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注会《审计》英语常用词汇 o|YY,G=C
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1.audit 审计 9fj3q>Un,
2.attestation 鉴证 1@rI4U@D
3.credibility 可信赖程度 4{=zO(>
4.audit of financial statements 财务报表审计 As
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5.agreed-upon procedures 执行商定程序 sG[v vm
6.high levels of assurance 高水平保证 i t.Lh'N;T
7.compilation 编制 V9&7K65-1
8.reliability 可靠性 _y*@Hj
9.relevance 相关性 dmI~$*
10.professional skepticism 职业谨慎 F6 ?4&h?n
11.objectivity 客观性 OJ^kESrm8
12. professional competence 专业胜任能力 (KtuikJ32^
13.Senior/CPA-in-charge 项目经理 F7P?*!dx
14.audit engagement letter 业务约定书 I
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15.recurring audit 连续审计 :,Z'/e0&
16.the client 委托人 ;rXkU9
17.change CPA 更换注册会计师 :>4pH
18.the existing CPA 现任注册会计师 y (@j;Q3(r
19.the successor CPA 后任注册会计师 Yef=HSzo
20.the preceding CPA前任注册会计师 > Dy<@e
21.issue the audit report 出具审计报告 N3O3V5':!
22.expert 专家 B( r~Nvc
23.the board of directors 董事会 zGzeu)d
24.knowledge of the entity‘ s business 了解被审计单位情况 E[q:65xl
25.assess material misstatement risks评估重大错报风险 6a6;]lsG
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 g@
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27.a general knowledge of —— 初步了解―――的情况 4efIw<1_
28.a more knowledge of—— 进一步了解的情况 B_R
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29.the prior year‘s working papers 以前年度工作底稿 W%&t[_21
30.minutes of meeting 会议纪要 KZrg4TEVi
31.business risks 经营风险 UdO(9Jc5^
32.appropriateness 适当性 ;e
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33.accounting estimate 会计估计 `#@#eZ
34.management representations 管理层声明 s8BfOl-
35.going concern assumption 持续经营假设 " kp+1sG8
36.audit plan 审计计划 ]nPfIBoS
37.significant audit areas 重点审计领域 qLC_
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38.error 错误 $d0xJxM
39.fraud舞弊 (5CdA1|
40.modified or additional procedures 修改或追加审计程序 QA|87alh
41.misappropriation of assets 侵占资产 YX*NjXL
42.transactions without substance 虚假交易 VWhq+8z
43.unusual pressures 异常压力 PL"u^G`
44.the suspected noncompliance 涉嫌存在违法行为 5rp,xk!
45.materialiy 重要性 >A&D/kMO
46.exceed the materiality level 超过重要性水平 ,~8&0p
47.approach the materiality level 接近重要性水平 3oD?e
48.an acceptably low level 可接受水平 cft/;Au{
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 rtM29~c>@
50.misstatements or omissions 错报或漏报 gn82_
51.aggregate 总计 #h=pU/R
52.subsequent events 期后事项 ;c tPe[5
53.adjust the financial statements 调整财务报表 7`xeuK
54.perform additional audit procedures 实施追加的审计程序 JG^fu*K
55.audit risk 审计风险 !m]_
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56.detection risk 检查风险 1fgO3N
57.inappropriate audit opinion 不适当的审计意见 om_UQgC@r
58.material misstatement 重大的错报 +az=EF
59.tolerable misstatement 可容忍错报 ^*?mb)
60.the acceptable level of detection risk 可接受的检查风险 lZ,w#sqbY
61.assessed level of material misstatement risk 重大错报风险的评估水平 <Wrn/%tL
62.simall business 小规模企业 Z7]["
63.accounting system 会计系统 813t=A
64.test of control 控制测试 \d
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65.walk-through test 穿行测试 %Z~0v
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66.communication 沟通 DP@F-Q4
67.flow chart 流程图 A4K8DP
68.reperformance of internal control 重新执行 C" SG':
69.audit evidence 审计证据 %*bGW'Cw
70.substantive procedures 实质性程序 ]g] ]\hS
71.assertions 认定
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72.esistence 存在 H8!;
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73.occurrence 发生 =w !>/#U
74.completeness 完整性 m>FP&~2
75.rights and obligations 权利和义务 f]sc[_n]
76.valuation and allocation 计价和分摊 ^7Z#g0{^w
77.cutoff 截止 _ASyGmO{
78.accuracy 准确性 w;b;rHAZ\
79.classification 分类 1S{AGgls5
80.inspection 检查 z( !K8
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81.supervision of counting 监盘 }1kZF{KD<[
82.observation 观察 TI5<'
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83.confirmation 函证 Ll$,"}0T
84.computation 计算 \+Nn>wW.
85.analytical procedures 分析程序 X_HU?Q_N
86.vouch 核对 6N\f>c
87.trace 追查 g:oB j6$
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88.audit sampling 审计抽样
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89.error 误差 }'`iJb\
90.expected error 预期误差 ^\ku}X_[?
91.population 总体 9P1!<6mN\
92.sampling risk 抽样风险 j^5VmG
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 T`$!/BlZ
95.statistical sampling 统计抽样 aN
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96.tolerable error 可容忍误差 ;$Pjl8\
97.the risk of under reliance 信赖不足风险 2rG
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98.the risk of over reliance 信赖过度风险 % `\}#
99.the risk of incorrect rejection 误拒风险 1j_
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100. the risk of incorrect acceptance 误受风险 Vi=u}(*
101.working trial balance 试算平衡表 ^ *1hz<
102.index and cross-referencing 索引和交叉索引 Oh=E!
103.cash receipt 现金收入 *";O_ :C!
104.cash disbursement 现金支出 d-{1>\-_
105.bank statement 银行对账单 "}Oj N\
106.bank reconciliation 银行存款余额调节表 dbG902dR
107.balance sheet date 资产负债表日 'T+v&M
108.net realizable value 可变现净值 (z.4er}o
109.storeroom 仓库 jdf3XTw
110.sale invoice 销售发票 2cQG2N2*
111.price list 价目表 $tqr+1P
112.positive confirmation request 积极式询证函 !d
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113.negative confirmation request 消极式询证函 ]G}:cCpd+a
114.purchase requisition 请购单 q[TGEgG
115.receiving report 验收报告 1|WrJ-Uf
116.gross margin 毛利 GL-Pir
117.manufacturing overhead 制造费用 LjySO2
118.material requisition 领料单 /?%1;s:'
119.inventory-taking 存货盘点 sl_f+h0
120.bond certificate 债券 F-=Xbyr3@
121.stock certificate 股票 BHf7\+Ul
122.audit report 审计报告 dZkj|
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123.entity 被审计单位 duV\Kt/g^
124.addressee of the audit report 审计报告的收件人 /k.?x] Ab
125.unqualified opinion 无保留意见 {k uC+~R
126.qualified opinion 保留意见 @[v4[yq-
127.disclaimer of opinion 无法表示意见 -Oplk*
128.adverse opinion 否定意见 7-Mm+4O9
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A (1)ABC 作业基础成本计算 r7+Ytr
A (2)absorbed overhead 已吸收制造费用 PI&@/+
A (3)absorption costing 吸收成本计算 +>QD4z#
A (4)account 账户,报表 AOM@~qyc
A (5)accounting postulate 会计假设 |.?$:D&6
A (6)accounting series release 会计公告文件 LMRq.wxbbB
A (7)accounting valuation 会计计价 UM}MK
A (8)account sale 承销清单 F;8
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A (9)accountability concept 经营责任概念 xM:9XhH1
A (10)accountancy 会计职业 7v
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A (11)accountant 会计师 ]D<3yIGS
A (12)accounting 会计 iE#I^`^V
A (13)agency cost 代理成本 rm%MQmF
A (14)accounting bases 会计基础 Y'O3RA5E
A (15)accounting manual 会计手册 Zvkb=
A (16)accounting period 会计期间 `zOn(6B;U
A (17)accounting policies 会计方针 -5y=K40
A (18)accounting rate of return 会计报酬率 y q6:7<
A (19)accounting reference date 会计参照日 %?PRBE'}'
A (20)accounting reference period 会计参照期间 AGV+Y6
A (21)accrual concept 应计概念 _F`RwBOjs
A (22)accrual expenses 应计费用 /Jc54d
A (23)acid test ration 速动比率(酸性测试比率) '_l5Br73=
A (24)acquisition 购置 UIo jXR<
A (25)acquisition accounting 收购会计 jm0v=m7
A (26)activity based accounting 作业基础成本计算 Vrt*,R&
A (27)adjusting events 调整事项 O4oI&i 7
A (28)administrative expenses 行政管理费 &%;K_asV;
A (29)advice note 发货通知 }K|40oO5
A (30)amortization 摊销 tY- `$U@
A (31)analytical review 分析性检查 :+Tvq,/"
A (32)annual equivalent cost 年度等量成本法 fjLS_Q
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A (33)annual report and accounts 年度报告和报表 C zxF
A (34)appraisal cost 检验成本 >k8FUf(c
A (35)appropriation account 盈余分配账户 jg3T1R
OL
A (36)articles of association 公司章程细则 ys9'1+9
A (37)assets 资产 xeW}`i5_w
A (38)assets cover 资产保障 LvW7>-
A (39)asset value per share 每股资产价值 ^oDSU7j5,
A (40)associated company 联营公司 v5 I}a7
A (41)attainable standard 可达标准 R]"
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A (42)attributable profit 可归属利润 K?6#jT6#
A (43)audit 审计 "$ U!1
A (44)audit report 审计报告 k? !'OHmBL
A (45)auditing standards 审计准则 qsHjqK@(
A (46)authorized share capital 额定股本 B qcFbY
A (47)available hours 可用小时 bj_oA
i
A (48)avoidable costs 可避免成本 cm`x;[e6l
B (49)back-to-back loan 易币贷款 eVRjU
B (50)backflush accounting 倒退成本计算 ,IRy.
qy
B (51)bad debts 坏帐 @QAI 0ZY
B (52)bad debts ratio 坏帐比率 sh;>6xB
B (53)bank charges 银行手续费 B8NMo5a
B (54)bank overdraft 银行透支 G$E+qk
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B (55)bank reconciliation 银行存款调节表 1Wb_>`;
B (56)bank statement 银行对账单 kZNVUhW6S
B (57)bankruptcy 破产 ]::g-&%Um
B (58)basis of apportionment 分摊基础 6MmkEU z
B (59)batch 批量 Bn5$TiTcl
B (60)batch costing 分批成本计算 ,2]a<0m
B (61)beta factor B(市场)风险因素 5^C.}/#>F
B (62)bill 账单 S\ ) ~9?
B (63)bill of exchange 汇票 DwIX\9
B (64)bill of landing 提单 5?-@}PL!Y
B (65)bill of materials 用料预计单 Mcqym8,q|3
B (66)bill payable 应付票据 /XXy
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B (67)bill receivable 应收票据 R_B`dP<"~Y
B (68)bin card 存货记录卡 /yFs$t>9
B (69)bonus 红利 %Mr^~7nN
B (70)book-keeping 薄记 ehyCAp0oI
B (71)Boston classification 波士顿分类 |`Iispn
B (72)breakeven chart 保本图 e#s-MK-Q
B (73)breakeven point 保本点 M`tNYs]V
B (74)breaking-down time 复位时间
f~w!Z
B (75)budget 预算 TgvBy
B (76)budget center 预算中心 2)(ynrCe
B (77)budget cost allowance 预算成本折让 9;tY'32/
B (78)budget manual 预算手册 q1,
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B (79)budget period 预算期间 Gk]6WLi
B (80)budgetary control 预算控制 hYSf;cG}A
B (81)budgeted capacity 预算生产能力 #L9F\ <K
B (82)burden 制造费用 .{4U]a;[
B (83)business center 经营中心 Rp_)LA
B (84)business entity 营业个体 Q$8K-5U%
B (85)business unit 经营单位 @q+X:K5b
B (86)buy-out management 管理性购买产权 rixt_}aE
B (87)by-product 副产品 Jq_AR!} %
C (88)called-up share capital 催缴股本 O^KIB%}fu
C (89)capacity 生产能力 !b8.XGo
C (90)capacity ratios 生产能力比率 KLCd`vr.xf
C (91)capital 资本 48RSuH
C (92)capital assets pricing model资本资产计价模式 rA[wC%%
C (93)capital commitment 承诺资本 1XJLGMW,
C (94)capital employed 已运用的资本 DgODTxiX
C (95)capital expenditure 资本支出 Z&Xp9"j,@;
C (96)capital expenditureauthorization 资本支出核准 y-lBaTE9
C (97)capital expenditure control 资本支出控制 YK )e
C (98)capital expenditure proposal资本支出申请 Q<T+t0G\O-
C (99)capital funding planning 资本基金筹集计划 `}S;_g!
C (100)capital gain 资本收益 h Nx#x
C (101)capital investment appraisal资本投资评估 MP$9W)
C (102)capital maintenance 资本保全 uO5y{O2W
C (103)capital resource planning 资本资源计划 u_jhmKr~
C (104)capital surplus 资本盈余 bz|-x
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C (105)capital turnover 资本周转率 k%%0"+y#a
C (106)card 记录卡 -d_7 q
C (107)cash 现金 n
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C (108)cash account 现金账户 Qz`v0"'w
C (109)cash book 现金账薄 4^_'LiX3[
C (110)cash cow 金牛产品 f]48>LRE8
C (111)cash flow 现金流量 ]? %*3I
C (112)cash discounted 现金贴现 v`Yj)
C (113)cash flow budget 现金流量预算 jP}Ix8vc=
C (114)cash flow statement 现金流量表 3NSX(gC%
C (115)cash ledger 现金分类账 dzs(sM=
C (116)cash limit 现金限额 X{ f#kB]w
C (117)CCA 现时成本会计 s5J?,xu
C (118)center 中心 Mq52B_
C (119)changeover time 变更时间 &*#Obv
C (120)chartered entity 特许经济个体 +{L=cW
A"
C (121)cheque 支票 UZx8ozv'
C (122)cheque register 支票登记薄 wf2v9.;X:<
C (123)coin analysis 零钱分类 >,a$)
z
C (124)classification 分类 F}c}I8Ao
C (125)clock card 工时卡 'nN'bVl/
C (126)code 代码 nR8r$2B+t
C (127)commitment accounting 承诺确认会计 U5ME`lN*`
C (128)common cost 共同成本 QE+HL8c^s
C (129)company limited byguarantee 有限担保责任公司 SaFNPnk=
C (130)company limited shares 股份有限公司 GUC.t7!
C (131)competitive position 竞争能力状况 3gs!ojG
C (132)concept 概念 Ot;)zft
C (133)conglomerate 跨行业企业 ;VS$xnZ
C (134)consistency concept 一致性概念 $
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C (135)consolidated accounts 合并报表 %/w%A:y#&
C (136)consolidation accounting 合并会计 8c%_R23
C (137)consortium 财团 %<{1N|
C (138)contingency plan 应急计划 A5go)~x\
C (139)contingent liabilities 或有负债 w\y)
C (140)continuous operation 连续生产 7mA:~- .u
C (141)contra 抵消 Kp>fOe'KW
C (142)contract cost 合同成本 $7*@TMX
C (143)contract costing 合同成本计算 97vQM
C (144)contribution 贡献毛益 uU/'oZ?
C (145)contribution centre 贡献中心 -8Hv3J'=
C (146)contribution chart 贡献图 p|Qn?^
C:
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 e#!p6+#"
C (148)contribution to salesration 贡献毛益对销售比率 -+y3~^EYm,
C (149)control 控制 Vp1Ff
C (150)control account 控制帐户 rIeOli:<
C (151)control limits 控制限度 |p`}vRv
Uh
C (152)controllability concept 可控制概念 y'C
C (153)controllable cost 可控制成本 Ou{VDE
C (154)conversion cost 加工成本 eI1C0Uz1
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 DLO2$d
C (156)corporate appraisal 公司评估 H1r8n$h
C (157)corporate planning 公司计划 @ \*Zq
C (158)corporate social reporting 公司社会报告 6"yIk4u:
C (159)corporation 股份公司 a+<{!+3v
C (160)cost 成本 |:pBk:
C (161)cost account 成本帐户 5DL(#9F8b9
C (162)cost accounting 成本会计 #|K5ma
C (163)cost accounting manual 成本手册 DFp">1@`PR
C (164)cost accounts calendar 成本报表的日历时间 v+C%t!dx
C (165)cost adjustment 成本调整 @T%8EiV
C (166)cost allocation 成本分配 <Aqo[']
C (167)cost apportionment 成本分摊 MH/bJtNq
C (168)cost attribution 成本归属 cUr5x8<W).
C (169)cost audit 成本审计 Lum5Va%0
C (170)cost behaviour 成本性态 #6@4c5{2=4
C (171)cost benefit analysis 成本效益分析 3&zcdwPj
C (172)cost center 成本中心 y.gjs<y
C (173)cost driver 成本动因