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注会《审计》英语常用词汇 *[Ld\lRj
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1.audit 审计 s
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2.attestation 鉴证 Im;8Abf
3.credibility 可信赖程度 %rpJZ
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4.audit of financial statements 财务报表审计 fX,L;Se"
5.agreed-upon procedures 执行商定程序 @_tQ:
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6.high levels of assurance 高水平保证 bqwQi>^Cw
7.compilation 编制 E\V-<]o
8.reliability 可靠性 W|K"0ab
9.relevance 相关性 8]6u]3q#
10.professional skepticism 职业谨慎 ESk<*-
11.objectivity 客观性 4~Ptn / g
12. professional competence 专业胜任能力 <MhjvHg
13.Senior/CPA-in-charge 项目经理 JJHr<|K
14.audit engagement letter 业务约定书 x&6SjlDb$K
15.recurring audit 连续审计 VZ?"yUZ Id
16.the client 委托人 H+:SL $+<o
17.change CPA 更换注册会计师 ({#9gTP2b
18.the existing CPA 现任注册会计师 6N}>@Y5
19.the successor CPA 后任注册会计师 ~+1t3M e
20.the preceding CPA前任注册会计师 oT7=
21.issue the audit report 出具审计报告 H[ 6L!
22.expert 专家 4J=6A4O5Z
23.the board of directors 董事会 T~%}(0=m
24.knowledge of the entity‘ s business 了解被审计单位情况 M{U {iS
25.assess material misstatement risks评估重大错报风险 L lmdydC%
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 sh []OSM
27.a general knowledge of —— 初步了解―――的情况 >E;-asD
28.a more knowledge of—— 进一步了解的情况 lW^bn(_gQ
29.the prior year‘s working papers 以前年度工作底稿 KdT1
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30.minutes of meeting 会议纪要 SF.4["$
31.business risks 经营风险 &Q>)3] |p
32.appropriateness 适当性 X<\y%2B|l
33.accounting estimate 会计估计 B+G,v:)R6z
34.management representations 管理层声明 \{F{yq(
35.going concern assumption 持续经营假设 *u$MqN
36.audit plan 审计计划 fk%yi[
37.significant audit areas 重点审计领域 j9zK=eG
38.error 错误 9Foo8e
39.fraud舞弊 |1GR:b24
40.modified or additional procedures 修改或追加审计程序 5!2^|y4r
41.misappropriation of assets 侵占资产 Mp=2}d%P
42.transactions without substance 虚假交易 jseyT#2
43.unusual pressures 异常压力 f\sxx!kt
44.the suspected noncompliance 涉嫌存在违法行为 h_K(8{1
45.materialiy 重要性 t:tT Zh
46.exceed the materiality level 超过重要性水平 Nf0'>`/
47.approach the materiality level 接近重要性水平 ~]HeoQK
48.an acceptably low level 可接受水平 zGrUl|j
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 G1 ?."
50.misstatements or omissions 错报或漏报 Hl"qLrb4
51.aggregate 总计 (fmcWHs
52.subsequent events 期后事项 ]C|Zs=5
53.adjust the financial statements 调整财务报表 T+z]ztO
54.perform additional audit procedures 实施追加的审计程序 ^dB~#
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55.audit risk 审计风险 I^iJ^Z]vx
56.detection risk 检查风险 {C>.fg%t
57.inappropriate audit opinion 不适当的审计意见 VUXG%511T
58.material misstatement 重大的错报 c@RMy$RTF
59.tolerable misstatement 可容忍错报 x{Y}1+Y4
60.the acceptable level of detection risk 可接受的检查风险 *')g}2iB
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 oQgd]|v
63.accounting system 会计系统 IwC4fcZX6
64.test of control 控制测试 Txkmt$h
65.walk-through test 穿行测试 ~~[Sz#(
66.communication 沟通 l[=7<F
67.flow chart 流程图 z=TaB^-)
68.reperformance of internal control 重新执行 *vn^
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69.audit evidence 审计证据
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70.substantive procedures 实质性程序 +Hz});ix<
71.assertions 认定 Pl_4;q!$
72.esistence 存在 Qq;` 9-&j
73.occurrence 发生 B .p&,K
74.completeness 完整性 BIf E+L(
75.rights and obligations 权利和义务 9-;ujl?{
76.valuation and allocation 计价和分摊 jU2Dpxkt
77.cutoff 截止 yjZ]_.
78.accuracy 准确性 Jx;"@
79.classification 分类 )X{ x\
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80.inspection 检查 Qmxe*@{`
81.supervision of counting 监盘
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82.observation 观察 5mB%Xh;bg
83.confirmation 函证 D>9~JHB
84.computation 计算 6AeX$>k+
85.analytical procedures 分析程序 h^klP: Q
86.vouch 核对 NvH9?Ek"
87.trace 追查 ]]lgCac_U9
88.audit sampling 审计抽样 fMe "r*SU
89.error 误差 {@Y|"qIN
90.expected error 预期误差 >r%L=22+
91.population 总体 &V7@ TZ
92.sampling risk 抽样风险 D"o}X TH
93.non- sampling risk 非抽样风险 fUQuEh5_
94.sampling unit 抽样单位 %M{qr!?uj
95.statistical sampling 统计抽样 =[%ge{ ,t
96.tolerable error 可容忍误差 ":E^&yQ
97.the risk of under reliance 信赖不足风险 OE87&Cl"{t
98.the risk of over reliance 信赖过度风险 su]CaHU
99.the risk of incorrect rejection 误拒风险 j.Ro(0%
100. the risk of incorrect acceptance 误受风险 OjxaA[$
101.working trial balance 试算平衡表 /(C?3}}L
102.index and cross-referencing 索引和交叉索引 ,4oYKJ$+h
103.cash receipt 现金收入 Az4+([
104.cash disbursement 现金支出 J2cqnwUV
105.bank statement 银行对账单 Xd%c00"U
106.bank reconciliation 银行存款余额调节表 :.kc1_veYS
107.balance sheet date 资产负债表日 ;AV[bjRE\
108.net realizable value 可变现净值 n>]`8+a~%X
109.storeroom 仓库 68ce+|
110.sale invoice 销售发票 vK2sj1Hzr
111.price list 价目表 (.Hiee43
112.positive confirmation request 积极式询证函 R;,&s!\<
113.negative confirmation request 消极式询证函 K_/8MLJQ
114.purchase requisition 请购单 IC&x
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115.receiving report 验收报告 P3|_RHIb
116.gross margin 毛利 "?Dov/+Q.
117.manufacturing overhead 制造费用 PI{;3X}9$,
118.material requisition 领料单 6<sd6SM
119.inventory-taking 存货盘点 utIR\e#:B
120.bond certificate 债券 ConXP\M-
121.stock certificate 股票 f49pIcAq
122.audit report 审计报告 Jy&O4g/'5
123.entity 被审计单位 uq<kT [
124.addressee of the audit report 审计报告的收件人 f,:SI&c\
125.unqualified opinion 无保留意见 i0`<`qSQh
126.qualified opinion 保留意见 oBZ\mk L
127.disclaimer of opinion 无法表示意见 :;[pl|}tM
128.adverse opinion 否定意见 Ay7I_"%
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A (1)ABC 作业基础成本计算 ~
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A (2)absorbed overhead 已吸收制造费用 _'9("m V
A (3)absorption costing 吸收成本计算 )eFXjnHN
A (4)account 账户,报表 4]L5%=atn
A (5)accounting postulate 会计假设 u6o:~=WwM
A (6)accounting series release 会计公告文件 \lj.vzD-A
A (7)accounting valuation 会计计价 DG&
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A (8)account sale 承销清单 R=uzm=&nR
A (9)accountability concept 经营责任概念 P:GAJ->;]>
A (10)accountancy 会计职业
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A (11)accountant 会计师 e~#;ux
A (12)accounting 会计 \)Sa!XLfT
A (13)agency cost 代理成本 "YU<CO;4VV
A (14)accounting bases 会计基础 yWI30hW
A (15)accounting manual 会计手册 i}cqV
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A (16)accounting period 会计期间 D$C
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A (17)accounting policies 会计方针 H;('h#=cD
A (18)accounting rate of return 会计报酬率 *1FDK{
A (19)accounting reference date 会计参照日 zTtn`j$
A (20)accounting reference period 会计参照期间 u{#}Lo>B #
A (21)accrual concept 应计概念 0V*B3V<
A (22)accrual expenses 应计费用 2'O2n]{
A (23)acid test ration 速动比率(酸性测试比率) 3m
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A (24)acquisition 购置 *|)a@VL
A (25)acquisition accounting 收购会计 bf1Tky=/
A (26)activity based accounting 作业基础成本计算 CPJ8G}4
A (27)adjusting events 调整事项 p
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A (28)administrative expenses 行政管理费 Ir%L%MuR]
A (29)advice note 发货通知 "Zk# bQ2j
A (30)amortization 摊销 -Jqm0)2
A (31)analytical review 分析性检查 c6v@6jzx0Y
A (32)annual equivalent cost 年度等量成本法 X`/3X}<$7
A (33)annual report and accounts 年度报告和报表 yV{&x
A (34)appraisal cost 检验成本 [k1N-';;;
A (35)appropriation account 盈余分配账户 #cHH<09rl
A (36)articles of association 公司章程细则 CC{*'p6
A (37)assets 资产 N=Q<mj;,
A (38)assets cover 资产保障 Fjnp0:p9X
A (39)asset value per share 每股资产价值 MNC=r?
A (40)associated company 联营公司
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A (41)attainable standard 可达标准 Jo%`N#jG
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A (42)attributable profit 可归属利润 6I)[6R
A (43)audit 审计 --S1p0
A (44)audit report 审计报告 X#;n Gq)5
A (45)auditing standards 审计准则 36]pE<
A (46)authorized share capital 额定股本 !VLk|6mn
A (47)available hours 可用小时 F4M )x`
A (48)avoidable costs 可避免成本 O|Sbe%[*wW
B (49)back-to-back loan 易币贷款 !H)$_d \uj
B (50)backflush accounting 倒退成本计算 |3LD"!
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B (51)bad debts 坏帐 @;\2 PD
B (52)bad debts ratio 坏帐比率 E6 g]EE
B (53)bank charges 银行手续费 { XI 0KiE
B (54)bank overdraft 银行透支 X`/GiYTu
B (55)bank reconciliation 银行存款调节表
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B (56)bank statement 银行对账单 %@L[=\
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B (57)bankruptcy 破产 'SW%EVB
B (58)basis of apportionment 分摊基础 W4OL{p-\/
B (59)batch 批量 T]er_n
B (60)batch costing 分批成本计算 _
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B (61)beta factor B(市场)风险因素 Dx)>`yJk$;
B (62)bill 账单 7pllzy
B (63)bill of exchange 汇票 |Do+=Gr$t@
B (64)bill of landing 提单 3!l+)g
B (65)bill of materials 用料预计单 \eF_Xk[
B (66)bill payable 应付票据 $ol]G`+
B (67)bill receivable 应收票据 K20,aWBq;3
B (68)bin card 存货记录卡 Sb4^*
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B (69)bonus 红利 MZ2/ks
B (70)book-keeping 薄记
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B (71)Boston classification 波士顿分类 ZZs@P#]
B (72)breakeven chart 保本图
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B (73)breakeven point 保本点 ^cUmLzM
B (74)breaking-down time 复位时间 bUzo> fm_
B (75)budget 预算 @:dn\{Zsea
B (76)budget center 预算中心 FmtgH1u:=
B (77)budget cost allowance 预算成本折让 8AjQPDn+
B (78)budget manual 预算手册 c>|1%
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B (79)budget period 预算期间 qix$ }(P
B (80)budgetary control 预算控制 VGYx(
B (81)budgeted capacity 预算生产能力 %K`th&331
B (82)burden 制造费用 }s7@0#j@a
B (83)business center 经营中心 XnwVK
B (84)business entity 营业个体 7"_m?c8
B (85)business unit 经营单位 x/pX?k
B (86)buy-out management 管理性购买产权 *M? [Gro/
B (87)by-product 副产品 uGmv`R_
C (88)called-up share capital 催缴股本 q"48U.}T
C (89)capacity 生产能力 A=Y A #0
C (90)capacity ratios 生产能力比率 |Q(3rcOrV"
C (91)capital 资本 uIy$|N
C (92)capital assets pricing model资本资产计价模式 I[6ft_*
C (93)capital commitment 承诺资本 A'tv[Td8,
C (94)capital employed 已运用的资本 } =p e;l
C (95)capital expenditure 资本支出 tP:ER
C (96)capital expenditureauthorization 资本支出核准 rNK<p3=7)
C (97)capital expenditure control 资本支出控制 \N%L-%^
C (98)capital expenditure proposal资本支出申请 [59g] ')
C (99)capital funding planning 资本基金筹集计划 a'%eyN
C (100)capital gain 资本收益 @tX8M[.eA
C (101)capital investment appraisal资本投资评估
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C (102)capital maintenance 资本保全 R?3N><oh*
C (103)capital resource planning 资本资源计划 <Fi*wV
C (104)capital surplus 资本盈余 w
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C (105)capital turnover 资本周转率 zH13~\
C (106)card 记录卡 A-e
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C (107)cash 现金 ~} 02q5H
C (108)cash account 现金账户 ~eZ]LW])
C (109)cash book 现金账薄 ,bxGd!&{Q
C (110)cash cow 金牛产品 j0b>n#e7
C (111)cash flow 现金流量 8DuD1hZq
C (112)cash discounted 现金贴现 hcqg94R#_
C (113)cash flow budget 现金流量预算 {UFs1
C (114)cash flow statement 现金流量表 hz+O.k],?
C (115)cash ledger 现金分类账 vn+~P9SHQ
C (116)cash limit 现金限额 TFNB%|
C (117)CCA 现时成本会计 G@3Jw[t
C (118)center 中心 =E$B0^_2RC
C (119)changeover time 变更时间
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C (120)chartered entity 特许经济个体 *=}\cw\A
C (121)cheque 支票 ei82pLM
z
C (122)cheque register 支票登记薄 ^H!45ph?Jc
C (123)coin analysis 零钱分类 9'=ZxV
C (124)classification 分类 gF2,Jm@"6
C (125)clock card 工时卡 nh]HEG0CZJ
C (126)code 代码 vd[?73:C
C (127)commitment accounting 承诺确认会计 )zydD=,bu
C (128)common cost 共同成本 #Y0ru9
C (129)company limited byguarantee 有限担保责任公司 Gn %"
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C (130)company limited shares 股份有限公司 O9*l6^Scw
C (131)competitive position 竞争能力状况 #=T^XHjQ
C (132)concept 概念 P9o=G=i
C (133)conglomerate 跨行业企业 (@Kc(>(: Y
C (134)consistency concept 一致性概念 yf2P6b\
C (135)consolidated accounts 合并报表 e
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C (136)consolidation accounting 合并会计 489xoP
C (137)consortium 财团 goOw.~dZ'
C (138)contingency plan 应急计划 hvc3n>
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C (139)contingent liabilities 或有负债 Nwg?(h#
C (140)continuous operation 连续生产 F@b=S0}K
C (141)contra 抵消 0}"'A[xE
C (142)contract cost 合同成本 :rU,7`sE/
C (143)contract costing 合同成本计算 L%<DLe^P`l
C (144)contribution 贡献毛益 t2,?+ q$x
C (145)contribution centre 贡献中心 ;YZ'd"0v
C (146)contribution chart 贡献图 v"l8[::
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 XE8%t=V!c$
C (148)contribution to salesration 贡献毛益对销售比率 FY)US>
C (149)control 控制 N<O<wtXIj
C (150)control account 控制帐户 *LEI@
C (151)control limits 控制限度 C;%1XFzM
C (152)controllability concept 可控制概念 7$v_#ZE.H
C (153)controllable cost 可控制成本 Cw l:
C (154)conversion cost 加工成本 9/=+2SZ
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 WIN3*z7oW
C (156)corporate appraisal 公司评估 0$_WIk
C (157)corporate planning 公司计划 -6xh
C (158)corporate social reporting 公司社会报告 c=D~hz N
C (159)corporation 股份公司 IN,=v+A
C (160)cost 成本 r&_e3#]*
C (161)cost account 成本帐户 s`|KT&r
C (162)cost accounting 成本会计 q<K/q"0-l
C (163)cost accounting manual 成本手册 =z4J[8bb
C (164)cost accounts calendar 成本报表的日历时间 Mzw:c#
C (165)cost adjustment 成本调整 {mB!mbr
C (166)cost allocation 成本分配 p/HGI)'
C (167)cost apportionment 成本分摊 !8Y A1 o
C (168)cost attribution 成本归属 >IipWTVo<
C (169)cost audit 成本审计 tF6-@T\6
C (170)cost behaviour 成本性态 <b?$-Rx
C (171)cost benefit analysis 成本效益分析 buDz]ec
b
C (172)cost center 成本中心 }nptmc
C (173)cost driver 成本动因