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注会《审计》英语常用词汇 :_*Q
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1.audit 审计 (P-<9y@
2.attestation 鉴证 Ip0q&i<6
3.credibility 可信赖程度 M-Bw9`#Jw
4.audit of financial statements 财务报表审计 Km7
5.agreed-upon procedures 执行商定程序 {J$aA6t:"T
6.high levels of assurance 高水平保证 Z
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7.compilation 编制 `>Cx!sYhV
8.reliability 可靠性 k7*q.2 0
9.relevance 相关性 bSfQH4F
10.professional skepticism 职业谨慎 lDeWs%n
11.objectivity 客观性 se[};t:
12. professional competence 专业胜任能力 hLRQ)
13.Senior/CPA-in-charge 项目经理 :F&WlU$L
14.audit engagement letter 业务约定书 {W]
jVh p
15.recurring audit 连续审计 HV@:!zM
16.the client 委托人 M %~kh"
17.change CPA 更换注册会计师 d/1XL[&
18.the existing CPA 现任注册会计师 O;2 u1p'iP
19.the successor CPA 后任注册会计师 oWmla*nCKL
20.the preceding CPA前任注册会计师 e^ yB9b
21.issue the audit report 出具审计报告 2B7&Ll\>
22.expert 专家 +Sfv.6~v
23.the board of directors 董事会 'Nh^SbD+_|
24.knowledge of the entity‘ s business 了解被审计单位情况 ,"o\_{<z
25.assess material misstatement risks评估重大错报风险 pC6_
jIZ
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 /7^~*
27.a general knowledge of —— 初步了解―――的情况 XJ;/kR
28.a more knowledge of—— 进一步了解的情况 Lg1Usy
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29.the prior year‘s working papers 以前年度工作底稿 8T4J^6
30.minutes of meeting 会议纪要 PBmt.yF
31.business risks 经营风险 mX89^
32.appropriateness 适当性 D_Y;N3E/rS
33.accounting estimate 会计估计 rzu^br9X
34.management representations 管理层声明 `
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35.going concern assumption 持续经营假设 9=|5-?^
36.audit plan 审计计划 \"SI-`x
37.significant audit areas 重点审计领域 ]NCOi?Odx
38.error 错误 s6B@:9
39.fraud舞弊 V~;YV]1Y
40.modified or additional procedures 修改或追加审计程序 cF6|IlhO
41.misappropriation of assets 侵占资产 ZAE;$pkP
42.transactions without substance 虚假交易 amRtFrc|
43.unusual pressures 异常压力 &+v&Dd&
44.the suspected noncompliance 涉嫌存在违法行为 Q *he%@w
45.materialiy 重要性 P]n
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46.exceed the materiality level 超过重要性水平 G;e}z&6<k
47.approach the materiality level 接近重要性水平 z2V!u\It
48.an acceptably low level 可接受水平 {8' 5
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 fOVRtSls
50.misstatements or omissions 错报或漏报 U:Y?2$#
51.aggregate 总计 U^xFqJY6
52.subsequent events 期后事项 ]arP6iN+
53.adjust the financial statements 调整财务报表 7$ 'ja
54.perform additional audit procedures 实施追加的审计程序 WI%,m~
55.audit risk 审计风险 B4kIcHA
56.detection risk 检查风险 .MKxHM7
57.inappropriate audit opinion 不适当的审计意见 `6zoZM7?Y
58.material misstatement 重大的错报 mU
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59.tolerable misstatement 可容忍错报 B-RaAiE@
60.the acceptable level of detection risk 可接受的检查风险 M<SZ7^9<
61.assessed level of material misstatement risk 重大错报风险的评估水平 344- ~i*
62.simall business 小规模企业 v[m>;Ubg&
63.accounting system 会计系统 PYZ8@G
64.test of control 控制测试 HkrNt/]
65.walk-through test 穿行测试 ,q4 Y
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66.communication 沟通 #u~8
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67.flow chart 流程图 ^dro*a,
68.reperformance of internal control 重新执行 d$!ibL#o
69.audit evidence 审计证据 `!i>fo~
70.substantive procedures 实质性程序 !>M: G:K
71.assertions 认定 L(.5:&Y=`
72.esistence 存在 R7#B_^ $
73.occurrence 发生 O?@AnkOhn
74.completeness 完整性 LVSJK.B
75.rights and obligations 权利和义务 RW'QU`N[Y
76.valuation and allocation 计价和分摊 Y9ru~&/o$
77.cutoff 截止 `sSI; +
78.accuracy 准确性 c5JxKU_
79.classification 分类 (UCWSA7oc
80.inspection 检查 V[~/sc )
81.supervision of counting 监盘 2?&h{PA+
82.observation 观察 Yv>% 5`
83.confirmation 函证 Qk((H~I}
84.computation 计算 7z}NI,R}1
85.analytical procedures 分析程序 &W1cc#(
86.vouch 核对 '2eggX%
87.trace 追查 "bJW yUb
88.audit sampling 审计抽样 &Mol8=V)
89.error 误差 7v{Dwg
90.expected error 预期误差 zFlW\wc
91.population 总体 Wa
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92.sampling risk 抽样风险 C&\#{m_1B
93.non- sampling risk 非抽样风险 /)j:Y:5
94.sampling unit 抽样单位 b^0=X!bg
95.statistical sampling 统计抽样 BV|LRB}G
96.tolerable error 可容忍误差 LBTf}T\
97.the risk of under reliance 信赖不足风险 F8q|$[nH
98.the risk of over reliance 信赖过度风险 rAgb<D@,H
99.the risk of incorrect rejection 误拒风险 Wh,p$|vL
100. the risk of incorrect acceptance 误受风险 O9bIo]B
101.working trial balance 试算平衡表 Z<`QDBN"4
102.index and cross-referencing 索引和交叉索引 3{CXIS
103.cash receipt 现金收入 ?e0ljx;
104.cash disbursement 现金支出 5-*/wKjLz
105.bank statement 银行对账单 3>ytpXUEGx
106.bank reconciliation 银行存款余额调节表 t\ ym4`"
107.balance sheet date 资产负债表日 J%{>I
108.net realizable value 可变现净值 O.i.<VD7
109.storeroom 仓库 dW6sA65<Y
110.sale invoice 销售发票 Hi#hf"V
111.price list 价目表 Yf1?3(0O
112.positive confirmation request 积极式询证函 X-=49)
113.negative confirmation request 消极式询证函 Pa+%H]vB
114.purchase requisition 请购单 nGq{+
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115.receiving report 验收报告 XsEDI?p2
116.gross margin 毛利 *y0TtEd;
117.manufacturing overhead 制造费用 idEhxvAo
118.material requisition 领料单 |Y4c+6@_
119.inventory-taking 存货盘点 Ch>r.OfP
120.bond certificate 债券 EjrK.|I0
121.stock certificate 股票 _->d41
122.audit report 审计报告 tw,uV)xm
123.entity 被审计单位 \<TWy&2&
124.addressee of the audit report 审计报告的收件人 m9 1Gc?c
125.unqualified opinion 无保留意见 ',P$m&z
126.qualified opinion 保留意见 ,?S1e#
127.disclaimer of opinion 无法表示意见 3VaL%+T$,
128.adverse opinion 否定意见 qx|~H'UuBN
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A (1)ABC 作业基础成本计算 ;X , A|m$(
A (2)absorbed overhead 已吸收制造费用 s^#B*
A (3)absorption costing 吸收成本计算 *mby fu0q
A (4)account 账户,报表 e w?4;
A (5)accounting postulate 会计假设 DZ"'GQSg
A (6)accounting series release 会计公告文件 #A\@)wJ
A (7)accounting valuation 会计计价 g%TOYZr!X
A (8)account sale 承销清单 QWcQtM
A (9)accountability concept 经营责任概念 3?5JY;}h>"
A (10)accountancy 会计职业 4
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A (11)accountant 会计师 3N257]
A (12)accounting 会计 ;Nk,bb K
A (13)agency cost 代理成本 Q`kV|
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A (14)accounting bases 会计基础 LGB}:;$AL
A (15)accounting manual 会计手册 >cJix
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A (16)accounting period 会计期间 _0}u0fk
A (17)accounting policies 会计方针 AT%6K.
A (18)accounting rate of return 会计报酬率 x n?$@
A (19)accounting reference date 会计参照日 -Gy=1W`09
A (20)accounting reference period 会计参照期间 $O
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A (21)accrual concept 应计概念 Np7+g`nG
A (22)accrual expenses 应计费用 ^p)#;$6b
A (23)acid test ration 速动比率(酸性测试比率) HA$Xg
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A (24)acquisition 购置 S#kYPe
A (25)acquisition accounting 收购会计 [4w*<({*
A (26)activity based accounting 作业基础成本计算 ,R.rxoO
A (27)adjusting events 调整事项 xqs ,4bcbY
A (28)administrative expenses 行政管理费 M0yv=g
A (29)advice note 发货通知
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A (30)amortization 摊销 9fm9xTL
A (31)analytical review 分析性检查 xpX<iT>5u
A (32)annual equivalent cost 年度等量成本法 o%7-<
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A (33)annual report and accounts 年度报告和报表
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A (34)appraisal cost 检验成本 (\ge7sE-oo
A (35)appropriation account 盈余分配账户 1*" 7q9x
A (36)articles of association 公司章程细则 PriLV4?
A (37)assets 资产 t W+"/<U
A (38)assets cover 资产保障 _o[fjd
A (39)asset value per share 每股资产价值 S/"G=^~
A (40)associated company 联营公司 i-PK59VZ8f
A (41)attainable standard 可达标准 _B>'07D0
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A (42)attributable profit 可归属利润 47N,jVt4
A (43)audit 审计 k4a51[SYBK
A (44)audit report 审计报告 s]]lB018O\
A (45)auditing standards 审计准则 ,Qx]_gZ`
A (46)authorized share capital 额定股本 s_ t/
A (47)available hours 可用小时 +5S>"KAUt0
A (48)avoidable costs 可避免成本 vJxEF&X
B (49)back-to-back loan 易币贷款 n]df)a
B (50)backflush accounting 倒退成本计算 #9gx
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B (51)bad debts 坏帐 :s6aFiz
B (52)bad debts ratio 坏帐比率 2xf#@`U
B (53)bank charges 银行手续费 @Ddz|4 vEi
B (54)bank overdraft 银行透支 Q 9fK)j1$
B (55)bank reconciliation 银行存款调节表 f"RC(("6W
B (56)bank statement 银行对账单 /jNvHo^B
B (57)bankruptcy 破产 KCO.8=y3
B (58)basis of apportionment 分摊基础 oUwo!n}
B (59)batch 批量 3m=
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B (60)batch costing 分批成本计算 ,`JYFh M
B (61)beta factor B(市场)风险因素 VwpC UW
B (62)bill 账单 <l(n)|H1P
B (63)bill of exchange 汇票 &#L C'
B (64)bill of landing 提单 Vbt!, 2
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B (65)bill of materials 用料预计单 C7ug\_,s
B (66)bill payable 应付票据 D%~tU70a
B (67)bill receivable 应收票据 s3eS` rK-
B (68)bin card 存货记录卡 4j~q,#$LW
B (69)bonus 红利 Q66 +
B (70)book-keeping 薄记 +q'\rpt
B (71)Boston classification 波士顿分类 }/dk2!?ig
B (72)breakeven chart 保本图 }[Z'Sg]s
B (73)breakeven point 保本点 ("\{=XAQ
B (74)breaking-down time 复位时间 5CZyA`3V^5
B (75)budget 预算 PJiU2Y33
B (76)budget center 预算中心 yAfwQ$Ll7
B (77)budget cost allowance 预算成本折让 uLafO=Q
B (78)budget manual 预算手册 XHekz6_
B (79)budget period 预算期间 kV+^1@"
B (80)budgetary control 预算控制 }%p:Xv@X!
B (81)budgeted capacity 预算生产能力 Qn7T{ BW
B (82)burden 制造费用 PQDLbSe)\
B (83)business center 经营中心 p;>A:i
B (84)business entity 营业个体 kh9'W<tE
B (85)business unit 经营单位
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B (86)buy-out management 管理性购买产权 5afD;0D5TI
B (87)by-product 副产品 /1MmOB
C (88)called-up share capital 催缴股本 ^#d\HI
C (89)capacity 生产能力 `p&[b]b
C (90)capacity ratios 生产能力比率 k?Z:=.YW
C (91)capital 资本 Ec!!9dgRQ
C (92)capital assets pricing model资本资产计价模式 ?D6uviQg
C (93)capital commitment 承诺资本 UxL*I[z5
C (94)capital employed 已运用的资本 H}$7c`;q
C (95)capital expenditure 资本支出 }9+;-*m/
C (96)capital expenditureauthorization 资本支出核准 >=[uLY[aK
C (97)capital expenditure control 资本支出控制
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C (98)capital expenditure proposal资本支出申请 &cL1
EQ(
C (99)capital funding planning 资本基金筹集计划 ux<|8S
C (100)capital gain 资本收益 g3z/yj
C (101)capital investment appraisal资本投资评估 J-hJqR*;K
C (102)capital maintenance 资本保全 6@s!J8!
C (103)capital resource planning 资本资源计划 Ea&|kO|
C (104)capital surplus 资本盈余 HohCb4d
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C (105)capital turnover 资本周转率 +P^
;7"H
C (106)card 记录卡 k5I;Y:~`
C (107)cash 现金 1Ng+mT
C (108)cash account 现金账户
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C (109)cash book 现金账薄 h+}BtKA
C (110)cash cow 金牛产品 xj3qOx$
C (111)cash flow 现金流量 I.n,TJoz4J
C (112)cash discounted 现金贴现 Y~AjcqS
C (113)cash flow budget 现金流量预算 %rylmioW>
C (114)cash flow statement 现金流量表 SXk.7bMV6
C (115)cash ledger 现金分类账 uZC=]Ieh
C (116)cash limit 现金限额 LH5Z@*0#
C (117)CCA 现时成本会计 5tYo! f
C (118)center 中心 S MWXP
C (119)changeover time 变更时间 ob\-OMNs@
C (120)chartered entity 特许经济个体 A`n>9|R
C (121)cheque 支票 #7i*Diqf9
C (122)cheque register 支票登记薄 E+aePo U
C (123)coin analysis 零钱分类 )A\
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C (124)classification 分类 4.!1odKp
C (125)clock card 工时卡 jVQ
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C (126)code 代码 vN Bg&m
C (127)commitment accounting 承诺确认会计 W:_-I4q~
C (128)common cost 共同成本 YNr"]SA@ ;
C (129)company limited byguarantee 有限担保责任公司 wtw=RA
C (130)company limited shares 股份有限公司 k7^hcth
C (131)competitive position 竞争能力状况 aUaeK(x:H
C (132)concept 概念 #7]Jz.S
C (133)conglomerate 跨行业企业 $ln8Cpbca
C (134)consistency concept 一致性概念 $-}&RW9
C (135)consolidated accounts 合并报表 8zp?WUb
C (136)consolidation accounting 合并会计 ye(b 7CX
C (137)consortium 财团 G-d7}Uz?
C (138)contingency plan 应急计划 dH y9
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C (139)contingent liabilities 或有负债 o;$xN3f,
C (140)continuous operation 连续生产 iFd
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C (141)contra 抵消 GC')50T J
C (142)contract cost 合同成本 5(+9a
C (143)contract costing 合同成本计算 gJQ#j~'
C (144)contribution 贡献毛益 /65YHXg,
C (145)contribution centre 贡献中心 <tD,Uu
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C (146)contribution chart 贡献图 gXxi; g
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 V&*IZ
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C (148)contribution to salesration 贡献毛益对销售比率 ;|q<t
C (149)control 控制 w"j>^#8
C (150)control account 控制帐户 V$?6%\M^*
C (151)control limits 控制限度 Pk;\^DRC
C (152)controllability concept 可控制概念 DpRMXo[
C (153)controllable cost 可控制成本 C%z)D1-
C (154)conversion cost 加工成本 j%6p:wDl
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 731Lz*IFg
C (156)corporate appraisal 公司评估 f/)Y {kS6
C (157)corporate planning 公司计划 e9{ii2M
C (158)corporate social reporting 公司社会报告 (!*
l+}
C (159)corporation 股份公司 2FMmANH0ev
C (160)cost 成本 3"h*L8No
C (161)cost account 成本帐户 &<t%u[3
C (162)cost accounting 成本会计 2Re8rcQQU
C (163)cost accounting manual 成本手册 Z)7{~xq
C (164)cost accounts calendar 成本报表的日历时间
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C (165)cost adjustment 成本调整 \lbH
C (166)cost allocation 成本分配 QLJ\>
C (167)cost apportionment 成本分摊 T8S&9BM7
C (168)cost attribution 成本归属 }>{R<[I!G
C (169)cost audit 成本审计 ),x0G*oebj
C (170)cost behaviour 成本性态 v3DK0 MW
C (171)cost benefit analysis 成本效益分析 U1YqyG8
C (172)cost center 成本中心 *j3U+HV
C (173)cost driver 成本动因