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注会《审计》英语常用词汇 Efx=
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1.audit 审计 a8Uk[^5
2.attestation 鉴证 O9^T3~x[V
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 OPuj|%Wgw
5.agreed-upon procedures 执行商定程序 ^ H3m\!h
6.high levels of assurance 高水平保证 ;7Okyj6EP
7.compilation 编制 51 4Z<omrK
8.reliability 可靠性 MQ` %``
9.relevance 相关性 uv]{1S{tb
10.professional skepticism 职业谨慎 jj,r <T
11.objectivity 客观性 G;s"h%Xw98
12. professional competence 专业胜任能力 [b/o$zR
13.Senior/CPA-in-charge 项目经理 *5D3vB*S
14.audit engagement letter 业务约定书 f*m[|0qI<X
15.recurring audit 连续审计 _TUm$#@Y`
16.the client 委托人 Y:psZ
17.change CPA 更换注册会计师 _ym"m,,7?
18.the existing CPA 现任注册会计师 VEs5;]#<2D
19.the successor CPA 后任注册会计师 rF] +,4
20.the preceding CPA前任注册会计师 aSL6zye
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21.issue the audit report 出具审计报告 +sf .PSz$
22.expert 专家 c}-(. eu
23.the board of directors 董事会 F*` t"7Lm
24.knowledge of the entity‘ s business 了解被审计单位情况 x[X`a
25.assess material misstatement risks评估重大错报风险 0V`[Zgf
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 I[D8""U
27.a general knowledge of —— 初步了解―――的情况 m`}{V5;
28.a more knowledge of—— 进一步了解的情况 G1d(,4Xp
29.the prior year‘s working papers 以前年度工作底稿 .Djta|puu
30.minutes of meeting 会议纪要 @i LIU}+
31.business risks 经营风险 cyQBqG
32.appropriateness 适当性 #xT!E:W'
33.accounting estimate 会计估计 (=c1
34.management representations 管理层声明 0.Vi97`
35.going concern assumption 持续经营假设 5iM[sg[y9
36.audit plan 审计计划 V.=lGhi
37.significant audit areas 重点审计领域 #;Tz[0
38.error 错误 P@0Y./Ds
39.fraud舞弊 ~OypE4./1
40.modified or additional procedures 修改或追加审计程序 Ig \#f
41.misappropriation of assets 侵占资产 80;n|nNB
42.transactions without substance 虚假交易 Vrkf(E3_V
43.unusual pressures 异常压力 Kat&U19YH
44.the suspected noncompliance 涉嫌存在违法行为 :iPym}CE
45.materialiy 重要性 |+}G|hx@9
46.exceed the materiality level 超过重要性水平 }6]0hWsN[
47.approach the materiality level 接近重要性水平 :P+\p=
48.an acceptably low level 可接受水平 rv7{Ow_Y
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 uQ/h'v
50.misstatements or omissions 错报或漏报 7%;_kFRV
51.aggregate 总计 ?LP9iY${
52.subsequent events 期后事项 1m@^E:w
53.adjust the financial statements 调整财务报表 )rm4cW_
54.perform additional audit procedures 实施追加的审计程序 ~*.-
55.audit risk 审计风险 rs;r
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56.detection risk 检查风险 k'3Wt*i
57.inappropriate audit opinion 不适当的审计意见 V/%~F6e
58.material misstatement 重大的错报 ~Z)/RT/
59.tolerable misstatement 可容忍错报 szmmu*F,U:
60.the acceptable level of detection risk 可接受的检查风险 5@!st
61.assessed level of material misstatement risk 重大错报风险的评估水平 'LS z f/w
62.simall business 小规模企业 ,"2TArC'z
63.accounting system 会计系统 *d*,Hqn
64.test of control 控制测试 rcN 9.1
65.walk-through test 穿行测试 z(13~38+
66.communication 沟通 &
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67.flow chart 流程图 ZH 6\><My
68.reperformance of internal control 重新执行 1iBP,:>*
69.audit evidence 审计证据 7h9U{4r: M
70.substantive procedures 实质性程序 k G0Yh2;#
71.assertions 认定 d+fSoSjX8
72.esistence 存在 ~d
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73.occurrence 发生 n/4i|-^
74.completeness 完整性 2kh"8oQ
75.rights and obligations 权利和义务 yxWO[ Z
76.valuation and allocation 计价和分摊 ;2xO`[#
77.cutoff 截止 23]Y<->Eu<
78.accuracy 准确性 &qM[g9
79.classification 分类 >SbK.Q@ei
80.inspection 检查 "sUyHt -&
81.supervision of counting 监盘 F7*wQ{~
82.observation 观察 Kg\R+i@#<
83.confirmation 函证 b;cMl'
84.computation 计算 #FxPj-3(ix
85.analytical procedures 分析程序 x.mrCJn)
86.vouch 核对 RP4Ku9hk
87.trace 追查 f58?5(Dc|
88.audit sampling 审计抽样 5\
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89.error 误差 rf&M!d}!
90.expected error 预期误差 R:aa+
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91.population 总体 muON>^MbC
92.sampling risk 抽样风险 D<$XyP
93.non- sampling risk 非抽样风险 $A_]:qI2
94.sampling unit 抽样单位 V9NTs8LKc
95.statistical sampling 统计抽样 i5}4(sV
96.tolerable error 可容忍误差 *iA4:EIP
97.the risk of under reliance 信赖不足风险 LPd\-S_rsP
98.the risk of over reliance 信赖过度风险 c3%@Wj:fo
99.the risk of incorrect rejection 误拒风险 pc]J[ S?P
100. the risk of incorrect acceptance 误受风险 b\7iY&.C|
101.working trial balance 试算平衡表 s@4nWe
102.index and cross-referencing 索引和交叉索引 e.d
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103.cash receipt 现金收入 Hh;:`;}
104.cash disbursement 现金支出 V N{NA+I
105.bank statement 银行对账单 1Tp/MV/>
106.bank reconciliation 银行存款余额调节表 xgu `Q`~
107.balance sheet date 资产负债表日 qy1F*kY
108.net realizable value 可变现净值 OWp%v_y]
109.storeroom 仓库 am1[9g8L
110.sale invoice 销售发票 Y*oDO$6
111.price list 价目表 DE$q+j0P
112.positive confirmation request 积极式询证函 n{0Ld -zH
113.negative confirmation request 消极式询证函 CK+d!Eg
114.purchase requisition 请购单 B;6]NCxD
115.receiving report 验收报告 75T_Dx(H
116.gross margin 毛利 p
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117.manufacturing overhead 制造费用 Cs3^9m6;d
118.material requisition 领料单 ]va>ex$d
119.inventory-taking 存货盘点 B_`y|sn
120.bond certificate 债券 6Q&r0>^{
121.stock certificate 股票 hOv={:
122.audit report 审计报告 qVqRf.-\
123.entity 被审计单位 f>o,N{|
124.addressee of the audit report 审计报告的收件人 #hfuH=&oh
125.unqualified opinion 无保留意见 ^[E'1$D
126.qualified opinion 保留意见 o Pci66
127.disclaimer of opinion 无法表示意见 d$ACDX2
128.adverse opinion 否定意见 0-Y:v(|.
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A (1)ABC 作业基础成本计算 1F'1>Bu~
A (2)absorbed overhead 已吸收制造费用 `^JJ&)4iv
A (3)absorption costing 吸收成本计算 Qp,DL@mp>8
A (4)account 账户,报表 Gl %3XdU
A (5)accounting postulate 会计假设
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A (6)accounting series release 会计公告文件 ]M>9ULQ
A (7)accounting valuation 会计计价 w.\w1:d
A (8)account sale 承销清单 ^efb
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A (9)accountability concept 经营责任概念 /I5X"x
A (10)accountancy 会计职业 s&kQlQ=
A (11)accountant 会计师 XKA&XpF
A (12)accounting 会计 <:FP4e
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A (13)agency cost 代理成本 )5j;KI%t
A (14)accounting bases 会计基础 j:T/ iH!YF
A (15)accounting manual 会计手册 `O?TUQGR
A (16)accounting period 会计期间 WO4=Mte?
A (17)accounting policies 会计方针 G|w=
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A (18)accounting rate of return 会计报酬率 yH 9!GS#
A (19)accounting reference date 会计参照日 Ma *y=d;,1
A (20)accounting reference period 会计参照期间 '3]p29v{
A (21)accrual concept 应计概念 iB0WEj[?
A (22)accrual expenses 应计费用 3nZ9m
A (23)acid test ration 速动比率(酸性测试比率) $mmup|;(
A (24)acquisition 购置 9j]sD/L5q
A (25)acquisition accounting 收购会计 jr7C}B-Fb^
A (26)activity based accounting 作业基础成本计算 02`$OTKz
A (27)adjusting events 调整事项 <}U'V}g
A (28)administrative expenses 行政管理费 {Sl57!U5
A (29)advice note 发货通知 #*$P'r
A (30)amortization 摊销 _I`,Br:N
A (31)analytical review 分析性检查 Ok7t@l$
A (32)annual equivalent cost 年度等量成本法 "LYh7:0s!k
A (33)annual report and accounts 年度报告和报表 [XRCLi}
A (34)appraisal cost 检验成本 [3l*F
A (35)appropriation account 盈余分配账户 [ xOzzp4
A (36)articles of association 公司章程细则 bPD`+:A_
A (37)assets 资产 cfox7FmW
A (38)assets cover 资产保障 tt?58dm|
A (39)asset value per share 每股资产价值 KTvzOI8
A (40)associated company 联营公司 YCe7<3> J4
A (41)attainable standard 可达标准 &zQ2M#{82
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A (42)attributable profit 可归属利润 =1I#f
A (43)audit 审计 S-31-Zjw
A (44)audit report 审计报告 L%v^s4@
A (45)auditing standards 审计准则 .6O"|
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A (46)authorized share capital 额定股本 y-p70.'{U
A (47)available hours 可用小时 _LAS~x7,
A (48)avoidable costs 可避免成本 W"{v2x i
B (49)back-to-back loan 易币贷款 Q9d`zR]
B (50)backflush accounting 倒退成本计算 ms($9 Lv/
B (51)bad debts 坏帐 =.]l*6WV
B (52)bad debts ratio 坏帐比率 %p^.\ch9
B (53)bank charges 银行手续费 i,V;xB2
B (54)bank overdraft 银行透支 wxm:7$4C
B (55)bank reconciliation 银行存款调节表 -y
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B (56)bank statement 银行对账单 H/M
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B (57)bankruptcy 破产 kyAXRwzI
B (58)basis of apportionment 分摊基础 "G-1>:
B (59)batch 批量 p~ C.IG
B (60)batch costing 分批成本计算 4`Q3v4fOF
B (61)beta factor B(市场)风险因素 {QBB^px
B (62)bill 账单 ;!o]wHmA
B (63)bill of exchange 汇票 ,BF E=:ZIK
B (64)bill of landing 提单 Ngr/QL]Q
B (65)bill of materials 用料预计单 )!g{Sbl
B (66)bill payable 应付票据 |/gW_;(
B (67)bill receivable 应收票据 DjU9
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B (68)bin card 存货记录卡 J};z85B
B (69)bonus 红利 7
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B (70)book-keeping 薄记 )$w*V9d
B (71)Boston classification 波士顿分类 +\li*G]:J
B (72)breakeven chart 保本图 s[8@*/ds
B (73)breakeven point 保本点 =n^!VXaL]]
B (74)breaking-down time 复位时间 TF2>4 p
B (75)budget 预算 DC1'Kyk
B (76)budget center 预算中心 t9&
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B (77)budget cost allowance 预算成本折让 zkTp`>9R
B (78)budget manual 预算手册 7&KT0a*
B (79)budget period 预算期间 /h
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B (80)budgetary control 预算控制 h25G/`
B (81)budgeted capacity 预算生产能力 aNyvNEV3C
B (82)burden 制造费用 K:'q>D@
B (83)business center 经营中心 *. 3N=EO
B (84)business entity 营业个体 0y<wvLv2C
B (85)business unit 经营单位 {]z4k[;.h
B (86)buy-out management 管理性购买产权 %/>x
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B (87)by-product 副产品 \4"S7.% |
C (88)called-up share capital 催缴股本 _U;eN|Ww
C (89)capacity 生产能力 [-&L8Un
C (90)capacity ratios 生产能力比率 <foCb%$(?
C (91)capital 资本
^ kST
C (92)capital assets pricing model资本资产计价模式 /-6S{hl9Ne
C (93)capital commitment 承诺资本 jCTAKaq
C (94)capital employed 已运用的资本 /7!""{1\\
C (95)capital expenditure 资本支出 R3k1RE2c&g
C (96)capital expenditureauthorization 资本支出核准 I@Xn3oN
C (97)capital expenditure control 资本支出控制 9 Pw0m=4
C (98)capital expenditure proposal资本支出申请 !v]b(z`Y
C (99)capital funding planning 资本基金筹集计划 FWH}j0Gj|
C (100)capital gain 资本收益 ^m_yf|D$
C (101)capital investment appraisal资本投资评估 lTU$0CG
C (102)capital maintenance 资本保全 fYE(n8W3
C (103)capital resource planning 资本资源计划 RE.r4uOJg
C (104)capital surplus 资本盈余 RzhWD^b B
C (105)capital turnover 资本周转率 w&4~Q4
C (106)card 记录卡 h7s;m
C (107)cash 现金 2MA]j T
C (108)cash account 现金账户 Tz2-Bp]h
C (109)cash book 现金账薄 ~[k%oA%W
C (110)cash cow 金牛产品 i&8FBV-
C (111)cash flow 现金流量 p!Eft/A(
C (112)cash discounted 现金贴现 Q-#$Aa
C (113)cash flow budget 现金流量预算 `.y}dh/+0W
C (114)cash flow statement 现金流量表 PpLU
C (115)cash ledger 现金分类账 LQnkcV
C (116)cash limit 现金限额 bqanFQj
C (117)CCA 现时成本会计 3D9!M-
C (118)center 中心 '03
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C (119)changeover time 变更时间 v#=`%]mL
C (120)chartered entity 特许经济个体 `Q+moX
C (121)cheque 支票 >:=|L%]s;\
C (122)cheque register 支票登记薄 ]d[ge6
C (123)coin analysis 零钱分类 'WHHc 9rG,
C (124)classification 分类 >zkRcm
C (125)clock card 工时卡 R(j1n,c]
C (126)code 代码 kP xa7
C (127)commitment accounting 承诺确认会计 7VK}Dy/Vvn
C (128)common cost 共同成本 q
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C (129)company limited byguarantee 有限担保责任公司 Y2o6kS{x
C (130)company limited shares 股份有限公司 I8OD$`~*U6
C (131)competitive position 竞争能力状况 XWJwJ
C (132)concept 概念 ( 6(x'ByT
C (133)conglomerate 跨行业企业 @DW[Z`X
C (134)consistency concept 一致性概念 ?=GXqbS"
C (135)consolidated accounts 合并报表 5 ,0d
C (136)consolidation accounting 合并会计 +.RKi!
C (137)consortium 财团 PL{Q!QJK'
C (138)contingency plan 应急计划 sBv>E}*R
C (139)contingent liabilities 或有负债 s<x1>Q7X~
C (140)continuous operation 连续生产 /S:F)MO9
C (141)contra 抵消 )m3q2W
C (142)contract cost 合同成本 IPuA#C
C (143)contract costing 合同成本计算 tU"raP^=
C (144)contribution 贡献毛益 2!N8rHRt
C (145)contribution centre 贡献中心 ~}Z\:#U
C (146)contribution chart 贡献图 ,n!vsIN
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 1GEK:g2B
C (148)contribution to salesration 贡献毛益对销售比率 !h&g7do]Z
C (149)control 控制 s=?aox7
C (150)control account 控制帐户 iAY!oZR(WT
C (151)control limits 控制限度 hP J4Oj1O
C (152)controllability concept 可控制概念 )o!XWh
C (153)controllable cost 可控制成本 jClj_E
C (154)conversion cost 加工成本 Ba\6?K
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 &iN--~}!$
C (156)corporate appraisal 公司评估
>]'yK!a?
C (157)corporate planning 公司计划 `"vZ);i<
C (158)corporate social reporting 公司社会报告 }U@m*dEG
C (159)corporation 股份公司 9>/wUQs!]
C (160)cost 成本 wwKh CmH
C (161)cost account 成本帐户 S{',QO*D6
C (162)cost accounting 成本会计 -{h
C (163)cost accounting manual 成本手册 Bs`$ i ;&
C (164)cost accounts calendar 成本报表的日历时间 t+CWeCp,
C (165)cost adjustment 成本调整 bIt=v)%$
C (166)cost allocation 成本分配 OPpjuIRv
C (167)cost apportionment 成本分摊 wx=0'T-[
C (168)cost attribution 成本归属 \EoX8b}$b0
C (169)cost audit 成本审计 I[o*RKT'"
C (170)cost behaviour 成本性态 w^K^I_2ge
C (171)cost benefit analysis 成本效益分析 }4co)B"
C (172)cost center 成本中心 n$m"]inX
C (173)cost driver 成本动因