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注会《审计》英语常用词汇 ]M-j_("&
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1.audit 审计 P)7SK&]r;=
2.attestation 鉴证 zxT&K|
3.credibility 可信赖程度 D-69/3 PvP
4.audit of financial statements 财务报表审计 [8
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5.agreed-upon procedures 执行商定程序 tg7%@SI5^-
6.high levels of assurance 高水平保证 WVir[Kv%
7.compilation 编制 Rm&i"
8.reliability 可靠性 <t.yn\G-w
9.relevance 相关性 T%VC$u4F
10.professional skepticism 职业谨慎
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11.objectivity 客观性 ys u"+J
12. professional competence 专业胜任能力 W(9-XlYKE
13.Senior/CPA-in-charge 项目经理 0\k2F,:%4
14.audit engagement letter 业务约定书 B24wn8<
15.recurring audit 连续审计 1<Qb"FN!2
16.the client 委托人 9]xOuCb
17.change CPA 更换注册会计师 6Y`eYp5A
18.the existing CPA 现任注册会计师 Zb^0EbV
19.the successor CPA 后任注册会计师 X8GIRL)lJ
20.the preceding CPA前任注册会计师 9V9K3xWn
21.issue the audit report 出具审计报告 '[I?G6
22.expert 专家 Cevl#c5p>
23.the board of directors 董事会 ;mjk`6p
24.knowledge of the entity‘ s business 了解被审计单位情况 LeF Z%y)F
25.assess material misstatement risks评估重大错报风险 Xt_8=Q
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 0
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27.a general knowledge of —— 初步了解―――的情况 7:)=
28.a more knowledge of—— 进一步了解的情况 ^"(CZvq
29.the prior year‘s working papers 以前年度工作底稿 ;1'X_tp
30.minutes of meeting 会议纪要 MRV4D<NQ
31.business risks 经营风险 J4;w9[a$
32.appropriateness 适当性 2ed$5.D
33.accounting estimate 会计估计 iT227v!s
34.management representations 管理层声明 @aAB#,
35.going concern assumption 持续经营假设 }i ^]uW*h
36.audit plan 审计计划 ;xS@-</:
37.significant audit areas 重点审计领域 y
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38.error 错误 +? E~F
39.fraud舞弊 Y[R veF
40.modified or additional procedures 修改或追加审计程序 6c$ so
41.misappropriation of assets 侵占资产 g=XvqD<
42.transactions without substance 虚假交易 )+OI}
43.unusual pressures 异常压力 &5h{XSv
44.the suspected noncompliance 涉嫌存在违法行为 ZUyG
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45.materialiy 重要性 'J
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46.exceed the materiality level 超过重要性水平 !KKkw4
47.approach the materiality level 接近重要性水平 TWZ**S-
48.an acceptably low level 可接受水平 NjrF":'Y
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 LP-~;
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 iyKAw
52.subsequent events 期后事项 ~! ;*C
53.adjust the financial statements 调整财务报表 WYSqnmi
54.perform additional audit procedures 实施追加的审计程序 o$;t
55.audit risk 审计风险 K!T
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56.detection risk 检查风险 %IL]
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57.inappropriate audit opinion 不适当的审计意见 N?hQ53#3
58.material misstatement 重大的错报 -K eoq
59.tolerable misstatement 可容忍错报 qIS9.AL
60.the acceptable level of detection risk 可接受的检查风险 duFVh8
61.assessed level of material misstatement risk 重大错报风险的评估水平 Tsch:r S
62.simall business 小规模企业 t(AW2{%}
63.accounting system 会计系统 H=RzY-\a%
64.test of control 控制测试 u1a0w
65.walk-through test 穿行测试 8eq*q
66.communication 沟通 6?$yBu9l
67.flow chart 流程图 KSDz3qe
68.reperformance of internal control 重新执行 (VV5SvdE
69.audit evidence 审计证据 v3PtiKS
70.substantive procedures 实质性程序 M15Ce)oB1(
71.assertions 认定 )O\w'|$G
72.esistence 存在 w"Zng
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73.occurrence 发生 IJa6W`}
74.completeness 完整性 fIe';a
75.rights and obligations 权利和义务 Fn
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76.valuation and allocation 计价和分摊 H1>~,zc>E
77.cutoff 截止 h K;9XJAf
78.accuracy 准确性 KCP$i@Pjv
79.classification 分类 PkX4 !
80.inspection 检查 mh#NmW>n
81.supervision of counting 监盘 qW+'#Jh@TV
82.observation 观察 4PK/8^@7)>
83.confirmation 函证 C2}n &{T
84.computation 计算 /JsA[}.6
85.analytical procedures 分析程序 >x?x3 #SX
86.vouch 核对
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87.trace 追查 ,+2!&"zD
88.audit sampling 审计抽样 YYNh|
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89.error 误差 ;QO3^P}
90.expected error 预期误差 Y*VF1M,2_
91.population 总体 t2x2_;a
92.sampling risk 抽样风险 BOt1J_;(rO
93.non- sampling risk 非抽样风险 +pUG6.j%
94.sampling unit 抽样单位 >AK9F.
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95.statistical sampling 统计抽样 dCA| )
96.tolerable error 可容忍误差 I]GG mN
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 (A(j.[4a
99.the risk of incorrect rejection 误拒风险 `PY=B$?{4
100. the risk of incorrect acceptance 误受风险 :1asY:)vNP
101.working trial balance 试算平衡表 n?Zt\Kto
102.index and cross-referencing 索引和交叉索引 |7%has3"
103.cash receipt 现金收入 R7\T.;8+
104.cash disbursement 现金支出 ca=sc[ $+
105.bank statement 银行对账单 *^y,Gg/
106.bank reconciliation 银行存款余额调节表 =/5^/vwg
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107.balance sheet date 资产负债表日 lbs0i
108.net realizable value 可变现净值 "m#17J_
109.storeroom 仓库 :
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110.sale invoice 销售发票 qu\cU(H|
111.price list 价目表 L|hELWru
112.positive confirmation request 积极式询证函 '\B0#z3
113.negative confirmation request 消极式询证函 "DO|B=EejP
114.purchase requisition 请购单 h"0)g:\
115.receiving report 验收报告 NF "|*S
116.gross margin 毛利 1.0:
117.manufacturing overhead 制造费用 W Og pDs
118.material requisition 领料单 p!>5}f6
119.inventory-taking 存货盘点 M^ZEAZi
120.bond certificate 债券 `cQAO1-5
121.stock certificate 股票 m!5MGq~
122.audit report 审计报告 *{:Zdg'~E
123.entity 被审计单位 FEH+ PKSc
124.addressee of the audit report 审计报告的收件人 ^(kmF UV,Z
125.unqualified opinion 无保留意见 @.&KRAZ
126.qualified opinion 保留意见 Ec9%RAxl
127.disclaimer of opinion 无法表示意见 {x,d9I
128.adverse opinion 否定意见 lvAKL>qX
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A (1)ABC 作业基础成本计算 a B$x(8pP@
A (2)absorbed overhead 已吸收制造费用 mzRH:HgN?
A (3)absorption costing 吸收成本计算 VUon>XQ
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A (4)account 账户,报表 iE0x7x P_
A (5)accounting postulate 会计假设 \@[Y~:
A (6)accounting series release 会计公告文件 jl>jy6T
A (7)accounting valuation 会计计价 Wr
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A (8)account sale 承销清单 P3!JA)p6a
A (9)accountability concept 经营责任概念 M3U?\g
A (10)accountancy 会计职业 }y1r
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A (11)accountant 会计师 ~|G`f\Ln"
A (12)accounting 会计 `@xnpA]l
A (13)agency cost 代理成本 cG"wj$'w
A (14)accounting bases 会计基础 L\hid/NL
A (15)accounting manual 会计手册 ?[]jJ
A (16)accounting period 会计期间 0.\}D:x(z
A (17)accounting policies 会计方针 ]GT+UX
A (18)accounting rate of return 会计报酬率 .sjv"D"
A (19)accounting reference date 会计参照日 tdHeZv
A (20)accounting reference period 会计参照期间 "!Qi$ ]
A (21)accrual concept 应计概念 j.!5&^;u4
A (22)accrual expenses 应计费用 5g%D0_e5
A (23)acid test ration 速动比率(酸性测试比率) $."DOZQ3U
A (24)acquisition 购置 XRmE
A (25)acquisition accounting 收购会计 :HM~!7e
A (26)activity based accounting 作业基础成本计算 shD4";8*@
A (27)adjusting events 调整事项 ce3``W/H3
A (28)administrative expenses 行政管理费 63(XCO
A (29)advice note 发货通知 i#NtiZ.t=
A (30)amortization 摊销 `PZ\3SC'i
A (31)analytical review 分析性检查 TNDp{!<|L;
A (32)annual equivalent cost 年度等量成本法 7g5Pc_
A (33)annual report and accounts 年度报告和报表 -_xTs(;|8
A (34)appraisal cost 检验成本 JXV#V7
A (35)appropriation account 盈余分配账户 Z;z,dw
A (36)articles of association 公司章程细则 :IX,mDO
A (37)assets 资产 l,6' S8=
A (38)assets cover 资产保障 U;A,W$<9
A (39)asset value per share 每股资产价值 $ y(Qdb
A (40)associated company 联营公司 j u&v4]
A (41)attainable standard 可达标准 6i;q=N$'
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A (42)attributable profit 可归属利润 z6Fl$FFP
A (43)audit 审计 iGSF5S
A (44)audit report 审计报告 ~|[i64V<^
A (45)auditing standards 审计准则 qpQiMiB#g'
A (46)authorized share capital 额定股本 l,9rd[
A (47)available hours 可用小时 d;,Jf*x\
A (48)avoidable costs 可避免成本 IB$i^
B (49)back-to-back loan 易币贷款 Hh%"
B (50)backflush accounting 倒退成本计算 ahdwoB
B (51)bad debts 坏帐 Lf:#koaC
B (52)bad debts ratio 坏帐比率 S}VN(g
B (53)bank charges 银行手续费 F >H\F@Wl
B (54)bank overdraft 银行透支 >7)QdaB
B (55)bank reconciliation 银行存款调节表 D^xg2D
B (56)bank statement 银行对账单 :]4s
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B (57)bankruptcy 破产 r:PYAb=g
B (58)basis of apportionment 分摊基础 62kA(F0e,
B (59)batch 批量 Pc`)D:/}R
B (60)batch costing 分批成本计算 2I3H?Lrx!m
B (61)beta factor B(市场)风险因素
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B (62)bill 账单 :L6%57
B (63)bill of exchange 汇票 vT MCZ+^g
B (64)bill of landing 提单 GPizR|}h
B (65)bill of materials 用料预计单 pI.~j]*:{
B (66)bill payable 应付票据 W0;QufV
B (67)bill receivable 应收票据 v-8{mK`9\
B (68)bin card 存货记录卡 S?zP;
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B (69)bonus 红利 5R)IL2~
B (70)book-keeping 薄记 c_,pd
B (71)Boston classification 波士顿分类 \Unawv~
B (72)breakeven chart 保本图 XZQ-Ig18
B (73)breakeven point 保本点 $2Awp@j
B (74)breaking-down time 复位时间 Bp5%&T k
B (75)budget 预算 Lp3pJE
B (76)budget center 预算中心 FRL;fF
B (77)budget cost allowance 预算成本折让 ^Y!$WP
B (78)budget manual 预算手册 Zx`/88!x[
B (79)budget period 预算期间 Vx:uqzw#
B (80)budgetary control 预算控制 dKP| TRd
B (81)budgeted capacity 预算生产能力 RameaFX8
B (82)burden 制造费用 EiP N44(
B (83)business center 经营中心 C^LxJG{L5
B (84)business entity 营业个体 4jlwu0
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B (85)business unit 经营单位 ,<C~DSAyZ
B (86)buy-out management 管理性购买产权 ?%%vQ?
B (87)by-product 副产品 SmRFxqtN
C (88)called-up share capital 催缴股本 oiM['iDK
C (89)capacity 生产能力 v9!]/]U^
C (90)capacity ratios 生产能力比率 ks69Z|D
C (91)capital 资本 d|`8\fq
C (92)capital assets pricing model资本资产计价模式 IF@vl
C (93)capital commitment 承诺资本 PN=5ICT
C (94)capital employed 已运用的资本 VD $PoP
C (95)capital expenditure 资本支出 [,;O$j}
C (96)capital expenditureauthorization 资本支出核准 Y9
Bk$$#\
C (97)capital expenditure control 资本支出控制 _RS
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C (98)capital expenditure proposal资本支出申请 \F\xZ.r
C (99)capital funding planning 资本基金筹集计划 [w-#
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C (100)capital gain 资本收益 >L8 &6aU
C (101)capital investment appraisal资本投资评估 z_#H
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C (102)capital maintenance 资本保全 :o87<)
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C (103)capital resource planning 资本资源计划 D51s)?
C (104)capital surplus 资本盈余
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C (105)capital turnover 资本周转率 6JeAXj1g+
C (106)card 记录卡 BlM(Q/z
C (107)cash 现金 a<]vHC7
C (108)cash account 现金账户 #)i+'L8
C (109)cash book 现金账薄 3[?;s}61
C (110)cash cow 金牛产品 }jP/XO1f
C (111)cash flow 现金流量 D(Q]ddUi'
C (112)cash discounted 现金贴现 Q
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C (113)cash flow budget 现金流量预算 b\kA
C (114)cash flow statement 现金流量表 pV!WZUfg
C (115)cash ledger 现金分类账 LF)wn-C}
C (116)cash limit 现金限额 ay`R jT
C (117)CCA 现时成本会计 5 /T#>l<
C (118)center 中心 uJ fXe
C (119)changeover time 变更时间 \IE
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C (120)chartered entity 特许经济个体 C[l5[DpH
C (121)cheque 支票 pB]*cd B?
C (122)cheque register 支票登记薄 l>hvWK[ ?I
C (123)coin analysis 零钱分类 U-$nwji
C (124)classification 分类 \/nSRAk
C (125)clock card 工时卡 Q.'2v%i
C (126)code 代码 s$lJJL
C (127)commitment accounting 承诺确认会计 )c 79&S
C (128)common cost 共同成本 16nU`TN
C (129)company limited byguarantee 有限担保责任公司 PsS.lhj0"
C (130)company limited shares 股份有限公司 ~BE=z:
C (131)competitive position 竞争能力状况 ,Ij/
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C (132)concept 概念 r gi4>
C (133)conglomerate 跨行业企业 *+00
C (134)consistency concept 一致性概念 W59 xe&l
C (135)consolidated accounts 合并报表 l<(jm{q?u
C (136)consolidation accounting 合并会计 rt?*eC1b+Z
C (137)consortium 财团 CL?=j| E
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C (138)contingency plan 应急计划 RMid}BRE
C (139)contingent liabilities 或有负债 b `}hw"f
C (140)continuous operation 连续生产
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C (141)contra 抵消 CHjm7
C (142)contract cost 合同成本 dQAF;L
C (143)contract costing 合同成本计算 y@AUSh;
C (144)contribution 贡献毛益 H;DjM;be
C (145)contribution centre 贡献中心 }I#_H
C (146)contribution chart 贡献图 EY
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 7<K=G2_:
C (148)contribution to salesration 贡献毛益对销售比率 H
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C (149)control 控制 \NKw,`/
C (150)control account 控制帐户 YM
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C (151)control limits 控制限度 ~E vGNnTL
C (152)controllability concept 可控制概念 sheCwhV
C (153)controllable cost 可控制成本 >66
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C (154)conversion cost 加工成本 C}pQFL{B5
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 =rkW325O
C (156)corporate appraisal 公司评估 F[)tg#}@G
C (157)corporate planning 公司计划 T&:~=
C (158)corporate social reporting 公司社会报告 rd=+[:7L
C (159)corporation 股份公司 ",Fvv
C (160)cost 成本 %ZDO0P !/
C (161)cost account 成本帐户 afu!.}4Ct
C (162)cost accounting 成本会计 5aXE^.`
C (163)cost accounting manual 成本手册 'e$8
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C (164)cost accounts calendar 成本报表的日历时间 YOA)paq+
C (165)cost adjustment 成本调整 fhC| =0XB
C (166)cost allocation 成本分配 tDMNpl
C (167)cost apportionment 成本分摊 lg{/5gQG
C (168)cost attribution 成本归属 zH#urF6<
C (169)cost audit 成本审计 w02C1oGfx
C (170)cost behaviour 成本性态 4AF.KX7
C (171)cost benefit analysis 成本效益分析 m9-=Y{&/
C (172)cost center 成本中心 UgZL<}
C (173)cost driver 成本动因