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注会《审计》英语常用词汇 <U~at+M
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1.audit 审计 ! ,&{1p
2.attestation 鉴证 #0'%51Jcl
3.credibility 可信赖程度 V3q[ #.o
4.audit of financial statements 财务报表审计 .+$ox-EK8
5.agreed-upon procedures 执行商定程序 R;`C;Rbf
6.high levels of assurance 高水平保证 Q+a"Z^Z|
7.compilation 编制 pT'jX^BU
8.reliability 可靠性 (.N!(;G
9.relevance 相关性 7j8Ou3
10.professional skepticism 职业谨慎 <T+{)FV
11.objectivity 客观性 W+u-M>Cj6
12. professional competence 专业胜任能力 .vWwYG
13.Senior/CPA-in-charge 项目经理 ?OF9{$m3?
14.audit engagement letter 业务约定书 6gTc)rhRT
15.recurring audit 连续审计 Sgq?r-Q.
16.the client 委托人 }b=Cv?Zg$m
17.change CPA 更换注册会计师 67T=ku
18.the existing CPA 现任注册会计师 #9CLIYJAd
19.the successor CPA 后任注册会计师 NNw0
G&
20.the preceding CPA前任注册会计师 l" +q&3Zx
21.issue the audit report 出具审计报告 rWNywxnT
22.expert 专家 9s&Tv&%VN
23.the board of directors 董事会 _BHEK
24.knowledge of the entity‘ s business 了解被审计单位情况 vXT>Dc2\!
25.assess material misstatement risks评估重大错报风险 MkX=34oc^
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 /a?qtRw
27.a general knowledge of —— 初步了解―――的情况 YuFR*W;$
28.a more knowledge of—— 进一步了解的情况 'mO>hD`V
29.the prior year‘s working papers 以前年度工作底稿 "r[Ob]/
30.minutes of meeting 会议纪要
6 U_P
31.business risks 经营风险 ")@#B=8+3^
32.appropriateness 适当性 lGpci
33.accounting estimate 会计估计 3oBR
34.management representations 管理层声明 1"UHe*2
35.going concern assumption 持续经营假设
i6 )HC
36.audit plan 审计计划 \h5!u1{L
37.significant audit areas 重点审计领域 C@{-$z)
38.error 错误 yZkS
39.fraud舞弊 1:22y:^j
40.modified or additional procedures 修改或追加审计程序 AA<QI' 6
41.misappropriation of assets 侵占资产 20cEE>
42.transactions without substance 虚假交易 ;"|QW?>$D
43.unusual pressures 异常压力 D";@)\jN
44.the suspected noncompliance 涉嫌存在违法行为 }No8t o
45.materialiy 重要性 h]pz12Yf
46.exceed the materiality level 超过重要性水平 -_ <z_IL\%
47.approach the materiality level 接近重要性水平 %jn)=;\
48.an acceptably low level 可接受水平 3@\J#mR
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 Eo>EK>
50.misstatements or omissions 错报或漏报 >)+N$EN
51.aggregate 总计 KZ@'NnQ
52.subsequent events 期后事项 f"SK3hI$p
53.adjust the financial statements 调整财务报表 IR|#]en
54.perform additional audit procedures 实施追加的审计程序 nYE%@Up
55.audit risk 审计风险 :*Y2na)qQ
56.detection risk 检查风险 zD;k|"e
57.inappropriate audit opinion 不适当的审计意见 ]i\;#pj}
58.material misstatement 重大的错报 VhN 6
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59.tolerable misstatement 可容忍错报 {A'_5 X9
60.the acceptable level of detection risk 可接受的检查风险 xSq{pxX
61.assessed level of material misstatement risk 重大错报风险的评估水平 8]Q#P
62.simall business 小规模企业 i!EAs`$o`
63.accounting system 会计系统 v1z
d[jqk
64.test of control 控制测试 E
YA=f
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65.walk-through test 穿行测试 `IT]ZAem`/
66.communication 沟通 ?!y<%&U
67.flow chart 流程图 hlmeT9v{
68.reperformance of internal control 重新执行 p0hE`!
69.audit evidence 审计证据 2P ^x'I
70.substantive procedures 实质性程序 VS@e[,
71.assertions 认定 7 j6<
72.esistence 存在 <QD[hO^/
73.occurrence 发生 :l&Yq!5
74.completeness 完整性 Ll.P>LH
75.rights and obligations 权利和义务 FG^lh
76.valuation and allocation 计价和分摊 J4u>77I
77.cutoff 截止 fZrh_^yH
78.accuracy 准确性 +QNsI2t;r
79.classification 分类 et?FX K"y
80.inspection 检查 3S"
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81.supervision of counting 监盘 aK/fZ$Qc
82.observation 观察 &f2:aT)
83.confirmation 函证 i` Q&5KL
84.computation 计算 &
x7iEbRs
85.analytical procedures 分析程序 <~P!yL r
86.vouch 核对 pQ>|dH+.
87.trace 追查 *wx95?H0Z
88.audit sampling 审计抽样 Jv} &8D
89.error 误差 DLuaM?7
90.expected error 预期误差 %SuELm
91.population 总体 G.`},c;A-
92.sampling risk 抽样风险 $ ^@fV=e
93.non- sampling risk 非抽样风险 eph2&)D}Ep
94.sampling unit 抽样单位 t
YxN^VqU
95.statistical sampling 统计抽样 h'?v(k!
96.tolerable error 可容忍误差 w!'y,yb%
97.the risk of under reliance 信赖不足风险 QiK-|hFj
98.the risk of over reliance 信赖过度风险 d0-4KN2
99.the risk of incorrect rejection 误拒风险 tQas_K5
100. the risk of incorrect acceptance 误受风险 @JGFG+J}
101.working trial balance 试算平衡表 c0Pj})-
102.index and cross-referencing 索引和交叉索引 x"!`JDsS
103.cash receipt 现金收入 "$pbK:
104.cash disbursement 现金支出 ea]qX6)UZ
105.bank statement 银行对账单 7Mk>`4D'c
106.bank reconciliation 银行存款余额调节表 H]7bqr
107.balance sheet date 资产负债表日 YgdQ
C(ib
108.net realizable value 可变现净值 2vh }:A_
109.storeroom 仓库 p]uj
ip
110.sale invoice 销售发票 iI`vu
111.price list 价目表 Q-rG~O9-
112.positive confirmation request 积极式询证函 +(PUiiP'"v
113.negative confirmation request 消极式询证函 [$;cjys
114.purchase requisition 请购单 (T%?@'\
115.receiving report 验收报告 R:$E'PSx
116.gross margin 毛利 b.v +
5=)B
117.manufacturing overhead 制造费用 >lKu[nq;
118.material requisition 领料单 `S0`3q}L3%
119.inventory-taking 存货盘点 dr c-5{M
120.bond certificate 债券 mP Hto-=fB
121.stock certificate 股票 ?|98Y"w
122.audit report 审计报告 7'"qW"<
123.entity 被审计单位 bX$1PYX
124.addressee of the audit report 审计报告的收件人 ?dbSm3
125.unqualified opinion 无保留意见 *5.wwV
126.qualified opinion 保留意见 = pn;b1=
127.disclaimer of opinion 无法表示意见 1YQYZ^11
128.adverse opinion 否定意见 W@ &a
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A (1)ABC 作业基础成本计算 ^b$_I31D
A (2)absorbed overhead 已吸收制造费用 Wy}^5]R0E
A (3)absorption costing 吸收成本计算 (xHu@l!]
A (4)account 账户,报表 Ar[|M2|
A (5)accounting postulate 会计假设 K1^7v}P
A (6)accounting series release 会计公告文件 -fXQ62:S
A (7)accounting valuation 会计计价 x"g)pGsT
A (8)account sale 承销清单 wN58uV '
A (9)accountability concept 经营责任概念 _cE_\Ay
A (10)accountancy 会计职业 &a=78Z
A (11)accountant 会计师 8lzoiA_9
A (12)accounting 会计 "[!b5f3!I
A (13)agency cost 代理成本 (WJ)!
A (14)accounting bases 会计基础 ?_d6;
A (15)accounting manual 会计手册 q&J5(9]O|L
A (16)accounting period 会计期间 #>("(euXMF
A (17)accounting policies 会计方针 5a'`%b{{
A (18)accounting rate of return 会计报酬率 ^3BPOK[*gB
A (19)accounting reference date 会计参照日 B{R [z%Y
A (20)accounting reference period 会计参照期间 ch:rAx
A (21)accrual concept 应计概念 :\JCxS=EW
A (22)accrual expenses 应计费用 9I]Bt=2
z
A (23)acid test ration 速动比率(酸性测试比率) a#"orc j
A (24)acquisition 购置 2.I|8d[
A (25)acquisition accounting 收购会计 8QK8q:|
A (26)activity based accounting 作业基础成本计算 nq HpYb6I0
A (27)adjusting events 调整事项 YI
?P@y
A (28)administrative expenses 行政管理费 |Z94@uB
A (29)advice note 发货通知 "gJ.mhHX
A (30)amortization 摊销 )ds]fvMW]N
A (31)analytical review 分析性检查 *U,JQ
A (32)annual equivalent cost 年度等量成本法 IH dA2d?.]
A (33)annual report and accounts 年度报告和报表 nAWb9Yk
A (34)appraisal cost 检验成本 (;;ji!i
A (35)appropriation account 盈余分配账户 in/~' u
A (36)articles of association 公司章程细则 {
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A (37)assets 资产 .Y{x!Q"
A (38)assets cover 资产保障 KD,3U/3
A (39)asset value per share 每股资产价值 EW(bM^dk}
A (40)associated company 联营公司 n)"JMzjQ<
A (41)attainable standard 可达标准 !#_2 ![
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A (42)attributable profit 可归属利润 %K4M`R
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A (43)audit 审计 ,wes*
A (44)audit report 审计报告 _wK.n.,S~
A (45)auditing standards 审计准则 u+r!;-0i
A (46)authorized share capital 额定股本 wR@>U.XT@
A (47)available hours 可用小时 oG1z
PspL
A (48)avoidable costs 可避免成本 '"E!av>
B (49)back-to-back loan 易币贷款 PVp>L*|BZ;
B (50)backflush accounting 倒退成本计算 MGsQF #6]
B (51)bad debts 坏帐 TDDMx |{
B (52)bad debts ratio 坏帐比率 e|!'
B (53)bank charges 银行手续费 eZAMV/]jH
B (54)bank overdraft 银行透支 ,\iHgsZ
B (55)bank reconciliation 银行存款调节表 HzGwO^tbK
B (56)bank statement 银行对账单 =Q40]>bpx
B (57)bankruptcy 破产 Hs'~)T
B (58)basis of apportionment 分摊基础 mdEJ'];AH
B (59)batch 批量 P0}{xq'k9v
B (60)batch costing 分批成本计算 ?LmeZ}K
B (61)beta factor B(市场)风险因素 FHQ`T\fC$@
B (62)bill 账单 ,M.}Q ak^
B (63)bill of exchange 汇票 #4O4,F>e
B (64)bill of landing 提单 > v%.q]E6n
B (65)bill of materials 用料预计单 kEnGr6e
B (66)bill payable 应付票据 dEtjcId
B (67)bill receivable 应收票据 H?];8wq$G
B (68)bin card 存货记录卡 T,/rC{
B (69)bonus 红利 @d0f +9d
B (70)book-keeping 薄记 IS&qFi}W|W
B (71)Boston classification 波士顿分类 @!fUp
b
B (72)breakeven chart 保本图 JE-*
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B (73)breakeven point 保本点 mG\QF0h
B (74)breaking-down time 复位时间 (Of6Ij?
B (75)budget 预算 &M}X$k I
B (76)budget center 预算中心 +Pb:<WT}%
B (77)budget cost allowance 预算成本折让 W :]2Tp
B (78)budget manual 预算手册 HK/WO jr
B (79)budget period 预算期间 %US&`BT!
B (80)budgetary control 预算控制 E
SRj<p%W
B (81)budgeted capacity 预算生产能力 hJ{u!:4
B (82)burden 制造费用
9y*] {IY
B (83)business center 经营中心
d j\Z}[
B (84)business entity 营业个体 FSA%,b;U
B (85)business unit 经营单位 cDY)QUmi
B (86)buy-out management 管理性购买产权 9KU&M"Yq&i
B (87)by-product 副产品 !6'N-b1
C (88)called-up share capital 催缴股本 tJ6@Ot
C (89)capacity 生产能力 t|>zke!'
C (90)capacity ratios 生产能力比率 f"FFgQMkv
C (91)capital 资本 h5'hP>b#
C (92)capital assets pricing model资本资产计价模式 >n09K8
A
C (93)capital commitment 承诺资本 :E.a.-
C (94)capital employed 已运用的资本 mp8GHV
C (95)capital expenditure 资本支出 D8wf`RUt
C (96)capital expenditureauthorization 资本支出核准 pNb2t/8%%
C (97)capital expenditure control 资本支出控制 oN,1i
g
C (98)capital expenditure proposal资本支出申请 tRdf:F\X
C (99)capital funding planning 资本基金筹集计划 N
x&/p$d
C (100)capital gain 资本收益 =:s`C,l.4
C (101)capital investment appraisal资本投资评估 hi[nUG(OI
C (102)capital maintenance 资本保全 %LMpErZO
C (103)capital resource planning 资本资源计划 VhkM{O
C (104)capital surplus 资本盈余 <l5i%?
C (105)capital turnover 资本周转率 |MZ1j(_
C (106)card 记录卡 Qjfgxy]
C (107)cash 现金 }:IIk-JoC
C (108)cash account 现金账户 RJW
O h
C (109)cash book 现金账薄 M4C8K{}
C (110)cash cow 金牛产品 ?.VKVTX^
C (111)cash flow 现金流量 (&e!u{I
C (112)cash discounted 现金贴现 SCcvU4`o
C (113)cash flow budget 现金流量预算 TF/NA\0c$
C (114)cash flow statement 现金流量表 O% T?+1E
C (115)cash ledger 现金分类账 (kLaXayn
C (116)cash limit 现金限额 $os]$5(
C (117)CCA 现时成本会计 @.W; 3|~qc
C (118)center 中心
B(;MI`
C (119)changeover time 变更时间 $IE}fgA@5
C (120)chartered entity 特许经济个体 uslu-|b!%
C (121)cheque 支票
1c0'i
C (122)cheque register 支票登记薄 Zt!# KSF7%
C (123)coin analysis 零钱分类 Czjb.c:a.Y
C (124)classification 分类 %VO+\L8Fs
C (125)clock card 工时卡 MV" n{1B
C (126)code 代码 s?EQ
C (127)commitment accounting 承诺确认会计 ynIC (t
C (128)common cost 共同成本 ^L2d%d\5
C (129)company limited byguarantee 有限担保责任公司 S1|u@d'
C (130)company limited shares 股份有限公司 2o?j{K
C (131)competitive position 竞争能力状况 AZ3T#f![L@
C (132)concept 概念 Uqel
UL}
C (133)conglomerate 跨行业企业 ST?{H SCz
C (134)consistency concept 一致性概念 PeIx41. +s
C (135)consolidated accounts 合并报表 eC!=4_lx)
C (136)consolidation accounting 合并会计 64?HqO
6(
C (137)consortium 财团 hU$o^
ICH
C (138)contingency plan 应急计划 ?kO.>o
C (139)contingent liabilities 或有负债 @
8H$
C (140)continuous operation 连续生产 F\DiT|?}
C (141)contra 抵消 :01d9|#
C (142)contract cost 合同成本 dC({B3#e{
C (143)contract costing 合同成本计算 5IF5R#
C (144)contribution 贡献毛益 /yG7!k]Eg
C (145)contribution centre 贡献中心 y47N(;vy
C (146)contribution chart 贡献图 Lm4`O%
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 fmuh9Z
C (148)contribution to salesration 贡献毛益对销售比率 unFRfec{
C (149)control 控制 lJdBUoO
C (150)control account 控制帐户 bh.&vp.kP
C (151)control limits 控制限度 +c~&o83[
C (152)controllability concept 可控制概念 `7=$I~`
C (153)controllable cost 可控制成本 vS8&,wJ!
C (154)conversion cost 加工成本 * 1;4&/93o
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 KmNnW1T
C (156)corporate appraisal 公司评估 PB@IPnB-
C (157)corporate planning 公司计划 Q7aPW\-
C (158)corporate social reporting 公司社会报告 1#=9DD$4
C (159)corporation 股份公司 c7XBZ%D
C (160)cost 成本 RzqgN*]lY
C (161)cost account 成本帐户 FLW VI4*
C (162)cost accounting 成本会计 c~vhkRA
C (163)cost accounting manual 成本手册 T<B}Z11R
C (164)cost accounts calendar 成本报表的日历时间 C<D$Y,[w
C (165)cost adjustment 成本调整 $+Ze"E
C (166)cost allocation 成本分配 h+W$\T)
C (167)cost apportionment 成本分摊 f}bq
C (168)cost attribution 成本归属 8%,#TMOg
C (169)cost audit 成本审计 L?h?LZnq
C (170)cost behaviour 成本性态 &4:R(]|
C (171)cost benefit analysis 成本效益分析 Cy[G7A%
C (172)cost center 成本中心 EHC7b^|3}
C (173)cost driver 成本动因