IpWy)B>Fl3
29Gwv
注会《审计》英语常用词汇 EjR_-8@FK
PPoI>J
9;0V
/y
1.audit 审计 qIbg
4uE
2.attestation 鉴证
.3lGX`d{
3.credibility 可信赖程度 [j)\v^m
4.audit of financial statements 财务报表审计 {W5ydHXy
5.agreed-upon procedures 执行商定程序 W.,% 0cZ
6.high levels of assurance 高水平保证 1R=)17'O
7.compilation 编制 ORGv
)>C|
8.reliability 可靠性 [G{rHSK5tQ
9.relevance 相关性 M.ZEqV+k
10.professional skepticism 职业谨慎 $!YKZ0)B'0
11.objectivity 客观性 +}_Pf{MW
12. professional competence 专业胜任能力 Sl3KpZ
13.Senior/CPA-in-charge 项目经理 E rop9T1
14.audit engagement letter 业务约定书 AbUDn\0$
15.recurring audit 连续审计 1t/dxB;
16.the client 委托人 1~}m.ER
17.change CPA 更换注册会计师 =X-^YG3x
18.the existing CPA 现任注册会计师 g.64Id
19.the successor CPA 后任注册会计师 ]y3pE}R
20.the preceding CPA前任注册会计师 L5"8G,I
21.issue the audit report 出具审计报告 M{`/f@z(
22.expert 专家 tg.|$n
23.the board of directors 董事会 [YC=d1F5
24.knowledge of the entity‘ s business 了解被审计单位情况 9z5\*b s
25.assess material misstatement risks评估重大错报风险 k
?3S
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 -1qZqU$h
27.a general knowledge of —— 初步了解―――的情况 uYFMv=>j
28.a more knowledge of—— 进一步了解的情况 A<4_DVd@@
29.the prior year‘s working papers 以前年度工作底稿 XB0a dp
30.minutes of meeting 会议纪要 ^"3\iA:
31.business risks 经营风险 )^4ko
32.appropriateness 适当性 -O'{:s~
33.accounting estimate 会计估计 5]jx5!N
34.management representations 管理层声明 aSc{Ft/O
35.going concern assumption 持续经营假设 drW~)6Lr@
36.audit plan 审计计划 kf<c,3A
37.significant audit areas 重点审计领域 8g\wVKkTQp
38.error 错误 OnZF6yfN=3
39.fraud舞弊 gRBSt
M&hU
40.modified or additional procedures 修改或追加审计程序 U?gl"6x
41.misappropriation of assets 侵占资产 41u*w2j
42.transactions without substance 虚假交易 "mP&8y9F
43.unusual pressures 异常压力 z< z*Wz
44.the suspected noncompliance 涉嫌存在违法行为 EQ4#fAM)
45.materialiy 重要性 ]b 3/Es+
46.exceed the materiality level 超过重要性水平 U1OFDXHG
47.approach the materiality level 接近重要性水平 rkkU"l$v
48.an acceptably low level 可接受水平 94\t1fE
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 @.'z* |z
50.misstatements or omissions 错报或漏报 XMGx^mn
51.aggregate 总计 >DHp*$y
52.subsequent events 期后事项 Y RPm^kW
53.adjust the financial statements 调整财务报表 ,Du@2w3Cq
54.perform additional audit procedures 实施追加的审计程序 {J (R
55.audit risk 审计风险
CJJD@=
56.detection risk 检查风险 :z]}ZZ
57.inappropriate audit opinion 不适当的审计意见 CdY8#+"
58.material misstatement 重大的错报 VZ$=6CavH
59.tolerable misstatement 可容忍错报 7W"/N#G
60.the acceptable level of detection risk 可接受的检查风险 h;-a`@rO ;
61.assessed level of material misstatement risk 重大错报风险的评估水平 zbNA\.y
62.simall business 小规模企业 wu A^'T
63.accounting system 会计系统 -
ay5
64.test of control 控制测试 @5WgqB
65.walk-through test 穿行测试 BPqk"HG]T
66.communication 沟通 Cezh l
67.flow chart 流程图 qz 9tr
68.reperformance of internal control 重新执行 -T7%dLHY
69.audit evidence 审计证据 0n.S,3|
70.substantive procedures 实质性程序 p~K9
B-D
71.assertions 认定 f;gZ|a
72.esistence 存在 j Fma|y
73.occurrence 发生 4e +~.5r@i
74.completeness 完整性 mL woi!]m
75.rights and obligations 权利和义务 'B_\TU0
O
76.valuation and allocation 计价和分摊 7{f_fkbs
77.cutoff 截止 ,vV]"f
78.accuracy 准确性 SVagT'BB
79.classification 分类 ZU^IH9
80.inspection 检查 ,_D"?o
81.supervision of counting 监盘 RsW9:*R
82.observation 观察 YzAFC11,
83.confirmation 函证 6-B 9na
84.computation 计算 z>;$im
85.analytical procedures 分析程序 l
?/Y
86.vouch 核对 5c-N0@\
87.trace 追查 #<CIFVH
88.audit sampling 审计抽样 =fyyqb4
89.error 误差 `^UK
90.expected error 预期误差 hh.Q\qhubB
91.population 总体 >[a<pm!
92.sampling risk 抽样风险 Wf>^bFb"$
93.non- sampling risk 非抽样风险 G{
mC7@
94.sampling unit 抽样单位 /owO@~G
95.statistical sampling 统计抽样 D>wZ0p b-
96.tolerable error 可容忍误差 ^O%9yEo
97.the risk of under reliance 信赖不足风险 PoD^`()FR{
98.the risk of over reliance 信赖过度风险 Bo\D.a(T
99.the risk of incorrect rejection 误拒风险 CP`
XUpX`&
100. the risk of incorrect acceptance 误受风险 +3^NaY`Y
101.working trial balance 试算平衡表 keqcV23k
102.index and cross-referencing 索引和交叉索引 %c6E-4b
103.cash receipt 现金收入 eXy"^xp^
104.cash disbursement 现金支出 Qu~*46?0
105.bank statement 银行对账单 E(L<L1:"
106.bank reconciliation 银行存款余额调节表 'dt\db5p
107.balance sheet date 资产负债表日 S]2 {ZDP
108.net realizable value 可变现净值 ,-rB=|w
109.storeroom 仓库 /r.6XZs6
110.sale invoice 销售发票 >xd<YwXZ
111.price list 价目表
CB*/ =Y
112.positive confirmation request 积极式询证函 G?V"SU.
113.negative confirmation request 消极式询证函 %%g-GyP
1
114.purchase requisition 请购单 YL^Z4: p
115.receiving report 验收报告 # .q#OC
116.gross margin 毛利 y@apJ;_R-
117.manufacturing overhead 制造费用 [!?wyv3
118.material requisition 领料单 QB1M3b
119.inventory-taking 存货盘点 d#T?Q_3b
120.bond certificate 债券 `Q9+k<
121.stock certificate 股票 ^,7=X8Su
122.audit report 审计报告 yr4ou
123.entity 被审计单位 YU\Gj S~>&
124.addressee of the audit report 审计报告的收件人 Z
g $Tf
125.unqualified opinion 无保留意见 +{rJ[J/g
126.qualified opinion 保留意见 LV.&>@*
127.disclaimer of opinion 无法表示意见 IL2r9x%
128.adverse opinion 否定意见 ,$Tk$
8wF#e\Va0
A (1)ABC 作业基础成本计算 Tb#
A (2)absorbed overhead 已吸收制造费用 %D^bahf
A (3)absorption costing 吸收成本计算 wOHEv^,
A (4)account 账户,报表 GNghB(
A (5)accounting postulate 会计假设 xv0M
A (6)accounting series release 会计公告文件 R [9w
A (7)accounting valuation 会计计价 zrx JN
A (8)account sale 承销清单 `$-lL"
A (9)accountability concept 经营责任概念 "T*I|
A (10)accountancy 会计职业 +"L$ed(=nJ
A (11)accountant 会计师 R`Qpd3
A (12)accounting 会计 R$xY8+}V
A (13)agency cost 代理成本 ){tPP$-i=
A (14)accounting bases 会计基础 KO-a; [/
A (15)accounting manual 会计手册 },6*Y*?{
A (16)accounting period 会计期间 37KU~9-A
A (17)accounting policies 会计方针 .;slrg(5F
A (18)accounting rate of return 会计报酬率 ~V$ f#X
A (19)accounting reference date 会计参照日 nW
&$~d
A (20)accounting reference period 会计参照期间 ve
%l({
A (21)accrual concept 应计概念 46dc.Yi
A (22)accrual expenses 应计费用 l;5`0N?QO
A (23)acid test ration 速动比率(酸性测试比率) |#cAsf_{
A (24)acquisition 购置 D -iUN
A (25)acquisition accounting 收购会计 m0Z7N5v)
A (26)activity based accounting 作业基础成本计算 `Qq/F]
A (27)adjusting events 调整事项 !Mil?^
A (28)administrative expenses 行政管理费 Dqr9Vv
A (29)advice note 发货通知 kJeu40o
N
A (30)amortization 摊销 1(pjVz&
A (31)analytical review 分析性检查 >
Z++^YVE
A (32)annual equivalent cost 年度等量成本法
lWlUWhLnP
A (33)annual report and accounts 年度报告和报表 ^^
j/
A (34)appraisal cost 检验成本 fKYKW?g;)Z
A (35)appropriation account 盈余分配账户 -eq=4N=s
A (36)articles of association 公司章程细则 xSOoIsL[
A (37)assets 资产 uTw|Q{ f
A (38)assets cover 资产保障 s*+ZYPk
A (39)asset value per share 每股资产价值 Z^+a*^w~{
A (40)associated company 联营公司 tnL."^%A2I
A (41)attainable standard 可达标准 /Tcb\:`9
2*YP"Ryh
A (42)attributable profit 可归属利润 ?.j,Bq5At
A (43)audit 审计 =g[H]-Ee
A (44)audit report 审计报告 J=VyyUB
A (45)auditing standards 审计准则 Fd}<Uote3
A (46)authorized share capital 额定股本 E -
KK
A (47)available hours 可用小时 neIy~H_#!
A (48)avoidable costs 可避免成本 V^ Y*xZ
B (49)back-to-back loan 易币贷款 XqX
I(q^
B (50)backflush accounting 倒退成本计算 +/
}_%Cf8
B (51)bad debts 坏帐 cUN
Go%Y
B (52)bad debts ratio 坏帐比率 iBS0rT_
B (53)bank charges 银行手续费 F_ _H(}d
B (54)bank overdraft 银行透支 jDJ.
B (55)bank reconciliation 银行存款调节表 -7,vtd[h
B (56)bank statement 银行对账单 !`Xt8q\r
B (57)bankruptcy 破产 4UazD_`'
B (58)basis of apportionment 分摊基础 o6/Rx#A
B (59)batch 批量 XX:q|?6_ 4
B (60)batch costing 分批成本计算 W'd/dKUx
B (61)beta factor B(市场)风险因素 fX""xTNPi
B (62)bill 账单 }`4K)(>4nG
B (63)bill of exchange 汇票 %p}qO^%M
B (64)bill of landing 提单 :;<\5Oy
^
B (65)bill of materials 用料预计单 H}(=?}
+
B (66)bill payable 应付票据 pB[%:w/@l:
B (67)bill receivable 应收票据 7_1W:-A7W
B (68)bin card 存货记录卡 L[1d&d!p
B (69)bonus 红利 <gR`)YF7
B (70)book-keeping 薄记 xV?*!m$V%R
B (71)Boston classification 波士顿分类 .?70=8{
B (72)breakeven chart 保本图 &1oaZY w
B (73)breakeven point 保本点 :"y0oCu7`W
B (74)breaking-down time 复位时间 xdCs5ko
B (75)budget 预算 E+:.IuXW$
B (76)budget center 预算中心 |z T%$
B (77)budget cost allowance 预算成本折让 Mo~ki"9.
B (78)budget manual 预算手册 BZ2nDW*%
B (79)budget period 预算期间 [Yn;
G7cK
B (80)budgetary control 预算控制 6/VNuQ_#
B (81)budgeted capacity 预算生产能力 #fO*ROe
B (82)burden 制造费用 4VC/-.At
B (83)business center 经营中心 'G52<sF
B (84)business entity 营业个体 i+U@\:=
B (85)business unit 经营单位 ~NA1SZ{Y+
B (86)buy-out management 管理性购买产权 KQ- ,W8Q5
B (87)by-product 副产品 +_P8'e%Iy
C (88)called-up share capital 催缴股本 vP-3j
C (89)capacity 生产能力 TLXhE(o|o
C (90)capacity ratios 生产能力比率 CG CQa0
C (91)capital 资本 *O!T!J
C (92)capital assets pricing model资本资产计价模式 bx;yHIRb
C (93)capital commitment 承诺资本 Al=(sHc'
C (94)capital employed 已运用的资本 ~v^%ze
C (95)capital expenditure 资本支出 jC#`PA3m=
C (96)capital expenditureauthorization 资本支出核准 7&=-a|k~
C (97)capital expenditure control 资本支出控制 4c
C (98)capital expenditure proposal资本支出申请 p1Y
+
C (99)capital funding planning 资本基金筹集计划 +}kO;\
C (100)capital gain 资本收益 Oi6f8*,
C (101)capital investment appraisal资本投资评估 vU ?b"n
C (102)capital maintenance 资本保全 <>SR 4
C (103)capital resource planning 资本资源计划 sg+ZQDF{x
C (104)capital surplus 资本盈余 #,7eQaica
C (105)capital turnover 资本周转率 nMTLD
C (106)card 记录卡 pCz@(:0
C (107)cash 现金 UwZu:[T6H
C (108)cash account 现金账户 [0h* &
C (109)cash book 现金账薄 w:ORmR.p
C (110)cash cow 金牛产品
2f`WDL
C (111)cash flow 现金流量 71JM
[2
C (112)cash discounted 现金贴现 M' a&
C (113)cash flow budget 现金流量预算 y{@P1{
C (114)cash flow statement 现金流量表 c*Eok?O
C (115)cash ledger 现金分类账 F_ ,L2J
C (116)cash limit 现金限额 0m]~J_
C (117)CCA 现时成本会计 _)OA$
C (118)center 中心 Y')O>C0~
C (119)changeover time 变更时间 (y-x01H
C (120)chartered entity 特许经济个体 C}n[?R
C (121)cheque 支票 6F@zCv"w
C (122)cheque register 支票登记薄 |De!ti
C (123)coin analysis 零钱分类 sI^@A=.@
C (124)classification 分类 #> 7')G
C (125)clock card 工时卡 IlcNT_
5a8
C (126)code 代码 oq=?i%'>
C (127)commitment accounting 承诺确认会计 P%.`c?olbs
C (128)common cost 共同成本 <QYCo1_
C (129)company limited byguarantee 有限担保责任公司 om XBnzT
C (130)company limited shares 股份有限公司 *p" "YEN
C (131)competitive position 竞争能力状况 -}=@
*See#
C (132)concept 概念 #citwMW
C (133)conglomerate 跨行业企业 dE 3i=
C (134)consistency concept 一致性概念 X{5v?4wI
C (135)consolidated accounts 合并报表 6(ka"Vu~
C (136)consolidation accounting 合并会计 %GVEY
C (137)consortium 财团 ipx@pNW;"
C (138)contingency plan 应急计划 8O"x;3I9
C (139)contingent liabilities 或有负债 4RK.Il*d
C (140)continuous operation 连续生产 #)W8.
C (141)contra 抵消 7$g*N6)Q
C (142)contract cost 合同成本 XR{5]lKt_
C (143)contract costing 合同成本计算 dNR7e
C (144)contribution 贡献毛益 1<XiD3H;
C (145)contribution centre 贡献中心 4]Un=?)I
C (146)contribution chart 贡献图 `ENlV9
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 8+*g4=ws
C (148)contribution to salesration 贡献毛益对销售比率 !L&=?CX
C (149)control 控制 QVnO
C (150)control account 控制帐户 XV74Fl
C (151)control limits 控制限度 e8~62O^
C (152)controllability concept 可控制概念 <7vI h0
C (153)controllable cost 可控制成本 ,Hik (2
2
C (154)conversion cost 加工成本 aHBByH
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 c,6<7
C (156)corporate appraisal 公司评估 G=
r(SJq
C (157)corporate planning 公司计划 IgzCh
C (158)corporate social reporting 公司社会报告 NZfo`iHAN
C (159)corporation 股份公司 3Ew"[FUs
C (160)cost 成本 OhSt6&+
C (161)cost account 成本帐户 ir?Uw:/f
C (162)cost accounting 成本会计 lU&`r:1>_
C (163)cost accounting manual 成本手册 vR6^n~
C (164)cost accounts calendar 成本报表的日历时间 adRNrt*!
C (165)cost adjustment 成本调整 y9V;IXhDc
C (166)cost allocation 成本分配 (&9DB
C (167)cost apportionment 成本分摊 az:~{f*-
C (168)cost attribution 成本归属 Y(#d8o}}#
C (169)cost audit 成本审计 $Nt=gSWw5
C (170)cost behaviour 成本性态 'U|MM;(
C (171)cost benefit analysis 成本效益分析 TS\A`{^T
C (172)cost center 成本中心 EWuiaw.
C (173)cost driver 成本动因