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注会《审计》英语常用词汇 '=_(fa,
h9)S&Sk{s
&: Q'X
1.audit 审计 vjS`;^9
2.attestation 鉴证 Jl{ 0q7b
3.credibility 可信赖程度 (P|[<Sd
4.audit of financial statements 财务报表审计 ?})A-$f ~
5.agreed-upon procedures 执行商定程序 iOk;o=
6.high levels of assurance 高水平保证 ) E^S+ps
7.compilation 编制 T*x2+(r
8.reliability 可靠性 /$c87\
9.relevance 相关性 lfgJQzi
G
10.professional skepticism 职业谨慎 FzInIif
11.objectivity 客观性 ~>CvZ7K
12. professional competence 专业胜任能力 <s9{o
uZ
13.Senior/CPA-in-charge 项目经理 U^dfNi@q
14.audit engagement letter 业务约定书 5CY%h
15.recurring audit 连续审计 t(z]4y
16.the client 委托人 s)1-xA{'.
17.change CPA 更换注册会计师
@2>UR9j
18.the existing CPA 现任注册会计师 N'`X:7fN
19.the successor CPA 后任注册会计师 .t "VsY|
20.the preceding CPA前任注册会计师 /|?$C7%a\D
21.issue the audit report 出具审计报告 5BVvT
`<
22.expert 专家 t8^1wA@@V
23.the board of directors 董事会 jWrU'X
24.knowledge of the entity‘ s business 了解被审计单位情况 hXTfmFy{n
25.assess material misstatement risks评估重大错报风险 e5'I W__
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 \,#$,dUXD
27.a general knowledge of —— 初步了解―――的情况 c{M
,K
28.a more knowledge of—— 进一步了解的情况 S/]\GG{
29.the prior year‘s working papers 以前年度工作底稿 MAek856
30.minutes of meeting 会议纪要 FIq'W:q:
31.business risks 经营风险 i7Qb~RW
32.appropriateness 适当性 6<lo0PQ"Z
33.accounting estimate 会计估计 =CLPz8
34.management representations 管理层声明 2R/|/>T v
35.going concern assumption 持续经营假设 luoQ#1F?sl
36.audit plan 审计计划 qf? "v;
37.significant audit areas 重点审计领域 5u!\c(TJ+
38.error 错误 ;R?@
D]
39.fraud舞弊 @:>"VP<(
40.modified or additional procedures 修改或追加审计程序 mnpk9x}m
41.misappropriation of assets 侵占资产 0m_yW$w
42.transactions without substance 虚假交易 @DysM~I
43.unusual pressures 异常压力 RjWwsC~B
44.the suspected noncompliance 涉嫌存在违法行为 "jL>P)
45.materialiy 重要性 @Xo*TJB
46.exceed the materiality level 超过重要性水平 <M:BN6-yG
47.approach the materiality level 接近重要性水平 J K/{IkF
48.an acceptably low level 可接受水平 N~)-\T:ap
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 =D1
50.misstatements or omissions 错报或漏报 N5
?bflY
51.aggregate 总计 Z[?n{vD7
52.subsequent events 期后事项 H*W>v[>
53.adjust the financial statements 调整财务报表 dNe!X0[
54.perform additional audit procedures 实施追加的审计程序 ~gI%lORqN
55.audit risk 审计风险 bmG`:_
56.detection risk 检查风险 (:l6R9'=
57.inappropriate audit opinion 不适当的审计意见 V*?cMJ_G
58.material misstatement 重大的错报 VF?H0}YSHb
59.tolerable misstatement 可容忍错报 8V:;HY#
60.the acceptable level of detection risk 可接受的检查风险 a'VQegP(f\
61.assessed level of material misstatement risk 重大错报风险的评估水平 )iN
;1>
62.simall business 小规模企业 3aqH!?rVU
63.accounting system 会计系统 ]1
f^ SxSI
64.test of control 控制测试 OUBGbld
65.walk-through test 穿行测试 digc7;8L
66.communication 沟通 YC6T0m
67.flow chart 流程图 KIF9[/P
68.reperformance of internal control 重新执行 -@> {q/
69.audit evidence 审计证据 Hv;xaT<}V
70.substantive procedures 实质性程序 D[$ "nc/
71.assertions 认定 [Sm<X
72.esistence 存在 lod+]*MD
73.occurrence 发生 `O\>vn
74.completeness 完整性 5H3o?x
75.rights and obligations 权利和义务 65LtCQ}
76.valuation and allocation 计价和分摊 Ks.b).fH
77.cutoff 截止 Y|tHU'x
78.accuracy 准确性 A]BeI
79.classification 分类 ktyplo#F
80.inspection 检查 6"-$WUlg
81.supervision of counting 监盘 :;%Jm
82.observation 观察 0z=KnQx"4
83.confirmation 函证 _pdKcE\X
84.computation 计算 @ m`C%7<
85.analytical procedures 分析程序 %2 r~
86.vouch 核对 "
tyRnUP
87.trace 追查 P+CV4;Xz
88.audit sampling 审计抽样 Nc+0_|,
89.error 误差 =R5W
KX
90.expected error 预期误差 tD8fSV
91.population 总体 I!/32* s1t
92.sampling risk 抽样风险 mEY#QN[eq
93.non- sampling risk 非抽样风险 T~UDD
3
94.sampling unit 抽样单位 =4_}.
95.statistical sampling 统计抽样 o0r&w;!
96.tolerable error 可容忍误差 A]bb*a1
97.the risk of under reliance 信赖不足风险 d@3DsE.{i
98.the risk of over reliance 信赖过度风险 )\+Imn
99.the risk of incorrect rejection 误拒风险 kQ+y9@=/g
100. the risk of incorrect acceptance 误受风险 dk&F?B{6T
101.working trial balance 试算平衡表 cK$yr)7
102.index and cross-referencing 索引和交叉索引 971=OEyq*
103.cash receipt 现金收入 T!jh`;D+
104.cash disbursement 现金支出 ".}R$W
105.bank statement 银行对账单 <F3{-f'Rx
106.bank reconciliation 银行存款余额调节表 4?pb!@l
107.balance sheet date 资产负债表日 m>uG{4<-
108.net realizable value 可变现净值 3 Zp<#
109.storeroom 仓库 _ZRmD\_t
110.sale invoice 销售发票 {a[BhK'g
111.price list 价目表 ILuQ.VhBVN
112.positive confirmation request 积极式询证函 P& 1$SWNyW
113.negative confirmation request 消极式询证函 Pt"K+]Ym
114.purchase requisition 请购单 \Z5Wp5az},
115.receiving report 验收报告 vP{i+s18B
116.gross margin 毛利 yi8vD~aA[
117.manufacturing overhead 制造费用 g9
C;JmU
118.material requisition 领料单 l,|Llb
119.inventory-taking 存货盘点 QQAEG#.5
120.bond certificate 债券 \S h/<z
121.stock certificate 股票 hj];a,Br&
122.audit report 审计报告 ;f%@s1u
123.entity 被审计单位 Zfs-M)
124.addressee of the audit report 审计报告的收件人 q^[t</_N
125.unqualified opinion 无保留意见 ~~yng-3)1
126.qualified opinion 保留意见 bd/A0i?C
127.disclaimer of opinion 无法表示意见
s#7"ZN
128.adverse opinion 否定意见 i9 aR#
e=LrgRy+
A (1)ABC 作业基础成本计算 SGKAx<U
A (2)absorbed overhead 已吸收制造费用 ?e9tnk3
A (3)absorption costing 吸收成本计算 WsbVO|C
A (4)account 账户,报表 NVzo)C8kb
A (5)accounting postulate 会计假设 2P:X_:`~[
A (6)accounting series release 会计公告文件 %;&lVIU0
A (7)accounting valuation 会计计价 hk
!=ZE3
A (8)account sale 承销清单 APl]EV"l
A (9)accountability concept 经营责任概念 !$Uo$?gC
A (10)accountancy 会计职业 fTEZ@#p
A (11)accountant 会计师 'bbw0aB4
A (12)accounting 会计 45 biy(qa
A (13)agency cost 代理成本 i&DbZ=n2
A (14)accounting bases 会计基础 inW7t2p<s
A (15)accounting manual 会计手册 1XiA
A (16)accounting period 会计期间 |k~AGc
A (17)accounting policies 会计方针 #JYl%=#,
A (18)accounting rate of return 会计报酬率 -#I]/7^
A (19)accounting reference date 会计参照日 vapC5,W"2-
A (20)accounting reference period 会计参照期间 5 =;cN9M@
A (21)accrual concept 应计概念 co,0@.i
A (22)accrual expenses 应计费用 feXo"J
A (23)acid test ration 速动比率(酸性测试比率) 1tbA-+
A (24)acquisition 购置 6zM:p/
A (25)acquisition accounting 收购会计 EUSM4djL
A (26)activity based accounting 作业基础成本计算 j+3\I>
A (27)adjusting events 调整事项 F,vkk{Z>
A (28)administrative expenses 行政管理费 ,OlS>>,
A (29)advice note 发货通知 RrxbsG1HP
A (30)amortization 摊销 ]Q FI>
A (31)analytical review 分析性检查 &/m^}x/_W
A (32)annual equivalent cost 年度等量成本法 h`U-{VIrqi
A (33)annual report and accounts 年度报告和报表 Sk
EI51]
A (34)appraisal cost 检验成本
gI7*zR4D
A (35)appropriation account 盈余分配账户 ln_&Ux+l
A (36)articles of association 公司章程细则 +1#oVl
!
A (37)assets 资产 7s^b@&Le
A (38)assets cover 资产保障 ksq4t
A (39)asset value per share 每股资产价值 bF9.k
A (40)associated company 联营公司 uWx<J3~q.
A (41)attainable standard 可达标准 glC,E>
r!b>!
A (42)attributable profit 可归属利润 Wm1dFf.>
A (43)audit 审计 4evN^es'I_
A (44)audit report 审计报告 xqSZ{E:
A (45)auditing standards 审计准则 0Fkr3x
A (46)authorized share capital 额定股本 [+FiD
A (47)available hours 可用小时 <<
=cZ.HP
A (48)avoidable costs 可避免成本 e<+)IW:
B (49)back-to-back loan 易币贷款 V|A)f@ Fs
B (50)backflush accounting 倒退成本计算 vcW(?4e
B (51)bad debts 坏帐 b
B#QIXY/L
B (52)bad debts ratio 坏帐比率 0J?443A
Y
B (53)bank charges 银行手续费 `[$>S
B (54)bank overdraft 银行透支 <IIz-6*V
B (55)bank reconciliation 银行存款调节表 Qz=e'H
B (56)bank statement 银行对账单 Dlz0*eHD
B (57)bankruptcy 破产 ;8=Bee4
B (58)basis of apportionment 分摊基础 }\m.~$|[
B (59)batch 批量
cQ$[Ba
B (60)batch costing 分批成本计算 e
6wevK\
B (61)beta factor B(市场)风险因素 O-.G("
B (62)bill 账单 K91O$'J
B (63)bill of exchange 汇票 F&`%L#s|
B (64)bill of landing 提单 &W3srJo
B (65)bill of materials 用料预计单 fhn$~8[_A
B (66)bill payable 应付票据 V.8Vy1 $
B (67)bill receivable 应收票据 \DlMOG
B (68)bin card 存货记录卡 BNk >D|D;
B (69)bonus 红利 pzt<[;
B (70)book-keeping 薄记 $$Tf1hIg
B (71)Boston classification 波士顿分类
cY+fZ=
B (72)breakeven chart 保本图
n?c[ E+i;
B (73)breakeven point 保本点 ,f%4xXI
B (74)breaking-down time 复位时间 x?rd9c
B (75)budget 预算 zA?AX1%Wa
B (76)budget center 预算中心 gc I<bY
B (77)budget cost allowance 预算成本折让 Mi
NEf
B (78)budget manual 预算手册 Mq\?J{E
B (79)budget period 预算期间 \0Xq&CG=E
B (80)budgetary control 预算控制 ;>/M
al
B (81)budgeted capacity 预算生产能力 mb`h
B (82)burden 制造费用 L{1[:a)']B
B (83)business center 经营中心 7}NvO"u
B (84)business entity 营业个体 ;9#%E
B (85)business unit 经营单位 @-
0mE_$[
B (86)buy-out management 管理性购买产权 A|PZ<WAY
B (87)by-product 副产品 ajG_t
C (88)called-up share capital 催缴股本 &hZ.K"@7{
C (89)capacity 生产能力 >bI\pJ
C (90)capacity ratios 生产能力比率 %x;~o:
C (91)capital 资本 +BM[@?"hrh
C (92)capital assets pricing model资本资产计价模式 bz
7?F!
C (93)capital commitment 承诺资本 1}Guhayy
C (94)capital employed 已运用的资本 +t-_FbFh3D
C (95)capital expenditure 资本支出 NZG
^B/
C (96)capital expenditureauthorization 资本支出核准 T+gH38!e
C (97)capital expenditure control 资本支出控制 C \5yo
C (98)capital expenditure proposal资本支出申请
$mf O:%
C (99)capital funding planning 资本基金筹集计划 B^]
Gv7-
C (100)capital gain 资本收益 x8c>2w;6x^
C (101)capital investment appraisal资本投资评估 [uJS.`b
C (102)capital maintenance 资本保全 N/#x
C (103)capital resource planning 资本资源计划 @+
T33X)h%
C (104)capital surplus 资本盈余 Myn51pczl
C (105)capital turnover 资本周转率 6uUzky
C (106)card 记录卡 zRgGSxn
C (107)cash 现金 wmX(%5vY^
C (108)cash account 现金账户 iZ/iMDfC
C (109)cash book 现金账薄 [5
!{>
L`
C (110)cash cow 金牛产品 1Ke9H!_P
C (111)cash flow 现金流量 Z6
-
C (112)cash discounted 现金贴现 M<=e~';H
C (113)cash flow budget 现金流量预算 A!^r9 ?<
C (114)cash flow statement 现金流量表 Pd;8<UMk
C (115)cash ledger 现金分类账 /V2yLHm
C (116)cash limit 现金限额 mBB"e"o
C (117)CCA 现时成本会计 n'j}u
C (118)center 中心 x
<aR|r
C (119)changeover time 变更时间 NU'2QSU8
C (120)chartered entity 特许经济个体 ^R
:zma
C (121)cheque 支票
'n"we#
[
C (122)cheque register 支票登记薄 x&JD
~,Y
C (123)coin analysis 零钱分类 hhWy-fP#
C (124)classification 分类 WAtv4
C (125)clock card 工时卡 r?
}|W2^%
C (126)code 代码 wSM(!:on5
C (127)commitment accounting 承诺确认会计 AuM}L&`i^
C (128)common cost 共同成本 A42!%>PB
C (129)company limited byguarantee 有限担保责任公司 _d^d1Q}V
C (130)company limited shares 股份有限公司 \J#&]o)Y
C (131)competitive position 竞争能力状况 FI$
-."F
C (132)concept 概念 xDPR^xY
C (133)conglomerate 跨行业企业 Hj `\Fm*A
C (134)consistency concept 一致性概念 7 _"G@h
C (135)consolidated accounts 合并报表 $*:$-
C (136)consolidation accounting 合并会计 Chad}zU`
C (137)consortium 财团 QX&Y6CC`]
C (138)contingency plan 应急计划 8}AWU
C (139)contingent liabilities 或有负债 /<-=1XJI
C (140)continuous operation 连续生产 oxUBlye
C (141)contra 抵消 WCk. K
C (142)contract cost 合同成本 o9C#5%9
C (143)contract costing 合同成本计算 c/j+aj0.v
C (144)contribution 贡献毛益 1D!MXYgm1b
C (145)contribution centre 贡献中心 WWOt>C~zV
C (146)contribution chart 贡献图 i6P$>8jBQ-
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 wZJbI[
r
C (148)contribution to salesration 贡献毛益对销售比率 M
'%zA;Wl
C (149)control 控制 @J qo'\~&
C (150)control account 控制帐户 +7AH|v8
C (151)control limits 控制限度 K3WaBcm
C (152)controllability concept 可控制概念 Ejf5M\o
C (153)controllable cost 可控制成本 k!bJ&} Q(b
C (154)conversion cost 加工成本 Jk7 Am-.0
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 paMK]-
C (156)corporate appraisal 公司评估 (c"!&&S^ =
C (157)corporate planning 公司计划 *5hbD-a:
C (158)corporate social reporting 公司社会报告 xoGrXt9&
C (159)corporation 股份公司 *XYp~b
C (160)cost 成本 9KJ}Ai
C (161)cost account 成本帐户 E="uDHw+
C (162)cost accounting 成本会计 0ZLLbEfnPB
C (163)cost accounting manual 成本手册 <Ter\o5%
C (164)cost accounts calendar 成本报表的日历时间 q\gbjci
C (165)cost adjustment 成本调整 |QR9#Iv
C (166)cost allocation 成本分配 1;B&R89}
C (167)cost apportionment 成本分摊 Ro `Xs.X
C (168)cost attribution 成本归属 O(e!Vx{t!
C (169)cost audit 成本审计 f#7=N{wm
C (170)cost behaviour 成本性态 hM>.xr
C (171)cost benefit analysis 成本效益分析 1{a4zGE?[
C (172)cost center 成本中心 L8Z@Dk7Y
C (173)cost driver 成本动因