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注会《审计》英语常用词汇 Dw6mSsC/
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1.audit 审计 =xq+r]g6
2.attestation 鉴证 c$skLz
3.credibility 可信赖程度 O>H'ok
4.audit of financial statements 财务报表审计 #[C=LGi
5.agreed-upon procedures 执行商定程序 _pS
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6.high levels of assurance 高水平保证 ^<VJ8jk<
7.compilation 编制 efu'PfZ`&
8.reliability 可靠性 M'D l_dx-
9.relevance 相关性 byTTLs,}d
10.professional skepticism 职业谨慎 C>:'@o
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11.objectivity 客观性 7A mnxFC
12. professional competence 专业胜任能力 m<X[s
13.Senior/CPA-in-charge 项目经理 y:R!E *.L'
14.audit engagement letter 业务约定书 J>XMaI})U
15.recurring audit 连续审计 ~d072qUos
16.the client 委托人 2/W5E-tn
17.change CPA 更换注册会计师 )Z0bMO<
18.the existing CPA 现任注册会计师 exHg<18WSe
19.the successor CPA 后任注册会计师 \6)]!$F6:
20.the preceding CPA前任注册会计师 (L3Etan4RE
21.issue the audit report 出具审计报告 e
1$<,.>
22.expert 专家 9_
23.the board of directors 董事会 RMvq\J}w!
24.knowledge of the entity‘ s business 了解被审计单位情况 Gjh8>(
25.assess material misstatement risks评估重大错报风险 :K)7_]y
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 k:qS'
27.a general knowledge of —— 初步了解―――的情况 ;"K;D@xzh]
28.a more knowledge of—— 进一步了解的情况 Sb& $xWL
29.the prior year‘s working papers 以前年度工作底稿 5SNa~
kC&
30.minutes of meeting 会议纪要 &Q`{ Gk
31.business risks 经营风险 8$TSQ~
32.appropriateness 适当性 -0>gq$/N=^
33.accounting estimate 会计估计 Sd |=*X
34.management representations 管理层声明 x[_SNX"
35.going concern assumption 持续经营假设 w4fz!l]
36.audit plan 审计计划 W:gpcR]>
37.significant audit areas 重点审计领域 ;#Y'SK
38.error 错误 4Nun-(q
39.fraud舞弊 <Cbi5DtR
40.modified or additional procedures 修改或追加审计程序 2]}4)_&d<e
41.misappropriation of assets 侵占资产 Bgvv6(i
42.transactions without substance 虚假交易 $"P[nNW3
43.unusual pressures 异常压力 9{KL^O?g
44.the suspected noncompliance 涉嫌存在违法行为 TF1,7
Qd
45.materialiy 重要性 S<Os\/*
46.exceed the materiality level 超过重要性水平 9-3, DxZ}
47.approach the materiality level 接近重要性水平 (E{}iq@2
48.an acceptably low level 可接受水平 V*<`!w
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ("r\3Mvs
50.misstatements or omissions 错报或漏报 J^V}%N".
51.aggregate 总计 R9z:K_d,
52.subsequent events 期后事项 p.^qB]%
53.adjust the financial statements 调整财务报表 y9)w(y!
54.perform additional audit procedures 实施追加的审计程序 qC x|}5:
55.audit risk 审计风险 K8bKTG \
56.detection risk 检查风险 b
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57.inappropriate audit opinion 不适当的审计意见 rLpfybu
58.material misstatement 重大的错报 4Y5lP00!}
59.tolerable misstatement 可容忍错报 n(h9I'V8)F
60.the acceptable level of detection risk 可接受的检查风险 xMs!FMn
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61.assessed level of material misstatement risk 重大错报风险的评估水平 L}a-c(G+8
62.simall business 小规模企业 F(?O7z"d
63.accounting system 会计系统 e=^^TX`I
64.test of control 控制测试 {U'\2Ge<m
65.walk-through test 穿行测试 }]
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66.communication 沟通 o"!C8s_6
67.flow chart 流程图 uo8[,'
68.reperformance of internal control 重新执行 /wI"oHZd
69.audit evidence 审计证据 'CMbqLk#
70.substantive procedures 实质性程序 , UsY0YC
71.assertions 认定 _1,hO?TK
72.esistence 存在 n
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73.occurrence 发生 tiGBjTPt
74.completeness 完整性 (yb$h0HN
75.rights and obligations 权利和义务 HSk_'g(\0
76.valuation and allocation 计价和分摊 AxtmG\o>
77.cutoff 截止
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78.accuracy 准确性 N<PD
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79.classification 分类 %b[>eIJU#
80.inspection 检查 "vka7r
81.supervision of counting 监盘 x:K~?c3
82.observation 观察 w7@TM%nS
83.confirmation 函证 p9>1a j2a
84.computation 计算 `y|_hb
85.analytical procedures 分析程序 ;
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86.vouch 核对 L</k+a?H!
87.trace 追查 Kr5(fU
88.audit sampling 审计抽样 u*T(n s
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89.error 误差 ~].?8C.>*
90.expected error 预期误差 9Vru
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91.population 总体 GEK7q<
92.sampling risk 抽样风险 VIHuo
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93.non- sampling risk 非抽样风险 yAiO._U
94.sampling unit 抽样单位 4_`(c1oA
95.statistical sampling 统计抽样 KdBpfPny@
96.tolerable error 可容忍误差 #CV]S4/^
97.the risk of under reliance 信赖不足风险 Vw|P;LLl`
98.the risk of over reliance 信赖过度风险 %s! |,Cu
99.the risk of incorrect rejection 误拒风险 6_s(Kx>j
100. the risk of incorrect acceptance 误受风险 |A/H*J,
101.working trial balance 试算平衡表 ;1HzY\d%<
102.index and cross-referencing 索引和交叉索引 '451H3LC0
103.cash receipt 现金收入
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104.cash disbursement 现金支出 yeI>b 1>Q
105.bank statement 银行对账单 uGv|!UQw
106.bank reconciliation 银行存款余额调节表 E<jW;trt_
107.balance sheet date 资产负债表日 W,|+Dl
108.net realizable value 可变现净值 i! x>)E
109.storeroom 仓库 gYCr,-_i
110.sale invoice 销售发票 ?P}bl_
111.price list 价目表 5Xf]j=_
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 w_f.\\1r
114.purchase requisition 请购单 XEnu0gr
115.receiving report 验收报告 2t4\L
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116.gross margin 毛利 GsmXcBzDw2
117.manufacturing overhead 制造费用 P)kJ[Zv>f
118.material requisition 领料单 ^v`naA(
119.inventory-taking 存货盘点 n)~*BpL3
120.bond certificate 债券 _jc_(;KPF
121.stock certificate 股票 au04F]-|j8
122.audit report 审计报告 d:kn%L6k_
123.entity 被审计单位 "M
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124.addressee of the audit report 审计报告的收件人 &JXb) W
125.unqualified opinion 无保留意见 l n\qvD_
126.qualified opinion 保留意见 f4
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127.disclaimer of opinion 无法表示意见 8qqN0"{,
128.adverse opinion 否定意见 H %c6I
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A (1)ABC 作业基础成本计算 nTv}/M&
A (2)absorbed overhead 已吸收制造费用 xbBqR_H_
A (3)absorption costing 吸收成本计算 J\Hv42
A (4)account 账户,报表 a}uYv:
A (5)accounting postulate 会计假设 {#ynN`tLyF
A (6)accounting series release 会计公告文件 @)BO`;*$fF
A (7)accounting valuation 会计计价 c:.~%AJx
A (8)account sale 承销清单 b8e\( Dww
A (9)accountability concept 经营责任概念 V"Z8-u
A (10)accountancy 会计职业 5Yhcnwdm!
A (11)accountant 会计师 {vGJ}q?Sd"
A (12)accounting 会计 Z,/K$;YWo
A (13)agency cost 代理成本 ~ney~Pz_
A (14)accounting bases 会计基础 d\ 8v
VZ
A (15)accounting manual 会计手册 veHe
A (16)accounting period 会计期间 s/=% kCo
A (17)accounting policies 会计方针 3*&
Y'/!
A (18)accounting rate of return 会计报酬率 o//h|f U@
A (19)accounting reference date 会计参照日 ":_II[FPY
A (20)accounting reference period 会计参照期间 VJ=>2'
I
A (21)accrual concept 应计概念 4;I\%qes
A (22)accrual expenses 应计费用 r|=1{Nx
A (23)acid test ration 速动比率(酸性测试比率) _0jR({\
A (24)acquisition 购置 #D4
A (25)acquisition accounting 收购会计 QXZyiJX}
A (26)activity based accounting 作业基础成本计算 ov,|`FdU^T
A (27)adjusting events 调整事项 0muC4
A (28)administrative expenses 行政管理费 4/Y?e UQ
A (29)advice note 发货通知 (Kwqa"Hk4{
A (30)amortization 摊销 aknIrblS\
A (31)analytical review 分析性检查 F?|Efpzow?
A (32)annual equivalent cost 年度等量成本法 E?G'F3i
A (33)annual report and accounts 年度报告和报表 |L8
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A (34)appraisal cost 检验成本 {2h*NFp
A (35)appropriation account 盈余分配账户 Wk<fNHg
A (36)articles of association 公司章程细则 755,=U8'wi
A (37)assets 资产 oGRk/@
A (38)assets cover 资产保障 -B H/)$-$
A (39)asset value per share 每股资产价值 I@MG?ZQ
A (40)associated company 联营公司 Z^:_,aJ?
A (41)attainable standard 可达标准 $G-<kC}8:
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A (42)attributable profit 可归属利润 9F>`M
A (43)audit 审计 b)<WC$"
A (44)audit report 审计报告 N<9 c/V
A (45)auditing standards 审计准则 ^o{{kju
A (46)authorized share capital 额定股本 E ?Mgbd3
A (47)available hours 可用小时 bGCC?}\
A (48)avoidable costs 可避免成本 2ZY$/
B (49)back-to-back loan 易币贷款 H-PVV&r
B (50)backflush accounting 倒退成本计算 w6i2>nu_O
B (51)bad debts 坏帐 UDh
\%?j
B (52)bad debts ratio 坏帐比率 `Pvi+:6\Y
B (53)bank charges 银行手续费 dS ojq6M
B (54)bank overdraft 银行透支 az
F!V
B (55)bank reconciliation 银行存款调节表 5c` ;~
B (56)bank statement 银行对账单 NX&dJ
6a
B (57)bankruptcy 破产 s/tLY/U/
B (58)basis of apportionment 分摊基础 B/wD~xC?x
B (59)batch 批量 hSm?Z!+
B (60)batch costing 分批成本计算 w$:\!FImx
B (61)beta factor B(市场)风险因素 `eMZhYo
B (62)bill 账单 2iG+Ek-?"
B (63)bill of exchange 汇票 J'}+0mln
B (64)bill of landing 提单 [)Nt;|U
B (65)bill of materials 用料预计单 _y~6b{T
B (66)bill payable 应付票据 s<zN`&t
B (67)bill receivable 应收票据 ?6CLUu|7n
B (68)bin card 存货记录卡 pi?/]}:
B (69)bonus 红利 LDr?'M!D
B (70)book-keeping 薄记 %JM
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B (71)Boston classification 波士顿分类 Voo'Z
eZa
B (72)breakeven chart 保本图 Y~vk>ZC
B (73)breakeven point 保本点 ubM1Q r
B (74)breaking-down time 复位时间 W3,r@mi^s7
B (75)budget 预算 &<N8d(
B (76)budget center 预算中心 6Qkjr</
B (77)budget cost allowance 预算成本折让 ,{PN6B
B (78)budget manual 预算手册 O2Qmz=%
B (79)budget period 预算期间 p(n0(}eVC'
B (80)budgetary control 预算控制 @P7'MiP]K
B (81)budgeted capacity 预算生产能力 <D.E.^Y
B (82)burden 制造费用 ^3dc#5]Xf
B (83)business center 经营中心 1m~|e.g_'`
B (84)business entity 营业个体 }|Qh+{H*.
B (85)business unit 经营单位 k+9F;p7
B (86)buy-out management 管理性购买产权 mD9Iao%4~
B (87)by-product 副产品 V
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C (88)called-up share capital 催缴股本 d_25]B(
C (89)capacity 生产能力 v 6
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C (90)capacity ratios 生产能力比率 a51(ySC}<s
C (91)capital 资本 v
WXo#
C (92)capital assets pricing model资本资产计价模式 @rYZ0`E9
C (93)capital commitment 承诺资本 M2Nh3ijr
C (94)capital employed 已运用的资本 A;;#]]48
C (95)capital expenditure 资本支出 i{fw?))+
C (96)capital expenditureauthorization 资本支出核准 M7/5e3
C (97)capital expenditure control 资本支出控制 9
Zo s;
C (98)capital expenditure proposal资本支出申请 P8YnKyI,.
C (99)capital funding planning 资本基金筹集计划 Yh1</C
C (100)capital gain 资本收益 !V.]mI
C (101)capital investment appraisal资本投资评估 S%\5"uGa
C (102)capital maintenance 资本保全 jWUrw
C (103)capital resource planning 资本资源计划 \
^(#b,k#
C (104)capital surplus 资本盈余 SD^::bH
C (105)capital turnover 资本周转率 k9
r49lb
C (106)card 记录卡
vc: kY
C (107)cash 现金 8XH;<z<oJ
C (108)cash account 现金账户 jA,y.(mR
C (109)cash book 现金账薄 e8`d<U
C (110)cash cow 金牛产品 -U2Su|:\N8
C (111)cash flow 现金流量 2!6hB sEr
C (112)cash discounted 现金贴现 96\FJHtZ
C (113)cash flow budget 现金流量预算 7**zb"#y
C (114)cash flow statement 现金流量表 zu}uW,XH-
C (115)cash ledger 现金分类账 +O8[4zn&k
C (116)cash limit 现金限额 DNmC
C (117)CCA 现时成本会计 rPB Ju0D"
C (118)center 中心 NN7KwVg
C (119)changeover time 变更时间 ?*~
~Ok
C (120)chartered entity 特许经济个体 l iY/BkpH
C (121)cheque 支票 a0ms9%Y;Q[
C (122)cheque register 支票登记薄 f4S}Nga(
C (123)coin analysis 零钱分类 ikZYc ${
C (124)classification 分类 eYv^cbO@:
C (125)clock card 工时卡 7
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C (126)code 代码 OkRb3}
C (127)commitment accounting 承诺确认会计 w_U#z(W3l
C (128)common cost 共同成本 S8v,'Cc
C (129)company limited byguarantee 有限担保责任公司 |Gq3pL<jkC
C (130)company limited shares 股份有限公司 ~[!Tpq5
C (131)competitive position 竞争能力状况 -d?<t}a
C (132)concept 概念 @u+LF]MY
C (133)conglomerate 跨行业企业 S>5w=RK
C (134)consistency concept 一致性概念 }D1?Z7p
C (135)consolidated accounts 合并报表 %Ok#~>c
C (136)consolidation accounting 合并会计 -n@,r%`UK
C (137)consortium 财团 f:8!@,I
C (138)contingency plan 应急计划 c*owP
C (139)contingent liabilities 或有负债 R UCUEo63
C (140)continuous operation 连续生产 lGet)/w;c
C (141)contra 抵消 -.)f~#8
C (142)contract cost 合同成本 Z&@P<
C (143)contract costing 合同成本计算 "X<V>q$0~c
C (144)contribution 贡献毛益 k Jz^\
Re
C (145)contribution centre 贡献中心 vm
xS^_I
C (146)contribution chart 贡献图 JSFNn]z2P
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 klmbbLce
C (148)contribution to salesration 贡献毛益对销售比率 fhk(<KZvJ
C (149)control 控制 E.C=VfBW
C (150)control account 控制帐户 Urw =a$
C (151)control limits 控制限度 UChLWf|'
C (152)controllability concept 可控制概念 tv-SX
=T
C (153)controllable cost 可控制成本 Z2;~{$&M+
C (154)conversion cost 加工成本 Ozqh Jb
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 &OvA[<qT
C (156)corporate appraisal 公司评估 % M_F/ O
C (157)corporate planning 公司计划 #Hy9 ;Q
C (158)corporate social reporting 公司社会报告 )3F}IgD
C (159)corporation 股份公司 3
JlM{N6+
C (160)cost 成本 )1R[~]y
C (161)cost account 成本帐户 e9\_H=t+
C (162)cost accounting 成本会计 DW,Z})9
C (163)cost accounting manual 成本手册 v%#@.D!)
C (164)cost accounts calendar 成本报表的日历时间 2UR1T~r
C (165)cost adjustment 成本调整 >xRUw5jN
C (166)cost allocation 成本分配 5/hgWG6.t
C (167)cost apportionment 成本分摊 r{*Qsaw
C (168)cost attribution 成本归属 #.FhN x
C (169)cost audit 成本审计 a'q&[08
C (170)cost behaviour 成本性态 iqF|IVPoi
C (171)cost benefit analysis 成本效益分析 7#H
Se#0J
C (172)cost center 成本中心 ~Y1nU-
C (173)cost driver 成本动因