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注会《审计》英语常用词汇 /OG zt
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1.audit 审计 L5f$TLw
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2.attestation 鉴证 [9AM\n>g
3.credibility 可信赖程度 \J3/keL
4.audit of financial statements 财务报表审计 A?A9`w
5.agreed-upon procedures 执行商定程序 |@wyC0k!
6.high levels of assurance 高水平保证 Q+'nw9:;T
7.compilation 编制 JYJU&u
8.reliability 可靠性 id?E)Jy
9.relevance 相关性 "(f
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10.professional skepticism 职业谨慎 s$ z2 c
11.objectivity 客观性 ]Lm'RlV
12. professional competence 专业胜任能力 \k; n20\u
13.Senior/CPA-in-charge 项目经理 to>
14.audit engagement letter 业务约定书 X#`dWNrN
15.recurring audit 连续审计 :$%>4+l
16.the client 委托人
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17.change CPA 更换注册会计师 :h*a
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18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 .Y\EE;8%
20.the preceding CPA前任注册会计师 ~=cmM
21.issue the audit report 出具审计报告 '!Wvqs
22.expert 专家 'SV7$,mK@
23.the board of directors 董事会 IPtvuEju\
24.knowledge of the entity‘ s business 了解被审计单位情况 5FOqv=6S
25.assess material misstatement risks评估重大错报风险 y}"7e)|t%
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 (>7>3
27.a general knowledge of —— 初步了解―――的情况 G3a7`CD
28.a more knowledge of—— 进一步了解的情况 *yez:
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29.the prior year‘s working papers 以前年度工作底稿 E ]f)Os$
30.minutes of meeting 会议纪要 ue\t ,*KYd
31.business risks 经营风险 `q_<Im%I
32.appropriateness 适当性 gKi{Y1
33.accounting estimate 会计估计 izuF !9
34.management representations 管理层声明 ^RNOcM|
35.going concern assumption 持续经营假设 +>tUz D
36.audit plan 审计计划 fYX<d%?7
37.significant audit areas 重点审计领域 ^$NJD
38.error 错误 !20XsO
39.fraud舞弊 !Zjq9{t\"
40.modified or additional procedures 修改或追加审计程序 U(,.D}PG
41.misappropriation of assets 侵占资产 ahGT4d`)9
42.transactions without substance 虚假交易 s&Yi 6:J
43.unusual pressures 异常压力 -6C +LbV
44.the suspected noncompliance 涉嫌存在违法行为 ?9xu{B>6
45.materialiy 重要性 /.Q4~Hw%}
46.exceed the materiality level 超过重要性水平 J^
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47.approach the materiality level 接近重要性水平 *y]+dK&-
48.an acceptably low level 可接受水平 7x k|+!
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 6q/?-Qcy
50.misstatements or omissions 错报或漏报 PJ\0JR7a
51.aggregate 总计 OZ(dpV9.S
52.subsequent events 期后事项 @~:8ye
53.adjust the financial statements 调整财务报表 nc?B6IV
54.perform additional audit procedures 实施追加的审计程序 D/ Dt
55.audit risk 审计风险 Jp~zX
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56.detection risk 检查风险 {y-^~Q"z
57.inappropriate audit opinion 不适当的审计意见 cUk*C
58.material misstatement 重大的错报 a9Y5
59.tolerable misstatement 可容忍错报 rx!=q8=0R
60.the acceptable level of detection risk 可接受的检查风险 7o]HQ[ xO
61.assessed level of material misstatement risk 重大错报风险的评估水平 1cC1*c0Z
62.simall business 小规模企业 Nneo{j
63.accounting system 会计系统 |J>WC}g@n
64.test of control 控制测试 K7(MD1tk
65.walk-through test 穿行测试 NNkP\oh\
66.communication 沟通 'i|rjW(
67.flow chart 流程图 }NCL>l;q
68.reperformance of internal control 重新执行 Q8nId<\(
69.audit evidence 审计证据 Es4qPB`g.
70.substantive procedures 实质性程序 m%r/O&g
71.assertions 认定 \ |!\V
72.esistence 存在 zm#nV
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73.occurrence 发生 A :e;k{J
74.completeness 完整性 4N>>+]MWc
75.rights and obligations 权利和义务 #&8rcu;/
76.valuation and allocation 计价和分摊 N4!<Xj
77.cutoff 截止 7E7dSq
78.accuracy 准确性 (z7+|JE.
79.classification 分类 Wf26
80.inspection 检查 n/Dp"4H%q
81.supervision of counting 监盘 mUP. rb6
82.observation 观察 {D`T0qPT[
83.confirmation 函证 LKF/u` 0dP
84.computation 计算 5M_Wj*a}7
85.analytical procedures 分析程序 q3w1GD
86.vouch 核对 q1{H~VSn"
87.trace 追查 RHY4P4B<v>
88.audit sampling 审计抽样 n1v5Q2xw
89.error 误差 L
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90.expected error 预期误差 S::>N.y
91.population 总体 F-gE<<
92.sampling risk 抽样风险 9Kv|>#zff
93.non- sampling risk 非抽样风险 H)(jh
94.sampling unit 抽样单位 5Av=3[kh"%
95.statistical sampling 统计抽样 -ysn&d\rV
96.tolerable error 可容忍误差 L^`}J7r
97.the risk of under reliance 信赖不足风险 vqdX^m^PY
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 LHYLC>J
100. the risk of incorrect acceptance 误受风险 c-4STPNQi
101.working trial balance 试算平衡表 4
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102.index and cross-referencing 索引和交叉索引 [.,>wo~
103.cash receipt 现金收入 @%ECj)u`O
104.cash disbursement 现金支出 F7}-!
105.bank statement 银行对账单 iz[gHB
106.bank reconciliation 银行存款余额调节表 gFN9jM
107.balance sheet date 资产负债表日 !36]ud&
108.net realizable value 可变现净值 ~N0sJ%
109.storeroom 仓库 hpbf&S4
110.sale invoice 销售发票 e@<?zS6
111.price list 价目表 N"7]R[*
112.positive confirmation request 积极式询证函 SZ
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113.negative confirmation request 消极式询证函 b1?xeG#
114.purchase requisition 请购单 t T%/r,
115.receiving report 验收报告 :!TIK1
116.gross margin 毛利 8At<Wic
117.manufacturing overhead 制造费用 E,[xUz"
118.material requisition 领料单 >l5$ 9wO
119.inventory-taking 存货盘点 TLa]O1=Bf.
120.bond certificate 债券 ]ZoPQUS?
121.stock certificate 股票 )xU-;z0"~
122.audit report 审计报告 P ,mN >
123.entity 被审计单位 OS-f(qXd+
124.addressee of the audit report 审计报告的收件人 aAt>QxGQ
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125.unqualified opinion 无保留意见 ^"8wUsP
126.qualified opinion 保留意见 kGYTl,A{
127.disclaimer of opinion 无法表示意见 )7c b6jC
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128.adverse opinion 否定意见 Am4lEvb
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A (1)ABC 作业基础成本计算 =6nD si
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A (2)absorbed overhead 已吸收制造费用 d l]#
A (3)absorption costing 吸收成本计算 Q;/a F`
A (4)account 账户,报表 WgQBGch,!
A (5)accounting postulate 会计假设 qt e>r
A (6)accounting series release 会计公告文件 $%k1fa C
A (7)accounting valuation 会计计价 J5M+FwZq
A (8)account sale 承销清单
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A (9)accountability concept 经营责任概念 15\Ph[6g
A (10)accountancy 会计职业 SI:ifR&T
A (11)accountant 会计师 d9^E.8p$
A (12)accounting 会计 \%jVg\4'
A (13)agency cost 代理成本 kLSrj\6I[
A (14)accounting bases 会计基础 5`+5{p
A (15)accounting manual 会计手册 $1
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A (16)accounting period 会计期间 mu]as: ~
A (17)accounting policies 会计方针 ]2SI!Ai7
A (18)accounting rate of return 会计报酬率 o2H1N~e#c
A (19)accounting reference date 会计参照日 3(E
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A (20)accounting reference period 会计参照期间 (]2H7X:b
A (21)accrual concept 应计概念 %q3$|>
A (22)accrual expenses 应计费用 YPDf
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A (23)acid test ration 速动比率(酸性测试比率) .d<W`%[
A (24)acquisition 购置 JH,/jR
A (25)acquisition accounting 收购会计 z`@^5_
A (26)activity based accounting 作业基础成本计算 <U Zd;e@
A (27)adjusting events 调整事项 jdA
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A (28)administrative expenses 行政管理费 =qVP] 9
A (29)advice note 发货通知 :a[Ihqfg
A (30)amortization 摊销 RBKOM$7
A (31)analytical review 分析性检查 Ka!I`Yf
A (32)annual equivalent cost 年度等量成本法 JAc_kl{4O
A (33)annual report and accounts 年度报告和报表 ~:4kU/]
A (34)appraisal cost 检验成本 Dr<='Ux[5
A (35)appropriation account 盈余分配账户 \*T"M*;
A (36)articles of association 公司章程细则 }ET,ysa
A (37)assets 资产 Y,S\2or$
A (38)assets cover 资产保障 h!@,8y[B
A (39)asset value per share 每股资产价值 OTWkUB{
A (40)associated company 联营公司
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A (41)attainable standard 可达标准 $RX'(/
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A (42)attributable profit 可归属利润 EV M7Q>
A (43)audit 审计 sUkm|K`#
A (44)audit report 审计报告 c,EBF\r8*
A (45)auditing standards 审计准则 3Mjj'5KH!
A (46)authorized share capital 额定股本 .>g1$rj
A (47)available hours 可用小时 3L>IX8_
A (48)avoidable costs 可避免成本 =HDI \LD<
B (49)back-to-back loan 易币贷款 imB# Eo4eY
B (50)backflush accounting 倒退成本计算 ^?"\?M1
B (51)bad debts 坏帐 7u.|XmUz
B (52)bad debts ratio 坏帐比率 4Aes#{R3v
B (53)bank charges 银行手续费 ^y.nDs%ZT7
B (54)bank overdraft 银行透支 M+>`sj
B (55)bank reconciliation 银行存款调节表 qeL pXe0c
B (56)bank statement 银行对账单 y8Xv~4qQW
B (57)bankruptcy 破产 q(o/yx{bm
B (58)basis of apportionment 分摊基础 U%B(5cC
B (59)batch 批量 6SM:x]`##,
B (60)batch costing 分批成本计算 Fe&qwq"
B (61)beta factor B(市场)风险因素 o?Nu:&yE
B (62)bill 账单 MZv]s
B (63)bill of exchange 汇票 b}9[s
B (64)bill of landing 提单 klOp ^w
B (65)bill of materials 用料预计单 0X|_^"!
B (66)bill payable 应付票据 t
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B (67)bill receivable 应收票据 CBT>"sYE1
B (68)bin card 存货记录卡 9-1#( Y6S
B (69)bonus 红利 8kL4~(hY
B (70)book-keeping 薄记 qNgd33u1
B (71)Boston classification 波士顿分类 ^>&k]T`
B (72)breakeven chart 保本图 1MsWnSvzf
B (73)breakeven point 保本点 hn)a@
B (74)breaking-down time 复位时间 S0/usC[r
B (75)budget 预算 )emOKS
B (76)budget center 预算中心 E|EgB33S
B (77)budget cost allowance 预算成本折让 8OhDjWVJ
B (78)budget manual 预算手册 zoDZZ%{
B (79)budget period 预算期间 #G]! %
B (80)budgetary control 预算控制 R0Ue0pF7
B (81)budgeted capacity 预算生产能力 m*0,s
B (82)burden 制造费用 kYwb -;
B (83)business center 经营中心 \uOdALZ
B (84)business entity 营业个体 Tpp &
B (85)business unit 经营单位 }u{gR:lZ
B (86)buy-out management 管理性购买产权 :\~+#/=:
B (87)by-product 副产品 E:E4ulak
C (88)called-up share capital 催缴股本 T $4P_*
C (89)capacity 生产能力 Y(VJbm`
C (90)capacity ratios 生产能力比率 O09ke-lC
C (91)capital 资本 ,{eUP0]
C (92)capital assets pricing model资本资产计价模式 .0HZNWRtb
C (93)capital commitment 承诺资本 M[5[N{
C (94)capital employed 已运用的资本 &p
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C (95)capital expenditure 资本支出 gIEl.
C (96)capital expenditureauthorization 资本支出核准 ~}ml*<z@
C (97)capital expenditure control 资本支出控制 S&jesG-F
C (98)capital expenditure proposal资本支出申请 ,3DXFV'uxb
C (99)capital funding planning 资本基金筹集计划 9Mm!%Hu
C (100)capital gain 资本收益 iX{G]< n
C (101)capital investment appraisal资本投资评估 B#%;Qc
C (102)capital maintenance 资本保全 ~`#-d ^s:
C (103)capital resource planning 资本资源计划 KGHq rc
C (104)capital surplus 资本盈余 ZUXr!v/R:1
C (105)capital turnover 资本周转率 7cg*|E@
C (106)card 记录卡 4JIYbb-a'
C (107)cash 现金 5
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C (108)cash account 现金账户 YA(@5CZ
C (109)cash book 现金账薄 #<7O08:
C (110)cash cow 金牛产品 ,38Eq`5&W
C (111)cash flow 现金流量 Ok-.}q>\Mv
C (112)cash discounted 现金贴现 &sVvWNO#2
C (113)cash flow budget 现金流量预算 %~|HFYd
C (114)cash flow statement 现金流量表 )
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C (115)cash ledger 现金分类账 BfTc
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C (116)cash limit 现金限额 [|`U6
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C (117)CCA 现时成本会计 &:*q_$]Oz
C (118)center 中心 ITuq/qts]A
C (119)changeover time 变更时间 CDy^UQb
C (120)chartered entity 特许经济个体 )wXuwdc[
C (121)cheque 支票 f2)XP$:
C (122)cheque register 支票登记薄 oSb, :^Wl
C (123)coin analysis 零钱分类 Z^KA
C (124)classification 分类 {1J&xoV"
C (125)clock card 工时卡 }*U[>Z-eO
C (126)code 代码 o6kNx>tc)
C (127)commitment accounting 承诺确认会计 u8zbYd3
C (128)common cost 共同成本 uUR~&8ERX
C (129)company limited byguarantee 有限担保责任公司 7XrfuG*L$
C (130)company limited shares 股份有限公司 IputF<p
C (131)competitive position 竞争能力状况 iP~,n8W
C (132)concept 概念 5wt TP ;P
C (133)conglomerate 跨行业企业 >:sUL<p
C (134)consistency concept 一致性概念 qUF'{K
C (135)consolidated accounts 合并报表 i@"e,7mSG
C (136)consolidation accounting 合并会计 s'P( ,!f
C (137)consortium 财团 :HViX:]H
C (138)contingency plan 应急计划 jZfx Jm
C (139)contingent liabilities 或有负债 n7LfQWc
C (140)continuous operation 连续生产 A^fjfa);V
C (141)contra 抵消 7iC *Pr
C (142)contract cost 合同成本 $9
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C (143)contract costing 合同成本计算 n;XWMY
C (144)contribution 贡献毛益 *mG
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C (145)contribution centre 贡献中心 `rY2up#%
C (146)contribution chart 贡献图 jLg@FDb~
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 {-zMHVw=}
C (148)contribution to salesration 贡献毛益对销售比率 y k
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C (149)control 控制 DLE8+NV8
C (150)control account 控制帐户 -l+P8:fL~
C (151)control limits 控制限度 %n0;[sD0A
C (152)controllability concept 可控制概念 .?C%1a&_l
C (153)controllable cost 可控制成本 G*[P<<je_
C (154)conversion cost 加工成本 XdgUqQb}
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 8Ad606
C (156)corporate appraisal 公司评估 3Q}$fQ&S
C (157)corporate planning 公司计划
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C (158)corporate social reporting 公司社会报告 &FdWFt=X
C (159)corporation 股份公司 3ucP(Ex@tg
C (160)cost 成本 #PLEPB
C (161)cost account 成本帐户 6V9doP ]i
C (162)cost accounting 成本会计 vP!GJX&n5
C (163)cost accounting manual 成本手册 .o{0+fC#
C (164)cost accounts calendar 成本报表的日历时间 hi=XYC,
C (165)cost adjustment 成本调整 X##1!
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C (166)cost allocation 成本分配 >/f_F6ay#
C (167)cost apportionment 成本分摊 wl=61Mb
C (168)cost attribution 成本归属 w [>;a.$
C (169)cost audit 成本审计 oj.A,Fh
C (170)cost behaviour 成本性态 kW3E =pr
C (171)cost benefit analysis 成本效益分析 i yYJR
C (172)cost center 成本中心 ,n,
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C (173)cost driver 成本动因