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注会《审计》英语常用词汇 b"*mi
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1.audit 审计 (bM)Nd
2.attestation 鉴证 CAA tco5
3.credibility 可信赖程度 B=r]_&u-u
4.audit of financial statements 财务报表审计 AD0ptHUBa
5.agreed-upon procedures 执行商定程序 gizmJ:<
6.high levels of assurance 高水平保证 `S uS)RhA)
7.compilation 编制 ?nj"Ptzs
8.reliability 可靠性 ^/ULh,w!fP
9.relevance 相关性 _m)gO/02A
10.professional skepticism 职业谨慎 [w+yQ7P
11.objectivity 客观性 &zaW"uy3T
12. professional competence 专业胜任能力 )UxQf37
13.Senior/CPA-in-charge 项目经理 `bBfNI?3d*
14.audit engagement letter 业务约定书 |8&\N
15.recurring audit 连续审计 V!j K3vc
16.the client 委托人 .eZPp~[lAN
17.change CPA 更换注册会计师 p=#'B*'w
18.the existing CPA 现任注册会计师 H'j_<R N
19.the successor CPA 后任注册会计师 BLsdx}
20.the preceding CPA前任注册会计师 S&gKgQD"Q
21.issue the audit report 出具审计报告 OtrXYiKB
22.expert 专家 q!ulE{ ^
23.the board of directors 董事会 v ^ FV
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24.knowledge of the entity‘ s business 了解被审计单位情况 .YnP%X=
25.assess material misstatement risks评估重大错报风险 tU-#pB>H
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 F}VS)
27.a general knowledge of —— 初步了解―――的情况 e3oYy#QNk
28.a more knowledge of—— 进一步了解的情况 D
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29.the prior year‘s working papers 以前年度工作底稿 !HT>
30.minutes of meeting 会议纪要 1"~O"m sb
31.business risks 经营风险 EU&6Tg
32.appropriateness 适当性 "W3n
BaG
33.accounting estimate 会计估计 _>Pe]3
34.management representations 管理层声明 4w?]dDyc%
35.going concern assumption 持续经营假设 fwar8
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36.audit plan 审计计划 J, (U<%n
37.significant audit areas 重点审计领域 DkF@XK0c3
38.error 错误 T7WZ(y
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39.fraud舞弊 Q0[CH~
40.modified or additional procedures 修改或追加审计程序 ~{3o(gzl
41.misappropriation of assets 侵占资产 Lv
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42.transactions without substance 虚假交易 BIHHRCe:@n
43.unusual pressures 异常压力 {
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44.the suspected noncompliance 涉嫌存在违法行为 [TpA26#TTO
45.materialiy 重要性 @
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46.exceed the materiality level 超过重要性水平 f
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47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
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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 2s]]!{Z#
50.misstatements or omissions 错报或漏报 /S2p ``E+
51.aggregate 总计 ^bY^x+
d
52.subsequent events 期后事项 Hz;jJ&S
53.adjust the financial statements 调整财务报表 nEa'e5
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54.perform additional audit procedures 实施追加的审计程序 gpO_0U4lQ]
55.audit risk 审计风险 o q'J*6r
56.detection risk 检查风险 b'Piymx
57.inappropriate audit opinion 不适当的审计意见 ?*MV
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58.material misstatement 重大的错报 y>pq*i
59.tolerable misstatement 可容忍错报 D/%b@Ls2ze
60.the acceptable level of detection risk 可接受的检查风险 Pc\4QvQ8
61.assessed level of material misstatement risk 重大错报风险的评估水平 b`={s
62.simall business 小规模企业 -+S~1`0
63.accounting system 会计系统 \qK}(xq[
64.test of control 控制测试 vSHIl"h
65.walk-through test 穿行测试 Nf?,
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66.communication 沟通 XQg%*Rw+t
67.flow chart 流程图 88+\mX;A#
68.reperformance of internal control 重新执行 g`f6gxc
69.audit evidence 审计证据 ^VLUZ
70.substantive procedures 实质性程序 d8y=.
71.assertions 认定 lLwQridFXh
72.esistence 存在 +ouy]b0`t
73.occurrence 发生 f'?6D+Yw~
74.completeness 完整性 JEkIbf?=r
75.rights and obligations 权利和义务 V
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76.valuation and allocation 计价和分摊 bZ@53
77.cutoff 截止 5fDtSsW
78.accuracy 准确性 }s)&/~6
79.classification 分类 dxhjPS~^Q
80.inspection 检查 \]e w@C
81.supervision of counting 监盘 i6\!7D]
82.observation 观察 @x>$_:]
83.confirmation 函证 Q17o5##x7
84.computation 计算 }rAN2D]"}
85.analytical procedures 分析程序 G
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86.vouch 核对 A%2M]];%X
87.trace 追查 fylA0{
88.audit sampling 审计抽样 N\?Az668?
89.error 误差 HBf8!\0|/
90.expected error 预期误差 zZjLt1
91.population 总体 F8r455_W"
92.sampling risk 抽样风险 #o |&MV_j
93.non- sampling risk 非抽样风险 r(xlokpnb6
94.sampling unit 抽样单位 ;g)Fhdy!
95.statistical sampling 统计抽样 `F`'b)
96.tolerable error 可容忍误差 FSZoT!
97.the risk of under reliance 信赖不足风险 1#X=&N
98.the risk of over reliance 信赖过度风险 uJ5%JB("E
99.the risk of incorrect rejection 误拒风险 ~b<4>"7y.
100. the risk of incorrect acceptance 误受风险 QRG)~
101.working trial balance 试算平衡表 u:u 7|\q
102.index and cross-referencing 索引和交叉索引 v]Q_
103.cash receipt 现金收入 Ru\Lr=9
104.cash disbursement 现金支出 PC(iqL8r
105.bank statement 银行对账单 ~^5n$jq
106.bank reconciliation 银行存款余额调节表 N(/<qv
107.balance sheet date 资产负债表日 4a50w:Jy]
108.net realizable value 可变现净值 4JQ`&:?r
109.storeroom 仓库 X\)KVn`
110.sale invoice 销售发票 s{EX ;
111.price list 价目表 v+_Y72h*a
112.positive confirmation request 积极式询证函 TOF62,
113.negative confirmation request 消极式询证函 i}{Q\#=#
114.purchase requisition 请购单 b0x0CMf
115.receiving report 验收报告 %oKc?'L0
116.gross margin 毛利 )tQ6rd'
117.manufacturing overhead 制造费用 7Mg7B
118.material requisition 领料单 FveK|-
119.inventory-taking 存货盘点 K1{nxw!`
120.bond certificate 债券 v^I %Wm
121.stock certificate 股票 _*B~ESC0
122.audit report 审计报告 |[7$) $
123.entity 被审计单位 !!X9mI|2|
124.addressee of the audit report 审计报告的收件人 <hC3#dNRd
125.unqualified opinion 无保留意见 >{)#|pWU
126.qualified opinion 保留意见 yacGJz^f=
127.disclaimer of opinion 无法表示意见 3EX&.OL!
128.adverse opinion 否定意见 Gqb-3ngH
GYmB xX87
A (1)ABC 作业基础成本计算 `V2j[Fz
A (2)absorbed overhead 已吸收制造费用 &>B>+
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A (3)absorption costing 吸收成本计算 t>u9NZt G
A (4)account 账户,报表 G
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A (5)accounting postulate 会计假设 ;mKU>F<V
A (6)accounting series release 会计公告文件 x9
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A (7)accounting valuation 会计计价 e>9{36~jh
A (8)account sale 承销清单 .wn_e=lT
A (9)accountability concept 经营责任概念 9s6lt#?b
A (10)accountancy 会计职业 l0 :xQV`
A (11)accountant 会计师 NJ!#
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A (12)accounting 会计 4$w-A-\t
A (13)agency cost 代理成本 BjJ gQ`X
A (14)accounting bases 会计基础 [ +@<T)
A (15)accounting manual 会计手册 K T72D
A (16)accounting period 会计期间 ##ea-"m8
A (17)accounting policies 会计方针 /4BXF4ksi,
A (18)accounting rate of return 会计报酬率 a8P6-)W
A (19)accounting reference date 会计参照日 !0+Ex
F
A (20)accounting reference period 会计参照期间 =zGz|YI*?
A (21)accrual concept 应计概念 zszx@`/3
A (22)accrual expenses 应计费用 U>jk`?zW
A (23)acid test ration 速动比率(酸性测试比率) <?}g[]i
A (24)acquisition 购置 U4pvQE.m<
A (25)acquisition accounting 收购会计 J%B?YO,
A (26)activity based accounting 作业基础成本计算 =+\oL!^
A (27)adjusting events 调整事项 l:/V%{sx
A (28)administrative expenses 行政管理费 B y8Tw;aL
A (29)advice note 发货通知 +Z0E?,Oz
A (30)amortization 摊销 ^Exq=oV
A (31)analytical review 分析性检查 zXPj7K*
A (32)annual equivalent cost 年度等量成本法 n\DT0E]
A (33)annual report and accounts 年度报告和报表 2b` M(QL
A (34)appraisal cost 检验成本 ," R_ve
A (35)appropriation account 盈余分配账户 IKpx~
A (36)articles of association 公司章程细则 z:7F5!Z
A (37)assets 资产 G\AQql(f4
A (38)assets cover 资产保障 f|E'eFrFk
A (39)asset value per share 每股资产价值 v> PHn69PU
A (40)associated company 联营公司 CU&,Kq@
A (41)attainable standard 可达标准 GQN
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A (42)attributable profit 可归属利润 bcs(#
A (43)audit 审计 0P
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A (44)audit report 审计报告 :HQ/vVw'"9
A (45)auditing standards 审计准则 'FXZ`+r|
A (46)authorized share capital 额定股本 EZW?(%b>H
A (47)available hours 可用小时 Lj,%pz J
A (48)avoidable costs 可避免成本 >GRuS\B
B (49)back-to-back loan 易币贷款 s``L?9
B (50)backflush accounting 倒退成本计算 8r,%! 70
B (51)bad debts 坏帐 7QFEQ}
B (52)bad debts ratio 坏帐比率 !!>G{
B (53)bank charges 银行手续费 7NEn+OI4
B (54)bank overdraft 银行透支 ,' B=eY,
B (55)bank reconciliation 银行存款调节表 [ RuY'
B (56)bank statement 银行对账单 DR=1';63
B (57)bankruptcy 破产 C" WZsF^3
B (58)basis of apportionment 分摊基础 ^Y |s^N
B (59)batch 批量 5E=Odep`
B (60)batch costing 分批成本计算 ?K#$81;[
B (61)beta factor B(市场)风险因素 /Qy0vAvJ
B (62)bill 账单 C(hg"_W ou
B (63)bill of exchange 汇票 [X]o`
B (64)bill of landing 提单 UkKpSL}Q2
B (65)bill of materials 用料预计单 w:v:znQrW
B (66)bill payable 应付票据 XPKcF I=
B (67)bill receivable 应收票据
x$I>e
B (68)bin card 存货记录卡 $!w%=
B (69)bonus 红利 voE c'JET
B (70)book-keeping 薄记 (H^o8J
B (71)Boston classification 波士顿分类 GK+w1%6)
B (72)breakeven chart 保本图 ^u{$$.&
B (73)breakeven point 保本点 IuD<lMeJJ
B (74)breaking-down time 复位时间 ,Nh X%
B (75)budget 预算 1uMdgrJRR
B (76)budget center 预算中心 !}?]&[N=
B (77)budget cost allowance 预算成本折让 L4%LE/t|e
B (78)budget manual 预算手册 ^lj>v}4fkW
B (79)budget period 预算期间 i9tM]/SP
B (80)budgetary control 预算控制 {wySH[V
B (81)budgeted capacity 预算生产能力 *1Q?~
B (82)burden 制造费用 Vo()J4L
B (83)business center 经营中心 g=8e.Y*Fr
B (84)business entity 营业个体 )1le- SC
B (85)business unit 经营单位 3E-&8x7uYR
B (86)buy-out management 管理性购买产权 uWE@7e4'I
B (87)by-product 副产品 ;p8xL)mUP
C (88)called-up share capital 催缴股本 00+5a
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C (89)capacity 生产能力 wC~Uy%
C (90)capacity ratios 生产能力比率 Dlp::U*N'
C (91)capital 资本 aL}_j#m{
C (92)capital assets pricing model资本资产计价模式 ~MF. M8
C (93)capital commitment 承诺资本 ]LjW,b"
C (94)capital employed 已运用的资本 r>\.b{wI
C (95)capital expenditure 资本支出 F44")fY
C (96)capital expenditureauthorization 资本支出核准 !v=ha%w{
C (97)capital expenditure control 资本支出控制 f{0PLFj
C (98)capital expenditure proposal资本支出申请 l"/O s_4O
C (99)capital funding planning 资本基金筹集计划 ]h6<o*
C (100)capital gain 资本收益 J5wq}<8
C (101)capital investment appraisal资本投资评估 N{0 D <"
C (102)capital maintenance 资本保全 %Ok.XBS)
C (103)capital resource planning 资本资源计划 va\cE*,@ns
C (104)capital surplus 资本盈余 -[z;y73]t
C (105)capital turnover 资本周转率 dL>ZL1.$
C (106)card 记录卡 u}$3.]-.?T
C (107)cash 现金 $1YnQgpT
C (108)cash account 现金账户
S3w? X
C (109)cash book 现金账薄 +}]xuYzo
C (110)cash cow 金牛产品 qW*)]s)z
C (111)cash flow 现金流量 I5{SC-7
C (112)cash discounted 现金贴现 #\qES7We6
C (113)cash flow budget 现金流量预算 o'
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C (114)cash flow statement 现金流量表 E
x<0@Oz
C (115)cash ledger 现金分类账 cVN|5Y
C (116)cash limit 现金限额 <#sK~G
C (117)CCA 现时成本会计 %y'#@%kO:S
C (118)center 中心 38F8(QU{
C (119)changeover time 变更时间 '0+-Hit?
C (120)chartered entity 特许经济个体 S:wmm}XQ
C (121)cheque 支票 Yyf8B
C (122)cheque register 支票登记薄 [||$1u\%
C (123)coin analysis 零钱分类 *=rl<?tX
C (124)classification 分类 {>#Ya;E
C (125)clock card 工时卡 YRFM1?*
C (126)code 代码 \O5
6!,k
C (127)commitment accounting 承诺确认会计 gO29:L[t
C (128)common cost 共同成本 9"[#\TW9Vb
C (129)company limited byguarantee 有限担保责任公司 "b qB@)
C (130)company limited shares 股份有限公司 F{v+z8nW
C (131)competitive position 竞争能力状况 M%m$5[;n
C (132)concept 概念 k2~j:&p
C (133)conglomerate 跨行业企业 iVE+c"c!2&
C (134)consistency concept 一致性概念 +NQw^!0qy
C (135)consolidated accounts 合并报表 z?7pn}-
C (136)consolidation accounting 合并会计 se&:Y&vrc~
C (137)consortium 财团 C
7v
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C (138)contingency plan 应急计划 EyhQjsaT
C (139)contingent liabilities 或有负债 P69S[aqW
C (140)continuous operation 连续生产 `3~w#?+=*
C (141)contra 抵消 rc"yEI-``"
C (142)contract cost 合同成本 LaRY#9
C (143)contract costing 合同成本计算 ,Ao8QN
C (144)contribution 贡献毛益 mU;TB%#)
C (145)contribution centre 贡献中心 <Fi
/!
C (146)contribution chart 贡献图 c}QjKJ-c
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率
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C (148)contribution to salesration 贡献毛益对销售比率 9i n& \
C (149)control 控制 N
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C (150)control account 控制帐户 1Ypru<.)W
C (151)control limits 控制限度 ^XV$J-
C (152)controllability concept 可控制概念 nCt:n}+C7
C (153)controllable cost 可控制成本 US-P>yF
C (154)conversion cost 加工成本 *+5AN306
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 bx1'
C (156)corporate appraisal 公司评估 IYd)Vv3'j
C (157)corporate planning 公司计划 VgOj#Z?K
C (158)corporate social reporting 公司社会报告 Ef69]{E
C (159)corporation 股份公司 e tY9Pq
C (160)cost 成本 %A04'dj`zQ
C (161)cost account 成本帐户 cJ&%XN
C (162)cost accounting 成本会计 wT
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C (163)cost accounting manual 成本手册 ?_IRO|
C (164)cost accounts calendar 成本报表的日历时间
1N2s[ \q$
C (165)cost adjustment 成本调整 0e&Vvl4DK
C (166)cost allocation 成本分配 F9N)UW:w
C (167)cost apportionment 成本分摊 ]w({5i
C (168)cost attribution 成本归属
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C (169)cost audit 成本审计 3eD#[jkAI;
C (170)cost behaviour 成本性态 fDf:Jec`[
C (171)cost benefit analysis 成本效益分析 0GEK xV\F
C (172)cost center 成本中心 A#*0mJ8IK
C (173)cost driver 成本动因