_;M3=MTM9
`vZX"+BAh
注会《审计》英语常用词汇 )$ M2+_c
%
:h
%i|
P
dtL
Cgd
1.audit 审计 lg
+ >.^7k
2.attestation 鉴证 Vh{(*p
3.credibility 可信赖程度 R,ZG?/#uM9
4.audit of financial statements 财务报表审计
T~L&c
5.agreed-upon procedures 执行商定程序 $[UUf}7L
6.high levels of assurance 高水平保证 ;SIWWuk
7.compilation 编制 J6Vx7
8.reliability 可靠性 YPW
UncV
9.relevance 相关性 H*e +
2
10.professional skepticism 职业谨慎 S$ffTdRz
11.objectivity 客观性 ;y_ ]w6|n
12. professional competence 专业胜任能力 Zm0' p!
13.Senior/CPA-in-charge 项目经理 #a9O3C/MP
14.audit engagement letter 业务约定书 m?kyAW'|
15.recurring audit 连续审计 ``%yVVg}
16.the client 委托人 J$5Vjh'aM
17.change CPA 更换注册会计师 |az2vD6P
18.the existing CPA 现任注册会计师 <RKT
|
19.the successor CPA 后任注册会计师 Ec2;?pvd%J
20.the preceding CPA前任注册会计师 Xv3pKf-K
21.issue the audit report 出具审计报告 XO+rg&Pu
22.expert 专家 +Qf}&D_
23.the board of directors 董事会 5owK2
24.knowledge of the entity‘ s business 了解被审计单位情况 A=3L_
#nO
25.assess material misstatement risks评估重大错报风险 T<-_#}.Hn
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Re&"Q8I.8
27.a general knowledge of —— 初步了解―――的情况 gB~^dv {
28.a more knowledge of—— 进一步了解的情况 0<O()NMv
29.the prior year‘s working papers 以前年度工作底稿 n*Uk<_WA
30.minutes of meeting 会议纪要 tva=DS
31.business risks 经营风险 ;tSAQ
32.appropriateness 适当性 <{GVA0nr
33.accounting estimate 会计估计 yM~bUmSg
34.management representations 管理层声明 ^=5x1<a9$
35.going concern assumption 持续经营假设 T7%!JBg@
36.audit plan 审计计划 Ptf(p`
37.significant audit areas 重点审计领域 tj$[s
zo
38.error 错误 @$~IPg[J
39.fraud舞弊 Qe{w)e0}`
40.modified or additional procedures 修改或追加审计程序 aCI3Tx&2qT
41.misappropriation of assets 侵占资产 ?x
rOhA9
42.transactions without substance 虚假交易 xx(C$wCJ
43.unusual pressures 异常压力 iGkysU<wcp
44.the suspected noncompliance 涉嫌存在违法行为 4hODpIF
45.materialiy 重要性 g/fpXO\
46.exceed the materiality level 超过重要性水平 ] |nW
47.approach the materiality level 接近重要性水平 1)MDnODJ
48.an acceptably low level 可接受水平 H>
A6VDu
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 a6-.|tt#t
50.misstatements or omissions 错报或漏报 I}m20|vv
51.aggregate 总计 N!Rt040.%
52.subsequent events 期后事项 l<BV{Gl
53.adjust the financial statements 调整财务报表 >=|p30\b
54.perform additional audit procedures 实施追加的审计程序 x-e6[_F
55.audit risk 审计风险 Q2D!Agq=D
56.detection risk 检查风险 N@L{9ak1
57.inappropriate audit opinion 不适当的审计意见
r5Tdp)S
58.material misstatement 重大的错报 ykx^RmD`~
59.tolerable misstatement 可容忍错报 *67K_<bp]
60.the acceptable level of detection risk 可接受的检查风险 #K6cBfqI
61.assessed level of material misstatement risk 重大错报风险的评估水平 y;uR@
{
62.simall business 小规模企业 [ r8 ZAS
63.accounting system 会计系统 @1Q-.54a
64.test of control 控制测试 s<)lC;#e
65.walk-through test 穿行测试 +l/v`=C
66.communication 沟通 |PlNVd2
67.flow chart 流程图
".tL+A[
68.reperformance of internal control 重新执行 RGE(#
69.audit evidence 审计证据 avL_>7q
70.substantive procedures 实质性程序 u;gO+)wqv
71.assertions 认定 \?d3Pn5`
72.esistence 存在
dw3Hk$"h
73.occurrence 发生 6:O<k2=2
74.completeness 完整性 6oNcj_?7?q
75.rights and obligations 权利和义务 \7uM5 k}l
76.valuation and allocation 计价和分摊 c&!mKMrk
77.cutoff 截止 pX
^^0
78.accuracy 准确性 6FQi=}O 1
79.classification 分类 e[fOm0^.c
80.inspection 检查 {PcJuRTHB
81.supervision of counting 监盘 J+J,W5t^
82.observation 观察 1(Ta*"(0Ip
83.confirmation 函证 8s@N NjV
84.computation 计算 R<Lf>p>_
85.analytical procedures 分析程序 w{6C4~0
86.vouch 核对
/}(d'@8p
87.trace 追查 o^\Pt<~W
88.audit sampling 审计抽样 "(^XZAU#W
89.error 误差 uv27Vos
90.expected error 预期误差 RhH1nf2UR
91.population 总体 2t-w0~O
92.sampling risk 抽样风险 Ki2!sADd
93.non- sampling risk 非抽样风险 ~0a5
94.sampling unit 抽样单位 9)ALJd,M
95.statistical sampling 统计抽样 ^ RA'E@"
96.tolerable error 可容忍误差 )rD!4"8/A
97.the risk of under reliance 信赖不足风险 rtRbr_
98.the risk of over reliance 信赖过度风险 jdP)y]c
99.the risk of incorrect rejection 误拒风险 "y,YC M`
100. the risk of incorrect acceptance 误受风险 qk1j mr
101.working trial balance 试算平衡表 T)rE#"_]{
102.index and cross-referencing 索引和交叉索引 t?W}=%M[
103.cash receipt 现金收入 *h!fqT%9
104.cash disbursement 现金支出 [|DKBJ
105.bank statement 银行对账单 \ ;npdFy
106.bank reconciliation 银行存款余额调节表
(Q^sK
\
107.balance sheet date 资产负债表日 ?)xIn)#ls
108.net realizable value 可变现净值 ?Gki0^~J
109.storeroom 仓库 MC}t8L=
110.sale invoice 销售发票 ?m
|}}a
111.price list 价目表 LH8jT
112.positive confirmation request 积极式询证函 * x/!i^
113.negative confirmation request 消极式询证函 u dZOg
114.purchase requisition 请购单 $zMshLT
115.receiving report 验收报告 xc:E>-
116.gross margin 毛利 xzOa9w/
117.manufacturing overhead 制造费用 V&M*,#(?
118.material requisition 领料单 QPJ\Iu@D$
119.inventory-taking 存货盘点 /SD}`GxH
120.bond certificate 债券 ,^UqE{
121.stock certificate 股票 `6D?te
122.audit report 审计报告 $J`O-"M
123.entity 被审计单位 MzJCiX^
124.addressee of the audit report 审计报告的收件人 F4EAC|
Y
125.unqualified opinion 无保留意见 E-bswUVaEE
126.qualified opinion 保留意见 n|w+08c"
127.disclaimer of opinion 无法表示意见 WQK<z!W5
128.adverse opinion 否定意见 z8Q!~NN-K
Fb5U@X/vE
A (1)ABC 作业基础成本计算 g* q#VmE
A (2)absorbed overhead 已吸收制造费用 U(#<D7}
A (3)absorption costing 吸收成本计算 H}^ '
A (4)account 账户,报表 M&Ka^h;N
A (5)accounting postulate 会计假设 )'_[R@ThB
A (6)accounting series release 会计公告文件
eqo0{e
A (7)accounting valuation 会计计价 q$Gs;gz^(
A (8)account sale 承销清单 x sryXex;
A (9)accountability concept 经营责任概念 +$dJA
A (10)accountancy 会计职业 J D
\tt-
A (11)accountant 会计师 };/QK*
A (12)accounting 会计 8i#
A (13)agency cost 代理成本 xM*_1+<dT$
A (14)accounting bases 会计基础 -@W9+Zf5
A (15)accounting manual 会计手册 rFRcK>X\L
A (16)accounting period 会计期间 M!UTqf7XL
A (17)accounting policies 会计方针 {"y/;x/
A (18)accounting rate of return 会计报酬率 )h{&O
,s
A (19)accounting reference date 会计参照日 Mt[yY|Ec|
A (20)accounting reference period 会计参照期间 /{i~CGc;"
A (21)accrual concept 应计概念 `ONjEl
A (22)accrual expenses 应计费用 ;H_/o+
A (23)acid test ration 速动比率(酸性测试比率) ZZw`8 E
A (24)acquisition 购置 <$~lFV
A (25)acquisition accounting 收购会计 u6qK4*eAD
A (26)activity based accounting 作业基础成本计算 p4'
.1.@
A (27)adjusting events 调整事项 ej
ROJXB
A (28)administrative expenses 行政管理费 CdolZW-!"
A (29)advice note 发货通知 |Wh3a#
A (30)amortization 摊销 BuJo W@)
A (31)analytical review 分析性检查 jjs/6sSRk
A (32)annual equivalent cost 年度等量成本法 ^|]&"OaB
Z
A (33)annual report and accounts 年度报告和报表 v, $r.g;
A (34)appraisal cost 检验成本 '0<d9OlJ}
A (35)appropriation account 盈余分配账户 (o^tmH*
A (36)articles of association 公司章程细则 p8rh`7
A (37)assets 资产 d+9V% T
A (38)assets cover 资产保障 /sE,2X*BT
A (39)asset value per share 每股资产价值 d>NGCe
A (40)associated company 联营公司 2;}leZ@U
A (41)attainable standard 可达标准 N'Gq9A
S$6|KY u
A (42)attributable profit 可归属利润 D!<F^mtl
A (43)audit 审计 Kl1v^3\{
A (44)audit report 审计报告 54
lD+%E
A (45)auditing standards 审计准则 C"hN2Z!CD|
A (46)authorized share capital 额定股本 615Ya<3f8
A (47)available hours 可用小时 D31X {dJ
A (48)avoidable costs 可避免成本 -9Q(3$}
B (49)back-to-back loan 易币贷款 A~zn;
B (50)backflush accounting 倒退成本计算 Y"Cf84E
B (51)bad debts 坏帐 P}bIp+
B (52)bad debts ratio 坏帐比率 !FEc:qH
B (53)bank charges 银行手续费 ]z'&oz
B (54)bank overdraft 银行透支
{15j'Qwm
B (55)bank reconciliation 银行存款调节表 pwFp<O"
B (56)bank statement 银行对账单 qt"D!S_
B (57)bankruptcy 破产 =7Ln&tZ
B (58)basis of apportionment 分摊基础 ?w3RqF@}
B (59)batch 批量 E$d#4x
B (60)batch costing 分批成本计算 g}an
5a
B (61)beta factor B(市场)风险因素 m4:c$5
B (62)bill 账单 GABZsdFZ!
B (63)bill of exchange 汇票 5{
c;I<0
B (64)bill of landing 提单 Ayz*2N`%
B (65)bill of materials 用料预计单 _y@28t
B (66)bill payable 应付票据 c4JV~VS+
B (67)bill receivable 应收票据 ^Hd[+vAvR
B (68)bin card 存货记录卡 #mxOwvJ
B (69)bonus 红利 @HT\Y%E
B (70)book-keeping 薄记 ?OD$`{1
B (71)Boston classification 波士顿分类 PmR].Ohzi
B (72)breakeven chart 保本图 bLqy7S9x
B (73)breakeven point 保本点 qBA)5Sv\V
B (74)breaking-down time 复位时间 +8Xjk\Hi
B (75)budget 预算 HJL! ;i
B (76)budget center 预算中心 Q$%apL
B (77)budget cost allowance 预算成本折让 *a9cBl'_
B (78)budget manual 预算手册 #'L<7t
K
B (79)budget period 预算期间 =i/Df?
B (80)budgetary control 预算控制 OO:S2-]Y>e
B (81)budgeted capacity 预算生产能力 4TtC~#D:
B (82)burden 制造费用
`Os=cMR
B (83)business center 经营中心 mdi!Q1pS
B (84)business entity 营业个体 iw@rW5%'~
B (85)business unit 经营单位 qeZG/
\,
B (86)buy-out management 管理性购买产权 qu=~\t1[6
B (87)by-product 副产品 ?N#I2jxaD
C (88)called-up share capital 催缴股本 dwO fEYC
C (89)capacity 生产能力 Xp<q`w0I,
C (90)capacity ratios 生产能力比率 3efOgP=L
C (91)capital 资本 "LBMpgpU
C (92)capital assets pricing model资本资产计价模式 i3-5~@M
C (93)capital commitment 承诺资本
-hd
C (94)capital employed 已运用的资本 g~lv/.CnA+
C (95)capital expenditure 资本支出 0'^M}&zCi
C (96)capital expenditureauthorization 资本支出核准 Kb~nC6yJc
C (97)capital expenditure control 资本支出控制 |t,sK aL
C (98)capital expenditure proposal资本支出申请 u
Ie^Me
C (99)capital funding planning 资本基金筹集计划 u
3WU0Z`
C (100)capital gain 资本收益 bz*@[NQ
C (101)capital investment appraisal资本投资评估 K#3^GB3P
C (102)capital maintenance 资本保全 LdUz;sb
C (103)capital resource planning 资本资源计划 }%g[1
#%(
C (104)capital surplus 资本盈余 -[mmT'sS
C (105)capital turnover 资本周转率 G[64qhTC
C (106)card 记录卡 A95f!a
C (107)cash 现金 b
74!Zw
C (108)cash account 现金账户 O=K
lc+Oo
C (109)cash book 现金账薄 Z{8%Cln
C (110)cash cow 金牛产品 NdK`-RT
C (111)cash flow 现金流量 7@ym:6Y+]
C (112)cash discounted 现金贴现 N,`@Q7
C (113)cash flow budget 现金流量预算 d i\.*7l?
C (114)cash flow statement 现金流量表 35h|?eN_m!
C (115)cash ledger 现金分类账 ,!=
sGUQ)
C (116)cash limit 现金限额 D*l(p5[
C (117)CCA 现时成本会计 1[P}D~ nQ
C (118)center 中心 YwVA].p@TI
C (119)changeover time 变更时间 CD1Ma8I8
C (120)chartered entity 特许经济个体 r=j?0k '}]
C (121)cheque 支票 gS(3 m_
C (122)cheque register 支票登记薄 #}A"yo
C (123)coin analysis 零钱分类 V&zeC/xSq
C (124)classification 分类 8mX!mYO3c
C (125)clock card 工时卡 ko%mZ0Y
C (126)code 代码 [^"}jbn/
C (127)commitment accounting 承诺确认会计 {_7hX`p
C (128)common cost 共同成本 0\mf1{$"!7
C (129)company limited byguarantee 有限担保责任公司 FSu
C)Xg
C (130)company limited shares 股份有限公司 FB k7Cn!
C (131)competitive position 竞争能力状况 VL#:oyWA
C (132)concept 概念 N"9^A^w8k
C (133)conglomerate 跨行业企业 'o='Q)Dk
C (134)consistency concept 一致性概念 #JUh"8N'
C (135)consolidated accounts 合并报表 l;-2hZ
C (136)consolidation accounting 合并会计 PKlR_#EB?
C (137)consortium 财团 EU(e5vO
C (138)contingency plan 应急计划 PYQ0&;z
C (139)contingent liabilities 或有负债 ?e%*q^~Cu
C (140)continuous operation 连续生产 2Z; !N37U
C (141)contra 抵消 rtPo)#t
C (142)contract cost 合同成本 =svFw&q"
C (143)contract costing 合同成本计算 9KK^1<46c
C (144)contribution 贡献毛益 'a(y]QG
C (145)contribution centre 贡献中心 =CzGI|pb
C (146)contribution chart 贡献图 |=5zI6pT
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 8UB2 du@?
C (148)contribution to salesration 贡献毛益对销售比率 }$)~HmZw
C (149)control 控制 le:}MM
C (150)control account 控制帐户 '`8 ^P
C (151)control limits 控制限度 " ILF!z
C (152)controllability concept 可控制概念 S{llpp{E
C (153)controllable cost 可控制成本 =8_b&4.:&
C (154)conversion cost 加工成本 <*vR
_?!
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款
c@A.jc
C (156)corporate appraisal 公司评估 NXD-
C (157)corporate planning 公司计划 bAlty}U
C (158)corporate social reporting 公司社会报告 UV(`.
C (159)corporation 股份公司 taDe^Istj
C (160)cost 成本 =t N}4
C (161)cost account 成本帐户 Up
Z 9g"
C (162)cost accounting 成本会计 4EYD
5
C (163)cost accounting manual 成本手册 z/#,L!Z3
C (164)cost accounts calendar 成本报表的日历时间 Aa-5k3:x]=
C (165)cost adjustment 成本调整 nLL2/!'n
C (166)cost allocation 成本分配 "%K'~"S#Q,
C (167)cost apportionment 成本分摊 #-%D(=&I
C (168)cost attribution 成本归属 ^aqQw u
C (169)cost audit 成本审计 N_G&nw
C (170)cost behaviour 成本性态
kNP-+o
C (171)cost benefit analysis 成本效益分析 'qV lq5.
C (172)cost center 成本中心 ESviWCh0Fl
C (173)cost driver 成本动因