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注会《审计》英语常用词汇
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1.audit 审计 s
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2.attestation 鉴证 \vwsRT 1
3.credibility 可信赖程度 iXLODuI
4.audit of financial statements 财务报表审计 R<(kiD\?]
5.agreed-upon procedures 执行商定程序 m03D+@F
6.high levels of assurance 高水平保证 [.:SV|AF#
7.compilation 编制 0i/!by{@
8.reliability 可靠性 ,'!x9 `
9.relevance 相关性 A.- j5C4
10.professional skepticism 职业谨慎 zNG]v?JAh
11.objectivity 客观性 )c*NS7D~f
12. professional competence 专业胜任能力 |p_\pa1&
13.Senior/CPA-in-charge 项目经理 <KY \sb9
14.audit engagement letter 业务约定书 ZW+M<G
15.recurring audit 连续审计 4gD;X NrV
16.the client 委托人 /Q]6"nY
17.change CPA 更换注册会计师 Hreu3N
18.the existing CPA 现任注册会计师 nUb0R~wr$G
19.the successor CPA 后任注册会计师 &k53*Wo
20.the preceding CPA前任注册会计师 vX?MB
21.issue the audit report 出具审计报告 :)JIKP%$\)
22.expert 专家 : ;l9t
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23.the board of directors 董事会 lQ&"p+n
24.knowledge of the entity‘ s business 了解被审计单位情况 80m<OW1
25.assess material misstatement risks评估重大错报风险 U)v){g3w)
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 "2'4b
27.a general knowledge of —— 初步了解―――的情况 ;@ <E
28.a more knowledge of—— 进一步了解的情况 K<3,=gL9[
29.the prior year‘s working papers 以前年度工作底稿 R;d)I^@
30.minutes of meeting 会议纪要 mH`K~8pRg
31.business risks 经营风险 [pY1\$,
32.appropriateness 适当性 x)}.@\&%
33.accounting estimate 会计估计 G.{)#cR
34.management representations 管理层声明 r ,cz
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35.going concern assumption 持续经营假设 uy'I#^Bt
36.audit plan 审计计划 O~P1d&:L
37.significant audit areas 重点审计领域 kz!CxI (
38.error 错误 ^+J3E4
39.fraud舞弊 S[zETRSG
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 vQH6CB"
42.transactions without substance 虚假交易 FH
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43.unusual pressures 异常压力 e};\"^HH
44.the suspected noncompliance 涉嫌存在违法行为 L.ML0H-
45.materialiy 重要性 ob.Br:x
46.exceed the materiality level 超过重要性水平 rd_!'pG
47.approach the materiality level 接近重要性水平 Qxb%P<`u
48.an acceptably low level 可接受水平 hnYL<<AA
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 |7#S0Ca@
50.misstatements or omissions 错报或漏报 MA`.&MA.
51.aggregate 总计 kO3N.t@n
52.subsequent events 期后事项 WY& [%r
53.adjust the financial statements 调整财务报表 8el\M/u{
54.perform additional audit procedures 实施追加的审计程序 y1qJ
55.audit risk 审计风险 qrr[QEFW
56.detection risk 检查风险 a>H8,a
57.inappropriate audit opinion 不适当的审计意见 ~fF_]UVq3
58.material misstatement 重大的错报 ?y/LMja
59.tolerable misstatement 可容忍错报 xfzGixA
60.the acceptable level of detection risk 可接受的检查风险 /_(q7:<ZF
61.assessed level of material misstatement risk 重大错报风险的评估水平 kVRh/<s
62.simall business 小规模企业 e+~Q58oD
63.accounting system 会计系统
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64.test of control 控制测试 $n#NUPzG+
65.walk-through test 穿行测试 sx^0*h-Qq
66.communication 沟通 1F,>siuh ,
67.flow chart 流程图 Z1dLC'/b]
68.reperformance of internal control 重新执行 Lk8[fFa4
69.audit evidence 审计证据 w7E7r?)Wl|
70.substantive procedures 实质性程序 Ze.\<^-t
71.assertions 认定 bXNM.K
72.esistence 存在 o4t6NDa
73.occurrence 发生 ~PZIYG"D
74.completeness 完整性 u*6Y>_iA
75.rights and obligations 权利和义务 b#[EkI 0@
76.valuation and allocation 计价和分摊 dX;Q\
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77.cutoff 截止 5jey%)=
78.accuracy 准确性 al1Nmc#
79.classification 分类 I.>SC
80.inspection 检查 "i^<
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81.supervision of counting 监盘 V48o+ O
82.observation 观察 9Hm>@dBhM
83.confirmation 函证 ;oM7H*WC
84.computation 计算 ""W*) rR
85.analytical procedures 分析程序 78UE?) X"
86.vouch 核对 /H'F4->
87.trace 追查 Sg+
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88.audit sampling 审计抽样 NpAZuISD!
89.error 误差 i"RBk%
90.expected error 预期误差 t3 rQ5m
91.population 总体 mmvo
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92.sampling risk 抽样风险 |r<#>~*
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 MO-7yp:K
95.statistical sampling 统计抽样 h%PbM`:}6
96.tolerable error 可容忍误差 n6C]JWG\/U
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 Wi2Tg^
99.the risk of incorrect rejection 误拒风险 IBm"VCg{Ew
100. the risk of incorrect acceptance 误受风险 0nsj ihw
101.working trial balance 试算平衡表 |y$8!*S~(
102.index and cross-referencing 索引和交叉索引 ]
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103.cash receipt 现金收入 :G[6c5j|V
104.cash disbursement 现金支出 3aUWQP2
105.bank statement 银行对账单 8<:.DFq
106.bank reconciliation 银行存款余额调节表 %f1>cO9[
107.balance sheet date 资产负债表日 |PxTm
108.net realizable value 可变现净值 kNk$[Yfs
109.storeroom 仓库 y*<x@i+h
110.sale invoice 销售发票 ~5]%+G
111.price list 价目表 VdOcKP.
112.positive confirmation request 积极式询证函 =-%10lOI
113.negative confirmation request 消极式询证函 k0@*Up3{7
114.purchase requisition 请购单 yOswqhz
115.receiving report 验收报告 }8eu 9~
116.gross margin 毛利 EPiZe-
117.manufacturing overhead 制造费用 %U?1Gf e
118.material requisition 领料单 uA;vW\fHr
119.inventory-taking 存货盘点 nh]}KFO h
120.bond certificate 债券 T
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121.stock certificate 股票 vhd +A
122.audit report 审计报告
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123.entity 被审计单位 .I %`yhCW
124.addressee of the audit report 审计报告的收件人 AMre(lgh
125.unqualified opinion 无保留意见 ;!(GwgllD
126.qualified opinion 保留意见 @8eQ|.q]Q
127.disclaimer of opinion 无法表示意见 gZ@z}CIw'
128.adverse opinion 否定意见 8)bqN$*h
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A (1)ABC 作业基础成本计算 ;ZoEqMv
A (2)absorbed overhead 已吸收制造费用 Ohn?>qQ
A (3)absorption costing 吸收成本计算 %$[#/H7=W
A (4)account 账户,报表 qAW?\*n5N
A (5)accounting postulate 会计假设 5>\~jf
A (6)accounting series release 会计公告文件 D~b_nFD
A (7)accounting valuation 会计计价 A-f,&TO
A (8)account sale 承销清单 y8j6ttQv=t
A (9)accountability concept 经营责任概念 l4$Iv:
A (10)accountancy 会计职业 *!MMl]gU?
A (11)accountant 会计师 vHXCT?FuG
A (12)accounting 会计 {1;R&
A (13)agency cost 代理成本 ;~-M$a
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A (14)accounting bases 会计基础 y$y!{R@
A (15)accounting manual 会计手册 +SNjU"x
A (16)accounting period 会计期间 O9ar|8y
A (17)accounting policies 会计方针 b'%)?{E
A (18)accounting rate of return 会计报酬率 *CCh\+S7m
A (19)accounting reference date 会计参照日 v3b
+Ddp
A (20)accounting reference period 会计参照期间 +3[8EM#g
A (21)accrual concept 应计概念 4o|<zn
A (22)accrual expenses 应计费用 ^v5<* uf%m
A (23)acid test ration 速动比率(酸性测试比率) xG WA5[YV
A (24)acquisition 购置 (v}4,'dS
A (25)acquisition accounting 收购会计 #Q1}h
A (26)activity based accounting 作业基础成本计算 ./35_Vy/O
A (27)adjusting events 调整事项 ~@$RX:p
A (28)administrative expenses 行政管理费 7 T
A (29)advice note 发货通知 Qs,4PPEg
A (30)amortization 摊销 yJ4ZB/ZQ
A (31)analytical review 分析性检查 bm poptfL
A (32)annual equivalent cost 年度等量成本法 0
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A (33)annual report and accounts 年度报告和报表 t76B0L{
A (34)appraisal cost 检验成本 6d(D>a
A (35)appropriation account 盈余分配账户 ha?M[Vyw4Q
A (36)articles of association 公司章程细则 |B
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A (37)assets 资产 :i>If:>g
A (38)assets cover 资产保障 w+u1"
A (39)asset value per share 每股资产价值 ,c,@WQ2:-
A (40)associated company 联营公司 B \LmE+a>
A (41)attainable standard 可达标准 l[<U UEjZJ
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A (42)attributable profit 可归属利润 ?$#P
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A (43)audit 审计 oA?EJ ~%
A (44)audit report 审计报告 nJ}@9v F/
A (45)auditing standards 审计准则 '
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A (46)authorized share capital 额定股本 Ka y\;fXT
A (47)available hours 可用小时 >hY.F/[
A (48)avoidable costs 可避免成本 1:!H`*DU&
B (49)back-to-back loan 易币贷款 MK(~
B (50)backflush accounting 倒退成本计算 [\qclW;L
B (51)bad debts 坏帐 3EHB~rL/C
B (52)bad debts ratio 坏帐比率 %j@@J\G!
B (53)bank charges 银行手续费 tl;b~k
B (54)bank overdraft 银行透支 <$u\PJF7_^
B (55)bank reconciliation 银行存款调节表 55FRPNx-x
B (56)bank statement 银行对账单 U$46=F|
B (57)bankruptcy 破产 !Df>Q5~g
B (58)basis of apportionment 分摊基础 ey6ujV7!
B (59)batch 批量 )|/%]@` N
B (60)batch costing 分批成本计算 Y/sZPG}4
B (61)beta factor B(市场)风险因素 V8Ri2&|3
B (62)bill 账单 7,zE?KG /
B (63)bill of exchange 汇票 _2Mpzv
B (64)bill of landing 提单 qOy0QZ#0
B (65)bill of materials 用料预计单 /0o#V-E)
B (66)bill payable 应付票据 Sm{> 8e}UE
B (67)bill receivable 应收票据 < 0YoZSNGj
B (68)bin card 存货记录卡 #{?~XS
B (69)bonus 红利 |nfMoUI
B (70)book-keeping 薄记 ,m8mh)K?0>
B (71)Boston classification 波士顿分类 m%=*3gH]&
B (72)breakeven chart 保本图 _u]%K-_
B (73)breakeven point 保本点 Q'Tg0,,S
B (74)breaking-down time 复位时间 w+wtr[;wwL
B (75)budget 预算 .TCDv4?
B (76)budget center 预算中心 %>$Puy\U
B (77)budget cost allowance 预算成本折让 74 &q2g{
B (78)budget manual 预算手册 q[GDK^-g
B (79)budget period 预算期间 7]9,J(:Ed
B (80)budgetary control 预算控制 wh)F&@6 R!
B (81)budgeted capacity 预算生产能力 O4Q"2
B (82)burden 制造费用 0U~*uDU
B (83)business center 经营中心 H'JU5nE
B (84)business entity 营业个体 u-_1)'
B (85)business unit 经营单位 w2 r
B (86)buy-out management 管理性购买产权 }'*6 A
B (87)by-product 副产品 =t`cHs29
C (88)called-up share capital 催缴股本 i\O^s ]
C (89)capacity 生产能力 =^Sx
Z Bn
C (90)capacity ratios 生产能力比率 3=yfbO<
-
C (91)capital 资本 w {"1V7|
C (92)capital assets pricing model资本资产计价模式 (k8}9[3G
C (93)capital commitment 承诺资本 px*1 3"
C (94)capital employed 已运用的资本 }=}wLm#&1
C (95)capital expenditure 资本支出 4Us_Z{.
C (96)capital expenditureauthorization 资本支出核准 )XHn.>]nc
C (97)capital expenditure control 资本支出控制 }8POm#
C (98)capital expenditure proposal资本支出申请 tt#dO@G#Fe
C (99)capital funding planning 资本基金筹集计划 [Ky3WppR
C (100)capital gain 资本收益 R8_I ASs
C (101)capital investment appraisal资本投资评估 l*6Zh"o:
C (102)capital maintenance 资本保全 -i1 f
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C (103)capital resource planning 资本资源计划 NSBcYObX
C (104)capital surplus 资本盈余 >,E^ R `y
C (105)capital turnover 资本周转率 !-.GfI:q
C (106)card 记录卡 T@Y, 7ccpd
C (107)cash 现金 vP=68muD
C (108)cash account 现金账户 U`lK'..
C (109)cash book 现金账薄 ZPyzx\6\
C (110)cash cow 金牛产品 kY
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C (111)cash flow 现金流量 U2l3E*O
C (112)cash discounted 现金贴现 *yaS^k\
C (113)cash flow budget 现金流量预算 TL)*onA9
C (114)cash flow statement 现金流量表 9}u,`&
C (115)cash ledger 现金分类账 FJ-H
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C (116)cash limit 现金限额 eZaSV>27
C (117)CCA 现时成本会计 o<G#%9j
C (118)center 中心 ~MBPN4r
C (119)changeover time 变更时间 E5$]0#jB
C (120)chartered entity 特许经济个体
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C (121)cheque 支票 76wNZv)9
C (122)cheque register 支票登记薄 7@
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C (123)coin analysis 零钱分类 wD=]U@t`,
C (124)classification 分类 8AX_y3$
C (125)clock card 工时卡 M
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C (126)code 代码 P RWb6
C (127)commitment accounting 承诺确认会计 o6d x\
C (128)common cost 共同成本 d 8DU[p
C (129)company limited byguarantee 有限担保责任公司 UXs)$
C (130)company limited shares 股份有限公司 BMy3tyO
C (131)competitive position 竞争能力状况 m3gv %h
C (132)concept 概念 +.Ij%S[Px5
C (133)conglomerate 跨行业企业 Zym6btc
C (134)consistency concept 一致性概念 z
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C (135)consolidated accounts 合并报表 =o~GLbsER
C (136)consolidation accounting 合并会计 D%abBE1
C (137)consortium 财团 u0c}[BAF
C (138)contingency plan 应急计划 S0)JIrrHC
C (139)contingent liabilities 或有负债 lI 4tW=
C (140)continuous operation 连续生产 pL5cw=
C (141)contra 抵消 5$:
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C (142)contract cost 合同成本 D2?H"PH
C (143)contract costing 合同成本计算 \xj;{xc
C (144)contribution 贡献毛益 BG+i tyH
C (145)contribution centre 贡献中心 I70c,4_G
C (146)contribution chart 贡献图 pA~}_
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 80Dn!9j*
C (148)contribution to salesration 贡献毛益对销售比率 p 1'l D
C (149)control 控制 njF$1? )sq
C (150)control account 控制帐户 `oJQA$UD
C (151)control limits 控制限度 ujZ`T0
C (152)controllability concept 可控制概念 ch8a
C (153)controllable cost 可控制成本 A^>@6d $2
C (154)conversion cost 加工成本 MLu!8dgI
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 kFv*>>X`
C (156)corporate appraisal 公司评估 Q$c6l[(g
C (157)corporate planning 公司计划 N2v/<
C (158)corporate social reporting 公司社会报告 S^eem_C
C (159)corporation 股份公司 (Jk&U8y
C (160)cost 成本 AJ bCC
C (161)cost account 成本帐户 sD:o
2(G*
C (162)cost accounting 成本会计 x#J9GP.
C (163)cost accounting manual 成本手册 dRX~eIw
C (164)cost accounts calendar 成本报表的日历时间 LE\=Y;%
C (165)cost adjustment 成本调整 Uj):}xgi'
C (166)cost allocation 成本分配 UqOBr2UmG
C (167)cost apportionment 成本分摊 X.eOw>.
C (168)cost attribution 成本归属 _&uJE&xl}
C (169)cost audit 成本审计 .eR1\IAm
C (170)cost behaviour 成本性态 >
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C (171)cost benefit analysis 成本效益分析 zj1~[$
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C (172)cost center 成本中心 dU$VRgP/
C (173)cost driver 成本动因