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注会《审计》英语常用词汇 !/w<F{cl
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1.audit 审计 ]hBp
elKJ
2.attestation 鉴证 /&>6#3df-
3.credibility 可信赖程度 \pzqUTk
4.audit of financial statements 财务报表审计 @x>J-Owd]J
5.agreed-upon procedures 执行商定程序 'w+T vOB
6.high levels of assurance 高水平保证 `]^JOw5o
7.compilation 编制 NhxTSyT"t
8.reliability 可靠性 uC>X;<^
9.relevance 相关性 HNA/LJl[VU
10.professional skepticism 职业谨慎 ^G,]("di`
11.objectivity 客观性 i0($@6Lh
12. professional competence 专业胜任能力 S-"OfWg<
13.Senior/CPA-in-charge 项目经理 pI>i1f=W
14.audit engagement letter 业务约定书 #:v e3gWl
15.recurring audit 连续审计 0
R,?$qM\
16.the client 委托人 uvK1gJrA)
17.change CPA 更换注册会计师 !\a'GO[
18.the existing CPA 现任注册会计师 Cwxy~.mI
19.the successor CPA 后任注册会计师 Tn+6:<OFdO
20.the preceding CPA前任注册会计师 BzqM$F(
L,
21.issue the audit report 出具审计报告 ]@W.5!5H
22.expert 专家 AepAlnI@
23.the board of directors 董事会 /-wAy-W
24.knowledge of the entity‘ s business 了解被审计单位情况 P9/5M4]tt
25.assess material misstatement risks评估重大错报风险 7_WD)Y2yS
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 .`84Y
27.a general knowledge of —— 初步了解―――的情况 ;Cdrjx
28.a more knowledge of—— 进一步了解的情况 7m6@]S6
29.the prior year‘s working papers 以前年度工作底稿 [s-Km/
30.minutes of meeting 会议纪要 .17WF\1HC.
31.business risks 经营风险 \v7M`! &
32.appropriateness 适当性 W9~vBU
33.accounting estimate 会计估计 zV\\T(R)
34.management representations 管理层声明 P1b5=/}:V
35.going concern assumption 持续经营假设 **V^8'W<
36.audit plan 审计计划 F:.rb
Ei
37.significant audit areas 重点审计领域 TOo0rcl
38.error 错误 /wB<1b"
39.fraud舞弊 {I
|iUfy
40.modified or additional procedures 修改或追加审计程序 RLN>*X
41.misappropriation of assets 侵占资产 CPVR
42.transactions without substance 虚假交易 2T &<jt
43.unusual pressures 异常压力 YFD'&N,sx
44.the suspected noncompliance 涉嫌存在违法行为
Lrgv:n
45.materialiy 重要性 T|NNd1>
46.exceed the materiality level 超过重要性水平 >|L,9lR_b
47.approach the materiality level 接近重要性水平 P
agzp%m
48.an acceptably low level 可接受水平 k=2]@K$%
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 `s (A&=g\
50.misstatements or omissions 错报或漏报 Ycypd\q/
51.aggregate 总计 ngoo4}
52.subsequent events 期后事项 {O,D9 <
53.adjust the financial statements 调整财务报表 utxT$1iJn~
54.perform additional audit procedures 实施追加的审计程序 L+7j4:$B8
55.audit risk 审计风险 r3oAP[+n
56.detection risk 检查风险 -o<L%Y<n2
57.inappropriate audit opinion 不适当的审计意见 f}g )3+i
58.material misstatement 重大的错报 E~5r8gM,0
59.tolerable misstatement 可容忍错报 _D:#M
60.the acceptable level of detection risk 可接受的检查风险 L;=:OX0
61.assessed level of material misstatement risk 重大错报风险的评估水平 TIbqUR
62.simall business 小规模企业 c#M'Mye
63.accounting system 会计系统 ]q DhGt
64.test of control 控制测试 vr<6j/ty
65.walk-through test 穿行测试 beFVjVVHq
66.communication 沟通 ">]v'h(s
67.flow chart 流程图 O^v^GG=e;C
68.reperformance of internal control 重新执行 T_bk%
69.audit evidence 审计证据 sZ #Ck"n
70.substantive procedures 实质性程序 S+>1yvr),
71.assertions 认定 R{.5Z/Vp6E
72.esistence 存在 r-
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73.occurrence 发生 il `O*6-
74.completeness 完整性 })O^xF~
75.rights and obligations 权利和义务 f>i6f@
76.valuation and allocation 计价和分摊 pIdJ+gu(s
77.cutoff 截止 SovK|b&
78.accuracy 准确性 @
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79.classification 分类 :9N~wd
80.inspection 检查 ',k0_n?t
81.supervision of counting 监盘 (#FWA<o
82.observation 观察 bj4cW\b(
83.confirmation 函证 ^& ZlV
84.computation 计算 uj|{TV>v9
85.analytical procedures 分析程序 1UX"iOx(
86.vouch 核对 y#8|
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87.trace 追查 09<O b[%h
88.audit sampling 审计抽样 |LA./%U
89.error 误差 kD:O$8[J8
90.expected error 预期误差 XYIZ^_My
91.population 总体 hko0
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92.sampling risk 抽样风险 Uj&2'>MJ$
93.non- sampling risk 非抽样风险 4`5 jq)
94.sampling unit 抽样单位 /v"u4Ipj
95.statistical sampling 统计抽样 =vLeOX
96.tolerable error 可容忍误差 k L2(M6m
97.the risk of under reliance 信赖不足风险 3eQ-P8LS
98.the risk of over reliance 信赖过度风险 zK893)
99.the risk of incorrect rejection 误拒风险 `#B|l+baq
100. the risk of incorrect acceptance 误受风险 @0A7d
$J(
101.working trial balance 试算平衡表 (yWU9q)5
102.index and cross-referencing 索引和交叉索引 w!o[pvyR$
103.cash receipt 现金收入 {LfVV5?
104.cash disbursement 现金支出 )O~LXK=b
105.bank statement 银行对账单 8#NtZ
106.bank reconciliation 银行存款余额调节表 p@]
\ N
107.balance sheet date 资产负债表日 z?`&HU Nf
108.net realizable value 可变现净值 z><=F,W
109.storeroom 仓库 &
.VciSq6
110.sale invoice 销售发票 22S4q`j
111.price list 价目表 o@j]yA.5)
112.positive confirmation request 积极式询证函 ^c3~CD5H
3
113.negative confirmation request 消极式询证函 H%NIdgo}
114.purchase requisition 请购单 @s RRcP~
115.receiving report 验收报告 eeb`Ao
116.gross margin 毛利 ?WE#%W7U
117.manufacturing overhead 制造费用 2i
HD$tw
118.material requisition 领料单 0FmYM@Wc
119.inventory-taking 存货盘点 {_QXx
120.bond certificate 债券 R{GOlxKs C
121.stock certificate 股票 -C]RFlV
122.audit report 审计报告 8 hx4N
123.entity 被审计单位
|D<J9+
124.addressee of the audit report 审计报告的收件人 D+?/MrP
125.unqualified opinion 无保留意见 j:K>3?
126.qualified opinion 保留意见 0A
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127.disclaimer of opinion 无法表示意见 >2tQ')%DJ
128.adverse opinion 否定意见 3wK{?
x? 3U3\W
A (1)ABC 作业基础成本计算 _4F(WC co
A (2)absorbed overhead 已吸收制造费用 c}GmS@
A (3)absorption costing 吸收成本计算 P3X;&iT
A (4)account 账户,报表 $Kgw6
A (5)accounting postulate 会计假设 f*KNt_|:
A (6)accounting series release 会计公告文件 K|nh`r
A (7)accounting valuation 会计计价 I$!rNfrs
A (8)account sale 承销清单 `s93P^%
A (9)accountability concept 经营责任概念 mn;;wp
A (10)accountancy 会计职业 p>Dv&fX
A (11)accountant 会计师 _$%.F|:
A (12)accounting 会计 P6'Oe|+'
A (13)agency cost 代理成本 sFv68Ag+
A (14)accounting bases 会计基础 <uZ
r.X
A (15)accounting manual 会计手册 -N;$L~`iAt
A (16)accounting period 会计期间 |?k3I/;
A (17)accounting policies 会计方针 -;1'{v
A (18)accounting rate of return 会计报酬率 o1<Y#db[
A (19)accounting reference date 会计参照日 x01 n
A (20)accounting reference period 会计参照期间 !$N^Ak5#
A (21)accrual concept 应计概念 g
bDre~|
A (22)accrual expenses 应计费用 ]OIB;h;3
A (23)acid test ration 速动比率(酸性测试比率) uFQ;}k;}
A (24)acquisition 购置 3)\jUVuj
A (25)acquisition accounting 收购会计
l,j7I3&~%
A (26)activity based accounting 作业基础成本计算 . 4E5{F{~
A (27)adjusting events 调整事项 Ji4xor
A (28)administrative expenses 行政管理费 x"xl3dRu
A (29)advice note 发货通知 yh0zW
$
A (30)amortization 摊销 {a aI<u
A (31)analytical review 分析性检查 FG/". dU
A (32)annual equivalent cost 年度等量成本法 ^o&3 +s}M
A (33)annual report and accounts 年度报告和报表 ybLl[K(D=
A (34)appraisal cost 检验成本 KMC]<
A (35)appropriation account 盈余分配账户 lz2B,#
A (36)articles of association 公司章程细则 o2M+=O@
A (37)assets 资产 Xg+
E
eg#
A (38)assets cover 资产保障 Y,BzBUWK
A (39)asset value per share 每股资产价值 (jb9U k_t
A (40)associated company 联营公司 `-@8IZ7
A (41)attainable standard 可达标准 8R?X$=$]!.
)e&U'Fx
A (42)attributable profit 可归属利润 &V/n!|q<H
A (43)audit 审计 v2=Iqo
A (44)audit report 审计报告 E4;vC ?K{
A (45)auditing standards 审计准则 4WCWu}
A (46)authorized share capital 额定股本 SOE5`
A (47)available hours 可用小时 )CgKZ"
A (48)avoidable costs 可避免成本 ..jc^'L
B (49)back-to-back loan 易币贷款 )F_vWbg
B (50)backflush accounting 倒退成本计算 y!_*CYZ~m
B (51)bad debts 坏帐 zT$-%
B (52)bad debts ratio 坏帐比率 6ub-NtVu
B (53)bank charges 银行手续费 s
Dq{h
B (54)bank overdraft 银行透支 ,U`:IP/L
B (55)bank reconciliation 银行存款调节表 r{NCI
B (56)bank statement 银行对账单 ^`M,ju
B (57)bankruptcy 破产 y04md A6<
B (58)basis of apportionment 分摊基础 +xoh=m
B (59)batch 批量 K1y]
B (60)batch costing 分批成本计算 z+3GzDLy
B (61)beta factor B(市场)风险因素 r~f*aD
B (62)bill 账单 l Tpn
/
B (63)bill of exchange 汇票 Mn
ToL@
B (64)bill of landing 提单 as#_Fer`U
B (65)bill of materials 用料预计单 25EuVj`zL
B (66)bill payable 应付票据 pO]{Y?X:
B (67)bill receivable 应收票据 { #?$p i[
B (68)bin card 存货记录卡 Iv,Ub_Ll9
B (69)bonus 红利 *xHj*
B (70)book-keeping 薄记 2;8I0BH*'
B (71)Boston classification 波士顿分类 jnF-kia
B (72)breakeven chart 保本图 KWu
c*!
B (73)breakeven point 保本点 ?
2#tIND
B (74)breaking-down time 复位时间 dU4 h
B (75)budget 预算 W=QT-4
B (76)budget center 预算中心 kT7x
!7C
B (77)budget cost allowance 预算成本折让 $a
/jfpV
B (78)budget manual 预算手册 D,$!.5OA
B (79)budget period 预算期间 sd(Yr6~..
B (80)budgetary control 预算控制 a4a/]q4T
B (81)budgeted capacity 预算生产能力 R0yPmh,{
B (82)burden 制造费用 ]IF
QD
B (83)business center 经营中心 Q4~/Tl;
B (84)business entity 营业个体 W^(:\IvV
B (85)business unit 经营单位 A=N &(k
B (86)buy-out management 管理性购买产权 XSfl'Fll D
B (87)by-product 副产品 ;i;2cq
C (88)called-up share capital 催缴股本 ?WVp,vP
C (89)capacity 生产能力 D./!/>@f
C (90)capacity ratios 生产能力比率 =`&7pYd,
C (91)capital 资本 V1yY>
C (92)capital assets pricing model资本资产计价模式 "pZvV0'
C (93)capital commitment 承诺资本 4O I''i
C (94)capital employed 已运用的资本 |gV$ks\<
C (95)capital expenditure 资本支出 HACY
C (96)capital expenditureauthorization 资本支出核准 QaVxP1V#U
C (97)capital expenditure control 资本支出控制 kdq<)>"
C (98)capital expenditure proposal资本支出申请 /5**2Kgv1
C (99)capital funding planning 资本基金筹集计划
AqqD!
C (100)capital gain 资本收益 <^+x}KV I
C (101)capital investment appraisal资本投资评估 ,Wbr;
zb
C (102)capital maintenance 资本保全 NE~R&ym9
C (103)capital resource planning 资本资源计划 tVUC@M>'
C (104)capital surplus 资本盈余 b-/8R|Mem
C (105)capital turnover 资本周转率 X=1Po |
C (106)card 记录卡 {zckY
C (107)cash 现金 OuZPgN
C (108)cash account 现金账户 t[r<&1[&
C (109)cash book 现金账薄 "Y1]6
Zu
C (110)cash cow 金牛产品 k vuSE
C (111)cash flow 现金流量 *A^`[_y
C (112)cash discounted 现金贴现 :m&cm%W]ts
C (113)cash flow budget 现金流量预算 v47S9Vm+
C (114)cash flow statement 现金流量表 o[A y2"e?
C (115)cash ledger 现金分类账 z~m{'O
`
C (116)cash limit 现金限额 $`a>y jma
C (117)CCA 现时成本会计 $.5f-vQp
C (118)center 中心 ^CBc~um2
C (119)changeover time 变更时间 w=;Jj7}L
C (120)chartered entity 特许经济个体 $>M-oNeC
C (121)cheque 支票 )'1rZb5
C (122)cheque register 支票登记薄
23(j <
C (123)coin analysis 零钱分类 }G/#Nb)
C (124)classification 分类 Y3 V9
C (125)clock card 工时卡
/N8>>g
C (126)code 代码 #/,Wgs AC
C (127)commitment accounting 承诺确认会计 =xs"<Q*w>
C (128)common cost 共同成本 > N bb0T
C (129)company limited byguarantee 有限担保责任公司 \jpm
C (130)company limited shares 股份有限公司 .%"s|
D
C (131)competitive position 竞争能力状况 W'xJh0o
C (132)concept 概念 `;c{E%qeq
C (133)conglomerate 跨行业企业 ):L ; P)
C (134)consistency concept 一致性概念 <E&8g[x6
C (135)consolidated accounts 合并报表 (DnrJ.QU}t
C (136)consolidation accounting 合并会计 yQ03&{#
C (137)consortium 财团 p"dK,A5#)
C (138)contingency plan 应急计划
;1MRBk,
C (139)contingent liabilities 或有负债 K2o\+t
C (140)continuous operation 连续生产 _!ITCkBj
C (141)contra 抵消 lP;X=X>
C (142)contract cost 合同成本 n5U-D0/Q
C (143)contract costing 合同成本计算 [-p?gyl
C (144)contribution 贡献毛益 >D5WAQ>b
C (145)contribution centre 贡献中心 \'Z^rjB
C (146)contribution chart 贡献图 !uc"|S?
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 2FxrjA
C (148)contribution to salesration 贡献毛益对销售比率 DX b=Ku
C (149)control 控制 X4$86
C (150)control account 控制帐户 "q]r{0
C (151)control limits 控制限度 ;%<R>gDWv
C (152)controllability concept 可控制概念
&_o.:SL|
C (153)controllable cost 可控制成本 ; !9-I%e
C (154)conversion cost 加工成本 z#u<]] 5
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 3*C|"|lJ
C (156)corporate appraisal 公司评估 [B1h0IR
C (157)corporate planning 公司计划 Q~-M B]'
C (158)corporate social reporting 公司社会报告 mzbMX
<
C (159)corporation 股份公司 x!`~+f.6
C (160)cost 成本 #\T5
r*W
C (161)cost account 成本帐户 zf.&E3Sn
C (162)cost accounting 成本会计 r"hogmFD;
C (163)cost accounting manual 成本手册 :$f9(f&
C (164)cost accounts calendar 成本报表的日历时间 -VafN
C (165)cost adjustment 成本调整 k.6gX<T
C (166)cost allocation 成本分配 \1f&D
!F]b
C (167)cost apportionment 成本分摊 2S@aG%-)
C (168)cost attribution 成本归属 ><DXT nt'x
C (169)cost audit 成本审计 tg"NWp6
C (170)cost behaviour 成本性态 g&?RQ
C (171)cost benefit analysis 成本效益分析 P/Zp3O H
C (172)cost center 成本中心 py%_XL=w,
C (173)cost driver 成本动因