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注会《审计》英语常用词汇 [0c7fH`8V
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1.audit 审计 )/4eT\
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2.attestation 鉴证 (sM$=M<$
3.credibility 可信赖程度 0\tV@ 6p2=
4.audit of financial statements 财务报表审计 mq#8[D
5.agreed-upon procedures 执行商定程序 oF'_x,0
6.high levels of assurance 高水平保证 X%(1C,C(
7.compilation 编制 B
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8.reliability 可靠性 kXW5bR
9.relevance 相关性 U$,-F**
10.professional skepticism 职业谨慎 1fgO3N
11.objectivity 客观性 up _Qv#`Q
12. professional competence 专业胜任能力 j(aok5:e
13.Senior/CPA-in-charge 项目经理 T-MC|>pv
14.audit engagement letter 业务约定书 \B/!}Tn;
15.recurring audit 连续审计 >wSrllmj@
16.the client 委托人 ( JMk0H3u
17.change CPA 更换注册会计师 uuaoBf
18.the existing CPA 现任注册会计师 ATRB9
19.the successor CPA 后任注册会计师 'kuLkM,
20.the preceding CPA前任注册会计师 3M^s
EaUI
21.issue the audit report 出具审计报告 m!Y4+KTwD`
22.expert 专家 C>NLZMT
23.the board of directors 董事会 " fXs!
24.knowledge of the entity‘ s business 了解被审计单位情况 N1D{ %
25.assess material misstatement risks评估重大错报风险 yC&u^{~BC
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 f]sc[_n]
27.a general knowledge of —— 初步了解―――的情况 ^7Z#g0{^w
28.a more knowledge of—— 进一步了解的情况 _ASyGmO{
29.the prior year‘s working papers 以前年度工作底稿 y.>1r7
30.minutes of meeting 会议纪要 R1cOUV,y[/
31.business risks 经营风险 \d)HwO
32.appropriateness 适当性 O'r
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33.accounting estimate 会计估计 ]0o_-
NI
34.management representations 管理层声明 aM5Hp>'nI
35.going concern assumption 持续经营假设 ee2k..Tq#
36.audit plan 审计计划 YMG~k3Yb
37.significant audit areas 重点审计领域 5M v<8
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38.error 错误 qV{iUtYt
39.fraud舞弊 U
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40.modified or additional procedures 修改或追加审计程序 ]]Fe:>
41.misappropriation of assets 侵占资产 SD_P=?
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 `RlMfd
44.the suspected noncompliance 涉嫌存在违法行为 b
3 NEYn
45.materialiy 重要性 b[U;P=;=
46.exceed the materiality level 超过重要性水平 \yhj {QS.k
47.approach the materiality level 接近重要性水平 <dWms`QcO
48.an acceptably low level 可接受水平 -|DBO0q
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 Bo+Yu(|cL
50.misstatements or omissions 错报或漏报 g0-~%A,
51.aggregate 总计 <SKzCp\
52.subsequent events 期后事项 L3;cAb/
53.adjust the financial statements 调整财务报表 (jI _Dk;
54.perform additional audit procedures 实施追加的审计程序 =G
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55.audit risk 审计风险 mS?W+jy%
56.detection risk 检查风险 2{|mL`$04<
57.inappropriate audit opinion 不适当的审计意见 9dCf@5]
58.material misstatement 重大的错报 _{2/QP}
59.tolerable misstatement 可容忍错报 ruU &.mZ
60.the acceptable level of detection risk 可接受的检查风险 2n3!pZ8
61.assessed level of material misstatement risk 重大错报风险的评估水平 ]G}:cCpd+a
62.simall business 小规模企业 `f<&=_,xfH
63.accounting system 会计系统 K+<F,
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64.test of control 控制测试 ">FuCvQ
65.walk-through test 穿行测试 nN%Zed2O@6
66.communication 沟通 kInU,/R*
67.flow chart 流程图
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68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 o`M.v[O
70.substantive procedures 实质性程序 miUjpXt
71.assertions 认定 ,1
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72.esistence 存在 4?33t] "
73.occurrence 发生 ^&7gUH*v
74.completeness 完整性 3~EPX`#[W
75.rights and obligations 权利和义务 %~I%*=o[
76.valuation and allocation 计价和分摊
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77.cutoff 截止 h4E[\<?
78.accuracy 准确性 M@ =VIrX,m
79.classification 分类
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80.inspection 检查 $O^"OQ_@
81.supervision of counting 监盘 RjxFlKs8
82.observation 观察 63SmQsv
83.confirmation 函证 H;N6X y*~
84.computation 计算 )v+\1
85.analytical procedures 分析程序 2*@@Bw.XA
86.vouch 核对 B-oQjr-
87.trace 追查 }u.I%{4
88.audit sampling 审计抽样 (R]b'3,E$
89.error 误差 2gJkpf9JN
90.expected error 预期误差 -ZH6*7!
91.population 总体 a8 .x=j<
92.sampling risk 抽样风险 b[^|.>b
93.non- sampling risk 非抽样风险 bL2b^UB~%
94.sampling unit 抽样单位 MDauHtF,
95.statistical sampling 统计抽样 5}4>
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96.tolerable error 可容忍误差 7e=s
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97.the risk of under reliance 信赖不足风险 y eWB.M~X
98.the risk of over reliance 信赖过度风险 T:g=P@
99.the risk of incorrect rejection 误拒风险 lNx:_g:SrZ
100. the risk of incorrect acceptance 误受风险 ys9'1+9
101.working trial balance 试算平衡表 H'?dsc
102.index and cross-referencing 索引和交叉索引 <xh";seL
103.cash receipt 现金收入 c
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104.cash disbursement 现金支出 64l(ru<
105.bank statement 银行对账单 #\&64
106.bank reconciliation 银行存款余额调节表 zhVkn]z~*
107.balance sheet date 资产负债表日 i\C~]K~O!
108.net realizable value 可变现净值 o{OY1 ;=6
109.storeroom 仓库 h 6juX'V
110.sale invoice 销售发票 ~IQw?a.E
111.price list 价目表 lr9s`>9
112.positive confirmation request 积极式询证函 #T08H,W/
113.negative confirmation request 消极式询证函 fBnlB_}e
114.purchase requisition 请购单 QygbfW6u
115.receiving report 验收报告 sEx`9_oZ
116.gross margin 毛利 ,IRy.
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117.manufacturing overhead 制造费用 .Lp\Jyegs
118.material requisition 领料单 <CN+VXF
119.inventory-taking 存货盘点 `|e3OCU
120.bond certificate 债券 %YwIR.o
121.stock certificate 股票 ?dY|,_O
122.audit report 审计报告 3>%:%bP
123.entity 被审计单位 ]::g-&%Um
124.addressee of the audit report 审计报告的收件人 o,_R;'\E[a
125.unqualified opinion 无保留意见 }o7"2hht
126.qualified opinion 保留意见 l [
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127.disclaimer of opinion 无法表示意见 GI)eq:K_U8
128.adverse opinion 否定意见 2py
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A (1)ABC 作业基础成本计算 p~17cH4~-f
A (2)absorbed overhead 已吸收制造费用 '<Jqp7$dL
A (3)absorption costing 吸收成本计算 f~{4hVA
A (4)account 账户,报表 *d&+?!
A (5)accounting postulate 会计假设 ,o sM|!,
A (6)accounting series release 会计公告文件 BL H~`N3U
A (7)accounting valuation 会计计价 4+q3
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A (8)account sale 承销清单 {qb2!}FQ
A (9)accountability concept 经营责任概念 jn+BH3e
A (10)accountancy 会计职业 18o5Gs;yx
A (11)accountant 会计师 9_lWB6
A (12)accounting 会计 a
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A (13)agency cost 代理成本 YxWA]
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A (14)accounting bases 会计基础 |6!L\/}M%
A (15)accounting manual 会计手册 0%"sOth
A (16)accounting period 会计期间 >%c7|\q[ R
A (17)accounting policies 会计方针 >rid3~
A (18)accounting rate of return 会计报酬率 [6f(3|"
A (19)accounting reference date 会计参照日 p
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A (20)accounting reference period 会计参照期间 !+T29QYK8
A (21)accrual concept 应计概念 i]}`e>fF
A (22)accrual expenses 应计费用 1[ 40\ sM
A (23)acid test ration 速动比率(酸性测试比率) /Bp5^(s
A (24)acquisition 购置 !uSG 1j"y
A (25)acquisition accounting 收购会计 ;l
c/FV[/
A (26)activity based accounting 作业基础成本计算 /eY}0q%
A (27)adjusting events 调整事项 i?B(I4a!G
A (28)administrative expenses 行政管理费 zaG1
A (29)advice note 发货通知 8 EUc
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A (30)amortization 摊销 DgODTxiX
A (31)analytical review 分析性检查 rVv4R/3+
A (32)annual equivalent cost 年度等量成本法 }$Z0v`
A (33)annual report and accounts 年度报告和报表 rLp
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A (34)appraisal cost 检验成本 ##BfI`FJ
A (35)appropriation account 盈余分配账户 H
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A (36)articles of association 公司章程细则 cc{^0JT
A (37)assets 资产 `}S;_g!
A (38)assets cover 资产保障 UB,:won
A (39)asset value per share 每股资产价值 u:M)JG
A (40)associated company 联营公司 Z
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A (41)attainable standard 可达标准 u_jhmKr~
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A (42)attributable profit 可归属利润 k%%0"+y#a
A (43)audit 审计 I8Q!`KJ
A (44)audit report 审计报告 n
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A (45)auditing standards 审计准则 Qz`v0"'w
A (46)authorized share capital 额定股本 4^_'LiX3[
A (47)available hours 可用小时 f]48>LRE8
A (48)avoidable costs 可避免成本 Z\>mAtm
B (49)back-to-back loan 易币贷款 rObg:(z&\
B (50)backflush accounting 倒退成本计算 {3eg4j.Z
B (51)bad debts 坏帐 }fh<L CwTi
B (52)bad debts ratio 坏帐比率 8C8,Q\WV(~
B (53)bank charges 银行手续费 &9F(C R
B (54)bank overdraft 银行透支 jKr>Ig=$tA
B (55)bank reconciliation 银行存款调节表 4~~G
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B (56)bank statement 银行对账单 T
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B (57)bankruptcy 破产 1h#e-Oyff
B (58)basis of apportionment 分摊基础 P@FE3g
B (59)batch 批量 #D-Ttla
B (60)batch costing 分批成本计算 .>
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B (61)beta factor B(市场)风险因素 DC(u,iW%6
B (62)bill 账单 x &*2R#Ai
B (63)bill of exchange 汇票 x};sti R
B (64)bill of landing 提单 d[`vd^hI
B (65)bill of materials 用料预计单 _*f
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B (66)bill payable 应付票据 JVR,Py:%G
B (67)bill receivable 应收票据 OCEhwB0
B (68)bin card 存货记录卡 A.cNOous|
B (69)bonus 红利 OE=.@Ry"
B (70)book-keeping 薄记 fVz0H1\J&
B (71)Boston classification 波士顿分类 f"R'Q|7D
B (72)breakeven chart 保本图 7'.]fs:
B (73)breakeven point 保本点 /wU4^8Hz
B (74)breaking-down time 复位时间 '+v[z=.8]
B (75)budget 预算 B3&C=*y
B (76)budget center 预算中心 xjh(;S'
B (77)budget cost allowance 预算成本折让 11?d,6Jl
B (78)budget manual 预算手册 $7*@TMX
B (79)budget period 预算期间 97vQM
B (80)budgetary control 预算控制 om2)Cd9~7
B (81)budgeted capacity 预算生产能力 <+_WMSf;4
B (82)burden 制造费用 Yht |^ =a
B (83)business center 经营中心 pvhN.z
B (84)business entity 营业个体 }///k]_Sh
B (85)business unit 经营单位 rw.DKM'
B (86)buy-out management 管理性购买产权 =w ! 6un
B (87)by-product 副产品 [oOV@GE
C (88)called-up share capital 催缴股本 ET;-'vd
C (89)capacity 生产能力 ZoR6f\2M
C (90)capacity ratios 生产能力比率 D[dI_|59a
C (91)capital 资本 w+gPU1|(r
C (92)capital assets pricing model资本资产计价模式 GDYFhH7H
C (93)capital commitment 承诺资本 _b9>ZF~
C (94)capital employed 已运用的资本 ;s?,QvE{r#
C (95)capital expenditure 资本支出 YI?tmqzt
C (96)capital expenditureauthorization 资本支出核准 `]F#j ]"
C (97)capital expenditure control 资本支出控制 EbnV"]1
C (98)capital expenditure proposal资本支出申请 L
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C (99)capital funding planning 资本基金筹集计划 &M7AM"9
C (100)capital gain 资本收益 xE-
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C (101)capital investment appraisal资本投资评估 xM?tdQ~VHY
C (102)capital maintenance 资本保全 upiYo(sN.
C (103)capital resource planning 资本资源计划 oZ>2Tt%
C (104)capital surplus 资本盈余 B/I1<%Yk
C (105)capital turnover 资本周转率 ZMGC@4^F
C (106)card 记录卡 NIG*
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C (107)cash 现金 ]/7#[
C (108)cash account 现金账户 bMGXx>x
C (109)cash book 现金账薄
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C (110)cash cow 金牛产品 h/]));p
C (111)cash flow 现金流量 {R?VB!dR
C (112)cash discounted 现金贴现 b1EY6'R2
C (113)cash flow budget 现金流量预算 Pr3>}4M
C (114)cash flow statement 现金流量表 \?vn0;R4
C (115)cash ledger 现金分类账 f@0Km^a Uc
C (116)cash limit 现金限额 5=Il2
C (117)CCA 现时成本会计 @s0 mX3P
C (118)center 中心 H^+Znmo
C (119)changeover time 变更时间 \lF-]vz*
C (120)chartered entity 特许经济个体 P98g2ak
C (121)cheque 支票 A'n{K#
C (122)cheque register 支票登记薄 \7G.a
nY
C (123)coin analysis 零钱分类 wZt2%+$6m
C (124)classification 分类 @4Lol2
C (125)clock card 工时卡 Va^(cnwa
C (126)code 代码 MP~+@0cv
C (127)commitment accounting 承诺确认会计 p21li}Iu
C (128)common cost 共同成本 zT ")!Df>'
C (129)company limited byguarantee 有限担保责任公司 hfpis==
C (130)company limited shares 股份有限公司 W4=A
.2[q
C (131)competitive position 竞争能力状况 @zT2!C?^L
C (132)concept 概念 >3&9Wbv>
C (133)conglomerate 跨行业企业 P>'29$1'
C (134)consistency concept 一致性概念 4xgfm.9I^
C (135)consolidated accounts 合并报表 @[bFlqsE
C (136)consolidation accounting 合并会计 Tr,
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C (137)consortium 财团
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C (138)contingency plan 应急计划 EAoq2_(`a
C (139)contingent liabilities 或有负债 2:&L|;
C (140)continuous operation 连续生产 m}'!W`<
C (141)contra 抵消 3-BC4y/
C (142)contract cost 合同成本 7=a
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C (143)contract costing 合同成本计算 r%%@~ \z
C (144)contribution 贡献毛益 gdS@NUM
C (145)contribution centre 贡献中心 yeA]j[ #
C (146)contribution chart 贡献图 p5J!j I
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 &3:<WU:U
C (148)contribution to salesration 贡献毛益对销售比率 !e}4>!L,(^
C (149)control 控制 #lF 2qw
C (150)control account 控制帐户 [= Xb*~
C (151)control limits 控制限度 gSkY c{b
C (152)controllability concept 可控制概念 =z\/xzAwX
C (153)controllable cost 可控制成本 s3=slWY=
C (154)conversion cost 加工成本 }j{Z
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 '`j MNKn\
C (156)corporate appraisal 公司评估 )\J~KB4
C (157)corporate planning 公司计划 f&
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C (158)corporate social reporting 公司社会报告 oG
c9
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C (159)corporation 股份公司 @>`qf
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C (160)cost 成本 )1f.=QZN^;
C (161)cost account 成本帐户 De<i
8/^=
C (162)cost accounting 成本会计 izR#XeBm
C (163)cost accounting manual 成本手册 0@RVM|
C (164)cost accounts calendar 成本报表的日历时间 >]kZ2gVt
C (165)cost adjustment 成本调整 [ ^gb6W9Y
C (166)cost allocation 成本分配 ;f
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C (167)cost apportionment 成本分摊 Zi<(>@z2
C (168)cost attribution 成本归属 on
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C (169)cost audit 成本审计 )N
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C (170)cost behaviour 成本性态 y w:=$e5
C (171)cost benefit analysis 成本效益分析 FBa-gm<9
C (172)cost center 成本中心 "8E=*2fcw
C (173)cost driver 成本动因