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注会《审计》英语常用词汇 #(}_2
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1.audit 审计 =81Xt1,
2.attestation 鉴证 C&K(({5O
3.credibility 可信赖程度 gRd1(S
4.audit of financial statements 财务报表审计 5suSR;8
5.agreed-upon procedures 执行商定程序 O#Ax P}
6.high levels of assurance 高水平保证 mp$II?hZ*
7.compilation 编制 [8g\pPQ
8.reliability 可靠性
rlh6\Fa
9.relevance 相关性 j:<T<8.o
10.professional skepticism 职业谨慎 ,3TD $2};.
11.objectivity 客观性 vP;tgW9Qk
12. professional competence 专业胜任能力 leqSS}KU+
13.Senior/CPA-in-charge 项目经理 $R}iL
14.audit engagement letter 业务约定书 H_$f
v_
15.recurring audit 连续审计 .3SjkC4I
16.the client 委托人 20xGj?M
17.change CPA 更换注册会计师 Xpz-@fqKdf
18.the existing CPA 现任注册会计师 o~N-x*
19.the successor CPA 后任注册会计师 \A"a>e
20.the preceding CPA前任注册会计师 BP><G^
21.issue the audit report 出具审计报告 _5 -"<
22.expert 专家 H0Xda.Y(
23.the board of directors 董事会 t-{OP?cE1
24.knowledge of the entity‘ s business 了解被审计单位情况 -PuVI5L<
25.assess material misstatement risks评估重大错报风险 =7Gi4X%
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 3JO:n6
27.a general knowledge of —— 初步了解―――的情况 z>#$#:Z4
28.a more knowledge of—— 进一步了解的情况 9_^V1+
29.the prior year‘s working papers 以前年度工作底稿 i;
uM!d}
30.minutes of meeting 会议纪要 ;{u#~d}
31.business risks 经营风险 w0OK.fj
32.appropriateness 适当性 ol>=tk 8}
33.accounting estimate 会计估计 fA,!
d J
34.management representations 管理层声明 4SO{cst
35.going concern assumption 持续经营假设 W|
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36.audit plan 审计计划 :7]R2JP
37.significant audit areas 重点审计领域 ,$*klod
38.error 错误 blS4AQ?b^
39.fraud舞弊 l1j
40.modified or additional procedures 修改或追加审计程序 eNKdub
41.misappropriation of assets 侵占资产 J)~=b_'<
42.transactions without substance 虚假交易 :njUaMFoMA
43.unusual pressures 异常压力 m=y)i]=1
44.the suspected noncompliance 涉嫌存在违法行为 ZACn_gd[5
45.materialiy 重要性 .j,&/y&
46.exceed the materiality level 超过重要性水平 gC:E38u
47.approach the materiality level 接近重要性水平 Q 7?4GxMj
48.an acceptably low level 可接受水平 +4Ra N`I
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 FiH!)6T
50.misstatements or omissions 错报或漏报 ,*#M%Pv1t
51.aggregate 总计 iTyApLV
52.subsequent events 期后事项 :
\cJvm
53.adjust the financial statements 调整财务报表 e6/} M3B
54.perform additional audit procedures 实施追加的审计程序 ;<Q_4
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55.audit risk 审计风险 nP
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56.detection risk 检查风险 ?q6eV~P
57.inappropriate audit opinion 不适当的审计意见 ?^0Z(<Arz
58.material misstatement 重大的错报 |8rJqtf +&
59.tolerable misstatement 可容忍错报 ,4UJ|D=J
60.the acceptable level of detection risk 可接受的检查风险 OuH]Y 70(
61.assessed level of material misstatement risk 重大错报风险的评估水平 n[7zK'%Dxg
62.simall business 小规模企业 l#:Q V:
63.accounting system 会计系统 3Pq)RD|hn
64.test of control 控制测试 *GMRu,u2
65.walk-through test 穿行测试 ZaV@}=Rd8
66.communication 沟通 3s
Nq3I
67.flow chart 流程图 c}cboe2
68.reperformance of internal control 重新执行 n(MEG'9}
69.audit evidence 审计证据 _E 8SX
v
70.substantive procedures 实质性程序 [J#(k`@
71.assertions 认定 yLX\pkAt4
72.esistence 存在 Fx\Re]~n
73.occurrence 发生 'LI)6;Yc
74.completeness 完整性 b
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75.rights and obligations 权利和义务 Cm>F5$l{
76.valuation and allocation 计价和分摊 Sy55w={
77.cutoff 截止 7]
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78.accuracy 准确性 `VbG%y&I
79.classification 分类 `z.#O\@o
80.inspection 检查 <k1gc,*
81.supervision of counting 监盘 W525:h52{
82.observation 观察 + u+fEg/A
83.confirmation 函证 VP&lWPA}\$
84.computation 计算 PGDlSB^O
85.analytical procedures 分析程序 Ab)7hCUW
86.vouch 核对 R(fR1
87.trace 追查 )*B.y|b#
88.audit sampling 审计抽样 u8QX2|
89.error 误差 C09@2M'
90.expected error 预期误差 &~EO
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91.population 总体 hGLBFe#3
92.sampling risk 抽样风险 !k^\`jMzw
93.non- sampling risk 非抽样风险 MaM7u:kD#
94.sampling unit 抽样单位 M9nYt~vHX
95.statistical sampling 统计抽样 '
u~use"
96.tolerable error 可容忍误差 (A_9;uL^_
97.the risk of under reliance 信赖不足风险 jC=_>\<|X*
98.the risk of over reliance 信赖过度风险 LvaF4Y2v
99.the risk of incorrect rejection 误拒风险 (H7q [UG|
100. the risk of incorrect acceptance 误受风险 Hl51R"8o
101.working trial balance 试算平衡表 M'sJ5;^5
102.index and cross-referencing 索引和交叉索引 191)JWfa
103.cash receipt 现金收入 ;pJ7k23(
104.cash disbursement 现金支出 KAGq\7
105.bank statement 银行对账单 O #"O.GX<
106.bank reconciliation 银行存款余额调节表 6IA
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107.balance sheet date 资产负债表日 "#%T*c{Tf0
108.net realizable value 可变现净值 {^F_b% a4z
109.storeroom 仓库 {fWZ n
110.sale invoice 销售发票 fsu'W]f
111.price list 价目表 xfilxd
112.positive confirmation request 积极式询证函 *hba>LZ
113.negative confirmation request 消极式询证函 q :gH`5N
114.purchase requisition 请购单 dJk.J9Z
115.receiving report 验收报告 /$E1!9J
116.gross margin 毛利 /@K?W=w4
117.manufacturing overhead 制造费用 q-H]Hxv
118.material requisition 领料单 vhKD_}}aP
119.inventory-taking 存货盘点 98l#+4+
120.bond certificate 债券 |
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121.stock certificate 股票 f-PDgs
122.audit report 审计报告 c`Tg xMu
123.entity 被审计单位 +-ue={'
124.addressee of the audit report 审计报告的收件人 |dvcDx
0|K
125.unqualified opinion 无保留意见 \|kU{d0
126.qualified opinion 保留意见 SRMy#j-
127.disclaimer of opinion 无法表示意见 `y4+OXZ^
128.adverse opinion 否定意见 Mw <1
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A (1)ABC 作业基础成本计算 7J)-WXk
A (2)absorbed overhead 已吸收制造费用 7J\I%r
A (3)absorption costing 吸收成本计算 kC)dia{$
A (4)account 账户,报表 ) E5ax~
A (5)accounting postulate 会计假设 }wn GO
r
A (6)accounting series release 会计公告文件 q^gd1K<N
A (7)accounting valuation 会计计价 f_}55?i0
A (8)account sale 承销清单 u
VB&DE
A (9)accountability concept 经营责任概念 g\2Y605DM
A (10)accountancy 会计职业 6d,"GT
A (11)accountant 会计师 18~j>fN
A (12)accounting 会计 xZ .:H&0G
A (13)agency cost 代理成本 P;h/)-q8
A (14)accounting bases 会计基础 *fl1
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A (15)accounting manual 会计手册 8<xJmcTEwO
A (16)accounting period 会计期间 9K)2OX;$w
A (17)accounting policies 会计方针 mIOx)`$
A (18)accounting rate of return 会计报酬率 I;=}@]9
A (19)accounting reference date 会计参照日 .S[5CO^
A (20)accounting reference period 会计参照期间 5
ES$qYN
A (21)accrual concept 应计概念 h)sc-e
A (22)accrual expenses 应计费用 rLp0VKPe
A (23)acid test ration 速动比率(酸性测试比率) ezFyd 'P
A (24)acquisition 购置 'EXp[*
A (25)acquisition accounting 收购会计 j5AW}
A (26)activity based accounting 作业基础成本计算 778a)ZOzb
A (27)adjusting events 调整事项
F<oJ
A (28)administrative expenses 行政管理费 *5
wb8[
A (29)advice note 发货通知 97Whn*
A (30)amortization 摊销 </7J:#
A (31)analytical review 分析性检查 /6g*WX2P1
A (32)annual equivalent cost 年度等量成本法 S-My6'ar
A (33)annual report and accounts 年度报告和报表 a93Aj
A (34)appraisal cost 检验成本 ="MG>4j3.F
A (35)appropriation account 盈余分配账户 I6\l6 o
A (36)articles of association 公司章程细则
233jT@Z
A (37)assets 资产 iX}EJD{f
A (38)assets cover 资产保障 lBl`R|Gt
A (39)asset value per share 每股资产价值 RxcX\:
A (40)associated company 联营公司 .F |yxj;I7
A (41)attainable standard 可达标准 tMC<\e
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A (42)attributable profit 可归属利润 C&r&&Pw
A (43)audit 审计 ~r+;i,,X
A (44)audit report 审计报告 A+>+XA'
A (45)auditing standards 审计准则 U",kAQY
A (46)authorized share capital 额定股本 1Z|q0-Dw0
A (47)available hours 可用小时 Iq(BH^K
A (48)avoidable costs 可避免成本 rqSeh/<iD
B (49)back-to-back loan 易币贷款 / F9BbG{
B (50)backflush accounting 倒退成本计算 g\GuH?|
B (51)bad debts 坏帐 Z+JPxe#7
B (52)bad debts ratio 坏帐比率 5Q
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B (53)bank charges 银行手续费 624l5}@:
B (54)bank overdraft 银行透支 rMUn ~
B (55)bank reconciliation 银行存款调节表 #Mrof9
B (56)bank statement 银行对账单 rdSkGb
B (57)bankruptcy 破产 "cj6i{x,~w
B (58)basis of apportionment 分摊基础 vT)FLhH6*
B (59)batch 批量 \\xoOA.
B (60)batch costing 分批成本计算 -6@#Nq_iWU
B (61)beta factor B(市场)风险因素 ?`lIsd
B (62)bill 账单 s&TPG0W
B (63)bill of exchange 汇票 m?0caLw<
B (64)bill of landing 提单 l*^c?lp)
B (65)bill of materials 用料预计单 =wtu
B (66)bill payable 应付票据 G*JasHFs
B (67)bill receivable 应收票据 PVLLuv
B (68)bin card 存货记录卡
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B (69)bonus 红利 ?t46TV'G
B (70)book-keeping 薄记 S8 .1%sw
B (71)Boston classification 波士顿分类 A63=$
B (72)breakeven chart 保本图 2Jm#3zFYz3
B (73)breakeven point 保本点 }}G`yfs}r
B (74)breaking-down time 复位时间 dv1Y2
[
B (75)budget 预算 lp+Uox
B (76)budget center 预算中心 !59u z4
B (77)budget cost allowance 预算成本折让 =*>ri
B (78)budget manual 预算手册 |ZC@l^a7
B (79)budget period 预算期间 K!g!tA$
B (80)budgetary control 预算控制 %=e^MN1
B (81)budgeted capacity 预算生产能力 6 b-'Hu i+
B (82)burden 制造费用 9(eTCe-~6
B (83)business center 经营中心 LYhjI
B (84)business entity 营业个体 |$
B (85)business unit 经营单位 Z}$wvd
B (86)buy-out management 管理性购买产权 @?e+;Sx
B (87)by-product 副产品 *QH~z2:[
C (88)called-up share capital 催缴股本 Cs9o_Z~
C (89)capacity 生产能力 \3q Z0
C (90)capacity ratios 生产能力比率 DXyRNE<G[C
C (91)capital 资本 &65I
6
C (92)capital assets pricing model资本资产计价模式 s`#g<_ {X
C (93)capital commitment 承诺资本 l_$le
C (94)capital employed 已运用的资本 W<Ri(g-
C (95)capital expenditure 资本支出 r?7tI0
C (96)capital expenditureauthorization 资本支出核准
|pgrR7G'
C (97)capital expenditure control 资本支出控制 l\tg.O~
C (98)capital expenditure proposal资本支出申请 w Dp5HZ>
C (99)capital funding planning 资本基金筹集计划 FIu|eW+<l
C (100)capital gain 资本收益
9q[d?1
C (101)capital investment appraisal资本投资评估 \uG^w(*)
C (102)capital maintenance 资本保全 "*8>` 6 E
C (103)capital resource planning 资本资源计划 N||a0&&
C (104)capital surplus 资本盈余 $&Lw 2 c0
C (105)capital turnover 资本周转率 JIatRc?g
C (106)card 记录卡 OjWg>v\v
C (107)cash 现金 uxx(WS
C (108)cash account 现金账户 z#HNJAQ#|
C (109)cash book 现金账薄 ,4mb05w;d
C (110)cash cow 金牛产品
bt'lT
C (111)cash flow 现金流量 bUU\bc
C (112)cash discounted 现金贴现 t9~Y
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C (113)cash flow budget 现金流量预算 M.qE$
C (114)cash flow statement 现金流量表 <g$b M;6%
C (115)cash ledger 现金分类账 GahIR9_2
C (116)cash limit 现金限额 N1fPutl$a
C (117)CCA 现时成本会计 p54e'Zb
C (118)center 中心 VV-%AS6;
C (119)changeover time 变更时间 \ v2-}jU(
C (120)chartered entity 特许经济个体 W#9A6ir>
C (121)cheque 支票 4
D)M_O
C (122)cheque register 支票登记薄 p}]K0F!
C (123)coin analysis 零钱分类 `D $ "K1u
C (124)classification 分类 }Jo}K)>!
C (125)clock card 工时卡 dnzZ\t>U
C (126)code 代码 P" aw--f(
C (127)commitment accounting 承诺确认会计 =xjtPmZ5X
C (128)common cost 共同成本 +!/pzoWpE
C (129)company limited byguarantee 有限担保责任公司 {VE1c'E"V?
C (130)company limited shares 股份有限公司 Owz>g4l
r
C (131)competitive position 竞争能力状况 Z6
fR2A~Q[
C (132)concept 概念 8}aSSL]
C (133)conglomerate 跨行业企业 @yNCWa~N
C (134)consistency concept 一致性概念 }6To(*
C (135)consolidated accounts 合并报表 \*mKctpz]6
C (136)consolidation accounting 合并会计 LS/ZZAN u
C (137)consortium 财团 V~7Oa2'#B
C (138)contingency plan 应急计划 L"L a|
C (139)contingent liabilities 或有负债 Um!LF"Z
C (140)continuous operation 连续生产 th|'t}bWV
C (141)contra 抵消 =zW`+++3
C (142)contract cost 合同成本 yRWZ/,9x
C (143)contract costing 合同成本计算 R-6km Tex>
C (144)contribution 贡献毛益 ~? n)/i("
C (145)contribution centre 贡献中心 04c`7[
C (146)contribution chart 贡献图 ZMEYF!jN
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 =>*9"k%m
C (148)contribution to salesration 贡献毛益对销售比率 .Fx-$Yqy
C (149)control 控制 Og1Hg
B3v
C (150)control account 控制帐户 .2
}5Dc,eR
C (151)control limits 控制限度 u}-)ywX
C (152)controllability concept 可控制概念 EouI S2e;a
C (153)controllable cost 可控制成本 fBLR
C (154)conversion cost 加工成本 YK V"bI
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 2Uy}#n|)r
C (156)corporate appraisal 公司评估 :0% $u>;O:
C (157)corporate planning 公司计划 uA%cie
C (158)corporate social reporting 公司社会报告 42Cc`a%U
C (159)corporation 股份公司 ,-V7~gM%}
C (160)cost 成本 j34lPo `
C (161)cost account 成本帐户 T^@P.zX
C (162)cost accounting 成本会计 ]#\/1!W
C (163)cost accounting manual 成本手册 S[y?>
C (164)cost accounts calendar 成本报表的日历时间 OSkBBo]~z
C (165)cost adjustment 成本调整
Mb+CtI_'
C (166)cost allocation 成本分配 =k2"1f~e
C (167)cost apportionment 成本分摊 x8Nij:K#
C (168)cost attribution 成本归属 w1)SuMFK_
C (169)cost audit 成本审计 ;m}o$`
C (170)cost behaviour 成本性态 L[Y|K%;~
C (171)cost benefit analysis 成本效益分析 `7Dj}vVu
C (172)cost center 成本中心 &!?qSi~V
C (173)cost driver 成本动因