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注会《审计》英语常用词汇 {h7
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1.audit 审计
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2.attestation 鉴证 v,KH2 (N
3.credibility 可信赖程度 u;F++$=
4.audit of financial statements 财务报表审计 Q*^zphT
5.agreed-upon procedures 执行商定程序 n-#?6`>a
6.high levels of assurance 高水平保证 oi::/W|A+
7.compilation 编制 /IxMRi=
8.reliability 可靠性 ]$EKowi
9.relevance 相关性 @j K7bab:
10.professional skepticism 职业谨慎 Fm#4;'x5E
11.objectivity 客观性 yLW iY~Fd
12. professional competence 专业胜任能力 Hd
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13.Senior/CPA-in-charge 项目经理 "e&S*8QhM
14.audit engagement letter 业务约定书 3R
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15.recurring audit 连续审计 51*o&:eim
16.the client 委托人 &s_[~g<
17.change CPA 更换注册会计师 N*|Mfpf
18.the existing CPA 现任注册会计师 !}9k
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19.the successor CPA 后任注册会计师 zRx-xWo
20.the preceding CPA前任注册会计师 R.Ao%VT
21.issue the audit report 出具审计报告 w[^s)1
22.expert 专家 Zoh2m`6
23.the board of directors 董事会 1ZJP.T`
24.knowledge of the entity‘ s business 了解被审计单位情况
)Jz L
25.assess material misstatement risks评估重大错报风险 'ZgrN14
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 O'Lgb
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27.a general knowledge of —— 初步了解―――的情况 ;_@u@$=~
28.a more knowledge of—— 进一步了解的情况 jqPQ=X
29.the prior year‘s working papers 以前年度工作底稿 vj]-p=
30.minutes of meeting 会议纪要
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31.business risks 经营风险 ryy".'v
32.appropriateness 适当性 YLVIn_\}
33.accounting estimate 会计估计 th}Q`vg0
34.management representations 管理层声明 ^G.PdX$M
35.going concern assumption 持续经营假设 g)u
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36.audit plan 审计计划 X-|Lg.s
37.significant audit areas 重点审计领域 2>80Qp!xO
38.error 错误 ng(STvSh:
39.fraud舞弊 Kr3L~4>
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 9XImgeAs
42.transactions without substance 虚假交易 vn}:$|r$J
43.unusual pressures 异常压力 ]mYT!(}
44.the suspected noncompliance 涉嫌存在违法行为 e|Rd#
45.materialiy 重要性 LE%3..
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46.exceed the materiality level 超过重要性水平 ?x
u5/r<
47.approach the materiality level 接近重要性水平 :8cp]vdW
48.an acceptably low level 可接受水平 )R.y>Ucb0
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 ZT:&j4A|0
50.misstatements or omissions 错报或漏报 KP`{ UD)
51.aggregate 总计 JE9SPFQx9M
52.subsequent events 期后事项 'B ocMjRA
53.adjust the financial statements 调整财务报表 pJ!:mt
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 jHBzZ!<
56.detection risk 检查风险 MA0}BJoW
57.inappropriate audit opinion 不适当的审计意见 !)~b Un
58.material misstatement 重大的错报 ,)^4H>~V
59.tolerable misstatement 可容忍错报 s{\USD6
60.the acceptable level of detection risk 可接受的检查风险 @}k5rcQ*/
61.assessed level of material misstatement risk 重大错报风险的评估水平 D=uU:7m
62.simall business 小规模企业 $Tci_(V=F
63.accounting system 会计系统 oKjQ?
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64.test of control 控制测试 ?.Z4GWyXa
65.walk-through test 穿行测试 e=S51q_0
66.communication 沟通 /qp)n">
67.flow chart 流程图 O}5mDx
68.reperformance of internal control 重新执行 Gxx:<`[ON
69.audit evidence 审计证据 YTP6m9hA+
70.substantive procedures 实质性程序 uf4C+ci
71.assertions 认定
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72.esistence 存在 C{AVV<
73.occurrence 发生 I,J*\)-%J
74.completeness 完整性 ?Ho~6q8O@
75.rights and obligations 权利和义务 =g)|g+[H
76.valuation and allocation 计价和分摊
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77.cutoff 截止 RS'!>9I
78.accuracy 准确性 >S/m(98
79.classification 分类 aF2
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80.inspection 检查 JtA
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81.supervision of counting 监盘 do0;"O0
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82.observation 观察 +
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83.confirmation 函证 e
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84.computation 计算 9,8}4Y=GVI
85.analytical procedures 分析程序 `j+[JMr
86.vouch 核对 Fv_rDTo
87.trace 追查 VE3,k'^v
88.audit sampling 审计抽样 Xi vzhI4
89.error 误差 \H
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90.expected error 预期误差 X@`kuWIUw
91.population 总体 .
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92.sampling risk 抽样风险 rm}OV
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93.non- sampling risk 非抽样风险 ]7 W!
94.sampling unit 抽样单位 %C}TdG(C
95.statistical sampling 统计抽样 +JQ/DNv
96.tolerable error 可容忍误差 Tp7*T8
97.the risk of under reliance 信赖不足风险 ?&v+-4%4PI
98.the risk of over reliance 信赖过度风险 -U'3kaX5<
99.the risk of incorrect rejection 误拒风险 zg)-RCG
100. the risk of incorrect acceptance 误受风险 gzdR|IBa
101.working trial balance 试算平衡表 ="X2AuK%1$
102.index and cross-referencing 索引和交叉索引 .8[U
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103.cash receipt 现金收入 y"5>O|`
104.cash disbursement 现金支出 #|\w\MJamP
105.bank statement 银行对账单 !8'mIXZ$
106.bank reconciliation 银行存款余额调节表 )<Cf,R
107.balance sheet date 资产负债表日 i n}N[
108.net realizable value 可变现净值 7&ty!PpD
109.storeroom 仓库 oUXi4lsSc
110.sale invoice 销售发票 Hrz#S o\#
111.price list 价目表 df@r2 /Y
112.positive confirmation request 积极式询证函 <~wr;"S
113.negative confirmation request 消极式询证函 !aylrJJ
114.purchase requisition 请购单 7-p9IFcA
115.receiving report 验收报告 j A/xe
116.gross margin 毛利 ){'Ef_/R
117.manufacturing overhead 制造费用 G.#`DaP
118.material requisition 领料单
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119.inventory-taking 存货盘点 kH&KE5
120.bond certificate 债券 lt:xN?--A?
121.stock certificate 股票 ey icMy`7{
122.audit report 审计报告 @(k}q3b<
123.entity 被审计单位 K
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124.addressee of the audit report 审计报告的收件人 (f Gmjx
125.unqualified opinion 无保留意见 oRJ!J-Z]
126.qualified opinion 保留意见 8 K7.; t1
127.disclaimer of opinion 无法表示意见 8oAr<:.=
128.adverse opinion 否定意见 "t[9EbFL
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A (1)ABC 作业基础成本计算 1=R6||8ws
A (2)absorbed overhead 已吸收制造费用 S!\4,6
A (3)absorption costing 吸收成本计算 }(*eR F'
A (4)account 账户,报表 rGNYu\\
A (5)accounting postulate 会计假设 %Y0,ww2
A (6)accounting series release 会计公告文件 Q~p)@[q
A (7)accounting valuation 会计计价 i .O670D
A (8)account sale 承销清单 >v
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A (9)accountability concept 经营责任概念 n\X'2
A (10)accountancy 会计职业 )sONfn
A (11)accountant 会计师 {>x6SVF
A (12)accounting 会计 O
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A (13)agency cost 代理成本 ^(w%m#
A (14)accounting bases 会计基础 >#9f{
A (15)accounting manual 会计手册 QQ*`
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A (16)accounting period 会计期间 B^;G3+}
A (17)accounting policies 会计方针 %3Ba9Nmid
A (18)accounting rate of return 会计报酬率 iZ^tLnc
A (19)accounting reference date 会计参照日 0@O:C::
A (20)accounting reference period 会计参照期间 ( o(, ;
A (21)accrual concept 应计概念 &3@{?K
A (22)accrual expenses 应计费用
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A (23)acid test ration 速动比率(酸性测试比率) SC Qr/Q
A (24)acquisition 购置 `f|Gw5R
A (25)acquisition accounting 收购会计 *6C ]CS
A (26)activity based accounting 作业基础成本计算
+n'-%?LD&
A (27)adjusting events 调整事项 %ZKP d8
A (28)administrative expenses 行政管理费 vO?\u`vY
A (29)advice note 发货通知 uPbGQ :%}
A (30)amortization 摊销 <~d3L4h*<
A (31)analytical review 分析性检查 y Tb OBl
A (32)annual equivalent cost 年度等量成本法 b{~64/YJ
A (33)annual report and accounts 年度报告和报表 \f
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A (34)appraisal cost 检验成本 .!oYIF*0zC
A (35)appropriation account 盈余分配账户 [.
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A (36)articles of association 公司章程细则 O4 +a[82
A (37)assets 资产 4\#b@1]}
A (38)assets cover 资产保障 >.xgo6
A (39)asset value per share 每股资产价值 @ P'("qb~
A (40)associated company 联营公司 +o ;}*
A (41)attainable standard 可达标准 S;I>W&U
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A (42)attributable profit 可归属利润 ]%Db %A
A (43)audit 审计 4#MPD
A (44)audit report 审计报告 lTR/o
A (45)auditing standards 审计准则 f[XsnN2
A (46)authorized share capital 额定股本 aioN)V
A (47)available hours 可用小时 Dt ~3Qd0
A (48)avoidable costs 可避免成本 ]di^H>,xU
B (49)back-to-back loan 易币贷款 F7"v}K]X
B (50)backflush accounting 倒退成本计算 &{R]v/{p]
B (51)bad debts 坏帐 x%`.L6rj
B (52)bad debts ratio 坏帐比率 O
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B (53)bank charges 银行手续费 {0~xv@ U
B (54)bank overdraft 银行透支 8q"C=t7
B (55)bank reconciliation 银行存款调节表 (c\i .z
B (56)bank statement 银行对账单 Kqn
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B (57)bankruptcy 破产 RAs5<US:
B (58)basis of apportionment 分摊基础 hgU#2`fS
B (59)batch 批量 QqdVN3#1z
B (60)batch costing 分批成本计算 r;"uk+{i
B (61)beta factor B(市场)风险因素 \Um &
B (62)bill 账单 r.vezsH
B (63)bill of exchange 汇票 u 6"v}gN
B (64)bill of landing 提单 G,-x+e"
B (65)bill of materials 用料预计单 bpaS(nBy
B (66)bill payable 应付票据 bkSI1m3
B (67)bill receivable 应收票据 Mv 1V
Vk
B (68)bin card 存货记录卡 WWtksi,
B (69)bonus 红利 ;XDGlv%
B (70)book-keeping 薄记 TPi=!*$&
B (71)Boston classification 波士顿分类 0Vwl\,7z9
B (72)breakeven chart 保本图 vUD>+*D
B (73)breakeven point 保本点 [CAV"u)0
B (74)breaking-down time 复位时间 xU(yc}vw,
B (75)budget 预算 MVYf-'\^
B (76)budget center 预算中心 WvVf+|Km
B (77)budget cost allowance 预算成本折让 \*r]v;NcP
B (78)budget manual 预算手册 [}1+=Ub
B (79)budget period 预算期间 yrCY-'%
B (80)budgetary control 预算控制 ;R4qE$u2^
B (81)budgeted capacity 预算生产能力 eI:;l];G9
B (82)burden 制造费用 w"/RI#7.
B (83)business center 经营中心 c)Ep<W<r1
B (84)business entity 营业个体 hL(zVkYI
B (85)business unit 经营单位 1cvH
B (86)buy-out management 管理性购买产权 _rIFwT1]
B (87)by-product 副产品 >"%}x{|
C (88)called-up share capital 催缴股本 vN8Xq+
C (89)capacity 生产能力 jv5Os-
C (90)capacity ratios 生产能力比率 W:TF8Onw
C (91)capital 资本 KU5|~1t 4
C (92)capital assets pricing model资本资产计价模式 l99{ e
D
C (93)capital commitment 承诺资本 z&W5@6")`
C (94)capital employed 已运用的资本 mq!_/3
C (95)capital expenditure 资本支出 xZ.c@u6:
C (96)capital expenditureauthorization 资本支出核准 5IfyD ]<
C (97)capital expenditure control 资本支出控制 0!(BbQnWI
C (98)capital expenditure proposal资本支出申请 P+s-{vv{0
C (99)capital funding planning 资本基金筹集计划
(Tbw@BFk
C (100)capital gain 资本收益 ??g `c=R!V
C (101)capital investment appraisal资本投资评估 )gb gsQZ
C (102)capital maintenance 资本保全 50VH>b_
C (103)capital resource planning 资本资源计划 tiHP?N U
C (104)capital surplus 资本盈余 -'wFaW0%I
C (105)capital turnover 资本周转率 yw{;Qm2\7
C (106)card 记录卡 qTd6UKg
C (107)cash 现金 b
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C (108)cash account 现金账户 CDRkH)~$
C (109)cash book 现金账薄 hq[RU&\
C (110)cash cow 金牛产品 o*}--d?S
C (111)cash flow 现金流量 %I>-_el
C (112)cash discounted 现金贴现 *
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C (113)cash flow budget 现金流量预算 ^V5g[XL2
C (114)cash flow statement 现金流量表 @2eV^eO9
C (115)cash ledger 现金分类账 *M
^t@ h l
C (116)cash limit 现金限额 6~b]RZe7
C (117)CCA 现时成本会计 ocbNf'W;
C (118)center 中心 Xj+oV
C (119)changeover time 变更时间 YnLwBJ 2i
C (120)chartered entity 特许经济个体 f:6%DT~a&C
C (121)cheque 支票 I'$}n$UvZ
C (122)cheque register 支票登记薄 '<v_YxEn
C (123)coin analysis 零钱分类 o 2Okc><z
C (124)classification 分类 hD I}V1)
C (125)clock card 工时卡 KWzJ
C (126)code 代码 "2FI3M=
C (127)commitment accounting 承诺确认会计 e9e7_QG_-
C (128)common cost 共同成本 5Rc^5Nv
C (129)company limited byguarantee 有限担保责任公司 +CF"Bm8@
C (130)company limited shares 股份有限公司 j^&{5s
C (131)competitive position 竞争能力状况 .o!z:[IPY
C (132)concept 概念 ,O[Maj/ch
C (133)conglomerate 跨行业企业 fL7u419=
C (134)consistency concept 一致性概念 X|3l*FL
C (135)consolidated accounts 合并报表 <GthJr>1D
C (136)consolidation accounting 合并会计 (b}}'
C (137)consortium 财团 _s> Z
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C (138)contingency plan 应急计划 Jfkdiyy"
C (139)contingent liabilities 或有负债 *gxo!F}
C (140)continuous operation 连续生产 J|D$
C (141)contra 抵消 buv*qPO
C (142)contract cost 合同成本 iH#b"h{w
C (143)contract costing 合同成本计算 QxjX:O
C (144)contribution 贡献毛益 S5$sB{\R
C (145)contribution centre 贡献中心 on=I*?+R
C (146)contribution chart 贡献图 )f6:{ma
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ]XAJ|[]sj*
C (148)contribution to salesration 贡献毛益对销售比率 #ErIot
C (149)control 控制 e yLVu.
C (150)control account 控制帐户 3n=`SLj/a
C (151)control limits 控制限度 EC6Q<&]Iw
C (152)controllability concept 可控制概念 ?(!<m'jEy
C (153)controllable cost 可控制成本 0B;cQSH!q
C (154)conversion cost 加工成本 J^G#x}y
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 -#nfO*H}
C (156)corporate appraisal 公司评估 {ta0dS;1
C (157)corporate planning 公司计划 3hrODts
C (158)corporate social reporting 公司社会报告 UI,i2<&
C (159)corporation 股份公司 W?B(Jsv
C (160)cost 成本 N%,!&\L
C (161)cost account 成本帐户 =`l).GnN2`
C (162)cost accounting 成本会计 dK=<%)N
C (163)cost accounting manual 成本手册 d5x>kO'[l
C (164)cost accounts calendar 成本报表的日历时间 D3>;X= 1
C (165)cost adjustment 成本调整 :Gdfpz-{?
C (166)cost allocation 成本分配 b(Ev :
C (167)cost apportionment 成本分摊 N{(Q,+ ~
C (168)cost attribution 成本归属
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C (169)cost audit 成本审计 j9=QOq
C (170)cost behaviour 成本性态 x\
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C (171)cost benefit analysis 成本效益分析 nv9kl Q@
C (172)cost center 成本中心 c<8RRYs
C (173)cost driver 成本动因