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注会《审计》英语常用词汇
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1.audit 审计 K?) &8S
2.attestation 鉴证 U\+o$mU^
3.credibility 可信赖程度 YI|7a#*F
4.audit of financial statements 财务报表审计 leiP/D6s
5.agreed-upon procedures 执行商定程序 O>UR\l|+:2
6.high levels of assurance 高水平保证 z`lDD
7.compilation 编制 M5wj79'l"
8.reliability 可靠性 [^#6.xH
9.relevance 相关性 ri6_u;Ch
10.professional skepticism 职业谨慎 XJGOX
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11.objectivity 客观性 O.}{s;
12. professional competence 专业胜任能力 (Ori].{C.J
13.Senior/CPA-in-charge 项目经理 op;OPf,
14.audit engagement letter 业务约定书 I
U/gYFT
15.recurring audit 连续审计 8@Pv
nOL
16.the client 委托人 4\3Z$%2^LZ
17.change CPA 更换注册会计师 Ve<l7U;
18.the existing CPA 现任注册会计师 i&RPYbT{
19.the successor CPA 后任注册会计师 Tw
=Jc 's
20.the preceding CPA前任注册会计师 3s" Rv@
21.issue the audit report 出具审计报告 OT+LQ TE
22.expert 专家 Yz4Q
!tL
23.the board of directors 董事会 2ACN5lyUS
24.knowledge of the entity‘ s business 了解被审计单位情况 &0~E+
9b
25.assess material misstatement risks评估重大错报风险 LJ9^:U
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 $0
eyp]XC\
27.a general knowledge of —— 初步了解―――的情况 `|[Q]+Mx
28.a more knowledge of—— 进一步了解的情况 {U>B\D
29.the prior year‘s working papers 以前年度工作底稿 p1q"[)WVn^
30.minutes of meeting 会议纪要 I!~5.
31.business risks 经营风险 lo Oh }y+
32.appropriateness 适当性 jUYb8:B
33.accounting estimate 会计估计 UO>ADRs}
34.management representations 管理层声明 ^ 14U]<
35.going concern assumption 持续经营假设 hIE$u t +
36.audit plan 审计计划 xM
'bb5
37.significant audit areas 重点审计领域 4u0=/pfi[
38.error 错误 `;L>[\Xi
39.fraud舞弊 Z+x,Awq
40.modified or additional procedures 修改或追加审计程序 Hz `aj
41.misappropriation of assets 侵占资产 j@
lHgis
42.transactions without substance 虚假交易 D:4Iex9$F"
43.unusual pressures 异常压力 S{&,I2
aO
44.the suspected noncompliance 涉嫌存在违法行为 u,I_p[`E
45.materialiy 重要性 "k[-eFz/@M
46.exceed the materiality level 超过重要性水平 r>+
\9q1
47.approach the materiality level 接近重要性水平 }KcvNK (
48.an acceptably low level 可接受水平 R.-2shOE'
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 q#$Al
50.misstatements or omissions 错报或漏报 BagO0#
51.aggregate 总计 A\X?Aq-^'
52.subsequent events 期后事项 f%<kcM2
53.adjust the financial statements 调整财务报表 j#hFx+S
54.perform additional audit procedures 实施追加的审计程序 Yi1lvB?m
55.audit risk 审计风险 BIqZg$
56.detection risk 检查风险 ihS;q6ln
57.inappropriate audit opinion 不适当的审计意见 xEb+sE6Z
58.material misstatement 重大的错报 ~.;+uH<i
59.tolerable misstatement 可容忍错报 cks53/Z
60.the acceptable level of detection risk 可接受的检查风险 z|E/pm$^
61.assessed level of material misstatement risk 重大错报风险的评估水平 MEf`&<t
62.simall business 小规模企业 )RG@D\t ,
63.accounting system 会计系统 I&%{%*y
64.test of control 控制测试 _~]~ssn,1
65.walk-through test 穿行测试 Q8OA{EUtq
66.communication 沟通 =:Ahg
9
67.flow chart 流程图 O/
Yz6VQ
68.reperformance of internal control 重新执行 <pyLWmO
69.audit evidence 审计证据 Er509zZ,[
70.substantive procedures 实质性程序 w/&)mm{
71.assertions 认定 I6@98w}"
72.esistence 存在 _$g6Mj]1z
73.occurrence 发生 Q$u&/g3NvL
74.completeness 完整性 FOz~iS\
75.rights and obligations 权利和义务 J)tk<&X
76.valuation and allocation 计价和分摊 }ya@*jH
77.cutoff 截止 Vz_ac
vfk^
78.accuracy 准确性 ^C$Oht,cU
79.classification 分类 RrB
)u?
80.inspection 检查 qmQ}
81.supervision of counting 监盘 ])Rs.Y{Q5
82.observation 观察 x\0(l5>
83.confirmation 函证 nIc:<w]
84.computation 计算 PW7{,1te,
85.analytical procedures 分析程序 "pUqYMB2i
86.vouch 核对 :buH\LB*P
87.trace 追查 (OS -v~{r@
88.audit sampling 审计抽样 vz$-KT4e^
89.error 误差 3>vSKh1z
90.expected error 预期误差 CW
KN0HB
91.population 总体 dZ^(e0& :H
92.sampling risk 抽样风险 !A_<(M<
93.non- sampling risk 非抽样风险 I!LSDi3
94.sampling unit 抽样单位 f0"N
95.statistical sampling 统计抽样 ;6+e !h'1
96.tolerable error 可容忍误差 CVxqNR*DN
97.the risk of under reliance 信赖不足风险 Jzu U
k
98.the risk of over reliance 信赖过度风险 *S _[8L"
99.the risk of incorrect rejection 误拒风险 EY+/
foP
100. the risk of incorrect acceptance 误受风险 PH!^ww6
101.working trial balance 试算平衡表 zt,Tda4Y
102.index and cross-referencing 索引和交叉索引 10.u
103.cash receipt 现金收入 sVzU>
104.cash disbursement 现金支出 }enS'Fpf`
105.bank statement 银行对账单 !W\Zq+^^J3
106.bank reconciliation 银行存款余额调节表 .0
ov>4,R
107.balance sheet date 资产负债表日 ,^Ug[pGG-
108.net realizable value 可变现净值 (_2Iu%F
109.storeroom 仓库 U-h'a:
K
110.sale invoice 销售发票 VT@,RlB0
111.price list 价目表 M8Tj;ATr
112.positive confirmation request 积极式询证函 t?&@bs5~g
113.negative confirmation request 消极式询证函 ]\TYVv)
114.purchase requisition 请购单 6>L)
115.receiving report 验收报告 J]h$4"
116.gross margin 毛利 $!Qv
f
117.manufacturing overhead 制造费用 =@ SJyW
118.material requisition 领料单 +F>9hA
119.inventory-taking 存货盘点 t 0 omJP
120.bond certificate 债券 0XgJCvMcB
121.stock certificate 股票 XEX."y
122.audit report 审计报告 gC/~@Z8W]
123.entity 被审计单位 &Y`V A
124.addressee of the audit report 审计报告的收件人 1&7~.S;km
125.unqualified opinion 无保留意见 P
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126.qualified opinion 保留意见 44r@8HO1
127.disclaimer of opinion 无法表示意见 lhk=yVG3
128.adverse opinion 否定意见 @Yzdq\FI
A,H|c="
A (1)ABC 作业基础成本计算 6_rgj{L
A (2)absorbed overhead 已吸收制造费用 *- S/{
.&
A (3)absorption costing 吸收成本计算 Gl!fT1zh0
A (4)account 账户,报表 <]w(1{q(
A (5)accounting postulate 会计假设 ;~^9$Z@%Q
A (6)accounting series release 会计公告文件 th
:I31
A (7)accounting valuation 会计计价 b '9L}q2m
A (8)account sale 承销清单 (7zdbJX
A (9)accountability concept 经营责任概念 j Z6]G{
A (10)accountancy 会计职业 .,vF%pQ
A (11)accountant 会计师 (9!/bX<
A (12)accounting 会计
ezz;NH
A (13)agency cost 代理成本 NT1"?Thx|
A (14)accounting bases 会计基础 e6
&-f
A (15)accounting manual 会计手册 &x
mYp Q
A (16)accounting period 会计期间 :6T8\W
A (17)accounting policies 会计方针 U@'F9UB`
A (18)accounting rate of return 会计报酬率 W]TO%x{
A (19)accounting reference date 会计参照日 arQEi
A (20)accounting reference period 会计参照期间 Bu{1^g:
A (21)accrual concept 应计概念 pBR9)T\n
A (22)accrual expenses 应计费用 bdx
mJ9a:R
A (23)acid test ration 速动比率(酸性测试比率) 3Yb2p!o
A (24)acquisition 购置 :nLhg$wMs
A (25)acquisition accounting 收购会计 ;$FpxurX
A (26)activity based accounting 作业基础成本计算 RJ63"F $
A (27)adjusting events 调整事项 [V2
`t'
A (28)administrative expenses 行政管理费 /c4@QbB
A (29)advice note 发货通知 )@hG #KMK
A (30)amortization 摊销 QBD\2VR
A (31)analytical review 分析性检查 }#bX{?f
A (32)annual equivalent cost 年度等量成本法 \9Yc2$dY
A (33)annual report and accounts 年度报告和报表 $qp,7RW
A (34)appraisal cost 检验成本 2D vKW%;
A (35)appropriation account 盈余分配账户 /4x
p?Lo:
A (36)articles of association 公司章程细则 6xC$R q
A (37)assets 资产 aP`[O]8j
A (38)assets cover 资产保障 C)H1<Br7
A (39)asset value per share 每股资产价值 ",Ge:\TR=
A (40)associated company 联营公司 l,w$!FnmR
A (41)attainable standard 可达标准 k6(9Rw8bCk
5h!ZoB)n
A (42)attributable profit 可归属利润 7[/1uI9U8K
A (43)audit 审计 Fx]}<IudA^
A (44)audit report 审计报告 m|8ljXX
A (45)auditing standards 审计准则 $Y3mO~
A (46)authorized share capital 额定股本 ?c7}
v
A (47)available hours 可用小时 Dpf"H
A (48)avoidable costs 可避免成本 Wf>P[6
B (49)back-to-back loan 易币贷款 2c u?2_,
B (50)backflush accounting 倒退成本计算 +`p@md2L1
B (51)bad debts 坏帐 Y5&mJp\G
B (52)bad debts ratio 坏帐比率 I<}<!.Bc!
B (53)bank charges 银行手续费 M#'j7EMu
B (54)bank overdraft 银行透支 <<iwJ
U%:
B (55)bank reconciliation 银行存款调节表 pIb
m)-
B (56)bank statement 银行对账单 ch-.+p3
B (57)bankruptcy 破产 -0G/a&ss
B (58)basis of apportionment 分摊基础 #CcC& I
:c
B (59)batch 批量 5;4bZ3e,0
B (60)batch costing 分批成本计算 6
h%%?
B (61)beta factor B(市场)风险因素 A])+Pe
B (62)bill 账单 q2U8]V U)
B (63)bill of exchange 汇票 'U|Tye i?
B (64)bill of landing 提单 i p"LoCE
B (65)bill of materials 用料预计单 'G|M
_ e
B (66)bill payable 应付票据 2*5]6B-(
B (67)bill receivable 应收票据 rd\:.
B (68)bin card 存货记录卡 7#G8qh<
B (69)bonus 红利 K4`)srd
B (70)book-keeping 薄记 OdWZYWj
B (71)Boston classification 波士顿分类 fk)5TPc^
B (72)breakeven chart 保本图 mR|;}u;d
B (73)breakeven point 保本点 -w3KBlo
B (74)breaking-down time 复位时间 hALg5.E{T
B (75)budget 预算 ob(S/t
B (76)budget center 预算中心 J6s@}@R1
B (77)budget cost allowance 预算成本折让 M&q3xo"w
B (78)budget manual 预算手册 (h$[g"8
B (79)budget period 预算期间 s ~Xa=_+D
B (80)budgetary control 预算控制 xJemc3]2
B (81)budgeted capacity 预算生产能力 K|Kc.
B (82)burden 制造费用 ("!P_Q#
B (83)business center 经营中心 O
S%
B (84)business entity 营业个体 _=*ph0nu
B (85)business unit 经营单位 a|u&N:v7B
B (86)buy-out management 管理性购买产权 ab/^z0GT
B (87)by-product 副产品 >$ok3-
tuU
C (88)called-up share capital 催缴股本 iI
4XM>`a
C (89)capacity 生产能力 )u67=0s2i+
C (90)capacity ratios 生产能力比率 TTQ(\l4
C (91)capital 资本 /jB0
C (92)capital assets pricing model资本资产计价模式 \:[J-ySJ
C (93)capital commitment 承诺资本 W, YYL(L
C (94)capital employed 已运用的资本 F&[MyX U4
C (95)capital expenditure 资本支出 CG397Y^
C (96)capital expenditureauthorization 资本支出核准 YZllfw$9
C (97)capital expenditure control 资本支出控制 tY>_+)oi
C (98)capital expenditure proposal资本支出申请 M tD{/.D>
C (99)capital funding planning 资本基金筹集计划 "gQA|NHwV
C (100)capital gain 资本收益 PrwMR_-
C (101)capital investment appraisal资本投资评估 A
KjCm*K(q
C (102)capital maintenance 资本保全 t,4'\nv*
C (103)capital resource planning 资本资源计划 Q(0eq_X|6
C (104)capital surplus 资本盈余 [e.@Yx_}
C (105)capital turnover 资本周转率 tg|7\Z7i
C (106)card 记录卡 W%,h{
C (107)cash 现金 E!SxO~
C (108)cash account 现金账户 3H_%2V6#V1
C (109)cash book 现金账薄 RX6s[uQ
C (110)cash cow 金牛产品 Du7DMo=l
C (111)cash flow 现金流量 x |0@T ?
C (112)cash discounted 现金贴现 %!HBPLk
C (113)cash flow budget 现金流量预算 =T3O; i
C (114)cash flow statement 现金流量表 ?x-:JME0
C (115)cash ledger 现金分类账 *$/!.e
C (116)cash limit 现金限额 CgxGvM4
C (117)CCA 现时成本会计 zhW.0:9
CR
C (118)center 中心 (w/)u
C (119)changeover time 变更时间 _G1C5nkDl4
C (120)chartered entity 特许经济个体
B(/)mB
C (121)cheque 支票 v[t*CpGd
C (122)cheque register 支票登记薄 W{
js9$oJ
C (123)coin analysis 零钱分类 VHlo}Ek<#
C (124)classification 分类 /~nPPC
C (125)clock card 工时卡 ?jy6%Y#,i
C (126)code 代码 XeRbn
C (127)commitment accounting 承诺确认会计
DuzJQSv
C (128)common cost 共同成本 ,LpG E>s
C (129)company limited byguarantee 有限担保责任公司 ZlEH3-Zv
C (130)company limited shares 股份有限公司 eT<T[; m
C (131)competitive position 竞争能力状况 tuW
Jj^
C (132)concept 概念 l$mfsm|{:
C (133)conglomerate 跨行业企业 m
c q!_#{y
C (134)consistency concept 一致性概念 '$m
uA\
C (135)consolidated accounts 合并报表 +\@}IKWl-?
C (136)consolidation accounting 合并会计 n k@e#
C (137)consortium 财团 Th%2pwvER
C (138)contingency plan 应急计划 PY{])z3N
C (139)contingent liabilities 或有负债 v==]v2-
C (140)continuous operation 连续生产 h|OsT
C (141)contra 抵消 J3P)oM[
C (142)contract cost 合同成本 gI5" \"T{
C (143)contract costing 合同成本计算 |bWvQdN
C (144)contribution 贡献毛益 ,MRAEa2
C (145)contribution centre 贡献中心 Q
xg)Wb#
C (146)contribution chart 贡献图 `:y {
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 n$z+g>~N
C (148)contribution to salesration 贡献毛益对销售比率 $<QOMfY>
C (149)control 控制 %M
KZ':m
C (150)control account 控制帐户 lf?dTPrD
C (151)control limits 控制限度 c u:1|gt
C (152)controllability concept 可控制概念 |
y}iOI
C (153)controllable cost 可控制成本 H1^m>4ll9
C (154)conversion cost 加工成本 m.0:R
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款
Tu*"+*r>s
C (156)corporate appraisal 公司评估 ,ag:w<km
C (157)corporate planning 公司计划 y^xEZD1X6-
C (158)corporate social reporting 公司社会报告 G$T#ql
C (159)corporation 股份公司 :,]*~Nl
C (160)cost 成本 ,Q>RtV
C (161)cost account 成本帐户 IA&NMf;{
C (162)cost accounting 成本会计 qo^PS
C (163)cost accounting manual 成本手册 b!hs|emo;
C (164)cost accounts calendar 成本报表的日历时间 R3,O;9i
C (165)cost adjustment 成本调整 .W/#$s|X\
C (166)cost allocation 成本分配 (s?Rbd
C (167)cost apportionment 成本分摊 c"H59 jE
C (168)cost attribution 成本归属 (|kcSnF0
C (169)cost audit 成本审计 |2'u@<(Z/
C (170)cost behaviour 成本性态 d=~-8]%\
C (171)cost benefit analysis 成本效益分析 Z&w/JP?
C (172)cost center 成本中心 Q#a<T4l
C (173)cost driver 成本动因