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注会《审计》英语常用词汇 )cH\i91
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1.audit 审计 807+|Ol[
2.attestation 鉴证 bg|$1ue
3.credibility 可信赖程度 +^9^)Ur|
4.audit of financial statements 财务报表审计 UwW@}cy,L
5.agreed-upon procedures 执行商定程序 w
yxPvI`
6.high levels of assurance 高水平保证 Pjh;;k|V
7.compilation 编制 DQ0S]:tC
8.reliability 可靠性 [lIX&!T"
9.relevance 相关性 g}`g>&l5
10.professional skepticism 职业谨慎 UI=v|<'-
11.objectivity 客观性 V~PGmn[V
12. professional competence 专业胜任能力 ?J$k
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13.Senior/CPA-in-charge 项目经理 /cClV"S*G
14.audit engagement letter 业务约定书 F(1E@xs
15.recurring audit 连续审计 p@78Xmu?q
16.the client 委托人 (g;O,`|c,
17.change CPA 更换注册会计师 $x }R2
18.the existing CPA 现任注册会计师 oJM;CN
19.the successor CPA 后任注册会计师 o
x SSEs
20.the preceding CPA前任注册会计师 ;*rGZ?%*
21.issue the audit report 出具审计报告 7s%D(;W_Mo
22.expert 专家 P:g!~&Q
23.the board of directors 董事会 y3j$?oM
24.knowledge of the entity‘ s business 了解被审计单位情况 2+u+9 rW
25.assess material misstatement risks评估重大错报风险 h HHR]e5:
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 9L7z<ntn
27.a general knowledge of —— 初步了解―――的情况 f/L8usBXq
28.a more knowledge of—— 进一步了解的情况 K cex%.
29.the prior year‘s working papers 以前年度工作底稿 [DpOI
30.minutes of meeting 会议纪要 !9gpuS[
31.business risks 经营风险 $-DW+|p.?^
32.appropriateness 适当性 SkV pZh
33.accounting estimate 会计估计 ~V(>L=\V;
34.management representations 管理层声明 hg12NzbK
35.going concern assumption 持续经营假设 ]|F`;
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36.audit plan 审计计划 VP< zOk7
37.significant audit areas 重点审计领域 '[6]W)f
38.error 错误 Sy?^+JdM/
39.fraud舞弊 pKXSJ"Xo
40.modified or additional procedures 修改或追加审计程序 3T(ft^~
41.misappropriation of assets 侵占资产 &=t~_ Dc
42.transactions without substance 虚假交易 yVzV]&k
43.unusual pressures 异常压力 3^Is4H_
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44.the suspected noncompliance 涉嫌存在违法行为 G l/3*
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45.materialiy 重要性 H5]q*D2
46.exceed the materiality level 超过重要性水平 3B[tbU(
47.approach the materiality level 接近重要性水平 ,ng/T**@G
48.an acceptably low level 可接受水平 zx)}XOYf
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 [W$x5|Z}Q
50.misstatements or omissions 错报或漏报 xe OfofC(l
51.aggregate 总计
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52.subsequent events 期后事项 ral
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53.adjust the financial statements 调整财务报表 ,PpVZq~
54.perform additional audit procedures 实施追加的审计程序 Af]BR_-
55.audit risk 审计风险 gs}&a3d7k
56.detection risk 检查风险 VB^1wm
57.inappropriate audit opinion 不适当的审计意见 K4Ed]hX
58.material misstatement 重大的错报 <> HI(6\@Z
59.tolerable misstatement 可容忍错报 ,P`:`XQ>_B
60.the acceptable level of detection risk 可接受的检查风险 3I'7+?@@l
61.assessed level of material misstatement risk 重大错报风险的评估水平 &: LE]w
62.simall business 小规模企业
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63.accounting system 会计系统 TH>uL;?=
64.test of control 控制测试 &%3}'&EBv
65.walk-through test 穿行测试 V#599-
66.communication 沟通 Oc~<`C~
67.flow chart 流程图 u<"-S63+
68.reperformance of internal control 重新执行 XwIHIG}
69.audit evidence 审计证据 b7'A5
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70.substantive procedures 实质性程序 @
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71.assertions 认定 EP4?+"Z
72.esistence 存在 =sAOWI,8!
73.occurrence 发生 fZs}u<3Q)
74.completeness 完整性 NxH%%>o>
75.rights and obligations 权利和义务 rf/]VAK
76.valuation and allocation 计价和分摊 cgcU2N6y;
77.cutoff 截止 sNG 7fi.|
78.accuracy 准确性 5!i\S[:
79.classification 分类 @B)5Ho
80.inspection 检查 f U<<GK
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81.supervision of counting 监盘 ZdhA:}~^E
82.observation 观察 d|tNn@jN
83.confirmation 函证 c#9=o;1El
84.computation 计算 "2!5g )iO
85.analytical procedures 分析程序 d<]eJ{
86.vouch 核对 \Vj7%ph
87.trace 追查 &4t=Y`]SL
88.audit sampling 审计抽样 ) WkN34Q
89.error 误差 *wdNZ
90.expected error 预期误差 'uqY%&U
91.population 总体 7CU<R9Kl
92.sampling risk 抽样风险 ;Uypv|xX
93.non- sampling risk 非抽样风险 |Ntretz`\
94.sampling unit 抽样单位 .4z_ohe
95.statistical sampling 统计抽样 +s+E!= s
96.tolerable error 可容忍误差 [
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97.the risk of under reliance 信赖不足风险 >.g
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98.the risk of over reliance 信赖过度风险 Np
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99.the risk of incorrect rejection 误拒风险 xs)SKG*
100. the risk of incorrect acceptance 误受风险 ]o9^?iU]
101.working trial balance 试算平衡表 _Pw5n
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102.index and cross-referencing 索引和交叉索引 =dQ46@
103.cash receipt 现金收入 ^x >R #.R
104.cash disbursement 现金支出 i1qmFvksl
105.bank statement 银行对账单 +nFC&~q
106.bank reconciliation 银行存款余额调节表 &
@$ D(
107.balance sheet date 资产负债表日 > W^"*B
108.net realizable value 可变现净值 AhVV
109.storeroom 仓库 Y0Rk:Njc
110.sale invoice 销售发票 r*Z p-}
111.price list 价目表 R4f_Kio
112.positive confirmation request 积极式询证函 N,ihQB5
113.negative confirmation request 消极式询证函 ?DM!=.]
114.purchase requisition 请购单 avMre_@V
115.receiving report 验收报告 b
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116.gross margin 毛利 )k 6z
117.manufacturing overhead 制造费用 bmRp)CYd
118.material requisition 领料单 eeUEqM$7EX
119.inventory-taking 存货盘点 l5Q-M{w0x
120.bond certificate 债券 7@!ne&8Z?
121.stock certificate 股票 h],l`lT1\
122.audit report 审计报告 >s%m\"|oh
123.entity 被审计单位 OYIH**?
124.addressee of the audit report 审计报告的收件人 =eeZtj.
125.unqualified opinion 无保留意见 l !R
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126.qualified opinion 保留意见 u$V@akk
127.disclaimer of opinion 无法表示意见 O1z3(
128.adverse opinion 否定意见 -[A=\]RfJ
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A (1)ABC 作业基础成本计算 hLSas#B>
A (2)absorbed overhead 已吸收制造费用 ~hQTxLp
A (3)absorption costing 吸收成本计算 -H](2}
A (4)account 账户,报表 WD'[|s\
A (5)accounting postulate 会计假设 LeXk
l=CC
A (6)accounting series release 会计公告文件 tc<HA7vpt~
A (7)accounting valuation 会计计价 >f~y2YAr
A (8)account sale 承销清单 VL@eR9}9K
A (9)accountability concept 经营责任概念 X_
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A (10)accountancy 会计职业 "xMnD(p
A (11)accountant 会计师 uPL|3ACS
A (12)accounting 会计 pM_oIH'8:
A (13)agency cost 代理成本 #7,;/rtO7
A (14)accounting bases 会计基础 iy,jq5uw
A (15)accounting manual 会计手册 g5hMZPOmP
A (16)accounting period 会计期间 2u^/yl
A (17)accounting policies 会计方针 a*UxRi8
A (18)accounting rate of return 会计报酬率 /U,;]^
A (19)accounting reference date 会计参照日 wb (quu
A (20)accounting reference period 会计参照期间 :LMLY<8>9
A (21)accrual concept 应计概念 Q\GSX RP
A (22)accrual expenses 应计费用 p>0n~e
A (23)acid test ration 速动比率(酸性测试比率) \XgpwvO".
A (24)acquisition 购置 LLW\1 cxi
A (25)acquisition accounting 收购会计 rTYMN
A (26)activity based accounting 作业基础成本计算 )p+6yH
A (27)adjusting events 调整事项 H1kxY]_/
A (28)administrative expenses 行政管理费 S5xum_Dq
A (29)advice note 发货通知 ~g|z7o
A (30)amortization 摊销 A{KF<Omu
A (31)analytical review 分析性检查 ~V!gHJ5M
A (32)annual equivalent cost 年度等量成本法 q5ja \
A (33)annual report and accounts 年度报告和报表 YhFd0A?]
A (34)appraisal cost 检验成本 l]__!X
A (35)appropriation account 盈余分配账户 A\};^Y
A (36)articles of association 公司章程细则 Yuqt=\? #
A (37)assets 资产 EPGp8VGXp~
A (38)assets cover 资产保障 Jz6zJKcA
A (39)asset value per share 每股资产价值 jun$CY4
A (40)associated company 联营公司 z(_#C
s
A (41)attainable standard 可达标准 .7M:AS>
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A (42)attributable profit 可归属利润 Tn 3<cO7v
A (43)audit 审计 u8i!Fxu
A (44)audit report 审计报告 $"6O92G(hJ
A (45)auditing standards 审计准则 2<8JY4]!]
A (46)authorized share capital 额定股本 u40<>A
A (47)available hours 可用小时 B@v"giJg r
A (48)avoidable costs 可避免成本 6-h(305A
B (49)back-to-back loan 易币贷款 H
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B (50)backflush accounting 倒退成本计算 ;-!j,V+$h
B (51)bad debts 坏帐 Avn)%9
B (52)bad debts ratio 坏帐比率 @Xj6h!"R
B (53)bank charges 银行手续费 tw%z!u[a
B (54)bank overdraft 银行透支 Q"=$
.M~
B (55)bank reconciliation 银行存款调节表 Sk|DVV$
B (56)bank statement 银行对账单 SK G!DKQ
B (57)bankruptcy 破产 SdQ"S-H
B (58)basis of apportionment 分摊基础 cfA)Ui
B (59)batch 批量 !f!HVna
B (60)batch costing 分批成本计算 i*ErxWzu
B (61)beta factor B(市场)风险因素 S"G`j!m1
B (62)bill 账单 |?/,ED+|>D
B (63)bill of exchange 汇票 LyWgaf#/d
B (64)bill of landing 提单 t}q\.
B (65)bill of materials 用料预计单 k9vzxZ%s:
B (66)bill payable 应付票据 9s@$P7N5B
B (67)bill receivable 应收票据 19.oW49Sw
B (68)bin card 存货记录卡 N9=1<{Z
B (69)bonus 红利 W$ag
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B (70)book-keeping 薄记 Hklgf
B (71)Boston classification 波士顿分类 iW,fKXuo&y
B (72)breakeven chart 保本图 r\DA&b
B (73)breakeven point 保本点 t,vj)|:
B (74)breaking-down time 复位时间 |v31weD8
B (75)budget 预算 vo JmNH
B (76)budget center 预算中心 ?A`8c R=)I
B (77)budget cost allowance 预算成本折让 l0-zu6iw
B (78)budget manual 预算手册 hk.Zn.6A'
B (79)budget period 预算期间 \:@yfI@
B (80)budgetary control 预算控制 -N~eb^3[c
B (81)budgeted capacity 预算生产能力 95%QF
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B (82)burden 制造费用 nYbI =_-
B (83)business center 经营中心 W2W4
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B (84)business entity 营业个体 ;;? Zd
B (85)business unit 经营单位 G~N$bF^R)
B (86)buy-out management 管理性购买产权 4J
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B (87)by-product 副产品 /<-@8CC<
C (88)called-up share capital 催缴股本 X[r\ Qa
C (89)capacity 生产能力 na,i(m?l
C (90)capacity ratios 生产能力比率 QkU6eE<M*
C (91)capital 资本 [+4/
M3J%
C (92)capital assets pricing model资本资产计价模式 %kSpMj|
C (93)capital commitment 承诺资本 ^I]A@YNni
C (94)capital employed 已运用的资本 [)S&PK
C (95)capital expenditure 资本支出 D3xyJ
C (96)capital expenditureauthorization 资本支出核准 (f `zd.
C (97)capital expenditure control 资本支出控制 ?vr9l7VOi
C (98)capital expenditure proposal资本支出申请 b]cnTR2E
C (99)capital funding planning 资本基金筹集计划 ~![J~CkPS
C (100)capital gain 资本收益 g6p:1;Evf
C (101)capital investment appraisal资本投资评估 T>qI,BEY
C (102)capital maintenance 资本保全 ^a{cK
C (103)capital resource planning 资本资源计划 `@)>5gW&p
C (104)capital surplus 资本盈余 {RPZq2Tpc
C (105)capital turnover 资本周转率 $2'Q'Mx[gd
C (106)card 记录卡 Kp)H>~cL
C (107)cash 现金 .Qz412
C (108)cash account 现金账户 t+<?$I[
C (109)cash book 现金账薄
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C (110)cash cow 金牛产品 : 7Jpt3
C (111)cash flow 现金流量
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C (112)cash discounted 现金贴现 q9iHJ'lMD*
C (113)cash flow budget 现金流量预算 (HD8Mm
C (114)cash flow statement 现金流量表 CS|al(?~
C (115)cash ledger 现金分类账 -
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C (116)cash limit 现金限额 V~!lY\
C (117)CCA 现时成本会计 \~~y1.,U.
C (118)center 中心 (N
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C (119)changeover time 变更时间 A4
C (120)chartered entity 特许经济个体 S
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C (121)cheque 支票 ~H~iKl}|7
C (122)cheque register 支票登记薄
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C (123)coin analysis 零钱分类
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C (124)classification 分类 H2
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C (125)clock card 工时卡 &&$,BFY4
C (126)code 代码 q\]"}M8
C (127)commitment accounting 承诺确认会计 S<nf"oy_K
C (128)common cost 共同成本 7+;$_,Xo<
C (129)company limited byguarantee 有限担保责任公司 vtu!* 7m
C (130)company limited shares 股份有限公司 J_eu(d[9
C (131)competitive position 竞争能力状况 yi&6HNb
C (132)concept 概念 2.PZtl
C (133)conglomerate 跨行业企业 +]dh`8*8>1
C (134)consistency concept 一致性概念 vzH"O=
C (135)consolidated accounts 合并报表
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C (136)consolidation accounting 合并会计 V''?kVJ
C (137)consortium 财团 "eG@F
C (138)contingency plan 应急计划 V AnP3:
C (139)contingent liabilities 或有负债 ^sqTgrG
C (140)continuous operation 连续生产 hy|Yy&
-
C (141)contra 抵消 s9aa _Th
C (142)contract cost 合同成本 vp|'Yy(9z
C (143)contract costing 合同成本计算 >O$JS,
C (144)contribution 贡献毛益 3]wV 1<K
C (145)contribution centre 贡献中心 >_'0 s
C (146)contribution chart 贡献图 e gdbv
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 pgipT#_K
C (148)contribution to salesration 贡献毛益对销售比率 8_:j.(n
C (149)control 控制 YU ,fx<c
C (150)control account 控制帐户 + J` Qv,0
C (151)control limits 控制限度 6tZ ak1=V
C (152)controllability concept 可控制概念 1<;RI?R[9
C (153)controllable cost 可控制成本 <19A=
C (154)conversion cost 加工成本 ?mn&b G
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Bk2j|7
C (156)corporate appraisal 公司评估 )\RG
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C (157)corporate planning 公司计划 Y5z5LG4
C (158)corporate social reporting 公司社会报告 20Z=_},
C (159)corporation 股份公司 XmAun
C (160)cost 成本 ,
,=VF(@G
C (161)cost account 成本帐户 B]#^&89wG)
C (162)cost accounting 成本会计 7#+>1 "\
C (163)cost accounting manual 成本手册 ?XllPnuKt%
C (164)cost accounts calendar 成本报表的日历时间 U
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C (165)cost adjustment 成本调整 S;iJQS
C (166)cost allocation 成本分配 ^@HWw@GA
C (167)cost apportionment 成本分摊 51gSbkVX
C (168)cost attribution 成本归属 UZRN4tru6
C (169)cost audit 成本审计 w\lc;4U
C (170)cost behaviour 成本性态 Pe/8=+qO
C (171)cost benefit analysis 成本效益分析 WJTc/
C (172)cost center 成本中心 MREB
C (173)cost driver 成本动因