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注会《审计》英语常用词汇 vw]nqS~N
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1.audit 审计 Zz-;jkX)
2.attestation 鉴证 =QfKDA
3.credibility 可信赖程度 de6dLT>m
4.audit of financial statements 财务报表审计 {t:N
D
5.agreed-upon procedures 执行商定程序 #[W[|m
6.high levels of assurance 高水平保证 0q>lW &J
7.compilation 编制 48Lmy<}*
8.reliability 可靠性 @,&m`qzd+
9.relevance 相关性 DxgT]F%
10.professional skepticism 职业谨慎 gL"}5 3A
11.objectivity 客观性 ehusI-q
12. professional competence 专业胜任能力 f5% &
13.Senior/CPA-in-charge 项目经理 0_
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14.audit engagement letter 业务约定书 a~7osRmp0
15.recurring audit 连续审计 fti|3c
16.the client 委托人 xUpb1R
17.change CPA 更换注册会计师 bW^QH-t
18.the existing CPA 现任注册会计师 zjS:;!8em
19.the successor CPA 后任注册会计师 RM1uYFs<
20.the preceding CPA前任注册会计师 grdyiBSV
n
21.issue the audit report 出具审计报告 J\ +gd%
22.expert 专家 x2sOEkcQ
23.the board of directors 董事会 j2 ^T:q[
24.knowledge of the entity‘ s business 了解被审计单位情况 p.] .M"A
25.assess material misstatement risks评估重大错报风险 bMZn7c
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 2P_^@g
27.a general knowledge of —— 初步了解―――的情况 Z{4a
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28.a more knowledge of—— 进一步了解的情况 n E0~Y2
29.the prior year‘s working papers 以前年度工作底稿 Mgs|*u-5
30.minutes of meeting 会议纪要 (I
ds<n"
31.business risks 经营风险 1GE%5
32.appropriateness 适当性 W+
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33.accounting estimate 会计估计 #(+HSZm
34.management representations 管理层声明 w
a<C*o
35.going concern assumption 持续经营假设 \y`3Lh Y
36.audit plan 审计计划 RhNaYO
37.significant audit areas 重点审计领域 wV&f|JO0+
38.error 错误 <1+6O[>{
39.fraud舞弊 >MWpYp
40.modified or additional procedures 修改或追加审计程序 !K3cf]2UD
41.misappropriation of assets 侵占资产 ~!-8l&C
42.transactions without substance 虚假交易 w1#jVcUQ
43.unusual pressures 异常压力 E9B*K2l^{
44.the suspected noncompliance 涉嫌存在违法行为 `ab\i`g9
45.materialiy 重要性 E
D^rWE_
46.exceed the materiality level 超过重要性水平 AJ
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47.approach the materiality level 接近重要性水平 *t M7>
48.an acceptably low level 可接受水平 E:4P1,%01+
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 0 ;_wAk
50.misstatements or omissions 错报或漏报 L sDzV)
51.aggregate 总计 ,PMb9O\B
52.subsequent events 期后事项 MupW=3.38
53.adjust the financial statements 调整财务报表 QiE<[QP{g
54.perform additional audit procedures 实施追加的审计程序 o+_/)c
55.audit risk 审计风险 V"by9p|V`
56.detection risk 检查风险 E'^]zW=9
57.inappropriate audit opinion 不适当的审计意见 :n4:@L<%H
58.material misstatement 重大的错报 h @,e`Z
59.tolerable misstatement 可容忍错报 zt[
4_;2Y
60.the acceptable level of detection risk 可接受的检查风险 XBQ<
61.assessed level of material misstatement risk 重大错报风险的评估水平 e9`uD|KAS|
62.simall business 小规模企业 yEUNkZ5^
63.accounting system 会计系统 uz#PBV8Q
64.test of control 控制测试 hHc^ZA
65.walk-through test 穿行测试 8yWu{'G
66.communication 沟通 {pe7]P?
67.flow chart 流程图 uH&,%k9GVK
68.reperformance of internal control 重新执行 ,B~lwF
9
69.audit evidence 审计证据 ,M@m4bx
70.substantive procedures 实质性程序 |pH*
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71.assertions 认定 {y&\?'L'
72.esistence 存在 N+s?ZE*
73.occurrence 发生 B221}t
74.completeness 完整性 XiRT|%j
75.rights and obligations 权利和义务 CaYos;Pl
76.valuation and allocation 计价和分摊
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77.cutoff 截止 rO(TG
78.accuracy 准确性 Z;fm;X%4
79.classification 分类 B)"#/@!bHH
80.inspection 检查 RO%tuU,-
81.supervision of counting 监盘 up&N CX
82.observation 观察 -4vHK!l
83.confirmation 函证
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84.computation 计算 6MQs \ J6.
85.analytical procedures 分析程序 3
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86.vouch 核对 b=K6IX;
87.trace 追查 D/S>w(=
88.audit sampling 审计抽样
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89.error 误差 [+%d3+27
90.expected error 预期误差 m@G<ZCMZ
91.population 总体 )l#%.Z9
92.sampling risk 抽样风险 (ET ;LH3
93.non- sampling risk 非抽样风险 +~w?Xw,
94.sampling unit 抽样单位 s%N`
95.statistical sampling 统计抽样 {=bg5I0|a
96.tolerable error 可容忍误差 Q{AZ'XV
97.the risk of under reliance 信赖不足风险 Y]~ HAv '
98.the risk of over reliance 信赖过度风险 "Ju/[#VCJ
99.the risk of incorrect rejection 误拒风险 s;B
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100. the risk of incorrect acceptance 误受风险 <JL\?)}
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101.working trial balance 试算平衡表 `26V`%bPkr
102.index and cross-referencing 索引和交叉索引 &G-#*OG
103.cash receipt 现金收入 lh,ylh
104.cash disbursement 现金支出 ka5#<J7<p
105.bank statement 银行对账单 5)d,G
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106.bank reconciliation 银行存款余额调节表 1V|< A
107.balance sheet date 资产负债表日 Rwc[:6;fn
108.net realizable value 可变现净值 s[G|q5n
109.storeroom 仓库 ),cQUB
110.sale invoice 销售发票 dGbU{#"3s
111.price list 价目表 k9}Q7) @
112.positive confirmation request 积极式询证函 SY%A"bC
113.negative confirmation request 消极式询证函 xSpMyXrQ
114.purchase requisition 请购单 I.^X
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115.receiving report 验收报告 k4qLB1&,
116.gross margin 毛利 k^H0b\hYY
117.manufacturing overhead 制造费用 jlu`lG*e&
118.material requisition 领料单 f >mhFy
119.inventory-taking 存货盘点 (KT38RhA
120.bond certificate 债券 5^/,aI
121.stock certificate 股票 `zdH1 p^w
122.audit report 审计报告 7?6xPKQ)H
123.entity 被审计单位 %`xV'2H
124.addressee of the audit report 审计报告的收件人 /=8O&1=D
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 {0is wq'J
127.disclaimer of opinion 无法表示意见 { 1+Cw?1d
128.adverse opinion 否定意见 q';&SR#"`K
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A (1)ABC 作业基础成本计算 <8u>_o6
A (2)absorbed overhead 已吸收制造费用 UWQtvQ
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A (3)absorption costing 吸收成本计算 K :1g"
A (4)account 账户,报表 W|)GV0YM
A (5)accounting postulate 会计假设 @GN(]t&3
A (6)accounting series release 会计公告文件 <Z{vC
A (7)accounting valuation 会计计价 QCeMKjCmY
A (8)account sale 承销清单 fNmE,~
A (9)accountability concept 经营责任概念 R
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A (10)accountancy 会计职业 jCU=+b=
A (11)accountant 会计师 x&at^Fp
A (12)accounting 会计 /8f>':zUb
A (13)agency cost 代理成本 8';m)Jc
A (14)accounting bases 会计基础 iaY5JEV:CA
A (15)accounting manual 会计手册 60xa?8<cg
A (16)accounting period 会计期间 'S =sj}X
A (17)accounting policies 会计方针 r
eGm>
A (18)accounting rate of return 会计报酬率 6ayy[5tW
A (19)accounting reference date 会计参照日 T!MZ+Ph`F
A (20)accounting reference period 会计参照期间 %dEB /[
A (21)accrual concept 应计概念 ~j=xi P
A (22)accrual expenses 应计费用 ARP KzF`Wq
A (23)acid test ration 速动比率(酸性测试比率) /+>)"D6'
A (24)acquisition 购置 \
I?w)CE@R
A (25)acquisition accounting 收购会计 ^;.T}c%N
A (26)activity based accounting 作业基础成本计算 DW#Bfo
A (27)adjusting events 调整事项 e"]"F{Q
A (28)administrative expenses 行政管理费 ~|h lE z
A (29)advice note 发货通知 538fK9[
A (30)amortization 摊销 *D2Nm9sl
A (31)analytical review 分析性检查 <>%,}j
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A (32)annual equivalent cost 年度等量成本法 vkJ)FEar
A (33)annual report and accounts 年度报告和报表 *P`v^&
A (34)appraisal cost 检验成本 ~e{H#*f&1/
A (35)appropriation account 盈余分配账户 $H'8
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A (36)articles of association 公司章程细则 Re>AsnA[
A (37)assets 资产 2+z1h^)W
A (38)assets cover 资产保障 tE@FvZC'=
A (39)asset value per share 每股资产价值 cv2]*
A (40)associated company 联营公司 n=q=zn;
A (41)attainable standard 可达标准 ~8TF*3[}[
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A (42)attributable profit 可归属利润 .;9jdGBf
A (43)audit 审计 S.{fDcM
A (44)audit report 审计报告 ndw7v
A (45)auditing standards 审计准则 ]bm
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A (46)authorized share capital 额定股本 |XRImeF'd
A (47)available hours 可用小时 >
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A (48)avoidable costs 可避免成本 #b'N}2'p#V
B (49)back-to-back loan 易币贷款 +td<{4oq8
B (50)backflush accounting 倒退成本计算 G8eD7%{b:)
B (51)bad debts 坏帐 -ey)J
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B (52)bad debts ratio 坏帐比率 >L gVj$Z
B (53)bank charges 银行手续费 Ry&q1j
B (54)bank overdraft 银行透支 % #u.J
B (55)bank reconciliation 银行存款调节表 3V?817&6z
B (56)bank statement 银行对账单 K/^
+eoW(
B (57)bankruptcy 破产 <?YA,"~
B (58)basis of apportionment 分摊基础 %]!adro~
B (59)batch 批量 Ql8bt77eI-
B (60)batch costing 分批成本计算 ~O{W;Cyh
B (61)beta factor B(市场)风险因素 WWNu:,
B (62)bill 账单 LEZ&W;bCo
B (63)bill of exchange 汇票 /;Yy@oc
B (64)bill of landing 提单 vg)Z]F=t(
B (65)bill of materials 用料预计单 y%S})9
B (66)bill payable 应付票据 ; DDe.f"
B (67)bill receivable 应收票据 X P;Bhz3j
B (68)bin card 存货记录卡 C`QzT{6!
B (69)bonus 红利 /_)l|<k+V
B (70)book-keeping 薄记 "k:=Y7Dx
B (71)Boston classification 波士顿分类 9cG<hX9`F
B (72)breakeven chart 保本图 ^
q
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B (73)breakeven point 保本点 s5&=Bsv
B (74)breaking-down time 复位时间 8O7Yv<
B (75)budget 预算 Ja|{1&J.
B (76)budget center 预算中心 /1d<P! H
B (77)budget cost allowance 预算成本折让 8.QSqW7t
B (78)budget manual 预算手册 xzm@
v(
B (79)budget period 预算期间 G>w+#{(
B (80)budgetary control 预算控制 Z(e^ iH
B (81)budgeted capacity 预算生产能力 M&KyA
B (82)burden 制造费用 c7K!cfO:{N
B (83)business center 经营中心 e)@3m.
B (84)business entity 营业个体 )K;]y-Us[
B (85)business unit 经营单位 D//=m=
B (86)buy-out management 管理性购买产权 FOH@OY
B (87)by-product 副产品 Dz;HAyPj
C (88)called-up share capital 催缴股本 .Q* 'r&n
C (89)capacity 生产能力 M:n 6BC>t"
C (90)capacity ratios 生产能力比率 Zgamd1DJ[l
C (91)capital 资本 c?E{fD"Fc3
C (92)capital assets pricing model资本资产计价模式 Nmp
nJu|8
C (93)capital commitment 承诺资本 0 )}$^TV
C (94)capital employed 已运用的资本 z wk.bf>m
C (95)capital expenditure 资本支出 y9 L14
C (96)capital expenditureauthorization 资本支出核准 IRW^ok.'b!
C (97)capital expenditure control 资本支出控制 n?xTkkr0
C (98)capital expenditure proposal资本支出申请 n lGHT
C (99)capital funding planning 资本基金筹集计划 eGL<vX
C (100)capital gain 资本收益
c5% 6Y2W0
C (101)capital investment appraisal资本投资评估 7K;!iX<d
C (102)capital maintenance 资本保全 +v7) 1y
C (103)capital resource planning 资本资源计划 Kz?#C
C (104)capital surplus 资本盈余 $IX\O
C (105)capital turnover 资本周转率 ldqLM
C (106)card 记录卡 n V&cC
C (107)cash 现金 t;NV $!!
C (108)cash account 现金账户 '
cIEc1y
C (109)cash book 现金账薄 $B (kZ
C (110)cash cow 金牛产品 F<|t\KOW
C (111)cash flow 现金流量 n3KI+I%nQ
C (112)cash discounted 现金贴现 #7G*GbKY
C (113)cash flow budget 现金流量预算 ,$lemH1d
C (114)cash flow statement 现金流量表 Um`!%
C (115)cash ledger 现金分类账 %, P>%'0
C (116)cash limit 现金限额 `3 cCH
C (117)CCA 现时成本会计 pUYM}&dX
C (118)center 中心 eiVC"0-c}
C (119)changeover time 变更时间 pG3k
C (120)chartered entity 特许经济个体 |nUl\WRd\
C (121)cheque 支票 u<xo/=Z
C (122)cheque register 支票登记薄 Na{Y}0=^y
C (123)coin analysis 零钱分类 V3Z]DA
C (124)classification 分类 hz:pbes
C (125)clock card 工时卡 YJeyIYCs<
C (126)code 代码 fyknP)21I
C (127)commitment accounting 承诺确认会计 6gL-OJNo
C (128)common cost 共同成本 ~f\G68c
C (129)company limited byguarantee 有限担保责任公司 Z4b||
C (130)company limited shares 股份有限公司 zeb=8Dg
:
C (131)competitive position 竞争能力状况 c9"r6j2m5
C (132)concept 概念 #W>QY Tp
C (133)conglomerate 跨行业企业 V)ig)(CT
C (134)consistency concept 一致性概念 VqSc;w
C (135)consolidated accounts 合并报表 X{xBYZv4
C (136)consolidation accounting 合并会计 W/$Zvl
C (137)consortium 财团 \3f&7wU
C (138)contingency plan 应急计划 "R>FqX6FB
C (139)contingent liabilities 或有负债 4GdX/6C.
C (140)continuous operation 连续生产 ')Y'c
C (141)contra 抵消 2_^aw[-
C (142)contract cost 合同成本 (t+;O;
C (143)contract costing 合同成本计算 %EbPI)yY3
C (144)contribution 贡献毛益 ED>prE0
C (145)contribution centre 贡献中心 !9Z r;K~\
C (146)contribution chart 贡献图 l
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 @gC=$A#
C (148)contribution to salesration 贡献毛益对销售比率 \JEXX4%
C (149)control 控制 }@ Z56
C (150)control account 控制帐户 RGKYW>$0RR
C (151)control limits 控制限度 t]jFo
C (152)controllability concept 可控制概念 f5AjJYq1
C (153)controllable cost 可控制成本 *a
;@*
C (154)conversion cost 加工成本 c/N@zum,{
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Mips.Bx
C (156)corporate appraisal 公司评估 )L{ghy
C (157)corporate planning 公司计划 q;g>t5]a
C (158)corporate social reporting 公司社会报告 y;wx?1)
C (159)corporation 股份公司 C?v[Z]t
C (160)cost 成本 MTg:dR_
C (161)cost account 成本帐户 9vUO*D
C (162)cost accounting 成本会计 'm1N/)F
C (163)cost accounting manual 成本手册 I-y#Ks1p+
C (164)cost accounts calendar 成本报表的日历时间 O/AaYA&
C (165)cost adjustment 成本调整 >(uZtYM\j
C (166)cost allocation 成本分配 L37 Y+C//
C (167)cost apportionment 成本分摊 0.T4{JS#
C (168)cost attribution 成本归属 dI&!e#Y
C (169)cost audit 成本审计 IG)s^bP
C (170)cost behaviour 成本性态 0"2=n.##
C (171)cost benefit analysis 成本效益分析 'o|30LzYgQ
C (172)cost center 成本中心 ];'v8)Y
C (173)cost driver 成本动因