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注会《审计》英语常用词汇 ~LuGfPO^
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1.audit 审计 g!}]FQBb
2.attestation 鉴证 m+!.H\
3.credibility 可信赖程度 :xr^E]
4.audit of financial statements 财务报表审计 7*P
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5.agreed-upon procedures 执行商定程序 jkL=JAcf~
6.high levels of assurance 高水平保证 ~pZ0B#K
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7.compilation 编制 `-{l$Hn9|~
8.reliability 可靠性 b,^ "
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9.relevance 相关性 =_`q;Tu=
10.professional skepticism 职业谨慎 1\fx57a\
11.objectivity 客观性 K[icVT2v~
12. professional competence 专业胜任能力 G*4I;'6
13.Senior/CPA-in-charge 项目经理 @MOQk
14.audit engagement letter 业务约定书 qGA|.I9,
15.recurring audit 连续审计 S=,czs3N
16.the client 委托人 }!_z\'u
17.change CPA 更换注册会计师 _]zX W
18.the existing CPA 现任注册会计师 sMMOZ'bT
19.the successor CPA 后任注册会计师 kf'(u..G
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 RFRXOyGz$
22.expert 专家 59zWB,y(P
23.the board of directors 董事会 ``CM7|)>`
24.knowledge of the entity‘ s business 了解被审计单位情况 \ UrD%;sq
25.assess material misstatement risks评估重大错报风险 X|a{Z*y;r*
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 GKFRZWXdT
27.a general knowledge of —— 初步了解―――的情况 :k_&Zd j,B
28.a more knowledge of—— 进一步了解的情况 )pl5nu#<
29.the prior year‘s working papers 以前年度工作底稿 z0rYzn?MR
30.minutes of meeting 会议纪要 b,+Sa\j)(
31.business risks 经营风险 Rj";?.R*e
32.appropriateness 适当性 2"G9?)d9
33.accounting estimate 会计估计 )zxb]Pg+
34.management representations 管理层声明 pL,XHR@Iv
35.going concern assumption 持续经营假设 ~
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36.audit plan 审计计划 :2KHiT5
37.significant audit areas 重点审计领域 `/[5/%
38.error 错误 W+a/>U
39.fraud舞弊 |p/*OFC6
40.modified or additional procedures 修改或追加审计程序 q%x i>H.:{
41.misappropriation of assets 侵占资产 +A?P 4}
42.transactions without substance 虚假交易 @.7/lRr@bp
43.unusual pressures 异常压力 [p6:uNo
44.the suspected noncompliance 涉嫌存在违法行为 %"v:x?d$$o
45.materialiy 重要性 LY0f`RX*&
46.exceed the materiality level 超过重要性水平 =Smd/'`_
47.approach the materiality level 接近重要性水平 {3
48.an acceptably low level 可接受水平 B6dU6"
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 Nqj@p<y/q
50.misstatements or omissions 错报或漏报 UK,bfLPt~
51.aggregate 总计 &lLk[/b
52.subsequent events 期后事项 //c6vG
53.adjust the financial statements 调整财务报表 3g4=as4w
54.perform additional audit procedures 实施追加的审计程序 /}6I
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55.audit risk 审计风险 |aLK_]!
56.detection risk 检查风险 b+a+OI D
57.inappropriate audit opinion 不适当的审计意见 \=WPJm`p
58.material misstatement 重大的错报 `R2Iw
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59.tolerable misstatement 可容忍错报 ;J|t-$Z
60.the acceptable level of detection risk 可接受的检查风险 b[:,p?:@
61.assessed level of material misstatement risk 重大错报风险的评估水平 iz=cjmV?
62.simall business 小规模企业 x[lIib1s
63.accounting system 会计系统 z6U'"T"a
64.test of control 控制测试 v'?Smd1v
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65.walk-through test 穿行测试 PR"x&JG@
66.communication 沟通 sAc1t`
67.flow chart 流程图 /!0&b?
68.reperformance of internal control 重新执行 !(q@sw(
69.audit evidence 审计证据 8$~oiK%fw
70.substantive procedures 实质性程序 =u}~\ 'd
71.assertions 认定 .hH_1Mo8
72.esistence 存在 t|'%0
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73.occurrence 发生 >0@w"aKn
74.completeness 完整性 L'Cd`.yVO
75.rights and obligations 权利和义务 )yyH_Ax2
76.valuation and allocation 计价和分摊 LN+x!#:e
77.cutoff 截止 We$
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78.accuracy 准确性 5[)5K?%
79.classification 分类 G%HG6
80.inspection 检查 P@@MQ[u?!.
81.supervision of counting 监盘 )!0}<_2
82.observation 观察 'a0M.*f}G
83.confirmation 函证 C')KZ|JIC
84.computation 计算 JRC2+BU
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85.analytical procedures 分析程序 [q%`q`EG
86.vouch 核对 Y\WQ0'y
87.trace 追查 Jw5@#j
88.audit sampling 审计抽样 'GezIIaH
89.error 误差 Q>4NUq
90.expected error 预期误差 e'uC:O.u
91.population 总体 T/ ECW
92.sampling risk 抽样风险 jywS<9
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93.non- sampling risk 非抽样风险 w#)u+^ -
94.sampling unit 抽样单位 E] g
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95.statistical sampling 统计抽样 Rw
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96.tolerable error 可容忍误差 *@bz<{!
97.the risk of under reliance 信赖不足风险 K3\a~_0
98.the risk of over reliance 信赖过度风险 sDBSc:5+e
99.the risk of incorrect rejection 误拒风险 Vj4 h#NN$
100. the risk of incorrect acceptance 误受风险 <5%*"v
101.working trial balance 试算平衡表 [5'HlHK
102.index and cross-referencing 索引和交叉索引 vWmp?m
103.cash receipt 现金收入 445JOP
104.cash disbursement 现金支出 m19\H
105.bank statement 银行对账单 $,:mq>]![{
106.bank reconciliation 银行存款余额调节表 "0%K3d+
107.balance sheet date 资产负债表日 mC@v,"
108.net realizable value 可变现净值 I`oJOLV
109.storeroom 仓库 p#qla'
110.sale invoice 销售发票
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111.price list 价目表
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112.positive confirmation request 积极式询证函 I(7GVYM
113.negative confirmation request 消极式询证函 rZwSo]gp
114.purchase requisition 请购单 )SP"V~^Wn
115.receiving report 验收报告 KWDH
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116.gross margin 毛利 P7W|e~]Yq
117.manufacturing overhead 制造费用 G9-ETj}
118.material requisition 领料单 '^m'r+B"
119.inventory-taking 存货盘点 r'nPP6`
120.bond certificate 债券 hN K wQ
121.stock certificate 股票 ##''d||u
122.audit report 审计报告 e46`"}r
123.entity 被审计单位 <D:q
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124.addressee of the audit report 审计报告的收件人 V+D5<nICr
125.unqualified opinion 无保留意见 xO:h
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126.qualified opinion 保留意见 w=?nD6Xhz
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 #Pk{emYW
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A (1)ABC 作业基础成本计算 JtY$AP$
A (2)absorbed overhead 已吸收制造费用 sg-^ oy*^
A (3)absorption costing 吸收成本计算 (M|DNDM'd
A (4)account 账户,报表 j~Fd8]@
A (5)accounting postulate 会计假设 m{ani/bt
A (6)accounting series release 会计公告文件 l"[.Q>d
A (7)accounting valuation 会计计价 VF11eZ"
A (8)account sale 承销清单 b]?5r)GK
A (9)accountability concept 经营责任概念 {hN\=_6*EW
A (10)accountancy 会计职业 n;.
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A (11)accountant 会计师 ,&3+w~Ua
A (12)accounting 会计 E>
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A (13)agency cost 代理成本 b=BNbmX
A (14)accounting bases 会计基础 I 2AQ
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A (15)accounting manual 会计手册 >QJDO ]~V
A (16)accounting period 会计期间 \nP79F0%2
A (17)accounting policies 会计方针 2k=|p@V n~
A (18)accounting rate of return 会计报酬率 c}$>UhLe
A (19)accounting reference date 会计参照日 a0]GQyIG
A (20)accounting reference period 会计参照期间 =e
1Q>~
A (21)accrual concept 应计概念 n~
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A (22)accrual expenses 应计费用 kuBtPZ
A (23)acid test ration 速动比率(酸性测试比率) #tUhul/O
A (24)acquisition 购置 :RIqA/
A (25)acquisition accounting 收购会计 %"c;kvw
A (26)activity based accounting 作业基础成本计算 Uu+ibVM$
A (27)adjusting events 调整事项 ;
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A (28)administrative expenses 行政管理费 EP;ts
A (29)advice note 发货通知 B>'J5bZsw
A (30)amortization 摊销 #O~pf[[L
A (31)analytical review 分析性检查 k>MXOUaW.
A (32)annual equivalent cost 年度等量成本法 K)x6F15r
A (33)annual report and accounts 年度报告和报表 D@sMCR
A (34)appraisal cost 检验成本 x&u@!# d]
A (35)appropriation account 盈余分配账户 `Ivt)T+n;
A (36)articles of association 公司章程细则 Z%ZOAu&p
A (37)assets 资产 `}P9[HP
A (38)assets cover 资产保障 B!`.,3
A (39)asset value per share 每股资产价值 ]3|h6KWq
A (40)associated company 联营公司 r9(c<E?,h
A (41)attainable standard 可达标准 cahlYv'
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A (42)attributable profit 可归属利润 7}\AhQ, S
A (43)audit 审计 &<#1G
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A (44)audit report 审计报告 _"D J|j
A (45)auditing standards 审计准则 S.iUi
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A (46)authorized share capital 额定股本 ,1|=_M31
A (47)available hours 可用小时 ;j;U9-oh
A (48)avoidable costs 可避免成本 $=>:pQbBVX
B (49)back-to-back loan 易币贷款 (/&ht-~EL
B (50)backflush accounting 倒退成本计算 hC{2LLu;n
B (51)bad debts 坏帐 .AX%6+o
B (52)bad debts ratio 坏帐比率 d72( g$F
B (53)bank charges 银行手续费 -KbO[b\V
B (54)bank overdraft 银行透支 wrCV&2CG
B (55)bank reconciliation 银行存款调节表 ?vD<_5K;I
B (56)bank statement 银行对账单 P*Jk 8MK#G
B (57)bankruptcy 破产 ^cW{%R>XY
B (58)basis of apportionment 分摊基础 { ~{D(k
B (59)batch 批量 LfrjC@
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B (60)batch costing 分批成本计算 FB
+nN5D/
B (61)beta factor B(市场)风险因素 @DM NLsQ
B (62)bill 账单 Y8s-cc(
B (63)bill of exchange 汇票 T|oDJ]\J
B (64)bill of landing 提单 >4>.
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B (65)bill of materials 用料预计单 ?OO !M
B (66)bill payable 应付票据 c}=[r1M*
B (67)bill receivable 应收票据 N
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B (68)bin card 存货记录卡 b0%#=KMi
B (69)bonus 红利 `+KLE(]vyH
B (70)book-keeping 薄记 hI<$lEB
B (71)Boston classification 波士顿分类 ;F, 6]LH!
B (72)breakeven chart 保本图 @ohJ'
B (73)breakeven point 保本点 \n#l+R23
B (74)breaking-down time 复位时间 XxB%
B (75)budget 预算 8BS$6Pa
B (76)budget center 预算中心 rY6bc\?`x
B (77)budget cost allowance 预算成本折让 bw#\"uJ
B (78)budget manual 预算手册 ^CDh! )
B (79)budget period 预算期间 u4=ulgi
B (80)budgetary control 预算控制 lg (>n&
B (81)budgeted capacity 预算生产能力 n
n8N 9w
B (82)burden 制造费用 /xA`VyHO
B (83)business center 经营中心 6NFLk+kqN
B (84)business entity 营业个体 tnmz5Q
B (85)business unit 经营单位 TSL/zTLDJ
B (86)buy-out management 管理性购买产权 M@.?l=1X
B (87)by-product 副产品 gd31d s!G
C (88)called-up share capital 催缴股本 }2?-
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C (89)capacity 生产能力 6l>016 x
C (90)capacity ratios 生产能力比率 9fSX=PVRmQ
C (91)capital 资本 @yPI$"Ma
C (92)capital assets pricing model资本资产计价模式 &19z|Id
C (93)capital commitment 承诺资本 OHF:E44k
C (94)capital employed 已运用的资本 y3V47J2o
C (95)capital expenditure 资本支出 #>$w9}gFi
C (96)capital expenditureauthorization 资本支出核准 BxxqzN+
C (97)capital expenditure control 资本支出控制 BS3BJwf;
f
C (98)capital expenditure proposal资本支出申请 i6h0_q8
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C (99)capital funding planning 资本基金筹集计划 rlDJHR6
C (100)capital gain 资本收益 ~]K<Vh`
C (101)capital investment appraisal资本投资评估 ]7dal [i
C (102)capital maintenance 资本保全 6^p>f:5
C (103)capital resource planning 资本资源计划 oP<E)
C (104)capital surplus 资本盈余 2-wvL&pi)
C (105)capital turnover 资本周转率 g5&,l
C (106)card 记录卡 CH h6Mnw
C (107)cash 现金 U./1OZ&
C (108)cash account 现金账户 5th\_n}N2/
C (109)cash book 现金账薄 oxqD/fY
C (110)cash cow 金牛产品 j\@|
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C (111)cash flow 现金流量 (e{pAm
C (112)cash discounted 现金贴现 1T7;=<g`
C (113)cash flow budget 现金流量预算 iuq%Q\0@w
C (114)cash flow statement 现金流量表 2!bE|
C (115)cash ledger 现金分类账 VrRBwvp-K
C (116)cash limit 现金限额 k{$Mlt?&-
C (117)CCA 现时成本会计 ?jBh=X\]:
C (118)center 中心 cm7>%g(oQo
C (119)changeover time 变更时间 =:'a)o
C (120)chartered entity 特许经济个体 {?'c|\n Li
C (121)cheque 支票 !g-19at
C (122)cheque register 支票登记薄 {~d8_%:b
C (123)coin analysis 零钱分类 o[eIwGxZ
C (124)classification 分类 d5B96;3
C (125)clock card 工时卡 nR~L$Wu5_a
C (126)code 代码 G@n%P~
C (127)commitment accounting 承诺确认会计 W%7m3/d
C (128)common cost 共同成本 [R[Suf
C (129)company limited byguarantee 有限担保责任公司 AJH-V
6
C (130)company limited shares 股份有限公司 $lrq*Nf9c
C (131)competitive position 竞争能力状况 'roZ:NE
C (132)concept 概念 |2~fOyA+
C (133)conglomerate 跨行业企业 ddD $ 4+
C (134)consistency concept 一致性概念 ;yH1vX
C (135)consolidated accounts 合并报表 #(NkbJ5ka
C (136)consolidation accounting 合并会计 @oL<Ioh
C (137)consortium 财团 X[c8P7
C (138)contingency plan 应急计划 #G ZGk?
C (139)contingent liabilities 或有负债 "&/&v
C (140)continuous operation 连续生产 ^Ru/7pw5
C (141)contra 抵消 4 p(KdYc
C (142)contract cost 合同成本 q[SUYb;,
C (143)contract costing 合同成本计算 N^.!l_
C (144)contribution 贡献毛益 A5ps|zidI
C (145)contribution centre 贡献中心 fOyLBixR
C (146)contribution chart 贡献图 VXAgp6
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 /TgG^|
C (148)contribution to salesration 贡献毛益对销售比率 8^N"D7{mO
C (149)control 控制 +H
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C (150)control account 控制帐户 `cr.C|RT:
C (151)control limits 控制限度 "8"7AoE
C (152)controllability concept 可控制概念 7MT[fA8^
C (153)controllable cost 可控制成本 Q4MTedj1H
C (154)conversion cost 加工成本 93d ht
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Q04iuhDO:
C (156)corporate appraisal 公司评估 v(t?d
C (157)corporate planning 公司计划 [Hww3+~+
C (158)corporate social reporting 公司社会报告 tXTa>Q
C (159)corporation 股份公司 =e,2/Ep{i
C (160)cost 成本 ` 0k
C (161)cost account 成本帐户 `_'I 9,.a
C (162)cost accounting 成本会计 ^kMgjS}R
C (163)cost accounting manual 成本手册 b='YCa
C (164)cost accounts calendar 成本报表的日历时间 _6
~/`_(KP
C (165)cost adjustment 成本调整 89'XOXl&1
C (166)cost allocation 成本分配 XoaB X2
C (167)cost apportionment 成本分摊 %o+VZEH3
C (168)cost attribution 成本归属 *Gm%Dn
C (169)cost audit 成本审计 PU^Z7T);
C (170)cost behaviour 成本性态 ;o#R(m@Lx
C (171)cost benefit analysis 成本效益分析 Ee##:I
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C (172)cost center 成本中心 |T9p#) ec2
C (173)cost driver 成本动因