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注会《审计》英语常用词汇 g~U<0+&yw%
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1.audit 审计 XA;f.u
2.attestation 鉴证 8|Ob7+
3.credibility 可信赖程度 qJ2Z5
4.audit of financial statements 财务报表审计 bYqv)_8
5.agreed-upon procedures 执行商定程序 \.>7w 1p
6.high levels of assurance 高水平保证 1 ^30]2'_
7.compilation 编制 d c/^
8.reliability 可靠性 7]ySj<1
9.relevance 相关性 ]68FGH
10.professional skepticism 职业谨慎 1K(mdL{m5
11.objectivity 客观性 =yoR>llbBC
12. professional competence 专业胜任能力 w`fbUh6/
13.Senior/CPA-in-charge 项目经理 F_I!qcEQ
14.audit engagement letter 业务约定书 R0mkEM
15.recurring audit 连续审计 YV} "#
16.the client 委托人 ]{|lGtK %
17.change CPA 更换注册会计师 ; 6PRi/@
18.the existing CPA 现任注册会计师 w'XN<RWA
19.the successor CPA 后任注册会计师 L=fy!R
20.the preceding CPA前任注册会计师 An^)K
21.issue the audit report 出具审计报告 k~3\0man
22.expert 专家 U| ?68B3
23.the board of directors 董事会
1.PN_9%
24.knowledge of the entity‘ s business 了解被审计单位情况 B/o8r4[80
25.assess material misstatement risks评估重大错报风险 jatlv/,
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 |MagK$o
27.a general knowledge of —— 初步了解―――的情况 o7WAH@g
28.a more knowledge of—— 进一步了解的情况 \)6bLB!
29.the prior year‘s working papers 以前年度工作底稿 =vvd)og
30.minutes of meeting 会议纪要 DuT6Od/f
31.business risks 经营风险 f=VlO d
32.appropriateness 适当性 pzaU'y#PM
33.accounting estimate 会计估计 Ab>Kf r#
34.management representations 管理层声明 Zu~w:uNmU
35.going concern assumption 持续经营假设 [zXC\)&!
36.audit plan 审计计划 vVIND
37.significant audit areas 重点审计领域 A{M7
38.error 错误 -~4r6ZcA
39.fraud舞弊 d R=0K
40.modified or additional procedures 修改或追加审计程序 &328pOT4
41.misappropriation of assets 侵占资产 >Vg [A
42.transactions without substance 虚假交易 %d*0"<v
43.unusual pressures 异常压力 cvE)
44.the suspected noncompliance 涉嫌存在违法行为 Hc[@c)DH
45.materialiy 重要性 9Kgyt
46.exceed the materiality level 超过重要性水平
+ u*Pi
47.approach the materiality level 接近重要性水平 z>iXNwz"?
48.an acceptably low level 可接受水平 uB3VCO.;_
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 jSH.e?
50.misstatements or omissions 错报或漏报 #:P$a%V
51.aggregate 总计 l'@!'
52.subsequent events 期后事项 r!O[|h
53.adjust the financial statements 调整财务报表
t&
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54.perform additional audit procedures 实施追加的审计程序 #5kclu%L$
55.audit risk 审计风险 <SQR";
56.detection risk 检查风险 i*$~uuY
57.inappropriate audit opinion 不适当的审计意见 kFY2VPP~
58.material misstatement 重大的错报 Di27=_J
59.tolerable misstatement 可容忍错报 ^suQ7#g
60.the acceptable level of detection risk 可接受的检查风险 ~d1=_p:~T
61.assessed level of material misstatement risk 重大错报风险的评估水平 c
q[nqjC=
62.simall business 小规模企业 GQk/ G0*&
63.accounting system 会计系统 \8m9^Z7IfK
64.test of control 控制测试 &BNlMF
65.walk-through test 穿行测试 <
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66.communication 沟通 :uB?h1|
67.flow chart 流程图 @"A
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68.reperformance of internal control 重新执行 9S[.ESI{>
69.audit evidence 审计证据 "
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70.substantive procedures 实质性程序 <66%(J>
71.assertions 认定 Otx>S' 5
72.esistence 存在 r@]`#PL
73.occurrence 发生 o|vL:| 8Q
74.completeness 完整性 Y`{62J8oy
75.rights and obligations 权利和义务 =$^90Q,Z;
76.valuation and allocation 计价和分摊 @: =vK?8L
77.cutoff 截止 @ S[As~9X
78.accuracy 准确性 =nc;~u|]
79.classification 分类 s$qc&
80.inspection 检查 qyFeq])
81.supervision of counting 监盘 s!
82.observation 观察 BqHqS
83.confirmation 函证 9-q> W
84.computation 计算 P0(LdZH6u
85.analytical procedures 分析程序 "crp/Bj?
86.vouch 核对 C4d'z(<
87.trace 追查 vnVT0)Lel
88.audit sampling 审计抽样 On~KTt3Mp
89.error 误差 ks6iy}f7
90.expected error 预期误差 mSYm18
91.population 总体 00f'G2n
92.sampling risk 抽样风险 B8"c+<
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93.non- sampling risk 非抽样风险 VF"
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94.sampling unit 抽样单位 8#tuB8>
95.statistical sampling 统计抽样 _yR_u+5
96.tolerable error 可容忍误差 QdcuV\B}
97.the risk of under reliance 信赖不足风险 lF.kAEC
98.the risk of over reliance 信赖过度风险 oIx|)[
99.the risk of incorrect rejection 误拒风险 @x}^2FE
100. the risk of incorrect acceptance 误受风险 ILl~f\xG)
101.working trial balance 试算平衡表 iu*&Jz)D>
102.index and cross-referencing 索引和交叉索引 , .~k
103.cash receipt 现金收入 u/S>*E
104.cash disbursement 现金支出 $N}t)iA
105.bank statement 银行对账单 ^2
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106.bank reconciliation 银行存款余额调节表 60$;Q,]o
107.balance sheet date 资产负债表日 vY|YqWt
108.net realizable value 可变现净值 %,z;W-#gnY
109.storeroom 仓库 r)Lm| S
110.sale invoice 销售发票 ezY^T
111.price list 价目表 Gos#=H
112.positive confirmation request 积极式询证函 u^|cG{i5"
113.negative confirmation request 消极式询证函 <)~-]
114.purchase requisition 请购单 ^VG].6
115.receiving report 验收报告 B0)|sH
116.gross margin 毛利
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117.manufacturing overhead 制造费用 hgW
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118.material requisition 领料单 Cd=$XJ-b
119.inventory-taking 存货盘点 0L8fpGJ
120.bond certificate 债券 [wm0a4fg
121.stock certificate 股票 ENr#3+m$;
122.audit report 审计报告 l4r>#n\yj
123.entity 被审计单位 Z'2AsT
124.addressee of the audit report 审计报告的收件人 pg7~%E4
125.unqualified opinion 无保留意见 NyRa.hgZ;
126.qualified opinion 保留意见 k[D,du')
127.disclaimer of opinion 无法表示意见 :;+_<pk
128.adverse opinion 否定意见 @MTv4eC}e
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A (1)ABC 作业基础成本计算 G rU`;M"
A (2)absorbed overhead 已吸收制造费用 XR7v\rd
A (3)absorption costing 吸收成本计算 v6=%KXSF
A (4)account 账户,报表 .*
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A (5)accounting postulate 会计假设 [:gg3Qzx
A (6)accounting series release 会计公告文件 cUG^^3
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A (7)accounting valuation 会计计价 Q8h0.(#-
A (8)account sale 承销清单 }i^|.VZZ
A (9)accountability concept 经营责任概念 b-#{O=B
A (10)accountancy 会计职业 LS9,:!$
A (11)accountant 会计师 uI?Z_
A (12)accounting 会计 f R@Cg
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A (13)agency cost 代理成本 =fnBE`Uc
A (14)accounting bases 会计基础 <dD!_S6@,
A (15)accounting manual 会计手册 n~\; +U
A (16)accounting period 会计期间 gYrB@W;2
A (17)accounting policies 会计方针 BgT ^
A (18)accounting rate of return 会计报酬率 ;UpJ_y)n8\
A (19)accounting reference date 会计参照日 Jh&DL8`
A (20)accounting reference period 会计参照期间 &ck}3\sQ
A (21)accrual concept 应计概念 =<Sn&uL
A (22)accrual expenses 应计费用 ]*mUc`
A (23)acid test ration 速动比率(酸性测试比率) 9oGcbD4*
A (24)acquisition 购置 Cx/J_Ro#
A (25)acquisition accounting 收购会计 E' `;
A (26)activity based accounting 作业基础成本计算 W3>9GY90R
A (27)adjusting events 调整事项 $6*Yh-"g
A (28)administrative expenses 行政管理费 \a|~#N3?
A (29)advice note 发货通知 w5P
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A (30)amortization 摊销 M$@~|pQ<
A (31)analytical review 分析性检查 KU(BY}/ ^
A (32)annual equivalent cost 年度等量成本法 Y
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A (33)annual report and accounts 年度报告和报表 5j ]!r
A (34)appraisal cost 检验成本 cf,6";8
A (35)appropriation account 盈余分配账户 7* Y*_cH5
A (36)articles of association 公司章程细则 p~8 O6h@J
A (37)assets 资产 ^c}3o|1m(
A (38)assets cover 资产保障 AQQa6Ce*
A (39)asset value per share 每股资产价值 xcmg3:s
A (40)associated company 联营公司 Ym\<@[3+!
A (41)attainable standard 可达标准 g3[-[G^5
9^n0<(99b
A (42)attributable profit 可归属利润 e>e${\=,
A (43)audit 审计 (T pnJq
A (44)audit report 审计报告 "xTVu57Z[
A (45)auditing standards 审计准则 \yw5`5g
A (46)authorized share capital 额定股本 pA_u;*
A (47)available hours 可用小时 >5kz#|@P
A (48)avoidable costs 可避免成本 G[ #R 1'
B (49)back-to-back loan 易币贷款 $},XRo&R
B (50)backflush accounting 倒退成本计算 >M{98NH
B (51)bad debts 坏帐 XtZd%
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B (52)bad debts ratio 坏帐比率 _p1!8*0]
B (53)bank charges 银行手续费 tR<#CCtRp'
B (54)bank overdraft 银行透支 Km=
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B (55)bank reconciliation 银行存款调节表 }MMK
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B (56)bank statement 银行对账单 S{&%tj~U
B (57)bankruptcy 破产 Fy E#
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B (58)basis of apportionment 分摊基础 8VQ!&^9!U#
B (59)batch 批量 svEe@Kt`
B (60)batch costing 分批成本计算 *@#Gc%mGu
B (61)beta factor B(市场)风险因素 ~%h
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B (62)bill 账单 K O\HH
B (63)bill of exchange 汇票 S
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B (64)bill of landing 提单 nZ'jj S[!
B (65)bill of materials 用料预计单 UTu~"uCR
B (66)bill payable 应付票据 P
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B (67)bill receivable 应收票据 0F- +)S?M[
B (68)bin card 存货记录卡 FT6C KsM"
B (69)bonus 红利 ,GVX1B?
B (70)book-keeping 薄记 j96}E/gF
B (71)Boston classification 波士顿分类 C|Gk}
B (72)breakeven chart 保本图 !^MwE]
B (73)breakeven point 保本点 @o?Y[BR
B (74)breaking-down time 复位时间
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B (75)budget 预算 Q~wS2f`)
B (76)budget center 预算中心 u5rvrn ]
B (77)budget cost allowance 预算成本折让 %`5K8eB
B (78)budget manual 预算手册 G?,3Zn0
B (79)budget period 预算期间 tF/Ni*\^rV
B (80)budgetary control 预算控制 |H^v8^%>zm
B (81)budgeted capacity 预算生产能力 #U%HGTE0
B (82)burden 制造费用 PDS( /x&
B (83)business center 经营中心 \l3z<\
B (84)business entity 营业个体 7DK}c]js
B (85)business unit 经营单位 L58H)V3Pn
B (86)buy-out management 管理性购买产权 +(:Qf+:
B (87)by-product 副产品 19O
C (88)called-up share capital 催缴股本 !a\v)R
C (89)capacity 生产能力 xWY\,'+Q
C (90)capacity ratios 生产能力比率 pO)EYla9
C (91)capital 资本 J^#g?RHN>m
C (92)capital assets pricing model资本资产计价模式 ,!^c`_Q\>@
C (93)capital commitment 承诺资本 +\ "NPK@3
C (94)capital employed 已运用的资本
|n;);T(
C (95)capital expenditure 资本支出 fA
TVAv
C (96)capital expenditureauthorization 资本支出核准 lAo ~w
C (97)capital expenditure control 资本支出控制 l{^s4
C (98)capital expenditure proposal资本支出申请 {Z <`@\K3
C (99)capital funding planning 资本基金筹集计划 ~e,l2
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C (100)capital gain 资本收益 -"'+#9{h
C (101)capital investment appraisal资本投资评估 8,h!&9
C (102)capital maintenance 资本保全 v\G
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C (103)capital resource planning 资本资源计划 G
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C (104)capital surplus 资本盈余 $u, 6x~>
C (105)capital turnover 资本周转率
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C (106)card 记录卡 KfVsnL_
C (107)cash 现金 w]h8KNt
C (108)cash account 现金账户 YSPUQ
C (109)cash book 现金账薄 <a_(qh@B
C (110)cash cow 金牛产品 <
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C (111)cash flow 现金流量 H2[0@|<<
C (112)cash discounted 现金贴现 9L-jlAo<
C (113)cash flow budget 现金流量预算 7>r[.g
C (114)cash flow statement 现金流量表 cQd?,B3#F
C (115)cash ledger 现金分类账 #M!{D
C (116)cash limit 现金限额 q4!\^HwQ
C (117)CCA 现时成本会计 V,& OO
C (118)center 中心 WB'1_a
C (119)changeover time 变更时间 JURu>-i
C (120)chartered entity 特许经济个体 +{;wOQ.
C (121)cheque 支票 nLk`W"irM
C (122)cheque register 支票登记薄 J_yXL7d
C (123)coin analysis 零钱分类 54WX#/<Yik
C (124)classification 分类 +]wM$bP
C (125)clock card 工时卡
jFKp~`/#
C (126)code 代码 7KUf,0D
C (127)commitment accounting 承诺确认会计 TT3GGHR
C (128)common cost 共同成本 QAo/d4
C (129)company limited byguarantee 有限担保责任公司 ?9eiT:2
C (130)company limited shares 股份有限公司 .C+(E@ey A
C (131)competitive position 竞争能力状况 )@Y<
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C (132)concept 概念 Qof%j@
C (133)conglomerate 跨行业企业 b$nev[`{6
C (134)consistency concept 一致性概念 K3=0D!D q
C (135)consolidated accounts 合并报表 jvR
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C (136)consolidation accounting 合并会计 iC! 6g|]X
C (137)consortium 财团 m&q0 _nay
C (138)contingency plan 应急计划 \AoqOC2u
C (139)contingent liabilities 或有负债 rk;]7Wu
C (140)continuous operation 连续生产 {=J:
C (141)contra 抵消 Ax=)J{4v
C (142)contract cost 合同成本 d5{=
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C (143)contract costing 合同成本计算 jHHCJOHB8
C (144)contribution 贡献毛益 :YkAp9civ
C (145)contribution centre 贡献中心 Dz2Z
(EXI~
C (146)contribution chart 贡献图 e9Gu`$K
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 vy={ziJ
C (148)contribution to salesration 贡献毛益对销售比率
)OQ<H.X
C (149)control 控制 KC:6^h'.
C (150)control account 控制帐户 y.8nzlkE{
C (151)control limits 控制限度 (5+g:mSfr
C (152)controllability concept 可控制概念 };P=|t(r
C (153)controllable cost 可控制成本 /d"@$+
C (154)conversion cost 加工成本 -nUK%a"(D
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ;;CNr_
C (156)corporate appraisal 公司评估 ;0 +Dx~
C (157)corporate planning 公司计划 N|"kuRN#
C (158)corporate social reporting 公司社会报告 ~g#/q~UE
C (159)corporation 股份公司 IW@phKz
C (160)cost 成本 ;P8%yf
C (161)cost account 成本帐户 %FqQ+0^
C (162)cost accounting 成本会计 O/(vimx.#F
C (163)cost accounting manual 成本手册 l(F\5Ys
C (164)cost accounts calendar 成本报表的日历时间 L0=`1q
C (165)cost adjustment 成本调整 -h
^MX
C (166)cost allocation 成本分配 :w|=o9J
C (167)cost apportionment 成本分摊 &0G9v
C (168)cost attribution 成本归属 6;!)^b
C (169)cost audit 成本审计 s?9Y3]&+&M
C (170)cost behaviour 成本性态 ;0?OBUDO
C (171)cost benefit analysis 成本效益分析 Ml?KnSb
C (172)cost center 成本中心 'YbE%i}
C (173)cost driver 成本动因