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注会《审计》英语常用词汇 J8@7
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1.audit 审计 n=%D}W
2.attestation 鉴证 g]PC6xr38
3.credibility 可信赖程度 6G;t:[H G
4.audit of financial statements 财务报表审计 S<Uv/pn
5.agreed-upon procedures 执行商定程序 tREC)+*\
6.high levels of assurance 高水平保证 SV i{B*
7.compilation 编制 HC
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8.reliability 可靠性 g*$yUt
9.relevance 相关性 )'e9(4[V1
10.professional skepticism 职业谨慎 I7{
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11.objectivity 客观性 U>a~V"5,u
12. professional competence 专业胜任能力 ^03M~SNCj
13.Senior/CPA-in-charge 项目经理 wbbr8WiU
14.audit engagement letter 业务约定书 S!R:a>\
15.recurring audit 连续审计 1zIrU6H2;_
16.the client 委托人 ke5_lr(
17.change CPA 更换注册会计师 vf
h*`G$
18.the existing CPA 现任注册会计师 0r%,|FaS
19.the successor CPA 后任注册会计师 vU!<-T#
20.the preceding CPA前任注册会计师 )"&\S6*!
21.issue the audit report 出具审计报告 ? W2Wy\
22.expert 专家 D|"^
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23.the board of directors 董事会 FSyeDC^@
24.knowledge of the entity‘ s business 了解被审计单位情况 FS6I?q#t
Q
25.assess material misstatement risks评估重大错报风险 +KHk`2{y~
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 c3|/8
27.a general knowledge of —— 初步了解―――的情况 ufXU
28.a more knowledge of—— 进一步了解的情况 ~.TKzh'eB
29.the prior year‘s working papers 以前年度工作底稿 Qh,Dcg2ZM"
30.minutes of meeting 会议纪要 <'92\O
31.business risks 经营风险 c7/fQc)h4d
32.appropriateness 适当性 ZN-5W|' O
33.accounting estimate 会计估计 Kv#TJn
34.management representations 管理层声明 br7_P1ep
35.going concern assumption 持续经营假设 (0QYX[(r~o
36.audit plan 审计计划 AGgL`sP
37.significant audit areas 重点审计领域 o,DI7sb
38.error 错误 \
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39.fraud舞弊 Jkub|w#QH
40.modified or additional procedures 修改或追加审计程序 : t6.J
41.misappropriation of assets 侵占资产 8
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42.transactions without substance 虚假交易 =y1/V'
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43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 N0']t Gh2
45.materialiy 重要性 ^*+-0b;[G
46.exceed the materiality level 超过重要性水平 \&1Di\eL
47.approach the materiality level 接近重要性水平 }Oh@`xTxt
48.an acceptably low level 可接受水平 6)Dp2
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 *Q:EICDE7
50.misstatements or omissions 错报或漏报 JnBg;D|)@
51.aggregate 总计 ~riV9_-
52.subsequent events 期后事项 gj<Y+Dv>
53.adjust the financial statements 调整财务报表 rw]*Nxgr
54.perform additional audit procedures 实施追加的审计程序 Odj4)
55.audit risk 审计风险 G~|Z(}H
56.detection risk 检查风险 4@ =l'Fw
57.inappropriate audit opinion 不适当的审计意见 x $=-lB
58.material misstatement 重大的错报 +]N PxUa
59.tolerable misstatement 可容忍错报 Q.`O;D}x
60.the acceptable level of detection risk 可接受的检查风险 o9D]\PdL>
61.assessed level of material misstatement risk 重大错报风险的评估水平 <aEY=IF4
62.simall business 小规模企业 S
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63.accounting system 会计系统 bx8|_K*^
64.test of control 控制测试 o 2sOf
65.walk-through test 穿行测试 H:&|q+K=#
66.communication 沟通 hu''"/raM
67.flow chart 流程图
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68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 $l!+SLK
70.substantive procedures 实质性程序 6=xbi{m$
71.assertions 认定 p?+*R@O
72.esistence 存在 pCm |t!,
73.occurrence 发生 *C n `pfO
74.completeness 完整性 ;*_U)th
75.rights and obligations 权利和义务 ,6FmU$
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76.valuation and allocation 计价和分摊 8I*WVa$l
77.cutoff 截止 >"q~9b
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78.accuracy 准确性 =;"$t_t
79.classification 分类 3gzcpFNqX
80.inspection 检查 rlIDym9nY~
81.supervision of counting 监盘 <xWBS/K
82.observation 观察 K,\Bj/V(
83.confirmation 函证 ><Z`)}f
84.computation 计算 ]$gBX=
85.analytical procedures 分析程序 k4ijWo{:0
86.vouch 核对 `&-)(#
87.trace 追查 7ZVW7%,zF
88.audit sampling 审计抽样 -U/m
89.error 误差 (`pd>
90.expected error 预期误差 qf2;yRc&
91.population 总体 Q #%C)7)
92.sampling risk 抽样风险 p|b&hgA
93.non- sampling risk 非抽样风险 |p7k2wzN
94.sampling unit 抽样单位 \.7O0Q{
95.statistical sampling 统计抽样 0
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96.tolerable error 可容忍误差 :Sj r
97.the risk of under reliance 信赖不足风险 (ON_(MN
98.the risk of over reliance 信赖过度风险 "|:I
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99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 H _%yh,L
101.working trial balance 试算平衡表 ^,.G<2Kx&
102.index and cross-referencing 索引和交叉索引 +o\s
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103.cash receipt 现金收入 N7`<t&T@
104.cash disbursement 现金支出 ORo +=2
105.bank statement 银行对账单 @94_'i7\
106.bank reconciliation 银行存款余额调节表 "T_OLeg
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107.balance sheet date 资产负债表日 5c~OG6COx
108.net realizable value 可变现净值 1li1
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109.storeroom 仓库 K(M@#t1_&
110.sale invoice 销售发票 *8*E\nZx!
111.price list 价目表 8I'Am"bc\
112.positive confirmation request 积极式询证函 zkt+"P{az[
113.negative confirmation request 消极式询证函 m8|&z{
114.purchase requisition 请购单 #iot.alNA
115.receiving report 验收报告 )!!xvyc
116.gross margin 毛利 '
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117.manufacturing overhead 制造费用 ;i2N`t2
118.material requisition 领料单 ){.J`X5r
119.inventory-taking 存货盘点 p<@0b
120.bond certificate 债券 N
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121.stock certificate 股票 ;S FmbZ%~
122.audit report 审计报告 D*oJ
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123.entity 被审计单位 y ~
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124.addressee of the audit report 审计报告的收件人 vh~:{akR
125.unqualified opinion 无保留意见 nFn@Z'T$N
126.qualified opinion 保留意见 7Lr}Y/1=
127.disclaimer of opinion 无法表示意见 ^'|\8
128.adverse opinion 否定意见 ;b""N,
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A (1)ABC 作业基础成本计算 Ij_VO{]G'l
A (2)absorbed overhead 已吸收制造费用 I\0mmdi73
A (3)absorption costing 吸收成本计算 Y( D@B|"'m
A (4)account 账户,报表 $z9z'^HqO
A (5)accounting postulate 会计假设 &&w7-
A (6)accounting series release 会计公告文件 hal3J
A (7)accounting valuation 会计计价 @' Er&[P
A (8)account sale 承销清单
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A (9)accountability concept 经营责任概念 .kT5 4U;{
A (10)accountancy 会计职业 3f{%IU(z
A (11)accountant 会计师 l/BE~gdl
A (12)accounting 会计 p[QF3)9F
A (13)agency cost 代理成本 4g#
pQ
A (14)accounting bases 会计基础 aQ ~
A (15)accounting manual 会计手册 1f 0"z1
A (16)accounting period 会计期间 R,hX *yVq
A (17)accounting policies 会计方针 ?D#]g[6
A (18)accounting rate of return 会计报酬率 z^/aJ@gQ
A (19)accounting reference date 会计参照日 %NbhR(
A (20)accounting reference period 会计参照期间 ^ftZ{uA
A (21)accrual concept 应计概念 ;mXr])J
A (22)accrual expenses 应计费用 $V"~\h8
A (23)acid test ration 速动比率(酸性测试比率) =W9;rQm
A (24)acquisition 购置 :;u~M(R
A (25)acquisition accounting 收购会计 Aa5IccR
A (26)activity based accounting 作业基础成本计算 /hue]ZaQq
A (27)adjusting events 调整事项 4"e7 43(
A (28)administrative expenses 行政管理费 ^Slwg|t*~P
A (29)advice note 发货通知 Riq5Au?*)
A (30)amortization 摊销 /tno`su;
A (31)analytical review 分析性检查 Z\E 3i
A (32)annual equivalent cost 年度等量成本法 `@{qnCNQ
A (33)annual report and accounts 年度报告和报表 m7 !Fb
A (34)appraisal cost 检验成本 {PHxm
A (35)appropriation account 盈余分配账户 C!SB5G>OH
A (36)articles of association 公司章程细则 7
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A (37)assets 资产 xA nAW
A (38)assets cover 资产保障 K \}xb2s
A (39)asset value per share 每股资产价值 ~ e[)]b3
A (40)associated company 联营公司 V
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A (41)attainable standard 可达标准 S:] w@$
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A (42)attributable profit 可归属利润 J=/|iW
A (43)audit 审计 (tEW#l'}
A (44)audit report 审计报告 u>(s.4]+
A (45)auditing standards 审计准则 ushQWP)
A (46)authorized share capital 额定股本 R|{6JsjG10
A (47)available hours 可用小时 0Bn$C,-
A (48)avoidable costs 可避免成本 f #414ja
B (49)back-to-back loan 易币贷款 =o=)EU{~
B (50)backflush accounting 倒退成本计算 o([+Pp
B (51)bad debts 坏帐 kX{c+qHM
B (52)bad debts ratio 坏帐比率 7/(C1II.Q
B (53)bank charges 银行手续费 C+}uH:I'L
B (54)bank overdraft 银行透支 K/Axojo
B (55)bank reconciliation 银行存款调节表 +D1;_D
U
B (56)bank statement 银行对账单 MC3XGnT#5
B (57)bankruptcy 破产 !.iA^D//]
B (58)basis of apportionment 分摊基础 3}$L4U
B (59)batch 批量 .+aSa?h_
B (60)batch costing 分批成本计算 lp?ge
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B (61)beta factor B(市场)风险因素 NF0} eom
B (62)bill 账单 qwA:o-q"
B (63)bill of exchange 汇票 BZsw(l4/0'
B (64)bill of landing 提单 ;4XX8W1
B (65)bill of materials 用料预计单 +98~OInySZ
B (66)bill payable 应付票据 2`t4@T
B (67)bill receivable 应收票据 lbg!B4,
B (68)bin card 存货记录卡 jKQnox+=
B (69)bonus 红利 H5/%"1Q
B (70)book-keeping 薄记 bM8b3,}?n
B (71)Boston classification 波士顿分类 =bf-+gZD
B (72)breakeven chart 保本图 Q=~e|
B (73)breakeven point 保本点 LPT5d 7K@
B (74)breaking-down time 复位时间 $K\\8$Z
B (75)budget 预算 g;=jZ
B (76)budget center 预算中心 Z/hSH
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B (77)budget cost allowance 预算成本折让 ?
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B (78)budget manual 预算手册 " I`<s <
B (79)budget period 预算期间 vyqlP;K
B (80)budgetary control 预算控制 ImklM7A
B (81)budgeted capacity 预算生产能力 V|xR`Q
B (82)burden 制造费用 'fcJ]%-=
B (83)business center 经营中心 |!I# T
B (84)business entity 营业个体 :?jOts>uP
B (85)business unit 经营单位 X"8Jk4y
B (86)buy-out management 管理性购买产权 ^5u}
B (87)by-product 副产品 _V6;`{$WK
C (88)called-up share capital 催缴股本 GC$Hp!H
C (89)capacity 生产能力 8!me$k&
C (90)capacity ratios 生产能力比率 sP5PYNspA
C (91)capital 资本 <JYV
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C (92)capital assets pricing model资本资产计价模式 #)=P/N1
C (93)capital commitment 承诺资本 7Y@&&
C (94)capital employed 已运用的资本 v.\1-Q?
C (95)capital expenditure 资本支出 ^N`ar9Db
C (96)capital expenditureauthorization 资本支出核准 ZxbWgM5rm
C (97)capital expenditure control 资本支出控制 O,9KhX
+
C (98)capital expenditure proposal资本支出申请 GRO[&;d`
C (99)capital funding planning 资本基金筹集计划
Gt\F),@
C (100)capital gain 资本收益 hRxR2
C (101)capital investment appraisal资本投资评估 3boINmX
C (102)capital maintenance 资本保全 OyZgg(iN
C (103)capital resource planning 资本资源计划 ![U|2x
C (104)capital surplus 资本盈余 3HFsR)
C (105)capital turnover 资本周转率 #=7~.Y
C (106)card 记录卡 }I,]"0b
C (107)cash 现金 2HkP$;lED
C (108)cash account 现金账户 cRT@Cu
C (109)cash book 现金账薄 6BLw 4m=h
C (110)cash cow 金牛产品 _hA p@?
M
C (111)cash flow 现金流量 `dn|nI2
C (112)cash discounted 现金贴现 J L`n12$m
C (113)cash flow budget 现金流量预算 hM/|k0YV
C (114)cash flow statement 现金流量表 h+CTi6-p
C (115)cash ledger 现金分类账 LJfd{R1y+
C (116)cash limit 现金限额 ~e ]83?
C (117)CCA 现时成本会计 z~L(kf4
C (118)center 中心 >F!2ib8
C (119)changeover time 变更时间 ^0ipM/Lg
C (120)chartered entity 特许经济个体 ArbfA~jXB
C (121)cheque 支票 sR+=<u1
C (122)cheque register 支票登记薄 b)3dZ*cOJ
C (123)coin analysis 零钱分类 zg0)9br
C (124)classification 分类 @FdtM<X
C (125)clock card 工时卡 m+"?;
;s
C (126)code 代码 d*3k]Ie%5f
C (127)commitment accounting 承诺确认会计 u
z4P
C (128)common cost 共同成本 #l+U(zH:JG
C (129)company limited byguarantee 有限担保责任公司 t]2~aK<]
C (130)company limited shares 股份有限公司 j1Q G-Rs&
C (131)competitive position 竞争能力状况 oOmPbAY
C (132)concept 概念 )
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C (133)conglomerate 跨行业企业 :
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C (134)consistency concept 一致性概念 nRPy)L{
C (135)consolidated accounts 合并报表 Q(T)s
C (136)consolidation accounting 合并会计 loLQ@?E
C (137)consortium 财团 +I;b,p
C (138)contingency plan 应急计划 1ePZs$
C (139)contingent liabilities 或有负债 4!XB?-.
C (140)continuous operation 连续生产 7Xw;TA
C (141)contra 抵消 (w-z~#<
C (142)contract cost 合同成本 )d2 <;c
C (143)contract costing 合同成本计算 4T{+R{_Y1
C (144)contribution 贡献毛益 tUDOL-Tv
C (145)contribution centre 贡献中心 |K,9EM3
C (146)contribution chart 贡献图 1*Yf[;L
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 6
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C (148)contribution to salesration 贡献毛益对销售比率 B=jJ+R
C (149)control 控制 J
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C (150)control account 控制帐户 p'0jdb :S
C (151)control limits 控制限度 l|/h4BJ'
C (152)controllability concept 可控制概念 mawomna
C (153)controllable cost 可控制成本 \rF6"24t6
C (154)conversion cost 加工成本 <_dyUiT$J
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 {W)Kz_
C (156)corporate appraisal 公司评估 (/a2#iW
C (157)corporate planning 公司计划 q?nXhUD
C (158)corporate social reporting 公司社会报告 `{gkL-
C (159)corporation 股份公司 \ExM.T
C (160)cost 成本 {Uz@`QO3
C (161)cost account 成本帐户 ^&03D5@LoY
C (162)cost accounting 成本会计 /XeDN-{
C (163)cost accounting manual 成本手册 Vl%AN;o
C (164)cost accounts calendar 成本报表的日历时间 m$ )yd~
C (165)cost adjustment 成本调整 hq6B
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C (166)cost allocation 成本分配
AE={P*g
C (167)cost apportionment 成本分摊 .0:BgM
C (168)cost attribution 成本归属 h3Nwxj~E
C (169)cost audit 成本审计 @{iws@.
C (170)cost behaviour 成本性态 zH0%;
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C (171)cost benefit analysis 成本效益分析 ug'I:#@2
C (172)cost center 成本中心 <Bn^+u \
C (173)cost driver 成本动因