)contribution chart 贡献图 PmjN!/
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 h]6m+oPW
C (148)contribution to salesration 贡献毛益对销售比率 !AR@GuQPE
C (149)control 控制 ?,XrZRF
C (150)control account 控制帐户 7QSrC/e
C (151)control limits 控制限度 I{nrOb1G(
C (152)controllability concept 可控制概念 .)(5F45Wg
C (153)controllable cost 可控制成本 ( JMk0H3u
C (154)conversion cost 加工成本 ,zF^^,lO7
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 |)KOy~"
C (156)corporate appraisal 公司评估 ,"en7
C (157)corporate planning 公司计划 wWYo\WH'
C (158)corporate social reporting 公司社会报告 o
?,c#g
C (159)corporation 股份公司 D9yAq'k$
C (160)cost 成本 . E8Gj'yO
C (161)cost account 成本帐户 op8[8pt%
C (162)cost accounting 成本会计 g9~QNA
C (163)cost accounting manual 成本手册 i<\WRzVT
C (164)cost accounts calendar 成本报表的日历时间 =Ju%3ptH0
C (165)cost adjustment 成本调整 :,Zs{\oI3
C (166)cost allocation 成本分配 z:1"d
R
C (167)cost apportionment 成本分摊 6uS;H]nd<
C (168)cost attribution 成本归属 E\5Cf2Ox
C (169)cost audit 成本审计 J;DTh ]z?:
C (170)cost behaviour 成本性态 $G<!+^T
C (171)cost benefit analysis 成本效益分析 `8 Ann~Z|k
C (172)cost center 成本中心 k,,Bf-?
C (173)cost driver 成本动因