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注会《审计》英语常用词汇 u kZK*Y9P
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1.audit 审计 z_lKq}^~6
2.attestation 鉴证 g] }!
3.credibility 可信赖程度 dR< d7
4.audit of financial statements 财务报表审计 3 )#Nc|
5.agreed-upon procedures 执行商定程序 73.+0x
6.high levels of assurance 高水平保证 ^,
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7.compilation 编制 7}~w9jK"F
8.reliability 可靠性 [wm0a4fg
9.relevance 相关性 7%? bl
10.professional skepticism 职业谨慎 3imsIBr
11.objectivity 客观性 {5{VGAD&]>
12. professional competence 专业胜任能力 {D..(f1*u
13.Senior/CPA-in-charge 项目经理 N6u>V~i
14.audit engagement letter 业务约定书 _6,\;"it?8
15.recurring audit 连续审计 v{ohrpb0v
16.the client 委托人 ty#6%
17.change CPA 更换注册会计师 kqj)&0|X
18.the existing CPA 现任注册会计师 Pp8G2|
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19.the successor CPA 后任注册会计师 Wu|MNB?M
20.the preceding CPA前任注册会计师 cAwqIihZ
21.issue the audit report 出具审计报告 52Lp_M
22.expert 专家 lOeX5%$Z
23.the board of directors 董事会 & C)1(
24.knowledge of the entity‘ s business 了解被审计单位情况 5VOw}{Pt
25.assess material misstatement risks评估重大错报风险 +"BJjxG
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ,<#Rk'y$
27.a general knowledge of —— 初步了解―――的情况 Keo<#C
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28.a more knowledge of—— 进一步了解的情况 0(f+a_2^Q
29.the prior year‘s working papers 以前年度工作底稿 :*|Ua%
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30.minutes of meeting 会议纪要 0k16f3uI
31.business risks 经营风险 f sh9-iY8e
32.appropriateness 适当性 =M*pym]QSY
33.accounting estimate 会计估计 uHZ4
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34.management representations 管理层声明 <7rj,O1=
35.going concern assumption 持续经营假设 \ HUDZ2 s
36.audit plan 审计计划 - QY<o|
37.significant audit areas 重点审计领域 snfFRc(RE
38.error 错误 ~MH^R1=]
39.fraud舞弊 Q
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40.modified or additional procedures 修改或追加审计程序 @M-w8!.~
41.misappropriation of assets 侵占资产 K/
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42.transactions without substance 虚假交易 !i (V.A
43.unusual pressures 异常压力 V~/-e- 9u
44.the suspected noncompliance 涉嫌存在违法行为 pKq[F*Lut
45.materialiy 重要性 |X A0F\
46.exceed the materiality level 超过重要性水平 kw2yb
47.approach the materiality level 接近重要性水平 6
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48.an acceptably low level 可接受水平 SZ[?2z
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 nM.g8d K
50.misstatements or omissions 错报或漏报 5j ]!r
51.aggregate 总计 <W8%eRfU
52.subsequent events 期后事项 }cCIYt\RK
53.adjust the financial statements 调整财务报表 PpG;5
54.perform additional audit procedures 实施追加的审计程序 Zv9JkY=+@
55.audit risk 审计风险 N1c0>{
56.detection risk 检查风险 gM;m{gXYK
57.inappropriate audit opinion 不适当的审计意见 \rxjvV4fcZ
58.material misstatement 重大的错报 579D
59.tolerable misstatement 可容忍错报 _,
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60.the acceptable level of detection risk 可接受的检查风险 =gJ{75tV3
61.assessed level of material misstatement risk 重大错报风险的评估水平 IaSPwsvt'
62.simall business 小规模企业 `3VI9GmQ
63.accounting system 会计系统 yBs-bp"-
64.test of control 控制测试 obF|;fwPnR
65.walk-through test 穿行测试 F5cNF5
66.communication 沟通 !<~.>5UQ
67.flow chart 流程图 W
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68.reperformance of internal control 重新执行 l]wLQqoO
69.audit evidence 审计证据 ibQ
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70.substantive procedures 实质性程序 9%NsW3|
71.assertions 认定 ."BXA8c;A
72.esistence 存在 aBaiXv/*
73.occurrence 发生 =,N"% }
74.completeness 完整性 b?iPQ$NyQ
75.rights and obligations 权利和义务 jG{?>^
76.valuation and allocation 计价和分摊 8VQ!&^9!U#
77.cutoff 截止 svEe@Kt`
78.accuracy 准确性 :nb|WgEc
79.classification 分类 Ty{
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80.inspection 检查 |?^qsnB
81.supervision of counting 监盘 l"dXL"h
82.observation 观察 &XcPHZy'
83.confirmation 函证 >/4[OPB0R
84.computation 计算 ,ps?
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85.analytical procedures 分析程序 ySiZ@i4
86.vouch 核对 $#5'c+0
87.trace 追查 z;9D[ME#1
88.audit sampling 审计抽样 u
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89.error 误差 '9.@r\g
90.expected error 预期误差 #Ox@[Z1I
91.population 总体
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92.sampling risk 抽样风险 ;Krs*3
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93.non- sampling risk 非抽样风险 ?b(wZ-/
94.sampling unit 抽样单位 4FYV]p8f
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 #P}n+w_@
97.the risk of under reliance 信赖不足风险 )ej1)RU"
98.the risk of over reliance 信赖过度风险 ! })Y9oZc8
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 tx<^P
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101.working trial balance 试算平衡表 v+g:0
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102.index and cross-referencing 索引和交叉索引 sDg1nKw(
103.cash receipt 现金收入 U%@C<o
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104.cash disbursement 现金支出 LD?\gK"
105.bank statement 银行对账单 ~Y~M}4
106.bank reconciliation 银行存款余额调节表 2Uf/'
107.balance sheet date 资产负债表日 eA]8M^
108.net realizable value 可变现净值 Yh!k uS#<
109.storeroom 仓库 [6g$;SicT
110.sale invoice 销售发票 .Y7Kd+)s)L
111.price list 价目表 L |#0CRiN
112.positive confirmation request 积极式询证函 %4M,f.[e
113.negative confirmation request 消极式询证函 j]%XY+e
114.purchase requisition 请购单 @ls/3`E/5E
115.receiving report 验收报告 ; (}~m&p
116.gross margin 毛利 F~rl24F
117.manufacturing overhead 制造费用 PeiRe
118.material requisition 领料单 Sw>>
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119.inventory-taking 存货盘点 MRo_An+
120.bond certificate 债券 -"'+#9{h
121.stock certificate 股票 <uFj5.
122.audit report 审计报告 v\G
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123.entity 被审计单位 v]Pyz<+
124.addressee of the audit report 审计报告的收件人 (AjgLNB
125.unqualified opinion 无保留意见 Ici4y*`M
126.qualified opinion 保留意见 =IX-n$d`>
127.disclaimer of opinion 无法表示意见 NM:$Q<n
128.adverse opinion 否定意见 &J9 + 5L8
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A (1)ABC 作业基础成本计算 _(:$
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A (2)absorbed overhead 已吸收制造费用 Zz:%KUl3
A (3)absorption costing 吸收成本计算 d:A'|;']
A (4)account 账户,报表 Ex]Ku
A (5)accounting postulate 会计假设 5Zhl@v,L%
A (6)accounting series release 会计公告文件 ^K J#dT
A (7)accounting valuation 会计计价 MK
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A (8)account sale 承销清单 b[:m[^
A (9)accountability concept 经营责任概念 Mby4(M+&n
A (10)accountancy 会计职业 m0.g}N-w
A (11)accountant 会计师 l9j=;h
A (12)accounting 会计 ^%Y-~yB-
A (13)agency cost 代理成本 6/g
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A (14)accounting bases 会计基础 ^a
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A (15)accounting manual 会计手册 XGe;v~L
A (16)accounting period 会计期间 W<^t2 j'
A (17)accounting policies 会计方针 ]FvGAG.*
A (18)accounting rate of return 会计报酬率 6Xo
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A (19)accounting reference date 会计参照日 7 J6Z?
A (20)accounting reference period 会计参照期间 ct,;V/Dx
A (21)accrual concept 应计概念 AG%[?1IXW
A (22)accrual expenses 应计费用 lJfk4 -;M
A (23)acid test ration 速动比率(酸性测试比率) P =Q+VIP&
A (24)acquisition 购置 \pI {b9
A (25)acquisition accounting 收购会计 L|(U%$
A (26)activity based accounting 作业基础成本计算 2-UD^;0
A (27)adjusting events 调整事项 1Lje.%(E
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A (28)administrative expenses 行政管理费 }|8^+V&
A (29)advice note 发货通知 Y%TY%"<
A (30)amortization 摊销 :6(@P1vA 6
A (31)analytical review 分析性检查 Cq<Lj
A (32)annual equivalent cost 年度等量成本法 2(\PsN w!
A (33)annual report and accounts 年度报告和报表 {gu3KV
A (34)appraisal cost 检验成本 (w"(RM~
A (35)appropriation account 盈余分配账户 sEfT#$ a^8
A (36)articles of association 公司章程细则 :YkAp9civ
A (37)assets 资产 !L9]nO 'BL
A (38)assets cover 资产保障 ]^wr+9zd
A (39)asset value per share 每股资产价值 @\oZ2sB
A (40)associated company 联营公司 /D|q-`*K
A (41)attainable standard 可达标准 bV'r9&[_6
D-i, C~W
A (42)attributable profit 可归属利润 ?5};ONjN
A (43)audit 审计 x)$0Nr62D
A (44)audit report 审计报告 \=|=
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A (45)auditing standards 审计准则 3PLA*n+%
A (46)authorized share capital 额定股本 W)o*$cu
A (47)available hours 可用小时 g$Vr9MH
A (48)avoidable costs 可避免成本 b-@9Xjv
B (49)back-to-back loan 易币贷款 ?< yYm;B
B (50)backflush accounting 倒退成本计算 C}jrx^u>
B (51)bad debts 坏帐 #^aa&*<D_
B (52)bad debts ratio 坏帐比率 .ej+?QYwC
B (53)bank charges 银行手续费
- 3PLP$P
B (54)bank overdraft 银行透支 )~"0d;6_
B (55)bank reconciliation 银行存款调节表 EvY^]M_U
B (56)bank statement 银行对账单 ;iJx
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B (57)bankruptcy 破产 %yfl-c(u
B (58)basis of apportionment 分摊基础 K/}x
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B (59)batch 批量 br k*;
B (60)batch costing 分批成本计算 ,(sE|B#s
B (61)beta factor B(市场)风险因素 UpSJ%%.n
B (62)bill 账单 fJk'5kv
B (63)bill of exchange 汇票 [wQJVYv
B (64)bill of landing 提单 -,
g.39u
B (65)bill of materials 用料预计单 jRDvVV/-wr
B (66)bill payable 应付票据 L>7@!/9L
B (67)bill receivable 应收票据 Hdd3n6*
B (68)bin card 存货记录卡 EASmB
B (69)bonus 红利 }F9#3W&`c
B (70)book-keeping 薄记 cCx{
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B (71)Boston classification 波士顿分类 _.]mES|
B (72)breakeven chart 保本图 =^
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B (73)breakeven point 保本点 ~h=iZ/g_^_
B (74)breaking-down time 复位时间 ./'d^9{
B (75)budget 预算 )^6Os2
B (76)budget center 预算中心 H~Uy/22aQy
B (77)budget cost allowance 预算成本折让 i<tJG{A=
B (78)budget manual 预算手册 ^Ojg}'.Ygv
B (79)budget period 预算期间 6<5:m:KE
B (80)budgetary control 预算控制 X$P(8'[9A
B (81)budgeted capacity 预算生产能力 bd27])n(
B (82)burden 制造费用 ug;\`.nT^
B (83)business center 经营中心 bBo>Y7%
B (84)business entity 营业个体 W| 0))5a
B (85)business unit 经营单位 2_M+o]Z^
B (86)buy-out management 管理性购买产权 g$hEVT
B (87)by-product 副产品 +7_U(|gO
C (88)called-up share capital 催缴股本 {%y|A{}c
C (89)capacity 生产能力 K@Q%NK,
C (90)capacity ratios 生产能力比率 cQBc6
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C (91)capital 资本 yUxz,36wZ
C (92)capital assets pricing model资本资产计价模式 )4:]gx#cr
C (93)capital commitment 承诺资本 9~a 5R]x2
C (94)capital employed 已运用的资本 TVSCjI
C (95)capital expenditure 资本支出 vMJ(Ll7/
C (96)capital expenditureauthorization 资本支出核准 4Xt`L"f
C (97)capital expenditure control 资本支出控制 w2('75$J
C (98)capital expenditure proposal资本支出申请 XsFzSm
C (99)capital funding planning 资本基金筹集计划 `/!F
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C (100)capital gain 资本收益 !V/7q'&t=
C (101)capital investment appraisal资本投资评估 ke<5]&x
C (102)capital maintenance 资本保全
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& %c3
C (103)capital resource planning 资本资源计划 N{@~(>ee^
C (104)capital surplus 资本盈余 @B(E&
C (105)capital turnover 资本周转率 Q%J,:J
C (106)card 记录卡 tc\ZYCFr
C (107)cash 现金 7kT X
C (108)cash account 现金账户 V+l7W
C (109)cash book 现金账薄 OTJMS_IT
C (110)cash cow 金牛产品 Z
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C (111)cash flow 现金流量 ORWi+H|
C (112)cash discounted 现金贴现 OP-{76vE&b
C (113)cash flow budget 现金流量预算 e:.?T\
C (114)cash flow statement 现金流量表 V U5</si+
C (115)cash ledger 现金分类账 (FgX9SV]p9
C (116)cash limit 现金限额 c
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C (117)CCA 现时成本会计 8?: 2<
C (118)center 中心 87!m l
C (119)changeover time 变更时间 Z ZCm438
C (120)chartered entity 特许经济个体 V*Xr}FE
C (121)cheque 支票 bs16G3-p
C (122)cheque register 支票登记薄 EdSUBoWF}
C (123)coin analysis 零钱分类 j*4:4B%
C (124)classification 分类 G8/q&6f_
C (125)clock card 工时卡 ssoE ,6kS
C (126)code 代码 W@'*G*f
C (127)commitment accounting 承诺确认会计 -:J<JX)o
C (128)common cost 共同成本 3=} P l,
C (129)company limited byguarantee 有限担保责任公司 \ n^[!e"`
C (130)company limited shares 股份有限公司 Q|S>C%4?
C (131)competitive position 竞争能力状况 k9:|CEP
C (132)concept 概念 gOah5*Lj
C (133)conglomerate 跨行业企业 "*W# z
C (134)consistency concept 一致性概念 IXm[c@5l
C (135)consolidated accounts 合并报表 zfg+gd)Z
C (136)consolidation accounting 合并会计 c813NHW
C (137)consortium 财团 Zkqq<
C (138)contingency plan 应急计划 }4h0{H
C (139)contingent liabilities 或有负债 &%qDi_UD
C (140)continuous operation 连续生产 "5sA&^_#_
C (141)contra 抵消 gNA!)}m\
C (142)contract cost 合同成本 Ld/6{w4ir
C (143)contract costing 合同成本计算 S{f,EBE
C (144)contribution 贡献毛益
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C (145)contribution centre 贡献中心 D<<q5gG
C (146)contribution chart 贡献图 ^=1u2YdVw
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 suGd &eP|
C (148)contribution to salesration 贡献毛益对销售比率 <8Nr;96IA
C (149)control 控制 d~h;|Bl[
C (150)control account 控制帐户 iDhC_F|
C (151)control limits 控制限度 ;'08-Et
C (152)controllability concept 可控制概念 6 v~nEw
C (153)controllable cost 可控制成本 6PS[OB{3
C (154)conversion cost 加工成本 _9p79S<+
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 #Er"i
C (156)corporate appraisal 公司评估 :eJJL,v
C (157)corporate planning 公司计划 c14d0x{
C (158)corporate social reporting 公司社会报告 Oe
:S1 f
C (159)corporation 股份公司 o8hE.pf&
C (160)cost 成本 Ht\2 IP
C (161)cost account 成本帐户 |JHNFs
C (162)cost accounting 成本会计 NJ-Ji> w
C (163)cost accounting manual 成本手册
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C (164)cost accounts calendar 成本报表的日历时间 J]{<Z?%
C (165)cost adjustment 成本调整 nKnrh]hX
C (166)cost allocation 成本分配 zH9*w:"4<_
C (167)cost apportionment 成本分摊 [m6+I9
C (168)cost attribution 成本归属 <mVFC
C (169)cost audit 成本审计 _2{_W9k
C (170)cost behaviour 成本性态 )|k#cT{=M
C (171)cost benefit analysis 成本效益分析 ~w|h;*Bj
C (172)cost center 成本中心 >D}|'.&
C (173)cost driver 成本动因