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注会《审计》英语常用词汇 t\2myR3
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1.audit 审计 [5%/{W,~m
2.attestation 鉴证 < %Qw
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3.credibility 可信赖程度 ]\nG1+ta
4.audit of financial statements 财务报表审计 ,8(%J3J
5.agreed-upon procedures 执行商定程序 MCma3^/1
6.high levels of assurance 高水平保证 JxQwxey{
7.compilation 编制 X7kJWX
8.reliability 可靠性 @ ADY?
9.relevance 相关性 Q}jbk9gM5
10.professional skepticism 职业谨慎 :C42yQAP
11.objectivity 客观性 ]P0DPea
12. professional competence 专业胜任能力 S&-sl
13.Senior/CPA-in-charge 项目经理 0:G@a&Lr
14.audit engagement letter 业务约定书 DT&[W<oN
15.recurring audit 连续审计 a73b/_zZ=
16.the client 委托人 yZ&By?.0
17.change CPA 更换注册会计师 k;3P;@3,W
18.the existing CPA 现任注册会计师 4qda!%
19.the successor CPA 后任注册会计师 |PN-,f{ -
20.the preceding CPA前任注册会计师 hBsjO3n
21.issue the audit report 出具审计报告 2h&pm
22.expert 专家 I#l9
23.the board of directors 董事会 e:[Kp6J
24.knowledge of the entity‘ s business 了解被审计单位情况 HZQ I |
25.assess material misstatement risks评估重大错报风险 7kn=j6I
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 }jU{RR%6B
27.a general knowledge of —— 初步了解―――的情况 )I+1 b
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28.a more knowledge of—— 进一步了解的情况 >/n5=RWh
29.the prior year‘s working papers 以前年度工作底稿 p)ZlQ.d#Y
30.minutes of meeting 会议纪要 1jmhh!,
31.business risks 经营风险
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32.appropriateness 适当性 iy
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33.accounting estimate 会计估计 ^
+{ ~
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34.management representations 管理层声明 va8:QHdU
35.going concern assumption 持续经营假设 gb(\c:yg1R
36.audit plan 审计计划 E08AZOY&g
37.significant audit areas 重点审计领域 dab>@z4
38.error 错误 NtTLvO6
39.fraud舞弊 `j>qOT
40.modified or additional procedures 修改或追加审计程序 !xo@i XL
41.misappropriation of assets 侵占资产 |0f\>X
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42.transactions without substance 虚假交易 q){]fp.,@
43.unusual pressures 异常压力 !^axO
44.the suspected noncompliance 涉嫌存在违法行为 mKpUEJ<a
45.materialiy 重要性 >\DXA)nc
46.exceed the materiality level 超过重要性水平 RAE|eTnna
47.approach the materiality level 接近重要性水平 #<'/sqL
48.an acceptably low level 可接受水平 2L<TqC{,-
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 BpP\C!:^
50.misstatements or omissions 错报或漏报 <Mc:Cg8>
51.aggregate 总计 (f#W:]o/
52.subsequent events 期后事项 mA^>Y_:
53.adjust the financial statements 调整财务报表 \(
(>i7C
54.perform additional audit procedures 实施追加的审计程序 66L*6O4
55.audit risk 审计风险 nBiSc*
56.detection risk 检查风险 M~662]Ekk
57.inappropriate audit opinion 不适当的审计意见 z5'VsK:
58.material misstatement 重大的错报 h]EXD
59.tolerable misstatement 可容忍错报 Zl,K#
60.the acceptable level of detection risk 可接受的检查风险 Xkv>@7ec
61.assessed level of material misstatement risk 重大错报风险的评估水平 ==FzkRA)
62.simall business 小规模企业 BC$In!
63.accounting system 会计系统 W>@%d`>o5
64.test of control 控制测试 Z<,gSut'Y
65.walk-through test 穿行测试 !;\-V}V
66.communication 沟通 609=o+
67.flow chart 流程图 L
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68.reperformance of internal control 重新执行 G~esSL^G/
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 8%xtb6#7M
71.assertions 认定 %!.rP
72.esistence 存在 BK /;HG
73.occurrence 发生 :m$%D]WY
74.completeness 完整性 A`N;vq,
75.rights and obligations 权利和义务 !m(6/*PAl
76.valuation and allocation 计价和分摊 0N
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77.cutoff 截止 >8AtT=}w
78.accuracy 准确性 NX=dx&i>+
79.classification 分类 e@,L~\
80.inspection 检查 VR:b1XWX
81.supervision of counting 监盘 mmjB1
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82.observation 观察 @pS[_!EqYz
83.confirmation 函证 #ASu
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84.computation 计算 >y8Z{ALQ5
85.analytical procedures 分析程序 / 9;Pbxn
86.vouch 核对 qJ!oH&/cD
87.trace 追查 !CMN/=
88.audit sampling 审计抽样 SQ1&n;M}f
89.error 误差 WI~%n
90.expected error 预期误差 Ol-'2l
91.population 总体 h`GV[Oo :
92.sampling risk 抽样风险 x)
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93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 9E#(i P
95.statistical sampling 统计抽样 =& lYv
96.tolerable error 可容忍误差 AN1bfF:C
97.the risk of under reliance 信赖不足风险 h n]6he
98.the risk of over reliance 信赖过度风险 plIx""a^h
99.the risk of incorrect rejection 误拒风险 T
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100. the risk of incorrect acceptance 误受风险 7> ]C2!
101.working trial balance 试算平衡表 Qp?+_<{
102.index and cross-referencing 索引和交叉索引 S8cFD):q
103.cash receipt 现金收入 >WEg8'#O
104.cash disbursement 现金支出
Q$zlxn 7\
105.bank statement 银行对账单 p}!pT/KmpH
106.bank reconciliation 银行存款余额调节表 f
0#V^[%Q
107.balance sheet date 资产负债表日 VsMN i#?
108.net realizable value 可变现净值 ZT8j9zs
109.storeroom 仓库 (1HN, iJy
110.sale invoice 销售发票 $.cGRz
111.price list 价目表 1&As:kv5I
112.positive confirmation request 积极式询证函 $G}Q}f
113.negative confirmation request 消极式询证函 S\rfR N
114.purchase requisition 请购单 f:0n-me
115.receiving report 验收报告 [aC9vEso!
116.gross margin 毛利 !Yf0y;e|:
117.manufacturing overhead 制造费用 '[E_7$d
118.material requisition 领料单 J|q_&MX/
119.inventory-taking 存货盘点 O:x%!-w
120.bond certificate 债券 x M[#Ah)
121.stock certificate 股票 .0ZvCv:>
122.audit report 审计报告 R{B~No w3
123.entity 被审计单位 &Os Ritj
124.addressee of the audit report 审计报告的收件人 Qw-qcG
125.unqualified opinion 无保留意见 K!~
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126.qualified opinion 保留意见 1mV0AE538
127.disclaimer of opinion 无法表示意见 `ouzeu9}
128.adverse opinion 否定意见 D-!%L<<
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A (1)ABC 作业基础成本计算 f*~fslY,o
A (2)absorbed overhead 已吸收制造费用 pk4&-iu9
A (3)absorption costing 吸收成本计算 ;CZcY] ol
A (4)account 账户,报表 HXQrtJ
A (5)accounting postulate 会计假设 q Q'@yTVN
A (6)accounting series release 会计公告文件 <i6M bCB
A (7)accounting valuation 会计计价 iD`XD\.?
A (8)account sale 承销清单 Sx"I]N
A (9)accountability concept 经营责任概念 BSf"'0I&
A (10)accountancy 会计职业 ?rDwYG(u]@
A (11)accountant 会计师 y^rg%RV
A (12)accounting 会计 w1b
<>A?87
A (13)agency cost 代理成本 &O,$l3 P
A (14)accounting bases 会计基础 I2T2'_I
A (15)accounting manual 会计手册 hdL2`5RFF
A (16)accounting period 会计期间 t_dg$KB
A (17)accounting policies 会计方针 ( -@>
A (18)accounting rate of return 会计报酬率 y<b0z\
A (19)accounting reference date 会计参照日 -*2X YTe
A (20)accounting reference period 会计参照期间 %R>S"
A (21)accrual concept 应计概念 Z(eSnV_RL
A (22)accrual expenses 应计费用 -`UlntEdZ:
A (23)acid test ration 速动比率(酸性测试比率) -EaZ<d[|0
A (24)acquisition 购置 mg(56)
A (25)acquisition accounting 收购会计 ,gc#N
A (26)activity based accounting 作业基础成本计算 QEKFuY<E+
A (27)adjusting events 调整事项 O :^[4$~
A (28)administrative expenses 行政管理费 5aNDW'z`f
A (29)advice note 发货通知 8|GpfW3p2
A (30)amortization 摊销 A~V\r<N
j
A (31)analytical review 分析性检查 >6 #\1/RP
A (32)annual equivalent cost 年度等量成本法 7p$*/5fk
A (33)annual report and accounts 年度报告和报表 y~jIAp
A (34)appraisal cost 检验成本 tW>R 16zq
A (35)appropriation account 盈余分配账户 nW_
A (36)articles of association 公司章程细则 y9hZ2iT
A (37)assets 资产 u'1=W5$rK
A (38)assets cover 资产保障 .*blM1+6i/
A (39)asset value per share 每股资产价值 <GRf
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A (40)associated company 联营公司 JUFO.m^w
A (41)attainable standard 可达标准 auW]rwY
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A (42)attributable profit 可归属利润 fZfiiE~7J
A (43)audit 审计 nj`qV
A (44)audit report 审计报告 ooSd6;'
A (45)auditing standards 审计准则 AHY)#|/)
A (46)authorized share capital 额定股本 E |
A (47)available hours 可用小时 Q{hOn]"
A (48)avoidable costs 可避免成本 hp4(f W
B (49)back-to-back loan 易币贷款 ie5ijkxZ(
B (50)backflush accounting 倒退成本计算 =_J<thp
B (51)bad debts 坏帐 @F^L4 N':
B (52)bad debts ratio 坏帐比率 ;@
X
B (53)bank charges 银行手续费 1I_q3 {
B (54)bank overdraft 银行透支 h_yR$H&tX
B (55)bank reconciliation 银行存款调节表 {fv8S;|u
B (56)bank statement 银行对账单 zEfD{I
B (57)bankruptcy 破产 ~|C1$.-
B (58)basis of apportionment 分摊基础 ,z)NKt#
B (59)batch 批量 6CRPdLTDf
B (60)batch costing 分批成本计算 c[lo
b{,
B (61)beta factor B(市场)风险因素 l:yAgm`
B (62)bill 账单 G5J ZB7C
B (63)bill of exchange 汇票 '|N4fb
Zd
B (64)bill of landing 提单 k.[) R@0%
B (65)bill of materials 用料预计单 wLe&y4
B (66)bill payable 应付票据 e*6` dz@
B (67)bill receivable 应收票据 xH#a|iT?(
B (68)bin card 存货记录卡 @zF:{=+]+
B (69)bonus 红利 RmV/wY
B (70)book-keeping 薄记 d|+jCTKS
B (71)Boston classification 波士顿分类 4S9,
tc&
B (72)breakeven chart 保本图 TbAdTmW
B (73)breakeven point 保本点 A!Ct,%
B (74)breaking-down time 复位时间 U2lC !j%K
B (75)budget 预算 /~cL
L
B (76)budget center 预算中心 b\m(0/x
B (77)budget cost allowance 预算成本折让 Z*)Y:tk)b
B (78)budget manual 预算手册 "sX?wTag
B (79)budget period 预算期间 jI<WzvhYG
B (80)budgetary control 预算控制 '/gwC7*-&
B (81)budgeted capacity 预算生产能力 6 Ok=q:;
B (82)burden 制造费用 "d>g)rvOc
B (83)business center 经营中心 g]
C3lf-
B (84)business entity 营业个体 Mv`L F
B (85)business unit 经营单位 Mqf}Aiqk;
B (86)buy-out management 管理性购买产权 O[p^lr(B7
B (87)by-product 副产品 _m?(O /BTx
C (88)called-up share capital 催缴股本 x&oBO{LNK,
C (89)capacity 生产能力 '!h0![OH
C (90)capacity ratios 生产能力比率 C{i;spc!bi
C (91)capital 资本 =&
:f+!1$
C (92)capital assets pricing model资本资产计价模式 l@/kPEh
C (93)capital commitment 承诺资本 FDs^S)B
C (94)capital employed 已运用的资本 T
IWLp
C (95)capital expenditure 资本支出 aa%&&
C (96)capital expenditureauthorization 资本支出核准 $SGA60q
C (97)capital expenditure control 资本支出控制 %R*vSRG/U
C (98)capital expenditure proposal资本支出申请 )u )$ `a
C (99)capital funding planning 资本基金筹集计划 }d\Tk(W
C (100)capital gain 资本收益 c1A G3Nb
C (101)capital investment appraisal资本投资评估 ,3--ERf
C (102)capital maintenance 资本保全 \ j X N*A
C (103)capital resource planning 资本资源计划 ;(0$~O$3u
C (104)capital surplus 资本盈余 F@'rP++4
C (105)capital turnover 资本周转率 S<]a@9W
C (106)card 记录卡 _AB9BQm
C (107)cash 现金 c^bk:=uj
C (108)cash account 现金账户 5~%,u2
C (109)cash book 现金账薄 {AL9o2
C (110)cash cow 金牛产品 XL/o y'_
C (111)cash flow 现金流量 <6O_t,K]
C (112)cash discounted 现金贴现 Y0fO.k#C^
C (113)cash flow budget 现金流量预算 ?(ls<&s{w
C (114)cash flow statement 现金流量表 qM!f
C (115)cash ledger 现金分类账 N|O]z
C (116)cash limit 现金限额 VMye5 P
C (117)CCA 现时成本会计 *:tjxC
C (118)center 中心 hB}h-i(u
C (119)changeover time 变更时间 ;,vL
C (120)chartered entity 特许经济个体 xgT~b9
C (121)cheque 支票 Ao,!z
C (122)cheque register 支票登记薄 [aM'
C (123)coin analysis 零钱分类 -S%q!%}u
C (124)classification 分类 $K_YC~
C (125)clock card 工时卡 11y.z^
C (126)code 代码 6^IqSNn-
C (127)commitment accounting 承诺确认会计 YyJ{
C (128)common cost 共同成本 eBC%2TF
C (129)company limited byguarantee 有限担保责任公司 #W%)$kc
C (130)company limited shares 股份有限公司
^*xHy`
C (131)competitive position 竞争能力状况 D@\;@(
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C (132)concept 概念 1^f.5@tV
C (133)conglomerate 跨行业企业 oS#'u1k
C (134)consistency concept 一致性概念 @6
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C (135)consolidated accounts 合并报表 D_n}p8blT
C (136)consolidation accounting 合并会计 \9(- /rE
C (137)consortium 财团 b~r{J5x@
C (138)contingency plan 应急计划 p;u 1{
C (139)contingent liabilities 或有负债 xBRh!w
C (140)continuous operation 连续生产 :IVk_[s
C (141)contra 抵消 E R]sDV
C (142)contract cost 合同成本 Gkv~e?Kc~^
C (143)contract costing 合同成本计算 ]C
~1]7vb
C (144)contribution 贡献毛益 b WbXh$
C (145)contribution centre 贡献中心 ]Q4PbW
C (146)contribution chart 贡献图 w &|R5Q
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 9XoQO 9*Q
C (148)contribution to salesration 贡献毛益对销售比率 S'!q}|7X3
C (149)control 控制 [l':G ]
C (150)control account 控制帐户 z{@R.'BD
C (151)control limits 控制限度 '{0[&i
*
C (152)controllability concept 可控制概念 pFJQ7Jlx
C (153)controllable cost 可控制成本 Rj}o4s2x
C (154)conversion cost 加工成本 @ 2!C^}d3F
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 fzS`dL5,W
C (156)corporate appraisal 公司评估 -!|WZ
C (157)corporate planning 公司计划 q1f=&kGX~
C (158)corporate social reporting 公司社会报告 n|x$vgb
C (159)corporation 股份公司 &