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注会《审计》英语常用词汇 jFnq{Lt
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1.audit 审计 03[(dRK>=
2.attestation 鉴证 YWjw`,EA(
3.credibility 可信赖程度 d:Wh0 y}
4.audit of financial statements 财务报表审计 9aYCU/3
5.agreed-upon procedures 执行商定程序 :*#I1nb$
6.high levels of assurance 高水平保证
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7.compilation 编制 {dhG
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8.reliability 可靠性 ]uj6-0q){W
9.relevance 相关性 StA5h+[m
10.professional skepticism 职业谨慎 |h@'~c
11.objectivity 客观性 X5'foFE'
12. professional competence 专业胜任能力 U
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13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 Tw);`&Ulo
15.recurring audit 连续审计 C4]vq+
16.the client 委托人 QVm3(;&'
17.change CPA 更换注册会计师 j;)U5X
18.the existing CPA 现任注册会计师 #:e52=
19.the successor CPA 后任注册会计师 +.NopI3:
20.the preceding CPA前任注册会计师 n;y<!L7
21.issue the audit report 出具审计报告 SX$v&L<
22.expert 专家 S~/zBFo-
23.the board of directors 董事会 +m]$P,yMt
24.knowledge of the entity‘ s business 了解被审计单位情况 D~G24k6b3
25.assess material misstatement risks评估重大错报风险 k7W7S`H
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 G(EiDo&
27.a general knowledge of —— 初步了解―――的情况 FhHcS
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28.a more knowledge of—— 进一步了解的情况 0sL
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29.the prior year‘s working papers 以前年度工作底稿 u+~Ta
30.minutes of meeting 会议纪要 O-@*xwD
31.business risks 经营风险 f)~urGazS
32.appropriateness 适当性 t[XxLG*
33.accounting estimate 会计估计 {YT!vD9.
34.management representations 管理层声明 _p
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35.going concern assumption 持续经营假设 7kp$C?7K
36.audit plan 审计计划 XL1v&'HLV
37.significant audit areas 重点审计领域 Yw vXSA
38.error 错误 ;|5m;x/a
39.fraud舞弊 0j
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40.modified or additional procedures 修改或追加审计程序 VZ5EV'D8!
41.misappropriation of assets 侵占资产 @YHB>rNf(7
42.transactions without substance 虚假交易 c~K^ooS-
43.unusual pressures 异常压力 }PTYNidlR
44.the suspected noncompliance 涉嫌存在违法行为 qe8dpI;
45.materialiy 重要性 }E+#*R3auB
46.exceed the materiality level 超过重要性水平 ]g2Y/\)a
47.approach the materiality level 接近重要性水平 b7^VWX%
48.an acceptably low level 可接受水平 s+8
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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 prV:Kq ;O
50.misstatements or omissions 错报或漏报 nb9qVuAGU
51.aggregate 总计 =X'i^
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52.subsequent events 期后事项 G'{$$+U^K
53.adjust the financial statements 调整财务报表 ^F"Q~
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54.perform additional audit procedures 实施追加的审计程序 yZE"t[q#O
55.audit risk 审计风险 >gtKyn]
56.detection risk 检查风险 -^`]tF`M
57.inappropriate audit opinion 不适当的审计意见 KWq7M8mq
58.material misstatement 重大的错报 `L/kw Vl
59.tolerable misstatement 可容忍错报 t9685s
60.the acceptable level of detection risk 可接受的检查风险 ,A
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61.assessed level of material misstatement risk 重大错报风险的评估水平 L1
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62.simall business 小规模企业 \BOZhXfl'
63.accounting system 会计系统 P,^`|\#7
64.test of control 控制测试 &`[y] E'
65.walk-through test 穿行测试 O]o `!c
66.communication 沟通 dlsVE~_G
67.flow chart 流程图 s-!Bpr16o0
68.reperformance of internal control 重新执行 rV>/:FG
69.audit evidence 审计证据 6r4o47_t8#
70.substantive procedures 实质性程序 c
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71.assertions 认定 [4KW64%l
72.esistence 存在 g}
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73.occurrence 发生 +YVnA?r?
74.completeness 完整性 .{%~4$yu7
75.rights and obligations 权利和义务 X YO09#>&
76.valuation and allocation 计价和分摊 cLj@+?/
77.cutoff 截止 L
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78.accuracy 准确性 n8n(<
79.classification 分类 ~( 54-9&
80.inspection 检查 z;yb;),
81.supervision of counting 监盘 @5+ JXD
82.observation 观察 m{4e+&S|
83.confirmation 函证 ]V\qX+K
84.computation 计算 ~GZ!;An
85.analytical procedures 分析程序 l3dGe'
86.vouch 核对 *u^N_y
87.trace 追查 (;T$[ru`
88.audit sampling 审计抽样 qfE>N?/
89.error 误差 }JyWy_Y
90.expected error 预期误差 R{uq8NA- W
91.population 总体 4)./d2/E
92.sampling risk 抽样风险 SV*h9LL
93.non- sampling risk 非抽样风险 ij i<+oul
94.sampling unit 抽样单位 (ds-p[`[m
95.statistical sampling 统计抽样 lL_M=td8W
96.tolerable error 可容忍误差 T|
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97.the risk of under reliance 信赖不足风险 *vqlY[2Ax
98.the risk of over reliance 信赖过度风险 EkS7j>:
99.the risk of incorrect rejection 误拒风险 8q*MhH>6I
100. the risk of incorrect acceptance 误受风险 p
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101.working trial balance 试算平衡表 vX|ZPn#
102.index and cross-referencing 索引和交叉索引 1~/?W^ir
103.cash receipt 现金收入 `\LhEnIwu
104.cash disbursement 现金支出 =@$G3DM
105.bank statement 银行对账单 Rd7[e^HSN
106.bank reconciliation 银行存款余额调节表 h>V8YJ
107.balance sheet date 资产负债表日 Z
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108.net realizable value 可变现净值 6) {jHnk)
109.storeroom 仓库 V9qZa
110.sale invoice 销售发票 NfqJ>[}I+
111.price list 价目表 Qwl=/<p1
112.positive confirmation request 积极式询证函 Cj^:8 ?%
113.negative confirmation request 消极式询证函 3NRxf8
114.purchase requisition 请购单 )f(.{M
115.receiving report 验收报告 Pl(+&k`}
116.gross margin 毛利 s6Ox!)&
117.manufacturing overhead 制造费用 _q*4+x
118.material requisition 领料单 m:|jv|f
119.inventory-taking 存货盘点
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120.bond certificate 债券 S0?4}7`A
121.stock certificate 股票 dm;H0v+Y'
122.audit report 审计报告 ]l\'1-/
123.entity 被审计单位 ^3B)i=
124.addressee of the audit report 审计报告的收件人 *PQu9>1w
125.unqualified opinion 无保留意见 + <AD
126.qualified opinion 保留意见 2D|2/ >[
127.disclaimer of opinion 无法表示意见 |^&n\vXv
128.adverse opinion 否定意见 GQ<]Sd}[
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A (1)ABC 作业基础成本计算 ) wkh
A (2)absorbed overhead 已吸收制造费用 bH+x `]{A
A (3)absorption costing 吸收成本计算 $B6CLWB
A (4)account 账户,报表 <s/n8#i=H
A (5)accounting postulate 会计假设 P&PP X#%
A (6)accounting series release 会计公告文件 x;A"S
A (7)accounting valuation 会计计价 jSa9UD
A (8)account sale 承销清单 9$[I~I#z
A (9)accountability concept 经营责任概念 f+>l-6M+p
A (10)accountancy 会计职业 g%()8QxE1
A (11)accountant 会计师 q;co53.+P)
A (12)accounting 会计 =2&/Cn4
A (13)agency cost 代理成本 S |S
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A (14)accounting bases 会计基础 #sl_
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A (15)accounting manual 会计手册 @j
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A (16)accounting period 会计期间 [^wEKRt&
A (17)accounting policies 会计方针 3I!xa*u
A (18)accounting rate of return 会计报酬率 ,nn5LQ|l.j
A (19)accounting reference date 会计参照日 jIY
A (20)accounting reference period 会计参照期间 "-aak )7w
A (21)accrual concept 应计概念 yKE[,"
A (22)accrual expenses 应计费用 WT(inf[
A (23)acid test ration 速动比率(酸性测试比率) +B^(,qKMN
A (24)acquisition 购置 4dy2m!
A (25)acquisition accounting 收购会计 K:PzR,nn
A (26)activity based accounting 作业基础成本计算 08)X:@ w?
A (27)adjusting events 调整事项 #hinb[fQ
A (28)administrative expenses 行政管理费 J6x#
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A (29)advice note 发货通知 dre@V(\;hQ
A (30)amortization 摊销 =%u\x=u|
A (31)analytical review 分析性检查 8`bQ,E+2
A (32)annual equivalent cost 年度等量成本法 IT,d(UV_
A (33)annual report and accounts 年度报告和报表 I5RV:e5b
A (34)appraisal cost 检验成本 :1%z;
A (35)appropriation account 盈余分配账户 qk}(E#.>F\
A (36)articles of association 公司章程细则 kOfq6[JC
A (37)assets 资产 diXb8L7B;
A (38)assets cover 资产保障 [hy:BV6H+
A (39)asset value per share 每股资产价值 +<p?i]3CHe
A (40)associated company 联营公司 \BB(0Ah+t
A (41)attainable standard 可达标准 ,:yv T6)p
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A (42)attributable profit 可归属利润 |Ad1/>8i
A (43)audit 审计 YG2rJY+*
A (44)audit report 审计报告 7%rSo^t,L
A (45)auditing standards 审计准则 C+{du^c$
A (46)authorized share capital 额定股本 jO'+r'2B9
A (47)available hours 可用小时 iUuG}rqj
A (48)avoidable costs 可避免成本 )9_jr(s
B (49)back-to-back loan 易币贷款 p#vZYwe=L
B (50)backflush accounting 倒退成本计算 ">b~k;M?
B (51)bad debts 坏帐 XD\RD
B (52)bad debts ratio 坏帐比率 a
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B (53)bank charges 银行手续费 L||_Jsu
B (54)bank overdraft 银行透支 o`^GUY}
B (55)bank reconciliation 银行存款调节表 eF5?4??
B (56)bank statement 银行对账单 nnBgTtsC]
B (57)bankruptcy 破产 }gw
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B (58)basis of apportionment 分摊基础 BKoc;20;
B (59)batch 批量 2u9^ )6/
B (60)batch costing 分批成本计算 <:#O*Y{
B (61)beta factor B(市场)风险因素 Qxds]5WB/
B (62)bill 账单 aQax85
B (63)bill of exchange 汇票 X1* 6qd+E
B (64)bill of landing 提单 6bL+q`3>
B (65)bill of materials 用料预计单 J"w!Q\_
B (66)bill payable 应付票据 N*t91 X
B (67)bill receivable 应收票据 muLt/.EZ
B (68)bin card 存货记录卡 .y7&!a35
B (69)bonus 红利 XQEGMaZ
B (70)book-keeping 薄记 j7;v'eA`;7
B (71)Boston classification 波士顿分类 MFHPh8P
B (72)breakeven chart 保本图 YxMOr\B
B (73)breakeven point 保本点 mT57NP
B (74)breaking-down time 复位时间 OHnHSb'?\
B (75)budget 预算 \jn[kQ+pJ
B (76)budget center 预算中心 !Ju?REH
B (77)budget cost allowance 预算成本折让 '8~cf
B (78)budget manual 预算手册 G~ZDXQ>5CP
B (79)budget period 预算期间 ]2n&DJu
B (80)budgetary control 预算控制 W(*:8}m,p
B (81)budgeted capacity 预算生产能力 9GnNL I{
B (82)burden 制造费用 l*[ .
B (83)business center 经营中心 :" ZH
B (84)business entity 营业个体 ]d"4G7mu`l
B (85)business unit 经营单位 oRM EC7!A0
B (86)buy-out management 管理性购买产权 I`h9P2~
B (87)by-product 副产品 m{={a5GD
C (88)called-up share capital 催缴股本 sr\l z}JW
C (89)capacity 生产能力 `n8) o %E9
C (90)capacity ratios 生产能力比率 R7us9qM4e
C (91)capital 资本 Cna@3)_
C (92)capital assets pricing model资本资产计价模式 7BCCQsz
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C (93)capital commitment 承诺资本 qE6:`f
C (94)capital employed 已运用的资本 8VvoPlo
C (95)capital expenditure 资本支出 y(|6`
C (96)capital expenditureauthorization 资本支出核准 b?-%Uzp<
C (97)capital expenditure control 资本支出控制 oS)0,p
C (98)capital expenditure proposal资本支出申请 Egt;Bj#%
C (99)capital funding planning 资本基金筹集计划 cL*D_)?8
C (100)capital gain 资本收益 uR"srn;^
C (101)capital investment appraisal资本投资评估 `>RJ*_aKEI
C (102)capital maintenance 资本保全 .<v0y"amJ
C (103)capital resource planning 资本资源计划 Ygn"7
C (104)capital surplus 资本盈余 p}.P^`~j
C (105)capital turnover 资本周转率 LBtVK, ?
C (106)card 记录卡 &0TOJ:RP
C (107)cash 现金 );$Uf!v4
C (108)cash account 现金账户 oaI7j=Gp
C (109)cash book 现金账薄 _1*EMq6
C (110)cash cow 金牛产品 @Z!leyam
C (111)cash flow 现金流量 E66e4?"
C (112)cash discounted 现金贴现 a
PB %6c=
C (113)cash flow budget 现金流量预算 9>psQ0IRvr
C (114)cash flow statement 现金流量表 7dX1.}M<(
C (115)cash ledger 现金分类账 f(DGC2R
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C (116)cash limit 现金限额 v%> ?~`Y
C (117)CCA 现时成本会计 cWgiFv
C (118)center 中心 U;Hu:q*
C (119)changeover time 变更时间 4UoUuKzt
C (120)chartered entity 特许经济个体 r6]r+!63"
C (121)cheque 支票 mKZ?H$E%%
C (122)cheque register 支票登记薄 n4)G g~PE
C (123)coin analysis 零钱分类 yuswWc'
C (124)classification 分类 GZQ)TzR
C (125)clock card 工时卡 |LKhT4rE
C (126)code 代码 Z!6\KV]
C (127)commitment accounting 承诺确认会计 %'`Dd
C (128)common cost 共同成本 po"M$4`9
C (129)company limited byguarantee 有限担保责任公司 pw:<a2.
C (130)company limited shares 股份有限公司 5@j?7%_8
C (131)competitive position 竞争能力状况 N!;Y;<Ro_
C (132)concept 概念 =b,$jCv<,5
C (133)conglomerate 跨行业企业 FqsG#6|x
C (134)consistency concept 一致性概念 .x6*9z#q
C (135)consolidated accounts 合并报表 ZcX%:ebKS
C (136)consolidation accounting 合并会计 AO;+XP=
C (137)consortium 财团 u4$d#0sA
C (138)contingency plan 应急计划 O<f_-n@G|
C (139)contingent liabilities 或有负债
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C (140)continuous operation 连续生产 gq[}/E0e
C (141)contra 抵消 )QaJYC^+
C (142)contract cost 合同成本 P%pB]d.qpi
C (143)contract costing 合同成本计算 'm}~
C (144)contribution 贡献毛益 ]*juF[r(
C (145)contribution centre 贡献中心 o&*1Mx<+
C (146)contribution chart 贡献图 A`#v-
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 yhQo1e>
C (148)contribution to salesration 贡献毛益对销售比率 wias
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C (149)control 控制 Q(AOKp,F
C (150)control account 控制帐户
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C (151)control limits 控制限度 RNoS7[&
C (152)controllability concept 可控制概念 AyNl,Xyc4
C (153)controllable cost 可控制成本 h'UWf"d
C (154)conversion cost 加工成本 3`#sXt9C
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 !i_5XcH
C (156)corporate appraisal 公司评估 g_>)Q
C (157)corporate planning 公司计划 peGXU/5.I
C (158)corporate social reporting 公司社会报告 fLc<}DF
C (159)corporation 股份公司 D8`,PXtV
C (160)cost 成本 VbBZ\`b
C (161)cost account 成本帐户 L)Un9&4L
C (162)cost accounting 成本会计 (U!WD`Ym
C (163)cost accounting manual 成本手册 L4.yrA-]C%
C (164)cost accounts calendar 成本报表的日历时间
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C (165)cost adjustment 成本调整 5[I> l
C (166)cost allocation 成本分配 t]eB3)FX
C (167)cost apportionment 成本分摊 a<!g*UVL0M
C (168)cost attribution 成本归属 sF_.9G)S0
C (169)cost audit 成本审计 ,PRM(n -
C (170)cost behaviour 成本性态 /J{P8=x}_:
C (171)cost benefit analysis 成本效益分析 1P8$z:|~
C (172)cost center 成本中心 o1zc`Ibd
C (173)cost driver 成本动因