6ypHH
2X
n|.>41bJ
注会《审计》英语常用词汇 1,P2}mYv
#8v l2qWbi
HD$r<bl
1.audit 审计 FgP{
2.attestation 鉴证 './qBJ
3.credibility 可信赖程度 {A MAQ
4.audit of financial statements 财务报表审计 ?$\sMkn
5.agreed-upon procedures 执行商定程序 5}9rpN{y
6.high levels of assurance 高水平保证 Y!u">M#@
7.compilation 编制 [--] ?Dr
8.reliability 可靠性 apxq] !
`
9.relevance 相关性 KAT
^v bR
10.professional skepticism 职业谨慎 KA
y uv
11.objectivity 客观性 4kNSF
12. professional competence 专业胜任能力 Y$hLsM\%
13.Senior/CPA-in-charge 项目经理 !r*J
Gv=
14.audit engagement letter 业务约定书 w*Ze5j4@
\
15.recurring audit 连续审计 gHvkr?Cg
16.the client 委托人 XPi5E"
17.change CPA 更换注册会计师 G@dw5EfF9
18.the existing CPA 现任注册会计师 I'R|B\
19.the successor CPA 后任注册会计师 :WSszak
20.the preceding CPA前任注册会计师 2DBFY1[Pk
21.issue the audit report 出具审计报告 i[e-dT:*R
22.expert 专家 b:*(
f#"q
23.the board of directors 董事会 =\jPnov!
24.knowledge of the entity‘ s business 了解被审计单位情况 p!LaR.8]
25.assess material misstatement risks评估重大错报风险 0o?2Sf`L\*
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 >$A, B
27.a general knowledge of —— 初步了解―――的情况 &nn+X%m9g
28.a more knowledge of—— 进一步了解的情况 [k,FJ5X
29.the prior year‘s working papers 以前年度工作底稿 S#ud<=@!9
30.minutes of meeting 会议纪要 2s`~<EF N
31.business risks 经营风险 *ur [u*g
32.appropriateness 适当性 }~NWOJ3;
33.accounting estimate 会计估计 JZrZDW>M
34.management representations 管理层声明 XV<{tqa
35.going concern assumption 持续经营假设 4
g/Ly8
36.audit plan 审计计划 G]>P!]
37.significant audit areas 重点审计领域 vo'{phtF)M
38.error 错误
u6p
nO
39.fraud舞弊 V7Mp<x%
40.modified or additional procedures 修改或追加审计程序 Si[xyG6=
41.misappropriation of assets 侵占资产 bdyE9t
42.transactions without substance 虚假交易 (qy82F-|2
43.unusual pressures 异常压力 'miY"L:| O
44.the suspected noncompliance 涉嫌存在违法行为 kD4J{\
45.materialiy 重要性 ~VO?P fxZ
46.exceed the materiality level 超过重要性水平 ?pp|~A)b
47.approach the materiality level 接近重要性水平 R)5zHCwOw
48.an acceptably low level 可接受水平 qRA
,-N
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 UYOR@x #
50.misstatements or omissions 错报或漏报 mwqe@7
51.aggregate 总计 Eh?,-!SUQn
52.subsequent events 期后事项 %y2i1^
53.adjust the financial statements 调整财务报表 2sqNTuO6,|
54.perform additional audit procedures 实施追加的审计程序 bp(
X\:zAy
55.audit risk 审计风险 7TGLt z
56.detection risk 检查风险 iN@+,]Yjl
57.inappropriate audit opinion 不适当的审计意见 hXsH9R
58.material misstatement 重大的错报 7S]akcT/
59.tolerable misstatement 可容忍错报 y@Ga9bI7
60.the acceptable level of detection risk 可接受的检查风险 9^1.nE(R&
61.assessed level of material misstatement risk 重大错报风险的评估水平 oSqkAAGz\
62.simall business 小规模企业 7<3eB)S
63.accounting system 会计系统 &o*f*(C2
64.test of control 控制测试 p7Q
%)5o
65.walk-through test 穿行测试 9"mcN3x:\e
66.communication 沟通 IgU65p
67.flow chart 流程图 l?LP:;S
68.reperformance of internal control 重新执行 niP/i
69.audit evidence 审计证据 hiA%Tq?
70.substantive procedures 实质性程序 3a]Omuu|=
71.assertions 认定 =^A/&[&31
72.esistence 存在 f^[:w1X$sM
73.occurrence 发生 `}9j vR5
74.completeness 完整性 /tGj`C&qtw
75.rights and obligations 权利和义务 )'gO?cN
76.valuation and allocation 计价和分摊 J$Nc9?|ZZ
77.cutoff 截止 ~Uw
<E:?v
78.accuracy 准确性 $j!VJGVG
79.classification 分类 Yv [j5\:x
80.inspection 检查 8g CQ0w<
81.supervision of counting 监盘 5PU$D`7it
82.observation 观察 ~kAen
83.confirmation 函证 ^l"
84.computation 计算 Q:~>$5Em5
85.analytical procedures 分析程序
h q&2o
86.vouch 核对 V
Y=c_Gl
87.trace 追查 v"dj%75O?e
88.audit sampling 审计抽样 4TW>BA
89.error 误差 ?~>#(Q
90.expected error 预期误差 l^ aUN
91.population 总体 #=B~}
_
92.sampling risk 抽样风险 3d|n\!1r
93.non- sampling risk 非抽样风险 zS##YR
94.sampling unit 抽样单位 HC*V\vz
95.statistical sampling 统计抽样 4-: TQp(
96.tolerable error 可容忍误差 SXx2
97.the risk of under reliance 信赖不足风险 fhZD[m#D
98.the risk of over reliance 信赖过度风险 " %)zTH
99.the risk of incorrect rejection 误拒风险 #YMU}4=:
100. the risk of incorrect acceptance 误受风险 +u:Q+PkM
101.working trial balance 试算平衡表 ,3`RM$
102.index and cross-referencing 索引和交叉索引 hVAP
) "5
103.cash receipt 现金收入 4d*=gy%
104.cash disbursement 现金支出 i;
3^vhbQ
105.bank statement 银行对账单
aN5 w
106.bank reconciliation 银行存款余额调节表 m
pWmExQ
107.balance sheet date 资产负债表日 p kR+H|
108.net realizable value 可变现净值 wKq-|yf,
109.storeroom 仓库 aI6fPQe
110.sale invoice 销售发票 T]%:+_,
111.price list 价目表 `/mcjKQ&9y
112.positive confirmation request 积极式询证函 'y?(s
+
113.negative confirmation request 消极式询证函 u~9gR @e2{
114.purchase requisition 请购单 Q'~2,%3<
115.receiving report 验收报告 IW.~I,!x
116.gross margin 毛利 dm&vLQVS
117.manufacturing overhead 制造费用 jHxg(]
118.material requisition 领料单 q!
+?
119.inventory-taking 存货盘点 ;(0E#hGN
120.bond certificate 债券 2vit{
121.stock certificate 股票 k2xOu9ncEj
122.audit report 审计报告 :u7y k@
123.entity 被审计单位 |
\OG9{q
124.addressee of the audit report 审计报告的收件人 Lit@ m2{\
125.unqualified opinion 无保留意见 >e7w!v]
126.qualified opinion 保留意见 4ISZyO=
127.disclaimer of opinion 无法表示意见 *@|EaH/
128.adverse opinion 否定意见 QJaF6
>m
JZ5NQ)sX
A (1)ABC 作业基础成本计算 oD]riA>jC
A (2)absorbed overhead 已吸收制造费用 0!c^pOq6
A (3)absorption costing 吸收成本计算 Olg@ Ri
A (4)account 账户,报表 { L(Q|bB
A (5)accounting postulate 会计假设 5ap~;t
A (6)accounting series release 会计公告文件 TqM(I[J7\
A (7)accounting valuation 会计计价 [4qx+y
pT
A (8)account sale 承销清单 }?pY~f
A (9)accountability concept 经营责任概念 S[bFS7[
A (10)accountancy 会计职业 |d* K'+
A (11)accountant 会计师 Sn\S`D
A (12)accounting 会计 {o?+T);Z
A (13)agency cost 代理成本 Khbkv
A (14)accounting bases 会计基础 wsy
G~^>
A (15)accounting manual 会计手册 )|88wa(M
A (16)accounting period 会计期间 pr2b<(Pm
A (17)accounting policies 会计方针 t$sL6|Ww}o
A (18)accounting rate of return 会计报酬率 i9.~cnk
A (19)accounting reference date 会计参照日 *;~*S4/P
A (20)accounting reference period 会计参照期间 H*DWDJxmV
A (21)accrual concept 应计概念 a$7}_kb
A (22)accrual expenses 应计费用 vpy_piG|
A (23)acid test ration 速动比率(酸性测试比率) K0#kW \4`
A (24)acquisition 购置
2l)J,z
A (25)acquisition accounting 收购会计 Mt@P}4
A (26)activity based accounting 作业基础成本计算 u;xl}
A (27)adjusting events 调整事项 Kp+Lk
A (28)administrative expenses 行政管理费 (GVH#}uB
A (29)advice note 发货通知 .:KZ8'g3}
A (30)amortization 摊销 l^s\^b=W
A (31)analytical review 分析性检查 ?NZKu6
A (32)annual equivalent cost 年度等量成本法 :wJ=t/ho
A (33)annual report and accounts 年度报告和报表 {
jnQoxN
A (34)appraisal cost 检验成本
q$$:<*Uy
A (35)appropriation account 盈余分配账户 -uDB#?q:W
A (36)articles of association 公司章程细则 &j\<UPn
A (37)assets 资产 G:
f\wK[
A (38)assets cover 资产保障 2 0Xqs,
A (39)asset value per share 每股资产价值 HSk gS
A (40)associated company 联营公司 8*nl Wl9qo
A (41)attainable standard 可达标准
=v4;t'_^
&C eG4_Mi
A (42)attributable profit 可归属利润 a
D*
A (43)audit 审计 =qY!<DB[L
A (44)audit report 审计报告 !c`KzqP
A (45)auditing standards 审计准则 -
_bHLoI
A (46)authorized share capital 额定股本 (vCMff/ Y1
A (47)available hours 可用小时 oyGO!j
A (48)avoidable costs 可避免成本 pu(a&0
B (49)back-to-back loan 易币贷款 )P:r;a'
B (50)backflush accounting 倒退成本计算 6N}>@Y5
B (51)bad debts 坏帐 ~+1t3M e
B (52)bad debts ratio 坏帐比率 oT7=
B (53)bank charges 银行手续费 H[ 6L!
B (54)bank overdraft 银行透支 4J=6A4O5Z
B (55)bank reconciliation 银行存款调节表 PiD%PBmUl
B (56)bank statement 银行对账单 =&QC&CqEi
B (57)bankruptcy 破产 wD}ojA&DU
B (58)basis of apportionment 分摊基础 <$#b3F"I
B (59)batch 批量 vc.:du
B (60)batch costing 分批成本计算 tZS-e6*S
B (61)beta factor B(市场)风险因素 ;P9P2&c8c
B (62)bill 账单 )J?Nfi%
B (63)bill of exchange 汇票 Vy;f 4;I{
B (64)bill of landing 提单 cqzd9L6=
B (65)bill of materials 用料预计单 Ys@M1o
B (66)bill payable 应付票据 P"dWh;I_
B (67)bill receivable 应收票据 \{F{yq(
B (68)bin card 存货记录卡 *u$MqN
B (69)bonus 红利 <}~`YU>=v
B (70)book-keeping 薄记 FgIL Q"+
B (71)Boston classification 波士顿分类 G3{t{XkV
B (72)breakeven chart 保本图 5!2^|y4r
B (73)breakeven point 保本点 KX e/i~AS
B (74)breaking-down time 复位时间 }]1=?:tX%
B (75)budget 预算 +u1meh3u
B (76)budget center 预算中心 >#}MDwKZD
B (77)budget cost allowance 预算成本折让 <qD/ #$
B (78)budget manual 预算手册 DPuz'e*
B (79)budget period 预算期间 W+
tI(JZ
B (80)budgetary control 预算控制 (?SK< 4!
B (81)budgeted capacity 预算生产能力 [#y
/`
B (82)burden 制造费用 Hl"qLrb4
B (83)business center 经营中心 __p\`3(,'
B (84)business entity 营业个体 ]C|Zs=5
B (85)business unit 经营单位 uJz<:/rwZ-
B (86)buy-out management 管理性购买产权 YqsN#E3pf
B (87)by-product 副产品 V[f-Nj Kf
C (88)called-up share capital 催缴股本 $x,?+N
C (89)capacity 生产能力 %G6ml,
C (90)capacity ratios 生产能力比率
rn^7B-V
C (91)capital 资本 +I$c+WfU
C (92)capital assets pricing model资本资产计价模式 IwC4fcZX6
C (93)capital commitment 承诺资本 !8q+W`{
C (94)capital employed 已运用的资本 ZMmaM "9
C (95)capital expenditure 资本支出 {HKd="%VG
C (96)capital expenditureauthorization 资本支出核准 `UFRv
C (97)capital expenditure control 资本支出控制 (0s7<&Iu
C (98)capital expenditure proposal资本支出申请 l4+!H\2
C (99)capital funding planning 资本基金筹集计划 QJc3@
C (100)capital gain 资本收益
70p1&Y7or
C (101)capital investment appraisal资本投资评估 )ndcBwQc"
C (102)capital maintenance 资本保全 k0IW,z%
C (103)capital resource planning 资本资源计划
%c%0pGn8-
C (104)capital surplus 资本盈余 y2k'^zE
C (105)capital turnover 资本周转率 V5y8VT=I
C (106)card 记录卡 ;SAurG$
C (107)cash 现金 5~T`R~Uqb
C (108)cash account 现金账户 gakmg#ki
C (109)cash book 现金账薄 u.(
WW(/N
C (110)cash cow 金牛产品
:[:5^R
C (111)cash flow 现金流量 ^|^ek
C (112)cash discounted 现金贴现 t0_o.S
C (113)cash flow budget 现金流量预算 h^klP: Q
C (114)cash flow statement 现金流量表 L(a&,cdh
C (115)cash ledger 现金分类账 hzIP ?0^E
C (116)cash limit 现金限额 X
g:w;#r,
C (117)CCA 现时成本会计 * z|i{=W
F
C (118)center 中心 5b
X*8H
D
C (119)changeover time 变更时间 "dfq
C (120)chartered entity 特许经济个体 ^UP!y!&N
C (121)cheque 支票 jR-`ee}y2
C (122)cheque register 支票登记薄 *Dr -{\9
C (123)coin analysis 零钱分类 '>[l1<d!G
C (124)classification 分类 jf0D
C (125)clock card 工时卡 2XhtK
C (126)code 代码 ' uvTOgP,
C (127)commitment accounting 承诺确认会计 O9OD[VZk
C (128)common cost 共同成本 9{{QdN8
C (129)company limited byguarantee 有限担保责任公司 0yW#).D^b
C (130)company limited shares 股份有限公司 m&/{iCwp
C (131)competitive position 竞争能力状况 S,Q!Xb@
C (132)concept 概念 "&jA
CI
C (133)conglomerate 跨行业企业 ^'EeJN
C (134)consistency concept 一致性概念 z@\C/wX
C (135)consolidated accounts 合并报表 5wM*(H^c[
C (136)consolidation accounting 合并会计 x`8rR;N!
C (137)consortium 财团 L/Cp\|~ O
C (138)contingency plan 应急计划 4Q2=\-KFj
C (139)contingent liabilities 或有负债 Oo'IeXQ9(
C (140)continuous operation 连续生产 _2Sb?]Xn
C (141)contra 抵消 SS?^-BI
C (142)contract cost 合同成本 9(?9yFbj5
C (143)contract costing 合同成本计算 W7I.S5
C (144)contribution 贡献毛益 A/n-.ci
C (145)contribution centre 贡献中心 C
Z8Fe$F
C (146)contribution chart 贡献图 4;anoqiG\
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 gL%%2 }$
C (148)contribution to salesration 贡献毛益对销售比率 DBDHe-1[+
C (149)control 控制 S9~X#tpKe
C (150)control account 控制帐户 C^ngdba\
C (151)control limits 控制限度 tL0<xGI5^
C (152)controllability concept 可控制概念 =zw=Jp
C (153)controllable cost 可控制成本 ,~^0AtLv
C (154)conversion cost 加工成本 `"CIy_m
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ~`'!nzP5H
C (156)corporate appraisal 公司评估 r*#ApM"L
C (157)corporate planning 公司计划 X0<qG
C (158)corporate social reporting 公司社会报告 S~BBBD
C (159)corporation 股份公司 AF ,*bb
C (160)cost 成本 4 .7YIM
C (161)cost account 成本帐户 (S1c6~
C (162)cost accounting 成本会计 y/}[S@4uB
C (163)cost accounting manual 成本手册 7!%/vO0m
C (164)cost accounts calendar 成本报表的日历时间 A-5xgp,
C (165)cost adjustment 成本调整 x*}41;j}C
C (166)cost allocation 成本分配 ~>C@n'\lv
C (167)cost apportionment 成本分摊 ,(d\! T/]'
C (168)cost attribution 成本归属 rG7E[kii
C (169)cost audit 成本审计 |C:^BWrU*
C (170)cost behaviour 成本性态 bI~ R6o
C (171)cost benefit analysis 成本效益分析 Co|3k:I 8
C (172)cost center 成本中心 WXJEAje
C (173)cost driver 成本动因