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注会《审计》英语常用词汇 H-%)r&"vn
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1.audit 审计 |]7z
2.attestation 鉴证 hw`+,_ g
3.credibility 可信赖程度 1Yt;1k'
4.audit of financial statements 财务报表审计 sa\v9
5.agreed-upon procedures 执行商定程序 g`KVF"8
6.high levels of assurance 高水平保证 YQ>P{I%J
7.compilation 编制 6[BQx)7T
8.reliability 可靠性 #pJ^w>YNy
9.relevance 相关性 ~__]E53F
10.professional skepticism 职业谨慎 ]a|3"DP5
11.objectivity 客观性 A(y^1Nm
12. professional competence 专业胜任能力 n8"S;:Zm
13.Senior/CPA-in-charge 项目经理 EZkg0FhkZ
14.audit engagement letter 业务约定书 ~ei\~;n\@
15.recurring audit 连续审计 0dhJ# [Y
16.the client 委托人
\M>+6m@w
17.change CPA 更换注册会计师 pyK|z
vr-r
18.the existing CPA 现任注册会计师 >'#
G$f
19.the successor CPA 后任注册会计师 {.9phW4Vr?
20.the preceding CPA前任注册会计师 ehO@3%z30c
21.issue the audit report 出具审计报告 0*^)n&O
22.expert 专家 T2#
W=P
23.the board of directors 董事会 |Ia3b VW
24.knowledge of the entity‘ s business 了解被审计单位情况 /#J)EH4p
25.assess material misstatement risks评估重大错报风险 iqCKVo7:M
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 gBRhO^Sz
27.a general knowledge of —— 初步了解―――的情况 @YyTXg{ZK
28.a more knowledge of—— 进一步了解的情况 2Mx9Kd'a
r
29.the prior year‘s working papers 以前年度工作底稿 }zVPdBRfm
30.minutes of meeting 会议纪要 zECdj'/
31.business risks 经营风险 Xz5 aTJ&
32.appropriateness 适当性 ~o`I[-g)
33.accounting estimate 会计估计 q#B^yk|Y
34.management representations 管理层声明 nf!RB-orF
35.going concern assumption 持续经营假设 <Gzy*1
Q&
36.audit plan 审计计划 +~J
?/
37.significant audit areas 重点审计领域 >`DbT:/<
38.error 错误 Fz7(Kuc
39.fraud舞弊 TDg#O!DUF
40.modified or additional procedures 修改或追加审计程序 0N.tPF}
41.misappropriation of assets 侵占资产 E" iH$NN
42.transactions without substance 虚假交易 P8.tl"q
43.unusual pressures 异常压力 10dVV[=
44.the suspected noncompliance 涉嫌存在违法行为 ,J?Hdy:R
45.materialiy 重要性 xKKL4ws
46.exceed the materiality level 超过重要性水平 S1^u/$*6
47.approach the materiality level 接近重要性水平 wL,b.]
48.an acceptably low level 可接受水平 sqHvrI
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 '>>
IMF
50.misstatements or omissions 错报或漏报 GP ;c$pC
51.aggregate 总计 Iw~3y{\
52.subsequent events 期后事项 vrXmzq
53.adjust the financial statements 调整财务报表 l|-1H76
54.perform additional audit procedures 实施追加的审计程序 ]B0>r^
55.audit risk 审计风险 }AG$E}~/
56.detection risk 检查风险 :qy`!QPUm
57.inappropriate audit opinion 不适当的审计意见 NLM ]KT
58.material misstatement 重大的错报 "Iu[)O%
59.tolerable misstatement 可容忍错报 s)<#a(!
60.the acceptable level of detection risk 可接受的检查风险 $DW3H1iW
61.assessed level of material misstatement risk 重大错报风险的评估水平
F.?`<7
62.simall business 小规模企业 E!'H,#"P
63.accounting system 会计系统 94r8DkI
64.test of control 控制测试 k%#`{#ni
65.walk-through test 穿行测试 5=Mm=HyI2
66.communication 沟通 Q17"hO>kC
67.flow chart 流程图
,s0 E]](
68.reperformance of internal control 重新执行 35Nwx<
69.audit evidence 审计证据 iC&=-$vu
70.substantive procedures 实质性程序 yyh
L]Uq"=
71.assertions 认定 1&c>v3 $2
72.esistence 存在 o#E 3{zM
73.occurrence 发生 w.J[3m/
74.completeness 完整性 12Qcjj%F*
75.rights and obligations 权利和义务 boo,KhW'Y
76.valuation and allocation 计价和分摊 X"b4U\A
77.cutoff 截止 m}0US;c#f
78.accuracy 准确性 qie7iE`o
79.classification 分类 WZ5[tZf
80.inspection 检查 ` =dD6r
81.supervision of counting 监盘 0CI?[R\
82.observation 观察 zfL$z,zgf
83.confirmation 函证 =If % m9
84.computation 计算 *=dFTd"#
85.analytical procedures 分析程序 hC<X\yxe
86.vouch 核对 S5d:?^PGg
87.trace 追查 }GsZ)\!$4
88.audit sampling 审计抽样 *x[B g]/
89.error 误差 XEV-D9n
90.expected error 预期误差 @``kt*+K+
91.population 总体 @/yRE^c
92.sampling risk 抽样风险 B{a:cz>0<
93.non- sampling risk 非抽样风险 `|wH=
94.sampling unit 抽样单位 /dhx +K~
95.statistical sampling 统计抽样 ]P$8# HiX
96.tolerable error 可容忍误差 WKX5Dl
97.the risk of under reliance 信赖不足风险 SqFya
98.the risk of over reliance 信赖过度风险 5/DTE:M<
99.the risk of incorrect rejection 误拒风险 g}IdU;X$NT
100. the risk of incorrect acceptance 误受风险 Dqe)8 r
101.working trial balance 试算平衡表 * 103
102.index and cross-referencing 索引和交叉索引 (p`'Okw
103.cash receipt 现金收入 m\7-/e2a
104.cash disbursement 现金支出 KM4w{
105.bank statement 银行对账单 Vj4
if@Z
106.bank reconciliation 银行存款余额调节表 |8&AsQd
107.balance sheet date 资产负债表日 j2lo~J)
108.net realizable value 可变现净值 -'JTVfm.
109.storeroom 仓库 tu77Sb
110.sale invoice 销售发票 93x.b]]"
111.price list 价目表 !$AVlMnJ
112.positive confirmation request 积极式询证函 "$+naY{w
113.negative confirmation request 消极式询证函 64s+
0}
114.purchase requisition 请购单 xC`Hm?kM
115.receiving report 验收报告 lf0/0KH
116.gross margin 毛利 nSsVONHfa
117.manufacturing overhead 制造费用 H#k"[eZ
118.material requisition 领料单 *x`z5_yfO
119.inventory-taking 存货盘点 D/V.o}X$
120.bond certificate 债券 q?8MKf[N
121.stock certificate 股票 *]z.BZI:
122.audit report 审计报告 J><O
51
123.entity 被审计单位 @i
UzRsl
124.addressee of the audit report 审计报告的收件人 BQSA;;n]
125.unqualified opinion 无保留意见 84b;G4K
126.qualified opinion 保留意见 zJI/j
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127.disclaimer of opinion 无法表示意见 jp8=>mk
128.adverse opinion 否定意见 BArsj
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A (1)ABC 作业基础成本计算 |/arxb&
A (2)absorbed overhead 已吸收制造费用 cAyR)Y!I
A (3)absorption costing 吸收成本计算 ro@Zbm;P
A (4)account 账户,报表 <Xp
F
A (5)accounting postulate 会计假设 I.R3?+tZ
A (6)accounting series release 会计公告文件 (J.(Fl>^
A (7)accounting valuation 会计计价 j6Jz
A (8)account sale 承销清单 'e3y|
A (9)accountability concept 经营责任概念 k}ps-w6:
A (10)accountancy 会计职业 z:u`W#Rf
A (11)accountant 会计师 D> Z>4:EM
A (12)accounting 会计 E}k#-+u<S4
A (13)agency cost 代理成本 Sx;zvc
A (14)accounting bases 会计基础 *Vfas|3hZI
A (15)accounting manual 会计手册 M42Zpb].
A (16)accounting period 会计期间
X$/3
A (17)accounting policies 会计方针 -/x +M-X#
A (18)accounting rate of return 会计报酬率 +n,8o:fU:
A (19)accounting reference date 会计参照日 FPaj
p
A (20)accounting reference period 会计参照期间 rctn0*MP
A (21)accrual concept 应计概念 =e$
#m;
A (22)accrual expenses 应计费用 n ^n'lgUT
A (23)acid test ration 速动比率(酸性测试比率) C>v
A (24)acquisition 购置 hNDhee`%6
A (25)acquisition accounting 收购会计 P7egT
,Z
A (26)activity based accounting 作业基础成本计算 ez(4TtT
A (27)adjusting events 调整事项 Da-F(^E
A (28)administrative expenses 行政管理费 hp-<8Mf
A (29)advice note 发货通知 G]P4[#5
A (30)amortization 摊销 ivoPl~)J
A (31)analytical review 分析性检查 ^l$(- #'y
A (32)annual equivalent cost 年度等量成本法 + A0@#:B
A (33)annual report and accounts 年度报告和报表 -mY90]g
A (34)appraisal cost 检验成本 ,;/4
E
A (35)appropriation account 盈余分配账户 <g*rTqT'
A (36)articles of association 公司章程细则 KNY<"b
A (37)assets 资产 |]GEJUWtCd
A (38)assets cover 资产保障
DIk$9$"<x
A (39)asset value per share 每股资产价值 q{U -kuui
A (40)associated company 联营公司 dC(
6s=4
A (41)attainable standard 可达标准 w-B\AK?}
T"QY@#E
A (42)attributable profit 可归属利润 /2FX"I[0V%
A (43)audit 审计 ykM#EyN
A (44)audit report 审计报告 S
BFhC
A (45)auditing standards 审计准则 v~jN,f*
A (46)authorized share capital 额定股本 7]nPWz1%*
A (47)available hours 可用小时 _Fz)2h,3
A (48)avoidable costs 可避免成本 2CmeO&(Qf*
B (49)back-to-back loan 易币贷款 FblGFm"P
B (50)backflush accounting 倒退成本计算 }\823U
%
B (51)bad debts 坏帐 t<`ar@}
B (52)bad debts ratio 坏帐比率 2~ 'Q#(
B (53)bank charges 银行手续费 s|,]Nb=z/
B (54)bank overdraft 银行透支 N.64aL|1
B (55)bank reconciliation 银行存款调节表 kk~{2
B (56)bank statement 银行对账单 ;euWpE;E\#
B (57)bankruptcy 破产 nn=JM7e\9
B (58)basis of apportionment 分摊基础 +u
T=Wb \
B (59)batch 批量 F)gL=6h
B (60)batch costing 分批成本计算 ?5(L.XFm
B (61)beta factor B(市场)风险因素 whLske-
B (62)bill 账单 {#[a4@B0
B (63)bill of exchange 汇票 W2<X 5'
B (64)bill of landing 提单
0(i`~g5
B (65)bill of materials 用料预计单 2f:'~ P56
B (66)bill payable 应付票据 r p@=
B (67)bill receivable 应收票据 3/ [=
B (68)bin card 存货记录卡 PH7L#H^
B (69)bonus 红利 9723f1&Vd
B (70)book-keeping 薄记 ,7QnZ=F
B (71)Boston classification 波士顿分类 &>s(f-\8
B (72)breakeven chart 保本图 mdZELRu
B (73)breakeven point 保本点 <!+o8z]
B (74)breaking-down time 复位时间 'P~ *cr ?A
B (75)budget 预算 #zy%B
B (76)budget center 预算中心 ]!A;-m
B (77)budget cost allowance 预算成本折让 :w];N|48s
B (78)budget manual 预算手册 %]R#}amW
B (79)budget period 预算期间 YLCwo]\+>
B (80)budgetary control 预算控制 NNfCJ|
B (81)budgeted capacity 预算生产能力 Z
ZiS$&NK8
B (82)burden 制造费用 djSN{>S
B (83)business center 经营中心 }`MO}Pz
B (84)business entity 营业个体 <]9MgfAe
B (85)business unit 经营单位 m_Rgv.gE^
B (86)buy-out management 管理性购买产权 y^nR=Q]_
B (87)by-product 副产品 E$1^}RGT)
C (88)called-up share capital 催缴股本 gRFC n6Q
C (89)capacity 生产能力 1z`,*eD7
C (90)capacity ratios 生产能力比率 zJsoenU
C (91)capital 资本 6
%=BYDF
C (92)capital assets pricing model资本资产计价模式 ko:I.6- K
C (93)capital commitment 承诺资本 <
G&v
C (94)capital employed 已运用的资本 :J~j*_hZ
C (95)capital expenditure 资本支出 :D,YR(])
C (96)capital expenditureauthorization 资本支出核准 iY($O/G[+
C (97)capital expenditure control 资本支出控制 :
1{j&$
C (98)capital expenditure proposal资本支出申请 ((5zwD
C (99)capital funding planning 资本基金筹集计划 SH(kUL5
C (100)capital gain 资本收益 \%C[l
C (101)capital investment appraisal资本投资评估 +sI.GWQ_:
C (102)capital maintenance 资本保全 Ax%BnkU
C (103)capital resource planning 资本资源计划 ku{aOV%
C (104)capital surplus 资本盈余 0l##M06>
C (105)capital turnover 资本周转率 L!p|RKz9X
C (106)card 记录卡 Lg?'1dg
C (107)cash 现金 `u}x:f !
C (108)cash account 现金账户 k|_2aQ02
C (109)cash book 现金账薄 D=\
|teA&
C (110)cash cow 金牛产品 K$
&wO.
C (111)cash flow 现金流量 toWmm(7v
C (112)cash discounted 现金贴现 6Te}"t>
C (113)cash flow budget 现金流量预算 Y;w]u_
C (114)cash flow statement 现金流量表 Gw./qu-W
C (115)cash ledger 现金分类账 Z])_E6.
C (116)cash limit 现金限额 Qx6/QaS?
C (117)CCA 现时成本会计 IBqY$K+l
C (118)center 中心 z(WpOD
C (119)changeover time 变更时间 wgyO%
C (120)chartered entity 特许经济个体 bxN;"{>Xz
C (121)cheque 支票 c|R/,
/
C (122)cheque register 支票登记薄 QdTe
!f|
C (123)coin analysis 零钱分类 AAW7@\q.
C (124)classification 分类 |FFC8R%@]u
C (125)clock card 工时卡 d.AjH9 jg
C (126)code 代码 (2li:1j
C (127)commitment accounting 承诺确认会计 OGFKc#
C (128)common cost 共同成本
@NIypi$T
C (129)company limited byguarantee 有限担保责任公司 s
V<4^n7
C (130)company limited shares 股份有限公司 2UF94
C (131)competitive position 竞争能力状况 @r ?`:&m0
C (132)concept 概念 /)1-^ju
C (133)conglomerate 跨行业企业 5avO48;Vc
C (134)consistency concept 一致性概念 bw\=F_>L
C (135)consolidated accounts 合并报表 w#T,g9
C (136)consolidation accounting 合并会计 l:eN u}{&
C (137)consortium 财团 CiuN26>
C (138)contingency plan 应急计划 !d\GD8|4
C (139)contingent liabilities 或有负债 uE j6A
C (140)continuous operation 连续生产 9ojhI=:
C (141)contra 抵消 b..$5
C (142)contract cost 合同成本 'EV *-_k
C (143)contract costing 合同成本计算 \zU5G#LQ
C (144)contribution 贡献毛益 6W=:`14
C (145)contribution centre 贡献中心 X t =bc
C (146)contribution chart 贡献图 fO^6q1a
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 .Qt3!ek
C (148)contribution to salesration 贡献毛益对销售比率 H Im,
"iYk
C (149)control 控制 MPbPq3an
C (150)control account 控制帐户 'I]"=O,
C (151)control limits 控制限度 }qhK.e
C (152)controllability concept 可控制概念 Y}uQ`f
C (153)controllable cost 可控制成本 6# ";W2
C (154)conversion cost 加工成本 ~,2hP
~
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 M7R&J'SAY
C (156)corporate appraisal 公司评估 |"qB2.[
C (157)corporate planning 公司计划 yrAzD=
C (158)corporate social reporting 公司社会报告 "5:f{GfO#v
C (159)corporation 股份公司 ATM:As:<@
C (160)cost 成本 b:Kw_Q
C (161)cost account 成本帐户 V1)P=?%(US
C (162)cost accounting 成本会计 /dt!J
`:
C (163)cost accounting manual 成本手册 DA)v3Nd
C (164)cost accounts calendar 成本报表的日历时间 MuV0;K\
C (165)cost adjustment 成本调整 Ok~{@\
C (166)cost allocation 成本分配 q_y,j&
C (167)cost apportionment 成本分摊 JjLyV`DJ
C (168)cost attribution 成本归属 $sF#Na4^
C (169)cost audit 成本审计 qYZ7Zt;
C (170)cost behaviour 成本性态 :IVMTdYf
C (171)cost benefit analysis 成本效益分析 }.UI&UZ-
C (172)cost center 成本中心 9jGuelwN
C (173)cost driver 成本动因