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注会《审计》英语常用词汇 Un(aW=PQ0
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1.audit 审计 y$F'(b|)
2.attestation 鉴证 .E1rqB G
3.credibility 可信赖程度 N/'b$m5=
S
4.audit of financial statements 财务报表审计 '&R2
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5.agreed-upon procedures 执行商定程序 p8H'{f\G
6.high levels of assurance 高水平保证 H8^(GUhyp
7.compilation 编制 kr5">"7
8.reliability 可靠性 Uq,^Wy
9.relevance 相关性 }wjw:M
10.professional skepticism 职业谨慎 ]^n7
11.objectivity 客观性 n
QtWvT
12. professional competence 专业胜任能力 (KD RkE|=
13.Senior/CPA-in-charge 项目经理 qIE9$7*X
14.audit engagement letter 业务约定书 UA0Bzoky;
15.recurring audit 连续审计 Lpz>>}
16.the client 委托人 O67W&nz
17.change CPA 更换注册会计师 <X^@*79m
18.the existing CPA 现任注册会计师 )VS=E7[
19.the successor CPA 后任注册会计师 :&rt)/I
20.the preceding CPA前任注册会计师 H8zK$!
21.issue the audit report 出具审计报告 IH&|Tcf\
22.expert 专家 7P5)Z-K[
23.the board of directors 董事会 Z1f8
/?`W
24.knowledge of the entity‘ s business 了解被审计单位情况 \0I_<
25.assess material misstatement risks评估重大错报风险 ~'H]jN
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 UiP"Ixg6
27.a general knowledge of —— 初步了解―――的情况 Apag{Z]^B
28.a more knowledge of—— 进一步了解的情况 m@F`!qY~Y\
29.the prior year‘s working papers 以前年度工作底稿 #s(BuVU
30.minutes of meeting 会议纪要 wn, KY$/
31.business risks 经营风险 !r8`Yr n
32.appropriateness 适当性 ~i{(<.he
33.accounting estimate 会计估计 -1_)LO&H
34.management representations 管理层声明 Jk11fn;\>
35.going concern assumption 持续经营假设 3`|@H-c9
36.audit plan 审计计划 =tn)}Y.<e
37.significant audit areas 重点审计领域 syj0.JD
38.error 错误 J26V nK
39.fraud舞弊 c?*=|}N
40.modified or additional procedures 修改或追加审计程序 Z'W=\rl
41.misappropriation of assets 侵占资产 NC`aP0S
42.transactions without substance 虚假交易 r~8 $1"
43.unusual pressures 异常压力 Zw9FJ/Zn@
44.the suspected noncompliance 涉嫌存在违法行为 SrJGTuXg
45.materialiy 重要性 cN6
X#D
46.exceed the materiality level 超过重要性水平 uc\Kg
1{
47.approach the materiality level 接近重要性水平 mzKiO_g}
48.an acceptably low level 可接受水平 b<ZIWfs
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 u8g~
50.misstatements or omissions 错报或漏报 ~2N"#b&J
51.aggregate 总计 a:`E0}C
52.subsequent events 期后事项 6=/F$|
53.adjust the financial statements 调整财务报表 mb3"U"ohs
54.perform additional audit procedures 实施追加的审计程序 c )g\/
55.audit risk 审计风险 )
7@ `ut
56.detection risk 检查风险 .bg~>T+<
57.inappropriate audit opinion 不适当的审计意见 F6|]4H.3Q
58.material misstatement 重大的错报 $dC?Tl|B0
59.tolerable misstatement 可容忍错报 /NFj(+&g+
60.the acceptable level of detection risk 可接受的检查风险 _,0
61.assessed level of material misstatement risk 重大错报风险的评估水平 :#ik. D
62.simall business 小规模企业 vF+7V*<
63.accounting system 会计系统 5
` ~JPt
64.test of control 控制测试 ~<5!?6Yt
65.walk-through test 穿行测试 yYYSeH
66.communication 沟通 =zPCrEk0
67.flow chart 流程图 (OL4Ex' ]
68.reperformance of internal control 重新执行 T2W eE@o
69.audit evidence 审计证据 j0aXyLNX
70.substantive procedures 实质性程序 -20bPiM$A
71.assertions 认定 KC6.Fr{
72.esistence 存在 c_pr
73.occurrence 发生 !hy-L_wL]
74.completeness 完整性 gO- _
75.rights and obligations 权利和义务 2\{M:\2o
76.valuation and allocation 计价和分摊 i$#;Kpb`^
77.cutoff 截止 q:0N<$63
78.accuracy 准确性 sb*G!8j
79.classification 分类 "m8^zg hL
80.inspection 检查 P4'Q/Sj
81.supervision of counting 监盘 :\c ^*K(9
82.observation 观察 -3*]G^y2
83.confirmation 函证 M"Hf :9Rk
84.computation 计算 ()?(I?II
85.analytical procedures 分析程序 ..5CC;B
86.vouch 核对 ZvX*t)VjTz
87.trace 追查 R+z2}}Z!`
88.audit sampling 审计抽样 5Ln,{vsv
89.error 误差 AeM^73t
90.expected error 预期误差 |aS.a&vwR
91.population 总体 cwlRQzQ(
92.sampling risk 抽样风险 ?e4YGOe.
93.non- sampling risk 非抽样风险 3jU&zw9
94.sampling unit 抽样单位 ,w4(kcg%iQ
95.statistical sampling 统计抽样 pYEMmZ?L
96.tolerable error 可容忍误差 .2t4tb(SUw
97.the risk of under reliance 信赖不足风险 o:'MpKm
98.the risk of over reliance 信赖过度风险 ML
9' |
99.the risk of incorrect rejection 误拒风险 WE#^a6
100. the risk of incorrect acceptance 误受风险 ^uc=f2=>,
101.working trial balance 试算平衡表 T&bYa`f]
102.index and cross-referencing 索引和交叉索引 \*?~Yj
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103.cash receipt 现金收入 Wvh#:Z
104.cash disbursement 现金支出 `$9x 1dx
105.bank statement 银行对账单 N>`Aw^ _@&
106.bank reconciliation 银行存款余额调节表 t{9GVLZ
107.balance sheet date 资产负债表日 eo?bL$A[s
108.net realizable value 可变现净值 BDDlQci38
109.storeroom 仓库 9$w.9`Py
110.sale invoice 销售发票 C{rcs'
111.price list 价目表 M|h3Wt~7
112.positive confirmation request 积极式询证函 `U_)98
113.negative confirmation request 消极式询证函 H*R"ntI?w
114.purchase requisition 请购单 ]_gU#,8
115.receiving report 验收报告 q<|
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116.gross margin 毛利 /,yd+wcW#
117.manufacturing overhead 制造费用 Dz/ "M=
118.material requisition 领料单 vvMT}-!
119.inventory-taking 存货盘点 !Ai@$tl[S
120.bond certificate 债券 2%m BK
121.stock certificate 股票 2/^3WY1U
122.audit report 审计报告 ~<bZ1TD
123.entity 被审计单位 #c!lS<z
124.addressee of the audit report 审计报告的收件人 03Ycf'W
125.unqualified opinion 无保留意见 d7upz]K9g
126.qualified opinion 保留意见 {!L~@r
127.disclaimer of opinion 无法表示意见 ^n
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128.adverse opinion 否定意见 C1)!f j=
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A (1)ABC 作业基础成本计算 N4!O.POP
A (2)absorbed overhead 已吸收制造费用 _`T_">9r
A (3)absorption costing 吸收成本计算 a;+9mDXx:
A (4)account 账户,报表 d#FQc18v}k
A (5)accounting postulate 会计假设 24eLB?
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A (6)accounting series release 会计公告文件 T8$y[W-c
A (7)accounting valuation 会计计价 R-$!
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A (8)account sale 承销清单 CD~.z7,LC
A (9)accountability concept 经营责任概念 8
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A (10)accountancy 会计职业
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A (11)accountant 会计师 PJH&
A (12)accounting 会计 8l`*]1.W<
A (13)agency cost 代理成本 #"~<HG}bR/
A (14)accounting bases 会计基础 Fx.=#bVX7
A (15)accounting manual 会计手册 m{HS0l'
A (16)accounting period 会计期间 q/,O\,
A (17)accounting policies 会计方针 H.MI5O (Q
A (18)accounting rate of return 会计报酬率
8d'0N
A (19)accounting reference date 会计参照日 + ePS14G
A (20)accounting reference period 会计参照期间 ?e 4/p
A (21)accrual concept 应计概念 ?UoBV$
A (22)accrual expenses 应计费用 b\2
ds,
A (23)acid test ration 速动比率(酸性测试比率) .Q2V}D85
A (24)acquisition 购置 'H;*W |:-]
A (25)acquisition accounting 收购会计 xA*<0O\V
A (26)activity based accounting 作业基础成本计算 Km$\:Xo
A (27)adjusting events 调整事项 @j/a=4o[
A (28)administrative expenses 行政管理费 ?Ir:g=RP*
A (29)advice note 发货通知 WNtW|IV
A (30)amortization 摊销 dy[X3jQB
A (31)analytical review 分析性检查 -iZ`Y?
A (32)annual equivalent cost 年度等量成本法 8":Q)9;%
A (33)annual report and accounts 年度报告和报表 Q=$2c[Uk
A (34)appraisal cost 检验成本 0g8NHkM:2a
A (35)appropriation account 盈余分配账户 |A(Iti{v
A (36)articles of association 公司章程细则 Mo|2}nf
A (37)assets 资产 Z%UP6%
A (38)assets cover 资产保障 RViAwTvY
A (39)asset value per share 每股资产价值 v]UwJz3<
A (40)associated company 联营公司 |[8Th4*n
A (41)attainable standard 可达标准 `R^g U]Z,
1'8YkhQ2a
A (42)attributable profit 可归属利润
[$
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A (43)audit 审计 }jPSUdo
A (44)audit report 审计报告 A04U /;
A (45)auditing standards 审计准则 v3>UV8c'
A (46)authorized share capital 额定股本 ns4,@C$
A (47)available hours 可用小时 f|
gg
A (48)avoidable costs 可避免成本 8
z\xrY
B (49)back-to-back loan 易币贷款 HZZn'u
B (50)backflush accounting 倒退成本计算 owv[M6lbD
B (51)bad debts 坏帐 ,V}WM%Km
B (52)bad debts ratio 坏帐比率 lyhiFkO
iH
B (53)bank charges 银行手续费 WNc0W>*NE1
B (54)bank overdraft 银行透支 Tlr v={
B (55)bank reconciliation 银行存款调节表 f|(M.U-
B (56)bank statement 银行对账单 5"H=zJ=r
B (57)bankruptcy 破产 u ^RxD^=L
B (58)basis of apportionment 分摊基础 7G],T++N
B (59)batch 批量 >yDZw!C
B (60)batch costing 分批成本计算
qqU 64E
B (61)beta factor B(市场)风险因素 `Q,H|hp;k;
B (62)bill 账单 j] [,J49L
B (63)bill of exchange 汇票 wy2
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B (64)bill of landing 提单
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B (65)bill of materials 用料预计单 O#r%>;3*
B (66)bill payable 应付票据 <OPAr
ht
B (67)bill receivable 应收票据 *Pg2c(Vg
B (68)bin card 存货记录卡 =2x^nW
B (69)bonus 红利 zbPqYhJzA
B (70)book-keeping 薄记 1h5 Akq
B (71)Boston classification 波士顿分类 m#p'iU*va,
B (72)breakeven chart 保本图 9gZ$
B (73)breakeven point 保本点 d'sZ
xU
B (74)breaking-down time 复位时间 FVBYo%Ap
B (75)budget 预算 fF kj+
B (76)budget center 预算中心 jc9y<{~x/
B (77)budget cost allowance 预算成本折让 /Ci<xmP
B (78)budget manual 预算手册 <a+Z;>
B (79)budget period 预算期间 Y<8
vw
d
B (80)budgetary control 预算控制 3;Fhg!ZO
B (81)budgeted capacity 预算生产能力 ~Cjn7
B (82)burden 制造费用 I2Yz#V<%ru
B (83)business center 经营中心 Y <qm{e
B (84)business entity 营业个体 cM7[_*Ot<m
B (85)business unit 经营单位 Aiea\jBv
B (86)buy-out management 管理性购买产权 WX0tgXl
B (87)by-product 副产品 HpnWoDM
C (88)called-up share capital 催缴股本 Xha..r
C (89)capacity 生产能力 vr
^qWn
C (90)capacity ratios 生产能力比率 LreP4dRe
C (91)capital 资本 v.5+7,4
C (92)capital assets pricing model资本资产计价模式 `9.r`&T6K
C (93)capital commitment 承诺资本 DlNX 3
C (94)capital employed 已运用的资本 :\U{_@?`%
C (95)capital expenditure 资本支出 u
W3!Yg@
C (96)capital expenditureauthorization 资本支出核准 7 xa>
C (97)capital expenditure control 资本支出控制 >F&47Yn
C (98)capital expenditure proposal资本支出申请 7VI*N)OZ8
C (99)capital funding planning 资本基金筹集计划 S21,VpW\
C (100)capital gain 资本收益 0SPk|kr
C (101)capital investment appraisal资本投资评估 N}YkMJy
C (102)capital maintenance 资本保全
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C (103)capital resource planning 资本资源计划 G*v,GR
C (104)capital surplus 资本盈余 Wo,?+I
C (105)capital turnover 资本周转率 8HdAFRw
C (106)card 记录卡 5*D/%]YsD
C (107)cash 现金 ;jTN| i'
C (108)cash account 现金账户 4xJQ!>6
C (109)cash book 现金账薄 WMP,\=6k0
C (110)cash cow 金牛产品 00U> F
C (111)cash flow 现金流量 WOf 4o
C (112)cash discounted 现金贴现 7v_8_K
C (113)cash flow budget 现金流量预算 BFW&2
C (114)cash flow statement 现金流量表 <b<j
=_3
C (115)cash ledger 现金分类账 5E_YEBO/
C (116)cash limit 现金限额 5
rUdv}.
C (117)CCA 现时成本会计 h `.& f
C (118)center 中心 YT8F#t8
C (119)changeover time 变更时间 aFIw=c(nP
C (120)chartered entity 特许经济个体 P
L+sR3bR
C (121)cheque 支票 gv{ >`AN
C (122)cheque register 支票登记薄 FU<Jp3<%
C (123)coin analysis 零钱分类 S`?!G&[!>
C (124)classification 分类 Vs{|xG7WD
C (125)clock card 工时卡 :P=(k2
C (126)code 代码 -s'-eQF J
C (127)commitment accounting 承诺确认会计 @AuO`I@p=
C (128)common cost 共同成本 G<;*
SYAb
C (129)company limited byguarantee 有限担保责任公司 ]"1DGg \A
C (130)company limited shares 股份有限公司 eKqk= (
C (131)competitive position 竞争能力状况 @$K"o7+]
C (132)concept 概念 f'3$9x
C (133)conglomerate 跨行业企业 ]]j;/TiG
C (134)consistency concept 一致性概念 ,wdD8ZT'Ip
C (135)consolidated accounts 合并报表 fa2kG&, _
C (136)consolidation accounting 合并会计 U|j`e5)
C (137)consortium 财团 R_S.tT!
C (138)contingency plan 应急计划 MR.'t9m2L
C (139)contingent liabilities 或有负债 xFg>SJ7]
C (140)continuous operation 连续生产 yJe>JK~)
C (141)contra 抵消 [;myHI`tw
C (142)contract cost 合同成本 L\z~uo3:
C (143)contract costing 合同成本计算 CQDkFQq-dq
C (144)contribution 贡献毛益 g95`.V}
C (145)contribution centre 贡献中心 2gVm9gAHUd
C (146)contribution chart 贡献图 94
90o:s
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 i8HTzv"J
C (148)contribution to salesration 贡献毛益对销售比率 DrK{}uM
C (149)control 控制 LC!bIm5'
C (150)control account 控制帐户 \:F_xq
C (151)control limits 控制限度 ^@NU}S):yN
C (152)controllability concept 可控制概念 5
rZ
C (153)controllable cost 可控制成本 r^ ZEImjc
C (154)conversion cost 加工成本 ay
F\nk4b
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ZO$%[
ftb
C (156)corporate appraisal 公司评估 ?#UO./ "
C (157)corporate planning 公司计划 EI^C{$Y
C (158)corporate social reporting 公司社会报告 r1RM
C (159)corporation 股份公司 3>VL}Ui}
C (160)cost 成本 WVvvI9
C (161)cost account 成本帐户 fvxu#
m=
C (162)cost accounting 成本会计 Aj]V`B:65
C (163)cost accounting manual 成本手册 2*#|Nj=^
C (164)cost accounts calendar 成本报表的日历时间 UU0,!?o4
C (165)cost adjustment 成本调整 A1zjPG&]
C (166)cost allocation 成本分配 [QT#Yf0
C (167)cost apportionment 成本分摊 *$ %a:q1U
C (168)cost attribution 成本归属 0v$~90)
C (169)cost audit 成本审计 'F#KM1s
C (170)cost behaviour 成本性态 $l&(%\pp
C (171)cost benefit analysis 成本效益分析 \d$!a5LF}
C (172)cost center 成本中心 \6*I'|5d
C (173)cost driver 成本动因