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注会《审计》英语常用词汇 HlxgJw~<
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1.audit 审计 H8Ra !FW@
2.attestation 鉴证 rb.:(d)T
3.credibility 可信赖程度 G`v(4`tA
4.audit of financial statements 财务报表审计 2j^8{Agz
5.agreed-upon procedures 执行商定程序 ~!fOl)F
6.high levels of assurance 高水平保证 *6(/5V
7.compilation 编制
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8.reliability 可靠性 Re;[S[D7
9.relevance 相关性 /u"K`y/*j\
10.professional skepticism 职业谨慎 hs)_h^P
11.objectivity 客观性 cW{ Bsr
12. professional competence 专业胜任能力 [r1\FF@v,
13.Senior/CPA-in-charge 项目经理 CrGDo9JdvT
14.audit engagement letter 业务约定书 p1s&
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15.recurring audit 连续审计 Y0Rk:Njc
16.the client 委托人 r*Z p-}
17.change CPA 更换注册会计师 Cj)*JZVG
18.the existing CPA 现任注册会计师 Nk\/lK\
19.the successor CPA 后任注册会计师 meD?<g4n~"
20.the preceding CPA前任注册会计师 DRu#vC
21.issue the audit report 出具审计报告 !M7727
22.expert 专家 D<4cpH
23.the board of directors 董事会 FPAj}as
24.knowledge of the entity‘ s business 了解被审计单位情况 %&$s0=+
25.assess material misstatement risks评估重大错报风险 ynq^ztBVe
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 0@jhNtL
27.a general knowledge of —— 初步了解―――的情况 a[BIY&/Q
28.a more knowledge of—— 进一步了解的情况 2,6|l.WFpE
29.the prior year‘s working papers 以前年度工作底稿 Dv BRK}'
30.minutes of meeting 会议纪要 /:w.Zf>B9
31.business risks 经营风险 sc# q03
32.appropriateness 适当性 $0~_)$i:
33.accounting estimate 会计估计 T;Ra/H
34.management representations 管理层声明 PAjH*5IA
35.going concern assumption 持续经营假设 $2v{4WP7G
36.audit plan 审计计划 Tml>>O
37.significant audit areas 重点审计领域 L8 $+%Gvo
38.error 错误 g/z7_Aq/
39.fraud舞弊 -H](2}
40.modified or additional procedures 修改或追加审计程序 "&TN}SBW
41.misappropriation of assets 侵占资产 Z2{G{]EV(
42.transactions without substance 虚假交易 Cbr>\;sc2Z
43.unusual pressures 异常压力 *46hw(L
44.the suspected noncompliance 涉嫌存在违法行为 K1|xatx1V
45.materialiy 重要性 }C{wGK+o[
46.exceed the materiality level 超过重要性水平 fJOA5(
47.approach the materiality level 接近重要性水平 BWG#W C
48.an acceptably low level 可接受水平 D]5cijO6
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 m^YYdyn]M
50.misstatements or omissions 错报或漏报 5l
/EZ\q
51.aggregate 总计 X2C&q$8
52.subsequent events 期后事项 IaYy5Rw
53.adjust the financial statements 调整财务报表 MryY<s
54.perform additional audit procedures 实施追加的审计程序 0bI}
s`sr
55.audit risk 审计风险 /U,;]^
56.detection risk 检查风险 {edjvPlk
57.inappropriate audit opinion 不适当的审计意见 l 1Ns~
58.material misstatement 重大的错报 :J;*]o:
59.tolerable misstatement 可容忍错报 lZhd^69y
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 p V`)
62.simall business 小规模企业 :)Z.!
63.accounting system 会计系统 :"~n`
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64.test of control 控制测试 >Byxb./*
65.walk-through test 穿行测试 -@G,Ry-\t
66.communication 沟通 Z/[ww8b.
67.flow chart 流程图 KIHr%
68.reperformance of internal control 重新执行 A{KF<Omu
69.audit evidence 审计证据 ~&T%u.u7
70.substantive procedures 实质性程序 M@78.lPS
71.assertions 认定 LRmH@-qP
72.esistence 存在 Jhr3[A
73.occurrence 发生 f-l(H="e
74.completeness 完整性 bZzB\FB~
75.rights and obligations 权利和义务 -|3feYb'
76.valuation and allocation 计价和分摊 GUdVsZjz(
77.cutoff 截止 %Ig3udcY?
78.accuracy 准确性 e"ur+7
79.classification 分类 z(_#C
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80.inspection 检查 .7M:AS>
81.supervision of counting 监盘 Ny)N
82.observation 观察 ,e5#wz
83.confirmation 函证 qK12:
84.computation 计算 Q\[2BJo/
85.analytical procedures 分析程序 72{Ce7J4
86.vouch 核对 OykYXFv*
87.trace 追查 T9O3$1eqfo
88.audit sampling 审计抽样
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89.error 误差 |$a!Zx94^
90.expected error 预期误差 :7jDgqn^|i
91.population 总体 a+ lGN
92.sampling risk 抽样风险 kF29~
93.non- sampling risk 非抽样风险 l5esx#([*R
94.sampling unit 抽样单位 KO5!
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95.statistical sampling 统计抽样 gj-MkeI)
96.tolerable error 可容忍误差 W]=$0'
97.the risk of under reliance 信赖不足风险 U%E364;F
98.the risk of over reliance 信赖过度风险 4-veO3&.h
99.the risk of incorrect rejection 误拒风险 ;7w4BJcq']
100. the risk of incorrect acceptance 误受风险 cfA)Ui
101.working trial balance 试算平衡表 !f!HVna
102.index and cross-referencing 索引和交叉索引 `hE
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103.cash receipt 现金收入 68-2EWq
104.cash disbursement 现金支出 X4Y!Z/b
105.bank statement 银行对账单 x|`o7.
106.bank reconciliation 银行存款余额调节表 Rt2<F-gY
107.balance sheet date 资产负债表日 ;@l5kdZx`
108.net realizable value 可变现净值 c&a.<e3mL
109.storeroom 仓库 >,)tRQS
110.sale invoice 销售发票 N9=1<{Z
111.price list 价目表 i"J`$u
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 X|Z2"*;b`
114.purchase requisition 请购单 p`2w\P3;)
115.receiving report 验收报告 Y$&+2w,)H,
116.gross margin 毛利 }hyl)?*~
117.manufacturing overhead 制造费用 # 8fq6z|JZ
118.material requisition 领料单 rf]'VJg#3
119.inventory-taking 存货盘点 MiB}10
120.bond certificate 债券 5T- N\)@
121.stock certificate 股票 5svM3
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122.audit report 审计报告
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123.entity 被审计单位 HH3Ln+AWg_
124.addressee of the audit report 审计报告的收件人 Qy_! +q
125.unqualified opinion 无保留意见 J2d3&6
126.qualified opinion 保留意见 &D*22R4{CX
127.disclaimer of opinion 无法表示意见 ?'I pR
128.adverse opinion 否定意见 bfl%yGkd/|
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A (1)ABC 作业基础成本计算 >0Gdxj]\
A (2)absorbed overhead 已吸收制造费用 \4 5%K|
A (3)absorption costing 吸收成本计算 qGrUS_~q*
A (4)account 账户,报表
$=GnoS
A (5)accounting postulate 会计假设 LOf)D7T
A (6)accounting series release 会计公告文件 Dj(!i1eQNZ
A (7)accounting valuation 会计计价 $:D-dUr1
A (8)account sale 承销清单 0` \!O(jJ
A (9)accountability concept 经营责任概念 >y{
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A (10)accountancy 会计职业 CZ4Nw]dtR
A (11)accountant 会计师 lZf=#
A (12)accounting 会计 eB,eu4+-
A (13)agency cost 代理成本 FhVoN}
A (14)accounting bases 会计基础 t],5{UF
A (15)accounting manual 会计手册 w9Z,3J6r
A (16)accounting period 会计期间 asd3J
A (17)accounting policies 会计方针 ('Doy1L
A (18)accounting rate of return 会计报酬率 +
o[-ED
A (19)accounting reference date 会计参照日 LZF%bJv
A (20)accounting reference period 会计参照期间 &2\^S+4
A (21)accrual concept 应计概念 7ts`uI<E@7
A (22)accrual expenses 应计费用 Kdr7JQYzuz
A (23)acid test ration 速动比率(酸性测试比率) *j"u~ NF
A (24)acquisition 购置 `#x}-A$
A (25)acquisition accounting 收购会计 ?&rt)/DV,
A (26)activity based accounting 作业基础成本计算 ;2%8
tV$V
A (27)adjusting events 调整事项 9w:9XziT
A (28)administrative expenses 行政管理费 5nSi29C
A (29)advice note 发货通知 q9iHJ'lMD*
A (30)amortization 摊销 (HD8Mm
A (31)analytical review 分析性检查 Tw+V$:$$
A (32)annual equivalent cost 年度等量成本法 $$f89, h
A (33)annual report and accounts 年度报告和报表 6Ud6F t6
A (34)appraisal cost 检验成本
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A (35)appropriation account 盈余分配账户 S&Szc0-|k
A (36)articles of association 公司章程细则 5vo5t0^o
A (37)assets 资产 cypb6Q_
A (38)assets cover 资产保障 Wt
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A (39)asset value per share 每股资产价值 8k|&&3_[?
A (40)associated company 联营公司
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A (41)attainable standard 可达标准 L2<IG)oXU
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A (42)attributable profit 可归属利润 .bloaeu-
A (43)audit 审计 TcKt
A (44)audit report 审计报告 !)-)*T
A (45)auditing standards 审计准则 |rr<4>)X
A (46)authorized share capital 额定股本 5[5
|_H+0
A (47)available hours 可用小时 c[<>e#s+;
A (48)avoidable costs 可避免成本 }{y(&Oy3Y
B (49)back-to-back loan 易币贷款 CD:$22*]
B (50)backflush accounting 倒退成本计算 YQ$EN>.eO
B (51)bad debts 坏帐 XS
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B (52)bad debts ratio 坏帐比率 3GVS-?
B (53)bank charges 银行手续费 S\"#E:A
B (54)bank overdraft 银行透支 lV
M)'m
B (55)bank reconciliation 银行存款调节表 6i`Y]\X~#
B (56)bank statement 银行对账单 $LOwuvu>
B (57)bankruptcy 破产 J_`a}ox
B (58)basis of apportionment 分摊基础 TnXx;v
B (59)batch 批量 |D1:~z
B (60)batch costing 分批成本计算 3$f+3/l
B (61)beta factor B(市场)风险因素 y)*W!]:7^>
B (62)bill 账单 KJ#S
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B (63)bill of exchange 汇票 7,7-E&d
B (64)bill of landing 提单 2m{d>
B (65)bill of materials 用料预计单 Ouos f1
B (66)bill payable 应付票据 A!uO7".E
B (67)bill receivable 应收票据 #w6ty<b;
B (68)bin card 存货记录卡 WNo7`)Kx
B (69)bonus 红利 6QM$aLLP?
B (70)book-keeping 薄记 l?<DY$H
0
B (71)Boston classification 波士顿分类 ;m#_Rj6
B (72)breakeven chart 保本图 wmB_)`QNP
B (73)breakeven point 保本点 ?R":"*eu
B (74)breaking-down time 复位时间 t/B4?A@C
B (75)budget 预算 s8V:;$ !
B (76)budget center 预算中心 W87kE?,
B (77)budget cost allowance 预算成本折让 &qyXi[vw
B (78)budget manual 预算手册 vTsMq>%,<
B (79)budget period 预算期间 V:<Z
B (80)budgetary control 预算控制 7#+>1 "\
B (81)budgeted capacity 预算生产能力 ?XllPnuKt%
B (82)burden 制造费用 U
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B (83)business center 经营中心 !%Bhg?
B (84)business entity 营业个体 :`B70D8ku
B (85)business unit 经营单位 D5"Xjo
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B (86)buy-out management 管理性购买产权 LMHiiOs,
B (87)by-product 副产品 3-v&ktD&N'
C (88)called-up share capital 催缴股本 Zdy{e|-Zn
C (89)capacity 生产能力 >J) 9&?
C (90)capacity ratios 生产能力比率 ?M BOd9
C (91)capital 资本 r)|6H"n#]S
C (92)capital assets pricing model资本资产计价模式 ;Z.sK-NJ4
C (93)capital commitment 承诺资本 3Pgld*i7
C (94)capital employed 已运用的资本 p1!-|Sqq
C (95)capital expenditure 资本支出 l1%ubu
C (96)capital expenditureauthorization 资本支出核准 sv)4e)1
C (97)capital expenditure control 资本支出控制 a[=;6!
C (98)capital expenditure proposal资本支出申请 `l ?(zy:R
C (99)capital funding planning 资本基金筹集计划 ~xt]g zp{
C (100)capital gain 资本收益 C8KV<k
C (101)capital investment appraisal资本投资评估 ~FnuO!C
C (102)capital maintenance 资本保全 ?
J/NYV
C (103)capital resource planning 资本资源计划 Go)}%[@w
C (104)capital surplus 资本盈余 Vy 7 )_D
C (105)capital turnover 资本周转率 5;@2SY7,
C (106)card 记录卡 ijACfl{!:t
C (107)cash 现金 dR!x)oO=
C (108)cash account 现金账户 _%KRZx}
C (109)cash book 现金账薄 Ij2Th]
C (110)cash cow 金牛产品 y<kg;-& 8
C (111)cash flow 现金流量 hMyN$7Z
C (112)cash discounted 现金贴现 q}gM2Ia'vY
C (113)cash flow budget 现金流量预算 $6]1T>
C (114)cash flow statement 现金流量表 :u`gjj$:s
C (115)cash ledger 现金分类账 dlH&8
C (116)cash limit 现金限额 :%<'('S|
C (117)CCA 现时成本会计 "#P#;]\ `
C (118)center 中心
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C (119)changeover time 变更时间 1EWskmp
C (120)chartered entity 特许经济个体 -
ND1+`yD
C (121)cheque 支票 /
^$n&gI
C (122)cheque register 支票登记薄 n(#[[k9&Ic
C (123)coin analysis 零钱分类 E&dxM{`
C (124)classification 分类 )Lg~2]'?j
C (125)clock card 工时卡 w1LZ\nA<
C (126)code 代码 h{:
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C (127)commitment accounting 承诺确认会计 M44$E4a20
C (128)common cost 共同成本 (Rsf;VPO
C (129)company limited byguarantee 有限担保责任公司 5a|{ytP
C (130)company limited shares 股份有限公司 @$1jp4c
C (131)competitive position 竞争能力状况 '.]<lh!
C (132)concept 概念 #giH`|#d
C (133)conglomerate 跨行业企业 Q%W>m0%
C (134)consistency concept 一致性概念 D*'sO B(
C (135)consolidated accounts 合并报表 eq@-J+
C (136)consolidation accounting 合并会计 hcoZ5!LvT
C (137)consortium 财团 l[^0Ik-G
C (138)contingency plan 应急计划 wW7# M
C (139)contingent liabilities 或有负债 oG\lejO
C (140)continuous operation 连续生产 y1B'_s
C (141)contra 抵消 piFZu/~Gq\
C (142)contract cost 合同成本 gOr%N!5
C (143)contract costing 合同成本计算 U+[h^M$U
C (144)contribution 贡献毛益 <vt}+uMzXv
C (145)contribution centre 贡献中心 |3g'~E?$
C (146)contribution chart 贡献图 ~Rw][Ys
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 N%9?8X[5
C (148)contribution to salesration 贡献毛益对销售比率 K%UjPzPWw
C (149)control 控制 HMhdK
C (150)control account 控制帐户 |>b;M,`OO
C (151)control limits 控制限度 y"k%Wa`*
C (152)controllability concept 可控制概念 HGF&'@dn
C (153)controllable cost 可控制成本 SPm2I(at7
C (154)conversion cost 加工成本 t/@t_6m}*
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 UkcH+0o
C (156)corporate appraisal 公司评估 ^O!;KIe{g
C (157)corporate planning 公司计划 uSv]1m_-]
C (158)corporate social reporting 公司社会报告 c4.2o<(Xt
C (159)corporation 股份公司 KE-0/m4yJ
C (160)cost 成本 gHFQs](G.
C (161)cost account 成本帐户 JvkTfTE7
C (162)cost accounting 成本会计 VAA
="yN
C (163)cost accounting manual 成本手册 tT+W>oA/M
C (164)cost accounts calendar 成本报表的日历时间 Rm`P.;%
C (165)cost adjustment 成本调整 HX ,\a`
C (166)cost allocation 成本分配 }*S`1IWMj
C (167)cost apportionment 成本分摊 gAgF$H .
C (168)cost attribution 成本归属 yb,$UT"]
C (169)cost audit 成本审计 6{I6'+K~
C (170)cost behaviour 成本性态 ! F<::fN
C (171)cost benefit analysis 成本效益分析 "\u<\CL
C (172)cost center 成本中心 &?5me:aU
C (173)cost driver 成本动因