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注会《审计》英语常用词汇 wSyu^KDz
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1.audit 审计 BmF>IQ`M?
2.attestation 鉴证 c qyh#uWe
3.credibility 可信赖程度 ^ED>{UiNI
4.audit of financial statements 财务报表审计 TC#B^m`'p
5.agreed-upon procedures 执行商定程序 <sB45sNbU`
6.high levels of assurance 高水平保证 <!(n5y_
7.compilation 编制 2=M!lB
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8.reliability 可靠性 ,VsCRp
9.relevance 相关性 &D w~Jq|
10.professional skepticism 职业谨慎 bd*(]S9d
11.objectivity 客观性 8J1.(Mwb?
12. professional competence 专业胜任能力 '="){
13.Senior/CPA-in-charge 项目经理 <Pt\)"JA
14.audit engagement letter 业务约定书 a
KtTx~$@
15.recurring audit 连续审计 8N_rJ)f
16.the client 委托人 kP@OIhRe
17.change CPA 更换注册会计师 B8Zd#.6]
18.the existing CPA 现任注册会计师 BVp.A]
19.the successor CPA 后任注册会计师 PW4Wn`u
20.the preceding CPA前任注册会计师 S$On$]~\"
21.issue the audit report 出具审计报告 P`9A?aG
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22.expert 专家 kxwm08/|f
23.the board of directors 董事会
@
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24.knowledge of the entity‘ s business 了解被审计单位情况 ]m>MB )9
25.assess material misstatement risks评估重大错报风险 i}"JCqo2
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Hv*O9!cC
27.a general knowledge of —— 初步了解―――的情况 >G~;2K
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28.a more knowledge of—— 进一步了解的情况 AR3=G>hO,
29.the prior year‘s working papers 以前年度工作底稿 L-$g& -
30.minutes of meeting 会议纪要 )d`$2D&iY
31.business risks 经营风险 7Z3qaXPH
32.appropriateness 适当性 iUB ni&B
33.accounting estimate 会计估计 $?{zV$r1
34.management representations 管理层声明 %BLKB%5
35.going concern assumption 持续经营假设 >GUTno$J
36.audit plan 审计计划 Ft!~w#&-
37.significant audit areas 重点审计领域 wJkkc9Rh'(
38.error 错误 TaT&x_v^~a
39.fraud舞弊 { rn~D5R
40.modified or additional procedures 修改或追加审计程序 O8o18m8UH
41.misappropriation of assets 侵占资产 )~(_[='
42.transactions without substance 虚假交易 Sn&%epi
43.unusual pressures 异常压力 nHjwT5Q+Q
44.the suspected noncompliance 涉嫌存在违法行为 ]NsaFDi\
45.materialiy 重要性 p~ItHwiT
46.exceed the materiality level 超过重要性水平 _0E,@[
47.approach the materiality level 接近重要性水平 ^%JWc 3jZ
48.an acceptably low level 可接受水平 _Y {g5t
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 =^v Ub
50.misstatements or omissions 错报或漏报 ;A!i V|
51.aggregate 总计 rzLlM
52.subsequent events 期后事项 IPR396J+-
53.adjust the financial statements 调整财务报表 3om-,gfZ
54.perform additional audit procedures 实施追加的审计程序 kzXW<V9
55.audit risk 审计风险 }3lF;k(2g
56.detection risk 检查风险 p\\q[6
57.inappropriate audit opinion 不适当的审计意见 Xii#Qtd.
58.material misstatement 重大的错报 S5TT
59.tolerable misstatement 可容忍错报 5GkM7Zu!{j
60.the acceptable level of detection risk 可接受的检查风险 W:J00rsv=`
61.assessed level of material misstatement risk 重大错报风险的评估水平 DlI|~
62.simall business 小规模企业 q'tT)IgD
63.accounting system 会计系统 Q pq0j^\
64.test of control 控制测试 ^)~M,rW8c
65.walk-through test 穿行测试 K?
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66.communication 沟通 b\Ub<pE
67.flow chart 流程图 yl%F<5
68.reperformance of internal control 重新执行 Q2JjBV<
69.audit evidence 审计证据 iI0 'z=J
70.substantive procedures 实质性程序 |\t_I~de
71.assertions 认定 W9~datIh>
72.esistence 存在 yI<'J^1C[
73.occurrence 发生 Qafg/JU
74.completeness 完整性 "o^zOU
75.rights and obligations 权利和义务 Rim}DfO/
76.valuation and allocation 计价和分摊 +
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77.cutoff 截止 f *vziC<m
78.accuracy 准确性 qc F{Kex"
79.classification 分类 n3\vq3^?
80.inspection 检查 Fu$sfq
81.supervision of counting 监盘 PV2904
82.observation 观察 sx\7Z#|
83.confirmation 函证 ]\lw^.%
84.computation 计算 ZxWV,s&p
85.analytical procedures 分析程序 0
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86.vouch 核对 /([aD~.
87.trace 追查 6"(&lK\^
88.audit sampling 审计抽样 <0m;|Ai'W
89.error 误差 I<U 1V<g
90.expected error 预期误差 /'&LM\
91.population 总体 VK#zmEiB
92.sampling risk 抽样风险 v5o%y:~
93.non- sampling risk 非抽样风险 , +^db)
94.sampling unit 抽样单位 Pt+_0OsR
95.statistical sampling 统计抽样 VrK 5a9*^
96.tolerable error 可容忍误差 w[&BY
97.the risk of under reliance 信赖不足风险 jg(A_V
98.the risk of over reliance 信赖过度风险 XEI]T~
99.the risk of incorrect rejection 误拒风险 XQA2uR4h
100. the risk of incorrect acceptance 误受风险 ",m5}mk:4
101.working trial balance 试算平衡表 '4rgIs3=x"
102.index and cross-referencing 索引和交叉索引 \+\h<D-5
103.cash receipt 现金收入 A5b}G
104.cash disbursement 现金支出 cg5DyQ(
105.bank statement 银行对账单 $B2@mC([S
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 gNeCnf#Xa
108.net realizable value 可变现净值 I
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109.storeroom 仓库 By9/tB
110.sale invoice 销售发票 W=*\4B]
111.price list 价目表 ,J~dER\%
112.positive confirmation request 积极式询证函 8
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113.negative confirmation request 消极式询证函 /<@tbZJ*8
114.purchase requisition 请购单 .+<K-'&=
115.receiving report 验收报告 va0
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116.gross margin 毛利 *))|ZE6jI
117.manufacturing overhead 制造费用
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118.material requisition 领料单 vuf|2!kh/
119.inventory-taking 存货盘点 R/W&~t
120.bond certificate 债券 _!CH
121.stock certificate 股票 Evc
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122.audit report 审计报告 2-4%h!
123.entity 被审计单位 bQ%^l#H_n'
124.addressee of the audit report 审计报告的收件人 "'Q:%_;
125.unqualified opinion 无保留意见 /[OMpP
126.qualified opinion 保留意见 So:89T
127.disclaimer of opinion 无法表示意见 e#wn;wo?
128.adverse opinion 否定意见 ?S_S.Bd
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A (1)ABC 作业基础成本计算 [o~w>
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A (2)absorbed overhead 已吸收制造费用 -3fvO~
A (3)absorption costing 吸收成本计算 VYBl0!t
A (4)account 账户,报表 X:A\{^~
A (5)accounting postulate 会计假设 Dz?F,g_
A (6)accounting series release 会计公告文件 OQq7|dZu
A (7)accounting valuation 会计计价 <Wd$6
A (8)account sale 承销清单 e|I5Nx2)
A (9)accountability concept 经营责任概念 C9h8d
A (10)accountancy 会计职业 #L"h>,b
A (11)accountant 会计师 t`?FSV
A (12)accounting 会计 D"MNlm
A (13)agency cost 代理成本 xiI!_0'
A (14)accounting bases 会计基础 jHd~yCq
A (15)accounting manual 会计手册 ~LVa#
A (16)accounting period 会计期间 3eB2=_V`
A (17)accounting policies 会计方针 *VH1(E`hl
A (18)accounting rate of return 会计报酬率 C8?/$1|RL
A (19)accounting reference date 会计参照日 K"pfp !Y
A (20)accounting reference period 会计参照期间 V;m3=k0U
A (21)accrual concept 应计概念 (<ejJPWT
A (22)accrual expenses 应计费用 by
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A (23)acid test ration 速动比率(酸性测试比率) G*QQpSp
A (24)acquisition 购置 tFGLqR%/
A (25)acquisition accounting 收购会计 A1|:$tED+2
A (26)activity based accounting 作业基础成本计算 6jn<YR
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A (27)adjusting events 调整事项 Y/ `fPgE
A (28)administrative expenses 行政管理费
lBCM;#P
A (29)advice note 发货通知 olqHa5qn
A (30)amortization 摊销 ~&pk</Dl
A (31)analytical review 分析性检查 -x7L8Wj
A (32)annual equivalent cost 年度等量成本法 Z'EZ PuZ!'
A (33)annual report and accounts 年度报告和报表 xZkLN5I{
A (34)appraisal cost 检验成本 g$<@!
A (35)appropriation account 盈余分配账户 .(sT?M`\J
A (36)articles of association 公司章程细则 lY~xoHT;[
A (37)assets 资产 \^+sgg{
A (38)assets cover 资产保障 D@2Tx
A (39)asset value per share 每股资产价值 y]
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A (40)associated company 联营公司 e0 D;]
A (41)attainable standard 可达标准 {PfE7KH
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A (42)attributable profit 可归属利润 n_aKciF
A (43)audit 审计 P"- ,^?6
A (44)audit report 审计报告 0q/g:"|j
A (45)auditing standards 审计准则 ?Z;knX\?J
A (46)authorized share capital 额定股本 X 6>Pq
A (47)available hours 可用小时 cD{[rI
E3
A (48)avoidable costs 可避免成本 9 Hm!B )Y
B (49)back-to-back loan 易币贷款 Tkd4nRo~
B (50)backflush accounting 倒退成本计算 z_zr3XR9
B (51)bad debts 坏帐 E_
xpq
B (52)bad debts ratio 坏帐比率 ,3^N_>d$W
B (53)bank charges 银行手续费 `+<5QtD
B (54)bank overdraft 银行透支 ?vZ&CB
B (55)bank reconciliation 银行存款调节表 7c+u+Yet
B (56)bank statement 银行对账单 !D1F4v[c=
B (57)bankruptcy 破产 W
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B (58)basis of apportionment 分摊基础 BqR8%F
B (59)batch 批量 U'@_fg
B (60)batch costing 分批成本计算 2lGq6Au:
B (61)beta factor B(市场)风险因素 tn p]wZ
B (62)bill 账单 7Npz
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B (63)bill of exchange 汇票 Q<"zpwHR
B (64)bill of landing 提单 ^7(zoUn:
B (65)bill of materials 用料预计单 (ttO
O45
B (66)bill payable 应付票据 TIS}'c'C
B (67)bill receivable 应收票据 ;'nu9FU*O
B (68)bin card 存货记录卡 G $?VYC8;
B (69)bonus 红利 N 4Dyec\
B (70)book-keeping 薄记 eX}u
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B (71)Boston classification 波士顿分类 0`_Gj{:
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B (72)breakeven chart 保本图 9ah,a 4
B (73)breakeven point 保本点 ^oA^z1>3
B (74)breaking-down time 复位时间
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B (75)budget 预算 Pj+XKDV]T
B (76)budget center 预算中心 C7PHZ`<
B (77)budget cost allowance 预算成本折让 *F&C`]
B (78)budget manual 预算手册 5HmX-+XpK
B (79)budget period 预算期间 aG,N>0k8
B (80)budgetary control 预算控制 J
7S
B (81)budgeted capacity 预算生产能力 HmQuRW
B (82)burden 制造费用 _w(SHWh2
B (83)business center 经营中心 37{mhU
B (84)business entity 营业个体 :U?Kwv8 s
B (85)business unit 经营单位 ^f>+5G
B (86)buy-out management 管理性购买产权 T#T!a0
B (87)by-product 副产品 xAsbP$J
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C (88)called-up share capital 催缴股本 "Sl";.
C (89)capacity 生产能力 3q<\
\8Y*
C (90)capacity ratios 生产能力比率 i5|!MIY
C (91)capital 资本 KbSIKj
C (92)capital assets pricing model资本资产计价模式 1 [dza5
C (93)capital commitment 承诺资本 Io|
72W}rg
C (94)capital employed 已运用的资本 ~GMlnA]6
C (95)capital expenditure 资本支出 7Ij FSN
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C (96)capital expenditureauthorization 资本支出核准 ~g)gXPjke
C (97)capital expenditure control 资本支出控制 *y7^4I-J
C (98)capital expenditure proposal资本支出申请 N-;e"
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C (99)capital funding planning 资本基金筹集计划 J,k9?nkY /
C (100)capital gain 资本收益 GtbIw
C (101)capital investment appraisal资本投资评估 )j!22tlL
C (102)capital maintenance 资本保全 _aq3G9C_
C (103)capital resource planning 资本资源计划 sJ!AI
n<
C (104)capital surplus 资本盈余 jF{zcYU
C (105)capital turnover 资本周转率 2{g~6U.
C (106)card 记录卡 H$WuT;cTE
C (107)cash 现金 k.?b2]@$
C (108)cash account 现金账户 $5|/X&"O)/
C (109)cash book 现金账薄 +.5 /4?
C (110)cash cow 金牛产品 b=.Ikt+y
C (111)cash flow 现金流量 8D)2/$NsY}
C (112)cash discounted 现金贴现 b?qtTce
C (113)cash flow budget 现金流量预算 d+Pfi)+(I
C (114)cash flow statement 现金流量表 -bduB@#2d
C (115)cash ledger 现金分类账 *
r$(lf
C (116)cash limit 现金限额 We_/:=
C (117)CCA 现时成本会计 MHk\y2`/;
C (118)center 中心 wSnY;Z9W_
C (119)changeover time 变更时间 4 mPCAA7
C (120)chartered entity 特许经济个体 <
e)3 j6F!
C (121)cheque 支票 [{-
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C (122)cheque register 支票登记薄 PO]z'LD
C (123)coin analysis 零钱分类 6O!&!
C (124)classification 分类 {088j?[hzk
C (125)clock card 工时卡 "\U$aaF
C (126)code 代码 Mo0+"`
C (127)commitment accounting 承诺确认会计 J
ah~h44&
C (128)common cost 共同成本 *EvnN:
C (129)company limited byguarantee 有限担保责任公司 5L%A5C&|
C (130)company limited shares 股份有限公司
Gr}Lp
C (131)competitive position 竞争能力状况 7;+:J;xf66
C (132)concept 概念 :6./yj(
C (133)conglomerate 跨行业企业 O3PE
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C (134)consistency concept 一致性概念 la[xbv
C (135)consolidated accounts 合并报表 $-EbJ
C (136)consolidation accounting 合并会计 ZV$qv=X
C (137)consortium 财团 c 7E=1*C<
C (138)contingency plan 应急计划 D<]z.33
C (139)contingent liabilities 或有负债 ,?P @ :S<8
C (140)continuous operation 连续生产 1Y_Cd
C (141)contra 抵消 ehPrxIyC
C (142)contract cost 合同成本 8S "vRR
C (143)contract costing 合同成本计算 ng;,;o.
C (144)contribution 贡献毛益 swntz
C (145)contribution centre 贡献中心 M`-.0
C (146)contribution chart 贡献图 S9U,so?
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 !g-|@W
C (148)contribution to salesration 贡献毛益对销售比率 4jfkCU
C (149)control 控制 H~^am
C (150)control account 控制帐户 i"p)%q~ z
C (151)control limits 控制限度 qe8dpI;
C (152)controllability concept 可控制概念
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C (153)controllable cost 可控制成本 8A~5@
C (154)conversion cost 加工成本 N=YRYUo
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 9s8B>(L
C (156)corporate appraisal 公司评估 $WI=a-;_e
C (157)corporate planning 公司计划 J*vy-[w
C (158)corporate social reporting 公司社会报告 R_e{H^pY^
C (159)corporation 股份公司 <O>1Y09C/
C (160)cost 成本 |[7xTD
C (161)cost account 成本帐户 >gtKyn]
C (162)cost accounting 成本会计 -^`]tF`M
C (163)cost accounting manual 成本手册 _@3@_G
E
C (164)cost accounts calendar 成本报表的日历时间 u[$ \
az7
C (165)cost adjustment 成本调整 yCy4t6`e
C (166)cost allocation 成本分配 ],YIEOx6
C (167)cost apportionment 成本分摊 /f@VRME
C (168)cost attribution 成本归属 "T|%F D&[
C (169)cost audit 成本审计 u=JI 1
C (170)cost behaviour 成本性态 M^JRHpTn
C (171)cost benefit analysis 成本效益分析 HS =qK
C (172)cost center 成本中心 Av:5v3%
C (173)cost driver 成本动因