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注会《审计》英语常用词汇 1ukTA@Rj&
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1.audit 审计 %WjXg:R
2.attestation 鉴证 te-jfmu2
3.credibility 可信赖程度 \XZ/v*d0
4.audit of financial statements 财务报表审计 Yo6*C
5.agreed-upon procedures 执行商定程序 GBPo8L"9
6.high levels of assurance 高水平保证 )
b (B
7.compilation 编制 .(cw>7e3D
8.reliability 可靠性 8.O8No:'&
9.relevance 相关性 W:pIPDx1=!
10.professional skepticism 职业谨慎 (5-FV p
fb
11.objectivity 客观性 g,!L$,/F
12. professional competence 专业胜任能力 #V~me
13.Senior/CPA-in-charge 项目经理 o6.^*%kM'
14.audit engagement letter 业务约定书 b
gK}-EU
15.recurring audit 连续审计 u 7>],<
16.the client 委托人 ig/xv
17.change CPA 更换注册会计师 !$gR{XH$]
18.the existing CPA 现任注册会计师 _l89
19.the successor CPA 后任注册会计师 +V{kb<P
20.the preceding CPA前任注册会计师 *XIF)Q=<>
21.issue the audit report 出具审计报告 *RJG!t*t
22.expert 专家 n{argI8wF
23.the board of directors 董事会 k_rt&}e+Gi
24.knowledge of the entity‘ s business 了解被审计单位情况 | ATvS2
25.assess material misstatement risks评估重大错报风险 EM(g
mWHij
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 YJT&{jYi
27.a general knowledge of —— 初步了解―――的情况 V17%=bCZ5[
28.a more knowledge of—— 进一步了解的情况 52Z2]T
c,
29.the prior year‘s working papers 以前年度工作底稿 w;4<h8Wn5
30.minutes of meeting 会议纪要 <L8'! q}
31.business risks 经营风险 ^ B fC
32.appropriateness 适当性 8e1UmM[
33.accounting estimate 会计估计 Yi
%;|]
34.management representations 管理层声明 &5B'nk"
35.going concern assumption 持续经营假设 C)ERUH2i
36.audit plan 审计计划 U:0mp"
37.significant audit areas 重点审计领域 NJWA3zz
38.error 错误 z]_wjYn Z
39.fraud舞弊 UD2C>1j
40.modified or additional procedures 修改或追加审计程序 E Nhl&J
41.misappropriation of assets 侵占资产 *&^Pj%DX
42.transactions without substance 虚假交易 t%/&c::(6
43.unusual pressures 异常压力 l<58A7
44.the suspected noncompliance 涉嫌存在违法行为 /T0F"e)Ci
45.materialiy 重要性 6H.0vN&
46.exceed the materiality level 超过重要性水平 hF~n)oQ
47.approach the materiality level 接近重要性水平 Rq'S>#e
48.an acceptably low level 可接受水平 H)kwQRfu
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 3nO]Ge"w'n
50.misstatements or omissions 错报或漏报 {HltvO%8
51.aggregate 总计 X!TpYUZ'
52.subsequent events 期后事项 *K8$eDNZ
53.adjust the financial statements 调整财务报表 _{YWXRC#
54.perform additional audit procedures 实施追加的审计程序 -P$PAg5"2
55.audit risk 审计风险 M2,l7
56.detection risk 检查风险 K7_UP&`=J
57.inappropriate audit opinion 不适当的审计意见 c <B/V0]
58.material misstatement 重大的错报 dVtG/0
59.tolerable misstatement 可容忍错报 u&Yz[)+b=g
60.the acceptable level of detection risk 可接受的检查风险 S6Q
61.assessed level of material misstatement risk 重大错报风险的评估水平 5}l[>lF
62.simall business 小规模企业 AUG#_HE]k
63.accounting system 会计系统 y4?0j:
64.test of control 控制测试 )4 e.k$X^
65.walk-through test 穿行测试 oGnSPI5KGC
66.communication 沟通 |.: q
67.flow chart 流程图 ].w4$OJ?
68.reperformance of internal control 重新执行 cKca;SNql1
69.audit evidence 审计证据 U`(ee*}o
70.substantive procedures 实质性程序 i
&nSh ]KK
71.assertions 认定 $Vg>I>i
72.esistence 存在 {I%cxQ#y
73.occurrence 发生 gV's=cQ
74.completeness 完整性 Y.(PiuG$G
75.rights and obligations 权利和义务 oq
Xg
76.valuation and allocation 计价和分摊 G5BfN
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77.cutoff 截止 *a
M=Z+
78.accuracy 准确性 hR?{3d#
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79.classification 分类 < `=j^LU
80.inspection 检查 D0-3eV-
81.supervision of counting 监盘 zFfr
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82.observation 观察 gD@){Ip
83.confirmation 函证 cA?W7D
84.computation 计算 lfow1WRF
85.analytical procedures 分析程序 n:?a$Ldgm
86.vouch 核对 sUO`u qZV
87.trace 追查 reu*53r]
88.audit sampling 审计抽样 UcHJR"M~c
89.error 误差 `g=J%p
90.expected error 预期误差 &jJL"gq"
91.population 总体 7;(`MIFXs
92.sampling risk 抽样风险 ~Fcm[eoC
93.non- sampling risk 非抽样风险 $t[FH&c(
94.sampling unit 抽样单位 >1Ibc=}g
95.statistical sampling 统计抽样 dFB]~QEK
96.tolerable error 可容忍误差 _
]ipajT
97.the risk of under reliance 信赖不足风险 j_?FmX
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98.the risk of over reliance 信赖过度风险 b{&)6M)zo
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 By!o3}~g
101.working trial balance 试算平衡表 }j)e6>K])
102.index and cross-referencing 索引和交叉索引 )qw&%sO +
103.cash receipt 现金收入 Ynj,pl
104.cash disbursement 现金支出 A}9`S6 @@
105.bank statement 银行对账单 0v?"tOT!
106.bank reconciliation 银行存款余额调节表 \!ZTL1b8t
107.balance sheet date 资产负债表日 kVMg 1I@
108.net realizable value 可变现净值 EW OVx*l
109.storeroom 仓库 <iC(`J$D
110.sale invoice 销售发票 g]H<}4lgq"
111.price list 价目表 .|70;
112.positive confirmation request 积极式询证函 5|s\*bV`
113.negative confirmation request 消极式询证函 Xl#ggub?
114.purchase requisition 请购单 A?P_DA
115.receiving report 验收报告 cF}".4|kZ<
116.gross margin 毛利 6A-|[(NS
117.manufacturing overhead 制造费用 R
'zWYQ
118.material requisition 领料单 KkbD W3-
119.inventory-taking 存货盘点 ^\=`edN 0
120.bond certificate 债券 \ ~$#1D1f
121.stock certificate 股票 yNBfUj -L
122.audit report 审计报告 "<1{9
123.entity 被审计单位 ^}o 2
124.addressee of the audit report 审计报告的收件人 f.$af4
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125.unqualified opinion 无保留意见 +a+Om73B2
126.qualified opinion 保留意见 '-~~-}= sJ
127.disclaimer of opinion 无法表示意见 l'_r:b
128.adverse opinion 否定意见 @qAS*3j
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A (1)ABC 作业基础成本计算 aX'*pK/-
A (2)absorbed overhead 已吸收制造费用 ( Erc3Ac8
A (3)absorption costing 吸收成本计算 +=</&Tm
A (4)account 账户,报表 ?0SJfh
A (5)accounting postulate 会计假设 H<,gU`&R
A (6)accounting series release 会计公告文件 <PH#[dH
A (7)accounting valuation 会计计价 5U$0F$BBp
A (8)account sale 承销清单 +[mk<pQ
A (9)accountability concept 经营责任概念 m;QMQeGz
A (10)accountancy 会计职业 2^nxoye
A (11)accountant 会计师 W^l-Y%a/o
A (12)accounting 会计 9rf)gU3{+L
A (13)agency cost 代理成本 OQJ6e:BGt
A (14)accounting bases 会计基础 j A%u 5V
A (15)accounting manual 会计手册 2c*GuF9(0
A (16)accounting period 会计期间 @:#eb1<S
A (17)accounting policies 会计方针 s.C_Zf~3
A (18)accounting rate of return 会计报酬率 @Jw-8Q{
A (19)accounting reference date 会计参照日 1mG-}
A (20)accounting reference period 会计参照期间 _-g&PXH
A (21)accrual concept 应计概念 2\{zmc}G-0
A (22)accrual expenses 应计费用 N`e[:[
A (23)acid test ration 速动比率(酸性测试比率) Gyc]?m
A (24)acquisition 购置 3
Za} b|
A (25)acquisition accounting 收购会计 U>N1Od4vTO
A (26)activity based accounting 作业基础成本计算 VMWf>ZU
A (27)adjusting events 调整事项 ,k3FRes3
A (28)administrative expenses 行政管理费 q(84+{>B
A (29)advice note 发货通知 uVrd i?3
A (30)amortization 摊销 "4{r6[dn
A (31)analytical review 分析性检查 J)-x!y>
A (32)annual equivalent cost 年度等量成本法 &tj!*k'
A (33)annual report and accounts 年度报告和报表 <)D$51 &0
A (34)appraisal cost 检验成本 cbTm'}R(G
A (35)appropriation account 盈余分配账户 <Q3c[ Y
A (36)articles of association 公司章程细则 >z@0.pN]7
A (37)assets 资产 ]h5tgi?_l
A (38)assets cover 资产保障 gg2(5FPP
A (39)asset value per share 每股资产价值 A*BeR0(
A (40)associated company 联营公司 I; rGD^
A (41)attainable standard 可达标准 .Z *'d
)Pv%#P-<
A (42)attributable profit 可归属利润 IH+|}z4N?>
A (43)audit 审计 w``U=sfmV
A (44)audit report 审计报告 oEpFuWp%A
A (45)auditing standards 审计准则 A.w.rVDD
A (46)authorized share capital 额定股本 m)v&v6
A (47)available hours 可用小时 7@W>E;go
A (48)avoidable costs 可避免成本 X^j fuA
B (49)back-to-back loan 易币贷款 vnuN6M{
B (50)backflush accounting 倒退成本计算 Iu=(qU
B (51)bad debts 坏帐 Jln:`!#fDf
B (52)bad debts ratio 坏帐比率 G18b$z
B (53)bank charges 银行手续费 2D5StCF$O
B (54)bank overdraft 银行透支 dk^~;m#iN
B (55)bank reconciliation 银行存款调节表 do'GlU oMC
B (56)bank statement 银行对账单 $[ *w"iQ
B (57)bankruptcy 破产 7b+6%fV
B (58)basis of apportionment 分摊基础 S,8elKH4
B (59)batch 批量 G' 1'/
B (60)batch costing 分批成本计算 "" EQE>d
B (61)beta factor B(市场)风险因素 -XG@'P_
B (62)bill 账单
[dz _R
B (63)bill of exchange 汇票 3Jn;}
B (64)bill of landing 提单 6ik$B
B (65)bill of materials 用料预计单 kyV8K#}%8
B (66)bill payable 应付票据 Zv{'MIv&v
B (67)bill receivable 应收票据 )boE/4
B (68)bin card 存货记录卡 J<lW<:!3]
B (69)bonus 红利 #AY&BWS$
B (70)book-keeping 薄记 {P-):
B (71)Boston classification 波士顿分类 \Vk:93OH21
B (72)breakeven chart 保本图 Nz-&MS
B (73)breakeven point 保本点 6!bsM"F
B (74)breaking-down time 复位时间 #O&8A
B (75)budget 预算 t_1LL >R
B (76)budget center 预算中心 VIbq:U
B (77)budget cost allowance 预算成本折让 [V`r^
B (78)budget manual 预算手册 K(|}dl:
B (79)budget period 预算期间 ;kKyksxlD
B (80)budgetary control 预算控制 %a7$QF]
B (81)budgeted capacity 预算生产能力 ^B^9KEjTz
B (82)burden 制造费用 # f\rt
B (83)business center 经营中心 %"-5 <6d
B (84)business entity 营业个体 NHE18_v5
B (85)business unit 经营单位 e
' <)V_
B (86)buy-out management 管理性购买产权 _yT Ed"$
B (87)by-product 副产品 |V(0GB
C (88)called-up share capital 催缴股本 w32y3~
C (89)capacity 生产能力 ~VB1OLgv#.
C (90)capacity ratios 生产能力比率 1Z&(6cDY8M
C (91)capital 资本 Gq P5Kx+=
C (92)capital assets pricing model资本资产计价模式 wuo,kM
C (93)capital commitment 承诺资本 7j{?az
a
C (94)capital employed 已运用的资本 2Khv>#l
C (95)capital expenditure 资本支出 ee=D1 qNu;
C (96)capital expenditureauthorization 资本支出核准 xyxy`qR A
C (97)capital expenditure control 资本支出控制 %
AgUUn&k
C (98)capital expenditure proposal资本支出申请 }-`4DHgq
C (99)capital funding planning 资本基金筹集计划 T> p&$]OG
C (100)capital gain 资本收益 xYB{;K
C (101)capital investment appraisal资本投资评估 D6Wa.,r
C (102)capital maintenance 资本保全 moE2G?R
C (103)capital resource planning 资本资源计划 GtHivC
C (104)capital surplus 资本盈余 3(UVg!t
C (105)capital turnover 资本周转率 uw8f ~:LT
C (106)card 记录卡 to&m4+5?6
C (107)cash 现金 ,fRq5"?
C (108)cash account 现金账户 5-A\9UC*@
C (109)cash book 现金账薄 e#q}F>/L
C (110)cash cow 金牛产品 dF2RH)U
d
C (111)cash flow 现金流量 tl>7^hH
C (112)cash discounted 现金贴现 J~- 4C)
C (113)cash flow budget 现金流量预算 <oeIcN7d
C (114)cash flow statement 现金流量表 6MI8zRX
C (115)cash ledger 现金分类账 Bbp|!+KP{(
C (116)cash limit 现金限额 P'rb%W
C (117)CCA 现时成本会计 :zR!/5
C (118)center 中心 T^q
0'#/
C (119)changeover time 变更时间 W{aY}`
C (120)chartered entity 特许经济个体 | f##5fB
C (121)cheque 支票 fc@A0Hf
C (122)cheque register 支票登记薄 j+YJbL v
C (123)coin analysis 零钱分类 WEpoBP
CL
C (124)classification 分类 )`}
:8y?
C (125)clock card 工时卡 -F>jIgeC2v
C (126)code 代码 2T`!v
C (127)commitment accounting 承诺确认会计 nj4
/#W
C (128)common cost 共同成本 +/\6=).
\
C (129)company limited byguarantee 有限担保责任公司 -{A<.a3P}=
C (130)company limited shares 股份有限公司 -$@h1Y
C (131)competitive position 竞争能力状况 L0]_X#s>#
C (132)concept 概念 L%5%T;0'~
C (133)conglomerate 跨行业企业 :Qq#Z
C (134)consistency concept 一致性概念 w#J2 wS
C (135)consolidated accounts 合并报表 O
H7FkR
C (136)consolidation accounting 合并会计 8XbT`y
C (137)consortium 财团 B-ESFATc
C (138)contingency plan 应急计划 oXS}IL
og'
C (139)contingent liabilities 或有负债 ?1".;foZ
C (140)continuous operation 连续生产 q'11^V!0
C (141)contra 抵消 .sA.C]f
C (142)contract cost 合同成本 H']+L~j
C (143)contract costing 合同成本计算 |&jXp%4T
C (144)contribution 贡献毛益 <6=c,y
C (145)contribution centre 贡献中心 Vz[C=_m
C (146)contribution chart 贡献图 U<-D(J
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 uVU)d1N
C (148)contribution to salesration 贡献毛益对销售比率 5(8@%6>ruj
C (149)control 控制 aN=B]{!
C (150)control account 控制帐户 J-4:H
gx
C (151)control limits 控制限度 =":,.Ttq41
C (152)controllability concept 可控制概念 y3ikWnx
C (153)controllable cost 可控制成本 Qei"'~1a
C (154)conversion cost 加工成本 +^<](z
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 cS+>J@L
C (156)corporate appraisal 公司评估 ,=N.FS
C (157)corporate planning 公司计划 5M_H
NWi4
C (158)corporate social reporting 公司社会报告 A(0lM`X
C (159)corporation 股份公司 [8*)8jP3
C (160)cost 成本 -{+}@?
C (161)cost account 成本帐户 *9i{,I@
C (162)cost accounting 成本会计 ]s748+
C (163)cost accounting manual 成本手册 >OK^D+
v"j
C (164)cost accounts calendar 成本报表的日历时间 E~:x(5'%d
C (165)cost adjustment 成本调整 C8 \^#5
C (166)cost allocation 成本分配 6`-jPR
C (167)cost apportionment 成本分摊 [fIg{Q
C (168)cost attribution 成本归属 yCX?!E;La
C (169)cost audit 成本审计 8JD,u
C (170)cost behaviour 成本性态 o8vug$=Z
C (171)cost benefit analysis 成本效益分析 4H<lm*!^
C (172)cost center 成本中心 d`6 'Z
C (173)cost driver 成本动因