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注会《审计》英语常用词汇 LlTD =tJ0
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1.audit 审计 wh:;G`6S
2.attestation 鉴证 T.bFB+'E|
3.credibility 可信赖程度 At7!Pas#@g
4.audit of financial statements 财务报表审计 rOJ>lPs
5.agreed-upon procedures 执行商定程序 Y>x
{ [er
6.high levels of assurance 高水平保证 qt8Y3:=8l
7.compilation 编制 g6M>S1oOO
8.reliability 可靠性 QkrQM&Im
9.relevance 相关性 )_#V>cvNG
10.professional skepticism 职业谨慎 so-5%S
11.objectivity 客观性 +=tdgw/
12. professional competence 专业胜任能力 ~f<']zXv
13.Senior/CPA-in-charge 项目经理 =G-OIu+H!U
14.audit engagement letter 业务约定书 (,Y[2_Zv
15.recurring audit 连续审计 =
0 ~4k#
16.the client 委托人 %4~"$kE
17.change CPA 更换注册会计师 +){^HC\7h
18.the existing CPA 现任注册会计师 JE.$]){
19.the successor CPA 后任注册会计师 [$y(>]~.
20.the preceding CPA前任注册会计师 %YG?7PBB
21.issue the audit report 出具审计报告 &PMQ]B
22.expert 专家 .S` q2C\
23.the board of directors 董事会 oz!)x\m*H
24.knowledge of the entity‘ s business 了解被审计单位情况 N[{rsUBd
25.assess material misstatement risks评估重大错报风险 Y\
[|k-6
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 u8f\)m
27.a general knowledge of —— 初步了解―――的情况 *>m[ZJd %=
28.a more knowledge of—— 进一步了解的情况 DB}Uzw|
29.the prior year‘s working papers 以前年度工作底稿 4.9qB
30.minutes of meeting 会议纪要 I9?\Jbqg
31.business risks 经营风险 axQ>~vWN/
32.appropriateness 适当性 j0l,1=^>l
33.accounting estimate 会计估计 m6Dm1'+
34.management representations 管理层声明 {vu\qXmMv
35.going concern assumption 持续经营假设 >X~B1D,SV7
36.audit plan 审计计划 o "z()w~
37.significant audit areas 重点审计领域 jWdviS9&g
38.error 错误
h.<f%&)F
39.fraud舞弊 !HTOE@
40.modified or additional procedures 修改或追加审计程序 -` ]9o3E7H
41.misappropriation of assets 侵占资产 5U84*RY
42.transactions without substance 虚假交易 ]E9iaq6Z
43.unusual pressures 异常压力 +d,
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44.the suspected noncompliance 涉嫌存在违法行为 sI,cX#h&Y
45.materialiy 重要性 lm`*x=x
46.exceed the materiality level 超过重要性水平 {;$oC4
47.approach the materiality level 接近重要性水平 9<mMU:
48.an acceptably low level 可接受水平 f)sy-o!
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 @A[)\E1
50.misstatements or omissions 错报或漏报 yfl?\X{
51.aggregate 总计 %"
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52.subsequent events 期后事项 N* g
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53.adjust the financial statements 调整财务报表 pGie!2T E
54.perform additional audit procedures 实施追加的审计程序 &xGdKH
55.audit risk 审计风险 ()lgd7|+
56.detection risk 检查风险 !)a_@d.;i
57.inappropriate audit opinion 不适当的审计意见 TQR5V\{&%
58.material misstatement 重大的错报 ^O}a,
59.tolerable misstatement 可容忍错报 V]zZb-m=
60.the acceptable level of detection risk 可接受的检查风险 O-,
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61.assessed level of material misstatement risk 重大错报风险的评估水平 .n\JY;"
62.simall business 小规模企业 jKUEs75]
63.accounting system 会计系统 n|5\Q
64.test of control 控制测试 3kxo1eb
65.walk-through test 穿行测试 _S9)<RVI+
66.communication 沟通 45~x
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67.flow chart 流程图 BlJiHz!
68.reperformance of internal control 重新执行 J|WE&5'
69.audit evidence 审计证据 +\=g&G,
70.substantive procedures 实质性程序 J2O,wb)U
71.assertions 认定 *7Vb([x4;
72.esistence 存在 Q
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73.occurrence 发生 }geb959
74.completeness 完整性 ;Gr
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75.rights and obligations 权利和义务 ~&Z>fgOTJ
76.valuation and allocation 计价和分摊 oU=vl!\J
77.cutoff 截止 FC0fe_U(F
78.accuracy 准确性 =-sTV\
79.classification 分类 -XYvjW,|
80.inspection 检查 ;yNc7Vl
81.supervision of counting 监盘 ztVTXI%Kz
82.observation 观察 cSt)Na~C
83.confirmation 函证 M 5#wz0
84.computation 计算 %a/3*vz/I%
85.analytical procedures 分析程序 ysnW3q!@
86.vouch 核对 +tPBm{|
87.trace 追查 ~b_DFj
88.audit sampling 审计抽样 5FZw
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89.error 误差 Yjoe|
90.expected error 预期误差 JM7mQ'`Ud
91.population 总体 ,X!6|l8
92.sampling risk 抽样风险 NK|UeL7ght
93.non- sampling risk 非抽样风险 ZvRa"j
94.sampling unit 抽样单位 t:10
95.statistical sampling 统计抽样 ;!<}oZp{
96.tolerable error 可容忍误差 e:O,$R#g
97.the risk of under reliance 信赖不足风险 xsa`R^5/c
98.the risk of over reliance 信赖过度风险 kjYM&q
99.the risk of incorrect rejection 误拒风险 0B.Gt&Oal
100. the risk of incorrect acceptance 误受风险 F`g(vD>
101.working trial balance 试算平衡表 W
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102.index and cross-referencing 索引和交叉索引 @^| [J
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103.cash receipt 现金收入 >oW]3)$4S
104.cash disbursement 现金支出 HA'~1$#z
105.bank statement 银行对账单 .UPh
106.bank reconciliation 银行存款余额调节表 Tpl]\L1v-
107.balance sheet date 资产负债表日 &=lc]sk
108.net realizable value 可变现净值 XIwJhsYZ'9
109.storeroom 仓库 D4VDWv
110.sale invoice 销售发票
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111.price list 价目表 H )ej]DXy
112.positive confirmation request 积极式询证函 ^xe+(83S2?
113.negative confirmation request 消极式询证函 AE rPd)yk0
114.purchase requisition 请购单 P j
115.receiving report 验收报告 |62` {+
116.gross margin 毛利 =RB
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117.manufacturing overhead 制造费用 !!C/($
118.material requisition 领料单 01r%K@ xX\
119.inventory-taking 存货盘点 Ty g>Xv
120.bond certificate 债券 I?rB7*:
121.stock certificate 股票 ^oi']O
122.audit report 审计报告 GLsa]}m,9
123.entity 被审计单位 v#,queGi
124.addressee of the audit report 审计报告的收件人 :[CV_ME.;
125.unqualified opinion 无保留意见 ;1(^H:7T
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 ,@ '^3u
128.adverse opinion 否定意见 Q^b&
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A (1)ABC 作业基础成本计算 c!IZLaVAr9
A (2)absorbed overhead 已吸收制造费用 `nF SJlr&
A (3)absorption costing 吸收成本计算 aqON6|6K
A (4)account 账户,报表 M=iTwK
A (5)accounting postulate 会计假设 ~nA k-toJ
A (6)accounting series release 会计公告文件 *2h%dT:,%
A (7)accounting valuation 会计计价 g* YDgY
A (8)account sale 承销清单 `*s:[k5k
A (9)accountability concept 经营责任概念 vhBW1/w&F
A (10)accountancy 会计职业 yCxYFi
A (11)accountant 会计师 D, ")n75
A (12)accounting 会计 n\+c3
A (13)agency cost 代理成本 ,iV%{*p]
A (14)accounting bases 会计基础 ?~o`mg
A (15)accounting manual 会计手册
yXU.PSG*
A (16)accounting period 会计期间 T]tP!a;K
A (17)accounting policies 会计方针 zxn|]PbS
A (18)accounting rate of return 会计报酬率 ]y@A
=nR
A (19)accounting reference date 会计参照日 ~e}JqJ(97
A (20)accounting reference period 会计参照期间 n{gEIUo#
A (21)accrual concept 应计概念 6ld4'oM
A (22)accrual expenses 应计费用 ;FqmZjm
A (23)acid test ration 速动比率(酸性测试比率) JV~
Dly>
A (24)acquisition 购置 NzT
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A (25)acquisition accounting 收购会计 (4FVemgy
A (26)activity based accounting 作业基础成本计算 W\l&wR
A (27)adjusting events 调整事项 %0GwO%h},
A (28)administrative expenses 行政管理费 P<vl+&*
A (29)advice note 发货通知 ?oYO !
A (30)amortization 摊销 Sp\TaUzg
A (31)analytical review 分析性检查 q;68tEupR
A (32)annual equivalent cost 年度等量成本法 cC-8.2
A (33)annual report and accounts 年度报告和报表 QXb2jWz
A (34)appraisal cost 检验成本 c!\Gj|
A (35)appropriation account 盈余分配账户 <&\ng^Z$
A (36)articles of association 公司章程细则 TsFhrtnx&X
A (37)assets 资产 I# tlaz#
A (38)assets cover 资产保障 $9G&
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A (39)asset value per share 每股资产价值 KZ 5%q.
A (40)associated company 联营公司 d]0:r]e
A (41)attainable standard 可达标准 E&8Nh J
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A (42)attributable profit 可归属利润 f\2IKpF2
A (43)audit 审计 27!FB@k-
A (44)audit report 审计报告 cy^=!EfA
A (45)auditing standards 审计准则 k-ZO/yPo
A (46)authorized share capital 额定股本 |.@!CqJ
A (47)available hours 可用小时 >` s"
C
A (48)avoidable costs 可避免成本 Zv@qdY<:
B (49)back-to-back loan 易币贷款 M86"J:\u]
B (50)backflush accounting 倒退成本计算 /#00'(oD
B (51)bad debts 坏帐 "WKOlfPa
B (52)bad debts ratio 坏帐比率 &. =8Q?
B (53)bank charges 银行手续费
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B (54)bank overdraft 银行透支 RL}?.'!
B (55)bank reconciliation 银行存款调节表 wa@Rlzij>
B (56)bank statement 银行对账单 &@6xu{o
B (57)bankruptcy 破产 Z1,rN#p9
B (58)basis of apportionment 分摊基础 >J;TtNE:
B (59)batch 批量 8c) eaDu
B (60)batch costing 分批成本计算 ]$g07 7o
B (61)beta factor B(市场)风险因素 iDDJJ>F26
B (62)bill 账单 #zP-,2!r
B (63)bill of exchange 汇票 ]zYIblpde
B (64)bill of landing 提单 f7*Qa!!2p]
B (65)bill of materials 用料预计单 ejd_ 85$
B (66)bill payable 应付票据 0BXr[%{`
B (67)bill receivable 应收票据 f9#zV2ke]
B (68)bin card 存货记录卡 wXUR9H|0(
B (69)bonus 红利 Qhj']>#g
B (70)book-keeping 薄记 J'2 Y
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B (71)Boston classification 波士顿分类 OkC.e')Vx
B (72)breakeven chart 保本图 r:sa|+
B (73)breakeven point 保本点 2B4.o*Q\
B (74)breaking-down time 复位时间 ;87PP7~
B (75)budget 预算 x{;{fMN1
B (76)budget center 预算中心 7I
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B (77)budget cost allowance 预算成本折让 2{j$1EdI@-
B (78)budget manual 预算手册
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B (79)budget period 预算期间 ]0>
B (80)budgetary control 预算控制 vEfj3+e
B (81)budgeted capacity 预算生产能力 Lyc6nP;F
B (82)burden 制造费用 H|aFs.S EQ
B (83)business center 经营中心 %fg6',2
B (84)business entity 营业个体 )M<+?R$];
B (85)business unit 经营单位 \~8W0q.4M
B (86)buy-out management 管理性购买产权 Sqi9'-%m
B (87)by-product 副产品 t0f7dU3e;L
C (88)called-up share capital 催缴股本 Zd-qBOB2L
C (89)capacity 生产能力 YH58p&up
C (90)capacity ratios 生产能力比率 _jX,1+M
C (91)capital 资本 v9 \n=Z
C (92)capital assets pricing model资本资产计价模式 i1x4$}
C (93)capital commitment 承诺资本 ,LwinjHA*
C (94)capital employed 已运用的资本 Osz=OO{
C (95)capital expenditure 资本支出 "3VX9{'%@
C (96)capital expenditureauthorization 资本支出核准 Y-})/zFc
C (97)capital expenditure control 资本支出控制 4AL,=C3
C (98)capital expenditure proposal资本支出申请 3!9JXq%Hl
C (99)capital funding planning 资本基金筹集计划 ovN3.0tAI
C (100)capital gain 资本收益 uNI&U7_"
C (101)capital investment appraisal资本投资评估 *m]Y6
C (102)capital maintenance 资本保全 ~j[?3E4L}
C (103)capital resource planning 资本资源计划 6Mk#) ebM
C (104)capital surplus 资本盈余 @{b5x>KX
C (105)capital turnover 资本周转率 Pt85q?- >
C (106)card 记录卡 "iEnsP@'Wg
C (107)cash 现金 ]0'cdC
C (108)cash account 现金账户 :uAL(3pQ
C (109)cash book 现金账薄 O`CZwXD
C (110)cash cow 金牛产品 4Yvz-aSyO
C (111)cash flow 现金流量 9U;
C (112)cash discounted 现金贴现 .=YV
C (113)cash flow budget 现金流量预算 D 6'd&U{_
C (114)cash flow statement 现金流量表 :JSxsA6k
C (115)cash ledger 现金分类账 7[=G;2<
C (116)cash limit 现金限额 /
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C (117)CCA 现时成本会计 egs P\ '
C (118)center 中心 /
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C (119)changeover time 变更时间 (P?|Bk[
C (120)chartered entity 特许经济个体 :sw5@JdJ
C (121)cheque 支票 *i*\dl
C (122)cheque register 支票登记薄 V_
(Ly8"1;
C (123)coin analysis 零钱分类 o;wSG81
C (124)classification 分类 jy0aKSn8
C (125)clock card 工时卡 FrMXf,}
C (126)code 代码 `=;}I@]zj)
C (127)commitment accounting 承诺确认会计 A)~oD_ooQ
C (128)common cost 共同成本 (!@gm)#h
C (129)company limited byguarantee 有限担保责任公司 RCfeIHL
C (130)company limited shares 股份有限公司 )7Hx<?P
C (131)competitive position 竞争能力状况 KPy)%i
C (132)concept 概念 %H?B5y
C (133)conglomerate 跨行业企业 \V 'fB5
C (134)consistency concept 一致性概念 `\:Ede
C (135)consolidated accounts 合并报表 zU[o_[+7^
C (136)consolidation accounting 合并会计 ri-&3%%z<
C (137)consortium 财团 t$qIJt$
C (138)contingency plan 应急计划 #O_%!7M{4
C (139)contingent liabilities 或有负债 >7@,,~3
C (140)continuous operation 连续生产 ta.Lq8/
C (141)contra 抵消 ;4-$C =&
C (142)contract cost 合同成本 #:=c)[G8
C (143)contract costing 合同成本计算 m^BXLG:b
C (144)contribution 贡献毛益 7_3 6xpw
C (145)contribution centre 贡献中心 i'CK/l.H
C (146)contribution chart 贡献图 \6GNKeN
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 6{d?3Jk
C (148)contribution to salesration 贡献毛益对销售比率 tWl')^
C (149)control 控制 (soTkH:#
C (150)control account 控制帐户 :BR_%$
C (151)control limits 控制限度 OE[7fDe'
C (152)controllability concept 可控制概念 w8S
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C (153)controllable cost 可控制成本
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C (154)conversion cost 加工成本 DMA7eZf'Hv
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 QpzdlB44l
C (156)corporate appraisal 公司评估 _GY2|x2c
C (157)corporate planning 公司计划 yLqhj7
C (158)corporate social reporting 公司社会报告 k2loGvBJ
C (159)corporation 股份公司 S7j(4@
C (160)cost 成本 i+QVs_jW
C (161)cost account 成本帐户 ga KZ4#
C (162)cost accounting 成本会计 QNE/SSL
C (163)cost accounting manual 成本手册 ;*K;)C
C (164)cost accounts calendar 成本报表的日历时间 .>,Y
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C (165)cost adjustment 成本调整 5o{U$
C (166)cost allocation 成本分配 D
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C (167)cost apportionment 成本分摊 w9u|E46
C (168)cost attribution 成本归属 ?.ObHV*k
C (169)cost audit 成本审计 `B&