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注会《审计》英语常用词汇 `-4
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1.audit 审计 A0M)*9 f
2.attestation 鉴证 3skq%;%Wsk
3.credibility 可信赖程度 S,vrz!'>A
4.audit of financial statements 财务报表审计 (@O F
Wc"p
5.agreed-upon procedures 执行商定程序 ?N#mD
6.high levels of assurance 高水平保证 .*D~ .!
7.compilation 编制 N
40.GL0s
8.reliability 可靠性 mY.[AIB
9.relevance 相关性 ReP7c3D>p
10.professional skepticism 职业谨慎 ~,Q
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11.objectivity 客观性 lMp)T**
12. professional competence 专业胜任能力 [e ;
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13.Senior/CPA-in-charge 项目经理 XN]
kNJX
14.audit engagement letter 业务约定书 4NwGP^n
15.recurring audit 连续审计 D<
}KTyG]
16.the client 委托人 l{aXX[E&1
17.change CPA 更换注册会计师 0<Px2/
18.the existing CPA 现任注册会计师 uKh),@JV
19.the successor CPA 后任注册会计师 c3!d4mC:
20.the preceding CPA前任注册会计师 8;.WX
21.issue the audit report 出具审计报告 8
:-[wl/@
22.expert 专家 Yv9(8
23.the board of directors 董事会 T eG5|`t],
24.knowledge of the entity‘ s business 了解被审计单位情况 ^Ebaq`{V\'
25.assess material misstatement risks评估重大错报风险 *gu~7&yoP
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 j$zw(EkN
27.a general knowledge of —— 初步了解―――的情况 Revc
:m1o
28.a more knowledge of—— 进一步了解的情况 j;1X-
29.the prior year‘s working papers 以前年度工作底稿 Az6f I*yP
30.minutes of meeting 会议纪要 z)q9O_g9
31.business risks 经营风险 8@Xq ,J
32.appropriateness 适当性 `>'E4z]-_
33.accounting estimate 会计估计 {Rjj
34.management representations 管理层声明 xc8
MOm
35.going concern assumption 持续经营假设 `pm6Ts{,
36.audit plan 审计计划 c5<M=$
37.significant audit areas 重点审计领域 Z|uUE
38.error 错误 kfg9l?R$I<
39.fraud舞弊 r3/H_Z
40.modified or additional procedures 修改或追加审计程序 Tw`^
41.misappropriation of assets 侵占资产
@1gX>!
42.transactions without substance 虚假交易 L$l'wz
43.unusual pressures 异常压力 Wze\
z
44.the suspected noncompliance 涉嫌存在违法行为 =cM\o{ q
45.materialiy 重要性 WWc{]R^D
46.exceed the materiality level 超过重要性水平 _*9eAeJ
47.approach the materiality level 接近重要性水平 ?W9$=
48.an acceptably low level 可接受水平 -JaC~v(0
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Qg C
50.misstatements or omissions 错报或漏报 3uz@JY"mK
51.aggregate 总计 TNUzNA
52.subsequent events 期后事项 =5oE|F%
53.adjust the financial statements 调整财务报表 Obrv5%'
54.perform additional audit procedures 实施追加的审计程序 9Rzu0:r.,
55.audit risk 审计风险 |OUr=b
56.detection risk 检查风险 eFp4MD8?
57.inappropriate audit opinion 不适当的审计意见 BE:HO^-.1
58.material misstatement 重大的错报 UOZ"#cQ
59.tolerable misstatement 可容忍错报 uYhm
F p
60.the acceptable level of detection risk 可接受的检查风险 ~0!s5
61.assessed level of material misstatement risk 重大错报风险的评估水平 "D2`=D!+
62.simall business 小规模企业 siZ w-.
63.accounting system 会计系统 5<
GC
64.test of control 控制测试 cc*A/lD
65.walk-through test 穿行测试 ZTVX5"#Q
66.communication 沟通 U{} bx
67.flow chart 流程图 C3u/8Mrt7
68.reperformance of internal control 重新执行 BEx?
bf@|]
69.audit evidence 审计证据 p./zW
)7+
70.substantive procedures 实质性程序 `!kOyh:X
71.assertions 认定 ,Za!
72.esistence 存在 0ym>Hbax)
73.occurrence 发生 vtK Qv Q
74.completeness 完整性 QnME|j\
75.rights and obligations 权利和义务 5yI_uQR
76.valuation and allocation 计价和分摊 xJa
77.cutoff 截止 =66dxU?}
78.accuracy 准确性 1CU-^j
79.classification 分类 HbX>::J8
80.inspection 检查 Jv %,v?
81.supervision of counting 监盘 (xBS~}e
82.observation 观察 UIi;&[
83.confirmation 函证 7$b!-I+a2
84.computation 计算 M^AwOR7<
85.analytical procedures 分析程序 >u
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86.vouch 核对 u
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87.trace 追查 4%LG Ph
88.audit sampling 审计抽样 mFw`LvH?*
89.error 误差 $d3al%Uo
90.expected error 预期误差 aJ}y|+Cj
91.population 总体 l<>syHCH;L
92.sampling risk 抽样风险 PxNp'PZr9
93.non- sampling risk 非抽样风险 Wl/oun~o
94.sampling unit 抽样单位 >k"Z'9l
95.statistical sampling 统计抽样 7IB<
0
96.tolerable error 可容忍误差 s {p-cV
97.the risk of under reliance 信赖不足风险 eY)ugq>'
98.the risk of over reliance 信赖过度风险 eRKuy l
99.the risk of incorrect rejection 误拒风险 7xTgG!
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100. the risk of incorrect acceptance 误受风险 0?8O9i
101.working trial balance 试算平衡表 ig5
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102.index and cross-referencing 索引和交叉索引 9=O`?$y
103.cash receipt 现金收入 3gV
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104.cash disbursement 现金支出 y3{'s>O6
105.bank statement 银行对账单 [APwHIS
106.bank reconciliation 银行存款余额调节表 [nZf4KN
107.balance sheet date 资产负债表日 5ltEnvN
108.net realizable value 可变现净值 8/F}vfKEN
109.storeroom 仓库 {VtmQU?cJ
110.sale invoice 销售发票 epuN~T
111.price list 价目表 p2 V8{k
112.positive confirmation request 积极式询证函 %N$,1=0*
113.negative confirmation request 消极式询证函 b;G3&R]
114.purchase requisition 请购单 s!(O7Ub
115.receiving report 验收报告 .<%2ON_
116.gross margin 毛利 n}/?nP\%
117.manufacturing overhead 制造费用 M3P\1
118.material requisition 领料单 )c!7V)z
119.inventory-taking 存货盘点 _;L%? -2c
120.bond certificate 债券 Q#w mS&$f
121.stock certificate 股票 a9]F.Jm
122.audit report 审计报告 .<7
M4Z
123.entity 被审计单位 sQUJ]h
124.addressee of the audit report 审计报告的收件人 #
JMww
125.unqualified opinion 无保留意见 B3|h$aKC
126.qualified opinion 保留意见 9'nM$a
127.disclaimer of opinion 无法表示意见 kZ7\zbN>
128.adverse opinion 否定意见 nwuH:6~"
U4)x "s[CP
A (1)ABC 作业基础成本计算 :/UO3 c(
A (2)absorbed overhead 已吸收制造费用 H@ Yj
A (3)absorption costing 吸收成本计算 vP6NIcWC3
A (4)account 账户,报表 #gn{X!;-;
A (5)accounting postulate 会计假设 j3>0oe!
A (6)accounting series release 会计公告文件 .TZ0FxW
A (7)accounting valuation 会计计价 ^{Wx\+*!
A (8)account sale 承销清单 -': ;0
A (9)accountability concept 经营责任概念 m}Xb #NAF8
A (10)accountancy 会计职业 NZT2ni4
A (11)accountant 会计师 1<|\df.
A (12)accounting 会计 ! |4fww
A (13)agency cost 代理成本 BNi6I\wa
A (14)accounting bases 会计基础 ?.Iau/
A (15)accounting manual 会计手册 K/WnK:LU
A (16)accounting period 会计期间 o]T-7Gs4p
A (17)accounting policies 会计方针 stGk*\>U'
A (18)accounting rate of return 会计报酬率 t&|M@Ouet
A (19)accounting reference date 会计参照日 V /i~IG`h/
A (20)accounting reference period 会计参照期间 /B"FGa04p(
A (21)accrual concept 应计概念 @}9*rWJIE
A (22)accrual expenses 应计费用 03N|@Tu
A (23)acid test ration 速动比率(酸性测试比率) Rhi`4wo0$
A (24)acquisition 购置 'O>p@BEK
A (25)acquisition accounting 收购会计 )M3}6^s]
A (26)activity based accounting 作业基础成本计算 hA=.${uIO
A (27)adjusting events 调整事项 ;c tPe[5
A (28)administrative expenses 行政管理费 7`xeuK
A (29)advice note 发货通知 WAq)1gwN
A (30)amortization 摊销
hk*@<ff
A (31)analytical review 分析性检查 iA.:{^_)09
A (32)annual equivalent cost 年度等量成本法 C2e.RTxc
A (33)annual report and accounts 年度报告和报表 j(aok5:e
A (34)appraisal cost 检验成本 vciO={M
A (35)appropriation account 盈余分配账户 (:Y0^
A (36)articles of association 公司章程细则 ,:[\h\5m
A (37)assets 资产 UP<B>Y1a
A (38)assets cover 资产保障 Rtywi}VV2
A (39)asset value per share 每股资产价值 vw~=z6Ka
A (40)associated company 联营公司 &VPfI
A (41)attainable standard 可达标准 #(pY~\
ee
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A (42)attributable profit 可归属利润 %*bGW'Cw
A (43)audit 审计 ]g] ]\hS
A (44)audit report 审计报告 \9t/*%:
A (45)auditing standards 审计准则 H8!;
XB
A (46)authorized share capital 额定股本 Pk?M~{S
A (47)available hours 可用小时 9 AWFjoXl"
A (48)avoidable costs 可避免成本 4De2miq
B (49)back-to-back loan 易币贷款 \wR;N/tg
B (50)backflush accounting 倒退成本计算 oaac.7.fV
B (51)bad debts 坏帐 w;b;rHAZ\
B (52)bad debts ratio 坏帐比率 1S{AGgls5
B (53)bank charges 银行手续费 "J(T?|t
B (54)bank overdraft 银行透支 ?3#L?Cq
B (55)bank reconciliation 银行存款调节表 '_q&~M{
B (56)bank statement 银行对账单 aM5Hp>'nI
B (57)bankruptcy 破产 <nvzNXql
B (58)basis of apportionment 分摊基础 qs$w9I
B (59)batch 批量 qtR/K=^i
B (60)batch costing 分批成本计算 MSqW {
B (61)beta factor B(市场)风险因素
E
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B (62)bill 账单 S1I# qb
B (63)bill of exchange 汇票 q<XleC
B (64)bill of landing 提单 =w;~1i%.k
B (65)bill of materials 用料预计单 *-eDUT|O
B (66)bill payable 应付票据 n@=D,'cn
B (67)bill receivable 应收票据 aG&t gD{
B (68)bin card 存货记录卡 aN
5"[&
B (69)bonus 红利 ;$Pjl8\
B (70)book-keeping 薄记 jp+s[rRc\{
B (71)Boston classification 波士顿分类 )z\ 73|w
B (72)breakeven chart 保本图 jvQpfd
B (73)breakeven point 保本点 }PUY~
u
B (74)breaking-down time 复位时间 @
JfQ}`
B (75)budget 预算 'z9}I
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B (76)budget center 预算中心 {
Gvv^.H7
B (77)budget cost allowance 预算成本折让 WSxE/C|[
B (78)budget manual 预算手册 dy.U;
B (79)budget period 预算期间 _aP2gH
B (80)budgetary control 预算控制 ]?*'[
B (81)budgeted capacity 预算生产能力 cI\&&<>SlG
B (82)burden 制造费用 >F5E^DY
B (83)business center 经营中心 jn]:*i;i
B (84)business entity 营业个体 QTIC5cl,
B (85)business unit 经营单位 4^GIQEjx
B (86)buy-out management 管理性购买产权 #z#`EBXV$6
B (87)by-product 副产品 `f<&=_,xfH
C (88)called-up share capital 催缴股本 K+<F,
P
C (89)capacity 生产能力 z1m-t#v:
C (90)capacity ratios 生产能力比率 nN%Zed2O@6
C (91)capital 资本 FY9nVnIoI
C (92)capital assets pricing model资本资产计价模式 Dqg01_O9O
C (93)capital commitment 承诺资本 F-=Xbyr3@
C (94)capital employed 已运用的资本 BHf7\+Ul
C (95)capital expenditure 资本支出 \R[f< K%
C (96)capital expenditureauthorization 资本支出核准 "Z]z9(
C (97)capital expenditure control 资本支出控制 |hD)=sCj
C (98)capital expenditure proposal资本支出申请 Gp0yRT.
C (99)capital funding planning 资本基金筹集计划 0bfJD'^9RP
C (100)capital gain 资本收益 %~I%*=o[
C (101)capital investment appraisal资本投资评估
pGcijD
C (102)capital maintenance 资本保全 !B/5@P
C (103)capital resource planning 资本资源计划 9jI5bi)
C (104)capital surplus 资本盈余 +>QD4z#
C (105)capital turnover 资本周转率 19;Pjo8
C (106)card 记录卡 6KE?@3;Om
C (107)cash 现金 -\&b&; _
C (108)cash account 现金账户 Hto+spW
C (109)cash book 现金账薄 q0*d*j F0u
C (110)cash cow 金牛产品 .#{m1mr
C (111)cash flow 现金流量 3Ct)5J
C (112)cash discounted 现金贴现 |xFSGrC
C (113)cash flow budget 现金流量预算 YP`/dX"4
C (114)cash flow statement 现金流量表 ,uL}O]L
C (115)cash ledger 现金分类账 (mgv:<c;BA
C (116)cash limit 现金限额 HX#$ ^@
Q(
C (117)CCA 现时成本会计 >Yx,%a@~R
C (118)center 中心 2CRgOFR
C (119)changeover time 变更时间 ,In}be$:
C (120)chartered entity 特许经济个体 Ey&gZ$|&
C (121)cheque 支票 M7.H;.?
C (122)cheque register 支票登记薄 J\E?rT
C (123)coin analysis 零钱分类 o&RNpP*
C (124)classification 分类 8X#\T/U
C (125)clock card 工时卡 d`3>@*NR<
C (126)code 代码 YhO-ecN
C (127)commitment accounting 承诺确认会计 @a}\]REn
C (128)common cost 共同成本 \t
^9UN
C (129)company limited byguarantee 有限担保责任公司 )sLXtV)nm6
C (130)company limited shares 股份有限公司 '8c-V aa
C (131)competitive position 竞争能力状况 Gj&`+!\
C (132)concept 概念 qS[KB\RN1
C (133)conglomerate 跨行业企业 h|N!U/(U
C (134)consistency concept 一致性概念 $H"(]>~
C (135)consolidated accounts 合并报表 JgMYy,q8t
C (136)consolidation accounting 合并会计 %b>Ee>rdD
C (137)consortium 财团 #@:GLmD%
C (138)contingency plan 应急计划 /TScYE:$HE
C (139)contingent liabilities 或有负债 H'?dsc
C (140)continuous operation 连续生产 "qhQJql
C (141)contra 抵消 c
^7QiTt_
C (142)contract cost 合同成本 g]9A?#GyE
C (143)contract costing 合同成本计算 AEo
C (144)contribution 贡献毛益 [&+5E1%L
C (145)contribution centre 贡献中心 MNoc
XK
C (146)contribution chart 贡献图 tr<0NV62>
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Eb89B%L62G
C (148)contribution to salesration 贡献毛益对销售比率 -J^t#R^$`
C (149)control 控制 mI,!8#
C (150)control account 控制帐户 l~ZIv
C (151)control limits 控制限度 Fjw+D1q.
C (152)controllability concept 可控制概念 cm`x;[e6l
C (153)controllable cost 可控制成本 eVRjU
C (154)conversion cost 加工成本 ]dL#k>$0q
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 wY*tq{7
C (156)corporate appraisal 公司评估 HG&rE3@
C (157)corporate planning 公司计划 .$-GGvN]
C (158)corporate social reporting 公司社会报告 Lz=GA?lk[\
C (159)corporation 股份公司 I5#zo,9
C (160)cost 成本 :tT6V(-W
C (161)cost account 成本帐户 sW0<f&3
C (162)cost accounting 成本会计 ?y2v?h"
C (163)cost accounting manual 成本手册 `:kI@TPI_C
C (164)cost accounts calendar 成本报表的日历时间 iJ p E`
C (165)cost adjustment 成本调整 sJ7ZE-v]h
C (166)cost allocation 成本分配 Y(C-o[-N
C (167)cost apportionment 成本分摊 O_^;wey0}?
C (168)cost attribution 成本归属 !T~C =,;
C (169)cost audit 成本审计 F~x>\?iN
C (170)cost behaviour 成本性态 PLhlbzc f
C (171)cost benefit analysis 成本效益分析 :NXM.@jJ="
C (172)cost center 成本中心 f~{4hVA
C (173)cost driver 成本动因