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注会《审计》英语常用词汇 X=-gAutfE=
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1.audit 审计 -d\AiT
2.attestation 鉴证 RcKQER
3.credibility 可信赖程度 OYQXi
4.audit of financial statements 财务报表审计 ptnMCF
5.agreed-upon procedures 执行商定程序 a)YJ4\Qg[
6.high levels of assurance 高水平保证 g>d7%FFn}
7.compilation 编制 5( mCBH
8.reliability 可靠性 mdmZ1:PBM
9.relevance 相关性 Po2_ 0uX
10.professional skepticism 职业谨慎 60.[t9pk6
11.objectivity 客观性 ?HEo9/ *7
12. professional competence 专业胜任能力 EIy]qAE:f
13.Senior/CPA-in-charge 项目经理 9y
d-&yDG
14.audit engagement letter 业务约定书 wC4AVJJ^>
15.recurring audit 连续审计 GF$rPY[
16.the client 委托人 ui0J}DM
17.change CPA 更换注册会计师 \#IJ=+z
18.the existing CPA 现任注册会计师 G!
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19.the successor CPA 后任注册会计师 jpPdjQ
20.the preceding CPA前任注册会计师 %B*<BgJ;4F
21.issue the audit report 出具审计报告 6&/ Ew4 e
22.expert 专家 tk]_QX
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23.the board of directors 董事会 \Nh^Ig
24.knowledge of the entity‘ s business 了解被审计单位情况 ?Oe_}
jv;
25.assess material misstatement risks评估重大错报风险 bahc{ZC2
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 P22y5z~
27.a general knowledge of —— 初步了解―――的情况 cP$wI;P
28.a more knowledge of—— 进一步了解的情况 Q0[CH~
29.the prior year‘s working papers 以前年度工作底稿 dvrvpDoE.
30.minutes of meeting 会议纪要 n9mM5H47
31.business risks 经营风险 BIHHRCe:@n
32.appropriateness 适当性 {
c6DT
33.accounting estimate 会计估计 S>vVjq?~l(
34.management representations 管理层声明 @
[[Cs*-
35.going concern assumption 持续经营假设 6@,'m
36.audit plan 审计计划 a{%52B"
37.significant audit areas 重点审计领域 d=.n|rS4
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38.error 错误 OoU '86)
39.fraud舞弊 ;c \zgs~"T
40.modified or additional procedures 修改或追加审计程序 m;$F@JJ
41.misappropriation of assets 侵占资产 Aspj*CDu
42.transactions without substance 虚假交易 &zg$H,@Qp
43.unusual pressures 异常压力 +0JH"L5!
44.the suspected noncompliance 涉嫌存在违法行为 ,_TH@0{
45.materialiy 重要性 5Qm.ECXV
46.exceed the materiality level 超过重要性水平 -?2 &5YB
47.approach the materiality level 接近重要性水平 C4X{Ps\
48.an acceptably low level 可接受水平 It!.*wp
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 ]
_]6&PZXk
50.misstatements or omissions 错报或漏报 1Q2k>q8
51.aggregate 总计 L`VQ{|&3V
52.subsequent events 期后事项 0W<nE[U
53.adjust the financial statements 调整财务报表 {TcbCjyw
54.perform additional audit procedures 实施追加的审计程序 :g]HB,78
55.audit risk 审计风险 66Cj=n5
56.detection risk 检查风险 Pvb+
57.inappropriate audit opinion 不适当的审计意见 C6;](rN)N
58.material misstatement 重大的错报 \8@[bpI@g
59.tolerable misstatement 可容忍错报 VU g~[
60.the acceptable level of detection risk 可接受的检查风险 ngH~4H
yT
61.assessed level of material misstatement risk 重大错报风险的评估水平 V]CK'
62.simall business 小规模企业 ZF11v(n
63.accounting system 会计系统 41+E U Mc
64.test of control 控制测试 [gg7Z|Hu
65.walk-through test 穿行测试 >sl1 cC
66.communication 沟通 U
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67.flow chart 流程图
^F{)4
68.reperformance of internal control 重新执行 59%f|.Z)
69.audit evidence 审计证据 f4\p1MYQ
70.substantive procedures 实质性程序 OrKT~JQVC&
71.assertions 认定 LF3GVu,
72.esistence 存在 *{p&Fy55
73.occurrence 发生 =ty@xHr
74.completeness 完整性 X0r#,u
75.rights and obligations 权利和义务 \
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76.valuation and allocation 计价和分摊 ~"4 vd 3
77.cutoff 截止 tV}ajs
78.accuracy 准确性 tRrY)eElS
79.classification 分类 ePcI^}{
80.inspection 检查 %imBGh
81.supervision of counting 监盘 ;?L[]Ezzt
82.observation 观察 Xk9r"RmiOb
83.confirmation 函证 ~ dI&> CL
84.computation 计算 !kk %;XSZ
85.analytical procedures 分析程序 @x>$_:]
86.vouch 核对 F~0%j}ve
87.trace 追查 KA*
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88.audit sampling 审计抽样 G
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89.error 误差 A%2M]];%X
90.expected error 预期误差 Ok{:QA~#
91.population 总体 :
1f 5;]%N
92.sampling risk 抽样风险 HBf8!\0|/
93.non- sampling risk 非抽样风险 zZjLt1
94.sampling unit 抽样单位 F8r455_W"
95.statistical sampling 统计抽样 #o |&MV_j
96.tolerable error 可容忍误差 QIz N#;g
97.the risk of under reliance 信赖不足风险 V;+$/>J`vB
98.the risk of over reliance 信赖过度风险 %K f. F
99.the risk of incorrect rejection 误拒风险 FSZoT!
100. the risk of incorrect acceptance 误受风险 j
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101.working trial balance 试算平衡表 CCvBE, ux
102.index and cross-referencing 索引和交叉索引 r+.4|u
103.cash receipt 现金收入 1AEVZ@(j7
104.cash disbursement 现金支出 H2R^t{w
105.bank statement 银行对账单
'jl XLb
106.bank reconciliation 银行存款余额调节表 lp%.n= '\
107.balance sheet date 资产负债表日 )LMux
j
108.net realizable value 可变现净值 87 E3pe
109.storeroom 仓库 z&J ow/
110.sale invoice 销售发票 vz_g2.7l\
111.price list 价目表 gm\o>YclS
112.positive confirmation request 积极式询证函 O0*L9C/Q
113.negative confirmation request 消极式询证函 .AI'L|FQ%c
114.purchase requisition 请购单 tJF~Xv2L!
115.receiving report 验收报告 Z.OrHg1
116.gross margin 毛利 =
(h;L$
117.manufacturing overhead 制造费用 ]?^xc[
118.material requisition 领料单 NF.6(PG|
119.inventory-taking 存货盘点 ,(kXF:
120.bond certificate 债券 &"6ktKrIg
121.stock certificate 股票 b2-|e_x
122.audit report 审计报告 v2X0Px_
123.entity 被审计单位 }eRG$)'
124.addressee of the audit report 审计报告的收件人 Vwg|? sG_
125.unqualified opinion 无保留意见 ~I^[rP~
126.qualified opinion 保留意见 nKJ7K8)
127.disclaimer of opinion 无法表示意见 )0V]G{QN
128.adverse opinion 否定意见 @X><lz
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A (1)ABC 作业基础成本计算 \#c+vfq
A (2)absorbed overhead 已吸收制造费用 W%ZU& YBc
A (3)absorption costing 吸收成本计算 ;Sl0kSu
A (4)account 账户,报表 UNLNY,P/!)
A (5)accounting postulate 会计假设 $P9$ ,w4
A (6)accounting series release 会计公告文件 _<}5[(qu
A (7)accounting valuation 会计计价 T@.m
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A (8)account sale 承销清单 W_n.V" hN
A (9)accountability concept 经营责任概念 wmCV%g\.d:
A (10)accountancy 会计职业 { RX
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A (11)accountant 会计师 e
w ,ed U
A (12)accounting 会计 BU{V,|10a
A (13)agency cost 代理成本 T eTOj|
A (14)accounting bases 会计基础 @[Qg}'i
A (15)accounting manual 会计手册 "/h"Xg>q
A (16)accounting period 会计期间 (G!J==
A (17)accounting policies 会计方针 XFAt\g
A (18)accounting rate of return 会计报酬率 TUYl><F5v=
A (19)accounting reference date 会计参照日 n|2-bRK-
A (20)accounting reference period 会计参照期间 BCB/cBE
A (21)accrual concept 应计概念 6Tmb@<I_
A (22)accrual expenses 应计费用 6]49kHgMhe
A (23)acid test ration 速动比率(酸性测试比率) qinQ5 t
A (24)acquisition 购置 R*#Q=_
A (25)acquisition accounting 收购会计 !+ hgKZ]
A (26)activity based accounting 作业基础成本计算 W G r\R
A (27)adjusting events 调整事项 ,qqV11P]
A (28)administrative expenses 行政管理费 0|vWwZq
A (29)advice note 发货通知 hRcJ):Wyb
A (30)amortization 摊销 9+|,aG s
A (31)analytical review 分析性检查
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A (32)annual equivalent cost 年度等量成本法 +6-!o,(
A (33)annual report and accounts 年度报告和报表 =W^L8!BE'
A (34)appraisal cost 检验成本 ~m&oa@*=y
A (35)appropriation account 盈余分配账户 e(N <Mf
A (36)articles of association 公司章程细则 w'>v@`y
A (37)assets 资产 )BrqE uX@"
A (38)assets cover 资产保障 -^"?a]B
A (39)asset value per share 每股资产价值 B\w`)c
A (40)associated company 联营公司 yKhzymS}T
A (41)attainable standard 可达标准 y_r6T
XnGL
+ zPg`/
A (42)attributable profit 可归属利润 rqo<Xt`
A (43)audit 审计 DYl{{L8@
A (44)audit report 审计报告 +JVfnTd
A (45)auditing standards 审计准则 0R%58,R
A (46)authorized share capital 额定股本 ,gD i)]
A (47)available hours 可用小时 O:R{4Q*5
A (48)avoidable costs 可避免成本 X;RI7{fW%X
B (49)back-to-back loan 易币贷款 !+l,
m8Hly
B (50)backflush accounting 倒退成本计算 h /Nt92
B (51)bad debts 坏帐 AtYYu
B (52)bad debts ratio 坏帐比率 Lj,%pz J
B (53)bank charges 银行手续费 T ua
@w+
B (54)bank overdraft 银行透支 :M`BVZ1t
B (55)bank reconciliation 银行存款调节表 5E|2S_)G
B (56)bank statement 银行对账单 LvdMx]*SSr
B (57)bankruptcy 破产 y>PbYjuIU
B (58)basis of apportionment 分摊基础 "G(/MT^C
B (59)batch 批量 g"f^YEQ_
B (60)batch costing 分批成本计算 Inoou'jX
B (61)beta factor B(市场)风险因素 C[,-1e?
B (62)bill 账单 4!|ar?Zy
B (63)bill of exchange 汇票 -lEh}r
B (64)bill of landing 提单 k]sT'}[n
B (65)bill of materials 用料预计单 Z2}b1#U?
B (66)bill payable 应付票据 q;JQs:U!
B (67)bill receivable 应收票据 "TI?
qoz
B (68)bin card 存货记录卡 &[pwLYf7
B (69)bonus 红利 5}ah%
B (70)book-keeping 薄记 $Yc9><i
B (71)Boston classification 波士顿分类 e)7r
B (72)breakeven chart 保本图 1)ne
-e
B (73)breakeven point 保本点 N"y4#W(Z@
B (74)breaking-down time 复位时间 +(0eOO'\M
B (75)budget 预算 EG6fC4rfC
B (76)budget center 预算中心 #n
r1- sf|
B (77)budget cost allowance 预算成本折让 6 [E"
B (78)budget manual 预算手册 .}s a2-
B (79)budget period 预算期间 _aYQ(FO
B (80)budgetary control 预算控制 :8
:>CHa
B (81)budgeted capacity 预算生产能力 \PJ89u0
B (82)burden 制造费用 `!N?#
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B (83)business center 经营中心 4+"SG@i`W
B (84)business entity 营业个体 X.qKG0i
B (85)business unit 经营单位 i9tM]/SP
B (86)buy-out management 管理性购买产权 {wySH[V
B (87)by-product 副产品 uyIA]OtyN
C (88)called-up share capital 催缴股本 Vo()J4L
C (89)capacity 生产能力 g=8e.Y*Fr
C (90)capacity ratios 生产能力比率 )1le- SC
C (91)capital 资本 3&f{lsLAC
C (92)capital assets pricing model资本资产计价模式 <LY+"
Y
C (93)capital commitment 承诺资本 Jjv&@a}
C (94)capital employed 已运用的资本 %3wK.tR
C (95)capital expenditure 资本支出 }$jIvb,3?
C (96)capital expenditureauthorization 资本支出核准 (B5G?cB9
C (97)capital expenditure control 资本支出控制 TzJN,]F!M
C (98)capital expenditure proposal资本支出申请 wW~2]*n
C (99)capital funding planning 资本基金筹集计划 4<|
]k?@
C (100)capital gain 资本收益 *v&RGY[>
C (101)capital investment appraisal资本投资评估 F2=97=R
C (102)capital maintenance 资本保全 Q>$
v~v?9
C (103)capital resource planning 资本资源计划 PR0]:t)E
C (104)capital surplus 资本盈余 gqd#rjtfz
C (105)capital turnover 资本周转率 -L@=j
C (106)card 记录卡 }<p
%PyM
C (107)cash 现金 w'C(? ?mH
C (108)cash account 现金账户 lx SGvvP4
C (109)cash book 现金账薄 %0QYkHdFR`
C (110)cash cow 金牛产品 E),T,
C (111)cash flow 现金流量 t [f]
C (112)cash discounted 现金贴现 &I8ZVtg
C (113)cash flow budget 现金流量预算 ~Q5HM
C (114)cash flow statement 现金流量表 ^Ue>T8
C (115)cash ledger 现金分类账 %-D2I
C (116)cash limit 现金限额 p6p_B
C (117)CCA 现时成本会计 ! WNr09`
C (118)center 中心 E@p9vf->
C (119)changeover time 变更时间 u56cT/J1
C (120)chartered entity 特许经济个体 G6FknYj
C (121)cheque 支票 rnUe/HjH
C (122)cheque register 支票登记薄 x\WKsc
C (123)coin analysis 零钱分类 "Z
<1Msz
C (124)classification 分类 L,$9)`j
C (125)clock card 工时卡 ;IyQqP#,<
C (126)code 代码 Yyf8B
C (127)commitment accounting 承诺确认会计 [||$1u\%
C (128)common cost 共同成本 *=rl<?tX
C (129)company limited byguarantee 有限担保责任公司 {>#Ya;E
C (130)company limited shares 股份有限公司 -4.+&'
C (131)competitive position 竞争能力状况 \O5
6!,k
C (132)concept 概念 gO29:L[t
C (133)conglomerate 跨行业企业 9"[#\TW9Vb
C (134)consistency concept 一致性概念 YvonZ
C (135)consolidated accounts 合并报表 :0/I2:
C (136)consolidation accounting 合并会计 L]Uy+[gg
C (137)consortium 财团 ^c*'O0y[D
C (138)contingency plan 应急计划 /}Max@.`
C (139)contingent liabilities 或有负债 PM{kiz^
C (140)continuous operation 连续生产
czafBO6
C (141)contra 抵消 3LG)s:p$/
C (142)contract cost 合同成本 ]`%cTdpLj
C (143)contract costing 合同成本计算 wml`3$"cf
C (144)contribution 贡献毛益 5=eGiF;0\
C (145)contribution centre 贡献中心 !^w+<p
C (146)contribution chart 贡献图 "Mth<%i
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 |X>:"
?4t
C (148)contribution to salesration 贡献毛益对销售比率 AyddkjX
C (149)control 控制 opKtSF|)
C (150)control account 控制帐户 WK-WA$7\
C (151)control limits 控制限度 @l 1 piz8
C (152)controllability concept 可控制概念 &@yW<<
C (153)controllable cost 可控制成本 E$gcd#rT
C (154)conversion cost 加工成本 _15r!RZ:1
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 UhNeY{6
C (156)corporate appraisal 公司评估 xRb-m$B}L
C (157)corporate planning 公司计划 ws@
;2?%A
C (158)corporate social reporting 公司社会报告 F[LBQI`zq
C (159)corporation 股份公司 fU,sn5zZ
C (160)cost 成本 uCx\Bt"VI
C (161)cost account 成本帐户 mhL,:UE
C (162)cost accounting 成本会计 ydw')Em
C (163)cost accounting manual 成本手册 bV}43zI.
C (164)cost accounts calendar 成本报表的日历时间 (V*ggii@
C (165)cost adjustment 成本调整 tR1
kn&w
C (166)cost allocation 成本分配
1N2s[ \q$
C (167)cost apportionment 成本分摊 0e&Vvl4DK
C (168)cost attribution 成本归属 H'GyWG|Wx
C (169)cost audit 成本审计 d+$a5 [^9
C (170)cost behaviour 成本性态 OPar"z^EV
C (171)cost benefit analysis 成本效益分析 \59+JLmP4
C (172)cost center 成本中心 %c):^;6p
C (173)cost driver 成本动因