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注会《审计》英语常用词汇 |g&ymFc
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1.audit 审计 \8v91g91f
2.attestation 鉴证 E^V|
3.credibility 可信赖程度 Xu} U{x>
4.audit of financial statements 财务报表审计 GDhM<bVqM*
5.agreed-upon procedures 执行商定程序 q mQfLz7&x
6.high levels of assurance 高水平保证 -_0?_Cb
7.compilation 编制 bbN%$/d
8.reliability 可靠性 ?J!3j{4e
9.relevance 相关性 S2^>6/[xM
10.professional skepticism 职业谨慎 #I0pYA2m
11.objectivity 客观性 \:_3i\2p
12. professional competence 专业胜任能力 ERz;H!pU8
13.Senior/CPA-in-charge 项目经理 7+,vTsCd
14.audit engagement letter 业务约定书 xvm5
15.recurring audit 连续审计
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16.the client 委托人
vNDu9ovs-
17.change CPA 更换注册会计师 wNWka7P*
18.the existing CPA 现任注册会计师 gPX
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19.the successor CPA 后任注册会计师 {6,|IGAq
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20.the preceding CPA前任注册会计师 `E`HVZ}
21.issue the audit report 出具审计报告 }*wLEa
22.expert 专家 u=NG6G
23.the board of directors 董事会 = !2
NU
24.knowledge of the entity‘ s business 了解被审计单位情况 [M+tB"_
25.assess material misstatement risks评估重大错报风险 `=)2<Ca;~@
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 E3l*8F%<3
27.a general knowledge of —— 初步了解―――的情况 E`;;&V q-
28.a more knowledge of—— 进一步了解的情况 3vic(^Qh
29.the prior year‘s working papers 以前年度工作底稿 ~^U
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30.minutes of meeting 会议纪要 MQTdk*L_]
31.business risks 经营风险 ?vtX"Fdz
32.appropriateness 适当性 >FF5x#^&c
33.accounting estimate 会计估计 -"TR\/
34.management representations 管理层声明 I-@?guZ r
35.going concern assumption 持续经营假设 \=e8%.#@J
36.audit plan 审计计划 .zj0Jy8N
37.significant audit areas 重点审计领域 k2^ a$k}
38.error 错误 L8$1K &!
39.fraud舞弊 c z'5iK
40.modified or additional procedures 修改或追加审计程序 <PD?f/4 /
41.misappropriation of assets 侵占资产 6[ga$nF?
42.transactions without substance 虚假交易 ZCui Fm
43.unusual pressures 异常压力 &X>7n~@0
44.the suspected noncompliance 涉嫌存在违法行为 (/{aJV
45.materialiy 重要性 @w9{5D4
46.exceed the materiality level 超过重要性水平 /f{$I
47.approach the materiality level 接近重要性水平 p.K*UP
48.an acceptably low level 可接受水平 nvq3*
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 4B[D/kIg
50.misstatements or omissions 错报或漏报 eEw.'B
51.aggregate 总计 </~ 6f(mg
52.subsequent events 期后事项 yW7'?
53.adjust the financial statements 调整财务报表 _ -..~K.|
54.perform additional audit procedures 实施追加的审计程序 QfpuZEUK
55.audit risk 审计风险 @cvP0A
56.detection risk 检查风险 t%VDRZo7
57.inappropriate audit opinion 不适当的审计意见 tjnPyaJEl
58.material misstatement 重大的错报 V2 d,ksKwn
59.tolerable misstatement 可容忍错报 F`+\>ae$h
60.the acceptable level of detection risk 可接受的检查风险 wxQ>ifi9Z
61.assessed level of material misstatement risk 重大错报风险的评估水平 WrGK \Vw[
62.simall business 小规模企业 oF:v
JDSS
63.accounting system 会计系统 K?.e|
64.test of control 控制测试 ja=w5
65.walk-through test 穿行测试 tD=@ SX'Y
66.communication 沟通 hwnJE958L
67.flow chart 流程图 x hs#u
68.reperformance of internal control 重新执行 ~W#sTrK
69.audit evidence 审计证据 OYL]j{
70.substantive procedures 实质性程序 qa'gM@]
71.assertions 认定 EMvHFu
72.esistence 存在 tNaL;0#Tx
73.occurrence 发生 oy.[+EI`|
74.completeness 完整性 g}xQ6rd
75.rights and obligations 权利和义务 S6i@"h5
76.valuation and allocation 计价和分摊 ':h
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77.cutoff 截止 Gpj*
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78.accuracy 准确性 @E9" Zv-$
79.classification 分类 mqtg[~dNc
80.inspection 检查 Sr Ca3PA
81.supervision of counting 监盘 U]6&b
82.observation 观察 !kuX,*}q
83.confirmation 函证 fC-P.:F#I
84.computation 计算 X JGB)3QI
85.analytical procedures 分析程序 XVVD 0^ Q
86.vouch 核对 P87#
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87.trace 追查 D)$8W[
88.audit sampling 审计抽样 \1%l^dE@
89.error 误差 &p(0K4:
90.expected error 预期误差 ^c}J,tZ]
91.population 总体 a>mMvc"
92.sampling risk 抽样风险 }%!tT\8
93.non- sampling risk 非抽样风险 J1ON,&[J
94.sampling unit 抽样单位 c@(&[/q!
95.statistical sampling 统计抽样 K!z`
96.tolerable error 可容忍误差 ^-)txC5{T
97.the risk of under reliance 信赖不足风险 %8.J=B
98.the risk of over reliance 信赖过度风险 ]2SF9p_
99.the risk of incorrect rejection 误拒风险 AG6K
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100. the risk of incorrect acceptance 误受风险 {d3<W N
101.working trial balance 试算平衡表 )Di \_/G
102.index and cross-referencing 索引和交叉索引 I s57F4[}
103.cash receipt 现金收入 PgM (l3x
104.cash disbursement 现金支出 k\r(=cex6
105.bank statement 银行对账单 !vD{Df>
106.bank reconciliation 银行存款余额调节表 :\
QUs}
107.balance sheet date 资产负债表日 H U+ I
108.net realizable value 可变现净值 _RkuBOv@e
109.storeroom 仓库 3.Gj4/f
110.sale invoice 销售发票 "hz\Z0zg2
111.price list 价目表 %b2oiKSBx?
112.positive confirmation request 积极式询证函 px''.8
113.negative confirmation request 消极式询证函 wNJzwC&iQ
114.purchase requisition 请购单 s,]%dG!
115.receiving report 验收报告 x *XH]&V
116.gross margin 毛利 t~7V{ xk
117.manufacturing overhead 制造费用 _banp0ywS
118.material requisition 领料单 DPn=n9n2
119.inventory-taking 存货盘点 25y6a|`
120.bond certificate 债券 e 8\;t"D
121.stock certificate 股票 Ard]147
122.audit report 审计报告 tB7}|jC
123.entity 被审计单位 GwU?wIIj^
124.addressee of the audit report 审计报告的收件人 (oz$B0HO:
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 266oTER]v:
127.disclaimer of opinion 无法表示意见 SGc8^%-`
128.adverse opinion 否定意见 RJeDEYXeg
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A (1)ABC 作业基础成本计算 ~X(UcZ
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A (2)absorbed overhead 已吸收制造费用 aolN<u3G
A (3)absorption costing 吸收成本计算 YGvUwj'2a
A (4)account 账户,报表 13'vH]S$M
A (5)accounting postulate 会计假设 %(/!ljh_
A (6)accounting series release 会计公告文件 w~R`D
A (7)accounting valuation 会计计价 Ter:sge7
A (8)account sale 承销清单 yF._*9Q3hK
A (9)accountability concept 经营责任概念 Os%n{_#8
A (10)accountancy 会计职业 -f1k0QwL
A (11)accountant 会计师 ?L)
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A (12)accounting 会计 ;TiUpg</_3
A (13)agency cost 代理成本 {:nQl}
A (14)accounting bases 会计基础 -Ng'<7
A (15)accounting manual 会计手册 U:6W+p8
A (16)accounting period 会计期间 \VMD$zZx
A (17)accounting policies 会计方针 7}O.wUKw%
A (18)accounting rate of return 会计报酬率 Z(>'0]G
A (19)accounting reference date 会计参照日 pE.PX
8
A (20)accounting reference period 会计参照期间 G$zL)R8GE|
A (21)accrual concept 应计概念 #zUXyT#X
A (22)accrual expenses 应计费用 qm*}U3K
A (23)acid test ration 速动比率(酸性测试比率) 2Se?J)MN
A (24)acquisition 购置 v60^4K>
A (25)acquisition accounting 收购会计 kUx&pYv
A (26)activity based accounting 作业基础成本计算 J<gJc*Q
A (27)adjusting events 调整事项 _Us*+
2(4L
A (28)administrative expenses 行政管理费 :p&!
RI(l
A (29)advice note 发货通知 g.J
N_
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A (30)amortization 摊销 s pLZ2]A
A (31)analytical review 分析性检查 "<+ih0Ma
A (32)annual equivalent cost 年度等量成本法 X@)z80
A (33)annual report and accounts 年度报告和报表 RF!a//
A (34)appraisal cost 检验成本 DciwQcG
A (35)appropriation account 盈余分配账户 5qUTMT['T
A (36)articles of association 公司章程细则 XZNY4/25G
A (37)assets 资产 :q<Z'EnW
A (38)assets cover 资产保障 YT/kC'A
A (39)asset value per share 每股资产价值 GV6K/T:
A (40)associated company 联营公司 Dq@2-Cv
A (41)attainable standard 可达标准 V
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A (42)attributable profit 可归属利润
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A (43)audit 审计 OX:O^ (-r,
A (44)audit report 审计报告 ,5Pl\keY
A (45)auditing standards 审计准则 ,bE$| x'
A (46)authorized share capital 额定股本 mnk"Vr` L
A (47)available hours 可用小时 Q^K "8 ;
A (48)avoidable costs 可避免成本 +z9@:L
B (49)back-to-back loan 易币贷款 ; |/leu8
B (50)backflush accounting 倒退成本计算 2O"P2(1}v
B (51)bad debts 坏帐 Do%-B1{ri
B (52)bad debts ratio 坏帐比率 IL/Yc1
B (53)bank charges 银行手续费 %owsBO+
B (54)bank overdraft 银行透支 IPSF]"}~
B (55)bank reconciliation 银行存款调节表 j/T>2|dA&
B (56)bank statement 银行对账单 %n%xR%|
B (57)bankruptcy 破产 P #F=c34u
B (58)basis of apportionment 分摊基础 Zc
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B (59)batch 批量 *=ZsqOHwG
B (60)batch costing 分批成本计算 Hd7,ZHj3^
B (61)beta factor B(市场)风险因素 S
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B (62)bill 账单 /N>e&e[35\
B (63)bill of exchange 汇票 :!;'J/B@..
B (64)bill of landing 提单 WnUweSdW
B (65)bill of materials 用料预计单 LLWB
B (66)bill payable 应付票据 C'=k<-
B (67)bill receivable 应收票据
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B (68)bin card 存货记录卡 F["wDO
B (69)bonus 红利 &bz:K8c
B (70)book-keeping 薄记 3($"q]Y
B (71)Boston classification 波士顿分类 5m=I*.qE
B (72)breakeven chart 保本图 MaBYk?TR~
B (73)breakeven point 保本点 ;VO.!5W@eg
B (74)breaking-down time 复位时间 !{n<K:x1
B (75)budget 预算 _ ~RpGX
B (76)budget center 预算中心 ]u-]'P
B (77)budget cost allowance 预算成本折让 gw`B "c|
B (78)budget manual 预算手册 @\oz4^
B (79)budget period 预算期间 cWGDee(
B (80)budgetary control 预算控制 b5IA"w
B (81)budgeted capacity 预算生产能力 _ 7PMmW@
B (82)burden 制造费用 cr?7O;,
B (83)business center 经营中心 JxLf?ad.
B (84)business entity 营业个体 2>-S-;i
B (85)business unit 经营单位 D47
R
B (86)buy-out management 管理性购买产权 "x941}
B (87)by-product 副产品 {Y}dv`G#Iu
C (88)called-up share capital 催缴股本 P X;Ed*y
C (89)capacity 生产能力 =Cv/Y%DN
C (90)capacity ratios 生产能力比率 :0K8h
C (91)capital 资本 hqk}akXt
C (92)capital assets pricing model资本资产计价模式 {
74mf'IW
C (93)capital commitment 承诺资本 vhvdKD
C (94)capital employed 已运用的资本 Et"?8\"n7
C (95)capital expenditure 资本支出 M L7\BT
C (96)capital expenditureauthorization 资本支出核准 -16K7yk
C (97)capital expenditure control 资本支出控制 j7FN\
cz
C (98)capital expenditure proposal资本支出申请 ;o/>JHGj
C (99)capital funding planning 资本基金筹集计划 (3[z%@I
C (100)capital gain 资本收益 H$ftGwS8
C (101)capital investment appraisal资本投资评估 zJ+8FWy:S
C (102)capital maintenance 资本保全 Nf3.\eR
C (103)capital resource planning 资本资源计划 I9o6k?$K
C (104)capital surplus 资本盈余 w|mb4AyL{?
C (105)capital turnover 资本周转率 a</D_6
6
C (106)card 记录卡 'tN25$=V&W
C (107)cash 现金 M,j(=hRJ/E
C (108)cash account 现金账户 xX0-]Y h:
C (109)cash book 现金账薄 &Gm$:T'~
C (110)cash cow 金牛产品 #B'aU#$u
C (111)cash flow 现金流量 h0?2j)X_
C (112)cash discounted 现金贴现 =O _
z(
C (113)cash flow budget 现金流量预算 B:"THN^
C (114)cash flow statement 现金流量表 C
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C (115)cash ledger 现金分类账 TGuiNobD
C (116)cash limit 现金限额 ULc`~]
C (117)CCA 现时成本会计 "I;C;}!
C (118)center 中心 9/ SXs0
C (119)changeover time 变更时间 O_$dI*RK
C (120)chartered entity 特许经济个体 U%7i=Z{^Ks
C (121)cheque 支票 *BD=O@
C (122)cheque register 支票登记薄 r
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C (123)coin analysis 零钱分类 )Fd
HV;K
C (124)classification 分类 $&|y<Y=
C (125)clock card 工时卡 oR
N-xng
C (126)code 代码 !>x|7
C (127)commitment accounting 承诺确认会计 DPrBFmHF
C (128)common cost 共同成本 TUL
_TR
C (129)company limited byguarantee 有限担保责任公司 bG&"9b_c
C (130)company limited shares 股份有限公司 U,/6;}
C (131)competitive position 竞争能力状况 rA0,`}8\
C (132)concept 概念
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C (133)conglomerate 跨行业企业 y AF+bCXo
C (134)consistency concept 一致性概念 8,
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C (135)consolidated accounts 合并报表 xy+QbDT
C (136)consolidation accounting 合并会计 , xx6$uZ
C (137)consortium 财团 4@ILw
C (138)contingency plan 应急计划 O#nR>1h
C (139)contingent liabilities 或有负债 ?3z- _8#
C (140)continuous operation 连续生产 fsO9EEn7X
C (141)contra 抵消 =U
OLT>!
C (142)contract cost 合同成本 w)E@*h<Z
C (143)contract costing 合同成本计算 !.7udYmB
C (144)contribution 贡献毛益 ?!w^`D0}o
C (145)contribution centre 贡献中心 {"*VU3%q
C (146)contribution chart 贡献图 ,O1O8TwUB0
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 F}J-gZl
C (148)contribution to salesration 贡献毛益对销售比率 7Y=cn_
wU
C (149)control 控制 D/(L
C (150)control account 控制帐户 QH4wUU3X
C (151)control limits 控制限度 w&Dv8Wv+Oq
C (152)controllability concept 可控制概念 J MX6yV
C (153)controllable cost 可控制成本 Ot&:mT!2
C (154)conversion cost 加工成本 ^Yr0@pE
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 LiDvaF:@L!
C (156)corporate appraisal 公司评估 fkfZ>D^1
C (157)corporate planning 公司计划 sKLX [l
C (158)corporate social reporting 公司社会报告
)/4(e?%=
C (159)corporation 股份公司 Xog/O i
C (160)cost 成本 7
RU}FE
C (161)cost account 成本帐户 OwzJO
C (162)cost accounting 成本会计 dNY"]b
C (163)cost accounting manual 成本手册 N\t1T(C|
C (164)cost accounts calendar 成本报表的日历时间 KH KS$D
C (165)cost adjustment 成本调整 PZ:u_*Vu`
C (166)cost allocation 成本分配 /4=-b_2Y~
C (167)cost apportionment 成本分摊 0X..e$ '
C (168)cost attribution 成本归属 ^s7,_!.Pq
C (169)cost audit 成本审计 z
`8cOK-
C (170)cost behaviour 成本性态
NW$H"}+o
C (171)cost benefit analysis 成本效益分析 1,2EhfX|s
C (172)cost center 成本中心 '/0#lF
C (173)cost driver 成本动因