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注会《审计》英语常用词汇 ;hJz'&UWQ
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1.audit 审计 8\$u/(DX
2.attestation 鉴证 9"b
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3.credibility 可信赖程度 s=83a{#K
4.audit of financial statements 财务报表审计 xA]}/*
5.agreed-upon procedures 执行商定程序 k/2TvEV3=
6.high levels of assurance 高水平保证 Ae_:Kc6
7.compilation 编制 ,p9
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8.reliability 可靠性 j5bp
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9.relevance 相关性 w ;xbQZ|+
10.professional skepticism 职业谨慎 +$\/HO
11.objectivity 客观性 raB',Vp
12. professional competence 专业胜任能力 2rG$.cGN"
13.Senior/CPA-in-charge 项目经理 tIL ]JB
14.audit engagement letter 业务约定书 0{!+N6MiR
15.recurring audit 连续审计 >A ?,[p`<
16.the client 委托人 d3tr9B
17.change CPA 更换注册会计师 ,]_<8@R
18.the existing CPA 现任注册会计师 9;`E,w
19.the successor CPA 后任注册会计师 $Lt'xW`8
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 W?R@ eq.9
22.expert 专家 }^zsN`
23.the board of directors 董事会 8>a%L?BY
24.knowledge of the entity‘ s business 了解被审计单位情况 O7# 8g$ZIv
25.assess material misstatement risks评估重大错报风险
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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 S$ Z?T
27.a general knowledge of —— 初步了解―――的情况 W|AK"vf
28.a more knowledge of—— 进一步了解的情况 0artR
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29.the prior year‘s working papers 以前年度工作底稿 +CXtTasP
30.minutes of meeting 会议纪要 '0
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31.business risks 经营风险 ND\M
32.appropriateness 适当性 5
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33.accounting estimate 会计估计 .r\|9 *j<
34.management representations 管理层声明 ms`U,
35.going concern assumption 持续经营假设 '))K'
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36.audit plan 审计计划 >h{)7Hv
37.significant audit areas 重点审计领域 MWJ}
38.error 错误 hK 1 H'~c
39.fraud舞弊 ^!*nhs%
40.modified or additional procedures 修改或追加审计程序 %ZM"c
41.misappropriation of assets 侵占资产 J
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42.transactions without substance 虚假交易 >Q[3t79^
43.unusual pressures 异常压力 A#8J6xcSrL
44.the suspected noncompliance 涉嫌存在违法行为 ,C}s8|@k
45.materialiy 重要性 6\vaR#
46.exceed the materiality level 超过重要性水平 >.&E-1[
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47.approach the materiality level 接近重要性水平 }0AoV&75
48.an acceptably low level 可接受水平 #R*7y%cO
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 BD?u|Fd,i:
50.misstatements or omissions 错报或漏报 ob]j1gYb
51.aggregate 总计 BI+x6S>d
52.subsequent events 期后事项 n<e1=L
53.adjust the financial statements 调整财务报表 a7n`(}?Y
54.perform additional audit procedures 实施追加的审计程序 tui5?\
55.audit risk 审计风险 Q)2i{\GPVn
56.detection risk 检查风险 -1} &\=8M
57.inappropriate audit opinion 不适当的审计意见 ;.Y-e
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58.material misstatement 重大的错报 V)A7q9Bum
59.tolerable misstatement 可容忍错报 S9%ZeM+
60.the acceptable level of detection risk 可接受的检查风险 P71] Z
61.assessed level of material misstatement risk 重大错报风险的评估水平 RwUosh\W
62.simall business 小规模企业 K@tEL Yb
63.accounting system 会计系统 g9@H4y6fe=
64.test of control 控制测试
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65.walk-through test 穿行测试 ;L[N.ZY!
66.communication 沟通 aY0{v X
67.flow chart 流程图 (Rh$0^)A
68.reperformance of internal control 重新执行 ?10L
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69.audit evidence 审计证据 $V,ZH*
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70.substantive procedures 实质性程序 QB;jZpF
71.assertions 认定 `PZcL2~E
72.esistence 存在 5Zn: $?7
73.occurrence 发生 5O[\gd-
74.completeness 完整性 0( q:K6zI}
75.rights and obligations 权利和义务 PFjh]/=
76.valuation and allocation 计价和分摊 w_#C8}2
77.cutoff 截止 >!bw8lVV
78.accuracy 准确性 DO6
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79.classification 分类 .S[M:<<*
80.inspection 检查 Nr?CZFN#
81.supervision of counting 监盘 h?p!uQ
82.observation 观察 a%r( F
83.confirmation 函证 7n]ukqZ
84.computation 计算 ^ddC a
85.analytical procedures 分析程序 $bl<mG%#9
86.vouch 核对 z||FmL{
87.trace 追查 ('Ha$O72
88.audit sampling 审计抽样 BAojP1}+,
89.error 误差 Zs2;VW4RW
90.expected error 预期误差 Zi{vEI ]
91.population 总体 YRQ?:a{H
92.sampling risk 抽样风险 >dXB)yl
93.non- sampling risk 非抽样风险 p^ ONJL
94.sampling unit 抽样单位 %xA-j]%?ep
95.statistical sampling 统计抽样 j{YIVX
96.tolerable error 可容忍误差 3hcWR'|
97.the risk of under reliance 信赖不足风险 o)+C4f[G4
98.the risk of over reliance 信赖过度风险 \%_sL#?
99.the risk of incorrect rejection 误拒风险 2=,d.1E3d
100. the risk of incorrect acceptance 误受风险 +2>, -V
101.working trial balance 试算平衡表 N
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102.index and cross-referencing 索引和交叉索引 e!vWGnY
103.cash receipt 现金收入 1d OB|
104.cash disbursement 现金支出 e5(c,,/
105.bank statement 银行对账单 u)vS,dzu
106.bank reconciliation 银行存款余额调节表 1BSn#Dnj
107.balance sheet date 资产负债表日 z9w]{Zd_,d
108.net realizable value 可变现净值 +
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109.storeroom 仓库 *onVG5<
110.sale invoice 销售发票 WO$8j2!~#
111.price list 价目表 a:KL{e[
112.positive confirmation request 积极式询证函 0E9 lv"3o
113.negative confirmation request 消极式询证函 @(IA:6GN
114.purchase requisition 请购单 4kR;K!@k
115.receiving report 验收报告 Zt}b}Bz
116.gross margin 毛利 8S5Q{[ !
117.manufacturing overhead 制造费用 MzF,is
118.material requisition 领料单 pm2]
119.inventory-taking 存货盘点 JFq<sY!
120.bond certificate 债券 >sQf{uL
121.stock certificate 股票 qe/5'dw
122.audit report 审计报告 nfh<3v|kvR
123.entity 被审计单位 ,YRBYK:
124.addressee of the audit report 审计报告的收件人 !Wj`U$];
125.unqualified opinion 无保留意见 'sTc=*p/
126.qualified opinion 保留意见 ,{_56j^d,
127.disclaimer of opinion 无法表示意见 t
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128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算 8( Q[A
A (2)absorbed overhead 已吸收制造费用 O^8=Xj#}
A (3)absorption costing 吸收成本计算 ^4xl4nbx
A (4)account 账户,报表 GC|V>| tz#
A (5)accounting postulate 会计假设 k"E|E";B
A (6)accounting series release 会计公告文件 G?!8T91;
A (7)accounting valuation 会计计价 `|mV~F|
A (8)account sale 承销清单 KN&|&51p}
A (9)accountability concept 经营责任概念 T8^l}Y
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A (10)accountancy 会计职业 ^
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A (11)accountant 会计师 $01~G?:]`
A (12)accounting 会计 JW"`i
A (13)agency cost 代理成本 C3~O6<,Jh
A (14)accounting bases 会计基础 3Kq/V_
A (15)accounting manual 会计手册 V."cmtf
A (16)accounting period 会计期间 /N,\ st
A (17)accounting policies 会计方针 GC_c.|'6[
A (18)accounting rate of return 会计报酬率 dj}|EW4
A (19)accounting reference date 会计参照日 g?*D)WU
A (20)accounting reference period 会计参照期间 .3#Xjhebvu
A (21)accrual concept 应计概念 w|NI d,#f
A (22)accrual expenses 应计费用 f1XM_
A (23)acid test ration 速动比率(酸性测试比率) /m i&7C(6
A (24)acquisition 购置 PEaZ3
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A (25)acquisition accounting 收购会计 OzR<jCOS
A (26)activity based accounting 作业基础成本计算 2*]
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A (27)adjusting events 调整事项 mQ9shdvt-
A (28)administrative expenses 行政管理费 P 6({wx
A (29)advice note 发货通知 nWhf
A (30)amortization 摊销 y1[@4TY]
A (31)analytical review 分析性检查 L-zU%`1{M
A (32)annual equivalent cost 年度等量成本法 ]f}(iD
A (33)annual report and accounts 年度报告和报表 c2L\m*^o
A (34)appraisal cost 检验成本 d(9-T@J
A (35)appropriation account 盈余分配账户 |:,`dQfw
A (36)articles of association 公司章程细则 G<]@nP{P
A (37)assets 资产 riRG9c |
A (38)assets cover 资产保障 ?$y/b}8
A (39)asset value per share 每股资产价值 tY:,9eh7B
A (40)associated company 联营公司 ab#z&jg!
A (41)attainable standard 可达标准 K /%5\h
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A (42)attributable profit 可归属利润 hjhZ":I.
A (43)audit 审计 d=
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A (44)audit report 审计报告 r%NzKPW'
A (45)auditing standards 审计准则 F`,Hf Cb\
A (46)authorized share capital 额定股本 8k+k\V{
A (47)available hours 可用小时 t;u)_C,bmP
A (48)avoidable costs 可避免成本 d[nz0LI|mk
B (49)back-to-back loan 易币贷款 p#3G=FV
B (50)backflush accounting 倒退成本计算 Hs{x Z:
B (51)bad debts 坏帐 wA6E7vi'
B (52)bad debts ratio 坏帐比率 3o"l
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B (53)bank charges 银行手续费 ej1WkaR8
B (54)bank overdraft 银行透支 S~&9DQN
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B (55)bank reconciliation 银行存款调节表 }:QoY Nq
B (56)bank statement 银行对账单 ",#Ug"|2
B (57)bankruptcy 破产 F&B E+b/#
B (58)basis of apportionment 分摊基础 =
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B (59)batch 批量 8 qZbsZi4
B (60)batch costing 分批成本计算 OMd:#cWsQ
B (61)beta factor B(市场)风险因素 7Jd&9&O U
B (62)bill 账单 (f~}5O<
B (63)bill of exchange 汇票 e)}=T0
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B (64)bill of landing 提单 _H-Fm$Q
B (65)bill of materials 用料预计单 [Z&<# -
B (66)bill payable 应付票据
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B (67)bill receivable 应收票据 k_?~@G[I
B (68)bin card 存货记录卡 E*kZGHA
B (69)bonus 红利 ?6L8#"=
B (70)book-keeping 薄记 O1+yOef"k
B (71)Boston classification 波士顿分类 Xq "Es
B (72)breakeven chart 保本图 s
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B (73)breakeven point 保本点 P"Z1K5>2L
B (74)breaking-down time 复位时间 J3B+WD]
B (75)budget 预算 .ud&$-[a
B (76)budget center 预算中心 5@
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B (77)budget cost allowance 预算成本折让 f9+6gY
B (78)budget manual 预算手册 t2|0no
B (79)budget period 预算期间 91DevizXx
B (80)budgetary control 预算控制 ?FEh9l)d\
B (81)budgeted capacity 预算生产能力 DF-.|-^9I
B (82)burden 制造费用 Xg\unUHa
B (83)business center 经营中心 %b~ND?nn-
B (84)business entity 营业个体 !
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B (85)business unit 经营单位 y{~tMpo<
B (86)buy-out management 管理性购买产权 ~y
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B (87)by-product 副产品 I]3!M`IMG
C (88)called-up share capital 催缴股本 (E~6fb"c
C (89)capacity 生产能力 l
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C (90)capacity ratios 生产能力比率 !1A< jL
C (91)capital 资本 {~G~=sC$
C (92)capital assets pricing model资本资产计价模式 =Lnip<t>ja
C (93)capital commitment 承诺资本 "v0SvV<7
C (94)capital employed 已运用的资本
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C (95)capital expenditure 资本支出 DbtkWq%
C (96)capital expenditureauthorization 资本支出核准 E b CK9
C (97)capital expenditure control 资本支出控制 2Uu!_n}tNF
C (98)capital expenditure proposal资本支出申请 @hrIu" '!
C (99)capital funding planning 资本基金筹集计划 fKtlf
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C (100)capital gain 资本收益 7) af
C (101)capital investment appraisal资本投资评估 zZey
C (102)capital maintenance 资本保全 }([}A`@
C (103)capital resource planning 资本资源计划 &5[+p{2
C (104)capital surplus 资本盈余 BxZ7Bk
C (105)capital turnover 资本周转率 q]*jTb
C (106)card 记录卡 LvZ',u}
C (107)cash 现金 {.DY\;Q
C (108)cash account 现金账户 yL
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C (109)cash book 现金账薄 T[c-E*{hR
C (110)cash cow 金牛产品 #q-fRZ:P
C (111)cash flow 现金流量 6#\:J0
C (112)cash discounted 现金贴现 oMOh4NH,x
C (113)cash flow budget 现金流量预算 3\C+g{}e
C (114)cash flow statement 现金流量表 'tU \~3k
C (115)cash ledger 现金分类账 9E0x\%2K
C (116)cash limit 现金限额 BHErc\ITP
C (117)CCA 现时成本会计 xuVc1jJH
C (118)center 中心 <(yAat$H
C (119)changeover time 变更时间 ,dVJAV7v
C (120)chartered entity 特许经济个体 o02G:!gB
C (121)cheque 支票 %az6\"n
C (122)cheque register 支票登记薄 4I|pkdF_
C (123)coin analysis 零钱分类 ?{5}3abB`
C (124)classification 分类 VUz+_)
C (125)clock card 工时卡 ,|,kU0xXz
C (126)code 代码 1?.NJ<)F
C (127)commitment accounting 承诺确认会计 tF./Jx]_
C (128)common cost 共同成本 'C#[iRG4
C (129)company limited byguarantee 有限担保责任公司 N.ZuSkRM
C (130)company limited shares 股份有限公司 }7P[%(T
5
C (131)competitive position 竞争能力状况 Y]uVA`%"b
C (132)concept 概念 *X}2
C (133)conglomerate 跨行业企业 ASr@5uFR
C (134)consistency concept 一致性概念 4 ?[1JN>
C (135)consolidated accounts 合并报表 BNFYUcVP
C (136)consolidation accounting 合并会计 `R -?+76?
C (137)consortium 财团 .~q>e*8AH
C (138)contingency plan 应急计划 r6:e
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C (139)contingent liabilities 或有负债 uY/CiTWr
C (140)continuous operation 连续生产 ya,-Lt
C (141)contra 抵消 Iek]/=
C (142)contract cost 合同成本 [X8EfU}
C (143)contract costing 合同成本计算 GhjqStjS&l
C (144)contribution 贡献毛益 B?y[ %i
C (145)contribution centre 贡献中心 QXl~a%lB
C (146)contribution chart 贡献图 EQ|Wke
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 >&F:/
C (148)contribution to salesration 贡献毛益对销售比率 rls{~ZRl
C (149)control 控制 _sy]k A
C (150)control account 控制帐户 AR&l9R[{N
C (151)control limits 控制限度 \ Z5160
C (152)controllability concept 可控制概念 4T
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C (153)controllable cost 可控制成本 9>`d
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C (154)conversion cost 加工成本 *~b~y7C
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 )ZFc5m^+u
C (156)corporate appraisal 公司评估 { 9\/aXPS
C (157)corporate planning 公司计划 9RkNRB)8
C (158)corporate social reporting 公司社会报告 xe3Jxo!U
C (159)corporation 股份公司 Rtl1eJ-
C (160)cost 成本 ZA@zs,o%
C (161)cost account 成本帐户 s~o\j/
C (162)cost accounting 成本会计 {SRD\&J[
C (163)cost accounting manual 成本手册 $
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C (164)cost accounts calendar 成本报表的日历时间
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C (165)cost adjustment 成本调整 !67xN?b
C (166)cost allocation 成本分配 CJs
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C (167)cost apportionment 成本分摊 ,Z! I ^
C (168)cost attribution 成本归属 ;W FiMM\
C (169)cost audit 成本审计 && PZ;
C (170)cost behaviour 成本性态 2+g'ul`
C (171)cost benefit analysis 成本效益分析 \$F#bIjC
C (172)cost center 成本中心 'Z#>K*
C (173)cost driver 成本动因