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注会《审计》英语常用词汇 NV!4(_~
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1.audit 审计 Kx]> fHK
2.attestation 鉴证 dM|g`rr
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3.credibility 可信赖程度 k&DGJ5m$.
4.audit of financial statements 财务报表审计 }GRMZh_8
5.agreed-upon procedures 执行商定程序 dIK{MA
6.high levels of assurance 高水平保证 H'Iq~Ft1
7.compilation 编制 UA0tFeH
8.reliability 可靠性 ?Leyz
9.relevance 相关性 ?N#[<kd
10.professional skepticism 职业谨慎 Es:6
11.objectivity 客观性 "#XtDpGk
12. professional competence 专业胜任能力 k|ip?O
13.Senior/CPA-in-charge 项目经理 "8t\MKt(
14.audit engagement letter 业务约定书 o4'v> b
15.recurring audit 连续审计 4I.1D2 1jA
16.the client 委托人 $eCGez<E
17.change CPA 更换注册会计师 Y2vj}9jK
18.the existing CPA 现任注册会计师 0o;~~\fq.
19.the successor CPA 后任注册会计师 Hd*Fc=>"Y
20.the preceding CPA前任注册会计师 NTVHnSoHh
21.issue the audit report 出具审计报告 ]|BojSL_
22.expert 专家 C
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23.the board of directors 董事会 {jG.=}/Dk
24.knowledge of the entity‘ s business 了解被审计单位情况 ruHrv"2
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25.assess material misstatement risks评估重大错报风险 x)\V lR
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 g =x"cs/[
27.a general knowledge of —— 初步了解―――的情况 n'3u ]~7^
28.a more knowledge of—— 进一步了解的情况 KZ4zF
29.the prior year‘s working papers 以前年度工作底稿 k1wr/G'H[
30.minutes of meeting 会议纪要 Gx;xj0-"
31.business risks 经营风险
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32.appropriateness 适当性 \CtQ*[FmN
33.accounting estimate 会计估计 u
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34.management representations 管理层声明 cI3KB-lM#
35.going concern assumption 持续经营假设 THr8o V5
36.audit plan 审计计划 ;&7,73!
37.significant audit areas 重点审计领域 >@:667i,`
38.error 错误 xtsL8-u f
39.fraud舞弊 - XLo0
40.modified or additional procedures 修改或追加审计程序 -4%]QS
41.misappropriation of assets 侵占资产 <hMtE/05B
42.transactions without substance 虚假交易 R%W@~o\p]
43.unusual pressures 异常压力 59K}
44.the suspected noncompliance 涉嫌存在违法行为 QD}1?)}
45.materialiy 重要性 @5GBuu^j
46.exceed the materiality level 超过重要性水平 @jKDj]\
47.approach the materiality level 接近重要性水平 9[,s4sxH
48.an acceptably low level 可接受水平 p}f-c
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 F1\`l{B,\
50.misstatements or omissions 错报或漏报 O*ImLR)i+s
51.aggregate 总计 fK);!Hh
52.subsequent events 期后事项 Kc-4W6?$
53.adjust the financial statements 调整财务报表 Vbo5`+NAis
54.perform additional audit procedures 实施追加的审计程序 \"J?@
55.audit risk 审计风险 ennR@pg
56.detection risk 检查风险 TIETj~+
57.inappropriate audit opinion 不适当的审计意见 Y}K!`~n1S
58.material misstatement 重大的错报 E0T&GR@.
59.tolerable misstatement 可容忍错报 $(XgKq&xWZ
60.the acceptable level of detection risk 可接受的检查风险 #_{0Ndp2
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 hRRkFz/0&
63.accounting system 会计系统 ^pN 5NwC5
64.test of control 控制测试 k=ts&9\
65.walk-through test 穿行测试 ]ZDTn
66.communication 沟通 =g >.X9lr
67.flow chart 流程图 ]79~:m[C
68.reperformance of internal control 重新执行 e& p_f<
69.audit evidence 审计证据 U @)
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70.substantive procedures 实质性程序
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71.assertions 认定 V0s,
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72.esistence 存在 8H7O/n
73.occurrence 发生 k06xz#pL
74.completeness 完整性 =MCNCV/<
75.rights and obligations 权利和义务 ;m
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76.valuation and allocation 计价和分摊 {v,{x1
77.cutoff 截止 ))
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78.accuracy 准确性 &adY
79.classification 分类 |7]?>-
80.inspection 检查 Oy:QkV9
81.supervision of counting 监盘 EN
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82.observation 观察 %V31B\]Nz7
83.confirmation 函证 %v_IX2'
84.computation 计算 pXve02b1B
85.analytical procedures 分析程序 %3rTQ:X
86.vouch 核对 Z^{+,$H@
87.trace 追查 W=UqX{-j)
88.audit sampling 审计抽样 n>br,bQe
89.error 误差 {K<uM'ww>
90.expected error 预期误差 3mk=ZWwv
91.population 总体 Jc`Rs"2
92.sampling risk 抽样风险 ;i.I&*t
93.non- sampling risk 非抽样风险 <{E;s)hD?
94.sampling unit 抽样单位 Q! Kn|mnN
95.statistical sampling 统计抽样 _2
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96.tolerable error 可容忍误差 L{Q4=p,A
97.the risk of under reliance 信赖不足风险 u1tq2"D8
98.the risk of over reliance 信赖过度风险 Ir!2^:]!
99.the risk of incorrect rejection 误拒风险 \{[D|_
100. the risk of incorrect acceptance 误受风险 "\4]X"3<+
101.working trial balance 试算平衡表 &S<?07Z
102.index and cross-referencing 索引和交叉索引 iD.0J/
103.cash receipt 现金收入 r@olC7&
104.cash disbursement 现金支出 D!X>O}
105.bank statement 银行对账单 D*CIE\
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106.bank reconciliation 银行存款余额调节表 =x=1uXQv5
107.balance sheet date 资产负债表日 XpR.rq$]
108.net realizable value 可变现净值 L^3~gM"!
109.storeroom 仓库 f( ]R/'o
110.sale invoice 销售发票 @55bE\E?@
111.price list 价目表 &}>|5>cJu
112.positive confirmation request 积极式询证函 $[j-C9W
113.negative confirmation request 消极式询证函 ,c@r`
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114.purchase requisition 请购单 _t$lcOT
115.receiving report 验收报告 qo61O\qm
116.gross margin 毛利 sk~ za
117.manufacturing overhead 制造费用 {An8/"bv}
118.material requisition 领料单 M`)s>jp@w
119.inventory-taking 存货盘点 CKx\V+\O
120.bond certificate 债券
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121.stock certificate 股票 hK:#+hg,
122.audit report 审计报告 *Hxj_
123.entity 被审计单位 iP2U]d~M
124.addressee of the audit report 审计报告的收件人 =*{K@p_
125.unqualified opinion 无保留意见 w}IL
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126.qualified opinion 保留意见 |)28=Z|Z
127.disclaimer of opinion 无法表示意见 A,3@j@bdy
128.adverse opinion 否定意见 #D/$6ah~m
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A (1)ABC 作业基础成本计算 Dm>T"4B`/
A (2)absorbed overhead 已吸收制造费用 n
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A (3)absorption costing 吸收成本计算 nsZDZ/jx
A (4)account 账户,报表 $|>6z_3%
A (5)accounting postulate 会计假设 UVc>i9,0
A (6)accounting series release 会计公告文件 |}M~kJ)
A (7)accounting valuation 会计计价 p^p'/$<6_
A (8)account sale 承销清单 UN,<6D3\b
A (9)accountability concept 经营责任概念 +F1]M2p]
A (10)accountancy 会计职业 YnKFcEJrT
A (11)accountant 会计师 E^oEG4X@
A (12)accounting 会计 K{,
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A (13)agency cost 代理成本 h{Oz*Bq
A (14)accounting bases 会计基础 '
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A (15)accounting manual 会计手册 CHQ{+?#
A (16)accounting period 会计期间 ^ze@#Cp
A (17)accounting policies 会计方针 $.ymby
A (18)accounting rate of return 会计报酬率 zd?bHcW/h
A (19)accounting reference date 会计参照日 +#|'|}j
A (20)accounting reference period 会计参照期间 on ]\J
A (21)accrual concept 应计概念 :`{9x%o;
A (22)accrual expenses 应计费用 5Z^$`$/.v#
A (23)acid test ration 速动比率(酸性测试比率) wlm3~B\64
A (24)acquisition 购置 j)6@q@P/
A (25)acquisition accounting 收购会计 Q'FX:[@x-S
A (26)activity based accounting 作业基础成本计算 M\:"~XW
A (27)adjusting events 调整事项 :GN)7|:
A (28)administrative expenses 行政管理费 OwNA N
A (29)advice note 发货通知 #]?,gwvTf
A (30)amortization 摊销 0lLr[
A (31)analytical review 分析性检查 z3-A2#c
A (32)annual equivalent cost 年度等量成本法 C?dQ
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A (33)annual report and accounts 年度报告和报表 omdoH?
A (34)appraisal cost 检验成本 80m<OW1
A (35)appropriation account 盈余分配账户 py|ORVN(Z
A (36)articles of association 公司章程细则
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A (37)assets 资产 +>b m~6
A (38)assets cover 资产保障 S2+X/YeB
A (39)asset value per share 每股资产价值 n <,:;0{
A (40)associated company 联营公司 dlv1liSXL5
A (41)attainable standard 可达标准 fl@=h[g#t
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A (42)attributable profit 可归属利润 I}^Q u0ub
A (43)audit 审计
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A (44)audit report 审计报告 yj$a0Rgkv
A (45)auditing standards 审计准则 WR|n> i@m
A (46)authorized share capital 额定股本 7=3'PfS
A (47)available hours 可用小时 yV.E+~y
A (48)avoidable costs 可避免成本 L/Tsq=
B (49)back-to-back loan 易币贷款 Xmb001
B (50)backflush accounting 倒退成本计算 sh#hDU/</
B (51)bad debts 坏帐 C\`*_t
B (52)bad debts ratio 坏帐比率 VsU*yG a
B (53)bank charges 银行手续费 'v^Zterr
B (54)bank overdraft 银行透支 ,vcg%~-
B (55)bank reconciliation 银行存款调节表 Z:(Zy
B (56)bank statement 银行对账单 Qxb%P<`u
B (57)bankruptcy 破产 u=QG%O#B
B (58)basis of apportionment 分摊基础 Qr.SPNUFK
B (59)batch 批量 MA`.&MA.
B (60)batch costing 分批成本计算 @LyCP4
B (61)beta factor B(市场)风险因素 9B)<7JJX!J
B (62)bill 账单 HpKF7oJ'N
B (63)bill of exchange 汇票 e0Jz|?d=
B (64)bill of landing 提单 (/i?Fd
B (65)bill of materials 用料预计单 / biB*Z
B (66)bill payable 应付票据 w. c]
B (67)bill receivable 应收票据 /gH[|d
B (68)bin card 存货记录卡 $eu-8E'
B (69)bonus 红利 < C1Jim
B (70)book-keeping 薄记 e)M)q!nG
B (71)Boston classification 波士顿分类 Ht,+KbB
B (72)breakeven chart 保本图 L,\wB7t
B (73)breakeven point 保本点 b#
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B (74)breaking-down time 复位时间 EP'I
B (75)budget 预算 1F,>siuh ,
B (76)budget center 预算中心 Z1dLC'/b]
B (77)budget cost allowance 预算成本折让 <|=^[' vi
B (78)budget manual 预算手册 2kSN<jMr
B (79)budget period 预算期间 Wm^RfxgN/
B (80)budgetary control 预算控制 }lQ`ka
B (81)budgeted capacity 预算生产能力 o"gtWAGH
B (82)burden 制造费用 X,mqQ7+
B (83)business center 经营中心 ISDeLUihY
B (84)business entity 营业个体
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B (85)business unit 经营单位 dd-`/A
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B (86)buy-out management 管理性购买产权
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B (87)by-product 副产品 ~Gj%z+<
C (88)called-up share capital 催缴股本 o;"Phc.
C (89)capacity 生产能力 ozOvpi:k3%
C (90)capacity ratios 生产能力比率 BM>'w,$KL
C (91)capital 资本 7x''V5*j
C (92)capital assets pricing model资本资产计价模式 MhL>6
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C (93)capital commitment 承诺资本 (:r80:
C (94)capital employed 已运用的资本 j3 Ps<<eA
C (95)capital expenditure 资本支出 Sg+
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C (96)capital expenditureauthorization 资本支出核准 5fvY#6;
C (97)capital expenditure control 资本支出控制 L ]Y6/Q
C (98)capital expenditure proposal资本支出申请 GwM(E^AG
C (99)capital funding planning 资本基金筹集计划 ,!>1A;~wT
C (100)capital gain 资本收益
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C (101)capital investment appraisal资本投资评估 p0sq{d~
C (102)capital maintenance 资本保全 h%PbM`:}6
C (103)capital resource planning 资本资源计划 231,v,X[
C (104)capital surplus 资本盈余 61pJVOe
C (105)capital turnover 资本周转率 X:kr$
C (106)card 记录卡 I-L:;~.
C (107)cash 现金 = P@j*ix
C (108)cash account 现金账户 J ?^R1
C (109)cash book 现金账薄 ?B['8ju
C (110)cash cow 金牛产品 b^^ .
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C (111)cash flow 现金流量 U-ADdOh"q
C (112)cash discounted 现金贴现 TfnBPO
C (113)cash flow budget 现金流量预算 v[XTH 2
C (114)cash flow statement 现金流量表 ]L/AW
C (115)cash ledger 现金分类账
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C (116)cash limit 现金限额 0^9%E61YR
C (117)CCA 现时成本会计 vAcxca">S
C (118)center 中心 .8dlf7* ,
C (119)changeover time 变更时间 ; S~
C (120)chartered entity 特许经济个体 PD$'
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C (121)cheque 支票 QzilivJf
C (122)cheque register 支票登记薄 }8eu 9~
C (123)coin analysis 零钱分类 )8&;Q9'o
C (124)classification 分类 EWC{896,
C (125)clock card 工时卡 <! Z06
C (126)code 代码 05ovz
C (127)commitment accounting 承诺确认会计 73kU\ux
C (128)common cost 共同成本 x%RG>),U
C (129)company limited byguarantee 有限担保责任公司 (~N[j;W,_W
C (130)company limited shares 股份有限公司 g:eqB&&
C (131)competitive position 竞争能力状况 O6"S=o&
C (132)concept 概念 d:8c}t2X
C (133)conglomerate 跨行业企业 `'G1"CX
C (134)consistency concept 一致性概念 yvIzgwN%s!
C (135)consolidated accounts 合并报表 %EEQ^lm
C (136)consolidation accounting 合并会计 W)jtTC7
C (137)consortium 财团 ),(HCzK`
C (138)contingency plan 应急计划 wAKm]?zB>
C (139)contingent liabilities 或有负债 ~-f"&@){,
C (140)continuous operation 连续生产 *W-:]t3CR
C (141)contra 抵消 EECuJ+T
C (142)contract cost 合同成本 1n!xsesSc
C (143)contract costing 合同成本计算 Ox%p"xuP,
C (144)contribution 贡献毛益 h>"j!|#!s
C (145)contribution centre 贡献中心 qV5lv-p
C (146)contribution chart 贡献图 @0 #JY:"
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Gy F
C (148)contribution to salesration 贡献毛益对销售比率 _b"K,[0o
C (149)control 控制 !:wA\mAd
C (150)control account 控制帐户 sc&u NfJ
C (151)control limits 控制限度 7m4*dBTr
C (152)controllability concept 可控制概念 Yfr4<;%
C (153)controllable cost 可控制成本 I7XJPc4}
C (154)conversion cost 加工成本 VT [TE
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 DH Qs_8Df
C (156)corporate appraisal 公司评估 b?K`DUju{0
C (157)corporate planning 公司计划 jSMxb a]
C (158)corporate social reporting 公司社会报告 <Uc?#;%Y}
C (159)corporation 股份公司 YY4q99^K
C (160)cost 成本 K~6u5 a9s
C (161)cost account 成本帐户 T#GTNk!v
C (162)cost accounting 成本会计 G|b
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C (163)cost accounting manual 成本手册 ipC
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C (164)cost accounts calendar 成本报表的日历时间 :nS$cC0x*
C (165)cost adjustment 成本调整 hn=tSlte
C (166)cost allocation 成本分配 x|$|~6f=n
C (167)cost apportionment 成本分摊 +Ze;BKZ3
C (168)cost attribution 成本归属 xmi@
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C (169)cost audit 成本审计 ^X;p8uBo
C (170)cost behaviour 成本性态 <,*3Av
C (171)cost benefit analysis 成本效益分析 w:+&i|H >
C (172)cost center 成本中心 L6./5`b
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C (173)cost driver 成本动因