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注会《审计》英语常用词汇 !q4x~G0d
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1.audit 审计 49 }{R/:
2.attestation 鉴证 b
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3.credibility 可信赖程度 Wv K(G3
4.audit of financial statements 财务报表审计 {UH9i'y:t
5.agreed-upon procedures 执行商定程序 ~# 7wdP
6.high levels of assurance 高水平保证 qJ8-9^E,L
7.compilation 编制 hPdx(E)8!d
8.reliability 可靠性
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9.relevance 相关性 UP2.]B!d
10.professional skepticism 职业谨慎 *]s&8/Gmb
11.objectivity 客观性 ?\H.S9CZ^
12. professional competence 专业胜任能力 MonS hIz
13.Senior/CPA-in-charge 项目经理 +=cam/A
14.audit engagement letter 业务约定书 ~U}Mv{y
15.recurring audit 连续审计 q42FPq
16.the client 委托人 [cU,!={
17.change CPA 更换注册会计师 mog9 jw
18.the existing CPA 现任注册会计师 @qK<T
19.the successor CPA 后任注册会计师 iRV;Fks
20.the preceding CPA前任注册会计师 3vJ12=
21.issue the audit report 出具审计报告 0H
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22.expert 专家 $V8vrT#:
23.the board of directors 董事会 K]N~~*`%`
24.knowledge of the entity‘ s business 了解被审计单位情况 ;R[&pDx
25.assess material misstatement risks评估重大错报风险 0^_MN~s(X
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 "dN< i
27.a general knowledge of —— 初步了解―――的情况 A['uD<4b
28.a more knowledge of—— 进一步了解的情况 f\ "`7
29.the prior year‘s working papers 以前年度工作底稿 "D> ]ES%5
30.minutes of meeting 会议纪要
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31.business risks 经营风险 f =_^>>.
32.appropriateness 适当性 2eok@1
33.accounting estimate 会计估计 K&pM o.
34.management representations 管理层声明 LXhaD[
1Rb
35.going concern assumption 持续经营假设 PHR#>ZD
36.audit plan 审计计划 BpT"~4oV5
37.significant audit areas 重点审计领域 B.-A $/
38.error 错误 &?a.mh/8[[
39.fraud舞弊 qw:9zYG}qW
40.modified or additional procedures 修改或追加审计程序 fwmLJ5o
N
41.misappropriation of assets 侵占资产 eihZp
42.transactions without substance 虚假交易 z g]Drm
43.unusual pressures 异常压力 =Nl5{qYz^&
44.the suspected noncompliance 涉嫌存在违法行为 ;9rTE|n
45.materialiy 重要性 INLf# N
46.exceed the materiality level 超过重要性水平 [V< 1_zqt
47.approach the materiality level 接近重要性水平 QTh0SL
48.an acceptably low level 可接受水平 irFc}.dI
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 I]sqi#h$2W
50.misstatements or omissions 错报或漏报 _Y
YP4lEL
51.aggregate 总计 4%bTj,H#
52.subsequent events 期后事项 \8_V(lU
53.adjust the financial statements 调整财务报表 ~PUsgL^
54.perform additional audit procedures 实施追加的审计程序 URw!7bTz
55.audit risk 审计风险 \|{*arS
56.detection risk 检查风险 >Pkdu}xP3
57.inappropriate audit opinion 不适当的审计意见 $y6rvQ
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58.material misstatement 重大的错报 /Nq
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59.tolerable misstatement 可容忍错报 di_gWE
60.the acceptable level of detection risk 可接受的检查风险 M]0^ind
61.assessed level of material misstatement risk 重大错报风险的评估水平 $5/
\Z
62.simall business 小规模企业 ]IXAucI]
63.accounting system 会计系统 [a D:A
64.test of control 控制测试 ~x+Ykq0
65.walk-through test 穿行测试 UT-ewXh
66.communication 沟通 O|(o8VS
67.flow chart 流程图 _SF!T6A
68.reperformance of internal control 重新执行 ;l`X!3
69.audit evidence 审计证据 2E$i_jc
70.substantive procedures 实质性程序 vU9~[I`^p
71.assertions 认定 x(yX0 ,P/7
72.esistence 存在 (wlfMiO
73.occurrence 发生 *K!7R2Rat
74.completeness 完整性 z[FI2jl
75.rights and obligations 权利和义务 gN\*Y
76.valuation and allocation 计价和分摊 {fElto
77.cutoff 截止 z6}Pj>1
78.accuracy 准确性 .q0AoM
79.classification 分类 [#zE.
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80.inspection 检查 o~}1oN
81.supervision of counting 监盘 oYg/*k7EDX
82.observation 观察 G*Ib^;$u
83.confirmation 函证
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84.computation 计算 :>ZzP: QD
85.analytical procedures 分析程序 t!l/` e%J
86.vouch 核对 I
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87.trace 追查 `&G}
88.audit sampling 审计抽样 sVlZNj9i
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89.error 误差 XL?Aw
90.expected error 预期误差 1[[TB .xF
91.population 总体 xLLC)~
92.sampling risk 抽样风险 rN'.&;Y5
93.non- sampling risk 非抽样风险 aC}vJ93i
94.sampling unit 抽样单位 [M<{P5q
95.statistical sampling 统计抽样 HD~jU>}}
96.tolerable error 可容忍误差 w1.MhA
97.the risk of under reliance 信赖不足风险 kYTOldfY2
98.the risk of over reliance 信赖过度风险 "h`54}0
99.the risk of incorrect rejection 误拒风险 eTT^KqE>&
100. the risk of incorrect acceptance 误受风险 CElPU`J,\[
101.working trial balance 试算平衡表 "?`JA7~g
102.index and cross-referencing 索引和交叉索引 S--/<a2
103.cash receipt 现金收入 M@5KoMsB9
104.cash disbursement 现金支出 xan/ay>
105.bank statement 银行对账单 1wU=WE(kKZ
106.bank reconciliation 银行存款余额调节表 d{iL?>'?^
107.balance sheet date 资产负债表日 #Ul
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108.net realizable value 可变现净值 nxf{PbHk
109.storeroom 仓库 qYDj*wqf
110.sale invoice 销售发票 n8
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111.price list 价目表 Sn+F
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112.positive confirmation request 积极式询证函 3a/[."W
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113.negative confirmation request 消极式询证函 T^+1rG
114.purchase requisition 请购单 %zRiLcAT
115.receiving report 验收报告 X!2.IsIS8
116.gross margin 毛利 @yCW8]
117.manufacturing overhead 制造费用 @-}D7?
118.material requisition 领料单 65;|cmjv
119.inventory-taking 存货盘点 d
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120.bond certificate 债券 - a
121.stock certificate 股票
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122.audit report 审计报告 zZ<ns+h
123.entity 被审计单位 !~ BZHi6\
124.addressee of the audit report 审计报告的收件人 Bmi:2} j
125.unqualified opinion 无保留意见 8H&_, ;
126.qualified opinion 保留意见 ]VzqQ=U%
127.disclaimer of opinion 无法表示意见 ze*&*csO
128.adverse opinion 否定意见 r94j+$7
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A (1)ABC 作业基础成本计算 :P j W:]
A (2)absorbed overhead 已吸收制造费用 NW
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A (3)absorption costing 吸收成本计算 x:=0.l#
A (4)account 账户,报表 wxH(&CB-{
A (5)accounting postulate 会计假设 RI#lI~&)
A (6)accounting series release 会计公告文件 (r
a:?B
A (7)accounting valuation 会计计价 C+X)">/+L
A (8)account sale 承销清单 U)SM),bE[
A (9)accountability concept 经营责任概念 y|FBYcn#F
A (10)accountancy 会计职业 bnAT,v{
A (11)accountant 会计师 *(@L+D0N
A (12)accounting 会计 }R7sj
A (13)agency cost 代理成本 E`A<]dAoK
A (14)accounting bases 会计基础 R-=_z6<
A (15)accounting manual 会计手册 L$oia)%t-
A (16)accounting period 会计期间 oV%(
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A (17)accounting policies 会计方针 D2>hMc
A (18)accounting rate of return 会计报酬率 #
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A (19)accounting reference date 会计参照日 iSSc5ek4
A (20)accounting reference period 会计参照期间 j;1~=j])
A (21)accrual concept 应计概念 +a7EsR
A (22)accrual expenses 应计费用 ws*~$x?7
A (23)acid test ration 速动比率(酸性测试比率) *#9VC)Q
A (24)acquisition 购置 2r PcNh9
A (25)acquisition accounting 收购会计 \O
8Y3|<
A (26)activity based accounting 作业基础成本计算 GI 0x>Z+
A (27)adjusting events 调整事项 owfp^hla
A (28)administrative expenses 行政管理费 Z
XFAuF
A (29)advice note 发货通知 gaLEhf^
A (30)amortization 摊销 c9Y2eetO
A (31)analytical review 分析性检查 ^yEj
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A (32)annual equivalent cost 年度等量成本法 o2[vM$]
A (33)annual report and accounts 年度报告和报表 `<l/GwtAJ
A (34)appraisal cost 检验成本 icKg7-$N
A (35)appropriation account 盈余分配账户 T% /xti5$!
A (36)articles of association 公司章程细则 aB$y+`f)@
A (37)assets 资产 m &0(%
A (38)assets cover 资产保障 ``2QOu 1
A (39)asset value per share 每股资产价值 1q}u?7nnSG
A (40)associated company 联营公司 yFPaWW
A (41)attainable standard 可达标准 Sleu#]-
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A (42)attributable profit 可归属利润
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A (43)audit 审计 )[@YHE5g
A (44)audit report 审计报告 NB!'u)
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A (45)auditing standards 审计准则 }[=xe(4]D
A (46)authorized share capital 额定股本 78^UgO/
A (47)available hours 可用小时 VuX>
A (48)avoidable costs 可避免成本 Yj^avO=;
B (49)back-to-back loan 易币贷款 %2rHvF=
B (50)backflush accounting 倒退成本计算 L|C1
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B (51)bad debts 坏帐 =|qt!gY)Y
B (52)bad debts ratio 坏帐比率 RTPq8S"
B (53)bank charges 银行手续费 w(vE2Y ?
B (54)bank overdraft 银行透支 d'lr:=GQ
B (55)bank reconciliation 银行存款调节表 RpmBP[
B (56)bank statement 银行对账单 uv~qK:Nw(
B (57)bankruptcy 破产 [
5 Y$L
B (58)basis of apportionment 分摊基础 -H ac^4uF
B (59)batch 批量 %h/#^esi
B (60)batch costing 分批成本计算 n,Yr!W:h
B (61)beta factor B(市场)风险因素 > hDsm;,/
B (62)bill 账单 ZuFVtW@
B (63)bill of exchange 汇票 &.+n
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B (64)bill of landing 提单 ^.Ih,@N6
B (65)bill of materials 用料预计单 ,E/Y@sajn+
B (66)bill payable 应付票据 @^y?Bh9jQ
B (67)bill receivable 应收票据 9QX~aX
B (68)bin card 存货记录卡 OW63^wA`s
B (69)bonus 红利 |&0"N[t
B (70)book-keeping 薄记 `lu"y F
B (71)Boston classification 波士顿分类 $$bTd3N+
B (72)breakeven chart 保本图 {LB
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B (73)breakeven point 保本点 HP4'8#3o
B (74)breaking-down time 复位时间 3gV&`>@
B (75)budget 预算
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B (76)budget center 预算中心 r:WgjjA%
B (77)budget cost allowance 预算成本折让 fzkCI
B (78)budget manual 预算手册 Q~b M
B (79)budget period 预算期间 +LI*!(T|lm
B (80)budgetary control 预算控制 :cmI"Bo
B (81)budgeted capacity 预算生产能力 qUDz(bFk/
B (82)burden 制造费用 $_URXI
B (83)business center 经营中心 *Sz{DE1U
B (84)business entity 营业个体 \AtwO
B (85)business unit 经营单位 d=4f`q0k
B (86)buy-out management 管理性购买产权 @F3-Ugm
B (87)by-product 副产品 <*r<+S
C (88)called-up share capital 催缴股本 v
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C (89)capacity 生产能力 |peMr#
C (90)capacity ratios 生产能力比率 HgS
mAziv
C (91)capital 资本 {xBjEhQm
C (92)capital assets pricing model资本资产计价模式 pw<q?q%
C (93)capital commitment 承诺资本 rjpafGCp
C (94)capital employed 已运用的资本 a7v[l04
C (95)capital expenditure 资本支出 Hh/
-^G
C (96)capital expenditureauthorization 资本支出核准 e??
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C (97)capital expenditure control 资本支出控制 F~Z 0
C (98)capital expenditure proposal资本支出申请 Y)4Nydq
C (99)capital funding planning 资本基金筹集计划 NBg>i7KQ
C (100)capital gain 资本收益 ~&[P`
Z$
C (101)capital investment appraisal资本投资评估 4_m
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C (102)capital maintenance 资本保全 ssr)f8R#,#
C (103)capital resource planning 资本资源计划 |IcxegE
C (104)capital surplus 资本盈余 $R$c1C'oX
C (105)capital turnover 资本周转率 P8,{k
C (106)card 记录卡 l5y#i7 q
C (107)cash 现金 -o!,,XYj .
C (108)cash account 现金账户 n;k97>m${x
C (109)cash book 现金账薄 R
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C (110)cash cow 金牛产品 kX ,FQG>
C (111)cash flow 现金流量 d-N"m I-
C (112)cash discounted 现金贴现 @+CSY-g$
C (113)cash flow budget 现金流量预算 MZP><Je&
C (114)cash flow statement 现金流量表 pv m'pu78
C (115)cash ledger 现金分类账 't]EkH]BC
C (116)cash limit 现金限额 |YGiATD4DG
C (117)CCA 现时成本会计 0)`lx9&h
C (118)center 中心 dX
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C (119)changeover time 变更时间 J2rLsNC]0
C (120)chartered entity 特许经济个体 BWi 7v
C (121)cheque 支票 [A..<[
C (122)cheque register 支票登记薄 |nH
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C (123)coin analysis 零钱分类 kN9sug^
C (124)classification 分类 ;`of'9|
C (125)clock card 工时卡 ^qus `6
C (126)code 代码 <]e;tF)+
C (127)commitment accounting 承诺确认会计 J,=E5T}U^
C (128)common cost 共同成本 ge
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C (129)company limited byguarantee 有限担保责任公司 HlL@{<
C (130)company limited shares 股份有限公司 dzv,)X
C (131)competitive position 竞争能力状况 B
L5
C (132)concept 概念 -R$FJbId
C (133)conglomerate 跨行业企业 q' V{vFfY%
C (134)consistency concept 一致性概念 9c;lTl^4;
C (135)consolidated accounts 合并报表 ?jn6Op
C (136)consolidation accounting 合并会计 NdSxWrD`m
C (137)consortium 财团 uF3p1by
C (138)contingency plan 应急计划 ; ?lM|kK
C (139)contingent liabilities 或有负债 sV'.Bomq
C (140)continuous operation 连续生产 oJ@PJvmR&a
C (141)contra 抵消 *T2&$W|_a
C (142)contract cost 合同成本 _TN
$c
C (143)contract costing 合同成本计算 'TN{8~Gt*
C (144)contribution 贡献毛益 OO
wA{]gK
C (145)contribution centre 贡献中心 7n95>as
C (146)contribution chart 贡献图 S,tVOxs^
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 5WJkeG ba
C (148)contribution to salesration 贡献毛益对销售比率 vlN. OQ
C (149)control 控制 *-!ndbf
C (150)control account 控制帐户 U}wq~fD
C (151)control limits 控制限度 YTPmS\ H _
C (152)controllability concept 可控制概念 &CmkNm_B
C (153)controllable cost 可控制成本 >T*g'954xF
C (154)conversion cost 加工成本 ^%X\ }><
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ~M^7qO
C (156)corporate appraisal 公司评估 rH:X/i;D
C (157)corporate planning 公司计划 ~m|?! ]n
C (158)corporate social reporting 公司社会报告 G~tOCp="p
C (159)corporation 股份公司 }~CZqI
P
C (160)cost 成本 qf=[*ZY
C (161)cost account 成本帐户 f>+}U;)EF
C (162)cost accounting 成本会计 OK J%M]<
C (163)cost accounting manual 成本手册 %y7wF'_Y
C (164)cost accounts calendar 成本报表的日历时间 f$W}d0(F;
C (165)cost adjustment 成本调整 %+!9
C (166)cost allocation 成本分配 I2lZ>3X{
C (167)cost apportionment 成本分摊 P"~T*Qq-R
C (168)cost attribution 成本归属 tWOze, N
C (169)cost audit 成本审计 =+=|{l?F
C (170)cost behaviour 成本性态 kGq f@
I+
C (171)cost benefit analysis 成本效益分析 9la~3L_g
C (172)cost center 成本中心 nN\XVGP,t
C (173)cost driver 成本动因