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注会《审计》英语常用词汇
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1.audit 审计 n*$ g]G$
2.attestation 鉴证 He)%S]RLk
3.credibility 可信赖程度 BuwY3F\-O
4.audit of financial statements 财务报表审计 UI#h&j5p
W
5.agreed-upon procedures 执行商定程序 T;uX4,|(
6.high levels of assurance 高水平保证 u&NV,6Fj2[
7.compilation 编制 B1STG L`nK
8.reliability 可靠性 he4(hX^
9.relevance 相关性 f5r0\7y0
10.professional skepticism 职业谨慎 D]}G.
v1
11.objectivity 客观性 >V~E]P%@
12. professional competence 专业胜任能力 ]?*wbxU0
13.Senior/CPA-in-charge 项目经理 z:;CX@)*
14.audit engagement letter 业务约定书 v:U-6W_)|
15.recurring audit 连续审计 HV
.t6@\};
16.the client 委托人 ]-q;4.
17.change CPA 更换注册会计师 ^s=8!=A(
18.the existing CPA 现任注册会计师 nwWJ7M,A
19.the successor CPA 后任注册会计师 v1[29t<I!
20.the preceding CPA前任注册会计师 9iq_rd]
21.issue the audit report 出具审计报告 ise-O
1'
22.expert 专家 1qch]1
^G
23.the board of directors 董事会
grYe&(`X
24.knowledge of the entity‘ s business 了解被审计单位情况 r,udO,Yi=c
25.assess material misstatement risks评估重大错报风险 w@b)g
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 q7!{?\T%
27.a general knowledge of —— 初步了解―――的情况 2?5>o!C
28.a more knowledge of—— 进一步了解的情况 }
}[2SH'nH
29.the prior year‘s working papers 以前年度工作底稿 Zh,71Umz
30.minutes of meeting 会议纪要 P%6~&woF
31.business risks 经营风险 :
'c&,oLY
32.appropriateness 适当性 >bxS3FCX
33.accounting estimate 会计估计 ]q.0!lh+WL
34.management representations 管理层声明 N$DkX)Z
35.going concern assumption 持续经营假设 #?E"x/$Y6
36.audit plan 审计计划 p[-O( 3Y
37.significant audit areas 重点审计领域 K;(mC<
38.error 错误 zTp"AuNHN
39.fraud舞弊 /,dz@
40.modified or additional procedures 修改或追加审计程序 Rv=YFo[B
41.misappropriation of assets 侵占资产 ~zgGa:uU
42.transactions without substance 虚假交易 "zc l|@
43.unusual pressures 异常压力 s S
Mh`4'
44.the suspected noncompliance 涉嫌存在违法行为 0erNc'
e
45.materialiy 重要性 g\U-VZ6;p
46.exceed the materiality level 超过重要性水平 JVJMgim)0
47.approach the materiality level 接近重要性水平 y2v^-q3
48.an acceptably low level 可接受水平 TV:9bn?r)
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 :U\tv[
50.misstatements or omissions 错报或漏报 qLCR] _*
51.aggregate 总计 m[$_7a5
52.subsequent events 期后事项 (mOtU8e
53.adjust the financial statements 调整财务报表 ~dSr
5LUD
54.perform additional audit procedures 实施追加的审计程序 ~@!bsLSMU
55.audit risk 审计风险 XG?8s
&
56.detection risk 检查风险 GVz6-T~\>
57.inappropriate audit opinion 不适当的审计意见 ~[
F`"
58.material misstatement 重大的错报 B1gR5p 0
59.tolerable misstatement 可容忍错报 ==B6qX8T
60.the acceptable level of detection risk 可接受的检查风险 b'y%n
61.assessed level of material misstatement risk 重大错报风险的评估水平 9!GM{
62.simall business 小规模企业 CAlCDfKW}
63.accounting system 会计系统 @d_M@\r=j
64.test of control 控制测试 RNL9>
7xV
65.walk-through test 穿行测试 u?"Vm
66.communication 沟通 YQ}o?Q$z
67.flow chart 流程图 ~rm_vo
68.reperformance of internal control 重新执行 [K Qi.u
69.audit evidence 审计证据 &[9709 (=
70.substantive procedures 实质性程序 t:S+%u U
71.assertions 认定 g7|@
72.esistence 存在 ta0|^KAA
73.occurrence 发生 uO**E-`
74.completeness 完整性 3R/bz0 V>
75.rights and obligations 权利和义务 >_TZ'FT
76.valuation and allocation 计价和分摊 vI?, 47Hj+
77.cutoff 截止 @CoIaUVP
78.accuracy 准确性 y}
'@R$
79.classification 分类 >l m&iF3y
80.inspection 检查 zCA2X
!7F
81.supervision of counting 监盘 e.%nRhSs3
82.observation 观察 N+|d3X!
83.confirmation 函证 xo)P?-
84.computation 计算 LD?sh"?b
85.analytical procedures 分析程序 "4Nt\WQ
86.vouch 核对 )+^+sd
87.trace 追查 W)/#0*7
88.audit sampling 审计抽样 wL1MENzp*z
89.error 误差 RCrCs
90.expected error 预期误差 =M1I>
91.population 总体 qK+5NF|
92.sampling risk 抽样风险 b>W%t
93.non- sampling risk 非抽样风险 - L
SWmrj
94.sampling unit 抽样单位 Wqnc{oq|$
95.statistical sampling 统计抽样 r%_djUd
96.tolerable error 可容忍误差 :s,Z<^5a)g
97.the risk of under reliance 信赖不足风险 W_=f'yb:E
98.the risk of over reliance 信赖过度风险 OI*H,Z"
99.the risk of incorrect rejection 误拒风险 hp2t"t
100. the risk of incorrect acceptance 误受风险 NbobliC=
101.working trial balance 试算平衡表 "%_+-C<L4
102.index and cross-referencing 索引和交叉索引 e.C)jv6qr
103.cash receipt 现金收入 (Z*!#}z
`
104.cash disbursement 现金支出 H\
% 7%
105.bank statement 银行对账单 J,hCvm
106.bank reconciliation 银行存款余额调节表 Gt1U!dP
107.balance sheet date 资产负债表日 R-:2HRaA
108.net realizable value 可变现净值 s7<AfaJPF
109.storeroom 仓库 /z!%d%"
110.sale invoice 销售发票 F2WKd1U
111.price list 价目表 sK{e*[I>W
112.positive confirmation request 积极式询证函 dM5-;
113.negative confirmation request 消极式询证函 8}[).d160
114.purchase requisition 请购单 s%S
115.receiving report 验收报告 Y73C5.dNcE
116.gross margin 毛利 [GR;?R5
117.manufacturing overhead 制造费用 eRYK3W
118.material requisition 领料单 $`c:&
119.inventory-taking 存货盘点 vdZW%-A&\
120.bond certificate 债券 "g|#B4'e
121.stock certificate 股票 #R"*c
hLV
122.audit report 审计报告 eavV?\uV%
123.entity 被审计单位 zda 3
,U2o
124.addressee of the audit report 审计报告的收件人 \G[$:nS
125.unqualified opinion 无保留意见 =&]L00u.
126.qualified opinion 保留意见 BLttb
127.disclaimer of opinion 无法表示意见 ]'}L 1r
128.adverse opinion 否定意见 Sf'CN8
A<{{iBEI`
A (1)ABC 作业基础成本计算 pb}*\/
s
A (2)absorbed overhead 已吸收制造费用 2:kH[#
A (3)absorption costing 吸收成本计算 fl(wV.Je|
A (4)account 账户,报表 f?Lw)hMrA
A (5)accounting postulate 会计假设 -~1~I
e2
A (6)accounting series release 会计公告文件 #4PN"o@
A (7)accounting valuation 会计计价 WMdg1J+~
A (8)account sale 承销清单 vQCy\Gi
A (9)accountability concept 经营责任概念 y0#2m6u
A (10)accountancy 会计职业 L_T5nD^D
A (11)accountant 会计师 p'%s=TGwv
A (12)accounting 会计 N['.BN
A (13)agency cost 代理成本 yAt^;
A (14)accounting bases 会计基础 [~HN<>L@C
A (15)accounting manual 会计手册 siI;"?
A (16)accounting period 会计期间 bw7@5=?;
A (17)accounting policies 会计方针 DUS6SO
A (18)accounting rate of return 会计报酬率
!a`&O-ye
A (19)accounting reference date 会计参照日 T[gv0|+
A (20)accounting reference period 会计参照期间 (HVGlw'`
A (21)accrual concept 应计概念 ";F'~}bDA
A (22)accrual expenses 应计费用 aOp\
91
A (23)acid test ration 速动比率(酸性测试比率) G[=c
Ss,
A (24)acquisition 购置 Dtk=[;"k2a
A (25)acquisition accounting 收购会计 S'" Df5
A (26)activity based accounting 作业基础成本计算 C]6O!Pb0
A (27)adjusting events 调整事项 1#x0 q:6
A (28)administrative expenses 行政管理费 "sTRS*
A (29)advice note 发货通知 AH^/V}9H
A (30)amortization 摊销 80I#TA6C
A (31)analytical review 分析性检查 f#;> g
A (32)annual equivalent cost 年度等量成本法 kmW4:EA%
A (33)annual report and accounts 年度报告和报表 s<Ziegmw|g
A (34)appraisal cost 检验成本 hb$Ce'}N
A (35)appropriation account 盈余分配账户 jp,4h4C^)
A (36)articles of association 公司章程细则 4dlGxat
A (37)assets 资产 Tk
}]Gev
A (38)assets cover 资产保障 A^g(k5M*
A (39)asset value per share 每股资产价值 8LKiS
A (40)associated company 联营公司 &
21%zPm
A (41)attainable standard 可达标准 e+WNk
2
7#Ft|5$~q
A (42)attributable profit 可归属利润 COlqcq'qAu
A (43)audit 审计 )5,v!X)
A (44)audit report 审计报告 a(nlTMfu
A (45)auditing standards 审计准则 -RwE%cr
A (46)authorized share capital 额定股本 \e*]Ls#jS
A (47)available hours 可用小时 :Ye !w$r
A (48)avoidable costs 可避免成本 ]^E?;1$f?
B (49)back-to-back loan 易币贷款 Y<OFsWYY
B (50)backflush accounting 倒退成本计算 G{}VPcrbC
B (51)bad debts 坏帐 RZLq]8pM
B (52)bad debts ratio 坏帐比率 o/E >f_k[
B (53)bank charges 银行手续费 M3\AY30L
B (54)bank overdraft 银行透支 XS#Qu=,-
B (55)bank reconciliation 银行存款调节表 b6bHTH0
B (56)bank statement 银行对账单
';CNGv -
B (57)bankruptcy 破产 Y2AJ+
|
B (58)basis of apportionment 分摊基础 [0!( xp^
B (59)batch 批量 Z@HEj_n
B (60)batch costing 分批成本计算 D*jM1w_`
B (61)beta factor B(市场)风险因素 /uflpV|
B (62)bill 账单 }2jn[${ pr
B (63)bill of exchange 汇票 Wr
4,YQM
B (64)bill of landing 提单 /uc>@!F
B (65)bill of materials 用料预计单 I7onX,U+
B (66)bill payable 应付票据 {: /}NpA$
B (67)bill receivable 应收票据 X'ag)|5ot
B (68)bin card 存货记录卡 $Sq:q0
B (69)bonus 红利 |yCMt:Hk
B (70)book-keeping 薄记 * 4'"2"
B (71)Boston classification 波士顿分类 J.a]K[ci
B (72)breakeven chart 保本图 :WEDAFq0
B (73)breakeven point 保本点 5pX6t
B (74)breaking-down time 复位时间 _BufO7`.
B (75)budget 预算 t@(HF-4~=
B (76)budget center 预算中心 =_CzH(=f#
B (77)budget cost allowance 预算成本折让 Mx}gN:Wt
B (78)budget manual 预算手册 VY-EmbkG-t
B (79)budget period 预算期间 81F9uM0
B (80)budgetary control 预算控制 \fOEqe*5SM
B (81)budgeted capacity 预算生产能力 4W75T2q#
B (82)burden 制造费用 -"x$ZnHU
B (83)business center 经营中心 _ q"Gix
B (84)business entity 营业个体 F ,kZU$
B (85)business unit 经营单位 U{mYTN*:j$
B (86)buy-out management 管理性购买产权 !
nx{
X
B (87)by-product 副产品 w0.
u\
C (88)called-up share capital 催缴股本 xT8?&Bx
C (89)capacity 生产能力 @7}W=HB
C (90)capacity ratios 生产能力比率 PCA4k.,T
C (91)capital 资本 mpyt5#f
C (92)capital assets pricing model资本资产计价模式 h[ ZN+M
C (93)capital commitment 承诺资本 4euO1=
C (94)capital employed 已运用的资本 gGYKEq{j(
C (95)capital expenditure 资本支出 JF]JOI6.e
C (96)capital expenditureauthorization 资本支出核准 (Ld i|jL
C (97)capital expenditure control 资本支出控制 kZ
~~/?B
C (98)capital expenditure proposal资本支出申请 ib m4fa
C (99)capital funding planning 资本基金筹集计划 xdPx{"C
3
C (100)capital gain 资本收益 637:
oT_`O
C (101)capital investment appraisal资本投资评估 4H/OBR
C (102)capital maintenance 资本保全 0RfZEG)
C (103)capital resource planning 资本资源计划 MV"=19]
C (104)capital surplus 资本盈余 +ZYn? #IQ
C (105)capital turnover 资本周转率 ]e3Ax(i)
C (106)card 记录卡 "@kaHIf[
C (107)cash 现金 KvSG;
C (108)cash account 现金账户 |Tw~@kT@
C (109)cash book 现金账薄 K3C <{#r
C (110)cash cow 金牛产品 x-c"%Z|
C (111)cash flow 现金流量 :UdF
C (112)cash discounted 现金贴现 ICCc./l|
C (113)cash flow budget 现金流量预算 ~&O%N
C (114)cash flow statement 现金流量表 rqq1TRg
C (115)cash ledger 现金分类账 CTK;dM'uQ
C (116)cash limit 现金限额 k)u[0}
C (117)CCA 现时成本会计 L];b<*d
C (118)center 中心 '-6~tWC~7
C (119)changeover time 变更时间 Vl]>u+YqE
C (120)chartered entity 特许经济个体 YIE<pX4Q7)
C (121)cheque 支票 P>L +t`'
C (122)cheque register 支票登记薄 0:+E-^X
C (123)coin analysis 零钱分类 zDp 2g)
C (124)classification 分类 J,G
lIv.A
C (125)clock card 工时卡 8t`?#8D}
C (126)code 代码 B!yr!DWv
C (127)commitment accounting 承诺确认会计 9L9sqZUB
C (128)common cost 共同成本 V]&\fk-{
C (129)company limited byguarantee 有限担保责任公司 ^aQ"E9
C (130)company limited shares 股份有限公司 K,]=6Rj
C (131)competitive position 竞争能力状况 j pOp.
C (132)concept 概念
+p^u^a
C (133)conglomerate 跨行业企业 <#.g=ay
C (134)consistency concept 一致性概念 =sFTxd_"iQ
C (135)consolidated accounts 合并报表 !wNO8;(
C (136)consolidation accounting 合并会计 e)ZUO_Q$
C (137)consortium 财团 fVwUe _Y
C (138)contingency plan 应急计划 iE{&*.q_}>
C (139)contingent liabilities 或有负债 2:R+tn(F
C (140)continuous operation 连续生产 .pq%?&
C (141)contra 抵消 598i^z{~0%
C (142)contract cost 合同成本 f?b"i A(6
C (143)contract costing 合同成本计算 'S~5"6r
C (144)contribution 贡献毛益 \9d$@V
C (145)contribution centre 贡献中心 / xQPTT
C (146)contribution chart 贡献图 JRFtsio*
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 5;S.H#YOpO
C (148)contribution to salesration 贡献毛益对销售比率 K^$=dLp
C (149)control 控制 z~Q)/d,Ac
C (150)control account 控制帐户 OB7hlW
C (151)control limits 控制限度 fnY.ao1-s[
C (152)controllability concept 可控制概念 BHw, 4#F1;
C (153)controllable cost 可控制成本 n(Uyz`qE
C (154)conversion cost 加工成本 h~26W
Lf.
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 aT<q=DO
C (156)corporate appraisal 公司评估 VX/#1StC
C (157)corporate planning 公司计划
7.T?#;'3
C (158)corporate social reporting 公司社会报告 U&xUfBDt
C (159)corporation 股份公司 yNc2@
C (160)cost 成本 $N\Ja*g
C (161)cost account 成本帐户 .2pK.$.
C (162)cost accounting 成本会计 7|D +Ihy;
C (163)cost accounting manual 成本手册 -+5>|N#
C (164)cost accounts calendar 成本报表的日历时间 s(^mZ
-i
C (165)cost adjustment 成本调整 j4b4!^fV
C (166)cost allocation 成本分配 &R siVBA
C (167)cost apportionment 成本分摊 [V!tVDs&'o
C (168)cost attribution 成本归属 S$k&vc(0
C (169)cost audit 成本审计 Wf<LR3
C (170)cost behaviour 成本性态 *dF>_F
C (171)cost benefit analysis 成本效益分析 qNr}
\J|
C (172)cost center 成本中心 *J{+1Ev~$p
C (173)cost driver 成本动因