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注会《审计》英语常用词汇 9]8M {L
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1.audit 审计 A%M&{S'+|X
2.attestation 鉴证 `|JQ)
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3.credibility 可信赖程度 sEfGf.
4.audit of financial statements 财务报表审计 ( Gxv?\
5.agreed-upon procedures 执行商定程序 =TI|uD6T
6.high levels of assurance 高水平保证 r3 {o_w
7.compilation 编制 &4MVk3SLx#
8.reliability 可靠性 kqAQrg]n
9.relevance 相关性 PZA;10z
10.professional skepticism 职业谨慎 Ip0@Q}^
11.objectivity 客观性 nBiA=+'v
12. professional competence 专业胜任能力
>-y&k^a=
13.Senior/CPA-in-charge 项目经理 G@Zi3 5
14.audit engagement letter 业务约定书 WU,72g=
15.recurring audit 连续审计 u=
+
16.the client 委托人 2|w.A!
17.change CPA 更换注册会计师 ;/{Q4X{
18.the existing CPA 现任注册会计师 kk5i{.?[
19.the successor CPA 后任注册会计师 -+I! (?
20.the preceding CPA前任注册会计师 Q+ST8
21.issue the audit report 出具审计报告 v:T` D
22.expert 专家 _5YL !v&
23.the board of directors 董事会 qV$',U*+T
24.knowledge of the entity‘ s business 了解被审计单位情况 ?y45#Tk]
25.assess material misstatement risks评估重大错报风险 t
@19a6:Co
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 yxQAO_C
27.a general knowledge of —— 初步了解―――的情况 TuCOoz@d
28.a more knowledge of—— 进一步了解的情况 s9GPDfZ
29.the prior year‘s working papers 以前年度工作底稿 cwC,VYVl
30.minutes of meeting 会议纪要 Q}.y"|^
31.business risks 经营风险 o-'i)pp
32.appropriateness 适当性 .y2<2eW
33.accounting estimate 会计估计 Z/RUrYeb
34.management representations 管理层声明 n_ez6{
35.going concern assumption 持续经营假设 ujWHO$uz!
36.audit plan 审计计划 `y6l^ep
37.significant audit areas 重点审计领域 !<6wrOMa O
38.error 错误 80]TKf>
39.fraud舞弊 w./EJkKI
40.modified or additional procedures 修改或追加审计程序 # nYGKZ
41.misappropriation of assets 侵占资产 SCH![Amq
42.transactions without substance 虚假交易 *wF:Q;_<z
43.unusual pressures 异常压力 A07P$3>/W
44.the suspected noncompliance 涉嫌存在违法行为 X9gC2iSs]
45.materialiy 重要性 fY"28#
46.exceed the materiality level 超过重要性水平 E;d 5$
47.approach the materiality level 接近重要性水平 |uZ=S]V@
48.an acceptably low level 可接受水平 ?Ru`ma\;
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 i:8^:(i
50.misstatements or omissions 错报或漏报 x[^A
9
51.aggregate 总计 imhq*f#A[
52.subsequent events 期后事项 cnPXvD^kY
53.adjust the financial statements 调整财务报表 9G8QzIac
54.perform additional audit procedures 实施追加的审计程序 :d2u? +F
55.audit risk 审计风险 ipp_?5TL
56.detection risk 检查风险 g^4FzJ
57.inappropriate audit opinion 不适当的审计意见 v(7A=/W_
58.material misstatement 重大的错报
J3.Q8f
59.tolerable misstatement 可容忍错报 `
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60.the acceptable level of detection risk 可接受的检查风险 1Dcar
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61.assessed level of material misstatement risk 重大错报风险的评估水平 9cmJD5OO
62.simall business 小规模企业 udZ: OU<
63.accounting system 会计系统 B
D0-v`
64.test of control 控制测试 eztk$o
65.walk-through test 穿行测试 2*L/c-
66.communication 沟通 uWInx6p
67.flow chart 流程图 KJ)&(Yx
68.reperformance of internal control 重新执行 uY~A0I5Z
69.audit evidence 审计证据 D)sEAfvX
70.substantive procedures 实质性程序 %UJ4wm
71.assertions 认定 S+y2eP G
72.esistence 存在 C|zH {.H
73.occurrence 发生 |)-:w?
74.completeness 完整性 ZtLn*M
75.rights and obligations 权利和义务 /_a *C.a6
76.valuation and allocation 计价和分摊 <"+C<[n.
77.cutoff 截止 JAz;_wS(k
78.accuracy 准确性 ,h._iO)I^
79.classification 分类 u"gp">
80.inspection 检查 m'B6qy!}6
81.supervision of counting 监盘 R,bcE4WR"
82.observation 观察 \-0` %k"&
83.confirmation 函证 _D4}[`
84.computation 计算 zNf5OItx
85.analytical procedures 分析程序 6v#G'M#r
86.vouch 核对 R7{hoqI2
87.trace 追查 {@$3bQ
88.audit sampling 审计抽样 :GYv9OG
89.error 误差 m6cW
90.expected error 预期误差 eFI4(Y
91.population 总体 5Z,lWp2A
92.sampling risk 抽样风险 >[@d&28b%
93.non- sampling risk 非抽样风险 3T/j5m}+!
94.sampling unit 抽样单位 2AW{qwk7
95.statistical sampling 统计抽样 o{LFXNcg[
96.tolerable error 可容忍误差 vNSf:5H$
97.the risk of under reliance 信赖不足风险 A%2}?Ds
98.the risk of over reliance 信赖过度风险 |pR$' HO
99.the risk of incorrect rejection 误拒风险 ~Wm}M
100. the risk of incorrect acceptance 误受风险 [ d7]&i}*|
101.working trial balance 试算平衡表 c7IR06E
102.index and cross-referencing 索引和交叉索引 hob$eWgr
103.cash receipt 现金收入 !VZj!\I
104.cash disbursement 现金支出 |=T<WU1$
105.bank statement 银行对账单 *KH@u
106.bank reconciliation 银行存款余额调节表 hY 2PV7"[;
107.balance sheet date 资产负债表日 ~(/HgFLLu
108.net realizable value 可变现净值 b1]_e'jj
109.storeroom 仓库 I7^X;Q
F
110.sale invoice 销售发票 [Mc5N
111.price list 价目表 kG$8E
112.positive confirmation request 积极式询证函 F5MPy[
113.negative confirmation request 消极式询证函 X2YOD2<v
114.purchase requisition 请购单 3&fFIab9
115.receiving report 验收报告 H;|:r[d!
116.gross margin 毛利 /$,=>
117.manufacturing overhead 制造费用 iBC>w+t14
118.material requisition 领料单 u/'sdt
119.inventory-taking 存货盘点 i%4k5[f.:
120.bond certificate 债券 wP0+Xv,
121.stock certificate 股票 S)@vl^3ec
122.audit report 审计报告 Pm(:M:a
123.entity 被审计单位 p30&JJ!~"
124.addressee of the audit report 审计报告的收件人 yKEFne8^
125.unqualified opinion 无保留意见 _i@eOqoC
126.qualified opinion 保留意见 %H@76NvEz
127.disclaimer of opinion 无法表示意见 :qTcxzV
128.adverse opinion 否定意见 *;E+9^:V
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A (1)ABC 作业基础成本计算 {FY[|:Cp
A (2)absorbed overhead 已吸收制造费用 .4FcZJvy
A (3)absorption costing 吸收成本计算 6n\z53Mk
A (4)account 账户,报表 '#PqI)P
A (5)accounting postulate 会计假设 &Z!K]OSY
A (6)accounting series release 会计公告文件 qK
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A (7)accounting valuation 会计计价 2RUR=%C
A (8)account sale 承销清单 -Dxhq&
}Y
A (9)accountability concept 经营责任概念 D8AIVK]
A (10)accountancy 会计职业 yL
x .#kx6
A (11)accountant 会计师 hdJwNmEA>
A (12)accounting 会计 8{SU?MHQLE
A (13)agency cost 代理成本 Pph8"`mv.m
A (14)accounting bases 会计基础 t`YZ)>Ws
A (15)accounting manual 会计手册 6.h
A (16)accounting period 会计期间 auTTvJ
A (17)accounting policies 会计方针 Evq Ai/(g
A (18)accounting rate of return 会计报酬率 ]'!xc9KGR
A (19)accounting reference date 会计参照日 {hRie+
A (20)accounting reference period 会计参照期间 L\wpS1L(
A (21)accrual concept 应计概念 pNE\@U|4E
A (22)accrual expenses 应计费用 k7|z$=zY
A (23)acid test ration 速动比率(酸性测试比率) ViwpyC'v
A (24)acquisition 购置 h<'5q&y
A (25)acquisition accounting 收购会计 Vm;Qw
A (26)activity based accounting 作业基础成本计算 -F+P;S
A (27)adjusting events 调整事项 ~/jxB)t
A (28)administrative expenses 行政管理费 O< tnM<"(
A (29)advice note 发货通知 4!~
.6cp3
A (30)amortization 摊销 3R%UPT0>
A (31)analytical review 分析性检查 JV]u(PL
A (32)annual equivalent cost 年度等量成本法 "R2t&X[9
A (33)annual report and accounts 年度报告和报表 zP(=,)d
A (34)appraisal cost 检验成本 LX\*4[0%K
A (35)appropriation account 盈余分配账户 %:w% o$
A (36)articles of association 公司章程细则 PL9eU y
A (37)assets 资产 fHe0W
A (38)assets cover 资产保障 8\)U|/A7
A (39)asset value per share 每股资产价值 S`@6c$y k
A (40)associated company 联营公司 yI.}3y{^5
A (41)attainable standard 可达标准 GtM(
Y
:x""E5H
A (42)attributable profit 可归属利润 of'ZNQ/
A (43)audit 审计 jxnQG A
A (44)audit report 审计报告 -M:hlwha
A (45)auditing standards 审计准则 @bW[J
A (46)authorized share capital 额定股本 RJRq` T|m
A (47)available hours 可用小时 kUg+I_j6*
A (48)avoidable costs 可避免成本 HLSfoQ&
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B (49)back-to-back loan 易币贷款 :Dk@?o@2;C
B (50)backflush accounting 倒退成本计算 88#qu.
B (51)bad debts 坏帐 iL0jpa<}
B (52)bad debts ratio 坏帐比率 i'Y'HI
B (53)bank charges 银行手续费 50`iCD
B (54)bank overdraft 银行透支 jKj=#O
B (55)bank reconciliation 银行存款调节表 1J-Qh<Q
B (56)bank statement 银行对账单 m+Q5vkW
B (57)bankruptcy 破产 Foe>}6~{?
B (58)basis of apportionment 分摊基础
xA&
B (59)batch 批量 )pjjW"C+
B (60)batch costing 分批成本计算 ,ykPQzO
B (61)beta factor B(市场)风险因素 -OrY{^F
B (62)bill 账单 vr{'FMc
B (63)bill of exchange 汇票 N4a`8dS|
B (64)bill of landing 提单 B0)`wsb_
B (65)bill of materials 用料预计单 i5
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B (66)bill payable 应付票据 ){+[$@9
B (67)bill receivable 应收票据 Jtp>m?1Ve
B (68)bin card 存货记录卡 }{&ln
B (69)bonus 红利 llHc=&y#
B (70)book-keeping 薄记 ,C{^`Bk-W
B (71)Boston classification 波士顿分类 Mhe|eD#)
B (72)breakeven chart 保本图 I%}L@fZ
B (73)breakeven point 保本点 Vl{~@G, @
B (74)breaking-down time 复位时间 @PPR$4
B (75)budget 预算 Xr?>uqY!M
B (76)budget center 预算中心 9H
f*cQ
B (77)budget cost allowance 预算成本折让 cc|CC
Zl
B (78)budget manual 预算手册 =PNdP
B (79)budget period 预算期间 _{6,.TN
B (80)budgetary control 预算控制 01LZE,.
B (81)budgeted capacity 预算生产能力 RDs,sj/Y9?
B (82)burden 制造费用 tS\=<T
B (83)business center 经营中心 Ky[bX
B (84)business entity 营业个体 y$IaXr5L
B (85)business unit 经营单位 m<FF$pTT
B (86)buy-out management 管理性购买产权 E tJ~dL)
B (87)by-product 副产品 T&1-eq>l
C (88)called-up share capital 催缴股本 xClRO,-
C (89)capacity 生产能力 F2IC$:e
M
C (90)capacity ratios 生产能力比率 Ro'jM0(KE
C (91)capital 资本 CN.6E<9'kK
C (92)capital assets pricing model资本资产计价模式 ^Sy^+=
wK3
C (93)capital commitment 承诺资本 G*i.a*9<)
C (94)capital employed 已运用的资本 bK3B3r#$
C (95)capital expenditure 资本支出 0jR){G9+
C (96)capital expenditureauthorization 资本支出核准 sA/,+a
M
C (97)capital expenditure control 资本支出控制 sS,
zzx<
C (98)capital expenditure proposal资本支出申请 W1xf2=z`)T
C (99)capital funding planning 资本基金筹集计划 CE~r4
C (100)capital gain 资本收益 Bu7A{DRf
C (101)capital investment appraisal资本投资评估 f;.SSiT
C (102)capital maintenance 资本保全 h ZoC _\
C (103)capital resource planning 资本资源计划 !xkj30O(G
C (104)capital surplus 资本盈余 A)8rk_92Q
C (105)capital turnover 资本周转率 &&;ex9
C (106)card 记录卡 jEUx
q%BH
C (107)cash 现金 fO*)LPen.z
C (108)cash account 现金账户 Q> kiVvc
C (109)cash book 现金账薄 qh%i5Mu
C (110)cash cow 金牛产品 hzaU8kb
C (111)cash flow 现金流量 X(IyvfC
C (112)cash discounted 现金贴现 Ay2b,q
C (113)cash flow budget 现金流量预算 Ll,I-B
Q9
C (114)cash flow statement 现金流量表 T`
uDlo
C (115)cash ledger 现金分类账 {3_Gjb5\\4
C (116)cash limit 现金限额 S#,+Z7
C (117)CCA 现时成本会计 [!W5}=^H
C (118)center 中心 M9gOoYf,~
C (119)changeover time 变更时间 'r~8
C (120)chartered entity 特许经济个体 ]de\i=?|
C (121)cheque 支票 $u:<x
C (122)cheque register 支票登记薄 8pqs?L@W
C (123)coin analysis 零钱分类 Q\H_t)-
C (124)classification 分类 UL&} s_
C (125)clock card 工时卡 19'5Re&
C (126)code 代码 Q*gnAi&.#
C (127)commitment accounting 承诺确认会计 RF:04d
C (128)common cost 共同成本 #+$ zE#je
C (129)company limited byguarantee 有限担保责任公司 W;qP=DK2
C (130)company limited shares 股份有限公司 jDkm:X}:
C (131)competitive position 竞争能力状况 y>`5Kyj3-@
C (132)concept 概念 DacN{r"3
C (133)conglomerate 跨行业企业 IAYACmlN&
C (134)consistency concept 一致性概念 (i\)|c/a7
C (135)consolidated accounts 合并报表 w^ 3|(F
C (136)consolidation accounting 合并会计 hqL+_|DW
C (137)consortium 财团 -OWZ6#v(
C (138)contingency plan 应急计划 ^ESUMXb
C (139)contingent liabilities 或有负债 7SaiS_{:
C (140)continuous operation 连续生产 )T9~8p.
C (141)contra 抵消 M_Bu,<q^
C (142)contract cost 合同成本 ^+wk
C (143)contract costing 合同成本计算 opXDm\
C (144)contribution 贡献毛益 "mR*7o$|
C (145)contribution centre 贡献中心 ?IILt=)<
C (146)contribution chart 贡献图 nWk e#{[
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Hte[TRbM
C (148)contribution to salesration 贡献毛益对销售比率
`%Q&</X
C (149)control 控制 "CBRPp
C (150)control account 控制帐户 j1A|D
C (151)control limits 控制限度 1eHe~p ,
C (152)controllability concept 可控制概念 yplG18
C (153)controllable cost 可控制成本 Tpb"uBiXoo
C (154)conversion cost 加工成本 ~c
Il$b
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 UA0F)
:
C (156)corporate appraisal 公司评估 $Zxt&a
C (157)corporate planning 公司计划 h48YDWwy
C (158)corporate social reporting 公司社会报告 ?_%u)S*
g
C (159)corporation 股份公司 z6I% wh
C (160)cost 成本 { D+Ym%n
C (161)cost account 成本帐户 ALXTR%f
C (162)cost accounting 成本会计 JGis
" e
C (163)cost accounting manual 成本手册 !>3LGu,
C (164)cost accounts calendar 成本报表的日历时间 U7h(-dV
C (165)cost adjustment 成本调整 <UT>PCNG
C (166)cost allocation 成本分配 t+O e)Ns
C (167)cost apportionment 成本分摊 5]d{6Nc3
P
C (168)cost attribution 成本归属 -9d%+O~v6~
C (169)cost audit 成本审计 a.q;_5\5`
C (170)cost behaviour 成本性态 'OD)v
C (171)cost benefit analysis 成本效益分析 :b@igZ<
C (172)cost center 成本中心 {n&Uf{
C (173)cost driver 成本动因