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注会《审计》英语常用词汇 xDl;
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1.audit 审计 -l_B;Sb:
e
2.attestation 鉴证 6jBi?>[I
3.credibility 可信赖程度 djnES,^%9
4.audit of financial statements 财务报表审计 M?My+o T
5.agreed-upon procedures 执行商定程序 s I\-0og
6.high levels of assurance 高水平保证 _x""-X~OL
7.compilation 编制 aaKf4}
8.reliability 可靠性 ?aWVfX!+G5
9.relevance 相关性 gjz-CY.hz
10.professional skepticism 职业谨慎 >`WfY(Lq
11.objectivity 客观性 4'`P+p"A
12. professional competence 专业胜任能力 9M($_2,44
13.Senior/CPA-in-charge 项目经理 o9sPyY$aQ
14.audit engagement letter 业务约定书 _#r00Ze
15.recurring audit 连续审计 })70S8k
16.the client 委托人 uJH[C>
17.change CPA 更换注册会计师 p[xGL }
+\
18.the existing CPA 现任注册会计师 g=t7YQq_~
19.the successor CPA 后任注册会计师 q1eMK'1
20.the preceding CPA前任注册会计师 Djc-f
21.issue the audit report 出具审计报告 "9c=kqkX
22.expert 专家 O<V 4j,
23.the board of directors 董事会 >"=DN5w
,S
24.knowledge of the entity‘ s business 了解被审计单位情况 >w7KOVbN3
25.assess material misstatement risks评估重大错报风险 ZQfPDH=
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 JrY*K|YdW
27.a general knowledge of —— 初步了解―――的情况 E X'PRNB,
28.a more knowledge of—— 进一步了解的情况 F xm:m
29.the prior year‘s working papers 以前年度工作底稿 g<;::'6
30.minutes of meeting 会议纪要 pw4^E|X
31.business risks 经营风险 YI7M%B9Lj
32.appropriateness 适当性 !dGu0wE
33.accounting estimate 会计估计 ojlyW})$%
34.management representations 管理层声明 ,G}i:7
35.going concern assumption 持续经营假设 3Ji$igL
36.audit plan 审计计划 m }HaJ
37.significant audit areas 重点审计领域 j:'g*IxM_
38.error 错误 8Vj'&UY
39.fraud舞弊 p$|7T31 *
40.modified or additional procedures 修改或追加审计程序 UQ0<sI=
41.misappropriation of assets 侵占资产 EZ|v,1`e
42.transactions without substance 虚假交易 0
'Ho'wDb
43.unusual pressures 异常压力 %EVgS F!r
44.the suspected noncompliance 涉嫌存在违法行为 wxc#)W
45.materialiy 重要性 m Rw0R{
46.exceed the materiality level 超过重要性水平 1F5KDWtE
47.approach the materiality level 接近重要性水平 300w\9fn&
48.an acceptably low level 可接受水平 b=/'cQ
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 0stc$~~v
50.misstatements or omissions 错报或漏报 D%yY&q;
51.aggregate 总计 UWKgf? _
52.subsequent events 期后事项 RfTGTz@H
53.adjust the financial statements 调整财务报表 9>9EZ?4m
54.perform additional audit procedures 实施追加的审计程序 KsOWTq"uj
55.audit risk 审计风险 ]r|oNGD)G
56.detection risk 检查风险 \298SH(!7
57.inappropriate audit opinion 不适当的审计意见 ]'(D*4
58.material misstatement 重大的错报 *QiQ,~Ep
59.tolerable misstatement 可容忍错报 Qw'905;(
60.the acceptable level of detection risk 可接受的检查风险 ~o%igJ
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61.assessed level of material misstatement risk 重大错报风险的评估水平 zX&SnT1~
62.simall business 小规模企业 Q7XOO3<):
63.accounting system 会计系统 thJ~*
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64.test of control 控制测试 ZzupK^5Z
65.walk-through test 穿行测试 jO&*E'pk
66.communication 沟通 [DM0'4
67.flow chart 流程图 eyyME c!
68.reperformance of internal control 重新执行 LO{Axf%
69.audit evidence 审计证据 sg^|dS{3D
70.substantive procedures 实质性程序 *$vH]>)p
71.assertions 认定 (n*:LS=0
72.esistence 存在 y')OmR2h
73.occurrence 发生 &R%'s1]o
74.completeness 完整性 tWIJ,_8l
75.rights and obligations 权利和义务 -<6?ISF2
76.valuation and allocation 计价和分摊 n^T,R
77.cutoff 截止 bu]"?bc
78.accuracy 准确性
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79.classification 分类 '&![h7B
80.inspection 检查 rtj`FH??11
81.supervision of counting 监盘 ~x9]?T
82.observation 观察 @9B*V~ <
83.confirmation 函证 ^E.
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84.computation 计算 Y/FPkH4
85.analytical procedures 分析程序
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86.vouch 核对 Q# B0JT1
87.trace 追查 Q<
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88.audit sampling 审计抽样 |]*3En:
89.error 误差 k9;^|Cm
k
90.expected error 预期误差 VIT|#
91.population 总体 FzJ7 OE|
92.sampling risk 抽样风险 f_jhQ..g<g
93.non- sampling risk 非抽样风险 1g{Pe`G,
94.sampling unit 抽样单位 (jc& Fk
95.statistical sampling 统计抽样 m [B#k$
96.tolerable error 可容忍误差 8D*nU3O
97.the risk of under reliance 信赖不足风险 5 aA*
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98.the risk of over reliance 信赖过度风险 4a-JC"
99.the risk of incorrect rejection 误拒风险 sCFxn
100. the risk of incorrect acceptance 误受风险 (.ir"\k1(
101.working trial balance 试算平衡表 #s\@fp7A
102.index and cross-referencing 索引和交叉索引 ?Afe}
103.cash receipt 现金收入 IW0S*mO$
104.cash disbursement 现金支出 "=djo+y
105.bank statement 银行对账单 p%3z*2,(
106.bank reconciliation 银行存款余额调节表 u=.8M`FxP
107.balance sheet date 资产负债表日 aj1]ZT\
108.net realizable value 可变现净值 |vI`u[P
109.storeroom 仓库 nF,F#V8l
110.sale invoice 销售发票 Tnp
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111.price list 价目表 ;miif
112.positive confirmation request 积极式询证函 $^ws#}j
113.negative confirmation request 消极式询证函 ITn%
114.purchase requisition 请购单 UZyg_G6
115.receiving report 验收报告 .S/5kLul
116.gross margin 毛利 U)/.wa>
117.manufacturing overhead 制造费用 vk92j?
118.material requisition 领料单 UTD_rQ
119.inventory-taking 存货盘点 Wo1xZZ
120.bond certificate 债券 m2j&0z
121.stock certificate 股票 8=`L#FkRp
122.audit report 审计报告 p0Jr{hM
123.entity 被审计单位 @8|*Ndx2
124.addressee of the audit report 审计报告的收件人 Dr3_MWJ+
125.unqualified opinion 无保留意见 gM&IV{k3
126.qualified opinion 保留意见 r)*23 &Ojs
127.disclaimer of opinion 无法表示意见 94"+l@K
128.adverse opinion 否定意见 h_%q`y ,
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A (1)ABC 作业基础成本计算 Ie.*x'b?y
A (2)absorbed overhead 已吸收制造费用 4)S99|1
A (3)absorption costing 吸收成本计算 @+gr/Pul^
A (4)account 账户,报表 7~Y\qJ4b
A (5)accounting postulate 会计假设 %QezC+n
A (6)accounting series release 会计公告文件 yLnQ9BXB&
A (7)accounting valuation 会计计价 jRJG .hcB5
A (8)account sale 承销清单 YB 38K(
A (9)accountability concept 经营责任概念 tbFAVGcAM
A (10)accountancy 会计职业 eZ$7VWG#
A (11)accountant 会计师 $w0TEO!
A (12)accounting 会计
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A (13)agency cost 代理成本 _U s"
A (14)accounting bases 会计基础 p
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A (15)accounting manual 会计手册 M@Th^yF+8H
A (16)accounting period 会计期间 1BSd9Ydj
A (17)accounting policies 会计方针 I/O3OD
A (18)accounting rate of return 会计报酬率 `6Bx8CZ'I
A (19)accounting reference date 会计参照日 ;c!> =
A (20)accounting reference period 会计参照期间 4t,
2H" M
A (21)accrual concept 应计概念 *uc/
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A (22)accrual expenses 应计费用 PCviQ!X
A (23)acid test ration 速动比率(酸性测试比率) e\%,\uV}
A (24)acquisition 购置 u8Ys2KLpL
A (25)acquisition accounting 收购会计 [G<ga80
A (26)activity based accounting 作业基础成本计算 fVbjU1N
A (27)adjusting events 调整事项 $*#a;w7\C
A (28)administrative expenses 行政管理费 a-{|/
n%
A (29)advice note 发货通知 ?qgQ)#6
A (30)amortization 摊销 U,Z\)+-R
A (31)analytical review 分析性检查 '`>%RZ]
A (32)annual equivalent cost 年度等量成本法
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A (33)annual report and accounts 年度报告和报表 nK>CPqB^(
A (34)appraisal cost 检验成本 d?zSwLsl
A (35)appropriation account 盈余分配账户 \V? .^/
A (36)articles of association 公司章程细则 xl&@g)Jj
A (37)assets 资产 w*F[[*j@.
A (38)assets cover 资产保障 L;Ff(0x|
A (39)asset value per share 每股资产价值 %'Cj~An
A (40)associated company 联营公司 /2tA
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A (41)attainable standard 可达标准 #])"1fk
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A (42)attributable profit 可归属利润 2bt>t[0ad
A (43)audit 审计 k@4N7}
A (44)audit report 审计报告 UB$}`39@
A (45)auditing standards 审计准则 @j!,8JQEd
A (46)authorized share capital 额定股本 Y%KowgP\
A (47)available hours 可用小时 `
Fd
\dn
A (48)avoidable costs 可避免成本 5vx 4F f
B (49)back-to-back loan 易币贷款 I,-n[k\J
B (50)backflush accounting 倒退成本计算 6jq*lnA%
B (51)bad debts 坏帐 ,PeR}E;c
B (52)bad debts ratio 坏帐比率 w1
/QnV
B (53)bank charges 银行手续费 Q((&Q?Vi
B (54)bank overdraft 银行透支 x~e._k=
B (55)bank reconciliation 银行存款调节表
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B (56)bank statement 银行对账单 htB
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B (57)bankruptcy 破产 wC1pfXa
B (58)basis of apportionment 分摊基础 }z`x-(V
B (59)batch 批量 %3z[;&*3O
B (60)batch costing 分批成本计算 |E8sw a
B (61)beta factor B(市场)风险因素 %2QGbnt_*
B (62)bill 账单 irt9%w4"
B (63)bill of exchange 汇票 H$`U]
=s|
B (64)bill of landing 提单 ..N6]u
B (65)bill of materials 用料预计单 PmuG(qg
B (66)bill payable 应付票据 wHLQfrl0
B (67)bill receivable 应收票据 @%4
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B (68)bin card 存货记录卡 v;,W ^#`
B (69)bonus 红利 <.h7xZ
B (70)book-keeping 薄记 #C9f?fnM
B (71)Boston classification 波士顿分类 > Pw5!i\
B (72)breakeven chart 保本图 .p[uIRd`
B (73)breakeven point 保本点 S?688
B (74)breaking-down time 复位时间 8eXeb|?J
B (75)budget 预算 lC5zqyG
B (76)budget center 预算中心 Z(MZbzY7Hq
B (77)budget cost allowance 预算成本折让 R"
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B (78)budget manual 预算手册 ufXWK3~\
B (79)budget period 预算期间 6#z8 %kaX
B (80)budgetary control 预算控制 yYz{*hq
B (81)budgeted capacity 预算生产能力 g[} L
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B (82)burden 制造费用 /~,*DH$)
B (83)business center 经营中心 Cl0kR3Y
B (84)business entity 营业个体 " MnWd BS
B (85)business unit 经营单位 Rw+r1vW:A
B (86)buy-out management 管理性购买产权 "r^RfZ;
B (87)by-product 副产品 wB)y@w4k
C (88)called-up share capital 催缴股本 N9-0b
C (89)capacity 生产能力 9\8ektq}Z
C (90)capacity ratios 生产能力比率 m
ERkC,$
C (91)capital 资本 nCYz];".
C (92)capital assets pricing model资本资产计价模式 A/y|pg5
C (93)capital commitment 承诺资本 72l:[5ccR
C (94)capital employed 已运用的资本 fI1CT)0<e
C (95)capital expenditure 资本支出
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C (96)capital expenditureauthorization 资本支出核准 7
$*E0
C (97)capital expenditure control 资本支出控制 Snkb^Kt
C (98)capital expenditure proposal资本支出申请 Uu7]`U l
C (99)capital funding planning 资本基金筹集计划 \(Ma>E4PNU
C (100)capital gain 资本收益 mm>l:M TF
C (101)capital investment appraisal资本投资评估 8ZtJvk`
C (102)capital maintenance 资本保全 6,q0F*q
C (103)capital resource planning 资本资源计划 N@thewt|
C (104)capital surplus 资本盈余 Z_GGH2u
C (105)capital turnover 资本周转率 )@!fLAT
C (106)card 记录卡 0>Y3xNb
C (107)cash 现金 %{
BV+&
C (108)cash account 现金账户 LATizu
C (109)cash book 现金账薄 h,\{s_b
C (110)cash cow 金牛产品 "}()/
C (111)cash flow 现金流量 d9[j4q_
C (112)cash discounted 现金贴现 :Wbp|:N0
C (113)cash flow budget 现金流量预算 "M/c0`>C!i
C (114)cash flow statement 现金流量表 "L.k
m
C (115)cash ledger 现金分类账 ULK]' Rn
C (116)cash limit 现金限额 'xS@cFo(
C (117)CCA 现时成本会计 0MRWx%CR
C (118)center 中心 1uw1(iL+
C (119)changeover time 变更时间 pCt2-aam
C (120)chartered entity 特许经济个体 |uy@v6
C (121)cheque 支票 t?9J'.p
C (122)cheque register 支票登记薄 YeCnk:_ kg
C (123)coin analysis 零钱分类 2)IM<rf'^
C (124)classification 分类 l~$
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C (125)clock card 工时卡 [W
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C (126)code 代码 JWHsTnB
C (127)commitment accounting 承诺确认会计 +pYgh8w@
C (128)common cost 共同成本 {XU!p: x
C (129)company limited byguarantee 有限担保责任公司 syu/"KY^!
C (130)company limited shares 股份有限公司 M"*NV(".g
C (131)competitive position 竞争能力状况 k
-G9'c~
C (132)concept 概念 O.jm{x!m
C (133)conglomerate 跨行业企业 ;?
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C (134)consistency concept 一致性概念 $6m@gW]N
C (135)consolidated accounts 合并报表 6wpW!SWD
C (136)consolidation accounting 合并会计 k2Cq9kQ q
C (137)consortium 财团 XW aa`q
C (138)contingency plan 应急计划 gq?O}gVD
C (139)contingent liabilities 或有负债 G^{~'TZv%
C (140)continuous operation 连续生产 }`CF(Do
C (141)contra 抵消 6r"NU`1A;r
C (142)contract cost 合同成本 9Qszr=C0
C (143)contract costing 合同成本计算 =x+1A)Q
C (144)contribution 贡献毛益 NK|U:p2H
C (145)contribution centre 贡献中心 0V6, &rTF
C (146)contribution chart 贡献图 dF `7]
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 aNry> 2:
C (148)contribution to salesration 贡献毛益对销售比率 L{~ ]lUo
C (149)control 控制 r.)n>
C (150)control account 控制帐户 d"5_x]Z;
C (151)control limits 控制限度 Q>Ct]JW&
C (152)controllability concept 可控制概念 y9mV6.r
C (153)controllable cost 可控制成本 AyQ5jkIE^{
C (154)conversion cost 加工成本 u$tst_y-
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Q@}SR%p
C (156)corporate appraisal 公司评估 I;}U/'RR>
C (157)corporate planning 公司计划 Sm[#L`eqW
C (158)corporate social reporting 公司社会报告 m
>+
C (159)corporation 股份公司 Xc+YoA0Ez
C (160)cost 成本 F4~OsgZ'N
C (161)cost account 成本帐户 mNC?kp
C (162)cost accounting 成本会计 1PxRj
C (163)cost accounting manual 成本手册 6 w
d
C (164)cost accounts calendar 成本报表的日历时间 @F 8NN\
C (165)cost adjustment 成本调整 (,sz.
C (166)cost allocation 成本分配 n7i~^nf>
C (167)cost apportionment 成本分摊 q5Zu'-Cx@
C (168)cost attribution 成本归属 ()j)}F#Z`
C (169)cost audit 成本审计 bv <^zuV
C (170)cost behaviour 成本性态 lI46
f
C (171)cost benefit analysis 成本效益分析 Y->sJm
C (172)cost center 成本中心 UxMy8}w!y
C (173)cost driver 成本动因