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注会《审计》英语常用词汇 rX; Ys2vQ*
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1.audit 审计 ad_`x
2.attestation 鉴证 -dO'~all
3.credibility 可信赖程度 !!:L
J
4.audit of financial statements 财务报表审计 2EK%N'H
5.agreed-upon procedures 执行商定程序 /2RajsK
6.high levels of assurance 高水平保证 toaYsiIkzW
7.compilation 编制 snt(IJQ
8.reliability 可靠性 IB`>'~s&A
9.relevance 相关性 P@]8pIB0d^
10.professional skepticism 职业谨慎 $7'gRb4
11.objectivity 客观性 //&j<vus
12. professional competence 专业胜任能力 P/ oXDI8
13.Senior/CPA-in-charge 项目经理 &l?+3$q
14.audit engagement letter 业务约定书 ~Gqno
15.recurring audit 连续审计 :Yj)CGl$
16.the client 委托人 7E @+
17.change CPA 更换注册会计师 a@pz*
e
18.the existing CPA 现任注册会计师 n6(.{M;
19.the successor CPA 后任注册会计师 1H,g=Y
4f%
20.the preceding CPA前任注册会计师 U5]pi+r
21.issue the audit report 出具审计报告 *E~VKx1
22.expert 专家 o|j*t7
23.the board of directors 董事会 A, PlvI
24.knowledge of the entity‘ s business 了解被审计单位情况 3<?XTv-
25.assess material misstatement risks评估重大错报风险 =U.
b% uC
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 1'4J[S\cM
27.a general knowledge of —— 初步了解―――的情况 K"V:<a
28.a more knowledge of—— 进一步了解的情况 /
V?H4z[G
29.the prior year‘s working papers 以前年度工作底稿 =]>NDWqpHN
30.minutes of meeting 会议纪要 f):~8_0b
31.business risks 经营风险 CVi`bO 4\
32.appropriateness 适当性 o."rxd
33.accounting estimate 会计估计 pU!o7>p
34.management representations 管理层声明 !tHt,eJy
35.going concern assumption 持续经营假设 K$
v"Uk
36.audit plan 审计计划 WM)
F0@"
37.significant audit areas 重点审计领域 M]-VHI[&W
38.error 错误 C`'W#xnp1
39.fraud舞弊 ?/JBt
/b
40.modified or additional procedures 修改或追加审计程序 =_[Z W
41.misappropriation of assets 侵占资产 <g9"Cr`
42.transactions without substance 虚假交易 b%t+,0s|
43.unusual pressures 异常压力 dS`Bk6Y
44.the suspected noncompliance 涉嫌存在违法行为 = zl=SLe
45.materialiy 重要性
4q$H
46.exceed the materiality level 超过重要性水平 Uw<&Wm`'
47.approach the materiality level 接近重要性水平 !?[oIQ)h
48.an acceptably low level 可接受水平 kHJ96G
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 htPqT,L
50.misstatements or omissions 错报或漏报 MbXq`
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51.aggregate 总计 0
3~Ikll
52.subsequent events 期后事项 @+_&Y]
53.adjust the financial statements 调整财务报表 somfv$'B
54.perform additional audit procedures 实施追加的审计程序 zEw>SP1,
55.audit risk 审计风险 OSzjK7:
56.detection risk 检查风险 =raA?Bp3;(
57.inappropriate audit opinion 不适当的审计意见 T!Sj<,r+j
58.material misstatement 重大的错报 ^UA(HthY
59.tolerable misstatement 可容忍错报 &gc`<kLu
60.the acceptable level of detection risk 可接受的检查风险 +@VYs*&&
61.assessed level of material misstatement risk 重大错报风险的评估水平 G*\h\@
62.simall business 小规模企业 iQ^:
])m>
63.accounting system 会计系统 o7+>G
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64.test of control 控制测试 5A&y]5-Q`
65.walk-through test 穿行测试 5%
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66.communication 沟通 Ih1|LR/c
67.flow chart 流程图 Gowp
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68.reperformance of internal control 重新执行 8G ]w,eF
69.audit evidence 审计证据 yoqa@ V
70.substantive procedures 实质性程序 \%,&~4
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71.assertions 认定 /!Z^Y
72.esistence 存在 `dJDucD
73.occurrence 发生 S)%_we LW7
74.completeness 完整性 &k
T"oK
75.rights and obligations 权利和义务 oJ78jGTnb
76.valuation and allocation 计价和分摊 NE"jh_m-
77.cutoff 截止 _ ^7|!(Sz
78.accuracy 准确性 eSl-9
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79.classification 分类 sa1mC
80.inspection 检查 nj\_lL+
81.supervision of counting 监盘 J?P]EQU
82.observation 观察 jiIST^Zq#t
83.confirmation 函证 &WZP2Q|
84.computation 计算 .F0]6#(
85.analytical procedures 分析程序 r9ke,7?
86.vouch 核对 GoE#Mxh xo
87.trace 追查 =:h3w#_c
88.audit sampling 审计抽样 {@M14)-x>_
89.error 误差 ~hURs;Sb
90.expected error 预期误差 U q X1E
91.population 总体 [V@yRWI
92.sampling risk 抽样风险 b"8FlZ$
93.non- sampling risk 非抽样风险 |0{ i9.=
94.sampling unit 抽样单位 '=} Y2?(
95.statistical sampling 统计抽样 J"[3~&em
96.tolerable error 可容忍误差 "+iAd.qd
97.the risk of under reliance 信赖不足风险 FsCwF&/q
98.the risk of over reliance 信赖过度风险 yBz>0I3
99.the risk of incorrect rejection 误拒风险 Z|^MGyn
100. the risk of incorrect acceptance 误受风险 2H&{1f\Bf
101.working trial balance 试算平衡表 Sb^
b)q"
102.index and cross-referencing 索引和交叉索引 +Z?[M1g
103.cash receipt 现金收入 xaXV^ZM3
104.cash disbursement 现金支出 da*9(!OV
105.bank statement 银行对账单 |l90g|isJ
106.bank reconciliation 银行存款余额调节表 Rlw9$/D!Z
107.balance sheet date 资产负债表日 -[.PH M6+?
108.net realizable value 可变现净值 5_G'68;OV
109.storeroom 仓库 E_[ONm=,
110.sale invoice 销售发票 K[?R[
111.price list 价目表 B-Y+F
112.positive confirmation request 积极式询证函 "2h5m4
113.negative confirmation request 消极式询证函 0~xaUM`
114.purchase requisition 请购单 GqjO>v fy
115.receiving report 验收报告 *1;23BiH-
116.gross margin 毛利 `F,zenk=
117.manufacturing overhead 制造费用 + x_wYv
118.material requisition 领料单
X^in};&d
119.inventory-taking 存货盘点 b~!om
120.bond certificate 债券 ida*]+ ~
121.stock certificate 股票 ?"@ET9
122.audit report 审计报告 u[t>Tg2R
123.entity 被审计单位 II#
124.addressee of the audit report 审计报告的收件人 1hNEkpL^a
125.unqualified opinion 无保留意见 -fM1$/
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126.qualified opinion 保留意见 \r]('x3S
127.disclaimer of opinion 无法表示意见 yQS04Bl]
128.adverse opinion 否定意见 hZ#
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A (1)ABC 作业基础成本计算 p#b{xK
A (2)absorbed overhead 已吸收制造费用 SY6r 8RK
A (3)absorption costing 吸收成本计算 oWcACs3fB
A (4)account 账户,报表 zjoo{IH}
A (5)accounting postulate 会计假设 S 1ibw \'
A (6)accounting series release 会计公告文件 tG 7+7Z=
A (7)accounting valuation 会计计价 t/Z!O
z6ZE
A (8)account sale 承销清单 pSrsp r
A (9)accountability concept 经营责任概念 &9h
A (10)accountancy 会计职业 /$OIlu
A (11)accountant 会计师 ^%zNa6BL
A (12)accounting 会计 1OPfRDn.bk
A (13)agency cost 代理成本 Ge9}8
A (14)accounting bases 会计基础 a&:>Ped"
A (15)accounting manual 会计手册 X0x_+b?
_
A (16)accounting period 会计期间 Qy%xL9
A (17)accounting policies 会计方针 iJ*%dio
A (18)accounting rate of return 会计报酬率 F=5kF/}x-z
A (19)accounting reference date 会计参照日 Z`"n:
'&
A (20)accounting reference period 会计参照期间 ^HoJ.oC/
A (21)accrual concept 应计概念 g!5#,kJM
A (22)accrual expenses 应计费用 ULbP_y>(Y
A (23)acid test ration 速动比率(酸性测试比率) (\q[gy
R
A (24)acquisition 购置 Jh(mbD
A (25)acquisition accounting 收购会计 wKrdcWI,Z
A (26)activity based accounting 作业基础成本计算 C!kbZTO[p"
A (27)adjusting events 调整事项 (o{)>D
A (28)administrative expenses 行政管理费 z{V8@q/
A (29)advice note 发货通知 ,|QU] E
@
A (30)amortization 摊销
G%`cJdM
A (31)analytical review 分析性检查 c8tP+O9
A (32)annual equivalent cost 年度等量成本法 T@>63
A (33)annual report and accounts 年度报告和报表 k
pY%&
A (34)appraisal cost 检验成本 ,m"l\jP
A (35)appropriation account 盈余分配账户 o7QK8#
A (36)articles of association 公司章程细则 Q^kMCrp
A (37)assets 资产 (77Dif0)'
A (38)assets cover 资产保障 bF7`] 83
A (39)asset value per share 每股资产价值 wISzT^
RS
A (40)associated company 联营公司 8\u;Wf
A (41)attainable standard 可达标准 6%z`)d
]N_140N~
A (42)attributable profit 可归属利润 95% :AQLV
A (43)audit 审计 wtUG^hV #_
A (44)audit report 审计报告 KD9Ca $-
A (45)auditing standards 审计准则 `O jvt-5}E
A (46)authorized share capital 额定股本 I$F\
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A (47)available hours 可用小时 o+R. u}|
A (48)avoidable costs 可避免成本 &,Uc>L%m
B (49)back-to-back loan 易币贷款 !zl/0o
B (50)backflush accounting 倒退成本计算 q2D`1nT
B (51)bad debts 坏帐 f3\w99\o
B (52)bad debts ratio 坏帐比率 g;ct!f=U
B (53)bank charges 银行手续费 Q,O]x#
B (54)bank overdraft 银行透支 W|)(|W
B (55)bank reconciliation 银行存款调节表 ],!pp3U
B (56)bank statement 银行对账单 w`"W3(
B (57)bankruptcy 破产 :nTkg[49pJ
B (58)basis of apportionment 分摊基础 *Y^5M"AB_
B (59)batch 批量 t>=GVu^
B (60)batch costing 分批成本计算
kv[OW"8t
B (61)beta factor B(市场)风险因素 *E$H;wKs8
B (62)bill 账单 !/[AQ{**T!
B (63)bill of exchange 汇票 R2 'C s
B (64)bill of landing 提单 oF`-cyj"
B (65)bill of materials 用料预计单 pvI&-D #}
B (66)bill payable 应付票据 w 2s,
B (67)bill receivable 应收票据 _6|
/P7"
B (68)bin card 存货记录卡 9eksCxFg
B (69)bonus 红利 <`^>bv9
B (70)book-keeping 薄记 pZW}^kg=
B (71)Boston classification 波士顿分类 QZ_nQ3K
B (72)breakeven chart 保本图 D_]i/
F%
B (73)breakeven point 保本点 6k@[O@)
B (74)breaking-down time 复位时间 Es_
SCWJ
B (75)budget 预算 _zAc 5rS
B (76)budget center 预算中心 b49|4
B (77)budget cost allowance 预算成本折让 E]D4']
B (78)budget manual 预算手册 cC*zj\O
B (79)budget period 预算期间 AJdlqbd'+
B (80)budgetary control 预算控制 bkJn}Al;
B (81)budgeted capacity 预算生产能力 i,\t]EJAU
B (82)burden 制造费用 "Vs
Nyy
B (83)business center 经营中心 N}e(.
B (84)business entity 营业个体 GIJV;7~
B (85)business unit 经营单位 9$}+-Z
B (86)buy-out management 管理性购买产权 >7eu'
B (87)by-product 副产品 Qq6%53
C (88)called-up share capital 催缴股本 0`zm>fh}
C (89)capacity 生产能力 zhD`\&G.
C (90)capacity ratios 生产能力比率 )i
?{;%^
C (91)capital 资本 fte!Ll'
C (92)capital assets pricing model资本资产计价模式 o%QhV6(F
C (93)capital commitment 承诺资本 L8%=k%H(1
C (94)capital employed 已运用的资本 9;'>\ImI
C (95)capital expenditure 资本支出 #0#V$AA>
C (96)capital expenditureauthorization 资本支出核准 ]&; G\9$y
C (97)capital expenditure control 资本支出控制 u^;sx/
C (98)capital expenditure proposal资本支出申请 C]{V%jU
C (99)capital funding planning 资本基金筹集计划 .XZ 71E
C (100)capital gain 资本收益 !)=#p9
C (101)capital investment appraisal资本投资评估 AF07KA#
C (102)capital maintenance 资本保全 M]pel\{M
C (103)capital resource planning 资本资源计划 M<hs_8_*
C (104)capital surplus 资本盈余 w
96j,rEC
C (105)capital turnover 资本周转率 -bIpmp?
C (106)card 记录卡 RJ7/I/yD|
C (107)cash 现金
:
$u{
C (108)cash account 现金账户
$A
dp
C (109)cash book 现金账薄 gs)%.k[BqG
C (110)cash cow 金牛产品 mDe+ M{/
C (111)cash flow 现金流量 &)/H?S;yN
C (112)cash discounted 现金贴现 \^^hG5f
C (113)cash flow budget 现金流量预算 co(fGp#!
C (114)cash flow statement 现金流量表 ;Ln7_
C (115)cash ledger 现金分类账 $rV:&A
C (116)cash limit 现金限额 J_)z:`[yE
C (117)CCA 现时成本会计
vf/$`IJ
C (118)center 中心 h1D~AgZOVj
C (119)changeover time 变更时间 \3@2rW"5
C (120)chartered entity 特许经济个体 1f bFNxo8M
C (121)cheque 支票 )x5$io
C (122)cheque register 支票登记薄 D[FfJcV'$
C (123)coin analysis 零钱分类 cnjj)
c
C (124)classification 分类 [M zc^I&
C (125)clock card 工时卡 b{
ubp
C (126)code 代码 tkUW)ScJ
C (127)commitment accounting 承诺确认会计 {
?1mY"
C (128)common cost 共同成本 S]e~)IgO
C (129)company limited byguarantee 有限担保责任公司 2*UE&Gp
C (130)company limited shares 股份有限公司 *X=f
C (131)competitive position 竞争能力状况 a5Acqa
C (132)concept 概念 hr
6LB&d_
C (133)conglomerate 跨行业企业 t=@Jw
C (134)consistency concept 一致性概念 { <ao4w6B
C (135)consolidated accounts 合并报表 3:CQMZ|;@
C (136)consolidation accounting 合并会计 {/[?YTDU
C (137)consortium 财团 >?uH#%C5
C (138)contingency plan 应急计划 iTtAj~dfZ
C (139)contingent liabilities 或有负债 D2wgSrY
C (140)continuous operation 连续生产 C.TCDl
C (141)contra 抵消 IQ27FV|3
C (142)contract cost 合同成本
BIB>U W
C (143)contract costing 合同成本计算 ;V}FbWz^v6
C (144)contribution 贡献毛益 7;#dX~>@{
C (145)contribution centre 贡献中心 b~jvmcr
C (146)contribution chart 贡献图 86)
3XE[5
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 /VjbyRwV
C (148)contribution to salesration 贡献毛益对销售比率 m6ZbYF-7W
C (149)control 控制 =B 4g EWR
C (150)control account 控制帐户 XC8z|A-@
C (151)control limits 控制限度 "T=3mv%S
C (152)controllability concept 可控制概念 B}xo|:f!zj
C (153)controllable cost 可控制成本 e|+;j}^C
C (154)conversion cost 加工成本 \~1zAiSd>#
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 4)I/\
C (156)corporate appraisal 公司评估 VRN9 yn2
C (157)corporate planning 公司计划 U"R.!=v
C (158)corporate social reporting 公司社会报告 S:GUR6g8D
C (159)corporation 股份公司 {II7%\ya
C (160)cost 成本 U8I~co:h
C (161)cost account 成本帐户 <t|9`l_XW
C (162)cost accounting 成本会计 =[-- Hf
C (163)cost accounting manual 成本手册 :+V1682u
C (164)cost accounts calendar 成本报表的日历时间 g>oYEFFJ
C (165)cost adjustment 成本调整
5Vm}<8{
C (166)cost allocation 成本分配 +cOI`4`$
C (167)cost apportionment 成本分摊 ,IvnNnl2
C (168)cost attribution 成本归属 JSZj0_B
C (169)cost audit 成本审计 (P!reYyM
C (170)cost behaviour 成本性态 y:`` |*+
C (171)cost benefit analysis 成本效益分析 UDi3dH=
C (172)cost center 成本中心 Gw\HL
C (173)cost driver 成本动因