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注会《审计》英语常用词汇 bk
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1.audit 审计
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2.attestation 鉴证 YVccO~!8
3.credibility 可信赖程度 n5=U.r
4.audit of financial statements 财务报表审计 V22z-$cb
5.agreed-upon procedures 执行商定程序 .=;IdLO,Bf
6.high levels of assurance 高水平保证 #csP.z3^y
7.compilation 编制 0Agse)
8.reliability 可靠性 f|,Kh1{e
9.relevance 相关性 (T*$4KGV
10.professional skepticism 职业谨慎 &:l-;7d
11.objectivity 客观性 !p+54w\ 2
12. professional competence 专业胜任能力 5TJd9:\Af
13.Senior/CPA-in-charge 项目经理 est
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14.audit engagement letter 业务约定书 cCZp6^/<x
15.recurring audit 连续审计 rnZ
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16.the client 委托人 4`i8m
17.change CPA 更换注册会计师 (=^KP7
18.the existing CPA 现任注册会计师 ;p+'?%Y}
19.the successor CPA 后任注册会计师 p
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20.the preceding CPA前任注册会计师 U5kKT.M
21.issue the audit report 出具审计报告 }sH[_%
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22.expert 专家 {R ),7U8
23.the board of directors 董事会 *,JE
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24.knowledge of the entity‘ s business 了解被审计单位情况 -8^qtB
25.assess material misstatement risks评估重大错报风险 'yPKQ/y$x
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 Bh&pZcm|
27.a general knowledge of —— 初步了解―――的情况 ^:-GPr
28.a more knowledge of—— 进一步了解的情况 u79- B-YW^
29.the prior year‘s working papers 以前年度工作底稿 '$OUe {j<
30.minutes of meeting 会议纪要 b;b,t0wS
31.business risks 经营风险 GCJ[x n(_
32.appropriateness 适当性 ;(?tlFc
33.accounting estimate 会计估计 /:F^*]
34.management representations 管理层声明 R1H^CJ=v0
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 G{!er:Vwdh
37.significant audit areas 重点审计领域 w*6b%h%ww
38.error 错误 14 & KE3`
39.fraud舞弊 jM\{*!7b
40.modified or additional procedures 修改或追加审计程序 Mq$K[]F
41.misappropriation of assets 侵占资产 J>
42.transactions without substance 虚假交易 Ef#LR
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43.unusual pressures 异常压力 ~bZ=]i
44.the suspected noncompliance 涉嫌存在违法行为 I5M\PK/
45.materialiy 重要性 -~{Z*1`,
46.exceed the materiality level 超过重要性水平 H<Sf0>OA
47.approach the materiality level 接近重要性水平 8)0]cX
48.an acceptably low level 可接受水平 g[G/If
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 2#7|zhgb
50.misstatements or omissions 错报或漏报 | @AXW
51.aggregate 总计 #`u}#(
52.subsequent events 期后事项 S[K5ofV
53.adjust the financial statements 调整财务报表 w5 . ^meU
54.perform additional audit procedures 实施追加的审计程序 w~u{"E$
55.audit risk 审计风险 ?CAU+/
56.detection risk 检查风险 =#u4^%i)
57.inappropriate audit opinion 不适当的审计意见 :gV~L3YW5
58.material misstatement 重大的错报 {J==y;dK
59.tolerable misstatement 可容忍错报 kxhsDD$@p
60.the acceptable level of detection risk 可接受的检查风险 <
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61.assessed level of material misstatement risk 重大错报风险的评估水平 7z$Z=cs
62.simall business 小规模企业 ~Y/A]N86,
63.accounting system 会计系统 D<J'\mo
64.test of control 控制测试 yq-~5u
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65.walk-through test 穿行测试 !Axe}RD'
66.communication 沟通 Rv&"h_"t
67.flow chart 流程图 ceG\Q2
68.reperformance of internal control 重新执行 DDr\Kv)k(
69.audit evidence 审计证据 Be|! S_Y P
70.substantive procedures 实质性程序 zgGysjV
71.assertions 认定 @l CG)Ix<
72.esistence 存在 Y_Gd_+oJ
73.occurrence 发生 /f[Ek5/-0
74.completeness 完整性 st)is4
75.rights and obligations 权利和义务 h q7f"`
76.valuation and allocation 计价和分摊 DKS1Sm6d0
77.cutoff 截止 "0!h-bQN
78.accuracy 准确性 U(f@zGV
79.classification 分类 $L^%*DkM
80.inspection 检查 :Tpf8
81.supervision of counting 监盘 ;$iT]S
82.observation 观察 i?/Q7D<P
83.confirmation 函证 >\1twd{u]
84.computation 计算 6!]@S|vDX
85.analytical procedures 分析程序 BHY-fb@R]H
86.vouch 核对 :=hL}(~]
87.trace 追查 xq;>||B
88.audit sampling 审计抽样
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89.error 误差 MUl`0H"tR
90.expected error 预期误差 7"Xy8]i{z
91.population 总体 &MpLm&
92.sampling risk 抽样风险 K F'fg
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93.non- sampling risk 非抽样风险 rpiuFst
94.sampling unit 抽样单位 Doc zQc-U+
95.statistical sampling 统计抽样 fZ-"._9UyH
96.tolerable error 可容忍误差 ;((t|
97.the risk of under reliance 信赖不足风险 1e[?}q]*
98.the risk of over reliance 信赖过度风险 qR.FjQOvn
99.the risk of incorrect rejection 误拒风险 1vo3aF
100. the risk of incorrect acceptance 误受风险 eA1g}ipm
101.working trial balance 试算平衡表 @S3 L%lOH
102.index and cross-referencing 索引和交叉索引 0cG[<\qT
103.cash receipt 现金收入 G|jHic!
104.cash disbursement 现金支出 >I
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105.bank statement 银行对账单 7;p/S#P:
106.bank reconciliation 银行存款余额调节表 y7pBcyWTE=
107.balance sheet date 资产负债表日 K ar!
108.net realizable value 可变现净值 d[?RL&hJO
109.storeroom 仓库 $?F_Qsy{d
110.sale invoice 销售发票 &n| <NF
111.price list 价目表 j(y<oxh
112.positive confirmation request 积极式询证函 Y!j/,FU
113.negative confirmation request 消极式询证函 "=Z=SJ1D
114.purchase requisition 请购单 Oey
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115.receiving report 验收报告 zmQQ/7K
116.gross margin 毛利 {qHQ_
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117.manufacturing overhead 制造费用 \Yj_U'2"i
118.material requisition 领料单 `pfgx^qG
119.inventory-taking 存货盘点 M%:\ ry4:
120.bond certificate 债券 e5AsX.kvB
121.stock certificate 股票 dXDyY
122.audit report 审计报告 pbG-uH^
123.entity 被审计单位 j?C[ids<
124.addressee of the audit report 审计报告的收件人 ,$!fyi[;C
125.unqualified opinion 无保留意见 jkl dr@t
126.qualified opinion 保留意见 9%kO%j,3
127.disclaimer of opinion 无法表示意见 $E[O}+L$#
128.adverse opinion 否定意见 ]A[}:E 5}
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A (1)ABC 作业基础成本计算 YN)qMI_`A
A (2)absorbed overhead 已吸收制造费用 o Tvg%bX
A (3)absorption costing 吸收成本计算 NdJ]\>5oN,
A (4)account 账户,报表 n5"i'o{w
A (5)accounting postulate 会计假设 fUvXb>f,
A (6)accounting series release 会计公告文件 k@fxs]Y_L
A (7)accounting valuation 会计计价 ,sj(g/hg
A (8)account sale 承销清单 6DHZ,gWq
A (9)accountability concept 经营责任概念 yx#!2Z0hw
A (10)accountancy 会计职业 -5e8m4*
A (11)accountant 会计师 Ew]&~:$Ki
A (12)accounting 会计 G-D}J2r=F
A (13)agency cost 代理成本
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A (14)accounting bases 会计基础 ipu~T)}
A (15)accounting manual 会计手册 W/RB|TMT
A (16)accounting period 会计期间 DBy%"/c
A (17)accounting policies 会计方针 0Bgj.?l
A (18)accounting rate of return 会计报酬率 ?ZTA3mV?+
A (19)accounting reference date 会计参照日 [GCaRk>b,
A (20)accounting reference period 会计参照期间 6-$95.
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A (21)accrual concept 应计概念 '~yxu$aK
A (22)accrual expenses 应计费用 ,I|^d.[2
A (23)acid test ration 速动比率(酸性测试比率) [2Y@O7;nI
A (24)acquisition 购置 ]hlQU%
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A (25)acquisition accounting 收购会计 k3LHLJZ#
A (26)activity based accounting 作业基础成本计算 \|vo@E
A (27)adjusting events 调整事项 w?_'sP{pd
A (28)administrative expenses 行政管理费 Bs3&yEq(
A (29)advice note 发货通知 cC9Zc#aK
A (30)amortization 摊销 9[~.{{Y
A (31)analytical review 分析性检查 @}^VA9ULK
A (32)annual equivalent cost 年度等量成本法 w[vccARQ
A (33)annual report and accounts 年度报告和报表 [#aJ- Uu
A (34)appraisal cost 检验成本 dM}c-=w`
A (35)appropriation account 盈余分配账户 GS>YfJ&DZ
A (36)articles of association 公司章程细则 -m,Y6
A (37)assets 资产 B !x6N"
A (38)assets cover 资产保障 Wt5pK[JV
A (39)asset value per share 每股资产价值 gr!!pp;
A (40)associated company 联营公司 Z9MU%*N
A (41)attainable standard 可达标准 q( EN]W],
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A (42)attributable profit 可归属利润 /V/)A\g
A (43)audit 审计 !F?j'[s8]
A (44)audit report 审计报告 N:KM8PZ&~
A (45)auditing standards 审计准则 %Ze7d&
A (46)authorized share capital 额定股本 Z @D
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A (47)available hours 可用小时 <D&
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A (48)avoidable costs 可避免成本 1"t9x.
B (49)back-to-back loan 易币贷款 HOPl0fY$L
B (50)backflush accounting 倒退成本计算 +u |SX/C
B (51)bad debts 坏帐 x*j
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B (52)bad debts ratio 坏帐比率 K{Nj-Rqd
B (53)bank charges 银行手续费 25 U+L
B (54)bank overdraft 银行透支 ,9KnC=_y
B (55)bank reconciliation 银行存款调节表 B}zBbB
B (56)bank statement 银行对账单 Z6So5r%wZ
B (57)bankruptcy 破产 CZ^
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B (58)basis of apportionment 分摊基础 u!HbS*jqq
B (59)batch 批量 [@pumH>
B (60)batch costing 分批成本计算 7^!iGhI]r
B (61)beta factor B(市场)风险因素 qs8^qn0A
B (62)bill 账单 =yRv*C
B (63)bill of exchange 汇票 S6JWsi4C:,
B (64)bill of landing 提单 ^VnnYtCRz
B (65)bill of materials 用料预计单 ES(qu]CjI
B (66)bill payable 应付票据 zDm3$P=
B (67)bill receivable 应收票据 1JOoICjB
B (68)bin card 存货记录卡 aU.!+e%_
B (69)bonus 红利 0X
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B (70)book-keeping 薄记 WK0IagYw
B (71)Boston classification 波士顿分类 %ol1WG 9
B (72)breakeven chart 保本图 l"h6e$dP
B (73)breakeven point 保本点 @eESKg(,
B (74)breaking-down time 复位时间 2h@&yW2j
B (75)budget 预算 I!lR 7%
B (76)budget center 预算中心 EIpz-"S
B (77)budget cost allowance 预算成本折让 d|gfp:Z`a
B (78)budget manual 预算手册 1'\s7P
B (79)budget period 预算期间 8F$]@0v`%
B (80)budgetary control 预算控制 >%N,F`^3
B (81)budgeted capacity 预算生产能力 s`y
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B (82)burden 制造费用 IQ$ 6}.
B (83)business center 经营中心 9B>P Qbs
B (84)business entity 营业个体 UsCaO<A
B (85)business unit 经营单位 hoiC
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B (86)buy-out management 管理性购买产权 DHvZ:)aT}
B (87)by-product 副产品 ?oV|.LM:W
C (88)called-up share capital 催缴股本 J{5p4bkb
C (89)capacity 生产能力 p9MJa[}V
C (90)capacity ratios 生产能力比率 U9\w)D|+eE
C (91)capital 资本 ZBQ @S
C (92)capital assets pricing model资本资产计价模式 =<TJ[,h
et
C (93)capital commitment 承诺资本 so Lmr's
C (94)capital employed 已运用的资本 ?5%o-hB|
C (95)capital expenditure 资本支出 lG[j,MDs
C (96)capital expenditureauthorization 资本支出核准 gTLBR
C (97)capital expenditure control 资本支出控制 @'Pay)P
C (98)capital expenditure proposal资本支出申请 tHM0]Gb}
C (99)capital funding planning 资本基金筹集计划 _Db&f}.`
C (100)capital gain 资本收益 5CfD/}{:#I
C (101)capital investment appraisal资本投资评估 LXth-j=]
C (102)capital maintenance 资本保全 d<m.5ECC}
C (103)capital resource planning 资本资源计划 "F
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C (104)capital surplus 资本盈余 [{>1wJ Pdj
C (105)capital turnover 资本周转率 .jbxA2
C (106)card 记录卡 ]{t!J^Xn
C (107)cash 现金 L)9Z Op5
C (108)cash account 现金账户 `Hu2a]e9
C (109)cash book 现金账薄 >$a;+v
C (110)cash cow 金牛产品 ~g@}A
C (111)cash flow 现金流量 h
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C (112)cash discounted 现金贴现 (bB"6
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C (113)cash flow budget 现金流量预算 "kVzN22
C (114)cash flow statement 现金流量表 |v1*
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C (115)cash ledger 现金分类账 ;R@D
C (116)cash limit 现金限额 [;~"ctf{
C (117)CCA 现时成本会计 E>r7A5Uo
C (118)center 中心 .F$cR^i5u
C (119)changeover time 变更时间 0x^lHBYc
C (120)chartered entity 特许经济个体 E},zB*5TH
C (121)cheque 支票 p3T:Y_
C (122)cheque register 支票登记薄 Pj!f^MN
C (123)coin analysis 零钱分类
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C (124)classification 分类 ao|n<*}
C (125)clock card 工时卡 `z7,HJ.0c
C (126)code 代码 i;juwc^n}
C (127)commitment accounting 承诺确认会计 Pl2eDv-y
C (128)common cost 共同成本 @a
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C (129)company limited byguarantee 有限担保责任公司 5;HCNwX
C (130)company limited shares 股份有限公司 }EJ/H3<
C (131)competitive position 竞争能力状况 G9GLRdP
C (132)concept 概念 M[Nv>
C (133)conglomerate 跨行业企业 )ac!@slb^7
C (134)consistency concept 一致性概念 U9
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C (135)consolidated accounts 合并报表 $>
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C (136)consolidation accounting 合并会计 >Ml5QO$*.q
C (137)consortium 财团 47f\
C (138)contingency plan 应急计划 # nAq~@X
C (139)contingent liabilities 或有负债 #ZP;] W
C (140)continuous operation 连续生产 D`KaIqLz
C (141)contra 抵消 h[
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C (142)contract cost 合同成本 ' d?6 L
C (143)contract costing 合同成本计算 <num!@2D
C (144)contribution 贡献毛益 roBb8M|q
C (145)contribution centre 贡献中心 Tb8r+~HK
C (146)contribution chart 贡献图 8yH)9#>
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 !DF5NAE
C (148)contribution to salesration 贡献毛益对销售比率 )%lPKp4]
C (149)control 控制 T4[/_;1g
C (150)control account 控制帐户 .;l`V
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C (151)control limits 控制限度 rI6+St
C (152)controllability concept 可控制概念 Wu8^Z Z{
C (153)controllable cost 可控制成本
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C (154)conversion cost 加工成本 ( 5uSqw&U
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ooC9a>X
C (156)corporate appraisal 公司评估 tvq((2
C (157)corporate planning 公司计划 :-$8u;!M
C (158)corporate social reporting 公司社会报告 t%<y^Wa=
C (159)corporation 股份公司 Tf?`_jL
C (160)cost 成本
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C (161)cost account 成本帐户 @X560_x[q
C (162)cost accounting 成本会计 Ps[#z@5{x
C (163)cost accounting manual 成本手册 8%xBSob{j
C (164)cost accounts calendar 成本报表的日历时间 Bvh{|tP4
C (165)cost adjustment 成本调整 [9#zEURS
C (166)cost allocation 成本分配 tCar:p4$
C (167)cost apportionment 成本分摊 MX.?tN#F|H
C (168)cost attribution 成本归属 |{_>H'
C (169)cost audit 成本审计 Xkg
C (170)cost behaviour 成本性态 5}Xi`'g,
C (171)cost benefit analysis 成本效益分析 g-]~+7LL
C (172)cost center 成本中心 j]vEo~Bbh
C (173)cost driver 成本动因