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注会《审计》英语常用词汇 :^`j:B
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1.audit 审计 &uE )Vr4 R
2.attestation 鉴证 xV+\R/)x
3.credibility 可信赖程度 k?Hi_;o
4.audit of financial statements 财务报表审计 /q>ExXsEC
5.agreed-upon procedures 执行商定程序 AKjobA#
6.high levels of assurance 高水平保证 yc]_ ?S>9
7.compilation 编制 jEQ_#KKYJ
8.reliability 可靠性 (@*|[wN
9.relevance 相关性 %Bm{ctf#)
10.professional skepticism 职业谨慎 +-;v+{
11.objectivity 客观性 ^kcuRJ0*$
12. professional competence 专业胜任能力 z6M5'$\y
13.Senior/CPA-in-charge 项目经理 N
e{=KdzT
14.audit engagement letter 业务约定书 ~b#<HG\,,
15.recurring audit 连续审计 j}
Svb1A
16.the client 委托人 3O*iv{-&
17.change CPA 更换注册会计师 ZhCz]z~tj6
18.the existing CPA 现任注册会计师 PtUS7[]
19.the successor CPA 后任注册会计师 JE:LA+ (
20.the preceding CPA前任注册会计师 BTr;F]W
21.issue the audit report 出具审计报告 N9d^;6;i
22.expert 专家 H74'I}
23.the board of directors 董事会 ={cM6
F}a@
24.knowledge of the entity‘ s business 了解被审计单位情况 ^pe/~ :a
25.assess material misstatement risks评估重大错报风险 WLU_t65
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 r,IekFBs
27.a general knowledge of —— 初步了解―――的情况 3v3cK1K@oE
28.a more knowledge of—— 进一步了解的情况 Y{e,I-"{
29.the prior year‘s working papers 以前年度工作底稿 "'``O~08/
30.minutes of meeting 会议纪要 r%=a :GdAg
31.business risks 经营风险 -}T7F+
32.appropriateness 适当性 z"7?I$NQ
33.accounting estimate 会计估计 q'H6oD`
34.management representations 管理层声明 |wb_im
35.going concern assumption 持续经营假设 qOpwl*?x+
36.audit plan 审计计划 X(d:!-_m *
37.significant audit areas 重点审计领域 {-7ovH?
38.error 错误 Yy/,I]F
39.fraud舞弊 +K'YVB
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40.modified or additional procedures 修改或追加审计程序 ]5*H/8Ke7
41.misappropriation of assets 侵占资产 YSB> WBS-<
42.transactions without substance 虚假交易 pK{G2]OK{U
43.unusual pressures 异常压力 d<ES
44.the suspected noncompliance 涉嫌存在违法行为 `xv Uq\
45.materialiy 重要性 ;dZZOocV1
46.exceed the materiality level 超过重要性水平 F3!6}u\F
47.approach the materiality level 接近重要性水平 _]'kw [
48.an acceptably low level 可接受水平 D.7cWR`Wp
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 k
"7,-0gz
50.misstatements or omissions 错报或漏报 9b-4BON{P
51.aggregate 总计 VrT-6r'Y
52.subsequent events 期后事项 E 8W*^^z(
53.adjust the financial statements 调整财务报表 {s*1QBM$\Z
54.perform additional audit procedures 实施追加的审计程序 f9_Pn'"I
55.audit risk 审计风险 b?Q$UMAbH
56.detection risk 检查风险 jZ5ac=D&I
57.inappropriate audit opinion 不适当的审计意见 ?t\GHQ$$?
58.material misstatement 重大的错报 *R4=4e2#S
59.tolerable misstatement 可容忍错报 :G9d,B7*
60.the acceptable level of detection risk 可接受的检查风险 /;q3Q#
61.assessed level of material misstatement risk 重大错报风险的评估水平 X eis_
62.simall business 小规模企业 >W/mRv&
63.accounting system 会计系统 lv.h?"Ml
64.test of control 控制测试 IYptNR
65.walk-through test 穿行测试 \N? lG q
66.communication 沟通 1M_6X7PH
67.flow chart 流程图 %|/\Qu
68.reperformance of internal control 重新执行 Yqu/_6wLx
69.audit evidence 审计证据 e5FF'~A%]
70.substantive procedures 实质性程序 Y~( 8<`^
71.assertions 认定 gQhYM7NP{5
72.esistence 存在 K43`$
73.occurrence 发生 tQxAZ0B^
74.completeness 完整性 ~|{e"!(}
75.rights and obligations 权利和义务 {KTZSs $n
76.valuation and allocation 计价和分摊 A;/,</
77.cutoff 截止 g:c?%J
78.accuracy 准确性 YyYp-0#
79.classification 分类
_,Q -)\
80.inspection 检查 rf^IJY[
81.supervision of counting 监盘 vsA/iH.
82.observation 观察 ij?]fXf:)y
83.confirmation 函证 )WEOqaR]
84.computation 计算 Ttb ?x<)+8
85.analytical procedures 分析程序 tnb'\}Vn
86.vouch 核对 :%fnJg(
87.trace 追查 2I=4l
88.audit sampling 审计抽样 .ArOZ{lKD>
89.error 误差 vl s+E o]
90.expected error 预期误差 ,*L3
91.population 总体 n%vmo
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92.sampling risk 抽样风险 >"zN`
93.non- sampling risk 非抽样风险 {c
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94.sampling unit 抽样单位 vvG*DGL)qL
95.statistical sampling 统计抽样 '|%\QWuZ
96.tolerable error 可容忍误差 c;
1f$$>b
97.the risk of under reliance 信赖不足风险 b9Eb"
98.the risk of over reliance 信赖过度风险 [4])\q^q
99.the risk of incorrect rejection 误拒风险 \H PB{
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100. the risk of incorrect acceptance 误受风险 (c3O> *M
101.working trial balance 试算平衡表 ^|h.B$_F,
102.index and cross-referencing 索引和交叉索引 oC!z+<
103.cash receipt 现金收入 a|dn3R>vX
104.cash disbursement 现金支出 Ni;jMc
105.bank statement 银行对账单 k1D|Cpnp
106.bank reconciliation 银行存款余额调节表 &]KA%Db2
107.balance sheet date 资产负债表日 oBPm^ob4
108.net realizable value 可变现净值 (f"LD8MJ/
109.storeroom 仓库 $U^ Ms!'L
110.sale invoice 销售发票 d(D|rf,av
111.price list 价目表 ? a*yK8S
112.positive confirmation request 积极式询证函 </Dv?
113.negative confirmation request 消极式询证函 i Hcy,PBD
114.purchase requisition 请购单 ]*rK;
115.receiving report 验收报告 pe\]}&
116.gross margin 毛利 =@;\9j
117.manufacturing overhead 制造费用 5G#2#Al(F
118.material requisition 领料单 PC?XE8o
119.inventory-taking 存货盘点 7X/B9Hee
120.bond certificate 债券 M"OCwBT
U
121.stock certificate 股票 k#5Qwxu`
122.audit report 审计报告 K>2 Bz&)
123.entity 被审计单位 -0*z"a9<p8
124.addressee of the audit report 审计报告的收件人 f Lns^
125.unqualified opinion 无保留意见 Uo:=-NNI
126.qualified opinion 保留意见 _6sSS\
127.disclaimer of opinion 无法表示意见 )c0 Dofhg
128.adverse opinion 否定意见 &X}i%etp^2
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A (1)ABC 作业基础成本计算 R8,
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A (2)absorbed overhead 已吸收制造费用 VF:<q
A (3)absorption costing 吸收成本计算 =kW7|
c5Z
A (4)account 账户,报表 [Al}GM
A (5)accounting postulate 会计假设 @PKY>58)
A (6)accounting series release 会计公告文件 )3!z2f: e
A (7)accounting valuation 会计计价 0ol*!@?
A (8)account sale 承销清单 $r(9'm}W
A (9)accountability concept 经营责任概念 7}fT7tsN
A (10)accountancy 会计职业 @w;&:J9m
A (11)accountant 会计师 6oR5q 4
A (12)accounting 会计 5&Le? -/\
A (13)agency cost 代理成本 >s;dooZ
A (14)accounting bases 会计基础 Ij7[2V]
c
A (15)accounting manual 会计手册 ]RI+:f
A (16)accounting period 会计期间 "
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A (17)accounting policies 会计方针 T5TAkEVl
A (18)accounting rate of return 会计报酬率 v==/tr)
A (19)accounting reference date 会计参照日 pJ@D}2u(
A (20)accounting reference period 会计参照期间 5oY^;)\/
A (21)accrual concept 应计概念 Wtj*Z.=:
A (22)accrual expenses 应计费用 C.=[K_
A (23)acid test ration 速动比率(酸性测试比率) PCiwQ4
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A (24)acquisition 购置 AbOF/g)C
A (25)acquisition accounting 收购会计 /V E|F Ts
A (26)activity based accounting 作业基础成本计算 3m/XT"D
A (27)adjusting events 调整事项 z7]GZF
A (28)administrative expenses 行政管理费 ~|8-Mo1ce
A (29)advice note 发货通知 yH',vC.
A (30)amortization 摊销 p) m0\
A (31)analytical review 分析性检查 /qPhptV
A (32)annual equivalent cost 年度等量成本法 7^]KQ2fF
8
A (33)annual report and accounts 年度报告和报表 IFW"SfdZk
A (34)appraisal cost 检验成本 ]9$^=z%SE
A (35)appropriation account 盈余分配账户 V\r2=ok@y
A (36)articles of association 公司章程细则 !s[[X5
A (37)assets 资产 0hOps5c8=
A (38)assets cover 资产保障 M_f.e!?
A (39)asset value per share 每股资产价值 v4X)R
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A (40)associated company 联营公司 <2fgao&-n
A (41)attainable standard 可达标准 LCemM; o
A0gRX]
A (42)attributable profit 可归属利润 !,JV<(7k
A (43)audit 审计 =$F<Ac;&
A (44)audit report 审计报告 2X@" #wIg
A (45)auditing standards 审计准则 }6 MoC0
A (46)authorized share capital 额定股本 l
!:kwF
A (47)available hours 可用小时 {*K7P> &
A (48)avoidable costs 可避免成本 9 wP,Z"
B (49)back-to-back loan 易币贷款 vW`[CEm^X
B (50)backflush accounting 倒退成本计算 %. W56
B (51)bad debts 坏帐 1R7w
B (52)bad debts ratio 坏帐比率 zEs:OOM
B (53)bank charges 银行手续费 k[5:]5lp+
B (54)bank overdraft 银行透支 o 6)U\z
B (55)bank reconciliation 银行存款调节表 Zd8`95
B (56)bank statement 银行对账单 `z<I<
B (57)bankruptcy 破产 trMwFpfu
B (58)basis of apportionment 分摊基础 IOOK[g.?h
B (59)batch 批量 F0/!+ho
B (60)batch costing 分批成本计算 (A\\s$fE/1
B (61)beta factor B(市场)风险因素 v8
pOA<s
B (62)bill 账单 Eanwk` Rx
B (63)bill of exchange 汇票 7&vDx=W
B (64)bill of landing 提单 b VcA#7
uA
B (65)bill of materials 用料预计单 ugS
B (66)bill payable 应付票据 k83S.*9Mx
B (67)bill receivable 应收票据 CK(`]-q>,
B (68)bin card 存货记录卡 ^D A<=C-[!
B (69)bonus 红利 9
f=~E8P
B (70)book-keeping 薄记 zAH6SaI$
B (71)Boston classification 波士顿分类 -qdt$jIM
B (72)breakeven chart 保本图 .g!K| c
B (73)breakeven point 保本点 ecyN};V>
B (74)breaking-down time 复位时间 ZP9x3MHe
B (75)budget 预算 g,s^qW0vds
B (76)budget center 预算中心 `{9bf)vP6
B (77)budget cost allowance 预算成本折让 yVgHu#?PM
B (78)budget manual 预算手册 >IJX=24Rc
B (79)budget period 预算期间 #;/ob-
B (80)budgetary control 预算控制 )_SpY\J
B (81)budgeted capacity 预算生产能力 xt1\Sie
B (82)burden 制造费用 R 0YWe
B (83)business center 经营中心 )F,z pGG
B (84)business entity 营业个体 'C)
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B (85)business unit 经营单位 %'.3t|zH
B (86)buy-out management 管理性购买产权 /o9
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B (87)by-product 副产品 I
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C (88)called-up share capital 催缴股本 MM(\>J[Uq
C (89)capacity 生产能力 ~9n30j%]s
C (90)capacity ratios 生产能力比率 -.l.@
C (91)capital 资本 LpN3cy>U
C (92)capital assets pricing model资本资产计价模式 2
:wgt
C (93)capital commitment 承诺资本 U;t1
K
C (94)capital employed 已运用的资本 x.Tulo0/
C (95)capital expenditure 资本支出 }mpFo2
C (96)capital expenditureauthorization 资本支出核准 I %|;M%B
C (97)capital expenditure control 资本支出控制 61](a;Di
C (98)capital expenditure proposal资本支出申请 5:(/k\9+yv
C (99)capital funding planning 资本基金筹集计划 YFP<^y=
C (100)capital gain 资本收益 H`1q8}m
C (101)capital investment appraisal资本投资评估 yf/i)
C (102)capital maintenance 资本保全
@W-0ybv
C (103)capital resource planning 资本资源计划 _fS4a134R
C (104)capital surplus 资本盈余 m}6Jdt'|
C (105)capital turnover 资本周转率 2@Oz _?O=
C (106)card 记录卡 m~-O}i~)
C (107)cash 现金 c&C*'c-r
C (108)cash account 现金账户 Ako]34Rl,
C (109)cash book 现金账薄 ic}mru
C (110)cash cow 金牛产品 wlgR =l
C (111)cash flow 现金流量 @D>qo=KPM
C (112)cash discounted 现金贴现 8J:=@X^}
C (113)cash flow budget 现金流量预算 ^0 &jy:{
C (114)cash flow statement 现金流量表 zxkO&DGRbN
C (115)cash ledger 现金分类账 |G_, 1$
C (116)cash limit 现金限额 q7<=1r+
C (117)CCA 现时成本会计 /}9)ZYMx
C (118)center 中心 O_L>We@3E
C (119)changeover time 变更时间 #HZ W57"
C (120)chartered entity 特许经济个体 "RgP!
C (121)cheque 支票 Q" r y@
(I
C (122)cheque register 支票登记薄 3!{Tw6A8(
C (123)coin analysis 零钱分类 }{)Rnb@
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C (124)classification 分类 <<R2
X1
C (125)clock card 工时卡 J&&)%&h'I
C (126)code 代码 g'cVsO)S
C (127)commitment accounting 承诺确认会计 aJ}hlM>
C (128)common cost 共同成本 _|T{2LvwT
C (129)company limited byguarantee 有限担保责任公司 |K9*><P?)2
C (130)company limited shares 股份有限公司 2_}oOt?qiM
C (131)competitive position 竞争能力状况 (I/iD.A
C (132)concept 概念 A]ZQ?-L/
C (133)conglomerate 跨行业企业
~t n$AtK
C (134)consistency concept 一致性概念 %xr'96d
C (135)consolidated accounts 合并报表 'x5p ?m
C (136)consolidation accounting 合并会计 7M8 cF>o
C (137)consortium 财团 -[}Aka,f!
C (138)contingency plan 应急计划 ~'F.tB
C (139)contingent liabilities 或有负债 "Mz#1Laby`
C (140)continuous operation 连续生产 &hrMpD6z6i
C (141)contra 抵消 ;hF}"s
hJN
C (142)contract cost 合同成本 hV:++g
C (143)contract costing 合同成本计算 e4|a^lS;
C (144)contribution 贡献毛益 z?pi/`y8>
C (145)contribution centre 贡献中心 {Qc,Nl
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C (146)contribution chart 贡献图 ZMLN
;.{Na
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 m#[9F']Z`
C (148)contribution to salesration 贡献毛益对销售比率
TO.STK`
C (149)control 控制 ,:2Z6~z{
C (150)control account 控制帐户 O(VWJ@EHn
C (151)control limits 控制限度 (<rE1w2s:
C (152)controllability concept 可控制概念
q*94vo-
C (153)controllable cost 可控制成本 /:ZwGyT;
C (154)conversion cost 加工成本 hQ(^;QcSu
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 mG$N%`aG
C (156)corporate appraisal 公司评估 .)=*Yr M
C (157)corporate planning 公司计划 oUO3,2bn
C (158)corporate social reporting 公司社会报告 w}#3 pU<<
C (159)corporation 股份公司 zliMG=6
C (160)cost 成本 /q}(KJX
C (161)cost account 成本帐户 -v-kFzu
C (162)cost accounting 成本会计 HEAW](s
C (163)cost accounting manual 成本手册 &
n6L;y-
C (164)cost accounts calendar 成本报表的日历时间 ||fw!8E
C (165)cost adjustment 成本调整 Hpa6;eT
C (166)cost allocation 成本分配 <$K=3&:s8q
C (167)cost apportionment 成本分摊 Ijap%l1I
C (168)cost attribution 成本归属 crOSr/I$
C (169)cost audit 成本审计 }V*?~.R
C (170)cost behaviour 成本性态
J9OL>!J
C (171)cost benefit analysis 成本效益分析 -agB ]j
C (172)cost center 成本中心 d2V\T+=
C (173)cost driver 成本动因