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注会《审计》英语常用词汇 /k8I6
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1.audit 审计 eR%\_;}7;
2.attestation 鉴证 .' }jd#
3.credibility 可信赖程度 Om^(CAp
4.audit of financial statements 财务报表审计 Sl/]1[|mb
5.agreed-upon procedures 执行商定程序 fV@[S
6.high levels of assurance 高水平保证 9#TD1B/
7.compilation 编制 A'BqNsy
8.reliability 可靠性 @^T~W^+
9.relevance 相关性 UB/"&I uo
10.professional skepticism 职业谨慎 yts@cd`$
11.objectivity 客观性 |.VSw
12. professional competence 专业胜任能力 FQJiLb._Z
13.Senior/CPA-in-charge 项目经理
9u^M{6
14.audit engagement letter 业务约定书 Z#.1p'3qm1
15.recurring audit 连续审计 EsGf+-}|!0
16.the client 委托人 }f;WYz 5
17.change CPA 更换注册会计师 /5)*epF+
18.the existing CPA 现任注册会计师 q8_(P&
19.the successor CPA 后任注册会计师 6se8`[
20.the preceding CPA前任注册会计师 A|GtF3:G
21.issue the audit report 出具审计报告 ,A'| Z
22.expert 专家 "MU-&**
23.the board of directors 董事会 (?m{G Q
24.knowledge of the entity‘ s business 了解被审计单位情况 D'<L6w`
25.assess material misstatement risks评估重大错报风险 PChe w3
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 .u>[m.
27.a general knowledge of —— 初步了解―――的情况 md*U
28.a more knowledge of—— 进一步了解的情况 [3"F$?e5
29.the prior year‘s working papers 以前年度工作底稿 y_X
jY
30.minutes of meeting 会议纪要 E447'aJ
31.business risks 经营风险 JcUU#>
32.appropriateness 适当性 Xf_#O'z
33.accounting estimate 会计估计 pJx7S sW
34.management representations 管理层声明 -=nk,cYn
35.going concern assumption 持续经营假设 j
B8Q% {%
36.audit plan 审计计划 PJiU2Y33
37.significant audit areas 重点审计领域 K(i}?9WD
38.error 错误 o
!:Z?.!
39.fraud舞弊 Ly&+m+Gwu
40.modified or additional procedures 修改或追加审计程序 +!0K]$VZs
41.misappropriation of assets 侵占资产 qmFG
42.transactions without substance 虚假交易 ydy TDn
43.unusual pressures 异常压力 9Q=VRH:
44.the suspected noncompliance 涉嫌存在违法行为 8'u9R~})
45.materialiy 重要性 :~ pGHl
46.exceed the materiality level 超过重要性水平 W?5')
47.approach the materiality level 接近重要性水平 Vx(*OQ
48.an acceptably low level 可接受水平 nm@h5ON_
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 @>HTbs6W
50.misstatements or omissions 错报或漏报 9T;4aP>6j#
51.aggregate 总计 k?Z:=.YW
52.subsequent events 期后事项 Ec!!9dgRQ
53.adjust the financial statements 调整财务报表 ?D6uviQg
54.perform additional audit procedures 实施追加的审计程序 |]4!WBK
55.audit risk 审计风险 4d`YZNvZW/
56.detection risk 检查风险 =}0Uw4ub(u
57.inappropriate audit opinion 不适当的审计意见 uR ?W|a
58.material misstatement 重大的错报 eJ99 W=
59.tolerable misstatement 可容忍错报 sSh{.XuB+3
60.the acceptable level of detection risk 可接受的检查风险 &cL1
EQ(
61.assessed level of material misstatement risk 重大错报风险的评估水平 IplOXD
62.simall business 小规模企业 =SXdO)%2
63.accounting system 会计系统 sFc \L9 4
64.test of control 控制测试 Jqj!k*=/
65.walk-through test 穿行测试 Z#Mm4(KNh
66.communication 沟通 5E\.YqdV
67.flow chart 流程图 !HvA5'|:}
68.reperformance of internal control 重新执行 8cG?p
69.audit evidence 审计证据 F{0\a;U@^
70.substantive procedures 实质性程序 oT-gZedW(
71.assertions 认定 tw_o?9
72.esistence 存在 Z^_qXerjP
73.occurrence 发生 Wd:pqhLh
74.completeness 完整性 au{)5W4~
75.rights and obligations 权利和义务 9B!Sv/)y!r
76.valuation and allocation 计价和分摊 Qs elW]
77.cutoff 截止 #RBrii-,
78.accuracy 准确性 j(=w4Sd_W
79.classification 分类 Ipk;Nq
80.inspection 检查 ,WRm{v0f^
81.supervision of counting 监盘 M76p=*
82.observation 观察 A`n>9|R
83.confirmation 函证 oZa'cZN
s
84.computation 计算 c_3B: F7
85.analytical procedures 分析程序 S"cTi[9
86.vouch 核对 8:$h
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87.trace 追查 ( zWBrCX
88.audit sampling 审计抽样 uzBQK
89.error 误差 }|.<EkA
90.expected error 预期误差 We
f%f]u
91.population 总体 Vh^y6U<
92.sampling risk 抽样风险 9MMCWMV
93.non- sampling risk 非抽样风险 2!{D~Gfl=
94.sampling unit 抽样单位 BS9VwG<Z
95.statistical sampling 统计抽样 N1$u@P{
96.tolerable error 可容忍误差 zmo2uUEd
97.the risk of under reliance 信赖不足风险 Ix- Mp
98.the risk of over reliance 信赖过度风险 zMsup4cl
99.the risk of incorrect rejection 误拒风险 )2&3D"V
100. the risk of incorrect acceptance 误受风险
)0VL$A
101.working trial balance 试算平衡表 %L=e%E=m
102.index and cross-referencing 索引和交叉索引 wXIRn?z
103.cash receipt 现金收入 >Zb!?ntN`t
104.cash disbursement 现金支出 Fw 0m(7
105.bank statement 银行对账单 UzxL" `^7
106.bank reconciliation 银行存款余额调节表 #*o0n>O
107.balance sheet date 资产负债表日 6KMO*v
108.net realizable value 可变现净值 (BEe^]f
109.storeroom 仓库 gXxi; g
110.sale invoice 销售发票 V&*IZ
t&
111.price list 价目表 Lc{AB!Br
112.positive confirmation request 积极式询证函 =W~7fs
113.negative confirmation request 消极式询证函 IRN,=
114.purchase requisition 请购单 {<42PJtPY
115.receiving report 验收报告 BJjic% V
116.gross margin 毛利 dKzG,/1W[m
117.manufacturing overhead 制造费用 y98FEG#S}
118.material requisition 领料单 TxJk.c
119.inventory-taking 存货盘点 _4by3?<c
120.bond certificate 债券 B!wN%>U
121.stock certificate 股票 |p:4s"NT
122.audit report 审计报告 #_DpiiS,.Q
123.entity 被审计单位
Fi i(dmn
124.addressee of the audit report 审计报告的收件人 +F)EGB%LXs
125.unqualified opinion 无保留意见 vNSUrf,r
126.qualified opinion 保留意见 =-r"@2HBq
127.disclaimer of opinion 无法表示意见 Rw?w7?I
128.adverse opinion 否定意见 4fi4F1 f
&W45.2
A (1)ABC 作业基础成本计算 \lbH
A (2)absorbed overhead 已吸收制造费用 QLJ\>
A (3)absorption costing 吸收成本计算 4|?(LHBD)
A (4)account 账户,报表 ?(9*@
A (5)accounting postulate 会计假设 c8&3IzZ
A (6)accounting series release 会计公告文件 s ~Eo]e
A (7)accounting valuation 会计计价 A%^?z.
A (8)account sale 承销清单 Y/sav;
A (9)accountability concept 经营责任概念 f)Qln[/
A (10)accountancy 会计职业 o<nM-"yWb
A (11)accountant 会计师 Xh8U}w<k6
A (12)accounting 会计 > "hP
A (13)agency cost 代理成本 HxO+JI`'3
A (14)accounting bases 会计基础 xm
{?h,U,
A (15)accounting manual 会计手册 .#&)%}GC
A (16)accounting period 会计期间 hi(b\ABx
A (17)accounting policies 会计方针 YuhfPa
A (18)accounting rate of return 会计报酬率 ^(q .f=I!a
A (19)accounting reference date 会计参照日 -HF?1c
A (20)accounting reference period 会计参照期间 %e:+@%]
A (21)accrual concept 应计概念 {,Z|8@Sl%
A (22)accrual expenses 应计费用 lV'?X%
A (23)acid test ration 速动比率(酸性测试比率) EB3/o7)L
A (24)acquisition 购置 f#l9rV"@g
A (25)acquisition accounting 收购会计 L(3&,!@
A (26)activity based accounting 作业基础成本计算 !j $cBf4
A (27)adjusting events 调整事项 ja9u?UbW
A (28)administrative expenses 行政管理费 cxR.:LD}
A (29)advice note 发货通知 &
b (*
A (30)amortization 摊销 }1 O"?6
A (31)analytical review 分析性检查 Qb
{[xmc
A (32)annual equivalent cost 年度等量成本法 ,a>Dv@$Y
A (33)annual report and accounts 年度报告和报表 LH54J;7Y
A (34)appraisal cost 检验成本 |eRE'Wd0
A (35)appropriation account 盈余分配账户 #x.v)S
A (36)articles of association 公司章程细则 :}N heRi
A (37)assets 资产 y(DT^>0
A (38)assets cover 资产保障 H^'%$F?Ss
A (39)asset value per share 每股资产价值 1tY
+0R
A (40)associated company 联营公司 oaj.5hM
A (41)attainable standard 可达标准
{J"]tx9
]
-7!L]BcZ.
A (42)attributable profit 可归属利润 r1HG$^
A (43)audit 审计 b}(c'W*z%
A (44)audit report 审计报告 ICz:>4M-dn
A (45)auditing standards 审计准则 huZ5?'/Fg
A (46)authorized share capital 额定股本 u.A}&'H
A (47)available hours 可用小时 6"_pCkn;c<
A (48)avoidable costs 可避免成本 O1\4WG%
B (49)back-to-back loan 易币贷款 <oXBkCi0r
B (50)backflush accounting 倒退成本计算 Ys.GBSlHG
B (51)bad debts 坏帐 2|"D\N
B (52)bad debts ratio 坏帐比率 >K'dgJ245
B (53)bank charges 银行手续费 &B5&:ib1
D
B (54)bank overdraft 银行透支 H`M|B<.
B (55)bank reconciliation 银行存款调节表 _p"u~j~%-
B (56)bank statement 银行对账单 t;+b*S6D
B (57)bankruptcy 破产 Wu6'm&t
B (58)basis of apportionment 分摊基础 5BA:^4zr?
B (59)batch 批量 i=/hLE8T*
B (60)batch costing 分批成本计算 3rK\
f4'
B (61)beta factor B(市场)风险因素 nP[Z6h
B (62)bill 账单 0xZ^ f}@L
B (63)bill of exchange 汇票 B.=n U
B (64)bill of landing 提单 @|cHDltH
B (65)bill of materials 用料预计单 2c]751
B (66)bill payable 应付票据 H*G(`Zl}
B (67)bill receivable 应收票据
kMW9UUw
B (68)bin card 存货记录卡 Y;R,ph.a
B (69)bonus 红利 vJs6nVbK
B (70)book-keeping 薄记 WZ`i\s1#
B (71)Boston classification 波士顿分类 ;i.MDW^N
B (72)breakeven chart 保本图 /*;a6S8q
B (73)breakeven point 保本点 [PN2^
B (74)breaking-down time 复位时间 T
}{zh
B (75)budget 预算 <}RD]Sc$1
B (76)budget center 预算中心 z#Qe$`4&
B (77)budget cost allowance 预算成本折让 _<]0hC
B (78)budget manual 预算手册 Syseiw
B (79)budget period 预算期间 khjdTq\\
B (80)budgetary control 预算控制 <r <{4\%}
B (81)budgeted capacity 预算生产能力
&3IkC(yD
B (82)burden 制造费用 0Sk~m4fj(
B (83)business center 经营中心 9_==C"F
B (84)business entity 营业个体
{Y/0BS2D
B (85)business unit 经营单位 9{3_2CIL
B (86)buy-out management 管理性购买产权 kIa16m
B (87)by-product 副产品 //N="9)@
C (88)called-up share capital 催缴股本 ogSDV
C (89)capacity 生产能力
u`wD6&y*
C (90)capacity ratios 生产能力比率 s#<fj#S
C (91)capital 资本 @H$8;CRM
C (92)capital assets pricing model资本资产计价模式 f6J]=9jU
C (93)capital commitment 承诺资本 rRe^7xGe7
C (94)capital employed 已运用的资本 VMF?qT3Nd
C (95)capital expenditure 资本支出 Q7e4MKy7
C (96)capital expenditureauthorization 资本支出核准 =}tomN(F~[
C (97)capital expenditure control 资本支出控制 >l8?B L
C (98)capital expenditure proposal资本支出申请 0'f\>4B
C (99)capital funding planning 资本基金筹集计划 ysi=}+F.
C (100)capital gain 资本收益 s]e`q4ip
C (101)capital investment appraisal资本投资评估 _Q Hk&-Lp
C (102)capital maintenance 资本保全 w:nH_x#C4
C (103)capital resource planning 资本资源计划 *.eeiSi{
C (104)capital surplus 资本盈余 @C^x&Sjm
C (105)capital turnover 资本周转率 !YpH\wUyvP
C (106)card 记录卡 $,O8SW.O$
C (107)cash 现金 I@z@s}x>
C (108)cash account 现金账户 `%~}p7Zu
C (109)cash book 现金账薄 >Q<XyAH~
C (110)cash cow 金牛产品 b00$3,L
C (111)cash flow 现金流量 0827z
C (112)cash discounted 现金贴现 4Th?q{X
C (113)cash flow budget 现金流量预算 !"<rlB,J
C (114)cash flow statement 现金流量表 MCTJ^
g"D
C (115)cash ledger 现金分类账 [z\baL|
C (116)cash limit 现金限额 M
hW9^?
C (117)CCA 现时成本会计 wbOYtN Y@
C (118)center 中心 lvODhoT
C (119)changeover time 变更时间 %m/lPL
C (120)chartered entity 特许经济个体 W$wX[
C (121)cheque 支票 UAz^P6iQ`~
C (122)cheque register 支票登记薄 .7
)oWd!
C (123)coin analysis 零钱分类 !4#qaH-Q
C (124)classification 分类 )uAY_()/
C (125)clock card 工时卡 _vb'3~'S
C (126)code 代码 z
&P1C,n)
C (127)commitment accounting 承诺确认会计 bBc<p{
C (128)common cost 共同成本 *w.":\P]
C (129)company limited byguarantee 有限担保责任公司 'Q=)-
C (130)company limited shares 股份有限公司 "9^b1UH<
C (131)competitive position 竞争能力状况 l d#x'/
C (132)concept 概念 "y*3p0E
C (133)conglomerate 跨行业企业 (
./MFf
C (134)consistency concept 一致性概念 -1B. A
C (135)consolidated accounts 合并报表 AfhJ6cSIE
C (136)consolidation accounting 合并会计 8pA<1H%
C (137)consortium 财团 I+t
wI&GS
C (138)contingency plan 应急计划 Fhllqh)
C (139)contingent liabilities 或有负债 i"n_oO
C (140)continuous operation 连续生产 w^zqYGxG)
C (141)contra 抵消 !%}n9vr!}\
C (142)contract cost 合同成本 H-&27?s^
C (143)contract costing 合同成本计算 oB!Y)f6H1
C (144)contribution 贡献毛益 -3?
<Ja
C (145)contribution centre 贡献中心 W+u,[_
C (146)contribution chart 贡献图 451.VI}MR
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 RLL
ph
C (148)contribution to salesration 贡献毛益对销售比率 oL R/\Y(
C (149)control 控制 OESKLjFt
C (150)control account 控制帐户 S?`0,F
C (151)control limits 控制限度 l=T;hk
C (152)controllability concept 可控制概念 t\QLj&h}E
C (153)controllable cost 可控制成本 "3]}V=L<5
C (154)conversion cost 加工成本 ?mC'ZYQI
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ed5oN^V.<
C (156)corporate appraisal 公司评估 W;R6+@I[
C (157)corporate planning 公司计划 -,;w
oOG
C (158)corporate social reporting 公司社会报告 )lt1I\n*
k
C (159)corporation 股份公司 (||qFu9a
C (160)cost 成本 5*A5Y E-
C (161)cost account 成本帐户 IQC[ewk
C (162)cost accounting 成本会计 mE{QT ZS
C (163)cost accounting manual 成本手册 PN9vg9'
C (164)cost accounts calendar 成本报表的日历时间 re%XaL
C (165)cost adjustment 成本调整 5Hj/7~ =
C (166)cost allocation 成本分配 Xl2g Hh
C (167)cost apportionment 成本分摊 h*JN0O<b
C (168)cost attribution 成本归属 Sn'!Nq>
C (169)cost audit 成本审计 Md>C!c
C (170)cost behaviour 成本性态 -le^ 5M7
C (171)cost benefit analysis 成本效益分析 i"
u|119
C (172)cost center 成本中心 Bi;a~qE
C (173)cost driver 成本动因