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注会《审计》英语常用词汇 )ubiB^g'm
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1.audit 审计 r,h%[JKM
2.attestation 鉴证 8uWa=C)
3.credibility 可信赖程度 =
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4.audit of financial statements 财务报表审计 *{L)dW+:
5.agreed-upon procedures 执行商定程序 s,]z[
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6.high levels of assurance 高水平保证 NuQdSj_>
7.compilation 编制 >Wv;R2|
8.reliability 可靠性 cLLbZ=`
9.relevance 相关性 neLAEHV
10.professional skepticism 职业谨慎 LU={")TdQ
11.objectivity 客观性 NfjE`
12. professional competence 专业胜任能力 oM>Z;QVRC:
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 8|\8O@
16.the client 委托人 Sy0$z39
17.change CPA 更换注册会计师 a ?)NC
18.the existing CPA 现任注册会计师 `~By)?cT_>
19.the successor CPA 后任注册会计师 lE4HM$p
20.the preceding CPA前任注册会计师 LGw$v[wb
21.issue the audit report 出具审计报告 G;l_|8<t#\
22.expert 专家 ^SF&=NpV
23.the board of directors 董事会 =Jyu4j *}
24.knowledge of the entity‘ s business 了解被审计单位情况 (&F
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25.assess material misstatement risks评估重大错报风险 R8a3
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 7_inJ$
27.a general knowledge of —— 初步了解―――的情况 `u&Rsz&^
28.a more knowledge of—— 进一步了解的情况 RO'7\xvn
29.the prior year‘s working papers 以前年度工作底稿 |l]XpWV
30.minutes of meeting 会议纪要 ^f4s"T
31.business risks 经营风险 -C(crn
32.appropriateness 适当性 a6) BqlJ
33.accounting estimate 会计估计 RwpdRBb
34.management representations 管理层声明 ]H+8rY%+
35.going concern assumption 持续经营假设 0"28'
36.audit plan 审计计划 |}Nn!Sj>#;
37.significant audit areas 重点审计领域 fof TP1
38.error 错误 GLeK'0Q@
39.fraud舞弊 z`f(
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40.modified or additional procedures 修改或追加审计程序 i#vYy
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41.misappropriation of assets 侵占资产 >I-RGW'A
42.transactions without substance 虚假交易 ;;6uw\6
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43.unusual pressures 异常压力 N_W}*2(
44.the suspected noncompliance 涉嫌存在违法行为 CVL3VT1j0
45.materialiy 重要性 wsI`fO^A8
46.exceed the materiality level 超过重要性水平 2fnkw/
47.approach the materiality level 接近重要性水平 )<h*
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48.an acceptably low level 可接受水平 ,9zjFI
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
3q\,$*D.
50.misstatements or omissions 错报或漏报 uxvqMgR
51.aggregate 总计 <7/R,\Wg~
52.subsequent events 期后事项 3TeY%5iVt
53.adjust the financial statements 调整财务报表 :VRNs
54.perform additional audit procedures 实施追加的审计程序 \fz<.l]
55.audit risk 审计风险 !>..Q)z
56.detection risk 检查风险 Nfrw0b
57.inappropriate audit opinion 不适当的审计意见 ^/I
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58.material misstatement 重大的错报 #S!)JM|4wk
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 C
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61.assessed level of material misstatement risk 重大错报风险的评估水平 ,Z&xNBX
62.simall business 小规模企业 =Y|VgV
63.accounting system 会计系统 *x@Onj
64.test of control 控制测试 tE<H|_{L
65.walk-through test 穿行测试 `ZYoA
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66.communication 沟通 zPn+V7F
67.flow chart 流程图
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68.reperformance of internal control 重新执行 E7j(QOf
69.audit evidence 审计证据 4i)1'{e
70.substantive procedures 实质性程序 /R]U}o^/(%
71.assertions 认定 H<i]V9r
72.esistence 存在 &^ 1$^=
73.occurrence 发生 '3/4?wi
74.completeness 完整性 {FeDvhv
75.rights and obligations 权利和义务 a*lh)l<KV
76.valuation and allocation 计价和分摊 s~ a"4~f
77.cutoff 截止 gc_:%ki
78.accuracy 准确性 =_JjmTy;a
79.classification 分类 JjtNP)We
80.inspection 检查
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81.supervision of counting 监盘 4gI/!,J(b
82.observation 观察 ,w<S|#W~+
83.confirmation 函证 ]b2p G'
84.computation 计算 ]7W&JKmA&
85.analytical procedures 分析程序 N., X<G.H
86.vouch 核对 h\fjBDU^
87.trace 追查 FtP0krO(
88.audit sampling 审计抽样 D=j-!{zB
89.error 误差 7zXvnxYE
90.expected error 预期误差 x9UX!Z5*>
91.population 总体 i1ixi\P{0
92.sampling risk 抽样风险 T*Y~\~Jhu
93.non- sampling risk 非抽样风险 V,lOt4b
94.sampling unit 抽样单位 PxWT1 !
95.statistical sampling 统计抽样 6iVxc|Ia
96.tolerable error 可容忍误差 SoW9p^HJ
97.the risk of under reliance 信赖不足风险 44ek
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98.the risk of over reliance 信赖过度风险 BTqS'NuT
99.the risk of incorrect rejection 误拒风险 I667Gz$j5
100. the risk of incorrect acceptance 误受风险 w1EXh
101.working trial balance 试算平衡表 1gL2ia
102.index and cross-referencing 索引和交叉索引 hgYZOwQ
103.cash receipt 现金收入 SD"FErJ
104.cash disbursement 现金支出 ;#g"(
105.bank statement 银行对账单 tU }h~&M
106.bank reconciliation 银行存款余额调节表 M'7f O3&|
107.balance sheet date 资产负债表日 }|0^EWL
108.net realizable value 可变现净值 2V-
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109.storeroom 仓库 7OcWC-<
110.sale invoice 销售发票 fiK6@,
111.price list 价目表 n`? py
112.positive confirmation request 积极式询证函 5;tD
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113.negative confirmation request 消极式询证函 $O&b``
114.purchase requisition 请购单 =MQoC:l
115.receiving report 验收报告 ^cOUQ33
116.gross margin 毛利 ^bGNq
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117.manufacturing overhead 制造费用 1{)5<!9! l
118.material requisition 领料单 >:74%D0UF
119.inventory-taking 存货盘点 }
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120.bond certificate 债券 a@_4PWzF:
121.stock certificate 股票 f',Op1o
122.audit report 审计报告 ?&8^&brwG
123.entity 被审计单位 7Od
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124.addressee of the audit report 审计报告的收件人 ($q-_m
125.unqualified opinion 无保留意见 epA:v|S
126.qualified opinion 保留意见 so,t
127.disclaimer of opinion 无法表示意见 ;km`P|<U
128.adverse opinion 否定意见 .
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A (1)ABC 作业基础成本计算 7x"R3
A (2)absorbed overhead 已吸收制造费用 l.67++_
A (3)absorption costing 吸收成本计算 wT6"U$cV
A (4)account 账户,报表 3]5^r}
A (5)accounting postulate 会计假设 b.2aHu( 3
A (6)accounting series release 会计公告文件 FvaUsOy"
A (7)accounting valuation 会计计价 = 6j&4p
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A (8)account sale 承销清单 Mo
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A (9)accountability concept 经营责任概念 Vh'P&W?[
A (10)accountancy 会计职业 <wk!hTmW
A (11)accountant 会计师 hi_NOx
A (12)accounting 会计 L O}@dL
A (13)agency cost 代理成本 @:oXN]+
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A (14)accounting bases 会计基础 $njUXSQ;
A (15)accounting manual 会计手册 zIqU,n|]s
A (16)accounting period 会计期间 ]0Y4U7W
A (17)accounting policies 会计方针 OV1_|##LC
A (18)accounting rate of return 会计报酬率 %^?fMeI|Y
A (19)accounting reference date 会计参照日 TJ10s%,V
A (20)accounting reference period 会计参照期间 -RE^tW*Yy
A (21)accrual concept 应计概念 +^` I?1\UF
A (22)accrual expenses 应计费用 *D'22TO[[!
A (23)acid test ration 速动比率(酸性测试比率) 5#HW2"7
A (24)acquisition 购置
R[zpD%CI
A (25)acquisition accounting 收购会计 |6.l7u?d
A (26)activity based accounting 作业基础成本计算 'j`
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A (27)adjusting events 调整事项 8v:T.o;<
A (28)administrative expenses 行政管理费 .
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A (29)advice note 发货通知 bBiE
A (30)amortization 摊销 !8TlD-ZT/
A (31)analytical review 分析性检查 4V{:uuI;f
A (32)annual equivalent cost 年度等量成本法 ${<%" hR$
A (33)annual report and accounts 年度报告和报表 216 RiSr*
A (34)appraisal cost 检验成本 8V~k5#&Ow
A (35)appropriation account 盈余分配账户 Q)~aiI0
A (36)articles of association 公司章程细则 qLO4#CKCL6
A (37)assets 资产 ]3D0R;
A (38)assets cover 资产保障 W/=.@JjI
A (39)asset value per share 每股资产价值 _('=b/
A (40)associated company 联营公司 ^%d\q
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A (41)attainable standard 可达标准 9e<.lb^tP
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A (42)attributable profit 可归属利润 ~Q Oe##
A (43)audit 审计 |-fgj'
A (44)audit report 审计报告 qz"}g/;?
A (45)auditing standards 审计准则 ;0Q4<F
A (46)authorized share capital 额定股本 wy<\Tg^J
A (47)available hours 可用小时 C(eTR1
A (48)avoidable costs 可避免成本 {AhthR%(1
B (49)back-to-back loan 易币贷款 `68@+|#
B (50)backflush accounting 倒退成本计算 oK9( /v
B (51)bad debts 坏帐 RF`.xQ26=
B (52)bad debts ratio 坏帐比率 9)h"-H;5:
B (53)bank charges 银行手续费 9>=;FY
B (54)bank overdraft 银行透支 h}>"j%I
B (55)bank reconciliation 银行存款调节表 O\
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B (56)bank statement 银行对账单 Ryl:a\
B (57)bankruptcy 破产 )\1@V+!E%
B (58)basis of apportionment 分摊基础 [meO[otb
B (59)batch 批量 '3R
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B (60)batch costing 分批成本计算 S
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B (61)beta factor B(市场)风险因素 F3y9@dA]
B (62)bill 账单 Mc?Qx
B (63)bill of exchange 汇票 L 8c0lx}Nn
B (64)bill of landing 提单 e|g5=2(Pr&
B (65)bill of materials 用料预计单 &9.C l;I
B (66)bill payable 应付票据 MS
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B (67)bill receivable 应收票据 u]g%@3Pn
B (68)bin card 存货记录卡 ](Xb_xMf
B (69)bonus 红利 j:Xq1f6a
B (70)book-keeping 薄记 jSJqE_ 1
B (71)Boston classification 波士顿分类 ^\hG"5#
B (72)breakeven chart 保本图 wVvF^VHV^
B (73)breakeven point 保本点 [xK3F+
B (74)breaking-down time 复位时间 E`kG-Q5Dw
B (75)budget 预算 |-b#9JQ[A
B (76)budget center 预算中心 I
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B (77)budget cost allowance 预算成本折让 B*eC3ok3z
B (78)budget manual 预算手册
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B (79)budget period 预算期间 6{@w="VT
B (80)budgetary control 预算控制
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B (81)budgeted capacity 预算生产能力 '<gI8W</
B (82)burden 制造费用 1ufp qqk
B (83)business center 经营中心 S%$ }(
B (84)business entity 营业个体 0B[="rTS7#
B (85)business unit 经营单位 I~[F|d>
B (86)buy-out management 管理性购买产权 `A,-@`p
B (87)by-product 副产品 -5)H<dAQZ
C (88)called-up share capital 催缴股本 LHyB3V
C (89)capacity 生产能力 !-g{[19\
C (90)capacity ratios 生产能力比率 O24m;oHM
C (91)capital 资本 q?Cnav`DY
C (92)capital assets pricing model资本资产计价模式 H!@kO]?n
C (93)capital commitment 承诺资本 rExnxQ<e
C (94)capital employed 已运用的资本 'Y?"{HZ
C (95)capital expenditure 资本支出 *o]L|Vu
C (96)capital expenditureauthorization 资本支出核准 ;RH;OE,A
C (97)capital expenditure control 资本支出控制 bc*X/).
C (98)capital expenditure proposal资本支出申请 fIM,lt
C (99)capital funding planning 资本基金筹集计划 [ieI;OG;
C (100)capital gain 资本收益 #F:p-nOq
C (101)capital investment appraisal资本投资评估 Oylf<&knF\
C (102)capital maintenance 资本保全 goLL;AL
C (103)capital resource planning 资本资源计划 t;){D:]k
C (104)capital surplus 资本盈余
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C (105)capital turnover 资本周转率 u :}%xD6
C (106)card 记录卡 Zj_b>O-V
C (107)cash 现金 ke!?BZx
C (108)cash account 现金账户 BIH-"vTy
C (109)cash book 现金账薄 SbcS]H5Sk
C (110)cash cow 金牛产品 Lk|hQ
C (111)cash flow 现金流量 '"`IC\N^
C (112)cash discounted 现金贴现 n#mA/H;wV
C (113)cash flow budget 现金流量预算 Yh7rU?Gj
C (114)cash flow statement 现金流量表 }?lrU.@zg
C (115)cash ledger 现金分类账 E!;SL|lj.
C (116)cash limit 现金限额 ] ;KJ6
C (117)CCA 现时成本会计 Pi=+/}
C (118)center 中心 "RedK '7g
C (119)changeover time 变更时间 p$O.>
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C (120)chartered entity 特许经济个体 6=kEyJT'
C (121)cheque 支票 QemyCCP+
C (122)cheque register 支票登记薄 <<UB ^v m
C (123)coin analysis 零钱分类 f}6s
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C (124)classification 分类 65L6:}#
C (125)clock card 工时卡 "<6G6?sz
C (126)code 代码 bT</3>+C
C (127)commitment accounting 承诺确认会计 >d@&2F TO
C (128)common cost 共同成本 |U~<3.:m:
C (129)company limited byguarantee 有限担保责任公司
u^&A W$
C (130)company limited shares 股份有限公司 GXcJ< v
C (131)competitive position 竞争能力状况 iyN:%ofh
C (132)concept 概念 :X"?kK0 V
C (133)conglomerate 跨行业企业 xP_cQwm`1
C (134)consistency concept 一致性概念 MvuQz7M#d
C (135)consolidated accounts 合并报表 xg30xC[
C (136)consolidation accounting 合并会计 0mpX)S
C (137)consortium 财团 (DJ"WG
C (138)contingency plan 应急计划 "Hya6k>j
C (139)contingent liabilities 或有负债 K'55O&2
C (140)continuous operation 连续生产 t9nqu!
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C (141)contra 抵消 Y1L[;)H n
C (142)contract cost 合同成本 16w|O|^<
C (143)contract costing 合同成本计算 {SOr#{1z*
C (144)contribution 贡献毛益 _> f`!PlB|
C (145)contribution centre 贡献中心 :8I9\eet3
C (146)contribution chart 贡献图 2iHUZzz\
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 r`=+ L-!
C (148)contribution to salesration 贡献毛益对销售比率 f<
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C (149)control 控制 Hf
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C (150)control account 控制帐户 Yf:IKY
C (151)control limits 控制限度 9eR-
C (152)controllability concept 可控制概念 w2;eh]k
C (153)controllable cost 可控制成本
bW$,?8(
C (154)conversion cost 加工成本 0\H\lKcK
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 yZ
@"\Z!
C (156)corporate appraisal 公司评估 %fc!2E9|
C (157)corporate planning 公司计划 c7<wZ
C (158)corporate social reporting 公司社会报告 oOnop-z7
C (159)corporation 股份公司 r~E=4oB7
C (160)cost 成本 C'G
/AU
C (161)cost account 成本帐户 !6n_}I-W
C (162)cost accounting 成本会计 VX].3=T8
C (163)cost accounting manual 成本手册 :=}BN
C (164)cost accounts calendar 成本报表的日历时间 +"x,x
C (165)cost adjustment 成本调整 G"klu
C (166)cost allocation 成本分配 ;"KJ7
p
C (167)cost apportionment 成本分摊 \"qY "V
C (168)cost attribution 成本归属 $}RJ,%~'x
C (169)cost audit 成本审计 U GD2
C (170)cost behaviour 成本性态 3e
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C (171)cost benefit analysis 成本效益分析 ?iPC*
C (172)cost center 成本中心 =w;F<M|Y
C (173)cost driver 成本动因