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注会《审计》英语常用词汇
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1.audit 审计 {N,w5!cP
2.attestation 鉴证 \
o&i63u
3.credibility 可信赖程度 "]`QQT-{0
4.audit of financial statements 财务报表审计 K\ \UF
5.agreed-upon procedures 执行商定程序 \:?H_^^d
6.high levels of assurance 高水平保证 ]H[FZY
7.compilation 编制 ARu^hz=
8.reliability 可靠性 i=<(fq
9.relevance 相关性
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10.professional skepticism 职业谨慎 :+,qvu!M7
11.objectivity 客观性 ),6Z1 K1
12. professional competence 专业胜任能力 n1W}h@>8
13.Senior/CPA-in-charge 项目经理 L3~E*\cV
14.audit engagement letter 业务约定书 Ic/<jFZXM
15.recurring audit 连续审计 6dmTv9e
16.the client 委托人 M$gy J!Pb
17.change CPA 更换注册会计师 OkO"t
18.the existing CPA 现任注册会计师
g `B?bBg
19.the successor CPA 后任注册会计师 -}juj;IVv
20.the preceding CPA前任注册会计师 tI C_/
6
21.issue the audit report 出具审计报告 h OboM3_
22.expert 专家 4"j5@bppJ
23.the board of directors 董事会 $P@P}%2
24.knowledge of the entity‘ s business 了解被审计单位情况 ZdHWSfO)O
25.assess material misstatement risks评估重大错报风险 VuZmX1x)N
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Ahq^dx#o
27.a general knowledge of —— 初步了解―――的情况 q#Qr@Jf
28.a more knowledge of—— 进一步了解的情况 1.H"$D>TC
29.the prior year‘s working papers 以前年度工作底稿 RGtUKr'
30.minutes of meeting 会议纪要 uYMW5k_,>
31.business risks 经营风险 *qBMt[a
32.appropriateness 适当性 knBT(x'+
33.accounting estimate 会计估计 gi@+27;
34.management representations 管理层声明 1
)j%]zd2
35.going concern assumption 持续经营假设 >)pwmIn<
36.audit plan 审计计划 sinG $=
37.significant audit areas 重点审计领域 vFCp=8h
38.error 错误 8a)EL*LH`
39.fraud舞弊 "rjJ"u1
40.modified or additional procedures 修改或追加审计程序 (lPNMS|V
41.misappropriation of assets 侵占资产 |ns^'q
42.transactions without substance 虚假交易 |$b 4{
43.unusual pressures 异常压力 bt&vik _
44.the suspected noncompliance 涉嫌存在违法行为
6^: l
45.materialiy 重要性 u X0wg
46.exceed the materiality level 超过重要性水平 KQ9:lJKr
47.approach the materiality level 接近重要性水平 up2%QbN(
48.an acceptably low level 可接受水平 I@L-%#@R1
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 T)Nis~
50.misstatements or omissions 错报或漏报
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51.aggregate 总计
-I8%
52.subsequent events 期后事项 kb7\qH!n
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 dadMwe_l0
55.audit risk 审计风险 Q#g
s)2
56.detection risk 检查风险 MB |(,{S
57.inappropriate audit opinion 不适当的审计意见 329xo03-[
58.material misstatement 重大的错报 n`:l`n>N$
59.tolerable misstatement 可容忍错报 &
1':s|c
60.the acceptable level of detection risk 可接受的检查风险 $0W0+A$
61.assessed level of material misstatement risk 重大错报风险的评估水平 @g= A\2
62.simall business 小规模企业 }5] s+m
63.accounting system 会计系统 x)*/3[
64.test of control 控制测试 (wY%$kW4
65.walk-through test 穿行测试 >Ia(g0
66.communication 沟通 UZAWh R
67.flow chart 流程图 y=j[v},4
68.reperformance of internal control 重新执行 F9+d7 Y$
69.audit evidence 审计证据 Nm081ic2<
70.substantive procedures 实质性程序
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71.assertions 认定 25~$qY_
72.esistence 存在 G#*!)#M <
73.occurrence 发生 r?+u}uH
74.completeness 完整性 XWUTb\@
75.rights and obligations 权利和义务 fVN}7PH7+
76.valuation and allocation 计价和分摊 '
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77.cutoff 截止 h?1pGz)[C
78.accuracy 准确性 |(H|2]b4=
79.classification 分类 {oJa8~P
80.inspection 检查 mX1oRhf
81.supervision of counting 监盘 E8dp
82.observation 观察 UQdQtj1'
83.confirmation 函证 x> q3w# B
84.computation 计算 Q.]
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85.analytical procedures 分析程序 ^#Y6
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86.vouch 核对 '_&(Iwu
87.trace 追查 aw4
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88.audit sampling 审计抽样 f:Ja
89.error 误差 Yptsq@s
90.expected error 预期误差 Zn} )&Xt
91.population 总体 {pg@JA
92.sampling risk 抽样风险 k2WO*xa*
93.non- sampling risk 非抽样风险 RQ'c~D)X
94.sampling unit 抽样单位 <Ztda !
95.statistical sampling 统计抽样 [uY2 Nh
96.tolerable error 可容忍误差 [;2:
lbPx
97.the risk of under reliance 信赖不足风险 #~f+F0#%?
98.the risk of over reliance 信赖过度风险 : [9'
nR
99.the risk of incorrect rejection 误拒风险 k:qou})#4
100. the risk of incorrect acceptance 误受风险 xq)/ QR
101.working trial balance 试算平衡表 Zll^tF#
102.index and cross-referencing 索引和交叉索引 =iQm_g
103.cash receipt 现金收入 \O?B9_
104.cash disbursement 现金支出 &zd7t6
105.bank statement 银行对账单 5q#|sVT7R
106.bank reconciliation 银行存款余额调节表 ^0
l
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107.balance sheet date 资产负债表日 d&u/7rm
108.net realizable value 可变现净值 :&-}S>pC
109.storeroom 仓库 !491
\W0ZH
110.sale invoice 销售发票 eEh0T%9K
111.price list 价目表 oQXkMKZ
112.positive confirmation request 积极式询证函 2"'8x?.V
113.negative confirmation request 消极式询证函 K{P#[X*5
114.purchase requisition 请购单 DmrfD28j~F
115.receiving report 验收报告 vTEkh0Ys
116.gross margin 毛利 >z
-(4Z
117.manufacturing overhead 制造费用 9"RfL7{
118.material requisition 领料单 R qz()M
119.inventory-taking 存货盘点 @(?4g-*E
120.bond certificate 债券 -YyH"f
121.stock certificate 股票 h3IkO
h4|h
122.audit report 审计报告 fYjsSUnf
123.entity 被审计单位 v`w?QIB]
124.addressee of the audit report 审计报告的收件人 5mNXWg7#]
125.unqualified opinion 无保留意见 gc~h!%'.I
126.qualified opinion 保留意见 =eoxT
127.disclaimer of opinion 无法表示意见 -c?wEqa~2
128.adverse opinion 否定意见 P0(~~z&%[
FxX3Pq8h
A (1)ABC 作业基础成本计算 K@~#Gdnl
A (2)absorbed overhead 已吸收制造费用 EM/+1
_u
A (3)absorption costing 吸收成本计算 IR8&4qOs
A (4)account 账户,报表 &RrQ()<as
A (5)accounting postulate 会计假设 CEq]B:[IC
A (6)accounting series release 会计公告文件 (NC>[
A (7)accounting valuation 会计计价 o#) !b:/
A (8)account sale 承销清单 6<$|;w-OV
A (9)accountability concept 经营责任概念 X4G55]D$>
A (10)accountancy 会计职业 jFTV\|C
A (11)accountant 会计师 B[B<U~I}
A (12)accounting 会计 B/hHkOoo
A (13)agency cost 代理成本 8#u_+;,p
A (14)accounting bases 会计基础 BQ:Kx _
A (15)accounting manual 会计手册 :*'?Ac
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A (16)accounting period 会计期间 mVAm ^JK
A (17)accounting policies 会计方针 da'E"HN@G~
A (18)accounting rate of return 会计报酬率 ==Mi1Q#5C
A (19)accounting reference date 会计参照日 *9ub.:EUwV
A (20)accounting reference period 会计参照期间 32LB*zc
A (21)accrual concept 应计概念 *m@
w^In^
A (22)accrual expenses 应计费用 C'2 =0oou
A (23)acid test ration 速动比率(酸性测试比率) ]q7 LoH'S
A (24)acquisition 购置 SvP\JQ<c
A (25)acquisition accounting 收购会计 pQ:PwyU
A (26)activity based accounting 作业基础成本计算 (zDk68=v
A (27)adjusting events 调整事项 e=UVsYNx
A (28)administrative expenses 行政管理费 *b{lL5
A (29)advice note 发货通知 tB=D&L3
A (30)amortization 摊销 mh7sY;SvM
A (31)analytical review 分析性检查 W.D3$
A (32)annual equivalent cost 年度等量成本法 r{R7"
A (33)annual report and accounts 年度报告和报表 9PqgBq
A (34)appraisal cost 检验成本 9Pp|d"6]y
A (35)appropriation account 盈余分配账户 x<\D@X^
A (36)articles of association 公司章程细则 ^MHn2Cv/~
A (37)assets 资产 7QiCZcb\
A (38)assets cover 资产保障 K[gWXBP
A (39)asset value per share 每股资产价值 %e7(HfW-U
A (40)associated company 联营公司 [ky6E*dV`
A (41)attainable standard 可达标准 wy-
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A (42)attributable profit 可归属利润 h4\ 6
h
A (43)audit 审计 'b?.\Bm;
A (44)audit report 审计报告 <N=p:e,aN,
A (45)auditing standards 审计准则 q VdC ?A|
A (46)authorized share capital 额定股本 !GGGh0Bj
A (47)available hours 可用小时 IPR tm!
A (48)avoidable costs 可避免成本 _d| 62VS
B (49)back-to-back loan 易币贷款 Wejwj/EU%
B (50)backflush accounting 倒退成本计算 e_c;D2'F
B (51)bad debts 坏帐 rYFau1
B (52)bad debts ratio 坏帐比率 .83v~{n
B (53)bank charges 银行手续费 !HjNx%o5<
B (54)bank overdraft 银行透支 _|
B (55)bank reconciliation 银行存款调节表 IqCCfs
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B (56)bank statement 银行对账单 42>m,fb2[
B (57)bankruptcy 破产 soq".+Q
B (58)basis of apportionment 分摊基础 A$%!9Cma
B (59)batch 批量 YqSXi~.
B (60)batch costing 分批成本计算 R=?po=
B (61)beta factor B(市场)风险因素 C9F+e
B (62)bill 账单 >6I.%!jU
B (63)bill of exchange 汇票 90qj6.SQ
B (64)bill of landing 提单 f3TlJ!!U
B (65)bill of materials 用料预计单 ^[,s_34V
B (66)bill payable 应付票据
1.0!H.>q
B (67)bill receivable 应收票据 ?5yH'9zE
B (68)bin card 存货记录卡 {y:#'n
B (69)bonus 红利 6Z7pztk
B (70)book-keeping 薄记 lke~>0;
B (71)Boston classification 波士顿分类 -[pCP_`)u
B (72)breakeven chart 保本图 !
-5S8b
B (73)breakeven point 保本点 7ZL#f![{
B (74)breaking-down time 复位时间 J,1osG<6x
B (75)budget 预算 1n`1o
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B (76)budget center 预算中心 5{ FM#@
B (77)budget cost allowance 预算成本折让 uPFHlT
B (78)budget manual 预算手册 .b#9q6F-/
B (79)budget period 预算期间 PNJ
e&q0*
B (80)budgetary control 预算控制 &=-e`=qJ'6
B (81)budgeted capacity 预算生产能力 i2:+h}o$e
B (82)burden 制造费用 Sc/`=h]T
B (83)business center 经营中心 ^V: "zzn&
B (84)business entity 营业个体 /:y2Up-
B (85)business unit 经营单位 9PKoNd^e
B (86)buy-out management 管理性购买产权 o3F|#op
B (87)by-product 副产品 Y%/ YFO2vb
C (88)called-up share capital 催缴股本 W ~Jzqp9g
C (89)capacity 生产能力 98A(jsj
C (90)capacity ratios 生产能力比率 EDHg'q
C (91)capital 资本 bR'mV-2'
C (92)capital assets pricing model资本资产计价模式 "X5_-l
C (93)capital commitment 承诺资本 ;V~rWzKM(
C (94)capital employed 已运用的资本 0F+zG)G"
C (95)capital expenditure 资本支出 mLg{6qm(q
C (96)capital expenditureauthorization 资本支出核准 f]ue#O
C (97)capital expenditure control 资本支出控制 !{Q:(B#ec
C (98)capital expenditure proposal资本支出申请 zkh hN"bX
C (99)capital funding planning 资本基金筹集计划 9fNu?dE
C (100)capital gain 资本收益 9k\)tWe
C (101)capital investment appraisal资本投资评估 ^`rpf\GX(
C (102)capital maintenance 资本保全 M?Ndy*]
C (103)capital resource planning 资本资源计划 ={`CHCI
C (104)capital surplus 资本盈余 _r\$NgJIM
C (105)capital turnover 资本周转率 D1X4|Q*SK
C (106)card 记录卡 h`5YA89
C (107)cash 现金 fVDDYo2\
C (108)cash account 现金账户 (T|TEt
C (109)cash book 现金账薄 ym|NT0_0
C (110)cash cow 金牛产品
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C (111)cash flow 现金流量 1yBt/U2
C (112)cash discounted 现金贴现 X*!Dc,0.k
C (113)cash flow budget 现金流量预算 <)O>MI'
4
C (114)cash flow statement 现金流量表 bo@,4xw
C (115)cash ledger 现金分类账 :K~rvv\L7
C (116)cash limit 现金限额 GIm
" )}W
C (117)CCA 现时成本会计 8K0X[-hs8
C (118)center 中心 g@~!kh,TH
C (119)changeover time 变更时间 ebN(05ZV
C (120)chartered entity 特许经济个体 'qL5$ zG
C (121)cheque 支票 %9C`
C (122)cheque register 支票登记薄 4^DVW*OiI
C (123)coin analysis 零钱分类 M18qa,fK{
C (124)classification 分类 NunV8atn:
C (125)clock card 工时卡 >Mvka;T]
C (126)code 代码 w66v\x~
C (127)commitment accounting 承诺确认会计 S&4+ e:K
C (128)common cost 共同成本 Kt
W6AZJ
C (129)company limited byguarantee 有限担保责任公司 MpOR Gd
C (130)company limited shares 股份有限公司 mC i[Ps
C (131)competitive position 竞争能力状况 i:o}!RZ>
C (132)concept 概念 Al7<s
C (133)conglomerate 跨行业企业 $. %L
C (134)consistency concept 一致性概念 v6s\Z\v)Q`
C (135)consolidated accounts 合并报表 d2rL 8jW
C (136)consolidation accounting 合并会计 TUh&d5a9H
C (137)consortium 财团 .'|mY$U~]
C (138)contingency plan 应急计划 9W!8gCs
C (139)contingent liabilities 或有负债 QsiJ%O Q
C (140)continuous operation 连续生产 Q>.BQ;q]
C (141)contra 抵消 ao#!7F
C (142)contract cost 合同成本 R?cUy8?'S
C (143)contract costing 合同成本计算 kdp%
!S%2
C (144)contribution 贡献毛益 pDu{e>S|:
C (145)contribution centre 贡献中心 'p%=<0vrr
C (146)contribution chart 贡献图 CqqXVF3
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 zv //K_
C (148)contribution to salesration 贡献毛益对销售比率 }e<'BIME
C (149)control 控制 2fJ{
LC
C (150)control account 控制帐户 k$h [8l(<
C (151)control limits 控制限度 |6E
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C (152)controllability concept 可控制概念 D+Cm<ZT~
C (153)controllable cost 可控制成本 '\`6ot8
C (154)conversion cost 加工成本 ;UYc
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ~e P
C (156)corporate appraisal 公司评估 [,=d7*b(l
C (157)corporate planning 公司计划 E\0X`QeY
C (158)corporate social reporting 公司社会报告 Sw)i1S9
C (159)corporation 股份公司 9)+@0fG)
C (160)cost 成本 Ia2(Km
C (161)cost account 成本帐户 Y\xUT>(J7
C (162)cost accounting 成本会计 W>B^S
C (163)cost accounting manual 成本手册 n~tqO!q
C (164)cost accounts calendar 成本报表的日历时间 mwh{ "FL(
C (165)cost adjustment 成本调整 f/}
C (166)cost allocation 成本分配 wW:7y>z)
C (167)cost apportionment 成本分摊 XS?gn.o\
C (168)cost attribution 成本归属 |; $Bb866/
C (169)cost audit 成本审计
mOP4z'
C (170)cost behaviour 成本性态 hq#kvvi{f
C (171)cost benefit analysis 成本效益分析 Yd:Q`#7A
C (172)cost center 成本中心 MIq"Wy|Zs
C (173)cost driver 成本动因