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注会《审计》英语常用词汇 2 nCA<&
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1.audit 审计 XZ7Lk)IR
2.attestation 鉴证 gJXaPJA{
3.credibility 可信赖程度 DI>s-7
4.audit of financial statements 财务报表审计 29KiuP
5.agreed-upon procedures 执行商定程序 0;k# *#w
6.high levels of assurance 高水平保证 kj_c%T
]/
7.compilation 编制 @5FQX
8.reliability 可靠性 #a6iuO0I
9.relevance 相关性 *pq\MiD/
10.professional skepticism 职业谨慎 nUO0Ce
11.objectivity 客观性 v+XJ*N[W
12. professional competence 专业胜任能力 5+'<R8{:,
13.Senior/CPA-in-charge 项目经理 EwN}l
14.audit engagement letter 业务约定书 ~Y;*u]^
15.recurring audit 连续审计 icg
fB-1|i
16.the client 委托人 b=vkiO`2
17.change CPA 更换注册会计师 CZ;6@{ o
18.the existing CPA 现任注册会计师
ep8
19.the successor CPA 后任注册会计师 #e"[^_C@!
20.the preceding CPA前任注册会计师 ]G\}k
21.issue the audit report 出具审计报告 \hXDO_U
22.expert 专家 ]9CFIh
23.the board of directors 董事会 ^
c|/*u
24.knowledge of the entity‘ s business 了解被审计单位情况 V`- 9m$
25.assess material misstatement risks评估重大错报风险 Y4-t7UlS;
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 +>,I1{u%&
27.a general knowledge of —— 初步了解―――的情况 LoV<:|GTI
28.a more knowledge of—— 进一步了解的情况 uT"rq:N
29.the prior year‘s working papers 以前年度工作底稿 7! Nsm
30.minutes of meeting 会议纪要 TbU#96"~.
31.business risks 经营风险 A^g(k5M*
32.appropriateness 适当性 dN q$}
33.accounting estimate 会计估计 K1K
reYlF
34.management representations 管理层声明 By|4m
35.going concern assumption 持续经营假设 }#fbbtd
36.audit plan 审计计划 tw;}jh
37.significant audit areas 重点审计领域 b}`TLn
38.error 错误 9;{CIMg&
39.fraud舞弊 )`:UP~)H
40.modified or additional procedures 修改或追加审计程序 W1~0_;
41.misappropriation of assets 侵占资产 sRs>"zAg
42.transactions without substance 虚假交易 $FV NCFN%
43.unusual pressures 异常压力 W\3X=@|u)
44.the suspected noncompliance 涉嫌存在违法行为 ye&;(30Oq
45.materialiy 重要性 @JMiO^
46.exceed the materiality level 超过重要性水平 fhiM U8(&
47.approach the materiality level 接近重要性水平 vXs"Dst
48.an acceptably low level 可接受水平 1}x%%RD_
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 /m1\ iM\
50.misstatements or omissions 错报或漏报 Cdn J&N{
51.aggregate 总计 o!Zb0/AP)
52.subsequent events 期后事项 @ Y+oiB~Y
53.adjust the financial statements 调整财务报表 4(
+PD&_J
54.perform additional audit procedures 实施追加的审计程序 3og.y+.=U.
55.audit risk 审计风险 ftb\0,-
56.detection risk 检查风险 B#A6v0Ta
57.inappropriate audit opinion 不适当的审计意见 4?kcv59
58.material misstatement 重大的错报 (.:e,l{U%
59.tolerable misstatement 可容忍错报 V[LglPt
60.the acceptable level of detection risk 可接受的检查风险 Q
,g\
61.assessed level of material misstatement risk 重大错报风险的评估水平 c 9Mz]1@f
62.simall business 小规模企业 D.:Zx
63.accounting system 会计系统 ?,z}%p
64.test of control 控制测试 cuX)8+
65.walk-through test 穿行测试 Nn6%9PX_)
66.communication 沟通 -?\D\\+t
67.flow chart 流程图 J.a]K[ci
68.reperformance of internal control 重新执行 -7ep{p-
69.audit evidence 审计证据 ES[G
70.substantive procedures 实质性程序 6nn*]|7
71.assertions 认定 K(4_a``05
72.esistence 存在 Rcuz(yS8
73.occurrence 发生 3o*YzwRt
74.completeness 完整性 wwqEl(
75.rights and obligations 权利和义务 _a, s
)
76.valuation and allocation 计价和分摊 cAw/I@jG
77.cutoff 截止 &oNAv-m^GD
78.accuracy 准确性 $xsd~L&
79.classification 分类 VbYdZCC
80.inspection 检查 )%TmAaj9d
81.supervision of counting 监盘 b%+Xy8a
82.observation 观察 ).O)p9
83.confirmation 函证 ~N4m1s"
84.computation 计算 w0.
u\
85.analytical procedures 分析程序 l1I#QB@5n
86.vouch 核对 ^iA9%zp
87.trace 追查 >P(.:_^p
88.audit sampling 审计抽样 *~`(RV
89.error 误差 :FF=a3/"6
90.expected error 预期误差 ?6!LL5a.
91.population 总体 X}]-*T|a
92.sampling risk 抽样风险 JF]JOI6.e
93.non- sampling risk 非抽样风险 V`5O{Gg
94.sampling unit 抽样单位 bA 2pbjg=
95.statistical sampling 统计抽样 9r9NxKuAO
96.tolerable error 可容忍误差 pH;%ELZ
97.the risk of under reliance 信赖不足风险 hH.G#-JO
98.the risk of over reliance 信赖过度风险 P?<y%c<
99.the risk of incorrect rejection 误拒风险 }V>T M{
100. the risk of incorrect acceptance 误受风险 st*gs-8jJ;
101.working trial balance 试算平衡表 \V:^h[ad
102.index and cross-referencing 索引和交叉索引 z:O8Ls^\T
103.cash receipt 现金收入 l;U?Z'n
104.cash disbursement 现金支出 ZCw]m#lS
105.bank statement 银行对账单 2wn2.\v M
106.bank reconciliation 银行存款余额调节表 9WHddDA
107.balance sheet date 资产负债表日 gw(z1L5
n
108.net realizable value 可变现净值 'w/hw'F6
109.storeroom 仓库 x-c"%Z|
110.sale invoice 销售发票 :UdF
111.price list 价目表 ICCc./l|
112.positive confirmation request 积极式询证函 }Jw,>}
113.negative confirmation request 消极式询证函 =N@t'fOr
114.purchase requisition 请购单 )u">it+
115.receiving report 验收报告 *Ex|9FCt$
116.gross margin 毛利 iso4]>LF
117.manufacturing overhead 制造费用 IV-{ve6
118.material requisition 领料单 hZ3bVi)L\
119.inventory-taking 存货盘点 :&Nbw
120.bond certificate 债券 9uY'E'm*
121.stock certificate 股票 <3iMRe
122.audit report 审计报告 H]s.=.Ki
123.entity 被审计单位 i4Jc.8^9$
124.addressee of the audit report 审计报告的收件人 J4utIGF
125.unqualified opinion 无保留意见 GILfbNcd
126.qualified opinion 保留意见 V~bD)?M
127.disclaimer of opinion 无法表示意见 NA*#~
128.adverse opinion 否定意见 !k%#R4*>
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A (1)ABC 作业基础成本计算 m|# y
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A (2)absorbed overhead 已吸收制造费用 0YzpZW"+
A (3)absorption costing 吸收成本计算 $(
)>g>%
A (4)account 账户,报表 g0
[w-?f
A (5)accounting postulate 会计假设 l%ZhA=TKQ
A (6)accounting series release 会计公告文件 b-y
A (7)accounting valuation 会计计价 ;jPXs
A (8)account sale 承销清单 e)ZUO_Q$
A (9)accountability concept 经营责任概念 >/\'zi]L
A (10)accountancy 会计职业 iE{&*.q_}>
A (11)accountant 会计师 @;kSx":b
A (12)accounting 会计 BY*Q_Et
A (13)agency cost 代理成本 >p/`;Kq@
A (14)accounting bases 会计基础 Al'3?
A (15)accounting manual 会计手册 P2!C|SLK
A (16)accounting period 会计期间 ~
1 pr~
A (17)accounting policies 会计方针
V]N?6\Op
A (18)accounting rate of return 会计报酬率 X8|EHb<
A (19)accounting reference date 会计参照日 v:p} B$
A (20)accounting reference period 会计参照期间 /=h` L,
A (21)accrual concept 应计概念 % nIf)/2g
A (22)accrual expenses 应计费用
HDKbF/
A (23)acid test ration 速动比率(酸性测试比率) 07)yG:q*x
A (24)acquisition 购置 }Lv;!
A (25)acquisition accounting 收购会计 vy/-wP|1
A (26)activity based accounting 作业基础成本计算 &~!Wym
A (27)adjusting events 调整事项 _U0f=m
A (28)administrative expenses 行政管理费 {!`4iiF
A (29)advice note 发货通知 "j-CZ\]U|
A (30)amortization 摊销
i!cCMh8
A (31)analytical review 分析性检查 9kojLqCT
A (32)annual equivalent cost 年度等量成本法 __@BUK{ q
A (33)annual report and accounts 年度报告和报表 F"<vaqT2
A (34)appraisal cost 检验成本 <Qq*p
A (35)appropriation account 盈余分配账户 oE~RySX
A (36)articles of association 公司章程细则 !c-*O<Y
A (37)assets 资产 *kVV+H<X|b
A (38)assets cover 资产保障 {T8Kk)L
A (39)asset value per share 每股资产价值
Y~Ifj,\
A (40)associated company 联营公司 H[UlY?&+
A (41)attainable standard 可达标准 2Hdu:"j
$|@ r!/W
A (42)attributable profit 可归属利润 bfO=;S]b!
A (43)audit 审计 |' .
A (44)audit report 审计报告 &?vgP!d&M
A (45)auditing standards 审计准则 Q^I\cAIB
A (46)authorized share capital 额定股本 nd(S3rct&
A (47)available hours 可用小时 e*!kZAf
A (48)avoidable costs 可避免成本 qVPeB,kIz
B (49)back-to-back loan 易币贷款 {|\.i
B (50)backflush accounting 倒退成本计算 8] ikygt"
B (51)bad debts 坏帐 ~v83pu1!2s
B (52)bad debts ratio 坏帐比率 5?L<N:;J_
B (53)bank charges 银行手续费 V+~Nalm O
B (54)bank overdraft 银行透支 7?t6UPf
B (55)bank reconciliation 银行存款调节表 Ha#>G<;n
B (56)bank statement 银行对账单 |%v^W 3
B (57)bankruptcy 破产 p#[.{
B (58)basis of apportionment 分摊基础 *j-aXN/ $
B (59)batch 批量 %UM
*79
B (60)batch costing 分批成本计算 %bfZn9_m
B (61)beta factor B(市场)风险因素 "mNq&$
B (62)bill 账单 FN;^"H
B (63)bill of exchange 汇票 <,(,jU)j
B (64)bill of landing 提单 ZC}QId
B (65)bill of materials 用料预计单 fAmz4
B (66)bill payable 应付票据 c|1&lYal;
B (67)bill receivable 应收票据 Q,9oKg
B (68)bin card 存货记录卡 D6^6}1WI
B (69)bonus 红利 i LAscb
B (70)book-keeping 薄记 qCO/?kW
B (71)Boston classification 波士顿分类 d[35d J7F
B (72)breakeven chart 保本图 -^57oU
B (73)breakeven point 保本点 ?rIx/>C9
B (74)breaking-down time 复位时间
BB'OCN
B (75)budget 预算 ASfaX:ke
B (76)budget center 预算中心 4&f3%eTi
B (77)budget cost allowance 预算成本折让 G9:l'\
B (78)budget manual 预算手册 $kKjgQS(
B (79)budget period 预算期间 9,tej
B (80)budgetary control 预算控制 "nWw;-V}}
B (81)budgeted capacity 预算生产能力 ]7mt[2Cd
B (82)burden 制造费用 Q
IgNs
z
B (83)business center 经营中心 *:NQ&y*uj
B (84)business entity 营业个体 f
{"
?%Ku#
B (85)business unit 经营单位 rbCAnwA2
B (86)buy-out management 管理性购买产权 Z<4AL\l 98
B (87)by-product 副产品 9S -9.mvop
C (88)called-up share capital 催缴股本 -]=@s
C (89)capacity 生产能力 mQ=#nk$~g
C (90)capacity ratios 生产能力比率 * H9 8Du
C (91)capital 资本 `p7=t)5k
C (92)capital assets pricing model资本资产计价模式 `KQvJjA6
C (93)capital commitment 承诺资本 \G3rX9xG
C (94)capital employed 已运用的资本 "T"h)L<
C (95)capital expenditure 资本支出 WT}H>T
C (96)capital expenditureauthorization 资本支出核准 z~Q>V]a>;
C (97)capital expenditure control 资本支出控制 YDFyX){
C (98)capital expenditure proposal资本支出申请 1r7y]FyH$
C (99)capital funding planning 资本基金筹集计划 6DWgl$[[
C (100)capital gain 资本收益 t_suF$
C (101)capital investment appraisal资本投资评估 h=%_Ao<x
C (102)capital maintenance 资本保全 @fV9
S"TcM
C (103)capital resource planning 资本资源计划 !L8#@BjU
C (104)capital surplus 资本盈余 }{<
'8J.R
C (105)capital turnover 资本周转率 \_U$"/$4VH
C (106)card 记录卡 C/&-l{7
C (107)cash 现金 xp9pl[l
C (108)cash account 现金账户 s!e3|pGS
C (109)cash book 现金账薄 65m"J'
C (110)cash cow 金牛产品 N"y)Oca{
C (111)cash flow 现金流量 gGS=cdlV
C (112)cash discounted 现金贴现 k: ;WtBC6j
C (113)cash flow budget 现金流量预算 _Y[bMuUb=
C (114)cash flow statement 现金流量表 vA.MRu#
C (115)cash ledger 现金分类账 0<B$#8
C (116)cash limit 现金限额 (Clkv
C (117)CCA 现时成本会计 Uv~QUL3>
C (118)center 中心 $DUZ!zaH!
C (119)changeover time 变更时间 :Xd<74Nu
C (120)chartered entity 特许经济个体 t!\tF[9e
C (121)cheque 支票 2,P^n4~A?w
C (122)cheque register 支票登记薄 Zoc0!84<z
C (123)coin analysis 零钱分类 *r
% c
C (124)classification 分类 <1COZ)
C (125)clock card 工时卡 tlt*fH$.
C (126)code 代码 j9OG\m
C (127)commitment accounting 承诺确认会计 .k
\@zQ|Ta
C (128)common cost 共同成本 @{pLk4E
C (129)company limited byguarantee 有限担保责任公司 bD8Gwi=iiu
C (130)company limited shares 股份有限公司 5lT*hF
C (131)competitive position 竞争能力状况 y<bDTeoo
C (132)concept 概念 ^Js9 s8?$
C (133)conglomerate 跨行业企业 '!a'ZjYyi
C (134)consistency concept 一致性概念 s&!a
C (135)consolidated accounts 合并报表 >u8gD6X
C (136)consolidation accounting 合并会计 #`X?=/q
C (137)consortium 财团 Gm.]sE?.
C (138)contingency plan 应急计划 LRMx<X8
C (139)contingent liabilities 或有负债 }XM(:|8J,
C (140)continuous operation 连续生产 NS6:yX,/
C (141)contra 抵消 qc~iQSI
C (142)contract cost 合同成本 @[i4^
C (143)contract costing 合同成本计算 r_;Nt
C (144)contribution 贡献毛益 nmi|\mof
C (145)contribution centre 贡献中心 .Twk {p
C (146)contribution chart 贡献图 y%bF&
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 \A6B,|@
C (148)contribution to salesration 贡献毛益对销售比率 *%t^;&x?
C (149)control 控制 3K/MvNI>
C (150)control account 控制帐户 JO"<{ngsQ
C (151)control limits 控制限度 Q7COQ2~K
C (152)controllability concept 可控制概念 Ktm4 A O
C (153)controllable cost 可控制成本 _8)*]-
C (154)conversion cost 加工成本 }t1a*z
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 nSAdCJ;4
C (156)corporate appraisal 公司评估 W#C*5@ 8
C (157)corporate planning 公司计划 ;x1PS
C (158)corporate social reporting 公司社会报告 x`IEU*z#
C (159)corporation 股份公司 8d-t|HkN
C (160)cost 成本 ;H.^i|_/
C (161)cost account 成本帐户
WPG(@zD
C (162)cost accounting 成本会计 7y@P
a&^8
C (163)cost accounting manual 成本手册 u21EP[[,
C (164)cost accounts calendar 成本报表的日历时间 Y6L~K?
C (165)cost adjustment 成本调整 <)-Sj,
C (166)cost allocation 成本分配 (%W&4a1di
C (167)cost apportionment 成本分摊 8rS:5:Hi
C (168)cost attribution 成本归属 l9u!aD
C (169)cost audit 成本审计 cFnDmtI:
C (170)cost behaviour 成本性态 N;j)k;
C (171)cost benefit analysis 成本效益分析 58J}{Req
C (172)cost center 成本中心 -FQ 'agf@&
C (173)cost driver 成本动因