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注会《审计》英语常用词汇 _KN/@(+F
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1.audit 审计 81F,Y)x.
2.attestation 鉴证 ^.goO]
3.credibility 可信赖程度 8IGt4UF&?
4.audit of financial statements 财务报表审计 XE rUS80
5.agreed-upon procedures 执行商定程序 CzVmNy)kl
6.high levels of assurance 高水平保证 n ~,tQV
7.compilation 编制
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8.reliability 可靠性 >x
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9.relevance 相关性 <7)Fh*W@
10.professional skepticism 职业谨慎 qX#MV>1
11.objectivity 客观性 _xrwu;o0}
12. professional competence 专业胜任能力 U)D[]BVg
13.Senior/CPA-in-charge 项目经理 A
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14.audit engagement letter 业务约定书 mfom=-q3k
15.recurring audit 连续审计 tous#(&pK
16.the client 委托人 .DguR2KT
17.change CPA 更换注册会计师 zY=jXa)K~
18.the existing CPA 现任注册会计师 ,^$|R32
19.the successor CPA 后任注册会计师 GABQUmtH
20.the preceding CPA前任注册会计师 L{8;Ud_2r
21.issue the audit report 出具审计报告 9V
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22.expert 专家
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23.the board of directors 董事会 #X`8
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24.knowledge of the entity‘ s business 了解被审计单位情况 s B
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25.assess material misstatement risks评估重大错报风险 S%mfs!E>
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 1n=_y o
27.a general knowledge of —— 初步了解―――的情况 a~]bD
28.a more knowledge of—— 进一步了解的情况 U|@V
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29.the prior year‘s working papers 以前年度工作底稿 ^,8R,S\}$
30.minutes of meeting 会议纪要 b]Z@^<_E
31.business risks 经营风险 :c.JhE3D
32.appropriateness 适当性 D'_Bz8H!p
33.accounting estimate 会计估计 K@u&(}
34.management representations 管理层声明 .Zmp
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35.going concern assumption 持续经营假设 ,Zf
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36.audit plan 审计计划 E JK0
37.significant audit areas 重点审计领域 $m| V :/
38.error 错误 NHQF^2 \\
39.fraud舞弊 @T-p2#&
40.modified or additional procedures 修改或追加审计程序 OJO!FH)
41.misappropriation of assets 侵占资产 BiwieF4x
42.transactions without substance 虚假交易 F<&!b2)ML
43.unusual pressures 异常压力 Vb|#MNf)
44.the suspected noncompliance 涉嫌存在违法行为 S :bC[}
45.materialiy 重要性 1zxq^BI
46.exceed the materiality level 超过重要性水平 h9s >LY
47.approach the materiality level 接近重要性水平 ,IHb+ K
48.an acceptably low level 可接受水平 ';B#Gx
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ]j<Bo4~Il
50.misstatements or omissions 错报或漏报 +A8j@d#:
51.aggregate 总计 SA"p\}"
52.subsequent events 期后事项 #*%q'gyHT
53.adjust the financial statements 调整财务报表 4Xj4|Rw%
54.perform additional audit procedures 实施追加的审计程序 P9Q~r<7n
55.audit risk 审计风险 DKL@wr}8
56.detection risk 检查风险 p#P~Q/;
57.inappropriate audit opinion 不适当的审计意见 eU@Cr7@,|
58.material misstatement 重大的错报 `#P$ ]:
59.tolerable misstatement 可容忍错报 =EP13J
60.the acceptable level of detection risk 可接受的检查风险 *fMpZ+;[m
61.assessed level of material misstatement risk 重大错报风险的评估水平 dl-l"9~;
62.simall business 小规模企业 .="bzgC3A
63.accounting system 会计系统 O[^%{'
64.test of control 控制测试 <O<LYN+(
65.walk-through test 穿行测试 =+:{P?*}
66.communication 沟通 `>C<}xO
67.flow chart 流程图 yay<GP?
68.reperformance of internal control 重新执行 \nNXxTxX!
69.audit evidence 审计证据 (2ot5x}`j
70.substantive procedures 实质性程序 "/Pjjb:2
71.assertions 认定 Sl2iz?
72.esistence 存在 - YqYcer
73.occurrence 发生 d*8 $>GA
74.completeness 完整性 JuR"J1MY
75.rights and obligations 权利和义务 Vv.r8IGYm
76.valuation and allocation 计价和分摊 M9\#Aq&\i
77.cutoff 截止 `4?~nbz
78.accuracy 准确性 0oZsb\
79.classification 分类 /1=4"|q>h'
80.inspection 检查 c,MOv7{x_
81.supervision of counting 监盘 _9 .(a
82.observation 观察 $``1PJoi
83.confirmation 函证 Dr&('RZ4
84.computation 计算 )>
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85.analytical procedures 分析程序 B(a-k?
86.vouch 核对 tsOrt3
87.trace 追查 jd]s<C3o
88.audit sampling 审计抽样 w27KI]%(
89.error 误差 'VyM{:8
90.expected error 预期误差 - O98pi
91.population 总体 XgN` 7!Z
92.sampling risk 抽样风险 |:[tNs*,O
93.non- sampling risk 非抽样风险 EC2+`HJ"
94.sampling unit 抽样单位 :bV mgLgG
95.statistical sampling 统计抽样 (s<Dd2&.H
96.tolerable error 可容忍误差 iX u]e;6
97.the risk of under reliance 信赖不足风险 ZRxZume<f
98.the risk of over reliance 信赖过度风险 'FlJpA}
99.the risk of incorrect rejection 误拒风险 E1dD7r\
100. the risk of incorrect acceptance 误受风险 H&1[nU{?>
101.working trial balance 试算平衡表 cMyiW$;
102.index and cross-referencing 索引和交叉索引 FMNm,O]
103.cash receipt 现金收入 v 8T$ &-HJ
104.cash disbursement 现金支出 6R-
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105.bank statement 银行对账单 K8n4oz#z
106.bank reconciliation 银行存款余额调节表 3&u_A?;
107.balance sheet date 资产负债表日 H9h@ sSg
108.net realizable value 可变现净值 !TZhQiorC
109.storeroom 仓库 0&qr
110.sale invoice 销售发票
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111.price list 价目表 d(vsE%/!
112.positive confirmation request 积极式询证函 t*@2OW`!
113.negative confirmation request 消极式询证函 lzw3= H
114.purchase requisition 请购单 WLF0US
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115.receiving report 验收报告 M02uO`Y9
116.gross margin 毛利 4h@Z/G!T3
117.manufacturing overhead 制造费用 O^/Maa/D1
118.material requisition 领料单 ]| N3eu
119.inventory-taking 存货盘点 CkJCi
120.bond certificate 债券 V.os
121.stock certificate 股票 ?)bS['^1)
122.audit report 审计报告 <%xS{!'}
123.entity 被审计单位 iXyO(w4D
124.addressee of the audit report 审计报告的收件人 %6AW7q
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125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 GN KF&M
127.disclaimer of opinion 无法表示意见 kYzC#.|1
128.adverse opinion 否定意见 8ElKD{.BU8
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A (1)ABC 作业基础成本计算 4iW'kuK
A (2)absorbed overhead 已吸收制造费用 2o>)7^9|#<
A (3)absorption costing 吸收成本计算 !LkWzn3
A (4)account 账户,报表 ;<UW A.
A (5)accounting postulate 会计假设 C3G)'\yL
A (6)accounting series release 会计公告文件 sp@E8G%xO
A (7)accounting valuation 会计计价 8q1wHZ
A (8)account sale 承销清单 m*$|GW9
A (9)accountability concept 经营责任概念 ?<G]&EK~~]
A (10)accountancy 会计职业 =6aS&B(SN
A (11)accountant 会计师 c/_+o;Bc
A (12)accounting 会计 )DYI
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A (13)agency cost 代理成本 W8lx~:
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A (14)accounting bases 会计基础 )lJao
A (15)accounting manual 会计手册 odg<q$34
A (16)accounting period 会计期间 ,g
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A (17)accounting policies 会计方针 qc#)!
A (18)accounting rate of return 会计报酬率 VUI|.76g
A (19)accounting reference date 会计参照日 )xb|3&+W
A (20)accounting reference period 会计参照期间 )sho*;_o
A (21)accrual concept 应计概念 }(egMx;"3J
A (22)accrual expenses 应计费用 /r12h|
A (23)acid test ration 速动比率(酸性测试比率) wvrrMGU)a
A (24)acquisition 购置 88c<:fK
A (25)acquisition accounting 收购会计 |+`c3*PV
A (26)activity based accounting 作业基础成本计算 -=.V
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A (27)adjusting events 调整事项 6sa"O89
A (28)administrative expenses 行政管理费 N)&4Hy
A (29)advice note 发货通知 3Vp#a:
A (30)amortization 摊销 ;<0LXYL;
A (31)analytical review 分析性检查 gKOOHUCb
A (32)annual equivalent cost 年度等量成本法 U%h);!<
A (33)annual report and accounts 年度报告和报表 ?|:BuHkT
A (34)appraisal cost 检验成本 f]7M'sy |
A (35)appropriation account 盈余分配账户 {QCf}@_]h
A (36)articles of association 公司章程细则 _z[#}d;k
A (37)assets 资产 PQ@L+],C
A (38)assets cover 资产保障 31EyDU,W
A (39)asset value per share 每股资产价值 P>9aI/d9
A (40)associated company 联营公司 8EVgoJ.
A (41)attainable standard 可达标准 I|# 5NE6
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A (42)attributable profit 可归属利润 5s{ABJ\@V
A (43)audit 审计 }8;[O
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A (44)audit report 审计报告 U35A
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A (45)auditing standards 审计准则 0@2mXO9f"
A (46)authorized share capital 额定股本 8p-=&cuo\@
A (47)available hours 可用小时
D~o$GW%
A (48)avoidable costs 可避免成本 ?8W("W
B (49)back-to-back loan 易币贷款 9:I6( Zv0
B (50)backflush accounting 倒退成本计算 nI0[;'Hn,
B (51)bad debts 坏帐 Py`N
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B (52)bad debts ratio 坏帐比率 QMEcQV>
B (53)bank charges 银行手续费 +nQw?'9Z
B (54)bank overdraft 银行透支 .'a&33J
B (55)bank reconciliation 银行存款调节表 XT;u<aJs
B (56)bank statement 银行对账单 ~^+0
B (57)bankruptcy 破产 xV%6k{_:G
B (58)basis of apportionment 分摊基础 *Sh^J+j
B (59)batch 批量 jq08=
B (60)batch costing 分批成本计算 inlk++Og
B (61)beta factor B(市场)风险因素 #[#KL/i)$
B (62)bill 账单 Zs<KZGn-B
B (63)bill of exchange 汇票 Py{<bd
B (64)bill of landing 提单 %p
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B (65)bill of materials 用料预计单 MQKfJru7
B (66)bill payable 应付票据 t#!yrQ..'G
B (67)bill receivable 应收票据 42L
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B (68)bin card 存货记录卡 JF
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B (69)bonus 红利 k<+0o))
B (70)book-keeping 薄记 W-/}q0h
B (71)Boston classification 波士顿分类 I5h[%T
B (72)breakeven chart 保本图 zS]8V?`
B (73)breakeven point 保本点 t20PP4FWM
B (74)breaking-down time 复位时间 $H$j-)\D
B (75)budget 预算 /pp1~r.s?>
B (76)budget center 预算中心 ;l}- Z@! /
B (77)budget cost allowance 预算成本折让 L4L2O7
B (78)budget manual 预算手册 ?JxbSK#
B (79)budget period 预算期间 5{$LsL
B (80)budgetary control 预算控制 DS|
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B (81)budgeted capacity 预算生产能力 pKS
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B (82)burden 制造费用 ^T~gEv
B (83)business center 经营中心 lD{Aa!\
B (84)business entity 营业个体 >c-fI$]
B (85)business unit 经营单位 l]<L [Y,E-
B (86)buy-out management 管理性购买产权 `>o?CIdp
B (87)by-product 副产品
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C (88)called-up share capital 催缴股本 lgpW@g
C (89)capacity 生产能力 bqQq=SO
C (90)capacity ratios 生产能力比率 ;+1RUv
C (91)capital 资本 ^*~;k|;
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C (92)capital assets pricing model资本资产计价模式 ]59i>
C (93)capital commitment 承诺资本 +y 87~]]
C (94)capital employed 已运用的资本 X,8<oX1r
C (95)capital expenditure 资本支出 /*Qq[C
C (96)capital expenditureauthorization 资本支出核准 'Peni1_
C (97)capital expenditure control 资本支出控制 Dup;e&9g
C (98)capital expenditure proposal资本支出申请 m0{ !hF[^
C (99)capital funding planning 资本基金筹集计划 n&MG7`]N
C (100)capital gain 资本收益 6oSQQhge
C (101)capital investment appraisal资本投资评估 V<HU6w
C (102)capital maintenance 资本保全 P,=+W(s9}
C (103)capital resource planning 资本资源计划 >yJ9U,Y
C (104)capital surplus 资本盈余 jPnM
>=
C (105)capital turnover 资本周转率 <}6{{&mT4
C (106)card 记录卡 i@NqC;~;
C (107)cash 现金 CQ;]J=|<_
C (108)cash account 现金账户 Xtq{%
C (109)cash book 现金账薄 4em;+ >D6
C (110)cash cow 金牛产品 $;G{Pyp
C (111)cash flow 现金流量 |#l=
C (112)cash discounted 现金贴现 e"r)R8
C (113)cash flow budget 现金流量预算 B^D(5
C (114)cash flow statement 现金流量表 ;IK[Y{W/
C (115)cash ledger 现金分类账 ;V<iL?
C (116)cash limit 现金限额 \Ep0J $ #o
C (117)CCA 现时成本会计 7j7e61
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C (118)center 中心 ``ekR6[ 8c
C (119)changeover time 变更时间 +jC*'7p@
C (120)chartered entity 特许经济个体 H&b3{yOa
C (121)cheque 支票 22(*J<
C (122)cheque register 支票登记薄 -yDs<
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C (123)coin analysis 零钱分类 t?nX=i*~]
C (124)classification 分类 |+ge8uu?C
C (125)clock card 工时卡 w
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C (126)code 代码 @5)
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C (127)commitment accounting 承诺确认会计 midsnG+jnf
C (128)common cost 共同成本 p1c3Q$>i
C (129)company limited byguarantee 有限担保责任公司 FI8Oz,
C (130)company limited shares 股份有限公司 )Z+{|^`kJ
C (131)competitive position 竞争能力状况 i~J;G#b
C (132)concept 概念 fQ>4MKLw=d
C (133)conglomerate 跨行业企业 ~tB;@e
C (134)consistency concept 一致性概念 t0:AScZY
C (135)consolidated accounts 合并报表 +*oS((0s
C (136)consolidation accounting 合并会计 j\RpO'+}
C (137)consortium 财团 bU 63X={
C (138)contingency plan 应急计划 hgRVwX
C (139)contingent liabilities 或有负债 JFL>nH0mk.
C (140)continuous operation 连续生产 }G$]LWgQx
C (141)contra 抵消 @+U,Nzd
C (142)contract cost 合同成本
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C (143)contract costing 合同成本计算 1G~S|,8p
C (144)contribution 贡献毛益 !S%6Uzsj
C (145)contribution centre 贡献中心 (wRBd
C (146)contribution chart 贡献图 ?j7vZ}iRi
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 cD1o"bq
C (148)contribution to salesration 贡献毛益对销售比率 &@"]+33
C (149)control 控制 +kdySWF
C (150)control account 控制帐户 wxLXh6|6%_
C (151)control limits 控制限度 +)nT|w45
C (152)controllability concept 可控制概念 KRsAv^']
C (153)controllable cost 可控制成本 ,(
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C (154)conversion cost 加工成本 A{o 'z_zC
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Hg}I]!B
C (156)corporate appraisal 公司评估 V's:>;
C (157)corporate planning 公司计划 yj
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C (158)corporate social reporting 公司社会报告 T)7TyE|"2g
C (159)corporation 股份公司 V%HS\<$h
C (160)cost 成本 k6IG+:s
C (161)cost account 成本帐户 dEM?~?
C (162)cost accounting 成本会计 cd;NpN
C (163)cost accounting manual 成本手册 o7&4G$FX~
C (164)cost accounts calendar 成本报表的日历时间 RK9>dkW
C (165)cost adjustment 成本调整 J3S&3+2G
C (166)cost allocation 成本分配 /7$mxtB5%L
C (167)cost apportionment 成本分摊 z}}]jR\y?
C (168)cost attribution 成本归属 Ccfwax+
C (169)cost audit 成本审计 2^exL h
C (170)cost behaviour 成本性态 $7I]`Jt
C (171)cost benefit analysis 成本效益分析 B'>*[!A
C (172)cost center 成本中心 Oi:JiD=
C (173)cost driver 成本动因