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注会《审计》英语常用词汇 sgFEK[w
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1.audit 审计 WsB ?C&>x
2.attestation 鉴证 @ 6vIap|
3.credibility 可信赖程度 e^v
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4.audit of financial statements 财务报表审计 /N{*"s
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5.agreed-upon procedures 执行商定程序 !Uo4,g6r+
6.high levels of assurance 高水平保证 $UwCMPs X
7.compilation 编制 Zh~'9 JH
8.reliability 可靠性 z{QqY.Gu{G
9.relevance 相关性 TLH1>pY&
10.professional skepticism 职业谨慎 a7opCmL
11.objectivity 客观性 l/5
hp.
12. professional competence 专业胜任能力 ]-#DB^EQ
13.Senior/CPA-in-charge 项目经理 ^2rN>k,?
14.audit engagement letter 业务约定书 9 68Ez
15.recurring audit 连续审计 PJ#,2=n~
16.the client 委托人 jP.dDYc
17.change CPA 更换注册会计师 "tK=+f`NM
18.the existing CPA 现任注册会计师 :ws<-Qy
19.the successor CPA 后任注册会计师 ccxNbU
20.the preceding CPA前任注册会计师 ;uGv:$([g
21.issue the audit report 出具审计报告 R;LP:,)
22.expert 专家 %cn<ych
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23.the board of directors 董事会 SpBy3wd
24.knowledge of the entity‘ s business 了解被审计单位情况 sI2^Qp@O1
25.assess material misstatement risks评估重大错报风险
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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 n$R)>nY
27.a general knowledge of —— 初步了解―――的情况 A#,ZUOPGH
28.a more knowledge of—— 进一步了解的情况 4xj4=C~i
29.the prior year‘s working papers 以前年度工作底稿 ueNS='+m
30.minutes of meeting 会议纪要 BgT*icd8d
31.business risks 经营风险 UiNP3TJ'L
32.appropriateness 适当性 *T1_;4i
33.accounting estimate 会计估计 uxz^/Gk
34.management representations 管理层声明 ]?4hyN
35.going concern assumption 持续经营假设 |.dRily+
36.audit plan 审计计划 6S#Cl>v
37.significant audit areas 重点审计领域 Z\sDUJ
38.error 错误 P+}h$_x
39.fraud舞弊 ;Rf'P}"]
40.modified or additional procedures 修改或追加审计程序 #-J>NWdt
41.misappropriation of assets 侵占资产 yhJ@(tu.Gd
42.transactions without substance 虚假交易 5)40/cBe
43.unusual pressures 异常压力 \U_@S.
44.the suspected noncompliance 涉嫌存在违法行为 '3;b@g,
45.materialiy 重要性 rm_Nn8p,
46.exceed the materiality level 超过重要性水平 Hn:Crl y#
47.approach the materiality level 接近重要性水平 ]M3yLYK/P
48.an acceptably low level 可接受水平 zuCSj~
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 nk:)j:fr
50.misstatements or omissions 错报或漏报 O6Y0XL
51.aggregate 总计 j<$2hiI/?&
52.subsequent events 期后事项 jEwIn
1
53.adjust the financial statements 调整财务报表 !r-F>!~
54.perform additional audit procedures 实施追加的审计程序 gqR(.Pu
55.audit risk 审计风险 \)e'`29;
56.detection risk 检查风险 ,,r>,Xq6
57.inappropriate audit opinion 不适当的审计意见 5r0YA
IJ
58.material misstatement 重大的错报 }m8q}~>tL
59.tolerable misstatement 可容忍错报 CC`JZ.SO
60.the acceptable level of detection risk 可接受的检查风险 FI.\%x
61.assessed level of material misstatement risk 重大错报风险的评估水平 < %Y}R\s?
62.simall business 小规模企业 =~
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63.accounting system 会计系统 2 E=L8<
64.test of control 控制测试 4M T 7 `sr
65.walk-through test 穿行测试 fqd^9wl>P6
66.communication 沟通 <3
uNl
67.flow chart 流程图 '%;m?t%q
68.reperformance of internal control 重新执行 naNghGQ
69.audit evidence 审计证据 HOi`$vX}N
70.substantive procedures 实质性程序 wuBPfb
71.assertions 认定 Y-9I3?ar
72.esistence 存在 #9s,#
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73.occurrence 发生 {8etv:y
74.completeness 完整性 {`_i`
75.rights and obligations 权利和义务 Nboaf
76.valuation and allocation 计价和分摊 4ppz,L,4
77.cutoff 截止 Y0>
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78.accuracy 准确性 rM SZ"
79.classification 分类 io
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80.inspection 检查 C#pjmT_
81.supervision of counting 监盘 3' 'me
82.observation 观察 &&%H%9
83.confirmation 函证 YkADk9fE
84.computation 计算 FTldR;}(
85.analytical procedures 分析程序 so
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86.vouch 核对 8CE = 4
87.trace 追查 @9:uqsL
88.audit sampling 审计抽样 X-/]IHDN
89.error 误差 AFn7uW!9Gw
90.expected error 预期误差 m[2gdJK
91.population 总体 {h4E8.E
92.sampling risk 抽样风险 DfB7*+x{
93.non- sampling risk 非抽样风险 d_CT$
94.sampling unit 抽样单位 d 'ifLQ\
95.statistical sampling 统计抽样 R-14=|7a-
96.tolerable error 可容忍误差 _dU\JD
97.the risk of under reliance 信赖不足风险 62u4-}JzF
98.the risk of over reliance 信赖过度风险 ABkl%m6xf
99.the risk of incorrect rejection 误拒风险 ipz5 H*
100. the risk of incorrect acceptance 误受风险 zeRyL3fnmb
101.working trial balance 试算平衡表 ,z6~?6m
102.index and cross-referencing 索引和交叉索引 0"#HJ
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103.cash receipt 现金收入 q\)-BXw:
104.cash disbursement 现金支出 k=^xVQuI
105.bank statement 银行对账单 ('~LMu_
106.bank reconciliation 银行存款余额调节表 {+Jv+J9
107.balance sheet date 资产负债表日 `u\n0=go
108.net realizable value 可变现净值 :KO2| v\
109.storeroom 仓库 f
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110.sale invoice 销售发票 !9x}
111.price list 价目表 >sbu<|]a
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112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 ^@]3R QB
114.purchase requisition 请购单 ]^]wP]R_
115.receiving report 验收报告 IA(5?7x`<
116.gross margin 毛利 Ca\6vR
117.manufacturing overhead 制造费用 ,?3G;-
118.material requisition 领料单 TC"<g
119.inventory-taking 存货盘点 QW"! (`K
120.bond certificate 债券
WhDJ7{D
121.stock certificate 股票 I:.s_8mH}
122.audit report 审计报告 EK'!}OGCG
123.entity 被审计单位 Ss`LLq0LO
124.addressee of the audit report 审计报告的收件人 W!<U85-#S
125.unqualified opinion 无保留意见 &{i{XcqH'
126.qualified opinion 保留意见 0$njMnB2l
127.disclaimer of opinion 无法表示意见 KlqY@Xt
128.adverse opinion 否定意见 OJxl<Q=z
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A (1)ABC 作业基础成本计算 ~s{$WL&
A (2)absorbed overhead 已吸收制造费用 ,0k;!YK
A (3)absorption costing 吸收成本计算 snJ129}A
A (4)account 账户,报表 +h$
9\
A (5)accounting postulate 会计假设 uq{beC
A (6)accounting series release 会计公告文件 Wjc'*QCPl
A (7)accounting valuation 会计计价 _G0x3
A (8)account sale 承销清单 c%&>p||
A (9)accountability concept 经营责任概念 =Sv/IXX\di
A (10)accountancy 会计职业 1Z;iV<d
A (11)accountant 会计师 ctUp=po
A (12)accounting 会计 Y$zSQ_k;U
A (13)agency cost 代理成本 +n)9Tz5
A (14)accounting bases 会计基础 +v\oOBB)
A (15)accounting manual 会计手册 /j^
A (16)accounting period 会计期间 K%d&E
YoW]
A (17)accounting policies 会计方针 rs.)CMk53
A (18)accounting rate of return 会计报酬率 o}!PQ#`M
A (19)accounting reference date 会计参照日 5)E @F9N
A (20)accounting reference period 会计参照期间 Ls%MGs9PI
A (21)accrual concept 应计概念 #b`ke/P
A (22)accrual expenses 应计费用 u4j5w
A (23)acid test ration 速动比率(酸性测试比率)
l^qI,M
A (24)acquisition 购置 CWlw0X
A (25)acquisition accounting 收购会计 Z}QB.
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A (26)activity based accounting 作业基础成本计算 Yz b XuJ4
A (27)adjusting events 调整事项 :
-'qC8C
A (28)administrative expenses 行政管理费 r3Ykz%6
A (29)advice note 发货通知 $^P0F9~0
A (30)amortization 摊销 4Up/p&1@
A (31)analytical review 分析性检查 z @Y;r=v
A (32)annual equivalent cost 年度等量成本法 #F#%`Rv1
A (33)annual report and accounts 年度报告和报表 RpF&\x>
A (34)appraisal cost 检验成本 PM+[,H
A (35)appropriation account 盈余分配账户 =fbWz
A (36)articles of association 公司章程细则 7Wno':w8
A (37)assets 资产 TNth
A (38)assets cover 资产保障 &vJH$R
A (39)asset value per share 每股资产价值 ,)XLq8
A (40)associated company 联营公司 PdCEUh\>y
A (41)attainable standard 可达标准 /NlGFO*Z
uc=B,3
A (42)attributable profit 可归属利润 P'2Qen*
A (43)audit 审计 N0lC0
N?_J
A (44)audit report 审计报告 Y}/-C3)
A (45)auditing standards 审计准则 OnK4] S5
A (46)authorized share capital 额定股本 FtZ
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A (47)available hours 可用小时 Ei|\3Kx
A (48)avoidable costs 可避免成本 yZRzIb_
B (49)back-to-back loan 易币贷款 ?0SEMmp`H
B (50)backflush accounting 倒退成本计算 R@0R`Zs
B (51)bad debts 坏帐 25T18&R
B (52)bad debts ratio 坏帐比率 Q@niNDaW2
B (53)bank charges 银行手续费 B6"0OIDY"
B (54)bank overdraft 银行透支 `gJ(0#ac
B (55)bank reconciliation 银行存款调节表 Vj-h;rB0z
B (56)bank statement 银行对账单 \8
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B (57)bankruptcy 破产 R=dC4;
B (58)basis of apportionment 分摊基础 <
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B (59)batch 批量 AdmC&!nH
B (60)batch costing 分批成本计算 pI[uUu7O
B (61)beta factor B(市场)风险因素 G6/m#
B (62)bill 账单 ZoeD:xnh[
B (63)bill of exchange 汇票 [e
q&C_|D
B (64)bill of landing 提单 "8/,Y"W"
B (65)bill of materials 用料预计单 <GJbmRc|
B (66)bill payable 应付票据 p 'k0#R$
B (67)bill receivable 应收票据 -} +[
B (68)bin card 存货记录卡 2/f}S?@
B (69)bonus 红利 j+!v}*I![
B (70)book-keeping 薄记 FlQGgVN
B (71)Boston classification 波士顿分类 D@KlOU{<
B (72)breakeven chart 保本图 pw#-_
B (73)breakeven point 保本点 43w}qY1
B (74)breaking-down time 复位时间 ,I9bNO,%JK
B (75)budget 预算 5tnlrqC
B (76)budget center 预算中心 fOHxtHM
B (77)budget cost allowance 预算成本折让 .d*8C,
B (78)budget manual 预算手册 \^LFkp
B (79)budget period 预算期间 KXrjqqXs
B (80)budgetary control 预算控制 5^cCY'I
B (81)budgeted capacity 预算生产能力 #z(]xI)"
B (82)burden 制造费用 *hrvYil2b
B (83)business center 经营中心 }qUX=s
GG
B (84)business entity 营业个体 {_}I!`opr$
B (85)business unit 经营单位 }b}m3i1
B (86)buy-out management 管理性购买产权 LP-o8c
B (87)by-product 副产品 gIfh3 D=yX
C (88)called-up share capital 催缴股本 [WJ+h~~
o
C (89)capacity 生产能力 'R)Tn!6
C (90)capacity ratios 生产能力比率 rjP/l6
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C (91)capital 资本 yu|>t4#GT
C (92)capital assets pricing model资本资产计价模式 JT?h1v<H]
C (93)capital commitment 承诺资本 eE Kf|I
C (94)capital employed 已运用的资本 8|^7ai[am
C (95)capital expenditure 资本支出 IBGrt^$M
C (96)capital expenditureauthorization 资本支出核准 cK@wsA^4
C (97)capital expenditure control 资本支出控制 <q836]aaA
C (98)capital expenditure proposal资本支出申请 ~Ei<Z`3}7"
C (99)capital funding planning 资本基金筹集计划 3q.q
YX
C (100)capital gain 资本收益 }\f0 A-
C (101)capital investment appraisal资本投资评估 `V1]k_h
C (102)capital maintenance 资本保全 #mT"gs
C (103)capital resource planning 资本资源计划 Ef\-VKh
C (104)capital surplus 资本盈余 Wqnc{oq|$
C (105)capital turnover 资本周转率 r%_djUd
C (106)card 记录卡 :s,Z<^5a)g
C (107)cash 现金 W_=f'yb:E
C (108)cash account 现金账户 OI*H,Z"
C (109)cash book 现金账薄 t1".0
C (110)cash cow 金牛产品 NbobliC=
C (111)cash flow 现金流量 =]t| ];c%
C (112)cash discounted 现金贴现 4*L_)z&4;
C (113)cash flow budget 现金流量预算 l}
/F*
C (114)cash flow statement 现金流量表 .`lCWeHN
C (115)cash ledger 现金分类账 f3;5Am
C (116)cash limit 现金限额 mw!F{pw
C (117)CCA 现时成本会计 _t$sgz&
C (118)center 中心 ?[AD=rUC
C (119)changeover time 变更时间 oDR%\VY6T
C (120)chartered entity 特许经济个体 \zY!qpX<
C (121)cheque 支票 ZNoDFf*h
C (122)cheque register 支票登记薄 Q8NX)R
C (123)coin analysis 零钱分类 RN1_S
C (124)classification 分类
Hz~zu{;{J
C (125)clock card 工时卡 :h$$J
lP
C (126)code 代码 IPk4
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C (127)commitment accounting 承诺确认会计 ;jXgAAz7
C (128)common cost 共同成本 ixFi{_
C (129)company limited byguarantee 有限担保责任公司 "g|#B4'e
C (130)company limited shares 股份有限公司 #R"*c
hLV
C (131)competitive position 竞争能力状况 eavV?\uV%
C (132)concept 概念 zda 3
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C (133)conglomerate 跨行业企业 \G[$:nS
C (134)consistency concept 一致性概念 =&]L00u.
C (135)consolidated accounts 合并报表 ^#$n~]s
C (136)consolidation accounting 合并会计 ]'}L 1r
C (137)consortium 财团 Sf'CN8
C (138)contingency plan 应急计划 A<{{iBEI`
C (139)contingent liabilities 或有负债 WY/}1X9.%
C (140)continuous operation 连续生产 &HW9Jn
C (141)contra 抵消 Ie_wHcM<
C (142)contract cost 合同成本 t!XwW$@
C (143)contract costing 合同成本计算 KHme&yMq
C (144)contribution 贡献毛益 TxD#9]Q`
C (145)contribution centre 贡献中心 X,
n:,'
C (146)contribution chart 贡献图 6t$8M[0-U
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 rH-23S
C (148)contribution to salesration 贡献毛益对销售比率 XZ7Lk)IR
C (149)control 控制 =euni}7a
C (150)control account 控制帐户 M-71 1|eGI
C (151)control limits 控制限度 29KiuP
C (152)controllability concept 可控制概念 ;`&kZi60Hz
C (153)controllable cost 可控制成本 cr3^6HB
C (154)conversion cost 加工成本 py4 h(04u
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 >Ry01G]_/h
C (156)corporate appraisal 公司评估 M >u_4AY
C (157)corporate planning 公司计划 az$FnVNn=
C (158)corporate social reporting 公司社会报告 Sc0w.5m6
C (159)corporation 股份公司
}tz7b#
C (160)cost 成本 DVA:C
mh\
C (161)cost account 成本帐户 ;+%rw 2Z,B
C (162)cost accounting 成本会计 d-qUtgqV86
C (163)cost accounting manual 成本手册 l**X^+=$
C (164)cost accounts calendar 成本报表的日历时间 CZ;6@{ o
C (165)cost adjustment 成本调整 \D4:Nt#
C (166)cost allocation 成本分配 5+vaE
2v
C (167)cost apportionment 成本分摊 mt
.sucT
C (168)cost attribution 成本归属 ]9CFIh
C (169)cost audit 成本审计 r
p$'L7lrX
C (170)cost behaviour 成本性态 kmW4:EA%
C (171)cost benefit analysis 成本效益分析 7
I}uZ/N
C (172)cost center 成本中心 d=(mw_-?
C (173)cost driver 成本动因