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注会《审计》英语常用词汇 UK{6Rh
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1.audit 审计 s]D&):
2.attestation 鉴证 ncF|wz
3.credibility 可信赖程度 @U~i<kt
4.audit of financial statements 财务报表审计 IW Ro$Yu
5.agreed-upon procedures 执行商定程序 %Ls5:Z=
6.high levels of assurance 高水平保证 D^R=
7.compilation 编制 >4c7r~\k
8.reliability 可靠性 9e`.H0
9.relevance 相关性 %
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10.professional skepticism 职业谨慎 O.ce"5Y^
11.objectivity 客观性 g$z9 ( i+
12. professional competence 专业胜任能力 PNjZbOmzS
13.Senior/CPA-in-charge 项目经理 v2vPfb
14.audit engagement letter 业务约定书 L<GF1I)
15.recurring audit 连续审计 $]{20"
16.the client 委托人 !9w;2Z]uum
17.change CPA 更换注册会计师 Jp'XZ]o\
18.the existing CPA 现任注册会计师 ;w\7p a
19.the successor CPA 后任注册会计师 Sr9)i8x{
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 Mya
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22.expert 专家 3G4N0{i
23.the board of directors 董事会 F|rJ{=x
24.knowledge of the entity‘ s business 了解被审计单位情况 __F?iRrCM
25.assess material misstatement risks评估重大错报风险 1$Jria5n
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 W.B>"u
27.a general knowledge of —— 初步了解―――的情况 Z#J
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28.a more knowledge of—— 进一步了解的情况 %[l*:05
29.the prior year‘s working papers 以前年度工作底稿 fmDn1N-bG
30.minutes of meeting 会议纪要 F(yx/W>Br_
31.business risks 经营风险 Awip qDAu
32.appropriateness 适当性 ] bPj%sb*@
33.accounting estimate 会计估计 l
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34.management representations 管理层声明 & o2F4
35.going concern assumption 持续经营假设 0n'~wz"wB
36.audit plan 审计计划 W(C\lSE0
37.significant audit areas 重点审计领域 SO~]aFoYt
38.error 错误 ( %i)A$i6a
39.fraud舞弊 AU3Ou5
40.modified or additional procedures 修改或追加审计程序 w<m)T
41.misappropriation of assets 侵占资产 13:yaRo
42.transactions without substance 虚假交易 Ql%0%naq1
43.unusual pressures 异常压力 Usa
44.the suspected noncompliance 涉嫌存在违法行为 0:,8Ce
45.materialiy 重要性 =nq9)4o
46.exceed the materiality level 超过重要性水平 '1$#onx
47.approach the materiality level 接近重要性水平 `|["{j}^
48.an acceptably low level 可接受水平 rO_|_nV[
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 gwf*M3(
50.misstatements or omissions 错报或漏报 zW,Nv>Ac5
51.aggregate 总计 FXAP]iqo
52.subsequent events 期后事项 6I)1[tU
53.adjust the financial statements 调整财务报表 Up(Jw-.
54.perform additional audit procedures 实施追加的审计程序 ~J
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55.audit risk 审计风险 r]C`#
56.detection risk 检查风险 ?|&plf|
57.inappropriate audit opinion 不适当的审计意见 @V9qbr=Z
58.material misstatement 重大的错报 .7BB*!CP
59.tolerable misstatement 可容忍错报 "Yk3K^`1T.
60.the acceptable level of detection risk 可接受的检查风险 eH*u,/
61.assessed level of material misstatement risk 重大错报风险的评估水平 ,>DaS(
62.simall business 小规模企业 \:ELO[(#|{
63.accounting system 会计系统 ndsu}:my
64.test of control 控制测试 v Ft]n
65.walk-through test 穿行测试 ^kS44pr\Q
66.communication 沟通 uV\ _j3,2
67.flow chart 流程图 3\=
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68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 f/FK>oUh
70.substantive procedures 实质性程序 [lSQ?
71.assertions 认定 'G.^g}N1
72.esistence 存在 SO}$96
73.occurrence 发生 :sMc}k?9S
74.completeness 完整性 ?89ZnH2/
75.rights and obligations 权利和义务 7c:5Ey
76.valuation and allocation 计价和分摊 U?MKZL7
77.cutoff 截止 Is87
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78.accuracy 准确性 :%#(<@ {
79.classification 分类 .szs?
80.inspection 检查 ~-"<)XPe
81.supervision of counting 监盘 N|pyp*8Z
82.observation 观察 !kPZuU`T
83.confirmation 函证 NwK(<dzG
84.computation 计算 Qx_K)
85.analytical procedures 分析程序 DwQaj"1<%
86.vouch 核对 [vIHYp
87.trace 追查 4_#yl9+
88.audit sampling 审计抽样 wbC'SOM
89.error 误差 jh3LD6|s}
90.expected error 预期误差 bt$+l[U^J
91.population 总体 Dn[iA~
92.sampling risk 抽样风险 \2rCT~x
93.non- sampling risk 非抽样风险 hb6UyN
94.sampling unit 抽样单位 . PzlhTL7
95.statistical sampling 统计抽样 F-=W7 D:[c
96.tolerable error 可容忍误差 w% Ug9
97.the risk of under reliance 信赖不足风险 VW7
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98.the risk of over reliance 信赖过度风险 ;'\{T#5)
99.the risk of incorrect rejection 误拒风险 /r4QDwu
100. the risk of incorrect acceptance 误受风险 .js@F/Hp
101.working trial balance 试算平衡表 bS0z\!1
102.index and cross-referencing 索引和交叉索引 -PHVM=:
103.cash receipt 现金收入 7VP[U,
104.cash disbursement 现金支出 -?8;-h, h
105.bank statement 银行对账单 x?ajTzMv
106.bank reconciliation 银行存款余额调节表 V9v80e {n4
107.balance sheet date 资产负债表日 ^,Sl^ 9K
108.net realizable value 可变现净值 y.zS?vv2g
109.storeroom 仓库 D@Zb|EI%<
110.sale invoice 销售发票 0FDfB;
111.price list 价目表 PV2cZ/
112.positive confirmation request 积极式询证函 ]LvpYRU$P
113.negative confirmation request 消极式询证函 "}"Bvp^
114.purchase requisition 请购单 cVzOW|NVx
115.receiving report 验收报告 Ax#$z
116.gross margin 毛利 VfJbexYT
117.manufacturing overhead 制造费用 mkfU
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118.material requisition 领料单 P|"U
119.inventory-taking 存货盘点 kEM5eY
120.bond certificate 债券 1 :xN )M,s
121.stock certificate 股票 +^St"GWY
122.audit report 审计报告 ^-CQ9r*
123.entity 被审计单位 IC-k
124.addressee of the audit report 审计报告的收件人 Pkr0|bs*
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 zSYh\g"
127.disclaimer of opinion 无法表示意见 >L#HE
128.adverse opinion 否定意见 -U6" Ce
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A (1)ABC 作业基础成本计算 B}=
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A (2)absorbed overhead 已吸收制造费用 a95QDz
A (3)absorption costing 吸收成本计算
UB3b
A (4)account 账户,报表 ub|tX 'o
A (5)accounting postulate 会计假设 C~4$A/&(
A (6)accounting series release 会计公告文件 G22=8V
A (7)accounting valuation 会计计价 rYnjQr2a
A (8)account sale 承销清单 e1e2Wk
A (9)accountability concept 经营责任概念 l\=M'D
A (10)accountancy 会计职业 @"jV^2oY1
A (11)accountant 会计师 kfF.Ctr1a
A (12)accounting 会计 #,dE
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A (13)agency cost 代理成本 [u_-x3`
A (14)accounting bases 会计基础 qg;[~JZYKi
A (15)accounting manual 会计手册 #ii,GN~N
A (16)accounting period 会计期间
C0\A
A (17)accounting policies 会计方针 MQR@(>TZy
A (18)accounting rate of return 会计报酬率 I("J$
A (19)accounting reference date 会计参照日 -[kbHrl&
A (20)accounting reference period 会计参照期间 * \@u,
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A (21)accrual concept 应计概念 tHhA_
A (22)accrual expenses 应计费用 $u"t/_%
A (23)acid test ration 速动比率(酸性测试比率) gxpGi@5
A (24)acquisition 购置 L#'B-G4&y
A (25)acquisition accounting 收购会计 @u./VK
A (26)activity based accounting 作业基础成本计算 9JHu{r"M
A (27)adjusting events 调整事项 kRBPl99
A (28)administrative expenses 行政管理费 C7ZU)MEUd/
A (29)advice note 发货通知 ,B>Rc#
A (30)amortization 摊销 +tz^ &(
A (31)analytical review 分析性检查 dP(*IOO.
A (32)annual equivalent cost 年度等量成本法 Hu
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A (33)annual report and accounts 年度报告和报表 em
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A (34)appraisal cost 检验成本 ?)9mHo^
A (35)appropriation account 盈余分配账户 J
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A (36)articles of association 公司章程细则 {
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A (37)assets 资产 I|=$.i
A (38)assets cover 资产保障 hSmu"a,S
A (39)asset value per share 每股资产价值 i%7b)t[y
A (40)associated company 联营公司 z.f~wAT@<
A (41)attainable standard 可达标准 xF*C0B;QL
NGHzifaE
A (42)attributable profit 可归属利润 dU]>
A (43)audit 审计 7Zl-|
A (44)audit report 审计报告 sF?N vp
A (45)auditing standards 审计准则 M2ig iR
A (46)authorized share capital 额定股本 75`*aAZ3
A (47)available hours 可用小时 0zg\thL
A (48)avoidable costs 可避免成本 Az2HlKF"L
B (49)back-to-back loan 易币贷款 4'pg>
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B (50)backflush accounting 倒退成本计算 _zQ3sm
B (51)bad debts 坏帐 &Y2mLPB
B (52)bad debts ratio 坏帐比率 #NM.g
B (53)bank charges 银行手续费 RltG/ZI
B (54)bank overdraft 银行透支 `;L0ax
B (55)bank reconciliation 银行存款调节表 )1H$5h
B (56)bank statement 银行对账单 p&=F:-
B (57)bankruptcy 破产 [{F8+a^
B (58)basis of apportionment 分摊基础 36D-J)-Z
B (59)batch 批量 |[x) %5F
B (60)batch costing 分批成本计算 QKYGeT7&Y'
B (61)beta factor B(市场)风险因素 JHN35a+
B (62)bill 账单 8phcekh+
B (63)bill of exchange 汇票 1!. CfQi
B (64)bill of landing 提单 w$*t.Q*
B (65)bill of materials 用料预计单 I(r ^q"
B (66)bill payable 应付票据 K ;2tY+I
B (67)bill receivable 应收票据 9
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B (68)bin card 存货记录卡 2RDos#
B (69)bonus 红利 ~:."BA
B (70)book-keeping 薄记 _p vL b
B (71)Boston classification 波士顿分类 <,,U>0
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B (72)breakeven chart 保本图 SE+K"faKQ
B (73)breakeven point 保本点 xUE 9%qO
B (74)breaking-down time 复位时间 Ek'
B (75)budget 预算 )2mi6[qs0l
B (76)budget center 预算中心 O&93QN0
B (77)budget cost allowance 预算成本折让 Fl GKy9k
B (78)budget manual 预算手册 uY;-x~Z
B (79)budget period 预算期间 Ml8 '=KN_
B (80)budgetary control 预算控制 kWL\JDZ`.
B (81)budgeted capacity 预算生产能力 28M!G~|
B (82)burden 制造费用 EAq/Yw2$
B (83)business center 经营中心 }et^'BkA(
B (84)business entity 营业个体 F9]j{'#
B (85)business unit 经营单位 K"1xtpy
B (86)buy-out management 管理性购买产权 %&9tn0B
B (87)by-product 副产品 6C>x,kU
C (88)called-up share capital 催缴股本 ;
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C (89)capacity 生产能力 Q nikgV
C (90)capacity ratios 生产能力比率 mPGF Y
C (91)capital 资本 Y;>0)eP
C (92)capital assets pricing model资本资产计价模式 KLlo^1.<
C (93)capital commitment 承诺资本 w}pFa76rm
C (94)capital employed 已运用的资本 =rS z>l
C (95)capital expenditure 资本支出 W&y%fd\&3
C (96)capital expenditureauthorization 资本支出核准 @AL,@P/9=
C (97)capital expenditure control 资本支出控制 MId\dFu
C (98)capital expenditure proposal资本支出申请 %(b`i C9
C (99)capital funding planning 资本基金筹集计划 pLL
^R
C (100)capital gain 资本收益 G8"L#[~
C (101)capital investment appraisal资本投资评估 N4"%!.Y
C (102)capital maintenance 资本保全 6l IFxc
C (103)capital resource planning 资本资源计划 $(_Xt- 6
C (104)capital surplus 资本盈余 UT$G?D";M
C (105)capital turnover 资本周转率 5B| iBS l
C (106)card 记录卡 *nD yB.(
C (107)cash 现金 uY5 &93R
C (108)cash account 现金账户 Ps0'WRJnx
C (109)cash book 现金账薄 |{]\n/M
C (110)cash cow 金牛产品 !<}<HR^)
C (111)cash flow 现金流量 $Y][-8{t
C (112)cash discounted 现金贴现 vBQ|
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C (113)cash flow budget 现金流量预算 D
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C (114)cash flow statement 现金流量表 ~^=QBwDW8N
C (115)cash ledger 现金分类账 0Ep%&>@
C (116)cash limit 现金限额 y1^<!I
C (117)CCA 现时成本会计 t#oJr2
C (118)center 中心 swuW6p
C (119)changeover time 变更时间 +Ck<tx3h&
C (120)chartered entity 特许经济个体 oT$w14b
C (121)cheque 支票 T>d-f=(9KH
C (122)cheque register 支票登记薄 o
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C (123)coin analysis 零钱分类 axnkuP(
C (124)classification 分类 & :x_
C (125)clock card 工时卡 Lm"l*
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C (126)code 代码 f&B&!&gZ
C (127)commitment accounting 承诺确认会计 QNzI
C (128)common cost 共同成本 om$)8'A,l
C (129)company limited byguarantee 有限担保责任公司 2 @Jw?+}vr
C (130)company limited shares 股份有限公司 Lm"a3
Nb
C (131)competitive position 竞争能力状况 U,Nf&g
C (132)concept 概念 'x
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C (133)conglomerate 跨行业企业 $d%m%SZxv
C (134)consistency concept 一致性概念 fb4/LVg'J
C (135)consolidated accounts 合并报表 py9(z`}
C (136)consolidation accounting 合并会计 rC}r99Pe:x
C (137)consortium 财团 Xm*gH, '
C (138)contingency plan 应急计划 t.c XrX`k
C (139)contingent liabilities 或有负债 >V@-tT"^:
C (140)continuous operation 连续生产 #A@*k}/+
C (141)contra 抵消 Hn0,LH$/
C (142)contract cost 合同成本 &(-+?*A`E
C (143)contract costing 合同成本计算 ,*8}TIS(s
C (144)contribution 贡献毛益 QM`A74j0]\
C (145)contribution centre 贡献中心 )nJs9}( 0
C (146)contribution chart 贡献图 aGx`ec*t
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 V9NE kS
C (148)contribution to salesration 贡献毛益对销售比率 y} AkF2:
C (149)control 控制 ZY +NKb_
C (150)control account 控制帐户 Hq"i0Xm
C (151)control limits 控制限度 g:`V:kbY$
C (152)controllability concept 可控制概念 R
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C (153)controllable cost 可控制成本 0sto9n3
C (154)conversion cost 加工成本 Eic/#j{4
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 f"q='B9_T\
C (156)corporate appraisal 公司评估 DzYi>
E:*
C (157)corporate planning 公司计划 3i=+ [
C (158)corporate social reporting 公司社会报告 L
|EvI.f
C (159)corporation 股份公司 ]re1$W#*
C (160)cost 成本 #GT/Q3{C
C (161)cost account 成本帐户
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C (162)cost accounting 成本会计 (S* T{OgO
C (163)cost accounting manual 成本手册 j8W
nXp_
C (164)cost accounts calendar 成本报表的日历时间 cU?A|'
C (165)cost adjustment 成本调整 Z{xm(^'i
C (166)cost allocation 成本分配 rg)>ZHx
C (167)cost apportionment 成本分摊 LJ`*&J
C (168)cost attribution 成本归属 6MvjNbQ
C (169)cost audit 成本审计 Eb{Zm<TP
C (170)cost behaviour 成本性态 xX*I.saK
C (171)cost benefit analysis 成本效益分析 }&Ngh4/
C (172)cost center 成本中心 yt}Ve6 m
C (173)cost driver 成本动因