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注会《审计》英语常用词汇 OLv(
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1.audit 审计 h/X),
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2.attestation 鉴证 _)ERi*}x8
3.credibility 可信赖程度 FQ[::*-
4.audit of financial statements 财务报表审计 1m&(3%#{
5.agreed-upon procedures 执行商定程序 7XZ!UC;i
6.high levels of assurance 高水平保证 ^0VI J)y
7.compilation 编制 c=7L)w:I
8.reliability 可靠性 OUD<+i,
9.relevance 相关性 F3?v&
10.professional skepticism 职业谨慎 OyVp 3O
11.objectivity 客观性 <yeG0`}t
12. professional competence 专业胜任能力 p%n
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13.Senior/CPA-in-charge 项目经理 KzhldMJ^zq
14.audit engagement letter 业务约定书 |*!I(wm2i
15.recurring audit 连续审计 Hkpn/,D5
16.the client 委托人 k38Ds_sW6d
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 .n"aQ@!
19.the successor CPA 后任注册会计师 QkA79%;j
20.the preceding CPA前任注册会计师 [z?q-$#
21.issue the audit report 出具审计报告 H4)){\
22.expert 专家 Pocm.
23.the board of directors 董事会 :.@gd7T
24.knowledge of the entity‘ s business 了解被审计单位情况 Iu%S><'+
25.assess material misstatement risks评估重大错报风险 (
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 B4I|"5G2y
27.a general knowledge of —— 初步了解―――的情况 {>Zc#U'
28.a more knowledge of—— 进一步了解的情况 }F-W OQ
29.the prior year‘s working papers 以前年度工作底稿 ms<?BgCSz
30.minutes of meeting 会议纪要 Y6V56pOS
31.business risks 经营风险 G<$UcXg
32.appropriateness 适当性 .'
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33.accounting estimate 会计估计 5gi
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34.management representations 管理层声明 \4mw
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35.going concern assumption 持续经营假设 9Y~A2C
36.audit plan 审计计划 iN_G|w[d
37.significant audit areas 重点审计领域 m39 `f,M
38.error 错误 )N
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39.fraud舞弊 Cdc6<8
40.modified or additional procedures 修改或追加审计程序 \acjv|]
41.misappropriation of assets 侵占资产 eEXer>Rm
42.transactions without substance 虚假交易 Hw
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43.unusual pressures 异常压力 0IxXhu6v
44.the suspected noncompliance 涉嫌存在违法行为 HA>b'lqBM
45.materialiy 重要性 M&xfQNE
46.exceed the materiality level 超过重要性水平 x# 0(CcKK
47.approach the materiality level 接近重要性水平 {p+7QlgK
48.an acceptably low level 可接受水平 G!@tW`HO
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 +:;r} 7Zh
50.misstatements or omissions 错报或漏报 Rm{S,
51.aggregate 总计 N^B
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52.subsequent events 期后事项 yX?& K}JI
53.adjust the financial statements 调整财务报表 In5'(UHW:
54.perform additional audit procedures 实施追加的审计程序 0d~>zKho
55.audit risk 审计风险 //Ck1cI#h
56.detection risk 检查风险 h`,dg%J
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57.inappropriate audit opinion 不适当的审计意见 "^yTH/m
58.material misstatement 重大的错报 |lrLTI^a
59.tolerable misstatement 可容忍错报 {!@Pho) Q
60.the acceptable level of detection risk 可接受的检查风险 L+bU~N,+A
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 BJwPSKL
63.accounting system 会计系统 `
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64.test of control 控制测试 '3
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65.walk-through test 穿行测试 z`]'~
66.communication 沟通 x<4-Q6'{S
67.flow chart 流程图 lt[{u$
68.reperformance of internal control 重新执行 LS*^TA(I[
69.audit evidence 审计证据 +2!F6"hP
70.substantive procedures 实质性程序 dr'#
71.assertions 认定 9U^jsb<St>
72.esistence 存在 t?iCq1
73.occurrence 发生 s
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74.completeness 完整性 ?>LsIPa
75.rights and obligations 权利和义务 tgKmCI
76.valuation and allocation 计价和分摊 #/\5a;Elc
77.cutoff 截止 );'8*e'
78.accuracy 准确性 %s6|w=.1
79.classification 分类 FT!|YJz<K
80.inspection 检查 x!"S`AM
81.supervision of counting 监盘 MS)(\&N
82.observation 观察 TU&gj1
83.confirmation 函证 9K-=2hvv
84.computation 计算 i!@L`h!rw
85.analytical procedures 分析程序 bzz=8n
86.vouch 核对 :
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87.trace 追查 be}^}w=
88.audit sampling 审计抽样 18jI6$DY
89.error 误差 e?rp$kq7
90.expected error 预期误差 :)_Ap{9J
91.population 总体 LxC*{
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92.sampling risk 抽样风险 UEbRg =6
93.non- sampling risk 非抽样风险 OB
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94.sampling unit 抽样单位 ,dOd3y'y
95.statistical sampling 统计抽样 -Zh`h8gX
96.tolerable error 可容忍误差 3iMh)YH5b
97.the risk of under reliance 信赖不足风险 Ii_X^)IL(
98.the risk of over reliance 信赖过度风险 TL lR"L5
99.the risk of incorrect rejection 误拒风险 %}t.+z(S
100. the risk of incorrect acceptance 误受风险 icLf;@
101.working trial balance 试算平衡表 \#Ez["mD
102.index and cross-referencing 索引和交叉索引 96x0'IsaG
103.cash receipt 现金收入 4IuQQ
104.cash disbursement 现金支出 $yS7u
105.bank statement 银行对账单 pHSq,XP-
106.bank reconciliation 银行存款余额调节表 &_n~# Mex
107.balance sheet date 资产负债表日 BuII|j
108.net realizable value 可变现净值 jl YnV/ ]
109.storeroom 仓库 W7r1!/ccj
110.sale invoice 销售发票 #Y6'Q8gf
111.price list 价目表
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112.positive confirmation request 积极式询证函 xj~5/)XX|X
113.negative confirmation request 消极式询证函 yu"enA
114.purchase requisition 请购单 u^&2T(xGi
115.receiving report 验收报告 {PZNJ 2~
116.gross margin 毛利 dP}=cZ~
117.manufacturing overhead 制造费用
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118.material requisition 领料单 H*BzwbM?
119.inventory-taking 存货盘点 PZmg7N
120.bond certificate 债券 xrd@GTa
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121.stock certificate 股票 vs}_1o
122.audit report 审计报告 d#6'dKV$
123.entity 被审计单位 aUUr&yf_L
124.addressee of the audit report 审计报告的收件人 hDTiXc
125.unqualified opinion 无保留意见 s=9gp$9m
126.qualified opinion 保留意见 sJu^deX
127.disclaimer of opinion 无法表示意见 T5(]/v,UT
128.adverse opinion 否定意见 f.SV-{O_
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A (1)ABC 作业基础成本计算 #/!fLU@
A (2)absorbed overhead 已吸收制造费用 DA;,)A&=Q
A (3)absorption costing 吸收成本计算 t '
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A (4)account 账户,报表 DdJ>1504
A (5)accounting postulate 会计假设 Qvo(2(
A (6)accounting series release 会计公告文件 n%GlOKC
A (7)accounting valuation 会计计价 4Rj;lAlwB
A (8)account sale 承销清单 H=b54.J8&
A (9)accountability concept 经营责任概念 |eH>55 b
A (10)accountancy 会计职业 )bN|*Bw3
A (11)accountant 会计师 \l)<NZ\
A (12)accounting 会计 l,5<g-r
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A (13)agency cost 代理成本 m:U.ao6
A (14)accounting bases 会计基础 6apK]PT
A (15)accounting manual 会计手册 H6i4>U*
A (16)accounting period 会计期间 xDv
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A (17)accounting policies 会计方针 el
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A (18)accounting rate of return 会计报酬率 rS1mBrqD
A (19)accounting reference date 会计参照日 ;o*
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A (20)accounting reference period 会计参照期间 MR:GH.uM:
A (21)accrual concept 应计概念 WrWJ!
A (22)accrual expenses 应计费用 &s
m7R i
A (23)acid test ration 速动比率(酸性测试比率) D L0jA/f
A (24)acquisition 购置 V }<Hx3!
A (25)acquisition accounting 收购会计 ?M?S+@(
A (26)activity based accounting 作业基础成本计算 $qOV#,@
A (27)adjusting events 调整事项 S
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A (28)administrative expenses 行政管理费 =D88jkQe"
A (29)advice note 发货通知
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A (30)amortization 摊销 {@j0?s
A (31)analytical review 分析性检查 "]*16t%Z%x
A (32)annual equivalent cost 年度等量成本法 ;e~Z:;AR
A (33)annual report and accounts 年度报告和报表 'wh2787
A (34)appraisal cost 检验成本
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A (35)appropriation account 盈余分配账户 W[B%,Km%]
A (36)articles of association 公司章程细则 fu3~W
A (37)assets 资产 Th1/Bxb:
A (38)assets cover 资产保障 29eg.E
A (39)asset value per share 每股资产价值 *6uZ"4rb.
A (40)associated company 联营公司 Oa7x(wS
A (41)attainable standard 可达标准 [X>\!mt
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A (42)attributable profit 可归属利润 LObS
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A (43)audit 审计 8$Igo$U-
A (44)audit report 审计报告 eteq Mg}M
A (45)auditing standards 审计准则 yVds2J'w-
A (46)authorized share capital 额定股本 "{a-I=s\C
A (47)available hours 可用小时 Om
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A (48)avoidable costs 可避免成本 pPr/r& r
B (49)back-to-back loan 易币贷款 v.Fq.
B (50)backflush accounting 倒退成本计算 V/%tFd1
B (51)bad debts 坏帐 Ml &Cr
B (52)bad debts ratio 坏帐比率 (S~|hk^
B (53)bank charges 银行手续费 3a
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B (54)bank overdraft 银行透支 F3k]*pk8w
B (55)bank reconciliation 银行存款调节表 r8PXdNg
B (56)bank statement 银行对账单 'EF\=o)^Y
B (57)bankruptcy 破产 s"1:#.u
B (58)basis of apportionment 分摊基础 9G)Sjn`AQ
B (59)batch 批量 m(Hb! RT
B (60)batch costing 分批成本计算 c*0pF=3
B (61)beta factor B(市场)风险因素 SCbN(OBN!
B (62)bill 账单 w[g(8#*
B (63)bill of exchange 汇票 c;\}R#
B (64)bill of landing 提单 c,WRgXL
B (65)bill of materials 用料预计单 9Z! j
B (66)bill payable 应付票据 (#zSVtZ
B (67)bill receivable 应收票据 tnx)_f
B (68)bin card 存货记录卡 j1{@?
B (69)bonus 红利 5HWVK .
B (70)book-keeping 薄记 6k?,'&z|~
B (71)Boston classification 波士顿分类 ?~G D^F
B (72)breakeven chart 保本图 R <kh3T
B (73)breakeven point 保本点 q:OSQ~U_
B (74)breaking-down time 复位时间 DK2m(9/`3
B (75)budget 预算 Z<7FF}i
B (76)budget center 预算中心 f-at@C1L%L
B (77)budget cost allowance 预算成本折让 @8[3]<
B (78)budget manual 预算手册 Obl']Hr{y9
B (79)budget period 预算期间 lZyxJDZ A
B (80)budgetary control 预算控制 (e>.hfrs
B (81)budgeted capacity 预算生产能力 Dx<">4
B (82)burden 制造费用 VlGg?
B (83)business center 经营中心 ?QzA;8H
B (84)business entity 营业个体 K \?b6;ea
B (85)business unit 经营单位 j8lWra\y
B (86)buy-out management 管理性购买产权 1$cX`D`
B (87)by-product 副产品 qw]:oh&G
C (88)called-up share capital 催缴股本 +APf[ZpU
C (89)capacity 生产能力 3hzI6otKS
C (90)capacity ratios 生产能力比率 Ave{ `YD
C (91)capital 资本 )ZkQWiP-
C (92)capital assets pricing model资本资产计价模式 FcR(uv<
C (93)capital commitment 承诺资本 -8-BVU
C (94)capital employed 已运用的资本 )ESF)aKMiz
C (95)capital expenditure 资本支出 YXD6GJWo
C (96)capital expenditureauthorization 资本支出核准 OG\TrW-ug
C (97)capital expenditure control 资本支出控制 L,I5/K6
C (98)capital expenditure proposal资本支出申请 4JlB\8rc
C (99)capital funding planning 资本基金筹集计划 $6p_`LD0
C (100)capital gain 资本收益 o)NQE?
C (101)capital investment appraisal资本投资评估 .SdHFWx
C (102)capital maintenance 资本保全 !E\xn^
C (103)capital resource planning 资本资源计划 C^uH]WO
C (104)capital surplus 资本盈余 :5/P{Co(
C (105)capital turnover 资本周转率 ym,
UJs&
C (106)card 记录卡 yFfa/d
C (107)cash 现金 3U#z {%
C (108)cash account 现金账户 XwlAW7lU=
C (109)cash book 现金账薄 M[wd.\
%
C (110)cash cow 金牛产品 76i)m!
C (111)cash flow 现金流量 =ytB\e
C (112)cash discounted 现金贴现 I?sA)!8
C (113)cash flow budget 现金流量预算 @=KuoIV
C (114)cash flow statement 现金流量表 J\iyc,M<M
C (115)cash ledger 现金分类账 fJ!i%</V
C (116)cash limit 现金限额 ~T<y
p
C (117)CCA 现时成本会计 'qRK6}"T
C (118)center 中心 bv&A)h"S
C (119)changeover time 变更时间 >Le L%$
C (120)chartered entity 特许经济个体 ;g[C=yhK`C
C (121)cheque 支票 w#v8a$tT
C (122)cheque register 支票登记薄 L4th 7#
C (123)coin analysis 零钱分类 chjXsq#Q^
C (124)classification 分类 %vPs38Fks
C (125)clock card 工时卡 p1B~:9y9X
C (126)code 代码 L,Jl#
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C (127)commitment accounting 承诺确认会计 ~GL"s6C$`;
C (128)common cost 共同成本 PZn[Yb:
C (129)company limited byguarantee 有限担保责任公司 <I.anIB:U
C (130)company limited shares 股份有限公司 V=";vRS8
C (131)competitive position 竞争能力状况 :Mz$~o<
C (132)concept 概念 =3rPE"@,[
C (133)conglomerate 跨行业企业 q$vATT
C (134)consistency concept 一致性概念 Y9rW_m@B
C (135)consolidated accounts 合并报表 Y,O)"6ev
C (136)consolidation accounting 合并会计 Rpit>
C (137)consortium 财团 r&AX
C (138)contingency plan 应急计划 g?V>+oMx
C (139)contingent liabilities 或有负债 (eS/Q%ZGK
C (140)continuous operation 连续生产 [zp v3Uw
C (141)contra 抵消 2UYtFWB9o
C (142)contract cost 合同成本 x\ieWF1
C (143)contract costing 合同成本计算 R[
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C (144)contribution 贡献毛益 T(@y#09
C (145)contribution centre 贡献中心 ZKKz?reM'
C (146)contribution chart 贡献图 %JBFG.+
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 7_r$zEP6
C (148)contribution to salesration 贡献毛益对销售比率 ZA@QP1
C (149)control 控制 ` aTkIo:ms
C (150)control account 控制帐户 sW)C6 #
C (151)control limits 控制限度 ~.qzQ_O/
C (152)controllability concept 可控制概念 [uxhdR`T
C (153)controllable cost 可控制成本 jg8j>"Vj>
C (154)conversion cost 加工成本 FY%v \`@1*
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 I(fq4$
C (156)corporate appraisal 公司评估 5Z{h!}Y
C (157)corporate planning 公司计划 ~
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C (158)corporate social reporting 公司社会报告 p"4i(CWGS
C (159)corporation 股份公司 [u[`!L=
C (160)cost 成本 +W+O7SK\y
C (161)cost account 成本帐户 y=y=W5#;77
C (162)cost accounting 成本会计 iTTe`Zr5y
C (163)cost accounting manual 成本手册 jbQ2G|:Q
C (164)cost accounts calendar 成本报表的日历时间 reml|!F-)
C (165)cost adjustment 成本调整 2kV[A92s
C (166)cost allocation 成本分配 2XJn3wPi
C (167)cost apportionment 成本分摊 w[w{~`([",
C (168)cost attribution 成本归属 b9uo6u4s
C (169)cost audit 成本审计 ?qr-t+
C (170)cost behaviour 成本性态 '0g1v7Gx
C (171)cost benefit analysis 成本效益分析 %V-\ |cw
C (172)cost center 成本中心 eCB(!Y|
C (173)cost driver 成本动因