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注会《审计》英语常用词汇 ffo{4er
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1.audit 审计 -Y'Qa/:7
2.attestation 鉴证 `9SRi
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3.credibility 可信赖程度 (C/2shr 8
4.audit of financial statements 财务报表审计 DYlu`j_ux
5.agreed-upon procedures 执行商定程序 &i*/}OZz
6.high levels of assurance 高水平保证 w4Nm4To
7.compilation 编制 !gv/ jdF
8.reliability 可靠性 d*ch.((-
9.relevance 相关性 L2Ynv4llm
10.professional skepticism 职业谨慎 >YuBi:z
11.objectivity 客观性 *"#62U6
12. professional competence 专业胜任能力 E/@w6uIK[
13.Senior/CPA-in-charge 项目经理 LU5e!bP
14.audit engagement letter 业务约定书 (i4=}Kn2
15.recurring audit 连续审计 Iy8>9m'5
16.the client 委托人 Rk8>Ak(/
17.change CPA 更换注册会计师 D
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18.the existing CPA 现任注册会计师 1euL+zeh
19.the successor CPA 后任注册会计师 Eh\0gQ=
20.the preceding CPA前任注册会计师 4PUSFZK?
21.issue the audit report 出具审计报告 `MFw2nu@t
22.expert 专家 +$M%"=tk
23.the board of directors 董事会 wzhM/Lmo\z
24.knowledge of the entity‘ s business 了解被审计单位情况 T% J;~|
25.assess material misstatement risks评估重大错报风险 -?gr3rV@
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 y\&GPr
27.a general knowledge of —— 初步了解―――的情况 rnWU[U8%
28.a more knowledge of—— 进一步了解的情况 :X-Z|Pv8
29.the prior year‘s working papers 以前年度工作底稿 1qXqQA
30.minutes of meeting 会议纪要 t?H.M
31.business risks 经营风险 sev^
32.appropriateness 适当性 *x3";%o
33.accounting estimate 会计估计 G+?@4?`z
34.management representations 管理层声明 J+IQvOn_|
35.going concern assumption 持续经营假设 x]|8
36.audit plan 审计计划 v2R41*z,
37.significant audit areas 重点审计领域 ,Oojh;P_
38.error 错误 1'tagv?
39.fraud舞弊 "/6<k0.D&
40.modified or additional procedures 修改或追加审计程序 K8CjZpzq
41.misappropriation of assets 侵占资产 N=hr%{}c
42.transactions without substance 虚假交易 9B&QY 2v
43.unusual pressures 异常压力 !<\"XxK+l
44.the suspected noncompliance 涉嫌存在违法行为 e6n1/TtqM
45.materialiy 重要性 cbvK;;
46.exceed the materiality level 超过重要性水平 }Th":sin},
47.approach the materiality level 接近重要性水平 b(wzn`Z%Et
48.an acceptably low level 可接受水平 *oLAO/)n
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 vUD,%@k9
50.misstatements or omissions 错报或漏报 ]37k\O?vd
51.aggregate 总计 O<nJbsl_w
52.subsequent events 期后事项 J~7E8
53.adjust the financial statements 调整财务报表 T;D`=p#
54.perform additional audit procedures 实施追加的审计程序 g
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55.audit risk 审计风险 OU+oS,
56.detection risk 检查风险 .ruGS.nS4
57.inappropriate audit opinion 不适当的审计意见 Ezw(J[).C
58.material misstatement 重大的错报 Z'c{4b`N
59.tolerable misstatement 可容忍错报 F#S^Q`
60.the acceptable level of detection risk 可接受的检查风险 (3z: ;
61.assessed level of material misstatement risk 重大错报风险的评估水平 @@$=MSN
62.simall business 小规模企业 MK"PCE5^i6
63.accounting system 会计系统 gbNPD*7g9
64.test of control 控制测试 q
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65.walk-through test 穿行测试 ldcYw@KQ
66.communication 沟通 3\FPW1$i|[
67.flow chart 流程图 D)z'FOaI
68.reperformance of internal control 重新执行 J5Rr7=:*S
69.audit evidence 审计证据 Iw(2D(se
70.substantive procedures 实质性程序 3vTX2e.w
71.assertions 认定 K%9PIqK?4
72.esistence 存在 .m_yx{FZ=
73.occurrence 发生 ?Pz:H/$
74.completeness 完整性 V&4)B &W
75.rights and obligations 权利和义务 UEmNT9V
76.valuation and allocation 计价和分摊 F,{M!dL
77.cutoff 截止 \zA$|)
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78.accuracy 准确性 O)C
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79.classification 分类 ;8m_[gfw
80.inspection 检查 fhqc[@Y[
81.supervision of counting 监盘 bv$g$
82.observation 观察 Hb5^+.xur
83.confirmation 函证 ?CGbnXZ4Ug
84.computation 计算 AP.WTFf
85.analytical procedures 分析程序 WHxq
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86.vouch 核对 VQE8hQ37
87.trace 追查 \M^L'Mkj
88.audit sampling 审计抽样 w6>'n
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89.error 误差 ^SnGcr|a'
90.expected error 预期误差 <(x[Qp/5P
91.population 总体 q:Gi
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92.sampling risk 抽样风险 ^6;n@
93.non- sampling risk 非抽样风险 3DRbCKNL
94.sampling unit 抽样单位 4"72
95.statistical sampling 统计抽样 vH_QSx;C#
96.tolerable error 可容忍误差 [G:wPp.y
97.the risk of under reliance 信赖不足风险 K~**. NF-n
98.the risk of over reliance 信赖过度风险 HrQB
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99.the risk of incorrect rejection 误拒风险 c"R`7P
100. the risk of incorrect acceptance 误受风险 ]5IG00`
101.working trial balance 试算平衡表 lC&U9=7W
102.index and cross-referencing 索引和交叉索引 u
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103.cash receipt 现金收入 }{;m:Iia_
104.cash disbursement 现金支出 j3|Ek
105.bank statement 银行对账单 |T7 < !
106.bank reconciliation 银行存款余额调节表 =fa!"$J3
107.balance sheet date 资产负债表日 ,Zs:e.
108.net realizable value 可变现净值 b0Pq
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109.storeroom 仓库 cA%70Y:AV
110.sale invoice 销售发票 vgRjd1k.\y
111.price list 价目表 QXx<Hi^ /
112.positive confirmation request 积极式询证函 nWpqAb
113.negative confirmation request 消极式询证函 TS+itU62
114.purchase requisition 请购单 b['Jr% "O
115.receiving report 验收报告 +=#sam*i
116.gross margin 毛利 Fy^*@&
117.manufacturing overhead 制造费用 *FyBkG'
118.material requisition 领料单 b||
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119.inventory-taking 存货盘点 &~oBJar
120.bond certificate 债券 6|gC##T
121.stock certificate 股票 3'
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122.audit report 审计报告 CDcZ6.f
123.entity 被审计单位 \C;
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124.addressee of the audit report 审计报告的收件人 {HPKp&kl
125.unqualified opinion 无保留意见 !4zSE,1
126.qualified opinion 保留意见 MHo(j%I1E
127.disclaimer of opinion 无法表示意见 c?oNKqPzg
128.adverse opinion 否定意见 t|q@~B
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A (1)ABC 作业基础成本计算 L+y}hb
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A (2)absorbed overhead 已吸收制造费用 3u +A/
A (3)absorption costing 吸收成本计算 `tKrTq>
A (4)account 账户,报表 ?m5@ 635
A (5)accounting postulate 会计假设 GUyMo@g
A (6)accounting series release 会计公告文件 kBZnR$Cl
A (7)accounting valuation 会计计价 nxH+XHv
A (8)account sale 承销清单 guJS;VC6U
A (9)accountability concept 经营责任概念 *aF
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A (10)accountancy 会计职业 &u)
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A (11)accountant 会计师 BUR96YN.
A (12)accounting 会计 ,r\
A (13)agency cost 代理成本 x=(y
A (14)accounting bases 会计基础 $g? ]9}p
A (15)accounting manual 会计手册 l1*
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A (16)accounting period 会计期间 ]6)^+(zU
A (17)accounting policies 会计方针 LbX>@2(&
A (18)accounting rate of return 会计报酬率 4%#Y)zo.e
A (19)accounting reference date 会计参照日 ?K9&ye_rgw
A (20)accounting reference period 会计参照期间 "%$jl0i_c
A (21)accrual concept 应计概念 zzlV((8~
A (22)accrual expenses 应计费用 bHx09F]
A (23)acid test ration 速动比率(酸性测试比率) D"kss5>w
A (24)acquisition 购置 Q/'jwyj_
A (25)acquisition accounting 收购会计 Ni]V)wGE;
A (26)activity based accounting 作业基础成本计算 r(=
A (27)adjusting events 调整事项 R5PXX&Q
A (28)administrative expenses 行政管理费 B->3/dp2c'
A (29)advice note 发货通知 [-}LEH1[p
A (30)amortization 摊销 0X6
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A (31)analytical review 分析性检查 :&*Y
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A (32)annual equivalent cost 年度等量成本法 /SDN7M]m!
A (33)annual report and accounts 年度报告和报表 J^t-p U
A (34)appraisal cost 检验成本 ~*a
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A (35)appropriation account 盈余分配账户 O |45r
A (36)articles of association 公司章程细则 AAbI+L0m{
A (37)assets 资产 Cu*+E%P9`
A (38)assets cover 资产保障 _}8hEv
A (39)asset value per share 每股资产价值 >TZ 'V,
A (40)associated company 联营公司 i=Nq`BoQf
A (41)attainable standard 可达标准 b
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A (42)attributable profit 可归属利润 KVQ^-^
A (43)audit 审计 OR84/^>
A (44)audit report 审计报告 RsTz3]`yv
A (45)auditing standards 审计准则 \VQv
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A (46)authorized share capital 额定股本 C(N' +VV_
A (47)available hours 可用小时 z?T;2/_7
A (48)avoidable costs 可避免成本 (>~:1
B (49)back-to-back loan 易币贷款 &Pk #v
B (50)backflush accounting 倒退成本计算 wm1`<r^
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B (51)bad debts 坏帐 'OrGt_U
B (52)bad debts ratio 坏帐比率 rw:z|-r
B (53)bank charges 银行手续费 Uk@du7P1k
B (54)bank overdraft 银行透支 >4 n\
B (55)bank reconciliation 银行存款调节表 BQ8vg8e]B
B (56)bank statement 银行对账单 dJvT2s.t[
B (57)bankruptcy 破产 \#)|6w-
B (58)basis of apportionment 分摊基础 "AN*2)e4
B (59)batch 批量 <V[Qs3uo(
B (60)batch costing 分批成本计算 1f3c3PJ
B (61)beta factor B(市场)风险因素 +pcGxje\
B (62)bill 账单 ^/'zU,
B (63)bill of exchange 汇票 h
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B (64)bill of landing 提单 %5g(|Y]
B (65)bill of materials 用料预计单 /\7E&n:)2
B (66)bill payable 应付票据 2A>s
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B (67)bill receivable 应收票据 @k+&89@G
B (68)bin card 存货记录卡 AW{"9f4
B (69)bonus 红利 G5Mo IC
B (70)book-keeping 薄记 _E\C
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B (71)Boston classification 波士顿分类 +(Q$GO%
B (72)breakeven chart 保本图 `kE ;V!n?
B (73)breakeven point 保本点 Mz59ac
B (74)breaking-down time 复位时间 'dXGd.V7u
B (75)budget 预算 N.~zQVO#R
B (76)budget center 预算中心 |B{@noGX
B (77)budget cost allowance 预算成本折让 !=uaB.
B (78)budget manual 预算手册 {[I]pm~n
B (79)budget period 预算期间 >O;V[H2[
B (80)budgetary control 预算控制 ]R
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B (81)budgeted capacity 预算生产能力 }}?,({T|n
B (82)burden 制造费用 1hTE^\W
B (83)business center 经营中心 7\0}
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B (84)business entity 营业个体 QsemN7B"<
B (85)business unit 经营单位 S4ys)!V1V
B (86)buy-out management 管理性购买产权 mJU1n
B (87)by-product 副产品 gZf8/Tp\z
C (88)called-up share capital 催缴股本 uM"_3je{W2
C (89)capacity 生产能力 o=zr]vv
C (90)capacity ratios 生产能力比率 <%Al(Lm0
C (91)capital 资本 mz>GbImVD~
C (92)capital assets pricing model资本资产计价模式 i)!2DXn
C (93)capital commitment 承诺资本 qr@<'wp/
C (94)capital employed 已运用的资本 \rpXG9
C (95)capital expenditure 资本支出 n^lr
7(!6
C (96)capital expenditureauthorization 资本支出核准 ,K WIuCU;
C (97)capital expenditure control 资本支出控制 <u_vL
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C (98)capital expenditure proposal资本支出申请 BjSd\Ul
C (99)capital funding planning 资本基金筹集计划 .&i_~?1[N
C (100)capital gain 资本收益 JGHQzC
C (101)capital investment appraisal资本投资评估 ?-v]+<$ Y
C (102)capital maintenance 资本保全 m[}@\y
C (103)capital resource planning 资本资源计划 jLM}hwJ8
C (104)capital surplus 资本盈余 v ^R:XdH
C (105)capital turnover 资本周转率 xqQLri}
C (106)card 记录卡 >vPv4e7&3
C (107)cash 现金 31GqWN`>$
C (108)cash account 现金账户 ^TZ`1:oL#
C (109)cash book 现金账薄 XN&cM,
C (110)cash cow 金牛产品 ~ K/_51O'
C (111)cash flow 现金流量 agGgj>DDd
C (112)cash discounted 现金贴现 ;5p;i8m
C (113)cash flow budget 现金流量预算 %,UTFuM`
C (114)cash flow statement 现金流量表 |
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C (115)cash ledger 现金分类账 ]r\FC\n6e
C (116)cash limit 现金限额 R>D [I.
C (117)CCA 现时成本会计 9;7|MPbR
C (118)center 中心 i5 0c N<o
C (119)changeover time 变更时间 l`<1Y|
C (120)chartered entity 特许经济个体 J kxsua
C (121)cheque 支票 =5;t
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C (122)cheque register 支票登记薄 : i{tqY%
C (123)coin analysis 零钱分类 ?={S"qK(q
C (124)classification 分类 8-"D.b4
C (125)clock card 工时卡 3y%,f|ju
C (126)code 代码 Sby(?yg
C (127)commitment accounting 承诺确认会计 $%6.lQ
C (128)common cost 共同成本 2!_DkE
C (129)company limited byguarantee 有限担保责任公司 TE9Iyl|=
C (130)company limited shares 股份有限公司 d:Oo5t)MN
C (131)competitive position 竞争能力状况 C
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C (132)concept 概念 7n)ob![\d
C (133)conglomerate 跨行业企业 nX_w F`n"
C (134)consistency concept 一致性概念 YuUJgt .1
C (135)consolidated accounts 合并报表 #62*'.B4
C (136)consolidation accounting 合并会计 ][dst@?8Oz
C (137)consortium 财团 Yosfk\D
C (138)contingency plan 应急计划 YU`}T<;bg
C (139)contingent liabilities 或有负债 ,4j^lgJ
C (140)continuous operation 连续生产 D(WdI
C (141)contra 抵消 2~l +2..
C (142)contract cost 合同成本 (?xR<]~g*
C (143)contract costing 合同成本计算 +bGO"*
C (144)contribution 贡献毛益 < V*/1{
C (145)contribution centre 贡献中心
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C (146)contribution chart 贡献图 jcp6-XM
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 _fdD4-2U
C (148)contribution to salesration 贡献毛益对销售比率 )Ut K9;@"
C (149)control 控制 5\Rg%Ezl
C (150)control account 控制帐户 pr[V*C/
C (151)control limits 控制限度 %O$=%"D6
C (152)controllability concept 可控制概念 :*ZijN*{)$
C (153)controllable cost 可控制成本 +|--}iE5n
C (154)conversion cost 加工成本 P(
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 q`3HHq
C (156)corporate appraisal 公司评估 +NJIi@
C (157)corporate planning 公司计划 V aoqI
C (158)corporate social reporting 公司社会报告 rJ{k1H >
C (159)corporation 股份公司 I7\T :Q[
C (160)cost 成本 }9 ]7
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C (161)cost account 成本帐户 6:q,JB@i
C (162)cost accounting 成本会计 ]9-iEQ
C (163)cost accounting manual 成本手册 M.\XG}RR
C (164)cost accounts calendar 成本报表的日历时间 {oS/Xa
C (165)cost adjustment 成本调整 !sp`oM
C (166)cost allocation 成本分配 3+\Zom4
C (167)cost apportionment 成本分摊 }5;/!P_A
C (168)cost attribution 成本归属 J|F!$m{
C (169)cost audit 成本审计 !"ir}Y%
C (170)cost behaviour 成本性态 0#NbAMt
C (171)cost benefit analysis 成本效益分析 }
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C (172)cost center 成本中心 vJ{F)0 K
C (173)cost driver 成本动因