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注会《审计》英语常用词汇 q+}Er*r
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1.audit 审计 A3c&V
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2.attestation 鉴证 m-)yQM8
3.credibility 可信赖程度 {fAj*,pzl
4.audit of financial statements 财务报表审计 _
ZC[h~9H
5.agreed-upon procedures 执行商定程序 [sweN]b6F
6.high levels of assurance 高水平保证 u @eKh3!
7.compilation 编制 z8\;XR
8.reliability 可靠性 Ri&?uCCM
9.relevance 相关性 L2m~ GnP|?
10.professional skepticism 职业谨慎 gyAKjLqqpi
11.objectivity 客观性 M~#%
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12. professional competence 专业胜任能力 EABy<i
13.Senior/CPA-in-charge 项目经理 nlaeo"]
14.audit engagement letter 业务约定书 +/Q?<*[
15.recurring audit 连续审计 +7|Q d}\X
16.the client 委托人 DV">9{"5']
17.change CPA 更换注册会计师 t ]yD95|
18.the existing CPA 现任注册会计师 OJ Y_u[
19.the successor CPA 后任注册会计师 #I|jFn9
20.the preceding CPA前任注册会计师
|jwN8@
21.issue the audit report 出具审计报告 _aLml9f
W
22.expert 专家 0'O*Y
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23.the board of directors 董事会 #}U*gVYe
24.knowledge of the entity‘ s business 了解被审计单位情况 \4r?=5v*
25.assess material misstatement risks评估重大错报风险 >7^i>si
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 q*B(ZG
27.a general knowledge of —— 初步了解―――的情况 56Gc[<nR
28.a more knowledge of—— 进一步了解的情况 T($6L7 j9
29.the prior year‘s working papers 以前年度工作底稿 L4C_qb k;:
30.minutes of meeting 会议纪要 T6=q[LpsKN
31.business risks 经营风险 I:9jn"
32.appropriateness 适当性 `OWw
<6`k
33.accounting estimate 会计估计 IoI
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34.management representations 管理层声明 4:S?m(ah/
35.going concern assumption 持续经营假设 O.g!k"nas&
36.audit plan 审计计划 8wQ|Ep\
37.significant audit areas 重点审计领域 AyUiX2=w1
38.error 错误 l{b*YUsz>
39.fraud舞弊 !p#+I=
40.modified or additional procedures 修改或追加审计程序 M7 Z9(3Va
41.misappropriation of assets 侵占资产 m:A1wL4c6
42.transactions without substance 虚假交易 c5e
wG
43.unusual pressures 异常压力 uh_2yw_
44.the suspected noncompliance 涉嫌存在违法行为 js#72T/_n
45.materialiy 重要性 Z?}yPsOb
46.exceed the materiality level 超过重要性水平 16N+
47.approach the materiality level 接近重要性水平 @<W^/D1#L
48.an acceptably low level 可接受水平 {~RS$ |
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 T
UaW'
50.misstatements or omissions 错报或漏报 bn8`$FA^
51.aggregate 总计 39+6ZTqx
52.subsequent events 期后事项 "\l O1D
53.adjust the financial statements 调整财务报表 Zg#VZg1
2
54.perform additional audit procedures 实施追加的审计程序 u:FFZ
55.audit risk 审计风险 #^FDFl
56.detection risk 检查风险 ; OpN&q+
57.inappropriate audit opinion 不适当的审计意见 LAT%k2%Wx
58.material misstatement 重大的错报 j~a"z4 0
59.tolerable misstatement 可容忍错报 861!p%y5
60.the acceptable level of detection risk 可接受的检查风险 &bO5+[
61.assessed level of material misstatement risk 重大错报风险的评估水平 ZLRAiL
62.simall business 小规模企业 M((]> *g
63.accounting system 会计系统 Z[{k-_HgAm
64.test of control 控制测试 dY'mY ~Tv
65.walk-through test 穿行测试 I3wv6xZ2
66.communication 沟通 2UF
,W]
67.flow chart 流程图 [`eqma
68.reperformance of internal control 重新执行 |d B`URP
69.audit evidence 审计证据 _CDl9pP36#
70.substantive procedures 实质性程序 v>&sb3I
71.assertions 认定 @\|W#,~
72.esistence 存在 f;w7YO+$p9
73.occurrence 发生 h/t{=
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74.completeness 完整性 A&:i$`m,
75.rights and obligations 权利和义务 zAxscDf'
76.valuation and allocation 计价和分摊 '.mHx#?7
77.cutoff 截止 c<PML|e
78.accuracy 准确性 b+ g(=z+
79.classification 分类 UJWkG
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80.inspection 检查 zL<<`u?
81.supervision of counting 监盘 #cRw0bn:
82.observation 观察 =(^-s Jk
83.confirmation 函证 A"`^Abrm
84.computation 计算 pRAdo="
85.analytical procedures 分析程序 !7KSNwGu
86.vouch 核对 #s-^4znv9
87.trace 追查 }zkMo?
88.audit sampling 审计抽样 ZM~kc|&
89.error 误差 %bp8VR sY
90.expected error 预期误差 lOc!KZHUp
91.population 总体 wLDWD,"K
92.sampling risk 抽样风险 *61+Fzr
93.non- sampling risk 非抽样风险 EMV<PshW=
94.sampling unit 抽样单位 [=
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95.statistical sampling 统计抽样 7%E]E,f/#
96.tolerable error 可容忍误差 aq|R?
97.the risk of under reliance 信赖不足风险 9
EE},D
98.the risk of over reliance 信赖过度风险 h5:>o
99.the risk of incorrect rejection 误拒风险 ;B'5B]A3
100. the risk of incorrect acceptance 误受风险 Q^iE,_
Zq
101.working trial balance 试算平衡表 ]ZB^Hi_
102.index and cross-referencing 索引和交叉索引 ?)ROQ1-#@
103.cash receipt 现金收入 XU3v#Du
104.cash disbursement 现金支出 Ev R6^n/
105.bank statement 银行对账单 _7O;ED+
106.bank reconciliation 银行存款余额调节表 7HpfHqJ7
107.balance sheet date 资产负债表日 n8!qz:z/
108.net realizable value 可变现净值 Gxtb@`f
109.storeroom 仓库 h
SO(s
110.sale invoice 销售发票 /ox9m7Fz7
111.price list 价目表 Oh\+cvbG
112.positive confirmation request 积极式询证函 yJheni
113.negative confirmation request 消极式询证函 9 NO^ '
114.purchase requisition 请购单 [`_ZlC
115.receiving report 验收报告 I.M@we/bR}
116.gross margin 毛利 KVvzVQ1
117.manufacturing overhead 制造费用 sUfYEVjr
118.material requisition 领料单 Z]1=nSv
119.inventory-taking 存货盘点 @-~
)M_
120.bond certificate 债券 7.r}98V
121.stock certificate 股票 Ls<.&3X2
122.audit report 审计报告 :< )"G&
123.entity 被审计单位 lYS+EVcR
124.addressee of the audit report 审计报告的收件人 Zewx*Y|
125.unqualified opinion 无保留意见 rl\$a2_+
126.qualified opinion 保留意见 oPX `/X#
127.disclaimer of opinion 无法表示意见 [BH^SvE
128.adverse opinion 否定意见 >#q2KXh
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A (1)ABC 作业基础成本计算 )]=1W
A (2)absorbed overhead 已吸收制造费用 ;Jn"^zT
A (3)absorption costing 吸收成本计算 -7^A_!.
A (4)account 账户,报表 3c"$@W:>
A (5)accounting postulate 会计假设 b)SU8z!NV&
A (6)accounting series release 会计公告文件 ha;Xali ]
A (7)accounting valuation 会计计价 U%Kv}s/(F{
A (8)account sale 承销清单 &nc0stuL
A (9)accountability concept 经营责任概念 PJ=N.xf}
A (10)accountancy 会计职业 QEh_2
A (11)accountant 会计师 PP{CK
4
A (12)accounting 会计 Y1?"Ut
A (13)agency cost 代理成本 |NbF3 fD
A (14)accounting bases 会计基础 hdw-ge m{?
A (15)accounting manual 会计手册 t3#My2 =
A (16)accounting period 会计期间 e~#"#?
A (17)accounting policies 会计方针 H O^3v34ZO
A (18)accounting rate of return 会计报酬率 b.`<T"y
A (19)accounting reference date 会计参照日 },"T,t#
A (20)accounting reference period 会计参照期间
g1je':
A (21)accrual concept 应计概念 ~\4B 1n7
A (22)accrual expenses 应计费用 [3yzVcr~4
A (23)acid test ration 速动比率(酸性测试比率) BEQ$p)
h
A (24)acquisition 购置 WcCJ;z:S?k
A (25)acquisition accounting 收购会计 cB;:}Q08#
A (26)activity based accounting 作业基础成本计算 <K~> :4c
A (27)adjusting events 调整事项 +0w~Skd,
A (28)administrative expenses 行政管理费 !b
esMZ
A (29)advice note 发货通知
\(nb
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A (30)amortization 摊销 h6*&1
r
A (31)analytical review 分析性检查 hmA$gR_
A (32)annual equivalent cost 年度等量成本法 ^4+ew>BLSv
A (33)annual report and accounts 年度报告和报表 @}
nI$x.
A (34)appraisal cost 检验成本 F-\Swbx+
A (35)appropriation account 盈余分配账户 }Htnhom0n
A (36)articles of association 公司章程细则 kQ,#NR/q6
A (37)assets 资产 Bs@!S?
A (38)assets cover 资产保障 0!D,74r
A (39)asset value per share 每股资产价值 ho1Mo
A (40)associated company 联营公司 X{n7)kgL
A (41)attainable standard 可达标准 )HrFWI'Y
*V\z]Dy-[
A (42)attributable profit 可归属利润 rjmKe*_1V
A (43)audit 审计 dQ6n[$Q@N
A (44)audit report 审计报告 (M1HNIM;(
A (45)auditing standards 审计准则 *K9I+t"g
A (46)authorized share capital 额定股本 Ywj=6 +;
A (47)available hours 可用小时 b`NXe7A
A (48)avoidable costs 可避免成本 TZ`@pDi
B (49)back-to-back loan 易币贷款 |x2+O
B (50)backflush accounting 倒退成本计算 ]s*Fs]1+H
B (51)bad debts 坏帐 QT1(= wK3
B (52)bad debts ratio 坏帐比率 U~~Y'R\NU
B (53)bank charges 银行手续费 KGMX >t'
B (54)bank overdraft 银行透支 &1O!guq%
B (55)bank reconciliation 银行存款调节表 C~do*rnM^
B (56)bank statement 银行对账单 Sv*@ 3x
B (57)bankruptcy 破产 M18H1e@Al
B (58)basis of apportionment 分摊基础 H-?wEMi)*u
B (59)batch 批量 D;f
[7Cac
B (60)batch costing 分批成本计算 QHt;c
B (61)beta factor B(市场)风险因素 :$bp4+3>
B (62)bill 账单 u!k]Q#2ZR
B (63)bill of exchange 汇票 %X)i-^T
B (64)bill of landing 提单 ,BK6a'1J
B (65)bill of materials 用料预计单 _xg4;W6M=
B (66)bill payable 应付票据 i\P?Y(-{
B (67)bill receivable 应收票据 'Zq$W]i
B (68)bin card 存货记录卡 l!n<.tQW
B (69)bonus 红利 *cjH]MQ0Ak
B (70)book-keeping 薄记 ~c
e?xr|
B (71)Boston classification 波士顿分类 +%Vbz7+!
B (72)breakeven chart 保本图 h)%}O.ueB
B (73)breakeven point 保本点 $ae*3L>5M
B (74)breaking-down time 复位时间 i|'M'^3r
B (75)budget 预算 z|Z<S+=f
B (76)budget center 预算中心 GZ L{~7n
B (77)budget cost allowance 预算成本折让 FiTP-~
B (78)budget manual 预算手册 b&LfL$
B (79)budget period 预算期间 o8 A]vaa
B (80)budgetary control 预算控制 -qki^!Y?
B (81)budgeted capacity 预算生产能力 8>:kv:MId
B (82)burden 制造费用 aR }|^ex
B (83)business center 经营中心 cJEOwAN
B (84)business entity 营业个体 /?POIn+0o
B (85)business unit 经营单位 (BtavE
B (86)buy-out management 管理性购买产权 ^y@RfM=A
B (87)by-product 副产品 !i0jk,[B=
C (88)called-up share capital 催缴股本 u3!aKXnv<
C (89)capacity 生产能力 7g-#v'.N
C (90)capacity ratios 生产能力比率 6
E9y[ %+
C (91)capital 资本 GCxtW FXH
C (92)capital assets pricing model资本资产计价模式 n@LR?
C (93)capital commitment 承诺资本 `O-LM e
C (94)capital employed 已运用的资本 tK<GU.+
C (95)capital expenditure 资本支出 DRldRm/
C (96)capital expenditureauthorization 资本支出核准 RB5fn+FiZ
C (97)capital expenditure control 资本支出控制 -Yaw>$nJ
C (98)capital expenditure proposal资本支出申请 H'Mc]zw_,
C (99)capital funding planning 资本基金筹集计划 PZ/ g
D
C (100)capital gain 资本收益 ,&S^R yc
C (101)capital investment appraisal资本投资评估 j1!P:(
C (102)capital maintenance 资本保全 V?g@pnN"
C (103)capital resource planning 资本资源计划 H].G%,2'
C (104)capital surplus 资本盈余 =-M)2&~L~
C (105)capital turnover 资本周转率 Zk+J= Cwq}
C (106)card 记录卡 ILt95l
C (107)cash 现金 P#o/S4
C (108)cash account 现金账户 )7mX]@
C (109)cash book 现金账薄 1a#oJU
C (110)cash cow 金牛产品 q&IO9/[dk
C (111)cash flow 现金流量 lVywc:X
C (112)cash discounted 现金贴现 lFWN[`H
C (113)cash flow budget 现金流量预算 <B]\&
C (114)cash flow statement 现金流量表 0A
%>'<
C (115)cash ledger 现金分类账 AL.zF\?
C (116)cash limit 现金限额 &"dT/5}6
C (117)CCA 现时成本会计
Bp3%*va
C (118)center 中心 *_<P%J
C (119)changeover time 变更时间 6qA48:/F=
C (120)chartered entity 特许经济个体 "7R"(.
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C (121)cheque 支票 <!.'"*2
C (122)cheque register 支票登记薄 m1 78S3
C (123)coin analysis 零钱分类 Sd;/yC 8
C (124)classification 分类 &tFVW[(
C (125)clock card 工时卡 Si<9Oh
C (126)code 代码 $!c)%qDq
C (127)commitment accounting 承诺确认会计 GyV3 ]Qqj
C (128)common cost 共同成本 dw
)SF,
C (129)company limited byguarantee 有限担保责任公司 QMI&?Q:=
C (130)company limited shares 股份有限公司 $tyF(RybG
C (131)competitive position 竞争能力状况 6KiI3%y?0
C (132)concept 概念 @Taj++ua
C (133)conglomerate 跨行业企业 7<Fp3N 3
C (134)consistency concept 一致性概念 (~/VP3.S
C (135)consolidated accounts 合并报表 o5 6_t{<
C (136)consolidation accounting 合并会计 .O[RE_j
C (137)consortium 财团 EAQg4N:D7L
C (138)contingency plan 应急计划 cq'opjLf 5
C (139)contingent liabilities 或有负债 ![WX -"lW
C (140)continuous operation 连续生产 ?45 kN=%*s
C (141)contra 抵消 _//)|.6c3
C (142)contract cost 合同成本 N> RabD
C (143)contract costing 合同成本计算 tE0DST/
C (144)contribution 贡献毛益 \oF79
C (145)contribution centre 贡献中心 Dm/# \y3
C (146)contribution chart 贡献图 *F+t`<2
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 (: IUg
C (148)contribution to salesration 贡献毛益对销售比率 CW k#Amt.
C (149)control 控制 ~U&,hFSPY
C (150)control account 控制帐户 YV*s1t/
C (151)control limits 控制限度 D%v4B`4ua'
C (152)controllability concept 可控制概念 .5I!h !
C (153)controllable cost 可控制成本 [B9'/:
C (154)conversion cost 加工成本 !RLg[
_'
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 >9c$2d|>
C (156)corporate appraisal 公司评估 8P r H"pI
C (157)corporate planning 公司计划 |w2H5f{fR
C (158)corporate social reporting 公司社会报告 !3>(fj+QS
C (159)corporation 股份公司 yc5C`r +6
C (160)cost 成本 V,bfD3S3
C (161)cost account 成本帐户 |p J)w
C (162)cost accounting 成本会计 Zam.g>{]
C (163)cost accounting manual 成本手册 mLU4R Q}5
C (164)cost accounts calendar 成本报表的日历时间 Ktg{-Xl
C (165)cost adjustment 成本调整 c[]_gUp8
C (166)cost allocation 成本分配 #q1Qa_LXc
C (167)cost apportionment 成本分摊 uR{HCZ-
C (168)cost attribution 成本归属 }f)$+mi
C (169)cost audit 成本审计 "bAkS}(hB(
C (170)cost behaviour 成本性态 I|lz;i}$
C (171)cost benefit analysis 成本效益分析 *)k}@tY
C (172)cost center 成本中心 C.V
")D=
C (173)cost driver 成本动因