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注会《审计》英语常用词汇 v}WR+)uFQ
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1.audit 审计 G0E121`h
2.attestation 鉴证 c1X1+b,
3.credibility 可信赖程度 04r$>#E
4.audit of financial statements 财务报表审计 ;?C#IU
5.agreed-upon procedures 执行商定程序 &.TTJsKG h
6.high levels of assurance 高水平保证 8* Jw0mSw
7.compilation 编制 1+?^0%AC
8.reliability 可靠性 Bc3:}+l
9.relevance 相关性 y
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10.professional skepticism 职业谨慎 J>d.dq>r
11.objectivity 客观性 Z{'i
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12. professional competence 专业胜任能力 IK*0
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13.Senior/CPA-in-charge 项目经理 r$)w7Gk<
14.audit engagement letter 业务约定书 5nbEf9&
15.recurring audit 连续审计 KZ~*Nz+H2
16.the client 委托人 [w ;kkMJAy
17.change CPA 更换注册会计师 phO;c;y}
18.the existing CPA 现任注册会计师 tHLrhH<w
19.the successor CPA 后任注册会计师 .s$z/Jv
20.the preceding CPA前任注册会计师 r'gOVi4t1*
21.issue the audit report 出具审计报告 Z|}G6]h
22.expert 专家 w3jO6*_ M
23.the board of directors 董事会 ^*fQX1h<
24.knowledge of the entity‘ s business 了解被审计单位情况 y
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25.assess material misstatement risks评估重大错报风险 )8g(:`w
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ^n0]dizB
27.a general knowledge of —— 初步了解―――的情况 @JdZ5Q
28.a more knowledge of—— 进一步了解的情况 7gRgOzWfV
29.the prior year‘s working papers 以前年度工作底稿 [9:9Ql_h
30.minutes of meeting 会议纪要 Jmx Ko+-
31.business risks 经营风险 86nN"!{l:
32.appropriateness 适当性 HaIM#R32T
33.accounting estimate 会计估计 kQ]$%Lk[
34.management representations 管理层声明 [$[:"N_
35.going concern assumption 持续经营假设 \TU3rk&X
36.audit plan 审计计划 vm>b
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37.significant audit areas 重点审计领域 'uy/o)L
38.error 错误 Jaz?Ys|S
39.fraud舞弊 V')0 Mr
40.modified or additional procedures 修改或追加审计程序 nT2)E&U6%
41.misappropriation of assets 侵占资产 ToYAW,U[d
42.transactions without substance 虚假交易 l&?ii68/
43.unusual pressures 异常压力 Z1"v}g
44.the suspected noncompliance 涉嫌存在违法行为 v0L\0&+
45.materialiy 重要性 bJs9X/E
46.exceed the materiality level 超过重要性水平 e1P"[|9>R
47.approach the materiality level 接近重要性水平 zXRlo]
48.an acceptably low level 可接受水平 {T].]7Z
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 5atYOep
50.misstatements or omissions 错报或漏报 0wS+++n$5
51.aggregate 总计 AlJ} >u
52.subsequent events 期后事项 Nz)l<S9>
53.adjust the financial statements 调整财务报表 ElUEteZ
54.perform additional audit procedures 实施追加的审计程序 ,i@X'<;y
55.audit risk 审计风险 itMg|%B%
56.detection risk 检查风险 ({o'd=nO
57.inappropriate audit opinion 不适当的审计意见 5 (A5Y-B
58.material misstatement 重大的错报 08*v~(T
59.tolerable misstatement 可容忍错报 X]y)qV)a[c
60.the acceptable level of detection risk 可接受的检查风险 )2M>3C6>f
61.assessed level of material misstatement risk 重大错报风险的评估水平 &\_iOw8
62.simall business 小规模企业 7F'`CleU
63.accounting system 会计系统
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64.test of control 控制测试 J[&b`A@.o
65.walk-through test 穿行测试 t45Z@hmcW
66.communication 沟通 ZK)%l~J
67.flow chart 流程图 dUsxvho
68.reperformance of internal control 重新执行 l}qE 46EL
69.audit evidence 审计证据 ]LM-@G+Jz
70.substantive procedures 实质性程序 G+F:99A
71.assertions 认定 P~ &$l2
72.esistence 存在 YID4w7|
73.occurrence 发生 N?.%?0l
74.completeness 完整性 9YBv|A
75.rights and obligations 权利和义务 0x!2ihf
76.valuation and allocation 计价和分摊 edPUG
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77.cutoff 截止 z<5m
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78.accuracy 准确性 `He,p -
79.classification 分类 N\bocMc,X
80.inspection 检查 Lco&Fp
81.supervision of counting 监盘 4
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82.observation 观察 #BSTlz
83.confirmation 函证 MuSUKBhM
84.computation 计算 AQ='|%
85.analytical procedures 分析程序 (IPY^>h
86.vouch 核对 y a_<^O
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87.trace 追查 GQ-Rtn4v
88.audit sampling 审计抽样 L{c q, jk
89.error 误差 jQ)T6 7
90.expected error 预期误差 n..g~$k
91.population 总体 h5K$mA5
92.sampling risk 抽样风险 [
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93.non- sampling risk 非抽样风险 Hik3wPnp
94.sampling unit 抽样单位 d \35a4l
95.statistical sampling 统计抽样 )K2HK&t:
96.tolerable error 可容忍误差 '{B!6|"X
97.the risk of under reliance 信赖不足风险 |p-t%xDdr
98.the risk of over reliance 信赖过度风险 28=O03q
99.the risk of incorrect rejection 误拒风险 \!ej<T+JR>
100. the risk of incorrect acceptance 误受风险 `Ry]y"K
101.working trial balance 试算平衡表 ERN>don2
102.index and cross-referencing 索引和交叉索引 x|5k<CiA
103.cash receipt 现金收入 T9u <p=p
104.cash disbursement 现金支出 o4zM)\;F
105.bank statement 银行对账单 6p?JAT5
106.bank reconciliation 银行存款余额调节表 a(v>Q*zNP
107.balance sheet date 资产负债表日 y!!E\b=
108.net realizable value 可变现净值 S}ECW,K
109.storeroom 仓库 %o:2^5\W
110.sale invoice 销售发票 ~I799Xi
111.price list 价目表 e&qh9mlE
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 ,$
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114.purchase requisition 请购单 |)K]U
115.receiving report 验收报告 sSQs#+&=[
116.gross margin 毛利 ty*@7g0k
117.manufacturing overhead 制造费用 zA!0l*H
118.material requisition 领料单 SJ};TEA
119.inventory-taking 存货盘点 nYa*b=[.
120.bond certificate 债券 KhW;RD
121.stock certificate 股票 OLvcivf
122.audit report 审计报告 ,ML[Wr'2
123.entity 被审计单位 }LijnHH.
124.addressee of the audit report 审计报告的收件人 ~
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125.unqualified opinion 无保留意见 NM6Teu_
126.qualified opinion 保留意见 `UQf2o0%3w
127.disclaimer of opinion 无法表示意见 ?w+Ix~k
128.adverse opinion 否定意见 9gEssTkts
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A (1)ABC 作业基础成本计算 dZGbC 9
A (2)absorbed overhead 已吸收制造费用 (P==VZQg
A (3)absorption costing 吸收成本计算 l>v{
A (4)account 账户,报表 &!35/:~uD
A (5)accounting postulate 会计假设 !6w{(Rc(C
A (6)accounting series release 会计公告文件 #3kXmeyrD
A (7)accounting valuation 会计计价 &2EBk= X
A (8)account sale 承销清单 Napf"Av
A (9)accountability concept 经营责任概念 B(l-}|m_
A (10)accountancy 会计职业 tLc
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A (11)accountant 会计师 !ax;5 @J
A (12)accounting 会计 :G)<}j"sM
A (13)agency cost 代理成本
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A (14)accounting bases 会计基础 #X.+
A (15)accounting manual 会计手册 i9UI,b%X
A (16)accounting period 会计期间 K
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A (17)accounting policies 会计方针 -cNx1et
A (18)accounting rate of return 会计报酬率 2r];V'r
A (19)accounting reference date 会计参照日 %B EC]
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A (20)accounting reference period 会计参照期间 0zqj0
A (21)accrual concept 应计概念 Fu8 7fVi/\
A (22)accrual expenses 应计费用 Vos?PqUi 4
A (23)acid test ration 速动比率(酸性测试比率) ;^l_i4A
A (24)acquisition 购置 hbuZaxo<
A (25)acquisition accounting 收购会计 OR+A_:c.D
A (26)activity based accounting 作业基础成本计算 Z{{t^+XG
A (27)adjusting events 调整事项 GH'O!}
A (28)administrative expenses 行政管理费 t ,qul4y}
A (29)advice note 发货通知
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A (30)amortization 摊销 L)-*,$#<oW
A (31)analytical review 分析性检查 W81o"TR|pt
A (32)annual equivalent cost 年度等量成本法 J"[3~&em
A (33)annual report and accounts 年度报告和报表 ~,}s(`~
A (34)appraisal cost 检验成本 @~jxG%y86
A (35)appropriation account 盈余分配账户 /aUFc '5
A (36)articles of association 公司章程细则 ID8k/t!
A (37)assets 资产 _g6m=N4
A (38)assets cover 资产保障 i=
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A (39)asset value per share 每股资产价值
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A (40)associated company 联营公司 7o{*Z
A (41)attainable standard 可达标准 +0pW/4x
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A (42)attributable profit 可归属利润 KCXw n
A (43)audit 审计 0&`}EXe<f
A (44)audit report 审计报告 0~xaUM`
A (45)auditing standards 审计准则 @
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A (46)authorized share capital 额定股本 <`JG>H*B6
A (47)available hours 可用小时 hCLk#_
A (48)avoidable costs 可避免成本 a R#Co
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B (49)back-to-back loan 易币贷款 #v qz{R~nM
B (50)backflush accounting 倒退成本计算 fI[dhd6
B (51)bad debts 坏帐 ^"`Z1)V
B (52)bad debts ratio 坏帐比率 sM9-0A
B (53)bank charges 银行手续费 4
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B (54)bank overdraft 银行透支 Orc>.~+f%A
B (55)bank reconciliation 银行存款调节表 UQdyv(jXq
B (56)bank statement 银行对账单 Ao!=um5D J
B (57)bankruptcy 破产 )tPl<lb
B (58)basis of apportionment 分摊基础 Fhi5LhWe+.
B (59)batch 批量 aa=b<Cd
B (60)batch costing 分批成本计算 Ij$)RSPtH
B (61)beta factor B(市场)风险因素 l-=e62I{=|
B (62)bill 账单 QAXYrRu
B (63)bill of exchange 汇票
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B (64)bill of landing 提单 -CElk[u
B (65)bill of materials 用料预计单 j}RM.C\7
B (66)bill payable 应付票据 _U=S]2QW
B (67)bill receivable 应收票据 O<iI
B (68)bin card 存货记录卡 5|m9:Hv[#
B (69)bonus 红利 "sIN86pCs
B (70)book-keeping 薄记 ]84YvpfW
B (71)Boston classification 波士顿分类 MZiF];OY
B (72)breakeven chart 保本图 agTK=
B (73)breakeven point 保本点 a?\ `
B (74)breaking-down time 复位时间 ~6fRS2u
B (75)budget 预算 /~"AG l.
B (76)budget center 预算中心 %rFllb7
B (77)budget cost allowance 预算成本折让
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B (78)budget manual 预算手册 `NoCH[$!+
B (79)budget period 预算期间 x[a'(5PwY
B (80)budgetary control 预算控制 'w`d$c/p
B (81)budgeted capacity 预算生产能力 `~K
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B (82)burden 制造费用 _6/Qp`s
B (83)business center 经营中心 -sD:+Te
B (84)business entity 营业个体 rX)o3>q^?
B (85)business unit 经营单位 ^1vq{/ X
B (86)buy-out management 管理性购买产权 sK[Nti0
B (87)by-product 副产品 j~Ff
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C (88)called-up share capital 催缴股本 % $\}z(G
C (89)capacity 生产能力 nO%<;-=u\
C (90)capacity ratios 生产能力比率 u4xA'X'~R
C (91)capital 资本 aEZJNWv
C (92)capital assets pricing model资本资产计价模式 _BCT.ual
C (93)capital commitment 承诺资本 PKATw>zg<
C (94)capital employed 已运用的资本 2"_ 18l.
C (95)capital expenditure 资本支出 I>8Bc
C (96)capital expenditureauthorization 资本支出核准 p\)h",RkA
C (97)capital expenditure control 资本支出控制 i|[S5QXCh
C (98)capital expenditure proposal资本支出申请 SaTEZ.
C (99)capital funding planning 资本基金筹集计划 r}Q@VS%%
C (100)capital gain 资本收益 G+;g:_E=
C (101)capital investment appraisal资本投资评估 1gL8$.B?
C (102)capital maintenance 资本保全 ~'|&{-<
C (103)capital resource planning 资本资源计划 Vc{/o=1u
C (104)capital surplus 资本盈余 mrX}\p
C (105)capital turnover 资本周转率 I *1#
C (106)card 记录卡 /}[zA@
C (107)cash 现金 Y}*C
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C (108)cash account 现金账户 s@R3#"I
C (109)cash book 现金账薄 wP+'04H0
C (110)cash cow 金牛产品 Lp~
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C (111)cash flow 现金流量 {=UKTk/t8
C (112)cash discounted 现金贴现 s-y'<(ll
C (113)cash flow budget 现金流量预算 7Ljs4>%l9j
C (114)cash flow statement 现金流量表 FP0<-9DO
C (115)cash ledger 现金分类账 s 0 =@ &/
C (116)cash limit 现金限额 D_]i/
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C (117)CCA 现时成本会计 -_:JQ
C (118)center 中心 \q|e8k4p
C (119)changeover time 变更时间 ok8JnQC
C (120)chartered entity 特许经济个体 zX006{vig
C (121)cheque 支票 3Ro7M=]
C (122)cheque register 支票登记薄 cC*zj\O
C (123)coin analysis 零钱分类 AJdlqbd'+
C (124)classification 分类 bkJn}Al;
C (125)clock card 工时卡 i,\t]EJAU
C (126)code 代码 ke mr@_
C (127)commitment accounting 承诺确认会计 tVK?VNW
C (128)common cost 共同成本 ]g>T9,)l
C (129)company limited byguarantee 有限担保责任公司 T749@! v`z
C (130)company limited shares 股份有限公司 `V$
cz88b
C (131)competitive position 竞争能力状况 Wll
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C (132)concept 概念 a .B\=3xn
C (133)conglomerate 跨行业企业 N$L&
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C (134)consistency concept 一致性概念
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C (135)consolidated accounts 合并报表 K.c6Rg
C (136)consolidation accounting 合并会计 m|g$'vjk
C (137)consortium 财团 1mkQ"E4
C (138)contingency plan 应急计划 rl_1),J\qG
C (139)contingent liabilities 或有负债 .T[!!z#^
C (140)continuous operation 连续生产 M}{n6T6B
C (141)contra 抵消 :X]lXock0
C (142)contract cost 合同成本 p2M?pV
C (143)contract costing 合同成本计算 E$
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C (144)contribution 贡献毛益 [7CH(o1a&
C (145)contribution centre 贡献中心 ,DW0A//
C (146)contribution chart 贡献图 !'c6 Hs
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 X,Q6
C (148)contribution to salesration 贡献毛益对销售比率 (W{ rv6cq
C (149)control 控制 S@l
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C (150)control account 控制帐户 f^>lObvd
C (151)control limits 控制限度 'ocwXyP,
C (152)controllability concept 可控制概念 8=b{'s^^F
C (153)controllable cost 可控制成本 #m[w=Pu}
C (154)conversion cost 加工成本 1yY'hb,0
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ~Y}Z4" o
C (156)corporate appraisal 公司评估 j/; @P
C (157)corporate planning 公司计划 ;nHo%`Zt
C (158)corporate social reporting 公司社会报告 C=pPI
C (159)corporation 股份公司 ph5xW<VNP
C (160)cost 成本 P+D|_3j
C (161)cost account 成本帐户 \5v=pDd4g
C (162)cost accounting 成本会计 Ve')LY<
C (163)cost accounting manual 成本手册 (h8hg+l
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C (164)cost accounts calendar 成本报表的日历时间
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C (165)cost adjustment 成本调整 HtS1N}@
C (166)cost allocation 成本分配 #RZJ1uL
C (167)cost apportionment 成本分摊 lMI
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C (168)cost attribution 成本归属 e`gGzyM
C (169)cost audit 成本审计 -;DE&~p
C (170)cost behaviour 成本性态 1Tts3O.
C (171)cost benefit analysis 成本效益分析 4YB7og%P
C (172)cost center 成本中心 Cq~ah
C (173)cost driver 成本动因