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注会《审计》英语常用词汇 c2Y\bKeN
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1.audit 审计 3?!c<^"e
2.attestation 鉴证 :#N]s
3.credibility 可信赖程度 01]W@\(
4.audit of financial statements 财务报表审计 8ddBQfCY
5.agreed-upon procedures 执行商定程序 kD((1v*D$
6.high levels of assurance 高水平保证 I}}>M#
7.compilation 编制 p<FqK/
8.reliability 可靠性 lgbq^d
9.relevance 相关性 5+(Cp3
10.professional skepticism 职业谨慎 g<8Oezi 65
11.objectivity 客观性 `C^0YGO%
12. professional competence 专业胜任能力 @FRas00)|
13.Senior/CPA-in-charge 项目经理 TeJ=QpGW2
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 19Mu}.+;
16.the client 委托人 wkJ@#jD*[
17.change CPA 更换注册会计师 *A0d0M]cg
18.the existing CPA 现任注册会计师 [BEQ ~A_I
19.the successor CPA 后任注册会计师 g-/ }*ml
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 :{KpnJvd
22.expert 专家 :"K9(XKKU
23.the board of directors 董事会 sM9utR
24.knowledge of the entity‘ s business 了解被审计单位情况 ,"?8
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 V'K:52
27.a general knowledge of —— 初步了解―――的情况 )]zsAw`/
28.a more knowledge of—— 进一步了解的情况 z6Nz)$!_i
29.the prior year‘s working papers 以前年度工作底稿 *c(YlfeZ#
30.minutes of meeting 会议纪要 1>bNw-kz7
31.business risks 经营风险 gBXoEn]
32.appropriateness 适当性 -x!JTx[K
33.accounting estimate 会计估计 tU.~7f#+A
34.management representations 管理层声明 ahN8IV=+Gm
35.going concern assumption 持续经营假设 8rLhOA
36.audit plan 审计计划 `
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37.significant audit areas 重点审计领域 !R[~Z7b6
38.error 错误 $h
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39.fraud舞弊 "=2'O qp1
40.modified or additional procedures 修改或追加审计程序 q0nIJ(
41.misappropriation of assets 侵占资产 Y/L*0M.<
42.transactions without substance 虚假交易 |Rm_8n%m
43.unusual pressures 异常压力 #9HX"<5
44.the suspected noncompliance 涉嫌存在违法行为 Bf3 QB]9
45.materialiy 重要性 D]WrPWL8v
46.exceed the materiality level 超过重要性水平 jq_ i&~S
47.approach the materiality level 接近重要性水平 j@/p: fk
48.an acceptably low level 可接受水平 6|4ID"
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 j.\0p-,
50.misstatements or omissions 错报或漏报 ZT<VDcP{
51.aggregate 总计 R I:kp.V
52.subsequent events 期后事项 H=mFc@
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53.adjust the financial statements 调整财务报表 MG^YT%f
54.perform additional audit procedures 实施追加的审计程序 NLt"yD3t
55.audit risk 审计风险 _9<Mo;C
56.detection risk 检查风险 MIqH%W.ru
57.inappropriate audit opinion 不适当的审计意见 l.BiE<&
58.material misstatement 重大的错报 2g5jGe*0
59.tolerable misstatement 可容忍错报 xO4""/n
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 tF.N
62.simall business 小规模企业 ~1nKL0C6u
63.accounting system 会计系统 PE?ICou
64.test of control 控制测试 m;ju@5X
65.walk-through test 穿行测试 G(bl)p^
66.communication 沟通 nXERj; Q"
67.flow chart 流程图 3XDuo|(
68.reperformance of internal control 重新执行 ^-"tK:{
69.audit evidence 审计证据 f @Vd'k<
70.substantive procedures 实质性程序 ^Iqu ^n?2.
71.assertions 认定 a>,Zp*V(
72.esistence 存在 b&RsxW7
73.occurrence 发生 <s$Jj><
74.completeness 完整性 lWUQkS
75.rights and obligations 权利和义务 4,BJK`{
76.valuation and allocation 计价和分摊 dt/-0~U
77.cutoff 截止 J.]`l\
78.accuracy 准确性 XQ8q)B=
79.classification 分类 l9&L$,=
80.inspection 检查 h+j*vX/!
81.supervision of counting 监盘 U6YHq2<
82.observation 观察 #] ;ulDq
83.confirmation 函证 G?Za/G
84.computation 计算 .fS{j$
85.analytical procedures 分析程序
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86.vouch 核对 O,#,` 2Qc
87.trace 追查 4E+8kz'
88.audit sampling 审计抽样 (B03f$8}*_
89.error 误差 _v++NyZXx
90.expected error 预期误差 ?6h~P:n
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91.population 总体 VHv L:z
92.sampling risk 抽样风险 UUF]45t>
93.non- sampling risk 非抽样风险 ?A-f_0<0
94.sampling unit 抽样单位 uavyms^
95.statistical sampling 统计抽样 alBnN<UM
96.tolerable error 可容忍误差 ant2];0p
97.the risk of under reliance 信赖不足风险 Hoi~(Vc.
98.the risk of over reliance 信赖过度风险 ;J:* r0
99.the risk of incorrect rejection 误拒风险 8/;@4^Ux
100. the risk of incorrect acceptance 误受风险 7G0;_f{
101.working trial balance 试算平衡表 $9u:Ox
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102.index and cross-referencing 索引和交叉索引 >;%LW}
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103.cash receipt 现金收入 9_~9?5PU
104.cash disbursement 现金支出 NLU
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105.bank statement 银行对账单 !/X>k{
106.bank reconciliation 银行存款余额调节表 AtxC(gm 1
107.balance sheet date 资产负债表日 n(CM)(ozU
108.net realizable value 可变现净值 XV,ce~ro[
109.storeroom 仓库
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110.sale invoice 销售发票 4JXJ0T ar
111.price list 价目表 fUZCP*7>
112.positive confirmation request 积极式询证函 c{ qTVi5e
113.negative confirmation request 消极式询证函 3sDyB-\&
114.purchase requisition 请购单 ?a'EkZ.dB
115.receiving report 验收报告
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116.gross margin 毛利 P/Y)Yx_(
117.manufacturing overhead 制造费用 7p>T6jK)
118.material requisition 领料单 *:`fgaIDa
119.inventory-taking 存货盘点 D%6}x^`Qk
120.bond certificate 债券 K??jV&Xor
121.stock certificate 股票
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122.audit report 审计报告 J/PK#<
123.entity 被审计单位 XinKG<3!
124.addressee of the audit report 审计报告的收件人 n#B}p*G
125.unqualified opinion 无保留意见 ==trl#kQ%%
126.qualified opinion 保留意见 ~RZN+N
127.disclaimer of opinion 无法表示意见 ;ULw-&]P
128.adverse opinion 否定意见 !)05,6WQ
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A (1)ABC 作业基础成本计算 CIRMAX
A (2)absorbed overhead 已吸收制造费用 IoV"t,
A (3)absorption costing 吸收成本计算 R[TaP7n
A (4)account 账户,报表 Ak$9\Sl
A (5)accounting postulate 会计假设 GoPMWbI7
A (6)accounting series release 会计公告文件 [jEA|rd~}
A (7)accounting valuation 会计计价 /AYq^
A (8)account sale 承销清单 fgHsg@33N
A (9)accountability concept 经营责任概念 "Nz"|-3Irv
A (10)accountancy 会计职业 z80*Ylx
A (11)accountant 会计师 ~{N#JO
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A (12)accounting 会计 ]/AU_&
A (13)agency cost 代理成本 jaMpi^
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A (14)accounting bases 会计基础 NGEE'4!i7T
A (15)accounting manual 会计手册 <TSps!(#
A (16)accounting period 会计期间 X7gB.=\X
A (17)accounting policies 会计方针 Lmw)Ts>
A (18)accounting rate of return 会计报酬率 x}x )h3e
A (19)accounting reference date 会计参照日 L:Faq1MG
A (20)accounting reference period 会计参照期间 OT"j V
A (21)accrual concept 应计概念 n"Jj'8k
A (22)accrual expenses 应计费用 dkSd
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A (23)acid test ration 速动比率(酸性测试比率) @Y+kg
A (24)acquisition 购置 j
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A (25)acquisition accounting 收购会计 t{B6W)q
A (26)activity based accounting 作业基础成本计算
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A (27)adjusting events 调整事项 {n S(B
A (28)administrative expenses 行政管理费 TP Y&O{q
A (29)advice note 发货通知 0/cgOP!^
A (30)amortization 摊销 qR
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A (31)analytical review 分析性检查 aD~S~L!
A (32)annual equivalent cost 年度等量成本法 WMFn#.aY5
A (33)annual report and accounts 年度报告和报表 =w:H9uj6F
A (34)appraisal cost 检验成本 )5Cqyp~P
A (35)appropriation account 盈余分配账户 Cn.dv
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A (36)articles of association 公司章程细则 }R:oWR
A (37)assets 资产 x/0x&la
A (38)assets cover 资产保障 n"R$b:
A (39)asset value per share 每股资产价值 Z$35`:x&h
A (40)associated company 联营公司 =YtK@+| i
A (41)attainable standard 可达标准 j9cB<atL
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A (42)attributable profit 可归属利润 ,3)JZ
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A (43)audit 审计 d Z+7S`{
A (44)audit report 审计报告 <YWu/
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A (45)auditing standards 审计准则 ")fgQ3XZ
A (46)authorized share capital 额定股本 EAF\7J*
A (47)available hours 可用小时 t=[/
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A (48)avoidable costs 可避免成本 Yt r*"-
B (49)back-to-back loan 易币贷款 P)ne^_
B (50)backflush accounting 倒退成本计算 C3 m_sv#e
B (51)bad debts 坏帐 dO-Zj#%7z8
B (52)bad debts ratio 坏帐比率 <FN+
B (53)bank charges 银行手续费 =E~_F>SD
B (54)bank overdraft 银行透支 ~\%H0.P6
B (55)bank reconciliation 银行存款调节表 .0|_J|{
B (56)bank statement 银行对账单 b}N\h<\G
B (57)bankruptcy 破产 FE06,i\{
B (58)basis of apportionment 分摊基础 viVn
B (59)batch 批量 9YBlMf`KEf
B (60)batch costing 分批成本计算 A\ tBmL_s
B (61)beta factor B(市场)风险因素 #EH\Q%
B (62)bill 账单 YT@H^=
B (63)bill of exchange 汇票 6$fwpW
B (64)bill of landing 提单 2[KHmdgtB
B (65)bill of materials 用料预计单 (c[DQS j
B (66)bill payable 应付票据 LC0-O1
B (67)bill receivable 应收票据 @*$"6!3s5
B (68)bin card 存货记录卡 #;"lBqxY`
B (69)bonus 红利 BJsN~`=r
B (70)book-keeping 薄记 r&XxF>
B (71)Boston classification 波士顿分类 w *o _s
B (72)breakeven chart 保本图 d~b@F&mf
B (73)breakeven point 保本点 pf3-
B (74)breaking-down time 复位时间 5%DHF-W)
B (75)budget 预算 u5,vchZ
B (76)budget center 预算中心 ==bT0-M.~
B (77)budget cost allowance 预算成本折让 dBW4%Zh
B (78)budget manual 预算手册 li~=85 J
B (79)budget period 预算期间 `oE.$~'
B (80)budgetary control 预算控制 Ba
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B (81)budgeted capacity 预算生产能力 YJwffV}nd
B (82)burden 制造费用 }5?|iUH|
B (83)business center 经营中心 Ft>,
B (84)business entity 营业个体 JJP!9<
B (85)business unit 经营单位 NV`7VYU
B (86)buy-out management 管理性购买产权 ,w_C~XN$t
B (87)by-product 副产品 a$
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C (88)called-up share capital 催缴股本 @9MrTP
C (89)capacity 生产能力 ;i
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C (90)capacity ratios 生产能力比率 o6r
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C (91)capital 资本
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C (92)capital assets pricing model资本资产计价模式 ?gXdi<2Qn
C (93)capital commitment 承诺资本 4{"
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C (94)capital employed 已运用的资本 XJ3aaMh"
C (95)capital expenditure 资本支出 cty
C (96)capital expenditureauthorization 资本支出核准 1sfs!b&E
C (97)capital expenditure control 资本支出控制 ~@iYP/=/Q
C (98)capital expenditure proposal资本支出申请 '_xa>T}
C (99)capital funding planning 资本基金筹集计划 ;S+"z;$m
C (100)capital gain 资本收益 .O9Pn,:
C (101)capital investment appraisal资本投资评估 c5{3
C (102)capital maintenance 资本保全 gac/%_-HH7
C (103)capital resource planning 资本资源计划 V}4u1oG
C (104)capital surplus 资本盈余 sAPYQ
C (105)capital turnover 资本周转率 7L!q{%}
C (106)card 记录卡 "o<&3c4
C (107)cash 现金 ?qtL*;
C (108)cash account 现金账户 ATI2
C (109)cash book 现金账薄 Wt!NLlN8
C (110)cash cow 金牛产品 4n.EA,:g:(
C (111)cash flow 现金流量 8#a2 kR<b
C (112)cash discounted 现金贴现 pKk{Q0Rt
C (113)cash flow budget 现金流量预算 iIg99c7/&9
C (114)cash flow statement 现金流量表 p,#**g:
C (115)cash ledger 现金分类账 5U(ry6fI=
C (116)cash limit 现金限额 "J3n_3+
C (117)CCA 现时成本会计 -O[9{`i]
C (118)center 中心 =]sM,E,n
C (119)changeover time 变更时间 /f,*|
C (120)chartered entity 特许经济个体 w;T?m,"
C (121)cheque 支票
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C (122)cheque register 支票登记薄 7p,!<X}%
C (123)coin analysis 零钱分类 $C6O<A
C (124)classification 分类 {+|Em (M
C (125)clock card 工时卡 {hKf
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C (126)code 代码 ,SoqVboRl
C (127)commitment accounting 承诺确认会计 (t-JGye>
C (128)common cost 共同成本 J<7nOB}OD
C (129)company limited byguarantee 有限担保责任公司 M'ZA(LVp
C (130)company limited shares 股份有限公司 C.{z+
C (131)competitive position 竞争能力状况 <ApzcyC
C (132)concept 概念 )Ft>X9$
C (133)conglomerate 跨行业企业 =tfS@o/n
C (134)consistency concept 一致性概念 ILXV yU
C (135)consolidated accounts 合并报表 /%h<^YDBf
C (136)consolidation accounting 合并会计 J(x42Q}*S
C (137)consortium 财团 {@<EVw
C (138)contingency plan 应急计划 e/ V8lo
C (139)contingent liabilities 或有负债 4[m4u6z=
C (140)continuous operation 连续生产 o2NU~Ub
C (141)contra 抵消 $5#+;A'Q+
C (142)contract cost 合同成本 ik|iAWy
C (143)contract costing 合同成本计算 8w4cqr4m
C (144)contribution 贡献毛益 \Y}nehxG@
C (145)contribution centre 贡献中心 YW)&IA2
C (146)contribution chart 贡献图 5y|/}D>
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Y,C3E>}Dq
C (148)contribution to salesration 贡献毛益对销售比率 t0gLz
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C (149)control 控制 (8OaXif
C (150)control account 控制帐户 ?hwT{h
C (151)control limits 控制限度 ih/MW_t=m=
C (152)controllability concept 可控制概念 c{s%kVOzg
C (153)controllable cost 可控制成本 IH0qx_;P&
C (154)conversion cost 加工成本 [#6Eax,j
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 N6_<[`
C (156)corporate appraisal 公司评估 xk8P4`;d$
C (157)corporate planning 公司计划 9DP6g<>B
C (158)corporate social reporting 公司社会报告 m>@ *-
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C (159)corporation 股份公司 or1D
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C (160)cost 成本 c_^-`7
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C (161)cost account 成本帐户 Jri"Toz0
C (162)cost accounting 成本会计 #97w6,P+
C (163)cost accounting manual 成本手册 y9L:2f\
C (164)cost accounts calendar 成本报表的日历时间 ?Wm.'S'to
C (165)cost adjustment 成本调整 ;.P9t`*
C (166)cost allocation 成本分配 7ehs+GI
C (167)cost apportionment 成本分摊 !`%3?}mv,
C (168)cost attribution 成本归属 Y!|*`FII
C (169)cost audit 成本审计 F2$Z4%x#
C (170)cost behaviour 成本性态 AHre#$`97
C (171)cost benefit analysis 成本效益分析
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C (172)cost center 成本中心 8P'zQ:#RV
C (173)cost driver 成本动因