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注会《审计》英语常用词汇 H5rPq_R
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1.audit 审计 3`k[!!
2.attestation 鉴证 1Vf78n
3.credibility 可信赖程度 )ojx_3j8
4.audit of financial statements 财务报表审计 5BHOHw D{
5.agreed-upon procedures 执行商定程序 W&e'3gk _
6.high levels of assurance 高水平保证 8nIM
ZV
7.compilation 编制 HX3D*2v":
8.reliability 可靠性 IAP/G5'Q
9.relevance 相关性 >wKu6-
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10.professional skepticism 职业谨慎 9K ;k%
11.objectivity 客观性 p9AZ9xr
12. professional competence 专业胜任能力 3+(yI 4
13.Senior/CPA-in-charge 项目经理 |
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14.audit engagement letter 业务约定书 SbS$(Gt#Bv
15.recurring audit 连续审计 JG@L5f
16.the client 委托人 3cOY0Z#T
17.change CPA 更换注册会计师 5[,+\
18.the existing CPA 现任注册会计师 VyecTU"W
19.the successor CPA 后任注册会计师 ^n&]HzT`y
20.the preceding CPA前任注册会计师 <rX\LwR
21.issue the audit report 出具审计报告 4D^ M<Xn
22.expert 专家 %/l-A
pu
23.the board of directors 董事会 J}Qs"+x
24.knowledge of the entity‘ s business 了解被审计单位情况 5^i.;>(b
25.assess material misstatement risks评估重大错报风险 j?:`-\w5
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 URYZV8=B~
27.a general knowledge of —— 初步了解―――的情况 e9CP802#2
28.a more knowledge of—— 进一步了解的情况 ih>a~U<
29.the prior year‘s working papers 以前年度工作底稿 ^I X%dzM
30.minutes of meeting 会议纪要 i`[#W(m
31.business risks 经营风险 N;-/w ip
32.appropriateness 适当性 ud0QZ X
33.accounting estimate 会计估计 XC|*A$x,
34.management representations 管理层声明 MV:W@)rg
35.going concern assumption 持续经营假设 R'6@n#:
36.audit plan 审计计划 5>k>L*5J
37.significant audit areas 重点审计领域 tm(v~L%$>]
38.error 错误 P+Wm9xR2d
39.fraud舞弊 Wrmgu}q
40.modified or additional procedures 修改或追加审计程序 A LXUaE.
41.misappropriation of assets 侵占资产 {7vgHutp
42.transactions without substance 虚假交易 <57g{e0I
43.unusual pressures 异常压力 `-VG ?J
44.the suspected noncompliance 涉嫌存在违法行为 :qxm !P
45.materialiy 重要性 oZgHSR RL
46.exceed the materiality level 超过重要性水平 r0>q%eM8
47.approach the materiality level 接近重要性水平 p-.Ri^p
48.an acceptably low level 可接受水平 U+-F
*$PO+
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 ^^%JoQ.
50.misstatements or omissions 错报或漏报 &=G)NeT_
51.aggregate 总计 o`idg[l.
52.subsequent events 期后事项 H4t)+(:D'
53.adjust the financial statements 调整财务报表 hjkLVL
54.perform additional audit procedures 实施追加的审计程序 z.
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55.audit risk 审计风险 \.o=icOx
56.detection risk 检查风险 iHPUmTus--
57.inappropriate audit opinion 不适当的审计意见 IXnb]q.
58.material misstatement 重大的错报 Uo~T'mA"
59.tolerable misstatement 可容忍错报 E Zi &]
60.the acceptable level of detection risk 可接受的检查风险 rWA6XDM7
61.assessed level of material misstatement risk 重大错报风险的评估水平 Mm5c8[
62.simall business 小规模企业 *ot>WVB
63.accounting system 会计系统 I!P4(3skAB
64.test of control 控制测试 "?35C
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65.walk-through test 穿行测试 _ Hc%4I
66.communication 沟通 !NTH.U:g
67.flow chart 流程图 Lbcy:E*g
68.reperformance of internal control 重新执行 Zae.MO^C!
69.audit evidence 审计证据 vB.l0!c\e_
70.substantive procedures 实质性程序 HmMO*k<6@
71.assertions 认定 fN@{y+6
72.esistence 存在 \/ErPi=g
73.occurrence 发生 pr_>b`p6
74.completeness 完整性 $E\^v^LW
75.rights and obligations 权利和义务 M ,`w A
76.valuation and allocation 计价和分摊 Nar>FR7ut
77.cutoff 截止 eNbpwne
78.accuracy 准确性 ,[* ;UR
79.classification 分类 z
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80.inspection 检查 0Qnd6mb
81.supervision of counting 监盘 X3
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82.observation 观察 7b, (\Fm
83.confirmation 函证 9gy(IRGq/
84.computation 计算 Rb EKP(uw
85.analytical procedures 分析程序 /`3#4=5-
86.vouch 核对 l(!/Q|Q|
87.trace 追查 H>XFz(LWh
88.audit sampling 审计抽样 `:p1&OS
89.error 误差 !X]8dyW
90.expected error 预期误差 -R
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91.population 总体 \vRd}
92.sampling risk 抽样风险 2%]Z
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93.non- sampling risk 非抽样风险 VL\t>n
94.sampling unit 抽样单位 PX2c[CDE^
95.statistical sampling 统计抽样 T.ML$"f
96.tolerable error 可容忍误差 *z8|P#@
97.the risk of under reliance 信赖不足风险 @kxel`,$e
98.the risk of over reliance 信赖过度风险 $!B}$I;cd
99.the risk of incorrect rejection 误拒风险 ;wHCj$q
100. the risk of incorrect acceptance 误受风险 H
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101.working trial balance 试算平衡表 ++jAz<46
102.index and cross-referencing 索引和交叉索引 }Wh6zT)
103.cash receipt 现金收入 +?dl`!rE
104.cash disbursement 现金支出 Pw[g
105.bank statement 银行对账单 }t%W1UJ
106.bank reconciliation 银行存款余额调节表 =Vw
5q},3
107.balance sheet date 资产负债表日 oD.r`]k
108.net realizable value 可变现净值 Fmr}o(q1
109.storeroom 仓库 >V$ Gx>I
110.sale invoice 销售发票 S/tIwG
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111.price list 价目表 !EIjN
112.positive confirmation request 积极式询证函 `5~3G2T
113.negative confirmation request 消极式询证函 i+{yMol1
114.purchase requisition 请购单 E3aDDFDH
115.receiving report 验收报告 sN6N >{
116.gross margin 毛利 T~:|
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117.manufacturing overhead 制造费用 &--ej
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118.material requisition 领料单 ZJ*g))k7
119.inventory-taking 存货盘点 N!2Rl
120.bond certificate 债券 cV{o?3<:B
121.stock certificate 股票 o*rQP!8,oy
122.audit report 审计报告 NnT g3:.
123.entity 被审计单位 TuDE@ gq(
124.addressee of the audit report 审计报告的收件人 wU\s;
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125.unqualified opinion 无保留意见 JM- t<
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126.qualified opinion 保留意见 mZz="ZLa:
127.disclaimer of opinion 无法表示意见 $-}e; V Zb
128.adverse opinion 否定意见 6(d }W2GP
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A (1)ABC 作业基础成本计算 =L;] ;i
A (2)absorbed overhead 已吸收制造费用 _BdE<
!r
A (3)absorption costing 吸收成本计算 Bw%Qbs0Q
A (4)account 账户,报表 ^j#rZ;uc
A (5)accounting postulate 会计假设 |w aIpB(
A (6)accounting series release 会计公告文件 evkH05+;W
A (7)accounting valuation 会计计价 4SPy28<f
A (8)account sale 承销清单 r}[7x]sP
A (9)accountability concept 经营责任概念 AdRX`[ik
A (10)accountancy 会计职业 2MZCw^s>
A (11)accountant 会计师
B#/Q'V
A (12)accounting 会计 H"ZZ.^"5FV
A (13)agency cost 代理成本 dT,o=8fg
A (14)accounting bases 会计基础 =] *.ZH#h
A (15)accounting manual 会计手册 pvmC$n^zc
A (16)accounting period 会计期间 -'~LjA(
A (17)accounting policies 会计方针 S26MDLk`R3
A (18)accounting rate of return 会计报酬率 !uQPc
A (19)accounting reference date 会计参照日 3U_2! zF3_
A (20)accounting reference period 会计参照期间 .tD*2
A (21)accrual concept 应计概念 Yn8=
A (22)accrual expenses 应计费用 >4t+:Ut:
A (23)acid test ration 速动比率(酸性测试比率) -D6exTxh"
A (24)acquisition 购置 4Y[1aQ(%
A (25)acquisition accounting 收购会计 0RoU}r@z4
A (26)activity based accounting 作业基础成本计算 {e|[%reSkg
A (27)adjusting events 调整事项 E Cyyl
A (28)administrative expenses 行政管理费 zOQ>d|p?X
A (29)advice note 发货通知 q$=#A7H>3)
A (30)amortization 摊销 w*R$o
A (31)analytical review 分析性检查 L|p
Z$HB
A (32)annual equivalent cost 年度等量成本法 \L"kV!>
A (33)annual report and accounts 年度报告和报表 ;Iq/l%vX
A (34)appraisal cost 检验成本 9-MUX^?u
A (35)appropriation account 盈余分配账户 B
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A (36)articles of association 公司章程细则 T#>7ub
A (37)assets 资产 KZ/=IP=
A (38)assets cover 资产保障 8@tV9+u
A (39)asset value per share 每股资产价值 ~?(N
A (40)associated company 联营公司 R=jI?p
A (41)attainable standard 可达标准 jYKor7KTqT
1')%`~
A (42)attributable profit 可归属利润 w!D|]L
oE
A (43)audit 审计 ?!+MM&c-n
A (44)audit report 审计报告 DY`kx2e!
A (45)auditing standards 审计准则 o_~eg8
A (46)authorized share capital 额定股本
P
Y
A (47)available hours 可用小时 UeRj< \"Q
A (48)avoidable costs 可避免成本 @H=:)*;
B (49)back-to-back loan 易币贷款 Ftr5k^!
B (50)backflush accounting 倒退成本计算 9E6_]8rl
B (51)bad debts 坏帐 o,)?!{k}
B (52)bad debts ratio 坏帐比率 %
yw?s0
B (53)bank charges 银行手续费 P}4QQw
B (54)bank overdraft 银行透支 %rv7Jy
B (55)bank reconciliation 银行存款调节表 [C'JH//q*t
B (56)bank statement 银行对账单 7Ve1]) u
B (57)bankruptcy 破产 aJ>65RJ^=
B (58)basis of apportionment 分摊基础 "/wyZ
B (59)batch 批量 e7sp =I,
B (60)batch costing 分批成本计算 Jt}Bpg!J
B (61)beta factor B(市场)风险因素 =Lf,?"S
B (62)bill 账单 o%IA}e7PAa
B (63)bill of exchange 汇票 3R.W>U
B (64)bill of landing 提单 #
mV{#B=
B (65)bill of materials 用料预计单 LhA/xf
B (66)bill payable 应付票据 G?Q3/y(
B (67)bill receivable 应收票据 Q$zO
83
B (68)bin card 存货记录卡 xe^Gs]fm
B (69)bonus 红利 sTn<#l6
B (70)book-keeping 薄记 n$$SNWgM
B (71)Boston classification 波士顿分类 d?A
0MKnl
B (72)breakeven chart 保本图 *%%g{
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B (73)breakeven point 保本点 w5Y04J
B (74)breaking-down time 复位时间 qVH1}9_
B (75)budget 预算 NQJq6S4@
B (76)budget center 预算中心 XAF+0 x!
B (77)budget cost allowance 预算成本折让 `erV$( M
B (78)budget manual 预算手册 W*Zkc:{eB
B (79)budget period 预算期间 : y%d
B (80)budgetary control 预算控制 )48QBz?
B (81)budgeted capacity 预算生产能力 &,{fw@#)_
B (82)burden 制造费用 fF7bBE)L/|
B (83)business center 经营中心 UQ?XqgUM
B (84)business entity 营业个体 }fb#G<3
B (85)business unit 经营单位 a7r%X -
B (86)buy-out management 管理性购买产权 TO]@
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B (87)by-product 副产品 |H;F7Y_
C (88)called-up share capital 催缴股本 }$SavB#SBP
C (89)capacity 生产能力 Br1&8L-|%
C (90)capacity ratios 生产能力比率 zzTfYf)
C (91)capital 资本 K1 EynU
I
C (92)capital assets pricing model资本资产计价模式 B-ngn{Yc
C (93)capital commitment 承诺资本 )dbB=OZ
C (94)capital employed 已运用的资本 m% -g ~q
C (95)capital expenditure 资本支出 w$zu~/qV2
C (96)capital expenditureauthorization 资本支出核准 }X)&zenz
C (97)capital expenditure control 资本支出控制 dJJP3}M/
C (98)capital expenditure proposal资本支出申请 7}f}$1
C (99)capital funding planning 资本基金筹集计划 e!N:,`R
5
C (100)capital gain 资本收益 52:HNA\E/
C (101)capital investment appraisal资本投资评估 A9I{2qW9+Z
C (102)capital maintenance 资本保全 uwzvb gup?
C (103)capital resource planning 资本资源计划 $HHs ^tW
C (104)capital surplus 资本盈余 DFZkh^PFd
C (105)capital turnover 资本周转率 {XR6>]
C (106)card 记录卡 q
E&v ;
C (107)cash 现金 y"bByd|6
C (108)cash account 现金账户 >`Y.+4mE
C (109)cash book 现金账薄 C7lH]`W|/
C (110)cash cow 金牛产品 <"{qk2LS1
C (111)cash flow 现金流量 K1mPr^3rC
C (112)cash discounted 现金贴现 ]R h#g5X
C (113)cash flow budget 现金流量预算 I4/8 _)b^
C (114)cash flow statement 现金流量表 27
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C (115)cash ledger 现金分类账 ;X?}x%$
C (116)cash limit 现金限额 N60rgSzI
C (117)CCA 现时成本会计 s
)noo
C (118)center 中心 8ja$g,
C (119)changeover time 变更时间 sF!($k;!
C (120)chartered entity 特许经济个体 S
g&UagBj
C (121)cheque 支票 "+kL
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C (122)cheque register 支票登记薄 2D75:@JL}|
C (123)coin analysis 零钱分类
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C (124)classification 分类 xSktg]u Se
C (125)clock card 工时卡 6IBgt!=,
C (126)code 代码 7mI:|G
C (127)commitment accounting 承诺确认会计 sD
{Wxv
C (128)common cost 共同成本 B:5Rr}eY+
C (129)company limited byguarantee 有限担保责任公司 aC$B2
C (130)company limited shares 股份有限公司 ah+~y,Gl
C (131)competitive position 竞争能力状况 >zw.GwN|
C (132)concept 概念 U{7w#>V
.
C (133)conglomerate 跨行业企业 ;YA(|h<
C (134)consistency concept 一致性概念 `|6'9
C (135)consolidated accounts 合并报表 ![`Ay4AZ@a
C (136)consolidation accounting 合并会计 >p)MawT]
C (137)consortium 财团 +]*zlE\N`
C (138)contingency plan 应急计划 S=5<^o^h3
C (139)contingent liabilities 或有负债 5:pM4J
C (140)continuous operation 连续生产 3,p]/Z_
C (141)contra 抵消 &~8oQC-eF
C (142)contract cost 合同成本 +AR5W(&
C (143)contract costing 合同成本计算
FG6h,7+
C (144)contribution 贡献毛益 &M46&^Jho
C (145)contribution centre 贡献中心 v=0(~<7B
C (146)contribution chart 贡献图 6g|*`x{
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 bSiYHRH.e
C (148)contribution to salesration 贡献毛益对销售比率 }p}[j t
C (149)control 控制 1;C+$
C (150)control account 控制帐户 9KDEM gCW
C (151)control limits 控制限度 D&od?3}E
C (152)controllability concept 可控制概念 K~AR*1??[
C (153)controllable cost 可控制成本 tX5"UQA
C (154)conversion cost 加工成本 gW^VVbB'L
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 UYk/v]ZA
C (156)corporate appraisal 公司评估 wLi4G@jJ
C (157)corporate planning 公司计划 u$>4F|=T
C (158)corporate social reporting 公司社会报告 RTE8Uq36
C (159)corporation 股份公司 k,85Y$`'
C (160)cost 成本 G'oG</A
C (161)cost account 成本帐户 ~k!j+>yT
C (162)cost accounting 成本会计 =T-&j60
C (163)cost accounting manual 成本手册 9`1O"R/
C (164)cost accounts calendar 成本报表的日历时间 9{(.Il J>
C (165)cost adjustment 成本调整 OjFLPGRCh
C (166)cost allocation 成本分配 ;1:Js0=;
H
C (167)cost apportionment 成本分摊 aNScF
C (168)cost attribution 成本归属 }j^i}^Du,
C (169)cost audit 成本审计 '9S8}q
C (170)cost behaviour 成本性态 7({]x*o*%
C (171)cost benefit analysis 成本效益分析 d*jMZ%@uS
C (172)cost center 成本中心 ,5|&A
C (173)cost driver 成本动因