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注会《审计》英语常用词汇 Y vjRJ
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1.audit 审计 9l:Bum)9
2.attestation 鉴证 l %{$CmG\
3.credibility 可信赖程度 ,~-
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4.audit of financial statements 财务报表审计 bI~(<-S~K
5.agreed-upon procedures 执行商定程序 ByPzA\;e
6.high levels of assurance 高水平保证 ryp@<}A]!d
7.compilation 编制 E`SFr
8.reliability 可靠性 j*jO809%^
9.relevance 相关性 9*}?0J8
10.professional skepticism 职业谨慎 r$~
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11.objectivity 客观性 r z%=qY
12. professional competence 专业胜任能力 - ?W hJ.U
13.Senior/CPA-in-charge 项目经理 Q2[D|{Z
14.audit engagement letter 业务约定书 P:yMj&)
15.recurring audit 连续审计 <w d+cPZQr
16.the client 委托人 Pz1[ b$%
17.change CPA 更换注册会计师 YQ}bG{ V
18.the existing CPA 现任注册会计师 64OgE!
19.the successor CPA 后任注册会计师 v='h
20.the preceding CPA前任注册会计师 |PED8K:rU
21.issue the audit report 出具审计报告 RHGs
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22.expert 专家 %vO b"K$X
23.the board of directors 董事会 2*K _RMr~
24.knowledge of the entity‘ s business 了解被审计单位情况 EV 8}C=
25.assess material misstatement risks评估重大错报风险
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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 .q1OT>
27.a general knowledge of —— 初步了解―――的情况 "p~1|?T
28.a more knowledge of—— 进一步了解的情况 c91rc>
29.the prior year‘s working papers 以前年度工作底稿 fN TPW]
30.minutes of meeting 会议纪要 r}y]B\/
31.business risks 经营风险 u;Q'xuo3
32.appropriateness 适当性 X,
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33.accounting estimate 会计估计 cM;&$IjCt
34.management representations 管理层声明 <tbsQ3
35.going concern assumption 持续经营假设 F? kW{,*
36.audit plan 审计计划 V[Jd1T
37.significant audit areas 重点审计领域 xhIC["z5
38.error 错误 {g *kr1JM
39.fraud舞弊 ^MesP:[2
40.modified or additional procedures 修改或追加审计程序 nkp!kqJ09
41.misappropriation of assets 侵占资产 u"\HBbBx
42.transactions without substance 虚假交易 Y.qlY3iBp
43.unusual pressures 异常压力 .h2K$(/
44.the suspected noncompliance 涉嫌存在违法行为 $!<J_d*
45.materialiy 重要性 SPxgIP;IR
46.exceed the materiality level 超过重要性水平 $gN1&K
47.approach the materiality level 接近重要性水平 6t|FuTC
48.an acceptably low level 可接受水平 z Uqt^_
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 EF?@f{YY$n
50.misstatements or omissions 错报或漏报 sW B;?7P
51.aggregate 总计 Brh<6Btl
52.subsequent events 期后事项 H1'`*
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53.adjust the financial statements 调整财务报表 D^Bd>Ey4
54.perform additional audit procedures 实施追加的审计程序 |:s4#3
55.audit risk 审计风险 N6Fj}m&E
56.detection risk 检查风险 Wm
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57.inappropriate audit opinion 不适当的审计意见 =3J&UQL
58.material misstatement 重大的错报 ?3"bu$@8
59.tolerable misstatement 可容忍错报 wY2#xD
60.the acceptable level of detection risk 可接受的检查风险 !+4}x;!8
61.assessed level of material misstatement risk 重大错报风险的评估水平 6<+R55
62.simall business 小规模企业 Z_Ox '
63.accounting system 会计系统 n_%JXm#\
64.test of control 控制测试 B1
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65.walk-through test 穿行测试 ~\c]!%)o
66.communication 沟通 x )wI
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67.flow chart 流程图 ) w.cCDL c
68.reperformance of internal control 重新执行 1\q2;
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69.audit evidence 审计证据 AfG!(AF`
70.substantive procedures 实质性程序 rHu #
71.assertions 认定 `RUr/|S
72.esistence 存在 !Jw
73.occurrence 发生 #e0tT
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74.completeness 完整性 &>Q_
75.rights and obligations 权利和义务 }*m:zD@8$
76.valuation and allocation 计价和分摊 q#-szZQ
77.cutoff 截止 xQC.ap
78.accuracy 准确性 g83!il\
79.classification 分类 M=$y_9#
80.inspection 检查 nn"!x|c
81.supervision of counting 监盘 2Av3.u8%u
82.observation 观察 Z'PE^ ,
83.confirmation 函证 .}6 YKKqS
84.computation 计算 `!H
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85.analytical procedures 分析程序 3_2(L"S2
86.vouch 核对 XB-pOtVm
87.trace 追查 k
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88.audit sampling 审计抽样 '+NmHu:q
89.error 误差 \Nu(+G?e
90.expected error 预期误差 pJx88LfR
91.population 总体 EVMhc"L
92.sampling risk 抽样风险 TSmuNCR
93.non- sampling risk 非抽样风险 uAR!JJ
94.sampling unit 抽样单位 NjVuwIm+
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 Z mF}pa,gd
97.the risk of under reliance 信赖不足风险 JY#IeNL
98.the risk of over reliance 信赖过度风险 0O?B!Jr]RM
99.the risk of incorrect rejection 误拒风险 b&A+`d
100. the risk of incorrect acceptance 误受风险 AZxx%6
101.working trial balance 试算平衡表 59O;`y0
102.index and cross-referencing 索引和交叉索引 A5tY4?|
103.cash receipt 现金收入 Nhn5 iN1*
104.cash disbursement 现金支出 HFBGM\R02
105.bank statement 银行对账单 g.X?wyg5
106.bank reconciliation 银行存款余额调节表 _CP
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107.balance sheet date 资产负债表日 D Y($
108.net realizable value 可变现净值 L4'@f
109.storeroom 仓库 T5&jpP`M
110.sale invoice 销售发票 }-k<>~FA
111.price list 价目表 EkM? Rs
112.positive confirmation request 积极式询证函 N
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113.negative confirmation request 消极式询证函 X^#48*"a
114.purchase requisition 请购单 *'vX:n&t
115.receiving report 验收报告 *@lNL=%R
116.gross margin 毛利 tt,MO)8VD
117.manufacturing overhead 制造费用 ox] LlR K
118.material requisition 领料单 ',`iQt!Lx
119.inventory-taking 存货盘点 RyC]4QyC
120.bond certificate 债券 C',D"
121.stock certificate 股票 g/W<;o<v(I
122.audit report 审计报告 &@c=$+#C
123.entity 被审计单位 s"p}>BjMIC
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 vY<(3[pp
126.qualified opinion 保留意见 |:`f#H
127.disclaimer of opinion 无法表示意见 -]R7[5C:
128.adverse opinion 否定意见 V#^~JJW^
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A (1)ABC 作业基础成本计算 ouK
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A (2)absorbed overhead 已吸收制造费用 ||cG/I&,
A (3)absorption costing 吸收成本计算 :S0r)CNP
A (4)account 账户,报表 ]]Ypi=<'
A (5)accounting postulate 会计假设 [ECSJc&i
A (6)accounting series release 会计公告文件 \CM(
A (7)accounting valuation 会计计价 K0yTHX?(.
A (8)account sale 承销清单 3/>McZ@OH
A (9)accountability concept 经营责任概念 |!i3Y=X
A (10)accountancy 会计职业 Z_D8}$!
A (11)accountant 会计师 b-ULoV
A (12)accounting 会计 9`i=kp
A (13)agency cost 代理成本 #QQ
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A (14)accounting bases 会计基础 sA
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A (15)accounting manual 会计手册 >5#`j+8=q
A (16)accounting period 会计期间 kYl$V=
A (17)accounting policies 会计方针 FEw51a+V
A (18)accounting rate of return 会计报酬率 Hu|NS {Ke-
A (19)accounting reference date 会计参照日 gfw,S;
A (20)accounting reference period 会计参照期间 XgP7
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A (21)accrual concept 应计概念 muo(bR8
A (22)accrual expenses 应计费用 t=NPo+fm
A (23)acid test ration 速动比率(酸性测试比率) Pon 2!
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A (24)acquisition 购置 W`^'hka
A (25)acquisition accounting 收购会计 7gfNe kr~W
A (26)activity based accounting 作业基础成本计算 `MlQPLH
A (27)adjusting events 调整事项 'ADt<m_$
A (28)administrative expenses 行政管理费 &Hb6
A (29)advice note 发货通知 =\AI92
A (30)amortization 摊销 =Bi>$Ly
A (31)analytical review 分析性检查 mMjY I1F
A (32)annual equivalent cost 年度等量成本法 $SRpFz5y$
A (33)annual report and accounts 年度报告和报表
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A (34)appraisal cost 检验成本 9xyj,;P>
A (35)appropriation account 盈余分配账户 uDay||7^g
A (36)articles of association 公司章程细则 9e^[5D=L
A (37)assets 资产 J "yO\Y
A (38)assets cover 资产保障 3_~V(a
A (39)asset value per share 每股资产价值 3bu VU&ap
A (40)associated company 联营公司 nZ>qM]">u
A (41)attainable standard 可达标准 HsGXb\
q|b#=Af]g
A (42)attributable profit 可归属利润 QUVwO
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A (43)audit 审计 v*<hE>J0
A (44)audit report 审计报告 WW\u}z.QJ
A (45)auditing standards 审计准则 b%L8mX
A (46)authorized share capital 额定股本 w<
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A (47)available hours 可用小时 /jaTH_Q),:
A (48)avoidable costs 可避免成本 MzL^u8
B (49)back-to-back loan 易币贷款 n@XI$>B
B (50)backflush accounting 倒退成本计算 5'd$TC
B (51)bad debts 坏帐 r
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B (52)bad debts ratio 坏帐比率 "6 |j
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B (53)bank charges 银行手续费 tq H7M0Ry
B (54)bank overdraft 银行透支 v{Al>v}}n
B (55)bank reconciliation 银行存款调节表 CeSr~Ikg|
B (56)bank statement 银行对账单 LdwWB
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B (57)bankruptcy 破产 f
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B (58)basis of apportionment 分摊基础 Q&@Ls?pu
B (59)batch 批量 s]50Y-C
B (60)batch costing 分批成本计算 jOa .h
B (61)beta factor B(市场)风险因素 >8D!K0?E
B (62)bill 账单 R2vT\ 6xv
B (63)bill of exchange 汇票 juG?kL.
B (64)bill of landing 提单 Q[ kbEhv;
B (65)bill of materials 用料预计单 ExeD3Zj
B (66)bill payable 应付票据 zflfV!vAg
B (67)bill receivable 应收票据 t6m3lq{
B (68)bin card 存货记录卡 N4I`6uDgD
B (69)bonus 红利 kfr' P u
B (70)book-keeping 薄记 rn $a)^!
B (71)Boston classification 波士顿分类 ;{EIx*<d
B (72)breakeven chart 保本图 2-728
B (73)breakeven point 保本点 8=CdO|XV
B (74)breaking-down time 复位时间 r/}q=J.
B (75)budget 预算 aUa.!,_dh
B (76)budget center 预算中心 ug{@rt/"Z
B (77)budget cost allowance 预算成本折让 *`Swv`
B (78)budget manual 预算手册 /2l&D~d"
B (79)budget period 预算期间 -0r0M)
B (80)budgetary control 预算控制 WvR-0>E
B (81)budgeted capacity 预算生产能力
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B (82)burden 制造费用 a?S5 =
B (83)business center 经营中心 4&X
D
B (84)business entity 营业个体
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B (85)business unit 经营单位 V
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B (86)buy-out management 管理性购买产权 w=:o//~6j
B (87)by-product 副产品 k>E^FB=
C (88)called-up share capital 催缴股本 a?jUm.
C (89)capacity 生产能力 iGB1f*K
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C (90)capacity ratios 生产能力比率 G%^jgr)
C (91)capital 资本 ~k\Dde
C (92)capital assets pricing model资本资产计价模式 3.+TM]RYN
C (93)capital commitment 承诺资本 [p3{d\=*?
C (94)capital employed 已运用的资本 ve($l"T
C (95)capital expenditure 资本支出 (VDY]Q)
C (96)capital expenditureauthorization 资本支出核准 bCMo8Xh
C (97)capital expenditure control 资本支出控制 "@^Pb$BLY
C (98)capital expenditure proposal资本支出申请 EQI9J#;+
C (99)capital funding planning 资本基金筹集计划 >RJjm&M
C (100)capital gain 资本收益 n2}(Pt.
C (101)capital investment appraisal资本投资评估 K8#MQR2@
C (102)capital maintenance 资本保全 [As9&]Bv5
C (103)capital resource planning 资本资源计划 Zc 9@G-
C (104)capital surplus 资本盈余 <G|i!Pm
C (105)capital turnover 资本周转率 pHQrjEF
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C (106)card 记录卡 oCfO:7
C (107)cash 现金 & "i4og<
C (108)cash account 现金账户 GsIVx
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C (109)cash book 现金账薄 -Vg(aD
C (110)cash cow 金牛产品 }Q
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C (111)cash flow 现金流量 z]_2lx2e
C (112)cash discounted 现金贴现 j9gn7LS
C (113)cash flow budget 现金流量预算 VyX5MVh
C (114)cash flow statement 现金流量表 YTpiOPf
C (115)cash ledger 现金分类账 <*JFY%y"
C (116)cash limit 现金限额 fg$#ZCi
C (117)CCA 现时成本会计 ,w`g+ 9v
C (118)center 中心 |w5m2Z
C (119)changeover time 变更时间 eHHY.^|
C (120)chartered entity 特许经济个体 -t]3 gCLb
C (121)cheque 支票 Q$+6f,m#W
C (122)cheque register 支票登记薄 fGZ56eH:
C (123)coin analysis 零钱分类 YRg"{[+#]k
C (124)classification 分类 mtU{d^B
C (125)clock card 工时卡 Z8C~o)n9
C (126)code 代码 }NjZfBQW`
C (127)commitment accounting 承诺确认会计 ]K?;XA3 dZ
C (128)common cost 共同成本 Pi+pQFz5
C (129)company limited byguarantee 有限担保责任公司 R2Es~T
C (130)company limited shares 股份有限公司 T@wgWE<0y_
C (131)competitive position 竞争能力状况 j,n\`7dD$
C (132)concept 概念 O22Q
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C (133)conglomerate 跨行业企业
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C (134)consistency concept 一致性概念 5P Zzaz<
C (135)consolidated accounts 合并报表 p{
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C (136)consolidation accounting 合并会计 }7non
C (137)consortium 财团 dx@|M{jz'
C (138)contingency plan 应急计划 *+OS;R1<
C (139)contingent liabilities 或有负债 clG@]<a`_
C (140)continuous operation 连续生产 {N3&JL5\"E
C (141)contra 抵消 {Qi J-[q
C (142)contract cost 合同成本 J>l?HK
C (143)contract costing 合同成本计算 3daI_Nx>
C (144)contribution 贡献毛益 lArKfs/
C (145)contribution centre 贡献中心 XGuxd
C (146)contribution chart 贡献图 1rx,qfCq
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 6Hbu7r*tm
C (148)contribution to salesration 贡献毛益对销售比率 SZ29B
C (149)control 控制 [rkw k\m*
C (150)control account 控制帐户 WNY:HH
C (151)control limits 控制限度 X=+|(A,BdY
C (152)controllability concept 可控制概念 u,V_j|(e
C (153)controllable cost 可控制成本 VV;%q3}:
C (154)conversion cost 加工成本 C. BlB
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 xa.tH)R
C (156)corporate appraisal 公司评估 O8OAXRt/Y
C (157)corporate planning 公司计划 9tX
+n{i
C (158)corporate social reporting 公司社会报告 5JHWt<n{P
C (159)corporation 股份公司 +4$][3.
C (160)cost 成本 [
*Dj7zt:
C (161)cost account 成本帐户 #f [}a
C (162)cost accounting 成本会计 He,,bq
C (163)cost accounting manual 成本手册
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C (164)cost accounts calendar 成本报表的日历时间 ^@3,/dH1 t
C (165)cost adjustment 成本调整 b'``0OB )
C (166)cost allocation 成本分配 fy]c=:EmD
C (167)cost apportionment 成本分摊 2X<%BFsE
C (168)cost attribution 成本归属 Jz}`-fU`
C (169)cost audit 成本审计 @@j:z;^|
C (170)cost behaviour 成本性态 (3Q$)0t
C (171)cost benefit analysis 成本效益分析 nY7gST
C (172)cost center 成本中心 Kt](|
C (173)cost driver 成本动因