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注会《审计》英语常用词汇 9-c3@>v
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1.audit 审计 tr<fii3<
2.attestation 鉴证 k)n
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3.credibility 可信赖程度 v]V N'Hs?
4.audit of financial statements 财务报表审计 BI`)P+K2
5.agreed-upon procedures 执行商定程序 *,$5EN
6.high levels of assurance 高水平保证 zkRAul32|
7.compilation 编制 (lM,'
8.reliability 可靠性 <}RI<96
9.relevance 相关性 M(I%y
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10.professional skepticism 职业谨慎 4$KDf;m@
11.objectivity 客观性 #h[>RtP:
12. professional competence 专业胜任能力 &|k=mxox\
13.Senior/CPA-in-charge 项目经理 xx`YBn~"
14.audit engagement letter 业务约定书 ur}'Y^0iR
15.recurring audit 连续审计 T/'z,,Y
16.the client 委托人 V8M()7uJ
17.change CPA 更换注册会计师 \l:R]:w;ZI
18.the existing CPA 现任注册会计师 e-ta 7R4
19.the successor CPA 后任注册会计师 f=l/Fp}4UH
20.the preceding CPA前任注册会计师 x
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21.issue the audit report 出具审计报告 ^w^e~0
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22.expert 专家 f(|k0$EIu
23.the board of directors 董事会 .#QE*<T)]
24.knowledge of the entity‘ s business 了解被审计单位情况 srv4kodj
25.assess material misstatement risks评估重大错报风险 e3 v^j$
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^Erj# /
27.a general knowledge of —— 初步了解―――的情况 ?wB_fDb}
28.a more knowledge of—— 进一步了解的情况 4,sE{%vb
29.the prior year‘s working papers 以前年度工作底稿 1VgGF^cYR
30.minutes of meeting 会议纪要 /q IQE&V-
31.business risks 经营风险 ;W?#l$R
32.appropriateness 适当性 I8gNg
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33.accounting estimate 会计估计 {1SsH
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34.management representations 管理层声明 d~u=,@FK
35.going concern assumption 持续经营假设 TGF$zvd
36.audit plan 审计计划 0zH-g
37.significant audit areas 重点审计领域 7
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38.error 错误 k77IXT_7u
39.fraud舞弊 u4Nh_x8\Nr
40.modified or additional procedures 修改或追加审计程序 MI`qzC*%
41.misappropriation of assets 侵占资产 |E1U$,s~u
42.transactions without substance 虚假交易 PGP#$JC
43.unusual pressures 异常压力 OeqKKVuQ
44.the suspected noncompliance 涉嫌存在违法行为 hQ@k|3=Re
45.materialiy 重要性 w.x&3aG
46.exceed the materiality level 超过重要性水平 dkw.o.e
47.approach the materiality level 接近重要性水平 6'^E
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48.an acceptably low level 可接受水平 s:tX3X
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 sjyr9AF
50.misstatements or omissions 错报或漏报 :PT{>r[
51.aggregate 总计 So&gDR;b
52.subsequent events 期后事项 w#b@6d
53.adjust the financial statements 调整财务报表 A
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54.perform additional audit procedures 实施追加的审计程序 oy8jc];SO
55.audit risk 审计风险 v?VDASR2`
56.detection risk 检查风险 cHvm
57.inappropriate audit opinion 不适当的审计意见 Ur
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58.material misstatement 重大的错报 ?/o 8f7Z
59.tolerable misstatement 可容忍错报 MrR`jXz
60.the acceptable level of detection risk 可接受的检查风险 ^{uHph9ny
61.assessed level of material misstatement risk 重大错报风险的评估水平 %hSQ\T<8[o
62.simall business 小规模企业 4QA~@pBX^{
63.accounting system 会计系统 `<nxXsLe
64.test of control 控制测试 ,\6Vb*G|E>
65.walk-through test 穿行测试 -V}oFxk]q
66.communication 沟通 @[g7\d
67.flow chart 流程图 ~lo43$)^
68.reperformance of internal control 重新执行 j0e,>X8
69.audit evidence 审计证据 fxd+0R;f
70.substantive procedures 实质性程序 ~M}{rl.n=
71.assertions 认定 %V>%AP
72.esistence 存在 w0~%,S
73.occurrence 发生 #yH+ENp0
74.completeness 完整性 v'i'I/
75.rights and obligations 权利和义务 =@!t/LR7kg
76.valuation and allocation 计价和分摊 @s1T|}AJ
77.cutoff 截止 eUy*0
78.accuracy 准确性 x-[ItJ% l
79.classification 分类 9rMO=
80.inspection 检查 X)KCk2Ax
81.supervision of counting 监盘 5GM-*Ak @
82.observation 观察 c& ;@i$X(
83.confirmation 函证 W0f^!}f(
84.computation 计算 9ngx
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85.analytical procedures 分析程序 xh2r?K@k>
86.vouch 核对 HEVjK$
87.trace 追查 3&y-xZ u]
88.audit sampling 审计抽样 BEOPZ[Q|c
89.error 误差 M{L- V
90.expected error 预期误差 %6 *c40
91.population 总体 yh
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92.sampling risk 抽样风险 D&):2F^9.
93.non- sampling risk 非抽样风险 N0p6xg~
94.sampling unit 抽样单位 (,h2qP-;ud
95.statistical sampling 统计抽样 bA)nWWSg=
96.tolerable error 可容忍误差 _Ay^v#a
97.the risk of under reliance 信赖不足风险 7W)W9=&BT
98.the risk of over reliance 信赖过度风险 ;].X;Ky<
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 8'*x88+
101.working trial balance 试算平衡表 vclc%ws
102.index and cross-referencing 索引和交叉索引 2K9X (th1
103.cash receipt 现金收入 }i8y/CA
104.cash disbursement 现金支出 j,i9,oF6]
105.bank statement 银行对账单 I;w!
106.bank reconciliation 银行存款余额调节表 &x1A{j_
107.balance sheet date 资产负债表日 #NFB=oJI
108.net realizable value 可变现净值 y^C5_w(^jZ
109.storeroom 仓库 }.A]=
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110.sale invoice 销售发票 M G$+Blw>
111.price list 价目表 [h'u@%N|/
112.positive confirmation request 积极式询证函 fB+h( 2N~
113.negative confirmation request 消极式询证函 M=raKb?F
114.purchase requisition 请购单 G?}?>
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115.receiving report 验收报告 (vG*)a
116.gross margin 毛利 ye.6tlW
117.manufacturing overhead 制造费用 <YW)8J
118.material requisition 领料单 =6~
119.inventory-taking 存货盘点 "B{3q`(
120.bond certificate 债券 E4% -*n
121.stock certificate 股票 1%v6d
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122.audit report 审计报告 zp
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123.entity 被审计单位 oJ4HvrUO
124.addressee of the audit report 审计报告的收件人 vL@<l^`$0
125.unqualified opinion 无保留意见 Rt?CE jy
126.qualified opinion 保留意见 9K@I
127.disclaimer of opinion 无法表示意见 4J5 zSTw
128.adverse opinion 否定意见 uP* kvi:e
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A (1)ABC 作业基础成本计算 )Jjp^U3Ub
A (2)absorbed overhead 已吸收制造费用 HFFG4'
A (3)absorption costing 吸收成本计算 N)"8CvQL
A (4)account 账户,报表 tBGLEeL/.
A (5)accounting postulate 会计假设 *<sc[..)
A (6)accounting series release 会计公告文件 K80f_iT5
A (7)accounting valuation 会计计价 bW=q G
A (8)account sale 承销清单 qj;i03 +@
A (9)accountability concept 经营责任概念 WJD2(el
A (10)accountancy 会计职业 c0zcR)=mL
A (11)accountant 会计师 _-C/sp^
A (12)accounting 会计 xfeE D^?
A (13)agency cost 代理成本 J:Fq i p
A (14)accounting bases 会计基础 |aP`hVm
A (15)accounting manual 会计手册 fM ID}S
A (16)accounting period 会计期间 684& H8
A (17)accounting policies 会计方针 Q#3}AO
A (18)accounting rate of return 会计报酬率 \1Y|$:T/
A (19)accounting reference date 会计参照日 3`&FXgo
A (20)accounting reference period 会计参照期间 v;\cM/&5
A (21)accrual concept 应计概念 "<=4]Z
A (22)accrual expenses 应计费用 b#?sx"z
A (23)acid test ration 速动比率(酸性测试比率) `D(V_WZ
A (24)acquisition 购置 HTYyX(ya
A (25)acquisition accounting 收购会计 I$.lFQ%(
A (26)activity based accounting 作业基础成本计算 ]R""L<K%HF
A (27)adjusting events 调整事项 U3N
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A (28)administrative expenses 行政管理费 .T3N"}7[
A (29)advice note 发货通知 rNk'W, FU
A (30)amortization 摊销 eE'P)^KV
A (31)analytical review 分析性检查 v)Y)tu>
A (32)annual equivalent cost 年度等量成本法 cjL)M=pIS
A (33)annual report and accounts 年度报告和报表 HX2u{2$
A (34)appraisal cost 检验成本 (e'8>Pv
A (35)appropriation account 盈余分配账户 8n5~K.;<
A (36)articles of association 公司章程细则 :6(\:
A (37)assets 资产 le \f:
A (38)assets cover 资产保障 O5r8Ghf)
A (39)asset value per share 每股资产价值 '!^7 *@z
A (40)associated company 联营公司 W!<7OA g $
A (41)attainable standard 可达标准 8e-nzc,]
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A (42)attributable profit 可归属利润 e#/&A5#Ya
A (43)audit 审计 c?CD;Pk
A (44)audit report 审计报告 Ibz9juY
A (45)auditing standards 审计准则 d'W2I*Zc<
A (46)authorized share capital 额定股本 _5rKuL
A (47)available hours 可用小时 hM]Z T5;<
A (48)avoidable costs 可避免成本 4 *}H3-`
B (49)back-to-back loan 易币贷款 ?L0;,
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B (50)backflush accounting 倒退成本计算 ,;t:x|{%
B (51)bad debts 坏帐 {A==av
B (52)bad debts ratio 坏帐比率 F
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B (53)bank charges 银行手续费 FQ4R>@
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B (54)bank overdraft 银行透支 ~qqxHymc
B (55)bank reconciliation 银行存款调节表 \=WPJm`p
B (56)bank statement 银行对账单 `R2Iw
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B (57)bankruptcy 破产 ;J|t-$Z
B (58)basis of apportionment 分摊基础 48wt
B (59)batch 批量 iz=cjmV?
B (60)batch costing 分批成本计算 eOb--@~8
B (61)beta factor B(市场)风险因素 4vbGXb}!
B (62)bill 账单 D\5+2 G
B (63)bill of exchange 汇票 In1{&sS
B (64)bill of landing 提单 `F/R:!v
B (65)bill of materials 用料预计单 ;-`NT`
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B (66)bill payable 应付票据 *{VC<<`
B (67)bill receivable 应收票据 A@>/PB6n
B (68)bin card 存货记录卡 = vqJ0 !
B (69)bonus 红利 ke2dQ^kc4
B (70)book-keeping 薄记 Z$J-4KN
B (71)Boston classification 波士顿分类 [KBa=3>{
B (72)breakeven chart 保本图 :!s7B|_U
B (73)breakeven point 保本点 BlpyE[h
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B (74)breaking-down time 复位时间 ZY,$oFdsi
B (75)budget 预算 5[)5K?%
B (76)budget center 预算中心 =!L}/Dl
B (77)budget cost allowance 预算成本折让 L91vp'+
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B (78)budget manual 预算手册 O^!ds
B (79)budget period 预算期间 bz>\n"'
B (80)budgetary control 预算控制 C')KZ|JIC
B (81)budgeted capacity 预算生产能力 JRC2+BU
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B (82)burden 制造费用 eW 4[2Q
B (83)business center 经营中心 Y\WQ0'y
B (84)business entity 营业个体 +-qk\sQ
B (85)business unit 经营单位 %P ~;>4i,
B (86)buy-out management 管理性购买产权 v_Vw!u
B (87)by-product 副产品 _yAY5TIv
C (88)called-up share capital 催缴股本 B](R(x>L
C (89)capacity 生产能力 p^ (Z
C (90)capacity ratios 生产能力比率 o*A, 6y
C (91)capital 资本 gd
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C (92)capital assets pricing model资本资产计价模式 &S
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C (93)capital commitment 承诺资本 3ux7^au
C (94)capital employed 已运用的资本 [_%u5sc-y
C (95)capital expenditure 资本支出 &iWTf K7
C (96)capital expenditureauthorization 资本支出核准 `^/8dIya
C (97)capital expenditure control 资本支出控制 .
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C (98)capital expenditure proposal资本支出申请 q`PA~C];
C (99)capital funding planning 资本基金筹集计划 jR}EBaI}
C (100)capital gain 资本收益 +w[ZMk
C (101)capital investment appraisal资本投资评估 {Y5@SIyE
C (102)capital maintenance 资本保全 W#!AZ !
C (103)capital resource planning 资本资源计划 Y7+c/co
C (104)capital surplus 资本盈余 ftMlm_u
C (105)capital turnover 资本周转率 g"" 1\rc=
C (106)card 记录卡 >"IG\//I
C (107)cash 现金 1c QF(j_
C (108)cash account 现金账户 0p[k7W u
C (109)cash book 现金账薄 4G:~|N.{p
C (110)cash cow 金牛产品 ]h1.1@ >xc
C (111)cash flow 现金流量 t0fgG/f'
C (112)cash discounted 现金贴现 qN1fWU#$
C (113)cash flow budget 现金流量预算 G9-ETj}
C (114)cash flow statement 现金流量表 ]v}W9{sY
C (115)cash ledger 现金分类账 r'nPP6`
C (116)cash limit 现金限额 hN K wQ
C (117)CCA 现时成本会计 F&uiI;+zJ
C (118)center 中心 {Zv%DV4_$
C (119)changeover time 变更时间 LhKbZoPp
C (120)chartered entity 特许经济个体 nHeJ20
C (121)cheque 支票 j]&Qai~}Y
C (122)cheque register 支票登记薄 VDOC>
C (123)coin analysis 零钱分类 f_PH
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C (124)classification 分类 ::{\O\w
C (125)clock card 工时卡 0xDn!
C (126)code 代码 G~C-tAB
C (127)commitment accounting 承诺确认会计 ]e-QNI
C (128)common cost 共同成本 93D}0kp
C (129)company limited byguarantee 有限担保责任公司 #Tzs9Bkaca
C (130)company limited shares 股份有限公司 jNx{*2._r
C (131)competitive position 竞争能力状况 ':}9>B3 S
C (132)concept 概念 K:-jn}i?/
C (133)conglomerate 跨行业企业 zjA#8;h~w
C (134)consistency concept 一致性概念 3pML+Y|ij
C (135)consolidated accounts 合并报表 &Y@),S9
C (136)consolidation accounting 合并会计 b=S"o
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C (137)consortium 财团 Q3& ?28
C (138)contingency plan 应急计划 ,7cw%mQA
C (139)contingent liabilities 或有负债 Z] r9lC
C (140)continuous operation 连续生产 8J&9}@y
C (141)contra 抵消 g&$5!ifgi
C (142)contract cost 合同成本 H0tu3Pqk
C (143)contract costing 合同成本计算 o=9
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C (144)contribution 贡献毛益 Has}oe[
C (145)contribution centre 贡献中心 h{o,*QL
C (146)contribution chart 贡献图 wQ+il6
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 6 Q7MAP M
C (148)contribution to salesration 贡献毛益对销售比率 aC=2v7*
C (149)control 控制 PW%ith1)<
C (150)control account 控制帐户 <t!0{FJ
C (151)control limits 控制限度 >A]l|#Rz
C (152)controllability concept 可控制概念 .<%q9Jy#
C (153)controllable cost 可控制成本 $X:,Q,?
C (154)conversion cost 加工成本 Zjn1,\(t~u
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 %4rlB$x
C (156)corporate appraisal 公司评估 X&aQR[X
C (157)corporate planning 公司计划 k>MXOUaW.
C (158)corporate social reporting 公司社会报告 K)x6F15r
C (159)corporation 股份公司 D@sMCR
C (160)cost 成本 x&u@!# d]
C (161)cost account 成本帐户 `Ivt)T+n;
C (162)cost accounting 成本会计 [E<A/_z
C (163)cost accounting manual 成本手册 `}P9[HP
C (164)cost accounts calendar 成本报表的日历时间 B!`.,3
C (165)cost adjustment 成本调整 =>>Dnp
C (166)cost allocation 成本分配 r9(c<E?,h
C (167)cost apportionment 成本分摊 cahlYv'
C (168)cost attribution 成本归属 E)Qg^DHP/
C (169)cost audit 成本审计 S
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C (170)cost behaviour 成本性态 &<#1G
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C (171)cost benefit analysis 成本效益分析 _"D J|j
C (172)cost center 成本中心 S.iUi
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C (173)cost driver 成本动因