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注会《审计》英语常用词汇 `wJR^O!e
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1.audit 审计 H]LH~l
2.attestation 鉴证 1rr\l`
3.credibility 可信赖程度 jpl"KN?X
4.audit of financial statements 财务报表审计 73kF=*m
5.agreed-upon procedures 执行商定程序 8._
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6.high levels of assurance 高水平保证 Pa.D+
7.compilation 编制 [Mm
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8.reliability 可靠性 +mReWf:o
9.relevance 相关性
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10.professional skepticism 职业谨慎 u? a*bW
11.objectivity 客观性 vI<
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12. professional competence 专业胜任能力 V^a]@GK:
13.Senior/CPA-in-charge 项目经理 x
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14.audit engagement letter 业务约定书 6]=$c<.&
15.recurring audit 连续审计 2]Nc@wX`p
16.the client 委托人 XwKB+Yj0
17.change CPA 更换注册会计师 oT5N_\
18.the existing CPA 现任注册会计师 5",@!1ju
19.the successor CPA 后任注册会计师 " "GeO%J8
20.the preceding CPA前任注册会计师 }uJH!@j
21.issue the audit report 出具审计报告 RR u1/nam
22.expert 专家 2|xNT9RW
23.the board of directors 董事会 j Y>BU&
24.knowledge of the entity‘ s business 了解被审计单位情况 ^-,
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25.assess material misstatement risks评估重大错报风险 i1q
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 (mHCK5
27.a general knowledge of —— 初步了解―――的情况 R<}n?f\#JZ
28.a more knowledge of—— 进一步了解的情况 :G/T{87H
29.the prior year‘s working papers 以前年度工作底稿 n%o"n?e
30.minutes of meeting 会议纪要 lx8@;9fLy
31.business risks 经营风险 Zrtyai{8l
32.appropriateness 适当性 -6(u09mb_
33.accounting estimate 会计估计 S&y (A0M
34.management representations 管理层声明 j'#Y$d1.
35.going concern assumption 持续经营假设 zJnF#G
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 86c@Kk7z
38.error 错误 ,q F;#nB-
39.fraud舞弊 s2-`}
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40.modified or additional procedures 修改或追加审计程序 teO%w9ByY
41.misappropriation of assets 侵占资产 ={[s)G
42.transactions without substance 虚假交易 C]ev"Am_)
43.unusual pressures 异常压力 &,pL3Qos
44.the suspected noncompliance 涉嫌存在违法行为 Sm6hyZFy
45.materialiy 重要性 oe<9CK:?>
46.exceed the materiality level 超过重要性水平 bLr
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47.approach the materiality level 接近重要性水平 (Sr D
48.an acceptably low level 可接受水平 H1`}3}"
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
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50.misstatements or omissions 错报或漏报 w
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51.aggregate 总计 W\V'o Vt
52.subsequent events 期后事项 N=e-"8
53.adjust the financial statements 调整财务报表 1'c
54.perform additional audit procedures 实施追加的审计程序 ]?n)!u
55.audit risk 审计风险 _^+z2m+~N
56.detection risk 检查风险 FdR!jt
57.inappropriate audit opinion 不适当的审计意见 s8,{8k
58.material misstatement 重大的错报 y8=(k}=3
59.tolerable misstatement 可容忍错报 0/7y&-/(
60.the acceptable level of detection risk 可接受的检查风险 xz1jRI$
61.assessed level of material misstatement risk 重大错报风险的评估水平 '~2S BX?J
62.simall business 小规模企业 zmV5k
63.accounting system 会计系统 \`:X37n)0q
64.test of control 控制测试 r;gtfX*
65.walk-through test 穿行测试 1Ner1EKGp
66.communication 沟通 OF^:_%c
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67.flow chart 流程图 [D[&aA
68.reperformance of internal control 重新执行 9C?;'
69.audit evidence 审计证据 vYT%e:8)q
70.substantive procedures 实质性程序 MdzG2uZT
71.assertions 认定 =|lw~CW
72.esistence 存在 $i s|B9B
73.occurrence 发生 q9
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74.completeness 完整性 pkd#SY
75.rights and obligations 权利和义务 ,2H@xji
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76.valuation and allocation 计价和分摊 jfxW9][
77.cutoff 截止 mTG v*=l
78.accuracy 准确性 Tk[`k
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79.classification 分类 b2x8t7%O
80.inspection 检查 K!|%mI8gk
81.supervision of counting 监盘 a<-'4D/
82.observation 观察 k)VoDxMKK
83.confirmation 函证 m'|{AjH
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84.computation 计算 cR0+`&
85.analytical procedures 分析程序 ghXh nxG
86.vouch 核对 j7&57'
87.trace 追查 %O$4da"y
88.audit sampling 审计抽样 .
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89.error 误差 A"wor\(
90.expected error 预期误差 x1\a_Kt
91.population 总体 SiN22k+
92.sampling risk 抽样风险 /RLeD
93.non- sampling risk 非抽样风险 dA;f`Bi;Q
94.sampling unit 抽样单位 &"^,Ubfcn"
95.statistical sampling 统计抽样 lM1Y }
96.tolerable error 可容忍误差 1aC?*,e?
97.the risk of under reliance 信赖不足风险 RS'%;B-)
98.the risk of over reliance 信赖过度风险 a78&<
99.the risk of incorrect rejection 误拒风险 ?n$;l-m[
100. the risk of incorrect acceptance 误受风险 .}QR~IR'
101.working trial balance 试算平衡表 N7A/&~g5L
102.index and cross-referencing 索引和交叉索引 -]1F]d
103.cash receipt 现金收入 hhu!'(j
104.cash disbursement 现金支出 q$[x*!~
105.bank statement 银行对账单 fD8A+aA
106.bank reconciliation 银行存款余额调节表 h=
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107.balance sheet date 资产负债表日 [[{y?-U
108.net realizable value 可变现净值 n@9*>DU
109.storeroom 仓库 S`yY<1[O
110.sale invoice 销售发票 ,z6&k
111.price list 价目表 p4k*vuu>
112.positive confirmation request 积极式询证函 F\1{b N|3
113.negative confirmation request 消极式询证函 l`s_Id#
114.purchase requisition 请购单 bAIo5lr
115.receiving report 验收报告 VH&6Tm1
116.gross margin 毛利 %T3
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117.manufacturing overhead 制造费用 e<_p\LiOS
118.material requisition 领料单 T\g%.
119.inventory-taking 存货盘点 V\nQHzjF<6
120.bond certificate 债券 /aa'ryl_%
121.stock certificate 股票 Jj:4l~b,w
122.audit report 审计报告 ?zwPF;L*
123.entity 被审计单位 v1h*/#
124.addressee of the audit report 审计报告的收件人 X(m&
125.unqualified opinion 无保留意见 8+5-7)
126.qualified opinion 保留意见 s_} 1J,Y
127.disclaimer of opinion 无法表示意见 u@v0I$
128.adverse opinion 否定意见 Yrb[:;Y
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A (1)ABC 作业基础成本计算 T7E9l
A (2)absorbed overhead 已吸收制造费用 !|P>%bi
A (3)absorption costing 吸收成本计算
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A (4)account 账户,报表 *c} MI
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A (5)accounting postulate 会计假设 SWujj,-[
A (6)accounting series release 会计公告文件 > <WR]`G
A (7)accounting valuation 会计计价 2J;h}/!H
A (8)account sale 承销清单 bqmOfGM
A (9)accountability concept 经营责任概念 0m?v@K' l
A (10)accountancy 会计职业 !QoOL<(){
A (11)accountant 会计师 mZ9+.lm
A (12)accounting 会计 ]m0MbA
A (13)agency cost 代理成本 n,eO6X 4
A (14)accounting bases 会计基础 RFyeA.
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A (15)accounting manual 会计手册 u
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A (16)accounting period 会计期间 - P+( =U
A (17)accounting policies 会计方针 ^Xjh ?+WM
A (18)accounting rate of return 会计报酬率 a%Ky;ys
A (19)accounting reference date 会计参照日 3RpDIl`0
A (20)accounting reference period 会计参照期间 p;av63i
A (21)accrual concept 应计概念 L5C4#X
A (22)accrual expenses 应计费用 A!}Wpw%(/
A (23)acid test ration 速动比率(酸性测试比率) D@T>z;
A (24)acquisition 购置 M~Tq'>Fn
A (25)acquisition accounting 收购会计
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A (26)activity based accounting 作业基础成本计算 U#v??Sl
A (27)adjusting events 调整事项 W.h6g8|wx
A (28)administrative expenses 行政管理费 VIo %((
A (29)advice note 发货通知
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A (30)amortization 摊销 vluA46c
A (31)analytical review 分析性检查 ZgCG'SU
A (32)annual equivalent cost 年度等量成本法 9kj71Jp&}
A (33)annual report and accounts 年度报告和报表 =>".
A (34)appraisal cost 检验成本 y~_wr}.CS
A (35)appropriation account 盈余分配账户 fk%r?K 6K
A (36)articles of association 公司章程细则 <F!On5=W*
A (37)assets 资产 aNgaV$|2a
A (38)assets cover 资产保障 Y4,~s64e
A (39)asset value per share 每股资产价值 (xffU%C^
A (40)associated company 联营公司 T1ZAw'6(K
A (41)attainable standard 可达标准 IDbqhZp(
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A (42)attributable profit 可归属利润 0ts]
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A (43)audit 审计 .L'>1H]B
A (44)audit report 审计报告 1MI/:vy-
A (45)auditing standards 审计准则 H3T4v1o6
A (46)authorized share capital 额定股本 !%n3_tZC
A (47)available hours 可用小时 h%MjVuLn
A (48)avoidable costs 可避免成本 Q:$<`K4)
B (49)back-to-back loan 易币贷款 wowv>!N!X-
B (50)backflush accounting 倒退成本计算 G"&9u2 k
B (51)bad debts 坏帐 >pjmVlw?
B (52)bad debts ratio 坏帐比率 7r#U^d(
B (53)bank charges 银行手续费 'Dyt"wfo
B (54)bank overdraft 银行透支 iTi]D2jC
B (55)bank reconciliation 银行存款调节表 FCxLL"))
B (56)bank statement 银行对账单 C5;=!B
B (57)bankruptcy 破产 6jFc'
B (58)basis of apportionment 分摊基础 6?nAO
B (59)batch 批量 g+h)s!$sB
B (60)batch costing 分批成本计算 3# G;uWN-
B (61)beta factor B(市场)风险因素 26|2r
B (62)bill 账单 o|lEF+
B (63)bill of exchange 汇票 Eh\0gQ=
B (64)bill of landing 提单 T-pes1Wu
B (65)bill of materials 用料预计单 >$h *1/
B (66)bill payable 应付票据 Ld>y Fb(`
B (67)bill receivable 应收票据 0,*clvH\;
B (68)bin card 存货记录卡 [80jG+6
B (69)bonus 红利 ehQ"<.sQ
B (70)book-keeping 薄记 in_~,fd
B (71)Boston classification 波士顿分类 t3!?F(&
B (72)breakeven chart 保本图 Gv(bD6Rz
B (73)breakeven point 保本点 t_1a.Jv
B (74)breaking-down time 复位时间 +grIw#j
B (75)budget 预算 ^Nl)ocHv!
B (76)budget center 预算中心 7g1"s1~or
B (77)budget cost allowance 预算成本折让 F/z$jj)
B (78)budget manual 预算手册 [|PVq#(
B (79)budget period 预算期间 /Y:1zLs%
B (80)budgetary control 预算控制 ZzET8?8
B (81)budgeted capacity 预算生产能力 )2T 1g~8
B (82)burden 制造费用 i
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B (83)business center 经营中心 %''z~LzJ8
B (84)business entity 营业个体 4Eh 2sI
B (85)business unit 经营单位 pE(\q+1<
B (86)buy-out management 管理性购买产权 p@`rB
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B (87)by-product 副产品 FT'_{e!M
C (88)called-up share capital 催缴股本 `
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C (89)capacity 生产能力 )%'Lm
C (90)capacity ratios 生产能力比率 (.TkvUj`
C (91)capital 资本 jT/SZ|S
C (92)capital assets pricing model资本资产计价模式 2Eg*Yb 1
C (93)capital commitment 承诺资本 {B$cd?}
C (94)capital employed 已运用的资本 a86m?)-c
C (95)capital expenditure 资本支出 t]1j4S"pm
C (96)capital expenditureauthorization 资本支出核准 c]:sk[u
C (97)capital expenditure control 资本支出控制 v%c r
C (98)capital expenditure proposal资本支出申请 yyZ}qnbx]
C (99)capital funding planning 资本基金筹集计划 OU+oS,
C (100)capital gain 资本收益 .ruGS.nS4
C (101)capital investment appraisal资本投资评估 -kY7~yS7
C (102)capital maintenance 资本保全 (3YqM7cqt
C (103)capital resource planning 资本资源计划 Zj;2>
C (104)capital surplus 资本盈余 ?d`?Ss;v
C (105)capital turnover 资本周转率 W70J2
C (106)card 记录卡 Ql8E9~h
C (107)cash 现金 c|q!C0X[
C (108)cash account 现金账户 1Y iUf
C (109)cash book 现金账薄 P7r?rbO"
C (110)cash cow 金牛产品 M,1Yce%+}
C (111)cash flow 现金流量 2Wz/s 0`
C (112)cash discounted 现金贴现 o"D`_ER
C (113)cash flow budget 现金流量预算 5fi6>>
C (114)cash flow statement 现金流量表 >o #^r;
C (115)cash ledger 现金分类账 Ep-{Ew{T_=
C (116)cash limit 现金限额 5Gm,lNQ Av
C (117)CCA 现时成本会计 pjr,X+6o
C (118)center 中心 UEmNT9V
C (119)changeover time 变更时间 F,{M!dL
C (120)chartered entity 特许经济个体 0JTDJZOz@#
C (121)cheque 支票 ]Cy1yAv={
C (122)cheque register 支票登记薄 \F=w~
$)
C (123)coin analysis 零钱分类 pQr `$:ga
C (124)classification 分类 \.p{~Hv
C (125)clock card 工时卡 "orZje9AC
C (126)code 代码 F[/Bp>P7
C (127)commitment accounting 承诺确认会计 l{wHu(1
C (128)common cost 共同成本 XE);oL2xP
C (129)company limited byguarantee 有限担保责任公司 9Mo(3M
C (130)company limited shares 股份有限公司 oj*5m+:>a
C (131)competitive position 竞争能力状况 TA;
C (132)concept 概念 =mV1jGqX
C (133)conglomerate 跨行业企业 Q`ERI5b6
C (134)consistency concept 一致性概念 3XY;g{`=q
C (135)consolidated accounts 合并报表 +T:F :X`
C (136)consolidation accounting 合并会计 =KJK'1m9
C (137)consortium 财团 UlQZw*ce
C (138)contingency plan 应急计划 *=i|E7Irg
C (139)contingent liabilities 或有负债 J1DX}h]
C (140)continuous operation 连续生产 ($:s}_<>s
C (141)contra 抵消 $7~k#_#PC
C (142)contract cost 合同成本 ?,
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C (143)contract costing 合同成本计算 QUd`({/@:
C (144)contribution 贡献毛益 Z#.J>_u
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C (145)contribution centre 贡献中心 ,aS6|~ac4
C (146)contribution chart 贡献图 m@o/ W
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 |GgFdn`>
C (148)contribution to salesration 贡献毛益对销售比率 ]CyWL6z
C (149)control 控制 +^$FA4<~
C (150)control account 控制帐户 E>~DlL%
C (151)control limits 控制限度 4L#q?]$
C (152)controllability concept 可控制概念 n[4F\I>
C (153)controllable cost 可控制成本 -;=0dfC(
C (154)conversion cost 加工成本 @dE|UZ=(
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 (UWP=L1
C (156)corporate appraisal 公司评估 #
JHicx\8l
C (157)corporate planning 公司计划 aRg/oA4}
C (158)corporate social reporting 公司社会报告 f ?:
o
C (159)corporation 股份公司 K~"uZa^s
C (160)cost 成本 H%NP4pK
C (161)cost account 成本帐户 K(RG:e~R0i
C (162)cost accounting 成本会计 n%PHHu
C (163)cost accounting manual 成本手册 =N,9#o6^
C (164)cost accounts calendar 成本报表的日历时间 o>x*_4[
C (165)cost adjustment 成本调整 [)U|HnAJ
C (166)cost allocation 成本分配 ~PYMtg=i
C (167)cost apportionment 成本分摊 @8X)hpHf
C (168)cost attribution 成本归属 )70-q yA
C (169)cost audit 成本审计 HJ[@;F|aU
C (170)cost behaviour 成本性态 `.Z Mw
A
C (171)cost benefit analysis 成本效益分析 5{cbcuG
C (172)cost center 成本中心 B[jCe5!w
C (173)cost driver 成本动因