t
RI<K
k~AtnI
注会《审计》英语常用词汇 4v>S
Xch
MH)V=xU|)
/>E
ILPPb
1.audit 审计 odca?
2.attestation 鉴证 *g*"bi*
3.credibility 可信赖程度 kttJTP77t
4.audit of financial statements 财务报表审计 B?&0NpVD
5.agreed-upon procedures 执行商定程序 2p9^ =
6.high levels of assurance 高水平保证 'AK '(cZ
7.compilation 编制 H0&wn#);6R
8.reliability 可靠性 d1_kw
A2y
9.relevance 相关性 8nBYP+t,e
10.professional skepticism 职业谨慎 %J-:%i
11.objectivity 客观性 MOh&1]2j5
12. professional competence 专业胜任能力 Q&PWW#D
13.Senior/CPA-in-charge 项目经理 w tGS"L
14.audit engagement letter 业务约定书 KWDH
35
15.recurring audit 连续审计 P7W|e~]Yq
16.the client 委托人 q}p$S2`
17.change CPA 更换注册会计师 ShL!7y*rT{
18.the existing CPA 现任注册会计师 H.|I|XRG/
19.the successor CPA 后任注册会计师 FVkl#Qy~
20.the preceding CPA前任注册会计师 z*.G0DFw
21.issue the audit report 出具审计报告 HqsqUS3[
22.expert 专家 YGPb8!
23.the board of directors 董事会 ]8wm1_qV
24.knowledge of the entity‘ s business 了解被审计单位情况 SrNc
25.assess material misstatement risks评估重大错报风险 UH
0l8ixc
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 4u*n7di$9d
27.a general knowledge of —— 初步了解―――的情况 3|w$gG;Y
28.a more knowledge of—— 进一步了解的情况 9=$pV==
29.the prior year‘s working papers 以前年度工作底稿 5cf?u3r!qJ
30.minutes of meeting 会议纪要 d)U(XiK'
31.business risks 经营风险 |WS@q'
32.appropriateness 适当性 >n/0od9
33.accounting estimate 会计估计 qJs_ahy(
34.management representations 管理层声明 :0(^^6Q\
35.going concern assumption 持续经营假设 _)<5c!
36.audit plan 审计计划 m4h)Wq
37.significant audit areas 重点审计领域 pjS##pgVq
38.error 错误 v&G9HiH
39.fraud舞弊 bBML +0a
40.modified or additional procedures 修改或追加审计程序 !BW!!/U
41.misappropriation of assets 侵占资产 +JG05h%'
42.transactions without substance 虚假交易 z[ ;n2o|s
43.unusual pressures 异常压力 }~&0<8m
44.the suspected noncompliance 涉嫌存在违法行为 a ub$4n!C9
45.materialiy 重要性 (rJ-S"^u
46.exceed the materiality level 超过重要性水平 }R}M>^(R4
47.approach the materiality level 接近重要性水平 `+(n+QS _
48.an acceptably low level 可接受水平 837:;<T
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 aC=2v7*
50.misstatements or omissions 错报或漏报 !nL94:8U
51.aggregate 总计 8IL
5:7H8
52.subsequent events 期后事项 q]f7D\ M
53.adjust the financial statements 调整财务报表 Ep;?%o ,G
54.perform additional audit procedures 实施追加的审计程序 R`$jF\"`r
55.audit risk 审计风险 ^m D$#
56.detection risk 检查风险 U) xeta+
57.inappropriate audit opinion 不适当的审计意见 :(OV{ u
58.material misstatement 重大的错报 GGwwdB\x'
59.tolerable misstatement 可容忍错报 X ]&`"Z]
60.the acceptable level of detection risk 可接受的检查风险 p`&{NR3+
61.assessed level of material misstatement risk 重大错报风险的评估水平 |UlR+'rl
62.simall business 小规模企业 Fv,c8f
63.accounting system 会计系统 8zRw\]?
64.test of control 控制测试
c)Ef]E\
65.walk-through test 穿行测试 _&q&ID
66.communication 沟通 WxD
$k3U
67.flow chart 流程图 / QL<>g
68.reperformance of internal control 重新执行 ?nu<)~r53
69.audit evidence 审计证据 w<!&%
70.substantive procedures 实质性程序 aBQ --Sz
71.assertions 认定 `_/1zL[
72.esistence 存在 RF6]_-
73.occurrence 发生 IeChz d
74.completeness 完整性 %#4;'\'5
75.rights and obligations 权利和义务 wp8-(E^
76.valuation and allocation 计价和分摊 v
@2?X4n
77.cutoff 截止 QHje}
78.accuracy 准确性 _}\KC+n8
79.classification 分类 Dz.kJ_"Ro
80.inspection 检查 d72( g$F
81.supervision of counting 监盘 -KbO[b\V
82.observation 观察 wrCV&2CG
83.confirmation 函证 ?vD<_5K;I
84.computation 计算 P*Jk 8MK#G
85.analytical procedures 分析程序 *a_QuEw_k
86.vouch 核对
`m_fi
87.trace 追查 V^D1:9i
88.audit sampling 审计抽样 k-*k'S_
89.error 误差 >>R)?24,<
90.expected error 预期误差 4;Hm%20g
91.population 总体 2&s(:=
92.sampling risk 抽样风险 4u|6^wu.I
93.non- sampling risk 非抽样风险 &SZAe/3+
94.sampling unit 抽样单位 PMQ31f/zf
95.statistical sampling 统计抽样 R. ryy
96.tolerable error 可容忍误差 23;\l
97.the risk of under reliance 信赖不足风险 Tnf&32IA
98.the risk of over reliance 信赖过度风险 `+KLE(]vyH
99.the risk of incorrect rejection 误拒风险 EG=U](8T
100. the risk of incorrect acceptance 误受风险 ;F, 6]LH!
101.working trial balance 试算平衡表 @ohJ'
102.index and cross-referencing 索引和交叉索引 )086u8w )y
103.cash receipt 现金收入 y fS
104.cash disbursement 现金支出 86&r;c:
105.bank statement 银行对账单 z;YX2G/{
106.bank reconciliation 银行存款余额调节表 9%P$e=Ui#
107.balance sheet date 资产负债表日 }?GeU
Xhy
108.net realizable value 可变现净值 =`(\]t"I
109.storeroom 仓库 JKXIxw>q
110.sale invoice 销售发票 ZZ0b!{qj3
111.price list 价目表 @M }`nKXM
112.positive confirmation request 积极式询证函 ocp3J R_0
113.negative confirmation request 消极式询证函 r_a1oO:
114.purchase requisition 请购单 :e_yOT}}
115.receiving report 验收报告 l_q1h]/
116.gross margin 毛利 2)^T[zHe
117.manufacturing overhead 制造费用 aJNsJIY+
118.material requisition 领料单 TlQ5'0&I
119.inventory-taking 存货盘点 q=BAYZ
\`
120.bond certificate 债券 P/9|mYmsq
121.stock certificate 股票 ]=0D~3o3
122.audit report 审计报告 ?
0E-
Lac=
123.entity 被审计单位 .|kp`-F51
124.addressee of the audit report 审计报告的收件人 oB}rd9
125.unqualified opinion 无保留意见 5i3nz=~o
126.qualified opinion 保留意见 V SH64
127.disclaimer of opinion 无法表示意见 rlDJHR6
128.adverse opinion 否定意见 {
-5b[m(
]7dal [i
A (1)ABC 作业基础成本计算 6^p>f:5
A (2)absorbed overhead 已吸收制造费用 oP<E)
A (3)absorption costing 吸收成本计算 2-wvL&pi)
A (4)account 账户,报表 g5&,l
A (5)accounting postulate 会计假设 CH h6Mnw
A (6)accounting series release 会计公告文件 U./1OZ&
A (7)accounting valuation 会计计价 5th\_n}N2/
A (8)account sale 承销清单 BA0.B0
+"
A (9)accountability concept 经营责任概念
}
xzbg
A (10)accountancy 会计职业 j~9,Ct
A (11)accountant 会计师 5adB5)`
A (12)accounting 会计 A832z`
A (13)agency cost 代理成本 _{?/4ZhA\+
A (14)accounting bases 会计基础 fm%-wUgj
A (15)accounting manual 会计手册 }"chm=b
A (16)accounting period 会计期间 w~9=6|_
A (17)accounting policies 会计方针 ! XNTk]!
A (18)accounting rate of return 会计报酬率 9=^4p=1J
A (19)accounting reference date 会计参照日 @)wNINvD
A (20)accounting reference period 会计参照期间 Wr;?t!
A (21)accrual concept 应计概念 (kI@U![u
A (22)accrual expenses 应计费用 aib)ItNb
A (23)acid test ration 速动比率(酸性测试比率) ~dqEUu!C
A (24)acquisition 购置
>*mLbp"
A (25)acquisition accounting 收购会计 HV6'0_R0
A (26)activity based accounting 作业基础成本计算 v:]
AS:
A (27)adjusting events 调整事项 %g&i.2v
A (28)administrative expenses 行政管理费 80ms7 B
A (29)advice note 发货通知 GwVSRI:[N
A (30)amortization 摊销 SA$1rqU=
A (31)analytical review 分析性检查 'xp&)gL
A (32)annual equivalent cost 年度等量成本法 |[lM2
A (33)annual report and accounts 年度报告和报表 Ijj]_V{,
A (34)appraisal cost 检验成本 u
kKp,1xz
A (35)appropriation account 盈余分配账户 [P_1a`b
A (36)articles of association 公司章程细则 7[ra#>e8'
A (37)assets 资产 .@ElfPP(L
A (38)assets cover 资产保障 \TBY)_[ {
A (39)asset value per share 每股资产价值 FP
PGf!Eq
A (40)associated company 联营公司 `5Qo*qx
A (41)attainable standard 可达标准 (yel
pb5
'5X+
A (42)attributable profit 可归属利润 M 9b_Q
A (43)audit 审计 #zcnc$x\
A (44)audit report 审计报告 0zAj.
iG
A (45)auditing standards 审计准则 0TI+6u
A (46)authorized share capital 额定股本 L~jKx)S%
A (47)available hours 可用小时 9m
fYB
A (48)avoidable costs 可避免成本 WNPdy m
B (49)back-to-back loan 易币贷款 x~tG[Y2F?
B (50)backflush accounting 倒退成本计算 OC]_b36v
B (51)bad debts 坏帐 ^25[%aJI
B (52)bad debts ratio 坏帐比率 S|%f<zAtJ
B (53)bank charges 银行手续费 }0Q6iHX@
B (54)bank overdraft 银行透支 daZY;_{"o
B (55)bank reconciliation 银行存款调节表 7Jm9,4]
B (56)bank statement 银行对账单 )L
w
B
B (57)bankruptcy 破产 xCV3HnZ
B (58)basis of apportionment 分摊基础 LPk85E
B (59)batch 批量 3RP}lb
B (60)batch costing 分批成本计算 F+S;u=CKx
B (61)beta factor B(市场)风险因素 q<b;xx
B (62)bill 账单 pFg9-xd%
B (63)bill of exchange 汇票 XoaB X2
B (64)bill of landing 提单 H{P"$zj`l
B (65)bill of materials 用料预计单 s3G3_&
B (66)bill payable 应付票据 /tf}8d
B (67)bill receivable 应收票据 f,Sybf/uHh
B (68)bin card 存货记录卡 zRJopcE<
B (69)bonus 红利 s Hu~;)
B (70)book-keeping 薄记 kN>AY'1
B (71)Boston classification 波士顿分类 SL/ FMYdd
B (72)breakeven chart 保本图 @"H+QVJ@
B (73)breakeven point 保本点 -)aBS3
B (74)breaking-down time 复位时间 dHnId2@#
B (75)budget 预算 #{l+I(M
B (76)budget center 预算中心 G~e`O,+
B (77)budget cost allowance 预算成本折让 y@G5I>v
B (78)budget manual 预算手册 7@m
B (79)budget period 预算期间 S3Tww]q
B (80)budgetary control 预算控制 c)M_&?J!5
B (81)budgeted capacity 预算生产能力 SD6xi\8
B (82)burden 制造费用 J+LFzl07q
B (83)business center 经营中心 52>?l C
B (84)business entity 营业个体 s"G6aM
B (85)business unit 经营单位 n5%rsNxg
B (86)buy-out management 管理性购买产权 d7u"Z5t
B (87)by-product 副产品 u[^(s_
C (88)called-up share capital 催缴股本 0QDm3V0n
C (89)capacity 生产能力 Eq.?Ga
C (90)capacity ratios 生产能力比率 |_%|
C (91)capital 资本
#oi4!%*M
C (92)capital assets pricing model资本资产计价模式 }{S W~yW
C (93)capital commitment 承诺资本 y2^r.6"O
C (94)capital employed 已运用的资本 Xt /muV
C (95)capital expenditure 资本支出 56AaviE
C
C (96)capital expenditureauthorization 资本支出核准 ){")RrD(
C (97)capital expenditure control 资本支出控制 ~/hP6*
C (98)capital expenditure proposal资本支出申请 \sF}NBNT@
C (99)capital funding planning 资本基金筹集计划 z1F[okLA
C (100)capital gain 资本收益 9QI\[lT&
C (101)capital investment appraisal资本投资评估 Q4Q*5>
C (102)capital maintenance 资本保全 `yHV10
C (103)capital resource planning 资本资源计划 Ni{(=&*=
C (104)capital surplus 资本盈余 'd1E
~A
C (105)capital turnover 资本周转率 X{ZBS^M
C (106)card 记录卡 z_<
7T4
C (107)cash 现金 vu YH+
C (108)cash account 现金账户 kkFE9:[-c&
C (109)cash book 现金账薄 l<{]%=Qg
C (110)cash cow 金牛产品 c
u|#AW
C (111)cash flow 现金流量
`qSNS->
C (112)cash discounted 现金贴现 Lqbu]
C (113)cash flow budget 现金流量预算 3`k1
C (114)cash flow statement 现金流量表 'e\m6~u\hm
C (115)cash ledger 现金分类账 ~|pVz/s|G
C (116)cash limit 现金限额 2:/'
C (117)CCA 现时成本会计 M0 x5s@
C (118)center 中心 sN7I~
C (119)changeover time 变更时间 MlsF?"H p
C (120)chartered entity 特许经济个体 &H,j
.~a&l
C (121)cheque 支票 * "ER8\
C (122)cheque register 支票登记薄 JHc|.2Oe
C (123)coin analysis 零钱分类 OtF{=7
C (124)classification 分类 x"v5'EpL
C (125)clock card 工时卡 fh
)QX
C (126)code 代码 jfS?#;T)
C (127)commitment accounting 承诺确认会计 C_PXh>H]'
C (128)common cost 共同成本 q[1H=+
C (129)company limited byguarantee 有限担保责任公司 _$wWKJy9
C (130)company limited shares 股份有限公司 ]^&DEj{
C (131)competitive position 竞争能力状况 rr*",a"}m
C (132)concept 概念 /[GOs*{zB
C (133)conglomerate 跨行业企业 CjOaw$s
C (134)consistency concept 一致性概念 #2I[F
C (135)consolidated accounts 合并报表 Rmn| "ZK
C (136)consolidation accounting 合并会计 HQaKG4
Z
C (137)consortium 财团 [t<^WmgtxL
C (138)contingency plan 应急计划 X`:(-3T
C (139)contingent liabilities 或有负债 l?a(=
C (140)continuous operation 连续生产 ^;NM'Z
C (141)contra 抵消 r1-?mMSU&
C (142)contract cost 合同成本 bI@+Or
C (143)contract costing 合同成本计算 u-pE
;|
C (144)contribution 贡献毛益 t_
3)}
C (145)contribution centre 贡献中心 X5qU>'?`
C (146)contribution chart 贡献图 A!<R?
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 k^]+I%?Q
C (148)contribution to salesration 贡献毛益对销售比率 }9:\#
C (149)control 控制 d<V+;">2
C (150)control account 控制帐户 KHcfP7
C (151)control limits 控制限度 E`XUK,b
C (152)controllability concept 可控制概念 sryujb.,
C (153)controllable cost 可控制成本 K,|Gtaa~
C (154)conversion cost 加工成本 Zj~tUCc
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 E7^tU416
C (156)corporate appraisal 公司评估 /Rx%}~x/m
C (157)corporate planning 公司计划 B HoZ}1_
C (158)corporate social reporting 公司社会报告 F]z xx
C (159)corporation 股份公司 ]Vl*!,(i
C (160)cost 成本 0$}+t
q+
C (161)cost account 成本帐户 mmTc.xh
C (162)cost accounting 成本会计 Puily9#
C (163)cost accounting manual 成本手册 [ #A!B#`
C (164)cost accounts calendar 成本报表的日历时间 #rzxFMA"
C (165)cost adjustment 成本调整 (LTm!
"Q
C (166)cost allocation 成本分配 M)I&^mm39
C (167)cost apportionment 成本分摊 !z(POK
C (168)cost attribution 成本归属 isDBNXV:
C (169)cost audit 成本审计 :5U(}\dL
{
C (170)cost behaviour 成本性态 ;'}1
C (171)cost benefit analysis 成本效益分析 Xn$]DE/r}N
C (172)cost center 成本中心 d|j3E
C (173)cost driver 成本动因