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注会《审计》英语常用词汇 s?0r\ cc|:
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1.audit 审计 ?\c*DNM'
2.attestation 鉴证 $#KSvo{otI
3.credibility 可信赖程度 h!d#=.R
4.audit of financial statements 财务报表审计 YJ3970c/M
5.agreed-upon procedures 执行商定程序 UK_2i(I"e
6.high levels of assurance 高水平保证 {Ziq~{W_
7.compilation 编制 c?IIaj
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8.reliability 可靠性 Yq1 ~"he8
9.relevance 相关性 L
Q;JtLu1
10.professional skepticism 职业谨慎 :U r%.0
11.objectivity 客观性 =q6yb@
12. professional competence 专业胜任能力 D
.?KgOZ
13.Senior/CPA-in-charge 项目经理 J3q}DDnEo
14.audit engagement letter 业务约定书 apw8wL2
15.recurring audit 连续审计 k)S7SbQ
16.the client 委托人 WBC'~ h<@
17.change CPA 更换注册会计师 B623B HwS
18.the existing CPA 现任注册会计师 w7dG=a&
19.the successor CPA 后任注册会计师 _k
~bH\(
20.the preceding CPA前任注册会计师 >aa-ix
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21.issue the audit report 出具审计报告 "h:xdaIE/p
22.expert 专家 /jS
23.the board of directors 董事会 DVpqm6$Q
24.knowledge of the entity‘ s business 了解被审计单位情况 0D.YO<PU
25.assess material misstatement risks评估重大错报风险 0'L+9T5
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 >
]6Eb`v
27.a general knowledge of —— 初步了解―――的情况 ^[qmELW#7
28.a more knowledge of—— 进一步了解的情况 D, 3x:nK
29.the prior year‘s working papers 以前年度工作底稿 :k(aH Ua
30.minutes of meeting 会议纪要 %PkJ7-/b|^
31.business risks 经营风险 (U|W=@8`
32.appropriateness 适当性 T_\GvSOI
33.accounting estimate 会计估计 Gc
SX5c
34.management representations 管理层声明 oq0G@
35.going concern assumption 持续经营假设 kyY tL_SD
36.audit plan 审计计划 '<XG@L
37.significant audit areas 重点审计领域 m _:ib}
38.error 错误 6.K)uQgjmv
39.fraud舞弊 >L=l
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40.modified or additional procedures 修改或追加审计程序 !FO||z(vb
41.misappropriation of assets 侵占资产 hg\$>W~2
42.transactions without substance 虚假交易 s6KZV@1
43.unusual pressures 异常压力 l&T;G9z
44.the suspected noncompliance 涉嫌存在违法行为 8G{} r
45.materialiy 重要性 eb+[=nmP
46.exceed the materiality level 超过重要性水平 \UK 9
47.approach the materiality level 接近重要性水平 ii~~xt1
48.an acceptably low level 可接受水平 r!#a.
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 V1"+4&R^T_
50.misstatements or omissions 错报或漏报 >i`'e~%
51.aggregate 总计 AZtZa'hbkQ
52.subsequent events 期后事项 ~Jq<FVK
53.adjust the financial statements 调整财务报表 \UN7lDH
54.perform additional audit procedures 实施追加的审计程序 vH7"tz&RIp
55.audit risk 审计风险 gv<9XYByt
56.detection risk 检查风险 nP_ s+k
57.inappropriate audit opinion 不适当的审计意见 !xa,[$w(^
58.material misstatement 重大的错报 NFc<%#H
59.tolerable misstatement 可容忍错报 'MsxZqW"~
60.the acceptable level of detection risk 可接受的检查风险 5$zC,g*#
61.assessed level of material misstatement risk 重大错报风险的评估水平 tR2IjvmsX
62.simall business 小规模企业 =zI
eZ7
63.accounting system 会计系统 j7uiZU;3Rx
64.test of control 控制测试 v( (fRX.`
65.walk-through test 穿行测试 xJZbax[
66.communication 沟通 2&5"m;<
67.flow chart 流程图 K4l,YR;r
68.reperformance of internal control 重新执行 6' ?Y]K
69.audit evidence 审计证据 BIX%Bu0'f
70.substantive procedures 实质性程序 =">O;L.xj
71.assertions 认定 +]*?J1Y8Z
72.esistence 存在 5z#>>|1>#
73.occurrence 发生 L6U[H#3(
74.completeness 完整性 6K*7%8Y/G
75.rights and obligations 权利和义务 WKmGw^
76.valuation and allocation 计价和分摊 RQ|!?\a=
77.cutoff 截止 3QGg;
78.accuracy 准确性 yjN|PqtSV
79.classification 分类 \!s0VEE
80.inspection 检查 #nn2odR
81.supervision of counting 监盘 OGh bH a
82.observation 观察 .cle^P
83.confirmation 函证 JNk
]$ xz
84.computation 计算 B4&x?-0ZC
85.analytical procedures 分析程序 &.Yh_
86.vouch 核对 K3 "co1]u
87.trace 追查 1LcQ*d
88.audit sampling 审计抽样 %'t~+_
89.error 误差 :^?ZVi59j
90.expected error 预期误差 iVnrv`k,
91.population 总体 rWSw1(sAA
92.sampling risk 抽样风险 WvNX%se]3
93.non- sampling risk 非抽样风险 >*Y~I0>
94.sampling unit 抽样单位 1kTJMtZG~
95.statistical sampling 统计抽样 ^9"|tWf6O
96.tolerable error 可容忍误差 zneK)C8&q3
97.the risk of under reliance 信赖不足风险 8ae]tX5$
98.the risk of over reliance 信赖过度风险 $NJi]g|<3
99.the risk of incorrect rejection 误拒风险 -zMXc"'C^k
100. the risk of incorrect acceptance 误受风险 Z/56JYt!~
101.working trial balance 试算平衡表
voV=}.(p
102.index and cross-referencing 索引和交叉索引 CWt,cwFW
103.cash receipt 现金收入 f{5)yZ`J*
104.cash disbursement 现金支出 &~^"yo#b
105.bank statement 银行对账单 a<c % Xy/
106.bank reconciliation 银行存款余额调节表 qFf'RgUtP
107.balance sheet date 资产负债表日 ugucq},[
108.net realizable value 可变现净值 K3'`!K a*
109.storeroom 仓库 Z]oa+W+
110.sale invoice 销售发票 =s1"<hH}O)
111.price list 价目表 Wu:vO2aw8
112.positive confirmation request 积极式询证函 #).om*Xh
113.negative confirmation request 消极式询证函 Q)H Vh
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114.purchase requisition 请购单 y&9v0&o
115.receiving report 验收报告 )"
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116.gross margin 毛利 ~D<o}ItRF
117.manufacturing overhead 制造费用 ,Ea.ts>
118.material requisition 领料单 (!{_O_&
119.inventory-taking 存货盘点 -4Y}Y59\
120.bond certificate 债券 I+8m1*
121.stock certificate 股票 ,GZ(>|
122.audit report 审计报告 A3yVT8
123.entity 被审计单位 N;RZIg(x
124.addressee of the audit report 审计报告的收件人 NfS0yQPx
125.unqualified opinion 无保留意见 <hQ@]2w$
126.qualified opinion 保留意见 d/Fjs0pt
127.disclaimer of opinion 无法表示意见 az0( 54M
128.adverse opinion 否定意见 =@V4V} ?
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A (1)ABC 作业基础成本计算 #y}@FG
A (2)absorbed overhead 已吸收制造费用 w0tlF:Eg
A (3)absorption costing 吸收成本计算 @wZ`;J %
A (4)account 账户,报表 M)Tv(7
A (5)accounting postulate 会计假设 D-A#{e _
A (6)accounting series release 会计公告文件 8r)eiERv
A (7)accounting valuation 会计计价 C6CX{IA]
A (8)account sale 承销清单 U:gE:t f
A (9)accountability concept 经营责任概念 :#c? `>uV
A (10)accountancy 会计职业 m->
chOu~|
A (11)accountant 会计师 F)5QpDmqb
A (12)accounting 会计 q.~.1
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A (13)agency cost 代理成本 =<O{
A (14)accounting bases 会计基础 kH1l -mxz
A (15)accounting manual 会计手册 c*MjBAq
A (16)accounting period 会计期间 @MAk/mb
&
A (17)accounting policies 会计方针 H*EQ%BLW^,
A (18)accounting rate of return 会计报酬率 (al7/EhY
A (19)accounting reference date 会计参照日 1:q55!b
A (20)accounting reference period 会计参照期间 [WX+/pm7>
A (21)accrual concept 应计概念 %v
:a
A (22)accrual expenses 应计费用 } +i
ZY\t
A (23)acid test ration 速动比率(酸性测试比率)
KW^s~j
A (24)acquisition 购置 8Tv;,a
A (25)acquisition accounting 收购会计 9"_qa q
A (26)activity based accounting 作业基础成本计算 l
yO_rZT
A (27)adjusting events 调整事项 ^7F!>!9Ca
A (28)administrative expenses 行政管理费 D\N-ye1LE
A (29)advice note 发货通知 qV9`
A (30)amortization 摊销 peR=J7
A (31)analytical review 分析性检查 6~;fj+S
A (32)annual equivalent cost 年度等量成本法 r"Pj,}$A
A (33)annual report and accounts 年度报告和报表 2~ Gcoda
A (34)appraisal cost 检验成本 ~e,
A (35)appropriation account 盈余分配账户 ;QREwT~H
A (36)articles of association 公司章程细则 X
\X
A (37)assets 资产 {5^'u^E
A (38)assets cover 资产保障 d7$H})[^
A (39)asset value per share 每股资产价值 .;iXe
A (40)associated company 联营公司 7+#^:;19`
A (41)attainable standard 可达标准 L~I<y;x
g%1!YvS3v
A (42)attributable profit 可归属利润 !*?&V3!
A (43)audit 审计 (RWZ[-;)
A (44)audit report 审计报告 N$p}rh#
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A (45)auditing standards 审计准则 zd>[uIOR
A (46)authorized share capital 额定股本 5}e-\:J>B
A (47)available hours 可用小时 S;i^ucAF
A (48)avoidable costs 可避免成本 XrFyN(p
B (49)back-to-back loan 易币贷款 r7JILk
B (50)backflush accounting 倒退成本计算 OtY.s\m y
B (51)bad debts 坏帐 92+({ fgW
B (52)bad debts ratio 坏帐比率 UFouIS#L
B (53)bank charges 银行手续费 }@SZ!-t%rD
B (54)bank overdraft 银行透支 :
}UWy?F
B (55)bank reconciliation 银行存款调节表 5(u7b
B (56)bank statement 银行对账单 &"Ua"H)
B (57)bankruptcy 破产 Drk9F"J
B (58)basis of apportionment 分摊基础 ZJ=-cE2n
B (59)batch 批量 57v[b-SK
B (60)batch costing 分批成本计算 p
Ic;9
B (61)beta factor B(市场)风险因素 :NA cad
B (62)bill 账单
7&'^H8V
B (63)bill of exchange 汇票 o@EV>4e y
B (64)bill of landing 提单 kOFEH!9&
B (65)bill of materials 用料预计单 hKt
AvTg
B (66)bill payable 应付票据 >F Z6\
B (67)bill receivable 应收票据 ]/JE#
B (68)bin card 存货记录卡 f!xIMIl)+
B (69)bonus 红利 }I#;~|v~<
B (70)book-keeping 薄记 HP*x?|4
B (71)Boston classification 波士顿分类 5(2g*I
B (72)breakeven chart 保本图 7.8ukAud
B (73)breakeven point 保本点 &tLg}7?iB
B (74)breaking-down time 复位时间 kxThtjgv
B (75)budget 预算 f^:9gRt
B (76)budget center 预算中心 V6BCW;
B (77)budget cost allowance 预算成本折让 !COaPrg
B (78)budget manual 预算手册 @ DU]XKv
B (79)budget period 预算期间 X7NRQ3P@
B (80)budgetary control 预算控制 xO"5bj
B (81)budgeted capacity 预算生产能力 IDdhBdQ
B (82)burden 制造费用 1p+2*c
B (83)business center 经营中心 czdNqk.kh
B (84)business entity 营业个体 8
6?D
B (85)business unit 经营单位 8
x|NR?
B (86)buy-out management 管理性购买产权
5t:4%
B (87)by-product 副产品 wvx
N6
C (88)called-up share capital 催缴股本 qGl+KI
C (89)capacity 生产能力 0(@8
C (90)capacity ratios 生产能力比率 rQj.W6w=
C (91)capital 资本 - FA#hUK$
C (92)capital assets pricing model资本资产计价模式 Ij@YOt
C (93)capital commitment 承诺资本 |+cyb<(V J
C (94)capital employed 已运用的资本 -t:yy:4
C (95)capital expenditure 资本支出 _BHb0zeot
C (96)capital expenditureauthorization 资本支出核准 p?0 a"5Q
C (97)capital expenditure control 资本支出控制 N@?Fpmu/k
C (98)capital expenditure proposal资本支出申请 )nQpO"+M
C (99)capital funding planning 资本基金筹集计划
Zhz.8W
C (100)capital gain 资本收益 Zo-s_6uC
C (101)capital investment appraisal资本投资评估 qJ5Y}/r
C (102)capital maintenance 资本保全 vRRi"bo
C (103)capital resource planning 资本资源计划 6>Lr
C (104)capital surplus 资本盈余 xJ^Gtq Um
C (105)capital turnover 资本周转率 &P[eA
u
C (106)card 记录卡 -;Cl0O%
C (107)cash 现金 Ax=Rb
B"
C (108)cash account 现金账户 ?Xh=rx_
C (109)cash book 现金账薄 fCO!M1 t
C (110)cash cow 金牛产品 M6pGf_qt
C (111)cash flow 现金流量 l'B`f)
C (112)cash discounted 现金贴现 W O|2x0K
C (113)cash flow budget 现金流量预算 ]/bf#&@g`k
C (114)cash flow statement 现金流量表 y?CEV-3+
C (115)cash ledger 现金分类账 c<pr1g
C (116)cash limit 现金限额 IUbYw
~f3
C (117)CCA 现时成本会计 L$i&>cF\_>
C (118)center 中心 w<-CKM3qe
C (119)changeover time 变更时间 8yB
C (120)chartered entity 特许经济个体 [KV
BT;q6
C (121)cheque 支票 Z3~$"V*ZB{
C (122)cheque register 支票登记薄 Co[ rhs
C (123)coin analysis 零钱分类 B=u@u([.
C (124)classification 分类 /NMd GKr
C (125)clock card 工时卡 !OPa
`kSh
C (126)code 代码 VISNmz2P
C (127)commitment accounting 承诺确认会计 ~Q>97%
C (128)common cost 共同成本 qD7#q]
C (129)company limited byguarantee 有限担保责任公司 _Bb/~^
C (130)company limited shares 股份有限公司 oPo<F5M]d%
C (131)competitive position 竞争能力状况 r,L#JR w#-
C (132)concept 概念 xo7H^!_
C (133)conglomerate 跨行业企业 qyp"q{k0
C (134)consistency concept 一致性概念 UT==x<
C (135)consolidated accounts 合并报表 e@NS=U` <
C (136)consolidation accounting 合并会计 T AwA)Zg
C (137)consortium 财团 w[~$.FM/
C (138)contingency plan 应急计划 M-T&K%/lW
C (139)contingent liabilities 或有负债 g=o)=sQd
C (140)continuous operation 连续生产
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p
C (141)contra 抵消 Y>R|Uf.o z
C (142)contract cost 合同成本 >m44U 9
C (143)contract costing 合同成本计算 UccnQZ7/I
C (144)contribution 贡献毛益 NVcL9"ht*@
C (145)contribution centre 贡献中心 8QXxRD;0:
C (146)contribution chart 贡献图 k
.KN9=o
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 4g$mz
:vo
C (148)contribution to salesration 贡献毛益对销售比率 azS"*#r6}
C (149)control 控制 R1 hb-
C (150)control account 控制帐户 ZV,n-M =
C (151)control limits 控制限度 CP]BSyim'
C (152)controllability concept 可控制概念 M_Z*F!al<
C (153)controllable cost 可控制成本 `~(KbH=]
C (154)conversion cost 加工成本 l`[*b_
Xt
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Hh$x8ADf
C (156)corporate appraisal 公司评估 =S|SQz5%w
C (157)corporate planning 公司计划 *&% kkbA
C (158)corporate social reporting 公司社会报告 N6Vn/7I5%
C (159)corporation 股份公司 s'tmak-}|
C (160)cost 成本 r2M._}bF
C (161)cost account 成本帐户 P%ev8]
2
C (162)cost accounting 成本会计 kzbgy)PK3
C (163)cost accounting manual 成本手册 bJx{mq
C (164)cost accounts calendar 成本报表的日历时间 M})2y+
C (165)cost adjustment 成本调整 &t5pJ`$(Cy
C (166)cost allocation 成本分配 600-e;p
C (167)cost apportionment 成本分摊 4
u"V52
C (168)cost attribution 成本归属 HulN84
C (169)cost audit 成本审计 =zK7`5
C (170)cost behaviour 成本性态 D ( <_1
C (171)cost benefit analysis 成本效益分析 u/hFf3
C (172)cost center 成本中心 T,TKt%
C (173)cost driver 成本动因