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注会《审计》英语常用词汇 8 tygs
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1.audit 审计 P\4tK<P|
2.attestation 鉴证 5ek%d
3.credibility 可信赖程度 3DAGW"F
4.audit of financial statements 财务报表审计 R.H\b!
5.agreed-upon procedures 执行商定程序 IZ0$=aB7
6.high levels of assurance 高水平保证 qW~R-g]
7.compilation 编制 AaYrVf 9!
8.reliability 可靠性 4)HWPX
9.relevance 相关性 {[5L96RH%
10.professional skepticism 职业谨慎 )H9*NB8%
11.objectivity 客观性 M`P]cX)x
12. professional competence 专业胜任能力 r!$NZ2I
13.Senior/CPA-in-charge 项目经理 tOg
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14.audit engagement letter 业务约定书 G;HlII9x[
15.recurring audit 连续审计 \678Nx
16.the client 委托人 5o| !f
17.change CPA 更换注册会计师 )L<?g!j~
18.the existing CPA 现任注册会计师 C^" Hj
19.the successor CPA 后任注册会计师 U
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20.the preceding CPA前任注册会计师 };m7FO
21.issue the audit report 出具审计报告 pOVghllO
22.expert 专家 '}+X,Usm
23.the board of directors 董事会 "YzTMKu
24.knowledge of the entity‘ s business 了解被审计单位情况 ]Ec[")"kT
25.assess material misstatement risks评估重大错报风险 StZRc\k
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 KTK6#[8A
27.a general knowledge of —— 初步了解―――的情况 boF4d'g"
28.a more knowledge of—— 进一步了解的情况 [Ht."VxR
29.the prior year‘s working papers 以前年度工作底稿 2v9s@k/k)6
30.minutes of meeting 会议纪要 vvsNWA
31.business risks 经营风险 \+Rwm:lI
32.appropriateness 适当性 Sd\IGy{a
33.accounting estimate 会计估计 \8*,&ak%
34.management representations 管理层声明 /GuSIZg"_
35.going concern assumption 持续经营假设 an=+6lIl
36.audit plan 审计计划 `H2F0{\og
37.significant audit areas 重点审计领域 d0A\#H_&
38.error 错误 ]EM)_ :tRf
39.fraud舞弊 K"k"ml<4E
40.modified or additional procedures 修改或追加审计程序 ,-7/]h,l
41.misappropriation of assets 侵占资产 /s8%02S
42.transactions without substance 虚假交易 B!r48<p
43.unusual pressures 异常压力 0"kE^=
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 K_&c5(-(_
46.exceed the materiality level 超过重要性水平 ^?6
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47.approach the materiality level 接近重要性水平 g;-+7ViIr
48.an acceptably low level 可接受水平 EK8E
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 \Qi#'c$5+a
50.misstatements or omissions 错报或漏报 |.8d,!5w}
51.aggregate 总计 7zg)h
52.subsequent events 期后事项 ?BDlB0jxzi
53.adjust the financial statements 调整财务报表 7/&C;"
54.perform additional audit procedures 实施追加的审计程序 *H%0Gsk
55.audit risk 审计风险 w(V?N' [
56.detection risk 检查风险 Pv7f
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57.inappropriate audit opinion 不适当的审计意见 r%TLv
58.material misstatement 重大的错报 :^H9W^2
59.tolerable misstatement 可容忍错报 (pE\nuA\
60.the acceptable level of detection risk 可接受的检查风险 8sR
61.assessed level of material misstatement risk 重大错报风险的评估水平 yul<n>X|
62.simall business 小规模企业 {(M&-~Yh
63.accounting system 会计系统 -Ap2NpZ"t
64.test of control 控制测试 vNC$f(cQ
65.walk-through test 穿行测试 hB
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66.communication 沟通 . QQ?w
67.flow chart 流程图 m6_~`)R8
68.reperformance of internal control 重新执行 Som.
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69.audit evidence 审计证据 W(&Go'9e"
70.substantive procedures 实质性程序 >}<29Ii
71.assertions 认定 >J^7}J
72.esistence 存在 _'!N q
73.occurrence 发生 ~{7zm"jN
74.completeness 完整性 DMAf^.,S
75.rights and obligations 权利和义务 U^[cYTG
76.valuation and allocation 计价和分摊
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77.cutoff 截止 `W"a!,s2
78.accuracy 准确性 BaWQ<T8p8
79.classification 分类 vs\'1^*D
80.inspection 检查 #MhNdH#
81.supervision of counting 监盘 er["NSo
82.observation 观察 }[>RxHd
83.confirmation 函证 J ?ztn
84.computation 计算 ;g:
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85.analytical procedures 分析程序 +,&m7L
86.vouch 核对 )|U_Z"0H^
87.trace 追查 9tzoris[~
88.audit sampling 审计抽样 pBSq%Hy:
89.error 误差 MekT?KPQ{L
90.expected error 预期误差 CN\|_y
91.population 总体 RNv{n
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92.sampling risk 抽样风险 bGZhUEq
93.non- sampling risk 非抽样风险 DO7-=74=
94.sampling unit 抽样单位 D'7A2 f
95.statistical sampling 统计抽样 mJ0}DJiX$
96.tolerable error 可容忍误差 {E3xI2
97.the risk of under reliance 信赖不足风险 J 6(~>g
98.the risk of over reliance 信赖过度风险 1.Haf
99.the risk of incorrect rejection 误拒风险 Q3'fz 9v
100. the risk of incorrect acceptance 误受风险 =oo[ Eyr
101.working trial balance 试算平衡表 l;XU#6{
102.index and cross-referencing 索引和交叉索引 i{TIm}_\
103.cash receipt 现金收入 |
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104.cash disbursement 现金支出
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105.bank statement 银行对账单 [NHg&R H
106.bank reconciliation 银行存款余额调节表 u
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107.balance sheet date 资产负债表日 p+orBw3
108.net realizable value 可变现净值 0n4g$JK7
109.storeroom 仓库 EX[B/YH
110.sale invoice 销售发票 a$ C2}
111.price list 价目表 Ef2Yl
112.positive confirmation request 积极式询证函 69t7=r
113.negative confirmation request 消极式询证函 If~95fy~c
114.purchase requisition 请购单 ;M}itM
115.receiving report 验收报告 lbQ6
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116.gross margin 毛利 _^_5K(Uq
117.manufacturing overhead 制造费用 *-?Wcz
118.material requisition 领料单 <_"B}c/2$
119.inventory-taking 存货盘点 %9t{Z1$
120.bond certificate 债券
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121.stock certificate 股票 {
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122.audit report 审计报告 Y
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123.entity 被审计单位 dX_!0E[c
124.addressee of the audit report 审计报告的收件人 Ee{ `Y0
125.unqualified opinion 无保留意见 TG1P=g5h
126.qualified opinion 保留意见 JT4wb]kdV
127.disclaimer of opinion 无法表示意见 t";{1.
128.adverse opinion 否定意见 5,S,\O9>X
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A (1)ABC 作业基础成本计算 inYM+o!U
b
A (2)absorbed overhead 已吸收制造费用 2Oyy`k
A (3)absorption costing 吸收成本计算 *3;UAfHv
A (4)account 账户,报表 i*X{^A73"
A (5)accounting postulate 会计假设 /r276Q
A (6)accounting series release 会计公告文件 `q%U{IR
A (7)accounting valuation 会计计价 /$;,F't#2M
A (8)account sale 承销清单 vwVVBG;t
A (9)accountability concept 经营责任概念 y>$1UwQ
A (10)accountancy 会计职业 kB8
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A (11)accountant 会计师 q7|:^#{av
A (12)accounting 会计 4avc=Y5
A (13)agency cost 代理成本 L~IE,4
A (14)accounting bases 会计基础 K]X`sH:
A (15)accounting manual 会计手册 VKy5=2&
A (16)accounting period 会计期间 auRY|j
A (17)accounting policies 会计方针 tmp6hB
A (18)accounting rate of return 会计报酬率 0x\2#i
A (19)accounting reference date 会计参照日 cA<<&C
A (20)accounting reference period 会计参照期间 rOW;yJ[
A (21)accrual concept 应计概念 {J2#eiF
A (22)accrual expenses 应计费用 Y=E9zUF
A (23)acid test ration 速动比率(酸性测试比率) s2^B(wP
A (24)acquisition 购置 <|a=hHPi:
A (25)acquisition accounting 收购会计 zDB"r
A (26)activity based accounting 作业基础成本计算 7Re-5vz
R
A (27)adjusting events 调整事项 TtPr)F|
A (28)administrative expenses 行政管理费 I FsE!oDs4
A (29)advice note 发货通知 b
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A (30)amortization 摊销 ?mMW*ico
A (31)analytical review 分析性检查 f3G1r5
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A (32)annual equivalent cost 年度等量成本法 'G8 ?'u_)
A (33)annual report and accounts 年度报告和报表 OqBC/p
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A (34)appraisal cost 检验成本 X]!D;7^
A (35)appropriation account 盈余分配账户 W .U+.hR
A (36)articles of association 公司章程细则 }z
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A (37)assets 资产 ys%zlbj[
A (38)assets cover 资产保障 =p q:m
A (39)asset value per share 每股资产价值 b,Ke>.m
A (40)associated company 联营公司 'd/*BjNp)
A (41)attainable standard 可达标准 Q ]"jD#F
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A (42)attributable profit 可归属利润 ePEe?o4;
A (43)audit 审计 lm$;:Roj*
A (44)audit report 审计报告 Q.A \U>AgV
A (45)auditing standards 审计准则 ;'}'5nO=$
A (46)authorized share capital 额定股本 Jt]&;0zn2
A (47)available hours 可用小时 )t%h[0{{
A (48)avoidable costs 可避免成本 F.?01,J=1
B (49)back-to-back loan 易币贷款 J=iRul^S
B (50)backflush accounting 倒退成本计算 6aY>lkp
B (51)bad debts 坏帐 j0x5@1`6G
B (52)bad debts ratio 坏帐比率 1[-vD
=
B (53)bank charges 银行手续费 qfYG.~`5
B (54)bank overdraft 银行透支 3+>OGwfQ
B (55)bank reconciliation 银行存款调节表 rP'AJDuq
B (56)bank statement 银行对账单
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B (57)bankruptcy 破产 BSgTde|3y
B (58)basis of apportionment 分摊基础 [jrq
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B (59)batch 批量 ]g,lRG
B (60)batch costing 分批成本计算 xQU"A2{}>
B (61)beta factor B(市场)风险因素 .'j29 6[u
B (62)bill 账单 z)}!e,7
B (63)bill of exchange 汇票 j (ygQ4T
B (64)bill of landing 提单 k!3 cq)
B (65)bill of materials 用料预计单 ORBxD"J&
B (66)bill payable 应付票据 8sg|MWSU
B (67)bill receivable 应收票据
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B (68)bin card 存货记录卡 !D:Jbt@R<n
B (69)bonus 红利 ".P){Dep$4
B (70)book-keeping 薄记 |4mVT&63(
B (71)Boston classification 波士顿分类 q]FBl}nwl%
B (72)breakeven chart 保本图 fF;h V
B (73)breakeven point 保本点 68e[:wf
B (74)breaking-down time 复位时间 UpfZi9v?W
B (75)budget 预算 ('hT
B (76)budget center 预算中心 ? ?[g}>
B (77)budget cost allowance 预算成本折让 1~\M!SQ)
B (78)budget manual 预算手册 L:@fP~Erh
B (79)budget period 预算期间 }mk>!B}=
B (80)budgetary control 预算控制 z9DcnAs
B (81)budgeted capacity 预算生产能力 %tm p
B (82)burden 制造费用 zN!j%T.e
B (83)business center 经营中心 V%NeZ1{ e
B (84)business entity 营业个体 H}ZQ?uK;
B (85)business unit 经营单位 |PP.<ce\-
B (86)buy-out management 管理性购买产权 Ef@,hX
B (87)by-product 副产品 .H~YI
C (88)called-up share capital 催缴股本 ,_ .v_
C (89)capacity 生产能力 .L EY=j!-s
C (90)capacity ratios 生产能力比率 iw\%h9
C (91)capital 资本 `A)"%~
C (92)capital assets pricing model资本资产计价模式 wK!~tYxP
C (93)capital commitment 承诺资本 I7(?;MpI
C (94)capital employed 已运用的资本 38IMxd9v
C (95)capital expenditure 资本支出 4kl Ao$
C (96)capital expenditureauthorization 资本支出核准 A.En+-[\
C (97)capital expenditure control 资本支出控制 :O-1rD
C (98)capital expenditure proposal资本支出申请 F9flSeN
C (99)capital funding planning 资本基金筹集计划 %J~WC$=Qv
C (100)capital gain 资本收益 pqR\>d0
C (101)capital investment appraisal资本投资评估 m3.sVI0I
C (102)capital maintenance 资本保全 <1 "+,}'x
C (103)capital resource planning 资本资源计划 gfg n68k
C (104)capital surplus 资本盈余 {whvTN1#dh
C (105)capital turnover 资本周转率 Or0O/\D)
C (106)card 记录卡 PaWr[ye
C (107)cash 现金 QHlU|dR)Ry
C (108)cash account 现金账户 s'\$t
C (109)cash book 现金账薄 V diJ>d[
C (110)cash cow 金牛产品 =L]Q2V}
C (111)cash flow 现金流量 GJA`l8`SQ
C (112)cash discounted 现金贴现 I#rubAl
C (113)cash flow budget 现金流量预算 Z`Z5sj 4{
C (114)cash flow statement 现金流量表 D(]E/k@;~
C (115)cash ledger 现金分类账 T+IF}4ed
C (116)cash limit 现金限额 @n+=vC.xO
C (117)CCA 现时成本会计 z(13~38+
C (118)center 中心 K8I$]M
C (119)changeover time 变更时间 e' 9r"<>i
C (120)chartered entity 特许经济个体 vbG]mMJ
C (121)cheque 支票 u bW]-U=T
C (122)cheque register 支票登记薄 kHK0(bYK
C (123)coin analysis 零钱分类 G}nO@
C (124)classification 分类 /)3Lnn{W
C (125)clock card 工时卡 b #fTAC;<
C (126)code 代码 ;2xO`[#
C (127)commitment accounting 承诺确认会计 j2 %^qL
C (128)common cost 共同成本 [g|Y7.j8
C (129)company limited byguarantee 有限担保责任公司 7^6uG6
C (130)company limited shares 股份有限公司 ~+6Vdxm
C (131)competitive position 竞争能力状况 EcL-V>U#M
C (132)concept 概念 na+d;h*~y
C (133)conglomerate 跨行业企业 w3T ]H_V
C (134)consistency concept 一致性概念 a
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C (135)consolidated accounts 合并报表 S.*~C0"
C (136)consolidation accounting 合并会计 /e@H^Cgo
C (137)consortium 财团 OQ&'Dti
C (138)contingency plan 应急计划 Nf41ZT~
C (139)contingent liabilities 或有负债 G
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C (140)continuous operation 连续生产 @R|'X
C (141)contra 抵消 yHo[{,4itA
C (142)contract cost 合同成本 %/%UX{8R
C (143)contract costing 合同成本计算 5VW|fI
C (144)contribution 贡献毛益 <.K4JlbT
C (145)contribution centre 贡献中心 w8Sv*K
C (146)contribution chart 贡献图 "2ru 7Y"
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ,F6=b/eZ
C (148)contribution to salesration 贡献毛益对销售比率 E0n6$5Uc?
C (149)control 控制 O[@q%&_
C (150)control account 控制帐户 yY).mxRN
C (151)control limits 控制限度 t<iEj"5
C (152)controllability concept 可控制概念 OX]V)QHVZ
C (153)controllable cost 可控制成本 fh8j2S9J
C (154)conversion cost 加工成本 w4,Ag{t>
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 w*9br SK
C (156)corporate appraisal 公司评估 W#fZ1E6
C (157)corporate planning 公司计划 5K%SL1N
C (158)corporate social reporting 公司社会报告 NE2pL@sk
C (159)corporation 股份公司 &
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C (160)cost 成本 )j l8!O7
C (161)cost account 成本帐户 SymwAS+
C (162)cost accounting 成本会计 n{0Ld -zH
C (163)cost accounting manual 成本手册 CK+d!Eg
C (164)cost accounts calendar 成本报表的日历时间 B;6]NCxD
C (165)cost adjustment 成本调整 $lA
V 6I.
C (166)cost allocation 成本分配 p
/Sbt/R
C (167)cost apportionment 成本分摊 Cs3^9m6;d
C (168)cost attribution 成本归属 ]va>ex$d
C (169)cost audit 成本审计 e> rRTN
C (170)cost behaviour 成本性态 WUc#)EEM)
C (171)cost benefit analysis 成本效益分析 6DIZ@ oi
C (172)cost center 成本中心 Dn9w@KO
C (173)cost driver 成本动因