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注会《审计》英语常用词汇 3L833zL
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1.audit 审计 42e|LUZg
2.attestation 鉴证 %QH)' GJQ
3.credibility 可信赖程度 a`&f
4.audit of financial statements 财务报表审计 #!aN{nK0
5.agreed-upon procedures 执行商定程序 gVq;m>\|F
6.high levels of assurance 高水平保证 87<-kV
7.compilation 编制 !c}O5TI|#
8.reliability 可靠性 '(f&P=[b
9.relevance 相关性 k9:{9wW
10.professional skepticism 职业谨慎 ;>
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11.objectivity 客观性 (qqO
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12. professional competence 专业胜任能力 Z*y`R
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13.Senior/CPA-in-charge 项目经理 M=1n QF2J
14.audit engagement letter 业务约定书 )PG6gZYW
15.recurring audit 连续审计 ?EJD?,}
16.the client 委托人 C8[&S&<_<
17.change CPA 更换注册会计师 L\)ZC
18.the existing CPA 现任注册会计师 Kqp(%8mf
19.the successor CPA 后任注册会计师 f!oT65Vmi
20.the preceding CPA前任注册会计师 <,Ue
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21.issue the audit report 出具审计报告 Y
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22.expert 专家 yaah*1ip[
23.the board of directors 董事会 C ~<'rO}|
24.knowledge of the entity‘ s business 了解被审计单位情况 w[9|cgCY
25.assess material misstatement risks评估重大错报风险 As 3.Q(#Z
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 :`-,Lbg
27.a general knowledge of —— 初步了解―――的情况 8TGOx%}i
28.a more knowledge of—— 进一步了解的情况 Y?
x,
29.the prior year‘s working papers 以前年度工作底稿 ;3d"wW]}7K
30.minutes of meeting 会议纪要 9:ze{ c $
31.business risks 经营风险 _A+s)]}
32.appropriateness 适当性 &y3OR1_Sm*
33.accounting estimate 会计估计 0'V5/W
34.management representations 管理层声明 MaRi+3F
35.going concern assumption 持续经营假设 OK{quM5
36.audit plan 审计计划 }`W){]{kO
37.significant audit areas 重点审计领域 (8Bk;bd
38.error 错误 HG+%HUO$
39.fraud舞弊 .q%WuQw
40.modified or additional procedures 修改或追加审计程序 12;8o<~
41.misappropriation of assets 侵占资产 M,/mE~
42.transactions without substance 虚假交易 O\E /. B
43.unusual pressures 异常压力 q;<h[b?
44.the suspected noncompliance 涉嫌存在违法行为 P
OdUV
45.materialiy 重要性 u+'tfFds&
46.exceed the materiality level 超过重要性水平 e?7&M
47.approach the materiality level 接近重要性水平 5jd,{<
48.an acceptably low level 可接受水平 1u:
gFUb
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 nQ q=7Gu
50.misstatements or omissions 错报或漏报 A6:es_
51.aggregate 总计 JHz
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52.subsequent events 期后事项 ^.1c{0Y^0
53.adjust the financial statements 调整财务报表 -u2P ?~
54.perform additional audit procedures 实施追加的审计程序 @!`Xl*l
55.audit risk 审计风险 'NX```U0
56.detection risk 检查风险 A%`[mc]4#
57.inappropriate audit opinion 不适当的审计意见 9[G[$c
58.material misstatement 重大的错报 -i)ZQCE
59.tolerable misstatement 可容忍错报 IB[)TZ2m
60.the acceptable level of detection risk 可接受的检查风险 BRlT7grgq
61.assessed level of material misstatement risk 重大错报风险的评估水平 JsDpy{q
62.simall business 小规模企业 R{ a"Y$
63.accounting system 会计系统 I_<I&{N>
64.test of control 控制测试 l-SAC3qhG
65.walk-through test 穿行测试 =bHD#o|R
66.communication 沟通
c|M6<}
67.flow chart 流程图 Z?%zgqTXb
68.reperformance of internal control 重新执行 +pR[U4$
69.audit evidence 审计证据 OY:
,D
70.substantive procedures 实质性程序 MC<PM6w
71.assertions 认定 ?,&
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72.esistence 存在 Wn(6,MDUN
73.occurrence 发生 'R
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74.completeness 完整性 ~xD={9BL
75.rights and obligations 权利和义务 95YL]3V
76.valuation and allocation 计价和分摊 )xbHCoU,
77.cutoff 截止 ^
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78.accuracy 准确性 /4g1zrU
79.classification 分类 u/M+u;
80.inspection 检查 MFb9H{LA
81.supervision of counting 监盘 Cq'KoN%nQ
82.observation 观察 hS)'a^FV
83.confirmation 函证
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84.computation 计算 XzIl`eH
85.analytical procedures 分析程序 :P<]+\m
86.vouch 核对 KTP8?Q"n0
87.trace 追查 t0IEaj75c
88.audit sampling 审计抽样 #)C[5?{SNq
89.error 误差 =>M^02"
90.expected error 预期误差 a{R%#
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91.population 总体 89o/F+ _b
92.sampling risk 抽样风险 B)qWtMZx
93.non- sampling risk 非抽样风险 }[4r4 1[
94.sampling unit 抽样单位 m^bNuo
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 K2J\awX
97.the risk of under reliance 信赖不足风险 J[4mLU
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 1(|'WyD
101.working trial balance 试算平衡表 yt.F
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102.index and cross-referencing 索引和交叉索引 >AcrG]
103.cash receipt 现金收入 ;i<|9{;
104.cash disbursement 现金支出 qYlhlHD
105.bank statement 银行对账单 Kjs.L!W
106.bank reconciliation 银行存款余额调节表 maXG:l|
107.balance sheet date 资产负债表日 ,M^ P!
108.net realizable value 可变现净值 Mz~M3$$9n
109.storeroom 仓库 #6+@M
110.sale invoice 销售发票 hFH*B~*:#
111.price list 价目表 kic/*v\6@
112.positive confirmation request 积极式询证函 S/4^ d &Gr
113.negative confirmation request 消极式询证函 jO!y_Y]B
114.purchase requisition 请购单 H;YP8MoQ
115.receiving report 验收报告 OH">b6>\
116.gross margin 毛利 |Z=^`J
117.manufacturing overhead 制造费用 $shoasSuI
118.material requisition 领料单 A'jP7P
119.inventory-taking 存货盘点 0V'nK V"|
120.bond certificate 债券 PfC!lI
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121.stock certificate 股票 0@H|n^Md#
122.audit report 审计报告 L#+q]j+
123.entity 被审计单位 SjwyLc
124.addressee of the audit report 审计报告的收件人 [Pq}p0cD
125.unqualified opinion 无保留意见 yIDD@j=l
126.qualified opinion 保留意见 YKO){f5
127.disclaimer of opinion 无法表示意见 sB c
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128.adverse opinion 否定意见 >g+?Oebgw
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A (1)ABC 作业基础成本计算 gx\&_)w N
A (2)absorbed overhead 已吸收制造费用 W9D86]3Y
A (3)absorption costing 吸收成本计算 N
6 (
A (4)account 账户,报表 )6|yb65ZUX
A (5)accounting postulate 会计假设 Qj.l:9%
A (6)accounting series release 会计公告文件 L1Iz<>
A (7)accounting valuation 会计计价 3td)'}
A (8)account sale 承销清单 &8l%T'gd
A (9)accountability concept 经营责任概念
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A (10)accountancy 会计职业 9hOJvQ2U]
A (11)accountant 会计师 E}40oID
A (12)accounting 会计 V`bi&1?6\
A (13)agency cost 代理成本 0},PJ$8x
A (14)accounting bases 会计基础 x)rM/Kq
A (15)accounting manual 会计手册 V-Cv,8
A (16)accounting period 会计期间
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A (17)accounting policies 会计方针 iy 14mh\ ~
A (18)accounting rate of return 会计报酬率
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A (19)accounting reference date 会计参照日 ]8f ms(
A (20)accounting reference period 会计参照期间 +YqZ((
A (21)accrual concept 应计概念 11<KpxKpk
A (22)accrual expenses 应计费用 8;Yx<woR
A (23)acid test ration 速动比率(酸性测试比率) QrYpZZ;
A (24)acquisition 购置 34d3g
A (25)acquisition accounting 收购会计 Y0_),OaY
A (26)activity based accounting 作业基础成本计算 ZE2$I^DY-
A (27)adjusting events 调整事项 20Z8HwQi
A (28)administrative expenses 行政管理费 a^=-Mp
A (29)advice note 发货通知 AO=h
23ZI
A (30)amortization 摊销 BI $
A (31)analytical review 分析性检查 IGtl\b=
A (32)annual equivalent cost 年度等量成本法 =
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A (33)annual report and accounts 年度报告和报表 =u+d_'P7-R
A (34)appraisal cost 检验成本 [$ejp>'Ud
A (35)appropriation account 盈余分配账户 sIK;x]Q)
A (36)articles of association 公司章程细则 |=$-Wu
A (37)assets 资产 Ee3hG2d`
A (38)assets cover 资产保障 br
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A (39)asset value per share 每股资产价值 "87gh
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A (40)associated company 联营公司 [BT/~6ovrZ
A (41)attainable standard 可达标准 /ew
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A (42)attributable profit 可归属利润 sK7+Q
A (43)audit 审计 rxy&spX
A (44)audit report 审计报告 {6~l$
A (45)auditing standards 审计准则 D,g1<:<
A (46)authorized share capital 额定股本 j&
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A (47)available hours 可用小时 S6AU[ASY.
A (48)avoidable costs 可避免成本 lhw ,J]0*
B (49)back-to-back loan 易币贷款 DBT&DS
B (50)backflush accounting 倒退成本计算 SL;9Q[
B (51)bad debts 坏帐 9Iz%ht
B (52)bad debts ratio 坏帐比率 <_XWWT%
B (53)bank charges 银行手续费 ^",ACWF4Sk
B (54)bank overdraft 银行透支 Wh
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B (55)bank reconciliation 银行存款调节表 k5C@>J
B (56)bank statement 银行对账单 bIEhgiH
B (57)bankruptcy 破产 5<ux6,E1{
B (58)basis of apportionment 分摊基础 H8`(O"V
B (59)batch 批量 |"9 #bU
B (60)batch costing 分批成本计算 7?kIVP1r
B (61)beta factor B(市场)风险因素 dV
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B (62)bill 账单 *
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B (63)bill of exchange 汇票
NsJ(`zk:
B (64)bill of landing 提单 FN%m0"/Z{t
B (65)bill of materials 用料预计单 Ie4 hhW
B (66)bill payable 应付票据 ")!,ZD
B (67)bill receivable 应收票据 `zE}1M%y
B (68)bin card 存货记录卡 8G5m{XTS(
B (69)bonus 红利 jMN[J|us51
B (70)book-keeping 薄记 H03jDM8Q
B (71)Boston classification 波士顿分类 cPU/tkc
B (72)breakeven chart 保本图 r?*NhLG;
B (73)breakeven point 保本点 EB_NK
B (74)breaking-down time 复位时间 gW1
b~(
fD
B (75)budget 预算 LJ(1RK GCz
B (76)budget center 预算中心 hweaGL t0
B (77)budget cost allowance 预算成本折让 ul ER1\
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B (78)budget manual 预算手册 ^+m+zd_
B (79)budget period 预算期间 `p7&>
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B (80)budgetary control 预算控制
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B (81)budgeted capacity 预算生产能力 " $ew~;z
B (82)burden 制造费用 DANw1_X\
B (83)business center 经营中心 1[t=XDz/e
B (84)business entity 营业个体 ;XDz)`c
B (85)business unit 经营单位 Z t&6Ua[Y}
B (86)buy-out management 管理性购买产权 Gsc\/4Wx
B (87)by-product 副产品 ,+
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C (88)called-up share capital 催缴股本 DVkB$2]
C (89)capacity 生产能力 {M?vBgR\B
C (90)capacity ratios 生产能力比率 DmBS0NyR7Y
C (91)capital 资本 bgK<pi)d
C (92)capital assets pricing model资本资产计价模式 yin'vgQ
C (93)capital commitment 承诺资本 lZrVY+D
C (94)capital employed 已运用的资本 E gDQ+(
-
C (95)capital expenditure 资本支出 ^+1#[E
C (96)capital expenditureauthorization 资本支出核准 j$TwL;
C (97)capital expenditure control 资本支出控制 ZZ.m(ATR
C (98)capital expenditure proposal资本支出申请 @j4U^"_QB
C (99)capital funding planning 资本基金筹集计划 M!tXN&V]
C (100)capital gain 资本收益 2"d!(J6}K
C (101)capital investment appraisal资本投资评估 vYU;_R
C (102)capital maintenance 资本保全 a+9*@z2
C (103)capital resource planning 资本资源计划 0^8)jpL$<9
C (104)capital surplus 资本盈余 /De^
C (105)capital turnover 资本周转率 ]l(wg]
C (106)card 记录卡 &V<W>Y>|l*
C (107)cash 现金 A;O~#Chvd
C (108)cash account 现金账户 Y&^ P"Dw
C (109)cash book 现金账薄 J-<^P5
C (110)cash cow 金牛产品 G5,~Z&}YS
C (111)cash flow 现金流量 4
8{vE3JY
C (112)cash discounted 现金贴现 2]c{P\
C (113)cash flow budget 现金流量预算 =SAU4xjo
C (114)cash flow statement 现金流量表 bLnrbid
C (115)cash ledger 现金分类账 }=2;
C (116)cash limit 现金限额 R
i'L
C (117)CCA 现时成本会计 dna6QV>A
C (118)center 中心 IB`>'~s&A
C (119)changeover time 变更时间 k3t78Qg
C (120)chartered entity 特许经济个体 //&j<vus
C (121)cheque 支票 P/ oXDI8
C (122)cheque register 支票登记薄 7HHysNB"w
C (123)coin analysis 零钱分类 \Fe_rh
C (124)classification 分类 KnNh9^4"\2
C (125)clock card 工时卡 Z^
9/v
C (126)code 代码 }I!hOD>]O
C (127)commitment accounting 承诺确认会计 0'r%,0
C (128)common cost 共同成本 x#N-&baS
C (129)company limited byguarantee 有限担保责任公司 t
nS+5F
C (130)company limited shares 股份有限公司 WpLZQ6wH
C (131)competitive position 竞争能力状况 c=6Q%S
C (132)concept 概念 3<?XTv-
C (133)conglomerate 跨行业企业 =U.
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C (134)consistency concept 一致性概念 Zh/Uu6
C (135)consolidated accounts 合并报表 0gn@h/F2%
C (136)consolidation accounting 合并会计 9 F^;!
C (137)consortium 财团 ,b$2= JO'f
C (138)contingency plan 应急计划 TFepxF
C (139)contingent liabilities 或有负债 {R^'=(YFy
C (140)continuous operation 连续生产 <q,+ON\'
C (141)contra 抵消 SjEdy
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C (142)contract cost 合同成本 yxBUj*3
C (143)contract costing 合同成本计算 ^MmC$U^n
C (144)contribution 贡献毛益 )=Q)BN[
C (145)contribution centre 贡献中心 Q8MS,7y/
C (146)contribution chart 贡献图 XTDE53Js&
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 L}j0a> =x4
C (148)contribution to salesration 贡献毛益对销售比率 >bUj*#<
C (149)control 控制 1|?
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C (150)control account 控制帐户 z\/53Sy<
C (151)control limits 控制限度 Y&2aO1
C (152)controllability concept 可控制概念 ]=!P(z|
C (153)controllable cost 可控制成本 ? &zQaxD
C (154)conversion cost 加工成本 XW L^
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 >x[`;O4
C (156)corporate appraisal 公司评估 Q!M)xNl/
C (157)corporate planning 公司计划 ^I]{7$6^
C (158)corporate social reporting 公司社会报告 lr2rQo>
C (159)corporation 股份公司 Be}$I_95\P
C (160)cost 成本 (H?ZSeWx
C (161)cost account 成本帐户 IB|]fzy
C (162)cost accounting 成本会计 &&L"&Rc
C (163)cost accounting manual 成本手册 =raA?Bp3;(
C (164)cost accounts calendar 成本报表的日历时间 T!Sj<,r+j
C (165)cost adjustment 成本调整 CT d|`
C (166)cost allocation 成本分配
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C (167)cost apportionment 成本分摊 QT#6'>&7-b
C (168)cost attribution 成本归属 +[m8c){
C (169)cost audit 成本审计 h<+|x7u
C (170)cost behaviour 成本性态 CDp8)=WJFF
C (171)cost benefit analysis 成本效益分析 1'G8o=~
C (172)cost center 成本中心 JLb6C52
C (173)cost driver 成本动因