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注会《审计》英语常用词汇 >C"f'!oM,j
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1.audit 审计 5y7rY!]Bf
2.attestation 鉴证 9-;ujl?{
3.credibility 可信赖程度 jU2Dpxkt
4.audit of financial statements 财务报表审计 hC ^|
5.agreed-upon procedures 执行商定程序 uU v yZ
6.high levels of assurance 高水平保证 v. ,|#}0 o
7.compilation 编制 qms+s~oA
8.reliability 可靠性 Jy)E
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9.relevance 相关性
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10.professional skepticism 职业谨慎 r
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11.objectivity 客观性 9] /xAsD
12. professional competence 专业胜任能力 kCkSu-
13.Senior/CPA-in-charge 项目经理 $mvcqn;
14.audit engagement letter 业务约定书 Xz)UH<
15.recurring audit 连续审计 ugexkdgM
16.the client 委托人 ji(W+tQ2Y'
17.change CPA 更换注册会计师 /C(lQs*l
18.the existing CPA 现任注册会计师 8<(qN>R
19.the successor CPA 后任注册会计师 fUQuEh5_
20.the preceding CPA前任注册会计师 ~[|&)}q
21.issue the audit report 出具审计报告 T"1H%65`V
22.expert 专家 ":E^&yQ
23.the board of directors 董事会 OE87&Cl"{t
24.knowledge of the entity‘ s business 了解被审计单位情况 su]CaHU
25.assess material misstatement risks评估重大错报风险 j.Ro(0%
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 OjxaA[$
27.a general knowledge of —— 初步了解―――的情况 /(C?3}}L
28.a more knowledge of—— 进一步了解的情况 ,4oYKJ$+h
29.the prior year‘s working papers 以前年度工作底稿 :5!>h8p;
30.minutes of meeting 会议纪要 J2cqnwUV
31.business risks 经营风险 Xd%c00"U
32.appropriateness 适当性 :.kc1_veYS
33.accounting estimate 会计估计 ;AV[bjRE\
34.management representations 管理层声明 n>]`8+a~%X
35.going concern assumption 持续经营假设 68ce+|
36.audit plan 审计计划 vK2sj1Hzr
37.significant audit areas 重点审计领域 QC7Ceeh]4
38.error 错误 R;,&s!\<
39.fraud舞弊 K_/8MLJQ
40.modified or additional procedures 修改或追加审计程序 IC&x
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41.misappropriation of assets 侵占资产 L[\m{gN
42.transactions without substance 虚假交易 q{v:T}Q|A
43.unusual pressures 异常压力 PI{;3X}9$,
44.the suspected noncompliance 涉嫌存在违法行为 6<sd6SM
45.materialiy 重要性 n_;qB7,,
46.exceed the materiality level 超过重要性水平 f%n],tE6
47.approach the materiality level 接近重要性水平 _t<D~
48.an acceptably low level 可接受水平 C
Z8Fe$F
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 A4RA5N/}
50.misstatements or omissions 错报或漏报 f,:SI&c\
51.aggregate 总计 i0`<`qSQh
52.subsequent events 期后事项 oBZ\mk L
53.adjust the financial statements 调整财务报表 :;[pl|}tM
54.perform additional audit procedures 实施追加的审计程序 \l^L?69
55.audit risk 审计风险 nn>1OO
56.detection risk 检查风险 ~
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57.inappropriate audit opinion 不适当的审计意见 eELJDSd
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58.material misstatement 重大的错报 ^):m^w.
59.tolerable misstatement 可容忍错报 2NS(;tBB0
60.the acceptable level of detection risk 可接受的检查风险 W}&[p=PAS
61.assessed level of material misstatement risk 重大错报风险的评估水平 Yud]s~N
62.simall business 小规模企业 dQUZ11
63.accounting system 会计系统 VC%{qal;q
64.test of control 控制测试 O;RsYs9
65.walk-through test 穿行测试 {"Xn`@Y
66.communication 沟通 2xBIfmR^y
67.flow chart 流程图 Xv[5)4N
68.reperformance of internal control 重新执行 F?!P7 zW
69.audit evidence 审计证据 }SL&Y `Y]
70.substantive procedures 实质性程序 VO#x+u]/
71.assertions 认定 ML6Y_|6
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72.esistence 存在 nx#0*r}5
73.occurrence 发生 ^0A}iJL
74.completeness 完整性 r
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75.rights and obligations 权利和义务 H4%2"w6|!
76.valuation and allocation 计价和分摊 on?<3eED
77.cutoff 截止 W\mj?R
78.accuracy 准确性 E'3=qTbiD
79.classification 分类 *|)a@VL
80.inspection 检查 IXE`MLc
81.supervision of counting 监盘 A*d Pw.
82.observation 观察 H C
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83.confirmation 函证 Jg3OMUt
84.computation 计算 ${(v
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85.analytical procedures 分析程序 2tz%A~}4
86.vouch 核对 t%@sz
87.trace 追查 a!UQ]prT
88.audit sampling 审计抽样 [
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89.error 误差 S0,q@LV
90.expected error 预期误差 )xJCH9h
91.population 总体 e/+_tC$@p@
92.sampling risk 抽样风险 Jb
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93.non- sampling risk 非抽样风险 KGsS2
94.sampling unit 抽样单位 ODvlix
95.statistical sampling 统计抽样 <2b&AF{En
96.tolerable error 可容忍误差 "Zk# bQ2j
97.the risk of under reliance 信赖不足风险 -Jqm0)2
98.the risk of over reliance 信赖过度风险 c6v@6jzx0Y
99.the risk of incorrect rejection 误拒风险 ]=X6*
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100. the risk of incorrect acceptance 误受风险 ~Mk{2;x
101.working trial balance 试算平衡表 |. w'Z7(s
102.index and cross-referencing 索引和交叉索引 h"~i&T
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103.cash receipt 现金收入 Hzm<KQ
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104.cash disbursement 现金支出 M::
105.bank statement 银行对账单 Ew
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106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 rGa@!^hk
108.net realizable value 可变现净值 _=%F6}TE
109.storeroom 仓库 4:umD*d 3E
110.sale invoice 销售发票 K1`Z}k_p.
111.price list 价目表 @zu IR0Gr)
112.positive confirmation request 积极式询证函 tX'`4!{@+
113.negative confirmation request 消极式询证函 0L->e(Vf7u
114.purchase requisition 请购单 d|I_SI
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115.receiving report 验收报告 #&v86
116.gross margin 毛利 k2bjBAT
117.manufacturing overhead 制造费用 P{T\zT
118.material requisition 领料单 ;v#BguM
119.inventory-taking 存货盘点 Y.}"<{RQ
120.bond certificate 债券 @;\2 PD
121.stock certificate 股票 rV{:'"=y-
122.audit report 审计报告 ;_$Q~X
123.entity 被审计单位 qV;E%XkkS
124.addressee of the audit report 审计报告的收件人 Lzr&Q(mL
125.unqualified opinion 无保留意见 (D
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126.qualified opinion 保留意见 g`7C1&U*T
127.disclaimer of opinion 无法表示意见 dh9Qo4-{
128.adverse opinion 否定意见 ?<F=*eS
'SW%EVB
A (1)ABC 作业基础成本计算 }-Ds%L
A (2)absorbed overhead 已吸收制造费用 e0s*
A (3)absorption costing 吸收成本计算 s<z`<^hRe
A (4)account 账户,报表 BE0Ov{'
A (5)accounting postulate 会计假设 PpXzWWU":
A (6)accounting series release 会计公告文件 7pllzy
A (7)accounting valuation 会计计价 bEQy5AX
A (8)account sale 承销清单 XAb%V'
A (9)accountability concept 经营责任概念 PL/g@a^tY
A (10)accountancy 会计职业 Oy}^|MFfA
A (11)accountant 会计师 +N6IdDN3
A (12)accounting 会计 !+UU[uM
A (13)agency cost 代理成本 ^`~s#L7
A (14)accounting bases 会计基础 rt rPRR\:"
A (15)accounting manual 会计手册 MQc<AfW3/
A (16)accounting period 会计期间 *|gY7Av*
A (17)accounting policies 会计方针 fMpxe(
A (18)accounting rate of return 会计报酬率 #!0=I
s^
A (19)accounting reference date 会计参照日 a/\SPXQ/9
A (20)accounting reference period 会计参照期间 n%faD
A (21)accrual concept 应计概念 Ie<H4G5Vh
A (22)accrual expenses 应计费用 qw?Wi%t(x8
A (23)acid test ration 速动比率(酸性测试比率) =l)D$l
A (24)acquisition 购置 -(dtAo6
A (25)acquisition accounting 收购会计 ^l:~r2
A (26)activity based accounting 作业基础成本计算 [X9T$7q#
A (27)adjusting events 调整事项 X!b+Dk
A (28)administrative expenses 行政管理费 t)kc`3i<A
A (29)advice note 发货通知 K N Y
A (30)amortization 摊销 {4n
A (31)analytical review 分析性检查 o5@d1A
A (32)annual equivalent cost 年度等量成本法 _ez*
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A (33)annual report and accounts 年度报告和报表 bI-uF8"
A (34)appraisal cost 检验成本 zb]e{$q2C
A (35)appropriation account 盈余分配账户 UF&B7r
A (36)articles of association 公司章程细则 v~*Co}0OB
A (37)assets 资产 c$.Zg=
A (38)assets cover 资产保障 A_!N,<-
A (39)asset value per share 每股资产价值
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A (40)associated company 联营公司 pqCp>BO?O
A (41)attainable standard 可达标准 sck.2-f"
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A (42)attributable profit 可归属利润 3jqV/w[-
A (43)audit 审计 dfA2G<Uc
A (44)audit report 审计报告 bMA0#e2
A (45)auditing standards 审计准则
dc dVB>D
A (46)authorized share capital 额定股本 Z<jC,r
A (47)available hours 可用小时 j%U'mGx
A (48)avoidable costs 可避免成本 ;b5^)S
B (49)back-to-back loan 易币贷款 U!GfDt
B (50)backflush accounting 倒退成本计算 qEvbKy}
B (51)bad debts 坏帐 4C#r=Uw`
B (52)bad debts ratio 坏帐比率 Z=m5V (9
B (53)bank charges 银行手续费 z"D0Th`S6
B (54)bank overdraft 银行透支 %p(X*mVX
B (55)bank reconciliation 银行存款调节表 */APe#
B (56)bank statement 银行对账单 aBd>.]l?
B (57)bankruptcy 破产 `t>A~.f
B (58)basis of apportionment 分摊基础 {/|tVc63
B (59)batch 批量 OcE,E6LD
B (60)batch costing 分批成本计算 wX4gyr
B (61)beta factor B(市场)风险因素 dHkI9;
B (62)bill 账单 }Ip1|Gj
B (63)bill of exchange 汇票 nb\pBl
B (64)bill of landing 提单 ?$ Dc>
B (65)bill of materials 用料预计单 y&W3CW\:
B (66)bill payable 应付票据 +gyGA/5:d$
B (67)bill receivable 应收票据 JLbmh1'
B (68)bin card 存货记录卡 NY
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B (69)bonus 红利 FfX*bqy
B (70)book-keeping 薄记
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B (71)Boston classification 波士顿分类 ]&?8l:3-G
B (72)breakeven chart 保本图 qoP/`Y6
B (73)breakeven point 保本点 K]'t>:G@
B (74)breaking-down time 复位时间 zEKVyZd*{
B (75)budget 预算 ":_~(?1+
B (76)budget center 预算中心 _]zH4o<p
B (77)budget cost allowance 预算成本折让 ydTd.`
B (78)budget manual 预算手册 7.*Mmx~]=
B (79)budget period 预算期间 NdmwQJ7e"
B (80)budgetary control 预算控制 ?sW}<8\
B (81)budgeted capacity 预算生产能力 ".{'h
B (82)burden 制造费用 U;=1v:~d
B (83)business center 经营中心 _7;D0l
B (84)business entity 营业个体 [;Jq=G8&t
B (85)business unit 经营单位 _l+8[\v
B (86)buy-out management 管理性购买产权 4$y P_3
B (87)by-product 副产品 b(Yxsy{U
C (88)called-up share capital 催缴股本 gh-i|i,
C (89)capacity 生产能力 xnDst9%
C (90)capacity ratios 生产能力比率 Ae;mU[MK/
C (91)capital 资本 +xuj ]J
C (92)capital assets pricing model资本资产计价模式 qi['~((
C (93)capital commitment 承诺资本 cAn
_:^
C (94)capital employed 已运用的资本 ^x2@KMKXZ
C (95)capital expenditure 资本支出
T|2v1Vj
C (96)capital expenditureauthorization 资本支出核准 RB9ZaL\
C (97)capital expenditure control 资本支出控制 !E6QED"
C (98)capital expenditure proposal资本支出申请 PDS?>Jg(
C (99)capital funding planning 资本基金筹集计划 T7^?j :kJ/
C (100)capital gain 资本收益 :W9a t
C (101)capital investment appraisal资本投资评估 } J`cRDO
C (102)capital maintenance 资本保全 #fDM{f0]R
C (103)capital resource planning 资本资源计划 `PT'Lakf;3
C (104)capital surplus 资本盈余 ; Kh!OBZFo
C (105)capital turnover 资本周转率 ><qA+/4]_
C (106)card 记录卡 aP]h03sS
C (107)cash 现金 (W.G&VSn)
C (108)cash account 现金账户 SPp|/ [i7
C (109)cash book 现金账薄 (K('@W%\?
C (110)cash cow 金牛产品 $|N\(}R
C (111)cash flow 现金流量 4+Jf!ovS=
C (112)cash discounted 现金贴现 ? U* `!-
C (113)cash flow budget 现金流量预算 M6j~`KSE
C (114)cash flow statement 现金流量表 m:c0S8#:
C (115)cash ledger 现金分类账 VHG}'r9KC%
C (116)cash limit 现金限额 7u:QT2=&
C (117)CCA 现时成本会计 =&)R2pLs*
C (118)center 中心 yG^pND>_df
C (119)changeover time 变更时间 Hb[P|pPT
C (120)chartered entity 特许经济个体 X6j:TF
C (121)cheque 支票 QabLMq@n`
C (122)cheque register 支票登记薄 Fw8b^ew
C (123)coin analysis 零钱分类 \z
eu vD
C (124)classification 分类 rN,T}M=2
C (125)clock card 工时卡 +i[vJRLxl~
C (126)code 代码 tNQACM8F;
C (127)commitment accounting 承诺确认会计 y[zjs^-vCv
C (128)common cost 共同成本 0]zMb^wo
C (129)company limited byguarantee 有限担保责任公司 lx7]rkWo|a
C (130)company limited shares 股份有限公司 S~>R}=
C (131)competitive position 竞争能力状况 T!i
$nI&
C (132)concept 概念 NieNfurG%
C (133)conglomerate 跨行业企业 6Fc*&7Z+
C (134)consistency concept 一致性概念 A1*\ \[
C (135)consolidated accounts 合并报表 TuC
C (136)consolidation accounting 合并会计 tns4 e\
C (137)consortium 财团 czsnPmNEI
C (138)contingency plan 应急计划 S%e)
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C (139)contingent liabilities 或有负债 0lOR.}]q
C (140)continuous operation 连续生产 >uDC!0)R
C (141)contra 抵消 {w@9\LsU
C (142)contract cost 合同成本 4(,M&NC
C (143)contract costing 合同成本计算
g@ .e%
C (144)contribution 贡献毛益 Z@bSkO<Y
C (145)contribution centre 贡献中心 `lrNH]B
C (146)contribution chart 贡献图 h^,av^lg^
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 HBZ6 Pj
C (148)contribution to salesration 贡献毛益对销售比率 8T[<&<^-
C (149)control 控制 l&5Tft
C (150)control account 控制帐户 /.~zk(-&h
C (151)control limits 控制限度 nb ?(zDJ8
C (152)controllability concept 可控制概念 v57<b&p26
C (153)controllable cost 可控制成本 Xc4zUEO9
C (154)conversion cost 加工成本 (/E@.z[1
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 RRQIlI<
C (156)corporate appraisal 公司评估 3#Iq5vT
C (157)corporate planning 公司计划 V9D q<y-y
C (158)corporate social reporting 公司社会报告 2%*\XPt)
C (159)corporation 股份公司 8m?cvI
C (160)cost 成本 ;%k C?Vzi
C (161)cost account 成本帐户 D]5j?X'
C (162)cost accounting 成本会计 #. 71O#!
C (163)cost accounting manual 成本手册 [Zzztn+
C (164)cost accounts calendar 成本报表的日历时间 cc8Q}
C (165)cost adjustment 成本调整 ou{V/?rb
C (166)cost allocation 成本分配 xSDTO$U8%
C (167)cost apportionment 成本分摊 c^&4m[?C[u
C (168)cost attribution 成本归属 64vj6 &L
C (169)cost audit 成本审计 0{I-x^FI
C (170)cost behaviour 成本性态 Xq<_r^
C (171)cost benefit analysis 成本效益分析 2 .\"Q
C (172)cost center 成本中心 *aq"c9
C (173)cost driver 成本动因