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注会《审计》英语常用词汇 6RP+4c
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1.audit 审计 A$<>JVv
2.attestation 鉴证 i6PE6>
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3.credibility 可信赖程度 `M)E* G
4.audit of financial statements 财务报表审计 JCcQd01
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5.agreed-upon procedures 执行商定程序 |z+9km7,
6.high levels of assurance 高水平保证
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7.compilation 编制 |Ng"C`$oqv
8.reliability 可靠性 X'@f"= v9k
9.relevance 相关性 n}:t
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10.professional skepticism 职业谨慎 17i$8
11.objectivity 客观性 ls]H6z*q
12. professional competence 专业胜任能力 E*^9|Y[
13.Senior/CPA-in-charge 项目经理 J 8q
14.audit engagement letter 业务约定书 P}l#VJWp
15.recurring audit 连续审计 doH2R@
16.the client 委托人 DM'qNgB7
17.change CPA 更换注册会计师 5 H *>
18.the existing CPA 现任注册会计师 3SFg#
19.the successor CPA 后任注册会计师 L~
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20.the preceding CPA前任注册会计师 5&
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21.issue the audit report 出具审计报告 4Cd#sQ
22.expert 专家 yLB~P7K
23.the board of directors 董事会 \gd6Yx^[
24.knowledge of the entity‘ s business 了解被审计单位情况 Gh=<0WaF=
25.assess material misstatement risks评估重大错报风险 (Com,
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 f8
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27.a general knowledge of —— 初步了解―――的情况 ENyAF%6
28.a more knowledge of—— 进一步了解的情况 'z-D%sCA
29.the prior year‘s working papers 以前年度工作底稿 0[i}rC9&
30.minutes of meeting 会议纪要 ~?-qZ<9/
31.business risks 经营风险 :])JaS^
32.appropriateness 适当性 V4EM5 Z\k
33.accounting estimate 会计估计 /6jGt'^U
34.management representations 管理层声明 zHqhl}
35.going concern assumption 持续经营假设 e2bLkb3c
36.audit plan 审计计划 9fMSAB+c%
37.significant audit areas 重点审计领域 ZMe}M!V
38.error 错误 8H_l[/
39.fraud舞弊 n.I2$._(b
40.modified or additional procedures 修改或追加审计程序 -nGwuEngP
41.misappropriation of assets 侵占资产 ,
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42.transactions without substance 虚假交易 hk.yR1Y|
43.unusual pressures 异常压力 shNE~TA
44.the suspected noncompliance 涉嫌存在违法行为 {=6)SBjf
45.materialiy 重要性 jiq2 x\\!
46.exceed the materiality level 超过重要性水平 Br&^09S
47.approach the materiality level 接近重要性水平 s,kU*kHn
48.an acceptably low level 可接受水平 hMWo\qM
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 ,m3":{G:t.
50.misstatements or omissions 错报或漏报 (,U7 R^
51.aggregate 总计 /:KQAM0
52.subsequent events 期后事项 '{CWanTPi
53.adjust the financial statements 调整财务报表 I8Kb{[?q
54.perform additional audit procedures 实施追加的审计程序 -tMA
55.audit risk 审计风险 PK}vh%
56.detection risk 检查风险 t*s!0'Y
57.inappropriate audit opinion 不适当的审计意见 'QnW9EHLF
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 F0&O/-w&u
60.the acceptable level of detection risk 可接受的检查风险 dxntGH< O
61.assessed level of material misstatement risk 重大错报风险的评估水平 `y
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62.simall business 小规模企业 ?eVj8 $BQo
63.accounting system 会计系统 r*]uR /Z$
64.test of control 控制测试 A'`P2Am
65.walk-through test 穿行测试 q#|r
66.communication 沟通 ivD^HhG
67.flow chart 流程图 "5h_8k~sQ
68.reperformance of internal control 重新执行 POY=zUQ
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69.audit evidence 审计证据 4M7^
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70.substantive procedures 实质性程序 pW7kj&a_.
71.assertions 认定 HGb.656r
72.esistence 存在 :cb[M5c
73.occurrence 发生 Ym`1
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74.completeness 完整性 @f%wd2
75.rights and obligations 权利和义务 7g8B'ex J
76.valuation and allocation 计价和分摊 .c03}RTC^
77.cutoff 截止 ^7<[}u;qF
78.accuracy 准确性 Uqr{,-]5v
79.classification 分类 x.o3iN[=
80.inspection 检查 MorW\7-}
81.supervision of counting 监盘 x~nQm]@`h
82.observation 观察 ,.h$&QFj;
83.confirmation 函证 p8_2y~!
84.computation 计算 v/x*]c!"`
85.analytical procedures 分析程序 K]9tc)
86.vouch 核对 Xa)7`bp<
87.trace 追查 @T_O6TcY
88.audit sampling 审计抽样 j $KM9
89.error 误差 ZRUh/<\[
90.expected error 预期误差 wCC-Y kA
91.population 总体 l=,.iv=W
92.sampling risk 抽样风险 dw3'T4TC?
93.non- sampling risk 非抽样风险 UFos
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94.sampling unit 抽样单位 \k4M{h6
95.statistical sampling 统计抽样 6Z$b?A3zM
96.tolerable error 可容忍误差 uFWvtL?;_
97.the risk of under reliance 信赖不足风险 C_C$5[~-:
98.the risk of over reliance 信赖过度风险 F-$Kv-f
99.the risk of incorrect rejection 误拒风险 _m" ^lo
100. the risk of incorrect acceptance 误受风险 Na-q%ru
101.working trial balance 试算平衡表 "AV1..mu
102.index and cross-referencing 索引和交叉索引 coSTZ&0
103.cash receipt 现金收入 Y5Ft96o))x
104.cash disbursement 现金支出 9W$mDw6f
105.bank statement 银行对账单 6OMb`A@/2
106.bank reconciliation 银行存款余额调节表 "\}21B~{7'
107.balance sheet date 资产负债表日 [O [FCn
108.net realizable value 可变现净值 cK/PQsMP
109.storeroom 仓库 k -io$
110.sale invoice 销售发票 = >P_mPP=
111.price list 价目表 J tThkh'-"
112.positive confirmation request 积极式询证函 t
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113.negative confirmation request 消极式询证函 Gi;9
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114.purchase requisition 请购单 PMD,8] |
115.receiving report 验收报告 ~>4@;
116.gross margin 毛利 p?_'|#tz
117.manufacturing overhead 制造费用 on6<l
118.material requisition 领料单 g<0w/n!jmC
119.inventory-taking 存货盘点 LciL/?
120.bond certificate 债券 S[ws0Y60
121.stock certificate 股票 :jl
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122.audit report 审计报告 B#;s(O
123.entity 被审计单位 5c*p2:]
124.addressee of the audit report 审计报告的收件人 vI4%d,
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 ,>:XE@xcp
127.disclaimer of opinion 无法表示意见 {6-;P#Q0_
128.adverse opinion 否定意见 [8xeQKp4
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A (1)ABC 作业基础成本计算 t%0r"bTi
A (2)absorbed overhead 已吸收制造费用 S83]O!w0
A (3)absorption costing 吸收成本计算 b,=,px
A (4)account 账户,报表 Mr#oT?
A (5)accounting postulate 会计假设 3-4Nad
A (6)accounting series release 会计公告文件 Ym3
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A (7)accounting valuation 会计计价 e?_c[`sg
A (8)account sale 承销清单 cC7"J\+r*
A (9)accountability concept 经营责任概念 p)K9ZI
A (10)accountancy 会计职业 C]aOgt/U
A (11)accountant 会计师 !E4E' I=]N
A (12)accounting 会计 /e;e\k_}'
A (13)agency cost 代理成本 |`N$>9qN
A (14)accounting bases 会计基础 41P4?"O
A (15)accounting manual 会计手册 e5]&1^+
A (16)accounting period 会计期间 bjU 2UcI"<
A (17)accounting policies 会计方针 FSI]k:
A (18)accounting rate of return 会计报酬率 K7)j
A (19)accounting reference date 会计参照日 #L|JkBia
A (20)accounting reference period 会计参照期间 <K|3Q'(S
A (21)accrual concept 应计概念 tf.q~@Pi
A (22)accrual expenses 应计费用 9_g>BI;"8
A (23)acid test ration 速动比率(酸性测试比率) MYur3lj%_
A (24)acquisition 购置 :u[
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A (25)acquisition accounting 收购会计 ~}hba3&b;#
A (26)activity based accounting 作业基础成本计算 :Vu7,o
A (27)adjusting events 调整事项 }rFsU\]:q
A (28)administrative expenses 行政管理费 Fh*q]1F
A (29)advice note 发货通知 PPuXas?i
A (30)amortization 摊销 I,?Fqg'sq
A (31)analytical review 分析性检查 bCJ<=X,g`K
A (32)annual equivalent cost 年度等量成本法 !UUmy% 9
A (33)annual report and accounts 年度报告和报表 FZeN,
A (34)appraisal cost 检验成本 &>+I7Ts]
A (35)appropriation account 盈余分配账户 B}l}Aq8
A (36)articles of association 公司章程细则 mcAH1k e
A (37)assets 资产 w>/pQ6=OFR
A (38)assets cover 资产保障 a PcGI
A (39)asset value per share 每股资产价值 PHe~{"|d?
A (40)associated company 联营公司 a#
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A (41)attainable standard 可达标准 A>&>6O4
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A (42)attributable profit 可归属利润 dQWA"6?i
A (43)audit 审计 KxgR5#:i"
A (44)audit report 审计报告 $=@9 D,R
A (45)auditing standards 审计准则 ;f\R$u-
A (46)authorized share capital 额定股本 oHc-0$eMKY
A (47)available hours 可用小时 Y]`lEq%
A (48)avoidable costs 可避免成本 '6dD^0dZ
B (49)back-to-back loan 易币贷款 `-9*@_-=M
B (50)backflush accounting 倒退成本计算 #J<`p
B (51)bad debts 坏帐 E9 80yXJR
B (52)bad debts ratio 坏帐比率 g:uaI
B (53)bank charges 银行手续费 qxg7cj2
B (54)bank overdraft 银行透支 Wq[=}qh~
B (55)bank reconciliation 银行存款调节表 @+T{M:&l
B (56)bank statement 银行对账单 Qzs\|KS
B (57)bankruptcy 破产 /
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B (58)basis of apportionment 分摊基础 R~x;X3
B (59)batch 批量 D x>1y
B (60)batch costing 分批成本计算 5Xy^I^J
B (61)beta factor B(市场)风险因素 #qiGOpTF.
B (62)bill 账单 z9);e8ck
B (63)bill of exchange 汇票 CHdet(_=v
B (64)bill of landing 提单 0Tn|Q9R
B (65)bill of materials 用料预计单 uP%;QBb
B (66)bill payable 应付票据 21)-:rS
B (67)bill receivable 应收票据 8g2-8pa{
B (68)bin card 存货记录卡 j
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B (69)bonus 红利 L(!!7B_,
B (70)book-keeping 薄记 7zJh;f/
B (71)Boston classification 波士顿分类 xTksF?u)
B (72)breakeven chart 保本图 @88z{
B (73)breakeven point 保本点 `
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B (74)breaking-down time 复位时间 U d=gdsL
B (75)budget 预算 %RT6~0z
B (76)budget center 预算中心 )T$fk
B (77)budget cost allowance 预算成本折让 {TxVRpiP{Z
B (78)budget manual 预算手册 =J[[>H'<d
B (79)budget period 预算期间
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B (80)budgetary control 预算控制 1X!f!0=g+
B (81)budgeted capacity 预算生产能力 *nUpO]
B (82)burden 制造费用 Fh!!
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B (83)business center 经营中心
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B (84)business entity 营业个体 LPm# 3U
B (85)business unit 经营单位 #QyK?i*
B (86)buy-out management 管理性购买产权 61Iy{-/ZV
B (87)by-product 副产品 ym,Ot1
C (88)called-up share capital 催缴股本 z"P,=M6De
C (89)capacity 生产能力 #&`WMLl+8
C (90)capacity ratios 生产能力比率 a*n%SUP
C (91)capital 资本 ^?S@v1~7d
C (92)capital assets pricing model资本资产计价模式 L_zmU_zD
C (93)capital commitment 承诺资本 Zy+QA>d|
C (94)capital employed 已运用的资本
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C (95)capital expenditure 资本支出 g#KToOP
C (96)capital expenditureauthorization 资本支出核准 2Ws/0c
C (97)capital expenditure control 资本支出控制 v BeU
C (98)capital expenditure proposal资本支出申请 xfF&$K"
C (99)capital funding planning 资本基金筹集计划 /x8C70W^
C (100)capital gain 资本收益 :+dWJNY:
C (101)capital investment appraisal资本投资评估 3PR7g
C (102)capital maintenance 资本保全 w2C!>fJ]1
C (103)capital resource planning 资本资源计划 z1@sEfk>
C (104)capital surplus 资本盈余 &t%&l0
C (105)capital turnover 资本周转率 E.Q}
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C (106)card 记录卡 pra-8z-
C (107)cash 现金 (.nJT"&
C (108)cash account 现金账户 XX5(/#
C (109)cash book 现金账薄 'N5r2JL[w
C (110)cash cow 金牛产品 VL!kX``^F
C (111)cash flow 现金流量 F>_lp,G
C (112)cash discounted 现金贴现 8wx#,Xa
C (113)cash flow budget 现金流量预算 t-|=weNy
C (114)cash flow statement 现金流量表 MzW$Sl&:
C (115)cash ledger 现金分类账 q D>Y}Z!
C (116)cash limit 现金限额 !.GY~f<d$
C (117)CCA 现时成本会计 |u@>[*k'=
C (118)center 中心 zvs 2j"lb
C (119)changeover time 变更时间 )yH#*~X_
C (120)chartered entity 特许经济个体 !=Vh2UbC3
C (121)cheque 支票 yar IR|
C (122)cheque register 支票登记薄 `kT$Gx4x
C (123)coin analysis 零钱分类 @_(@s*4W
C (124)classification 分类 $Qc%9p
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C (125)clock card 工时卡 m4.V$U,H]
C (126)code 代码 xXh]z|
C (127)commitment accounting 承诺确认会计 Z
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C (128)common cost 共同成本 {Ll8@'5
C (129)company limited byguarantee 有限担保责任公司 `3s-%>
C (130)company limited shares 股份有限公司 Yiw^@T\H`
C (131)competitive position 竞争能力状况 *l8vCa9Y
C (132)concept 概念 5lA 8e
C (133)conglomerate 跨行业企业 6!=9V0G~
C (134)consistency concept 一致性概念 cFNtY~(b
C (135)consolidated accounts 合并报表 /<Nt$n
C (136)consolidation accounting 合并会计 vlKKPS
C (137)consortium 财团 W)P_t"'@L
C (138)contingency plan 应急计划 |;1:$E"
C (139)contingent liabilities 或有负债 xMGd'l?
C (140)continuous operation 连续生产 gwjv&.T6^
C (141)contra 抵消 G,*
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C (142)contract cost 合同成本
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C (143)contract costing 合同成本计算 (%IstR|u:
C (144)contribution 贡献毛益 J#;m)5[ a%
C (145)contribution centre 贡献中心 Rl!WH%;c[X
C (146)contribution chart 贡献图 j%<@uiu
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 :[?o7%"
C (148)contribution to salesration 贡献毛益对销售比率 wDTV /"Y
C (149)control 控制 /PuWJPy;
C (150)control account 控制帐户 !Yi<h/:
C (151)control limits 控制限度 cmLu T/oV
C (152)controllability concept 可控制概念 T:n^$RiT
C (153)controllable cost 可控制成本 !8M'ms>s=
C (154)conversion cost 加工成本 n>+W]I&E
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 W@}5e-q)O
C (156)corporate appraisal 公司评估 1pr_d"#4
C (157)corporate planning 公司计划 MX_a]$\:n
C (158)corporate social reporting 公司社会报告 `d;izQ1_=
C (159)corporation 股份公司 KD*4n'm!>
C (160)cost 成本 Yx/~8K_%M?
C (161)cost account 成本帐户 'bO
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C (162)cost accounting 成本会计 J4^cd
C (163)cost accounting manual 成本手册 #gT^hl5/
C (164)cost accounts calendar 成本报表的日历时间 F!t13%yeu?
C (165)cost adjustment 成本调整 nvs7s0@Fqe
C (166)cost allocation 成本分配 ?uBC{KQ}Y
C (167)cost apportionment 成本分摊 3"%44'
C (168)cost attribution 成本归属 e;3 (,
C (169)cost audit 成本审计 ?m^7O_1
C (170)cost behaviour 成本性态 N4NH)x
C (171)cost benefit analysis 成本效益分析 ^%@.Vvz<
C (172)cost center 成本中心 wd0ACF
C (173)cost driver 成本动因