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注会《审计》英语常用词汇 %NL
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1.audit 审计 [(1c<b2
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2.attestation 鉴证 0cK{
3.credibility 可信赖程度 M9zfT!-
4.audit of financial statements 财务报表审计 #Zrlp.M4
5.agreed-upon procedures 执行商定程序 EdZ\1'&/9
6.high levels of assurance 高水平保证 L_=3<nE
7.compilation 编制 OO[F E3F
8.reliability 可靠性 Y%`xDI
9.relevance 相关性 \]$IDt(s
10.professional skepticism 职业谨慎 K2%w0ohC
11.objectivity 客观性 g1t0l%_7^
12. professional competence 专业胜任能力 Reatdh
13.Senior/CPA-in-charge 项目经理 5j~$Mj`
14.audit engagement letter 业务约定书 3Zi@A4Wu
15.recurring audit 连续审计 23~Sjr
16.the client 委托人 C z\Pp q
17.change CPA 更换注册会计师 UTXSeNP
18.the existing CPA 现任注册会计师 vWGwVH/K
19.the successor CPA 后任注册会计师 Y>'|oygHA
20.the preceding CPA前任注册会计师 J9~g|5
21.issue the audit report 出具审计报告 y!!2WHvE
22.expert 专家 {nLjY|*
23.the board of directors 董事会 $56,$K`H
24.knowledge of the entity‘ s business 了解被审计单位情况 \7CGUB>L
25.assess material misstatement risks评估重大错报风险 K tNY_&xd
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 O)vp~@|
27.a general knowledge of —— 初步了解―――的情况 9K1oZ?)_z
28.a more knowledge of—— 进一步了解的情况 zc[S
i bT
29.the prior year‘s working papers 以前年度工作底稿 )"pF R4
30.minutes of meeting 会议纪要 0jEL<TgC
31.business risks 经营风险 )ZN|
t?|
32.appropriateness 适当性 `r?7oxN
33.accounting estimate 会计估计 iX)%Q
34.management representations 管理层声明 jy'13G/b\
35.going concern assumption 持续经营假设 G37U6PuZi
36.audit plan 审计计划 YpqrZWvh
37.significant audit areas 重点审计领域 AM!G1^c
38.error 错误 T?X_c"{8M
39.fraud舞弊 Dc
,I7F|%
40.modified or additional procedures 修改或追加审计程序 AvW:<}a,
41.misappropriation of assets 侵占资产 I'LnI*
42.transactions without substance 虚假交易 X7rMeu
43.unusual pressures 异常压力 w!D|]L
oE
44.the suspected noncompliance 涉嫌存在违法行为 <_7*67{
45.materialiy 重要性 )rC6*eR
46.exceed the materiality level 超过重要性水平 F]<Xv"
47.approach the materiality level 接近重要性水平 [sW3l:^
48.an acceptably low level 可接受水平 +llR204
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 #"B\UN
50.misstatements or omissions 错报或漏报 =uS9JU^E
51.aggregate 总计 jbAx;Xt'=M
52.subsequent events 期后事项 x@[rms
53.adjust the financial statements 调整财务报表 ')$+G152
54.perform additional audit procedures 实施追加的审计程序 ,k;^G><
=
55.audit risk 审计风险 *6>.!&
56.detection risk 检查风险 mGK|ihYu
57.inappropriate audit opinion 不适当的审计意见 sfNE68I2
58.material misstatement 重大的错报 qw^uPs7Uw
59.tolerable misstatement 可容忍错报 BBev<
60.the acceptable level of detection risk 可接受的检查风险 maN
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61.assessed level of material misstatement risk 重大错报风险的评估水平 Hg=";,J
62.simall business 小规模企业 OOo3G~2r
63.accounting system 会计系统 #~
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64.test of control 控制测试 Rd#WMo2Xd
65.walk-through test 穿行测试 xsD($_
66.communication 沟通 jWrj?DV,2N
67.flow chart 流程图 WHj'dodS
68.reperformance of internal control 重新执行 ~GZY 5HF
69.audit evidence 审计证据 C)`Fv=]R
70.substantive procedures 实质性程序 >7QvK3S4%
71.assertions 认定 !*7 vFl
72.esistence 存在 y#3j`. $3p
73.occurrence 发生 fR(d
74.completeness 完整性 6V7B;tB
75.rights and obligations 权利和义务 q-}Fvel u
76.valuation and allocation 计价和分摊 qm"
rY\:
77.cutoff 截止 >LOjV0K/
78.accuracy 准确性 zdYy^8V|z
79.classification 分类 vzim<;i
80.inspection 检查 e?8
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81.supervision of counting 监盘 t%E!o0+8Z
82.observation 观察 -;^j:L{
83.confirmation 函证 Z$/xy"
84.computation 计算 ,F,X
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85.analytical procedures 分析程序 +%ee8|\
86.vouch 核对 \1^^\G>H5
87.trace 追查 I|^;B8[
88.audit sampling 审计抽样 Z{]0jhUyNh
89.error 误差 3h$6t7=C
90.expected error 预期误差 v>Q#B
91.population 总体 W04@!_) <
92.sampling risk 抽样风险 6WXRP;!Q
93.non- sampling risk 非抽样风险 6ZP(E^.
94.sampling unit 抽样单位 {xXsBh
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95.statistical sampling 统计抽样 Vex{.Vh,"
96.tolerable error 可容忍误差 D
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97.the risk of under reliance 信赖不足风险 J IUx
98.the risk of over reliance 信赖过度风险 pKpUXfQu
99.the risk of incorrect rejection 误拒风险 1_PoqD!q
100. the risk of incorrect acceptance 误受风险 DtXrWS/
101.working trial balance 试算平衡表 |)(VsVG&
102.index and cross-referencing 索引和交叉索引 _Xk.p_uh
103.cash receipt 现金收入 1Q<^8N)pf
104.cash disbursement 现金支出 nn@-W]
105.bank statement 银行对账单 =8AO:
106.bank reconciliation 银行存款余额调节表 I|gB@|_~
107.balance sheet date 资产负债表日 p@xf^[50k
108.net realizable value 可变现净值 \LR~r%(rM
109.storeroom 仓库 |$8~?7Jv
110.sale invoice 销售发票 gG<~-8uQ
111.price list 价目表 Z
X9T YN
112.positive confirmation request 积极式询证函 VVac:
113.negative confirmation request 消极式询证函 2^h27A
114.purchase requisition 请购单 ON=@O
115.receiving report 验收报告 "{@A5A
116.gross margin 毛利 zzTfYf)
117.manufacturing overhead 制造费用 tn(JC%?^
118.material requisition 领料单 o<BOYrS
119.inventory-taking 存货盘点 .HS"}A T
120.bond certificate 债券 a{^m-fSaR"
121.stock certificate 股票 f$e[u
Er
122.audit report 审计报告 6#7Lm) g8
123.entity 被审计单位 $rv8K j+
124.addressee of the audit report 审计报告的收件人
P5a4ze
125.unqualified opinion 无保留意见 Ql/cN%^j$
126.qualified opinion 保留意见 sFT.Oxg<
127.disclaimer of opinion 无法表示意见 RYQ<Zr$!
128.adverse opinion 否定意见 Dz>^IMsY
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A (1)ABC 作业基础成本计算 v1o#1;
A (2)absorbed overhead 已吸收制造费用 +ga k#M"n\
A (3)absorption costing 吸收成本计算 ~zCEpU|@N
A (4)account 账户,报表 %7zuQ \w
A (5)accounting postulate 会计假设 DS+}UO
A (6)accounting series release 会计公告文件 Uc7mOa}4
A (7)accounting valuation 会计计价 C'\-
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A (8)account sale 承销清单 *scVJ
A (9)accountability concept 经营责任概念 ~$Tkn_w#
A (10)accountancy 会计职业 *X'Y$x>f
A (11)accountant 会计师 F
U_jGwD
A (12)accounting 会计 0b+Wc43}K
A (13)agency cost 代理成本 dgR
g>)V
A (14)accounting bases 会计基础 "-e
\p lKj
A (15)accounting manual 会计手册 [ey:e6,T9
A (16)accounting period 会计期间 1"zDin!A
A (17)accounting policies 会计方针 ciBP7>'::
A (18)accounting rate of return 会计报酬率 [~-9i&Z
A (19)accounting reference date 会计参照日 @mOH"acGn?
A (20)accounting reference period 会计参照期间 ~ELNyI11
A (21)accrual concept 应计概念 _ky,;9G]
A (22)accrual expenses 应计费用 6t>.[Y"v
A (23)acid test ration 速动比率(酸性测试比率) ii[F]sR\
A (24)acquisition 购置 7!@-*/|!S9
A (25)acquisition accounting 收购会计 d4u})
A (26)activity based accounting 作业基础成本计算 wQqb`l7+
A (27)adjusting events 调整事项 Yw4n-0g
A (28)administrative expenses 行政管理费 aoMqSwF=
A (29)advice note 发货通知 UtPLI al
A (30)amortization 摊销 \Jx04[=
A (31)analytical review 分析性检查 aC$B2
A (32)annual equivalent cost 年度等量成本法 \|H!~) h$1
A (33)annual report and accounts 年度报告和报表 f,h J~
A (34)appraisal cost 检验成本 x'+T/zw
A (35)appropriation account 盈余分配账户 ]
$ L|
A (36)articles of association 公司章程细则 f!\lg
A (37)assets 资产 }YB*]<]
A (38)assets cover 资产保障 {@eJtF+2
A (39)asset value per share 每股资产价值 vI:;A/&
A (40)associated company 联营公司 _,p/l&<
A (41)attainable standard 可达标准 ^V ?<K.F
F~T]u2qt
A (42)attributable profit 可归属利润 pXrFljoYl[
A (43)audit 审计 )2Wi`ZT
A (44)audit report 审计报告 3,p]/Z_
A (45)auditing standards 审计准则 61SlVec*o8
A (46)authorized share capital 额定股本 Z>QF#."m
A (47)available hours 可用小时 hBS.a6u1'd
A (48)avoidable costs 可避免成本 zz+$=(T:M
B (49)back-to-back loan 易币贷款 PPb7%2r
B (50)backflush accounting 倒退成本计算 RHmgD;7`
B (51)bad debts 坏帐 sPr~=,F
B (52)bad debts ratio 坏帐比率 GR&z,
B (53)bank charges 银行手续费 *!q1Kr6r
B (54)bank overdraft 银行透支 n"c)m%yZ
B (55)bank reconciliation 银行存款调节表 4]yOF_8h
B (56)bank statement 银行对账单 1;C+$
B (57)bankruptcy 破产 G/b^|;41
B (58)basis of apportionment 分摊基础 lpQSup
B (59)batch 批量
i*|\KM?P
B (60)batch costing 分批成本计算 ti5mIW\
B (61)beta factor B(市场)风险因素 M$y+q
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B (62)bill 账单 Kf>A\l^X7
B (63)bill of exchange 汇票 g
l^<Q
B (64)bill of landing 提单 k`So -e-
B (65)bill of materials 用料预计单 R9'b-5q
B (66)bill payable 应付票据 a6D &/8
B (67)bill receivable 应收票据 xDG2ws=@D
B (68)bin card 存货记录卡 ".W8)
B (69)bonus 红利 q)Lu_6 mg
B (70)book-keeping 薄记 wfNk=)^
$
B (71)Boston classification 波士顿分类 U7K,AflK?M
B (72)breakeven chart 保本图 iI\oz&!v
H
B (73)breakeven point 保本点 /JFUU[W
B (74)breaking-down time 复位时间 qAAX;N
B (75)budget 预算 Q9~*<I> h;
B (76)budget center 预算中心 I%r{]-Obr-
B (77)budget cost allowance 预算成本折让 lt
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B (78)budget manual 预算手册 4.Q} 1%ZN
B (79)budget period 预算期间 6N",-c
B (80)budgetary control 预算控制 8VeQ-#7M/
B (81)budgeted capacity 预算生产能力 &:/h
righH
B (82)burden 制造费用 SO IHePmwK
B (83)business center 经营中心 TOkp%@9
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B (84)business entity 营业个体 5k`l$mW{
B (85)business unit 经营单位
{{B%f.
B (86)buy-out management 管理性购买产权 !
='rc-E
B (87)by-product 副产品 }RzWJ@QD<
C (88)called-up share capital 催缴股本 eIz<)-7:
C (89)capacity 生产能力 H| 8Qp*
C (90)capacity ratios 生产能力比率 [Grxw[(_:
C (91)capital 资本 6{"$n
F]
C (92)capital assets pricing model资本资产计价模式 b6Wq
r/
C (93)capital commitment 承诺资本 ->l%TCHP
C (94)capital employed 已运用的资本 ePr&!Tz#
C (95)capital expenditure 资本支出 o9JMH.G
C (96)capital expenditureauthorization 资本支出核准 Of"
C (97)capital expenditure control 资本支出控制 H7d/X
C (98)capital expenditure proposal资本支出申请 8dO!
C (99)capital funding planning 资本基金筹集计划 8.XoVW#
C (100)capital gain 资本收益 z`!X
hU
C (101)capital investment appraisal资本投资评估 nSW=LjrO~<
C (102)capital maintenance 资本保全 yUZb#%n
C (103)capital resource planning 资本资源计划 F ~^Jmp7Y
C (104)capital surplus 资本盈余 L W[9
C (105)capital turnover 资本周转率 I(V!Mv8j
C (106)card 记录卡 ]~aF2LJ_q
C (107)cash 现金 Bk*F_>X"
C (108)cash account 现金账户 UmKI1l
C (109)cash book 现金账薄 =h0,?]z
C (110)cash cow 金牛产品 n;@bLJ$W
C (111)cash flow 现金流量 ?\t#1"d
C (112)cash discounted 现金贴现 pimtiQqC
C (113)cash flow budget 现金流量预算 ToJ$A`_!`
C (114)cash flow statement 现金流量表 N>XS=2tzN
C (115)cash ledger 现金分类账 g+pml*LJ
C (116)cash limit 现金限额 (Dw,DY9
C (117)CCA 现时成本会计 Y"~gw~7OD
C (118)center 中心 F({HP)9b
C (119)changeover time 变更时间 D)j(,vt
C (120)chartered entity 特许经济个体 >Db;yC&
C (121)cheque 支票 ;\]b T;#
C (122)cheque register 支票登记薄 %>~sJ0
C (123)coin analysis 零钱分类 43mP]*=A
C (124)classification 分类 YL]Z<%aKt
C (125)clock card 工时卡 mS~o?q-n
C (126)code 代码 <,[cQ I/
C (127)commitment accounting 承诺确认会计 K('hC)1
C (128)common cost 共同成本 do*EKo
C (129)company limited byguarantee 有限担保责任公司 |N%fMPK
a
C (130)company limited shares 股份有限公司 VFRi1\G
C (131)competitive position 竞争能力状况 M%ICdIc'
C (132)concept 概念 h| ,:e;>}
C (133)conglomerate 跨行业企业 _H j!2 '
C (134)consistency concept 一致性概念 LIcM3
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C (135)consolidated accounts 合并报表 n?- })
C (136)consolidation accounting 合并会计 }T&iewk
C (137)consortium 财团 P*FMwrJj>r
C (138)contingency plan 应急计划 4)A#2
C (139)contingent liabilities 或有负债 k@/sn(
x
C (140)continuous operation 连续生产 5*Y^\N
C (141)contra 抵消 f"%{%M$K
C (142)contract cost 合同成本 nEJY5Bz$
C (143)contract costing 合同成本计算 wB!Nc Y\p
C (144)contribution 贡献毛益 Tk5W'p|6f
C (145)contribution centre 贡献中心 l)Crc-:}4j
C (146)contribution chart 贡献图 .^h#_[dp
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 f33 l$pOp
C (148)contribution to salesration 贡献毛益对销售比率 }+C2I
C (149)control 控制 \l9qt5rS
C (150)control account 控制帐户 c_vqL$Dl
C (151)control limits 控制限度 xa <UM5eI
C (152)controllability concept 可控制概念 K
i'Fn"
C (153)controllable cost 可控制成本 _*1`@
C (154)conversion cost 加工成本 J|~MC7#@q
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 X!9 B2w
C (156)corporate appraisal 公司评估 ~N<4L>y<
C (157)corporate planning 公司计划 b[o"7^H
C (158)corporate social reporting 公司社会报告 J
l#%uU/sx
C (159)corporation 股份公司 whi`Z:~
C (160)cost 成本 s'%R
C (161)cost account 成本帐户 23RN}LU
i
C (162)cost accounting 成本会计 8B\2Zfe
C (163)cost accounting manual 成本手册 u~WVGjoQ
C (164)cost accounts calendar 成本报表的日历时间 TFkZp e;
C (165)cost adjustment 成本调整 '}B+r@YCN
C (166)cost allocation 成本分配 1*9U1\z
C (167)cost apportionment 成本分摊 auK?](U
C (168)cost attribution 成本归属 l'/R&`-n
C (169)cost audit 成本审计 kBD>-5Sn_T
C (170)cost behaviour 成本性态 =;2%a(
C (171)cost benefit analysis 成本效益分析 Z0Vl+
C (172)cost center 成本中心 {^\+iK4bS
C (173)cost driver 成本动因