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注会《审计》英语常用词汇 [Q0n-b,Q
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1.audit 审计 8/i];/,v*M
2.attestation 鉴证 ERka l7+
3.credibility 可信赖程度 _mBFmXHHS$
4.audit of financial statements 财务报表审计 kJP`C\4}f
5.agreed-upon procedures 执行商定程序 Dt#( fuk#
6.high levels of assurance 高水平保证 v,}Mn7:
7.compilation 编制 x`3F?[#l
8.reliability 可靠性 /-FvC^Fj
9.relevance 相关性 =qWcw7!"
10.professional skepticism 职业谨慎 ;*J_V/&?
11.objectivity 客观性 ,_wpYTl*X
12. professional competence 专业胜任能力 GMv.G
13.Senior/CPA-in-charge 项目经理 S1vUP5cZ
14.audit engagement letter 业务约定书 p+.xye U(
15.recurring audit 连续审计
]S2F9
16.the client 委托人 6y0CEly>3#
17.change CPA 更换注册会计师 ]?un'$%e
18.the existing CPA 现任注册会计师 ZBY*C;[)*P
19.the successor CPA 后任注册会计师 dQ.:xu}~
20.the preceding CPA前任注册会计师 $c1zMkY)u
21.issue the audit report 出具审计报告 >Tf <8r,
22.expert 专家 &eA!h
23.the board of directors 董事会 )(/Bw&$
24.knowledge of the entity‘ s business 了解被审计单位情况 )/:j$aq
25.assess material misstatement risks评估重大错报风险 &mPR[{
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 gl$}t H
27.a general knowledge of —— 初步了解―――的情况 k00&+C
28.a more knowledge of—— 进一步了解的情况 p~A6:"8s`=
29.the prior year‘s working papers 以前年度工作底稿 /z)H7s+
30.minutes of meeting 会议纪要 v?@=WG
31.business risks 经营风险 [Dq@(Q s'
32.appropriateness 适当性 E*"-U!?)l2
33.accounting estimate 会计估计 l_lK,=cLj+
34.management representations 管理层声明 ,5XDH6L1
35.going concern assumption 持续经营假设 xo
GX&^=
36.audit plan 审计计划 LlF|VR&P.
37.significant audit areas 重点审计领域 HKXtS>7d
38.error 错误 hy}n&h
39.fraud舞弊 xoB "hNIX
40.modified or additional procedures 修改或追加审计程序 :OKU@l|
41.misappropriation of assets 侵占资产 }i F|NIV
42.transactions without substance 虚假交易 l0&U7gr
43.unusual pressures 异常压力 A+QOox]<
44.the suspected noncompliance 涉嫌存在违法行为 KvvG
H-]
45.materialiy 重要性 }C'h<%[P
46.exceed the materiality level 超过重要性水平 S-7ryHH*0
47.approach the materiality level 接近重要性水平 qKjUp"
48.an acceptably low level 可接受水平 Xw'Y
&!z
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 $5r1Si)
50.misstatements or omissions 错报或漏报 k:yrh:JhB
51.aggregate 总计 rvUJK,oE
52.subsequent events 期后事项 u-k!h
53.adjust the financial statements 调整财务报表 |h
3`z
54.perform additional audit procedures 实施追加的审计程序 +ab#2~,)
55.audit risk 审计风险 (GJX[$@
56.detection risk 检查风险 D>6vI
57.inappropriate audit opinion 不适当的审计意见 '-2|GX_
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58.material misstatement 重大的错报 +01bjM6F_1
59.tolerable misstatement 可容忍错报 5M=
S7B3=
60.the acceptable level of detection risk 可接受的检查风险 1
F+$\fLr
61.assessed level of material misstatement risk 重大错报风险的评估水平 d-ML[^G
62.simall business 小规模企业 *USzz
Lq
63.accounting system 会计系统 ~E3"s
64.test of control 控制测试 3f)!RKS9q
65.walk-through test 穿行测试 R-]i BL
66.communication 沟通 jlM%Y
ZC
67.flow chart 流程图 cHw-;
68.reperformance of internal control 重新执行 "tUc
69.audit evidence 审计证据 ( jtkY_
70.substantive procedures 实质性程序 IuOQX}
71.assertions 认定 ZK?:w^Z
72.esistence 存在 E>L_$J -A-
73.occurrence 发生 JrJTIUf_
74.completeness 完整性 gMB/ ~g5b0
75.rights and obligations 权利和义务 W:y'a3~
76.valuation and allocation 计价和分摊 w@ $_2t
77.cutoff 截止 F m$;p6&j
78.accuracy 准确性 be(p13&od
79.classification 分类 x67,3CLy?
80.inspection 检查 lFc4| _c g
81.supervision of counting 监盘 12 S[m~L%
82.observation 观察 |7:{vA5
83.confirmation 函证 Y^ti;:
84.computation 计算 Mb\[` 4z
85.analytical procedures 分析程序 ;o?Wn=J
86.vouch 核对 =G-u "QJ6
87.trace 追查 3=Va0}#&
88.audit sampling 审计抽样 n||!/u)*
89.error 误差 .9u,54t
90.expected error 预期误差 >YP
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91.population 总体 $-R9J6NN
92.sampling risk 抽样风险 X0zE-h6P
93.non- sampling risk 非抽样风险 .ta*M{t
94.sampling unit 抽样单位 yL%k5cO$N
95.statistical sampling 统计抽样 Z<~^(W7h
96.tolerable error 可容忍误差 5:x .<
97.the risk of under reliance 信赖不足风险 v}^
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98.the risk of over reliance 信赖过度风险 +Heen3
99.the risk of incorrect rejection 误拒风险 Nk/Ms:57y
100. the risk of incorrect acceptance 误受风险 R WK##VHK
101.working trial balance 试算平衡表 ko<VB#pOMr
102.index and cross-referencing 索引和交叉索引 cwKOE?!
103.cash receipt 现金收入 &xjeZh4-
104.cash disbursement 现金支出 x|IG'R1:Y
105.bank statement 银行对账单 ^bckl
tSo
106.bank reconciliation 银行存款余额调节表 #^;^_
107.balance sheet date 资产负债表日 ~zA{=|I2
108.net realizable value 可变现净值 :O{oVR
109.storeroom 仓库 %Q[+bN[/
110.sale invoice 销售发票 Gj(UA1~1
111.price list 价目表 ICI8xP}a?
112.positive confirmation request 积极式询证函 lITZ|u
113.negative confirmation request 消极式询证函 "K*+8IO2
114.purchase requisition 请购单 C%+>uzVIw
115.receiving report 验收报告 wfc[B;K\
116.gross margin 毛利 x1ID6kI[{*
117.manufacturing overhead 制造费用 y$7@ ~NH,d
118.material requisition 领料单
g+iV0bbT
119.inventory-taking 存货盘点 u#m(Py
120.bond certificate 债券 )gq(
121.stock certificate 股票 dwt<s[k
122.audit report 审计报告 R
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123.entity 被审计单位 _ Oe|ZQ
124.addressee of the audit report 审计报告的收件人 BA+:}81&<q
125.unqualified opinion 无保留意见 v__;oqN0
126.qualified opinion 保留意见 w_
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127.disclaimer of opinion 无法表示意见 59I}
128.adverse opinion 否定意见 S.Fip_
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A (1)ABC 作业基础成本计算 4D\+_Ic3
A (2)absorbed overhead 已吸收制造费用 .cX,"2;n
A (3)absorption costing 吸收成本计算 P$
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A (4)account 账户,报表 ,.+"10=N.
A (5)accounting postulate 会计假设 wOp# mT
A (6)accounting series release 会计公告文件 "UY.;
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A (7)accounting valuation 会计计价 7F{=bL
A (8)account sale 承销清单 _\Cd.
A (9)accountability concept 经营责任概念 ,`JXBI~
A (10)accountancy 会计职业 t(:6S$6{e
A (11)accountant 会计师 b!'
bu
A (12)accounting 会计 'D4KaM.d
A (13)agency cost 代理成本 m'%Z53&
A (14)accounting bases 会计基础 YMx
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A (15)accounting manual 会计手册 dsxaxbVj%
A (16)accounting period 会计期间 9/k?Lv
A (17)accounting policies 会计方针 IJn r^S8
A (18)accounting rate of return 会计报酬率 3*gWcPGe
A (19)accounting reference date 会计参照日 |KFWW
A (20)accounting reference period 会计参照期间 Px4zI9;cB
A (21)accrual concept 应计概念 g loo].z
A (22)accrual expenses 应计费用 E4'D4@\W
A (23)acid test ration 速动比率(酸性测试比率) 3&@MZF&
A (24)acquisition 购置
ka&-tGg
A (25)acquisition accounting 收购会计 6]}Xi:I
A (26)activity based accounting 作业基础成本计算 Fq5);sX=
A (27)adjusting events 调整事项 }m<)$.x|P
A (28)administrative expenses 行政管理费 Te#wU e-|
A (29)advice note 发货通知 5W!E.fz*
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A (30)amortization 摊销 s geP`O%
A (31)analytical review 分析性检查 m(3bO[u1
A (32)annual equivalent cost 年度等量成本法 wz!]]EQ!o
A (33)annual report and accounts 年度报告和报表 I$`Vw >
A (34)appraisal cost 检验成本 ytmlG%
A (35)appropriation account 盈余分配账户 Sg<''pUh
A (36)articles of association 公司章程细则 #1zWzt|DW
A (37)assets 资产 !+M H?A
A (38)assets cover 资产保障 9&W\BQ
A (39)asset value per share 每股资产价值 5Wi5`8m
A (40)associated company 联营公司 cQv*lvG9>
A (41)attainable standard 可达标准 =fHt|}.K
DZXv3gnX
A (42)attributable profit 可归属利润 A?;/]m;
A (43)audit 审计 DrltxI)
A (44)audit report 审计报告 C({L4O#?o
A (45)auditing standards 审计准则 ^ D
B0C
A (46)authorized share capital 额定股本 i*Y/q-N|
A (47)available hours 可用小时 YS{
A (48)avoidable costs 可避免成本 JPUDnPr
B (49)back-to-back loan 易币贷款 @Ds?
B (50)backflush accounting 倒退成本计算 ,[bcyf
B (51)bad debts 坏帐 ,h]N*Z-I"
B (52)bad debts ratio 坏帐比率 _jZDSz|Yb
B (53)bank charges 银行手续费 ZrA\a#z"<
B (54)bank overdraft 银行透支 cx2s|@u0
B (55)bank reconciliation 银行存款调节表 l:HO|Mq
B (56)bank statement 银行对账单
X2i<2N*@
B (57)bankruptcy 破产 eOn,`B1
B (58)basis of apportionment 分摊基础 (p14{
B (59)batch 批量 O|j5ulO}&"
B (60)batch costing 分批成本计算 =WEfo;
B (61)beta factor B(市场)风险因素 de1&
B (62)bill 账单 XE$eHx3;
B (63)bill of exchange 汇票 1}8e@`G0.]
B (64)bill of landing 提单 >uOc#+5M.
B (65)bill of materials 用料预计单 4kg9R^0
B (66)bill payable 应付票据 6g$04C3tHi
B (67)bill receivable 应收票据 l.BSZhO$
B (68)bin card 存货记录卡 &9s6p6eb
B (69)bonus 红利 GN1cnM>`
B (70)book-keeping 薄记 \\)-[4uC
B (71)Boston classification 波士顿分类 Y\p
yl
B (72)breakeven chart 保本图 :`
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B (73)breakeven point 保本点 $;;?'!%.
B (74)breaking-down time 复位时间 Zc9
n0t[
B (75)budget 预算 82)d.>
B (76)budget center 预算中心 T>uLqd{hH
B (77)budget cost allowance 预算成本折让 D}"GrY5
B (78)budget manual 预算手册 ~hvhT}lE
B (79)budget period 预算期间 "W+4`A(/l
B (80)budgetary control 预算控制 RycEM|51
V
B (81)budgeted capacity 预算生产能力 uEi!P2zN
B (82)burden 制造费用 +&?VA!}.
B (83)business center 经营中心 e#'`I^8l
B (84)business entity 营业个体 cE*|8'rSf
B (85)business unit 经营单位 2s{yg%U(
B (86)buy-out management 管理性购买产权 y
ph
B (87)by-product 副产品 5e2mEQU>
C (88)called-up share capital 催缴股本 6U/wFT!7$
C (89)capacity 生产能力 Jx>P%>+<j
C (90)capacity ratios 生产能力比率 r>)\"U#
C (91)capital 资本 x9_ Lt4
C (92)capital assets pricing model资本资产计价模式 ;%jt;Xv9
C (93)capital commitment 承诺资本 2hu6
C (94)capital employed 已运用的资本 2#!$f_
C (95)capital expenditure 资本支出 4_"ZSVq]#
C (96)capital expenditureauthorization 资本支出核准 ,Xh4(Gn#b
C (97)capital expenditure control 资本支出控制 bm+ Mr
C (98)capital expenditure proposal资本支出申请 v%FVz
C (99)capital funding planning 资本基金筹集计划 yQx>h6
C (100)capital gain 资本收益 kv5Qxj}
C (101)capital investment appraisal资本投资评估 Ti)n(G9$
C (102)capital maintenance 资本保全 ]DUH_<3"E
C (103)capital resource planning 资本资源计划 ]Pd*w`R
C (104)capital surplus 资本盈余 B\=&v8
C (105)capital turnover 资本周转率 gEe}xI
C (106)card 记录卡 p~mB;pZ%;
C (107)cash 现金 k{bba=<
C (108)cash account 现金账户 h NoN=J
C (109)cash book 现金账薄 Ka{Iue Ss
C (110)cash cow 金牛产品 d)G-K+&B
C (111)cash flow 现金流量 b]Y,& 8}[+
C (112)cash discounted 现金贴现 OKU P
C (113)cash flow budget 现金流量预算 w}1)am&pD
C (114)cash flow statement 现金流量表 'RA[_Z
C (115)cash ledger 现金分类账 {Y@[hoHtF
C (116)cash limit 现金限额 16+@#d%#p
C (117)CCA 现时成本会计 O:x=yj%^
C (118)center 中心 r"Bf@va
C (119)changeover time 变更时间 @!M
bPS
C (120)chartered entity 特许经济个体 )3
r1; ^W
C (121)cheque 支票 @E)XT\;3
C (122)cheque register 支票登记薄 67g/(4 &
C (123)coin analysis 零钱分类 @fK`l@K
C (124)classification 分类 p>zE/Pw~
C (125)clock card 工时卡 xl9l>k6,
C (126)code 代码 ]d[q:N]z
C (127)commitment accounting 承诺确认会计 5[R}MhLZ
C (128)common cost 共同成本 0I _;?i
C (129)company limited byguarantee 有限担保责任公司 /Yh([P>
C (130)company limited shares 股份有限公司 i!HGM=f
C (131)competitive position 竞争能力状况 Kq?7#,_
C (132)concept 概念 .Sn1YAhE
C (133)conglomerate 跨行业企业 aj,ZM,Ad
C (134)consistency concept 一致性概念 b?^n
'0
C (135)consolidated accounts 合并报表 +?<j
SmGW
C (136)consolidation accounting 合并会计 Kaa*;T![
C (137)consortium 财团 _SaK]7}m!
C (138)contingency plan 应急计划 @bx2=
C (139)contingent liabilities 或有负债 ~4^e a
C (140)continuous operation 连续生产 O92Y d$S
C (141)contra 抵消 '!I?C/49k
C (142)contract cost 合同成本 oN$ZZk
R
C (143)contract costing 合同成本计算 .3&m:P8zV
C (144)contribution 贡献毛益 yR!>80$j
C (145)contribution centre 贡献中心 4_Jdh48-d
C (146)contribution chart 贡献图 _"bx#B*
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 s7e'9Bx
C (148)contribution to salesration 贡献毛益对销售比率 ?*@h]4+k'
C (149)control 控制 %FU[j^
C (150)control account 控制帐户 -^5R51
C (151)control limits 控制限度 a#IJ<^[8
C (152)controllability concept 可控制概念 =FbfV*K9
C (153)controllable cost 可控制成本 M($},xAvDU
C (154)conversion cost 加工成本 @}gdOaw
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 p(G?
C (156)corporate appraisal 公司评估 Ae#6=]V+^
C (157)corporate planning 公司计划 LJy'wl
C (158)corporate social reporting 公司社会报告 ]| yH8 m
C (159)corporation 股份公司 wj^I1;lO
C (160)cost 成本 .T|NB8 rS
C (161)cost account 成本帐户 6bGD8;
C (162)cost accounting 成本会计 agYKaM1N
C (163)cost accounting manual 成本手册 z!+<m<
C (164)cost accounts calendar 成本报表的日历时间 !D3}5A1,
C (165)cost adjustment 成本调整 ASvPr*q/
C (166)cost allocation 成本分配 IMZKlU3
C (167)cost apportionment 成本分摊 [UH5D~Yx
C (168)cost attribution 成本归属 CA4-&O"
C (169)cost audit 成本审计 $ZRN#x@
C (170)cost behaviour 成本性态 Cf7\>U->
C (171)cost benefit analysis 成本效益分析 h 3&:"*A2
C (172)cost center 成本中心
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C (173)cost driver 成本动因