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注会《审计》英语常用词汇 Gk2\B]{
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1.audit 审计 72} MspzUt
2.attestation 鉴证 z7F~;IB*u
3.credibility 可信赖程度 r: n^U#
4.audit of financial statements 财务报表审计 waXA%u50
5.agreed-upon procedures 执行商定程序
(`gqLPx[
6.high levels of assurance 高水平保证 ZbCu -a{v
7.compilation 编制 %VsuGA
8.reliability 可靠性 ;7&RmIXKh'
9.relevance 相关性 v]gJ 7x
10.professional skepticism 职业谨慎 ihKnZcI$i
11.objectivity 客观性 LOi5 ^Um|
12. professional competence 专业胜任能力 5SFeJBS
13.Senior/CPA-in-charge 项目经理 [-_u{j
14.audit engagement letter 业务约定书 YVZm^@ZVV
15.recurring audit 连续审计 oT$w14b
16.the client 委托人 T>d-f=(9KH
17.change CPA 更换注册会计师 o
<8L,u(U
18.the existing CPA 现任注册会计师
Aki8#
19.the successor CPA 后任注册会计师 axnkuP(
20.the preceding CPA前任注册会计师 o6K\z+.{
21.issue the audit report 出具审计报告 h9LA&!
22.expert 专家 30g-J(Zg
23.the board of directors 董事会 f&B&!&gZ
24.knowledge of the entity‘ s business 了解被审计单位情况 +LV~%?W
25.assess material misstatement risks评估重大错报风险 ^3IO.`|
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 Ix !O&_6s
27.a general knowledge of —— 初步了解―――的情况 s$J0^8Q~i
28.a more knowledge of—— 进一步了解的情况 FVsV
Y1
29.the prior year‘s working papers 以前年度工作底稿 SfQ,uD6
30.minutes of meeting 会议纪要 lM"@v
NgK
31.business risks 经营风险 (F~i
32.appropriateness 适当性 G $:T!
33.accounting estimate 会计估计 Rer
\='
34.management representations 管理层声明 %7pT\8E5
35.going concern assumption 持续经营假设 YY{S0jnhF
36.audit plan 审计计划 Zz=+?L
37.significant audit areas 重点审计领域 ^rjICF e
38.error 错误 XKLkJZN
39.fraud舞弊 Y<%$;fx$Sx
40.modified or additional procedures 修改或追加审计程序 n
!]_o
41.misappropriation of assets 侵占资产 (}vi"mCeW
42.transactions without substance 虚假交易 N|?"=4Z?
43.unusual pressures 异常压力 6",1JH,;p
44.the suspected noncompliance 涉嫌存在违法行为 5Y)*-JY1g
45.materialiy 重要性 g5lf-}?
46.exceed the materiality level 超过重要性水平 i,M<}e1
47.approach the materiality level 接近重要性水平 i[H`u,%+(
48.an acceptably low level 可接受水平 U)=?3}s(
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 DY'D]*'7$
50.misstatements or omissions 错报或漏报 )FGm5-K@
51.aggregate 总计 3|-)]^1O
52.subsequent events 期后事项 Eic/#j{4
53.adjust the financial statements 调整财务报表 o X )r4H?
54.perform additional audit procedures 实施追加的审计程序 _n@#Lufx
55.audit risk 审计风险 5X4; (Qj
56.detection risk 检查风险 fmY=SqQG-
57.inappropriate audit opinion 不适当的审计意见 4!,x3H'
58.material misstatement 重大的错报 a,x-akZWf
59.tolerable misstatement 可容忍错报 i&$L$zf,
60.the acceptable level of detection risk 可接受的检查风险 +DaPXZ5.
61.assessed level of material misstatement risk 重大错报风险的评估水平 -("sp
62.simall business 小规模企业 *KN ' 0Z@W
63.accounting system 会计系统 q3TAWNzI0
64.test of control 控制测试 &z8@ rk|
65.walk-through test 穿行测试 \-$wY
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66.communication 沟通 jQ@z!GirT
67.flow chart 流程图 (e6JI]tz{
68.reperformance of internal control 重新执行 lX/s
Q
69.audit evidence 审计证据 k?3NF:Yy7
70.substantive procedures 实质性程序 Hly2{hokq
71.assertions 认定 }p$>V,u
72.esistence 存在 vzM8U>M
73.occurrence 发生 thIuK V{CO
74.completeness 完整性 QI'ul e
75.rights and obligations 权利和义务 1[OCoj o<
76.valuation and allocation 计价和分摊 kL\
FY
77.cutoff 截止 ;D&FZ|`(u
78.accuracy 准确性 EE(1;]d-
79.classification 分类 #mLF6"A
80.inspection 检查 NK;%c-r0v7
81.supervision of counting 监盘 k#NIY4%.
82.observation 观察 nh"nSBRxk
83.confirmation 函证 A-Be}A
84.computation 计算 =7wI/5iN
85.analytical procedures 分析程序 <]xG
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86.vouch 核对 YAQ]2<H
87.trace 追查 fT.18{'>
88.audit sampling 审计抽样 GM=r{F
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89.error 误差 {z>fe
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90.expected error 预期误差 +XCLdf}dC
91.population 总体 `w';}sQA7
92.sampling risk 抽样风险 dU<\FW_
93.non- sampling risk 非抽样风险 L|pMq!@J
94.sampling unit 抽样单位 ?
XN=Er^
95.statistical sampling 统计抽样 `dekaRo
96.tolerable error 可容忍误差 }vzP\
97.the risk of under reliance 信赖不足风险 z)p(
l!
98.the risk of over reliance 信赖过度风险 hAX@|G.
99.the risk of incorrect rejection 误拒风险 O?5uCh$H
100. the risk of incorrect acceptance 误受风险 KM
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101.working trial balance 试算平衡表 X)^eaw]Q0
102.index and cross-referencing 索引和交叉索引 S^(OjS
103.cash receipt 现金收入 l{ <+V)
104.cash disbursement 现金支出 @a2n{
105.bank statement 银行对账单 Yci>'$tQ
106.bank reconciliation 银行存款余额调节表 BBuI|lr
107.balance sheet date 资产负债表日 qM78s>\-h
108.net realizable value 可变现净值 E#}OIZ\S
109.storeroom 仓库 `Cq&;-u
110.sale invoice 销售发票 /iURP-rl
111.price list 价目表 d1]CN6 7{G
112.positive confirmation request 积极式询证函 C'$w*^me
113.negative confirmation request 消极式询证函 l7#5
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114.purchase requisition 请购单 Pt< JF
115.receiving report 验收报告 Cge@A'
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116.gross margin 毛利 d1CQ;,Df<
117.manufacturing overhead 制造费用 !Q[j;f
118.material requisition 领料单 *g7BR`Bt]z
119.inventory-taking 存货盘点 Io_bS+
120.bond certificate 债券 ?1Os%9D*
121.stock certificate 股票 t7GK\B8:
122.audit report 审计报告
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123.entity 被审计单位 d8D0 28d
124.addressee of the audit report 审计报告的收件人 r{\c.\
125.unqualified opinion 无保留意见 ls[0X82F
126.qualified opinion 保留意见 j=|cx+nb
127.disclaimer of opinion 无法表示意见 Nini8@d
128.adverse opinion 否定意见 oP>+2.i
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A (1)ABC 作业基础成本计算 4^uQB(}Z
A (2)absorbed overhead 已吸收制造费用 K(jo [S
A (3)absorption costing 吸收成本计算 n vzk P{
A (4)account 账户,报表 (4]M7b[S$
A (5)accounting postulate 会计假设 r~rft w
A (6)accounting series release 会计公告文件 rnAQwm-8O%
A (7)accounting valuation 会计计价 I;xSd.-
A (8)account sale 承销清单 H!SFSgAu
A (9)accountability concept 经营责任概念 m&S *S_c
A (10)accountancy 会计职业 )+GwYt
A (11)accountant 会计师 [vv $"$z
A (12)accounting 会计 d{/#A%.
A (13)agency cost 代理成本 lV%oIf[OB
A (14)accounting bases 会计基础 :/A7Z<u,
A (15)accounting manual 会计手册 @!'rsPrI
A (16)accounting period 会计期间 oRkh>yj'
A (17)accounting policies 会计方针 P{m(.EC_
A (18)accounting rate of return 会计报酬率 vJ,r}$H3
A (19)accounting reference date 会计参照日 KBC?SxJSJc
A (20)accounting reference period 会计参照期间 h~EGRg
A (21)accrual concept 应计概念 q4MR9ig1E_
A (22)accrual expenses 应计费用 E P3Vz8^
A (23)acid test ration 速动比率(酸性测试比率) `\-<tk9
A (24)acquisition 购置 jK^Q5iD
A (25)acquisition accounting 收购会计 j+"w2
A (26)activity based accounting 作业基础成本计算 |hl:!j.t
A (27)adjusting events 调整事项 E.N@qMn~
A (28)administrative expenses 行政管理费 L;GkG! g
A (29)advice note 发货通知 UaCfXTG
A (30)amortization 摊销 X 0vcBHh
A (31)analytical review 分析性检查 sHqa(ynK
A (32)annual equivalent cost 年度等量成本法 S(^HIJK
A (33)annual report and accounts 年度报告和报表 h0.2^vM)R
A (34)appraisal cost 检验成本 X
aE;i57$l
A (35)appropriation account 盈余分配账户 ]\Z8MxFD
A (36)articles of association 公司章程细则 WAt= T3
A (37)assets 资产 ]?G|:Kx$y%
A (38)assets cover 资产保障 Ce/l[v
A (39)asset value per share 每股资产价值 XCyU)[wY
A (40)associated company 联营公司 xlcL;e&^P
A (41)attainable standard 可达标准 ;rRV=$y
4`e[gvh
A (42)attributable profit 可归属利润 X$2f)3
A (43)audit 审计 <k?pnBI_
A (44)audit report 审计报告 EVlj#~mV
A (45)auditing standards 审计准则 fc&djd`FuX
A (46)authorized share capital 额定股本
S4U}u l
A (47)available hours 可用小时 m'zve%G
A (48)avoidable costs 可避免成本 \
)WS^KR%
B (49)back-to-back loan 易币贷款 p'`?CJq8
B (50)backflush accounting 倒退成本计算 {E[t(Ig
B (51)bad debts 坏帐 ,njlKkFw^Z
B (52)bad debts ratio 坏帐比率 >[2;
B (53)bank charges 银行手续费
NDUH10Y:[
B (54)bank overdraft 银行透支 hd*GDjmRQ/
B (55)bank reconciliation 银行存款调节表 ^H0#2hFa
B (56)bank statement 银行对账单 9:E: 3%%
B (57)bankruptcy 破产 A.vf)hO
B (58)basis of apportionment 分摊基础 "Zfm4Nx"
B (59)batch 批量 HLkI?mW<
B (60)batch costing 分批成本计算 u69UUkG
B (61)beta factor B(市场)风险因素 ck< `kJ`b
B (62)bill 账单 Ht:\
z;cu
B (63)bill of exchange 汇票 #w3J+U 6r
B (64)bill of landing 提单 &,P; 7 R
B (65)bill of materials 用料预计单 zpD?5
B (66)bill payable 应付票据
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B (67)bill receivable 应收票据 %8H$62w]
B (68)bin card 存货记录卡 f
G d1
B (69)bonus 红利 '&+]85_&$
B (70)book-keeping 薄记 W#+f2 RR
B (71)Boston classification 波士顿分类 0xx4rpH
B (72)breakeven chart 保本图 G6.lRaPu"m
B (73)breakeven point 保本点 DRpFEWsm
B (74)breaking-down time 复位时间 g>@a
B (75)budget 预算 boI&q>-6Re
B (76)budget center 预算中心 &) 64:l&
B (77)budget cost allowance 预算成本折让 d>?C?F
B (78)budget manual 预算手册 '?jsH+j+
B (79)budget period 预算期间 Xj{gyLs
B (80)budgetary control 预算控制 'QQq0.
B (81)budgeted capacity 预算生产能力 a>6D3n
W
B (82)burden 制造费用 J'ZC5Xr
B (83)business center 经营中心 3%+!qm
B (84)business entity 营业个体 ?nPG#Z|%
B (85)business unit 经营单位 1c{m
rsB
B (86)buy-out management 管理性购买产权 Wco2i m
B (87)by-product 副产品 b}DC|?~M
C (88)called-up share capital 催缴股本 @ x .`z
C (89)capacity 生产能力 z4 <_>)p
C (90)capacity ratios 生产能力比率 6J\ 2=c`
C (91)capital 资本 v6|j.;
C (92)capital assets pricing model资本资产计价模式 Dw/vXyZ
C (93)capital commitment 承诺资本 b*Q3j}c Z
C (94)capital employed 已运用的资本 Qd~z<U l
C (95)capital expenditure 资本支出 H~TuQ
C (96)capital expenditureauthorization 资本支出核准 SXP(C^?C
C (97)capital expenditure control 资本支出控制 fgs@oaoZ
C (98)capital expenditure proposal资本支出申请 EjFn\|VK
C (99)capital funding planning 资本基金筹集计划 F3qCtx*N
C (100)capital gain 资本收益 ^r-d.1
C (101)capital investment appraisal资本投资评估 X0iy
C (102)capital maintenance 资本保全 t=X=",)f
C (103)capital resource planning 资本资源计划 P6Y+ u
C (104)capital surplus 资本盈余 /{: XYeX
C (105)capital turnover 资本周转率 \gA<yz-;N
C (106)card 记录卡 X4]miUmh
C (107)cash 现金 "-djA, `
C (108)cash account 现金账户
HAL\j5i
C (109)cash book 现金账薄 ht*(@MCr<
C (110)cash cow 金牛产品 Z1jxu;O(
C (111)cash flow 现金流量 <{k`
K[)
C (112)cash discounted 现金贴现 2F>Y{3&
C (113)cash flow budget 现金流量预算 HHZw-/s,%
C (114)cash flow statement 现金流量表 4b[bj").A
C (115)cash ledger 现金分类账 =}%#j0a4
C (116)cash limit 现金限额 _7\`xU
C (117)CCA 现时成本会计 $cK}Tlq
C (118)center 中心 @I-,5F|r
C (119)changeover time 变更时间 >O<a9wz
C (120)chartered entity 特许经济个体 f]#\&"
C (121)cheque 支票 S
't9F
C (122)cheque register 支票登记薄 /='0W3+o*L
C (123)coin analysis 零钱分类 $K!Jm7O\
C (124)classification 分类 $cIaLq
C (125)clock card 工时卡 |,@D<
C (126)code 代码 kmc_%Wm}
C (127)commitment accounting 承诺确认会计 F{;#\Ob
C (128)common cost 共同成本 6i-G{)=l
C (129)company limited byguarantee 有限担保责任公司 ,{!,%]bC
C (130)company limited shares 股份有限公司 26g]_Igq
C (131)competitive position 竞争能力状况 >t)Pcf|s
C (132)concept 概念 r}&&e BY
f
C (133)conglomerate 跨行业企业 F$DA/ {.D
C (134)consistency concept 一致性概念 iMJt8sd
C (135)consolidated accounts 合并报表 s2"`j-iQ
C (136)consolidation accounting 合并会计 iAZ8Y/
C (137)consortium 财团 _\KFMe=PV
C (138)contingency plan 应急计划 `@
YV
C (139)contingent liabilities 或有负债 Ij7P-5=<
C (140)continuous operation 连续生产 {h|<qfH
C (141)contra 抵消 }< H> 9iJ:
C (142)contract cost 合同成本 l>K+4
C (143)contract costing 合同成本计算 z`IW[N7Z
C (144)contribution 贡献毛益 2=- .@,6
C (145)contribution centre 贡献中心 ~;3#MAG
C (146)contribution chart 贡献图 PkrVQH9^w
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 a51e~mg Z`
C (148)contribution to salesration 贡献毛益对销售比率 2L1y4nnbwo
C (149)control 控制 7H)$NG<U$
C (150)control account 控制帐户 &RYdSXM
C (151)control limits 控制限度 5PO_qr=Hx
C (152)controllability concept 可控制概念 B;eka[xU
C (153)controllable cost 可控制成本 )`rD]0ua;
C (154)conversion cost 加工成本 !{r2`d09n)
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 udqrHR5
C (156)corporate appraisal 公司评估 T/g\v?>
C (157)corporate planning 公司计划 y<kUGsD
C (158)corporate social reporting 公司社会报告 V. &F%(L
C (159)corporation 股份公司 yf9"Rc~+
C (160)cost 成本 `=H*4I-"
C (161)cost account 成本帐户
I8?
C (162)cost accounting 成本会计 T4]2R
C (163)cost accounting manual 成本手册 B^/MwD>%
C (164)cost accounts calendar 成本报表的日历时间 0TmEa59P
C (165)cost adjustment 成本调整 VIz(@
C (166)cost allocation 成本分配 R>O_2`c
C (167)cost apportionment 成本分摊 &Gjpc>d
C (168)cost attribution 成本归属 (p{%]M
C (169)cost audit 成本审计 gLX<>|)*
C (170)cost behaviour 成本性态 w\acgQ^%e
C (171)cost benefit analysis 成本效益分析 UsyNn39
C (172)cost center 成本中心 Jz`jN~
C (173)cost driver 成本动因