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注会《审计》英语常用词汇 VZtFgN$J
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1.audit 审计
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2.attestation 鉴证 sD&V_
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3.credibility 可信赖程度 e@/' o/
4.audit of financial statements 财务报表审计 (.L?sDQ</z
5.agreed-upon procedures 执行商定程序 1TF S2R n
6.high levels of assurance 高水平保证 F[W0gjUc
7.compilation 编制 koE]\B2A6
8.reliability 可靠性 17 0r 5
9.relevance 相关性 c6y>]8_
10.professional skepticism 职业谨慎 <P@O{Xi+K
11.objectivity 客观性 -lAY*2Jg
12. professional competence 专业胜任能力 1'8-+?r
13.Senior/CPA-in-charge 项目经理 @2-;,VL3
14.audit engagement letter 业务约定书 ?IoA;GBg
15.recurring audit 连续审计 c~OvoTF,
16.the client 委托人 <=w!:
17.change CPA 更换注册会计师 .])X.7@x
18.the existing CPA 现任注册会计师 :uC9 #H"b
19.the successor CPA 后任注册会计师 K8_\U0 K
20.the preceding CPA前任注册会计师 U6y`:G;.
21.issue the audit report 出具审计报告 [F(iV[n%
22.expert 专家 #hMkajG
23.the board of directors 董事会 |2rOV&@l9
24.knowledge of the entity‘ s business 了解被审计单位情况 B7'yc`)H
25.assess material misstatement risks评估重大错报风险 z<0/#OP'
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 !41"`D!1
27.a general knowledge of —— 初步了解―――的情况 9wO2`e )
28.a more knowledge of—— 进一步了解的情况 *X}2
29.the prior year‘s working papers 以前年度工作底稿 ASr@5uFR
30.minutes of meeting 会议纪要 iun_z$I<+Z
31.business risks 经营风险 W"CG&.
32.appropriateness 适当性 6o5,d]
33.accounting estimate 会计估计 U3 UA
34.management representations 管理层声明 <U\8&Uv>
35.going concern assumption 持续经营假设 Y>~jho
36.audit plan 审计计划 {))Cb9'
37.significant audit areas 重点审计领域 #JXXq%4
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38.error 错误 /WLZyT2
39.fraud舞弊 e#k)F.TZ:%
40.modified or additional procedures 修改或追加审计程序 ?32i1F!
41.misappropriation of assets 侵占资产 [nrD4
42.transactions without substance 虚假交易 OjqT5<U
43.unusual pressures 异常压力 ?du*ITim
44.the suspected noncompliance 涉嫌存在违法行为 dy'lM ;@-
45.materialiy 重要性 jpoNTl'
46.exceed the materiality level 超过重要性水平 G|"m-.9F
47.approach the materiality level 接近重要性水平 r}:U'zlC{
48.an acceptably low level 可接受水平 @L0)k^:
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 x\VP
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50.misstatements or omissions 错报或漏报 hJz]N$@W
51.aggregate 总计 peOoZdJd
52.subsequent events 期后事项 J |UFuD
53.adjust the financial statements 调整财务报表 oEj$
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54.perform additional audit procedures 实施追加的审计程序 ,068IEs
55.audit risk 审计风险 DnW/q
56.detection risk 检查风险 #TH(:I=[
57.inappropriate audit opinion 不适当的审计意见 4Mt RI
58.material misstatement 重大的错报 V{x[^+w7X~
59.tolerable misstatement 可容忍错报 1rLxF{,
60.the acceptable level of detection risk 可接受的检查风险 K
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61.assessed level of material misstatement risk 重大错报风险的评估水平 GxC\Nj#
62.simall business 小规模企业 +kD JZ
63.accounting system 会计系统 &n0Ag]$P
64.test of control 控制测试
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65.walk-through test 穿行测试 :hR^?{9Z4>
66.communication 沟通 imhE=6{
67.flow chart 流程图 ,Z! I ^
68.reperformance of internal control 重新执行 ;W FiMM\
69.audit evidence 审计证据 && PZ;
70.substantive procedures 实质性程序 K,
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71.assertions 认定 >Ad`_g6Wew
72.esistence 存在 HMmVfGp]
73.occurrence 发生 -C!m#"PDW
74.completeness 完整性 /WK1( B:
75.rights and obligations 权利和义务 T,PN6d
76.valuation and allocation 计价和分摊 bUSa#pNO>
77.cutoff 截止 kVG+Wr7l0F
78.accuracy 准确性 KDA2
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79.classification 分类 G-sQL'L[U
80.inspection 检查 }"v#_vJfz7
81.supervision of counting 监盘 CteNJBm
82.observation 观察 bMv[.Z@v(
83.confirmation 函证 'R42N3|F
84.computation 计算 aMJ2bu
85.analytical procedures 分析程序 Ae1b`%To
86.vouch 核对 Z$6B}cz<
87.trace 追查 6KD-nr{S
88.audit sampling 审计抽样 (<}?}{YX0
89.error 误差 DNyt_5j&:
90.expected error 预期误差 U:[CcN/~3
91.population 总体 cjd-B:l
92.sampling risk 抽样风险 M&H,`gm
93.non- sampling risk 非抽样风险 c%+uji6
94.sampling unit 抽样单位 t\Qm2Q)>
95.statistical sampling 统计抽样 %Q;:nVt
96.tolerable error 可容忍误差 $*Wa A`(U
97.the risk of under reliance 信赖不足风险 &!HG.7AY
98.the risk of over reliance 信赖过度风险 +[$Td%6
99.the risk of incorrect rejection 误拒风险 pigu]mj
100. the risk of incorrect acceptance 误受风险 NJOV!\k
101.working trial balance 试算平衡表 ;sz _W%-;@
102.index and cross-referencing 索引和交叉索引 L%- ENk
103.cash receipt 现金收入 3Ljj|5.q
104.cash disbursement 现金支出
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105.bank statement 银行对账单 #cb9g
106.bank reconciliation 银行存款余额调节表 vu*9(t)EC
107.balance sheet date 资产负债表日 ,_=LV
108.net realizable value 可变现净值 lE8_Q *ev
109.storeroom 仓库 Y/pK
110.sale invoice 销售发票 u
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111.price list 价目表 ZZfi,0R
112.positive confirmation request 积极式询证函 X?/32~\
113.negative confirmation request 消极式询证函 f rV_5yK'
114.purchase requisition 请购单 mD*!<<Sw
115.receiving report 验收报告 o? K>ji!
116.gross margin 毛利 .SSPJY(
117.manufacturing overhead 制造费用 Ln/*lLIOb
118.material requisition 领料单 MiF(
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119.inventory-taking 存货盘点 (#>Q#Izr
120.bond certificate 债券 _)4zm
121.stock certificate 股票 %>y!N!.F
122.audit report 审计报告 jW[EjhsH
123.entity 被审计单位 fWF!% |L
124.addressee of the audit report 审计报告的收件人 RK)ikLgp
125.unqualified opinion 无保留意见 l-Dg m
126.qualified opinion 保留意见 vVsaGW
127.disclaimer of opinion 无法表示意见 Qkw_9
128.adverse opinion 否定意见 o_[I#PT
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A (1)ABC 作业基础成本计算 .E{FD%U
A (2)absorbed overhead 已吸收制造费用 v`:!$U*
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A (3)absorption costing 吸收成本计算 `q1-yH0~4
A (4)account 账户,报表 `/WOP`'zM
A (5)accounting postulate 会计假设 {e0aH `me
A (6)accounting series release 会计公告文件 %z"$?Iv
A (7)accounting valuation 会计计价 kY'C'9p
A (8)account sale 承销清单 A v;NQt8ut
A (9)accountability concept 经营责任概念 <Oy2JjY
A (10)accountancy 会计职业 WW7E*kc
A (11)accountant 会计师 ]2|KG3t
A (12)accounting 会计 6k+tO%{~
A (13)agency cost 代理成本 |]-~yY
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A (14)accounting bases 会计基础 [g+WL\1
A (15)accounting manual 会计手册 :z|$K^)7Z
A (16)accounting period 会计期间 uF)^mT0D=
A (17)accounting policies 会计方针 )[y
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A (18)accounting rate of return 会计报酬率 '}F9f?
A (19)accounting reference date 会计参照日 E|6@h8#
A (20)accounting reference period 会计参照期间 =Fq{#sC>
A (21)accrual concept 应计概念 {WeRFiQ?-
A (22)accrual expenses 应计费用 yDpv+6(a
A (23)acid test ration 速动比率(酸性测试比率) $ylxl"Y
A (24)acquisition 购置 4(,X.GVY/
A (25)acquisition accounting 收购会计 iA'p!l|P
A (26)activity based accounting 作业基础成本计算 bPl'?3
A (27)adjusting events 调整事项 XqcNFSo)
A (28)administrative expenses 行政管理费 X-j<fX_
A (29)advice note 发货通知 7&V3f=aj6
A (30)amortization 摊销 @Qqf4h
A (31)analytical review 分析性检查 Y
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A (32)annual equivalent cost 年度等量成本法 NpA%7Q~B$,
A (33)annual report and accounts 年度报告和报表 GB6(WAmr
A (34)appraisal cost 检验成本 |Y2n6gkH[
A (35)appropriation account 盈余分配账户 Y`xAJ#=
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A (36)articles of association 公司章程细则 li}>xDSQ4
A (37)assets 资产 V:AA{<
A (38)assets cover 资产保障 mxwG~a'_
A (39)asset value per share 每股资产价值 oL9ELtb]s
A (40)associated company 联营公司 X{h[
A (41)attainable standard 可达标准 V:g XP1P
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A (42)attributable profit 可归属利润 z qd1G(tO
A (43)audit 审计 ~6OdwGWV
A (44)audit report 审计报告 XhOg>
A (45)auditing standards 审计准则 T7M
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A (46)authorized share capital 额定股本 a6/E TQ
A (47)available hours 可用小时 Jp~[Dm
A (48)avoidable costs 可避免成本 8,B#W#*{
B (49)back-to-back loan 易币贷款 MLmv+
B (50)backflush accounting 倒退成本计算 [-#q'S
B (51)bad debts 坏帐
3BB/u%N}
B (52)bad debts ratio 坏帐比率 L 1q]
B (53)bank charges 银行手续费 :QMpp}G
B (54)bank overdraft 银行透支 1L3 $h0i
B (55)bank reconciliation 银行存款调节表 j<L!(6B
B (56)bank statement 银行对账单 Uz`OAb
B (57)bankruptcy 破产 l!}7GWj
B (58)basis of apportionment 分摊基础 Ek '%%%
B (59)batch 批量 :~,V+2e
B (60)batch costing 分批成本计算 k{^iv:
B (61)beta factor B(市场)风险因素 .WGrzhsV
B (62)bill 账单 }O6E5YCm
B (63)bill of exchange 汇票 R>,_C7]u
B (64)bill of landing 提单 5N|hsfkx
B (65)bill of materials 用料预计单 [?)He} _L
B (66)bill payable 应付票据 4&B|rf
B (67)bill receivable 应收票据 Wtflw>-
B (68)bin card 存货记录卡 ;^8X(R
B (69)bonus 红利 m!Aw,*m+*
B (70)book-keeping 薄记 1kh()IrA
B (71)Boston classification 波士顿分类 Ga;Lm?6-
B (72)breakeven chart 保本图 byIP]7Ld
B (73)breakeven point 保本点 ;O({|mpS\
B (74)breaking-down time 复位时间 ,Aq |IH3j
B (75)budget 预算 d s}E|Q
B (76)budget center 预算中心 VS5D)5w#
B (77)budget cost allowance 预算成本折让 1_
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B (78)budget manual 预算手册 Dwah_ p8
B (79)budget period 预算期间 !LpFK0rw
B (80)budgetary control 预算控制 0}$R4<"{Y>
B (81)budgeted capacity 预算生产能力 :U'Oc3l#Y
B (82)burden 制造费用 XC,by&nY<y
B (83)business center 经营中心 -qB{TA-.\
B (84)business entity 营业个体 F'njtrO3
B (85)business unit 经营单位 }\EHZ
B (86)buy-out management 管理性购买产权 &3YXDNm
B (87)by-product 副产品 ET~^P
C (88)called-up share capital 催缴股本 EB5^eNdL
C (89)capacity 生产能力 12 bztlv
C (90)capacity ratios 生产能力比率 q&: t$tSS
C (91)capital 资本 nD{{/_"'
C (92)capital assets pricing model资本资产计价模式 PtOYlZTe?
C (93)capital commitment 承诺资本 zUJPINDb
C (94)capital employed 已运用的资本 eg>]{`WQ
C (95)capital expenditure 资本支出 )`<7qT_BM
C (96)capital expenditureauthorization 资本支出核准 ;QQ/bM&I
C (97)capital expenditure control 资本支出控制 }[ByN).
C (98)capital expenditure proposal资本支出申请 C*Dco{
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C (99)capital funding planning 资本基金筹集计划 ?"T *{8
C (100)capital gain 资本收益 S6c>D&Q
C (101)capital investment appraisal资本投资评估 /#e-x|L
C (102)capital maintenance 资本保全 !l1jQq_mK
C (103)capital resource planning 资本资源计划 OH vV_
C (104)capital surplus 资本盈余 z;EDyd,O>
C (105)capital turnover 资本周转率 \l/<
[ZZ
C (106)card 记录卡 *6]_ 6xO
C (107)cash 现金 ~P+;_
C (108)cash account 现金账户 Opf^#6'mq
C (109)cash book 现金账薄 WVh]<?GWXk
C (110)cash cow 金牛产品 *En4~;l
C (111)cash flow 现金流量 {o8K&XU#&t
C (112)cash discounted 现金贴现 Ny 7vId
C (113)cash flow budget 现金流量预算 ||rZ+<
C (114)cash flow statement 现金流量表 G8OnN
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C (115)cash ledger 现金分类账 8"J6(KS
C (116)cash limit 现金限额 Uy{ZK*c8i
C (117)CCA 现时成本会计 (l:LG"sy\
C (118)center 中心 wZ~eE'zx+
C (119)changeover time 变更时间 8,?*eYNjb
C (120)chartered entity 特许经济个体 gqACIXR
C (121)cheque 支票 vA0f4W 8+
C (122)cheque register 支票登记薄 ag"Nf-o/Y
C (123)coin analysis 零钱分类 sm;\;MP*yH
C (124)classification 分类 ~{np G
C (125)clock card 工时卡 604^~6
C (126)code 代码 4d
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C (127)commitment accounting 承诺确认会计 MK, $#
C (128)common cost 共同成本 9lSs;zm{Q
C (129)company limited byguarantee 有限担保责任公司 _t\)W(E&
C (130)company limited shares 股份有限公司 5@{~830
C (131)competitive position 竞争能力状况 (Z at|R.F
C (132)concept 概念 *vIC9./
C (133)conglomerate 跨行业企业 O}q(2[*i
C (134)consistency concept 一致性概念 =
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C (135)consolidated accounts 合并报表 "o$)z'q
C (136)consolidation accounting 合并会计 B3V+/o6
C (137)consortium 财团 H@ .1cO
C (138)contingency plan 应急计划 hg}R(.1K=
C (139)contingent liabilities 或有负债 Ia*T*qJu
C (140)continuous operation 连续生产 2)jf~!o)Z
C (141)contra 抵消 {@T<eb$d
C (142)contract cost 合同成本 iLJBiZ+
C (143)contract costing 合同成本计算 OT}^dPQe
C (144)contribution 贡献毛益 y_f^ dIK*=
C (145)contribution centre 贡献中心 7
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C (146)contribution chart 贡献图 c:_dW;MJ0
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 aUEnQ%YU"
C (148)contribution to salesration 贡献毛益对销售比率 !_j6\r=
C (149)control 控制 !9. `zW"40
C (150)control account 控制帐户 aDjYT/`l
C (151)control limits 控制限度 f&`yiy_
C (152)controllability concept 可控制概念 x.aqy'/`
C (153)controllable cost 可控制成本 {DbWk>[DkG
C (154)conversion cost 加工成本 rb<9/z5-
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 qre(3,VE5
C (156)corporate appraisal 公司评估 BYWs\6vK
C (157)corporate planning 公司计划 z%Ivc*x5
C (158)corporate social reporting 公司社会报告 ;v>+D
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C (159)corporation 股份公司 9Gk#2
C (160)cost 成本 3"iJ/Hc}9
C (161)cost account 成本帐户 d/xGo[?$
C (162)cost accounting 成本会计 Gque@u
C (163)cost accounting manual 成本手册 DO9_o9'
C (164)cost accounts calendar 成本报表的日历时间 8WMGuv
C (165)cost adjustment 成本调整 Cc!LJ
C (166)cost allocation 成本分配 5Z(#)sa0Og
C (167)cost apportionment 成本分摊 7?"-NrW~
C (168)cost attribution 成本归属 yVb yw(gS
C (169)cost audit 成本审计 LFPYnK
C (170)cost behaviour 成本性态 ^ lM.lS>)
C (171)cost benefit analysis 成本效益分析 (pkq{: Fs
C (172)cost center 成本中心 R'x^Y"
C (173)cost driver 成本动因