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注会《审计》英语常用词汇 ]T l\9we
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1.audit 审计 '-S&i{H
2.attestation 鉴证 M"vcF5q
3.credibility 可信赖程度 {UmCn>c
4.audit of financial statements 财务报表审计 =c.q]/M
5.agreed-upon procedures 执行商定程序 &`Di cfD
6.high levels of assurance 高水平保证 rO`g~>-
7.compilation 编制 uy9B8&Sr
8.reliability 可靠性 p)^:~ll
9.relevance 相关性 ]6;AK\9TM
10.professional skepticism 职业谨慎 yUSB{DLpla
11.objectivity 客观性 g
Oj5c
12. professional competence 专业胜任能力 RsD`9>6)
13.Senior/CPA-in-charge 项目经理 5p|@ )
14.audit engagement letter 业务约定书 /C:'qhY,
15.recurring audit 连续审计 I:_*8el&d
16.the client 委托人 )c '>E4>
17.change CPA 更换注册会计师 0;h1LI)
18.the existing CPA 现任注册会计师 HV9SdJOf
19.the successor CPA 后任注册会计师 ],YYFU}
20.the preceding CPA前任注册会计师 :.Qe=}9
21.issue the audit report 出具审计报告 s4gNS
eA
22.expert 专家 <ut DZ#k
23.the board of directors 董事会 DqMK[N,0
24.knowledge of the entity‘ s business 了解被审计单位情况 u,akEvH~a
25.assess material misstatement risks评估重大错报风险 V0 F30rK
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 oyt//SE
27.a general knowledge of —— 初步了解―――的情况 n2{{S(N
28.a more knowledge of—— 进一步了解的情况 w~U`+2a3
29.the prior year‘s working papers 以前年度工作底稿 In
c:t_
30.minutes of meeting 会议纪要 6{$dFwl
31.business risks 经营风险 {g- DM}q
32.appropriateness 适当性
KY`96~z
33.accounting estimate 会计估计 --twkD
34.management representations 管理层声明 hu|hOr8
35.going concern assumption 持续经营假设 [/Z'OV"tU
36.audit plan 审计计划 yOK])&c
37.significant audit areas 重点审计领域 IOkC [([
38.error 错误 uK:-g,;
39.fraud舞弊 M91lV(Z
40.modified or additional procedures 修改或追加审计程序 lZM3Q58?\
41.misappropriation of assets 侵占资产 uvDoo6'
42.transactions without substance 虚假交易 gc@#O#K~h^
43.unusual pressures 异常压力 8KtgSash
44.the suspected noncompliance 涉嫌存在违法行为 d
`kM0C
45.materialiy 重要性 m_$I?F0
46.exceed the materiality level 超过重要性水平 E)O|16f|>
47.approach the materiality level 接近重要性水平 H~|%vjH
48.an acceptably low level 可接受水平 @7s,|\
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 qysa!B
50.misstatements or omissions 错报或漏报 R-Q1YHUQM
51.aggregate 总计 p,iCM?[|
52.subsequent events 期后事项 7vaN&%;E%
53.adjust the financial statements 调整财务报表 e4Ox`gLa*p
54.perform additional audit procedures 实施追加的审计程序 E^ok`wfO
55.audit risk 审计风险 mp,e9Nd;
56.detection risk 检查风险 ES\Q5)t/fo
57.inappropriate audit opinion 不适当的审计意见 :pDY
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 WYC1rfd=
60.the acceptable level of detection risk 可接受的检查风险 R==cz^#
61.assessed level of material misstatement risk 重大错报风险的评估水平 e
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62.simall business 小规模企业 RF5q5<0
63.accounting system 会计系统 l-S'ATZ0p
64.test of control 控制测试 nh eU~jb
65.walk-through test 穿行测试 q[7d7i/r6
66.communication 沟通 %x6Ov\s2
67.flow chart 流程图
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68.reperformance of internal control 重新执行 XU_,Z/Yw_
69.audit evidence 审计证据 6"i{P
70.substantive procedures 实质性程序 Z|(c(H2
71.assertions 认定 vV.~76AD5
72.esistence 存在 $}nh[@
73.occurrence 发生 x$n~f:1Y
74.completeness 完整性 rj,K`HD
75.rights and obligations 权利和义务 }@14E-N
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76.valuation and allocation 计价和分摊 &'(a$S>v
77.cutoff 截止 GwQZf|
78.accuracy 准确性 ~zxwg+:QO
79.classification 分类
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80.inspection 检查 TH>?Gi)"
81.supervision of counting 监盘 WB
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82.observation 观察
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83.confirmation 函证 >7nV$.5S
84.computation 计算 \-
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85.analytical procedures 分析程序 )Ig+uDGk
86.vouch 核对 #*$_S@
87.trace 追查 #P%1{l5m
88.audit sampling 审计抽样 ?+n&hHRg
89.error 误差 -XVEV
90.expected error 预期误差 3qiJwo>
91.population 总体 G#w^:UL
92.sampling risk 抽样风险 LZr0]g{Pu/
93.non- sampling risk 非抽样风险 "Ap$Jl B
94.sampling unit 抽样单位 1l+kO,X]
95.statistical sampling 统计抽样 {}_ Nep/;
96.tolerable error 可容忍误差 *BLe3dok(
97.the risk of under reliance 信赖不足风险 ]$~Fzs
98.the risk of over reliance 信赖过度风险 rFmKmV
99.the risk of incorrect rejection 误拒风险 Dxt),4%P
100. the risk of incorrect acceptance 误受风险 ;8*XOC;[
101.working trial balance 试算平衡表 2W3NL|P
102.index and cross-referencing 索引和交叉索引 @S}/g/+2
103.cash receipt 现金收入
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104.cash disbursement 现金支出 !/Iq{2LX
105.bank statement 银行对账单 b0@>xT
106.bank reconciliation 银行存款余额调节表 5:
daa
107.balance sheet date 资产负债表日 ietRr!$.
108.net realizable value 可变现净值 <0u\dU
109.storeroom 仓库 ME$2P!o
110.sale invoice 销售发票 s\'y-UITi1
111.price list 价目表 =db'#m{$
112.positive confirmation request 积极式询证函 Gil
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113.negative confirmation request 消极式询证函 C4QeDvpI
114.purchase requisition 请购单 ,3Wb4so
115.receiving report 验收报告 iq"ob8.
116.gross margin 毛利 E/mubA(&
117.manufacturing overhead 制造费用 `$s)X$W?
118.material requisition 领料单 %G;0T;0L
119.inventory-taking 存货盘点 (C daE!I4Q
120.bond certificate 债券 ;V_.[aX
121.stock certificate 股票 \ Md
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122.audit report 审计报告 8Y2 xW`
123.entity 被审计单位 No`|m0 :j
124.addressee of the audit report 审计报告的收件人 {=3J/)='
125.unqualified opinion 无保留意见 T@TIzz
126.qualified opinion 保留意见 ?y~TC qV
127.disclaimer of opinion 无法表示意见 }]AT _bh,
128.adverse opinion 否定意见 'X =p7 d|'
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A (1)ABC 作业基础成本计算 o#qH2)tb
A (2)absorbed overhead 已吸收制造费用 KH7VR^;mk
A (3)absorption costing 吸收成本计算 t,
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A (4)account 账户,报表 Qg(Z{V
A (5)accounting postulate 会计假设 AXwaVLEBQ
A (6)accounting series release 会计公告文件 B:4Ka]{YO
A (7)accounting valuation 会计计价 7vn%kW=$
A (8)account sale 承销清单 opsQn\4DZ?
A (9)accountability concept 经营责任概念 W'a(oI
A (10)accountancy 会计职业 xfjd5J7'
A (11)accountant 会计师 Hd9XfU
A (12)accounting 会计 qv[[Q[RK-5
A (13)agency cost 代理成本 f-;$0mTQ
A (14)accounting bases 会计基础 I>PZYh'.T
A (15)accounting manual 会计手册 2{bhA5L
A (16)accounting period 会计期间 .it#`Yz;
A (17)accounting policies 会计方针 H
BH$
A (18)accounting rate of return 会计报酬率 7A5p["?Z
A (19)accounting reference date 会计参照日 -LtK8wl^
A (20)accounting reference period 会计参照期间 ,CP5~4u
A (21)accrual concept 应计概念 0ZMJ(C
A (22)accrual expenses 应计费用 v??TJ^1
A (23)acid test ration 速动比率(酸性测试比率) u*3NS$vH
A (24)acquisition 购置 =;0wFwSz
A (25)acquisition accounting 收购会计 ohUdGO[/
A (26)activity based accounting 作业基础成本计算 hi ~}
A (27)adjusting events 调整事项 _AFQ >j
A (28)administrative expenses 行政管理费 jMM$ d,7B
A (29)advice note 发货通知 H~noJIw#
A (30)amortization 摊销 Tc6:UF
A (31)analytical review 分析性检查 #B8*gFZB
A (32)annual equivalent cost 年度等量成本法 ~ 3^='o
A (33)annual report and accounts 年度报告和报表 T
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A (34)appraisal cost 检验成本 kH'p\9=
A (35)appropriation account 盈余分配账户 a5@z:i
A (36)articles of association 公司章程细则 F]UQuOR)
A (37)assets 资产 -w1@!Sdd
A (38)assets cover 资产保障 mpgO s
A (39)asset value per share 每股资产价值 (D<(6?
A (40)associated company 联营公司 `s|]"'rX
A (41)attainable standard 可达标准 &?0:v`4Y
r> k-KdS
A (42)attributable profit 可归属利润 -&|:0#@P
A (43)audit 审计 [U>@,BH
A (44)audit report 审计报告 K=dR%c(
A (45)auditing standards 审计准则 Y4E/?37j
A (46)authorized share capital 额定股本 mMSh2B
A (47)available hours 可用小时 Xd<t5{bD!
A (48)avoidable costs 可避免成本 7Ym(n8
B (49)back-to-back loan 易币贷款 g:7,~}_}^
B (50)backflush accounting 倒退成本计算 FS6<V0pil
B (51)bad debts 坏帐 qH>`}/,P
B (52)bad debts ratio 坏帐比率 ~
Vw9
B (53)bank charges 银行手续费 ?WUF!Jk
B (54)bank overdraft 银行透支 PRkSQ4
B (55)bank reconciliation 银行存款调节表 Ml?~
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B (56)bank statement 银行对账单 QzOkpewf
B (57)bankruptcy 破产
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B (58)basis of apportionment 分摊基础 AH#4wPxF
B (59)batch 批量 4jNG^@O
B (60)batch costing 分批成本计算 R!(ZMRMn
B (61)beta factor B(市场)风险因素
8j5<6Cv_
B (62)bill 账单 oR .cSGh
B (63)bill of exchange 汇票 )@gZ;`n
B (64)bill of landing 提单 |&3x#1A
B (65)bill of materials 用料预计单 c$:1:B9\
B (66)bill payable 应付票据 <IJu7t>
B (67)bill receivable 应收票据 l[Q:}y
B (68)bin card 存货记录卡 K4Sk+
v
B (69)bonus 红利 :~F :/5
B (70)book-keeping 薄记 (#D*Pl
B (71)Boston classification 波士顿分类 vxFTen{-F
B (72)breakeven chart 保本图 j}1zdA
B (73)breakeven point 保本点 yWDTjY/
B (74)breaking-down time 复位时间 R=Zn -q
B (75)budget 预算 %FZ2xyI.
B (76)budget center 预算中心 =<}<Ny
B (77)budget cost allowance 预算成本折让 6$U]9D
B (78)budget manual 预算手册 0 B@n{PvR0
B (79)budget period 预算期间 =( v^5
B (80)budgetary control 预算控制 uo\ .
7[1
B (81)budgeted capacity 预算生产能力 n">u mM;Eh
B (82)burden 制造费用 1Xu?(2;NF
B (83)business center 经营中心 q h/F
B (84)business entity 营业个体 B* kcNlW
B (85)business unit 经营单位 sRSz}]
B (86)buy-out management 管理性购买产权 7hP<f}xL
B (87)by-product 副产品 k%s_0
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C (88)called-up share capital 催缴股本 =m89z}Ot
C (89)capacity 生产能力 6W[}$#w
C (90)capacity ratios 生产能力比率 vhbDb)J
C (91)capital 资本 te|?)j
C (92)capital assets pricing model资本资产计价模式 az0<5Bq)
C (93)capital commitment 承诺资本 Vj<:GRNQ,d
C (94)capital employed 已运用的资本 in+}/mwfC
C (95)capital expenditure 资本支出 5|3e&
C (96)capital expenditureauthorization 资本支出核准 q
gIb/6;xQ
C (97)capital expenditure control 资本支出控制 F{06 _T
C (98)capital expenditure proposal资本支出申请 `?T#Hl>j
C (99)capital funding planning 资本基金筹集计划 }KUd7[s
C (100)capital gain 资本收益 k.<]4iS
C (101)capital investment appraisal资本投资评估 }%b;vzkG5
C (102)capital maintenance 资本保全 "Z
Htr<+
C (103)capital resource planning 资本资源计划 @NhvnfZ
C (104)capital surplus 资本盈余 9.'h^#C
C (105)capital turnover 资本周转率 '* mH*?Y
C (106)card 记录卡 ,}oM-B
C (107)cash 现金 A?_ =K
C (108)cash account 现金账户 *B`Zq)
C (109)cash book 现金账薄 $mf
u:tbP
C (110)cash cow 金牛产品
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C (111)cash flow 现金流量 Jk@]tAwoM
C (112)cash discounted 现金贴现 [Wd-Zn%
C (113)cash flow budget 现金流量预算 E_Z{6&r
C (114)cash flow statement 现金流量表 fjvN$NgVs
C (115)cash ledger 现金分类账 hfpJ+[
C (116)cash limit 现金限额 dS^T$sz.co
C (117)CCA 现时成本会计 `E+Jnu,jC
C (118)center 中心 =qN2Xg/
C (119)changeover time 变更时间 zp\8_ U@
C (120)chartered entity 特许经济个体 S$KFf=0
C (121)cheque 支票 DPi_O{W>
C (122)cheque register 支票登记薄 X%yO5c\l2
C (123)coin analysis 零钱分类 fYKO J5f
C (124)classification 分类 l/;X?g5+
C (125)clock card 工时卡 ?X@fKAj
C (126)code 代码 ;iDPn2?6?x
C (127)commitment accounting 承诺确认会计 zJe#m|Z
C (128)common cost 共同成本 fXrXV~'8
C (129)company limited byguarantee 有限担保责任公司 *JggU
C (130)company limited shares 股份有限公司 wFG3KzEq ~
C (131)competitive position 竞争能力状况 DNGvpKY@
C (132)concept 概念 z-M3
C (133)conglomerate 跨行业企业 fw ,\DFHO
C (134)consistency concept 一致性概念 *~w[eH!!
C (135)consolidated accounts 合并报表 xsWur(> ]
C (136)consolidation accounting 合并会计 j
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C (137)consortium 财团 ECv)v
C (138)contingency plan 应急计划 j*
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C (139)contingent liabilities 或有负债 <uj8lctmP
C (140)continuous operation 连续生产 J2uZmEt
C (141)contra 抵消 AwQ?l(iZ"p
C (142)contract cost 合同成本 MZmb`%BZ
C (143)contract costing 合同成本计算 2^?:&1:
C (144)contribution 贡献毛益 >X*Mio8P#
C (145)contribution centre 贡献中心
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C (146)contribution chart 贡献图 NcY608C
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 bWOS `5
C (148)contribution to salesration 贡献毛益对销售比率 !^Q.VYY
C (149)control 控制 &89oO@5
C (150)control account 控制帐户 1S@vGq}
C (151)control limits 控制限度 {Z
p\^/
C (152)controllability concept 可控制概念 bH"hX
C (153)controllable cost 可控制成本 3sd"nR?aX
C (154)conversion cost 加工成本 g-Pwp[!qkf
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 aZ\
UrV4
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C (156)corporate appraisal 公司评估 J
EE{QjTh
C (157)corporate planning 公司计划 CbN!1E6).
C (158)corporate social reporting 公司社会报告 ~on(3|$
C (159)corporation 股份公司 }NsUnbxT
C (160)cost 成本 {3&|tk!*
C (161)cost account 成本帐户 !
!PYP'e
C (162)cost accounting 成本会计 Rp$}YN
C (163)cost accounting manual 成本手册 (Vo>e =q
C (164)cost accounts calendar 成本报表的日历时间
D %JlbH8
C (165)cost adjustment 成本调整 G7D2{J{1
C (166)cost allocation 成本分配 4
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C (167)cost apportionment 成本分摊 28
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C (168)cost attribution 成本归属 *5xJv
C (169)cost audit 成本审计 ,^S@
EDq
C (170)cost behaviour 成本性态 '=l[;Q^Q
C (171)cost benefit analysis 成本效益分析 vf8\i-U=
C (172)cost center 成本中心 VN%INUi@
C (173)cost driver 成本动因