+r9neS.l
9NNXj^7
注会《审计》英语常用词汇 t\TxK7i
_N)&<'lB<
`w`F-ke]I
1.audit 审计 l2}X\N&q
2.attestation 鉴证 +l.LwA
3.credibility 可信赖程度 WglpWp)
4.audit of financial statements 财务报表审计 yn_.
5.agreed-upon procedures 执行商定程序 -ZyY95E<
6.high levels of assurance 高水平保证 m l@%H
7.compilation 编制 1ltW9^cF}
8.reliability 可靠性 >,h{`
9.relevance 相关性 >d
*`K
10.professional skepticism 职业谨慎 xSNGf@1b
11.objectivity 客观性 d3S Me
12. professional competence 专业胜任能力 k7;i^$@c
13.Senior/CPA-in-charge 项目经理 3D1y^
I
14.audit engagement letter 业务约定书 Bq1}"092
15.recurring audit 连续审计 |lg jI!iK
16.the client 委托人 r|
)45@
17.change CPA 更换注册会计师 $m
E3 FJP>
18.the existing CPA 现任注册会计师 *Ms
"{+C
19.the successor CPA 后任注册会计师 nc\2A>f`
20.the preceding CPA前任注册会计师 E`<ou_0N@q
21.issue the audit report 出具审计报告 {@3v$W~7M
22.expert 专家 G_,9h!e
23.the board of directors 董事会 41s\^'^&
24.knowledge of the entity‘ s business 了解被审计单位情况 9 wbQ$>G9
25.assess material misstatement risks评估重大错报风险 ! K_<hNG&
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 CV_M |
27.a general knowledge of —— 初步了解―――的情况 )fxn bBz{
28.a more knowledge of—— 进一步了解的情况 <lWj-
+m
29.the prior year‘s working papers 以前年度工作底稿 O`"
~AY&
30.minutes of meeting 会议纪要 [#RFdn<
31.business risks 经营风险 x[&<e<6
32.appropriateness 适当性 4>LaA7)v
33.accounting estimate 会计估计 LME&qKe5
34.management representations 管理层声明 %KkC1.yu<
35.going concern assumption 持续经营假设 G2?#MO
36.audit plan 审计计划 C"B'Dj
37.significant audit areas 重点审计领域 sQ
,xTWdj
38.error 错误 8iOHav4
39.fraud舞弊 \
AH5zdK
40.modified or additional procedures 修改或追加审计程序 F:q8.^HTJ
41.misappropriation of assets 侵占资产 o3GkTn O
42.transactions without substance 虚假交易 19c_=$mV
43.unusual pressures 异常压力 bgKC^Q/F
44.the suspected noncompliance 涉嫌存在违法行为 (GC5r#AnS
45.materialiy 重要性
II| ;
_j
46.exceed the materiality level 超过重要性水平 L jTSu9I>
47.approach the materiality level 接近重要性水平 UB~-$\.
48.an acceptably low level 可接受水平 :KA)4[#;W
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 *Egg*2P;"Q
50.misstatements or omissions 错报或漏报 5pe)
CjE:
51.aggregate 总计 D GcpYA.7'
52.subsequent events 期后事项 V,0$mBYa
53.adjust the financial statements 调整财务报表 saQs<1
54.perform additional audit procedures 实施追加的审计程序 PREGQ0
55.audit risk 审计风险 n%#3x
oa
56.detection risk 检查风险 r@qLG"[\c
57.inappropriate audit opinion 不适当的审计意见
H!u8+
58.material misstatement 重大的错报 c%^B
'
59.tolerable misstatement 可容忍错报 X[1D$1Dvw
60.the acceptable level of detection risk 可接受的检查风险 kp* !
61.assessed level of material misstatement risk 重大错报风险的评估水平 y
iI
oqvP
62.simall business 小规模企业 Rvx7}ZL!
63.accounting system 会计系统 <tZZ]Y]
64.test of control 控制测试 SZ9DT
65.walk-through test 穿行测试 A%HIfSzQBS
66.communication 沟通 W;2J~V!c
67.flow chart 流程图 F[yofRN
68.reperformance of internal control 重新执行 v<g=uEpN
69.audit evidence 审计证据 +Ln^<!P
70.substantive procedures 实质性程序 ?kQY ^pU
71.assertions 认定 V|kN 1
A
72.esistence 存在 j~K(xf
73.occurrence 发生 5 QuRwu_
74.completeness 完整性
KN`k+!@/7
75.rights and obligations 权利和义务 ;CF:cH*
76.valuation and allocation 计价和分摊 ~jzLw@"~$^
77.cutoff 截止 l!Xj U
nRF
78.accuracy 准确性 :r
hB=
79.classification 分类 ,f>9oOqqA
80.inspection 检查 5[jS(1a`c
81.supervision of counting 监盘 l&U$LN$*e
82.observation 观察 fW+"Kuw
83.confirmation 函证 %_4#WI
84.computation 计算 w9VwZow
85.analytical procedures 分析程序 [f6BA|
86.vouch 核对 d~%7A5
87.trace 追查 [J}eNprg
88.audit sampling 审计抽样 y&5
O)
89.error 误差 LO)!Fj4|
90.expected error 预期误差 `N.:3]B
t
91.population 总体 aK;OzB)
92.sampling risk 抽样风险 .BBJhXtrdu
93.non- sampling risk 非抽样风险 BO7HJF)a
94.sampling unit 抽样单位 R@z`
95.statistical sampling 统计抽样 d94k
96.tolerable error 可容忍误差 OObAn^bt
97.the risk of under reliance 信赖不足风险 e1h7~ j
98.the risk of over reliance 信赖过度风险 d4 \
99.the risk of incorrect rejection 误拒风险 +~iiy;i(
100. the risk of incorrect acceptance 误受风险 .!0Rh9yyl
101.working trial balance 试算平衡表 (?R!y -
102.index and cross-referencing 索引和交叉索引 hx9t{Zi
103.cash receipt 现金收入 j,^&U|!
104.cash disbursement 现金支出 cl`Wl/Q#
105.bank statement 银行对账单 7`t"fS
106.bank reconciliation 银行存款余额调节表 K;
sC#9m
107.balance sheet date 资产负债表日 [>54?4{|.
108.net realizable value 可变现净值 7:pc%Ksq
109.storeroom 仓库 |e2s\?nB0S
110.sale invoice 销售发票 {TpbUj0
111.price list 价目表 'Gc{cNbXIA
112.positive confirmation request 积极式询证函 ;#9?3Os
113.negative confirmation request 消极式询证函 3w"JzC@
114.purchase requisition 请购单 2p](`Y`
115.receiving report 验收报告 jIe
/X]
116.gross margin 毛利 G>0d^bx;E
117.manufacturing overhead 制造费用 B!x#|vGXL
118.material requisition 领料单 #UL75
119.inventory-taking 存货盘点 .-M5.1mo\(
120.bond certificate 债券 6JZ>&HA
121.stock certificate 股票 9]l I?j]o
122.audit report 审计报告 'vVWUK956
123.entity 被审计单位 c YgJ}(>}
124.addressee of the audit report 审计报告的收件人 /96lvn]8lO
125.unqualified opinion 无保留意见 x
cAs}y}
126.qualified opinion 保留意见 a<\n$E#q
127.disclaimer of opinion 无法表示意见 _xePh
128.adverse opinion 否定意见 VED~v#.c
QR"+fzOL
A (1)ABC 作业基础成本计算 RVwS<g)~1
A (2)absorbed overhead 已吸收制造费用 n8; p]{
A (3)absorption costing 吸收成本计算 TY %zw6 #p
A (4)account 账户,报表 "J+L]IC?AD
A (5)accounting postulate 会计假设 9AhA"+?
A (6)accounting series release 会计公告文件 8b]4uI<
A (7)accounting valuation 会计计价 c:0n/DC
A (8)account sale 承销清单 U?f-/@fc
A (9)accountability concept 经营责任概念 EniV-Uj\D
A (10)accountancy 会计职业 J+IItO4%
A (11)accountant 会计师 Ly8=SIZ
A (12)accounting 会计 _d3Z~cH
A (13)agency cost 代理成本 ^;a
.;wR
A (14)accounting bases 会计基础 i'H]N8,A
A (15)accounting manual 会计手册 1
]=X
A (16)accounting period 会计期间 WFahb3kx
A (17)accounting policies 会计方针 TaYl[I
A (18)accounting rate of return 会计报酬率 NN'pBUR
A (19)accounting reference date 会计参照日 CqC
)H7A
A (20)accounting reference period 会计参照期间 B3&C&o.h
A (21)accrual concept 应计概念 qsoq1u,?
A (22)accrual expenses 应计费用 zX*5yNd
A (23)acid test ration 速动比率(酸性测试比率) &}e>JgBe0
A (24)acquisition 购置 iE"]S )
A (25)acquisition accounting 收购会计 ,.ivdg(/
A (26)activity based accounting 作业基础成本计算 J?J4<l9
A (27)adjusting events 调整事项 KMy"DVqE
A (28)administrative expenses 行政管理费 _";w*lg}
A (29)advice note 发货通知 & tT6.@kH
A (30)amortization 摊销 _ncBq;j{
A (31)analytical review 分析性检查 <lIm==U<-
A (32)annual equivalent cost 年度等量成本法 !q,'k2=b,
A (33)annual report and accounts 年度报告和报表 ])F+ C/Px1
A (34)appraisal cost 检验成本
>Z_;ZMu)
A (35)appropriation account 盈余分配账户 vb>F)po1}
A (36)articles of association 公司章程细则 `B3-#!2X
A (37)assets 资产 "}xIt)n%;
A (38)assets cover 资产保障 q:)Pf
P+
A (39)asset value per share 每股资产价值 }hg=#*
A (40)associated company 联营公司 v.8kGF
A (41)attainable standard 可达标准 Wfd`v
9Jh&C5\\
A (42)attributable profit 可归属利润 P!f0&W
A (43)audit 审计 fn
'n'X|
A (44)audit report 审计报告
Yz0fOX
A (45)auditing standards 审计准则 HoAg8siQ
A (46)authorized share capital 额定股本 ,i}EGW,9q
A (47)available hours 可用小时 2#5Q~
A (48)avoidable costs 可避免成本 J i@q7qkC
B (49)back-to-back loan 易币贷款 tKUW
B (50)backflush accounting 倒退成本计算
zo@vuB.
B (51)bad debts 坏帐 kB CU+FC
B (52)bad debts ratio 坏帐比率 a_}C*+D
B (53)bank charges 银行手续费 dpq(=s`s
B (54)bank overdraft 银行透支 KPz0;2}
B (55)bank reconciliation 银行存款调节表 Xykoq"dbb
B (56)bank statement 银行对账单 MMKN^a"GA
B (57)bankruptcy 破产
\8C<nh
B (58)basis of apportionment 分摊基础 AFL'Ox]0
B (59)batch 批量 +%9Re5R
B (60)batch costing 分批成本计算 ]QJ5JtD-
B (61)beta factor B(市场)风险因素 t^MTR6y+8
B (62)bill 账单 D>{`I'
B (63)bill of exchange 汇票 ;6hoG(3
+
B (64)bill of landing 提单 H[?S*/n,<
B (65)bill of materials 用料预计单 `` g
B (66)bill payable 应付票据 .
yfp-n4H
B (67)bill receivable 应收票据 W"@'}y
B (68)bin card 存货记录卡 h@O\j&#
B (69)bonus 红利 ?m~1b_@A{
B (70)book-keeping 薄记 ^wZx=kas
B (71)Boston classification 波士顿分类 M.dX;iM<
B (72)breakeven chart 保本图 Ng;?hT w
B (73)breakeven point 保本点 jG&HPVr
B (74)breaking-down time 复位时间 [!;sp~
B (75)budget 预算 VOr:G85*s
B (76)budget center 预算中心 8%;Wyqdf]
B (77)budget cost allowance 预算成本折让 }X8P5c!\
B (78)budget manual 预算手册 iNkN'("
B (79)budget period 预算期间 >CrrxiG
B (80)budgetary control 预算控制 :I&y@@UG
B (81)budgeted capacity 预算生产能力 rZ(#t{]=!
B (82)burden 制造费用 q)?!]|pZ
B (83)business center 经营中心 BJ3<"D{.*4
B (84)business entity 营业个体 *ezMS
B (85)business unit 经营单位 <ivG(a*=]
B (86)buy-out management 管理性购买产权 Z}0{FwW"4
B (87)by-product 副产品 Z>g&%3j
C (88)called-up share capital 催缴股本 .9ZK@xM&?
C (89)capacity 生产能力 ]XlBV-@b
C (90)capacity ratios 生产能力比率 Zl9
C (91)capital 资本 j<!dpt
C (92)capital assets pricing model资本资产计价模式 1mtYap4
C (93)capital commitment 承诺资本 {Lv"wec*x
C (94)capital employed 已运用的资本 *^;
MWI
C (95)capital expenditure 资本支出 RrBG
=V
C (96)capital expenditureauthorization 资本支出核准 i^:#*Q-co
C (97)capital expenditure control 资本支出控制 bnL!PsG$K,
C (98)capital expenditure proposal资本支出申请 cZYvP
C (99)capital funding planning 资本基金筹集计划 ]pB5cq7o
C (100)capital gain 资本收益 w6>P[oW
C (101)capital investment appraisal资本投资评估 ]Kjt@F"
;
C (102)capital maintenance 资本保全 p8j4Tc5tQ>
C (103)capital resource planning 资本资源计划 gp$]0~[tO
C (104)capital surplus 资本盈余 Ppl :_O
f
C (105)capital turnover 资本周转率 Tw$tE:
C (106)card 记录卡 3
[]ltN_
C (107)cash 现金 {7oPDP
C (108)cash account 现金账户 Q'^'G>MBJ
C (109)cash book 现金账薄 r<(UN@T}
C (110)cash cow 金牛产品 z"|jCdZGM
C (111)cash flow 现金流量 0@{bpc rc
C (112)cash discounted 现金贴现 $A 5O>
C (113)cash flow budget 现金流量预算 M9fQ,<c<6
C (114)cash flow statement 现金流量表 B+Qo{-
C (115)cash ledger 现金分类账 H~#$AD+H
C (116)cash limit 现金限额 QPp31o.!5
C (117)CCA 现时成本会计 C[Q4OAFG
C (118)center 中心 %$b}o7U"s
C (119)changeover time 变更时间 k
t!@}QP
C (120)chartered entity 特许经济个体 bYQ@!
C (121)cheque 支票 &m36h`tM
C (122)cheque register 支票登记薄 on8$Kc
C (123)coin analysis 零钱分类 )Z4iM;4]
C (124)classification 分类 h5l_/vd
C (125)clock card 工时卡 $tW E9_
C (126)code 代码 5G'2 Wby'#
C (127)commitment accounting 承诺确认会计 Vr&
GsT
C (128)common cost 共同成本 :8bq0iqsV
C (129)company limited byguarantee 有限担保责任公司 f:P;_/cJc
C (130)company limited shares 股份有限公司 P5G0fq7
C (131)competitive position 竞争能力状况 #sF#<nHZ
C (132)concept 概念 ncUhCp?'
C (133)conglomerate 跨行业企业 `%Kj+^|DS
C (134)consistency concept 一致性概念 dj] O
C (135)consolidated accounts 合并报表 v;z8g^L
C (136)consolidation accounting 合并会计 )L
"Dt_t
C (137)consortium 财团 Lfa&JKd
C (138)contingency plan 应急计划 tr0kTW$Ad
C (139)contingent liabilities 或有负债 9+ve0P7$
C (140)continuous operation 连续生产 \N|}V.r
C (141)contra 抵消 Hxac#(,7
C (142)contract cost 合同成本 t6e6v=.Pg
C (143)contract costing 合同成本计算 IAb.Z+ig
C (144)contribution 贡献毛益 !
B`
C (145)contribution centre 贡献中心 *b{Hj'H aH
C (146)contribution chart 贡献图 p[|V7K'Z
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 )Mflt0fp
C (148)contribution to salesration 贡献毛益对销售比率 d5
]-{+V+
C (149)control 控制 n]w%bKc-9
C (150)control account 控制帐户 $@^\zg1n
C (151)control limits 控制限度 I
WT|dA >
C (152)controllability concept 可控制概念 <ldArZ4C4
C (153)controllable cost 可控制成本 w0=/V[fs
C (154)conversion cost 加工成本 t=:5?}J.Q$
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ia.+<,
$`S
C (156)corporate appraisal 公司评估 [zP}G?(
C (157)corporate planning 公司计划 k&K'FaM!
C (158)corporate social reporting 公司社会报告
c*[aIqj
C (159)corporation 股份公司 * >NML]#0
C (160)cost 成本 =b )!l9TX
C (161)cost account 成本帐户 lt5Knz2G,Z
C (162)cost accounting 成本会计 J7EWaXGbz
C (163)cost accounting manual 成本手册 X?r$o>db
C (164)cost accounts calendar 成本报表的日历时间 ?)Gb=
C (165)cost adjustment 成本调整 9}K
K]m6u}
C (166)cost allocation 成本分配 rnMi
>?
C (167)cost apportionment 成本分摊 WqCER^~'>
C (168)cost attribution 成本归属 (yT&&_zY4
C (169)cost audit 成本审计 j{tr''yN
C (170)cost behaviour 成本性态 8<6@O
C (171)cost benefit analysis 成本效益分析 `5x0p a
C (172)cost center 成本中心 h6`VU`pPI
C (173)cost driver 成本动因