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注会《审计》英语常用词汇 #2Mz.=#G
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1.audit 审计 ]vhh*
2.attestation 鉴证 qH"e:
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3.credibility 可信赖程度 k1B7uA'h"G
4.audit of financial statements 财务报表审计 {Pu\KRU
5.agreed-upon procedures 执行商定程序 T4._S:~
6.high levels of assurance 高水平保证 K*p^Gs,
7.compilation 编制 8h-6;x^^
8.reliability 可靠性 !d%OoRSU'
9.relevance 相关性 R6CxNPRJ
10.professional skepticism 职业谨慎 OfY>~d
11.objectivity 客观性 tUL(1:-C
12. professional competence 专业胜任能力 Rnun() plJ
13.Senior/CPA-in-charge 项目经理 Ij/c@#q.
14.audit engagement letter 业务约定书 "l2_7ZXsPT
15.recurring audit 连续审计 e)>Z&e,3
16.the client 委托人 >.QD:_@:
17.change CPA 更换注册会计师 Ca]vK'(
18.the existing CPA 现任注册会计师 rOH8W
19.the successor CPA 后任注册会计师 W<k) '|
20.the preceding CPA前任注册会计师 8`9!ocrM
21.issue the audit report 出具审计报告 e-\J!E'1F
22.expert 专家 RG #
23.the board of directors 董事会 <86upS6
24.knowledge of the entity‘ s business 了解被审计单位情况 JrS/"QSA
25.assess material misstatement risks评估重大错报风险 ^vJ08gu_W
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 T?NwSxGo
27.a general knowledge of —— 初步了解―――的情况 !dSY?1>U<
28.a more knowledge of—— 进一步了解的情况 |L<oKMZY
29.the prior year‘s working papers 以前年度工作底稿 3mpEF<
z
30.minutes of meeting 会议纪要 <-X)<k
31.business risks 经营风险 v!K%\h2A
32.appropriateness 适当性 Vz51=?75
33.accounting estimate 会计估计 O. @_2
34.management representations 管理层声明 (m~MyT#S
35.going concern assumption 持续经营假设 w%j 6zsTz
36.audit plan 审计计划 cfa#a!Y4
37.significant audit areas 重点审计领域 ;]+kC
38.error 错误 h"M}Iz~|V?
39.fraud舞弊 ;sC
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40.modified or additional procedures 修改或追加审计程序 NTls64AS.
41.misappropriation of assets 侵占资产 Wvmf[!V;
42.transactions without substance 虚假交易 {_KuztJGA
43.unusual pressures 异常压力 5H;* Nj@
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 *+lnAxRa?
46.exceed the materiality level 超过重要性水平 NNb17=q_v
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 ,Ix7Yg[
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 +#,t
50.misstatements or omissions 错报或漏报 ,5H$Tm,6\S
51.aggregate 总计 _N0x&9S$
52.subsequent events 期后事项 J1yy6Wq3[
53.adjust the financial statements 调整财务报表 o7&Z4(V
54.perform additional audit procedures 实施追加的审计程序 "E
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55.audit risk 审计风险 p"JITH:G
56.detection risk 检查风险 #](ML:!
57.inappropriate audit opinion 不适当的审计意见 c[@>#7p`o
58.material misstatement 重大的错报 R~[
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59.tolerable misstatement 可容忍错报 Y=/HsG\W]
60.the acceptable level of detection risk 可接受的检查风险 :.DCRs$Q
61.assessed level of material misstatement risk 重大错报风险的评估水平 `p*7MZ9-
62.simall business 小规模企业 uA*Op45
63.accounting system 会计系统 5"]PwC
64.test of control 控制测试 W>/O9?D
65.walk-through test 穿行测试 ^ D?;K8a-l
66.communication 沟通 W;Ox H"eC
67.flow chart 流程图 ;x|4Tm
68.reperformance of internal control 重新执行 -P@o>#Em
69.audit evidence 审计证据 <@(HQuL#
70.substantive procedures 实质性程序 hDjsGB|Fz
71.assertions 认定 /QD}_lh;,
72.esistence 存在 Pg|q{fc
73.occurrence 发生 w~&bpCB!
74.completeness 完整性 7Ja^d-F7
75.rights and obligations 权利和义务 [&3G `8hY
76.valuation and allocation 计价和分摊 pJK puoiX
77.cutoff 截止 ,dK% [
78.accuracy 准确性 12;"K?7{
79.classification 分类 E':y3T@."
80.inspection 检查 q yQPR
81.supervision of counting 监盘 t.485L%
82.observation 观察 _av%`bb&z9
83.confirmation 函证 }us%G&A2u
84.computation 计算 6pxj9@X+
85.analytical procedures 分析程序 FzFY2h;n]B
86.vouch 核对 ?Ju=L|
87.trace 追查 /,c9&it(M
88.audit sampling 审计抽样 xGPt5l<M&
89.error 误差 #oJ9BgDry
90.expected error 预期误差 3Akb|r
91.population 总体 'hg, W]
92.sampling risk 抽样风险 8 mV`|2>
93.non- sampling risk 非抽样风险 }NiJDs
94.sampling unit 抽样单位 W(a=ev2sa
95.statistical sampling 统计抽样 /XtxgO\T.
96.tolerable error 可容忍误差 ].7)^
97.the risk of under reliance 信赖不足风险 `+k&]z$m
98.the risk of over reliance 信赖过度风险 Bn-%).-ED
99.the risk of incorrect rejection 误拒风险 Gk'J'9*
100. the risk of incorrect acceptance 误受风险 //_v"dqP{)
101.working trial balance 试算平衡表 vEW;~FLd
102.index and cross-referencing 索引和交叉索引 gy_n=jhi+
103.cash receipt 现金收入 f)?s.DvUB
104.cash disbursement 现金支出 MpGWt#
105.bank statement 银行对账单 oC^-" (#
106.bank reconciliation 银行存款余额调节表 `cMa Fc-y/
107.balance sheet date 资产负债表日 8{epy
108.net realizable value 可变现净值 f\2'/g}6a
109.storeroom 仓库 9iUkvnphh
110.sale invoice 销售发票 11%^K=dq
111.price list 价目表 i*nNu-g
112.positive confirmation request 积极式询证函 _ N.ZpKVu
113.negative confirmation request 消极式询证函 Go+f0aig
114.purchase requisition 请购单 q#c\
115.receiving report 验收报告 M5[AA/@
116.gross margin 毛利 rF>:pS,`&
117.manufacturing overhead 制造费用 N r
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118.material requisition 领料单 Mp7r`A,6
119.inventory-taking 存货盘点 Pdrz lu
120.bond certificate 债券 k%VV(P]sT
121.stock certificate 股票 CP["N(fF
122.audit report 审计报告 coyy T
123.entity 被审计单位 <G}>Gk8x
124.addressee of the audit report 审计报告的收件人 oju4.1
125.unqualified opinion 无保留意见 7z5AI!s_
126.qualified opinion 保留意见 `hY%<L sI
127.disclaimer of opinion 无法表示意见 7o'kdYJzo
128.adverse opinion 否定意见 *^}(LoPZ
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A (1)ABC 作业基础成本计算 gX.4I;
A (2)absorbed overhead 已吸收制造费用 mst-:F[h
A (3)absorption costing 吸收成本计算 @0-<|,^]
A (4)account 账户,报表 )Uo)3FAn
A (5)accounting postulate 会计假设 #e{l:!uS\
A (6)accounting series release 会计公告文件 ,M5zhp$
A (7)accounting valuation 会计计价 -jFvDf,M,D
A (8)account sale 承销清单 3{]csZvW
A (9)accountability concept 经营责任概念 A@f`g[q
A (10)accountancy 会计职业 9p9:nx\
A (11)accountant 会计师 D
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A (12)accounting 会计 6rq:jvlx$
A (13)agency cost 代理成本
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A (14)accounting bases 会计基础 5O]ph[7
A (15)accounting manual 会计手册 <x53b/ft
A (16)accounting period 会计期间 h/QZcA
A (17)accounting policies 会计方针 @m<xpel
A (18)accounting rate of return 会计报酬率 Ip
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A (19)accounting reference date 会计参照日 nB`pfg
A (20)accounting reference period 会计参照期间 :BNqr[=b
A (21)accrual concept 应计概念 ")i4w{_y
A (22)accrual expenses 应计费用 3.xsCcmP
A (23)acid test ration 速动比率(酸性测试比率) ?2E@)7
A (24)acquisition 购置 ri.;
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A (25)acquisition accounting 收购会计 }c:s+P+/
A (26)activity based accounting 作业基础成本计算 ;Ze}i/
l
A (27)adjusting events 调整事项 .Q>.|mu
A (28)administrative expenses 行政管理费 */u_RJ
A (29)advice note 发货通知 HX7"w
A (30)amortization 摊销 +YI/(ko=
A (31)analytical review 分析性检查 ;mjk`6p
A (32)annual equivalent cost 年度等量成本法 d3St Z~&r!
A (33)annual report and accounts 年度报告和报表 J)"2^?!&B
A (34)appraisal cost 检验成本 K_
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A (35)appropriation account 盈余分配账户 dNU i|IYm$
A (36)articles of association 公司章程细则 )4toBDg"
A (37)assets 资产 wJNiw)C
A (38)assets cover 资产保障 &&nvv &a
A (39)asset value per share 每股资产价值 Vof[yL `
A (40)associated company 联营公司 .Wc<(pfa
A (41)attainable standard 可达标准 l#Ipo5=
.-awl1 W
A (42)attributable profit 可归属利润 (1^AzE%U+Z
A (43)audit 审计 -B* = V
A (44)audit report 审计报告 &'TZU"_
A (45)auditing standards 审计准则 1~zzQ:jAZ
A (46)authorized share capital 额定股本 1I{vBeMj
A (47)available hours 可用小时 *%=BcV+,
A (48)avoidable costs 可避免成本 04D>h0yFf
B (49)back-to-back loan 易币贷款 *:{s|18Pj
B (50)backflush accounting 倒退成本计算 wDVKp
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B (51)bad debts 坏帐 .D!0$W mOZ
B (52)bad debts ratio 坏帐比率 Ej~vp2
B (53)bank charges 银行手续费
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B (54)bank overdraft 银行透支 ~k^rI jR
B (55)bank reconciliation 银行存款调节表 3X=9$xw_
B (56)bank statement 银行对账单 lmi,P-Q
B (57)bankruptcy 破产 %M]%[4eC
B (58)basis of apportionment 分摊基础 %JF^@\E!|
B (59)batch 批量 7/&i'y
B (60)batch costing 分批成本计算 ,&e0~
B (61)beta factor B(市场)风险因素 7jL+c~
B (62)bill 账单 BiT
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B (63)bill of exchange 汇票 #^4p(eZ[}
B (64)bill of landing 提单 BKvX,[R2
B (65)bill of materials 用料预计单 )CJXkzOX
B (66)bill payable 应付票据 j)xRzImu
B (67)bill receivable 应收票据 rofj&{w
B (68)bin card 存货记录卡 ZP~Mg
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B (69)bonus 红利 [
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B (70)book-keeping 薄记 ,h,OUo]LIY
B (71)Boston classification 波士顿分类 Z}#'.y\ f
B (72)breakeven chart 保本图 2[
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B (73)breakeven point 保本点 >HNBTc=~t
B (74)breaking-down time 复位时间 = >CADTU
B (75)budget 预算 1yC_/Va1
B (76)budget center 预算中心 ;
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B (77)budget cost allowance 预算成本折让 nWb*u
B (78)budget manual 预算手册 .);~H#
B (79)budget period 预算期间 m#1>y}
B (80)budgetary control 预算控制 0)F.Y,L
B (81)budgeted capacity 预算生产能力 >M~1{
B (82)burden 制造费用 J=7.-R|t
B (83)business center 经营中心 /S
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B (84)business entity 营业个体 (+uM |a
B (85)business unit 经营单位 0Xo>f"2<f
B (86)buy-out management 管理性购买产权 *U>"_h T0
B (87)by-product 副产品 jV{?.0/h|
C (88)called-up share capital 催缴股本 D+#OB|&Dn
C (89)capacity 生产能力 !iv6k~.e'2
C (90)capacity ratios 生产能力比率 -[/tS<U
C (91)capital 资本 Q\Wh]=}
C (92)capital assets pricing model资本资产计价模式 2qd5iOhX+
C (93)capital commitment 承诺资本 E{s p
C (94)capital employed 已运用的资本 zUq ^
C (95)capital expenditure 资本支出 ;>
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C (96)capital expenditureauthorization 资本支出核准 @=_4i&]$
C (97)capital expenditure control 资本支出控制 ,5V w^@F
C (98)capital expenditure proposal资本支出申请 k
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C (99)capital funding planning 资本基金筹集计划 =z>d GIT1
C (100)capital gain 资本收益 X* 4C?v
C (101)capital investment appraisal资本投资评估 _D+pJ{@W
C (102)capital maintenance 资本保全 {g9*t}l4
C (103)capital resource planning 资本资源计划 n8 UG{.
=
C (104)capital surplus 资本盈余 w'[JfMu P
C (105)capital turnover 资本周转率 B7x(<!B
C (106)card 记录卡 5 EhOvt8
C (107)cash 现金 L a>fvm
C (108)cash account 现金账户 ^_\S)P2c
C (109)cash book 现金账薄 uA-1VwW+N
C (110)cash cow 金牛产品 tTEw"DL_-
C (111)cash flow 现金流量 R7\T.;8+
C (112)cash discounted 现金贴现 A
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C (113)cash flow budget 现金流量预算 (aC~0
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C (114)cash flow statement 现金流量表 =/5^/vwg
Y
C (115)cash ledger 现金分类账 lbs0i
C (116)cash limit 现金限额 Es<& 6
C (117)CCA 现时成本会计 uB=DC'lkg
C (118)center 中心 1;v,rs M
C (119)changeover time 变更时间 T.(C`/VM
C (120)chartered entity 特许经济个体 N\l|3~
C (121)cheque 支票 Mmmg3%G1
C (122)cheque register 支票登记薄 E] 6]c!2:
C (123)coin analysis 零钱分类 UuS6y9@v
C (124)classification 分类 e&@;hDmIX
C (125)clock card 工时卡 h*
72 f/#
C (126)code 代码 f9K+o-P.h
C (127)commitment accounting 承诺确认会计 %$Dn);6=
C (128)common cost 共同成本 *@I/TX'\rY
C (129)company limited byguarantee 有限担保责任公司 ]l7 r M"
C (130)company limited shares 股份有限公司 %1mIngW=g
C (131)competitive position 竞争能力状况 _V`F_C\\#
C (132)concept 概念 &|-jU+r}B
C (133)conglomerate 跨行业企业 ZH)Jq^^RI
C (134)consistency concept 一致性概念 vpq"mpfkh
C (135)consolidated accounts 合并报表 j>
8S,b=%
C (136)consolidation accounting 合并会计 oRo[WQla
C (137)consortium 财团 hbdB67,
C (138)contingency plan 应急计划 _Z>ny&
C (139)contingent liabilities 或有负债 >P+oNY
C (140)continuous operation 连续生产 M!YGv
C (141)contra 抵消 |A.nP9 hW
C (142)contract cost 合同成本 $^e(?Pq
C (143)contract costing 合同成本计算 |&"/
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C (144)contribution 贡献毛益 s%QCdU ]
C (145)contribution centre 贡献中心 |.z4 VJi4
C (146)contribution chart 贡献图 `pb=y}
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 cYgd1
C (148)contribution to salesration 贡献毛益对销售比率 HTLS$o;Q
C (149)control 控制 *Sg6VGP
C (150)control account 控制帐户 iNs@8<=$T
C (151)control limits 控制限度 B/*\Ih9y
C (152)controllability concept 可控制概念 Or#KF6+ut
C (153)controllable cost 可控制成本 mEmgr(W
C (154)conversion cost 加工成本 82)%`$yZw[
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 p;qFMzyS9
C (156)corporate appraisal 公司评估 )3f<0C>
C (157)corporate planning 公司计划 5O(U1
*
C (158)corporate social reporting 公司社会报告 C{:U<q
C (159)corporation 股份公司 tkYPfUvTE
C (160)cost 成本 D GL=\
C (161)cost account 成本帐户 !hFzIp
C (162)cost accounting 成本会计 ;m=k
FZ?
C (163)cost accounting manual 成本手册 XU<XK9EA
C (164)cost accounts calendar 成本报表的日历时间 nx(jYXVT
C (165)cost adjustment 成本调整 bt*
C (166)cost allocation 成本分配 :9DyABK=Cv
C (167)cost apportionment 成本分摊 4T6: C?V
C (168)cost attribution 成本归属 Co,?<v=Ll
C (169)cost audit 成本审计 P~#LbUP(
C (170)cost behaviour 成本性态 'l<