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注会《审计》英语常用词汇 gwNq
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1.audit 审计 -T!f,g3vW
2.attestation 鉴证 T}
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3.credibility 可信赖程度 D>|H 2
4.audit of financial statements 财务报表审计 |HU@
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5.agreed-upon procedures 执行商定程序 r)qnl9?;`]
6.high levels of assurance 高水平保证 \:R%4w#Jv
7.compilation 编制 k[0-CB
8.reliability 可靠性 d[r#-h>dS
9.relevance 相关性 ?=>+
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10.professional skepticism 职业谨慎 b>_o xK
11.objectivity 客观性 PxF<\pu&
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 %el"BSB
14.audit engagement letter 业务约定书 /{|EAd{
15.recurring audit 连续审计 YTAmgkF\4
16.the client 委托人
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17.change CPA 更换注册会计师 ]I-Z]m"
18.the existing CPA 现任注册会计师 !P ~_Dl2d
19.the successor CPA 后任注册会计师 g"Ljm7
20.the preceding CPA前任注册会计师 m[i+knYX
21.issue the audit report 出具审计报告 "rTQG6`
22.expert 专家 @HT% n
23.the board of directors 董事会 aGK?x1_
24.knowledge of the entity‘ s business 了解被审计单位情况 SH3|sXH<
25.assess material misstatement risks评估重大错报风险 !GOM5z,
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 b6W2^tr-
27.a general knowledge of —— 初步了解―――的情况 U0=]
28.a more knowledge of—— 进一步了解的情况 nJbtS#`G4
29.the prior year‘s working papers 以前年度工作底稿 gHhh>FFAq
30.minutes of meeting 会议纪要 ^L0d/,ik
31.business risks 经营风险 t
c[n&X
32.appropriateness 适当性 pqUCqo!m\
33.accounting estimate 会计估计 R=.4
34.management representations 管理层声明 5>VY LI
35.going concern assumption 持续经营假设 %R
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36.audit plan 审计计划 ;V^ 112|C
37.significant audit areas 重点审计领域 vQ<90ZxqB
38.error 错误 .b\$MZ"(
39.fraud舞弊 1[kMOp
40.modified or additional procedures 修改或追加审计程序 Tskq)NU
41.misappropriation of assets 侵占资产 0 - ><q
42.transactions without substance 虚假交易 ur*T%b9&
43.unusual pressures 异常压力 Zkx[[
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44.the suspected noncompliance 涉嫌存在违法行为 qs|mj}?
45.materialiy 重要性 rX*H)3F
46.exceed the materiality level 超过重要性水平 "nm FzN
47.approach the materiality level 接近重要性水平 )=\#UE+W
48.an acceptably low level 可接受水平 Y^36>1.:
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 jlp:lX
50.misstatements or omissions 错报或漏报 {)DHH:n
51.aggregate 总计 H1I{/g
52.subsequent events 期后事项 JB ZUv
53.adjust the financial statements 调整财务报表 ^BUYjq%(`
54.perform additional audit procedures 实施追加的审计程序 ;`l'2
z@N
55.audit risk 审计风险 N+zKr/
56.detection risk 检查风险 ;WgJ<&33
57.inappropriate audit opinion 不适当的审计意见 3VI4X
58.material misstatement 重大的错报 6``'
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59.tolerable misstatement 可容忍错报 :}r.
60.the acceptable level of detection risk 可接受的检查风险 SaC d0. h
61.assessed level of material misstatement risk 重大错报风险的评估水平 7~&/_
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62.simall business 小规模企业 ;GVV~.7/
63.accounting system 会计系统 D6CS8
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64.test of control 控制测试 cHcmgW\4
65.walk-through test 穿行测试 ygeDcnvR]
66.communication 沟通 iZPCNS"
67.flow chart 流程图 y'(Ne=y
68.reperformance of internal control 重新执行 kgy:Q'
69.audit evidence 审计证据 ^F2b
hXE
70.substantive procedures 实质性程序 ;2@BO-3K
71.assertions 认定 hj
72.esistence 存在 d cLA1sN,
73.occurrence 发生 Z-8Yd6 4
74.completeness 完整性 0ge$ p,
75.rights and obligations 权利和义务 z>jUR,!GT
76.valuation and allocation 计价和分摊 /c"efnb!
77.cutoff 截止 4%2~
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78.accuracy 准确性 baJxU:Y=p
79.classification 分类 5~Cakd]>
80.inspection 检查 jx.[#6e
81.supervision of counting 监盘 xfy1pS.[:
82.observation 观察 {g2@6ct
83.confirmation 函证 @o#!EfZyE
84.computation 计算 SfJA(v@E
85.analytical procedures 分析程序 @Ukr
86.vouch 核对 ixW@7m
87.trace 追查 w
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88.audit sampling 审计抽样 "VkTY|a
89.error 误差
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90.expected error 预期误差 TT50(_8
91.population 总体 .
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92.sampling risk 抽样风险 =`*O1a
93.non- sampling risk 非抽样风险 AX?fuDLs
94.sampling unit 抽样单位 1BAgtd$3
95.statistical sampling 统计抽样 =8r 0 (c
96.tolerable error 可容忍误差 CNr/U*+
97.the risk of under reliance 信赖不足风险 } X^|$
98.the risk of over reliance 信赖过度风险 r|PFw6
99.the risk of incorrect rejection 误拒风险 )uK{uYQl
100. the risk of incorrect acceptance 误受风险 Dfps
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101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 i<H wTmm$
103.cash receipt 现金收入 |+35y_i6
104.cash disbursement 现金支出 N;A@'
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105.bank statement 银行对账单 R)F;py8)I
106.bank reconciliation 银行存款余额调节表 '"?C4mbSl
107.balance sheet date 资产负债表日 4l!@=qwn
108.net realizable value 可变现净值 V$"ujRp
109.storeroom 仓库 0{[m%eSK'
110.sale invoice 销售发票 Z4A!U~
111.price list 价目表 FP0G]=ME
112.positive confirmation request 积极式询证函 ~XyW&@
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 yu6`66h)
115.receiving report 验收报告
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116.gross margin 毛利 A a=u+
117.manufacturing overhead 制造费用 ({-GOw46
118.material requisition 领料单 |\n@3cIK
119.inventory-taking 存货盘点 V?P,&c?84
120.bond certificate 债券 [/ !;_b\X
121.stock certificate 股票 r'dr9"-{
122.audit report 审计报告 i
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123.entity 被审计单位 qw7@(R'"
124.addressee of the audit report 审计报告的收件人 &?uz`pv2
125.unqualified opinion 无保留意见 t^xTFn
126.qualified opinion 保留意见 ybeKiv9
127.disclaimer of opinion 无法表示意见 ~go
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128.adverse opinion 否定意见 B!dU>0&C
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A (1)ABC 作业基础成本计算 HJ2*y|u
A (2)absorbed overhead 已吸收制造费用 QV h4
A (3)absorption costing 吸收成本计算 G
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A (4)account 账户,报表 b{d4xU8'
A (5)accounting postulate 会计假设 4-
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A (6)accounting series release 会计公告文件 i.xXb[M+
A (7)accounting valuation 会计计价 }<>~sy
A (8)account sale 承销清单 LAP6U.m'd
A (9)accountability concept 经营责任概念 ?_oF :*~\
A (10)accountancy 会计职业 ed!:/+3e/
A (11)accountant 会计师 -*~CV:2iq-
A (12)accounting 会计 3)ma\+< 6
A (13)agency cost 代理成本 V~T@6S
A (14)accounting bases 会计基础 WpS1a440
A (15)accounting manual 会计手册 &n[~!%(
A (16)accounting period 会计期间 nLwiCfe
A (17)accounting policies 会计方针 ui"3ak+F
A (18)accounting rate of return 会计报酬率 j}BHj.YuP
A (19)accounting reference date 会计参照日 +&X%<S
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A (20)accounting reference period 会计参照期间 [L6w1b,
A (21)accrual concept 应计概念 o7TN,([W
A (22)accrual expenses 应计费用 Gy,u^lkk:
A (23)acid test ration 速动比率(酸性测试比率) K.%U
A (24)acquisition 购置 LuR,f"%2
A (25)acquisition accounting 收购会计 \eGKkSy
A (26)activity based accounting 作业基础成本计算 &(zfa&j|
A (27)adjusting events 调整事项 O<jPGU
A (28)administrative expenses 行政管理费 }C
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A (29)advice note 发货通知 YC=S5;
A (30)amortization 摊销 SVa6V}"Iv
A (31)analytical review 分析性检查 R*zO
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A (32)annual equivalent cost 年度等量成本法 `^(jm
A (33)annual report and accounts 年度报告和报表 Q \]Xm>
A (34)appraisal cost 检验成本 .lBgp=!
A (35)appropriation account 盈余分配账户 .6m "'m0;
A (36)articles of association 公司章程细则 li]
6Pj,
A (37)assets 资产 _1*7Z=|
A (38)assets cover 资产保障 Olfn
A (39)asset value per share 每股资产价值 RGIoI]_
A (40)associated company 联营公司 KECElK3uj
A (41)attainable standard 可达标准 )9B:wc"
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A (42)attributable profit 可归属利润 "BKeot[""p
A (43)audit 审计 >r)X:K+I
A (44)audit report 审计报告 ++}\v9Er
A (45)auditing standards 审计准则 TwvAj#j
A (46)authorized share capital 额定股本 451'>qS
A (47)available hours 可用小时 b@t5`Y-+K
A (48)avoidable costs 可避免成本 T#!lPH :&h
B (49)back-to-back loan 易币贷款 F_ 7H!F
B (50)backflush accounting 倒退成本计算
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B (51)bad debts 坏帐 m7=1%6FN3
B (52)bad debts ratio 坏帐比率 NQ|xM"MqD
B (53)bank charges 银行手续费 F?u^"}%Fc
B (54)bank overdraft 银行透支 z *9FlV
B (55)bank reconciliation 银行存款调节表 V (rr"K+
B (56)bank statement 银行对账单 Aaw(
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B (57)bankruptcy 破产 'PlaM Oy
B (58)basis of apportionment 分摊基础 ?
0<w
B (59)batch 批量 `@`1pOb
B (60)batch costing 分批成本计算 D);'pKl
B (61)beta factor B(市场)风险因素 _2hXa!yO
B (62)bill 账单 @!Hr|k|
B (63)bill of exchange 汇票 2UP,Tgn..
B (64)bill of landing 提单 rS*$rQCr=
B (65)bill of materials 用料预计单 :XV}
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B (66)bill payable 应付票据 (0Naf
B (67)bill receivable 应收票据 =l942p
B (68)bin card 存货记录卡 & hV Zx
B (69)bonus 红利 'GJVWpvUU
B (70)book-keeping 薄记 w7-WUvxl
B (71)Boston classification 波士顿分类 BF8"rq}r0
B (72)breakeven chart 保本图 mzD^Y<LTd
B (73)breakeven point 保本点 zzZg$9PT[
B (74)breaking-down time 复位时间 9.M{M06;
B (75)budget 预算 ohc1 ~?3b
B (76)budget center 预算中心 C:\(~D*GS
B (77)budget cost allowance 预算成本折让 jN/C'\QL
B (78)budget manual 预算手册 )%Y
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B (79)budget period 预算期间 $E(XjuS
B (80)budgetary control 预算控制 -NM0LTF
B (81)budgeted capacity 预算生产能力 \
Aq;Q?
B (82)burden 制造费用 q]<xMg#nu
B (83)business center 经营中心 > %*B`oqo
B (84)business entity 营业个体 lQ*eH10H
B (85)business unit 经营单位 ?\H.S9CZ^
B (86)buy-out management 管理性购买产权 rOl6lQW
B (87)by-product 副产品 +=cam/A
C (88)called-up share capital 催缴股本 yu&Kh4AP
C (89)capacity 生产能力 m-1?\bs
C (90)capacity ratios 生产能力比率 <%bw/
C (91)capital 资本 QLbMPS
C (92)capital assets pricing model资本资产计价模式 6~5
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C (93)capital commitment 承诺资本 qeaA&(|5
C (94)capital employed 已运用的资本 }X$l\pm
C (95)capital expenditure 资本支出 m/USC'U%
C (96)capital expenditureauthorization 资本支出核准 -!*p*3|03|
C (97)capital expenditure control 资本支出控制 uhn
%lV]
C (98)capital expenditure proposal资本支出申请 MV+i{]
C (99)capital funding planning 资本基金筹集计划 "dN< i
C (100)capital gain 资本收益 A['uD<4b
C (101)capital investment appraisal资本投资评估 -S; &Q'Mt
C (102)capital maintenance 资本保全 ~v:#zU
C (103)capital resource planning 资本资源计划 8?jxDW
a
C (104)capital surplus 资本盈余 ]TK=>
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C (105)capital turnover 资本周转率 )&Z>@S^
C (106)card 记录卡 T!(
4QRh[
C (107)cash 现金 VEh]p5D
C (108)cash account 现金账户 (:$9%,x
C (109)cash book 现金账薄 & 5
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C (110)cash cow 金牛产品 %"7WXOv&z
C (111)cash flow 现金流量 {y );vHf$
C (112)cash discounted 现金贴现 5RA<Z.
C (113)cash flow budget 现金流量预算 R "E<8w
C (114)cash flow statement 现金流量表 F+j O*F2h
C (115)cash ledger 现金分类账 ^!>.97*
C (116)cash limit 现金限额 4DM L
C (117)CCA 现时成本会计 ."JzDs
C (118)center 中心 l]vohLz
3!
C (119)changeover time 变更时间 %yw=[]Vjze
C (120)chartered entity 特许经济个体 q]v,
C (121)cheque 支票 a%[q
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C (122)cheque register 支票登记薄 7,_-XV2
C (123)coin analysis 零钱分类 w yD%x(
C (124)classification 分类 \8_V(lU
C (125)clock card 工时卡 /"0as_L<
C (126)code 代码 Ff/Ig]Lb
C (127)commitment accounting 承诺确认会计 !d4HN.a7+u
C (128)common cost 共同成本 |(%AM*n
C (129)company limited byguarantee 有限担保责任公司 3}M\c)
C (130)company limited shares 股份有限公司 3bH5C3(u
C (131)competitive position 竞争能力状况 di_gWE
C (132)concept 概念 vb}/@F,Q5
C (133)conglomerate 跨行业企业 -c$z 2Q)
C (134)consistency concept 一致性概念 Fg@ ACv'@
C (135)consolidated accounts 合并报表 U+!UL5k
C (136)consolidation accounting 合并会计 %<S7
C (137)consortium 财团 C5B=NAc
C (138)contingency plan 应急计划 LV=^jsQ5
C (139)contingent liabilities 或有负债 n8FT<pUq
C (140)continuous operation 连续生产 JTkCk~bX[z
C (141)contra 抵消 ;E2kT
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C (142)contract cost 合同成本 m3%ef
C (143)contract costing 合同成本计算 -,@bA @&
C (144)contribution 贡献毛益 z\h,SX<U
C (145)contribution centre 贡献中心 zPE#[\O21B
C (146)contribution chart 贡献图 v|y<_Ya
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ris;Iu^v0
C (148)contribution to salesration 贡献毛益对销售比率 ;Bnr='[
C (149)control 控制 F(G<*lA
C (150)control account 控制帐户 T:@7S
C (151)control limits 控制限度 9C1b^^Kb
C (152)controllability concept 可控制概念 E~69^cd
C (153)controllable cost 可控制成本 4d6%
t2
C (154)conversion cost 加工成本 (JvQ-H
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 6#?NL]A
C (156)corporate appraisal 公司评估 ${
0%tCE
C (157)corporate planning 公司计划 z-)*Q
C (158)corporate social reporting 公司社会报告 $*aE$O6l
C (159)corporation 股份公司 $OT}`Te~
C (160)cost 成本 /\TlO.B=
C (161)cost account 成本帐户 I-,X
wj-
C (162)cost accounting 成本会计 [M<{P5q
C (163)cost accounting manual 成本手册 UJ9q-r
C (164)cost accounts calendar 成本报表的日历时间 j`+0.Zlq
C (165)cost adjustment 成本调整 &Ky3Jb<:Gt
C (166)cost allocation 成本分配 AAdD\%JZ
C (167)cost apportionment 成本分摊 $ #t|(\
C (168)cost attribution 成本归属 &:C{/QnA
C (169)cost audit 成本审计
B[Ix?V4yy
C (170)cost behaviour 成本性态 zv|M*Wu
C (171)cost benefit analysis 成本效益分析 ,Os7T 1>
C (172)cost center 成本中心 `J]<_0kX}%
C (173)cost driver 成本动因