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注会《审计》英语常用词汇 k<NxI\s8]
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1.audit 审计 Y_~otoSoY
2.attestation 鉴证 fX>y^s?y
3.credibility 可信赖程度 HK%W7i/k@
4.audit of financial statements 财务报表审计 *55unc
5.agreed-upon procedures 执行商定程序 upZf&4 I8
6.high levels of assurance 高水平保证 I<+:Ho=6
7.compilation 编制 \eRct_
8.reliability 可靠性 &)_
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9.relevance 相关性 "98j-L=F+
10.professional skepticism 职业谨慎 .>LJ(Sx9b
11.objectivity 客观性 cIP%t pTW.
12. professional competence 专业胜任能力 uH[:R vC0
13.Senior/CPA-in-charge 项目经理 |t~>Xs
14.audit engagement letter 业务约定书 ofPv?_@
15.recurring audit 连续审计 ~@T`0W-Py
16.the client 委托人 Hxleh><c-
17.change CPA 更换注册会计师 #wZH.i#
18.the existing CPA 现任注册会计师 iJCv+p_f
19.the successor CPA 后任注册会计师 ,ne3uPRu7~
20.the preceding CPA前任注册会计师 JY~CMR5#.O
21.issue the audit report 出具审计报告 9\0$YY%
22.expert 专家 Ka<J*
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23.the board of directors 董事会 O{Z${TC[
24.knowledge of the entity‘ s business 了解被审计单位情况 wzBw5nf\
25.assess material misstatement risks评估重大错报风险 yM,Y8^
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 mU.c!|Y
27.a general knowledge of —— 初步了解―――的情况 \0&F'V
28.a more knowledge of—— 进一步了解的情况 k+Z2)j"
29.the prior year‘s working papers 以前年度工作底稿 `;j$]
30.minutes of meeting 会议纪要 M5L /3qLh1
31.business risks 经营风险 "b%FkD
32.appropriateness 适当性 QZ*gR#K]Sz
33.accounting estimate 会计估计 ;mPX8bT
34.management representations 管理层声明 P]armg%
35.going concern assumption 持续经营假设 EBr?>hl
36.audit plan 审计计划 c@J@*.q]
37.significant audit areas 重点审计领域 yhs:.h
38.error 错误 7:<A_OLi
39.fraud舞弊 <y&&{*KW8m
40.modified or additional procedures 修改或追加审计程序 &y(%d 7@/
41.misappropriation of assets 侵占资产 {w7/M]m-
42.transactions without substance 虚假交易 %
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43.unusual pressures 异常压力 1+YqdDqQ
44.the suspected noncompliance 涉嫌存在违法行为 ;uzL
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45.materialiy 重要性 7+qKA1t^
46.exceed the materiality level 超过重要性水平 N,3iSH=cN[
47.approach the materiality level 接近重要性水平 l[rK)PM
48.an acceptably low level 可接受水平 &So1;RR,_M
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 gYe6(l7m
50.misstatements or omissions 错报或漏报 B&6lG!K'?
51.aggregate 总计 C7DwA/$D
52.subsequent events 期后事项 n|KYcU#
53.adjust the financial statements 调整财务报表 (NN;1{DB8
54.perform additional audit procedures 实施追加的审计程序 /'b7q y
55.audit risk 审计风险 ml /S|`Drk
56.detection risk 检查风险 G8!|Lo
57.inappropriate audit opinion 不适当的审计意见 ^)(
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58.material misstatement 重大的错报 ),|z4~
59.tolerable misstatement 可容忍错报 +'nMy"j1
60.the acceptable level of detection risk 可接受的检查风险 +w"?q'SnF
61.assessed level of material misstatement risk 重大错报风险的评估水平 g
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62.simall business 小规模企业 V Ew
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63.accounting system 会计系统 4u"Bl
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64.test of control 控制测试 0m"Ni:KEf
65.walk-through test 穿行测试 n9n)eI)R
66.communication 沟通 k[,0kP;
67.flow chart 流程图 yxU9W,D v
68.reperformance of internal control 重新执行 oR/_{#Mz"
69.audit evidence 审计证据 !&NrbiuN
70.substantive procedures 实质性程序 -4P `:bF
71.assertions 认定 9C0#K\
72.esistence 存在 5$+ssR_?k
73.occurrence 发生
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74.completeness 完整性 E+#<WK-
75.rights and obligations 权利和义务 ._Ww
76.valuation and allocation 计价和分摊 N"suR}9%
77.cutoff 截止 T[#q0bv
78.accuracy 准确性 U4<c![Pp.
79.classification 分类 #qpP37G
80.inspection 检查 ;_2+Y^Qb
81.supervision of counting 监盘 $*T?}r>
82.observation 观察 UGj |)/
83.confirmation 函证 ;{q*
84.computation 计算 -esQyLx
85.analytical procedures 分析程序 qZ&~&f|>e
86.vouch 核对 ]V_A4D
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87.trace 追查 -; J6S
88.audit sampling 审计抽样
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89.error 误差 yMTO 5~U{
90.expected error 预期误差 x~wS/y
91.population 总体 B?- poB&
92.sampling risk 抽样风险 %:zu68Q[
93.non- sampling risk 非抽样风险 A.dbb'^
94.sampling unit 抽样单位 ,isjiy
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95.statistical sampling 统计抽样 C4P<GtR9
96.tolerable error 可容忍误差 ??U/Qi180
97.the risk of under reliance 信赖不足风险 9dBxCdpu
98.the risk of over reliance 信赖过度风险 W5=)B`v
99.the risk of incorrect rejection 误拒风险 o:fe`#t
100. the risk of incorrect acceptance 误受风险 3 yy5 l!fv
101.working trial balance 试算平衡表 S2_(lS+R
102.index and cross-referencing 索引和交叉索引 RtzSe$O
103.cash receipt 现金收入 x5mg<y2`Ng
104.cash disbursement 现金支出 6a9$VGInU
105.bank statement 银行对账单 Z6A-i@
106.bank reconciliation 银行存款余额调节表 R&J?XQ
107.balance sheet date 资产负债表日 @NqwJ.%g
108.net realizable value 可变现净值 (Bd'Pj]:
109.storeroom 仓库 kS:#|yY8%
110.sale invoice 销售发票 m!ueqV"
111.price list 价目表 l
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112.positive confirmation request 积极式询证函 CgrQ"N5
113.negative confirmation request 消极式询证函 $|.8@
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114.purchase requisition 请购单 v{fcQb
115.receiving report 验收报告 XclTyUGoK+
116.gross margin 毛利 ~rJG4U
117.manufacturing overhead 制造费用 Xq&BL,lS
118.material requisition 领料单 )<:TpMdUk
119.inventory-taking 存货盘点
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120.bond certificate 债券 1{
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121.stock certificate 股票 -p.\fvip
122.audit report 审计报告 2R.LLE
123.entity 被审计单位 ~"CGur P
124.addressee of the audit report 审计报告的收件人 nGkSS
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125.unqualified opinion 无保留意见 $
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126.qualified opinion 保留意见 +8T^q,
127.disclaimer of opinion 无法表示意见 Zrr)<'!i
128.adverse opinion 否定意见 ]p3f54!
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A (1)ABC 作业基础成本计算 f$ xp74hw3
A (2)absorbed overhead 已吸收制造费用 $t(v `,
A (3)absorption costing 吸收成本计算 ElV!C}g
A (4)account 账户,报表 ABX%oZ7[|o
A (5)accounting postulate 会计假设 a[(OeVQ5
A (6)accounting series release 会计公告文件 O9(z"c
A (7)accounting valuation 会计计价 x9 %=d
A (8)account sale 承销清单 %BP>,E/w
A (9)accountability concept 经营责任概念 9ziFjP+1
A (10)accountancy 会计职业 g-~ _gt7
A (11)accountant 会计师 "4)N]Nj
A (12)accounting 会计 r~j
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A (13)agency cost 代理成本 R=lw}jH [Z
A (14)accounting bases 会计基础 yJq< &g
A (15)accounting manual 会计手册
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A (16)accounting period 会计期间 DfD
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A (17)accounting policies 会计方针 Y(.e e%;,
A (18)accounting rate of return 会计报酬率
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A (19)accounting reference date 会计参照日 At4\D+J{Vs
A (20)accounting reference period 会计参照期间
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A (21)accrual concept 应计概念 jTvcKm|q
A (22)accrual expenses 应计费用 >8>!wi9U
A (23)acid test ration 速动比率(酸性测试比率) EIg~^xK
A (24)acquisition 购置 5mD8$%\8
A (25)acquisition accounting 收购会计 ApXf<MAy
A (26)activity based accounting 作业基础成本计算 d8wVhZKI"
A (27)adjusting events 调整事项 &uK(. @
A (28)administrative expenses 行政管理费 <m]0!ii
A (29)advice note 发货通知 Yi*F;V
A (30)amortization 摊销 l<f9$l^U
A (31)analytical review 分析性检查 Q'/sP 5Pj
A (32)annual equivalent cost 年度等量成本法 }kqh
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A (33)annual report and accounts 年度报告和报表 b0{i +R
A (34)appraisal cost 检验成本 &*=!B9OBI
A (35)appropriation account 盈余分配账户 h*k V@Dc
A (36)articles of association 公司章程细则 I)Xf4FS@
A (37)assets 资产 (Xh<F
A (38)assets cover 资产保障 %^IQ<
A (39)asset value per share 每股资产价值 EfrQ~`\
A (40)associated company 联营公司 Y 3BJ@sqz
A (41)attainable standard 可达标准 qk2E
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A (42)attributable profit 可归属利润 )4L2&e`k)(
A (43)audit 审计 /Sw~<B!8N
A (44)audit report 审计报告 0Z1ksfLU
A (45)auditing standards 审计准则 wUv?;Y$C
A (46)authorized share capital 额定股本 .h-mFcjy
A (47)available hours 可用小时 S4x9k{Xn
A (48)avoidable costs 可避免成本 yYA*5
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B (49)back-to-back loan 易币贷款 g"m'
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B (50)backflush accounting 倒退成本计算 .|
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B (51)bad debts 坏帐 hCcI]#S&
B (52)bad debts ratio 坏帐比率 gyw=1q+
B (53)bank charges 银行手续费 y2jv84
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B (54)bank overdraft 银行透支 dLiiJ6pl*
B (55)bank reconciliation 银行存款调节表 -tj#BEC[H(
B (56)bank statement 银行对账单 |nefg0`rk
B (57)bankruptcy 破产 i1vz{Tc
B (58)basis of apportionment 分摊基础 WHdM P
B (59)batch 批量 !kovrvM6F
B (60)batch costing 分批成本计算 >G6kF!V
B (61)beta factor B(市场)风险因素 Qn*l,Z]US
B (62)bill 账单
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B (63)bill of exchange 汇票 NfV|c~?d
B (64)bill of landing 提单 }?s-$@$R
B (65)bill of materials 用料预计单 .G{cx=;
B (66)bill payable 应付票据 "cKD#
B (67)bill receivable 应收票据 JbPk
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B (68)bin card 存货记录卡 l=CAr
B (69)bonus 红利 4YfM.~
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B (70)book-keeping 薄记 {r_HcI(h
B (71)Boston classification 波士顿分类 qUJ"* )S
B (72)breakeven chart 保本图 :#YC_
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B (73)breakeven point 保本点 ,HZ%q]*:~
B (74)breaking-down time 复位时间 )p\`H;7*V4
B (75)budget 预算 Ei!Z]jeK
B (76)budget center 预算中心 |
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B (77)budget cost allowance 预算成本折让 46>rvy.r
B (78)budget manual 预算手册 #
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B (79)budget period 预算期间 COh#/-`\1
B (80)budgetary control 预算控制 =XR~I
B (81)budgeted capacity 预算生产能力 Z/ q6Q#
B (82)burden 制造费用 xt^1,V4Ei~
B (83)business center 经营中心 Ib..X&N2
B (84)business entity 营业个体 \3JCFor/
B (85)business unit 经营单位 b Hr^_ogN
B (86)buy-out management 管理性购买产权 duG!QS:
B (87)by-product 副产品 (47?lw
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C (88)called-up share capital 催缴股本 1>Sfv|ZP,
C (89)capacity 生产能力 7{m>W!
C (90)capacity ratios 生产能力比率 cq
I $9
C (91)capital 资本 R-Edht|{
C (92)capital assets pricing model资本资产计价模式 .LDZqWr-
C (93)capital commitment 承诺资本 pJHdY)Cz
C (94)capital employed 已运用的资本 *K/K97
C (95)capital expenditure 资本支出 OJ&'Z}LB
C (96)capital expenditureauthorization 资本支出核准 %'K
RbY
C (97)capital expenditure control 资本支出控制 ?X|)0o
C (98)capital expenditure proposal资本支出申请 7Eyi~jes
C (99)capital funding planning 资本基金筹集计划 Nf]?hfJ
C (100)capital gain 资本收益 RTmp$lV
C (101)capital investment appraisal资本投资评估 `etw[#~N
C (102)capital maintenance 资本保全 ]o] VS
C (103)capital resource planning 资本资源计划 /8l-@P.o
C (104)capital surplus 资本盈余 )L b` 4B
C (105)capital turnover 资本周转率 ^#R`Uptib
C (106)card 记录卡 6e ?xu8|
C (107)cash 现金 BN 9e S
C (108)cash account 现金账户 T?1BcY
C (109)cash book 现金账薄 \IL)~5d
C (110)cash cow 金牛产品 ~5P9^`KNH
C (111)cash flow 现金流量 vMz|'-rm$
C (112)cash discounted 现金贴现 A%D'Z85
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C (113)cash flow budget 现金流量预算 wpZ"B+oK!
C (114)cash flow statement 现金流量表 BM!ZdoKrKt
C (115)cash ledger 现金分类账 Mq0MtC6-
C (116)cash limit 现金限额 IWo'{pk
C (117)CCA 现时成本会计 BE0l2[i?
C (118)center 中心 E)*ht;u
C (119)changeover time 变更时间 PysDDU}v
C (120)chartered entity 特许经济个体 9k6s
C (121)cheque 支票 };'@'
C (122)cheque register 支票登记薄 }b1G21Dc!
C (123)coin analysis 零钱分类 HYdM1s6vo
C (124)classification 分类 og";mC
C (125)clock card 工时卡 6_`Bo%
C (126)code 代码 'Ix@<$~i3F
C (127)commitment accounting 承诺确认会计 mqZK1<r
C (128)common cost 共同成本 &{j!!LL
C (129)company limited byguarantee 有限担保责任公司 %IO*(5f
C (130)company limited shares 股份有限公司 DdR0u0JH0
C (131)competitive position 竞争能力状况 `4K|L6
C (132)concept 概念 V*n$$-5
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C (133)conglomerate 跨行业企业 kZ5#a)U<
C (134)consistency concept 一致性概念 BH'*I
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C (135)consolidated accounts 合并报表 q(n"r0)=
C (136)consolidation accounting 合并会计 )WoH>D
C (137)consortium 财团 ?|ZbQz(bL
C (138)contingency plan 应急计划 ,7wYa&
C (139)contingent liabilities 或有负债 WOn53|GQK
C (140)continuous operation 连续生产 iZNS? ^U
C (141)contra 抵消 cX9o'e:C
C (142)contract cost 合同成本 3k'Bje?9~
C (143)contract costing 合同成本计算 Vit-)o{zr
C (144)contribution 贡献毛益 C_J@:HlJ
C (145)contribution centre 贡献中心 |:C0_`M9
C (146)contribution chart 贡献图 1{N+B#*<[X
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 G' U_I
C (148)contribution to salesration 贡献毛益对销售比率 T7nI/y
C (149)control 控制 gGP6"|tc4
C (150)control account 控制帐户 aL:|Dr3SX
C (151)control limits 控制限度 1%_RXQVG
C (152)controllability concept 可控制概念 LcGKYl(\K
C (153)controllable cost 可控制成本 ;O7"!\
C (154)conversion cost 加工成本 AUD)=a>
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 cvsH-uAp
C (156)corporate appraisal 公司评估 bll[E}E|3
C (157)corporate planning 公司计划
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C (158)corporate social reporting 公司社会报告 ~u%$ 9IhM
C (159)corporation 股份公司 azZtuDfv
C (160)cost 成本 6:(s8e
C (161)cost account 成本帐户 _#V&
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C (162)cost accounting 成本会计 K9zr]7;th
C (163)cost accounting manual 成本手册 zr!7*,
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C (164)cost accounts calendar 成本报表的日历时间 iZG-ca
C (165)cost adjustment 成本调整 JtO}i{A
C (166)cost allocation 成本分配 )B]s.w
C (167)cost apportionment 成本分摊 bD{tsxm[9
C (168)cost attribution 成本归属 s4|tWfZ
C (169)cost audit 成本审计 _&]7
C (170)cost behaviour 成本性态 :fj>JF\[
C (171)cost benefit analysis 成本效益分析 FO/cEu
C (172)cost center 成本中心 [~8U],?1
C (173)cost driver 成本动因