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注会《审计》英语常用词汇 *8CI'U
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1.audit 审计 7H:1c=U
2.attestation 鉴证 u}W R1u[
3.credibility 可信赖程度 8`EzvEm
4.audit of financial statements 财务报表审计 ex
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5.agreed-upon procedures 执行商定程序 9fp1*d
6.high levels of assurance 高水平保证 |2,u!{
7.compilation 编制 zF[kb%o
8.reliability 可靠性 L~%@pf>
9.relevance 相关性 i(Cd#1<
10.professional skepticism 职业谨慎 t|0Zpp;
11.objectivity 客观性 c:.k2u
12. professional competence 专业胜任能力 EJ;:O1,6H
13.Senior/CPA-in-charge 项目经理 aze}koNE
14.audit engagement letter 业务约定书 y/Fv4<X
15.recurring audit 连续审计 `f,SY
16.the client 委托人 @" UoQ_h%
17.change CPA 更换注册会计师 )@Fuw*
18.the existing CPA 现任注册会计师 Kr3L~4>
19.the successor CPA 后任注册会计师 Bd*:y qi
20.the preceding CPA前任注册会计师 .E-)R
21.issue the audit report 出具审计报告 Q&}`( ]k
22.expert 专家 vn}:$|r$J
23.the board of directors 董事会 paF$o6\
24.knowledge of the entity‘ s business 了解被审计单位情况 I,OEor6%R(
25.assess material misstatement risks评估重大错报风险 Xp"ZK=r
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 v_3r8My-
27.a general knowledge of —— 初步了解―――的情况 y, @I6
28.a more knowledge of—— 进一步了解的情况 QCIH1\`jW
29.the prior year‘s working papers 以前年度工作底稿 d#9
\]Ul&
30.minutes of meeting 会议纪要 W-ErzX
31.business risks 经营风险 ;N6Euiz
32.appropriateness 适当性 P!q!+g
33.accounting estimate 会计估计 )EZ#BF<0|
34.management representations 管理层声明 PTfTT_t
35.going concern assumption 持续经营假设 I&^B?"Y
36.audit plan 审计计划 8XZS BR(Z
37.significant audit areas 重点审计领域 'B ocMjRA
38.error 错误 :QT0[P5O
39.fraud舞弊 )F
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40.modified or additional procedures 修改或追加审计程序
49q\/
41.misappropriation of assets 侵占资产 dY'/\dJ
42.transactions without substance 虚假交易 I]t ",s/j
43.unusual pressures 异常压力 MA0}BJoW
44.the suspected noncompliance 涉嫌存在违法行为 Z+!._uA
45.materialiy 重要性 T~@$WM(
46.exceed the materiality level 超过重要性水平 ,)^4H>~V
47.approach the materiality level 接近重要性水平 'o;>6u<u
48.an acceptably low level 可接受水平 lArYlR}
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ~jWG U-m
50.misstatements or omissions 错报或漏报 LxaR1E(Cc'
51.aggregate 总计 D=uU:7m
52.subsequent events 期后事项 5]D"y Ay81
53.adjust the financial statements 调整财务报表
?UCK
54.perform additional audit procedures 实施追加的审计程序 GY@(%^
55.audit risk 审计风险 mxUM&`[
56.detection risk 检查风险 :!
H]gC
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57.inappropriate audit opinion 不适当的审计意见 nA$zp
58.material misstatement 重大的错报 {}!`v%z
59.tolerable misstatement 可容忍错报 ^GMM%
60.the acceptable level of detection risk 可接受的检查风险 8L]em&871
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?hu}wl)
62.simall business 小规模企业 QS.t_5<U
63.accounting system 会计系统 WfYu-TK*
64.test of control 控制测试 d;1%Ei3K
65.walk-through test 穿行测试 (|H1zO
66.communication 沟通 y
qDE|DIez
67.flow chart 流程图 hZ6CiEJB
68.reperformance of internal control 重新执行 B=?4; l7
69.audit evidence 审计证据 VA{2a7]
70.substantive procedures 实质性程序 yU'Fyul
71.assertions 认定 g*]Gc%
72.esistence 存在 |
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73.occurrence 发生
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74.completeness 完整性 uXD?s3Wv
75.rights and obligations 权利和义务 [AgS@^"sf5
76.valuation and allocation 计价和分摊 \0.
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77.cutoff 截止 0G@sj7)]
78.accuracy 准确性 {Yp>h5nwM_
79.classification 分类 R)4L]Z
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80.inspection 检查 "\0&1C(G
81.supervision of counting 监盘 B"sQ\gb%Q
82.observation 观察 p1
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83.confirmation 函证 2rK%fV53b
84.computation 计算 hes$LH
85.analytical procedures 分析程序 ["]r=l
86.vouch 核对 6XU1w
87.trace 追查 q=Cc2|Ve
88.audit sampling 审计抽样 W6cA@DN$#
89.error 误差 CF"u8yE
90.expected error 预期误差 c
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91.population 总体 aNn\URR
92.sampling risk 抽样风险 3@xn<eu
93.non- sampling risk 非抽样风险 Z:51Q
94.sampling unit 抽样单位 F/1B>2$`
95.statistical sampling 统计抽样 |j3fS[.$
96.tolerable error 可容忍误差 `yiw<
9yp2
97.the risk of under reliance 信赖不足风险 gzdR|IBa
98.the risk of over reliance 信赖过度风险 dG5p`N%
99.the risk of incorrect rejection 误拒风险 u!wR
100. the risk of incorrect acceptance 误受风险 mWhQds6
101.working trial balance 试算平衡表 rmVF88/;
102.index and cross-referencing 索引和交叉索引 q0* e1QL
103.cash receipt 现金收入 dS9L( &
104.cash disbursement 现金支出 )8ub1,C
105.bank statement 银行对账单 H\W/;Nn
106.bank reconciliation 银行存款余额调节表 eRV4XB :
107.balance sheet date 资产负债表日 R`%C]uG
108.net realizable value 可变现净值 _; 7{1n
109.storeroom 仓库 3eOwy~
110.sale invoice 销售发票 ++b1VBP
111.price list 价目表 1$1s0yg
112.positive confirmation request 积极式询证函 8#?jYhT7
113.negative confirmation request 消极式询证函 OB-gH3:
114.purchase requisition 请购单 ~CTe5PX c
115.receiving report 验收报告 %OS}BAh^i
116.gross margin 毛利
P[E:=p
117.manufacturing overhead 制造费用 3RSiu}
118.material requisition 领料单 fC1PPgQ\
119.inventory-taking 存货盘点 i6)7)^nG
120.bond certificate 债券 S(bYN[U
121.stock certificate 股票 s+9q`k^
122.audit report 审计报告 uU+R,P0
123.entity 被审计单位 LI`L!6^l
124.addressee of the audit report 审计报告的收件人 Y`secUg
125.unqualified opinion 无保留意见 I.V?O}
126.qualified opinion 保留意见 &35 6
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 6
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A (1)ABC 作业基础成本计算 oRJ!J-Z]
A (2)absorbed overhead 已吸收制造费用 ~3,>TV
A (3)absorption costing 吸收成本计算 s"tyCDc.c
A (4)account 账户,报表 '*`25BiQ
A (5)accounting postulate 会计假设 "t[9EbFL
A (6)accounting series release 会计公告文件 u1@&o9
A (7)accounting valuation 会计计价 /&PRw<}>_o
A (8)account sale 承销清单 CJn{tP
A (9)accountability concept 经营责任概念 c,wYXnJ_t
A (10)accountancy 会计职业 :K-
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A (11)accountant 会计师 {xW HKsI>,
A (12)accounting 会计 +0{$J\s
A (13)agency cost 代理成本 %
~!A,
A (14)accounting bases 会计基础 H]^hEQ3DT
A (15)accounting manual 会计手册 pQ:7%+Om
A (16)accounting period 会计期间 Ib8*rL0p<L
A (17)accounting policies 会计方针 '>8IOC
A (18)accounting rate of return 会计报酬率 ]6:|-x:m
A (19)accounting reference date 会计参照日 n\X'2
A (20)accounting reference period 会计参照期间 Rw
j4
A (21)accrual concept 应计概念 1R}rL#h;=
A (22)accrual expenses 应计费用 .mr&zq
A (23)acid test ration 速动比率(酸性测试比率) nTG @=C#
A (24)acquisition 购置 >
T$M0&<
A (25)acquisition accounting 收购会计 9FGe(t<
A (26)activity based accounting 作业基础成本计算 1=*QMEv1G
A (27)adjusting events 调整事项 q?&Ap*
A (28)administrative expenses 行政管理费 #pe
#(xoI
A (29)advice note 发货通知 $oPx2sb
A (30)amortization 摊销 +-s$Htx
A (31)analytical review 分析性检查 .dbZ;`s
A (32)annual equivalent cost 年度等量成本法 lKtA.{(
A (33)annual report and accounts 年度报告和报表 t> ~
a/K"
A (34)appraisal cost 检验成本 5ov F$qn
A (35)appropriation account 盈余分配账户 7?1[sP
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A (36)articles of association 公司章程细则 pm)kocG
A (37)assets 资产 vS@;D7ep
A (38)assets cover 资产保障 <`PW4zSI
A (39)asset value per share 每股资产价值 u!]g^r
A (40)associated company 联营公司 eNQQ`ll@m
A (41)attainable standard 可达标准 _S$SL%;\
:!'!V>#g
A (42)attributable profit 可归属利润 ZqONK^
A (43)audit 审计 Bv=
A (44)audit report 审计报告 sxP1.= W
A (45)auditing standards 审计准则 >ocDh~@aP
A (46)authorized share capital 额定股本 7I#<w[l>k
A (47)available hours 可用小时 -za+Wa`vH
A (48)avoidable costs 可避免成本 g
-4m.;
B (49)back-to-back loan 易币贷款 bjR:5@"
B (50)backflush accounting 倒退成本计算 E]aQK.
B (51)bad debts 坏帐 [|5gw3y
B (52)bad debts ratio 坏帐比率 B_kjy=]O.
B (53)bank charges 银行手续费 l?f%2:}m
B (54)bank overdraft 银行透支 k=^~\$e
B (55)bank reconciliation 银行存款调节表 L
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B (56)bank statement 银行对账单 qk+RZ>T<o
B (57)bankruptcy 破产 ZyJ-}[z
B (58)basis of apportionment 分摊基础 # $N)
B (59)batch 批量 )R+26wZ|n*
B (60)batch costing 分批成本计算 '5f6
M^}|2
B (61)beta factor B(市场)风险因素 ]"wl*$N
B (62)bill 账单 pHftz-RS!
B (63)bill of exchange 汇票 6T`F'Fk[
B (64)bill of landing 提单 ?q*,,+'0
B (65)bill of materials 用料预计单 G`D~OI
B (66)bill payable 应付票据 T4c]VWtD
B (67)bill receivable 应收票据 8kRqF?rbj
B (68)bin card 存货记录卡 m9Pzy^g1
B (69)bonus 红利 lihV! 1
B (70)book-keeping 薄记 @
L-] %C
B (71)Boston classification 波士顿分类 ii)DOq#2
B (72)breakeven chart 保本图 3g{T+c*
B (73)breakeven point 保本点 (O(X k+L
B (74)breaking-down time 复位时间 FD1Z}v!5IJ
B (75)budget 预算 3}F{a8iIm
B (76)budget center 预算中心 +YX*.dW
B (77)budget cost allowance 预算成本折让 <N~&Leh
B (78)budget manual 预算手册 ; *ZiH%q,
B (79)budget period 预算期间 =>0
G
B (80)budgetary control 预算控制 p]]*H2UD
B (81)budgeted capacity 预算生产能力 5bZjW~d
B (82)burden 制造费用 1y{@fg~..
B (83)business center 经营中心 \*
/R6svz
B (84)business entity 营业个体 &*\-4)Tf
B (85)business unit 经营单位 @p\te7(P%
B (86)buy-out management 管理性购买产权 iD(+\:E
B (87)by-product 副产品 PF+SHT'4}#
C (88)called-up share capital 催缴股本 h!!7LPxt
C (89)capacity 生产能力 8o7%qWX
C (90)capacity ratios 生产能力比率 HX`>"
?{
C (91)capital 资本 LP{@r ic
C (92)capital assets pricing model资本资产计价模式 ;;]^d_
C (93)capital commitment 承诺资本 aSEzh78
C (94)capital employed 已运用的资本 }rKKIF^f\S
C (95)capital expenditure 资本支出 T1_qAz+
C (96)capital expenditureauthorization 资本支出核准 +gh*n,:|
C (97)capital expenditure control 资本支出控制 <uf,@N5m
C (98)capital expenditure proposal资本支出申请 tB<2mjg
C (99)capital funding planning 资本基金筹集计划 Ir4M5OR\
C (100)capital gain 资本收益 BXxl-x
C (101)capital investment appraisal资本投资评估 'VQ
mK#
C (102)capital maintenance 资本保全 SmMJ%lgA6
C (103)capital resource planning 资本资源计划 qy^sdqHl@
C (104)capital surplus 资本盈余 _yu_Ev}R
C (105)capital turnover 资本周转率 abczW[\
C (106)card 记录卡 8j^3_lD
C (107)cash 现金 wc~k4B9"
C (108)cash account 现金账户 OGGuV Y
C (109)cash book 现金账薄 CW .
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C (110)cash cow 金牛产品 x#hGJT
C (111)cash flow 现金流量
An2Wj
C (112)cash discounted 现金贴现 0XLoGQ
=
C (113)cash flow budget 现金流量预算 )2Dm{T
C (114)cash flow statement 现金流量表 ;#+Se,)
C (115)cash ledger 现金分类账 :OC(93d)0
C (116)cash limit 现金限额 IS[&V&.n
C (117)CCA 现时成本会计 VYAz0H1-_
C (118)center 中心 .CAcG"42
C (119)changeover time 变更时间 qCUn.
mI
C (120)chartered entity 特许经济个体 YYi:d=0<SO
C (121)cheque 支票 &"/IV$H
C (122)cheque register 支票登记薄 8(kP=
C (123)coin analysis 零钱分类
24L
=v
C (124)classification 分类 E==vk~cz
C (125)clock card 工时卡 tEC`->|
C (126)code 代码 /t;Kn m
C (127)commitment accounting 承诺确认会计 "<^]d~a_
C (128)common cost 共同成本 n^+rxG6L
C (129)company limited byguarantee 有限担保责任公司 =zXA0%
C (130)company limited shares 股份有限公司 kA/V=xO<
C (131)competitive position 竞争能力状况 s<`54o ,
C (132)concept 概念 laX67Vjv
C (133)conglomerate 跨行业企业 l99{ e
D
C (134)consistency concept 一致性概念 z&W5@6")`
C (135)consolidated accounts 合并报表 mq!_/3
C (136)consolidation accounting 合并会计 Wti?J.Csc
C (137)consortium 财团 QmR
E<i
C (138)contingency plan 应急计划 'du{ky
C (139)contingent liabilities 或有负债 *(*3/P4D
C (140)continuous operation 连续生产 qR>"r"Fq
C (141)contra 抵消 5:6]ZFW
C (142)contract cost 合同成本 %$3)xtS6
C (143)contract costing 合同成本计算 nApkK1?
C (144)contribution 贡献毛益 8Z1pQx-P2C
C (145)contribution centre 贡献中心 48t_?2>
C (146)contribution chart 贡献图 ^cz;UQX~}
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 O9Fg_qfuT_
C (148)contribution to salesration 贡献毛益对销售比率 Lr ;PESV
C (149)control 控制 GT(nW|v
C (150)control account 控制帐户 A"W
}l)+X
C (151)control limits 控制限度 0//B+.#
C (152)controllability concept 可控制概念 dLnu\bSF
C (153)controllable cost 可控制成本 b
:J$
C (154)conversion cost 加工成本 I6B4S"Q5<
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 p#6V|5~8
C (156)corporate appraisal 公司评估 o*}--d?S
C (157)corporate planning 公司计划 n>[" h2
C (158)corporate social reporting 公司社会报告 1-6[KBQ8
C (159)corporation 股份公司 r1o_i;rg
C (160)cost 成本 oyt#C HX
C (161)cost account 成本帐户 {;[W'Lc
C (162)cost accounting 成本会计 {24Y1ohK
C (163)cost accounting manual 成本手册 cV+x.)a.
C (164)cost accounts calendar 成本报表的日历时间 N-9qNL
SP
C (165)cost adjustment 成本调整 n>-"\cjV
C (166)cost allocation 成本分配 ++ZtL\h{7
C (167)cost apportionment 成本分摊 V {H/>>k7
C (168)cost attribution 成本归属 b( qO fek
C (169)cost audit 成本审计 X&+*?Q^
C (170)cost behaviour 成本性态 '
+*,|;?
C (171)cost benefit analysis 成本效益分析 UC{Tm f
C (172)cost center 成本中心
sM0o,l(5
C (173)cost driver 成本动因