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注会《审计》英语常用词汇 h8OmO5/H
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1.audit 审计 uf4C+ci
2.attestation 鉴证 f'._{"
3.credibility 可信赖程度 Y|$3
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4.audit of financial statements 财务报表审计 3
.,O7 k7y
5.agreed-upon procedures 执行商定程序 's#"~<L^e
6.high levels of assurance 高水平保证 fR[kjwX)<1
7.compilation 编制 F*Lm=^:
8.reliability 可靠性 &}%rZU
9.relevance 相关性 zSt6q
10.professional skepticism 职业谨慎 aF2
vw{wT}
11.objectivity 客观性 7` AQn],
12. professional competence 专业胜任能力 ]@YBa4}w
13.Senior/CPA-in-charge 项目经理 }@JPvIE
14.audit engagement letter 业务约定书 LA?h +)
15.recurring audit 连续审计 9,8}4Y=GVI
16.the client 委托人 X;`XkOjk
17.change CPA 更换注册会计师 6
bj.z
18.the existing CPA 现任注册会计师 4E\Jk 5co,
19.the successor CPA 后任注册会计师 8~Avg6,
20.the preceding CPA前任注册会计师 t*X
k'(v
21.issue the audit report 出具审计报告 )"SP >2}
22.expert 专家 ;.*n77Y
23.the board of directors 董事会 cVCylRU"
24.knowledge of the entity‘ s business 了解被审计单位情况 &)Y26*(`
25.assess material misstatement risks评估重大错报风险 kaybi 0
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 <*I%U]
27.a general knowledge of —— 初步了解―――的情况 c!#DD;<Q
28.a more knowledge of—— 进一步了解的情况 q
Ry<
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29.the prior year‘s working papers 以前年度工作底稿 cbsU!8
30.minutes of meeting 会议纪要 CF"u8yE
31.business risks 经营风险 c
~j")o
32.appropriateness 适当性 aNn\URR
33.accounting estimate 会计估计 3@xn<eu
34.management representations 管理层声明 H$GJpXIb
35.going concern assumption 持续经营假设 F/1B>2$`
36.audit plan 审计计划 |j3fS[.$
37.significant audit areas 重点审计领域 `yiw<
9yp2
38.error 错误 gzdR|IBa
39.fraud舞弊 dG5p`N%
40.modified or additional procedures 修改或追加审计程序 u!wR
41.misappropriation of assets 侵占资产 mWhQds6
42.transactions without substance 虚假交易 y"5>O|`
43.unusual pressures 异常压力 '#JC 6#X
44.the suspected noncompliance 涉嫌存在违法行为 dS9L( &
45.materialiy 重要性 )8ub1,C
46.exceed the materiality level 超过重要性水平 )<Cf,R
47.approach the materiality level 接近重要性水平 =2-!ay:
48.an acceptably low level 可接受水平 +v$,/~$tI
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 >;|~
z\8
50.misstatements or omissions 错报或漏报 {{'GR"D
51.aggregate 总计 ZV :cgv
52.subsequent events 期后事项 p%MH**A
53.adjust the financial statements 调整财务报表 GJ1ap^k
54.perform additional audit procedures 实施追加的审计程序 6[cC1a3r:
55.audit risk 审计风险 Zp:(U3%
56.detection risk 检查风险 II=(>G9v
57.inappropriate audit opinion 不适当的审计意见 u7L!&/ 6On
58.material misstatement 重大的错报 bo>4:i
59.tolerable misstatement 可容忍错报 3RSiu}
60.the acceptable level of detection risk 可接受的检查风险 TCb 7-s
61.assessed level of material misstatement risk 重大错报风险的评估水平 qyA%_;ReMY
62.simall business 小规模企业 G.#`DaP
63.accounting system 会计系统 70sb{)
64.test of control 控制测试 2h Wtpus
65.walk-through test 穿行测试 (7v]bqfw
66.communication 沟通 (~}P.?C8
67.flow chart 流程图 ~96fyk|
68.reperformance of internal control 重新执行 3}U {~l!K
69.audit evidence 审计证据 ="yN4+0-p
70.substantive procedures 实质性程序 &35 6
71.assertions 认定 ui_nvD:
72.esistence 存在 ?ykQ]r6a<
73.occurrence 发生 fV}: eEo|Y
74.completeness 完整性 J`uO~W"
75.rights and obligations 权利和义务 e
N]AJ%Ig
76.valuation and allocation 计价和分摊 =1/d>kke
77.cutoff 截止 ):LgZ4h
78.accuracy 准确性 v$H=~m
79.classification 分类 gG^A6Ol%D
80.inspection 检查 pi/Jto25z
81.supervision of counting 监盘 N*vBu`
82.observation 观察 l+%2kR
83.confirmation 函证 M|HW$8V3_2
84.computation 计算 r8]y1
Om<
85.analytical procedures 分析程序 ihv=y\Jt
86.vouch 核对 ~Bw)rf,
87.trace 追查 %
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88.audit sampling 审计抽样 H]^hEQ3DT
89.error 误差 pQ:7%+Om
90.expected error 预期误差 25:[VH$:4
91.population 总体 .?<M$38fv
92.sampling risk 抽样风险 }8joltf
93.non- sampling risk 非抽样风险 B~\mr{|u
94.sampling unit 抽样单位 . 5cL+G1k#
95.statistical sampling 统计抽样 yJyovfJz.
96.tolerable error 可容忍误差 Jf#Ika&px
97.the risk of under reliance 信赖不足风险 P@LFX[HtM
98.the risk of over reliance 信赖过度风险 ^`BiA'gPPC
99.the risk of incorrect rejection 误拒风险 %MA o<,ha
100. the risk of incorrect acceptance 误受风险 DQ
#rZi3I
101.working trial balance 试算平衡表 u
ZzO$e
102.index and cross-referencing 索引和交叉索引 QQ*`
tmy
103.cash receipt 现金收入 r)4GH%+?fv
104.cash disbursement 现金支出 -^R6U~
105.bank statement 银行对账单 o7_*#5rD
106.bank reconciliation 银行存款余额调节表 iZ^tLnc
107.balance sheet date 资产负债表日 D'Fj"&LK
108.net realizable value 可变现净值 t> ~
a/K"
109.storeroom 仓库 5ov F$qn
110.sale invoice 销售发票 }jfOs(Q]
111.price list 价目表 s *8)|N
112.positive confirmation request 积极式询证函 ||xiKg
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 }fS`jq;
115.receiving report 验收报告 E}YJGFB7"
116.gross margin 毛利 j=q*b Qr
117.manufacturing overhead 制造费用 rAv)k&l
118.material requisition 领料单
+n'-%?LD&
119.inventory-taking 存货盘点 xE.yh#?.k
120.bond certificate 债券 %oee x1`=
121.stock certificate 股票 %>)HAx `
122.audit report 审计报告 }|KNw*h$
123.entity 被审计单位 q
=,
124.addressee of the audit report 审计报告的收件人 $u ae8h
125.unqualified opinion 无保留意见 ryC7O'j_P
126.qualified opinion 保留意见 =yR$^VSY
127.disclaimer of opinion 无法表示意见 NZ|(#` X
128.adverse opinion 否定意见 tPQjjoh
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A (1)ABC 作业基础成本计算 \#yKCA';
A (2)absorbed overhead 已吸收制造费用 zUQn*Cio e
A (3)absorption costing 吸收成本计算 Y&
![2o.Q
A (4)account 账户,报表 P(Gv|Q@
A (5)accounting postulate 会计假设 y;GwMi$KI
A (6)accounting series release 会计公告文件 p%ve1 >c
A (7)accounting valuation 会计计价 Y<ZaW{%
A (8)account sale 承销清单 1M={8}3
A (9)accountability concept 经营责任概念 N I*x):bx
A (10)accountancy 会计职业 B$\,l.hE
A (11)accountant 会计师 'joc8o sS
A (12)accounting 会计 PLV-De
A (13)agency cost 代理成本 [ Q@rW5,-
A (14)accounting bases 会计基础 +46m~" ]
A (15)accounting manual 会计手册 {
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A (16)accounting period 会计期间 ='[J.
A (17)accounting policies 会计方针 fPpFAO
A (18)accounting rate of return 会计报酬率 crDm2oA~t
A (19)accounting reference date 会计参照日 ?=FRnpU?
A (20)accounting reference period 会计参照期间 ;^"#3_7T]
A (21)accrual concept 应计概念 Vm"{m/K0
A (22)accrual expenses 应计费用 .='hYe.
A (23)acid test ration 速动比率(酸性测试比率) ,B'n0AO/'
A (24)acquisition 购置 4WAs_~
A (25)acquisition accounting 收购会计 LQo>wl
A (26)activity based accounting 作业基础成本计算 &{R]v/{p]
A (27)adjusting events 调整事项 9w:F_gr
A (28)administrative expenses 行政管理费 #}lq2!f6
A (29)advice note 发货通知 o4U[;.?c
A (30)amortization 摊销 4b@Awtk
A (31)analytical review 分析性检查 ,,Ia 4c
A (32)annual equivalent cost 年度等量成本法 J Yesk
A (33)annual report and accounts 年度报告和报表 `p
JWZ:3
A (34)appraisal cost 检验成本 +lNAog
A (35)appropriation account 盈余分配账户 d1{%z\u
a
A (36)articles of association 公司章程细则 TIIwq H+h.
A (37)assets 资产 4k]DktY}.
A (38)assets cover 资产保障 FSNzBN
A (39)asset value per share 每股资产价值 e.n*IJ_fz
A (40)associated company 联营公司 l`b%imX
A (41)attainable standard 可达标准 |bM?Q$>~
C4h4W3w
A (42)attributable profit 可归属利润 Y@#rGV>
A (43)audit 审计 -LnNA`-
A (44)audit report 审计报告 S O#R5Mu2N
A (45)auditing standards 审计准则 GEGg
S&SM
A (46)authorized share capital 额定股本 +8zCol?j
A (47)available hours 可用小时 kKHGcm^r
A (48)avoidable costs 可避免成本 )*m#RqLQ8
B (49)back-to-back loan 易币贷款 G?e\w+}Pj@
B (50)backflush accounting 倒退成本计算 $%Kyz\;7/
B (51)bad debts 坏帐 W*!u_]K>
B (52)bad debts ratio 坏帐比率 V.?Oly
B (53)bank charges 银行手续费 WWtksi,
B (54)bank overdraft 银行透支 Od?b(bE.]
B (55)bank reconciliation 银行存款调节表 ';J><z{>
B (56)bank statement 银行对账单 pN-c9n4#j
B (57)bankruptcy 破产 |WUm;o4E`U
B (58)basis of apportionment 分摊基础 ?E|be
)
B (59)batch 批量 wQR0R~|M
B (60)batch costing 分批成本计算 ^;DbIo\6H
B (61)beta factor B(市场)风险因素 {{+woL'C
B (62)bill 账单 T/YvCbo
B (63)bill of exchange 汇票 IS[&V&.n
B (64)bill of landing 提单 VYAz0H1-_
B (65)bill of materials 用料预计单 [}1+=Ub
B (66)bill payable 应付票据 ^1jZwP;5eW
B (67)bill receivable 应收票据 D/<;9hw
B (68)bin card 存货记录卡 ;R4qE$u2^
B (69)bonus 红利 <ZwmXD.VD
B (70)book-keeping 薄记 t$k$Hd';
B (71)Boston classification 波士顿分类 w"/RI#7.
B (72)breakeven chart 保本图 q*pWx]Y
B (73)breakeven point 保本点 `ZLA=oD
B (74)breaking-down time 复位时间 IuOY.c2.u
B (75)budget 预算 ecqL;_{o
B (76)budget center 预算中心 enw7?| (
B (77)budget cost allowance 预算成本折让 #$*l#j"#A
B (78)budget manual 预算手册 JQdeI+
B (79)budget period 预算期间 863PVce",}
B (80)budgetary control 预算控制 cfrvx^,2&
B (81)budgeted capacity 预算生产能力 ]fb3>HOTJ
B (82)burden 制造费用 0<4Swj3s7
B (83)business center 经营中心 .`5BgX7W
B (84)business entity 营业个体 |h{#r7H0
B (85)business unit 经营单位 !3JYG
B (86)buy-out management 管理性购买产权 TxDzGC
B (87)by-product 副产品 |j>fsk~
C (88)called-up share capital 催缴股本 YLAGTH0.]
C (89)capacity 生产能力 Xb/^n.>
C (90)capacity ratios 生产能力比率 qFwJ%(IQ
C (91)capital 资本 [(D^`K<b
C (92)capital assets pricing model资本资产计价模式 h}@)oSX
}
C (93)capital commitment 承诺资本 hrZ=8SrW
C (94)capital employed 已运用的资本 Q4!6|%n8v
C (95)capital expenditure 资本支出 )<8f3;qd
C (96)capital expenditureauthorization 资本支出核准 %J?"ZSh
C (97)capital expenditure control 资本支出控制 rZSX fgfr
C (98)capital expenditure proposal资本支出申请 ye^l~
C (99)capital funding planning 资本基金筹集计划 mO~A}/je
C (100)capital gain 资本收益 25-5X3(>j=
C (101)capital investment appraisal资本投资评估 <-%OXEG
C (102)capital maintenance 资本保全 qTd6UKg
C (103)capital resource planning 资本资源计划 0s+pcqOd^
C (104)capital surplus 资本盈余 #5a'Z+
C (105)capital turnover 资本周转率 { kF"<W
C (106)card 记录卡 A\S1{JrR
C (107)cash 现金 dXvp-oi
C (108)cash account 现金账户 ZA!yw7~
C (109)cash book 现金账薄 =3=
$F%
C (110)cash cow 金牛产品 >Vl8ZQ8
C (111)cash flow 现金流量 I,0Z* rw
C (112)cash discounted 现金贴现 yDn8{uI
C (113)cash flow budget 现金流量预算 InCo[ 8SI
C (114)cash flow statement 现金流量表 DTi\ 4&41
C (115)cash ledger 现金分类账 m=.}}DcSs
C (116)cash limit 现金限额 #Emz9qTsce
C (117)CCA 现时成本会计 RLtIn!2OU
C (118)center 中心 rh%-va9
C (119)changeover time 变更时间 b( qO fek
C (120)chartered entity 特许经济个体 X&+*?Q^
C (121)cheque 支票 '
+*,|;?
C (122)cheque register 支票登记薄 7x ?2((
C (123)coin analysis 零钱分类 ulzQ[?OMl
C (124)classification 分类 *k%3J9=-1
C (125)clock card 工时卡 Z-wvdw]$
C (126)code 代码 Z/hk)GI
C (127)commitment accounting 承诺确认会计 LsGu-Y5^
C (128)common cost 共同成本 LG6k
K
G
C (129)company limited byguarantee 有限担保责任公司
;p U=>
C (130)company limited shares 股份有限公司 +CF"Bm8@
C (131)competitive position 竞争能力状况 j^&{5s
C (132)concept 概念 |Vq&IfP
C (133)conglomerate 跨行业企业 w:~Y@b~D
C (134)consistency concept 一致性概念 ! !9l@
C (135)consolidated accounts 合并报表 SSh=r
C (136)consolidation accounting 合并会计 }G50?"^u
C (137)consortium 财团 sKLH.@
C (138)contingency plan 应急计划 wWU5]v
C (139)contingent liabilities 或有负债 5PXo1"n8T
C (140)continuous operation 连续生产 IC:wof "
C (141)contra 抵消 yk<$XNc
C (142)contract cost 合同成本 !"e~HZmr
C (143)contract costing 合同成本计算 >*"6zR2 o
C (144)contribution 贡献毛益 :>t^B+
C (145)contribution centre 贡献中心 Bt\z0*t=s
C (146)contribution chart 贡献图 eJm7}\/6`
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 -Ze{d
$
C (148)contribution to salesration 贡献毛益对销售比率 "Nx3_mQ
C (149)control 控制 QxjX:O
C (150)control account 控制帐户 S5$sB{\R
C (151)control limits 控制限度 ~.,h12
C (152)controllability concept 可控制概念 N1Pm4joH%
C (153)controllable cost 可控制成本 AHA4{Zu[
C (154)conversion cost 加工成本 D]UqM<0Rz
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ,& ^vc_}
C (156)corporate appraisal 公司评估 %}*0l8y
C (157)corporate planning 公司计划 G L> u3K
C (158)corporate social reporting 公司社会报告 OSsxO(;g
C (159)corporation 股份公司 nfV32D|3
C (160)cost 成本 d'yA"b]
C (161)cost account 成本帐户 s?2
DLXv}!
C (162)cost accounting 成本会计 [3#A)#kWm
C (163)cost accounting manual 成本手册 \f AL:mJ
C (164)cost accounts calendar 成本报表的日历时间 5r$X
C (165)cost adjustment 成本调整 C<?Huw4R0
C (166)cost allocation 成本分配 +-
B`Fya
C (167)cost apportionment 成本分摊 ERE1XOe=D
C (168)cost attribution 成本归属 z U~o"Jv
C (169)cost audit 成本审计 UOg4
E
C (170)cost behaviour 成本性态 ZSu0e%
C (171)cost benefit analysis 成本效益分析 aeBA`ry"B
C (172)cost center 成本中心 ZPISclSA+
C (173)cost driver 成本动因