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注会《审计》英语常用词汇 %hbLT{w
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1.audit 审计 $p3Wjf:bH
2.attestation 鉴证 1?RCJ]
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3.credibility 可信赖程度 lo UwRz
4.audit of financial statements 财务报表审计 SP*JleQN
5.agreed-upon procedures 执行商定程序 PdH`_/6
6.high levels of assurance 高水平保证 Tn0l|GRuZA
7.compilation 编制 W)!{U(X
8.reliability 可靠性 rm=~^eB
9.relevance 相关性 ;Uqx&5P}
10.professional skepticism 职业谨慎 Ws*
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11.objectivity 客观性 "QO/Jls
12. professional competence 专业胜任能力 sV^h#g~Zb
13.Senior/CPA-in-charge 项目经理 ^i+z_%V
14.audit engagement letter 业务约定书 R96o8#7Uv
15.recurring audit 连续审计 :"P hkR
16.the client 委托人 1O2h9I$bk
17.change CPA 更换注册会计师 |SP.S 0.y
18.the existing CPA 现任注册会计师 GoSWH2N
19.the successor CPA 后任注册会计师 zt)PZff/YQ
20.the preceding CPA前任注册会计师 ^wF@6e7/&
21.issue the audit report 出具审计报告 cL)rjty2
22.expert 专家 [du>ff
23.the board of directors 董事会 !@Sf>DM"
24.knowledge of the entity‘ s business 了解被审计单位情况 to!W={S<ol
25.assess material misstatement risks评估重大错报风险 <,pLW~2-"
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 FPMSaN P
27.a general knowledge of —— 初步了解―――的情况 K%c ATA3
28.a more knowledge of—— 进一步了解的情况 <`xRqe:&9
29.the prior year‘s working papers 以前年度工作底稿 HS
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30.minutes of meeting 会议纪要 l?JO8^Nn
31.business risks 经营风险 HCjn9
32.appropriateness 适当性 cCh5Jl@Z
33.accounting estimate 会计估计 380->
34.management representations 管理层声明 @CaD8%j{
35.going concern assumption 持续经营假设 ]v@ tZ}
36.audit plan 审计计划 UiK+c30FU
37.significant audit areas 重点审计领域 L.0} UXd
38.error 错误 #HM\a
39.fraud舞弊 F%.9fUo
40.modified or additional procedures 修改或追加审计程序 {|5$1v
41.misappropriation of assets 侵占资产 '!fFI 1s
42.transactions without substance 虚假交易 @x=BJuUuX
43.unusual pressures 异常压力 T]nR=uK6LL
44.the suspected noncompliance 涉嫌存在违法行为 Wl !!5\
45.materialiy 重要性 3_o
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46.exceed the materiality level 超过重要性水平 dx13vZ3[U
47.approach the materiality level 接近重要性水平 }&(E#*>x
48.an acceptably low level 可接受水平 3
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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 XJJ[F|k~
50.misstatements or omissions 错报或漏报 l<aqiZSY
51.aggregate 总计 I^M#[xA
52.subsequent events 期后事项 }r~v,KDb
53.adjust the financial statements 调整财务报表 [^U;
54.perform additional audit procedures 实施追加的审计程序 g8+4$2`ny
55.audit risk 审计风险 nG},v%
56.detection risk 检查风险 b>bgUDq
57.inappropriate audit opinion 不适当的审计意见 Z9"{f)T
58.material misstatement 重大的错报 UL)"
59.tolerable misstatement 可容忍错报 :^H9W^2
60.the acceptable level of detection risk 可接受的检查风险 oBRm\8 2|
61.assessed level of material misstatement risk 重大错报风险的评估水平 z^P* :
62.simall business 小规模企业 Pu$kj"|q*[
63.accounting system 会计系统 {(M&-~Yh
64.test of control 控制测试 -Ap2NpZ"t
65.walk-through test 穿行测试 vNC$f(cQ
66.communication 沟通 hB
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67.flow chart 流程图 . QQ?w
68.reperformance of internal control 重新执行 m6_~`)R8
69.audit evidence 审计证据 Som.
qD
70.substantive procedures 实质性程序 Q$?7) yyu+
71.assertions 认定 N;C"X4rV
72.esistence 存在 ^J#?hHz
73.occurrence 发生 c
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74.completeness 完整性 qXrt0s[
75.rights and obligations 权利和义务 P&[F t)`
76.valuation and allocation 计价和分摊 9<t9a
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77.cutoff 截止 U^[cYTG
78.accuracy 准确性 <OR.q
79.classification 分类 &547`*
80.inspection 检查 K-2o9No?j`
81.supervision of counting 监盘 ]k'#g Z$
82.observation 观察 <pTQpU
83.confirmation 函证 F@=e2e
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84.computation 计算 $@[dm)M
85.analytical procedures 分析程序 ~t{D5#LVHa
86.vouch 核对 ]5} -y3
87.trace 追查 s6uF5]M;2
88.audit sampling 审计抽样 V17>j0Ev$W
89.error 误差 Q^a&qYK
90.expected error 预期误差 LyuSZa]
91.population 总体 f$1Gu
92.sampling risk 抽样风险 aW0u8Dz
93.non- sampling risk 非抽样风险 ,]~u:Y}
94.sampling unit 抽样单位 $i,6B9
95.statistical sampling 统计抽样 22)0zY%\
96.tolerable error 可容忍误差 *F\T}k7
97.the risk of under reliance 信赖不足风险 tJUVw=
98.the risk of over reliance 信赖过度风险 5nM kd/
99.the risk of incorrect rejection 误拒风险 z>cIiprX
100. the risk of incorrect acceptance 误受风险 hH<6E
101.working trial balance 试算平衡表 F5FNhuC
102.index and cross-referencing 索引和交叉索引 V*6l6-y~Ih
103.cash receipt 现金收入 cm@jt\D
104.cash disbursement 现金支出 r+t ,J|V
105.bank statement 银行对账单 ZB~l2
106.bank reconciliation 银行存款余额调节表 c@RT$Q9j
107.balance sheet date 资产负债表日 ]LEoOdDN"C
108.net realizable value 可变现净值 8g<Q5(
109.storeroom 仓库 \ V[;t-
110.sale invoice 销售发票 FovE$Dj]
111.price list 价目表 Dh
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112.positive confirmation request 积极式询证函 gW%pM{PW
113.negative confirmation request 消极式询证函 ~A^E
114.purchase requisition 请购单 Wyy^gJ
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115.receiving report 验收报告 u|(Ux~O
116.gross margin 毛利 W3De|V^
117.manufacturing overhead 制造费用 J?._/RL8-
118.material requisition 领料单 W*YxBn4
119.inventory-taking 存货盘点 S:/{
120.bond certificate 债券 `+roQX.p
121.stock certificate 股票 dv"as4~%
122.audit report 审计报告
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123.entity 被审计单位 7#~4{rjg
124.addressee of the audit report 审计报告的收件人 L/H v4={
125.unqualified opinion 无保留意见 seu
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126.qualified opinion 保留意见 mbF(tSy
127.disclaimer of opinion 无法表示意见 w?kGi>7E
128.adverse opinion 否定意见 <(fdHQD!7>
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A (1)ABC 作业基础成本计算 ( V$Zc0
A (2)absorbed overhead 已吸收制造费用 K@q&HV"'.
A (3)absorption costing 吸收成本计算 bRWIDPh
A (4)account 账户,报表 3Bejp+xX
A (5)accounting postulate 会计假设 k) "ao2iXL
A (6)accounting series release 会计公告文件 y&1%1 #8F
A (7)accounting valuation 会计计价 7e1
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A (8)account sale 承销清单 #X#8ynt
A (9)accountability concept 经营责任概念 2$M,*Dnr
A (10)accountancy 会计职业 /r276Q
A (11)accountant 会计师 `q%U{IR
A (12)accounting 会计 C`dkD0_
A (13)agency cost 代理成本 N5m'To]
A (14)accounting bases 会计基础 3FFaEl
A (15)accounting manual 会计手册 \,2gTi,=
A (16)accounting period 会计期间 q^5yk=2fq
A (17)accounting policies 会计方针 G@9u:\[l
A (18)accounting rate of return 会计报酬率 XcOA)'Py
A (19)accounting reference date 会计参照日 N*Yy&[
A (20)accounting reference period 会计参照期间 x5oOF7#5
A (21)accrual concept 应计概念 s8^~NX(xdy
A (22)accrual expenses 应计费用 b 8>q;
A (23)acid test ration 速动比率(酸性测试比率) VKy5=2&
A (24)acquisition 购置 auRY|j
A (25)acquisition accounting 收购会计 tmp6hB
A (26)activity based accounting 作业基础成本计算 [cDbaq,T
A (27)adjusting events 调整事项 jO=*:
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A (28)administrative expenses 行政管理费 _m
Xs4
A (29)advice note 发货通知 Zb."*zL
A (30)amortization 摊销 YJd8l>mz
A (31)analytical review 分析性检查 <|a=hHPi:
A (32)annual equivalent cost 年度等量成本法 zDB"r
A (33)annual report and accounts 年度报告和报表 (VyA6a8
A (34)appraisal cost 检验成本 UgR:qjI
A (35)appropriation account 盈余分配账户 I FsE!oDs4
A (36)articles of association 公司章程细则 b
vRB
A (37)assets 资产 FqwIJ|ct
A (38)assets cover 资产保障 vs+QbI6>-
A (39)asset value per share 每股资产价值 j9:/RJS
A (40)associated company 联营公司 z$|;-u|
A (41)attainable standard 可达标准 HMV)
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A (42)attributable profit 可归属利润 ]KWK}Zyi
A (43)audit 审计 +Qs!Nhsq
A (44)audit report 审计报告 ZYa\"zp-
A (45)auditing standards 审计准则 F}D3,&9N
A (46)authorized share capital 额定股本 wX0l?xdI
A (47)available hours 可用小时
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A (48)avoidable costs 可避免成本 K\(6rS}N
B (49)back-to-back loan 易币贷款 }Gr&w-v
B (50)backflush accounting 倒退成本计算 paWxanSt
B (51)bad debts 坏帐 #-{N
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B (52)bad debts ratio 坏帐比率 -IU4#s
B (53)bank charges 银行手续费 T#@
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B (54)bank overdraft 银行透支 *g_w I%l
B (55)bank reconciliation 银行存款调节表 hsz^rZ
B (56)bank statement 银行对账单 <B)
B (57)bankruptcy 破产 q jz3<`7-
B (58)basis of apportionment 分摊基础 q>-R3HB
B (59)batch 批量 ZVL
gK}s
B (60)batch costing 分批成本计算 >F[GVmC
B (61)beta factor B(市场)风险因素 #byJqy&e
B (62)bill 账单 O9^T3~x[V
B (63)bill of exchange 汇票 NEVp8)w
B (64)bill of landing 提单 3+(z_!Qh
B (65)bill of materials 用料预计单 ^ H3m\!h
B (66)bill payable 应付票据 xQU"A2{}>
B (67)bill receivable 应收票据 mj2Pk,,SA
B (68)bin card 存货记录卡 51 4Z<omrK
B (69)bonus 红利 !n<o)DsZR
B (70)book-keeping 薄记 ]
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B (71)Boston classification 波士顿分类 }G'XkoI&
B (72)breakeven chart 保本图 ` 1+%}}!$u
B (73)breakeven point 保本点 u,o1{%O
B (74)breaking-down time 复位时间 9x?'}
B (75)budget 预算 &94W-zh
B (76)budget center 预算中心 &RO7{,`
B (77)budget cost allowance 预算成本折让 n@
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B (78)budget manual 预算手册 ar$*a>'?
B (79)budget period 预算期间
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B (80)budgetary control 预算控制 ~.oj.[}
B (81)budgeted capacity 预算生产能力 "3}<8c
B (82)burden 制造费用 3-|3`(
B (83)business center 经营中心 Ur!~<4GO
B (84)business entity 营业个体 W~ruN4q.
B (85)business unit 经营单位 YQd:M%$
B (86)buy-out management 管理性购买产权 W5SN I>|E
B (87)by-product 副产品 89HsPB1"t
C (88)called-up share capital 催缴股本 1e}8LH7
C (89)capacity 生产能力 |^( M{
C (90)capacity ratios 生产能力比率 e
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C (91)capital 资本 VagT_D
C (92)capital assets pricing model资本资产计价模式 @i LIU}+
C (93)capital commitment 承诺资本 9
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C (94)capital employed 已运用的资本 EzpFOqJG
C (95)capital expenditure 资本支出 |PP.<ce\-
C (96)capital expenditureauthorization 资本支出核准 a#[-*ou`
C (97)capital expenditure control 资本支出控制 ]
fwZAU
C (98)capital expenditure proposal资本支出申请 3t"4TjAy
C (99)capital funding planning 资本基金筹集计划 b>11h
C (100)capital gain 资本收益 y1pu R7
C (101)capital investment appraisal资本投资评估 57Z-
C (102)capital maintenance 资本保全 wCCV2tk
C (103)capital resource planning 资本资源计划 +Xy*?5E;C
C (104)capital surplus 资本盈余 0*F}o)n/m
C (105)capital turnover 资本周转率 7L3ik;>
C (106)card 记录卡 [4Q"#[V&9
C (107)cash 现金 O !&,5 Dy
C (108)cash account 现金账户 )T|L,Lp
C (109)cash book 现金账薄 j0mM>X HB
C (110)cash cow 金牛产品 qCPmbg
C (111)cash flow 现金流量 l]6%lud8_
C (112)cash discounted 现金贴现 }dYBces
C (113)cash flow budget 现金流量预算 X.FGBR7=q
C (114)cash flow statement 现金流量表 ,}SCa'PB
C (115)cash ledger 现金分类账 T!|=El>
C (116)cash limit 现金限额 t ^SzqB
C (117)CCA 现时成本会计 >:1P/U
C (118)center 中心 v=?2S
C (119)changeover time 变更时间 !3qVB
C (120)chartered entity 特许经济个体 Log|%P\
C (121)cheque 支票 ,d_Gn!
C (122)cheque register 支票登记薄 !L24+ $
C (123)coin analysis 零钱分类 W+=o&V
C (124)classification 分类 p $`92Be/
C (125)clock card 工时卡
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C (126)code 代码 *rh,"Zo
C (127)commitment accounting 承诺确认会计 $8~e}8dt|
C (128)common cost 共同成本 `[fxyg:u
C (129)company limited byguarantee 有限担保责任公司
fV\]L4%
C (130)company limited shares 股份有限公司 rS8 w\`_
C (131)competitive position 竞争能力状况 y1f:?L-z
C (132)concept 概念 :iF%cy.
C (133)conglomerate 跨行业企业 ~d
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C (134)consistency concept 一致性概念 n/4i|-^
C (135)consolidated accounts 合并报表 t^tmz PWA
C (136)consolidation accounting 合并会计 yxWO[ Z
C (137)consortium 财团 0<p{BL8
C (138)contingency plan 应急计划 a;AzY'R
C (139)contingent liabilities 或有负债 Rl~T$
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C (140)continuous operation 连续生产 +9;2xya2
C (141)contra 抵消 L=;
-x9
C (142)contract cost 合同成本 Cb;WZ3HR
C (143)contract costing 合同成本计算 9pKGr@ &
C (144)contribution 贡献毛益 @.C{OSHE
C (145)contribution centre 贡献中心 \wvg,j=
C (146)contribution chart 贡献图 3L5r*fa
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 zZ-\a[F
C (148)contribution to salesration 贡献毛益对销售比率 k@mVxnC
C (149)control 控制 w n|]{Ww35
C (150)control account 控制帐户 @OpNHQat9
C (151)control limits 控制限度 {Qu"%h.Al
C (152)controllability concept 可控制概念 K4ZolWbU
C (153)controllable cost 可控制成本 qoMfSz"(
C (154)conversion cost 加工成本 Di.3113t
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 TI|/u$SJ<Z
C (156)corporate appraisal 公司评估 Ah69
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C (157)corporate planning 公司计划 <.K4JlbT
C (158)corporate social reporting 公司社会报告 ?#A]{l
C (159)corporation 股份公司 ne}
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C (160)cost 成本 #dxgB:l)%l
C (161)cost account 成本帐户 BqK(DH^9N
C (162)cost accounting 成本会计 ^Q<mV*~
C (163)cost accounting manual 成本手册 m"eteA,"k_
C (164)cost accounts calendar 成本报表的日历时间 kS5_
C (165)cost adjustment 成本调整 Ta=s:trP
C (166)cost allocation 成本分配 *XOJnyC_H
C (167)cost apportionment 成本分摊 &DG->$&|
C (168)cost attribution 成本归属 ~Heb1tl;
C (169)cost audit 成本审计 rh*sbZ68>E
C (170)cost behaviour 成本性态 W#fZ1E6
C (171)cost benefit analysis 成本效益分析 `_ %S
C (172)cost center 成本中心 cf_|nL#9
C (173)cost driver 成本动因