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注会《审计》英语常用词汇 5
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1.audit 审计 .d\<}\zZ7J
2.attestation 鉴证 .GJl@==~1
3.credibility 可信赖程度 2
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4.audit of financial statements 财务报表审计 yMdAe>@
5.agreed-upon procedures 执行商定程序 A578g
6.high levels of assurance 高水平保证 ZcTxE]Y
7.compilation 编制 A5d(L4Q]a(
8.reliability 可靠性 *b{C`[
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9.relevance 相关性 5<%]6c x}
10.professional skepticism 职业谨慎 ?DN4j!/$
11.objectivity 客观性 mw^Di
12. professional competence 专业胜任能力 uO4kCK<7C
13.Senior/CPA-in-charge 项目经理 n?@3+wG
14.audit engagement letter 业务约定书 Z0f0tL&A<
15.recurring audit 连续审计 C'iJFfgR
16.the client 委托人 (thDv rT@2
17.change CPA 更换注册会计师 EYe)d+E*
18.the existing CPA 现任注册会计师 ~:65e 8K
19.the successor CPA 后任注册会计师 ZBDEE+8e
20.the preceding CPA前任注册会计师 Dv7/eRt
21.issue the audit report 出具审计报告 Ihe/P {t]J
22.expert 专家 9J
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23.the board of directors 董事会 D$sG1*@s-
24.knowledge of the entity‘ s business 了解被审计单位情况 d+9T}? T:*
25.assess material misstatement risks评估重大错报风险 &9Vm3
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况 =xO q-M
28.a more knowledge of—— 进一步了解的情况 "IOu$?
29.the prior year‘s working papers 以前年度工作底稿 %h
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30.minutes of meeting 会议纪要 0(owFNUBs
31.business risks 经营风险 oB3,"zY
32.appropriateness 适当性 :+1
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33.accounting estimate 会计估计 m?Gb5=qo
34.management representations 管理层声明 =c)O8
35.going concern assumption 持续经营假设 W#pA W
36.audit plan 审计计划 ELF,T(
37.significant audit areas 重点审计领域 (#w8/@JxF
38.error 错误 4o:
39.fraud舞弊 yI
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40.modified or additional procedures 修改或追加审计程序 hFC4CqBV
41.misappropriation of assets 侵占资产 $(2c0S{ 1
42.transactions without substance 虚假交易 {H$F!}a
43.unusual pressures 异常压力 HJY_l
44.the suspected noncompliance 涉嫌存在违法行为 >R5qhVYFb
45.materialiy 重要性 :#M(,S"Qq
46.exceed the materiality level 超过重要性水平 3I)!.N[m
47.approach the materiality level 接近重要性水平 <h_lc}o/
48.an acceptably low level 可接受水平 97H2hYw9l
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 {C=d9z~:
50.misstatements or omissions 错报或漏报 5 =Os
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51.aggregate 总计 T=8>0D^v5
52.subsequent events 期后事项 <{C oM
53.adjust the financial statements 调整财务报表 Z%*_kk
54.perform additional audit procedures 实施追加的审计程序 dXKv"*7l
55.audit risk 审计风险 l}>gG[q!
56.detection risk 检查风险 dAOmqu,6
57.inappropriate audit opinion 不适当的审计意见 AJRfl% 3
58.material misstatement 重大的错报 C[j'0@~V:B
59.tolerable misstatement 可容忍错报 Ji7%=_@'-#
60.the acceptable level of detection risk 可接受的检查风险 %@<}z|.4
61.assessed level of material misstatement risk 重大错报风险的评估水平 oa:GGW4Q
62.simall business 小规模企业 ~lx5RTkp
63.accounting system 会计系统 {7`eR2#Wq
64.test of control 控制测试 7y",%WYSD
65.walk-through test 穿行测试 H79|%@F"
66.communication 沟通 \ H#zRSbZ
67.flow chart 流程图 YW@Ad
68.reperformance of internal control 重新执行 PI7M3\z
69.audit evidence 审计证据 a#X[V5|6Q
70.substantive procedures 实质性程序 <De29'},y
71.assertions 认定 Y(WX`\M97
72.esistence 存在 .tB[8Y =J
73.occurrence 发生 V Iof4?i
74.completeness 完整性 f"h{se8C
75.rights and obligations 权利和义务 saOXbt(&
76.valuation and allocation 计价和分摊 ?YY'-\h?
77.cutoff 截止 M9MfO*
78.accuracy 准确性 XUUl*5^
79.classification 分类 w <
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80.inspection 检查 '?+q3lps
81.supervision of counting 监盘 NQq$0<7.=W
82.observation 观察 #UH|,>W6
83.confirmation 函证 qyMR0ai-
84.computation 计算 |H&2[B"l
85.analytical procedures 分析程序
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86.vouch 核对 #vJDb |z
87.trace 追查 I:
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88.audit sampling 审计抽样 }Vw"7
89.error 误差 'xAfcP[^
90.expected error 预期误差 wU_e/+
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91.population 总体 >^%]F[Wo
92.sampling risk 抽样风险 tP2hU[7Z
93.non- sampling risk 非抽样风险 Pj_2y)^?
94.sampling unit 抽样单位 bet?5Dk
95.statistical sampling 统计抽样 ^{8
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96.tolerable error 可容忍误差 VsOn j~@
97.the risk of under reliance 信赖不足风险 u"-q"0
98.the risk of over reliance 信赖过度风险 t?9F2rh
99.the risk of incorrect rejection 误拒风险 R;6(2bTN6
100. the risk of incorrect acceptance 误受风险 x72bufd
101.working trial balance 试算平衡表 yG?,8!/]
102.index and cross-referencing 索引和交叉索引 r8XY"<
103.cash receipt 现金收入 B 8z3W9
104.cash disbursement 现金支出 Ip]-OVg
105.bank statement 银行对账单 z.{T`Pn
106.bank reconciliation 银行存款余额调节表 1R)4[oYN\<
107.balance sheet date 资产负债表日 xMDx<sk
108.net realizable value 可变现净值 RE`XyS0Q
109.storeroom 仓库 mM"!=' z
110.sale invoice 销售发票 oDul ?%
111.price list 价目表 #KZ6S9>@
112.positive confirmation request 积极式询证函 y5>859"h
113.negative confirmation request 消极式询证函 XA}!
114.purchase requisition 请购单 O3#4B!J$E
115.receiving report 验收报告 *M;!{)m?
116.gross margin 毛利 g"|QI=&_J
117.manufacturing overhead 制造费用 j{EN %
118.material requisition 领料单 XoM+"R"
119.inventory-taking 存货盘点 P:&XtpP
120.bond certificate 债券 [Y.3miE
121.stock certificate 股票 ~a&s5E
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122.audit report 审计报告 >=c<6#:s<9
123.entity 被审计单位 _*B]yz6z
124.addressee of the audit report 审计报告的收件人 %qRbl4
125.unqualified opinion 无保留意见 G8OLx+!0e
126.qualified opinion 保留意见 H2 7_T]\
127.disclaimer of opinion 无法表示意见 ;1}~(I#Y
128.adverse opinion 否定意见 #(-V^T
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A (1)ABC 作业基础成本计算 aoQK.7
A (2)absorbed overhead 已吸收制造费用 v-2O{^n
A (3)absorption costing 吸收成本计算 8D[P*?O
A (4)account 账户,报表 A!&p,KfT5+
A (5)accounting postulate 会计假设 L%9DaK
A (6)accounting series release 会计公告文件 }X94M7+->
A (7)accounting valuation 会计计价 )s1W)J?8
A (8)account sale 承销清单 Iq.*2aff+
A (9)accountability concept 经营责任概念 HMJx[ yD
A (10)accountancy 会计职业 l'T3RC,\
A (11)accountant 会计师 ,tv
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A (12)accounting 会计 t8 g^W K
A (13)agency cost 代理成本 T(K~be
A (14)accounting bases 会计基础 l)GV&V
A (15)accounting manual 会计手册 to9
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A (16)accounting period 会计期间 *A.E?9pL\
A (17)accounting policies 会计方针 .)|r!X
A (18)accounting rate of return 会计报酬率 1 *'SP6g
A (19)accounting reference date 会计参照日 ~{'.9
A (20)accounting reference period 会计参照期间 #p}I 84Q
A (21)accrual concept 应计概念 3{ i'8
A (22)accrual expenses 应计费用 |,L_d2lb
A (23)acid test ration 速动比率(酸性测试比率) wQJY,|.
A (24)acquisition 购置 #>C.61Fx
A (25)acquisition accounting 收购会计 {0F\Y+
A (26)activity based accounting 作业基础成本计算 v.H00}[.
A (27)adjusting events 调整事项 q:@$$}FjL
A (28)administrative expenses 行政管理费 W&dYH 4O
A (29)advice note 发货通知 7k}[x|u
A (30)amortization 摊销 +xMK.*H]W
A (31)analytical review 分析性检查 6f/>o$
A (32)annual equivalent cost 年度等量成本法 i]!CH2\
A (33)annual report and accounts 年度报告和报表 2[: *0 DV#
A (34)appraisal cost 检验成本 C4e3Itc9X
A (35)appropriation account 盈余分配账户 !Vl>?U?AN
A (36)articles of association 公司章程细则 bS_fWD-
A (37)assets 资产 o,(MB[|hQ
A (38)assets cover 资产保障 KW|X\1H
A (39)asset value per share 每股资产价值 ]}H;`H
A (40)associated company 联营公司 K0_/;a] |
A (41)attainable standard 可达标准 6O8'T`F[
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A (42)attributable profit 可归属利润 qwJeeax
A (43)audit 审计 ]+x;tPo
A (44)audit report 审计报告 ,\zp&P"p
A (45)auditing standards 审计准则 syhTOhOX
A (46)authorized share capital 额定股本 `G>
6
A (47)available hours 可用小时 R4v)}`x
A (48)avoidable costs 可避免成本 /Ps}IW
B (49)back-to-back loan 易币贷款 H^sPC{6+pf
B (50)backflush accounting 倒退成本计算 c<)C3v
B (51)bad debts 坏帐 R}7>*&S
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B (52)bad debts ratio 坏帐比率 ;i?Ao:]
B (53)bank charges 银行手续费 $ KQ7S>T
B (54)bank overdraft 银行透支 j*aN_UTr3
B (55)bank reconciliation 银行存款调节表 ~E&drl\
B (56)bank statement 银行对账单 {` Bgxej
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B (57)bankruptcy 破产 -I4-K%%B`
B (58)basis of apportionment 分摊基础 5-lcz)DO
B (59)batch 批量 X+"8yZz3?
B (60)batch costing 分批成本计算 Ex^|[iV
B (61)beta factor B(市场)风险因素 9v&{;
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B (62)bill 账单 ]^:l?F\h
B (63)bill of exchange 汇票 8" l9W=
B (64)bill of landing 提单 !~PLW] Z4
B (65)bill of materials 用料预计单 VOH.EK?5
B (66)bill payable 应付票据 E&r*[;$
B (67)bill receivable 应收票据 o!EPF-:
B (68)bin card 存货记录卡 qV0C2jZ2
B (69)bonus 红利 "J^M@k\
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B (70)book-keeping 薄记 <_&tP=h
B (71)Boston classification 波士顿分类 l}B,SkP^
B (72)breakeven chart 保本图 lSU&Yqx
B (73)breakeven point 保本点 u|h>z|4lJj
B (74)breaking-down time 复位时间 w
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B (75)budget 预算 l<0BMw S8
B (76)budget center 预算中心 TMZg GUn
B (77)budget cost allowance 预算成本折让 mwLp~z%OX
B (78)budget manual 预算手册 | W:JI
B (79)budget period 预算期间 f.,ozL3*
B (80)budgetary control 预算控制
C=2"*>lTn
B (81)budgeted capacity 预算生产能力 A;Rr#q<
B (82)burden 制造费用 ml
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B (83)business center 经营中心 C(7uvQ
B (84)business entity 营业个体 |u,2A1
B (85)business unit 经营单位 J/Ki]T9
B (86)buy-out management 管理性购买产权 AU@K5jwDwQ
B (87)by-product 副产品 TUzpln
C (88)called-up share capital 催缴股本 fbp6lE
C (89)capacity 生产能力 Uv'.]#H<
C (90)capacity ratios 生产能力比率 "2:]9j
C (91)capital 资本 J2H/z5YRJ4
C (92)capital assets pricing model资本资产计价模式 UV8,SSDTV
C (93)capital commitment 承诺资本 oZ;u>MeZ
C (94)capital employed 已运用的资本 eKV^ia
C (95)capital expenditure 资本支出 7Wub@Mp
C (96)capital expenditureauthorization 资本支出核准 2)(P;[m^o
C (97)capital expenditure control 资本支出控制 vG9A'R'P
C (98)capital expenditure proposal资本支出申请 <EKDP>,~
C (99)capital funding planning 资本基金筹集计划 #7K&x.w$
C (100)capital gain 资本收益 .lm^ +1}r
C (101)capital investment appraisal资本投资评估 |pk1pV
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C (102)capital maintenance 资本保全 _
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C (103)capital resource planning 资本资源计划 * Zb-YA
C (104)capital surplus 资本盈余 o =)hUr
C (105)capital turnover 资本周转率 )
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C (106)card 记录卡 dE9xan
C (107)cash 现金 y1P KoN|K
C (108)cash account 现金账户 >en,MT|
C (109)cash book 现金账薄 hKP!;R
C (110)cash cow 金牛产品 2@WF]*Z
C (111)cash flow 现金流量 v7
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C (112)cash discounted 现金贴现 Kj;gxYD>6
C (113)cash flow budget 现金流量预算 |,rIB
C (114)cash flow statement 现金流量表 H/m -$;cF3
C (115)cash ledger 现金分类账 Enr8"+.(
C (116)cash limit 现金限额 @Q~Oc_z
C (117)CCA 现时成本会计 m/l#hp+
C (118)center 中心 +BcJHNIB
C (119)changeover time 变更时间 yZFm<_9>
C (120)chartered entity 特许经济个体 dX|(n.}
C (121)cheque 支票 L ;5uB2
C (122)cheque register 支票登记薄 !uoU 8Ki9
C (123)coin analysis 零钱分类 ~*R"WiDtI
C (124)classification 分类 ]&%_Fpx
C (125)clock card 工时卡 h; 105$E1
C (126)code 代码 HSEfpbh
C (127)commitment accounting 承诺确认会计 :/'2@M
C (128)common cost 共同成本 @KRr$k
C (129)company limited byguarantee 有限担保责任公司
Sgp$B:
C (130)company limited shares 股份有限公司 @MMk=/WDw
C (131)competitive position 竞争能力状况 *k$&U3=
C (132)concept 概念 2:0'fNXop
C (133)conglomerate 跨行业企业 mEsOYIu{
C (134)consistency concept 一致性概念 Iqe=)
C (135)consolidated accounts 合并报表 &t1?=F,]
C (136)consolidation accounting 合并会计 _ S%3?Q
C (137)consortium 财团 D.?Rc'yD
C (138)contingency plan 应急计划 $OMTk
C (139)contingent liabilities 或有负债 H(bR@Qok
C (140)continuous operation 连续生产 :[f2iZ"
C (141)contra 抵消 $w{!}U 2+-
C (142)contract cost 合同成本 FTvFtdY
C (143)contract costing 合同成本计算 O^(ji8[
l
C (144)contribution 贡献毛益 5*QNE!
C (145)contribution centre 贡献中心 )!2$yD
C (146)contribution chart 贡献图 <RzGxhT
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 D0Cs
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C (148)contribution to salesration 贡献毛益对销售比率 3B| ?{U~
C (149)control 控制 63R?=u@
C (150)control account 控制帐户 T0L h"_X3
C (151)control limits 控制限度 g_8Bhe"ik
C (152)controllability concept 可控制概念 $S{B{FK
C (153)controllable cost 可控制成本 a?#v,4t^
C (154)conversion cost 加工成本 ];X[x s
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 f
S-(Kmh
C (156)corporate appraisal 公司评估 e@[9WnxYe
C (157)corporate planning 公司计划 +R
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C (158)corporate social reporting 公司社会报告 \%Wu`SlDp9
C (159)corporation 股份公司 ZZ/F}9!=
C (160)cost 成本 R_iQLBrd
C (161)cost account 成本帐户 FJ]BB4
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C (162)cost accounting 成本会计
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C (163)cost accounting manual 成本手册 ~"-+BG(5
C (164)cost accounts calendar 成本报表的日历时间 IK~'ke
C (165)cost adjustment 成本调整 m]t`;lr<
C (166)cost allocation 成本分配 UzZzt$Kw
C (167)cost apportionment 成本分摊 &~`Ay4hq
C (168)cost attribution 成本归属 Hrb67a%b
C (169)cost audit 成本审计 Ubtu?wRBW
C (170)cost behaviour 成本性态 D*!p8J8Ku
C (171)cost benefit analysis 成本效益分析 Ak(_![Q:q\
C (172)cost center 成本中心 Wp!#OY1?
C (173)cost driver 成本动因