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注会《审计》英语常用词汇 ?xEQ'(UBQ
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1.audit 审计 4w,=6|#
2.attestation 鉴证 0\v98g<[+
3.credibility 可信赖程度 piYv}4;:(
4.audit of financial statements 财务报表审计 5\93-e
5.agreed-upon procedures 执行商定程序 V.zKjoky@
6.high levels of assurance 高水平保证 b`"E(S /
7.compilation 编制 1HQh%dZZ
8.reliability 可靠性 MuNM)pyxp
9.relevance 相关性 ]=\Mf<
10.professional skepticism 职业谨慎 L%](C
11.objectivity 客观性 @3`:aWda
12. professional competence 专业胜任能力 lv
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13.Senior/CPA-in-charge 项目经理 n\d`Fk
14.audit engagement letter 业务约定书 *Q2;bmIc
15.recurring audit 连续审计 p@epl|IZp
16.the client 委托人 EvZ;i^.8LS
17.change CPA 更换注册会计师 s ^NO(
18.the existing CPA 现任注册会计师 hsV+?#I
19.the successor CPA 后任注册会计师 6k6M&a
20.the preceding CPA前任注册会计师 Z(Da?6#1
21.issue the audit report 出具审计报告 f[,9WkC
22.expert 专家 iVq4&X_x
23.the board of directors 董事会 a*LT <N
24.knowledge of the entity‘ s business 了解被审计单位情况 u] C/RDTH
25.assess material misstatement risks评估重大错报风险 bqugo
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 _&S?uz m
27.a general knowledge of —— 初步了解―――的情况 iku8T*&uc
28.a more knowledge of—— 进一步了解的情况 }e3M5LI1L
29.the prior year‘s working papers 以前年度工作底稿 ~wnTl[:
30.minutes of meeting 会议纪要 B;9"=0
31.business risks 经营风险 o(xRq;i
32.appropriateness 适当性 %bI(
33.accounting estimate 会计估计 <S~_|Y*v
34.management representations 管理层声明 V:F;Nq%+j
35.going concern assumption 持续经营假设 (;u tiupW
36.audit plan 审计计划 _^4\z*x
37.significant audit areas 重点审计领域 xe^*\6Y
38.error 错误 ~;St,Fw<<
39.fraud舞弊 -r/G)Rs
40.modified or additional procedures 修改或追加审计程序 34VyR
a
41.misappropriation of assets 侵占资产 Z09FW>"u
42.transactions without substance 虚假交易 WqN=D5
43.unusual pressures 异常压力 PfX{n5yBW8
44.the suspected noncompliance 涉嫌存在违法行为 3/IQ]8g"
45.materialiy 重要性 8r[ZGUV
46.exceed the materiality level 超过重要性水平 wu?ahNb.`Y
47.approach the materiality level 接近重要性水平 `-zdjc d
48.an acceptably low level 可接受水平 c>fLSf
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 KDwz!:ye
50.misstatements or omissions 错报或漏报 .0]4@'
51.aggregate 总计 qGMM3a)Q
52.subsequent events 期后事项 MWf ]U
53.adjust the financial statements 调整财务报表 e;b,7Qw
54.perform additional audit procedures 实施追加的审计程序 Q,Tet&in )
55.audit risk 审计风险 G yZYP\'S+
56.detection risk 检查风险 }HS:3Dt
57.inappropriate audit opinion 不适当的审计意见 8Ml&lfn_8
58.material misstatement 重大的错报 4GJ1P2
59.tolerable misstatement 可容忍错报 `mPmEV<
60.the acceptable level of detection risk 可接受的检查风险 f])?Gw
61.assessed level of material misstatement risk 重大错报风险的评估水平 jB }O6u[%
62.simall business 小规模企业 3oX%tx
63.accounting system 会计系统 C
G'NC\x5
64.test of control 控制测试 AoHA+>&U
65.walk-through test 穿行测试 K%LDOVE8e
66.communication 沟通 k5G(7Ug=g~
67.flow chart 流程图 `}o4 &$
68.reperformance of internal control 重新执行 ${'gyD
69.audit evidence 审计证据 Z&8
7Aj
70.substantive procedures 实质性程序 >Bp%~8f
71.assertions 认定 L/(e/Jalg
72.esistence 存在 sh.xp8^)^>
73.occurrence 发生 lJ]r%YlF
74.completeness 完整性 '|^
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75.rights and obligations 权利和义务 i}
96,{
76.valuation and allocation 计价和分摊 `;fh<kv
77.cutoff 截止 ^|}C!t+
78.accuracy 准确性 k*|dX.C:
79.classification 分类 T#Pz_
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80.inspection 检查 Cw?AP6f%
81.supervision of counting 监盘 iHjo3_g)n
82.observation 观察 |)6(_7e9
83.confirmation 函证 ANSv ZqKh
84.computation 计算 b3b 4'l
85.analytical procedures 分析程序 Bc}<B:q%b
86.vouch 核对 G],+?E_,
87.trace 追查 TR
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k
88.audit sampling 审计抽样 .jMm-vox}
89.error 误差 475yX-A
90.expected error 预期误差 _5a]pc$\Y]
91.population 总体 wo2^,Y2z+
92.sampling risk 抽样风险 ;a!o$y
93.non- sampling risk 非抽样风险 *lv
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94.sampling unit 抽样单位 b
qB[vPsI
95.statistical sampling 统计抽样 ub6\m=Y7
96.tolerable error 可容忍误差 sb4)@/Q7j
97.the risk of under reliance 信赖不足风险 ?97MW a
98.the risk of over reliance 信赖过度风险 ~l!(I-'?g
99.the risk of incorrect rejection 误拒风险 L*tXy>&b.
100. the risk of incorrect acceptance 误受风险 L1BpkB
101.working trial balance 试算平衡表 Lhl)p P17
102.index and cross-referencing 索引和交叉索引 5X&<+
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103.cash receipt 现金收入 *F:]mgg
104.cash disbursement 现金支出 Wy#`*h,
105.bank statement 银行对账单 6bnAVTL5
106.bank reconciliation 银行存款余额调节表 d_J?i]AP|'
107.balance sheet date 资产负债表日 3iYz<M
108.net realizable value 可变现净值 3sGrX"0D
109.storeroom 仓库 M
Ia].S#
110.sale invoice 销售发票 M)Rp+uQ
111.price list 价目表 c
Yx=8~-
112.positive confirmation request 积极式询证函 xmKa8']x
113.negative confirmation request 消极式询证函 /iif@5lw{
114.purchase requisition 请购单 7qE V5!
115.receiving report 验收报告 3FUZTX]Q1
116.gross margin 毛利 9?D7"P+
117.manufacturing overhead 制造费用 }SitT\%
118.material requisition 领料单 N=D
Ynz_~
119.inventory-taking 存货盘点 .u7d
120.bond certificate 债券 |UnTd$m
121.stock certificate 股票 #BS]wj2#
122.audit report 审计报告 PB>p"[ap4
123.entity 被审计单位 W3UK[_qK
124.addressee of the audit report 审计报告的收件人 3FPy
"[[
125.unqualified opinion 无保留意见 >&^w\"'
126.qualified opinion 保留意见 '5ky<
127.disclaimer of opinion 无法表示意见 yE9JMi0
128.adverse opinion 否定意见 ?d+B]VYw
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A (1)ABC 作业基础成本计算 &4*&L.hPM^
A (2)absorbed overhead 已吸收制造费用 *(?YgV
A (3)absorption costing 吸收成本计算 k`g+
A (4)account 账户,报表 vlIdi@V
A (5)accounting postulate 会计假设 n_Um)GI>
A (6)accounting series release 会计公告文件 TG?;o/
A (7)accounting valuation 会计计价 j,/o0k,
A (8)account sale 承销清单 >o.u,
A (9)accountability concept 经营责任概念 ^e@c
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A (10)accountancy 会计职业 'IfM~9'D
A (11)accountant 会计师 ;ok];4`a
A (12)accounting 会计 K'?ab
0
A (13)agency cost 代理成本 bDUGzezP<
A (14)accounting bases 会计基础 _?G\^^
A (15)accounting manual 会计手册 KH pxWq
A (16)accounting period 会计期间 fS#/-wugOB
A (17)accounting policies 会计方针 w41#?VC/
A (18)accounting rate of return 会计报酬率 mf}?z21vD
A (19)accounting reference date 会计参照日 F!]UaEmV
A (20)accounting reference period 会计参照期间 ]?``*{Zqy
A (21)accrual concept 应计概念 bSz6O/A/
A (22)accrual expenses 应计费用 oeIB1DaI
A (23)acid test ration 速动比率(酸性测试比率) [&NF0c[i
A (24)acquisition 购置 4]
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A (25)acquisition accounting 收购会计 0?p_|X'_
A (26)activity based accounting 作业基础成本计算 ,6t0w|@-k
A (27)adjusting events 调整事项 Fg#*rzA
A (28)administrative expenses 行政管理费 }$qy_Esl
A (29)advice note 发货通知 u x:,io
A (30)amortization 摊销 gFDP:I/`
A (31)analytical review 分析性检查 &)s
A(
A (32)annual equivalent cost 年度等量成本法 (3]7[h7
A (33)annual report and accounts 年度报告和报表 1&jX~'
A (34)appraisal cost 检验成本 uU5:,Wy+dg
A (35)appropriation account 盈余分配账户
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A (36)articles of association 公司章程细则 B|extWwu
A (37)assets 资产 )%^ oR5W
A (38)assets cover 资产保障 O')Ivm,E
A (39)asset value per share 每股资产价值 @.0jC=!l
A (40)associated company 联营公司 qsJA|z&6x
A (41)attainable standard 可达标准 6Ir
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A (42)attributable profit 可归属利润 @Wx_4LOhf
A (43)audit 审计 d=>5%$:v
A (44)audit report 审计报告 ORtl~V'
A (45)auditing standards 审计准则 TP^.]IO-
A (46)authorized share capital 额定股本 QyHUuG|g
A (47)available hours 可用小时 &q":o 'q
A (48)avoidable costs 可避免成本 #G*z{BRQ
B (49)back-to-back loan 易币贷款 e'\I^'`!M
B (50)backflush accounting 倒退成本计算 %{}Jr`
B (51)bad debts 坏帐 hJd#Gc~*M
B (52)bad debts ratio 坏帐比率 sXhtn'<v
B (53)bank charges 银行手续费 a3O_8GU
B (54)bank overdraft 银行透支 sS-5W-&P{T
B (55)bank reconciliation 银行存款调节表 <CA
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B (56)bank statement 银行对账单 3Ji,n;QLm
B (57)bankruptcy 破产 6eS#L2 1*
B (58)basis of apportionment 分摊基础 B1LnuB%
B (59)batch 批量 m2_&rjGz
B (60)batch costing 分批成本计算 q>Q|:g&:
B (61)beta factor B(市场)风险因素 Nju7!yVM_
B (62)bill 账单 (
j-(
fS
B (63)bill of exchange 汇票 -Q$$2QW!
B (64)bill of landing 提单 QGshc
B (65)bill of materials 用料预计单 @'}X&TN<a
B (66)bill payable 应付票据 pg>P]a{
B (67)bill receivable 应收票据 CiMy_`H
B (68)bin card 存货记录卡 sL\|y38'
B (69)bonus 红利 MnX2sX|
B (70)book-keeping 薄记 F5MWxAS,>
B (71)Boston classification 波士顿分类 gsU&}R1*h
B (72)breakeven chart 保本图 g` h>:5]
B (73)breakeven point 保本点 DG:=E/ @
B (74)breaking-down time 复位时间 y!v $5wi
B (75)budget 预算 g:2/!tujL
B (76)budget center 预算中心 Aga7X
@fV(
B (77)budget cost allowance 预算成本折让 _aDx('
B (78)budget manual 预算手册 k"sL.}$
B (79)budget period 预算期间 Pu9.Uwx
B (80)budgetary control 预算控制
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B (81)budgeted capacity 预算生产能力 %hTe%(e
B (82)burden 制造费用 Yb?#vp I
B (83)business center 经营中心 <=7p~
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B (84)business entity 营业个体 N7;E 2 X
B (85)business unit 经营单位 ED$gnFa3I
B (86)buy-out management 管理性购买产权 `nizGg~1
B (87)by-product 副产品 SU#|&_wtr!
C (88)called-up share capital 催缴股本 S((8DSt*
C (89)capacity 生产能力 =Wjm_Rvk9
C (90)capacity ratios 生产能力比率 p[/n[@<8=
C (91)capital 资本 ' l!QGKz
C (92)capital assets pricing model资本资产计价模式 1gt[_P2u
C (93)capital commitment 承诺资本 Iy,)>V%iZV
C (94)capital employed 已运用的资本 N9*$'
C (95)capital expenditure 资本支出 mWGT
(`|~/
C (96)capital expenditureauthorization 资本支出核准 WYh7Y
C (97)capital expenditure control 资本支出控制 8bK}&*z<
C (98)capital expenditure proposal资本支出申请 >eEf|tKO
C (99)capital funding planning 资本基金筹集计划 lO) B/N&
C (100)capital gain 资本收益 3 $kZu
C (101)capital investment appraisal资本投资评估 S`l CynGH
C (102)capital maintenance 资本保全 /z'j:~`E
C (103)capital resource planning 资本资源计划 Z7f~|}
C (104)capital surplus 资本盈余 t)m4"p7
C (105)capital turnover 资本周转率 +Rh'VZJs
C (106)card 记录卡 (&gCVf
C (107)cash 现金 3{c&%F~!
C (108)cash account 现金账户 ~j4=PT
C (109)cash book 现金账薄 P;y/`_jo
C (110)cash cow 金牛产品 $`5DGy ?RU
C (111)cash flow 现金流量 9z-"JnM
C (112)cash discounted 现金贴现 3n/L;T,X
C (113)cash flow budget 现金流量预算 u(o @_6
C (114)cash flow statement 现金流量表 stDn{x.
C (115)cash ledger 现金分类账 es6e-y@e
C (116)cash limit 现金限额
rcbixOT
C (117)CCA 现时成本会计 1rKR=To
C (118)center 中心 I&vB\A
C (119)changeover time 变更时间 y~d W=zO
C (120)chartered entity 特许经济个体 Vnl~AQfk|
C (121)cheque 支票 JBYQ7SsAS0
C (122)cheque register 支票登记薄 E?zp?t:a
C (123)coin analysis 零钱分类 H}$#aXEAn
C (124)classification 分类 lu{}j4
C (125)clock card 工时卡 "d#s|_n,d)
C (126)code 代码 <AIsN
qr
C (127)commitment accounting 承诺确认会计 XmnqZWB
C (128)common cost 共同成本 "s*{0'jo
C (129)company limited byguarantee 有限担保责任公司 q{@Wn]!k
C (130)company limited shares 股份有限公司 Oh^X^*I$@
C (131)competitive position 竞争能力状况 af_zZf!0
C (132)concept 概念 IM#+@vv
C (133)conglomerate 跨行业企业 E`s_Dr}K
C (134)consistency concept 一致性概念 6RF01z|~_
C (135)consolidated accounts 合并报表 tb
i;X=5
C (136)consolidation accounting 合并会计 X-duG*~
C (137)consortium 财团 )CmuC@ Q"
C (138)contingency plan 应急计划 a=J?[qrx
C (139)contingent liabilities 或有负债 2Fh_
C (140)continuous operation 连续生产 m=K XMX
C (141)contra 抵消 >}I}9y+
C (142)contract cost 合同成本 226s:\d
C (143)contract costing 合同成本计算 G'epsD,.bX
C (144)contribution 贡献毛益 lt*k(JD
C (145)contribution centre 贡献中心 >hh
d
9
C (146)contribution chart 贡献图 she`
_'?5
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 _ E%[D(
C (148)contribution to salesration 贡献毛益对销售比率 V.F
's(o
C (149)control 控制 CxRp$;rk
C (150)control account 控制帐户 u7;A
`
C (151)control limits 控制限度 pqs)ueu
C (152)controllability concept 可控制概念 <Kh\i'8
C (153)controllable cost 可控制成本 vW_A.iI"e
C (154)conversion cost 加工成本 4 hj2rK'y
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 |Bn=$T]
C (156)corporate appraisal 公司评估 -Z Z$
1E
C (157)corporate planning 公司计划 )_=&)a1U
C (158)corporate social reporting 公司社会报告 70NHU
;&N
C (159)corporation 股份公司 GBQb({
C (160)cost 成本 1_t Dp&UO
C (161)cost account 成本帐户 =.%ZF]Oe+#
C (162)cost accounting 成本会计 cC[n~OV
C (163)cost accounting manual 成本手册 *HC8kD a%$
C (164)cost accounts calendar 成本报表的日历时间 {7wvC)WW
C (165)cost adjustment 成本调整 V;6M[ic}
C (166)cost allocation 成本分配 K c<z;
C (167)cost apportionment 成本分摊 U\[V !1O
C (168)cost attribution 成本归属 `8-aHPF-
C (169)cost audit 成本审计 A
Wi87q
C (170)cost behaviour 成本性态 MT5A%|H e
C (171)cost benefit analysis 成本效益分析 gv,T<A?Z2
C (172)cost center 成本中心 =6dKC_Q
C (173)cost driver 成本动因