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注会《审计》英语常用词汇 F5H*z\/={
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1.audit 审计
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2.attestation 鉴证 /EQ^-4yr
3.credibility 可信赖程度 zV15d9
1GX
4.audit of financial statements 财务报表审计 ;H8`^;
5.agreed-upon procedures 执行商定程序 RWu<
dY#ym
6.high levels of assurance 高水平保证 {C?$osrr
7.compilation 编制 t:oq't
8.reliability 可靠性 ]!1HN3
9.relevance 相关性 `'r~3kP*NT
10.professional skepticism 职业谨慎 n]3'N58
11.objectivity 客观性 Exv!!0Cd^
12. professional competence 专业胜任能力 wNl6a9#
13.Senior/CPA-in-charge 项目经理 ('uUf!h?\
14.audit engagement letter 业务约定书 BuAzO>=
15.recurring audit 连续审计 F#Pn]
16.the client 委托人 bM_fuy55Op
17.change CPA 更换注册会计师 mW[w4J+7P
18.the existing CPA 现任注册会计师 T^+K`U
19.the successor CPA 后任注册会计师 |FaK=e
20.the preceding CPA前任注册会计师 =d~pr:.F
21.issue the audit report 出具审计报告 vKPLh
22.expert 专家 #/9Y}2G|]
23.the board of directors 董事会 <jFov`^
24.knowledge of the entity‘ s business 了解被审计单位情况 ; %AgKgV
25.assess material misstatement risks评估重大错报风险 c;t3I},
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 #ax% n
27.a general knowledge of —— 初步了解―――的情况 )B-[Q#*A-
28.a more knowledge of—— 进一步了解的情况 2RqV\Jik
29.the prior year‘s working papers 以前年度工作底稿 Ln+ .$ C
30.minutes of meeting 会议纪要 RxPD44jVA
31.business risks 经营风险 6v}q @z
32.appropriateness 适当性 p}I\H
^"8+
33.accounting estimate 会计估计 Q>\DM'{:4
34.management representations 管理层声明 9P#kV@%(0c
35.going concern assumption 持续经营假设 wUg=jnY
36.audit plan 审计计划 Z 6WNMQ1:
37.significant audit areas 重点审计领域 @kT@IQkri
38.error 错误 (B@\Dw8^
39.fraud舞弊 y fuH
40.modified or additional procedures 修改或追加审计程序 v3n
T@ra'
41.misappropriation of assets 侵占资产 9&kPcFX B
42.transactions without substance 虚假交易 gd%Ho8,T
43.unusual pressures 异常压力 r>KmrU4Q
44.the suspected noncompliance 涉嫌存在违法行为 ?hp,h3s;n$
45.materialiy 重要性 ?mVSc/
46.exceed the materiality level 超过重要性水平 l]R7A_|
47.approach the materiality level 接近重要性水平 cuf]-C1_
48.an acceptably low level 可接受水平 X
g7xy>{]
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 zrE{CdG%y
50.misstatements or omissions 错报或漏报 A
3q#,%
51.aggregate 总计 By*YBZ
52.subsequent events 期后事项 hSps9*y
53.adjust the financial statements 调整财务报表 UpQda`rb
54.perform additional audit procedures 实施追加的审计程序 3:sx%Ci/2
55.audit risk 审计风险 L
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56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 "9 vL+Hh
58.material misstatement 重大的错报 LZ(K{+U/
59.tolerable misstatement 可容忍错报 X$%
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60.the acceptable level of detection risk 可接受的检查风险 gHXv
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61.assessed level of material misstatement risk 重大错报风险的评估水平 lF7".
62.simall business 小规模企业 QQ=tiW
63.accounting system 会计系统 %l%2 hvGZ
64.test of control 控制测试 I~ mu'T
65.walk-through test 穿行测试 o~xGE 6A*"
66.communication 沟通 ^H&`e"|R9
67.flow chart 流程图 2>CR]
68.reperformance of internal control 重新执行 &[PA?#I`
69.audit evidence 审计证据 zqXDD; w3
70.substantive procedures 实质性程序 3:OqD~,zy
71.assertions 认定 5lwMc0{/3
72.esistence 存在 I&&;a.
73.occurrence 发生 (
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74.completeness 完整性 .%0a
75.rights and obligations 权利和义务 ~xJr|_,gp
76.valuation and allocation 计价和分摊 ;D(6Gy9~
77.cutoff 截止 qckRX+P`
78.accuracy 准确性 mgq4g
79.classification 分类 egWfKL&iy
80.inspection 检查 ^`$-c9M?'
81.supervision of counting 监盘 e+m(g
82.observation 观察 @a
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83.confirmation 函证 4^ 0CHy
84.computation 计算 ?jbx7')
85.analytical procedures 分析程序 8|!"CQJ|H
86.vouch 核对 :"i2`y;u
87.trace 追查 F+D
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88.audit sampling 审计抽样 s,|v,,<+
89.error 误差 eG dFupfz
90.expected error 预期误差 ^%U`|GBZp
91.population 总体 t
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92.sampling risk 抽样风险 X7?14W
93.non- sampling risk 非抽样风险 x97L>>|
94.sampling unit 抽样单位 ?cK67|%W
95.statistical sampling 统计抽样 k$Ug;`v#
96.tolerable error 可容忍误差 ^>fr+3a"P
97.the risk of under reliance 信赖不足风险 &pv*TL8
98.the risk of over reliance 信赖过度风险 &EC8{.7
99.the risk of incorrect rejection 误拒风险 U4iVI#f
100. the risk of incorrect acceptance 误受风险 LF:~&
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101.working trial balance 试算平衡表 aOUTKyR ~
102.index and cross-referencing 索引和交叉索引 $P #KL//
103.cash receipt 现金收入 {yxLL-5c
104.cash disbursement 现金支出 }n,LvA@[0
105.bank statement 银行对账单 3]&le[.
106.bank reconciliation 银行存款余额调节表 W=n
Hi\jLV
107.balance sheet date 资产负债表日 9T2y2
d!X
108.net realizable value 可变现净值 x_(K%0+Ca
109.storeroom 仓库 (r1"!~d@
110.sale invoice 销售发票 VAdUd {
111.price list 价目表 Ga
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112.positive confirmation request 积极式询证函 !xU\s'I+#
113.negative confirmation request 消极式询证函 Yic4|N?u
114.purchase requisition 请购单 ' 1dhdm8
115.receiving report 验收报告 J!QIMA4{
116.gross margin 毛利 ++|e
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117.manufacturing overhead 制造费用 I5Rd~-="G
118.material requisition 领料单 kWCxc0
119.inventory-taking 存货盘点 7G Jhc
120.bond certificate 债券 ?uF3Q)rCk
121.stock certificate 股票 |uJjO>8]|
122.audit report 审计报告 (|tR>R.Wxg
123.entity 被审计单位 [a#*%H{OC
124.addressee of the audit report 审计报告的收件人 ,GtN6?
125.unqualified opinion 无保留意见 T!1XL7
126.qualified opinion 保留意见 7e)j|a-!<
127.disclaimer of opinion 无法表示意见 >5t]Zlb`
128.adverse opinion 否定意见 5E${
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A (1)ABC 作业基础成本计算 Pf3F)y [=
A (2)absorbed overhead 已吸收制造费用 pA\"Xe&
A (3)absorption costing 吸收成本计算 :?)q"hE
A (4)account 账户,报表 FlbM(ofY
A (5)accounting postulate 会计假设 DeQZDY //
A (6)accounting series release 会计公告文件 dZCjg0cx
A (7)accounting valuation 会计计价 k+eeVy
A (8)account sale 承销清单 bhW&,"$Z
A (9)accountability concept 经营责任概念 >ATccv
A (10)accountancy 会计职业
Q6r
A (11)accountant 会计师 7v`~;}5
A (12)accounting 会计 QghL=
A (13)agency cost 代理成本 tR?)C=4,
A (14)accounting bases 会计基础 zRm@ |IT
A (15)accounting manual 会计手册 LP?*RrM
A (16)accounting period 会计期间 b,#?LdQ%
A (17)accounting policies 会计方针 "~08<+
A (18)accounting rate of return 会计报酬率 Et&PzDvU
A (19)accounting reference date 会计参照日 NU3s^ 8\(
A (20)accounting reference period 会计参照期间 }l5Q0'
A (21)accrual concept 应计概念 PJ)d5D%T
A (22)accrual expenses 应计费用 c
<X( S
A (23)acid test ration 速动比率(酸性测试比率) `pd+as
A (24)acquisition 购置 -Y>QKS
A (25)acquisition accounting 收购会计 WG&WPV/p
A (26)activity based accounting 作业基础成本计算 NV\{$*j(|J
A (27)adjusting events 调整事项 80LN(0?x
A (28)administrative expenses 行政管理费 E/C3t2@-
A (29)advice note 发货通知 6 _#C vQ
A (30)amortization 摊销 e8)8QmB{o
A (31)analytical review 分析性检查 cM=_i{c
A (32)annual equivalent cost 年度等量成本法 $$T a
A (33)annual report and accounts 年度报告和报表 DV!0zzJ
A (34)appraisal cost 检验成本 VB=jKMi
A (35)appropriation account 盈余分配账户 e#ne 5
A (36)articles of association 公司章程细则 ~[0^{$rrWs
A (37)assets 资产 x!fRT.,}
A (38)assets cover 资产保障 u/`
t+-A
A (39)asset value per share 每股资产价值 E$4Ik.k
A (40)associated company 联营公司 lt{"N'Gw6
A (41)attainable standard 可达标准 LUA<N:
t#nRa Pzp
A (42)attributable profit 可归属利润 |bk$VT4\
A (43)audit 审计 stq%Eg?
A (44)audit report 审计报告 hhJs$c(
A (45)auditing standards 审计准则 Ka8Bed3
A (46)authorized share capital 额定股本 2nI^fVR%\
A (47)available hours 可用小时 .:Zb~
A (48)avoidable costs 可避免成本 mHc5NkvQC
B (49)back-to-back loan 易币贷款 1sXVuto
B (50)backflush accounting 倒退成本计算 lkb,UL;V
B (51)bad debts 坏帐 \WM"VT
B (52)bad debts ratio 坏帐比率 D|/
4),v
B (53)bank charges 银行手续费 O/fm/
B (54)bank overdraft 银行透支 0G8zFe*p
B (55)bank reconciliation 银行存款调节表 %WFZ&>en&
B (56)bank statement 银行对账单 +QEiY~i
B (57)bankruptcy 破产 x#'v}(v
B (58)basis of apportionment 分摊基础 #$u7:p
[t
B (59)batch 批量 +<sv/gEt
B (60)batch costing 分批成本计算 %"AB\lL.
B (61)beta factor B(市场)风险因素 |GP1[Q{
B (62)bill 账单 }i9VV+L#1
B (63)bill of exchange 汇票 Gg{M
B (64)bill of landing 提单 +\25ynM
B (65)bill of materials 用料预计单 6f;20dn6
B (66)bill payable 应付票据 <!PbD
B (67)bill receivable 应收票据 uVzvUz{b
B (68)bin card 存货记录卡 a7TvX{<d
B (69)bonus 红利 'A'[N :i
B (70)book-keeping 薄记 rpv<'$6
B (71)Boston classification 波士顿分类 MJy(B><
B (72)breakeven chart 保本图 GNoUn7Y
B (73)breakeven point 保本点 Z
\;{e'#o
B (74)breaking-down time 复位时间 XM:
\N$tg
B (75)budget 预算 h&:XO9dY
B (76)budget center 预算中心 T!t9`I0Zz
B (77)budget cost allowance 预算成本折让 ;r95i1a'
B (78)budget manual 预算手册 A{ . A1
B (79)budget period 预算期间 yjIA`5^
B (80)budgetary control 预算控制 B[;aNyd<
B (81)budgeted capacity 预算生产能力 Dn+hI_"#_
B (82)burden 制造费用 \y+@mJWa
B (83)business center 经营中心 J{PNB{v
B (84)business entity 营业个体 8]xYE19=
B (85)business unit 经营单位 i?'|}tK
B (86)buy-out management 管理性购买产权 W]M Fq5.
B (87)by-product 副产品 B<&g
C (88)called-up share capital 催缴股本 v`r*Yok;`
C (89)capacity 生产能力 3NN)ql
C (90)capacity ratios 生产能力比率 (E7C
9U*
C (91)capital 资本 ria.MCe\!
C (92)capital assets pricing model资本资产计价模式 I"HA(
+G
C (93)capital commitment 承诺资本 !qug^F
C (94)capital employed 已运用的资本 M^.>UZKyl
C (95)capital expenditure 资本支出 ,7SqRY,+
C (96)capital expenditureauthorization 资本支出核准 `':G92}#
C (97)capital expenditure control 资本支出控制 qzii[Mf
C (98)capital expenditure proposal资本支出申请 P$&l1Mp
C (99)capital funding planning 资本基金筹集计划 'oF ('uR
C (100)capital gain 资本收益 !M
j28
C (101)capital investment appraisal资本投资评估 8Bx58$xRq
C (102)capital maintenance 资本保全 =!DpW VsQ
C (103)capital resource planning 资本资源计划 4,?WNPqo
C (104)capital surplus 资本盈余 %(:{TR
C (105)capital turnover 资本周转率 R#HX}[Hb
C (106)card 记录卡 ricL.[v9S
C (107)cash 现金 !3 zN [@w,
C (108)cash account 现金账户 _tpOVw4I
C (109)cash book 现金账薄 tiF-lq
C (110)cash cow 金牛产品 Sgn<=8,6c
C (111)cash flow 现金流量 .a 9f)^
C (112)cash discounted 现金贴现 <AU0ir
C (113)cash flow budget 现金流量预算 __`6 W1
C (114)cash flow statement 现金流量表 Xx ou1l!
C (115)cash ledger 现金分类账 Qn)AS1pL+
C (116)cash limit 现金限额 u0nIr9
C (117)CCA 现时成本会计 c uHF^l
C (118)center 中心 jt3=<&*Bm
C (119)changeover time 变更时间 'q1cc5(ueV
C (120)chartered entity 特许经济个体 I8{
mk h
C (121)cheque 支票 M[ ON2P;
C (122)cheque register 支票登记薄 K7w
U
tg
C (123)coin analysis 零钱分类 UHBMl>~z
C (124)classification 分类
|cL,$G
C (125)clock card 工时卡 zEYQZywc
C (126)code 代码 0N_u6*@
C (127)commitment accounting 承诺确认会计 5 TLE%#G@+
C (128)common cost 共同成本 3(_:"?x A
C (129)company limited byguarantee 有限担保责任公司 z[0tM&pv
C (130)company limited shares 股份有限公司 <aY>fg d/1
C (131)competitive position 竞争能力状况 ~%@1-
C (132)concept 概念 C0CJ;
C (133)conglomerate 跨行业企业 5.
+_'bF|
C (134)consistency concept 一致性概念 )C0d*T0i
C (135)consolidated accounts 合并报表 |mT1\O2a
C (136)consolidation accounting 合并会计 VXl|AA<OG
C (137)consortium 财团 Wjr^: d
C (138)contingency plan 应急计划 huvn_
C (139)contingent liabilities 或有负债 okTqq=xd`
C (140)continuous operation 连续生产 EF'8-*
C (141)contra 抵消 $J#Z`%B^y
C (142)contract cost 合同成本 '1X^@]+6
C (143)contract costing 合同成本计算 |BXp `
C (144)contribution 贡献毛益 5aNvGI1
C (145)contribution centre 贡献中心 cJzkA^T9
C (146)contribution chart 贡献图 kc<5wY_t
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 <TgVU.*
C (148)contribution to salesration 贡献毛益对销售比率 NKl`IiGv
C (149)control 控制 se*k56,
C (150)control account 控制帐户 uobQ
S!
C (151)control limits 控制限度 RSCQ`.
C (152)controllability concept 可控制概念 FIx|4[&>S
C (153)controllable cost 可控制成本 gObafIA
C (154)conversion cost 加工成本 Q+s2S>U{v
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 sK8sxy
C (156)corporate appraisal 公司评估 `x
;m@\R
C (157)corporate planning 公司计划 !\cVe;<r
C (158)corporate social reporting 公司社会报告 15d'
/f
C (159)corporation 股份公司 *0'< DnGW
C (160)cost 成本 0S$TLbx
C (161)cost account 成本帐户 v7,- Q*
C (162)cost accounting 成本会计 Xh }G=1}
C (163)cost accounting manual 成本手册 2?:'p[z"]
C (164)cost accounts calendar 成本报表的日历时间 Ok<,_yh
C (165)cost adjustment 成本调整 Y++n0sK5<
C (166)cost allocation 成本分配 $GYy[8{:V
C (167)cost apportionment 成本分摊 G+<id1
C (168)cost attribution 成本归属 +'_ peT.8
C (169)cost audit 成本审计 1'|gxYT
C (170)cost behaviour 成本性态 B qLL]%F
C (171)cost benefit analysis 成本效益分析 =]1cVnPI
C (172)cost center 成本中心 V!NRBXg
C (173)cost driver 成本动因