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注会《审计》英语常用词汇 -{vK
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1.audit 审计 *%t^;&x?
2.attestation 鉴证 VD]zz
^
3.credibility 可信赖程度 a,#j =
4.audit of financial statements 财务报表审计 Z@@K[$
5.agreed-upon procedures 执行商定程序 ~PahoRS
6.high levels of assurance 高水平保证 {Wu$YWE*sx
7.compilation 编制 2Jmz(c
H%
8.reliability 可靠性 B\:%ufd
~
9.relevance 相关性 g]yBA7/S"
10.professional skepticism 职业谨慎 A;|D:;x3G
11.objectivity 客观性 X=8{$:
12. professional competence 专业胜任能力 ["e3Ez
13.Senior/CPA-in-charge 项目经理 v(D;PS3r
7
14.audit engagement letter 业务约定书 &7wd?)s
15.recurring audit 连续审计
4J([6<
16.the client 委托人 Hi`//y*92H
17.change CPA 更换注册会计师 #7YY<)
xt}
18.the existing CPA 现任注册会计师 tWa)_y
19.the successor CPA 后任注册会计师 D^3vr2
20.the preceding CPA前任注册会计师 (<oyN7NT
21.issue the audit report 出具审计报告 WoRZW%
22.expert 专家 pKrN:ExB"\
23.the board of directors 董事会
Eq\M;aDq
24.knowledge of the entity‘ s business 了解被审计单位情况 #!KE\OI;@5
25.assess material misstatement risks评估重大错报风险 Jh[UtYb
5
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 #@~+HC=
27.a general knowledge of —— 初步了解―――的情况 |(LZ9I
28.a more knowledge of—— 进一步了解的情况 {"QNJq#:
29.the prior year‘s working papers 以前年度工作底稿 8- %TC\:
30.minutes of meeting 会议纪要 s '\Uap
31.business risks 经营风险 J@Q7p}
32.appropriateness 适当性 JU5C}%Q6
33.accounting estimate 会计估计 vv+z'(l
34.management representations 管理层声明 |3[Wa^U5
35.going concern assumption 持续经营假设 .KUv(-
36.audit plan 审计计划 %pd ,%pg
37.significant audit areas 重点审计领域 f-n1I^|
38.error 错误 !~D}/Q;#}\
39.fraud舞弊 ~C`^6UQr/?
40.modified or additional procedures 修改或追加审计程序 9g"2^^wD
41.misappropriation of assets 侵占资产
Qq;Foa
42.transactions without substance 虚假交易 '>0fWBs
43.unusual pressures 异常压力 {I #]@,
44.the suspected noncompliance 涉嫌存在违法行为 ;^%4Q"
45.materialiy 重要性 =i*;VFc
46.exceed the materiality level 超过重要性水平 5BKt1%Pg
47.approach the materiality level 接近重要性水平 c>Xs&_
48.an acceptably low level 可接受水平 1\>^m
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 YLv'43PL
50.misstatements or omissions 错报或漏报 tL)
t" i
51.aggregate 总计 ;J2z p*|
52.subsequent events 期后事项 b@f$nS
B
53.adjust the financial statements 调整财务报表 T<p !5`B 1
54.perform additional audit procedures 实施追加的审计程序 ?>rW>U6:P
55.audit risk 审计风险 OAkZKG|
56.detection risk 检查风险 ~%=MpQ3
57.inappropriate audit opinion 不适当的审计意见 FZ,#0ZYJGP
58.material misstatement 重大的错报 gSUcx9f]
59.tolerable misstatement 可容忍错报 Y
M\ K%rk
60.the acceptable level of detection risk 可接受的检查风险 ^xh ;
61.assessed level of material misstatement risk 重大错报风险的评估水平 HxK80mJ
62.simall business 小规模企业 i/ )am9
63.accounting system 会计系统 SY^t} A7:/
64.test of control 控制测试 0ANZAX5
65.walk-through test 穿行测试 A
'5,LfTu
66.communication 沟通 E5xzy/ZQ
67.flow chart 流程图 _EMwm&!
68.reperformance of internal control 重新执行 OF
v%B/O
69.audit evidence 审计证据 vchm"p?9)
70.substantive procedures 实质性程序 Oz`BEyb]{
71.assertions 认定 DSk/q-'u
72.esistence 存在 jW
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73.occurrence 发生 ,5,!es@`b
74.completeness 完整性
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75.rights and obligations 权利和义务 _Khc3Jo
76.valuation and allocation 计价和分摊 K]0:?h;%Ld
77.cutoff 截止 "*5hiTr8+
78.accuracy 准确性 ,J>5:ht(6
79.classification 分类 3?7\T#=
80.inspection 检查 $yYO_ZBiy
81.supervision of counting 监盘 Vz~nT
82.observation 观察 \cUNsB5
83.confirmation 函证 V'T ,4
84.computation 计算 VG5+CU
85.analytical procedures 分析程序 7~aM=8r
86.vouch 核对 ws|;`
87.trace 追查 cmg^J
88.audit sampling 审计抽样 r{ef .^&:
89.error 误差 2hkRd>)&5
90.expected error 预期误差 Vle@4]M\
91.population 总体 )
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92.sampling risk 抽样风险 qI<mjB{3`
93.non- sampling risk 非抽样风险 "a1n_>#Fb
94.sampling unit 抽样单位 U($dx.`v#
95.statistical sampling 统计抽样 X+}1
96.tolerable error 可容忍误差 xp72>*_9&
97.the risk of under reliance 信赖不足风险 RUT,Y4 b
98.the risk of over reliance 信赖过度风险 !l 1fIc
99.the risk of incorrect rejection 误拒风险 0_"fJ~Y^J
100. the risk of incorrect acceptance 误受风险 ;z:UN}
101.working trial balance 试算平衡表 ?zVL;gVWA
102.index and cross-referencing 索引和交叉索引 <'Wo@N7
103.cash receipt 现金收入 Y2SJ7
104.cash disbursement 现金支出 ;Q[mL(1:
105.bank statement 银行对账单 (%xwl
106.bank reconciliation 银行存款余额调节表 oifv+oY
107.balance sheet date 资产负债表日 *B{j.{
p(
108.net realizable value 可变现净值 rZ^v?4Z\
109.storeroom 仓库
1/-43B
110.sale invoice 销售发票 <**y !2
111.price list 价目表 0B@Jity#!
112.positive confirmation request 积极式询证函 ";Rtiiu
113.negative confirmation request 消极式询证函 @u%_
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114.purchase requisition 请购单 q**G(}K
115.receiving report 验收报告 y2vUthRwo
116.gross margin 毛利 4NG?_D5&
117.manufacturing overhead 制造费用 Z%Zd2
v
118.material requisition 领料单 me ks
RcF
119.inventory-taking 存货盘点 Qx4
7l
120.bond certificate 债券 zs*L~_K
121.stock certificate 股票 7{qy7,Gp
122.audit report 审计报告 Ve
!fU
123.entity 被审计单位 C[Dav&=^F
124.addressee of the audit report 审计报告的收件人 pV,P|>YTf
125.unqualified opinion 无保留意见 F^LZeF[#t
126.qualified opinion 保留意见 G\Ro}5TO
127.disclaimer of opinion 无法表示意见 hcbv;[bG
128.adverse opinion 否定意见 ql?=(b;D
s nnbb0J
A (1)ABC 作业基础成本计算 /3:q#2'v
A (2)absorbed overhead 已吸收制造费用 mJ`A_0
A (3)absorption costing 吸收成本计算 OP|8S k6
r
A (4)account 账户,报表 ~Oq +IA~9
A (5)accounting postulate 会计假设 $N=N(^
A (6)accounting series release 会计公告文件 /'DsB%7g
A (7)accounting valuation 会计计价 e|D;OM
A (8)account sale 承销清单 Qtq
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A (9)accountability concept 经营责任概念 `z
t_7MD
A (10)accountancy 会计职业
\qR %%S
A (11)accountant 会计师 S (N\cw$
A (12)accounting 会计 Ttc[Q]Ri
A (13)agency cost 代理成本 0`A~HH}
A (14)accounting bases 会计基础 TdGnf
A (15)accounting manual 会计手册 zyg
}F
A (16)accounting period 会计期间 b2=0}~LK
A (17)accounting policies 会计方针 UNi`P9D]3
A (18)accounting rate of return 会计报酬率 Kmv+1T0,
A (19)accounting reference date 会计参照日 j"@93D~
A (20)accounting reference period 会计参照期间 M
z;[ +p
A (21)accrual concept 应计概念 Io|Aj
A (22)accrual expenses 应计费用 qTo-pAG`
A (23)acid test ration 速动比率(酸性测试比率) N**g]T
0`
A (24)acquisition 购置 U*P. :BvG
A (25)acquisition accounting 收购会计 <K4,7J$}h
A (26)activity based accounting 作业基础成本计算 lP!;3iJ B
A (27)adjusting events 调整事项 "a/ Q%.P
A (28)administrative expenses 行政管理费 FwZ>{~?3
A (29)advice note 发货通知 P7f,OY<@%o
A (30)amortization 摊销 .eO?Z^
A (31)analytical review 分析性检查 wL^%w9q-
A (32)annual equivalent cost 年度等量成本法 NwR}yb6
A (33)annual report and accounts 年度报告和报表 TbF4/T1b
A (34)appraisal cost 检验成本 d/e|'MPX
A (35)appropriation account 盈余分配账户 LW:LFzp
A (36)articles of association 公司章程细则 `\6?WXk3T
A (37)assets 资产 I]y.8~xs
A (38)assets cover 资产保障 mTEx,
A (39)asset value per share 每股资产价值 A
&9(mB
A (40)associated company 联营公司 G>+1*\c
A (41)attainable standard 可达标准 2JS`Wqy
awUx=%ERtA
A (42)attributable profit 可归属利润 A?T<",bO
A (43)audit 审计 \S)2
A (44)audit report 审计报告 ii0Ce}8d~
A (45)auditing standards 审计准则 HH>:g(bu
A (46)authorized share capital 额定股本 *cg(
?yg
A (47)available hours 可用小时 S$^RbI
A (48)avoidable costs 可避免成本 KB!|B.ChN(
B (49)back-to-back loan 易币贷款 Vax^8 -
B (50)backflush accounting 倒退成本计算 $CE[MZ&S
B (51)bad debts 坏帐 `K
>?ju"
B (52)bad debts ratio 坏帐比率 nPgeLG"00
B (53)bank charges 银行手续费 \rV
B5|D?
B (54)bank overdraft 银行透支 gxGrspqg
B (55)bank reconciliation 银行存款调节表 ^v
@4|E$
B (56)bank statement 银行对账单 M8b4NF_&
B (57)bankruptcy 破产 5Fm=/o1
B (58)basis of apportionment 分摊基础 Kw`VrcwjT
B (59)batch 批量 $.489x+'Z
B (60)batch costing 分批成本计算 z>[tF5
B (61)beta factor B(市场)风险因素 m%8qZzqk
B (62)bill 账单 8g
>b
B (63)bill of exchange 汇票 cubk]~VD
B (64)bill of landing 提单 P~FUS%39"o
B (65)bill of materials 用料预计单 :9|W#d{o
B (66)bill payable 应付票据 oQj=;[
B (67)bill receivable 应收票据 .6pOvGKb
B (68)bin card 存货记录卡 X+n`qiwq
B (69)bonus 红利 N6[i{;K@N{
B (70)book-keeping 薄记 a/uo}[Y
B (71)Boston classification 波士顿分类 %AnW~v
B (72)breakeven chart 保本图 -)y%~Zn
B (73)breakeven point 保本点 j,2l8?
B (74)breaking-down time 复位时间 W];EKj,3W
B (75)budget 预算 9><
mp]E4
B (76)budget center 预算中心 ?oiKVL"7
B (77)budget cost allowance 预算成本折让 k 2%S`/:
B (78)budget manual 预算手册 v1.q$ f^(
B (79)budget period 预算期间 www`=)A;
B (80)budgetary control 预算控制 |k{-l!HI
B (81)budgeted capacity 预算生产能力 (HN4g;{
B (82)burden 制造费用 s2v(=
B (83)business center 经营中心 2PSTGG8JV
B (84)business entity 营业个体 7e&\{
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B (85)business unit 经营单位 sxED7,
A
B (86)buy-out management 管理性购买产权 wp.TfKxw
B (87)by-product 副产品 !=*.$4
C (88)called-up share capital 催缴股本 Ld|V^9h1;
C (89)capacity 生产能力 !
qJI'+_
C (90)capacity ratios 生产能力比率 [Id}4[={e
C (91)capital 资本 ^`qPs/b
C (92)capital assets pricing model资本资产计价模式 `$z)$VuP
C (93)capital commitment 承诺资本 aP>37s
C (94)capital employed 已运用的资本 rFL$QC2
C (95)capital expenditure 资本支出 u>Ki$xP1
C (96)capital expenditureauthorization 资本支出核准 _hCJ|Rrln
C (97)capital expenditure control 资本支出控制 Ca $c;
C (98)capital expenditure proposal资本支出申请 :a<hQ|p
C (99)capital funding planning 资本基金筹集计划 1;W=!Fx
C (100)capital gain 资本收益 aN^IP
C (101)capital investment appraisal资本投资评估 |[cdri^?D
C (102)capital maintenance 资本保全 q?~Rnv
C (103)capital resource planning 资本资源计划 R.1Xst &i
C (104)capital surplus 资本盈余 f3
]
C (105)capital turnover 资本周转率 | D.C!/69
C (106)card 记录卡 n!N\zx8
C (107)cash 现金 ;~sr$6
C (108)cash account 现金账户 wh~sZ
C (109)cash book 现金账薄 CM~MoV[k7e
C (110)cash cow 金牛产品 X$wehMBX
C (111)cash flow 现金流量 '0+$ m=
C (112)cash discounted 现金贴现 ?(im+2
C (113)cash flow budget 现金流量预算 Y~"9L|`f/
C (114)cash flow statement 现金流量表 "~p+0Xws9
C (115)cash ledger 现金分类账 hr U :Wr
C (116)cash limit 现金限额 {(vOt '
C (117)CCA 现时成本会计 H|+tC=]4IZ
C (118)center 中心 BQjam+u6
C (119)changeover time 变更时间 (Imp
$
C (120)chartered entity 特许经济个体 jFj~]]j
C (121)cheque 支票 f:
%SW
C (122)cheque register 支票登记薄 [a8+(
C (123)coin analysis 零钱分类 EE%s
<_k`
C (124)classification 分类 R^Bk]
C (125)clock card 工时卡 1| xN%27>
C (126)code 代码 =&0U`P$`
C (127)commitment accounting 承诺确认会计 KP~-$NR
C (128)common cost 共同成本 vO$ra5Z
C (129)company limited byguarantee 有限担保责任公司 0MpS4tW0=
C (130)company limited shares 股份有限公司 6f}e+ 80
C (131)competitive position 竞争能力状况 @
u1Q-:
C (132)concept 概念 XU#,Bu{
C (133)conglomerate 跨行业企业 y-cw~kNPP3
C (134)consistency concept 一致性概念 Z! YpklZ?~
C (135)consolidated accounts 合并报表 H%Y%fQ~^
C (136)consolidation accounting 合并会计 m,NMTyJoz
C (137)consortium 财团 A ^B@VuK
C (138)contingency plan 应急计划 1 !s28C5u
C (139)contingent liabilities 或有负债 98<zCSe\]
C (140)continuous operation 连续生产 RWahsJTu
C (141)contra 抵消 UpeQOC
C (142)contract cost 合同成本 YZ[%uArm
C (143)contract costing 合同成本计算 9U10d&M(
C (144)contribution 贡献毛益
%
}F"*.
C (145)contribution centre 贡献中心 {aJz. `u\
C (146)contribution chart 贡献图 kGD|c=K}
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 !3KPwI,
C (148)contribution to salesration 贡献毛益对销售比率 *o|p)lH
C (149)control 控制 Cj$H[K}>
C (150)control account 控制帐户 =8S}Iat
C (151)control limits 控制限度 &HxT41pku
C (152)controllability concept 可控制概念 s
,
-*q}
C (153)controllable cost 可控制成本 )_O.{$
to
C (154)conversion cost 加工成本 Mw|SH;nM
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 \DyKtrnm%
C (156)corporate appraisal 公司评估 $SF3odpt
C (157)corporate planning 公司计划 fMB4xbpD
C (158)corporate social reporting 公司社会报告 kv%)K'fU4
C (159)corporation 股份公司 <NL+9l R
C (160)cost 成本 7z>+w
C (161)cost account 成本帐户 jf7pl8gv
C (162)cost accounting 成本会计 W]~ZkQ|P
C (163)cost accounting manual 成本手册 3YRBI|XO
C (164)cost accounts calendar 成本报表的日历时间 !pS~'E&q
C (165)cost adjustment 成本调整 $9m5bQcV
C (166)cost allocation 成本分配 G 4"lZM
C (167)cost apportionment 成本分摊 ct.Bg)E
C (168)cost attribution 成本归属 165WO}(;/
C (169)cost audit 成本审计 Dtt\~m;AR
C (170)cost behaviour 成本性态 G,/Gq+WX
C (171)cost benefit analysis 成本效益分析
4I1K vN<A
C (172)cost center 成本中心 Zr R+QV
C (173)cost driver 成本动因