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注会《审计》英语常用词汇 1JU1X
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1.audit 审计 |# zznT"
2.attestation 鉴证 LK^t](F
3.credibility 可信赖程度 !
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4.audit of financial statements 财务报表审计 qOKC2WD
5.agreed-upon procedures 执行商定程序 y ~
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6.high levels of assurance 高水平保证 J6H3X;vxQw
7.compilation 编制 (!nhU
8.reliability 可靠性 Q7]VB p4
9.relevance 相关性 b7:B[7yK.x
10.professional skepticism 职业谨慎 T&2aNkuG
11.objectivity 客观性 Wkk=x&
12. professional competence 专业胜任能力 *
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13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 hupYiI~
15.recurring audit 连续审计 dpBG)Xzoyv
16.the client 委托人 7b2N'^z}
17.change CPA 更换注册会计师 @' Er&[P
18.the existing CPA 现任注册会计师 xpf\S10e
19.the successor CPA 后任注册会计师 jF'azlT
20.the preceding CPA前任注册会计师 LW;UL}av
21.issue the audit report 出具审计报告 FshQ OFW
22.expert 专家 [1Dg_>lz
23.the board of directors 董事会 aQ ~
24.knowledge of the entity‘ s business 了解被审计单位情况 1f 0"z1
25.assess material misstatement risks评估重大错报风险 R,hX *yVq
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 9^m& [Z
27.a general knowledge of —— 初步了解―――的情况 NC;
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28.a more knowledge of—— 进一步了解的情况 w@Pc7$EP
29.the prior year‘s working papers 以前年度工作底稿 }{^i*T5rl
30.minutes of meeting 会议纪要 6N4/p=lE
31.business risks 经营风险 a; Ihv#q
32.appropriateness 适当性 sa~.qmqu
33.accounting estimate 会计估计 k!]Tg"]JAh
34.management representations 管理层声明 N~-N Q
35.going concern assumption 持续经营假设 -IR9^)
36.audit plan 审计计划 *R*Tmo"
37.significant audit areas 重点审计领域 ;X u&['
38.error 错误 _|MY/SN4A
39.fraud舞弊 'iN8JO>
40.modified or additional procedures 修改或追加审计程序 =;{vfjj
41.misappropriation of assets 侵占资产 -v9V/LJ
42.transactions without substance 虚假交易 f 8E
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43.unusual pressures 异常压力 1rV?^5
44.the suspected noncompliance 涉嫌存在违法行为 A"V3g`dP
45.materialiy 重要性 ;bd\XHwMUP
46.exceed the materiality level 超过重要性水平 7
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47.approach the materiality level 接近重要性水平 xA nAW
48.an acceptably low level 可接受水平 g]C+uj^
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 _Gy*" ;E
50.misstatements or omissions 错报或漏报 c@{,&,vsj
51.aggregate 总计 SvH=P!`+
52.subsequent events 期后事项 [IxZweK
53.adjust the financial statements 调整财务报表 uU`zbh}]L.
54.perform additional audit procedures 实施追加的审计程序 T7YzO,b/
55.audit risk 审计风险 (jkjj7a
56.detection risk 检查风险 &X^~%\F:2
57.inappropriate audit opinion 不适当的审计意见 Mg95us
58.material misstatement 重大的错报 FXFQ@q*}v
59.tolerable misstatement 可容忍错报 =o=)EU{~
60.the acceptable level of detection risk 可接受的检查风险 AKM
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61.assessed level of material misstatement risk 重大错报风险的评估水平 LiJ;A*
62.simall business 小规模企业 ~K^Z4
63.accounting system 会计系统 u~?]/-.TY
64.test of control 控制测试 Z{RgpVt
65.walk-through test 穿行测试 WJ\YKXG
66.communication 沟通 +v&+8S`+
67.flow chart 流程图 '<m[
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 m%q#x8Fp
70.substantive procedures 实质性程序 |mrAvm}
71.assertions 认定 :$[m[y7i
72.esistence 存在 f7XmVCz1
73.occurrence 发生 qwA:o-q"
74.completeness 完整性 BZsw(l4/0'
75.rights and obligations 权利和义务 TH
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76.valuation and allocation 计价和分摊 xYRL4
77.cutoff 截止 CQ sVGn{x
78.accuracy 准确性 z]\0]i
79.classification 分类
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80.inspection 检查 GVY_u@6
81.supervision of counting 监盘 cX1"<f
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82.observation 观察 bM8b3,}?n
83.confirmation 函证 Kd;|
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84.computation 计算 *8"5mC;"
85.analytical procedures 分析程序 9ZG.%+l
86.vouch 核对 k$o6~u 2&
87.trace 追查 ~&k1P:#R
88.audit sampling 审计抽样 05nG|
89.error 误差 2hf]XV\
90.expected error 预期误差 vyqlP;K
91.population 总体 n7X3aoVV
92.sampling risk 抽样风险 mRfF)
93.non- sampling risk 非抽样风险 ~mK9S^[
94.sampling unit 抽样单位 @<},
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95.statistical sampling 统计抽样 3,tKqR7g
96.tolerable error 可容忍误差 \8Fe56
97.the risk of under reliance 信赖不足风险 L ! yl^c
98.the risk of over reliance 信赖过度风险 PWL Mux
99.the risk of incorrect rejection 误拒风险 CbS9fc&
100. the risk of incorrect acceptance 误受风险 .knRH^
101.working trial balance 试算平衡表 ]Rnr>_>x;
102.index and cross-referencing 索引和交叉索引 &^qD<eZ!Eq
103.cash receipt 现金收入 8Z/P<u
104.cash disbursement 现金支出 dB_\0?jJ-
105.bank statement 银行对账单 1>57rx"l
106.bank reconciliation 银行存款余额调节表 ^N`ar9Db
107.balance sheet date 资产负债表日 T\8|Q@
108.net realizable value 可变现净值 vYmRW-1Zxq
109.storeroom 仓库 b V;R}3)
110.sale invoice 销售发票 +n^$4f
111.price list 价目表 Aq QArSu,
112.positive confirmation request 积极式询证函 t1g)Y|@d
113.negative confirmation request 消极式询证函 E n{vCN
114.purchase requisition 请购单 |nz,srr~
115.receiving report 验收报告 .\{GU9|nO
116.gross margin 毛利 Sxjwqqv
117.manufacturing overhead 制造费用
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118.material requisition 领料单 a,M7Bbx
119.inventory-taking 存货盘点 E;D9S
120.bond certificate 债券 #<4h
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121.stock certificate 股票 ph%/;?wY
122.audit report 审计报告 ?8b?{`@V
123.entity 被审计单位 %{&yXi:mS
124.addressee of the audit report 审计报告的收件人 8_8R$=V
125.unqualified opinion 无保留意见 ,t5Ku)eNm
126.qualified opinion 保留意见 sh:sPzQ%Jv
127.disclaimer of opinion 无法表示意见 {Z1j>h$
128.adverse opinion 否定意见 y!mjZR,&
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A (1)ABC 作业基础成本计算 gG~UsA
A (2)absorbed overhead 已吸收制造费用 ArbfA~jXB
A (3)absorption costing 吸收成本计算 C{-e(G`Yd
A (4)account 账户,报表 t_x\&+W
A (5)accounting postulate 会计假设 /*`u(d2g
A (6)accounting series release 会计公告文件 <8+.v6DCd
A (7)accounting valuation 会计计价 a%7%NN*i
A (8)account sale 承销清单 d*3k]Ie%5f
A (9)accountability concept 经营责任概念 u
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A (10)accountancy 会计职业 oh :g
A (11)accountant 会计师 %W+*)u72(
A (12)accounting 会计 4}!riWR
A (13)agency cost 代理成本 o.keM4OQ
A (14)accounting bases 会计基础 UOy`N~\gh+
A (15)accounting manual 会计手册 +i4S^B/8i
A (16)accounting period 会计期间 V[5-A $ft
A (17)accounting policies 会计方针 2jOh~-LU
A (18)accounting rate of return 会计报酬率 /F4rbL^:
A (19)accounting reference date 会计参照日 Q(T)s
A (20)accounting reference period 会计参照期间 loLQ@?E
A (21)accrual concept 应计概念 b Zn:q[7
A (22)accrual expenses 应计费用 ,L6d~>=41
A (23)acid test ration 速动比率(酸性测试比率) 1<\@i{;xsU
A (24)acquisition 购置 O!\P]W4r$
A (25)acquisition accounting 收购会计 (w-z~#<
A (26)activity based accounting 作业基础成本计算 tTLD6#
A (27)adjusting events 调整事项 '_@Y
A (28)administrative expenses 行政管理费 Jj8z ~3XnJ
A (29)advice note 发货通知 .`)\GjDv
A (30)amortization 摊销 1*Yf[;L
A (31)analytical review 分析性检查 YRfs8I^rg
A (32)annual equivalent cost 年度等量成本法 0;#%KC,
A (33)annual report and accounts 年度报告和报表 +5JCbT@y
A (34)appraisal cost 检验成本 S>/p6}3]
A (35)appropriation account 盈余分配账户 h*Rh:yCR>
A (36)articles of association 公司章程细则 G{pfyfF
A (37)assets 资产 <_dyUiT$J
A (38)assets cover 资产保障 'u@
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A (39)asset value per share 每股资产价值 <IC=x(T
A (40)associated company 联营公司 \j+O |#`|)
A (41)attainable standard 可达标准 lQ<2Vw#Yl
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A (42)attributable profit 可归属利润 k?;A#L~
A (43)audit 审计 E3X:{h/
A (44)audit report 审计报告 2%m H
A (45)auditing standards 审计准则 1`^l8V(
A (46)authorized share capital 额定股本 (CJiCtAsl`
A (47)available hours 可用小时 X* KQWs.
A (48)avoidable costs 可避免成本 %g5TU 6WP
B (49)back-to-back loan 易币贷款 j&6,%s-M`a
B (50)backflush accounting 倒退成本计算 D^baXp8
B (51)bad debts 坏帐 Hzcy'
B (52)bad debts ratio 坏帐比率 1XSA3;ZEc
B (53)bank charges 银行手续费 9z$]hl
B (54)bank overdraft 银行透支 IEfzu L<v
B (55)bank reconciliation 银行存款调节表 5x(`z
B (56)bank statement 银行对账单 o]t6u .L
B (57)bankruptcy 破产 Kfa7}f_
B (58)basis of apportionment 分摊基础 cv=nG
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B (59)batch 批量 %0fF_OU
B (60)batch costing 分批成本计算 vIF=kKl9,
B (61)beta factor B(市场)风险因素 HJhPd#xCW
B (62)bill 账单 h$F;=YS
B (63)bill of exchange 汇票 \V
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B (64)bill of landing 提单 ,24NMv7
B (65)bill of materials 用料预计单 *Z>Yv37P
B (66)bill payable 应付票据 (o~f6pNB,
B (67)bill receivable 应收票据 1L]7*NJe
B (68)bin card 存货记录卡 Z.am^Q^Y!
B (69)bonus 红利 IfzHe8>
B (70)book-keeping 薄记 D9zw' RY
B (71)Boston classification 波士顿分类 +c.A|!-
B (72)breakeven chart 保本图 XKp.]c
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B (73)breakeven point 保本点 %C\Q{_ AS
B (74)breaking-down time 复位时间 '%_1eaH
B (75)budget 预算 #4%4iR5%
B (76)budget center 预算中心 ]W7(}~m
B (77)budget cost allowance 预算成本折让 3UU]w`At
B (78)budget manual 预算手册 '(mJ*Eb
B (79)budget period 预算期间 blNE$X+0|
B (80)budgetary control 预算控制 kT@RA}
B (81)budgeted capacity 预算生产能力 :@jhe8'w
B (82)burden 制造费用 e4p:Zb:
B (83)business center 经营中心 )8kcOBG^L
B (84)business entity 营业个体 5!$m3j_,]?
B (85)business unit 经营单位 /+l3
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B (86)buy-out management 管理性购买产权 pJrc\`D
B (87)by-product 副产品 @'C f<wns
C (88)called-up share capital 催缴股本 C9E l {f
C (89)capacity 生产能力 RIOR%~U
C (90)capacity ratios 生产能力比率 |7,|-s[R^
C (91)capital 资本 b#bdz1@s
C (92)capital assets pricing model资本资产计价模式 [_hHZMTH
C (93)capital commitment 承诺资本 u
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C (94)capital employed 已运用的资本 %VOn;_Q*B
C (95)capital expenditure 资本支出 _I8L#4\(=
C (96)capital expenditureauthorization 资本支出核准 F(>']D9$.
C (97)capital expenditure control 资本支出控制 CB<1]Z
C (98)capital expenditure proposal资本支出申请 &sR=N60n
C (99)capital funding planning 资本基金筹集计划 [SgWUP*
C (100)capital gain 资本收益 [hTGWT3
C (101)capital investment appraisal资本投资评估 lE:X~RO"~
C (102)capital maintenance 资本保全 RBIf6oxdE
C (103)capital resource planning 资本资源计划 AN7WMX
C (104)capital surplus 资本盈余 Q];gC{I
C (105)capital turnover 资本周转率 (mz5vzyw
C (106)card 记录卡 8:;_MBt
C (107)cash 现金 JYL/p9K[I
C (108)cash account 现金账户 Ni*f1[sI<
C (109)cash book 现金账薄 0-p LCf
C (110)cash cow 金牛产品 Z m9 e|J
C (111)cash flow 现金流量 XIh2Y\33ys
C (112)cash discounted 现金贴现 LWHP31{R
C (113)cash flow budget 现金流量预算 nkTH#WTfR
C (114)cash flow statement 现金流量表 ?#!Hm`\.
C (115)cash ledger 现金分类账 CZRrb 84
C (116)cash limit 现金限额 lA {
C (117)CCA 现时成本会计 T0s7aw[zm
C (118)center 中心 s|rlpd4y
C (119)changeover time 变更时间 ljVtFm<
C (120)chartered entity 特许经济个体 []:;8fY
C (121)cheque 支票 )QE7
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C (122)cheque register 支票登记薄 O=LS~&=,
C (123)coin analysis 零钱分类 hDJq:g
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C (124)classification 分类 r?Jxl<
C (125)clock card 工时卡 [tsi8r=T
C (126)code 代码 #&0)kr66
C (127)commitment accounting 承诺确认会计 <$wh@$PK
C (128)common cost 共同成本 UMwB. *
C (129)company limited byguarantee 有限担保责任公司 {k] 2h4 &h
C (130)company limited shares 股份有限公司 2K<rK(
C (131)competitive position 竞争能力状况 Cj%SW <v|
C (132)concept 概念 95Bw;U3E
C (133)conglomerate 跨行业企业 H=])o21
C (134)consistency concept 一致性概念 ?g%
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C (135)consolidated accounts 合并报表 /]"
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C (136)consolidation accounting 合并会计 :,"dno7OQ
C (137)consortium 财团 u':-DgK
C (138)contingency plan 应急计划 `bu3S}m7
C (139)contingent liabilities 或有负债 rHPda?&H
C (140)continuous operation 连续生产 W)JUMW2|
C (141)contra 抵消 pw{3I 2Ix
C (142)contract cost 合同成本 %])-+T
C (143)contract costing 合同成本计算 |0FRKD]
C (144)contribution 贡献毛益 E0[!jZ:c
C (145)contribution centre 贡献中心 ~fw 6sY#
C (146)contribution chart 贡献图 ^@ s!"c
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 B04%4N.g"X
C (148)contribution to salesration 贡献毛益对销售比率 j*f%<`2`j
C (149)control 控制 QEL^0c8 ~
C (150)control account 控制帐户 ! utgo/n
C (151)control limits 控制限度 I2kqA5>)j
C (152)controllability concept 可控制概念 m76**X
C (153)controllable cost 可控制成本 O$u;]cg
C (154)conversion cost 加工成本 1rh\X[@
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 0/hX3h
C (156)corporate appraisal 公司评估 %y.9S=,v,
C (157)corporate planning 公司计划 /tRzb8`
C (158)corporate social reporting 公司社会报告 _?>!Bz
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C (159)corporation 股份公司 ='u'/g$'&
C (160)cost 成本 f gI.q
C (161)cost account 成本帐户 iz]Vb{5n%
C (162)cost accounting 成本会计 v'i"Q
C (163)cost accounting manual 成本手册 Hn)K;?H4
C (164)cost accounts calendar 成本报表的日历时间 o^
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C (165)cost adjustment 成本调整 vR`-iRQ?_
C (166)cost allocation 成本分配 MV6%~T
C (167)cost apportionment 成本分摊 ^@l_K +T
C (168)cost attribution 成本归属 rubqk4
C (169)cost audit 成本审计 #n%?}
C (170)cost behaviour 成本性态 #3u3WTk+
C (171)cost benefit analysis 成本效益分析 .B*Yg<j
C (172)cost center 成本中心 ~-x8@ /
C (173)cost driver 成本动因