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注会《审计》英语常用词汇 drKjLo[y
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1.audit 审计 JhCkkw
2.attestation 鉴证 lhoq3A
3.credibility 可信赖程度 .^lbLN^2
4.audit of financial statements 财务报表审计 3
;MjO*-
5.agreed-upon procedures 执行商定程序 12sD|j
6.high levels of assurance 高水平保证 `%M-7n9Y
7.compilation 编制
}{xN`pZ
8.reliability 可靠性 vX0"S
9.relevance 相关性 _/}Hqh
10.professional skepticism 职业谨慎 Z.':&7Y
11.objectivity 客观性 ,LW+7yD
12. professional competence 专业胜任能力 RP,:[}mPl
13.Senior/CPA-in-charge 项目经理 ~sIGI?5f
14.audit engagement letter 业务约定书
:e]9T3Q
15.recurring audit 连续审计 5 n+
e
16.the client 委托人 b"M`@';+
17.change CPA 更换注册会计师 f{Fe+iPc
18.the existing CPA 现任注册会计师 Bw<zc=%
19.the successor CPA 后任注册会计师 $54=gRo^
20.the preceding CPA前任注册会计师 Sf&?3a+f
21.issue the audit report 出具审计报告 hyb +#R
22.expert 专家 a-5HIY5
23.the board of directors 董事会 n2d8;B#
24.knowledge of the entity‘ s business 了解被审计单位情况 {(Og/[
25.assess material misstatement risks评估重大错报风险 P$18Xno{
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 ?#m<\]S<
27.a general knowledge of —— 初步了解―――的情况 FU\/JF.j
28.a more knowledge of—— 进一步了解的情况 +K;Y+
K&;2
29.the prior year‘s working papers 以前年度工作底稿 vZE|Z[M+<
30.minutes of meeting 会议纪要 T+WZE
31.business risks 经营风险 h zZ-$IX X
32.appropriateness 适当性 +Cf0Y2*@hM
33.accounting estimate 会计估计 LMFK3Gd[
34.management representations 管理层声明 G7Z vfLR{:
35.going concern assumption 持续经营假设 wI!
+L&Q
36.audit plan 审计计划 Er"R;l]xJ
37.significant audit areas 重点审计领域 ],\sRQbv&
38.error 错误 @1v3-n=
39.fraud舞弊 x^)g'16`
40.modified or additional procedures 修改或追加审计程序 W ""*hJ
41.misappropriation of assets 侵占资产 DhLr^Z!h3;
42.transactions without substance 虚假交易 1xO!w+J#
43.unusual pressures 异常压力 ]D LZ&5pv
44.the suspected noncompliance 涉嫌存在违法行为 v`S2M
45.materialiy 重要性 |
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46.exceed the materiality level 超过重要性水平 aGB0-;.t7
47.approach the materiality level 接近重要性水平 u3Usq=Ij{
48.an acceptably low level 可接受水平 LAv:+o(m/
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 7-".!M
50.misstatements or omissions 错报或漏报 \[hn]@@
51.aggregate 总计 0{?:FQ#
52.subsequent events 期后事项 &@YFje6Lcm
53.adjust the financial statements 调整财务报表 >-5td=:Z
54.perform additional audit procedures 实施追加的审计程序 894r;UA7
55.audit risk 审计风险 e^k!vk-SLF
56.detection risk 检查风险 -(\1r2
Y
57.inappropriate audit opinion 不适当的审计意见 %/l-A
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58.material misstatement 重大的错报 7~wFU*P1
59.tolerable misstatement 可容忍错报
Z}8k[*.
60.the acceptable level of detection risk 可接受的检查风险 qr)v'aC
3
61.assessed level of material misstatement risk 重大错报风险的评估水平 j?:`-\w5
62.simall business 小规模企业 *wC\w
63.accounting system 会计系统 ]?0{(\
64.test of control 控制测试 I %|@3=Yc
65.walk-through test 穿行测试 \G$QNUU
66.communication 沟通 WI1T?.Gc
67.flow chart 流程图 U~uwm/h
68.reperformance of internal control 重新执行 `d7gm;ykp
69.audit evidence 审计证据 7hB#x]oQo
70.substantive procedures 实质性程序 oL<BLr9>
71.assertions 认定 <nDNiM#
72.esistence 存在 XkPv*%Er8
73.occurrence 发生 1.'(nKoq
74.completeness 完整性 Mv.Ciyc
75.rights and obligations 权利和义务 "^;#f+0
76.valuation and allocation 计价和分摊 CO-Iar
77.cutoff 截止 i@P 9EU
78.accuracy 准确性 ;>NP.pnA)
79.classification 分类 JY{X,?s
80.inspection 检查 [IiwN qZ[~
81.supervision of counting 监盘 gjW\
XY
82.observation 观察 UTZ776`S&X
83.confirmation 函证 sYGR-:K
84.computation 计算 t]s94 R q
85.analytical procedures 分析程序 8h2D+1,PZC
86.vouch 核对 m8'@UzB
87.trace 追查 tY/En-&t
88.audit sampling 审计抽样 NW
z9C=y
89.error 误差 0 _Q*E3
90.expected error 预期误差 RX:R*{]-
91.population 总体 r"R(}`<,
92.sampling risk 抽样风险 k+FMZ,D|
93.non- sampling risk 非抽样风险 'gCJ[ ce
94.sampling unit 抽样单位 .iFViVZC
95.statistical sampling 统计抽样 ]?[zx'|
96.tolerable error 可容忍误差 ?TDvCL
97.the risk of under reliance 信赖不足风险 d]U`?A,
98.the risk of over reliance 信赖过度风险 &=G)NeT_
99.the risk of incorrect rejection 误拒风险 HLVQ7
100. the risk of incorrect acceptance 误受风险 '|Qd0,Z
101.working trial balance 试算平衡表 a$d:_,\"
102.index and cross-referencing 索引和交叉索引 lbRzx4=\y
103.cash receipt 现金收入 ~i%-WX
104.cash disbursement 现金支出 |2O')3p"9
105.bank statement 银行对账单 Cl,9yU)1n
106.bank reconciliation 银行存款余额调节表 [w!C*_V 9
107.balance sheet date 资产负债表日 ;_}~%-_
~
108.net realizable value 可变现净值 IXnb]q.
109.storeroom 仓库 U_]=E<el
110.sale invoice 销售发票 z<!O!wX_aI
111.price list 价目表 u t$c)_
112.positive confirmation request 积极式询证函 e,(a6X
113.negative confirmation request 消极式询证函 I?
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114.purchase requisition 请购单 :$NsR*Cq*9
115.receiving report 验收报告
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116.gross margin 毛利 vm8$:W2 }
117.manufacturing overhead 制造费用 yO00I`5
118.material requisition 领料单 c&E]E(
119.inventory-taking 存货盘点 FQ`(b3.
120.bond certificate 债券 rvwa!YY}
121.stock certificate 股票 n+2%tW
122.audit report 审计报告 58: :h.:
123.entity 被审计单位 ioxbf6{
124.addressee of the audit report 审计报告的收件人 LT/mb2
125.unqualified opinion 无保留意见 YxXqI
126.qualified opinion 保留意见 [@/ /#}5v
127.disclaimer of opinion 无法表示意见 *r;xw
128.adverse opinion 否定意见 *Ddi(`
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A (1)ABC 作业基础成本计算 RND9D\7
A (2)absorbed overhead 已吸收制造费用 pr_>b`p6
A (3)absorption costing 吸收成本计算 5Q W}nRCZ
A (4)account 账户,报表 P;73Hr[E#
A (5)accounting postulate 会计假设 M ,`w A
A (6)accounting series release 会计公告文件 'S*k_vuN
A (7)accounting valuation 会计计价 )n>+m|IqY(
A (8)account sale 承销清单 7tRi"\[5
A (9)accountability concept 经营责任概念 4ZwKpQ
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A (10)accountancy 会计职业 \|.7-X
A (11)accountant 会计师 ziiwxx_
A (12)accounting 会计 )hBE11,PB
A (13)agency cost 代理成本 (!3;X"l
A (14)accounting bases 会计基础 A|L'ih/
A (15)accounting manual 会计手册 #Y2i*:<
A (16)accounting period 会计期间 lNz
]HiD
A (17)accounting policies 会计方针 FH8k'Hxg
A (18)accounting rate of return 会计报酬率 d1c0l{JV3
A (19)accounting reference date 会计参照日 lj4o#^lC
A (20)accounting reference period 会计参照期间 1'JD =
A (21)accrual concept 应计概念 Od
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A (22)accrual expenses 应计费用 H>XFz(LWh
A (23)acid test ration 速动比率(酸性测试比率) Qs%B'9")
A (24)acquisition 购置 {e"dm5
A (25)acquisition accounting 收购会计 !X]8dyW
A (26)activity based accounting 作业基础成本计算 ?2 f_aY ;
A (27)adjusting events 调整事项 0J9D"3T)
A (28)administrative expenses 行政管理费 T7[NcZ:I
A (29)advice note 发货通知 bWmw3w
A (30)amortization 摊销 vcv CD7MD
A (31)analytical review 分析性检查 du_4eB
A (32)annual equivalent cost 年度等量成本法 1& ^?U{
A (33)annual report and accounts 年度报告和报表 wMWW=$h#\
A (34)appraisal cost 检验成本 aJzLrX
A (35)appropriation account 盈余分配账户 Rko M~`CT
A (36)articles of association 公司章程细则 *z8|P#@
A (37)assets 资产 rS7)6h7(7
A (38)assets cover 资产保障 Dvc&RG
A (39)asset value per share 每股资产价值 u5+|Su
A (40)associated company 联营公司 #+k*1Jg
A (41)attainable standard 可达标准 sOpep
SwW['c'*]B
A (42)attributable profit 可归属利润 YlF%U
Pp
A (43)audit 审计 H43MoC
A (44)audit report 审计报告 [9o4hw
A (45)auditing standards 审计准则 !5Sd2<N
A (46)authorized share capital 额定股本 G8J*Wnwu[K
A (47)available hours 可用小时 ^5; `-Ky
A (48)avoidable costs 可避免成本 gE])!GMM3
B (49)back-to-back loan 易币贷款 k~.&j"K
B (50)backflush accounting 倒退成本计算 "@/62b
B (51)bad debts 坏帐 oD.r`]k
B (52)bad debts ratio 坏帐比率 Qdf=XG
5
B (53)bank charges 银行手续费 =d)-Fd2li
B (54)bank overdraft 银行透支 Vzl^Ka'
B (55)bank reconciliation 银行存款调节表 u0Nm.--;_3
B (56)bank statement 银行对账单 Ig6T
g ?
B (57)bankruptcy 破产 eE@&ze>X
B (58)basis of apportionment 分摊基础 X3%Ic`Lq#
B (59)batch 批量 ~xLJe`"JUx
B (60)batch costing 分批成本计算 )]htm&q5
B (61)beta factor B(市场)风险因素 hA1-){aw3q
B (62)bill 账单 5ZY<JA3
B (63)bill of exchange 汇票 {Ui=b+
B (64)bill of landing 提单 jE\Sm2G9
B (65)bill of materials 用料预计单 ep/Y^&$M
B (66)bill payable 应付票据 )#iq4@)|g
B (67)bill receivable 应收票据 Sa1l=^
B (68)bin card 存货记录卡 _zWfI.o
B (69)bonus 红利 /Q{P3:k
B (70)book-keeping 薄记 tmUFT
B (71)Boston classification 波士顿分类 2lVHZ\G
B (72)breakeven chart 保本图 x1&W^~
B (73)breakeven point 保本点 Iw<i@=V
B (74)breaking-down time 复位时间 TuDE@ gq(
B (75)budget 预算 GH1"xR4!
B (76)budget center 预算中心 A:l@_*C..
B (77)budget cost allowance 预算成本折让 jPZaD>!
B (78)budget manual 预算手册 cWyW~Ek
B (79)budget period 预算期间 \</b4iR)LT
B (80)budgetary control 预算控制 ?>"Yr,b?
B (81)budgeted capacity 预算生产能力 ig}A9j?]
B (82)burden 制造费用 $(e#aHB
B (83)business center 经营中心 0&_UH}10
B (84)business entity 营业个体 6GPp>X
B (85)business unit 经营单位 R:Q0=PzDi#
B (86)buy-out management 管理性购买产权 GVHV =E
B (87)by-product 副产品 I/gjenUK
C (88)called-up share capital 催缴股本 ,Uhb
C (89)capacity 生产能力 jw<pK4?y
C (90)capacity ratios 生产能力比率 Z[__"^}
C (91)capital 资本 V-'K6mn;
C (92)capital assets pricing model资本资产计价模式 w }^ I
C (93)capital commitment 承诺资本 o6
E!IX+
C (94)capital employed 已运用的资本 D^%^xq)E
C (95)capital expenditure 资本支出 *}k;L74|
C (96)capital expenditureauthorization 资本支出核准 B33$pUk
C (97)capital expenditure control 资本支出控制 )WT>@
C (98)capital expenditure proposal资本支出申请 W"^wnGa@a
C (99)capital funding planning 资本基金筹集计划 M])dJ9&e
C (100)capital gain 资本收益 <Rh
6r}f
C (101)capital investment appraisal资本投资评估 s*
U1
C (102)capital maintenance 资本保全 >{\7&}gz
C (103)capital resource planning 资本资源计划
<1%f@}+8
C (104)capital surplus 资本盈余 <\kr1qHH
C (105)capital turnover 资本周转率 _=CZR7:O
C (106)card 记录卡 A+hT3;lp
C (107)cash 现金 b)(?qfXWP
C (108)cash account 现金账户 ]BR,M4
C (109)cash book 现金账薄 7qTE('zt
C (110)cash cow 金牛产品 L|bwZ,M=}?
C (111)cash flow 现金流量 r{l(O,|e
C (112)cash discounted 现金贴现 .`>y@p!
C (113)cash flow budget 现金流量预算 0d8%T<=J
C (114)cash flow statement 现金流量表 b#7{{
@H
C (115)cash ledger 现金分类账 C4TE-OM8
C (116)cash limit 现金限额 V3 ~~
C (117)CCA 现时成本会计 (Jz;W<E
C (118)center 中心 y ]?V~%
C (119)changeover time 变更时间 a7N!B' y
C (120)chartered entity 特许经济个体
q.,JVGMS
C (121)cheque 支票 Aq3}Ng
C (122)cheque register 支票登记薄 t%F0:SH
C (123)coin analysis 零钱分类 OS8q( 2z?s
C (124)classification 分类 4:g R r
C (125)clock card 工时卡 cM&{+el
C (126)code 代码 {e|[%reSkg
C (127)commitment accounting 承诺确认会计 x c{hC4^V
C (128)common cost 共同成本 $56,$K`H
C (129)company limited byguarantee 有限担保责任公司 3}e%[AKh
C (130)company limited shares 股份有限公司 Q-1vw6d
C (131)competitive position 竞争能力状况 V+O"j^Z_J
C (132)concept 概念 lRXK\xIP ,
C (133)conglomerate 跨行业企业 itC-4^
C (134)consistency concept 一致性概念 ..rOsg{
C (135)consolidated accounts 合并报表 VkZ7#
C (136)consolidation accounting 合并会计 +SwR+H)?
C (137)consortium 财团 9-MUX^?u
C (138)contingency plan 应急计划 !"Oh36
C (139)contingent liabilities 或有负债 fkac_X$7
C (140)continuous operation 连续生产 ocs+d\
C (141)contra 抵消 K'GBMnjD
C (142)contract cost 合同成本 w K}T`*k
C (143)contract costing 合同成本计算 ti#7(^j
C (144)contribution 贡献毛益 K5lmVF\$P
C (145)contribution centre 贡献中心 S\;V4@<Kn
C (146)contribution chart 贡献图 :Y [LN
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 t<#h$}=:Vt
C (148)contribution to salesration 贡献毛益对销售比率 SJHr_bawd
C (149)control 控制 9Q"'"b*?z
C (150)control account 控制帐户 NX}<*b/
C (151)control limits 控制限度 EVGt 5z
C (152)controllability concept 可控制概念 =zz~kon9
C (153)controllable cost 可控制成本 >D4#y
C (154)conversion cost 加工成本 k?,1x~
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ga`3 (
C (156)corporate appraisal 公司评估 sIy^m}02
C (157)corporate planning 公司计划 vd[0X;
C (158)corporate social reporting 公司社会报告 i*Z"Me
C (159)corporation 股份公司 %
yw?s0
C (160)cost 成本 }"|K(hq
C (161)cost account 成本帐户 ajEjZ6
C (162)cost accounting 成本会计 `G}TG(
C (163)cost accounting manual 成本手册 f.9SB
C (164)cost accounts calendar 成本报表的日历时间 }R{
ts
C (165)cost adjustment 成本调整 r [*V
qcz
C (166)cost allocation 成本分配 z*!%g[3I
C (167)cost apportionment 成本分摊 r8xv#r 1
C (168)cost attribution 成本归属 bJX)$G
C (169)cost audit 成本审计 Ys\Wj%6A
C (170)cost behaviour 成本性态 qHrc9fB
C (171)cost benefit analysis 成本效益分析 2I,^YWR
C (172)cost center 成本中心 Hhcpp7cr'
C (173)cost driver 成本动因