}BU%<5CQ
d^nO&it
注会《审计》英语常用词汇 !reOYt|
}T(=tfv@
8y<.yfgG
1.audit 审计 ]xMZo){[|
2.attestation 鉴证 w(aj' i
3.credibility 可信赖程度
Q"D
4.audit of financial statements 财务报表审计 \A011R&
5.agreed-upon procedures 执行商定程序 %L-qAI&V
6.high levels of assurance 高水平保证 ;22?-F^
7.compilation 编制 COu5Tu^
8.reliability 可靠性 CEkUXsp
9.relevance 相关性 mz%l4w?'
10.professional skepticism 职业谨慎 <=GZm}/]N
11.objectivity 客观性 8..|-<w
12. professional competence 专业胜任能力 Um\HX6
13.Senior/CPA-in-charge 项目经理 i0/QfB%O
14.audit engagement letter 业务约定书 {[tmz;C
15.recurring audit 连续审计 Nv.
16.the client 委托人 4)D~S4{E5
17.change CPA 更换注册会计师 @
(35I
18.the existing CPA 现任注册会计师 Qt{){uE
19.the successor CPA 后任注册会计师 2^
]^Yc
20.the preceding CPA前任注册会计师 5NUaXQ
21.issue the audit report 出具审计报告 9/e>%1.
22.expert 专家 =TNFAt
23.the board of directors 董事会
-*KKrte
24.knowledge of the entity‘ s business 了解被审计单位情况 ,(Zxd4?y
25.assess material misstatement risks评估重大错报风险 (|Gwg \r
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 u9KT_`
)
27.a general knowledge of —— 初步了解―――的情况 kN1R8| pv
28.a more knowledge of—— 进一步了解的情况 F7O*%y.';
29.the prior year‘s working papers 以前年度工作底稿 u8KQV7E
30.minutes of meeting 会议纪要 hvO$ f.i
31.business risks 经营风险 B
K4S$B
32.appropriateness 适当性 Vf~-v$YI
33.accounting estimate 会计估计 ,)*[Xa_n
34.management representations 管理层声明 jQm~F`z
35.going concern assumption 持续经营假设 %V]v,
36.audit plan 审计计划 dR.?Kv(,E
37.significant audit areas 重点审计领域
4hxP`!<
38.error 错误 BWxJ1ENM
39.fraud舞弊 t !6sU]{
40.modified or additional procedures 修改或追加审计程序 9q$^x/z!
41.misappropriation of assets 侵占资产 -ak.wwx\
42.transactions without substance 虚假交易 "Hz%0zP&
43.unusual pressures 异常压力 Uv>e :U7 ;
44.the suspected noncompliance 涉嫌存在违法行为 <a$!S
45.materialiy 重要性 !Whx^B:
46.exceed the materiality level 超过重要性水平 2;"vF9WMm
47.approach the materiality level 接近重要性水平 #z&R9
$
48.an acceptably low level 可接受水平 $t^Td<
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 0nCiN;sA
50.misstatements or omissions 错报或漏报 v5\ALWy+p
51.aggregate 总计 oY0b8=[
52.subsequent events 期后事项 nlhv
53.adjust the financial statements 调整财务报表 KzV|::S^
54.perform additional audit procedures 实施追加的审计程序 AN:s%w2
55.audit risk 审计风险 fi>.X99(G
56.detection risk 检查风险 /cx'(AT
57.inappropriate audit opinion 不适当的审计意见 a@jM%VZ
58.material misstatement 重大的错报 '@+q_v@Jl
59.tolerable misstatement 可容忍错报 zF^H*H
60.the acceptable level of detection risk 可接受的检查风险 dl8f]y#Q
61.assessed level of material misstatement risk 重大错报风险的评估水平 ^&86VBP
62.simall business 小规模企业 \.i ejB
63.accounting system 会计系统 OqMdm~4B!j
64.test of control 控制测试 NY<qoV
65.walk-through test 穿行测试 7J5jf231
66.communication 沟通 QnBWZUI
67.flow chart 流程图 4Ol1
T(J#
68.reperformance of internal control 重新执行 xLFMC?I
69.audit evidence 审计证据 tzd!r7
70.substantive procedures 实质性程序 ZDzG8E0Sq
71.assertions 认定 f?=0Wzb
72.esistence 存在
w=!xTA
73.occurrence 发生 ./3/3&6
74.completeness 完整性 r`sKe
&
75.rights and obligations 权利和义务 P3W3+pwq
76.valuation and allocation 计价和分摊 ^
op0"
#B
77.cutoff 截止 Q%q;=a
78.accuracy 准确性 v)O].Hd
79.classification 分类 J5jI/P
80.inspection 检查 X6Z/xb@
81.supervision of counting 监盘 ltkARc3
82.observation 观察 hNYO+LrI)
83.confirmation 函证 eQ)*jeD
84.computation 计算 {`*Fu/Upb
85.analytical procedures 分析程序 q]pHD})O
86.vouch 核对
E A55!
87.trace 追查 PE6,
9i0ee
88.audit sampling 审计抽样 U&
89.error 误差 Z?qLn6y1W
90.expected error 预期误差 ^CQp5k p]
91.population 总体 /mp!%j~
92.sampling risk 抽样风险 73S
N\
93.non- sampling risk 非抽样风险 zmD7]?|
94.sampling unit 抽样单位 q'y<UyT6
95.statistical sampling 统计抽样 .
4RU'9M
96.tolerable error 可容忍误差 vJi<PQ6
97.the risk of under reliance 信赖不足风险 `_1fa7,z
98.the risk of over reliance 信赖过度风险 'J0I$-QYk
99.the risk of incorrect rejection 误拒风险 YR/I<m`]}
100. the risk of incorrect acceptance 误受风险 !PeSnO
101.working trial balance 试算平衡表 6A=k;do
102.index and cross-referencing 索引和交叉索引 R#y"SxD()
103.cash receipt 现金收入 s{7bu|0
104.cash disbursement 现金支出 h,&{m*q&
105.bank statement 银行对账单 C7W<7DBf
106.bank reconciliation 银行存款余额调节表 ^+d]'$
107.balance sheet date 资产负债表日 <VstnJo`Z
108.net realizable value 可变现净值 K%
snE7X?)
109.storeroom 仓库 iT|7**+3
110.sale invoice 销售发票 icIWv
111.price list 价目表 +Tx_q1/f5X
112.positive confirmation request 积极式询证函 BUsxgs"),
113.negative confirmation request 消极式询证函 YZ:C9:S6X
114.purchase requisition 请购单 K
rG,T5
115.receiving report 验收报告 {"$[MYi:
116.gross margin 毛利 Vh=U/{Rp1
117.manufacturing overhead 制造费用 UEx<;P8rP
118.material requisition 领料单 "WtYqXyd
119.inventory-taking 存货盘点 T+RC#&>
120.bond certificate 债券 '`<Fys&:
121.stock certificate 股票 :Sd`4"AA
122.audit report 审计报告 Yd~J(
123.entity 被审计单位 P'}B5I~
124.addressee of the audit report 审计报告的收件人 \I}EWI
125.unqualified opinion 无保留意见 mqsAYzG
126.qualified opinion 保留意见 %LmsywPPp
127.disclaimer of opinion 无法表示意见 #U
wX~
128.adverse opinion 否定意见 t\YM Hq<Y
kmu`sk"
A (1)ABC 作业基础成本计算 .I#_~C'\
A (2)absorbed overhead 已吸收制造费用 S
a@'?ApH
A (3)absorption costing 吸收成本计算 GNrRc3dr$
A (4)account 账户,报表 v{"yrC
A (5)accounting postulate 会计假设 H
n]( )/
A (6)accounting series release 会计公告文件 {SXSQ '=
A (7)accounting valuation 会计计价 nnT#S
A (8)account sale 承销清单 XHJ`C\xR
A (9)accountability concept 经营责任概念 z6B#F<h
A (10)accountancy 会计职业 (G{S* +
A (11)accountant 会计师 |dqESl,2
A (12)accounting 会计 YXqYIG.G
A (13)agency cost 代理成本 eGpKoq7a
A (14)accounting bases 会计基础 \Z42EnJ
A (15)accounting manual 会计手册 yVXVH CB
A (16)accounting period 会计期间 7mXXMm
A (17)accounting policies 会计方针 d8 Jf3Mo
A (18)accounting rate of return 会计报酬率 PXtF#,roP
A (19)accounting reference date 会计参照日 Dyo^O=0c
A (20)accounting reference period 会计参照期间 N`?/kubD
A (21)accrual concept 应计概念 w8 UUeF
A (22)accrual expenses 应计费用 -$g~,dIwj
A (23)acid test ration 速动比率(酸性测试比率) /|}yf/^9X
A (24)acquisition 购置 ),Yk53G6c
A (25)acquisition accounting 收购会计 +|X`cmnuU
A (26)activity based accounting 作业基础成本计算 (4ZO[Ae
A (27)adjusting events 调整事项 ae@!M
A (28)administrative expenses 行政管理费 {n|Uf 5
A (29)advice note 发货通知 &&LB0vH!J
A (30)amortization 摊销 ='qVwM
['
A (31)analytical review 分析性检查 I
2OQ
A (32)annual equivalent cost 年度等量成本法 '
i5KRFy-
A (33)annual report and accounts 年度报告和报表 tk h
*su
A (34)appraisal cost 检验成本 !=*8*?@
A (35)appropriation account 盈余分配账户 +%K~
A (36)articles of association 公司章程细则 XSK<hr0m
A (37)assets 资产 0#uB[N
A (38)assets cover 资产保障 z6d0Y$A G
A (39)asset value per share 每股资产价值 (^g XO
A (40)associated company 联营公司 uCuB>x&
A (41)attainable standard 可达标准 , .;0xyc
s7:H
A (42)attributable profit 可归属利润 "sDs[Lcq
A (43)audit 审计 ~Sm6{L
A (44)audit report 审计报告 QE)zH)(
A (45)auditing standards 审计准则 , u%V%
A (46)authorized share capital 额定股本 m]fU V8U
A (47)available hours 可用小时 ,tyPZR_
A (48)avoidable costs 可避免成本 M,li\)J!&
B (49)back-to-back loan 易币贷款 f#GMJ mCQs
B (50)backflush accounting 倒退成本计算 ?r8hl.Z>
B (51)bad debts 坏帐 $2i@@#g8
B (52)bad debts ratio 坏帐比率 X9FO"(J
B (53)bank charges 银行手续费 sb8bCEm-\
B (54)bank overdraft 银行透支 oCI\yp@a
B (55)bank reconciliation 银行存款调节表 (F.w?f4B3
B (56)bank statement 银行对账单 whHuV*K}
B (57)bankruptcy 破产 F?H=2mzKbz
B (58)basis of apportionment 分摊基础 >C6S2ISSz
B (59)batch 批量 =VZ_';b h
B (60)batch costing 分批成本计算 }}~a4p>%
B (61)beta factor B(市场)风险因素 CqZHs
9+e&
B (62)bill 账单 ~re}6-?
B (63)bill of exchange 汇票 VzHrKI
B (64)bill of landing 提单 !|u?z%
B (65)bill of materials 用料预计单 6hYz^}2g
B (66)bill payable 应付票据 M
| "'`zc
B (67)bill receivable 应收票据 Ng
W"w h
B (68)bin card 存货记录卡 w <"mS*Q
B (69)bonus 红利 A]i!131{w|
B (70)book-keeping 薄记 <)(W7#Ks
B (71)Boston classification 波士顿分类 [Eu)~J*
B (72)breakeven chart 保本图 hf2bM
`d
B (73)breakeven point 保本点 vo*oCfm
B (74)breaking-down time 复位时间 AgSAjBP
B (75)budget 预算 !-3;Qj}V
B (76)budget center 预算中心 7t<MHdw
B (77)budget cost allowance 预算成本折让 "qR, V9\
B (78)budget manual 预算手册 /Qr`au
B (79)budget period 预算期间 5<v1v&
B (80)budgetary control 预算控制 +ls`;f
B (81)budgeted capacity 预算生产能力 Vym0|cW
B (82)burden 制造费用 - PSgBH[
B (83)business center 经营中心 YCxwIzIR
B (84)business entity 营业个体 :0 n+RL*5
B (85)business unit 经营单位 ?0*[
L
B (86)buy-out management 管理性购买产权 ysIhUpd
B (87)by-product 副产品 KT<$E!@
C (88)called-up share capital 催缴股本 )qbkKCq/FB
C (89)capacity 生产能力 Y.Z:H!P);$
C (90)capacity ratios 生产能力比率 },JJ!3
C (91)capital 资本 0\ (:y^X
C (92)capital assets pricing model资本资产计价模式 we^'R}d
C (93)capital commitment 承诺资本 {CBb^BP
C (94)capital employed 已运用的资本 LOfw
#+]d
C (95)capital expenditure 资本支出 _[
Imwu}
C (96)capital expenditureauthorization 资本支出核准 HSROgBNI:
C (97)capital expenditure control 资本支出控制 pl1CPxSdO
C (98)capital expenditure proposal资本支出申请 Bh cp=#
C (99)capital funding planning 资本基金筹集计划 3Zd,"/RH
C (100)capital gain 资本收益 ;e5PoLc
C (101)capital investment appraisal资本投资评估 @$%GszyQ'
C (102)capital maintenance 资本保全 g([:"y?
C (103)capital resource planning 资本资源计划 LFHJj-nk
C (104)capital surplus 资本盈余 JVy|SA&R
C (105)capital turnover 资本周转率 |M5#jVXj
C (106)card 记录卡 }a~hd*-#
C (107)cash 现金 e]88 4FP
C (108)cash account 现金账户 pUqC88*j
C (109)cash book 现金账薄 ^ `Ozw^~
C (110)cash cow 金牛产品 ^&1O:G*"
C (111)cash flow 现金流量 z_y
cH%p
C (112)cash discounted 现金贴现 \2a;z<(
C (113)cash flow budget 现金流量预算 f?k0(rl
C (114)cash flow statement 现金流量表 LPJ7V`!k
C (115)cash ledger 现金分类账 [tfB*m
5
C (116)cash limit 现金限额 wv{ Qx^
C (117)CCA 现时成本会计 c6 mS
C (118)center 中心 ={oNY.(Q
C (119)changeover time 变更时间 TK\3mrEI
C (120)chartered entity 特许经济个体 o68i0aFW
C (121)cheque 支票 jUA~}DVD
C (122)cheque register 支票登记薄
d:K\W[$Bz
C (123)coin analysis 零钱分类 HFy9b|pjy
C (124)classification 分类 1s=Q~*f~d
C (125)clock card 工时卡 wT":
C (126)code 代码 I)FFh%m<}a
C (127)commitment accounting 承诺确认会计 LiT%d
C (128)common cost 共同成本 fuUtM_11
C (129)company limited byguarantee 有限担保责任公司 J}xM+l7uY
C (130)company limited shares 股份有限公司 ySO\9#Ho
C (131)competitive position 竞争能力状况 7mMGH
(
C (132)concept 概念 .UL2(0
C (133)conglomerate 跨行业企业 %hYgG;22
C (134)consistency concept 一致性概念 A3_p*n@
C (135)consolidated accounts 合并报表 l|
gi2~ %Y
C (136)consolidation accounting 合并会计 LPt9+sauf1
C (137)consortium 财团 [q[37;ZEQ
C (138)contingency plan 应急计划 PJN9[Y{^3
C (139)contingent liabilities 或有负债 g3NUw/]#
C (140)continuous operation 连续生产 (=7"zECq#
C (141)contra 抵消 k"i3$^v8
C (142)contract cost 合同成本 z&d.YO_W
C (143)contract costing 合同成本计算 }BlyEcw'aN
C (144)contribution 贡献毛益 .@OQ$D <
C (145)contribution centre 贡献中心 23^>#b7st
C (146)contribution chart 贡献图 \Yr*x7!
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 aH_c84DS
C (148)contribution to salesration 贡献毛益对销售比率 `Fr ,,Q81\
C (149)control 控制 4joE"H6
C (150)control account 控制帐户 /y-D_
C (151)control limits 控制限度 Zc~
7R`v7}
C (152)controllability concept 可控制概念 iXnXZ|M
C (153)controllable cost 可控制成本 m1%rm-
M
C (154)conversion cost 加工成本 ^ l]!'"
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 /)_4QSz7
C (156)corporate appraisal 公司评估 (cLK hn@
C (157)corporate planning 公司计划 %BkE %ZcZ
C (158)corporate social reporting 公司社会报告 6Oy:5Ps8a
C (159)corporation 股份公司 F:ycV~bE
C (160)cost 成本 >EJ{ *
C (161)cost account 成本帐户 ,#ZPg_x?1
C (162)cost accounting 成本会计 R'c dEoy
C (163)cost accounting manual 成本手册 $oQOOa@;i)
C (164)cost accounts calendar 成本报表的日历时间 3/n?g7B
C (165)cost adjustment 成本调整 tz;o6,eb
C (166)cost allocation 成本分配 u5}:[4N%I
C (167)cost apportionment 成本分摊 NzQvciJ@"
C (168)cost attribution 成本归属 f~mwDkf?L
C (169)cost audit 成本审计 jJiuq#;T3
C (170)cost behaviour 成本性态
%;:![?M
C (171)cost benefit analysis 成本效益分析 M,H8ZO:R
C (172)cost center 成本中心 UDi(7c0.
C (173)cost driver 成本动因