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注会《审计》英语常用词汇 cQA;Y!Q#
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1.audit 审计 = 0Z}s
2.attestation 鉴证 yI)~- E.
3.credibility 可信赖程度 ||0mfb
4.audit of financial statements 财务报表审计 ? R#-gvX%
5.agreed-upon procedures 执行商定程序 T%VC$u4F
6.high levels of assurance 高水平保证
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7.compilation 编制 ys u"+J
8.reliability 可靠性 W(9-XlYKE
9.relevance 相关性 z|<
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10.professional skepticism 职业谨慎 B24wn8<
11.objectivity 客观性 1<Qb"FN!2
12. professional competence 专业胜任能力 i%:oO
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13.Senior/CPA-in-charge 项目经理 6Y`eYp5A
14.audit engagement letter 业务约定书 ApG_Gd.
15.recurring audit 连续审计 Dc}-wnga
16.the client 委托人 J
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17.change CPA 更换注册会计师 dE%rQE7'
18.the existing CPA 现任注册会计师 oDrfzm|[Y
19.the successor CPA 后任注册会计师 5,Mc`IIK1
20.the preceding CPA前任注册会计师 R]/3`X9!d>
21.issue the audit report 出具审计报告 es6!p 7p?
22.expert 专家 Z[[qW
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23.the board of directors 董事会 ;vy" i
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 9B{,q6
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 &l/2[>D%4
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 LD0x 4zm$m
29.the prior year‘s working papers 以前年度工作底稿 pW 2NrBq@w
30.minutes of meeting 会议纪要 :54ik,l
31.business risks 经营风险 [sy~i{Bm
32.appropriateness 适当性 .!/DM-C
33.accounting estimate 会计估计 ; {iX_%
34.management representations 管理层声明 8LB,8*L^
35.going concern assumption 持续经营假设 $
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36.audit plan 审计计划 F w
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37.significant audit areas 重点审计领域 HQCxO?
38.error 错误 sn+g#v9e
39.fraud舞弊 LPc)-t|p"
40.modified or additional procedures 修改或追加审计程序 mCb(B48]%X
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 Hbn%CdDk1
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 nD@/,kw"
45.materialiy 重要性 "v@Y[QI
46.exceed the materiality level 超过重要性水平 {E@Fk,
47.approach the materiality level 接近重要性水平 ?
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48.an acceptably low level 可接受水平 /Nt#|C>
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 ;wK;
50.misstatements or omissions 错报或漏报 MHeUh[%(
51.aggregate 总计 'y[74?1
52.subsequent events 期后事项 U5\^[~vW
53.adjust the financial statements 调整财务报表 WXV (R,*Tc
54.perform additional audit procedures 实施追加的审计程序 Fku~'30
55.audit risk 审计风险 PV$)k>H-
56.detection risk 检查风险 _2xNio&
57.inappropriate audit opinion 不适当的审计意见 w$[&ejFb
58.material misstatement 重大的错报 dWqKt0uh!
59.tolerable misstatement 可容忍错报 O]3$$uI=QE
60.the acceptable level of detection risk 可接受的检查风险 lqe|1vN
61.assessed level of material misstatement risk 重大错报风险的评估水平 `u$
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62.simall business 小规模企业 wI8
63.accounting system 会计系统 |;sL*Vr
64.test of control 控制测试 /Jj7+?
65.walk-through test 穿行测试 1j"G~TM
66.communication 沟通 .ZQD`SRrI
67.flow chart 流程图 &W+lwEu
68.reperformance of internal control 重新执行 )eIC5>#.
69.audit evidence 审计证据 { R
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70.substantive procedures 实质性程序 Zgy~Y0Di
71.assertions 认定 "jV:L
72.esistence 存在 5.! OC5tO
73.occurrence 发生 d!0iv'^ t
74.completeness 完整性 VzD LG LH
75.rights and obligations 权利和义务 i^T@jg+K
76.valuation and allocation 计价和分摊 "AYm*R
77.cutoff 截止 iMjoatt
78.accuracy 准确性 !ij
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79.classification 分类 \]<eLw-v
80.inspection 检查 QTr)r;Tro
81.supervision of counting 监盘 kb3>q($
82.observation 观察 PL} Wu=
83.confirmation 函证 C2}n &{T
84.computation 计算 + OKk~GYf
85.analytical procedures 分析程序 C0C2]xx{
86.vouch 核对 2qd5iOhX+
87.trace 追查 }uP`=T!"8
88.audit sampling 审计抽样 zUq ^
89.error 误差 ;>
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90.expected error 预期误差 Znr6,[U+q
91.population 总体 8u8-:c%{
92.sampling risk 抽样风险 <<'%2q5
93.non- sampling risk 非抽样风险 b'q ru~i
94.sampling unit 抽样单位 @};
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95.statistical sampling 统计抽样 ]2E#P.-!b
96.tolerable error 可容忍误差 {g9*t}l4
97.the risk of under reliance 信赖不足风险 1Hl-|n
98.the risk of over reliance 信赖过度风险 w'[JfMu P
99.the risk of incorrect rejection 误拒风险 i4T=4q
100. the risk of incorrect acceptance 误受风险 t57MKDn
101.working trial balance 试算平衡表 0
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102.index and cross-referencing 索引和交叉索引 OSoIH`tA
103.cash receipt 现金收入 \-Vja{J]
104.cash disbursement 现金支出 M(
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105.bank statement 银行对账单 =csh=V@s
106.bank reconciliation 银行存款余额调节表 Cv[_
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107.balance sheet date 资产负债表日 )[b\wrc
108.net realizable value 可变现净值 B]2m(0Y>>v
109.storeroom 仓库 GF
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110.sale invoice 销售发票 Es<& 6
111.price list 价目表 uB=DC'lkg
112.positive confirmation request 积极式询证函 )J^5?A
113.negative confirmation request 消极式询证函 cMs8D
114.purchase requisition 请购单 ZLDO&
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115.receiving report 验收报告
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116.gross margin 毛利 >\br8=R
117.manufacturing overhead 制造费用 jOUM+QO
118.material requisition 领料单 ($nQmr;t
119.inventory-taking 存货盘点 joz0D!-"#
120.bond certificate 债券 knfEbH
121.stock certificate 股票 ?e{hidg
122.audit report 审计报告 o5B]? ekpq
123.entity 被审计单位 S>Z07d6 &
124.addressee of the audit report 审计报告的收件人 gmqA 5W~y
125.unqualified opinion 无保留意见 tm1#Lh0
126.qualified opinion 保留意见 NufRd/q
127.disclaimer of opinion 无法表示意见 @.&KRAZ
128.adverse opinion 否定意见 |LV}kG(2
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A (1)ABC 作业基础成本计算 n\ 'PNB
A (2)absorbed overhead 已吸收制造费用 !C(U9p. 0
A (3)absorption costing 吸收成本计算 "D,}|
A (4)account 账户,报表 e0<Wed
A (5)accounting postulate 会计假设 q2b>Z6!5
A (6)accounting series release 会计公告文件 VTUSM{TC
A (7)accounting valuation 会计计价 B?%e-xV-
A (8)account sale 承销清单 redMlHM
A (9)accountability concept 经营责任概念 T mK[^
A (10)accountancy 会计职业 lY&Sx{-
A (11)accountant 会计师
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A (12)accounting 会计 E4$y|Ni"
A (13)agency cost 代理成本 }}qY,@eeX
A (14)accounting bases 会计基础 `]`S"W7&
A (15)accounting manual 会计手册 |(<A)C
A (16)accounting period 会计期间 1l5'N=
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A (17)accounting policies 会计方针 `@xnpA]l
A (18)accounting rate of return 会计报酬率 cG"wj$'w
A (19)accounting reference date 会计参照日 b_&:tE--]
A (20)accounting reference period 会计参照期间 }<qZXb1
A (21)accrual concept 应计概念 0.\}D:x(z
A (22)accrual expenses 应计费用 aX,6y1
A (23)acid test ration 速动比率(酸性测试比率) .sjv"D"
A (24)acquisition 购置 {[4.<|26
A (25)acquisition accounting 收购会计 XXw>h4hl
A (26)activity based accounting 作业基础成本计算 EK.n
$
A (27)adjusting events 调整事项 5g%D0_e5
A (28)administrative expenses 行政管理费 URbHV
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A (29)advice note 发货通知 +[ng99p
A (30)amortization 摊销 <(t{C8>g%
A (31)analytical review 分析性检查 H:nO\]
A (32)annual equivalent cost 年度等量成本法 C#V_Gb
A (33)annual report and accounts 年度报告和报表 \[G"/]J
A (34)appraisal cost 检验成本
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A (35)appropriation account 盈余分配账户 `PZ\3SC'i
A (36)articles of association 公司章程细则 jR9;<qT/
A (37)assets 资产 d\R "?Sg
A (38)assets cover 资产保障
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A (39)asset value per share 每股资产价值 ]SAGh|+xl
A (40)associated company 联营公司 rB-R(2
CCN
A (41)attainable standard 可达标准 Q\W)}
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A (42)attributable profit 可归属利润 GkxQEL
A (43)audit 审计 NoMlTh(O
A (44)audit report 审计报告 HVdB*QEH
A (45)auditing standards 审计准则 4B9D
A (46)authorized share capital 额定股本 A{dqB
A (47)available hours 可用小时 LSR0yCU
A (48)avoidable costs 可避免成本 <Mndr8 H
B (49)back-to-back loan 易币贷款 mBEMwJ}O`
B (50)backflush accounting 倒退成本计算 vmv6y*qU
B (51)bad debts 坏帐 Q,M,^_
B (52)bad debts ratio 坏帐比率 Q;ZV`D/FA
B (53)bank charges 银行手续费
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B (54)bank overdraft 银行透支 @
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B (55)bank reconciliation 银行存款调节表 .F'Cb)Z
B (56)bank statement 银行对账单 s
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B (57)bankruptcy 破产 /U,(u9bq
B (58)basis of apportionment 分摊基础 6B]i}nFH{+
B (59)batch 批量 p-m\0tQ
B (60)batch costing 分批成本计算 Ci 'V
B (61)beta factor B(市场)风险因素 o=RxQk1N
B (62)bill 账单 '9'f\
B (63)bill of exchange 汇票 \?wKs
B (64)bill of landing 提单 XI:+EeM?
B (65)bill of materials 用料预计单
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B (66)bill payable 应付票据 Q8A+\LR~)
B (67)bill receivable 应收票据 gil:SUW1r
B (68)bin card 存货记录卡 vTo+jQs^
B (69)bonus 红利 (/^?$~m"
B (70)book-keeping 薄记 ?^J%S,
B (71)Boston classification 波士顿分类 RD0*]4>]
B (72)breakeven chart 保本图 :`K2?;DC8
B (73)breakeven point 保本点 vM-kk:n7f
B (74)breaking-down time 复位时间 ]N,'3`&::
B (75)budget 预算 OJ7Uh_;/
B (76)budget center 预算中心 r"
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B (77)budget cost allowance 预算成本折让 P8#_E{f
B (78)budget manual 预算手册 G0kF[8Am
B (79)budget period 预算期间 <Qr*!-Kc6
B (80)budgetary control 预算控制 &G[W$2`@
B (81)budgeted capacity 预算生产能力 mML B?I
B (82)burden 制造费用 cuI&Q?+c}
B (83)business center 经营中心 -tx%#(?wH
B (84)business entity 营业个体
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B (85)business unit 经营单位 eY%Ep=J
B (86)buy-out management 管理性购买产权 Lctp=X4
B (87)by-product 副产品 g6x
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C (88)called-up share capital 催缴股本 3sRI7g
C (89)capacity 生产能力 eoFG$X/PO
C (90)capacity ratios 生产能力比率 ]T(qk
C (91)capital 资本 4]E1x l
C (92)capital assets pricing model资本资产计价模式 YzJWS|]
C (93)capital commitment 承诺资本 [vz2< genn
C (94)capital employed 已运用的资本 3g:P>(
C (95)capital expenditure 资本支出 *NM*
C (96)capital expenditureauthorization 资本支出核准 A/&u/?*C
C (97)capital expenditure control 资本支出控制 O>I%O^
C (98)capital expenditure proposal资本支出申请 G^z>2P
C (99)capital funding planning 资本基金筹集计划 Dw 5Ze
C (100)capital gain 资本收益 uhv_'Q
C (101)capital investment appraisal资本投资评估 \rT>&o .i
C (102)capital maintenance 资本保全 7*%}=.
C (103)capital resource planning 资本资源计划 %{UW!/
C (104)capital surplus 资本盈余 s'd\"WaQV
C (105)capital turnover 资本周转率 ~]Av$S
C (106)card 记录卡
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C (107)cash 现金 \F\xZ.r
C (108)cash account 现金账户 ,,1y0s0`
C (109)cash book 现金账薄 RQu[FZT,
C (110)cash cow 金牛产品 8M,z#D
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C (111)cash flow 现金流量 6-\'
*5r
C (112)cash discounted 现金贴现 +;*4.}
C (113)cash flow budget 现金流量预算 Z^Wv(:Nr
C (114)cash flow statement 现金流量表 |Bv,*7i&
C (115)cash ledger 现金分类账 qVO,sKQ{
C (116)cash limit 现金限额 a[,p1}!_
C (117)CCA 现时成本会计 L^PBcfg
C (118)center 中心 t\PSB
C (119)changeover time 变更时间 xX0wn?,~
C (120)chartered entity 特许经济个体 Jh36NE8r
C (121)cheque 支票 HX,i{aWWy
C (122)cheque register 支票登记薄 {%RwZ'
C (123)coin analysis 零钱分类 }IdkXAB.
C (124)classification 分类 ynf!1!4
C (125)clock card 工时卡 m?1r@!/y
C (126)code 代码 \4
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C (127)commitment accounting 承诺确认会计 5 /T#>l<
C (128)common cost 共同成本 biForT_no
C (129)company limited byguarantee 有限担保责任公司 knfmJUT
C (130)company limited shares 股份有限公司 E70o nR!i
C (131)competitive position 竞争能力状况 @k# xr
C (132)concept 概念 gKmF#Z"\
C (133)conglomerate 跨行业企业 8A/rkoht*
C (134)consistency concept 一致性概念 )nq(XM7
C (135)consolidated accounts 合并报表 >wFn|7\)s>
C (136)consolidation accounting 合并会计 -i_XP]b&
C (137)consortium 财团 cxFyN;7
C (138)contingency plan 应急计划 ccx0aC3@I
C (139)contingent liabilities 或有负债 S\GxLW@x
C (140)continuous operation 连续生产 ;#8xRLW
C (141)contra 抵消 -a"b:Q
C (142)contract cost 合同成本 I]pz3!On4,
C (143)contract costing 合同成本计算 obv_?i1
C (144)contribution 贡献毛益 9+8N-LZ
C (145)contribution centre 贡献中心 Uc
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C (146)contribution chart 贡献图 K( ?p]wh
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 \.GA"_y
C (148)contribution to salesration 贡献毛益对销售比率 " ub0}p4V
C (149)control 控制 x^cJ~e2
C (150)control account 控制帐户 bweAmSs
C (151)control limits 控制限度 e?
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C (152)controllability concept 可控制概念 Gv[(0
C (153)controllable cost 可控制成本 JW=q'ibR
C (154)conversion cost 加工成本 +1\t0P24
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 eOfVBF<C2
C (156)corporate appraisal 公司评估 0HQTe>!
C (157)corporate planning 公司计划 7h:EU7
C (158)corporate social reporting 公司社会报告 mtw{7E
C (159)corporation 股份公司 wSdiF-ue
C (160)cost 成本 #BgiD
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C (161)cost account 成本帐户 Qw"%Xk
C (162)cost accounting 成本会计 _fHj8-
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C (163)cost accounting manual 成本手册 &IsPqO
C (164)cost accounts calendar 成本报表的日历时间 g:6
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C (165)cost adjustment 成本调整 {h.j6
C (166)cost allocation 成本分配 :o~]d
C (167)cost apportionment 成本分摊 7xO~v23oe
C (168)cost attribution 成本归属 FF|M7/[~
C (169)cost audit 成本审计 2r]o>X
C (170)cost behaviour 成本性态 |0X~D}r|J
C (171)cost benefit analysis 成本效益分析 ^i8(/iwdJE
C (172)cost center 成本中心 tbfwgK
C (173)cost driver 成本动因