7v?tSob:b
I%e7:cs >
注会《审计》英语常用词汇 hO;bnt%(
\$?[>=<wB
:54|Z5h|
1.audit 审计 ?9H7Twi+T
2.attestation 鉴证 ZNOoyWYi5
3.credibility 可信赖程度 a}i{b2B
4.audit of financial statements 财务报表审计 &I'~:nWpt
5.agreed-upon procedures 执行商定程序 @
RTQJ+ms
6.high levels of assurance 高水平保证 XhWMvme
7.compilation 编制 IH\k_Yf#u
8.reliability 可靠性 s.=)p"pTd
9.relevance 相关性 tborRi)
10.professional skepticism 职业谨慎 AN^ ,
11.objectivity 客观性 K ANE"M
12. professional competence 专业胜任能力 .7ahz8v
13.Senior/CPA-in-charge 项目经理 F|xXMpC.f
14.audit engagement letter 业务约定书 rJ\A)O+Mq(
15.recurring audit 连续审计 2*K0~ b`
16.the client 委托人 S~(4q#Dt-
17.change CPA 更换注册会计师 KS*W<_I
18.the existing CPA 现任注册会计师 `3pe\s
19.the successor CPA 后任注册会计师 aCGPtA'
20.the preceding CPA前任注册会计师 1Y}gki^F
21.issue the audit report 出具审计报告 ;4 ?%k )
22.expert 专家 Vq9hAD|k
23.the board of directors 董事会
`c :'il?
24.knowledge of the entity‘ s business 了解被审计单位情况 )@R:$l86
25.assess material misstatement risks评估重大错报风险 EF"ar
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ]3d&S5zU
27.a general knowledge of —— 初步了解―――的情况 gvoK
28.a more knowledge of—— 进一步了解的情况 Z"Et]xSU%$
29.the prior year‘s working papers 以前年度工作底稿 Q.z2 (&
30.minutes of meeting 会议纪要 &CUkR6
31.business risks 经营风险 R)<Fqa7Tm
32.appropriateness 适当性 d57(#)`
33.accounting estimate 会计估计 wTIf#y1=9
34.management representations 管理层声明
`d
OjCA_&
35.going concern assumption 持续经营假设 D|e 6$O5o
36.audit plan 审计计划 X@~sIUXx9
37.significant audit areas 重点审计领域 ni~45WX3
38.error 错误 Z:T4Z}4N
39.fraud舞弊 ?MpGzCPa
40.modified or additional procedures 修改或追加审计程序 cLR8U1k'
41.misappropriation of assets 侵占资产 )B}]0`z:P
42.transactions without substance 虚假交易 {F@;45)o
43.unusual pressures 异常压力 fi bR:8
44.the suspected noncompliance 涉嫌存在违法行为 TUpEhQ+*
45.materialiy 重要性 ^<y$+HcH
46.exceed the materiality level 超过重要性水平 Y Nq<%i!>
47.approach the materiality level 接近重要性水平 1d\K{ 7i#
48.an acceptably low level 可接受水平 >$R-:>~zN
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 DU 8)c$
50.misstatements or omissions 错报或漏报 6@l:(-(j2A
51.aggregate 总计 e}K;5o=I
52.subsequent events 期后事项 L {B#x@9tQ
53.adjust the financial statements 调整财务报表 ( _nkscf
54.perform additional audit procedures 实施追加的审计程序 3J(STIxg
55.audit risk 审计风险 *Gu=O|Mm
56.detection risk 检查风险 Ym F`7W
57.inappropriate audit opinion 不适当的审计意见 E+~~d6nB
58.material misstatement 重大的错报 e;!<3b
59.tolerable misstatement 可容忍错报 }\gpO0Ox
60.the acceptable level of detection risk 可接受的检查风险 w~Y#[GW
61.assessed level of material misstatement risk 重大错报风险的评估水平 &Q&$J )0
62.simall business 小规模企业 .Bi7~*N
63.accounting system 会计系统 !2{MWj
64.test of control 控制测试 U{ahA
65.walk-through test 穿行测试 Z>M*!mQi
66.communication 沟通 \[D"W{9
l
67.flow chart 流程图 *-P@|eg
68.reperformance of internal control 重新执行 E&[ox[g{
69.audit evidence 审计证据 C
y&L,
70.substantive procedures 实质性程序 V).M\
71.assertions 认定 97Q!Rot
72.esistence 存在 HuK'tU#
73.occurrence 发生 x`o_&09;CG
74.completeness 完整性 j;+nnpg
75.rights and obligations 权利和义务 /5=A#G
76.valuation and allocation 计价和分摊 F'*{Fk
h
77.cutoff 截止 KRXe\Sx
78.accuracy 准确性 P,>#
79.classification 分类 Xt7uCs
80.inspection 检查 YEZ"BgUnbp
81.supervision of counting 监盘 LXK+WB/s
82.observation 观察 Wo2M}]0
83.confirmation 函证 F`38sq
84.computation 计算 \}<nXn!
85.analytical procedures 分析程序 W0nRUAo[
86.vouch 核对 9JU
lu
87.trace 追查 = j}00,WH
88.audit sampling 审计抽样 7M$>'PfO
89.error 误差 Fh?q;o
Ej
90.expected error 预期误差
Ng-3|N
91.population 总体 J7l1-
92.sampling risk 抽样风险 |H
|ewVUY
93.non- sampling risk 非抽样风险 H7\EvIM=
94.sampling unit 抽样单位 rsc8lSjH
95.statistical sampling 统计抽样 a]ftE\99
96.tolerable error 可容忍误差 ChB
ZGuO:
97.the risk of under reliance 信赖不足风险 2smLv1w@
98.the risk of over reliance 信赖过度风险 5q8bM.k\7N
99.the risk of incorrect rejection 误拒风险 X GO_n{x
100. the risk of incorrect acceptance 误受风险 A!j&g(Z"Q
101.working trial balance 试算平衡表 cy}2~w&s4
102.index and cross-referencing 索引和交叉索引 yt<K!=7&
103.cash receipt 现金收入 QzV:^!0J
104.cash disbursement 现金支出 SY
C_=X
105.bank statement 银行对账单 VvPTL8Z
106.bank reconciliation 银行存款余额调节表 Tlf G"HzZ%
107.balance sheet date 资产负债表日 Uq[NOJC
108.net realizable value 可变现净值 $Itehy
109.storeroom 仓库 3N<FG.6
110.sale invoice 销售发票 .IG(Y!cB
111.price list 价目表 z}pdcQl#
112.positive confirmation request 积极式询证函 D&]SPhX
113.negative confirmation request 消极式询证函 9cj:'KG)!
114.purchase requisition 请购单
XLzHm&;
115.receiving report 验收报告 S(rA96n
116.gross margin 毛利 ,rG$JCS'KQ
117.manufacturing overhead 制造费用 m"xw5aa>
118.material requisition 领料单 >S!QvyM(V
119.inventory-taking 存货盘点 J.*dA j
120.bond certificate 债券 v'DL >Y
121.stock certificate 股票 &|',o ?'F
122.audit report 审计报告 QR
a>W/N
123.entity 被审计单位 ,H.q%!{h_
124.addressee of the audit report 审计报告的收件人 R[Pyrs!H
125.unqualified opinion 无保留意见 A3h[VnuG,
126.qualified opinion 保留意见 y&SueU=
127.disclaimer of opinion 无法表示意见 CRS/qso[Q'
128.adverse opinion 否定意见 DMf:u`<
)TV'eq
A (1)ABC 作业基础成本计算 d7l0;yR&+
A (2)absorbed overhead 已吸收制造费用 Pirc49c
A (3)absorption costing 吸收成本计算 Y.=v!*p?}
A (4)account 账户,报表 Rb\\6BU0
A (5)accounting postulate 会计假设 4egq Y0A
A (6)accounting series release 会计公告文件 :~g
=
n&x
A (7)accounting valuation 会计计价
r6j
3A
A (8)account sale 承销清单 !R4`ihi1
A (9)accountability concept 经营责任概念 +Pn+&o;D
A (10)accountancy 会计职业 L%N|8P[
A (11)accountant 会计师 &grT}
A (12)accounting 会计 Q7f\ 5QjT
A (13)agency cost 代理成本 Cg-khRgLS
A (14)accounting bases 会计基础 \J:/l|h
A (15)accounting manual 会计手册 Lymy/9
A (16)accounting period 会计期间 nV
GrW#'E
A (17)accounting policies 会计方针 @-)?2CH[8
A (18)accounting rate of return 会计报酬率 \~U8<z
A (19)accounting reference date 会计参照日 rFdovfb
A (20)accounting reference period 会计参照期间 bf::bV?T
A (21)accrual concept 应计概念 ] S]F&B
M|
A (22)accrual expenses 应计费用 HPm12&8,
A (23)acid test ration 速动比率(酸性测试比率) A=E1S{C
A (24)acquisition 购置 ^qYJx
A (25)acquisition accounting 收购会计 ?r#e
A (26)activity based accounting 作业基础成本计算 $^d,>hJi
A (27)adjusting events 调整事项 WOR~tS
A (28)administrative expenses 行政管理费
Wu9@Ecb
A (29)advice note 发货通知 }"%tlU!}
A (30)amortization 摊销 9>\s81^
A (31)analytical review 分析性检查 WHMt$W}%
A (32)annual equivalent cost 年度等量成本法 Pf-k"7y
A (33)annual report and accounts 年度报告和报表 )"wWV{k
A (34)appraisal cost 检验成本 ErHbc2
A (35)appropriation account 盈余分配账户 $_% a=0
A (36)articles of association 公司章程细则 -T`rk~A9A
A (37)assets 资产 0vt?yD
A (38)assets cover 资产保障 8?h-H#h
A (39)asset value per share 每股资产价值 @9-z8PyF
A (40)associated company 联营公司 9}jF]P*Q
A (41)attainable standard 可达标准 Y6&w0~?!
JZ]4?_l
A (42)attributable profit 可归属利润 PW~+=,
A (43)audit 审计 YrL:!\p.
A (44)audit report 审计报告 VW$ Hzx_z
A (45)auditing standards 审计准则 -y)ij``VY
A (46)authorized share capital 额定股本 v:nm#P%P
A (47)available hours 可用小时 uL\ B[<:
A (48)avoidable costs 可避免成本 w:#yu
B (49)back-to-back loan 易币贷款 f3[gAY
B (50)backflush accounting 倒退成本计算 y08.R.
l
B (51)bad debts 坏帐 00[Uk'Q*5
B (52)bad debts ratio 坏帐比率 5O%Q*\(
B (53)bank charges 银行手续费 YJ3aJ^m#E
B (54)bank overdraft 银行透支 2X!O '
B (55)bank reconciliation 银行存款调节表 m?V4r
#t
B (56)bank statement 银行对账单 NVAt-u0LB
B (57)bankruptcy 破产 s(o{SC'tt
B (58)basis of apportionment 分摊基础 'C)`j{CS
B (59)batch 批量 Np$pz
B (60)batch costing 分批成本计算 py6
|uGN
B (61)beta factor B(市场)风险因素 J 6D?$
B (62)bill 账单 b*\K I
B (63)bill of exchange 汇票 Lo5itW
B (64)bill of landing 提单 rzsb(
B (65)bill of materials 用料预计单 o['HiX
B (66)bill payable 应付票据 ?
suNA
B (67)bill receivable 应收票据 [I^>ji0V
B (68)bin card 存货记录卡 & gnE"
B (69)bonus 红利 [#.E=s+&
B (70)book-keeping 薄记 oJA%t-&%R
B (71)Boston classification 波士顿分类 yZj:Kp+7
B (72)breakeven chart 保本图 Y!N*J
B (73)breakeven point 保本点 3Un
q
9
B (74)breaking-down time 复位时间 J\^ZRu_K
B (75)budget 预算 e
C?adCb
B (76)budget center 预算中心
XCc/\
B (77)budget cost allowance 预算成本折让 $vl
q]6V8
B (78)budget manual 预算手册 R
@N
I
B (79)budget period 预算期间 D6=Z%h\*
B (80)budgetary control 预算控制 !o1{. V9q
B (81)budgeted capacity 预算生产能力 o{f|==<t3#
B (82)burden 制造费用 G1=GzAd$5
B (83)business center 经营中心 .$pW?C 3e
B (84)business entity 营业个体 UE3(L
^
B (85)business unit 经营单位 >~8;H x].d
B (86)buy-out management 管理性购买产权 h,o/(GNnW
B (87)by-product 副产品 ~8L*N>Y
C (88)called-up share capital 催缴股本 $w4%JBZr
C (89)capacity 生产能力 /Ut h#s:
C (90)capacity ratios 生产能力比率 T[]2]K[&B
C (91)capital 资本 ,K'>s<}
C (92)capital assets pricing model资本资产计价模式 #9M6 q
C (93)capital commitment 承诺资本 bw\fKZ
C (94)capital employed 已运用的资本 ZG:#r\a
C (95)capital expenditure 资本支出 r2M Iw
C (96)capital expenditureauthorization 资本支出核准 /n;Ll](ri
C (97)capital expenditure control 资本支出控制 ofH=h
C (98)capital expenditure proposal资本支出申请 A{3Aw| ;
C (99)capital funding planning 资本基金筹集计划 _H@Y%"ZHJ6
C (100)capital gain 资本收益 (ZH5/VKp
C (101)capital investment appraisal资本投资评估 qkVGa%^
C (102)capital maintenance 资本保全 "uf*?m3
C (103)capital resource planning 资本资源计划 91d@/z
C (104)capital surplus 资本盈余 *5?a%p
C (105)capital turnover 资本周转率 /I&Hq7SW`
C (106)card 记录卡 VO r*YB&
C (107)cash 现金 uTTM%-DMHT
C (108)cash account 现金账户 ]wFKXZeK
C (109)cash book 现金账薄 ^L#\z7
C (110)cash cow 金牛产品 ~'>RK
C (111)cash flow 现金流量 v'gP,UO-%D
C (112)cash discounted 现金贴现 Ww-%s9N<
C (113)cash flow budget 现金流量预算 IA_>x9 (~
C (114)cash flow statement 现金流量表 \i_y(;
C (115)cash ledger 现金分类账 f'P}]_3(
C (116)cash limit 现金限额 kzU
;24"K
C (117)CCA 现时成本会计 o>*
vG
C (118)center 中心 j}$dYbf$
C (119)changeover time 变更时间 B w?Kb@
C (120)chartered entity 特许经济个体
:?W {vV
C (121)cheque 支票 tgoOzk
^
C (122)cheque register 支票登记薄 J%}9"Q5
C (123)coin analysis 零钱分类 a Mp*Ap
C (124)classification 分类 3 d
$
C (125)clock card 工时卡 ,Fo7E
C (126)code 代码 X{KWBk.1
C (127)commitment accounting 承诺确认会计 Dlz||==
C (128)common cost 共同成本 oz
$T.
C (129)company limited byguarantee 有限担保责任公司 Xb +)@Y4h
C (130)company limited shares 股份有限公司 DE"KbA0}
C (131)competitive position 竞争能力状况 nn><
k
"
C (132)concept 概念 cfI5KLG~#
C (133)conglomerate 跨行业企业 pgT XyAP{
C (134)consistency concept 一致性概念 N'hj
C (135)consolidated accounts 合并报表 )P4#P2
C (136)consolidation accounting 合并会计 rK&ofc]f$
C (137)consortium 财团 +bK[3KG4F5
C (138)contingency plan 应急计划 'A@[a_
C (139)contingent liabilities 或有负债 KQ'fp:5|/@
C (140)continuous operation 连续生产 $T* ##kyE9
C (141)contra 抵消 9Br2}!Ny
C (142)contract cost 合同成本 +9Z RCmV
C (143)contract costing 合同成本计算 "j|}-a
C (144)contribution 贡献毛益 :(tSL{FO
C (145)contribution centre 贡献中心 h
$)thW
C (146)contribution chart 贡献图 bSH lR#!6
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 R
:=C
C (148)contribution to salesration 贡献毛益对销售比率 Yc;cf%c1
C (149)control 控制 !g:UkU\J
C (150)control account 控制帐户 XP'Mv_!Z
C (151)control limits 控制限度 N,v4SIC@
C (152)controllability concept 可控制概念 aIaydu+ \
C (153)controllable cost 可控制成本 ?3
J
C (154)conversion cost 加工成本 }gi>Z
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 cGSoAK
C (156)corporate appraisal 公司评估 Y ON@G5^
C (157)corporate planning 公司计划 _i [.5
C (158)corporate social reporting 公司社会报告 tV2SX7N
C (159)corporation 股份公司 L'=e /&
C (160)cost 成本 YbZ<=ZzO4
C (161)cost account 成本帐户 7Cf%v`B4D
C (162)cost accounting 成本会计 W"9iFj X
C (163)cost accounting manual 成本手册 rhFa rm4a
C (164)cost accounts calendar 成本报表的日历时间 TSu^.K
C (165)cost adjustment 成本调整 it!i'lG
C (166)cost allocation 成本分配 KLBV(`MS
C (167)cost apportionment 成本分摊 /bA\O
C (168)cost attribution 成本归属 B.fL
gQK0
C (169)cost audit 成本审计 }D.?O,ue
C (170)cost behaviour 成本性态 :@g@jcbYq`
C (171)cost benefit analysis 成本效益分析 wd*i&ooQ*L
C (172)cost center 成本中心 \phG$4(7+
C (173)cost driver 成本动因