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注会《审计》英语常用词汇 x>TIx[x
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1.audit 审计 N|2d9E
2.attestation 鉴证 7 vFmB
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 mI4GBp
5.agreed-upon procedures 执行商定程序 kc P ZIP:
6.high levels of assurance 高水平保证 rg
k1.0U0
7.compilation 编制 qK#"uU8B
8.reliability 可靠性 *GBV[D[G,
9.relevance 相关性 Q[K$f %>
10.professional skepticism 职业谨慎 F1- "yX1B
11.objectivity 客观性 )V[j~uOU)]
12. professional competence 专业胜任能力 RMT9tXe*5
13.Senior/CPA-in-charge 项目经理 R3lZ|rxv:
14.audit engagement letter 业务约定书 ~K3Lbd|
r
15.recurring audit 连续审计 "U4c'iW
16.the client 委托人 jy5[K.
17.change CPA 更换注册会计师 [m
h>N$
18.the existing CPA 现任注册会计师 jLI1Ed
19.the successor CPA 后任注册会计师 ]1d)jWG
20.the preceding CPA前任注册会计师 2#lpIj
21.issue the audit report 出具审计报告 a6./;OC
22.expert 专家 bO/r1W
23.the board of directors 董事会 Tc||96%2
^
24.knowledge of the entity‘ s business 了解被审计单位情况 JWg.0d$hM
25.assess material misstatement risks评估重大错报风险 OEjX(F3=
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 U2<q dknB
27.a general knowledge of —— 初步了解―――的情况 JvW7h(u7g
28.a more knowledge of—— 进一步了解的情况 iBbaHU*V
29.the prior year‘s working papers 以前年度工作底稿 =0Y0o_
30.minutes of meeting 会议纪要 hp2E! C ma
31.business risks 经营风险 .`+~mQ
Wn
32.appropriateness 适当性 "i/GzD7 `n
33.accounting estimate 会计估计 T5ky:{Y
(
34.management representations 管理层声明 \9#f:8Q
35.going concern assumption 持续经营假设 !]g[u3O
36.audit plan 审计计划 l:eC+[_;>
37.significant audit areas 重点审计领域 36+/MvIT
38.error 错误 juWXB+d2Y
39.fraud舞弊 ejkUNCKQt
40.modified or additional procedures 修改或追加审计程序 D3dh,&KO\
41.misappropriation of assets 侵占资产 Eze w@*(
42.transactions without substance 虚假交易 )rj!/%
43.unusual pressures 异常压力 E.NfVeq
44.the suspected noncompliance 涉嫌存在违法行为 !w%c=V]tV
45.materialiy 重要性 :M{
)&{D
46.exceed the materiality level 超过重要性水平 Y_ne?/sZE
47.approach the materiality level 接近重要性水平 NJr)f
48.an acceptably low level 可接受水平 R"O%##Ws
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 r^C(|Vx
50.misstatements or omissions 错报或漏报 %gFIu.c
51.aggregate 总计 5!Y\STn
52.subsequent events 期后事项 1<#D3CXK
53.adjust the financial statements 调整财务报表 YQ?hAAJ
54.perform additional audit procedures 实施追加的审计程序 X{Vs
55.audit risk 审计风险 _oBx:G6E
56.detection risk 检查风险 C}x
fo}i
57.inappropriate audit opinion 不适当的审计意见 |&MoQxw@
58.material misstatement 重大的错报 vjm? X
59.tolerable misstatement 可容忍错报 yQj J-g(.
60.the acceptable level of detection risk 可接受的检查风险 Mpw]dYM
61.assessed level of material misstatement risk 重大错报风险的评估水平 <>n|_6'$90
62.simall business 小规模企业 !BkE-9v?w
63.accounting system 会计系统 PP'5ANK
64.test of control 控制测试 jmv=rl>E*
65.walk-through test 穿行测试 F3!@|/<w
66.communication 沟通 N-F&=u}
67.flow chart 流程图 FN!?o:|(
68.reperformance of internal control 重新执行 L{>rN`{
69.audit evidence 审计证据 ]6`K
70.substantive procedures 实质性程序 RbxQTM_:M
71.assertions 认定 '\8YH+%It
72.esistence 存在 CUpRtE8@[_
73.occurrence 发生 V*te8HIe
74.completeness 完整性 PV"\9OIKb.
75.rights and obligations 权利和义务 LXby(|<j
76.valuation and allocation 计价和分摊 CT|0KB&
77.cutoff 截止 ,D`jlY-1l
78.accuracy 准确性 a9NuYYr,h
79.classification 分类 ivl %%nY'
80.inspection 检查 420K6[
81.supervision of counting 监盘 2@Nd02v|
82.observation 观察 b1IAp >*2l
83.confirmation 函证 iY@}Q "
84.computation 计算 {N{eOa<HA
85.analytical procedures 分析程序 }E(w@&
86.vouch 核对 dPp
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87.trace 追查 l{8O'4;
88.audit sampling 审计抽样 Z*q&^/N
89.error 误差 8NNh8k#6
90.expected error 预期误差 zJ8T.+qJ
91.population 总体 ,R-k]^O
92.sampling risk 抽样风险 ET9tn1
93.non- sampling risk 非抽样风险 + XBF,<P
94.sampling unit 抽样单位 r]\[G6mE%
95.statistical sampling 统计抽样 "u~` ZV(
96.tolerable error 可容忍误差 Q
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97.the risk of under reliance 信赖不足风险 ERK{smL
98.the risk of over reliance 信赖过度风险 _,K[kVn
99.the risk of incorrect rejection 误拒风险 3A"TpR4f`
100. the risk of incorrect acceptance 误受风险 ol_\ "
101.working trial balance 试算平衡表 sxF2ku4A
102.index and cross-referencing 索引和交叉索引 xE--)=<$
103.cash receipt 现金收入 &${| o@
104.cash disbursement 现金支出 RfvvX$
105.bank statement 银行对账单 /[>_Ry,
106.bank reconciliation 银行存款余额调节表 K-Pcew^?
107.balance sheet date 资产负债表日 ^2rj);{V
108.net realizable value 可变现净值 M8Bp-_
109.storeroom 仓库 hTv*4J&@|
110.sale invoice 销售发票 *<
fJgc"3
111.price list 价目表 z$m(@Q
112.positive confirmation request 积极式询证函 tuwlsBV
113.negative confirmation request 消极式询证函 b9?Vpu`?
114.purchase requisition 请购单 PEjd
115.receiving report 验收报告 Iy*Q{H3[
116.gross margin 毛利 j&S.k
117.manufacturing overhead 制造费用 SbL7e#!!
118.material requisition 领料单 %|JL=E}%|
119.inventory-taking 存货盘点 GcO:!b*YMp
120.bond certificate 债券 G2!<C-T{2
121.stock certificate 股票 8_`C&vx
122.audit report 审计报告 _hJ+8B^`
123.entity 被审计单位 s-SFu
124.addressee of the audit report 审计报告的收件人 o\Fv~^
125.unqualified opinion 无保留意见 _M7|:*
126.qualified opinion 保留意见 INk|NEX
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 A\7sP =
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A (1)ABC 作业基础成本计算 UjJ&P)
A (2)absorbed overhead 已吸收制造费用 #!TlalV
A (3)absorption costing 吸收成本计算 qycf;Kl:6
A (4)account 账户,报表 Q8l vwip
A (5)accounting postulate 会计假设 C
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A (6)accounting series release 会计公告文件 L5d
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A (7)accounting valuation 会计计价 oTb42a_j{
A (8)account sale 承销清单 Fpn'0&~-fi
A (9)accountability concept 经营责任概念 CUC]-]8
A (10)accountancy 会计职业 I=[0 9o
A (11)accountant 会计师 n?q+:P
A (12)accounting 会计 /:\27n
A (13)agency cost 代理成本 }>,%El/
A (14)accounting bases 会计基础 5\JV }
A (15)accounting manual 会计手册 86qQ"=v
A (16)accounting period 会计期间 "[z/\l8O
A (17)accounting policies 会计方针 t^6ams$
A (18)accounting rate of return 会计报酬率 <H<
Aba9\
A (19)accounting reference date 会计参照日 +
W-b3R:1>
A (20)accounting reference period 会计参照期间 lQ[JA[
A (21)accrual concept 应计概念 Ty!V)i
A (22)accrual expenses 应计费用 dR,a0+!
A (23)acid test ration 速动比率(酸性测试比率) $OGMw+$C^
A (24)acquisition 购置 U/v)6:j)4R
A (25)acquisition accounting 收购会计 fyx Q{J
A (26)activity based accounting 作业基础成本计算 L4u.cHJ}0
A (27)adjusting events 调整事项 w}07u5
A (28)administrative expenses 行政管理费 _q@lP|
A (29)advice note 发货通知
7:$dl#
A (30)amortization 摊销 Bv*VNfUm
A (31)analytical review 分析性检查 vu*{+YpH
A (32)annual equivalent cost 年度等量成本法 I(j{D>v
A (33)annual report and accounts 年度报告和报表
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A (34)appraisal cost 检验成本 q9^.f9-
A (35)appropriation account 盈余分配账户 l:#'i`;
A (36)articles of association 公司章程细则 L5&,sJz
A (37)assets 资产 4 #lLC-k
A (38)assets cover 资产保障 vj#m#1\f
A (39)asset value per share 每股资产价值 = K`]cEL
A (40)associated company 联营公司
%>O}bdSf
A (41)attainable standard 可达标准 [>j.x2=
NLgeBLB
A (42)attributable profit 可归属利润 8|hi2Qeu,c
A (43)audit 审计 &Dp&
A (44)audit report 审计报告 rg%m
A (45)auditing standards 审计准则 dj 6Lf
A (46)authorized share capital 额定股本 P=9sP:[f6
A (47)available hours 可用小时 ;gRPTk$X3
A (48)avoidable costs 可避免成本 q}g0-
Da
B (49)back-to-back loan 易币贷款 :2{ [f+
B (50)backflush accounting 倒退成本计算 cIuCuh0I`
B (51)bad debts 坏帐 FklO#+<:
B (52)bad debts ratio 坏帐比率 +$^[r
B (53)bank charges 银行手续费 dW^#}kN7V
B (54)bank overdraft 银行透支 eo"XHP7ja
B (55)bank reconciliation 银行存款调节表 p1z^i(
B (56)bank statement 银行对账单 oye/tEMG
B (57)bankruptcy 破产 }4Gn
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B (58)basis of apportionment 分摊基础 O=1#KNS
B (59)batch 批量 ]InDcE
B (60)batch costing 分批成本计算 q|
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B (61)beta factor B(市场)风险因素 ydzvjp=
B (62)bill 账单 SQw"mO
B (63)bill of exchange 汇票 Z>
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B (64)bill of landing 提单 h{E9rc1,
B (65)bill of materials 用料预计单 U4e9[=q`'
B (66)bill payable 应付票据 P\
2Bx *e
B (67)bill receivable 应收票据 kN vNV(4
B (68)bin card 存货记录卡 # kmI#W"^
B (69)bonus 红利 2l8z/o 7v
B (70)book-keeping 薄记 /-3)^R2H
B (71)Boston classification 波士顿分类
ck`
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B (72)breakeven chart 保本图 baf@"P9@\A
B (73)breakeven point 保本点 {JcMJZ3
B (74)breaking-down time 复位时间 <,nd]a
B (75)budget 预算 _ 1\H{x
B (76)budget center 预算中心 .ityudT<
B (77)budget cost allowance 预算成本折让 p*Hf<)}
B (78)budget manual 预算手册 LFQPysC
B (79)budget period 预算期间 7q^a@5f BG
B (80)budgetary control 预算控制 .-p?skm=a
B (81)budgeted capacity 预算生产能力 t\<*Q3rl-
B (82)burden 制造费用 )|S!k\^A
B (83)business center 经营中心 jATN):8W
B (84)business entity 营业个体 qI\B
;&hr(
B (85)business unit 经营单位 W4AFa>h
B (86)buy-out management 管理性购买产权 'p'nAB''!
B (87)by-product 副产品 9kU|?JE
C (88)called-up share capital 催缴股本 N8]d0
C (89)capacity 生产能力 8DlRD$_:&
C (90)capacity ratios 生产能力比率 gO!:WD
C (91)capital 资本 qI gb;=V
C (92)capital assets pricing model资本资产计价模式 7:S)J~s*O
C (93)capital commitment 承诺资本 |F>'7JJJ
C (94)capital employed 已运用的资本 T(eNK
c2
C (95)capital expenditure 资本支出 g*:f#u5
C (96)capital expenditureauthorization 资本支出核准 X57\sggK
C (97)capital expenditure control 资本支出控制 8~h.i1L
C (98)capital expenditure proposal资本支出申请 )G9,5[
C (99)capital funding planning 资本基金筹集计划 lem\P_V)
C (100)capital gain 资本收益 Q<Th*t
C (101)capital investment appraisal资本投资评估 l'(7p`?
C (102)capital maintenance 资本保全 sMqAuhw$.
C (103)capital resource planning 资本资源计划 rIF6^?
C (104)capital surplus 资本盈余 6rzXM`cs
C (105)capital turnover 资本周转率 J$i5A9IUr
C (106)card 记录卡 >PiEu->P,
C (107)cash 现金 :mz6*0qW
C (108)cash account 现金账户 {= l9{K`~
C (109)cash book 现金账薄 'd=B{7k@
C (110)cash cow 金牛产品 L[ 7Aa"R
C (111)cash flow 现金流量 HA(G q
C (112)cash discounted 现金贴现 "zBYhZr
C (113)cash flow budget 现金流量预算 w#`E;fN'
C (114)cash flow statement 现金流量表 Y+#VzIZw
C (115)cash ledger 现金分类账 ?e!mv}B_
C (116)cash limit 现金限额 VSa#X |z
C (117)CCA 现时成本会计 q:ZF6o`Z83
C (118)center 中心 L(eLxw e%
C (119)changeover time 变更时间
Q68q76
C (120)chartered entity 特许经济个体 &p#.m"Oon
C (121)cheque 支票 Ucz`^}+
C (122)cheque register 支票登记薄 2q.J1:lW
C (123)coin analysis 零钱分类 bIahjxd:
C (124)classification 分类 p_2-(n@
C (125)clock card 工时卡 k9?fE
C (126)code 代码 F2RU7o'f.
C (127)commitment accounting 承诺确认会计 3 ]}wZY0
C (128)common cost 共同成本 $17utJ58
C (129)company limited byguarantee 有限担保责任公司 P mgTTI
C (130)company limited shares 股份有限公司 x*uQBNf=
C (131)competitive position 竞争能力状况 E%6}p++
C (132)concept 概念 %) 8 UyZG
C (133)conglomerate 跨行业企业 7ClN-/4
C (134)consistency concept 一致性概念 PF?tEw_WB
C (135)consolidated accounts 合并报表 zQQ=8#]
C (136)consolidation accounting 合并会计 V8.o}BWY
C (137)consortium 财团 #Y;_W;#
C (138)contingency plan 应急计划 8n^v,s >
C (139)contingent liabilities 或有负债 fB3W} dr
C (140)continuous operation 连续生产 qkN{l88
C (141)contra 抵消 jN43vHm\Y9
C (142)contract cost 合同成本 m#a0HH
C (143)contract costing 合同成本计算 1FiFP5
C (144)contribution 贡献毛益 2pEr
s|r
C (145)contribution centre 贡献中心 EpCsJ08K
C (146)contribution chart 贡献图 UfnjhHu
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率
Wq1%
C (148)contribution to salesration 贡献毛益对销售比率 t)Mi,ljY[
C (149)control 控制 ~ g \GC
C (150)control account 控制帐户 WM_wkvYl
C (151)control limits 控制限度 IMDGinHAy
C (152)controllability concept 可控制概念 OZ6gu$
n*
C (153)controllable cost 可控制成本 6Tn.56 X
C (154)conversion cost 加工成本 pIy+3&\e;
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Hki
C (156)corporate appraisal 公司评估
fH/J8<
C (157)corporate planning 公司计划 3"Y
|RSy
C (158)corporate social reporting 公司社会报告 4iiW{rh4
C (159)corporation 股份公司 S0 AaJty
C (160)cost 成本 \,i?WgWv
C (161)cost account 成本帐户 l|c#
C (162)cost accounting 成本会计 P<@V
C (163)cost accounting manual 成本手册 Lgh. 1foK
C (164)cost accounts calendar 成本报表的日历时间 -5~&A6+ILn
C (165)cost adjustment 成本调整 `|\z#Et
C (166)cost allocation 成本分配 ? LA>5
C (167)cost apportionment 成本分摊 ersddb^J]
C (168)cost attribution 成本归属 oyS43/."
C (169)cost audit 成本审计 Bu\:+3 )
C (170)cost behaviour 成本性态 rG _T!']~
C (171)cost benefit analysis 成本效益分析 <TL!iM
C (172)cost center 成本中心 e==}
qQ
C (173)cost driver 成本动因