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注会《审计》英语常用词汇
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1.audit 审计 {Q>4zepN!
2.attestation 鉴证 g(auB/0s
3.credibility 可信赖程度 w/^_w5
4.audit of financial statements 财务报表审计 ^OV!Q\j.q
5.agreed-upon procedures 执行商定程序 P*jiz@6
6.high levels of assurance 高水平保证 JMk2OK{0
7.compilation 编制 |"PS e~ u
8.reliability 可靠性 ; GE6S{~-
9.relevance 相关性 S\]9mHJI
10.professional skepticism 职业谨慎 Nd]RbX
11.objectivity 客观性 ?2_h.
12. professional competence 专业胜任能力 # >I_
13.Senior/CPA-in-charge 项目经理 a x)J!I18
14.audit engagement letter 业务约定书 ^rs{
1S
15.recurring audit 连续审计 dDSb1TM
16.the client 委托人 Yecdw'BW?
17.change CPA 更换注册会计师 Rp;"]Q&b
18.the existing CPA 现任注册会计师 |)xWQ KzA
19.the successor CPA 后任注册会计师 q{Gh5zg5O
20.the preceding CPA前任注册会计师 5VpqDL~d
21.issue the audit report 出具审计报告 s$zm)y5
22.expert 专家 Y}xM&%
23.the board of directors 董事会 8bQXC+bK
24.knowledge of the entity‘ s business 了解被审计单位情况 H
"Io!{aKU
25.assess material misstatement risks评估重大错报风险 r;)
31Tg
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 Qn|8Ic` *
27.a general knowledge of —— 初步了解―――的情况 "uP*pR^
28.a more knowledge of—— 进一步了解的情况 TV0sxod6
29.the prior year‘s working papers 以前年度工作底稿 t^Lb}A#$4
30.minutes of meeting 会议纪要 auB
931|
31.business risks 经营风险 ur E7ZKdI
32.appropriateness 适当性 $IS!GS&:
33.accounting estimate 会计估计 tK@7t0
34.management representations 管理层声明 N
p*T[J
35.going concern assumption 持续经营假设 R:(i}g<3
36.audit plan 审计计划 lxCAZa\
37.significant audit areas 重点审计领域 ?(U;T!n
38.error 错误 5Ok3y|cEx
39.fraud舞弊 Pwj|]0Y@
40.modified or additional procedures 修改或追加审计程序
B|V!=r1%
41.misappropriation of assets 侵占资产 %
sPze]
42.transactions without substance 虚假交易 YD@Z}NE
v"
43.unusual pressures 异常压力 ]'7Au]Us`
44.the suspected noncompliance 涉嫌存在违法行为 =L@CZ
"
45.materialiy 重要性 kN3 <l7
46.exceed the materiality level 超过重要性水平 vNs`UkA
47.approach the materiality level 接近重要性水平 `#w#!@s#@
48.an acceptably low level 可接受水平 $m~&| s
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 WtKKdL
50.misstatements or omissions 错报或漏报 */JYP +
51.aggregate 总计 Qd\='*:!
52.subsequent events 期后事项 OiXO<1'$
53.adjust the financial statements 调整财务报表 C-)d@LWI
54.perform additional audit procedures 实施追加的审计程序 mI{Fs|9h
55.audit risk 审计风险 {}8C/4iP
56.detection risk 检查风险 @;KYvDY
57.inappropriate audit opinion 不适当的审计意见 s
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58.material misstatement 重大的错报 6$:Q]zR#'H
59.tolerable misstatement 可容忍错报 %WKBd\O
60.the acceptable level of detection risk 可接受的检查风险 TQKcPVlE
61.assessed level of material misstatement risk 重大错报风险的评估水平 R2?s
NlF
62.simall business 小规模企业 M9o/
6
63.accounting system 会计系统 YlUh|sK7m
64.test of control 控制测试 ?<BI)[B
65.walk-through test 穿行测试 'K02T:\iZ
66.communication 沟通 CbW[_\
67.flow chart 流程图 ?%su?L
68.reperformance of internal control 重新执行 [0105l5
69.audit evidence 审计证据 +c!HXX
70.substantive procedures 实质性程序 iLJ@oM;2
71.assertions 认定 F!g1.49""
72.esistence 存在 d
(x'\4(K
73.occurrence 发生 j1qU 4#Y
74.completeness 完整性 BfCM\ij
75.rights and obligations 权利和义务 lwgwdB
76.valuation and allocation 计价和分摊 G u_\ySV/y
77.cutoff 截止 J=78p#XUg
78.accuracy 准确性 ybsw{[X>M
79.classification 分类 GDC@s<[k
80.inspection 检查 0G-obHe0
81.supervision of counting 监盘 :j .:t
82.observation 观察 !W8=\:D[
83.confirmation 函证 Q0Do B
84.computation 计算 uF|_6~g
85.analytical procedures 分析程序 -0<vmU
86.vouch 核对 l'_]0%o]
87.trace 追查 A?lR[`'u\
88.audit sampling 审计抽样 Ipq0
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89.error 误差 fCN+9!ljG`
90.expected error 预期误差 QW,:'\G
91.population 总体 Vt3*~Beb
92.sampling risk 抽样风险 !QvmzuK
93.non- sampling risk 非抽样风险 {4A,&pR
94.sampling unit 抽样单位 OI6Mx$
95.statistical sampling 统计抽样 8x)i{>#i
96.tolerable error 可容忍误差 _EP]|DTfr
97.the risk of under reliance 信赖不足风险 vdvnwzp!l
98.the risk of over reliance 信赖过度风险 Li|~%E1
99.the risk of incorrect rejection 误拒风险 9 Xl#$d5
100. the risk of incorrect acceptance 误受风险 `Mt|+iT$p
101.working trial balance 试算平衡表 p`A2^FS)
102.index and cross-referencing 索引和交叉索引 &+@`Si=
103.cash receipt 现金收入 H"^9g3U
104.cash disbursement 现金支出 zSD_t
105.bank statement 银行对账单 *yw!Y{e!9
106.bank reconciliation 银行存款余额调节表 ?Y
-;781
107.balance sheet date 资产负债表日 Q|{b8K
108.net realizable value 可变现净值 wT- <#+L\
109.storeroom 仓库 M^8zqAA
110.sale invoice 销售发票 YaSBIq{z
111.price list 价目表 ^7? WR?!
112.positive confirmation request 积极式询证函 8@LWg d
113.negative confirmation request 消极式询证函 w9<'0wcs
114.purchase requisition 请购单 HyWR&0J
115.receiving report 验收报告 cf$
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116.gross margin 毛利 hp/pm6
117.manufacturing overhead 制造费用 w.aEc}@(^
118.material requisition 领料单 CUG"2K9
119.inventory-taking 存货盘点 ^o _J0
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120.bond certificate 债券 )P
b$
121.stock certificate 股票 <F&XT@
122.audit report 审计报告 a}f/<-L
123.entity 被审计单位 <_t]?XHB[
124.addressee of the audit report 审计报告的收件人 S .x>w
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125.unqualified opinion 无保留意见 psmDGSm,&
126.qualified opinion 保留意见 "u4x#7n|
127.disclaimer of opinion 无法表示意见 HH7WMYoKY
128.adverse opinion 否定意见 X>uLGr>
.On qj^v
A (1)ABC 作业基础成本计算 :w5g!G?z
A (2)absorbed overhead 已吸收制造费用 }za pN
v
A (3)absorption costing 吸收成本计算 'Z.C&6_
A (4)account 账户,报表 j0~c2
A (5)accounting postulate 会计假设 /0gr?I1wr7
A (6)accounting series release 会计公告文件 vdgK3I
A (7)accounting valuation 会计计价 B@ufrQ#Y.
A (8)account sale 承销清单 Tq)hAZ
A (9)accountability concept 经营责任概念 x"C7NW[$
A (10)accountancy 会计职业 .),9qz`
A (11)accountant 会计师 |XG&[TI- "
A (12)accounting 会计 Ut'T!RD
A (13)agency cost 代理成本 +HUy,@^Pa
A (14)accounting bases 会计基础 }AB_i'C0
A (15)accounting manual 会计手册 BxV>s+o&]
A (16)accounting period 会计期间 `^^t#sT
A (17)accounting policies 会计方针 $)KODI>|
A (18)accounting rate of return 会计报酬率 XY? Cl
A (19)accounting reference date 会计参照日 ~4Fz A,,
A (20)accounting reference period 会计参照期间 u tkdL4G}'
A (21)accrual concept 应计概念 -eh .Tk
A (22)accrual expenses 应计费用 ackeq#
A (23)acid test ration 速动比率(酸性测试比率) Z}vDP^rf
A (24)acquisition 购置 -?1R l:rM
A (25)acquisition accounting 收购会计 Bnk<e
A (26)activity based accounting 作业基础成本计算
*JFkqbf
A (27)adjusting events 调整事项 D bi ^%
A (28)administrative expenses 行政管理费 v,QvCozOz
A (29)advice note 发货通知 :8/ 6dx@Y(
A (30)amortization 摊销 Q=DMfJ"
A (31)analytical review 分析性检查 RR+kjK?
A (32)annual equivalent cost 年度等量成本法 @VIY=qh
A (33)annual report and accounts 年度报告和报表 ~&ns?z>x
A (34)appraisal cost 检验成本 I2RXw
A (35)appropriation account 盈余分配账户 z>,tP
A (36)articles of association 公司章程细则 SYsO>`/ )
A (37)assets 资产 V{q*hQd_3
A (38)assets cover 资产保障 VR1]CN"G
A (39)asset value per share 每股资产价值 8:S+*J[gSn
A (40)associated company 联营公司 Y7qQ`|
A (41)attainable standard 可达标准 {4/*2IRN9h
x_<#28H!
A (42)attributable profit 可归属利润
n=~!x
A (43)audit 审计 J> ,w},`
A (44)audit report 审计报告 QbSLSMoL
A (45)auditing standards 审计准则 7\yh(+ kN
A (46)authorized share capital 额定股本 +IbV
A (47)available hours 可用小时 > vXJ9\
A (48)avoidable costs 可避免成本 LfW:
G5@-
B (49)back-to-back loan 易币贷款 gq*W 0S
B (50)backflush accounting 倒退成本计算 r
20!
B (51)bad debts 坏帐 WwWOic2
B (52)bad debts ratio 坏帐比率 G~u$BV'
B (53)bank charges 银行手续费 :~W(#T,$E
B (54)bank overdraft 银行透支 #Q["[}flVv
B (55)bank reconciliation 银行存款调节表 N\. g+ W
B (56)bank statement 银行对账单 >+;}"J
B (57)bankruptcy 破产 ,/V~T<FI
B (58)basis of apportionment 分摊基础 f9Xa}*
B (59)batch 批量 .9z}S=ZK
B (60)batch costing 分批成本计算 F|!=]A<
B (61)beta factor B(市场)风险因素 Y$Rte.?
B (62)bill 账单 >f^kp8`3{Y
B (63)bill of exchange 汇票 EFI!b60mc
B (64)bill of landing 提单 nwfu@h0G
B (65)bill of materials 用料预计单 @m%B>X28F
B (66)bill payable 应付票据 <Pe'&u
B (67)bill receivable 应收票据 daSx^/$R
B (68)bin card 存货记录卡 ?G!p4u?C
B (69)bonus 红利 dG~U3\!
B (70)book-keeping 薄记 VFnxj52<
B (71)Boston classification 波士顿分类 N
`H`\+
B (72)breakeven chart 保本图 eS4t0`kP
B (73)breakeven point 保本点 W;!V_-:
B (74)breaking-down time 复位时间 iKaS7lWH
B (75)budget 预算 3rN}iSF^
B (76)budget center 预算中心 @sZ' --Y
B (77)budget cost allowance 预算成本折让 HL$7Ou
B (78)budget manual 预算手册 Ywt9^M|z;
B (79)budget period 预算期间 KdZ=g ZSH
B (80)budgetary control 预算控制 ';.y`{/
B (81)budgeted capacity 预算生产能力 ,SdxIhL
B (82)burden 制造费用 qJl DQc-
B (83)business center 经营中心 n,-*$~{
B (84)business entity 营业个体 y!S:d
B (85)business unit 经营单位 m8b-\^eP7
B (86)buy-out management 管理性购买产权 mrG#ox4$
B (87)by-product 副产品 V^n=@CZT9C
C (88)called-up share capital 催缴股本 +5R8mbD!
C (89)capacity 生产能力 @J^
Oy
3z
C (90)capacity ratios 生产能力比率 @_c&lToj_
C (91)capital 资本 /']
`}*d
C (92)capital assets pricing model资本资产计价模式 &E!m(|6?+
C (93)capital commitment 承诺资本 B 2_fCSlg
C (94)capital employed 已运用的资本 ,.=7{y~
C (95)capital expenditure 资本支出 ?/@XJcm+
C (96)capital expenditureauthorization 资本支出核准 N 5{w
C (97)capital expenditure control 资本支出控制 G'wW-|
C (98)capital expenditure proposal资本支出申请 r~,3
C (99)capital funding planning 资本基金筹集计划 apM)$
C (100)capital gain 资本收益 :]8A;`G}
C (101)capital investment appraisal资本投资评估 *N{k#d/
C (102)capital maintenance 资本保全 cL#z
E
C (103)capital resource planning 资本资源计划 4pcIH5)z
C (104)capital surplus 资本盈余 (&V*~OR
C (105)capital turnover 资本周转率 S @!z'$&
C (106)card 记录卡 T(cpU
,Q
C (107)cash 现金 `@6y Wb:X
C (108)cash account 现金账户 td$RDtW[3
C (109)cash book 现金账薄 r@'~cF]m
C (110)cash cow 金牛产品 e!C,<W&B\
C (111)cash flow 现金流量 R Eo{E
C (112)cash discounted 现金贴现 37tJ6R6[
C (113)cash flow budget 现金流量预算 G(F=6L~;
C (114)cash flow statement 现金流量表 Gw6!cp|/
C (115)cash ledger 现金分类账 r`+G9sj3U
C (116)cash limit 现金限额 23bTCp.d
C (117)CCA 现时成本会计 $|!3ks
C (118)center 中心 6Rg>h
C (119)changeover time 变更时间 `!ja0Sq]U
C (120)chartered entity 特许经济个体 2*n~r
C (121)cheque 支票 K^b'<} $|p
C (122)cheque register 支票登记薄 8yZs>Og?
C (123)coin analysis 零钱分类 3_i29ghv
C (124)classification 分类 A&-2f]L
tl
C (125)clock card 工时卡 _a`/{M|
C (126)code 代码 n7
n-uc
C (127)commitment accounting 承诺确认会计 fP( n 3Q
C (128)common cost 共同成本 6HVX4Z#VH
C (129)company limited byguarantee 有限担保责任公司 ,K&L/*
C (130)company limited shares 股份有限公司 v.,D,6qZ
C (131)competitive position 竞争能力状况 mv/Nz?
C (132)concept 概念 'auYm
X
C (133)conglomerate 跨行业企业 2j{T8F\]
C (134)consistency concept 一致性概念 x;STt3M~
C (135)consolidated accounts 合并报表 K)n058PO
C (136)consolidation accounting 合并会计 dg(sRTi{
C (137)consortium 财团 9:E.Iy
C (138)contingency plan 应急计划 6mIRa(6V
C (139)contingent liabilities 或有负债 LzEH&y_O
C (140)continuous operation 连续生产 <hgfgk7<
C (141)contra 抵消 o6:]Hvqjr
C (142)contract cost 合同成本 y;.5AvfD
C (143)contract costing 合同成本计算 mGw*6kOIS
C (144)contribution 贡献毛益 9!Fg1h=
C (145)contribution centre 贡献中心 u+pZ<Bb
C (146)contribution chart 贡献图 73ABop
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 b0N7[M1Xl
C (148)contribution to salesration 贡献毛益对销售比率 A- #c1KU!
C (149)control 控制 PvxU.
C (150)control account 控制帐户 G/1V4-@
C (151)control limits 控制限度 ]0}NF
C (152)controllability concept 可控制概念 a5`9mR)Y$'
C (153)controllable cost 可控制成本 ZRa~miKyM
C (154)conversion cost 加工成本 Cv`dK=n>
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 2P|j<~JS
C (156)corporate appraisal 公司评估 t6%zfm
C (157)corporate planning 公司计划 Ui"3'OU'
C (158)corporate social reporting 公司社会报告 `4q
t mbj
C (159)corporation 股份公司 2(9~G|C.
C (160)cost 成本 S<w?,Z
C (161)cost account 成本帐户 a{kLAx[>
C (162)cost accounting 成本会计 J@4 Z+l9
C (163)cost accounting manual 成本手册 *Oh]I|?
C (164)cost accounts calendar 成本报表的日历时间 FaG&U
C (165)cost adjustment 成本调整 _=I&zUF
C (166)cost allocation 成本分配 ?Vi U%t8J5
C (167)cost apportionment 成本分摊 9*[!ux7h
C (168)cost attribution 成本归属 bI)%g
C (169)cost audit 成本审计 iis}=i7|
C (170)cost behaviour 成本性态 [XNDYaF8
C (171)cost benefit analysis 成本效益分析 'W p~8}i@
C (172)cost center 成本中心 7{OD/*|
C (173)cost driver 成本动因