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注会《审计》英语常用词汇 #lO ^PK
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1.audit 审计 /P Tq.
2.attestation 鉴证 Ahc9HA2
3.credibility 可信赖程度 +,cd$,18
4.audit of financial statements 财务报表审计 6AoKuT;
5.agreed-upon procedures 执行商定程序 z,bK.KFSs
6.high levels of assurance 高水平保证 j#xGB]
7.compilation 编制 %w?C)$Kn
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8.reliability 可靠性 'rTJ*1i
9.relevance 相关性 r`\@Fv,
10.professional skepticism 职业谨慎 56MY@
11.objectivity 客观性 Zl{9G?abCT
12. professional competence 专业胜任能力 *(qj!U43
13.Senior/CPA-in-charge 项目经理 RB6Q>3g
14.audit engagement letter 业务约定书 iXq*EZb"R
15.recurring audit 连续审计 i]OEhB
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16.the client 委托人 r*dNta<
17.change CPA 更换注册会计师 mi.,Z`]o
18.the existing CPA 现任注册会计师 MkhD*\D
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19.the successor CPA 后任注册会计师 7&9w_iCkV
20.the preceding CPA前任注册会计师 X%iJPJLza
21.issue the audit report 出具审计报告 wa~zb!y<
22.expert 专家 R:3=!zav
23.the board of directors 董事会 Zd88+GS,#
24.knowledge of the entity‘ s business 了解被审计单位情况 !zvOCAb,
25.assess material misstatement risks评估重大错报风险 gVe]?Jva`
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 }+Q4s]
27.a general knowledge of —— 初步了解―――的情况 t{Q
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28.a more knowledge of—— 进一步了解的情况 A7,%'.k
29.the prior year‘s working papers 以前年度工作底稿 R7K`9 c1f6
30.minutes of meeting 会议纪要 b(CO7/e>
31.business risks 经营风险 ;9~
WB X"
32.appropriateness 适当性 dwQ1~
33.accounting estimate 会计估计 &]GR*a
34.management representations 管理层声明 c*]f#yr?
35.going concern assumption 持续经营假设 1)jeawVmj
36.audit plan 审计计划 IUDH"~f
37.significant audit areas 重点审计领域 U{/fY/kq
38.error 错误 _RbM'_y+E
39.fraud舞弊 4HR36=E6
40.modified or additional procedures 修改或追加审计程序 H
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41.misappropriation of assets 侵占资产 5Zd oem
42.transactions without substance 虚假交易 QnP?j&
43.unusual pressures 异常压力 1X7GM65#
44.the suspected noncompliance 涉嫌存在违法行为 g{i= $xc
45.materialiy 重要性 sp
MYn&p
46.exceed the materiality level 超过重要性水平 Qc)i?Z'6
47.approach the materiality level 接近重要性水平 DA04llX~
48.an acceptably low level 可接受水平 Z4c'1-lh
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 LokH4A17U
50.misstatements or omissions 错报或漏报 Tl'wA^~H
51.aggregate 总计 '=%`;?j
52.subsequent events 期后事项 u|T]Ne
53.adjust the financial statements 调整财务报表 #oFyi @U
54.perform additional audit procedures 实施追加的审计程序 /}J_2
55.audit risk 审计风险 K
O%$
56.detection risk 检查风险 W G@3+R>{
57.inappropriate audit opinion 不适当的审计意见 `/'p1?Z"
58.material misstatement 重大的错报 |cP:1CRzi
59.tolerable misstatement 可容忍错报 SDV#p];u
60.the acceptable level of detection risk 可接受的检查风险 7(uz*~Z?`0
61.assessed level of material misstatement risk 重大错报风险的评估水平 bJ2>@|3*
62.simall business 小规模企业 lS
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63.accounting system 会计系统 1G"ohosmF
64.test of control 控制测试 WJu(,zM?G
65.walk-through test 穿行测试 x,]x>Up
66.communication 沟通 GlTpK^.
67.flow chart 流程图 JqZt1um
68.reperformance of internal control 重新执行 HA,8O[jon
69.audit evidence 审计证据 B@NBN&Fr
70.substantive procedures 实质性程序 ]s\vc:cc?
71.assertions 认定 4}k@p>5v'
72.esistence 存在 hczDu8
73.occurrence 发生 iw=e"6
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74.completeness 完整性 c*.
75.rights and obligations 权利和义务 IW&*3I<K
76.valuation and allocation 计价和分摊 (,jsZ!sl
77.cutoff 截止 D)?%kNeA
78.accuracy 准确性 8Iu6r}k?~`
79.classification 分类 @TD=or .&
80.inspection 检查 s~2o<#
81.supervision of counting 监盘 uR{)%udu
82.observation 观察 t&EizH$
83.confirmation 函证 ZOcpF1y
84.computation 计算 A&p@iE*/
85.analytical procedures 分析程序 |>.MH
86.vouch 核对 H#D:'B j29
87.trace 追查 c0o Z7)*}
88.audit sampling 审计抽样 (]T[n={Y
89.error 误差 K-)!d$$
90.expected error 预期误差 {Ji&rk}NP
91.population 总体 sS;)d
92.sampling risk 抽样风险 R]e&JoY
93.non- sampling risk 非抽样风险 y<j7iN
94.sampling unit 抽样单位 nOd;Zw
95.statistical sampling 统计抽样 =}Zl
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96.tolerable error 可容忍误差 ?d%{-
97.the risk of under reliance 信赖不足风险 utuWFAGn A
98.the risk of over reliance 信赖过度风险 Zi+F IQ(
99.the risk of incorrect rejection 误拒风险 %K')_NS@
100. the risk of incorrect acceptance 误受风险 }4!}vkVx
101.working trial balance 试算平衡表 `^[Tu 1
102.index and cross-referencing 索引和交叉索引 >6jal?4u-
103.cash receipt 现金收入 >
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104.cash disbursement 现金支出 fdX|t"oz
105.bank statement 银行对账单 -,+C*|mu
106.bank reconciliation 银行存款余额调节表 F~fBr
107.balance sheet date 资产负债表日 ui,!_O .c
108.net realizable value 可变现净值 >'W,8F
109.storeroom 仓库 iKV|~7nwO
110.sale invoice 销售发票
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111.price list 价目表 JygJ4RI%j
112.positive confirmation request 积极式询证函 \%Y`>x
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113.negative confirmation request 消极式询证函 ,7bhUE/VB
114.purchase requisition 请购单 nRB3VsL
115.receiving report 验收报告 PN?;\k)"
116.gross margin 毛利 TP {\V>*Yz
117.manufacturing overhead 制造费用 Y:O|6%00Y
118.material requisition 领料单 s|A[HQUtJ
119.inventory-taking 存货盘点 iY$iL<
120.bond certificate 债券 8..|-<w
121.stock certificate 股票 <uB)u>3
122.audit report 审计报告 &U?4e'N)T
123.entity 被审计单位 aT IzfqCM
124.addressee of the audit report 审计报告的收件人 X>yDj]*4P
125.unqualified opinion 无保留意见 P ?f${t+
126.qualified opinion 保留意见 @
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127.disclaimer of opinion 无法表示意见 Qt{){uE
128.adverse opinion 否定意见 Q"~%T@e
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A (1)ABC 作业基础成本计算 yc?L
OW0
A (2)absorbed overhead 已吸收制造费用 qhvT,"
A (3)absorption costing 吸收成本计算 B
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A (4)account 账户,报表 }:c~5whN
A (5)accounting postulate 会计假设 XZ]ji9'
A (6)accounting series release 会计公告文件 BRM `/s
A (7)accounting valuation 会计计价 (?8i^T?WP=
A (8)account sale 承销清单 ^gx~{9`RR
A (9)accountability concept 经营责任概念 {+_p?8X
A (10)accountancy 会计职业 d
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A (11)accountant 会计师 -.?
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tY
A (12)accounting 会计 IMbF]6%p(
A (13)agency cost 代理成本 O.X;w<F/V
A (14)accounting bases 会计基础
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A (15)accounting manual 会计手册 NYP3u_
QX
A (16)accounting period 会计期间 sV2D:%\K
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A (17)accounting policies 会计方针 R/"-r^j
A (18)accounting rate of return 会计报酬率 S-o)d
A (19)accounting reference date 会计参照日 ?2da6v,t
A (20)accounting reference period 会计参照期间 $Ugc:L<h+
A (21)accrual concept 应计概念 I*Dj@f`
A (22)accrual expenses 应计费用 2bTS,N/>
A (23)acid test ration 速动比率(酸性测试比率) $`W3`}#fM
A (24)acquisition 购置 0(Y,Q(JTo&
A (25)acquisition accounting 收购会计 4[x`\
A (26)activity based accounting 作业基础成本计算 zn^7#$fC
A (27)adjusting events 调整事项 lMu9Dp
A (28)administrative expenses 行政管理费 6M7GPHah
A (29)advice note 发货通知 R[jFB
7dd
A (30)amortization 摊销 kI!@J6
A (31)analytical review 分析性检查 YYFS
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A (32)annual equivalent cost 年度等量成本法 ibZ[U p?
A (33)annual report and accounts 年度报告和报表 WgR%mm^
A (34)appraisal cost 检验成本 C^,baCX
A (35)appropriation account 盈余分配账户 #tHYCSr]
A (36)articles of association 公司章程细则 u9v,B$S
A (37)assets 资产 0lniu=xmQ-
A (38)assets cover 资产保障 qF$y
p>|#
A (39)asset value per share 每股资产价值 ^_\m@
A (40)associated company 联营公司 @0PWbs$
A (41)attainable standard 可达标准 G)[gLD{g?
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A (42)attributable profit 可归属利润 fA<os+*9i
A (43)audit 审计 :TP4f
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A (44)audit report 审计报告 >gL&a#<S
A (45)auditing standards 审计准则 |,`"Omb9+m
A (46)authorized share capital 额定股本 !:5'MI@
A (47)available hours 可用小时 *2-b&PQR{
A (48)avoidable costs 可避免成本
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B (49)back-to-back loan 易币贷款 *a\x!c"
B (50)backflush accounting 倒退成本计算 ~a2|W|?
B (51)bad debts 坏帐 -a>CF^tH
B (52)bad debts ratio 坏帐比率 6p&2A
B (53)bank charges 银行手续费 g||
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3
B (54)bank overdraft 银行透支 :d35?[
B (55)bank reconciliation 银行存款调节表 zQ,M795@EA
B (56)bank statement 银行对账单 "{E%Y*
B (57)bankruptcy 破产 q]pHD})O
B (58)basis of apportionment 分摊基础
E A55!
B (59)batch 批量 PE6,
9i0ee
B (60)batch costing 分批成本计算 ndDF(qHr
B (61)beta factor B(市场)风险因素 ^CQp5k p]
B (62)bill 账单 u@:[
dbJ
B (63)bill of exchange 汇票 $Lbamg->E
B (64)bill of landing 提单 'j{o!T0
B (65)bill of materials 用料预计单 dQ
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B (66)bill payable 应付票据 ucz~y!4L{
B (67)bill receivable 应收票据 NQuqM`LSQ
B (68)bin card 存货记录卡 4noy!h
B (69)bonus 红利 -&1P2m/46
B (70)book-keeping 薄记 0/|Ax-dK
B (71)Boston classification 波士顿分类 9S9j
B (72)breakeven chart 保本图 GSSmlJ`
B (73)breakeven point 保本点 o[eZ"}~
B (74)breaking-down time 复位时间 pN9U1!|uam
B (75)budget 预算 vpT\CjXHZ
B (76)budget center 预算中心 F?FfRzZ[
B (77)budget cost allowance 预算成本折让 z#`Qfvu6Hi
B (78)budget manual 预算手册 M~`^deU1
B (79)budget period 预算期间 `5(F'o
B (80)budgetary control 预算控制 ]gnEo.R
B (81)budgeted capacity 预算生产能力 j-"34
B (82)burden 制造费用 hg<[@Q%$o
B (83)business center 经营中心 *fj]L?,
B (84)business entity 营业个体 ;K>'Gl
B (85)business unit 经营单位 K
rG,T5
B (86)buy-out management 管理性购买产权 +!ljq~%
B (87)by-product 副产品 - e0[$v
C (88)called-up share capital 催缴股本 b?,%M^9\`
C (89)capacity 生产能力 J9XH8Grk-
C (90)capacity ratios 生产能力比率 n!SHExBp
C (91)capital 资本 yDZm)|<.
C (92)capital assets pricing model资本资产计价模式 Z;1r=p#s
C (93)capital commitment 承诺资本 T4}Wg=UKg
C (94)capital employed 已运用的资本 (`#z@,1
C (95)capital expenditure 资本支出 .)bNi*&
C (96)capital expenditureauthorization 资本支出核准 .w{Y3,dd>
C (97)capital expenditure control 资本支出控制 0k5 uqGLXe
C (98)capital expenditure proposal资本支出申请 ]n"RPktx
C (99)capital funding planning 资本基金筹集计划 ;-"q;&1e
C (100)capital gain 资本收益 >)diXe}j
C (101)capital investment appraisal资本投资评估 }!Pty25j
C (102)capital maintenance 资本保全 B1U!*yzG6
C (103)capital resource planning 资本资源计划 `x >6
Wk1
C (104)capital surplus 资本盈余 )/Eu=+d
C (105)capital turnover 资本周转率 B6Ajcfy
C (106)card 记录卡 ?tqJkL#
C (107)cash 现金 ^\`a-l^
C (108)cash account 现金账户 +%klS `_
C (109)cash book 现金账薄 YIgHLM(
C (110)cash cow 金牛产品 5#X R1#`
C (111)cash flow 现金流量 /uR/,R++
C (112)cash discounted 现金贴现 H =~7g3
C (113)cash flow budget 现金流量预算 eGpKoq7a
C (114)cash flow statement 现金流量表 d@a<Eq
C (115)cash ledger 现金分类账 yVXVH CB
C (116)cash limit 现金限额 7mXXMm
C (117)CCA 现时成本会计 d8 Jf3Mo
C (118)center 中心 Z'!ORn#M
C (119)changeover time 变更时间 / bH2Z
C (120)chartered entity 特许经济个体 xz.M'az\
C (121)cheque 支票 6=,zkU*i^
C (122)cheque register 支票登记薄 ~a_X
7
C (123)coin analysis 零钱分类 @b., pwZF
C (124)classification 分类 LCj3{>{/=
C (125)clock card 工时卡 kkb+qo
C (126)code 代码 (4ZO[Ae
C (127)commitment accounting 承诺确认会计 ae@!M
C (128)common cost 共同成本 {n|Uf 5
C (129)company limited byguarantee 有限担保责任公司 &&LB0vH!J
C (130)company limited shares 股份有限公司 ='qVwM
['
C (131)competitive position 竞争能力状况 I
2OQ
C (132)concept 概念 '
i5KRFy-
C (133)conglomerate 跨行业企业 j[w=pF,o
C (134)consistency concept 一致性概念 !=*8*?@
C (135)consolidated accounts 合并报表 [Y, L=p
C (136)consolidation accounting 合并会计 OX]P;#4tU
C (137)consortium 财团 m2l9([u=^
C (138)contingency plan 应急计划 QZ;DZMP
C (139)contingent liabilities 或有负债 <~w 3[i=
C (140)continuous operation 连续生产 ]e"!ZR?XJ
C (141)contra 抵消 Kj3Gm>B<y
C (142)contract cost 合同成本 QT%vrXzz
C (143)contract costing 合同成本计算 NR8`nc1~
C (144)contribution 贡献毛益 6~W@$SP,F
C (145)contribution centre 贡献中心 TKAs@X,t
C (146)contribution chart 贡献图 OUGkam0UK
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 3)?WSOsL:
C (148)contribution to salesration 贡献毛益对销售比率 -gba&B+D"
C (149)control 控制 ]sVWQj
C (150)control account 控制帐户 (/]#G8
C (151)control limits 控制限度 h2Th)&Fb>
C (152)controllability concept 可控制概念 @>~\So|
C (153)controllable cost 可控制成本 v_
/<f&r
C (154)conversion cost 加工成本 NR
k~
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 F|5Au>t
C (156)corporate appraisal 公司评估 _TsN
%)m
C (157)corporate planning 公司计划 oZ tCx
C (158)corporate social reporting 公司社会报告 xJ. kd
Tr
C (159)corporation 股份公司 >s"/uo
C (160)cost 成本 U\j g X
C (161)cost account 成本帐户 )b2O!p
C (162)cost accounting 成本会计 !P^Mo> "
C (163)cost accounting manual 成本手册 #rBfp|b]1
C (164)cost accounts calendar 成本报表的日历时间 c@}t@k
C (165)cost adjustment 成本调整 GQA\JYw|oY
C (166)cost allocation 成本分配 G?XA",AC
C (167)cost apportionment 成本分摊 2@2d
|
C (168)cost attribution 成本归属 '2<r{
C (169)cost audit 成本审计 >.K%W*t
C (170)cost behaviour 成本性态 } -;)G~h/"
C (171)cost benefit analysis 成本效益分析 eQ8t.~5;-
C (172)cost center 成本中心 Zxqlhq/)
C (173)cost driver 成本动因