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注会《审计》英语常用词汇 ~.<QC<dN
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1.audit 审计 _UA|0a!-
2.attestation 鉴证 y
;if+
3.credibility 可信赖程度 S}b^_+UbP
4.audit of financial statements 财务报表审计 '5m4kDs
5.agreed-upon procedures 执行商定程序 }G)2HTaZ
6.high levels of assurance 高水平保证 dq{+
-XaEk
7.compilation 编制 P;G]qV%
8.reliability 可靠性 k\TP3*fD
9.relevance 相关性 LPeVr^
10.professional skepticism 职业谨慎 9Tg
k=
11.objectivity 客观性 N/!(`Z,
12. professional competence 专业胜任能力 UQg_y3
#V
13.Senior/CPA-in-charge 项目经理
_
P`
^B
14.audit engagement letter 业务约定书 b8 E{~z
15.recurring audit 连续审计 lhC^Upqw
16.the client 委托人 8og8;#mnyr
17.change CPA 更换注册会计师 SajG67
18.the existing CPA 现任注册会计师 |vw],r6
19.the successor CPA 后任注册会计师 Q!!u=}GYK
20.the preceding CPA前任注册会计师 ?Rk[P
cX<
21.issue the audit report 出具审计报告 jL7r1pu5
22.expert 专家 rE Me=>^
23.the board of directors 董事会 P6I<M}p
24.knowledge of the entity‘ s business 了解被审计单位情况 }1DzWS-hh
25.assess material misstatement risks评估重大错报风险 6)PnzeYW
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 KO\-|#3y>
27.a general knowledge of —— 初步了解―――的情况 ([dwZ6$/J
28.a more knowledge of—— 进一步了解的情况 AHo }K\O?r
29.the prior year‘s working papers 以前年度工作底稿 :}R,a=N
30.minutes of meeting 会议纪要 5WA:gy gB&
31.business risks 经营风险 (HX
Ka]
[T
32.appropriateness 适当性 ]8htL#C
33.accounting estimate 会计估计 Om*(dK]zHQ
34.management representations 管理层声明 |)C
#
35.going concern assumption 持续经营假设 x_x_TEyy h
36.audit plan 审计计划 sPMICIv|
37.significant audit areas 重点审计领域 8Vjv #pm
38.error 错误 qg/FI#r
39.fraud舞弊 njZJp|y6
40.modified or additional procedures 修改或追加审计程序 }4T `)
41.misappropriation of assets 侵占资产 {b
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42.transactions without substance 虚假交易 E4'z
43.unusual pressures 异常压力 'd|!Hr<2
44.the suspected noncompliance 涉嫌存在违法行为 D~bx'Wr+
45.materialiy 重要性 l^^Z}3^Rk
46.exceed the materiality level 超过重要性水平 A
0Q`Aqs
47.approach the materiality level 接近重要性水平 V!(7=ku!`
48.an acceptably low level 可接受水平 Eg&:yF}?(
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 ff7#LeB9
50.misstatements or omissions 错报或漏报 ^s
#+`Y05/
51.aggregate 总计 L/E7xLz
52.subsequent events 期后事项 /i dI-
53.adjust the financial statements 调整财务报表 PhPe7^
54.perform additional audit procedures 实施追加的审计程序 _^eiN'B
55.audit risk 审计风险 ]imVIu
56.detection risk 检查风险 +p`BoF9~
57.inappropriate audit opinion 不适当的审计意见 d>NO}MR
58.material misstatement 重大的错报 6"o=`Sq
59.tolerable misstatement 可容忍错报 TFm[sO0RZ
60.the acceptable level of detection risk 可接受的检查风险 [y}h
61.assessed level of material misstatement risk 重大错报风险的评估水平 Td|u-9OM
62.simall business 小规模企业 ;5.<M<PH
63.accounting system 会计系统 6.a5%:
64.test of control 控制测试 op/_:#&'
65.walk-through test 穿行测试 9Zj3 "v+b
66.communication 沟通 71>,tq
67.flow chart 流程图 Sa%%3_&
68.reperformance of internal control 重新执行 .jg@UAK
69.audit evidence 审计证据 *>"NUHq
70.substantive procedures 实质性程序 U?d
I
71.assertions 认定 "G~!J\
72.esistence 存在 Tr s2M+r)
73.occurrence 发生 YK[2KTlo
74.completeness 完整性 AE+BrN
+"2
75.rights and obligations 权利和义务 )hl7)~S<
76.valuation and allocation 计价和分摊 `
d^Q!QxE
77.cutoff 截止
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78.accuracy 准确性 ke!
79.classification 分类 t)Cf
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80.inspection 检查 uY(8KW
81.supervision of counting 监盘 ?hGE[.(eh]
82.observation 观察 NP\mzlI~@
83.confirmation 函证 =4'V}p
84.computation 计算 4`)r1D!U
85.analytical procedures 分析程序 maDWV&Db
86.vouch 核对 /V{UTMSz
87.trace 追查 [|YvVA
88.audit sampling 审计抽样 M]p-<R\
89.error 误差 i-w$-2w
90.expected error 预期误差 n?$c"}
91.population 总体 ~c<8;,cjYR
92.sampling risk 抽样风险 )XavhS~Ff
93.non- sampling risk 非抽样风险 pDYJLh-C
94.sampling unit 抽样单位 Hi=</ Wy;
95.statistical sampling 统计抽样 mv #hy
96.tolerable error 可容忍误差 |&{S ~^$
97.the risk of under reliance 信赖不足风险 J _dgP[
98.the risk of over reliance 信赖过度风险 LEeA ,Y
99.the risk of incorrect rejection 误拒风险 ^\Z+Xq1~/
100. the risk of incorrect acceptance 误受风险 9Q}g
Vqn
101.working trial balance 试算平衡表 Y%kOq`uT=n
102.index and cross-referencing 索引和交叉索引 8C8S)
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103.cash receipt 现金收入 P`{$7ST'Hh
104.cash disbursement 现金支出 Ex
z B{"
105.bank statement 银行对账单 A-:k4] {%P
106.bank reconciliation 银行存款余额调节表 >W8"
Ar
107.balance sheet date 资产负债表日 W>i%sHH6
108.net realizable value 可变现净值 -e}(\
109.storeroom 仓库 $A9Pi"/*z
110.sale invoice 销售发票 B~ i
111.price list 价目表 ~G
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112.positive confirmation request 积极式询证函 /{`"X_.o
113.negative confirmation request 消极式询证函 BCe'J!
114.purchase requisition 请购单 vm[*+&\2
115.receiving report 验收报告 ,8Po
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116.gross margin 毛利 _"B.V(
117.manufacturing overhead 制造费用 )dX(0E4Td/
118.material requisition 领料单 !hZ:
\&V
119.inventory-taking 存货盘点 wpYk
`Lr
120.bond certificate 债券 bA,Zfsr6#
121.stock certificate 股票 *l{epum;
122.audit report 审计报告 "r_wgl%
123.entity 被审计单位 iLZY6?_^
124.addressee of the audit report 审计报告的收件人 N10U&L'w
125.unqualified opinion 无保留意见 6];3h>c]N
126.qualified opinion 保留意见 eGq7+
127.disclaimer of opinion 无法表示意见 _3@5@1[s
128.adverse opinion 否定意见 Nz.X$zUmY
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A (1)ABC 作业基础成本计算 ciN\SA ZY
A (2)absorbed overhead 已吸收制造费用 O#ZZ PJ"
A (3)absorption costing 吸收成本计算 f0sGE5
A (4)account 账户,报表 vio>P-2Eho
A (5)accounting postulate 会计假设 c?HUW
A (6)accounting series release 会计公告文件 /Yp#`}Ii
A (7)accounting valuation 会计计价 rX?ZUw?u&
A (8)account sale 承销清单
B8T$<
A (9)accountability concept 经营责任概念 #l4T/`u'9!
A (10)accountancy 会计职业 |EX=Rj*
A (11)accountant 会计师 Zf@B<
m
A (12)accounting 会计 =oSd M
2
A (13)agency cost 代理成本 )
yMrET
m
A (14)accounting bases 会计基础 Y /_CPY
A (15)accounting manual 会计手册 o=($'(1
A (16)accounting period 会计期间 uB.kkkGZ M
A (17)accounting policies 会计方针 y0mND
ze
A (18)accounting rate of return 会计报酬率 jW`JThoq
A (19)accounting reference date 会计参照日 Icrnu}pl_
A (20)accounting reference period 会计参照期间 4)8VmCW
A (21)accrual concept 应计概念 ( ~5M{Xh
A (22)accrual expenses 应计费用 xt5/`C
A (23)acid test ration 速动比率(酸性测试比率) rnj$u-8
A (24)acquisition 购置 ulIEx~qP
A (25)acquisition accounting 收购会计 h9ScN(|0y
A (26)activity based accounting 作业基础成本计算 dJ6fPB|k
A (27)adjusting events 调整事项 b^d{$eoH?|
A (28)administrative expenses 行政管理费 I61S0lz/
A (29)advice note 发货通知 7:u+cv
A (30)amortization 摊销 %|(c?`2|
A (31)analytical review 分析性检查 `2s@O>RV
A (32)annual equivalent cost 年度等量成本法 N~O3KG q
A (33)annual report and accounts 年度报告和报表 zk8)!Af
A (34)appraisal cost 检验成本 43AzNXWF8
A (35)appropriation account 盈余分配账户 Y)X7*iTi'j
A (36)articles of association 公司章程细则 ~< bpdI0
A (37)assets 资产 Z{0BH{23
A (38)assets cover 资产保障 3MQZ)!6
A (39)asset value per share 每股资产价值 +`Z1L\gmA
A (40)associated company 联营公司 >%U+
G0Fq
A (41)attainable standard 可达标准 *tF~CG$r
R}Lk$#S#
A (42)attributable profit 可归属利润 ( *+'k1Ea
A (43)audit 审计 ^b+>r
A (44)audit report 审计报告 nL:&G'd
A (45)auditing standards 审计准则 R}=5:)%w
A (46)authorized share capital 额定股本 o
?Hfxp0}
A (47)available hours 可用小时 ;3cbXc@]
A (48)avoidable costs 可避免成本 DYr#?} 40
B (49)back-to-back loan 易币贷款 M@A3+v%K
B (50)backflush accounting 倒退成本计算 %)JEYH7Z
B (51)bad debts 坏帐 Wgls+<l8
B (52)bad debts ratio 坏帐比率 a'i
Q("
B (53)bank charges 银行手续费 Q[j| 2U
B (54)bank overdraft 银行透支 I$xZV?d.
B (55)bank reconciliation 银行存款调节表 f)/Z7*Z
B (56)bank statement 银行对账单 neI7VbH4
B (57)bankruptcy 破产 9Lb96K?=>
B (58)basis of apportionment 分摊基础 ~:z.Xu5m
B (59)batch 批量 :G1ddb&0+
B (60)batch costing 分批成本计算 'V:Q :
B (61)beta factor B(市场)风险因素 y d97ys
B (62)bill 账单 -XV,r<''
B (63)bill of exchange 汇票 ^ F]hW
B (64)bill of landing 提单 u-TT;k'
B (65)bill of materials 用料预计单 c1'@_Is
B (66)bill payable 应付票据 l'+3
6
B (67)bill receivable 应收票据 [MTd<@
B (68)bin card 存货记录卡 ii)#(b:V
B (69)bonus 红利 xPm. TPj
B (70)book-keeping 薄记
!wy _3a
B (71)Boston classification 波士顿分类 m+Ye`]
B (72)breakeven chart 保本图 At(88(y-W
B (73)breakeven point 保本点 qk (Eyp
B (74)breaking-down time 复位时间 JY0aE
B (75)budget 预算 u
YUFxm
B (76)budget center 预算中心 ~`OX}h/Z
B (77)budget cost allowance 预算成本折让 h&<"jCjL
B (78)budget manual 预算手册 MgJ6{xzz
B (79)budget period 预算期间 U6]#RxH
B (80)budgetary control 预算控制 XNYA\%:5S
B (81)budgeted capacity 预算生产能力 3B&A)&pEO
B (82)burden 制造费用 bWswF<y-
B (83)business center 经营中心 n1f8jS+'}
B (84)business entity 营业个体 \zO.#H
B (85)business unit 经营单位 Ww]$zd-bo
B (86)buy-out management 管理性购买产权 pp"X
0
B (87)by-product 副产品 4era5=
C (88)called-up share capital 催缴股本 5p0~AN)
C (89)capacity 生产能力 RaJTya^
C (90)capacity ratios 生产能力比率 "Oxr}^% i
C (91)capital 资本 Y=mr=]q
C (92)capital assets pricing model资本资产计价模式 [
RyVR
C (93)capital commitment 承诺资本 sU_K^=6*
C (94)capital employed 已运用的资本 PF{uaKWk
C (95)capital expenditure 资本支出
w$}q`k'
C (96)capital expenditureauthorization 资本支出核准 smn"]K
C (97)capital expenditure control 资本支出控制 sl' 4AK~\
C (98)capital expenditure proposal资本支出申请 oB:7R^a
C (99)capital funding planning 资本基金筹集计划 11H`WOTQF
C (100)capital gain 资本收益 -+".ut:R
C (101)capital investment appraisal资本投资评估 C(N'=-;Kl
C (102)capital maintenance 资本保全 V"/.An|
C (103)capital resource planning 资本资源计划 `a83RX_\
C (104)capital surplus 资本盈余 yZleots1
C (105)capital turnover 资本周转率 |a(KVo
C (106)card 记录卡 @ st>#]i4
C (107)cash 现金 S,&LH-ps
C (108)cash account 现金账户 c#OxI*,+/
C (109)cash book 现金账薄 voa)V1A/]
C (110)cash cow 金牛产品 jBLTEb
C (111)cash flow 现金流量 Y 6a`{'
C (112)cash discounted 现金贴现 Kr}RFJ"d
C (113)cash flow budget 现金流量预算 r&u1-%%9[
C (114)cash flow statement 现金流量表 &;BhL%)}
C (115)cash ledger 现金分类账 ^{Y, `F
C (116)cash limit 现金限额 m06'T2 I
C (117)CCA 现时成本会计 %BI8m|6
C (118)center 中心 <y6`8J7:
C (119)changeover time 变更时间 bxXp
w&
C (120)chartered entity 特许经济个体 +:KZEFY?<
C (121)cheque 支票 T^A(v(^D
C (122)cheque register 支票登记薄 T\6Qr$t
C (123)coin analysis 零钱分类 LO`0^r
C (124)classification 分类 =E-x0sr?
C (125)clock card 工时卡 V3,C5KKk&z
C (126)code 代码 K;
#FU
C (127)commitment accounting 承诺确认会计 7e<=(\(yl
C (128)common cost 共同成本 Rk$7jZdTf
C (129)company limited byguarantee 有限担保责任公司 j=0kxvp
C (130)company limited shares 股份有限公司 1[egCC\Mo_
C (131)competitive position 竞争能力状况 ]cRvdUGv
C (132)concept 概念 pH' Tx>
C (133)conglomerate 跨行业企业 uYC^&siS<s
C (134)consistency concept 一致性概念 YU,zQ V'
C (135)consolidated accounts 合并报表 HhbBt'fH
C (136)consolidation accounting 合并会计 {v"f
){
C (137)consortium 财团 "*lx9bvV_
C (138)contingency plan 应急计划 a"( Ws]K
C (139)contingent liabilities 或有负债
1g;2e##)
C (140)continuous operation 连续生产 }&v}S6T
C (141)contra 抵消 Qf:e;1F!
C (142)contract cost 合同成本 t>[QW`EeP
C (143)contract costing 合同成本计算 ?$pNd uE
C (144)contribution 贡献毛益 +)c<s3OCE
C (145)contribution centre 贡献中心 Xu{y5N
C (146)contribution chart 贡献图 Y.m1d ?H 1
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 frcAXh9
C (148)contribution to salesration 贡献毛益对销售比率 |~9jO/&r
C (149)control 控制 4 H 6t" X
C (150)control account 控制帐户 @]Q4K%1^"
C (151)control limits 控制限度 49FP&NgK
C (152)controllability concept 可控制概念 $WYt`U;*lj
C (153)controllable cost 可控制成本 g`y9UYeh
C (154)conversion cost 加工成本 +w0Wg.4V
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 eF3NyL(A
C (156)corporate appraisal 公司评估 ^#5'` #t
C (157)corporate planning 公司计划 !.h{/37]
C (158)corporate social reporting 公司社会报告 r\m{;Z#LJm
C (159)corporation 股份公司 uQdeKp4(
C (160)cost 成本 AD
C (161)cost account 成本帐户 bdrE2m
C (162)cost accounting 成本会计 L=(-BYS
C (163)cost accounting manual 成本手册 g$Tsht(rHD
C (164)cost accounts calendar 成本报表的日历时间 ,ei9 ?9J1
C (165)cost adjustment 成本调整 ~&:-c
v
C (166)cost allocation 成本分配 fw
%p_Cm
C (167)cost apportionment 成本分摊 shw?_#?1dy
C (168)cost attribution 成本归属 7(/yyZQnZ
C (169)cost audit 成本审计 nOC\ =<Nsg
C (170)cost behaviour 成本性态 $HwF:L)*
C (171)cost benefit analysis 成本效益分析 d.}65{F,x
C (172)cost center 成本中心 .{gDw
C (173)cost driver 成本动因