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注会《审计》英语常用词汇
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1.audit 审计 w8$rt
2.attestation 鉴证 dHp(U
:)
3.credibility 可信赖程度 Wy{xTLXk2
4.audit of financial statements 财务报表审计 0F$;]zg
5.agreed-upon procedures 执行商定程序 ]PQ] f*Ik>
6.high levels of assurance 高水平保证 n#,<-
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7.compilation 编制 nA:\G":\y
8.reliability 可靠性 acd8?>%[
9.relevance 相关性 5g9lO]WDI
10.professional skepticism 职业谨慎 @Sb 86Ee
11.objectivity 客观性 R[Y]B$XO
12. professional competence 专业胜任能力 aChyl
;#E
13.Senior/CPA-in-charge 项目经理 4 [2^#t[
14.audit engagement letter 业务约定书 !QK~l
15.recurring audit 连续审计 ~^#F5w"
16.the client 委托人 d~B]s
17.change CPA 更换注册会计师 ?;1^8 c0
18.the existing CPA 现任注册会计师 ^fVLM>p <;
19.the successor CPA 后任注册会计师 >05_#{up
20.the preceding CPA前任注册会计师 ~Q7)6%
21.issue the audit report 出具审计报告 qI-q%]l
22.expert 专家 1T(:bM_t`7
23.the board of directors 董事会 WVaIC $Y
24.knowledge of the entity‘ s business 了解被审计单位情况 MRzrZZ%LQ
25.assess material misstatement risks评估重大错报风险 N\ nr
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ,VK! 3$;|
27.a general knowledge of —— 初步了解―――的情况 q:A{@kFq_
28.a more knowledge of—— 进一步了解的情况 6- H81y3
29.the prior year‘s working papers 以前年度工作底稿 fAMJ
FHW
30.minutes of meeting 会议纪要 WR'm<u
31.business risks 经营风险 8SmtEV[b3
32.appropriateness 适当性 pAwmQS\W
33.accounting estimate 会计估计 &^WJ:BvA|^
34.management representations 管理层声明 |)'gQvDM
35.going concern assumption 持续经营假设 uMW5F-~-+
36.audit plan 审计计划 JN;92|x
37.significant audit areas 重点审计领域 *Jd,8B/hC
38.error 错误 rG7S^,5o
39.fraud舞弊 jA ?tDAx`
40.modified or additional procedures 修改或追加审计程序 1]eh0H
41.misappropriation of assets 侵占资产 d0(GE4+/
42.transactions without substance 虚假交易 S,&tKDJn
43.unusual pressures 异常压力 5X^bvW26
44.the suspected noncompliance 涉嫌存在违法行为 joaf0
45.materialiy 重要性 f@@2@#
5B
46.exceed the materiality level 超过重要性水平 utk'joo
47.approach the materiality level 接近重要性水平 &mebpEHUG7
48.an acceptably low level 可接受水平 Qg]8~^Q<
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 )3O0:]
<H
50.misstatements or omissions 错报或漏报 C4V#qhj
51.aggregate 总计 hR;J#w
52.subsequent events 期后事项 cZ$!_30N+
53.adjust the financial statements 调整财务报表 G/tah@N[7
54.perform additional audit procedures 实施追加的审计程序 (GnwK1f
55.audit risk 审计风险
o
S'M
56.detection risk 检查风险 w3j51v` 0'
57.inappropriate audit opinion 不适当的审计意见 JDO5eEwj
58.material misstatement 重大的错报 J7.}2
59.tolerable misstatement 可容忍错报 MZ_+doN
60.the acceptable level of detection risk 可接受的检查风险 gemjLuf
61.assessed level of material misstatement risk 重大错报风险的评估水平 f@roRn8p?
62.simall business 小规模企业 xW84g08_,
63.accounting system 会计系统 ~i)O^CKq
64.test of control 控制测试 JM8s]&
65.walk-through test 穿行测试 ^Pc>/lY$Q%
66.communication 沟通 s(yV E
67.flow chart 流程图 Ve<3XRq|8
68.reperformance of internal control 重新执行 :sT\-MpQvn
69.audit evidence 审计证据 .HTX7mA3
70.substantive procedures 实质性程序 *|c*/7]<
71.assertions 认定 ?Z}n0E `
72.esistence 存在 Up|\&2_
73.occurrence 发生 5H_%inWM
74.completeness 完整性 2i);2>HLG
75.rights and obligations 权利和义务 =m@5$
76.valuation and allocation 计价和分摊 Q>gU(
77.cutoff 截止 {Kp<T
78.accuracy 准确性 hv xvwV1
79.classification 分类 13s0uyYU<m
80.inspection 检查 wE K@B&DV
81.supervision of counting 监盘 )2Gp3oD?
82.observation 观察 A@/DGrZX
83.confirmation 函证 4_,l[BhsQG
84.computation 计算 l6.#s3I['
85.analytical procedures 分析程序 ,j~R ^j
86.vouch 核对 ?
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87.trace 追查 g%w@v$
88.audit sampling 审计抽样 )Qve[O
89.error 误差 Ty]/F+{
90.expected error 预期误差 e=t?mDh#E
91.population 总体 7pNTCZ
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92.sampling risk 抽样风险 qL^
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93.non- sampling risk 非抽样风险 ]y6`9p
94.sampling unit 抽样单位 M%7H-^{
95.statistical sampling 统计抽样 \~xOdqF/
96.tolerable error 可容忍误差 rVko
j;[
97.the risk of under reliance 信赖不足风险 G+=6]0HT
98.the risk of over reliance 信赖过度风险 fM]McZ9)D
99.the risk of incorrect rejection 误拒风险 Y^gK^?K
100. the risk of incorrect acceptance 误受风险 an3HKfv
101.working trial balance 试算平衡表 %l@Q&)f8e
102.index and cross-referencing 索引和交叉索引 to Ei4u)m
103.cash receipt 现金收入 u!2.[CV
104.cash disbursement 现金支出 J
WG7QH
105.bank statement 银行对账单 ?r@euZ&
106.bank reconciliation 银行存款余额调节表 _C?<re3*
107.balance sheet date 资产负债表日 9d2#=IJm
108.net realizable value 可变现净值 z;x`dOP
109.storeroom 仓库 ZNPzQ:I@
110.sale invoice 销售发票 {+[~;ISL
111.price list 价目表 =$5[uI2
112.positive confirmation request 积极式询证函 w
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113.negative confirmation request 消极式询证函 *qg9~/
114.purchase requisition 请购单 RVfRGc^lK
115.receiving report 验收报告 Yfy6o6*:
116.gross margin 毛利 x&R&\}@G m
117.manufacturing overhead 制造费用 fmie,[
118.material requisition 领料单 ?Gl'-tV
119.inventory-taking 存货盘点 ( DwIAO/S
120.bond certificate 债券 kP%W:4l0
121.stock certificate 股票 a<Pi J?
122.audit report 审计报告 sTqy-^e7
123.entity 被审计单位 e#k9}n^+
124.addressee of the audit report 审计报告的收件人 bl\44VK2'
125.unqualified opinion 无保留意见 :EyH'v
126.qualified opinion 保留意见 qce#
127.disclaimer of opinion 无法表示意见 0c1}?$f[?%
128.adverse opinion 否定意见 fRT:
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A (1)ABC 作业基础成本计算 'O`jV0aa'
A (2)absorbed overhead 已吸收制造费用 8{Y
?;~G
A (3)absorption costing 吸收成本计算 }eb%"ZH4|
A (4)account 账户,报表 M@Q=!!tQ(
A (5)accounting postulate 会计假设 9G_=)8sOV
A (6)accounting series release 会计公告文件 8BNsh[+
A (7)accounting valuation 会计计价 iy
Od&|.
A (8)account sale 承销清单 'KQ]7
A (9)accountability concept 经营责任概念 7V0:^Jov
A (10)accountancy 会计职业 [RD ^@~x
A (11)accountant 会计师 GMU<$x8o
A (12)accounting 会计 uGl0z79
A (13)agency cost 代理成本 5 LX3.
A (14)accounting bases 会计基础 0s0
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A (15)accounting manual 会计手册 Yx&c
nDx
A (16)accounting period 会计期间 ( uOW5,e7
A (17)accounting policies 会计方针 YH<F~F _
A (18)accounting rate of return 会计报酬率
CpS'2@6
A (19)accounting reference date 会计参照日 w0S
zK-&
A (20)accounting reference period 会计参照期间 E yNI]XEj
A (21)accrual concept 应计概念 D0i84I`Z%
A (22)accrual expenses 应计费用 q22cp&gmX
A (23)acid test ration 速动比率(酸性测试比率) p{Pa(Z]G
A (24)acquisition 购置 B<1*p,z
A (25)acquisition accounting 收购会计 ^&&dO*0{
A (26)activity based accounting 作业基础成本计算 DHt
8 f
A (27)adjusting events 调整事项 [tMf KO
A (28)administrative expenses 行政管理费 %~p_bKd~
A (29)advice note 发货通知 ZX-9BJ`Q
A (30)amortization 摊销 .ET;wK
A (31)analytical review 分析性检查 eiEZtu
A (32)annual equivalent cost 年度等量成本法 pw>AQ
A (33)annual report and accounts 年度报告和报表
`4}!+fXQ
A (34)appraisal cost 检验成本 *`}_e)(k
A (35)appropriation account 盈余分配账户 g#[9O'H
A (36)articles of association 公司章程细则 7gVWu"
A (37)assets 资产 GJO/']k
A (38)assets cover 资产保障 6j"(/X|Ex5
A (39)asset value per share 每股资产价值 V"$t>pAG
A (40)associated company 联营公司 MP}H
5
A (41)attainable standard 可达标准 EE}NA{b
)lw7W9
A (42)attributable profit 可归属利润 `zzX2R Je
A (43)audit 审计 %-A8`lf<
A (44)audit report 审计报告 8~HC0o\2
A (45)auditing standards 审计准则 ,xD{A}}
V
A (46)authorized share capital 额定股本 l7s=b4}c
A (47)available hours 可用小时 !-.-!hBN
A (48)avoidable costs 可避免成本 X3W)c&Pr
B (49)back-to-back loan 易币贷款 qh7o;x~,
B (50)backflush accounting 倒退成本计算 (X>y)V
B (51)bad debts 坏帐 uTl:u
B (52)bad debts ratio 坏帐比率 {6%uNT>|
B (53)bank charges 银行手续费 yFpHRfF}
B (54)bank overdraft 银行透支 'R,d?ikY
B (55)bank reconciliation 银行存款调节表 #eUfwd6.Y
B (56)bank statement 银行对账单 J.<eX=<
B (57)bankruptcy 破产 i[\[xfk
B (58)basis of apportionment 分摊基础 xh-[]Jz(
B (59)batch 批量 ='VIbE@qC
B (60)batch costing 分批成本计算 l m
B (61)beta factor B(市场)风险因素
Ep?a>\
B (62)bill 账单 E*w 2yWR
B (63)bill of exchange 汇票 oVq@M
B (64)bill of landing 提单 BB%(!O4Dl
B (65)bill of materials 用料预计单 2#(7,o}Y5
B (66)bill payable 应付票据 WN?T*bz2
B (67)bill receivable 应收票据 dlT\VWMha(
B (68)bin card 存货记录卡 ^1~/FU
B (69)bonus 红利 4|2$b:t
B (70)book-keeping 薄记 BPG)m,/b
B (71)Boston classification 波士顿分类 ("lcL2Bq
B (72)breakeven chart 保本图 %x927I>
B (73)breakeven point 保本点 u^]yz&9V
B (74)breaking-down time 复位时间 gr fF\_[:
B (75)budget 预算 ]~K&mNo
B (76)budget center 预算中心 rmabm\QY
B (77)budget cost allowance 预算成本折让 i;xg[e8.
B (78)budget manual 预算手册 KPR{5
B (79)budget period 预算期间 M:I,j
B (80)budgetary control 预算控制 cbwzT0
B (81)budgeted capacity 预算生产能力 ;et
Q
B (82)burden 制造费用 d|o"QYX
B (83)business center 经营中心 pbzbh&Y
B (84)business entity 营业个体 aJ}sYf^
B (85)business unit 经营单位 K[kmfXKu
B (86)buy-out management 管理性购买产权 [e}]K:
B (87)by-product 副产品 bv+e'$U3
C (88)called-up share capital 催缴股本
X*
JD
C (89)capacity 生产能力 A N%.LK
C (90)capacity ratios 生产能力比率 U3V<ITZI8t
C (91)capital 资本 :9`1bZ?a
C (92)capital assets pricing model资本资产计价模式 =#^dG''*"
C (93)capital commitment 承诺资本 ]bR'J\Fwl
C (94)capital employed 已运用的资本 SW; bE
C (95)capital expenditure 资本支出 E1C8yIF
C (96)capital expenditureauthorization 资本支出核准 41zeN++
C (97)capital expenditure control 资本支出控制 ho20>vw#
C (98)capital expenditure proposal资本支出申请 b>7ts_b
C (99)capital funding planning 资本基金筹集计划 19rUvgC{M
C (100)capital gain 资本收益 /,>.${,;u
C (101)capital investment appraisal资本投资评估 ]OrFW4tiE
C (102)capital maintenance 资本保全 z8!u6odu %
C (103)capital resource planning 资本资源计划 i4p
JIb
C (104)capital surplus 资本盈余 *Qf}4
a0
C (105)capital turnover 资本周转率 5&kR1Bp#-
C (106)card 记录卡 qN QsU
C (107)cash 现金 QVH_B+
Q
C (108)cash account 现金账户 `
o3d@Vc
C (109)cash book 现金账薄 Q|1bF!#(1
C (110)cash cow 金牛产品 C\; 8l}t
C (111)cash flow 现金流量 >'jM8=o*Ax
C (112)cash discounted 现金贴现 sXa8(xc
C (113)cash flow budget 现金流量预算 NN:TT\!v
C (114)cash flow statement 现金流量表
KC(Ug4
C (115)cash ledger 现金分类账 3?XLHMxW
C (116)cash limit 现金限额 KCT8Q!\
C (117)CCA 现时成本会计 wtUG2 (
C (118)center 中心 CHU'FSq!
C (119)changeover time 变更时间 2|=_kN8;
C (120)chartered entity 特许经济个体 nGbrWu]w
C (121)cheque 支票 Vj]kJ,j\
y
C (122)cheque register 支票登记薄 GVM#Xl}w9
C (123)coin analysis 零钱分类 q"Md)?5N
C (124)classification 分类 GWVdNYpmr
C (125)clock card 工时卡 d<Os TA
C (126)code 代码 C|I
1
m
C (127)commitment accounting 承诺确认会计 N 93E;B
C (128)common cost 共同成本 Pc7:hu
C (129)company limited byguarantee 有限担保责任公司 XZInu5(
C (130)company limited shares 股份有限公司 PsgzDhRv
C (131)competitive position 竞争能力状况 oW[,EW+u
C (132)concept 概念 `Z/ IW
C (133)conglomerate 跨行业企业 5a
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C (134)consistency concept 一致性概念 l(5-
Cr
C (135)consolidated accounts 合并报表 vxeT[/6i
C (136)consolidation accounting 合并会计 J qUVGEg
C (137)consortium 财团
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C (138)contingency plan 应急计划 ' XF`&3i
C (139)contingent liabilities 或有负债 <J)A_Kx[57
C (140)continuous operation 连续生产 vdm?d/0(^
C (141)contra 抵消 sb
@hGS
C (142)contract cost 合同成本 XNUqZ-M:
C (143)contract costing 合同成本计算 9^='&U9sr
C (144)contribution 贡献毛益 $<cZ<g5)
C (145)contribution centre 贡献中心 xu=B
C (146)contribution chart 贡献图 iy]}1((hR
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 E(tBN]W.
C (148)contribution to salesration 贡献毛益对销售比率 vb- .^l
C (149)control 控制 \V>%yl{8
C (150)control account 控制帐户 (L>[,YO9
C (151)control limits 控制限度 F[EblJ
C (152)controllability concept 可控制概念 j/<y
C (153)controllable cost 可控制成本 xp&!Cl>C3\
C (154)conversion cost 加工成本 qN[7zsaj
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 <L~xR5
C (156)corporate appraisal 公司评估 pQ
6#L
C (157)corporate planning 公司计划 mM}Ukmy
C (158)corporate social reporting 公司社会报告 n@;x!c< +
C (159)corporation 股份公司 |y%].y)
C (160)cost 成本 #mhD; .Wg
C (161)cost account 成本帐户 Z0eBx
C (162)cost accounting 成本会计 EYxRw
C (163)cost accounting manual 成本手册 4Aew
)
C (164)cost accounts calendar 成本报表的日历时间 @;fE%N
C (165)cost adjustment 成本调整 o#xg:m_py
C (166)cost allocation 成本分配 Yp]G)}'R
C (167)cost apportionment 成本分摊 ZZU 8B?)
C (168)cost attribution 成本归属 Wi?%)hur
C (169)cost audit 成本审计 &a_kJ)J
C (170)cost behaviour 成本性态 C94@YWs
C (171)cost benefit analysis 成本效益分析 U"+ ry.3`
C (172)cost center 成本中心 Zd U{`>v
C (173)cost driver 成本动因