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注会《审计》英语常用词汇 9N29dp>g{{
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1.audit 审计 [Ok8l='
2.attestation 鉴证 s7e'9Bx
3.credibility 可信赖程度 p\WUk@4
4.audit of financial statements 财务报表审计 J$Q-1fjj
5.agreed-upon procedures 执行商定程序 t5k&xV=~
#
6.high levels of assurance 高水平保证 YZ>cE#
7.compilation 编制 F"=MU8
8.reliability 可靠性 LZVO9e]
9.relevance 相关性 ;x#>J +QlG
10.professional skepticism 职业谨慎 Rv-o__C
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11.objectivity 客观性 3KKe4{oG
12. professional competence 专业胜任能力 f3>/6C
13.Senior/CPA-in-charge 项目经理 _:L*{=N
14.audit engagement letter 业务约定书 fh
^_=R(/
15.recurring audit 连续审计 zi
,Rk.
16.the client 委托人 6&Dvp1`m
17.change CPA 更换注册会计师 ,gvX ~k
18.the existing CPA 现任注册会计师 AE711l-
19.the successor CPA 后任注册会计师 3$8}%?i
20.the preceding CPA前任注册会计师 1I`D$Xq~:
21.issue the audit report 出具审计报告 ,lnuu
22.expert 专家 .;2!c'mT9
23.the board of directors 董事会 ,&=`T7i
24.knowledge of the entity‘ s business 了解被审计单位情况 /v{[Z
&z
25.assess material misstatement risks评估重大错报风险
%\cC]<>
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 vt
N5{C
27.a general knowledge of —— 初步了解―――的情况 qM0MSwvC=
28.a more knowledge of—— 进一步了解的情况 =oME~oB~
29.the prior year‘s working papers 以前年度工作底稿 FQFENq''B
30.minutes of meeting 会议纪要 .y/b$|d,
31.business risks 经营风险 DBUwf1=qj
32.appropriateness 适当性 ry
?2 o!
33.accounting estimate 会计估计 SDIeq
34.management representations 管理层声明 |^Es6 .~
35.going concern assumption 持续经营假设 }dUC^04
36.audit plan 审计计划 l
5[xJH
37.significant audit areas 重点审计领域 ]3xa{h~4
38.error 错误 ib_Gy77Os
39.fraud舞弊 ,[\(U!Z7:%
40.modified or additional procedures 修改或追加审计程序 =!^iiHF
41.misappropriation of assets 侵占资产 /wE_eK.
42.transactions without substance 虚假交易 $k ma#7
43.unusual pressures 异常压力 [bG>qe1}&
44.the suspected noncompliance 涉嫌存在违法行为 s
vb4uvY
45.materialiy 重要性 k+[KD >;1
46.exceed the materiality level 超过重要性水平 N o(f0g.
47.approach the materiality level 接近重要性水平 I_G>W3
48.an acceptably low level 可接受水平 \&5@ yh
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 Wp}9%Mq~Jy
50.misstatements or omissions 错报或漏报 U.U.\
51.aggregate 总计 d~j
tWd|?
52.subsequent events 期后事项 +^?-}v
53.adjust the financial statements 调整财务报表 N[bN"'U/1
54.perform additional audit procedures 实施追加的审计程序 49oW 'j
55.audit risk 审计风险 'w[d^L
56.detection risk 检查风险 ,6O9#1A&i
57.inappropriate audit opinion 不适当的审计意见 yZp:hs#
58.material misstatement 重大的错报 RYl3txw
59.tolerable misstatement 可容忍错报 AvE^
F1
60.the acceptable level of detection risk 可接受的检查风险 "g%:#'5
61.assessed level of material misstatement risk 重大错报风险的评估水平 4~A#^5J
62.simall business 小规模企业 7;'.5,-3c
63.accounting system 会计系统 4AOS}@~W
64.test of control 控制测试 {(}w4.!
65.walk-through test 穿行测试 Y@H,Lk
66.communication 沟通 kA%OF*%|6
67.flow chart 流程图 :ECK
$Cu
68.reperformance of internal control 重新执行 Kxc$wN<
69.audit evidence 审计证据 \'+{X(]
70.substantive procedures 实质性程序 gAA
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71.assertions 认定 o:8S$F`O@
72.esistence 存在 v^W?o}W
73.occurrence 发生 #)A?PO2
74.completeness 完整性 -ouJf}#R
75.rights and obligations 权利和义务 hcd>A vC8
76.valuation and allocation 计价和分摊 $Kz\
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77.cutoff 截止 :F>L;mp
78.accuracy 准确性 C.eV|rc@T
79.classification 分类 7 G[ GHc>
80.inspection 检查 ZqbM%(=z(`
81.supervision of counting 监盘 2${,%8"0s
82.observation 观察 EO/cW<uV'
83.confirmation 函证 92aDHECo
84.computation 计算 RA/ =w&
85.analytical procedures 分析程序 Z#Zzi5<
86.vouch 核对 V> a3V'
87.trace 追查 Ot$cmBhw!
88.audit sampling 审计抽样 O\?5#.
89.error 误差 e0N=2i?I#z
90.expected error 预期误差 ,rFLpQl
91.population 总体 k]$E8[.t
92.sampling risk 抽样风险 b6!Q!:GO&
93.non- sampling risk 非抽样风险 )fd-IYi-3
94.sampling unit 抽样单位 0Dm`Ek3A7x
95.statistical sampling 统计抽样 QE#-A@c
96.tolerable error 可容忍误差 L2>?m`wp
97.the risk of under reliance 信赖不足风险 _UBJPb@=U
98.the risk of over reliance 信赖过度风险 /cL
9?k;o
99.the risk of incorrect rejection 误拒风险 E8iadf49
100. the risk of incorrect acceptance 误受风险 Tt <-<oyU.
101.working trial balance 试算平衡表 p#;dLM/EA
102.index and cross-referencing 索引和交叉索引 ^mgI%_?1
103.cash receipt 现金收入 }`9fZK{. @
104.cash disbursement 现金支出 &Qq/Xi,bZ
105.bank statement 银行对账单 oX2DFgz
106.bank reconciliation 银行存款余额调节表 XuFm4DEJ
107.balance sheet date 资产负债表日 -wtTq
ph'
108.net realizable value 可变现净值 &FJU%tFA
109.storeroom 仓库 N}+B:l]Qy
110.sale invoice 销售发票 hDB`t
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111.price list 价目表 p~,3A:i
112.positive confirmation request 积极式询证函 ;H
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113.negative confirmation request 消极式询证函 U/3e,`c
114.purchase requisition 请购单 g~N
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115.receiving report 验收报告 .}$`+h8WT
116.gross margin 毛利 Ql#W
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117.manufacturing overhead 制造费用 0l(E!d8&'
118.material requisition 领料单 M=\d_O#;Z
119.inventory-taking 存货盘点 "lU]tIpCu
120.bond certificate 债券 E2q B
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121.stock certificate 股票 vbWJhjK0h
122.audit report 审计报告 |%:qhs,
123.entity 被审计单位 iO?gF
124.addressee of the audit report 审计报告的收件人 mq{$9@3
125.unqualified opinion 无保留意见 [L*[j.r7[
126.qualified opinion 保留意见 k5fH;
127.disclaimer of opinion 无法表示意见 F;?TR[4!k
128.adverse opinion 否定意见 $LxG>db
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A (1)ABC 作业基础成本计算 de=5=>P7
A (2)absorbed overhead 已吸收制造费用 M 5T=Fj86
A (3)absorption costing 吸收成本计算 nj~$%vmA
A (4)account 账户,报表 }"&n[/8~
A (5)accounting postulate 会计假设 /\ ,_P
A (6)accounting series release 会计公告文件 |i}+
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A (7)accounting valuation 会计计价 >tmnj/=&
A (8)account sale 承销清单 )I Y 5Y
A (9)accountability concept 经营责任概念 8"?Vcw&
A (10)accountancy 会计职业 qXP1Q3
A (11)accountant 会计师 w|
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A (12)accounting 会计 ]|C_`,ux
A (13)agency cost 代理成本 )T.pjl
A (14)accounting bases 会计基础 |iwM9oO%
A (15)accounting manual 会计手册 <i{m.pR>
A (16)accounting period 会计期间 _q$0lqq~u
A (17)accounting policies 会计方针 v|4STR
A (18)accounting rate of return 会计报酬率 (6ohrM>Q
A (19)accounting reference date 会计参照日 `eMrP`
A (20)accounting reference period 会计参照期间 KD,^*FkkL
A (21)accrual concept 应计概念 'uP'P#
A (22)accrual expenses 应计费用 Ad}-I%Ie
A (23)acid test ration 速动比率(酸性测试比率) `zElBD
A (24)acquisition 购置 {dy`
%It
A (25)acquisition accounting 收购会计 "%.|n|
A (26)activity based accounting 作业基础成本计算 fB;&n
A (27)adjusting events 调整事项 4DQ07w
A (28)administrative expenses 行政管理费 RQj`9F
A (29)advice note 发货通知 m{:" 1]
A (30)amortization 摊销 6o[0sM_];
A (31)analytical review 分析性检查 o ;[C(OS
A (32)annual equivalent cost 年度等量成本法
g( ]b\rj
A (33)annual report and accounts 年度报告和报表 p~Yy"Ec;p
A (34)appraisal cost 检验成本 U,%s;
A (35)appropriation account 盈余分配账户 RR[)UQ
A (36)articles of association 公司章程细则 vKU]80T
A (37)assets 资产 WX%h4)z*
A (38)assets cover 资产保障 Eonq'Re$
A (39)asset value per share 每股资产价值 G?Qe"4
.
A (40)associated company 联营公司 '|YtNhWZ?
A (41)attainable standard 可达标准 q;~R:}?@
8F O1`%8Oe
A (42)attributable profit 可归属利润 W; 3
R;
A (43)audit 审计 _%A/ )
A (44)audit report 审计报告 ^G|w8t+^
A (45)auditing standards 审计准则 oJlN.Q#u&
A (46)authorized share capital 额定股本 t/v@vJ`vSH
A (47)available hours 可用小时 iN:G/ss4O
A (48)avoidable costs 可避免成本 ~&wXXVK3
B (49)back-to-back loan 易币贷款 FSW3'
B (50)backflush accounting 倒退成本计算 92P,:2`a
B (51)bad debts 坏帐 9l]UE0yTL/
B (52)bad debts ratio 坏帐比率 S_(&UeTC
B (53)bank charges 银行手续费 ~u_K&X
B (54)bank overdraft 银行透支 XsAY4WTS
B (55)bank reconciliation 银行存款调节表 +l2e[P+q
A
B (56)bank statement 银行对账单 QE7+rBa
B (57)bankruptcy 破产 X)FL[RO%q
B (58)basis of apportionment 分摊基础 kbfuvJ>
B (59)batch 批量 4/*]`
B (60)batch costing 分批成本计算 K:}h\ In
B (61)beta factor B(市场)风险因素 /`7 I K
B (62)bill 账单 T5K-gz7A
B (63)bill of exchange 汇票 ]}nu9z<
B (64)bill of landing 提单 )x$!K[=
B (65)bill of materials 用料预计单 z{Hz;m:*_
B (66)bill payable 应付票据
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B (67)bill receivable 应收票据 pu\b`3C(
B (68)bin card 存货记录卡 $se !8s"
B (69)bonus 红利
ggrI>vaw
B (70)book-keeping 薄记 /- DKV~
B (71)Boston classification 波士顿分类 X?KGb{
B (72)breakeven chart 保本图 &E.OyqGZV
B (73)breakeven point 保本点 8pXfT%]
B (74)breaking-down time 复位时间 Tx y]"_
B (75)budget 预算 kA1RfSS
B (76)budget center 预算中心 z`\#$
B (77)budget cost allowance 预算成本折让 f2uZK!:m
B (78)budget manual 预算手册 .(`(chRa}
B (79)budget period 预算期间 '9^E8+=|
B (80)budgetary control 预算控制 re7!p(W?,
B (81)budgeted capacity 预算生产能力 V[#6yMU @
B (82)burden 制造费用 Vil@?Y"
B (83)business center 经营中心 Wl,%&H2S<
B (84)business entity 营业个体 /DLr(
B (85)business unit 经营单位 8&?^XcJ*x
B (86)buy-out management 管理性购买产权 qv.[k<~a>
B (87)by-product 副产品 08`f7[JQo]
C (88)called-up share capital 催缴股本 E2>im>p
C (89)capacity 生产能力 6o$Z0mG
C (90)capacity ratios 生产能力比率 Zkw J.SuU
C (91)capital 资本 R|/Wz/$1A
C (92)capital assets pricing model资本资产计价模式 n(Qj||:
C (93)capital commitment 承诺资本 ,yTN$K%M
C (94)capital employed 已运用的资本 ri_P;#lz
C (95)capital expenditure 资本支出 CoKiQUW
C (96)capital expenditureauthorization 资本支出核准 DG_}9M!DW@
C (97)capital expenditure control 资本支出控制 Jm?l59bv
v
C (98)capital expenditure proposal资本支出申请 aZ8h[#]7
C (99)capital funding planning 资本基金筹集计划 EJO.'vQ
C (100)capital gain 资本收益 }'u3U"9)
C (101)capital investment appraisal资本投资评估 wh9L(0
C (102)capital maintenance 资本保全 ymHKcQ
C (103)capital resource planning 资本资源计划 K3Huu!Tr
C (104)capital surplus 资本盈余 b21}49bHN
C (105)capital turnover 资本周转率 uRP
Ff77
C (106)card 记录卡 ZmNZS0j
C (107)cash 现金
Q{
O/xLf
C (108)cash account 现金账户 SO7(K5H,
C (109)cash book 现金账薄 x]H3Y3
C (110)cash cow 金牛产品 O2C6V>Q;
C (111)cash flow 现金流量 MY&<)|v\
C (112)cash discounted 现金贴现 wbBE@RU>!
C (113)cash flow budget 现金流量预算 TV?
^c?{5
C (114)cash flow statement 现金流量表 OE6#YT
C (115)cash ledger 现金分类账 aWdUuid
C (116)cash limit 现金限额 k
9cK bf@
C (117)CCA 现时成本会计 VcP:}a< B\
C (118)center 中心 yj>){NcX
C (119)changeover time 变更时间 cnbo+U
C (120)chartered entity 特许经济个体 JL@F~U9
C (121)cheque 支票 ;D:=XA%
C (122)cheque register 支票登记薄 *<w3" iq
C (123)coin analysis 零钱分类 ?.8<-
C (124)classification 分类
yz2(_@R
C (125)clock card 工时卡 -H4PRCDH
C (126)code 代码 I
I&<
C (127)commitment accounting 承诺确认会计
X+@s]
C (128)common cost 共同成本 ?b5H
2W
C (129)company limited byguarantee 有限担保责任公司
j|ozGO
C (130)company limited shares 股份有限公司 *JwFD^
<j
C (131)competitive position 竞争能力状况 6F,/w:
C (132)concept 概念 ]Uu
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C (133)conglomerate 跨行业企业 <8$Md4r
C (134)consistency concept 一致性概念 R3cg2H
C (135)consolidated accounts 合并报表 P7'M],!9w
C (136)consolidation accounting 合并会计 v< Ty|(gd
C (137)consortium 财团 (:JjQ`i
C (138)contingency plan 应急计划 So?m?,!W
C (139)contingent liabilities 或有负债 y!F:m=x<
C (140)continuous operation 连续生产 %,XI]+d
C (141)contra 抵消 L+7*NaPY*
C (142)contract cost 合同成本
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C (143)contract costing 合同成本计算 L,6MF,vx
C (144)contribution 贡献毛益 Ny]lvgu9X
C (145)contribution centre 贡献中心 *g*VCO
C (146)contribution chart 贡献图 O
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 !1("(Eb
C (148)contribution to salesration 贡献毛益对销售比率 :
:ri3Tu
C (149)control 控制 KLW&bJ$|j
C (150)control account 控制帐户 vpi l$Uq
C (151)control limits 控制限度 ]/a
g*F
C (152)controllability concept 可控制概念 }H5/3be
C (153)controllable cost 可控制成本 _;#9!"&
C (154)conversion cost 加工成本 'g2vX&=$A
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 \PzN XQ$
C (156)corporate appraisal 公司评估 hw*1g m
C (157)corporate planning 公司计划 f*v1J<1
#
C (158)corporate social reporting 公司社会报告 &"xQ~05
C (159)corporation 股份公司 >C:If0S4X
C (160)cost 成本 mLQUcYfR
C (161)cost account 成本帐户 h+5@I%WX
C (162)cost accounting 成本会计 sx:Hv1d
C (163)cost accounting manual 成本手册 3Mur*tj#
C (164)cost accounts calendar 成本报表的日历时间 /;7ID41
C (165)cost adjustment 成本调整 pcNSL'u+
C (166)cost allocation 成本分配 i]dz}= j'
C (167)cost apportionment 成本分摊 ;|;iCaD a+
C (168)cost attribution 成本归属 _%;M9Sg3
C (169)cost audit 成本审计 ,!hnm
C (170)cost behaviour 成本性态 1c/
X
C (171)cost benefit analysis 成本效益分析 !M,h79NM
C (172)cost center 成本中心 sLZ>v
C (173)cost driver 成本动因