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注会《审计》英语常用词汇 R~8gw^w![
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1.audit 审计 geU-T\1[l
2.attestation 鉴证 &B^#?vmO
3.credibility 可信赖程度 yjs5=\@
4.audit of financial statements 财务报表审计 O-Hu:KuIf
5.agreed-upon procedures 执行商定程序 } Uki)3(
6.high levels of assurance 高水平保证 B 3|zR
7.compilation 编制 'ah|cMRn
8.reliability 可靠性 j)ZvlRi,
9.relevance 相关性 qJ|ByZ.N+
10.professional skepticism 职业谨慎 Ze~$by|9f
11.objectivity 客观性 w]]`/`
12. professional competence 专业胜任能力 44FK%TmtF
13.Senior/CPA-in-charge 项目经理 jUtrFl
14.audit engagement letter 业务约定书 ;~T)pG8IS
15.recurring audit 连续审计 `GOxFDB.
16.the client 委托人 O$u;]cg
17.change CPA 更换注册会计师 1rh\X[@
18.the existing CPA 现任注册会计师 0/hX3h
19.the successor CPA 后任注册会计师 p 7IJ3YY
20.the preceding CPA前任注册会计师 %AW5\ EX
21.issue the audit report 出具审计报告 9UTWq7KJ
22.expert 专家 u{0+w\xH\
23.the board of directors 董事会 b\NWDH7}
24.knowledge of the entity‘ s business 了解被审计单位情况 ! P/ ]o
25.assess material misstatement risks评估重大错报风险 -v?,{
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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 J7$1+|"
27.a general knowledge of —— 初步了解―――的情况 lnL&
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28.a more knowledge of—— 进一步了解的情况 pcXY6[#N
29.the prior year‘s working papers 以前年度工作底稿 v:1l2Y)g
30.minutes of meeting 会议纪要 ya5a7
31.business risks 经营风险 vb/*ILS
32.appropriateness 适当性 zOYkkQE3mJ
33.accounting estimate 会计估计 #@H{Ypn`
34.management representations 管理层声明 ~-x8@ /
35.going concern assumption 持续经营假设 UXD?gK1
36.audit plan 审计计划 u_.V]Rjc
37.significant audit areas 重点审计领域 k$:QpTg[
38.error 错误 9\3% 5B7
39.fraud舞弊 @v_E'
9QG^
40.modified or additional procedures 修改或追加审计程序 g!~&PT)*
41.misappropriation of assets 侵占资产 Hb'fEo r
42.transactions without substance 虚假交易 o_/C9[:
43.unusual pressures 异常压力 Gp9>R~$
44.the suspected noncompliance 涉嫌存在违法行为 u
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45.materialiy 重要性 SFoF]U09
46.exceed the materiality level 超过重要性水平 ^k &zX!W
47.approach the materiality level 接近重要性水平 * 2[&26D
48.an acceptably low level 可接受水平 /-z_"G
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 @iB**zR/
50.misstatements or omissions 错报或漏报 Na: M1Uhb
51.aggregate 总计 ju0]~,
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 eHK}U+"\
54.perform additional audit procedures 实施追加的审计程序 ^!k^=ST1J
55.audit risk 审计风险 T'i9_V{
56.detection risk 检查风险 }#zE`IT
57.inappropriate audit opinion 不适当的审计意见 K4SR`Q
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 2#_9x7
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60.the acceptable level of detection risk 可接受的检查风险 X0b :Oiw
61.assessed level of material misstatement risk 重大错报风险的评估水平 _tL+39 u
62.simall business 小规模企业 ]n?a h
63.accounting system 会计系统 |[D~7|?
64.test of control 控制测试 9F0B-aZ
65.walk-through test 穿行测试 <kn#`w1U'
66.communication 沟通 QnZR
67.flow chart 流程图 hDmtBdE
68.reperformance of internal control 重新执行 W6'+#Fp
69.audit evidence 审计证据 ;nLQ?eS\
70.substantive procedures 实质性程序 C
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71.assertions 认定 1w+OnJI?
72.esistence 存在 %_M B-
73.occurrence 发生 9Q=g]int u
74.completeness 完整性 GW'=/
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75.rights and obligations 权利和义务 FU!U{qDI
76.valuation and allocation 计价和分摊 dDW],d}B;
77.cutoff 截止 xp/u, q
78.accuracy 准确性 QC~B8 ]
79.classification 分类 M<7<L
80.inspection 检查 s .^9;%@$J
81.supervision of counting 监盘 }
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82.observation 观察 WP32t@
83.confirmation 函证 5yp~PhHf
84.computation 计算 ;Iw'TF
85.analytical procedures 分析程序 \yb^%$hZ0
86.vouch 核对 r!
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87.trace 追查 \ :
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88.audit sampling 审计抽样 v7O{8K+
89.error 误差 <S
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90.expected error 预期误差 'Twi
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91.population 总体 |:!#kA
92.sampling risk 抽样风险 $f1L<euH
93.non- sampling risk 非抽样风险 9foQ0#R
94.sampling unit 抽样单位 #.9Xkn9S
95.statistical sampling 统计抽样 v{H23Cfh:
96.tolerable error 可容忍误差 wVE"nN#
97.the risk of under reliance 信赖不足风险 -2> L*"^
98.the risk of over reliance 信赖过度风险 9<7Q {
99.the risk of incorrect rejection 误拒风险 G2a fHL<
100. the risk of incorrect acceptance 误受风险 "4g1I<
101.working trial balance 试算平衡表 CvQ LF9|
102.index and cross-referencing 索引和交叉索引 zF)_t S
103.cash receipt 现金收入 q,u>`]}
104.cash disbursement 现金支出 U{>!`RN
105.bank statement 银行对账单 54uTu2
106.bank reconciliation 银行存款余额调节表
2: pq|eiF
107.balance sheet date 资产负债表日 >z^T~@m7l
108.net realizable value 可变现净值 \`>Y
109.storeroom 仓库 L8bq3Q'p
110.sale invoice 销售发票 42z9N\ f
111.price list 价目表
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112.positive confirmation request 积极式询证函 7{<F6F^P
113.negative confirmation request 消极式询证函 bs+KcY:N]
114.purchase requisition 请购单 Y#]Y$n
115.receiving report 验收报告 s\7|b:y&
116.gross margin 毛利 M?
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117.manufacturing overhead 制造费用 Pv1psK
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118.material requisition 领料单 2vWkAC;
119.inventory-taking 存货盘点 uT-WQ/id
120.bond certificate 债券 l
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121.stock certificate 股票 =PZs'K
122.audit report 审计报告 J8b]*2
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123.entity 被审计单位 X
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124.addressee of the audit report 审计报告的收件人 U#F(#3/
125.unqualified opinion 无保留意见 ,R^Pk6m>
126.qualified opinion 保留意见 2tWUBt\,g
127.disclaimer of opinion 无法表示意见 ppV\FQ{K
128.adverse opinion 否定意见 HNh=igu
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A (1)ABC 作业基础成本计算 ^<% w'*gR
A (2)absorbed overhead 已吸收制造费用 /$9/,5|EA
A (3)absorption costing 吸收成本计算 "{V,(w8Dt
A (4)account 账户,报表 |LNXu
A (5)accounting postulate 会计假设 2>EIDRLJ-
A (6)accounting series release 会计公告文件 |23 }~c,
A (7)accounting valuation 会计计价 *=2jteG=3.
A (8)account sale 承销清单 gdT^QM:y4$
A (9)accountability concept 经营责任概念 3_ zI$Z
A (10)accountancy 会计职业 pp{);
A (11)accountant 会计师 1:>RQPXcWv
A (12)accounting 会计 W6_3f-4g
A (13)agency cost 代理成本 9*2hBNp+
A (14)accounting bases 会计基础 vfy-;R(
A (15)accounting manual 会计手册 ;3?M?E/$s
A (16)accounting period 会计期间 Z].>U!7W
A (17)accounting policies 会计方针
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A (18)accounting rate of return 会计报酬率 *|=&MU*+
A (19)accounting reference date 会计参照日 k~vmHb
A (20)accounting reference period 会计参照期间 hCo&SRC/5
A (21)accrual concept 应计概念 -d[x09
A (22)accrual expenses 应计费用 be764do
A (23)acid test ration 速动比率(酸性测试比率) Vy/g;ZPU1
A (24)acquisition 购置 "RShsJZMH
A (25)acquisition accounting 收购会计 \`XJz{Lm]
A (26)activity based accounting 作业基础成本计算 /60[T@Mz
A (27)adjusting events 调整事项 =x^I 5Pn
A (28)administrative expenses 行政管理费 F)%; gzs
A (29)advice note 发货通知 O]PfQ
A (30)amortization 摊销 n!N;WL3k
A (31)analytical review 分析性检查 UfkRY<H
A (32)annual equivalent cost 年度等量成本法 9m'[52{o
A (33)annual report and accounts 年度报告和报表 w{r->Phe
A (34)appraisal cost 检验成本 8:A<PV!+
A (35)appropriation account 盈余分配账户 J}YI-t
A (36)articles of association 公司章程细则 8n73MF
A (37)assets 资产 9|e"n|[
A (38)assets cover 资产保障 {jc~s~<#
A (39)asset value per share 每股资产价值 q2f/#"k
A (40)associated company 联营公司 9iOlR=-*
A (41)attainable standard 可达标准 ag+ML1#)
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A (42)attributable profit 可归属利润 +<q^[<pS
A (43)audit 审计 )RkU='lB "
A (44)audit report 审计报告 DRzpV6s
A (45)auditing standards 审计准则
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A (46)authorized share capital 额定股本 KYl^{F
A (47)available hours 可用小时 I;|Aiu*
A (48)avoidable costs 可避免成本 (
ou:"Y
B (49)back-to-back loan 易币贷款 &6:,2W&s
B (50)backflush accounting 倒退成本计算 KW;xlJz(j
B (51)bad debts 坏帐 fwn
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B (52)bad debts ratio 坏帐比率 3@&H)fdp6a
B (53)bank charges 银行手续费 D-~Jj&7
B (54)bank overdraft 银行透支 d,[KcX
B (55)bank reconciliation 银行存款调节表 y$&a(S]
B (56)bank statement 银行对账单 -j$l@2g
B (57)bankruptcy 破产 XnY}dsSO
B (58)basis of apportionment 分摊基础 0Fw\iy1o
B (59)batch 批量 $XI<s$P%(%
B (60)batch costing 分批成本计算 $%E9^F
B (61)beta factor B(市场)风险因素 C[KU~@
B (62)bill 账单 eHJ7L8#
B (63)bill of exchange 汇票 87Uv+((H
B (64)bill of landing 提单 395o[YZx*
B (65)bill of materials 用料预计单 I L=v[)en4
B (66)bill payable 应付票据 =%u|8Ea*`
B (67)bill receivable 应收票据 FKx9$B
B (68)bin card 存货记录卡 e-')SB
B (69)bonus 红利 /j)VES
B (70)book-keeping 薄记 ^kD?0Fm
B (71)Boston classification 波士顿分类 1h#k&r#*3
B (72)breakeven chart 保本图 _l
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B (73)breakeven point 保本点 0B4(t6o
B (74)breaking-down time 复位时间 z\h+6FCD
B (75)budget 预算 A{J 1 n
B (76)budget center 预算中心 _Ry.Wth
B (77)budget cost allowance 预算成本折让 ZYt
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B (78)budget manual 预算手册 Fp6Y Y
B (79)budget period 预算期间 yUSB{DLpla
B (80)budgetary control 预算控制 g"&bX4uD)
B (81)budgeted capacity 预算生产能力 !bcbzg2d&
B (82)burden 制造费用 /C:'qhY,
B (83)business center 经营中心 4QN;o%,
B (84)business entity 营业个体 \l:g{GnoT
B (85)business unit 经营单位 Riw7<
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B (86)buy-out management 管理性购买产权 UjDF
B (87)by-product 副产品 5An0DV5
C (88)called-up share capital 催缴股本 NslA/"*
C (89)capacity 生产能力 1a
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C (90)capacity ratios 生产能力比率 huoKr
C (91)capital 资本 &o/4hnHYt
C (92)capital assets pricing model资本资产计价模式 a!:8`X~[/$
C (93)capital commitment 承诺资本 $048y
X 7M
C (94)capital employed 已运用的资本 ?Bzi#Z
C (95)capital expenditure 资本支出 T"H)g
C (96)capital expenditureauthorization 资本支出核准 e]
K=Nm
C (97)capital expenditure control 资本支出控制 6}T%m?/ }
C (98)capital expenditure proposal资本支出申请 6XAr8mw9
C (99)capital funding planning 资本基金筹集计划 P082.:q"
C (100)capital gain 资本收益 <VU4rk^=
C (101)capital investment appraisal资本投资评估 ]pV1T
C (102)capital maintenance 资本保全 YU=ZZEVi
C (103)capital resource planning 资本资源计划
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C (104)capital surplus 资本盈余 M#cr*%
C (105)capital turnover 资本周转率 kNj3!u$
C (106)card 记录卡 <gdgcvd
C (107)cash 现金 K~8tN,~&
C (108)cash account 现金账户 dl6v
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C (109)cash book 现金账薄 1bJ]3\
C (110)cash cow 金牛产品 &7w>K6p
C (111)cash flow 现金流量 :#[_Osmf(
C (112)cash discounted 现金贴现 "-n%874IT
C (113)cash flow budget 现金流量预算 EO&ACG
C (114)cash flow statement 现金流量表 H~|%vjH
C (115)cash ledger 现金分类账 @7s,|\
C (116)cash limit 现金限额 @pGlWw9*
C (117)CCA 现时成本会计 (Q5@MfK`
C (118)center 中心 pfZ,t<bE2
C (119)changeover time 变更时间 O_Rcd&<mr
C (120)chartered entity 特许经济个体 &@HNz6KO
C (121)cheque 支票 B`B%:#
C (122)cheque register 支票登记薄 s!'A\nVV1$
C (123)coin analysis 零钱分类 8M|)ojH
C (124)classification 分类 [-t> G!)
C (125)clock card 工时卡 Px#QZZ
C (126)code 代码 Yc82vSG'
C (127)commitment accounting 承诺确认会计 e$EF% cKH
C (128)common cost 共同成本 Wjr
M
d#^
C (129)company limited byguarantee 有限担保责任公司 =*g$#l4
C (130)company limited shares 股份有限公司 pTALhj#,
C (131)competitive position 竞争能力状况 2]} U
ov
C (132)concept 概念 }utNZhJ
C (133)conglomerate 跨行业企业 P$3=i`X!nw
C (134)consistency concept 一致性概念 hO/5>Zv?
C (135)consolidated accounts 合并报表 gXu^"
C (136)consolidation accounting 合并会计 }11`98>B6:
C (137)consortium 财团 :Jeo_}e 0
C (138)contingency plan 应急计划
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C (139)contingent liabilities 或有负债 VS9]po>=
C (140)continuous operation 连续生产 28R>>C=R
C (141)contra 抵消 rj,K`HD
C (142)contract cost 合同成本 }@14E-N
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C (143)contract costing 合同成本计算 'q92E(
C (144)contribution 贡献毛益 u\XkXS`
C (145)contribution centre 贡献中心 Hs%QEvZl
C (146)contribution chart 贡献图 >&;>PZBPCO
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 H=&/ Q
C (148)contribution to salesration 贡献毛益对销售比率 icPp8EwH
C (149)control 控制 qB F!b0lr
C (150)control account 控制帐户 I/H
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C (151)control limits 控制限度 }r}RRd
C (152)controllability concept 可控制概念 r]8x
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C (153)controllable cost 可控制成本 `~_H=l9{
C (154)conversion cost 加工成本 "J
pTE \/
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 WQ[}&kY~
C (156)corporate appraisal 公司评估 5@czK*5
C (157)corporate planning 公司计划 j /H>0^
C (158)corporate social reporting 公司社会报告 rX33s
C (159)corporation 股份公司 FgWkcV6B
C (160)cost 成本 vm\wO._
C (161)cost account 成本帐户 5L-lpT8P
C (162)cost accounting 成本会计 7}ws
|4Y
C (163)cost accounting manual 成本手册 ]$~Fzs
C (164)cost accounts calendar 成本报表的日历时间 heL$2dZ5H
C (165)cost adjustment 成本调整 %j'G.*TD
C (166)cost allocation 成本分配 Vvm=MBgN
C (167)cost apportionment 成本分摊 VYamskK[G:
C (168)cost attribution 成本归属 _F`$ d2
C (169)cost audit 成本审计 a)!![X?\
C (170)cost behaviour 成本性态 k0|`y U
C (171)cost benefit analysis 成本效益分析 c62dorDqy
C (172)cost center 成本中心 ~u /aOd
C (173)cost driver 成本动因