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注会《审计》英语常用词汇 S&rfMRP
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1.audit 审计 BwN>;g_
2.attestation 鉴证 ;h
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3.credibility 可信赖程度 Ny
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4.audit of financial statements 财务报表审计 >;ucwLi
5.agreed-upon procedures 执行商定程序 NV
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6.high levels of assurance 高水平保证 ke(LjRS
7.compilation 编制 -i}@o1o\
8.reliability 可靠性 2yFXX9!@
9.relevance 相关性 SAa
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10.professional skepticism 职业谨慎 jq4{UW'
11.objectivity 客观性 l*l(QvN_
12. professional competence 专业胜任能力 P]pVYX#m
13.Senior/CPA-in-charge 项目经理 x4HVB
14.audit engagement letter 业务约定书 +QqEUf<U*,
15.recurring audit 连续审计 (S@H'G"
16.the client 委托人 b;[u=9ez
17.change CPA 更换注册会计师 <( 0TK5
18.the existing CPA 现任注册会计师 pFu3FUO*;
19.the successor CPA 后任注册会计师 #Moju
20.the preceding CPA前任注册会计师 .-:R mYGR
21.issue the audit report 出具审计报告 vk:m>?(
22.expert 专家 -9
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23.the board of directors 董事会 bB^SD] }C
24.knowledge of the entity‘ s business 了解被审计单位情况 ={a8=E!;
25.assess material misstatement risks评估重大错报风险 p^LUyLG`
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 NINaOs
27.a general knowledge of —— 初步了解―――的情况 Ve4!MM@ti
28.a more knowledge of—— 进一步了解的情况 8^H <dR
29.the prior year‘s working papers 以前年度工作底稿 8#Q=CTjF
30.minutes of meeting 会议纪要 RyGce'
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31.business risks 经营风险 R ks3L
32.appropriateness 适当性 8: KlU(J
33.accounting estimate 会计估计 hb>,\46}
34.management representations 管理层声明 4Qr16,Us
35.going concern assumption 持续经营假设 P2n
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36.audit plan 审计计划 s-Mzl?o
37.significant audit areas 重点审计领域 ~6nq$( #
38.error 错误 !J}Bv
39.fraud舞弊 T/^ /U6JB
40.modified or additional procedures 修改或追加审计程序 &oWdBna"_
41.misappropriation of assets 侵占资产 r9/PmZo4x
42.transactions without substance 虚假交易 h5bQ
43.unusual pressures 异常压力 #du!tx ( _
44.the suspected noncompliance 涉嫌存在违法行为 c
D6$C31Y]
45.materialiy 重要性 x)hp3&L
46.exceed the materiality level 超过重要性水平 &b 2Vt
47.approach the materiality level 接近重要性水平 `]^JOw5o
48.an acceptably low level 可接受水平 =$B:i>z<
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 -Kj^ l3w
50.misstatements or omissions 错报或漏报 ^n|u$gIF8
51.aggregate 总计 rZDmZm?=
52.subsequent events 期后事项 RNyw`>
53.adjust the financial statements 调整财务报表 e+z_Rj%Y;I
54.perform additional audit procedures 实施追加的审计程序 :bL
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55.audit risk 审计风险 #:v e3gWl
56.detection risk 检查风险 "%aJ'l2
57.inappropriate audit opinion 不适当的审计意见 Xi'y-cV
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58.material misstatement 重大的错报 R}Ih~zw
59.tolerable misstatement 可容忍错报 1{oq8LB
60.the acceptable level of detection risk 可接受的检查风险 ,y[wS5li
61.assessed level of material misstatement risk 重大错报风险的评估水平 fPs'A
62.simall business 小规模企业 ZJ} V>Bu-
63.accounting system 会计系统 ,%+i}H,3
64.test of control 控制测试 d/8I&{.
65.walk-through test 穿行测试 `e
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66.communication 沟通 m<>3GF,5bP
67.flow chart 流程图 qV$\.T>x
68.reperformance of internal control 重新执行 .`84Y
69.audit evidence 审计证据 ;Cdrjx
70.substantive procedures 实质性程序 \N\Jny
71.assertions 认定 Tp.0@aC
72.esistence 存在 Uhc2`r#q
73.occurrence 发生 sXm/+I^
74.completeness 完整性 5MH\Gqe7
75.rights and obligations 权利和义务 Kr!(<i
76.valuation and allocation 计价和分摊 C>q,c3s5
77.cutoff 截止 I3QK~ V*j)
78.accuracy 准确性 vdloh ,
79.classification 分类 zg!;g`Z@S
80.inspection 检查 O|J`M2r
81.supervision of counting 监盘 GJ=<~S"
82.observation 观察 0/d+26lR
83.confirmation 函证 RLN>*X
84.computation 计算 Iaf"j 2B
85.analytical procedures 分析程序 9 veq
86.vouch 核对 `}ak;^Me
87.trace 追查 'W5r(M4U
88.audit sampling 审计抽样 Ey$J.qw3
89.error 误差 +(iM]L$Fw%
90.expected error 预期误差 >-YPCW
91.population 总体 i DV.L
92.sampling risk 抽样风险 XSkN9LqZ
93.non- sampling risk 非抽样风险 %EYh5W
94.sampling unit 抽样单位 F#KO!\iA+
95.statistical sampling 统计抽样 .'C$w1[w
96.tolerable error 可容忍误差 ^w.x~#zI
97.the risk of under reliance 信赖不足风险 Yxye?R-:
98.the risk of over reliance 信赖过度风险 xQX,1NbH5
99.the risk of incorrect rejection 误拒风险 xmx
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100. the risk of incorrect acceptance 误受风险 6D,xs}j1
101.working trial balance 试算平衡表 5|!x0H;
102.index and cross-referencing 索引和交叉索引 P g.PD,&U
103.cash receipt 现金收入 'f9
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104.cash disbursement 现金支出 E%\j R
105.bank statement 银行对账单 i$HaE)qZ
106.bank reconciliation 银行存款余额调节表 h
V@C|*A
107.balance sheet date 资产负债表日 0x!XE|7I
108.net realizable value 可变现净值 0[@9f1Nk4
109.storeroom 仓库 ]w.:K*_=
110.sale invoice 销售发票 t>QAM6[
111.price list 价目表 )&}\2NK6L
112.positive confirmation request 积极式询证函 E(A7D XzbR
113.negative confirmation request 消极式询证函 [Q&{#%M
114.purchase requisition 请购单 `JyTS~v$
115.receiving report 验收报告 Tx%6whd/'
116.gross margin 毛利 :1"{0gm
117.manufacturing overhead 制造费用 uBI?nv,
118.material requisition 领料单 TSXa#SKp
119.inventory-taking 存货盘点 W8j)2nKD
120.bond certificate 债券 "h'0&ZP~_
121.stock certificate 股票 7q*L-Xe]k
122.audit report 审计报告 YHN@?}T()
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 ^'Wkb7L
125.unqualified opinion 无保留意见 4Y5Q>2D}
126.qualified opinion 保留意见 K2,oP )0.Y
127.disclaimer of opinion 无法表示意见 u1a5Vtel
128.adverse opinion 否定意见 8jW{0&ox)
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A (1)ABC 作业基础成本计算 ^& ZlV
A (2)absorbed overhead 已吸收制造费用 uj|{TV>v9
A (3)absorption costing 吸收成本计算 /%Lj$]S7[4
A (4)account 账户,报表 R,CFU l7Q
A (5)accounting postulate 会计假设 ^OKCvdS
A (6)accounting series release 会计公告文件 Ql sMMIax
A (7)accounting valuation 会计计价 YXx
aD@
A (8)account sale 承销清单 ;u!qu$O
A (9)accountability concept 经营责任概念 Um9Gjd
A (10)accountancy 会计职业 sJ)XoK syW
A (11)accountant 会计师 Y<M,/Y_ !
A (12)accounting 会计 hW[/{2<@
A (13)agency cost 代理成本 l`8S1~j
A (14)accounting bases 会计基础 vR<Y1<j
A (15)accounting manual 会计手册 .|XIF
A (16)accounting period 会计期间 Reca5r1O
A (17)accounting policies 会计方针 +h^>?U,
A (18)accounting rate of return 会计报酬率 Qi`Lj5;\F
A (19)accounting reference date 会计参照日 yS0YWqv]6@
A (20)accounting reference period 会计参照期间 N%!8 I
A (21)accrual concept 应计概念 Q{6Bhx *>
A (22)accrual expenses 应计费用 ;rWgt!l
A (23)acid test ration 速动比率(酸性测试比率) hXdc5 ?i?
A (24)acquisition 购置 @.ebQR-:H
A (25)acquisition accounting 收购会计 e`ti*1]q
A (26)activity based accounting 作业基础成本计算 S'qEBz
A (27)adjusting events 调整事项 h}fz`ti U
A (28)administrative expenses 行政管理费 ^Ts|/+}'i
A (29)advice note 发货通知 T8E=}!68w}
A (30)amortization 摊销
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A (31)analytical review 分析性检查 I*_@WoI*
A (32)annual equivalent cost 年度等量成本法 8B;wn<O
A (33)annual report and accounts 年度报告和报表 T6MlKcw,t
A (34)appraisal cost 检验成本
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A (35)appropriation account 盈余分配账户 3a #2 }
A (36)articles of association 公司章程细则 +@[T0cXp
A (37)assets 资产 ]2\|<.
A (38)assets cover 资产保障 3
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A (39)asset value per share 每股资产价值 O\;Z4qn2=
A (40)associated company 联营公司 :GXiA
A (41)attainable standard 可达标准 aOWW..|
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A (42)attributable profit 可归属利润 ogQY"c8
A (43)audit 审计 ]TQ2PVN2
A (44)audit report 审计报告 (@*[^@ipV
A (45)auditing standards 审计准则 hN*,
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A (46)authorized share capital 额定股本 Xdj` $/RI
A (47)available hours 可用小时 |k$^RU<OF
A (48)avoidable costs 可避免成本 <EFA^,3t%
B (49)back-to-back loan 易币贷款 UN#XP$u
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B (50)backflush accounting 倒退成本计算 (hej
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B (51)bad debts 坏帐 C o v,#j j
B (52)bad debts ratio 坏帐比率 *4#)or
B (53)bank charges 银行手续费 ?t++IEoP
B (54)bank overdraft 银行透支 4b]/2H
B (55)bank reconciliation 银行存款调节表 -(9>{!",J
B (56)bank statement 银行对账单 9}4P%>_
B (57)bankruptcy 破产 ]w z`j1
B (58)basis of apportionment 分摊基础 +-YMW;5
B (59)batch 批量 $qG;^1$
B (60)batch costing 分批成本计算 =W'a6)WE
B (61)beta factor B(市场)风险因素 *TQXE:vZ[
B (62)bill 账单 *YmR7g |k
B (63)bill of exchange 汇票 vgY )
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B (64)bill of landing 提单 QcJ?1GwA"
B (65)bill of materials 用料预计单 %suSZw`
B (66)bill payable 应付票据 UFBggT\
B (67)bill receivable 应收票据 ^=:e9i3u
B (68)bin card 存货记录卡 ;sd[Q01
B (69)bonus 红利 tE3#Uq
B (70)book-keeping 薄记 %+gYZv-
B (71)Boston classification 波士顿分类 A\p'
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B (72)breakeven chart 保本图 ,:POo^!/fT
B (73)breakeven point 保本点 +bpUb0.W
B (74)breaking-down time 复位时间 Hhx"47:
B (75)budget 预算
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B (76)budget center 预算中心 wdg,dk9e$
B (77)budget cost allowance 预算成本折让 A;ip
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B (78)budget manual 预算手册 Cw7
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B (79)budget period 预算期间 F]]1>w*/0
B (80)budgetary control 预算控制 " &2Kvsz
B (81)budgeted capacity 预算生产能力 y%%D="
B (82)burden 制造费用 <QbD ; (%
B (83)business center 经营中心 2noKy}q
B (84)business entity 营业个体 MH@=Qqx#=t
B (85)business unit 经营单位 8,iBG! RF
B (86)buy-out management 管理性购买产权 rTTde^^_
B (87)by-product 副产品 02B *cz_K
C (88)called-up share capital 催缴股本 YaiogA
C (89)capacity 生产能力 ]DVZeI03@
C (90)capacity ratios 生产能力比率 kT6h}d^/^
C (91)capital 资本 o
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C (92)capital assets pricing model资本资产计价模式 #1fT\aP
C (93)capital commitment 承诺资本 q"){PRTm/
C (94)capital employed 已运用的资本 >g7}JI
&
C (95)capital expenditure 资本支出 q.sErr[zc
C (96)capital expenditureauthorization 资本支出核准 ]}7
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C (97)capital expenditure control 资本支出控制 'fpm] *ig
C (98)capital expenditure proposal资本支出申请 nE.w
C (99)capital funding planning 资本基金筹集计划 UrtA]pc3L
C (100)capital gain 资本收益 SOE5`
C (101)capital investment appraisal资本投资评估 )CgKZ"
C (102)capital maintenance 资本保全 W^j;"qj
C (103)capital resource planning 资本资源计划 eS(hLXE!7
C (104)capital surplus 资本盈余 cGF_|1`
C (105)capital turnover 资本周转率 ;75m 9yGo
C (106)card 记录卡 Ws;S=|9,7~
C (107)cash 现金 JX4uH>6
C (108)cash account 现金账户 7{jB!Xj
C (109)cash book 现金账薄 -u)f@e
C (110)cash cow 金牛产品 )[S~W 35
C (111)cash flow 现金流量 Xwz9E!m
C (112)cash discounted 现金贴现 aumWU{j=
C (113)cash flow budget 现金流量预算 RcJ.=?I!
C (114)cash flow statement 现金流量表 6/{V#.(
C (115)cash ledger 现金分类账 &Xh8j^p'
C (116)cash limit 现金限额 HURrk~[
C (117)CCA 现时成本会计 /QuuBtp
C (118)center 中心 VF#2I%R*
C (119)changeover time 变更时间 r?cDyQE
C (120)chartered entity 特许经济个体 {Hc [H-
C (121)cheque 支票 25EuVj`zL
C (122)cheque register 支票登记薄 I*h%e,yIO
C (123)coin analysis 零钱分类 %3p~5jhm1
C (124)classification 分类 >O0z
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C (125)clock card 工时卡 N
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C (126)code 代码 w3,DsEXu
C (127)commitment accounting 承诺确认会计 '7BJ.
C (128)common cost 共同成本 72Zp%a=
C (129)company limited byguarantee 有限担保责任公司 'v|R' wi\
C (130)company limited shares 股份有限公司 iakqCjV
C (131)competitive position 竞争能力状况 2=R}u-@6p
C (132)concept 概念
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C (133)conglomerate 跨行业企业 !+bLhW`
C (134)consistency concept 一致性概念 `Uz2(zqS
C (135)consolidated accounts 合并报表 D,$!.5OA
C (136)consolidation accounting 合并会计 r0MUv}p#|L
C (137)consortium 财团 Evjvaa^
C (138)contingency plan 应急计划 Tt^PiaS!
C (139)contingent liabilities 或有负债 ]IF
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C (140)continuous operation 连续生产 ?HD
eiJkX
C (141)contra 抵消 `vbd7i
C (142)contract cost 合同成本 I`e$U
C (143)contract costing 合同成本计算 He&7(mQ0^
C (144)contribution 贡献毛益 _ ^ JhncL
C (145)contribution centre 贡献中心 9^yf'9S1
C (146)contribution chart 贡献图 &\n<pXQ
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 v3zd>fDnRp
C (148)contribution to salesration 贡献毛益对销售比率 pt/UY<@yoN
C (149)control 控制 <n#phU Q
C (150)control account 控制帐户 FCr^D$_w
C (151)control limits 控制限度 U3UKu/Z
C (152)controllability concept 可控制概念 x6n( BMr
C (153)controllable cost 可控制成本 !UzMuGj
C (154)conversion cost 加工成本 QaVxP1V#U
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ]t2zwHo#
C (156)corporate appraisal 公司评估 blVt:XS{,m
C (157)corporate planning 公司计划 ;FQ<4PR$
C (158)corporate social reporting 公司社会报告 *|Bu 7nwg
C (159)corporation 股份公司 [
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C (160)cost 成本 T
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C (161)cost account 成本帐户 UrC>n
C (162)cost accounting 成本会计 wSV}{9}wr%
C (163)cost accounting manual 成本手册 >]ghme
C (164)cost accounts calendar 成本报表的日历时间 6H]rO3[8
C (165)cost adjustment 成本调整 2`Dqu"TWh
C (166)cost allocation 成本分配 U{`Q_Uw@$:
C (167)cost apportionment 成本分摊 HpXQD;
C (168)cost attribution 成本归属 {4C/ZA{|l
C (169)cost audit 成本审计 d:<</ah
C (170)cost behaviour 成本性态 MBIlt
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C (171)cost benefit analysis 成本效益分析 %pJRu-D
C (172)cost center 成本中心 c}-ADr9
C (173)cost driver 成本动因