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注会《审计》英语常用词汇 GpC*w
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1.audit 审计 nYE''g+x
2.attestation 鉴证 =c34MY(#X
3.credibility 可信赖程度 i[O{M`Z%
4.audit of financial statements 财务报表审计 ~R*01AnZ
5.agreed-upon procedures 执行商定程序 xO0}A1t
Wd
6.high levels of assurance 高水平保证 <KEVA?0>
7.compilation 编制 !;U;5 e=0
8.reliability 可靠性 `#c3
6
9.relevance 相关性 9:4m@dguh-
10.professional skepticism 职业谨慎
m.b}A'GT
11.objectivity 客观性 6Z>G%yK
12. professional competence 专业胜任能力 'S'Z-7h>0
13.Senior/CPA-in-charge 项目经理 1> 'xmp+#
14.audit engagement letter 业务约定书 #DkdFy
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15.recurring audit 连续审计 mhv ;pM6
16.the client 委托人 =}OcMM`f
17.change CPA 更换注册会计师 E06)&tF
18.the existing CPA 现任注册会计师 ur|
vh5
19.the successor CPA 后任注册会计师 MY>*F[~ 2
20.the preceding CPA前任注册会计师 (/e[n.T
21.issue the audit report 出具审计报告 K4vOy_wT
22.expert 专家 0wpGIT!2
23.the board of directors 董事会 Fu\!'\6
24.knowledge of the entity‘ s business 了解被审计单位情况 ,\'E<O2T
25.assess material misstatement risks评估重大错报风险 ;4Wz0suf
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
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27.a general knowledge of —— 初步了解―――的情况 _(J4
28.a more knowledge of—— 进一步了解的情况 rk7d7`V
29.the prior year‘s working papers 以前年度工作底稿 q!Q*T^-rO
30.minutes of meeting 会议纪要 |rL#HG
31.business risks 经营风险
*Q!I^]CR
32.appropriateness 适当性 o!Y61S(
33.accounting estimate 会计估计 Prqr,
34.management representations 管理层声明 kj]m@mS[
35.going concern assumption 持续经营假设 | h%0)_
36.audit plan 审计计划 eEZZ0NNe;
37.significant audit areas 重点审计领域 W@p 27Tiq
38.error 错误 %Y-KjSs+l
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 7Rl/F1G o}
41.misappropriation of assets 侵占资产 #``Alh8
42.transactions without substance 虚假交易 9}<iS w[
43.unusual pressures 异常压力 w@i;<LY.
44.the suspected noncompliance 涉嫌存在违法行为 +T8]R7b9
45.materialiy 重要性 |gwGCa+
46.exceed the materiality level 超过重要性水平 * amZ
47.approach the materiality level 接近重要性水平 ^2-+MWW.
48.an acceptably low level 可接受水平 Q4B(NYEu(
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 5
]F4.sa
50.misstatements or omissions 错报或漏报 ['DYP-1J
51.aggregate 总计 <uXQT$@?
52.subsequent events 期后事项 Z,:}H6Mj9
53.adjust the financial statements 调整财务报表 vhz Q.>
54.perform additional audit procedures 实施追加的审计程序 }@<Ru
55.audit risk 审计风险 E, ;'n
56.detection risk 检查风险 !~!\=etm
57.inappropriate audit opinion 不适当的审计意见 q?=_{oH9
58.material misstatement 重大的错报 =(Pk7{
59.tolerable misstatement 可容忍错报 ofy)}/i
60.the acceptable level of detection risk 可接受的检查风险 ~M9&SDT/lB
61.assessed level of material misstatement risk 重大错报风险的评估水平 (5efNugc
62.simall business 小规模企业 -}KW"#9c
63.accounting system 会计系统 *zl-R*bM$
64.test of control 控制测试 TLT6z[
65.walk-through test 穿行测试 \(`,z}Ht _
66.communication 沟通 ]~kgsI[E
67.flow chart 流程图 $&KiN82,
68.reperformance of internal control 重新执行 CW'<Nh
69.audit evidence 审计证据 Y8Z-m (OQ
70.substantive procedures 实质性程序 QB6.
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71.assertions 认定 ^.u
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72.esistence 存在 XT{o
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73.occurrence 发生 Z/+H
74.completeness 完整性 Wf>=^ ~
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75.rights and obligations 权利和义务 ,%$Cf
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76.valuation and allocation 计价和分摊 Bs';!,=
77.cutoff 截止 I
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78.accuracy 准确性 Je#vu`.\\
79.classification 分类 )O$T; U
80.inspection 检查 QR(j7>+J^
81.supervision of counting 监盘 A}MF>.!}C
82.observation 观察 t&nK5p95(
83.confirmation 函证 4ad
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84.computation 计算 'tMS5d)4:
85.analytical procedures 分析程序 pL`)^BJ
86.vouch 核对 7da~+(yhr
87.trace 追查 :8l#jU`y
88.audit sampling 审计抽样 Azag*M?
89.error 误差 `(VVb@:o
90.expected error 预期误差 *ez7Q
91.population 总体 =
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92.sampling risk 抽样风险 ]Ag{#GJ5D
93.non- sampling risk 非抽样风险 9B2`FJ
94.sampling unit 抽样单位 ,N@N4<C]
95.statistical sampling 统计抽样 31{)~8
96.tolerable error 可容忍误差 &D#B"XI
97.the risk of under reliance 信赖不足风险 /9(8ML#E
98.the risk of over reliance 信赖过度风险 ;-d2~1$
99.the risk of incorrect rejection 误拒风险 X,ok 3c4X
100. the risk of incorrect acceptance 误受风险 L,*#
101.working trial balance 试算平衡表 8rM1kOCf
102.index and cross-referencing 索引和交叉索引 \5R>+[n!
103.cash receipt 现金收入 K?H(jP2mpM
104.cash disbursement 现金支出 e|Mw9DIW
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 {^6<Ohe4j
107.balance sheet date 资产负债表日 mmBZ}V+&=
108.net realizable value 可变现净值 gtJCvVj>g
109.storeroom 仓库 Ujfs!ikh&F
110.sale invoice 销售发票 U'Fc\M5l/l
111.price list 价目表 N7}yU~j^
112.positive confirmation request 积极式询证函 #}aBRKZf6
113.negative confirmation request 消极式询证函 %nT &
114.purchase requisition 请购单 `!7QegJa"
115.receiving report 验收报告 R\:t
73
116.gross margin 毛利 3?-2~s3gp
117.manufacturing overhead 制造费用 GdtR /1
118.material requisition 领料单 y3!#*NU
119.inventory-taking 存货盘点 D}L4uz?
120.bond certificate 债券 %\?Gzc_
121.stock certificate 股票 /*hS0xN*
122.audit report 审计报告 :my@Oxx4@
123.entity 被审计单位 P(Z\y^S
124.addressee of the audit report 审计报告的收件人 xT;j_'9U;
125.unqualified opinion 无保留意见 : ?z E@Ct
126.qualified opinion 保留意见 #u$ Z/,
127.disclaimer of opinion 无法表示意见 w$FN(BfA
128.adverse opinion 否定意见 iYb{qv_4
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A (1)ABC 作业基础成本计算 "MU)8$d
A (2)absorbed overhead 已吸收制造费用 sZYTpZgW4L
A (3)absorption costing 吸收成本计算 :IX_}|
A (4)account 账户,报表 u,),kj<
A (5)accounting postulate 会计假设 %a$Fsn
A (6)accounting series release 会计公告文件 }
f+hB
A (7)accounting valuation 会计计价 QliP9-im3
A (8)account sale 承销清单 eW zyydl
A (9)accountability concept 经营责任概念 ]_&pIBp
A (10)accountancy 会计职业 Cswa5l`af
A (11)accountant 会计师 egy#8U)Z
A (12)accounting 会计 Eumdv#Qg
A (13)agency cost 代理成本 i*ji
A (14)accounting bases 会计基础 V9<CeTl'
A (15)accounting manual 会计手册 {uji7TB
A (16)accounting period 会计期间 k80!!S=_>
A (17)accounting policies 会计方针 dxF/]>t
A (18)accounting rate of return 会计报酬率 :j(D&?ao
A (19)accounting reference date 会计参照日 &{(8EvuDd
A (20)accounting reference period 会计参照期间 ?KtvXTy{m
A (21)accrual concept 应计概念 J&jig?t
A (22)accrual expenses 应计费用 O!.mc=Gx7
A (23)acid test ration 速动比率(酸性测试比率) SM8m\c
A (24)acquisition 购置 )0xEI
A (25)acquisition accounting 收购会计 ffE&=eh)
A (26)activity based accounting 作业基础成本计算 :h)A/k_
A (27)adjusting events 调整事项 +Y|HO[
A (28)administrative expenses 行政管理费 =OU]<%
A (29)advice note 发货通知 ZeP3
Yjr3
A (30)amortization 摊销 N~@VZbS(6
A (31)analytical review 分析性检查 ?UV^6
A (32)annual equivalent cost 年度等量成本法 AC9#!#
OGB
A (33)annual report and accounts 年度报告和报表 _=68iDXm
A (34)appraisal cost 检验成本 7{:g|dX
A (35)appropriation account 盈余分配账户 Q W1d&Gb.(
A (36)articles of association 公司章程细则 0&|,HK
A (37)assets 资产 um$ K^
A (38)assets cover 资产保障 W_z?t;
A (39)asset value per share 每股资产价值 [Q*aJLG
A (40)associated company 联营公司 hg=BXe4:
A (41)attainable standard 可达标准 Il9pL~u
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A (42)attributable profit 可归属利润 t?R=a- ZI
A (43)audit 审计 \qh
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A (44)audit report 审计报告 mQ]wLPP{1
A (45)auditing standards 审计准则 x#s=eeP1
A (46)authorized share capital 额定股本 hV4\#K[
A (47)available hours 可用小时 a,U@ !}K
A (48)avoidable costs 可避免成本 9QryW\6.@z
B (49)back-to-back loan 易币贷款 6X.lncE@p
B (50)backflush accounting 倒退成本计算 $S0eERga
B (51)bad debts 坏帐 9AROvq|#
B (52)bad debts ratio 坏帐比率 $k&}{c8P
B (53)bank charges 银行手续费 #Zy-X_r
B (54)bank overdraft 银行透支 X[
o9^<
B (55)bank reconciliation 银行存款调节表 3e.v'ccK&
B (56)bank statement 银行对账单 ]Ak@!&hyak
B (57)bankruptcy 破产 q$=EUB"C
B (58)basis of apportionment 分摊基础 X@ Gm:6
B (59)batch 批量 JV#)?/a$z
B (60)batch costing 分批成本计算 g)Byd\DS
B (61)beta factor B(市场)风险因素 ,3{z_Rax-
B (62)bill 账单 (SlrV8;
B (63)bill of exchange 汇票 Oy!
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B (64)bill of landing 提单 hA81(JWG
B (65)bill of materials 用料预计单 H.ZmLB
B (66)bill payable 应付票据 6!}tmdzR
B (67)bill receivable 应收票据 Gv,0{DVX<
B (68)bin card 存货记录卡 fYzO
T,c
B (69)bonus 红利 U-#t&yjh#
B (70)book-keeping 薄记 )A4WK+yD$z
B (71)Boston classification 波士顿分类 D~xUr)E
B (72)breakeven chart 保本图 {&Fh$H!
B (73)breakeven point 保本点 %q@eCN
B (74)breaking-down time 复位时间 [[P UK{P0
B (75)budget 预算 wxg`[c$:
B (76)budget center 预算中心 LyB$~wZx~@
B (77)budget cost allowance 预算成本折让 [k9aY$baT^
B (78)budget manual 预算手册 rwlV\BU
B (79)budget period 预算期间 xwj%X%2
B (80)budgetary control 预算控制 qK4E:dD
B (81)budgeted capacity 预算生产能力 ul e]eRAG
B (82)burden 制造费用 $e|G#mMd-
B (83)business center 经营中心 7FVu[Qu
B (84)business entity 营业个体 e_wz8]K)n
B (85)business unit 经营单位 xi=qap=S^9
B (86)buy-out management 管理性购买产权
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B (87)by-product 副产品 cf|<~7
C (88)called-up share capital 催缴股本 {37DrSOa
C (89)capacity 生产能力 K'%,dn
C (90)capacity ratios 生产能力比率 W.ud<OKP90
C (91)capital 资本 <)zh2UI
C (92)capital assets pricing model资本资产计价模式 h@72eav3+
C (93)capital commitment 承诺资本 j}chU'if
C (94)capital employed 已运用的资本 Tv0|e'^
C (95)capital expenditure 资本支出 N1KYV&'o
C (96)capital expenditureauthorization 资本支出核准 x, js}Mlw
C (97)capital expenditure control 资本支出控制 1WPDMLuN
C (98)capital expenditure proposal资本支出申请 hltH{4
C (99)capital funding planning 资本基金筹集计划 buRXzSR
C (100)capital gain 资本收益 \K)"@gdW
C (101)capital investment appraisal资本投资评估 <GShm~XD2
C (102)capital maintenance 资本保全 A>$VkGo
C (103)capital resource planning 资本资源计划 Ou;
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C (104)capital surplus 资本盈余 &tKs
t,UR8
C (105)capital turnover 资本周转率 IC9:&C[
C (106)card 记录卡 ke~O+]
C (107)cash 现金 YizJT
0$
C (108)cash account 现金账户 :eI.E:/'
C (109)cash book 现金账薄 2|o6~m<pE
C (110)cash cow 金牛产品 w?.0r6j
C (111)cash flow 现金流量 !>/U6h,_
C (112)cash discounted 现金贴现 ^" ywltW>
C (113)cash flow budget 现金流量预算 GD|uU
C (114)cash flow statement 现金流量表 A0M)*9 f
C (115)cash ledger 现金分类账 3skq%;%Wsk
C (116)cash limit 现金限额 ;tI=xNre`1
C (117)CCA 现时成本会计 (@O F
Wc"p
C (118)center 中心 {so"xoA^c
C (119)changeover time 变更时间 SPL72+S`,
C (120)chartered entity 特许经济个体 MyuFZ7Q4$
C (121)cheque 支票 `6!l!8
v
C (122)cheque register 支票登记薄 Mno4z/4{A
C (123)coin analysis 零钱分类 lMp)T**
C (124)classification 分类 pr/
yDGia
C (125)clock card 工时卡 _p7c<$;
C (126)code 代码 FgRlxz
C (127)commitment accounting 承诺确认会计 J']1^"_'
C (128)common cost 共同成本 &^1DNpUZ
C (129)company limited byguarantee 有限担保责任公司 m$A|Sx&sG$
C (130)company limited shares 股份有限公司 V_!hrKkL
C (131)competitive position 竞争能力状况 ]BCH9%zLj
C (132)concept 概念 npz*4\4
C (133)conglomerate 跨行业企业 R3&W.?C
T
C (134)consistency concept 一致性概念 J}KATpHs
C (135)consolidated accounts 合并报表 kwK<?\D
C (136)consolidation accounting 合并会计 52K3N^RgR
C (137)consortium 财团 Z KnEg2a
C (138)contingency plan 应急计划 T\b
e(@r
C (139)contingent liabilities 或有负债
F[115/
C (140)continuous operation 连续生产 d/- f]
C (141)contra 抵消
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C (142)contract cost 合同成本 3Zdkf]Gh
C (143)contract costing 合同成本计算 j*g5f
C (144)contribution 贡献毛益 J`uV $l:
C (145)contribution centre 贡献中心 ar=uDb;
C (146)contribution chart 贡献图 [1dlV/
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 J^ryUOo}b
C (148)contribution to salesration 贡献毛益对销售比率 A%oHx|PD
C (149)control 控制 P$Xig
C (150)control account 控制帐户 \8=>l?P
C (151)control limits 控制限度 `*8p T
C (152)controllability concept 可控制概念 vl2!2X
C (153)controllable cost 可控制成本 JpxJZJ
C (154)conversion cost 加工成本 (5;w^E9*n;
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Wze\
z
C (156)corporate appraisal 公司评估 >Rjk d>K3
C (157)corporate planning 公司计划 1'R]An BV
C (158)corporate social reporting 公司社会报告 a*NcL(OC
C (159)corporation 股份公司 zOCru2
/
C (160)cost 成本 %-i2MK'A
C (161)cost account 成本帐户 {*`qL0u]^
C (162)cost accounting 成本会计 %g
Jf&A
C (163)cost accounting manual 成本手册 zy8W8h(?
C (164)cost accounts calendar 成本报表的日历时间 Sh*LD
QL<?
C (165)cost adjustment 成本调整 9EK5#_L[=
C (166)cost allocation 成本分配 '
F?T4
C (167)cost apportionment 成本分摊 5"c#OU
C (168)cost attribution 成本归属 `3SY~&X
C (169)cost audit 成本审计 n4Ry)O[.
C (170)cost behaviour 成本性态 pqBd#
C (171)cost benefit analysis 成本效益分析 VW I{ wC
C (172)cost center 成本中心 7*M+bZ`x
C (173)cost driver 成本动因