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注会《审计》英语常用词汇 Bb9/nsbE
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1.audit 审计
O3~7
2.attestation 鉴证 dk>qTY+j5
3.credibility 可信赖程度 w g
U2q|
4.audit of financial statements 财务报表审计 ,LftQ1*;
5.agreed-upon procedures 执行商定程序 6O\a\z
6.high levels of assurance 高水平保证 X-k$6}D
7.compilation 编制
n&\DJzW\#
8.reliability 可靠性 B6J<
9.relevance 相关性 ]Mb
:zs<r
10.professional skepticism 职业谨慎 Tx:S{n7&
11.objectivity 客观性 9gQ
]!Oq
12. professional competence 专业胜任能力 :TkR]bhm
13.Senior/CPA-in-charge 项目经理 hA:RVeS{
14.audit engagement letter 业务约定书 b;jr
;I
15.recurring audit 连续审计 y*H rv
16.the client 委托人 n=qu?xu
17.change CPA 更换注册会计师 `PS^o#
18.the existing CPA 现任注册会计师 %2,'x
19.the successor CPA 后任注册会计师 nXM[#~
20.the preceding CPA前任注册会计师 N.F//n
21.issue the audit report 出具审计报告 #fT<]j(
22.expert 专家 F~;UD<<"H
23.the board of directors 董事会 |{V@t1`
24.knowledge of the entity‘ s business 了解被审计单位情况 Yc p<N>)
25.assess material misstatement risks评估重大错报风险 \w@V7~vA
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 J7FzOwd1h
27.a general knowledge of —— 初步了解―――的情况 B0$ge"FK9
28.a more knowledge of—— 进一步了解的情况 N'n\_ x
29.the prior year‘s working papers 以前年度工作底稿 mTgsvC
30.minutes of meeting 会议纪要 [5i}C
K_=
31.business risks 经营风险 &e)V!o@wJV
32.appropriateness 适当性 $iMbtA5aQ
33.accounting estimate 会计估计 ^t}8E2mq
34.management representations 管理层声明 bvF-F$n%F
35.going concern assumption 持续经营假设 #,CK;h9jy!
36.audit plan 审计计划 5fY7[{2
37.significant audit areas 重点审计领域 h[i@c`3/2
38.error 错误 wq:"/2p1
39.fraud舞弊 @XQItc<
40.modified or additional procedures 修改或追加审计程序 mRT$@xa]J
41.misappropriation of assets 侵占资产 'bn$"A"{o
42.transactions without substance 虚假交易 vM?jm!nd
43.unusual pressures 异常压力 HApjXv!U[
44.the suspected noncompliance 涉嫌存在违法行为 lN~u='Kc
45.materialiy 重要性 Pq3m(+gf
46.exceed the materiality level 超过重要性水平 ?5j}&Y3
47.approach the materiality level 接近重要性水平 AQjf\i
48.an acceptably low level 可接受水平
;!pSYcT,
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 <~}NxY\5
50.misstatements or omissions 错报或漏报 ypLt6(1j%
51.aggregate 总计 /pQUu(~h_
52.subsequent events 期后事项 }NY! z
^
53.adjust the financial statements 调整财务报表 WPDi)UX
54.perform additional audit procedures 实施追加的审计程序 \\Te\l|L
55.audit risk 审计风险 `h='FJ/!
56.detection risk 检查风险 r^T+I3
57.inappropriate audit opinion 不适当的审计意见 W0k7(v)
58.material misstatement 重大的错报 a/TeBx#yG
59.tolerable misstatement 可容忍错报 fb?YDM
60.the acceptable level of detection risk 可接受的检查风险 9o+e3TXp#
61.assessed level of material misstatement risk 重大错报风险的评估水平 N7UGgn=
62.simall business 小规模企业 :wY(</H
63.accounting system 会计系统 IN?6~O
p
64.test of control 控制测试 X?++I4\
65.walk-through test 穿行测试 S<81r2LT
66.communication 沟通 se*!OiOt
67.flow chart 流程图 =^mBj?(V7
68.reperformance of internal control 重新执行 a St:G*a"
69.audit evidence 审计证据 3XcFBFE
70.substantive procedures 实质性程序 &f-x+
y
71.assertions 认定 [!Zyp`:
72.esistence 存在 #b>D^=NV>)
73.occurrence 发生 cCv@fks
74.completeness 完整性 h
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75.rights and obligations 权利和义务 l#& \,T
76.valuation and allocation 计价和分摊 s[Whg!2~
77.cutoff 截止 s|D[_N!|
78.accuracy 准确性 )St`}qu;
79.classification 分类 pM}n)Q!{3"
80.inspection 检查 ~n;U5hcB
81.supervision of counting 监盘 TT^L)d
82.observation 观察 z-JYzxL9
83.confirmation 函证 ;4k/h/o1#
84.computation 计算 -\~HAnh
85.analytical procedures 分析程序 @Px_\w
86.vouch 核对 "{x+ \Z\
87.trace 追查 !|~yf3
88.audit sampling 审计抽样 ODKHI\U
89.error 误差 \[<8AV"E-'
90.expected error 预期误差 ?U3~rro!
91.population 总体 -cgMf\YF
92.sampling risk 抽样风险 09J,!NN
93.non- sampling risk 非抽样风险 zxC~a97`
94.sampling unit 抽样单位 .o)
95.statistical sampling 统计抽样 K>_~|ZN1C8
96.tolerable error 可容忍误差 l*b0uF
97.the risk of under reliance 信赖不足风险 7`HKa@
98.the risk of over reliance 信赖过度风险 ^?S lM
99.the risk of incorrect rejection 误拒风险 4VP$,|a
100. the risk of incorrect acceptance 误受风险 &
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101.working trial balance 试算平衡表 ZY*_x)h+#7
102.index and cross-referencing 索引和交叉索引 o!zo%#0;#)
103.cash receipt 现金收入 s&M#]8x;x
104.cash disbursement 现金支出 juB /?'$~
105.bank statement 银行对账单 l4AXjq2
106.bank reconciliation 银行存款余额调节表 8qwPk4
107.balance sheet date 资产负债表日 0}9
108.net realizable value 可变现净值 x.>&|Ej
109.storeroom 仓库 8TCbEPS@Q
110.sale invoice 销售发票 jdd3[
111.price list 价目表 H=6-@+ !o
112.positive confirmation request 积极式询证函 \L"0Pmt[
113.negative confirmation request 消极式询证函 ne# %Gr
114.purchase requisition 请购单 ?i$MinK
115.receiving report 验收报告 zU";\);
116.gross margin 毛利 s]
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117.manufacturing overhead 制造费用 G\|P3j
118.material requisition 领料单 22R
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119.inventory-taking 存货盘点 yAQ)/u[|
120.bond certificate 债券 D
4<,YBvV
121.stock certificate 股票 I@ D<rjR
122.audit report 审计报告 D<lV WP
123.entity 被审计单位 &/$
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124.addressee of the audit report 审计报告的收件人 O
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125.unqualified opinion 无保留意见 , RU
126.qualified opinion 保留意见 X4/3
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127.disclaimer of opinion 无法表示意见 gH/(4h
128.adverse opinion 否定意见 v*^'|QyM7
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A (1)ABC 作业基础成本计算 YbJB.;qK
A (2)absorbed overhead 已吸收制造费用 ;RS^^vDm
A (3)absorption costing 吸收成本计算 Vo9FlYj
A (4)account 账户,报表 7W=s.Gy7G\
A (5)accounting postulate 会计假设 UVD*GsBk
A (6)accounting series release 会计公告文件 Lv@'v4.({
A (7)accounting valuation 会计计价 -932[+
A (8)account sale 承销清单 KP
CZiu7
A (9)accountability concept 经营责任概念 8r.3t\o)X
A (10)accountancy 会计职业 @gi / 1 cq
A (11)accountant 会计师 */j[n$K>~`
A (12)accounting 会计 JPq' C$
A (13)agency cost 代理成本 .2SD)<}(9
A (14)accounting bases 会计基础 ad`7[fI
A (15)accounting manual 会计手册 'h>CgR^NM1
A (16)accounting period 会计期间 J )UCy;Y
A (17)accounting policies 会计方针 " (yw(/
A (18)accounting rate of return 会计报酬率 a.up&g_$
A (19)accounting reference date 会计参照日 .x_F4 #Ka
A (20)accounting reference period 会计参照期间 C,,S<=L:
A (21)accrual concept 应计概念 j=Z;M1
A (22)accrual expenses 应计费用 w%~Mg3|
A (23)acid test ration 速动比率(酸性测试比率) RC^k#
+
A (24)acquisition 购置 ^\w!D{Y7Q
A (25)acquisition accounting 收购会计 a>#]d
A (26)activity based accounting 作业基础成本计算 ^F87gow%`B
A (27)adjusting events 调整事项 ~\u?Nf~L
A (28)administrative expenses 行政管理费 V BjA$.
A (29)advice note 发货通知 Q$x
3uH\@
A (30)amortization 摊销 4]no#lVRJ
A (31)analytical review 分析性检查 AizLzR$OG
A (32)annual equivalent cost 年度等量成本法 [ N0"mE<
A (33)annual report and accounts 年度报告和报表 dQI6.$?
A (34)appraisal cost 检验成本 zRgl`zREr
A (35)appropriation account 盈余分配账户 du&9mOrr
A (36)articles of association 公司章程细则 (
\7Yo^
A (37)assets 资产 M8|kmF\B
A (38)assets cover 资产保障 -fD W>]_
A (39)asset value per share 每股资产价值 _aw49ag;
A (40)associated company 联营公司 U\6Ee-1#_
A (41)attainable standard 可达标准 Xd'B0kQaT
B+[L/C}=;
A (42)attributable profit 可归属利润 Cg]S`R-
A (43)audit 审计 Z+
)<FX
A (44)audit report 审计报告 iM~qSRb#mJ
A (45)auditing standards 审计准则 8xYeaK
A (46)authorized share capital 额定股本 *P+8^t#Vp
A (47)available hours 可用小时
cfL:#IM
A (48)avoidable costs 可避免成本 W@61rT}c
B (49)back-to-back loan 易币贷款 -o YJ&r
B (50)backflush accounting 倒退成本计算 Ns.{$'ll
B (51)bad debts 坏帐 .> ^U
mM
B (52)bad debts ratio 坏帐比率 BHDd^bd
B (53)bank charges 银行手续费 TJ
s ~}&L
B (54)bank overdraft 银行透支 W=2#Q2)
B (55)bank reconciliation 银行存款调节表 dwVo"_Yr
B (56)bank statement 银行对账单 "*N]Y^6/A
B (57)bankruptcy 破产 }PzHtA,V
B (58)basis of apportionment 分摊基础 3j w4#GW
B (59)batch 批量 ]%[. > mR
B (60)batch costing 分批成本计算 *[tLwl.
B (61)beta factor B(市场)风险因素 TlJ'pG 4^
B (62)bill 账单 8s>OO&
B (63)bill of exchange 汇票 [[KIuW~ot
B (64)bill of landing 提单 LR
y&/d
B (65)bill of materials 用料预计单 %R?#Y1Tq;
B (66)bill payable 应付票据 eKL3Y_5p@
B (67)bill receivable 应收票据 cTLW}4m%g
B (68)bin card 存货记录卡 Env_??xq
B (69)bonus 红利 'V}4_3#q
B (70)book-keeping 薄记 1p(9hVA
B (71)Boston classification 波士顿分类 lA,*]Mr~
B (72)breakeven chart 保本图 )<_:%oB
B (73)breakeven point 保本点 >C/O >g
B (74)breaking-down time 复位时间 xcQ
:&q
B (75)budget 预算 pR3K~bx^
B (76)budget center 预算中心 >0I\w$L
B (77)budget cost allowance 预算成本折让 )0{ZZ-beG
B (78)budget manual 预算手册
}N@+bNh~
B (79)budget period 预算期间 E 7"`D\*
B (80)budgetary control 预算控制 9~}.f1z
B (81)budgeted capacity 预算生产能力 n4
J*04K
B (82)burden 制造费用 Fy^MI*}BZ
B (83)business center 经营中心 =7-@&S=?s
B (84)business entity 营业个体 dA$qzQ
B (85)business unit 经营单位 'E %+ O
B (86)buy-out management 管理性购买产权 N683!wNX
B (87)by-product 副产品 F"t.ND
C (88)called-up share capital 催缴股本 pxHJX2
C (89)capacity 生产能力 vp`s< ;CA
C (90)capacity ratios 生产能力比率 I=&Kn@^
C (91)capital 资本 nH|7XY9"
C (92)capital assets pricing model资本资产计价模式 *w6(nG'M{
C (93)capital commitment 承诺资本 Hs(U|BXU
C (94)capital employed 已运用的资本 bw OG|\
C (95)capital expenditure 资本支出 $J]o\~Z J
C (96)capital expenditureauthorization 资本支出核准 Cm#[$T@C
C (97)capital expenditure control 资本支出控制 7aeyddpM
C (98)capital expenditure proposal资本支出申请 (r"2XXR
C (99)capital funding planning 资本基金筹集计划 m]'P3^<{P
C (100)capital gain 资本收益 jCL 1Bj
C (101)capital investment appraisal资本投资评估 f9La79v
C (102)capital maintenance 资本保全 WS1#i\0
C (103)capital resource planning 资本资源计划 Vnnl~|Xx
C (104)capital surplus 资本盈余 ~A-D>.ZH
C (105)capital turnover 资本周转率 U
)J/so)
C (106)card 记录卡 NSQ#\:3:S
C (107)cash 现金 KNqs=
:i
C (108)cash account 现金账户 ] F2{:RW
C (109)cash book 现金账薄
iKEHwm
C (110)cash cow 金牛产品 3zo:)N \K
C (111)cash flow 现金流量 <{1=4PA
C (112)cash discounted 现金贴现 \mDBOC0eK
C (113)cash flow budget 现金流量预算 G*rlU
C (114)cash flow statement 现金流量表 7kh(WtUz
C (115)cash ledger 现金分类账 y/!jC]!+c
C (116)cash limit 现金限额 Y]H,rO
C (117)CCA 现时成本会计 ]xN)>A2
C (118)center 中心 $;B
0x
C (119)changeover time 变更时间 _#TbOfu
C (120)chartered entity 特许经济个体 rjL4t^rT
C (121)cheque 支票 hbE~.[Y2r
C (122)cheque register 支票登记薄 :U/x(
C (123)coin analysis 零钱分类 ?TY/'-M5
C (124)classification 分类 ?eri6D,86w
C (125)clock card 工时卡 3}2a3)
C (126)code 代码 )jed@?
C (127)commitment accounting 承诺确认会计 z-?WU
C (128)common cost 共同成本 Bngvm9k3
C (129)company limited byguarantee 有限担保责任公司 4>t=r\"4
C (130)company limited shares 股份有限公司 vs(x;
zpJ
C (131)competitive position 竞争能力状况 oE'Flc.
C (132)concept 概念 Qk`LBvg1
C (133)conglomerate 跨行业企业 BHJS.o*j~
C (134)consistency concept 一致性概念 i|QL6e*0
C (135)consolidated accounts 合并报表 ZMmf!cKY:'
C (136)consolidation accounting 合并会计 vlh$N
K+F
C (137)consortium 财团
peGh-
C (138)contingency plan 应急计划 tqicyNL
C (139)contingent liabilities 或有负债 NLF
6O9
C (140)continuous operation 连续生产 Qs;MEt 1
C (141)contra 抵消 L~e{Vv8UR
C (142)contract cost 合同成本 D4\
*
,w
C (143)contract costing 合同成本计算 pEX|zee
C (144)contribution 贡献毛益 btWvoKO*
C (145)contribution centre 贡献中心 8&UwnEk<
C (146)contribution chart 贡献图 }<g-0&GLm
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 !MQVtn^C#
C (148)contribution to salesration 贡献毛益对销售比率 Ygfv?
C (149)control 控制 @&GfCg5Cb
C (150)control account 控制帐户 9\KMU@Ne
C (151)control limits 控制限度 ~oE@y6Q
C (152)controllability concept 可控制概念 V25u_R`{
C (153)controllable cost 可控制成本 o1)8?h
C (154)conversion cost 加工成本 _
e94
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ~<q^4w.=7C
C (156)corporate appraisal 公司评估 hO0g3^
C (157)corporate planning 公司计划 S F&EVRv
C (158)corporate social reporting 公司社会报告 A,]%*kg2
C (159)corporation 股份公司 Z$:iq
C (160)cost 成本 @"'$e_jj"
C (161)cost account 成本帐户 DE" Y(;S
C (162)cost accounting 成本会计 <}bF49z
C (163)cost accounting manual 成本手册 zb& 3{,
C (164)cost accounts calendar 成本报表的日历时间 ^=7XA894
C (165)cost adjustment 成本调整 =w2_1F"
C (166)cost allocation 成本分配 &20}64eW%
C (167)cost apportionment 成本分摊 ,'>O#kD
C (168)cost attribution 成本归属 p@jwHlX
C (169)cost audit 成本审计 Or,W2
C (170)cost behaviour 成本性态 \cW9"e'
C (171)cost benefit analysis 成本效益分析 U['|t<^uf
C (172)cost center 成本中心 L}\~)
C (173)cost driver 成本动因