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注会《审计》英语常用词汇 'Jl.fN
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1.audit 审计 {:FITF3o
2.attestation 鉴证 (&hX8
3.credibility 可信赖程度 ]R>k0X.V
4.audit of financial statements 财务报表审计 j1iC1=`ZM
5.agreed-upon procedures 执行商定程序 et ~gO!1:*
6.high levels of assurance 高水平保证 d<b,LD^
7.compilation 编制 6$dm-BI
8.reliability 可靠性 rqh,BkQ0t
9.relevance 相关性 22r01qH
10.professional skepticism 职业谨慎 K+$c,1
wb
11.objectivity 客观性 -MEz`7c~
12. professional competence 专业胜任能力 < 5_Ys
13.Senior/CPA-in-charge 项目经理 M2EN(Y_k0
14.audit engagement letter 业务约定书 V=*J9~K
15.recurring audit 连续审计 S&uL9)Glb
16.the client 委托人 @>:07]Dxo
17.change CPA 更换注册会计师 \j;uN#)28
18.the existing CPA 现任注册会计师
c _a$g
19.the successor CPA 后任注册会计师 )?bb]hZg?O
20.the preceding CPA前任注册会计师 ?-84_i
21.issue the audit report 出具审计报告 B:r-')!0$#
22.expert 专家 d$,i?d,
23.the board of directors 董事会 _TXV{<E6
24.knowledge of the entity‘ s business 了解被审计单位情况 eo_T.q
25.assess material misstatement risks评估重大错报风险 jrl6):x
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 )|a9Z~#x
27.a general knowledge of —— 初步了解―――的情况 t3>rf3v
28.a more knowledge of—— 进一步了解的情况 8W[]#~77b
29.the prior year‘s working papers 以前年度工作底稿 l>(G3lIw
30.minutes of meeting 会议纪要 2!otVz!Mh
31.business risks 经营风险 bg*{1^
32.appropriateness 适当性 D5m\u$~V
33.accounting estimate 会计估计 r"[T9
34.management representations 管理层声明 ) IhY&?jk?
35.going concern assumption 持续经营假设 _dBU6U:V
36.audit plan 审计计划 bX(*f>G'
37.significant audit areas 重点审计领域 a*[\edcHU
38.error 错误 piFQ7B
39.fraud舞弊 KUyJ"q<W
40.modified or additional procedures 修改或追加审计程序 !m|%4/
M@
41.misappropriation of assets 侵占资产 <"+C<[n.
42.transactions without substance 虚假交易 JAz;_wS(k
43.unusual pressures 异常压力 ,h._iO)I^
44.the suspected noncompliance 涉嫌存在违法行为 u"gp">
45.materialiy 重要性 6;pREM+
46.exceed the materiality level 超过重要性水平 R,bcE4WR"
47.approach the materiality level 接近重要性水平 \-0` %k"&
48.an acceptably low level 可接受水平 Wd5t,8*8
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 cj<@~[uw
50.misstatements or omissions 错报或漏报 9.=#4OH/
51.aggregate 总计 G]1pGA;
52.subsequent events 期后事项 yMkd|1
53.adjust the financial statements 调整财务报表 urB3
54.perform additional audit procedures 实施追加的审计程序 ~\G3l,4
55.audit risk 审计风险 fNJ;{
56.detection risk 检查风险 _64@zdL+
57.inappropriate audit opinion 不适当的审计意见 B,Brmn
58.material misstatement 重大的错报 o?FUVK
59.tolerable misstatement 可容忍错报 wcf_5T
60.the acceptable level of detection risk 可接受的检查风险 *~uuCLv_
61.assessed level of material misstatement risk 重大错报风险的评估水平 z0[ZO1Fo(
62.simall business 小规模企业 AZy2P
u56
63.accounting system 会计系统 ,-Nk-g
64.test of control 控制测试 1[`<JCFClc
65.walk-through test 穿行测试 Ig KAD#2a
66.communication 沟通 !VZj!\I
67.flow chart 流程图 l5ds`uR#
68.reperformance of internal control 重新执行 *KH@u
69.audit evidence 审计证据 hY 2PV7"[;
70.substantive procedures 实质性程序 n^02@Aw
71.assertions 认定 ,P@-DDJ
72.esistence 存在 8Jj0-4]
73.occurrence 发生 ji
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74.completeness 完整性 # :w2Hf6Q
75.rights and obligations 权利和义务 j]"xck
76.valuation and allocation 计价和分摊 z44~5J]
77.cutoff 截止 -$
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78.accuracy 准确性 MwqT`;lb
79.classification 分类 SqF.DB~
80.inspection 检查 6ya87H'e@
81.supervision of counting 监盘 a3O_#l-Z
82.observation 观察 by[i"!RCu
83.confirmation 函证 f94jMzH9z
84.computation 计算 arKmc@"X
85.analytical procedures 分析程序 =>\-ma+
86.vouch 核对 ;S`-9}6
87.trace 追查 jY+S,lD
88.audit sampling 审计抽样 ]GPJ(+5
89.error 误差 DF|s,J`98
90.expected error 预期误差 yGG
B
91.population 总体 .{a2z*o
92.sampling risk 抽样风险 f\U&M,L\'
93.non- sampling risk 非抽样风险 UH-uU~
94.sampling unit 抽样单位 .r5oN +?e
95.statistical sampling 统计抽样 +JS/Z5dl+}
96.tolerable error 可容忍误差 xcvr D
97.the risk of under reliance 信赖不足风险 )2Ru!l#
98.the risk of over reliance 信赖过度风险 0uO=wOIhH
99.the risk of incorrect rejection 误拒风险 2U`W[
100. the risk of incorrect acceptance 误受风险 cNlY=L
101.working trial balance 试算平衡表 EvQwGt1)P
102.index and cross-referencing 索引和交叉索引 I''R\Bp
103.cash receipt 现金收入 !LOors za
104.cash disbursement 现金支出 vSC0D7BlG
105.bank statement 银行对账单 [RPAk
p
106.bank reconciliation 银行存款余额调节表 6*aa[,>
107.balance sheet date 资产负债表日 g+ 1=5g
108.net realizable value 可变现净值 TT ZxkK
109.storeroom 仓库 Df:7P>
110.sale invoice 销售发票 5vX8mPR_
111.price list 价目表 @@3,+7%1
112.positive confirmation request 积极式询证函 &
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113.negative confirmation request 消极式询证函 O& %"F8B
114.purchase requisition 请购单 =l
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115.receiving report 验收报告 vd7N&c9
116.gross margin 毛利 fb.
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117.manufacturing overhead 制造费用 (S)E|;f%C
118.material requisition 领料单 Oqpl2Y"/
119.inventory-taking 存货盘点 j-`X_8W
120.bond certificate 债券 wYO"znd
121.stock certificate 股票 sC5uA
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122.audit report 审计报告
-N7L#a
123.entity 被审计单位 $W {yK+N
124.addressee of the audit report 审计报告的收件人 UcLNMn|
125.unqualified opinion 无保留意见 "R2t&X[9
126.qualified opinion 保留意见 ca/o#9:N`:
127.disclaimer of opinion 无法表示意见 Wd`
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128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算 ezr\T
A (2)absorbed overhead 已吸收制造费用 mDF"&.(j
A (3)absorption costing 吸收成本计算 A?IZ(
Zx(`
A (4)account 账户,报表 e4=FU&RpNH
A (5)accounting postulate 会计假设 P A6KX5
A (6)accounting series release 会计公告文件 wL-ydMIx
A (7)accounting valuation 会计计价 ,>
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A (8)account sale 承销清单 of'ZNQ/
A (9)accountability concept 经营责任概念 e@:P2(WWl
A (10)accountancy 会计职业 Xm8Z+}i
A (11)accountant 会计师 MO~~=]Y'
A (12)accounting 会计 12tJrS*Z
A (13)agency cost 代理成本 wHOlj)CZ
A (14)accounting bases 会计基础 rI<nUy P?
A (15)accounting manual 会计手册 /}nrF4S
A (16)accounting period 会计期间 k)5_1 y
A (17)accounting policies 会计方针 <cDKGd
A (18)accounting rate of return 会计报酬率 OS"{"P
A (19)accounting reference date 会计参照日 8{G?92
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A (20)accounting reference period 会计参照期间 \U!@OX.R'M
A (21)accrual concept 应计概念 F8[B^alAe
A (22)accrual expenses 应计费用 1J-Qh<Q
A (23)acid test ration 速动比率(酸性测试比率) T1(j l)
A (24)acquisition 购置 Foe>}6~{?
A (25)acquisition accounting 收购会计
xA&
A (26)activity based accounting 作业基础成本计算 )pjjW"C+
A (27)adjusting events 调整事项 ,ykPQzO
A (28)administrative expenses 行政管理费 'n^2|"$sH
A (29)advice note 发货通知 &N"'7bK6n
A (30)amortization 摊销 QOT)x4!)
A (31)analytical review 分析性检查 \m=-8KpU
A (32)annual equivalent cost 年度等量成本法 vQKn=
A (33)annual report and accounts 年度报告和报表 BEXQTM3])I
A (34)appraisal cost 检验成本 aJ6#=G61l
A (35)appropriation account 盈余分配账户 dNUR)X#e
A (36)articles of association 公司章程细则 >P\h,1
A (37)assets 资产 OB?S kR
A (38)assets cover 资产保障 PG6[l
Hmi
A (39)asset value per share 每股资产价值 iY
^{wi~?
A (40)associated company 联营公司 Jt2,LL:G
A (41)attainable standard 可达标准 +z:CZ(fb
<H5n>3#pH
A (42)attributable profit 可归属利润 -XBKOybHBO
A (43)audit 审计 K,eqD<
A (44)audit report 审计报告 " WYA
A (45)auditing standards 审计准则 YVB%
kKv{
A (46)authorized share capital 额定股本 3z,v#2
A (47)available hours 可用小时 N
>d|A]zH
A (48)avoidable costs 可避免成本 x?, ~TC4
B (49)back-to-back loan 易币贷款 zBk_-'z
B (50)backflush accounting 倒退成本计算 _m9~*
B (51)bad debts 坏帐 0).fBBNG
B (52)bad debts ratio 坏帐比率 8pYyG
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B (53)bank charges 银行手续费 ^oQekga\l
B (54)bank overdraft 银行透支 87^:<\pp
B (55)bank reconciliation 银行存款调节表 M`0(!Q}
B (56)bank statement 银行对账单 ;".z[l *
B (57)bankruptcy 破产 Qm.z@DwFM{
B (58)basis of apportionment 分摊基础 8To7c
B (59)batch 批量 #_.g2 Y
B (60)batch costing 分批成本计算 d?:`n9`
B (61)beta factor B(市场)风险因素 p`>AnfG
B (62)bill 账单 j
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B (63)bill of exchange 汇票 w$gSj/
B (64)bill of landing 提单 Ln
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B (65)bill of materials 用料预计单 `[WyHO|8
B (66)bill payable 应付票据 pO"m~ mpA
B (67)bill receivable 应收票据 "A%MVym."
B (68)bin card 存货记录卡 >9-Dd)<
B (69)bonus 红利 h ZoC _\
B (70)book-keeping 薄记 !xkj30O(G
B (71)Boston classification 波士顿分类 @&?a]
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B (72)breakeven chart 保本图 x
N6?yr
B (73)breakeven point 保本点 |vv]Z(_
B (74)breaking-down time 复位时间 mT96]V\
B (75)budget 预算 8NnhT E
B (76)budget center 预算中心 }%
eDEM
B (77)budget cost allowance 预算成本折让 @. "q
B (78)budget manual 预算手册 %fHH{60
B (79)budget period 预算期间 8{oZi]ob
B (80)budgetary control 预算控制 t-_#Q bzE{
B (81)budgeted capacity 预算生产能力 SijtTY#r
B (82)burden 制造费用 mv{<'
B (83)business center 经营中心 $h,d?
.u6w
B (84)business entity 营业个体 qtO1hZ
B (85)business unit 经营单位 >yX/+p_
B (86)buy-out management 管理性购买产权 Truc[A.2Z
B (87)by-product 副产品 C?,*U
C (88)called-up share capital 催缴股本 iBucT"d]
C (89)capacity 生产能力 zei6S
C (90)capacity ratios 生产能力比率 ^Sw2xT$p{j
C (91)capital 资本 vyE{WkZxR
C (92)capital assets pricing model资本资产计价模式 *t^eNUA
C (93)capital commitment 承诺资本 X1Qr_o-BR
C (94)capital employed 已运用的资本 Ddb-@YD&+0
C (95)capital expenditure 资本支出 /w0sj`;"
C (96)capital expenditureauthorization 资本支出核准 +vf:z?I8
C (97)capital expenditure control 资本支出控制 {t&*>ma6)
C (98)capital expenditure proposal资本支出申请 byafb+x
C (99)capital funding planning 资本基金筹集计划 SgiDh dE
C (100)capital gain 资本收益 Y.7}
C (101)capital investment appraisal资本投资评估 6Z Xu,ks}
C (102)capital maintenance 资本保全 xWDR726
C (103)capital resource planning 资本资源计划 sM
P:sCRC
C (104)capital surplus 资本盈余 &Y+e=1a+
C (105)capital turnover 资本周转率 )Bo]=ZTJ^
C (106)card 记录卡 n,CD
C (107)cash 现金 +s ULo
C (108)cash account 现金账户 sdrWOq
C (109)cash book 现金账薄 sZKEUSFD #
C (110)cash cow 金牛产品 JRXRi*@
C (111)cash flow 现金流量 u\f3qc,]F
C (112)cash discounted 现金贴现 %yfE7UPS]
C (113)cash flow budget 现金流量预算
J smB^
C (114)cash flow statement 现金流量表 n&$/Q$d&
C (115)cash ledger 现金分类账 B[CA
5Ry
C (116)cash limit 现金限额 :5jexz."M
C (117)CCA 现时成本会计 TKo<~?
C (118)center 中心 dq(E&`SzK
C (119)changeover time 变更时间 aZ6'|S;
C (120)chartered entity 特许经济个体 \9w~pO
C (121)cheque 支票 H'Nq#K
C (122)cheque register 支票登记薄 .%IslLZ
C (123)coin analysis 零钱分类 *jE;9^
C (124)classification 分类 "TNVD"RLY
C (125)clock card 工时卡 <[ZI.+_Wt
C (126)code 代码 n}JPYu
C (127)commitment accounting 承诺确认会计 &
pL/
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C (128)common cost 共同成本 _%B/!)v
C (129)company limited byguarantee 有限担保责任公司 b1xpz1
C (130)company limited shares 股份有限公司 RJhK$\
C (131)competitive position 竞争能力状况 wx*1*KZ
C (132)concept 概念 t+O e)Ns
C (133)conglomerate 跨行业企业 O[FZq47
C (134)consistency concept 一致性概念 \x(^]/@
C (135)consolidated accounts 合并报表 {~_Y _-
C (136)consolidation accounting 合并会计 &n>7Ir
C (137)consortium 财团 *C7F2o
C (138)contingency plan 应急计划 u h)o
C (139)contingent liabilities 或有负债 oxzq
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C (140)continuous operation 连续生产 -uj3'g(;w
C (141)contra 抵消
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C (142)contract cost 合同成本 y^R4I_* z
C (143)contract costing 合同成本计算 )c+k_;t'+
C (144)contribution 贡献毛益 <^c3}
C (145)contribution centre 贡献中心 E{%SR
C (146)contribution chart 贡献图 g*J@[y;
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 &I/qG`W
C (148)contribution to salesration 贡献毛益对销售比率 O m9jtWk
C (149)control 控制 gi$XB}L+X
C (150)control account 控制帐户 "}zt`3
C (151)control limits 控制限度 A[)C:
q,
C (152)controllability concept 可控制概念 4x=(Zw_X
C (153)controllable cost 可控制成本 6pp $-uS
C (154)conversion cost 加工成本 nQ-mmY>#
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 $(rc/h0/E
C (156)corporate appraisal 公司评估 |>+uw|LtZ
C (157)corporate planning 公司计划 pRrHuLj^
C (158)corporate social reporting 公司社会报告 3{ "O,h
C (159)corporation 股份公司 +
>nr.,qo3
C (160)cost 成本 gCJIIzl%Bh
C (161)cost account 成本帐户 S-c ^eLzQ
C (162)cost accounting 成本会计 g`[$XiR
C (163)cost accounting manual 成本手册 8:dQ._#v
C (164)cost accounts calendar 成本报表的日历时间 fd 1C{^c
C (165)cost adjustment 成本调整 e.8$ga{
C (166)cost allocation 成本分配 pr rT:Y
C (167)cost apportionment 成本分摊
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C (168)cost attribution 成本归属 X{Zm9T
C (169)cost audit 成本审计 PVYyE3`UB
C (170)cost behaviour 成本性态 5k$vlC#[H
C (171)cost benefit analysis 成本效益分析 W5 ec
C (172)cost center 成本中心 fzPZ|
C (173)cost driver 成本动因