*{w0=J[15
+zMPkbP6
注会《审计》英语常用词汇 ]64}Xob87_
34u[#
O{2
JfN5#+_i
1.audit 审计 CXuD%H]tx
2.attestation 鉴证 NLMvi!5w,
3.credibility 可信赖程度 +ausm!~6
4.audit of financial statements 财务报表审计 cWkg.ri-x
5.agreed-upon procedures 执行商定程序 6AAvsu:
6.high levels of assurance 高水平保证 _f%s]
7.compilation 编制 9u(pn`e 3
8.reliability 可靠性 i86:@/4~F
9.relevance 相关性 lrv-[}}
10.professional skepticism 职业谨慎 s0?'mC+p
11.objectivity 客观性 DPzW,aIgv
12. professional competence 专业胜任能力 FQ<x(&/NF
13.Senior/CPA-in-charge 项目经理 rc8HZ
14.audit engagement letter 业务约定书 t`K9K"|k
15.recurring audit 连续审计 Zt3sU_
16.the client 委托人 eA!Z7
'
17.change CPA 更换注册会计师 7@;*e=v
18.the existing CPA 现任注册会计师 kuH%aM<R
19.the successor CPA 后任注册会计师 $?P
I>9g!
20.the preceding CPA前任注册会计师 OCx'cSs-=
21.issue the audit report 出具审计报告 ;\0|1Eem`
22.expert 专家 ..8t1+S6]
23.the board of directors 董事会 6m;>R%S_
24.knowledge of the entity‘ s business 了解被审计单位情况 =Q_1Mr4O
25.assess material misstatement risks评估重大错报风险 as:l1S
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 _s^tL2Pc
27.a general knowledge of —— 初步了解―――的情况 ]%6%rq%9C
28.a more knowledge of—— 进一步了解的情况 uQO5GDuK>
29.the prior year‘s working papers 以前年度工作底稿 J -z.
30.minutes of meeting 会议纪要 %1A8m-u]M
31.business risks 经营风险 7p.8{zQ*
32.appropriateness 适当性 \|Af26
33.accounting estimate 会计估计 lm4A%4-db
34.management representations 管理层声明 9A.NM+u7
35.going concern assumption 持续经营假设 <
c^'$
36.audit plan 审计计划 mKe6rEUs|
37.significant audit areas 重点审计领域 1yE',9?
38.error 错误 ,"`20.Lv
39.fraud舞弊 G!I++M"
40.modified or additional procedures 修改或追加审计程序 (10t,n$
41.misappropriation of assets 侵占资产 ]"T157F
42.transactions without substance 虚假交易 UJ}}H}{
43.unusual pressures 异常压力 _;PQt" ]
44.the suspected noncompliance 涉嫌存在违法行为 v)du]
45.materialiy 重要性 5_!L"sJ
46.exceed the materiality level 超过重要性水平 eQ[akVM
k
47.approach the materiality level 接近重要性水平 Eg`~mE+a
48.an acceptably low level 可接受水平 ~%*l>GkP*
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 N9/k`ZGC
50.misstatements or omissions 错报或漏报 :(~<BiqR(
51.aggregate 总计 P;I,f
52.subsequent events 期后事项 \ZcI{t'a
53.adjust the financial statements 调整财务报表 *,X)tZ6VX
54.perform additional audit procedures 实施追加的审计程序 `?$-T5Rr
55.audit risk 审计风险 bKS/T^UQ
56.detection risk 检查风险 nr]=O`Mvh
57.inappropriate audit opinion 不适当的审计意见 55O}S Us!P
58.material misstatement 重大的错报 mHMsK}=~
59.tolerable misstatement 可容忍错报
M]5l-i$
60.the acceptable level of detection risk 可接受的检查风险 [s^pP2
61.assessed level of material misstatement risk 重大错报风险的评估水平 e W8cI)wU
62.simall business 小规模企业 M#^q
<K %
63.accounting system 会计系统 \>:t={>;
64.test of control 控制测试 {1)b LG|$
65.walk-through test 穿行测试 C,W@C
66.communication 沟通 2*D2jw
67.flow chart 流程图 m%J?5rR3
68.reperformance of internal control 重新执行 1^$hbRq
69.audit evidence 审计证据 Q I";[
70.substantive procedures 实质性程序 LkJq Bg
71.assertions 认定 TYuP
EVEXZ
72.esistence 存在 #6@hVR.
73.occurrence 发生 c(hC'Cp
74.completeness 完整性 &;ddnxFI
75.rights and obligations 权利和义务 ByjfPb#
76.valuation and allocation 计价和分摊 A/=cGE
77.cutoff 截止 ;*qXjv&
K
78.accuracy 准确性 On);SN'
79.classification 分类 L?u{v X
80.inspection 检查 dwB#k$VIOw
81.supervision of counting 监盘 '~b
82.observation 观察 c= 2E/x?
83.confirmation 函证 GThGV"
84.computation 计算 ^kNVQJiZyG
85.analytical procedures 分析程序 Z6gwAvf<
86.vouch 核对 `{YOl\d_
87.trace 追查 Ds]
.Ae
88.audit sampling 审计抽样 9ls1y=M8J
89.error 误差 Z%o.kd"
90.expected error 预期误差 ypM,i
91.population 总体 E*)A!2rlK
92.sampling risk 抽样风险 a'`i#U
93.non- sampling risk 非抽样风险 1N _"Mm{
94.sampling unit 抽样单位 d
>L8SL
95.statistical sampling 统计抽样 ,Z|O y|+'
96.tolerable error 可容忍误差
'
*Y mYU
97.the risk of under reliance 信赖不足风险 \|X
1
98.the risk of over reliance 信赖过度风险 >%6j -:S
99.the risk of incorrect rejection 误拒风险 f|~'(~Sr
100. the risk of incorrect acceptance 误受风险 rMG[,:V
101.working trial balance 试算平衡表 !(bYh`Uy
102.index and cross-referencing 索引和交叉索引 CPa+?__B
103.cash receipt 现金收入 LGy62 y$
104.cash disbursement 现金支出 L
'
_%zO
105.bank statement 银行对账单 bL<H$DB6
106.bank reconciliation 银行存款余额调节表 d.ywH;
107.balance sheet date 资产负债表日 hK4ww"-
108.net realizable value 可变现净值 7202N?a
{
109.storeroom 仓库 b^i$2$9_
110.sale invoice 销售发票 :Dr4?6hdr
111.price list 价目表 :6C R~p
112.positive confirmation request 积极式询证函
T\zn&6
113.negative confirmation request 消极式询证函 \W_ Dz*N
114.purchase requisition 请购单 q@1A2L\Om
115.receiving report 验收报告 Pi[]k]XA\
116.gross margin 毛利 *C)m#[#:u
117.manufacturing overhead 制造费用 iU0jv7}n
118.material requisition 领料单 B7A.~'=
119.inventory-taking 存货盘点 w2 (}pz:
120.bond certificate 债券 .nr%c*JUp
121.stock certificate 股票 U#Kw+slM
122.audit report 审计报告 !U5Cwq
123.entity 被审计单位 8fvKVS
124.addressee of the audit report 审计报告的收件人 G|?V}pZ
125.unqualified opinion 无保留意见 ]mJ9CP8P1c
126.qualified opinion 保留意见 )jI4]6
127.disclaimer of opinion 无法表示意见 pkIQ,W{Ke
128.adverse opinion 否定意见 tm34Z''.>
+7"UF)
~k
A (1)ABC 作业基础成本计算 Yo5ged]i
A (2)absorbed overhead 已吸收制造费用 !N:w?zsp
A (3)absorption costing 吸收成本计算 T}p|_)&y
A (4)account 账户,报表 JKYtBXOl
A (5)accounting postulate 会计假设 !`U #Pjp.
A (6)accounting series release 会计公告文件 BR6HD7G
A (7)accounting valuation 会计计价 <6N3()A)%1
A (8)account sale 承销清单 UGOe(JB
A (9)accountability concept 经营责任概念 '6WZi|(a
A (10)accountancy 会计职业 ;(g"=9
e
A (11)accountant 会计师 AnsJ3C
A (12)accounting 会计 y#ON=8l
A (13)agency cost 代理成本 99zMdo S
A (14)accounting bases 会计基础 >hnhV6s
s
A (15)accounting manual 会计手册 ^y&2N
A (16)accounting period 会计期间 yh4%
A (17)accounting policies 会计方针 BH^cR<<j
A (18)accounting rate of return 会计报酬率 N:^4OnVR
A (19)accounting reference date 会计参照日 PwAmnk !
A (20)accounting reference period 会计参照期间 IOrYm
A (21)accrual concept 应计概念 ~8Ef`zL
A (22)accrual expenses 应计费用 Y% [H:
A (23)acid test ration 速动比率(酸性测试比率) ,;=
S\
A (24)acquisition 购置 H'2o84$
A (25)acquisition accounting 收购会计 6>d3*
A (26)activity based accounting 作业基础成本计算 H/#WpRg
A (27)adjusting events 调整事项 ^> d"D
A (28)administrative expenses 行政管理费 tN)Vpb\J
A (29)advice note 发货通知 :d~&Dt<c
A (30)amortization 摊销 G~lnX^46"
A (31)analytical review 分析性检查 /X\:3P
A (32)annual equivalent cost 年度等量成本法 YBk* CW9
A (33)annual report and accounts 年度报告和报表 {6*UtG
A (34)appraisal cost 检验成本 {>&M:_`k
A (35)appropriation account 盈余分配账户 z\IZ5'
A (36)articles of association 公司章程细则 B<!wh
A (37)assets 资产 BGT`) WP
A (38)assets cover 资产保障 ,+g0#8?p^x
A (39)asset value per share 每股资产价值 mc6W"
A (40)associated company 联营公司 =?B[oq
A (41)attainable standard 可达标准 `O,"mm^@U
$)O\i^T
A (42)attributable profit 可归属利润 DVbY
A (43)audit 审计
PurY_
A (44)audit report 审计报告 P6ugbq[x#e
A (45)auditing standards 审计准则 `MMZR=LA
A (46)authorized share capital 额定股本 Gc!&I+kd
A (47)available hours 可用小时 }Tk*?tYt
A (48)avoidable costs 可避免成本 YP}r15P
B (49)back-to-back loan 易币贷款 |VX0o2
B (50)backflush accounting 倒退成本计算 hniTMO
B (51)bad debts 坏帐 k:E+]5
B (52)bad debts ratio 坏帐比率 t9kqX(!
B (53)bank charges 银行手续费 yH@2nAn
B (54)bank overdraft 银行透支 qB=%8$J
B (55)bank reconciliation 银行存款调节表 gG6BEsGa,
B (56)bank statement 银行对账单 3n TpL#
B (57)bankruptcy 破产 $-]PD`wmY
B (58)basis of apportionment 分摊基础 M#]URS2h<O
B (59)batch 批量 E'_$?wWn5
B (60)batch costing 分批成本计算 {B\lk:"X
B (61)beta factor B(市场)风险因素 9O#?r82
B (62)bill 账单 !%yd'"6Dl
B (63)bill of exchange 汇票 Bdf]?s[]
B (64)bill of landing 提单 {cYbM[}U"
B (65)bill of materials 用料预计单 Ds%~J
B (66)bill payable 应付票据 T`^LWc
"
B (67)bill receivable 应收票据 UXV>#U?
B (68)bin card 存货记录卡 Z|Xv_Xo|4
B (69)bonus 红利
AQz&u
B (70)book-keeping 薄记 A&;Pt/#'
B (71)Boston classification 波士顿分类 <3aW3i/jTc
B (72)breakeven chart 保本图 9RN! <`H
B (73)breakeven point 保本点 *}`D2_uP
B (74)breaking-down time 复位时间 [U?a %$G>
B (75)budget 预算 Ja6PX P]'
B (76)budget center 预算中心 k;y5nXIlN
B (77)budget cost allowance 预算成本折让 ?t];GNU`
l
B (78)budget manual 预算手册 SSI('6Z/
B (79)budget period 预算期间 |h1Y3
B (80)budgetary control 预算控制 +aIy':P
B (81)budgeted capacity 预算生产能力 mMV-IL
B (82)burden 制造费用 lilF _y
B (83)business center 经营中心 qc`UDD5
B (84)business entity 营业个体 +q4AK<y-
B (85)business unit 经营单位 Jx1JtnyP@
B (86)buy-out management 管理性购买产权 2(sq*!tX
B (87)by-product 副产品 Ni 5Su
C (88)called-up share capital 催缴股本 J#& C&S 2
C (89)capacity 生产能力 f)K1j{TZ
C (90)capacity ratios 生产能力比率 'gwh:8Xc
C (91)capital 资本 <swYo<?J#
C (92)capital assets pricing model资本资产计价模式 .EQ1r7
9,
C (93)capital commitment 承诺资本 (|<.7K N
C (94)capital employed 已运用的资本 u~a@:D/F{G
C (95)capital expenditure 资本支出 g{06d~Y
C (96)capital expenditureauthorization 资本支出核准 }7jg>3ng(
C (97)capital expenditure control 资本支出控制 %7bZnK`C
C (98)capital expenditure proposal资本支出申请 t{)J#8:g
C (99)capital funding planning 资本基金筹集计划 /_*L8b
C (100)capital gain 资本收益 zmMz6\ $
C (101)capital investment appraisal资本投资评估 oVSq#I4
C (102)capital maintenance 资本保全 {n>W8sN<
C (103)capital resource planning 资本资源计划 UN*XLHio
C (104)capital surplus 资本盈余 j8ebVq
C (105)capital turnover 资本周转率 *b0f)y3RV
C (106)card 记录卡 v'zf*]9
C (107)cash 现金 +p:@
,_
C (108)cash account 现金账户 Pa!r*(M)C
C (109)cash book 现金账薄 6+[7UH~pm^
C (110)cash cow 金牛产品 9>"To
C (111)cash flow 现金流量 C7[CfcP
A
C (112)cash discounted 现金贴现 )FrXD3p
C (113)cash flow budget 现金流量预算 %v(\;&@
C (114)cash flow statement 现金流量表 &<sN(;%0R
C (115)cash ledger 现金分类账 \;G 97
o
C (116)cash limit 现金限额 7Q9zEd"d
C (117)CCA 现时成本会计 b 64~Y|8
C (118)center 中心 2x7%6'
C (119)changeover time 变更时间 `cgSyRD]
C (120)chartered entity 特许经济个体 h[O!kwE
C (121)cheque 支票 t~0}Emgp<(
C (122)cheque register 支票登记薄 t
o
C (123)coin analysis 零钱分类 _ADK8a6%)
C (124)classification 分类 `n!<h,S'2
C (125)clock card 工时卡 Dab1^H!KT
C (126)code 代码 &v^LxLt+s
C (127)commitment accounting 承诺确认会计 ei8OLcw:x
C (128)common cost 共同成本 'J`%[,@V
C (129)company limited byguarantee 有限担保责任公司 HEjrat;5
C (130)company limited shares 股份有限公司 An e.sS
C (131)competitive position 竞争能力状况 R3$K[Lv,
C (132)concept 概念 i}5
#n
C (133)conglomerate 跨行业企业 |h,aV(Q
C (134)consistency concept 一致性概念 E30VKh |
C (135)consolidated accounts 合并报表 ci^+T *
C (136)consolidation accounting 合并会计 J8x>vC
C (137)consortium 财团 sGCV um}
C (138)contingency plan 应急计划 m"!!)
C (139)contingent liabilities 或有负债 ;ml;{<jI
C (140)continuous operation 连续生产 K6.*)7$#
C (141)contra 抵消 gn?
~y`
C (142)contract cost 合同成本 ~pqp`
C (143)contract costing 合同成本计算 ,zLi{a6
C (144)contribution 贡献毛益 5UwaBPj4
C (145)contribution centre 贡献中心 !=.5$/
C (146)contribution chart 贡献图 \7}X^]UV x
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 >4.{|0%ut
C (148)contribution to salesration 贡献毛益对销售比率 he/UvMu
C (149)control 控制 S)[`Bm
C (150)control account 控制帐户 m(Cn'@i`"0
C (151)control limits 控制限度 dOFxzk,g&R
C (152)controllability concept 可控制概念 A}b<L
g
C (153)controllable cost 可控制成本 SLc6]?
C (154)conversion cost 加工成本 7K`A2
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 3`&2
-
C (156)corporate appraisal 公司评估 7 3k3(rZ
C (157)corporate planning 公司计划 1(Kd/%]{
C (158)corporate social reporting 公司社会报告 0j1I
C (159)corporation 股份公司 /._wXH
C (160)cost 成本 .( vS/
C (161)cost account 成本帐户 6|0
5-x|
C (162)cost accounting 成本会计 AO9F.A<T5
C (163)cost accounting manual 成本手册 i8nCTW
C (164)cost accounts calendar 成本报表的日历时间 %/H
C (165)cost adjustment 成本调整 b0i]T?#
C (166)cost allocation 成本分配 EM*YN=S o
C (167)cost apportionment 成本分摊 UKx91a}g
C (168)cost attribution 成本归属 tWi@_Rlx;
C (169)cost audit 成本审计 ;b$
(T5
C (170)cost behaviour 成本性态 S2"p(
C (171)cost benefit analysis 成本效益分析 :<s)QD
C (172)cost center 成本中心 A8OV3h6]
C (173)cost driver 成本动因