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注会《审计》英语常用词汇 ,6,sz]3-
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1.audit 审计 j)K[A%(
2.attestation 鉴证 9o<}*L
3.credibility 可信赖程度 Q:I2\E
4.audit of financial statements 财务报表审计 2IgT
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5.agreed-upon procedures 执行商定程序 RbUhLcG5
6.high levels of assurance 高水平保证 box(FjrZE
7.compilation 编制 Wq_#46P-
8.reliability 可靠性 MT
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9.relevance 相关性 yUb$EMo\
10.professional skepticism 职业谨慎 !`8WNY?K
11.objectivity 客观性 xjHOrr
OQ
12. professional competence 专业胜任能力 74VN3m
13.Senior/CPA-in-charge 项目经理 q2* G86
14.audit engagement letter 业务约定书 - aCtk$3
15.recurring audit 连续审计 c+PT"/3
16.the client 委托人 `=A*ei5
17.change CPA 更换注册会计师 J
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18.the existing CPA 现任注册会计师 c[:OK9TH
19.the successor CPA 后任注册会计师 !xs.[&u8
20.the preceding CPA前任注册会计师 C:qb-10|A
21.issue the audit report 出具审计报告 gxEa?QH
22.expert 专家 3,~M`~B
23.the board of directors 董事会 ]:CU.M1
24.knowledge of the entity‘ s business 了解被审计单位情况 s#,
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25.assess material misstatement risks评估重大错报风险 wB6ILTu1
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 VUXG%511T
27.a general knowledge of —— 初步了解―――的情况 @5n
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28.a more knowledge of—— 进一步了解的情况 {R[FwB^7wJ
29.the prior year‘s working papers 以前年度工作底稿 n:zoN2lC
30.minutes of meeting 会议纪要 #J.v[bOWQ
31.business risks 经营风险 2s, [DC
32.appropriateness 适当性 x`@!hJc:[e
33.accounting estimate 会计估计 ]3@6o*R;
34.management representations 管理层声明 E#t;G:+A
35.going concern assumption 持续经营假设 RZm}%6##ZC
36.audit plan 审计计划 FLI\SF<
37.significant audit areas 重点审计领域 WVc3C-h,
38.error 错误 yT Pi/=G
39.fraud舞弊 -TKS`,#
40.modified or additional procedures 修改或追加审计程序 -%]O-'
41.misappropriation of assets 侵占资产 k=,,s(]tx
42.transactions without substance 虚假交易 W=T3spV
43.unusual pressures 异常压力 ^6!C":f
44.the suspected noncompliance 涉嫌存在违法行为 +g_+JLQ
45.materialiy 重要性 2j_YHv$I
46.exceed the materiality level 超过重要性水平 :'aT4
47.approach the materiality level 接近重要性水平 ]M
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48.an acceptably low level 可接受水平 ,1'9l)zP
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 J&4QI( b.
50.misstatements or omissions 错报或漏报 T9r"vw
51.aggregate 总计 I`"8}d@Jm
52.subsequent events 期后事项 ea3;1-b:
53.adjust the financial statements 调整财务报表 uGm~ Oo
54.perform additional audit procedures 实施追加的审计程序 m,nZrap
55.audit risk 审计风险 0z)
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56.detection risk 检查风险 qd*3| O^
57.inappropriate audit opinion 不适当的审计意见 @xKLRw
58.material misstatement 重大的错报 |FZ)5
59.tolerable misstatement 可容忍错报 Q3MG+@) S
60.the acceptable level of detection risk 可接受的检查风险 F&US-ce:M
61.assessed level of material misstatement risk 重大错报风险的评估水平 70NQ9*AAy
62.simall business 小规模企业 r\7F}ZW/
63.accounting system 会计系统 pKDP1S#<
64.test of control 控制测试 _E eH
65.walk-through test 穿行测试 y6.}h9~
66.communication 沟通 tydD~a
67.flow chart 流程图 [:gPp)f,
68.reperformance of internal control 重新执行 d (Ufj|;
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 9"Vch;U$
71.assertions 认定 7Q,9j.
72.esistence 存在 9{{QdN8
73.occurrence 发生 }
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74.completeness 完整性 m&/{iCwp
75.rights and obligations 权利和义务 [+0rlmB
76.valuation and allocation 计价和分摊 3`PPTG
77.cutoff 截止 )%rGD
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78.accuracy 准确性 RAMkTS
79.classification 分类 :uhU<H<,f
80.inspection 检查 p2T%Zl_
81.supervision of counting 监盘 WP, Ll\K)7
82.observation 观察 Wyu$J
83.confirmation 函证 ylm*a74-X
84.computation 计算 hwF9LD~^
85.analytical procedures 分析程序 l` 9<mL
86.vouch 核对 C?@vBM}
87.trace 追查 j^ L"l;m
88.audit sampling 审计抽样 W7I.S5
89.error 误差 A/n-.ci
90.expected error 预期误差 C
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91.population 总体 A4RA5N/}
92.sampling risk 抽样风险 OiI[w8
93.non- sampling risk 非抽样风险 i0`<`qSQh
94.sampling unit 抽样单位 oBZ\mk L
95.statistical sampling 统计抽样 :;[pl|}tM
96.tolerable error 可容忍误差 \l^L?69
97.the risk of under reliance 信赖不足风险 qfp,5@p
98.the risk of over reliance 信赖过度风险 Sa5+_TW
99.the risk of incorrect rejection 误拒风险 shjc`Tqm
100. the risk of incorrect acceptance 误受风险 [fF0Qa-
101.working trial balance 试算平衡表 #clOpyT*
102.index and cross-referencing 索引和交叉索引 N@D]Q&;+(T
103.cash receipt 现金收入 RlH|G
104.cash disbursement 现金支出 r*#ApM"L
105.bank statement 银行对账单 *a_U2}N
106.bank reconciliation 银行存款余额调节表 ^mWOQ*zi;
107.balance sheet date 资产负债表日 *^j'G^n
108.net realizable value 可变现净值 MD(?Wh
109.storeroom 仓库 t']d_Vcza
110.sale invoice 销售发票 @c&}\#;
111.price list 价目表 , &>LBdG`
112.positive confirmation request 积极式询证函 l*^J}oY
113.negative confirmation request 消极式询证函 hV5Aw;7C
114.purchase requisition 请购单 r{y&}gA
115.receiving report 验收报告 )!+M\fT
116.gross margin 毛利 V+#Sb
117.manufacturing overhead 制造费用 W;~ f865
118.material requisition 领料单 G-`4TQ
119.inventory-taking 存货盘点 5,/rh,?
120.bond certificate 债券 `Y
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121.stock certificate 股票 Q]j[+
e
122.audit report 审计报告 wf47Ulx
123.entity 被审计单位 VyQ@. Lm
124.addressee of the audit report 审计报告的收件人 >b2j j+8
125.unqualified opinion 无保留意见 eVL#3|=
126.qualified opinion 保留意见 p,_,o3@~
127.disclaimer of opinion 无法表示意见 O@*7O~
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128.adverse opinion 否定意见 ^PwZP;On
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A (1)ABC 作业基础成本计算 &PY~m<F
A (2)absorbed overhead 已吸收制造费用 \G}02h
A (3)absorption costing 吸收成本计算 wOW#A}m'vj
A (4)account 账户,报表 TJk3z^.j
A (5)accounting postulate 会计假设 bf1Tky=/
A (6)accounting series release 会计公告文件 5u/d r9n
A (7)accounting valuation 会计计价 5%H(AaG*q
A (8)account sale 承销清单 Ir%L%MuR]
A (9)accountability concept 经营责任概念 f
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A (10)accountancy 会计职业 <sU?q<MC
A (11)accountant 会计师 Q;9-aZ.H
A (12)accounting 会计 pib i#
A (13)agency cost 代理成本 ~Mk{2;x
A (14)accounting bases 会计基础 |. w'Z7(s
A (15)accounting manual 会计手册 h"~i&T
h
A (16)accounting period 会计期间 MW^(
A (17)accounting policies 会计方针 M::
A (18)accounting rate of return 会计报酬率 Ew
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A (19)accounting reference date 会计参照日
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A (20)accounting reference period 会计参照期间 m+66x {M2c
A (21)accrual concept 应计概念 NC]]`O2r@
A (22)accrual expenses 应计费用 4:umD*d 3E
A (23)acid test ration 速动比率(酸性测试比率) K1`Z}k_p.
A (24)acquisition 购置 \X3Q,\H
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A (25)acquisition accounting 收购会计 L7kNQ/
A (26)activity based accounting 作业基础成本计算 @#HB6
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A (27)adjusting events 调整事项 ;Fo%R$y
A (28)administrative expenses 行政管理费 G
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A (29)advice note 发货通知 xIt' o(jQH
A (30)amortization 摊销 O}#Ic$38
A (31)analytical review 分析性检查 b/#SkxW#S
A (32)annual equivalent cost 年度等量成本法 _*&I[%I5
A (33)annual report and accounts 年度报告和报表 p\;\hHai
A (34)appraisal cost 检验成本 qq
Vjx?bKe
A (35)appropriation account 盈余分配账户 u^6@
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A (36)articles of association 公司章程细则 %}.4c8
A (37)assets 资产 EC9bCd-z
A (38)assets cover 资产保障 v,T:V#f^
A (39)asset value per share 每股资产价值 F747K);_
A (40)associated company 联营公司 d_v]mfUF
A (41)attainable standard 可达标准 _v/w
,z
Ux[2 +Cf
A (42)attributable profit 可归属利润 h#hx(5"6
A (43)audit 审计 ;2#9q9(
A (44)audit report 审计报告 _
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A (45)auditing standards 审计准则 Bb[WtT}=
A (46)authorized share capital 额定股本 %
w\
A (47)available hours 可用小时 8
x=J&d
A (48)avoidable costs 可避免成本 _sp,,gz
B (49)back-to-back loan 易币贷款 vl`Qz"Xy
B (50)backflush accounting 倒退成本计算 Oy}^|MFfA
B (51)bad debts 坏帐 >-&B#Z^,
B (52)bad debts ratio 坏帐比率 xL&evG#
B (53)bank charges 银行手续费 /gX=79
B (54)bank overdraft 银行透支 h+gaKh=k+
B (55)bank reconciliation 银行存款调节表 y ;/T.W9!
B (56)bank statement 银行对账单 ]!c59%f=
B (57)bankruptcy 破产
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B (58)basis of apportionment 分摊基础
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B (59)batch 批量 hQeGr2gMq
B (60)batch costing 分批成本计算 &nV/XLpG
B (61)beta factor B(市场)风险因素 1;*4yJ2
B (62)bill 账单
A
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B (63)bill of exchange 汇票 `e`}dgf0S|
B (64)bill of landing 提单 R\a6#u3
B (65)bill of materials 用料预计单 pD@:]VP
B (66)bill payable 应付票据 (HEi;
B (67)bill receivable 应收票据 SD/=e3
B (68)bin card 存货记录卡 ]8n*f o2#
B (69)bonus 红利 VGYx(
B (70)book-keeping 薄记 ndmsXls
B (71)Boston classification 波士顿分类 }s7@0#j@a
B (72)breakeven chart 保本图 bcR";cE
B (73)breakeven point 保本点 z|F38(%JJN
B (74)breaking-down time 复位时间 @~z4GTF9i
B (75)budget 预算 ~hZr1hT6L
B (76)budget center 预算中心 ]x1;uE?1J
B (77)budget cost allowance 预算成本折让 a1>Tz
B (78)budget manual 预算手册 C3K":JB
B (79)budget period 预算期间 8aqH;|fG}
B (80)budgetary control 预算控制 3jqV/w[-
B (81)budgeted capacity 预算生产能力 kOE\.}~4
B (82)burden 制造费用 lC=-1*WH
B (83)business center 经营中心 WaPuJ5;e
B (84)business entity 营业个体 FUP0X2P
B (85)business unit 经营单位 aMJW__,
B (86)buy-out management 管理性购买产权 erQQ_
B (87)by-product 副产品 p
uZY4}b_
C (88)called-up share capital 催缴股本 qyKI.X3n*
C (89)capacity 生产能力 +=`*`eP:U
C (90)capacity ratios 生产能力比率 j].=,M<dxE
C (91)capital 资本 MpVZ
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C (92)capital assets pricing model资本资产计价模式 %p(X*mVX
C (93)capital commitment 承诺资本 */APe#
C (94)capital employed 已运用的资本 aBd>.]l?
C (95)capital expenditure 资本支出 `t>A~.f
C (96)capital expenditureauthorization 资本支出核准 {/|tVc63
C (97)capital expenditure control 资本支出控制 OcE,E6LD
C (98)capital expenditure proposal资本支出申请 x
MFo
C (99)capital funding planning 资本基金筹集计划 N;HG@B!m
C (100)capital gain 资本收益 }Ip1|Gj
C (101)capital investment appraisal资本投资评估 Pil_zQ4
C (102)capital maintenance 资本保全 ?$ Dc>
C (103)capital resource planning 资本资源计划 FvJkb!5*e_
C (104)capital surplus 资本盈余 )GKY#O09x9
C (105)capital turnover 资本周转率 h:AB`E1
C (106)card 记录卡 >g;995tG
C (107)cash 现金 nK)hv95i_
C (108)cash account 现金账户 DC~ 1}|B"
C (109)cash book 现金账薄 ;0 4< 9i
C (110)cash cow 金牛产品 kxLWk%V
C (111)cash flow 现金流量 +w2 `
C (112)cash discounted 现金贴现 +,_%9v?3
C (113)cash flow budget 现金流量预算 -uNM_|MO
C (114)cash flow statement 现金流量表 =`k',V_
C (115)cash ledger 现金分类账 [V
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C (116)cash limit 现金限额 YmwXA e:
C (117)CCA 现时成本会计 rh DiIO_
C (118)center 中心 Eq=j+ch7
C (119)changeover time 变更时间 Ie[DTy
C (120)chartered entity 特许经济个体 z+K1[1SM
C (121)cheque 支票 oh7tE$"c
C (122)cheque register 支票登记薄 eGLB,29g
C (123)coin analysis 零钱分类 Os/?iGlD*E
C (124)classification 分类 0}"'A[xE
C (125)clock card 工时卡 :rU,7`sE/
C (126)code 代码 L%<DLe^P`l
C (127)commitment accounting 承诺确认会计 t2,?+ q$x
C (128)common cost 共同成本 ;YZ'd"0v
C (129)company limited byguarantee 有限担保责任公司 Ki>XLX,er=
C (130)company limited shares 股份有限公司 FEi@MJJ\e
C (131)competitive position 竞争能力状况 $>zqCi2tB<
C (132)concept 概念 L1kAAR
C (133)conglomerate 跨行业企业 c5Hyja
=
C (134)consistency concept 一致性概念 7$v_#ZE.H
C (135)consolidated accounts 合并报表 Cw l:
C (136)consolidation accounting 合并会计 B%WkM\\!^
C (137)consortium 财团 T0@$6&b%\z
C (138)contingency plan 应急计划 NpxgF<G
C (139)contingent liabilities 或有负债 l(HxZlHr
C (140)continuous operation 连续生产 E"7[|-`e6
C (141)contra 抵消 AYAbq}'Yt
C (142)contract cost 合同成本 NFPWh3),f
C (143)contract costing 合同成本计算 (v&iXD5t
C (144)contribution 贡献毛益 m86ztP)
C (145)contribution centre 贡献中心 }S;A%gYm
C (146)contribution chart 贡献图 K,,'{j2#f
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 9TbbIP1
C (148)contribution to salesration 贡献毛益对销售比率 yG^pND>_df
C (149)control 控制 Hb[P|pPT
C (150)control account 控制帐户 =imJ0V~RW
C (151)control limits 控制限度 pjma
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C (152)controllability concept 可控制概念 Fw8b^ew
C (153)controllable cost 可控制成本 ,'n`]@0?\
C (154)conversion cost 加工成本 @p@b6iLpO
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 4Ik'beZqK
C (156)corporate appraisal 公司评估 !R![:T\,
C (157)corporate planning 公司计划 {$V2L4
C (158)corporate social reporting 公司社会报告 &(m01
C (159)corporation 股份公司 k~?5mUyK<
C (160)cost 成本 6m@B.+1
C (161)cost account 成本帐户 #8$"84&N.
C (162)cost accounting 成本会计 Z FX6iAxd
C (163)cost accounting manual 成本手册 eCiI=HcW;
C (164)cost accounts calendar 成本报表的日历时间 V{fG~19
C (165)cost adjustment 成本调整 Hzz v 6k
C (166)cost allocation 成本分配 mNsd&Rk'
C (167)cost apportionment 成本分摊 6`X}Z'4.Ox
C (168)cost attribution 成本归属 m;0ZV%c*j
C (169)cost audit 成本审计 Z)f?X
C (170)cost behaviour 成本性态 /6Kx249Dw
C (171)cost benefit analysis 成本效益分析 bwa*|{R
C (172)cost center 成本中心 bq9/d4
C (173)cost driver 成本动因