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注会《审计》英语常用词汇 1D!MXYgm1b
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1.audit 审计 H?ug-7k/
2.attestation 鉴证 W1LR ,:$
3.credibility 可信赖程度 $Xu/P5
4.audit of financial statements 财务报表审计 z
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5.agreed-upon procedures 执行商定程序 CY*GCkH
6.high levels of assurance 高水平保证 gLFTnMO
7.compilation 编制 `|v/qk7
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8.reliability 可靠性
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9.relevance 相关性 <c<!|<x
10.professional skepticism 职业谨慎 sO(4F8cpU
11.objectivity 客观性 o=Mm=;H
12. professional competence 专业胜任能力 G;[O~N3n.
13.Senior/CPA-in-charge 项目经理 4b,+;
14.audit engagement letter 业务约定书 vl+bc[ i~
15.recurring audit 连续审计 5:5d=7WX
16.the client 委托人 h qhX
17.change CPA 更换注册会计师 9%"\s2T
18.the existing CPA 现任注册会计师 yh|+Usa
19.the successor CPA 后任注册会计师 M^hz<<:$
20.the preceding CPA前任注册会计师 ]n"U])pJd
21.issue the audit report 出具审计报告 > sQ&5-i
22.expert 专家 B&1E&Cv_8
23.the board of directors 董事会 {.;qz4d`
24.knowledge of the entity‘ s business 了解被审计单位情况 >#g
Dk K
25.assess material misstatement risks评估重大错报风险 lOe|]pQ.,
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 DWCf+4
27.a general knowledge of —— 初步了解―――的情况 Oz&*A/si+3
28.a more knowledge of—— 进一步了解的情况 WIAukM8~
29.the prior year‘s working papers 以前年度工作底稿 oQ*LP{M
30.minutes of meeting 会议纪要 s5Wb iOF
31.business risks 经营风险 l]Ym)QP
32.appropriateness 适当性 T5I#7LN#
33.accounting estimate 会计估计 &h!O<'*2
34.management representations 管理层声明 tTubW=H
35.going concern assumption 持续经营假设 .!i`YT*jF
36.audit plan 审计计划 >,_0Mem2Rr
37.significant audit areas 重点审计领域 "Y4glomR[
38.error 错误 &RI;!qn6(
39.fraud舞弊 ]ZW-`U MO
40.modified or additional procedures 修改或追加审计程序 % -+7=x
41.misappropriation of assets 侵占资产 <%rm?;PBl
42.transactions without substance 虚假交易 p&)d]oV>
43.unusual pressures 异常压力 :V@)A/}uk
44.the suspected noncompliance 涉嫌存在违法行为 ?Pf#~U_
45.materialiy 重要性 ty4R2LnC
46.exceed the materiality level 超过重要性水平 TiG?r$6v%
47.approach the materiality level 接近重要性水平 BpX` 49
48.an acceptably low level 可接受水平 Qgv g*KX
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Q00v(6V46
50.misstatements or omissions 错报或漏报 \1n (Jr.<
51.aggregate 总计 `
vFD O$K
52.subsequent events 期后事项 f5{|_]q]
53.adjust the financial statements 调整财务报表 ,w9|?%S
54.perform additional audit procedures 实施追加的审计程序 G%zJ4W%
55.audit risk 审计风险 K)+]as
56.detection risk 检查风险 xirq$sEl
57.inappropriate audit opinion 不适当的审计意见 [?qzMFb
58.material misstatement 重大的错报 dxH\H?NO
59.tolerable misstatement 可容忍错报 gN73)uJ0
60.the acceptable level of detection risk 可接受的检查风险 P|p
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61.assessed level of material misstatement risk 重大错报风险的评估水平 Qe4 % A
62.simall business 小规模企业 2i
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63.accounting system 会计系统 0S'@(p[A
64.test of control 控制测试 CF\wR;6k
65.walk-through test 穿行测试 H8HVmfM
66.communication 沟通 HD2C^V2@M
67.flow chart 流程图 :xbj&
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68.reperformance of internal control 重新执行 _iEnS4$A8
69.audit evidence 审计证据 yJ ljCu)f
70.substantive procedures 实质性程序 wi+L4v
71.assertions 认定 9vwm
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72.esistence 存在 !y>up+cRjl
73.occurrence 发生 jENC1T(
74.completeness 完整性 ;cPPx`0$9
75.rights and obligations 权利和义务 x2r
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76.valuation and allocation 计价和分摊 K=}Eupn=
77.cutoff 截止 _Ex<VF u
78.accuracy 准确性 . &`Yl
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79.classification 分类 wPu.hVz
80.inspection 检查 so/0f1R?~
81.supervision of counting 监盘 !>=lah$&
82.observation 观察 xO<%lq`
83.confirmation 函证 _5(1T%K)
84.computation 计算 P/^@t+KC
85.analytical procedures 分析程序 UIg?3J}R
86.vouch 核对 F< 5kcu#iL
87.trace 追查 ^6F, lS _t
88.audit sampling 审计抽样 (!J;g|58
89.error 误差 ) j&khHD
90.expected error 预期误差 *QIYq
91.population 总体 J4U_utp
92.sampling risk 抽样风险 3/
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93.non- sampling risk 非抽样风险 8bs' Ek{'o
94.sampling unit 抽样单位 ?D_iib7
95.statistical sampling 统计抽样 TX@ed
96.tolerable error 可容忍误差 a#[gNT~[
97.the risk of under reliance 信赖不足风险 $<C",&
98.the risk of over reliance 信赖过度风险 uudd'L
99.the risk of incorrect rejection 误拒风险 2Oyw#1tdn
100. the risk of incorrect acceptance 误受风险 "L1LL
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101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 C!9mygI
103.cash receipt 现金收入 i+< v7?:`#
104.cash disbursement 现金支出 e8oAGh"
105.bank statement 银行对账单 ]@Z
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106.bank reconciliation 银行存款余额调节表 *qAG0EM|
107.balance sheet date 资产负债表日 < 3*q) VT
108.net realizable value 可变现净值 }Qe(6'l_
109.storeroom 仓库 |`Yn'Mj8rm
110.sale invoice 销售发票 YWD gRb
111.price list 价目表 v.vkQQ0[9
112.positive confirmation request 积极式询证函 ,F`1VpTd8
113.negative confirmation request 消极式询证函 Iw)m9h
114.purchase requisition 请购单 ?m7i7Dz
115.receiving report 验收报告 2_o\Wor#
116.gross margin 毛利 ;lrO?sm
117.manufacturing overhead 制造费用 ADB)-!$xoi
118.material requisition 领料单 H\ E%.QIx
119.inventory-taking 存货盘点 &m[}%e%~0
120.bond certificate 债券 JC~4B3!
121.stock certificate 股票 gzH;`,
122.audit report 审计报告 Qt_KUtD
123.entity 被审计单位 0T#z"l<L
124.addressee of the audit report 审计报告的收件人 F2_'U' a
125.unqualified opinion 无保留意见 Vm8dX?
126.qualified opinion 保留意见 c=bK_Z_
127.disclaimer of opinion 无法表示意见 2J$vX(
128.adverse opinion 否定意见 \-{$IC-L
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A (1)ABC 作业基础成本计算 &+ PVY>q
A (2)absorbed overhead 已吸收制造费用 .3n\~Sn
A (3)absorption costing 吸收成本计算 n5BD0q
A (4)account 账户,报表 |22vNt_
A (5)accounting postulate 会计假设 +/kOUz/]
A (6)accounting series release 会计公告文件 8y_(Iu|:
A (7)accounting valuation 会计计价 =A{'57yP
A (8)account sale 承销清单 "AKr;|m
A (9)accountability concept 经营责任概念 Q8QB{*4
A (10)accountancy 会计职业 :sLg$OF
A (11)accountant 会计师 iycceZ
A (12)accounting 会计 >=:mtcph
A (13)agency cost 代理成本 m$(OQ,E
A (14)accounting bases 会计基础 O'#;Ge/,
A (15)accounting manual 会计手册 w'$>E4\
A (16)accounting period 会计期间 -'d`(G"
A (17)accounting policies 会计方针
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A (18)accounting rate of return 会计报酬率 yM9>)SE5`
A (19)accounting reference date 会计参照日 (18ZEKk
A (20)accounting reference period 会计参照期间 )K$xu (/K
A (21)accrual concept 应计概念 1|ddG010
A (22)accrual expenses 应计费用 VYh/URU>
A (23)acid test ration 速动比率(酸性测试比率) be]/ROP>H
A (24)acquisition 购置 3B,dL|q(@J
A (25)acquisition accounting 收购会计 {}iS5[H]
A (26)activity based accounting 作业基础成本计算 0.nkh6?
A (27)adjusting events 调整事项 ZF#n(Y?
A (28)administrative expenses 行政管理费 !Icznou\
A (29)advice note 发货通知 $^czqA-&
A (30)amortization 摊销 Oj_F1.
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A (31)analytical review 分析性检查 #*"V'dj;e
A (32)annual equivalent cost 年度等量成本法 L\c3D|
A (33)annual report and accounts 年度报告和报表 0raFb,6l
A (34)appraisal cost 检验成本 gM]E8%;{
A (35)appropriation account 盈余分配账户 T\6,@7
A (36)articles of association 公司章程细则 1{d;Ngx
A (37)assets 资产 PvjZoF["
A (38)assets cover 资产保障 xw_$1
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A (39)asset value per share 每股资产价值 v''J@ F7
A (40)associated company 联营公司 |]?W`KN0
A (41)attainable standard 可达标准 fG
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0]MD?6-
A (42)attributable profit 可归属利润 f O+lD
A (43)audit 审计 '/0e!x/8
A (44)audit report 审计报告 5
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A (45)auditing standards 审计准则 [P ;fv
A (46)authorized share capital 额定股本 }0@@_Y]CC
A (47)available hours 可用小时 v.TgB)
A (48)avoidable costs 可避免成本 *mWl=J;u
B (49)back-to-back loan 易币贷款 LN<rBF[_:f
B (50)backflush accounting 倒退成本计算 U#iW1jPE2
B (51)bad debts 坏帐 ZHeq)5C ;f
B (52)bad debts ratio 坏帐比率 o]qwN:8^
B (53)bank charges 银行手续费 &OXx\}>MW
B (54)bank overdraft 银行透支 6biR5&Y5U&
B (55)bank reconciliation 银行存款调节表 nec}grA
B (56)bank statement 银行对账单 S<'_{u z
B (57)bankruptcy 破产 /iQh'rp
B (58)basis of apportionment 分摊基础 _!Tjb^
B (59)batch 批量 ~EXCYUp4v
B (60)batch costing 分批成本计算 ,2^A<IwR
B (61)beta factor B(市场)风险因素 %0}}Qt
B (62)bill 账单 wS&D-!8v
B (63)bill of exchange 汇票 :(yut
B (64)bill of landing 提单 iPWr-
B (65)bill of materials 用料预计单 H`URJ8k$Q
B (66)bill payable 应付票据 FyPG5-
B (67)bill receivable 应收票据 UhkL=+PD
B (68)bin card 存货记录卡 3ZyvX]@_
B (69)bonus 红利 B<qsa QG
B (70)book-keeping 薄记 [E6ceX0
B (71)Boston classification 波士顿分类 o.Y6(
o
B (72)breakeven chart 保本图 hm0A%Js
B (73)breakeven point 保本点 N1.1
B (74)breaking-down time 复位时间 U,6sR
B (75)budget 预算 i^A=nsD`
B (76)budget center 预算中心 '!?t+L%gO
B (77)budget cost allowance 预算成本折让 6d/v%-3
B (78)budget manual 预算手册 r#&JfAo
B (79)budget period 预算期间 _j0xL{&&
B (80)budgetary control 预算控制 N$C+le
B (81)budgeted capacity 预算生产能力 |42;171
B (82)burden 制造费用 /'_<~A
B (83)business center 经营中心 I\c7V~^hnG
B (84)business entity 营业个体 kZrc^
B (85)business unit 经营单位 U@n5:d=
B (86)buy-out management 管理性购买产权 K`<HZK
B (87)by-product 副产品 :Mh\;e
C (88)called-up share capital 催缴股本 :2
:VMIa
C (89)capacity 生产能力 GXQ%lQ
C (90)capacity ratios 生产能力比率 *fv BB9raq
C (91)capital 资本 {[Y7h}7
C (92)capital assets pricing model资本资产计价模式 :i0;jWcb
C (93)capital commitment 承诺资本 soQ[Zg4}
C (94)capital employed 已运用的资本 g"m9[R=]6
C (95)capital expenditure 资本支出 t)?K@{ 9
C (96)capital expenditureauthorization 资本支出核准 x{K"z4xbI
C (97)capital expenditure control 资本支出控制
(#O"
C (98)capital expenditure proposal资本支出申请 :g|NE\z`)/
C (99)capital funding planning 资本基金筹集计划 -vY5h%7kf
C (100)capital gain 资本收益 =2QP7W3mg<
C (101)capital investment appraisal资本投资评估 !]D`|HoW
C (102)capital maintenance 资本保全 enQW;N1_M
C (103)capital resource planning 资本资源计划 XK@&$~iA3
C (104)capital surplus 资本盈余 ANM=:EtP
C (105)capital turnover 资本周转率 2cIKph
C (106)card 记录卡 cS:O|R#%t
C (107)cash 现金 '@M"#`#0
C (108)cash account 现金账户 =mPe
wx'
C (109)cash book 现金账薄 <-n^h~,4
C (110)cash cow 金牛产品 *mJ#|3I<
C (111)cash flow 现金流量 Y3(MKq
C (112)cash discounted 现金贴现 M<NY`7$^
C (113)cash flow budget 现金流量预算 [{GN#W|AGP
C (114)cash flow statement 现金流量表 }S?"mg&V
C (115)cash ledger 现金分类账 xfI0P0+
C (116)cash limit 现金限额 rWDD$4y
C (117)CCA 现时成本会计 *l"CIG'
C (118)center 中心 *x]*%
C (119)changeover time 变更时间 qq<T~^
C (120)chartered entity 特许经济个体 /je
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C (121)cheque 支票 JR15y3F
C (122)cheque register 支票登记薄 Xy
!NBh7I
C (123)coin analysis 零钱分类 yZ)9Hd
C (124)classification 分类 xf,A<j(o
C (125)clock card 工时卡 2Vf242z_
C (126)code 代码 G}+@C]
C (127)commitment accounting 承诺确认会计 /J/V1dC}]D
C (128)common cost 共同成本 1jop;{,^
C (129)company limited byguarantee 有限担保责任公司 u7RlxA:
C (130)company limited shares 股份有限公司 X;UEq]kcmn
C (131)competitive position 竞争能力状况 |&W4Dkn
C (132)concept 概念 %D:VcY9OC
C (133)conglomerate 跨行业企业 Yk?q \1
C (134)consistency concept 一致性概念
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C (135)consolidated accounts 合并报表 j3`YaWw
C (136)consolidation accounting 合并会计 BN%cX2j
C (137)consortium 财团 ~TS!5Wiv
C (138)contingency plan 应急计划 /^k%sG@?
C (139)contingent liabilities 或有负债 6_u!{
C (140)continuous operation 连续生产 _6r[msH"
C (141)contra 抵消 y {Bajil
C (142)contract cost 合同成本 Y`eF9Im,
C (143)contract costing 合同成本计算 esBv,b?*
C (144)contribution 贡献毛益 qGMU>J.;c
C (145)contribution centre 贡献中心 $%"hhju
C (146)contribution chart 贡献图 QKts-b[3
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 uYg Q?*Z
C (148)contribution to salesration 贡献毛益对销售比率 Z4As'al
C (149)control 控制 Bt,'g*Cs
C (150)control account 控制帐户 &S66M
2
C (151)control limits 控制限度 ;]m;p,$
C (152)controllability concept 可控制概念 (?^ F }]
C (153)controllable cost 可控制成本 !9KDdU
C (154)conversion cost 加工成本 mTWd+mx
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 {6RA~
C (156)corporate appraisal 公司评估 'kC#GTZi
C (157)corporate planning 公司计划 fKr_u<|
C (158)corporate social reporting 公司社会报告 fjy\Q
C (159)corporation 股份公司 >4kQ9lXL
C (160)cost 成本 Wex2Fd?DO
C (161)cost account 成本帐户 U\qbr.<
C (162)cost accounting 成本会计 $|J+
C (163)cost accounting manual 成本手册 6Y,&