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注会《审计》英语常用词汇 "
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1.audit 审计 >S{1=N@Ev=
2.attestation 鉴证 622mNY
3.credibility 可信赖程度 *ARro
Ndr
4.audit of financial statements 财务报表审计 d"5:/Mo
5.agreed-upon procedures 执行商定程序 G`mC=*Ma;
6.high levels of assurance 高水平保证 nH% /
7.compilation 编制 `X^4~6/q
8.reliability 可靠性 Y*f7& '[
9.relevance 相关性 \{G6!dV|S
10.professional skepticism 职业谨慎 <g,k[
11.objectivity 客观性 8.jd'yp*J
12. professional competence 专业胜任能力 zv#i\8h^p
13.Senior/CPA-in-charge 项目经理 u
bP2ws
14.audit engagement letter 业务约定书 vD1jxk'fd
15.recurring audit 连续审计 C(iA G
16.the client 委托人 fdd
3H[
17.change CPA 更换注册会计师 &.<{c
`-
18.the existing CPA 现任注册会计师 f|6%71
19.the successor CPA 后任注册会计师 gNs@Q!
20.the preceding CPA前任注册会计师 X.Z?Ie
21.issue the audit report 出具审计报告
|ki#MtCp
22.expert 专家 YQ37P?u@
23.the board of directors 董事会 )OH!<jW
24.knowledge of the entity‘ s business 了解被审计单位情况 ,3GM'e{hV
25.assess material misstatement risks评估重大错报风险 ]pb;q(?^
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 +#Ov9b
27.a general knowledge of —— 初步了解―――的情况 s/sH",
28.a more knowledge of—— 进一步了解的情况 3QUe:8
29.the prior year‘s working papers 以前年度工作底稿 a%(1#2^`q!
30.minutes of meeting 会议纪要 %F&j B
31.business risks 经营风险 ^n] tf9{I
32.appropriateness 适当性 kHz3_B9[
33.accounting estimate 会计估计 2E2J=Do
34.management representations 管理层声明 P$]Vb'Fz
35.going concern assumption 持续经营假设 Q1&: +
7%
36.audit plan 审计计划 do=VPqy
37.significant audit areas 重点审计领域 .D4D!!
38.error 错误 4
G_dnf_
39.fraud舞弊 Jz:d\M~j5
40.modified or additional procedures 修改或追加审计程序 ,=6Eju#P
41.misappropriation of assets 侵占资产 Fl*@@jQ8cV
42.transactions without substance 虚假交易 tMyD^jVC
43.unusual pressures 异常压力 kmov(V
44.the suspected noncompliance 涉嫌存在违法行为 ~`-9i{L
45.materialiy 重要性 ~~5kAY-
46.exceed the materiality level 超过重要性水平 wM!QU{Lz
47.approach the materiality level 接近重要性水平 >t*zY~
R.
48.an acceptably low level 可接受水平 XJ@ /r,2
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 b55|JWfC`
50.misstatements or omissions 错报或漏报 @4$F%[g
h
51.aggregate 总计 >r]# 77d
52.subsequent events 期后事项 um3
M4>K
53.adjust the financial statements 调整财务报表 `GPK$ue
54.perform additional audit procedures 实施追加的审计程序 v S%+
55.audit risk 审计风险 t'9E~_!C
56.detection risk 检查风险 <o?qpW$,>
57.inappropriate audit opinion 不适当的审计意见 G|^gaj '9
58.material misstatement 重大的错报 #v(+3Hp
59.tolerable misstatement 可容忍错报 *^.b}K%
60.the acceptable level of detection risk 可接受的检查风险 )-jvp8%BK
61.assessed level of material misstatement risk 重大错报风险的评估水平 dc?Yk3(Y
62.simall business 小规模企业 ?LNwr[C0
63.accounting system 会计系统 P'Y8
t
64.test of control 控制测试 ]"CAP%
65.walk-through test 穿行测试 C|!E'8Rw
66.communication 沟通 AQ0L9?
67.flow chart 流程图 u:,B"!
68.reperformance of internal control 重新执行 {v`wQM[
69.audit evidence 审计证据 lsio\ $
70.substantive procedures 实质性程序 9m6w.:S
71.assertions 认定 m,up37-{
72.esistence 存在 Q?1 KxD!
73.occurrence 发生 UNY>Q7
74.completeness 完整性 ut\9@>*J=Q
75.rights and obligations 权利和义务 '!f5|l9SC
76.valuation and allocation 计价和分摊 `H+Eo<U
77.cutoff 截止 h/_z QR-
78.accuracy 准确性 ~^5uOe
TZ~
79.classification 分类 {g
)kT_
80.inspection 检查 d1E~H]X4
81.supervision of counting 监盘 KqtI^qC8
82.observation 观察 MESQAsx%
83.confirmation 函证 M6X f}>
84.computation 计算 eq4<
85.analytical procedures 分析程序 <M\Z}2 d
86.vouch 核对 #x%O0
87.trace 追查 ;TW@{re
88.audit sampling 审计抽样 +ZZiZ&y
89.error 误差 )m)>k` 0
90.expected error 预期误差 uNRGbDMA=
91.population 总体 ;\&7smE[
92.sampling risk 抽样风险 BO[A1'>
93.non- sampling risk 非抽样风险 oFIs,[Go
94.sampling unit 抽样单位
"= UP&=
95.statistical sampling 统计抽样 UNhD
96.tolerable error 可容忍误差 O:Z|fDQ`
97.the risk of under reliance 信赖不足风险 K1+,y1c
98.the risk of over reliance 信赖过度风险 #
Ta@A~.L
99.the risk of incorrect rejection 误拒风险 .OWIlT4K
100. the risk of incorrect acceptance 误受风险 hQet?*diU
101.working trial balance 试算平衡表 z+\>e~U6J}
102.index and cross-referencing 索引和交叉索引 I}8F3_b,#
103.cash receipt 现金收入 !.w S+
104.cash disbursement 现金支出 _@RW7iP>
105.bank statement 银行对账单 t(_XB|AKm
106.bank reconciliation 银行存款余额调节表 %
vP{C
107.balance sheet date 资产负债表日 $==hr^H
108.net realizable value 可变现净值 'Klz`)F
109.storeroom 仓库 9g*~X;`2
110.sale invoice 销售发票 <]!IC]+
111.price list 价目表 |ow h
F
112.positive confirmation request 积极式询证函 [Q$"+@jw
113.negative confirmation request 消极式询证函 0<Pe~i_=
114.purchase requisition 请购单 #pVk%5N
115.receiving report 验收报告 RI%l& Hm
116.gross margin 毛利 nC*/?y*9
117.manufacturing overhead 制造费用 j1d=$'a "
118.material requisition 领料单 <w:fR|O
119.inventory-taking 存货盘点 Em?skUnG,
120.bond certificate 债券 #Gg^fm
121.stock certificate 股票 +5HO T{wj
122.audit report 审计报告 |LjCtm)@+
123.entity 被审计单位 fcBSs\\C~
124.addressee of the audit report 审计报告的收件人 :c.i Z
125.unqualified opinion 无保留意见 4%]{46YnK
126.qualified opinion 保留意见 :g\qj? o
127.disclaimer of opinion 无法表示意见 aY?}4Bx
128.adverse opinion 否定意见 0loC^\f
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A (1)ABC 作业基础成本计算 5&xvY.!27V
A (2)absorbed overhead 已吸收制造费用 :@3d
A (3)absorption costing 吸收成本计算 Z?@07Y[|K
A (4)account 账户,报表 VEpQT
Qp
A (5)accounting postulate 会计假设 Ln:
y|
t
A (6)accounting series release 会计公告文件 r94BEC 2
A (7)accounting valuation 会计计价 [AGm%o=)
A (8)account sale 承销清单 ~KNxAxyVi
A (9)accountability concept 经营责任概念 $i2gOz
A (10)accountancy 会计职业 ZcQm(my
A (11)accountant 会计师 (;M"'.C
A (12)accounting 会计 U?rfE(!
A (13)agency cost 代理成本 jQdfFR
A (14)accounting bases 会计基础 tDwXb>
A (15)accounting manual 会计手册 %Wu
8RG}
A (16)accounting period 会计期间 q)vD "{0.
A (17)accounting policies 会计方针 m|y]j4
A (18)accounting rate of return 会计报酬率 QJTC@o
A (19)accounting reference date 会计参照日 :V"}"{(6
A (20)accounting reference period 会计参照期间 +Rvj]vd}&
A (21)accrual concept 应计概念 K~E]Fkw!;
A (22)accrual expenses 应计费用 !bY{T#i)k
A (23)acid test ration 速动比率(酸性测试比率) kP6r=HH@
A (24)acquisition 购置 V]8fn MH
A (25)acquisition accounting 收购会计 61KJ(
rSX3
A (26)activity based accounting 作业基础成本计算 ]x Kmz
A (27)adjusting events 调整事项 I2Us!W>6-
A (28)administrative expenses 行政管理费 1,mf]7k$
A (29)advice note 发货通知 OGVhb>LO1
A (30)amortization 摊销 `BvcIn4do
A (31)analytical review 分析性检查 xtnB:3
A (32)annual equivalent cost 年度等量成本法 /U`"|3
A (33)annual report and accounts 年度报告和报表 m$ JQ[vgh
A (34)appraisal cost 检验成本 1ERz:\
A (35)appropriation account 盈余分配账户 y^XwJX-f
A (36)articles of association 公司章程细则 _]4cY%s
A (37)assets 资产 FJ!>3V;}
A (38)assets cover 资产保障 b
9?w
_
A (39)asset value per share 每股资产价值 [ wROIvV
A (40)associated company 联营公司 -g>27EI5
A (41)attainable standard 可达标准 >i.+v[)#
BAPi<U'D
A (42)attributable profit 可归属利润 [sad}@R7
A (43)audit 审计 2#&K3v
A (44)audit report 审计报告 }Yt0VtLt
A (45)auditing standards 审计准则 }FK6o
6
A (46)authorized share capital 额定股本 Zf"AqG
P
A (47)available hours 可用小时 9UwDa`^
A (48)avoidable costs 可避免成本 UO&S6M]v7
B (49)back-to-back loan 易币贷款
$`Ou *
B (50)backflush accounting 倒退成本计算 j`
x9z_
B (51)bad debts 坏帐 b)V[d8IA
B (52)bad debts ratio 坏帐比率 v|"{x&I.
B (53)bank charges 银行手续费 1idEm*3&(
B (54)bank overdraft 银行透支 9-@w(kMu
B (55)bank reconciliation 银行存款调节表 dV5$L
e#y
B (56)bank statement 银行对账单 FHD6@{{Gp"
B (57)bankruptcy 破产 AiyjrEa%
B (58)basis of apportionment 分摊基础 =y4g. J\
B (59)batch 批量 fT@#S}t
B (60)batch costing 分批成本计算 7!%cKZCY
B (61)beta factor B(市场)风险因素 vSX
6~m
B (62)bill 账单 z
XvWo6
B (63)bill of exchange 汇票
h{! @^Q
B (64)bill of landing 提单 o#T,vu0s
B (65)bill of materials 用料预计单 R_*\?^k|A
B (66)bill payable 应付票据 wF%XM
_M
B (67)bill receivable 应收票据 w7
QIKsI0
B (68)bin card 存货记录卡 $'&5gFr9
B (69)bonus 红利 T#( s2
B (70)book-keeping 薄记 $+mmqc8
B (71)Boston classification 波士顿分类 IlE!
zRA
B (72)breakeven chart 保本图 '`RCNk5l
B (73)breakeven point 保本点 +<iw|vr
B (74)breaking-down time 复位时间 FCIT+8K
B (75)budget 预算 :4WwCpgz,
B (76)budget center 预算中心 9xSAWKr,l
B (77)budget cost allowance 预算成本折让 J0>Q+Y
B (78)budget manual 预算手册 S<>e(x3g]
B (79)budget period 预算期间 1xx-}AIH#
B (80)budgetary control 预算控制 LHacHv
B (81)budgeted capacity 预算生产能力 o`#;[
B (82)burden 制造费用 "16==tLFE
B (83)business center 经营中心 +zlaYHj
B (84)business entity 营业个体 8U8"k
B (85)business unit 经营单位 fb#Ob0H
B (86)buy-out management 管理性购买产权 L7KHs'c*
B (87)by-product 副产品 R#r?<Ofw4
C (88)called-up share capital 催缴股本 S`R
( _eD@
C (89)capacity 生产能力 bT>^%
H3
C (90)capacity ratios 生产能力比率 :hevBBP
C (91)capital 资本 MTF:mLJ
C (92)capital assets pricing model资本资产计价模式 }&!rIU
C (93)capital commitment 承诺资本 xLGAP-mx]
C (94)capital employed 已运用的资本 ZSbD4
|_
C (95)capital expenditure 资本支出 2L,e\]2Z
C (96)capital expenditureauthorization 资本支出核准 yx-{}Yj^
C (97)capital expenditure control 资本支出控制 KN%Xp/lkX
C (98)capital expenditure proposal资本支出申请 F"bbU/5
C (99)capital funding planning 资本基金筹集计划 sQ`8L+oY
C (100)capital gain 资本收益 {g);HnmPN
C (101)capital investment appraisal资本投资评估 1di?@F2f
C (102)capital maintenance 资本保全
wPW9 bu
C (103)capital resource planning 资本资源计划 2{ptV\f]D
C (104)capital surplus 资本盈余 yEz2F3[ S
C (105)capital turnover 资本周转率 GWhb@K
C (106)card 记录卡 OixQlAb{
C (107)cash 现金 xWV_Do)z
C (108)cash account 现金账户 8RocObY_W
C (109)cash book 现金账薄 `j<'*v
zo
C (110)cash cow 金牛产品 L$jRg
C (111)cash flow 现金流量 MBa/-fD
C (112)cash discounted 现金贴现 qV(Plt%
C (113)cash flow budget 现金流量预算 Kj-`ru
C (114)cash flow statement 现金流量表 <(
MBs
$b
C (115)cash ledger 现金分类账 P
anyN3rC*
C (116)cash limit 现金限额 !E*-\}[
C (117)CCA 现时成本会计 iBc(
@EJ
C (118)center 中心
0.Iw/e
C (119)changeover time 变更时间 }we"IqLb
C (120)chartered entity 特许经济个体 |D^[]*cEH
C (121)cheque 支票 v=/V<3
C (122)cheque register 支票登记薄 l,d8%\
C (123)coin analysis 零钱分类 b|xz`wUH0$
C (124)classification 分类 ?n_Y_)9
C (125)clock card 工时卡 =,(Ba'
C (126)code 代码 O'p
7^"M
C (127)commitment accounting 承诺确认会计 TM"i9a? ;
C (128)common cost 共同成本 S#ven&
C (129)company limited byguarantee 有限担保责任公司 'T.> oP0>
C (130)company limited shares 股份有限公司 "PlM{ZI\
C (131)competitive position 竞争能力状况 OCX?U50am
C (132)concept 概念 y[}BFUy
C (133)conglomerate 跨行业企业
{UwJg
C (134)consistency concept 一致性概念 H{+U; 6b
C (135)consolidated accounts 合并报表 2
OGg`1XX
C (136)consolidation accounting 合并会计 .*y{[."!
C (137)consortium 财团 6
bU/IVP
C (138)contingency plan 应急计划 'QkL%z0
C (139)contingent liabilities 或有负债 x-q er-
C (140)continuous operation 连续生产 m6JIq}CMb
C (141)contra 抵消 1ra}^H}
C (142)contract cost 合同成本 (apAUIE
C (143)contract costing 合同成本计算 AA@J~qd
u
C (144)contribution 贡献毛益 PAqziq.
C (145)contribution centre 贡献中心 =b;v:HC
C (146)contribution chart 贡献图 ?B[Z9Ef"8l
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 T9(~^}_+9
C (148)contribution to salesration 贡献毛益对销售比率 TpnkJygIm
C (149)control 控制 MEo+S
C (150)control account 控制帐户 wCkkfTO
C (151)control limits 控制限度 3L#KHTM
C (152)controllability concept 可控制概念 ^%C.S :
C (153)controllable cost 可控制成本 :yO)g]KF
C (154)conversion cost 加工成本 ";xG[ne$Be
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Ot(EDa9}IJ
C (156)corporate appraisal 公司评估 ofN|%g /
C (157)corporate planning 公司计划 Gd"lB*^Ht
C (158)corporate social reporting 公司社会报告 u(d>R5}'
C (159)corporation 股份公司 ;B
tRDKn
C (160)cost 成本 gBrIqM i5
C (161)cost account 成本帐户 KUB"@wUr
C (162)cost accounting 成本会计 gB
resHrlH
C (163)cost accounting manual 成本手册 bk"` hq
C (164)cost accounts calendar 成本报表的日历时间 .'SM|r$
C (165)cost adjustment 成本调整 ~C[R%%Gu
C (166)cost allocation 成本分配 `33+O
W
C (167)cost apportionment 成本分摊 |~'{ [?a*
C (168)cost attribution 成本归属 c?[A
C (169)cost audit 成本审计 bu\,2t}B
C (170)cost behaviour 成本性态 cT."
C (171)cost benefit analysis 成本效益分析 U^Hymgb%
C (172)cost center 成本中心 B<_T"n'#b
C (173)cost driver 成本动因