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注会《审计》英语常用词汇 -j#2}[J7
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1.audit 审计
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2.attestation 鉴证 sQUM~HD\a
3.credibility 可信赖程度 4
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4.audit of financial statements 财务报表审计 L:KF_W.I+
5.agreed-upon procedures 执行商定程序 E<{
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6.high levels of assurance 高水平保证 rKe2/4>0X
7.compilation 编制 m)ky*"(
8.reliability 可靠性 . oF
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9.relevance 相关性 e8>})
10.professional skepticism 职业谨慎 qTRsZz@
11.objectivity 客观性 9tU]`f
12. professional competence 专业胜任能力 d\&U*=
13.Senior/CPA-in-charge 项目经理 Gvt G(u~
14.audit engagement letter 业务约定书 YFLZ %(
15.recurring audit 连续审计 #`qx<y*S
16.the client 委托人 G, }Yl
17.change CPA 更换注册会计师 2RVN\?s:
18.the existing CPA 现任注册会计师 {g'(~ qv
19.the successor CPA 后任注册会计师 |PvPAPy)uu
20.the preceding CPA前任注册会计师 ^H p; .f.
21.issue the audit report 出具审计报告 /QK6Rac-
22.expert 专家 CmP9Q2
23.the board of directors 董事会 !hA-_
24.knowledge of the entity‘ s business 了解被审计单位情况 & TCkpS
25.assess material misstatement risks评估重大错报风险 xeg/A}yE
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 JK7G/]j+Ez
27.a general knowledge of —— 初步了解―――的情况 ,Q3T
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28.a more knowledge of—— 进一步了解的情况 afCW(z
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29.the prior year‘s working papers 以前年度工作底稿 yJ[0WY8<kC
30.minutes of meeting 会议纪要 A]_7}<<N
31.business risks 经营风险 NlA,'`,
32.appropriateness 适当性 e[{0)y>=
33.accounting estimate 会计估计 fF!Yp iI"
34.management representations 管理层声明 ]{;gw<T
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 6iry6wcHm
37.significant audit areas 重点审计领域 w1FcB$
38.error 错误 j"8ZM{aO
39.fraud舞弊 prUN)r@U
40.modified or additional procedures 修改或追加审计程序 f%A;`4`q
41.misappropriation of assets 侵占资产 &pxg.
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42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 Eh)fnqs_d}
44.the suspected noncompliance 涉嫌存在违法行为 vSGH[nyCY
45.materialiy 重要性 @JiLgIe`
46.exceed the materiality level 超过重要性水平 `Y0%cXi3
47.approach the materiality level 接近重要性水平 RF?`vRZOe
48.an acceptably low level 可接受水平 v8w q,CYV
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 G~]Uk*M
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50.misstatements or omissions 错报或漏报 k`
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51.aggregate 总计 xS5vbJ
52.subsequent events 期后事项 9sM!`Lz{
53.adjust the financial statements 调整财务报表 xBj9yu
54.perform additional audit procedures 实施追加的审计程序 c^5~QGuQ
55.audit risk 审计风险 IY1//9
56.detection risk 检查风险 zF@/K`
57.inappropriate audit opinion 不适当的审计意见 O"+gQXe
58.material misstatement 重大的错报 5p,RI&nlN
59.tolerable misstatement 可容忍错报 &.F4b~A7
60.the acceptable level of detection risk 可接受的检查风险 SjK
61.assessed level of material misstatement risk 重大错报风险的评估水平 h<h%*av|
62.simall business 小规模企业 %6t:(z
63.accounting system 会计系统 `C,n0'PL.
64.test of control 控制测试 HRpte=`q
65.walk-through test 穿行测试 f'F?MINJP
66.communication 沟通 +Z,;,5'5G
67.flow chart 流程图 2/U.|*mH
68.reperformance of internal control 重新执行 ;t)3F
69.audit evidence 审计证据 3h]g}&k
70.substantive procedures 实质性程序 B4Z
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71.assertions 认定 xPdG*OcX!
72.esistence 存在 +l42Awl>K
73.occurrence 发生 M+oHtX$
74.completeness 完整性 pP1|&`}ux
75.rights and obligations 权利和义务 1Te%F
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76.valuation and allocation 计价和分摊 xnjf
77.cutoff 截止 {aZ0;
78.accuracy 准确性 xKbXt;l2
79.classification 分类 EX*HiZU>
80.inspection 检查 )J=! L\
81.supervision of counting 监盘 D2#ZpFp"h
82.observation 观察 6dHOf,zjm
83.confirmation 函证 g%o(+
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84.computation 计算 &*o=I|pQ
85.analytical procedures 分析程序 )Dms
86.vouch 核对 ]43
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87.trace 追查 Q;Ak4[
88.audit sampling 审计抽样 @?ebuj5{e
89.error 误差 [\]50=&
90.expected error 预期误差 K&u_R
91.population 总体 $+Z[K.2J
92.sampling risk 抽样风险 @b\$ yB@z
93.non- sampling risk 非抽样风险 1> ?M>vK
94.sampling unit 抽样单位 DmK57V4L^
95.statistical sampling 统计抽样 eNh39er
96.tolerable error 可容忍误差 bt SR
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97.the risk of under reliance 信赖不足风险 'I|v[G$l
98.the risk of over reliance 信赖过度风险 cx,+k]9D
99.the risk of incorrect rejection 误拒风险 qyb?49I
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 P-[-pi@
102.index and cross-referencing 索引和交叉索引 I]|Pq
103.cash receipt 现金收入 \Dm";Ay>
104.cash disbursement 现金支出 qfF~D0}
105.bank statement 银行对账单 t}a: p6D]
106.bank reconciliation 银行存款余额调节表 _1X!EH"
107.balance sheet date 资产负债表日 5"VT
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108.net realizable value 可变现净值 {'flJ5]
109.storeroom 仓库 ';k5?^T
110.sale invoice 销售发票 rCEyQ)R_}
111.price list 价目表
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112.positive confirmation request 积极式询证函 %jJ
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113.negative confirmation request 消极式询证函 gE'sOT9v
114.purchase requisition 请购单 8bGd} (
115.receiving report 验收报告 2g
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116.gross margin 毛利 'd0~!w
117.manufacturing overhead 制造费用 B
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118.material requisition 领料单 ejKucEg
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119.inventory-taking 存货盘点 2YL?,uLS
120.bond certificate 债券 qw301]y
121.stock certificate 股票 E,Z$pKL?
122.audit report 审计报告 5PCqYN(:B
123.entity 被审计单位 bG"~"ipn%
124.addressee of the audit report 审计报告的收件人 >IafUy
125.unqualified opinion 无保留意见 evJ4C#Pr
126.qualified opinion 保留意见 yZ7&b&2nLn
127.disclaimer of opinion 无法表示意见 AOZP*\k
128.adverse opinion 否定意见 PN%zIk
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A (1)ABC 作业基础成本计算 n)/z0n!\
A (2)absorbed overhead 已吸收制造费用 BU)U/A8iS
A (3)absorption costing 吸收成本计算 D>r&}6<
A (4)account 账户,报表 ";lVa'HMZ
A (5)accounting postulate 会计假设 /V8#[9K
A (6)accounting series release 会计公告文件 1UgEI"#a6g
A (7)accounting valuation 会计计价 ?5__oT
A (8)account sale 承销清单 @&!ZZ
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A (9)accountability concept 经营责任概念 ~%F9%=
A (10)accountancy 会计职业 Ufj`euY
A (11)accountant 会计师 1.JK33
A (12)accounting 会计 1#g2A0U,
A (13)agency cost 代理成本 j3oV+zZ49
A (14)accounting bases 会计基础 lgAoJ[
A (15)accounting manual 会计手册 %QH$ipM
A (16)accounting period 会计期间 mM~qBrwL
A (17)accounting policies 会计方针 Mexk~zA^
A (18)accounting rate of return 会计报酬率 t,Lrfv])
A (19)accounting reference date 会计参照日 TprTWod2]t
A (20)accounting reference period 会计参照期间 tIi&;tw]
A (21)accrual concept 应计概念 FZQP%]FX
A (22)accrual expenses 应计费用 iXkF1r]i
A (23)acid test ration 速动比率(酸性测试比率) &AMl:@p9
A (24)acquisition 购置 f%JIp#B
A (25)acquisition accounting 收购会计 H'5)UX@LP
A (26)activity based accounting 作业基础成本计算 NX.6px17
A (27)adjusting events 调整事项 f)rq%N &
A (28)administrative expenses 行政管理费 ]! &FKy
A (29)advice note 发货通知 tFn)aa~L
A (30)amortization 摊销 (# c*M?g3
A (31)analytical review 分析性检查 M^Yh|%M
A (32)annual equivalent cost 年度等量成本法 ssA`I<p #
A (33)annual report and accounts 年度报告和报表 9=M$AB
A (34)appraisal cost 检验成本 hFU
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A (35)appropriation account 盈余分配账户 !TH)
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A (36)articles of association 公司章程细则 (
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A (37)assets 资产 u#fM_>ML
A (38)assets cover 资产保障 c]-<vkpV
A (39)asset value per share 每股资产价值 Ny7 S
A (40)associated company 联营公司 /HEw-M9z
A (41)attainable standard 可达标准 c):/!Q
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A (42)attributable profit 可归属利润 !,uE]gwLw
A (43)audit 审计 2qNt,;DQ
A (44)audit report 审计报告 @;4zrzQi7
A (45)auditing standards 审计准则 `hm-.@f,9
A (46)authorized share capital 额定股本 C&f=
ywi0
A (47)available hours 可用小时 }K>d+6qk5
A (48)avoidable costs 可避免成本 X`/k)N>l
B (49)back-to-back loan 易币贷款 0auYG><=
B (50)backflush accounting 倒退成本计算 =Bey gT^
B (51)bad debts 坏帐 zk+9'r`-D
B (52)bad debts ratio 坏帐比率 (m}'4et~L
B (53)bank charges 银行手续费 t3ZOco@~P
B (54)bank overdraft 银行透支 2.y-48Nz
B (55)bank reconciliation 银行存款调节表 I,DS@SK
B (56)bank statement 银行对账单 u
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B (57)bankruptcy 破产 2'Uu:Y^
B (58)basis of apportionment 分摊基础 U>SShpmZA
B (59)batch 批量 @4C% +-
B (60)batch costing 分批成本计算 E=Bf1/c\
B (61)beta factor B(市场)风险因素 {uFO/
B (62)bill 账单 =%O6:YM
B (63)bill of exchange 汇票 MJ)RvNF
B (64)bill of landing 提单
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B (65)bill of materials 用料预计单 DfD&)tsMQ
B (66)bill payable 应付票据 B-Hrex]
B (67)bill receivable 应收票据 hfB%`x#akQ
B (68)bin card 存货记录卡 {TROoX~H?
B (69)bonus 红利 MchA{p&Ol
B (70)book-keeping 薄记 (lqC[:
B (71)Boston classification 波士顿分类 G!##X: 6
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B (72)breakeven chart 保本图 G.B2('
B (73)breakeven point 保本点 Rv>-4@fMJ
B (74)breaking-down time 复位时间 Y|qTyE%
B (75)budget 预算 RP|`HkP-2
B (76)budget center 预算中心 ue"~9JK.
B (77)budget cost allowance 预算成本折让 Nx;~@
B (78)budget manual 预算手册 IP pN@
B (79)budget period 预算期间 `}\
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B (80)budgetary control 预算控制 JR|ck=tq
B (81)budgeted capacity 预算生产能力 _LnpnL:
B (82)burden 制造费用 TX/Xt7#R:
B (83)business center 经营中心 ej
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B (84)business entity 营业个体 t?gic9
q
B (85)business unit 经营单位 r5/0u(\LB
B (86)buy-out management 管理性购买产权 9*wK@yEl
B (87)by-product 副产品 \@zHON(
C (88)called-up share capital 催缴股本 h
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C (89)capacity 生产能力 P+sW[:
C (90)capacity ratios 生产能力比率 I{2hfKUe`
C (91)capital 资本 C )
s5D
C (92)capital assets pricing model资本资产计价模式 ]W!0$'o
C (93)capital commitment 承诺资本 T-L||yE,h
C (94)capital employed 已运用的资本 .<
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C (95)capital expenditure 资本支出 Or+U@vAnk
C (96)capital expenditureauthorization 资本支出核准 00y!K
m_D
C (97)capital expenditure control 资本支出控制 EZGIf/ 3
C (98)capital expenditure proposal资本支出申请 +\A,&;!SR
C (99)capital funding planning 资本基金筹集计划 :Yl-w-oe
C (100)capital gain 资本收益 V!=,0zy~Z
C (101)capital investment appraisal资本投资评估 B 3I`40#
C (102)capital maintenance 资本保全 B9 uoVcW
C (103)capital resource planning 资本资源计划 0d&6lqTo
C (104)capital surplus 资本盈余 / SB;Von
C (105)capital turnover 资本周转率
(ZizuHC
C (106)card 记录卡 xC TML!H
C (107)cash 现金 BU_nh+dF
C (108)cash account 现金账户 tk`v:t!6U
C (109)cash book 现金账薄 59A}}.@?m
C (110)cash cow 金牛产品 n\DV3rXI9
C (111)cash flow 现金流量 m(!FHPvN
C (112)cash discounted 现金贴现 j^JPZ{ej?
C (113)cash flow budget 现金流量预算 t*u:hex
C (114)cash flow statement 现金流量表 q9_OGd|P
C (115)cash ledger 现金分类账 /3T1U
C (116)cash limit 现金限额 Sm|6 %3
C (117)CCA 现时成本会计 kJ}`V
C (118)center 中心 =,8]nwgo
C (119)changeover time 变更时间 >GRxHK@G
C (120)chartered entity 特许经济个体 X"Swi&4
C (121)cheque 支票 >bW#Zs,6
C (122)cheque register 支票登记薄 oPM96
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C (123)coin analysis 零钱分类 PZ9I`P!C
C (124)classification 分类 7NGxa6wi
C (125)clock card 工时卡 z:*|a+cy
C (126)code 代码 ~?BXti<!
C (127)commitment accounting 承诺确认会计 7:1Lol-V
C (128)common cost 共同成本 jLluj
C (129)company limited byguarantee 有限担保责任公司 ICQKP1WFp
C (130)company limited shares 股份有限公司 Rm( "=(
C (131)competitive position 竞争能力状况 vs4>T^8e
C (132)concept 概念 +e``OeXog
C (133)conglomerate 跨行业企业 |{ip T SH
C (134)consistency concept 一致性概念 !|(NgzDP/
C (135)consolidated accounts 合并报表 0l6.<-f{
C (136)consolidation accounting 合并会计 lf,5w
C (137)consortium 财团 K"MX!
C (138)contingency plan 应急计划 *2l7f`K
C (139)contingent liabilities 或有负债 4pvMd
C (140)continuous operation 连续生产 ;Y, y 4{H3
C (141)contra 抵消 * EH~_F
C (142)contract cost 合同成本 ktIFI`@w)
C (143)contract costing 合同成本计算 z0 3K=aZ
C (144)contribution 贡献毛益 ;V!D:5U
C (145)contribution centre 贡献中心 MQ2}EY*A
C (146)contribution chart 贡献图 9*M,R,y
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 y9ZvV0
C (148)contribution to salesration 贡献毛益对销售比率 W=?<<dVYD
C (149)control 控制 a7opCmL
C (150)control account 控制帐户 B+`g>h
C (151)control limits 控制限度 6gDN`e,@
C (152)controllability concept 可控制概念 H5|;{q:j
C (153)controllable cost 可控制成本 hZb_P\1X
C (154)conversion cost 加工成本 Le^ n +5x
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 1% ` Rs
C (156)corporate appraisal 公司评估 wCBplaojJ
C (157)corporate planning 公司计划 TWTb?HP
C (158)corporate social reporting 公司社会报告 f o3}W^0
C (159)corporation 股份公司 ~}
~4
C (160)cost 成本 !ohN!P7&
C (161)cost account 成本帐户 SpBy3wd
C (162)cost accounting 成本会计 LS[]=Mk@1
C (163)cost accounting manual 成本手册
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C (164)cost accounts calendar 成本报表的日历时间 n$R)>nY
C (165)cost adjustment 成本调整 A#,ZUOPGH
C (166)cost allocation 成本分配 c+ie8Q!
C (167)cost apportionment 成本分摊 ueNS='+m
C (168)cost attribution 成本归属 %BODkc Zh
C (169)cost audit 成本审计 DlJo^|5
C (170)cost behaviour 成本性态 :`sUt1Fw.
C (171)cost benefit analysis 成本效益分析 #vlgwA
C (172)cost center 成本中心 ]?4hyN
C (173)cost driver 成本动因