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注会《审计》英语常用词汇 LGc8w>q
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1.audit 审计
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2.attestation 鉴证 * K$U[$s
3.credibility 可信赖程度 |cd"cx+
4.audit of financial statements 财务报表审计 Yz;7g8HI
5.agreed-upon procedures 执行商定程序 P<>NV4
6.high levels of assurance 高水平保证 <<-L,0
7.compilation 编制 Z,p@toj'
8.reliability 可靠性 bGwOhd<.
9.relevance 相关性 8pEA3py
10.professional skepticism 职业谨慎 fTpG>*{p
11.objectivity 客观性 "$N$:B @U
12. professional competence 专业胜任能力 Z'A 3\f
13.Senior/CPA-in-charge 项目经理 y
f*'=q
14.audit engagement letter 业务约定书 @(c^u;
15.recurring audit 连续审计 j=pg5T
16.the client 委托人 or#]
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17.change CPA 更换注册会计师 -0 xo6'mD
18.the existing CPA 现任注册会计师 ^/2HH
19.the successor CPA 后任注册会计师 :2KPvp7?
20.the preceding CPA前任注册会计师 *04}84?:
21.issue the audit report 出具审计报告 } J?,?>Z
22.expert 专家 P84YriLo
23.the board of directors 董事会 ,|z@Dy
24.knowledge of the entity‘ s business 了解被审计单位情况 }8AH/
25.assess material misstatement risks评估重大错报风险 48z%dBmTT*
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 [PN2^
27.a general knowledge of —— 初步了解―――的情况 X>
98`
28.a more knowledge of—— 进一步了解的情况 +UWv }|
29.the prior year‘s working papers 以前年度工作底稿 k>i`G5Dh
30.minutes of meeting 会议纪要 |(l]X
r&O
31.business risks 经营风险 G(?1 Urxi
32.appropriateness 适当性 j|8!gW
33.accounting estimate 会计估计 #do%u"q
34.management representations 管理层声明 ..Dm@m}
35.going concern assumption 持续经营假设 0Sk~m4fj(
36.audit plan 审计计划 9_==C"F
37.significant audit areas 重点审计领域 ,FP0n
38.error 错误 T-yEn&r4)
39.fraud舞弊 Ae=JG8Ht~
40.modified or additional procedures 修改或追加审计程序 :@5{*o
41.misappropriation of assets 侵占资产 YFu>`w^Y
42.transactions without substance 虚假交易 h<M1q1)
43.unusual pressures 异常压力 {k=3OIp
44.the suspected noncompliance 涉嫌存在违法行为 X*MK(aV3
45.materialiy 重要性 02J(*_o
46.exceed the materiality level 超过重要性水平 MB:[: nX
47.approach the materiality level 接近重要性水平 _'mC*7+
48.an acceptably low level 可接受水平 "c} en[
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 $@kOMT
50.misstatements or omissions 错报或漏报 ">!pos`<C
51.aggregate 总计 |%5pzYe
52.subsequent events 期后事项 6|'7Mr~\
53.adjust the financial statements 调整财务报表 $aEv*{$y
54.perform additional audit procedures 实施追加的审计程序 G11KAq(
55.audit risk 审计风险 .Y2Hd$rs
56.detection risk 检查风险 Y5 ;a
57.inappropriate audit opinion 不适当的审计意见 VOC$Kqg;
58.material misstatement 重大的错报 SFh<>J^ 0a
59.tolerable misstatement 可容忍错报 mW {uChHP
60.the acceptable level of detection risk 可接受的检查风险 Py#EjF12
61.assessed level of material misstatement risk 重大错报风险的评估水平 X]9<1[
f
62.simall business 小规模企业 {/)i}V#RE
63.accounting system 会计系统 @f"[*7Q`/
64.test of control 控制测试 b00$3,L
65.walk-through test 穿行测试 0827z
66.communication 沟通 Uc_}="
67.flow chart 流程图 Z #
68.reperformance of internal control 重新执行 c2Z!Vtd
69.audit evidence 审计证据 (X^
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70.substantive procedures 实质性程序 G6{'|CV
71.assertions 认定 T^MY w
72.esistence 存在 1!V[fPJ
73.occurrence 发生 ah<p_qe9|
74.completeness 完整性 9;I%Dv
75.rights and obligations 权利和义务 q2F`q. j
76.valuation and allocation 计价和分摊 UAz^P6iQ`~
77.cutoff 截止 .7
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78.accuracy 准确性 !0? B=yA
79.classification 分类 &/Gn!J;1
80.inspection 检查 "oiN8#Hf
81.supervision of counting 监盘 sZ&6g<8#y
82.observation 观察 ;=IJHk1&
83.confirmation 函证 bBc<p{
84.computation 计算 hC8WRxEGq
85.analytical procedures 分析程序 `-CN\
86.vouch 核对 Z5oDj|&l}
87.trace 追查 \tvL<U"'
88.audit sampling 审计抽样 I6;6x
89.error 误差 xMQ>,nZ
90.expected error 预期误差 #J3}H
91.population 总体 (Nz`w
92.sampling risk 抽样风险 r?Mf3U^G
93.non- sampling risk 非抽样风险 x&J\ swN9
94.sampling unit 抽样单位 E<tR8='F
95.statistical sampling 统计抽样 *-fd$l.
96.tolerable error 可容忍误差 >WZbbd-
97.the risk of under reliance 信赖不足风险 @=AQr4&
98.the risk of over reliance 信赖过度风险 GPGPteC
99.the risk of incorrect rejection 误拒风险 ZY7-.
100. the risk of incorrect acceptance 误受风险 3QZm
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101.working trial balance 试算平衡表 0U/[hG"DKN
102.index and cross-referencing 索引和交叉索引 W+u,[_
103.cash receipt 现金收入 451.VI}MR
104.cash disbursement 现金支出 li?@BHEf
105.bank statement 银行对账单 XZ8rM4
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106.bank reconciliation 银行存款余额调节表 2V%z=
107.balance sheet date 资产负债表日 /kyO,g$9
108.net realizable value 可变现净值 h*y+qk-!\g
109.storeroom 仓库 { Mb<onW
110.sale invoice 销售发票 "3]}V=L<5
111.price list 价目表 ?mC'ZYQI
112.positive confirmation request 积极式询证函 $ S3b<
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113.negative confirmation request 消极式询证函 tboQn~&4
114.purchase requisition 请购单 !hfpa_5
115.receiving report 验收报告 gQSVPbzK
116.gross margin 毛利 f{L;,
117.manufacturing overhead 制造费用 "XV@OjrE
118.material requisition 领料单 Q3=5q w^
119.inventory-taking 存货盘点 5tkKd4VfL
120.bond certificate 债券 FsO-xG"@"
121.stock certificate 股票 GTfM *b
122.audit report 审计报告 Oprfp^L
123.entity 被审计单位 ;Qq_
124.addressee of the audit report 审计报告的收件人 W{q
P/R
125.unqualified opinion 无保留意见 hTO2+F*
126.qualified opinion 保留意见 xc@$z*w
127.disclaimer of opinion 无法表示意见 VFF5Tp
128.adverse opinion 否定意见 CDtL.a\
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A (1)ABC 作业基础成本计算 v4E=)?
A (2)absorbed overhead 已吸收制造费用 'xai5X
A (3)absorption costing 吸收成本计算 PX^k;
A (4)account 账户,报表 1; kMbl]
A (5)accounting postulate 会计假设 `)]W
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A (6)accounting series release 会计公告文件 UE5,Ml~X
A (7)accounting valuation 会计计价 5CcX'*P
A (8)account sale 承销清单 w0nbL^f
A (9)accountability concept 经营责任概念 19(x$=:
A (10)accountancy 会计职业 Z-ci[Zv
A (11)accountant 会计师 =,ax"C?pR
A (12)accounting 会计 a]P%Y.?r
A (13)agency cost 代理成本 qHe
H/e%`V
A (14)accounting bases 会计基础 xWa[qCr
A (15)accounting manual 会计手册 G8w @C
A (16)accounting period 会计期间 _8K8Ai-~.>
A (17)accounting policies 会计方针 g%]<sR
l:-
A (18)accounting rate of return 会计报酬率 W[`ybGR<
A (19)accounting reference date 会计参照日 BB3a8
A (20)accounting reference period 会计参照期间 IMdp"
A (21)accrual concept 应计概念 fX,O9d$
A (22)accrual expenses 应计费用 /<[_V/g[t?
A (23)acid test ration 速动比率(酸性测试比率) !WGQ34R {
A (24)acquisition 购置 |zfFB7}v
A (25)acquisition accounting 收购会计 mMZrBz7r
A (26)activity based accounting 作业基础成本计算 tAep_GR
A (27)adjusting events 调整事项 ?xMTO
A (28)administrative expenses 行政管理费 3l`"(5
A (29)advice note 发货通知 *Uy>F[%@
A (30)amortization 摊销 ^)Y3V-@t
A (31)analytical review 分析性检查 @,Dnl v|?
A (32)annual equivalent cost 年度等量成本法 ljrJC
A (33)annual report and accounts 年度报告和报表 v_%6Ly
A (34)appraisal cost 检验成本 RaTNA W)v>
A (35)appropriation account 盈余分配账户 \pK&gdw
A (36)articles of association 公司章程细则
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A (37)assets 资产 3HP
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A (38)assets cover 资产保障 U,yZ.1V^:
A (39)asset value per share 每股资产价值 CpX[8>&osD
A (40)associated company 联营公司 B/lIn'=
A (41)attainable standard 可达标准 xA:;wV
)q4nyT>M
A (42)attributable profit 可归属利润 AriV4 +
A (43)audit 审计 GFbn>dY
A (44)audit report 审计报告 F:<+}{Av
A (45)auditing standards 审计准则 N`N=}&v ]
A (46)authorized share capital 额定股本 #<&@-D8
A (47)available hours 可用小时 OraT$lV)_
A (48)avoidable costs 可避免成本 buzpmRoN)
B (49)back-to-back loan 易币贷款 *1b0IQ$g
B (50)backflush accounting 倒退成本计算 RDQ]_wsyKG
B (51)bad debts 坏帐 9dszn^]T
B (52)bad debts ratio 坏帐比率 m^ar:mK
@
B (53)bank charges 银行手续费 +J| LfXgB
B (54)bank overdraft 银行透支 mGP%"R2X
B (55)bank reconciliation 银行存款调节表 g9g ]X
B (56)bank statement 银行对账单 J'=s25OWU
B (57)bankruptcy 破产 suhnA(T{
B (58)basis of apportionment 分摊基础 q |Pebe=
B (59)batch 批量 Fv/{)H<:y
B (60)batch costing 分批成本计算 UDJ#P9uy
B (61)beta factor B(市场)风险因素 dE[X6$H[
B (62)bill 账单 G&wYV[Ln
B (63)bill of exchange 汇票 K]>4*)
A:
B (64)bill of landing 提单 9,Dw;|A]
B (65)bill of materials 用料预计单 e>!]_B1ad
B (66)bill payable 应付票据 |yOIC,5[JW
B (67)bill receivable 应收票据 p'@z}T?F
B (68)bin card 存货记录卡 ?_ uan
B (69)bonus 红利 60>g{1]
B (70)book-keeping 薄记 A9D
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B (71)Boston classification 波士顿分类 si]MQ\i+
B (72)breakeven chart 保本图 {ByKTx&
B (73)breakeven point 保本点 >c:nr&yP
B (74)breaking-down time 复位时间 y\iECdPU
B (75)budget 预算 5f@&XwD9
B (76)budget center 预算中心 1T~`$zS7
B (77)budget cost allowance 预算成本折让 J$jLGy& '
B (78)budget manual 预算手册 }\N ~%?6D
B (79)budget period 预算期间 @wAYhnxq
B (80)budgetary control 预算控制 #gf0*:p
B (81)budgeted capacity 预算生产能力 O6-';H:I]L
B (82)burden 制造费用 +['1~5
B (83)business center 经营中心 E
){ODyk
B (84)business entity 营业个体 #>5T,[{?j
B (85)business unit 经营单位 98zJ?NaD&
B (86)buy-out management 管理性购买产权 B=_5gZ4Y
B (87)by-product 副产品 @1pfH\m
C (88)called-up share capital 催缴股本 0H}O6kU
C (89)capacity 生产能力 >K%+h)%kI
C (90)capacity ratios 生产能力比率 6_9@s*=d>
C (91)capital 资本 2ss*&BR.
C (92)capital assets pricing model资本资产计价模式 7Fa1utVI
C (93)capital commitment 承诺资本 0H'G./8
C (94)capital employed 已运用的资本 fx^yC.$2
C (95)capital expenditure 资本支出 h;cw=G
C (96)capital expenditureauthorization 资本支出核准 6@(o8i
C (97)capital expenditure control 资本支出控制 1Sns$t%b
C (98)capital expenditure proposal资本支出申请 *a(GG
C (99)capital funding planning 资本基金筹集计划 }b<w \9AF
C (100)capital gain 资本收益 8jky-r
C (101)capital investment appraisal资本投资评估 &)!N
5Veb
C (102)capital maintenance 资本保全 6k37RpgH
C (103)capital resource planning 资本资源计划 eVbT<9k
C (104)capital surplus 资本盈余 RSjcOQ8&.w
C (105)capital turnover 资本周转率 V3
~&R:Z9e
C (106)card 记录卡 v&66F`
C (107)cash 现金 4*q6#=G
C (108)cash account 现金账户 -gb@BIV#
C (109)cash book 现金账薄 YcSPU(
C (110)cash cow 金牛产品 eM7F8j
C (111)cash flow 现金流量 <{eJbN p
C (112)cash discounted 现金贴现 RtaMrG=D
C (113)cash flow budget 现金流量预算 \/m-G:|
C (114)cash flow statement 现金流量表 3?&P^{
C (115)cash ledger 现金分类账 ,;h}<("q
C (116)cash limit 现金限额 v+d`J
55
C (117)CCA 现时成本会计 PP6gU=9[)
C (118)center 中心 V-dub{K
C (119)changeover time 变更时间 ZtI@$ An
C (120)chartered entity 特许经济个体 $D*Yhv!/
C (121)cheque 支票 Ivq|-LDNc
C (122)cheque register 支票登记薄 CSFE[F63
C (123)coin analysis 零钱分类 ,nniSG((3
C (124)classification 分类 (gutDUO;
C (125)clock card 工时卡 4%
jQHOZ
C (126)code 代码 fhki!# E8M
C (127)commitment accounting 承诺确认会计 / EVXkf0
C (128)common cost 共同成本 /XuOv(j
C (129)company limited byguarantee 有限担保责任公司 jyRz53
C (130)company limited shares 股份有限公司 mP
+H
C)2
C (131)competitive position 竞争能力状况 j'SGZnsy*
C (132)concept 概念 3HndE~_C&
C (133)conglomerate 跨行业企业 AD'c#CT
C (134)consistency concept 一致性概念 xUB{{8B:L
C (135)consolidated accounts 合并报表 \Dx)P[Ur
C (136)consolidation accounting 合并会计 7 z+Ngt' !
C (137)consortium 财团 gYw=Z_z
C (138)contingency plan 应急计划 drB$q[Ak9
C (139)contingent liabilities 或有负债 3`njQvI\
C (140)continuous operation 连续生产 ;Z&w"oSJ
C (141)contra 抵消 +'9xTd
C (142)contract cost 合同成本 <ZoMKUuB
C (143)contract costing 合同成本计算 OL@' 1$/A
C (144)contribution 贡献毛益 ,Mn?h\
C (145)contribution centre 贡献中心 1W>0
C (146)contribution chart 贡献图 |f[:mO
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 l
]5!$N*
C (148)contribution to salesration 贡献毛益对销售比率 S^SF!k=
C (149)control 控制 }pT>dbZ
C (150)control account 控制帐户 4+N9
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C (151)control limits 控制限度 MBFn s/
C (152)controllability concept 可控制概念 U]iZ3^8VT
C (153)controllable cost 可控制成本 Gwfi
C (154)conversion cost 加工成本 1KI5tf>>p
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 arn7<w
0
C (156)corporate appraisal 公司评估 ]~'pYOB
C (157)corporate planning 公司计划 o5w =
C (158)corporate social reporting 公司社会报告 `n%8y I%
C (159)corporation 股份公司 8ao>]5Rs3
C (160)cost 成本 w`>g^_xsg
C (161)cost account 成本帐户 aN"dk-eK
C (162)cost accounting 成本会计 T'%Rkag>
C (163)cost accounting manual 成本手册 a+`;:tX,
C (164)cost accounts calendar 成本报表的日历时间 D^H4]7wG@
C (165)cost adjustment 成本调整 Y:5Gp8Vi
C (166)cost allocation 成本分配 ju/#V}N
C (167)cost apportionment 成本分摊 X}]g;|~SN
C (168)cost attribution 成本归属 g;</ |Z
C (169)cost audit 成本审计 ~" U^N:I"
C (170)cost behaviour 成本性态 +2^Mz&I@b
C (171)cost benefit analysis 成本效益分析 BHIC6i%
C (172)cost center 成本中心 |\h<!xR
C (173)cost driver 成本动因