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注会《审计》英语常用词汇 icVB?M,m
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1.audit 审计 g^po$%I '
2.attestation 鉴证 4kV$JV.l
3.credibility 可信赖程度 Ue`Y>T7+!
4.audit of financial statements 财务报表审计 +_*iF5\
5.agreed-upon procedures 执行商定程序 3;uLBuZOCN
6.high levels of assurance 高水平保证 'vq0Tw5
7.compilation 编制 }=gD,]2x8
8.reliability 可靠性
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9.relevance 相关性 nHF~a?|FT
10.professional skepticism 职业谨慎 e6 <9`Xg
11.objectivity 客观性 IY!8j$
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12. professional competence 专业胜任能力 I+3=|Vef
13.Senior/CPA-in-charge 项目经理 9G7Br s:
14.audit engagement letter 业务约定书 @x[A^
15.recurring audit 连续审计 i3L2N~:V
16.the client 委托人 ;/ |tU
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17.change CPA 更换注册会计师 ,j(E>g3
18.the existing CPA 现任注册会计师 Ck
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19.the successor CPA 后任注册会计师 ~(Q#G"t
20.the preceding CPA前任注册会计师 |,H2ge
21.issue the audit report 出具审计报告 '4M; ;sKW
22.expert 专家 y5^OD63s
23.the board of directors 董事会 r1=j$G
24.knowledge of the entity‘ s business 了解被审计单位情况 y
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25.assess material misstatement risks评估重大错报风险 ;V f{3
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 P_p\OK*l]o
27.a general knowledge of —— 初步了解―――的情况 hc9ON&L\>
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 Q_0_6,Opb
30.minutes of meeting 会议纪要 k3Puq1H
31.business risks 经营风险 nL
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32.appropriateness 适当性 1BP/,d |+
33.accounting estimate 会计估计 f?16%Rk<
34.management representations 管理层声明 6u`$a&dR'l
35.going concern assumption 持续经营假设 {+Wknm%
36.audit plan 审计计划 LU@1Gol
37.significant audit areas 重点审计领域 KCp9P2kv.
38.error 错误 (KPD`l8.
39.fraud舞弊 #2Vq
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40.modified or additional procedures 修改或追加审计程序 BT$Oh4y4
41.misappropriation of assets 侵占资产 MIiBNNURX
42.transactions without substance 虚假交易 7.)_H
43.unusual pressures 异常压力 O OABn*
44.the suspected noncompliance 涉嫌存在违法行为 f|/ ,eP$
45.materialiy 重要性 zqQ[uO]m?
46.exceed the materiality level 超过重要性水平 x]R0zol
47.approach the materiality level 接近重要性水平 NweGK
48.an acceptably low level 可接受水平 ofI,[z3
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 V)u#=OS
50.misstatements or omissions 错报或漏报 sK/ymEfRv
51.aggregate 总计 '
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52.subsequent events 期后事项 5'`DrTOA
53.adjust the financial statements 调整财务报表 O69TU[Vn
54.perform additional audit procedures 实施追加的审计程序 (4C)]
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55.audit risk 审计风险
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56.detection risk 检查风险 =Uo*-EH
57.inappropriate audit opinion 不适当的审计意见 :hWG:`
58.material misstatement 重大的错报 $S2
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59.tolerable misstatement 可容忍错报 Z>X]'q03
60.the acceptable level of detection risk 可接受的检查风险 \O,yWyU4
61.assessed level of material misstatement risk 重大错报风险的评估水平 6g#E/
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62.simall business 小规模企业 ;K4uu<e\
63.accounting system 会计系统 ,K30.E
64.test of control 控制测试 376z~
65.walk-through test 穿行测试 eIf-7S]m
66.communication 沟通 V pY,@qh
67.flow chart 流程图 B
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68.reperformance of internal control 重新执行 0=40}n&`
69.audit evidence 审计证据 L`9.Gf
70.substantive procedures 实质性程序 ,4-],~T
71.assertions 认定 RjrQDh|((
72.esistence 存在 #e@[{s7
73.occurrence 发生 W?ghG
74.completeness 完整性 yOP$~L#TWs
75.rights and obligations 权利和义务 (hKjr1s
76.valuation and allocation 计价和分摊 c]$$ap
77.cutoff 截止 vI48*&]wTf
78.accuracy 准确性 )!G 10
79.classification 分类 /V]i3ac
80.inspection 检查 _c:th{*
81.supervision of counting 监盘 1r*@1y<0"
82.observation 观察 $j@P8<M7
83.confirmation 函证 rH\oFCzC
84.computation 计算 hD, |CQ
85.analytical procedures 分析程序 WZTv
86.vouch 核对 Mdp'u$^!
87.trace 追查 ]'hel#L;l
88.audit sampling 审计抽样 4&:|h 1
89.error 误差 -?IF'5z
90.expected error 预期误差 V;Ln|._/t
91.population 总体 zh(=kS`
92.sampling risk 抽样风险 "kIlxf3
93.non- sampling risk 非抽样风险 28-z
94.sampling unit 抽样单位 ]zIIi%
95.statistical sampling 统计抽样 A\E ))b9+
96.tolerable error 可容忍误差 #%#N.tB5
97.the risk of under reliance 信赖不足风险 k!6m'}v
98.the risk of over reliance 信赖过度风险 i`iR7UmHeR
99.the risk of incorrect rejection 误拒风险 )?LZg<<
100. the risk of incorrect acceptance 误受风险 8R(l~
101.working trial balance 试算平衡表 @ @(O##(7
102.index and cross-referencing 索引和交叉索引 9gIim
103.cash receipt 现金收入 jj 'epbA
104.cash disbursement 现金支出 iorQ/(
105.bank statement 银行对账单 x7jFYC
106.bank reconciliation 银行存款余额调节表 M@*Y&(~
107.balance sheet date 资产负债表日 :n%&
108.net realizable value 可变现净值 8"V1h72vcW
109.storeroom 仓库 #2Iw%H 2q&
110.sale invoice 销售发票 "%_T7A ![
111.price list 价目表 XCXX(8To0=
112.positive confirmation request 积极式询证函 P9q=tC3^
113.negative confirmation request 消极式询证函 3+iryW(\
114.purchase requisition 请购单 ?k^m|Z
115.receiving report 验收报告 =xSf-\F
116.gross margin 毛利 5rQu
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117.manufacturing overhead 制造费用 qHd7C3
118.material requisition 领料单 |BD2=7,z
119.inventory-taking 存货盘点 'jye*
120.bond certificate 债券 t/3qD
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121.stock certificate 股票 )vuIO(8F#
122.audit report 审计报告 jL'R4z
123.entity 被审计单位 r;wm`(e
124.addressee of the audit report 审计报告的收件人 'Ddzlip
125.unqualified opinion 无保留意见 >m%7dU
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 rc"8N<D
128.adverse opinion 否定意见 2{oQ
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A
A (1)ABC 作业基础成本计算 {
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A (2)absorbed overhead 已吸收制造费用 HoeW6U V
A (3)absorption costing 吸收成本计算 J5xZLv
A (4)account 账户,报表 ^^a%Lz)U
A (5)accounting postulate 会计假设 |U$ "GI
A (6)accounting series release 会计公告文件 |PGTP#O<
A (7)accounting valuation 会计计价 %;aB#:p6
A (8)account sale 承销清单 ?<Mx* l
A (9)accountability concept 经营责任概念 d(KK7SQg
A (10)accountancy 会计职业 .CW,Td3f!
A (11)accountant 会计师 Kt/:caD
A (12)accounting 会计 7fl{<uf
A (13)agency cost 代理成本 J
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A (14)accounting bases 会计基础 /^X)>1)j
A (15)accounting manual 会计手册 .4<lw
A (16)accounting period 会计期间 @`iz0DPG?Y
A (17)accounting policies 会计方针 ph%t
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A (18)accounting rate of return 会计报酬率 um2}XI
A (19)accounting reference date 会计参照日 7>A
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A (20)accounting reference period 会计参照期间 Ev3,p`zS._
A (21)accrual concept 应计概念 p$*P@qm
A (22)accrual expenses 应计费用 ~|LAe-e"
A (23)acid test ration 速动比率(酸性测试比率) =&DuQvN,
A (24)acquisition 购置 5%@~"YCo
A (25)acquisition accounting 收购会计 OE _V6Er
A (26)activity based accounting 作业基础成本计算 jI<_(T
A (27)adjusting events 调整事项 Wo,93]
A (28)administrative expenses 行政管理费 wb##|XyK<c
A (29)advice note 发货通知 v(,
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A (30)amortization 摊销 ([7XtG/?
A (31)analytical review 分析性检查 7=qvu&{
A (32)annual equivalent cost 年度等量成本法 10N0?K"
A (33)annual report and accounts 年度报告和报表 \zOsq5}
A (34)appraisal cost 检验成本 N-45LS@
A (35)appropriation account 盈余分配账户 ' hdLQ\J
A (36)articles of association 公司章程细则 ]M~7L[
A (37)assets 资产 9eR";Wm])
A (38)assets cover 资产保障 >Qg-dJt[
A (39)asset value per share 每股资产价值 xokA_3,1F
A (40)associated company 联营公司 ^}J,;Zhu5
A (41)attainable standard 可达标准 JE<h
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A (42)attributable profit 可归属利润 8~BLTZ
A (43)audit 审计 lc]cs D
A (44)audit report 审计报告 S5YEz
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A (45)auditing standards 审计准则 ^)a j,U[
A (46)authorized share capital 额定股本 0}'/3Q
A (47)available hours 可用小时 Rh)%;
A (48)avoidable costs 可避免成本 _!w69>Nj
B (49)back-to-back loan 易币贷款 V`1x![\
B (50)backflush accounting 倒退成本计算 w>'3}o(nY
B (51)bad debts 坏帐 tC.etoh
B (52)bad debts ratio 坏帐比率 w U1[/
B (53)bank charges 银行手续费 UVW4KUxR
B (54)bank overdraft 银行透支 `_BmVms
B (55)bank reconciliation 银行存款调节表 ]!s@FKC{;
B (56)bank statement 银行对账单 K1&t>2=%
B (57)bankruptcy 破产 #CW{y?=
B (58)basis of apportionment 分摊基础 :Smyk.B2!
B (59)batch 批量 [*5hx_4%B
B (60)batch costing 分批成本计算 QB;TQZ
B (61)beta factor B(市场)风险因素 >X=V Ph8
B (62)bill 账单 6^2='y~e
B (63)bill of exchange 汇票 |Nadk(}
B (64)bill of landing 提单 ]Z52L`k
B (65)bill of materials 用料预计单 *&V"x=ba,
B (66)bill payable 应付票据 +I}!)$/
B (67)bill receivable 应收票据 `\/\C[Gg
B (68)bin card 存货记录卡 0;]VTz?P
B (69)bonus 红利 j zwHb'4B3
B (70)book-keeping 薄记 5'<a,,RKu
B (71)Boston classification 波士顿分类 05
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B (72)breakeven chart 保本图 q%,y66pFr
B (73)breakeven point 保本点 ;hh.w??
B (74)breaking-down time 复位时间 <UTO\w%
B (75)budget 预算 V6k Dyl(
B (76)budget center 预算中心 rX)_!mR
B (77)budget cost allowance 预算成本折让 E!>MJlA:k6
B (78)budget manual 预算手册 Yjl:i*u/
B (79)budget period 预算期间 90ov[|MkM
B (80)budgetary control 预算控制 }%^
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B (81)budgeted capacity 预算生产能力 D z[,;
B (82)burden 制造费用 *qxv"PptX
B (83)business center 经营中心 ]LMtZUz
B (84)business entity 营业个体 1@F>E;YjL=
B (85)business unit 经营单位 lsgZ
B (86)buy-out management 管理性购买产权 &2n5m&
B (87)by-product 副产品 !P":z0K4
C (88)called-up share capital 催缴股本 [<>%I#7ulG
C (89)capacity 生产能力 Xo6zeLHO
C (90)capacity ratios 生产能力比率 nB/`~_9
C (91)capital 资本 rqKK89fD'
C (92)capital assets pricing model资本资产计价模式 ]O0u.=1k
C (93)capital commitment 承诺资本 RVF<l?EI4R
C (94)capital employed 已运用的资本 def\=WyK
C (95)capital expenditure 资本支出 0C6T>E7
C (96)capital expenditureauthorization 资本支出核准 57_AJT hR
C (97)capital expenditure control 资本支出控制 p}Bh
C (98)capital expenditure proposal资本支出申请 p4$4;)
C (99)capital funding planning 资本基金筹集计划 Or55_E
C (100)capital gain 资本收益 p[;@9!t
C (101)capital investment appraisal资本投资评估 >4Qj+ou
C (102)capital maintenance 资本保全 #eF
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C (103)capital resource planning 资本资源计划 l7Wdbx5x0
C (104)capital surplus 资本盈余 \3hFb,/4k
C (105)capital turnover 资本周转率 1bjWWNzQA
C (106)card 记录卡 zQ(`pld
C (107)cash 现金 Dv4 H^
C (108)cash account 现金账户 /03?(n= 3
C (109)cash book 现金账薄 PtGFLM9R
C (110)cash cow 金牛产品 IBW-[lr7
C (111)cash flow 现金流量 Zm+GH^f'
C (112)cash discounted 现金贴现 o@L
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C (113)cash flow budget 现金流量预算 m;qqjzy
C (114)cash flow statement 现金流量表 s%A?B8,
C (115)cash ledger 现金分类账 162Dj$
C (116)cash limit 现金限额 R{6M(!x
C (117)CCA 现时成本会计 v|@EuN14<
C (118)center 中心 ]@CXUa,>a
C (119)changeover time 变更时间 U}l=1B
C (120)chartered entity 特许经济个体 Sae*VvT6
C (121)cheque 支票 o?I`n*u"X
C (122)cheque register 支票登记薄 Fz5eCe\B
C (123)coin analysis 零钱分类 <X?xr f
C (124)classification 分类 Q@*9|6-
C (125)clock card 工时卡 f9O_M1=|lo
C (126)code 代码
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C (127)commitment accounting 承诺确认会计 y!|4]/G]?t
C (128)common cost 共同成本 u]]mbER*t#
C (129)company limited byguarantee 有限担保责任公司
lk=[Xo
C (130)company limited shares 股份有限公司 =6=l.qyYK
C (131)competitive position 竞争能力状况 Rhw+~gd*F
C (132)concept 概念 %H3iX^}*
C (133)conglomerate 跨行业企业 M7YbRl
C (134)consistency concept 一致性概念 3~LNz8Z*
C (135)consolidated accounts 合并报表 X<f4X"y
C (136)consolidation accounting 合并会计 sXY{g0%
C (137)consortium 财团 OD?y
C (138)contingency plan 应急计划 &M=15 uCK
C (139)contingent liabilities 或有负债 g+xcKfN{
C (140)continuous operation 连续生产 7324#Hw S
C (141)contra 抵消 l v
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C (142)contract cost 合同成本 ?q y*`
C (143)contract costing 合同成本计算 .s|5AC[
C (144)contribution 贡献毛益 GKG:iR)
C (145)contribution centre 贡献中心 9j5B(_J^
C (146)contribution chart 贡献图 _P%PjFQ)
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ZbH_h]1$D
C (148)contribution to salesration 贡献毛益对销售比率 `6PBV+]Vm3
C (149)control 控制 j
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C (150)control account 控制帐户 H)rJ>L
C (151)control limits 控制限度 ('.I)n
C (152)controllability concept 可控制概念 C\
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C (153)controllable cost 可控制成本 JtF)jRB
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C (154)conversion cost 加工成本 Vq^b_^
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 !|cM<}TF,
C (156)corporate appraisal 公司评估 ~N)(|N
C (157)corporate planning 公司计划 v2YU2-X[
C (158)corporate social reporting 公司社会报告 SUL\|z`5
C (159)corporation 股份公司 \\Z?v,XsS
C (160)cost 成本 |{rhks~
C (161)cost account 成本帐户 %Kh}6
C (162)cost accounting 成本会计 W~s:SN
C (163)cost accounting manual 成本手册 |
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C (164)cost accounts calendar 成本报表的日历时间 U?Vik
C (165)cost adjustment 成本调整 t{Ks}9
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C (166)cost allocation 成本分配 \t? ;p-+ta
C (167)cost apportionment 成本分摊 x@|10GC#:
C (168)cost attribution 成本归属 8/~@3-9EK
C (169)cost audit 成本审计 T
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C (170)cost behaviour 成本性态 Wq<HsJd/
C (171)cost benefit analysis 成本效益分析 DP!8c
C (172)cost center 成本中心 BM87f:d
C (173)cost driver 成本动因