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注会《审计》英语常用词汇 ;}
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1.audit 审计 XA*sBf
2.attestation 鉴证 !y{t}|U/d
3.credibility 可信赖程度 ;HPQhN_
4.audit of financial statements 财务报表审计 S)h0@;q
5.agreed-upon procedures 执行商定程序 apxY2oE&
6.high levels of assurance 高水平保证 'l| e}eti>
7.compilation 编制 xc HG5bg|
8.reliability 可靠性 ic4mD:-up
9.relevance 相关性 3Wl,T5}{
10.professional skepticism 职业谨慎 I|#1u7X%]
11.objectivity 客观性 RTgR>qI&)
12. professional competence 专业胜任能力 U0Y;*_>4
13.Senior/CPA-in-charge 项目经理 :{ }]$+|)\
14.audit engagement letter 业务约定书 T.57Okp
15.recurring audit 连续审计 4CT _MAj
16.the client 委托人 :+m8~n$/
17.change CPA 更换注册会计师
0Ek+ }`
18.the existing CPA 现任注册会计师 3bGJ?hpp
19.the successor CPA 后任注册会计师 Q0\tK=Z/
20.the preceding CPA前任注册会计师 fuQb h
21.issue the audit report 出具审计报告 'K9{xI@N
22.expert 专家 P})Iwk|Z
23.the board of directors 董事会 O&Ws*k
24.knowledge of the entity‘ s business 了解被审计单位情况 GT)63|
25.assess material misstatement risks评估重大错报风险 5:o$]LkOWC
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 LXm5f;
27.a general knowledge of —— 初步了解―――的情况 X}/{90UD
28.a more knowledge of—— 进一步了解的情况 aNLkkkJg<;
29.the prior year‘s working papers 以前年度工作底稿 2KUm(B.I
30.minutes of meeting 会议纪要 TC=djC4$/
31.business risks 经营风险 .=nx5yz
32.appropriateness 适当性 SREe,
e\
33.accounting estimate 会计估计 D]s8w
34.management representations 管理层声明 %L\buwjy$
35.going concern assumption 持续经营假设 .[1"3!T
36.audit plan 审计计划 kYVn4Wq
37.significant audit areas 重点审计领域 9b/7~w.
38.error 错误 oBm^RHTZ
39.fraud舞弊 >Y h7By
40.modified or additional procedures 修改或追加审计程序 pnvHh0ck_
41.misappropriation of assets 侵占资产 F>0[v|LG
42.transactions without substance 虚假交易 *7ggw[~
43.unusual pressures 异常压力 Gg\805L@
44.the suspected noncompliance 涉嫌存在违法行为 .!kO
2/:6
45.materialiy 重要性 (L{Kg U&{$
46.exceed the materiality level 超过重要性水平 PyS~2)=B
47.approach the materiality level 接近重要性水平 q:y_#r"_y
48.an acceptably low level 可接受水平 lDQ'
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 [&Z3+/lR*
50.misstatements or omissions 错报或漏报 d=TZaVL$$
51.aggregate 总计 _ 2WG6y;
52.subsequent events 期后事项 P?y3YxS
53.adjust the financial statements 调整财务报表 4TBK:Vm5
54.perform additional audit procedures 实施追加的审计程序 ;}t
EU'&
55.audit risk 审计风险 T\G2B*fGd
56.detection risk 检查风险 p;GT[Ds^
57.inappropriate audit opinion 不适当的审计意见 }|k
_sx:
58.material misstatement 重大的错报 Vu%XoI)<KY
59.tolerable misstatement 可容忍错报 +EmT+$>J
60.the acceptable level of detection risk 可接受的检查风险 LxM.z1
61.assessed level of material misstatement risk 重大错报风险的评估水平 yN0!uzdW*
62.simall business 小规模企业 hU}!:6G%[P
63.accounting system 会计系统 wc3OOyP@0
64.test of control 控制测试 <O5r|
65.walk-through test 穿行测试 \8~P3M":c
66.communication 沟通 g=*`6@_=
67.flow chart 流程图 8fn7!
68.reperformance of internal control 重新执行 Y=%SK8]Q;
69.audit evidence 审计证据 D*>EWlZ
70.substantive procedures 实质性程序 cmzu
@zq
71.assertions 认定 N(%%bHi#V
72.esistence 存在 Y4\BHFq
73.occurrence 发生 DA/l`
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74.completeness 完整性 T,Bu5:@#
75.rights and obligations 权利和义务 ^l UV^%f
76.valuation and allocation 计价和分摊 WM
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77.cutoff 截止 0g-bApxz*&
78.accuracy 准确性 ,~R`@5+
79.classification 分类 1N`1~y
80.inspection 检查 C+*qU
81.supervision of counting 监盘 SNV[KdvP*
82.observation 观察 )YDuq(g&
83.confirmation 函证 dFd^@b
84.computation 计算 RGeM.
85.analytical procedures 分析程序 !n=?H1@
86.vouch 核对 4@K9%
87.trace 追查 LDj'L~H
88.audit sampling 审计抽样 +h64idM{U
89.error 误差 >q'xW=Y
j\
90.expected error 预期误差 YWV"I|Z
91.population 总体 SWAggW)
92.sampling risk 抽样风险 fZ9EE3
93.non- sampling risk 非抽样风险 z/JoUje
94.sampling unit 抽样单位 @}
nI$x.
95.statistical sampling 统计抽样 Ao
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96.tolerable error 可容忍误差 |Ef\B]Ns
97.the risk of under reliance 信赖不足风险 x>>#<hOz[
98.the risk of over reliance 信赖过度风险 "[PxLq5
99.the risk of incorrect rejection 误拒风险 hi{#HXa
100. the risk of incorrect acceptance 误受风险 F:PaVr3q
101.working trial balance 试算平衡表 A@8Ot-t:\2
102.index and cross-referencing 索引和交叉索引 c+6/@y
103.cash receipt 现金收入 X5@SLkJ-`
104.cash disbursement 现金支出 b8?qYm
105.bank statement 银行对账单 |H:Jw
xH
106.bank reconciliation 银行存款余额调节表 -_m>C2$6x
107.balance sheet date 资产负债表日
Wc}opp
108.net realizable value 可变现净值 thoAEG80
109.storeroom 仓库 z
7[TgL7
110.sale invoice 销售发票 E<[_L!2
111.price list 价目表 `1cGb *b/
112.positive confirmation request 积极式询证函 $Hx00
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113.negative confirmation request 消极式询证函 U~~Y'R\NU
114.purchase requisition 请购单 yIm@m[B;
115.receiving report 验收报告 xW$F
-
n
116.gross margin 毛利 9Tgl/}q)
117.manufacturing overhead 制造费用 p!+7F\
118.material requisition 领料单 6^W6As0
119.inventory-taking 存货盘点 C
m~h\+"
120.bond certificate 债券 ZS&n,<a5L}
121.stock certificate 股票 ND w+bR-
122.audit report 审计报告 16iy
miLz&
123.entity 被审计单位 @%4MFc0`!
124.addressee of the audit report 审计报告的收件人 f8ap+
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125.unqualified opinion 无保留意见 uCA!L)$
126.qualified opinion 保留意见 "
2>I?
127.disclaimer of opinion 无法表示意见 *WS
H-*0
128.adverse opinion 否定意见 p*11aaIbp~
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A (1)ABC 作业基础成本计算 8+m[ %5lu
A (2)absorbed overhead 已吸收制造费用 V#j|_N1hm
A (3)absorption costing 吸收成本计算 L{v^:
A (4)account 账户,报表 [C GFzxz$
A (5)accounting postulate 会计假设 ;z6Gk&?
A (6)accounting series release 会计公告文件 Wvhg:vup
A (7)accounting valuation 会计计价 b.qp&2 A
A (8)account sale 承销清单 -ff|Xxar{
A (9)accountability concept 经营责任概念 (nhv#&Fd+
A (10)accountancy 会计职业 y-UutI&
A (11)accountant 会计师 ~~U2Sr
A (12)accounting 会计 M7Pvc%\)
A (13)agency cost 代理成本 ; Nw.
A (14)accounting bases 会计基础 mhp&;
Q9
A (15)accounting manual 会计手册 OD,"8JF
A (16)accounting period 会计期间 3pxm0|
A (17)accounting policies 会计方针 M`W%nvEDE
A (18)accounting rate of return 会计报酬率 #z|\AmZ\
A (19)accounting reference date 会计参照日 5lp
L$
A (20)accounting reference period 会计参照期间 e=11EmN9
A (21)accrual concept 应计概念 /Q7cQ2[EU
A (22)accrual expenses 应计费用 ^y.e
Fz
A (23)acid test ration 速动比率(酸性测试比率) btq`[gAF\
A (24)acquisition 购置 )P6n,\
A (25)acquisition accounting 收购会计 _Qy3A T~
A (26)activity based accounting 作业基础成本计算 @w1@|"6vF
A (27)adjusting events 调整事项 SZOcFmC?
A (28)administrative expenses 行政管理费 V\u
d4
A (29)advice note 发货通知
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V?CM(1C
A (30)amortization 摊销 KRS_6G],{
A (31)analytical review 分析性检查 >U~B"'!xV
A (32)annual equivalent cost 年度等量成本法 #A8d@]Ps
A (33)annual report and accounts 年度报告和报表 ^!]Hm&.a
A (34)appraisal cost 检验成本 [OI&_WIw
A (35)appropriation account 盈余分配账户 :Zy7h7P,lT
A (36)articles of association 公司章程细则 `aFy2x`3
A (37)assets 资产 Luxo,Ve
A (38)assets cover 资产保障 9N9dQ}[:g
A (39)asset value per share 每股资产价值 \NYtxGV[Z
A (40)associated company 联营公司 SnK j:|bV
A (41)attainable standard 可达标准 x4SI TY
-.A8kJ
A (42)attributable profit 可归属利润 =*q|568
A (43)audit 审计 ;H#'9p ,2
A (44)audit report 审计报告 1'5I]D
ec
A (45)auditing standards 审计准则 {}?;|&_
A (46)authorized share capital 额定股本 o0- 7# 2
A (47)available hours 可用小时 \Vis
A (48)avoidable costs 可避免成本 {;(X#vK}9
B (49)back-to-back loan 易币贷款 tuA,t
B (50)backflush accounting 倒退成本计算 0dKI+zgr
B (51)bad debts 坏帐 ({3hX"C@Q
B (52)bad debts ratio 坏帐比率 !GkwbHr+p
B (53)bank charges 银行手续费 RUTlwTdv
B (54)bank overdraft 银行透支 r`]&{0}23
B (55)bank reconciliation 银行存款调节表 <BIj
a
B (56)bank statement 银行对账单 $or?7 w>
B (57)bankruptcy 破产 fH.:#O:
B (58)basis of apportionment 分摊基础 C24[brf
B (59)batch 批量 Cc:4n1|]>
B (60)batch costing 分批成本计算 ;!4Bw"Gg
B (61)beta factor B(市场)风险因素 $|v_ pjUu]
B (62)bill 账单 R9SJ;TsE
B (63)bill of exchange 汇票 ,jWMJ0X/N=
B (64)bill of landing 提单 T ,,
Ao36
B (65)bill of materials 用料预计单 Wxl^f?I`:
B (66)bill payable 应付票据 DXlP(={*
B (67)bill receivable 应收票据 Q)\7(n
B (68)bin card 存货记录卡 yD
iL
B (69)bonus 红利 Wjt1NfS&
B (70)book-keeping 薄记 T>(nc" (
B (71)Boston classification 波士顿分类 xq:.|{HUk
B (72)breakeven chart 保本图 DpIv <m]
B (73)breakeven point 保本点 _8C0z=hz
B (74)breaking-down time 复位时间 N> RabD
B (75)budget 预算 `fEB,0j^
B (76)budget center 预算中心 \oF79
B (77)budget cost allowance 预算成本折让 @;}bBHQz{p
B (78)budget manual 预算手册 :+ef|,:`/
B (79)budget period 预算期间 03*` T
B (80)budgetary control 预算控制 hR3lo;'
B (81)budgeted capacity 预算生产能力 3 $;6pY
B (82)burden 制造费用 @sly-2{e1
B (83)business center 经营中心 -|
mWi
B (84)business entity 营业个体 H{'<v|I
B (85)business unit 经营单位 R}F0_.
B (86)buy-out management 管理性购买产权 r]eeKV,{p
B (87)by-product 副产品 -ea>}S
C (88)called-up share capital 催缴股本 ko2Kz
k
C (89)capacity 生产能力 _Zya GDv
C (90)capacity ratios 生产能力比率 EWPP&(u3
C (91)capital 资本 JicAz1P1W
C (92)capital assets pricing model资本资产计价模式 :mLcb.E
C (93)capital commitment 承诺资本 b:.aZ7+4
C (94)capital employed 已运用的资本 A87JPX#R?
C (95)capital expenditure 资本支出 n(.y_NEgV!
C (96)capital expenditureauthorization 资本支出核准 f3e#.jan
C (97)capital expenditure control 资本支出控制 $: "r$7
C (98)capital expenditure proposal资本支出申请 U'S}7gya
C (99)capital funding planning 资本基金筹集计划 W O W4c&
C (100)capital gain 资本收益 H8~<;6W
C (101)capital investment appraisal资本投资评估 OaU-4
~n;
C (102)capital maintenance 资本保全 Z~{0XG\Y
C (103)capital resource planning 资本资源计划 ZSq7>}
C (104)capital surplus 资本盈余 [-!
C (105)capital turnover 资本周转率 x[7jm"Pz
C (106)card 记录卡 <}-[9fW
C (107)cash 现金 T^u ][I3*
C (108)cash account 现金账户 -x2/y:q `
C (109)cash book 现金账薄 g\&[;v
i
C (110)cash cow 金牛产品 N2uxiXpQZ=
C (111)cash flow 现金流量 N+x0"~T}I
C (112)cash discounted 现金贴现 trmCIk&Fkj
C (113)cash flow budget 现金流量预算 )n
1b
C (114)cash flow statement 现金流量表 3o%,8l,
C (115)cash ledger 现金分类账 <`*}$Zh
C (116)cash limit 现金限额 `HvU_ja;
C (117)CCA 现时成本会计 2bxkZS]
C (118)center 中心 `;b@a<Wl
C (119)changeover time 变更时间 Y3r m')c
C (120)chartered entity 特许经济个体 f7 V3 6Q8
C (121)cheque 支票 \]}|m<R
C (122)cheque register 支票登记薄 -}0S%|#m
C (123)coin analysis 零钱分类 R*IO%9O
C (124)classification 分类 ^RytBwzKM
C (125)clock card 工时卡 Z`nHpmNM
C (126)code 代码 R%o:'
-~
C (127)commitment accounting 承诺确认会计 ^Bn)a"Gd
C (128)common cost 共同成本
x/Se
/C
C (129)company limited byguarantee 有限担保责任公司 #+HLb
C (130)company limited shares 股份有限公司 x
RYL{+
C (131)competitive position 竞争能力状况 4k_&Q?1
C (132)concept 概念 sfi.zuG
C (133)conglomerate 跨行业企业 I&
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C (134)consistency concept 一致性概念 aYr?J
Ol
C (135)consolidated accounts 合并报表 3}=r.\]U
C (136)consolidation accounting 合并会计 q%TWtQS
C (137)consortium 财团 &=H{ 36i@
C (138)contingency plan 应急计划 q}>1Rr|U`
C (139)contingent liabilities 或有负债 lxy_O0n
C (140)continuous operation 连续生产 F<q'ivj:w
C (141)contra 抵消 TjxZ-qw<
C (142)contract cost 合同成本 GVk&n"9kp
C (143)contract costing 合同成本计算 24PE
t%2
C (144)contribution 贡献毛益 3TqC.S5+
C (145)contribution centre 贡献中心 Mg;%];2Nt
C (146)contribution chart 贡献图 ;LE4U OK
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 T:q_1W?h]
C (148)contribution to salesration 贡献毛益对销售比率 [2#5;')
C (149)control 控制 !
!Z#'Wq
C (150)control account 控制帐户 l
T~RH0L
C (151)control limits 控制限度 Kk1 591
'
C (152)controllability concept 可控制概念 l
P& 7U
C (153)controllable cost 可控制成本 ,/AwR?m
C (154)conversion cost 加工成本 $&/JY
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 R>SS\YC'X
C (156)corporate appraisal 公司评估 \Zz"%i
C (157)corporate planning 公司计划 CY#|VE M
C (158)corporate social reporting 公司社会报告 bVmHUcR0
C (159)corporation 股份公司 "a))TV%N
C (160)cost 成本 cHOtMPyQ
C (161)cost account 成本帐户 h\\fb[``
C (162)cost accounting 成本会计 yQE|FbiA
C (163)cost accounting manual 成本手册 j78WPG
C (164)cost accounts calendar 成本报表的日历时间 hc
OT+L>
C (165)cost adjustment 成本调整 &
<6E*qM
C (166)cost allocation 成本分配 2^w3xL"
C (167)cost apportionment 成本分摊 b"n8~Vd
C (168)cost attribution 成本归属 r_nB-\
C (169)cost audit 成本审计 YXI_ '
C (170)cost behaviour 成本性态 .zQ:u{FT
C (171)cost benefit analysis 成本效益分析 IvGQ7
VLr
C (172)cost center 成本中心 wBZ=IMDu\
C (173)cost driver 成本动因