3:P "6mN
V0$:t^^
注会《审计》英语常用词汇 klC48l
0',-V2
`>}e
5
1.audit 审计 |f&=9%
2.attestation 鉴证 PHn3f;I
3.credibility 可信赖程度 |S VL%agZ
4.audit of financial statements 财务报表审计 :j#Fq
d[DF
5.agreed-upon procedures 执行商定程序 2Yd;#i)
6.high levels of assurance 高水平保证 IY9##&c3>
7.compilation 编制 8 =<&9TmE
8.reliability 可靠性 <~!R|5sK
9.relevance 相关性 -u'BK@;
10.professional skepticism 职业谨慎 #v4q:&yKf
11.objectivity 客观性 baM@HpMhM
12. professional competence 专业胜任能力 1:iT#~n
13.Senior/CPA-in-charge 项目经理 o4pe>hn
14.audit engagement letter 业务约定书 pSJc.j
15.recurring audit 连续审计 6oLq2Z8uP
16.the client 委托人 @46
0r
17.change CPA 更换注册会计师 Uu3<S
18.the existing CPA 现任注册会计师 1{X ;&y
19.the successor CPA 后任注册会计师 (
u}tUv3
20.the preceding CPA前任注册会计师 Wd_KZ}lX
21.issue the audit report 出具审计报告 8klu*
22.expert 专家 q--;5"=S
23.the board of directors 董事会 u~
^d5["T
24.knowledge of the entity‘ s business 了解被审计单位情况 |nj,]pA
25.assess material misstatement risks评估重大错报风险 )[hQK_e]
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 o@0p
27.a general knowledge of —— 初步了解―――的情况 |
\~!oN
28.a more knowledge of—— 进一步了解的情况 %CiZ>`5n#
29.the prior year‘s working papers 以前年度工作底稿 RBzBR)@5
30.minutes of meeting 会议纪要 )`.'QW
31.business risks 经营风险 d$` NApr
32.appropriateness 适当性 aC2\C=ru_
33.accounting estimate 会计估计 g!`$bF=e
34.management representations 管理层声明 07L1 "
35.going concern assumption 持续经营假设 7Z<ba^r}
36.audit plan 审计计划 42: 6=\
37.significant audit areas 重点审计领域 \.<V
~d?
38.error 错误 H#;-(`F
39.fraud舞弊 (AnM_s
40.modified or additional procedures 修改或追加审计程序 S20L@e"U
41.misappropriation of assets 侵占资产 x:)8+Rn}
42.transactions without substance 虚假交易 sC.aT(meJ
43.unusual pressures 异常压力 u`vOKajpH$
44.the suspected noncompliance 涉嫌存在违法行为 9n${M:F
45.materialiy 重要性 xui.63/
46.exceed the materiality level 超过重要性水平 Zxwcj(d
47.approach the materiality level 接近重要性水平 U
&\8~h
48.an acceptably low level 可接受水平 $NtbI:e{
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 m:7$"oq|
50.misstatements or omissions 错报或漏报 24
i00s|#
51.aggregate 总计 IA XoEBlMs
52.subsequent events 期后事项
&u'$q
53.adjust the financial statements 调整财务报表 CcHf1
_CI
54.perform additional audit procedures 实施追加的审计程序 >f$
>Odqe
55.audit risk 审计风险 P+~{q.|._c
56.detection risk 检查风险 }t[?g)"M#-
57.inappropriate audit opinion 不适当的审计意见 ,:QzF"MV
58.material misstatement 重大的错报 @;we4G
5
59.tolerable misstatement 可容忍错报 #JH#Qg
60.the acceptable level of detection risk 可接受的检查风险
!Z'x h +
61.assessed level of material misstatement risk 重大错报风险的评估水平 QM
}TPE
62.simall business 小规模企业 IE-c^'W=}m
63.accounting system 会计系统 OA_Bz"
64.test of control 控制测试 !
V6O~#
65.walk-through test 穿行测试
Wb/q&o
66.communication 沟通 2R!1Vl
67.flow chart 流程图 <y}`PmIM I
68.reperformance of internal control 重新执行 &K_"5.7-56
69.audit evidence 审计证据 $=iV
)-
70.substantive procedures 实质性程序 A@X&dy
71.assertions 认定 W~J>
Srt
72.esistence 存在 C]tHk)<|42
73.occurrence 发生 jQp7TdvLE$
74.completeness 完整性 6mnj!p]3
75.rights and obligations 权利和义务 /^kZ}}9baU
76.valuation and allocation 计价和分摊 _BV'J92.
77.cutoff 截止 SG{> t*E
78.accuracy 准确性 Q}N.DM@d3
79.classification 分类 cbo
ue
LEt
80.inspection 检查 ix<sorR H
81.supervision of counting 监盘 vPn( ~d_
82.observation 观察 y^#jM
83.confirmation 函证 X/_e#H0
84.computation 计算 yE(> R(^
85.analytical procedures 分析程序 d+_wN2
86.vouch 核对 F(- Q]xj,
87.trace 追查 <wt#m`Za
88.audit sampling 审计抽样 %8 )GuxG*
89.error 误差 wr/Z)e =^3
90.expected error 预期误差 ,iXE3TN;W
91.population 总体 J?WT
92.sampling risk 抽样风险 o!`.LL%
93.non- sampling risk 非抽样风险 CF`tNA3fxm
94.sampling unit 抽样单位 b{C3r3B8
95.statistical sampling 统计抽样 n1n1}
96.tolerable error 可容忍误差 "(6]K}k@
97.the risk of under reliance 信赖不足风险 =gCv`SFW
98.the risk of over reliance 信赖过度风险 ZqHh$QBD
9
99.the risk of incorrect rejection 误拒风险 0Dj<-n{9
100. the risk of incorrect acceptance 误受风险 e5bRi0
101.working trial balance 试算平衡表 $z!o&3c'x
102.index and cross-referencing 索引和交叉索引 mX)UoiXue
103.cash receipt 现金收入 em
104.cash disbursement 现金支出 `zNvZm -E
105.bank statement 银行对账单 E>tlY&0[$
106.bank reconciliation 银行存款余额调节表 )&"l3*x
107.balance sheet date 资产负债表日 wz-9+VN6
108.net realizable value 可变现净值 k#8,:B2
109.storeroom 仓库 FqOV/B
/z2
110.sale invoice 销售发票 e7f3dqn0
111.price list 价目表 hKq#
i8py
112.positive confirmation request 积极式询证函 [-)N}rL>
113.negative confirmation request 消极式询证函 TbqED\5@9w
114.purchase requisition 请购单 ?u/Uov@rD
115.receiving report 验收报告 VjbRjn5LI
116.gross margin 毛利 n&Q{
[E
117.manufacturing overhead 制造费用 8Yr_$5R
118.material requisition 领料单 lHBk&UN'
119.inventory-taking 存货盘点 z116i?7EnV
120.bond certificate 债券 +'9l 2DI;
121.stock certificate 股票 Yyq:5V!
122.audit report 审计报告 DBuvbq-
123.entity 被审计单位 }(h_ztw
124.addressee of the audit report 审计报告的收件人 U^
trZ])
125.unqualified opinion 无保留意见 (|_1ku3!
126.qualified opinion 保留意见 /
AFn8=9'^
127.disclaimer of opinion 无法表示意见 >=|Dir
128.adverse opinion 否定意见 acgtXfHR
_RT3Fk
A (1)ABC 作业基础成本计算 a"^0;a
A (2)absorbed overhead 已吸收制造费用 &ah!g!o3
A (3)absorption costing 吸收成本计算 gVM9*3LH6
A (4)account 账户,报表 c"w}<8
A (5)accounting postulate 会计假设 ^2L\Y2
A (6)accounting series release 会计公告文件 d'~
k f#
A (7)accounting valuation 会计计价 5?+ECxPt
A (8)account sale 承销清单 ) -+u8#
A (9)accountability concept 经营责任概念 3okh'P%+
A (10)accountancy 会计职业 zc&>RM
A (11)accountant 会计师 " (c#H
A (12)accounting 会计 \2(Uqf#_
A (13)agency cost 代理成本 5mwtlC':l?
A (14)accounting bases 会计基础 p\]Mf#B
A (15)accounting manual 会计手册 %xtTh]s
A (16)accounting period 会计期间 ,bh OIuep3
A (17)accounting policies 会计方针 YPQ&hEu0
A (18)accounting rate of return 会计报酬率 lf4V;|!^
A (19)accounting reference date 会计参照日 p._BG80
A (20)accounting reference period 会计参照期间 w%jc' ;|
A (21)accrual concept 应计概念 ~Zbr7zVn
A (22)accrual expenses 应计费用
~^((tT
A (23)acid test ration 速动比率(酸性测试比率) J<h^V+x
A (24)acquisition 购置 okfGd=
&
A (25)acquisition accounting 收购会计 x8i;uH\8
A (26)activity based accounting 作业基础成本计算 n?vw|'(}
A (27)adjusting events 调整事项 +cQGX5 K
A (28)administrative expenses 行政管理费 q_eGY&M
A (29)advice note 发货通知 ~1xln?Q
A (30)amortization 摊销 0d!1;jy,T
A (31)analytical review 分析性检查 m\>531&
A (32)annual equivalent cost 年度等量成本法 tu}AJ
A (33)annual report and accounts 年度报告和报表 g4,>cqRkq
A (34)appraisal cost 检验成本 7`;55Se
A (35)appropriation account 盈余分配账户 qgd#BJ=
A (36)articles of association 公司章程细则 _=9o:F
A (37)assets 资产 8&g|iG
A (38)assets cover 资产保障 07WZ w1(;
A (39)asset value per share 每股资产价值 f/t1@d!
A (40)associated company 联营公司 <11
pk
A (41)attainable standard 可达标准 w
'?xewx
7=yC*]BH-=
A (42)attributable profit 可归属利润 WZq0$:I
;R
A (43)audit 审计 t_HS0rxG
A (44)audit report 审计报告 H^cB
?i
A (45)auditing standards 审计准则 OQ&?^S`8',
A (46)authorized share capital 额定股本 c,%9Fh?(
A (47)available hours 可用小时 7'pCFeA>=T
A (48)avoidable costs 可避免成本 t2Dx$vT*&
B (49)back-to-back loan 易币贷款 g_?:G$1H
B (50)backflush accounting 倒退成本计算 rYUhGmg`
B (51)bad debts 坏帐 `6:;*#jO,
B (52)bad debts ratio 坏帐比率 9U1cH qV
B (53)bank charges 银行手续费 ft oz0Vb
B (54)bank overdraft 银行透支 Lc ,te1
B (55)bank reconciliation 银行存款调节表 j+0=)Q%I=
B (56)bank statement 银行对账单 V?U->0>Z4
B (57)bankruptcy 破产 gJn|G#!
B (58)basis of apportionment 分摊基础 "Ka2jw,
B (59)batch 批量 E-,/@4k
B (60)batch costing 分批成本计算 l]Ozy@
Ib
B (61)beta factor B(市场)风险因素 ?
n o.hf
B (62)bill 账单 :#8#tLv
B (63)bill of exchange 汇票 @i`*i@g
B (64)bill of landing 提单 &9bsTm
B (65)bill of materials 用料预计单 ?o'!(3`L
B (66)bill payable 应付票据 kfER
B (67)bill receivable 应收票据 =fmM=@!$<
B (68)bin card 存货记录卡 Dohq@+] O
B (69)bonus 红利 5:(uD3]
B (70)book-keeping 薄记 p9]
008C89
B (71)Boston classification 波士顿分类 siveqz6h
B (72)breakeven chart 保本图 S#+Dfa`8X
B (73)breakeven point 保本点 9-)D"ZhLe
B (74)breaking-down time 复位时间 &oJ=
B (75)budget 预算 $_s"16s
B (76)budget center 预算中心 fD1J@57
B (77)budget cost allowance 预算成本折让 @QiuCB
B (78)budget manual 预算手册 P_11N9C
B (79)budget period 预算期间 7FL!([S5i
B (80)budgetary control 预算控制 6 R}]RuFQ
B (81)budgeted capacity 预算生产能力 *,g|I8?%VD
B (82)burden 制造费用 NoS|lT
B (83)business center 经营中心 "N'tmzifh
B (84)business entity 营业个体 g:0-`,[
B (85)business unit 经营单位 hES_JbX}]
B (86)buy-out management 管理性购买产权 7PG&G5
B (87)by-product 副产品 #({0HFSC:j
C (88)called-up share capital 催缴股本 sE87}Lz
C (89)capacity 生产能力 |^jl^oW
C (90)capacity ratios 生产能力比率 0ut/ ')[
C (91)capital 资本 3|4jS"t{f
C (92)capital assets pricing model资本资产计价模式 PveY8[i
C (93)capital commitment 承诺资本 "~~Js~
C (94)capital employed 已运用的资本 0#}Ed Q
C (95)capital expenditure 资本支出 ^_FB .y%
C (96)capital expenditureauthorization 资本支出核准 2QwdDKMS_
C (97)capital expenditure control 资本支出控制 JvFd2@
C (98)capital expenditure proposal资本支出申请 >`Xikn(
C (99)capital funding planning 资本基金筹集计划 k<p$BZ
C (100)capital gain 资本收益 <SeK3@Gi
C (101)capital investment appraisal资本投资评估 L{H`
t{A
C (102)capital maintenance 资本保全 xa+=9=<AQ
C (103)capital resource planning 资本资源计划 LE^kN<qMK
C (104)capital surplus 资本盈余 qcau(#I9.
C (105)capital turnover 资本周转率 pR6mSfer
C (106)card 记录卡 ;&B;RUUnTO
C (107)cash 现金 |F)BKo D
C (108)cash account 现金账户 px6[1'|g
C (109)cash book 现金账薄 R5M/Ho 4
C (110)cash cow 金牛产品 J^tLK T B
C (111)cash flow 现金流量 OwXw9
C (112)cash discounted 现金贴现 olc7&R
C (113)cash flow budget 现金流量预算 O_%X>Q9
C (114)cash flow statement 现金流量表 Ne7HPSWiOP
C (115)cash ledger 现金分类账 +&?#Gdb
C (116)cash limit 现金限额 *o<zo
`
C (117)CCA 现时成本会计 y;zp*(}f$h
C (118)center 中心
zu8
C (119)changeover time 变更时间 e
UMOV]h
C (120)chartered entity 特许经济个体 f'
|JLhs
C (121)cheque 支票 Wk1o H
C (122)cheque register 支票登记薄 1?:/8l%V
C (123)coin analysis 零钱分类 d/I,`
C (124)classification 分类 l/?Jp+]
C (125)clock card 工时卡 nf
#;]FijB
C (126)code 代码 G 3))3]
C (127)commitment accounting 承诺确认会计 9<qAf`
C (128)common cost 共同成本 a,<l_#'
C (129)company limited byguarantee 有限担保责任公司 )b^yAzL?
C (130)company limited shares 股份有限公司 ^0oOiZs
C (131)competitive position 竞争能力状况 VX+:k.}
C (132)concept 概念 u.!}s2wT#
C (133)conglomerate 跨行业企业 {8b
6M
C (134)consistency concept 一致性概念 } a#RX$d&
C (135)consolidated accounts 合并报表 @smjXeFo
C (136)consolidation accounting 合并会计
W=zHD
9
C (137)consortium 财团 SUv(MA&
C (138)contingency plan 应急计划 ]w7wwU^^*U
C (139)contingent liabilities 或有负债 0hJ,l.
C (140)continuous operation 连续生产 ?K5S{qG'O
C (141)contra 抵消 D^]g`V*N
C (142)contract cost 合同成本 Er@'X0n
C (143)contract costing 合同成本计算 u!$+1fI>
C (144)contribution 贡献毛益 Uwj|To&QR
C (145)contribution centre 贡献中心 =$kSvCjP
C (146)contribution chart 贡献图 {'O,G$Ldkr
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Y.>F fL
C (148)contribution to salesration 贡献毛益对销售比率 -^C^3pms
C (149)control 控制 {lv@V*_Y0
C (150)control account 控制帐户 bF_SD\/
C (151)control limits 控制限度 pZeJ$3@vk
C (152)controllability concept 可控制概念 [S Jx\Os
C (153)controllable cost 可控制成本 Ql 2zC9C
C (154)conversion cost 加工成本 Whd.AaD\
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 r.WQ6h/eZ5
C (156)corporate appraisal 公司评估 ;ZOu-B]q
C (157)corporate planning 公司计划 3^!Y9$y1
C (158)corporate social reporting 公司社会报告 '!
\t!@I$
C (159)corporation 股份公司 sVT:1 kI
C (160)cost 成本 a!?JVhD&
C (161)cost account 成本帐户 2~ [
C (162)cost accounting 成本会计 m$XMq
C (163)cost accounting manual 成本手册 NW=gi
qB
C (164)cost accounts calendar 成本报表的日历时间 WdtZ{H
C (165)cost adjustment 成本调整 GXk]u
C (166)cost allocation 成本分配 (^!$m7
C (167)cost apportionment 成本分摊 V -X*e
C (168)cost attribution 成本归属 7XM:4whw
C (169)cost audit 成本审计 t=(d, kf
C (170)cost behaviour 成本性态 B>]4NF\)H9
C (171)cost benefit analysis 成本效益分析 HpCTQ
\H
C (172)cost center 成本中心 Z'!Ii+'6
C (173)cost driver 成本动因