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注会《审计》英语常用词汇 OW[/%U>
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1.audit 审计 Muc*?wB`
2.attestation 鉴证 K\Y6
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3.credibility 可信赖程度 w'5dk3$"
4.audit of financial statements 财务报表审计 @4
5.agreed-upon procedures 执行商定程序 Hm8EYPrJ
6.high levels of assurance 高水平保证 };VGH/}&s
7.compilation 编制 6U,U[MWJ
8.reliability 可靠性 h!t2H6eyF
9.relevance 相关性 t<EX#_i,
10.professional skepticism 职业谨慎 l+3%%TV@L
11.objectivity 客观性 n)wpxR
12. professional competence 专业胜任能力 }~Kyw7?
13.Senior/CPA-in-charge 项目经理 =vqE=:X6
14.audit engagement letter 业务约定书 RL]lt0O{
15.recurring audit 连续审计 j.yr5%
16.the client 委托人 x/jN&;"/
17.change CPA 更换注册会计师 u=ds]XP@
18.the existing CPA 现任注册会计师 d@q t%r3;
19.the successor CPA 后任注册会计师 /KJx n6
20.the preceding CPA前任注册会计师 lG[
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21.issue the audit report 出具审计报告 Y"]e H{
22.expert 专家 W0uM?J\O
23.the board of directors 董事会 +_|cZlQ&
24.knowledge of the entity‘ s business 了解被审计单位情况 gp|7{}Q{
25.assess material misstatement risks评估重大错报风险 &|&YRHv
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 );/5#b@<Y
27.a general knowledge of —— 初步了解―――的情况 /iJcy:J
28.a more knowledge of—— 进一步了解的情况 J?,!1V=
29.the prior year‘s working papers 以前年度工作底稿 nF!_q;+Vp
30.minutes of meeting 会议纪要 !\D]\|Bo
31.business risks 经营风险 xx`8>2T#e
32.appropriateness 适当性 WY.\<$7
33.accounting estimate 会计估计 {dSU
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34.management representations 管理层声明
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35.going concern assumption 持续经营假设 ;HLMU36q
36.audit plan 审计计划 X-2S*L'
37.significant audit areas 重点审计领域 h+'eFAZ
38.error 错误 p6eDd"
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39.fraud舞弊 }RP 9%n^
40.modified or additional procedures 修改或追加审计程序 3vGaT4TDx
41.misappropriation of assets 侵占资产 /o06h y
42.transactions without substance 虚假交易 DGuUI}|)
43.unusual pressures 异常压力 Iz$W3#hi
44.the suspected noncompliance 涉嫌存在违法行为 cI4qgV
45.materialiy 重要性 r@@eC['
46.exceed the materiality level 超过重要性水平 [XU{)
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47.approach the materiality level 接近重要性水平 F*jjcUk
48.an acceptably low level 可接受水平 kk\zZC
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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 pfn#~gC_=
50.misstatements or omissions 错报或漏报 ([XyW{=h!
51.aggregate 总计 3b[[2x_UU
52.subsequent events 期后事项 z1KC$~{O
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 4;~lpty
55.audit risk 审计风险 L4A/7Ep
56.detection risk 检查风险 63dtO{:4
57.inappropriate audit opinion 不适当的审计意见 hu*>B
58.material misstatement 重大的错报 X|n[
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59.tolerable misstatement 可容忍错报 :>-sITeY
60.the acceptable level of detection risk 可接受的检查风险 +nyN+X34
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61.assessed level of material misstatement risk 重大错报风险的评估水平 ]B.,7
62.simall business 小规模企业 . eag84_
63.accounting system 会计系统 eq 1 4
64.test of control 控制测试 uB&I56
65.walk-through test 穿行测试 ZzaW@6LJF
66.communication 沟通 9qO:K79|
67.flow chart 流程图 D30Z9_^%:
68.reperformance of internal control 重新执行 T+`GOFx
69.audit evidence 审计证据 $8 ww]}K
70.substantive procedures 实质性程序 <Phr`/
71.assertions 认定 .1q~,}toX
72.esistence 存在 #Uk6Fmu]
73.occurrence 发生 8{=(#]
74.completeness 完整性 ^A$XXH'
75.rights and obligations 权利和义务 hE`%1j2(
76.valuation and allocation 计价和分摊 B46H@]d#7K
77.cutoff 截止 IhKas4
78.accuracy 准确性 hD.wKX?oO
79.classification 分类 ~322dG
80.inspection 检查 SE-, 1p
81.supervision of counting 监盘 n)7$xYuH
82.observation 观察 VqT[ca\
83.confirmation 函证 &IPK5o,
84.computation 计算 h] TVi$J
85.analytical procedures 分析程序 ^WYG?/{4
86.vouch 核对 ^>}[[:( 6/
87.trace 追查 FHPZQC8
88.audit sampling 审计抽样 <+JFa
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89.error 误差 - OGy-"
90.expected error 预期误差 l8Iy03H
91.population 总体 k.f:nv5JO
92.sampling risk 抽样风险 Ox1QP2t6Y
93.non- sampling risk 非抽样风险 N0KRND
94.sampling unit 抽样单位 n{NgtH\V
95.statistical sampling 统计抽样 (dnc7KrM
96.tolerable error 可容忍误差 iYs?B0*JWK
97.the risk of under reliance 信赖不足风险 %iFIY=W
98.the risk of over reliance 信赖过度风险 [*E.G~IS`
99.the risk of incorrect rejection 误拒风险 :v
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100. the risk of incorrect acceptance 误受风险 pY5HW2TsY|
101.working trial balance 试算平衡表 jsht2]iq3K
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 '"p*FN
104.cash disbursement 现金支出 g5N<B+?!i
105.bank statement 银行对账单 /'^>-!8_1
106.bank reconciliation 银行存款余额调节表 n&&U9sf?
107.balance sheet date 资产负债表日 MM$"6Jor
108.net realizable value 可变现净值 gx
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109.storeroom 仓库 /3%xQK>%
110.sale invoice 销售发票 jmVy4* P_
111.price list 价目表 2G>
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112.positive confirmation request 积极式询证函 $d[:4h~
113.negative confirmation request 消极式询证函 k$- q;VI
114.purchase requisition 请购单 UoT}m^ G
115.receiving report 验收报告 l+qtA~V&2
116.gross margin 毛利 [:'?}p
117.manufacturing overhead 制造费用 X,CFY
118.material requisition 领料单 L uKm
119.inventory-taking 存货盘点 Y|jesa {x
120.bond certificate 债券 q9]L!V9Rv
121.stock certificate 股票 S*@0%|Q4r
122.audit report 审计报告 QP0X8%+p
123.entity 被审计单位 *dgNpJ 9
124.addressee of the audit report 审计报告的收件人 e!'u{>u
125.unqualified opinion 无保留意见 ?E@[~qq_
126.qualified opinion 保留意见 rs+37
127.disclaimer of opinion 无法表示意见 K<(sqH
128.adverse opinion 否定意见 .?]_yX
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A (1)ABC 作业基础成本计算 xGk4KcxKs
A (2)absorbed overhead 已吸收制造费用 sUMn
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A (3)absorption costing 吸收成本计算 2 -8:qmP(
A (4)account 账户,报表 qE=OQs9
A (5)accounting postulate 会计假设 d'D\#+%>=
A (6)accounting series release 会计公告文件 be@uHikp;v
A (7)accounting valuation 会计计价 2a-hf|b1
A (8)account sale 承销清单 k] YGD
A (9)accountability concept 经营责任概念 3&:fS|L~c
A (10)accountancy 会计职业 g+*[CKO{
A (11)accountant 会计师 6[7k}9`alz
A (12)accounting 会计 `vBa.)u
A (13)agency cost 代理成本 F
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A (14)accounting bases 会计基础 7?#32B
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A (15)accounting manual 会计手册 I/|n
ma/ $
A (16)accounting period 会计期间 4
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A (17)accounting policies 会计方针 T0jJp7O
A (18)accounting rate of return 会计报酬率 8
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A (19)accounting reference date 会计参照日 C
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A (20)accounting reference period 会计参照期间 c>.X c[H
A (21)accrual concept 应计概念 4N:
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A (22)accrual expenses 应计费用 \(L^ /]}G)
A (23)acid test ration 速动比率(酸性测试比率) 7^5BnF@
A (24)acquisition 购置 Z8UM0B=i
A (25)acquisition accounting 收购会计 4VgDN(n0@
A (26)activity based accounting 作业基础成本计算 GrC")Z|3u
A (27)adjusting events 调整事项 net9KX4\
A (28)administrative expenses 行政管理费 gvYs<,:
A (29)advice note 发货通知 `;@4f|N9
A (30)amortization 摊销 nsk
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A (31)analytical review 分析性检查 $S{j}74[
A (32)annual equivalent cost 年度等量成本法 OK(d&
A (33)annual report and accounts 年度报告和报表 ,iUx'U
A (34)appraisal cost 检验成本 U 7?ez
A (35)appropriation account 盈余分配账户 ;_\P;s
A (36)articles of association 公司章程细则 ?Pc3*.
A (37)assets 资产 k6S<46}h|
A (38)assets cover 资产保障 Y?cw9uYB
A (39)asset value per share 每股资产价值 XvY-
C
A (40)associated company 联营公司 y
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A (41)attainable standard 可达标准 [%kucG C7
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A (42)attributable profit 可归属利润 3R {y68-S
A (43)audit 审计 C"<@EMU9
A (44)audit report 审计报告 EVsZ:Ra^k
A (45)auditing standards 审计准则 Nig-D>OS
A (46)authorized share capital 额定股本 AF6'JxG7
A (47)available hours 可用小时 #J_i 5KmXJ
A (48)avoidable costs 可避免成本 Z
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B (49)back-to-back loan 易币贷款 :_*Q
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B (50)backflush accounting 倒退成本计算 G]CY3xw98
B (51)bad debts 坏帐 ) /'s&
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B (52)bad debts ratio 坏帐比率 (P-<9y@
B (53)bank charges 银行手续费 Ip0q&i<6
B (54)bank overdraft 银行透支 oDa{HP\O]W
B (55)bank reconciliation 银行存款调节表 Km7
B (56)bank statement 银行对账单 UEUTu}4y
B (57)bankruptcy 破产 Z
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B (58)basis of apportionment 分摊基础 L8ke*O$
B (59)batch 批量 h;->i]
B (60)batch costing 分批成本计算 8n? .w:Y/
B (61)beta factor B(市场)风险因素 cx}-tj"m-
B (62)bill 账单 F04Etf
2k
B (63)bill of exchange 汇票 x#D=?/~/Kv
B (64)bill of landing 提单 iY-dM(_:]
B (65)bill of materials 用料预计单 ,H*3_c&Q
B (66)bill payable 应付票据 Rd)QVEk>SD
B (67)bill receivable 应收票据 "T|\
B (68)bin card 存货记录卡 Q1z04m1_y[
B (69)bonus 红利 .E&~]<
B (70)book-keeping 薄记 3QpTO,
B (71)Boston classification 波士顿分类 %L3]l
B (72)breakeven chart 保本图 }JD(e}8$!
B (73)breakeven point 保本点 ?}[keSEh>
B (74)breaking-down time 复位时间 F*f)Dv$p
B (75)budget 预算
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B (76)budget center 预算中心 JN_#
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B (77)budget cost allowance 预算成本折让 -bwl~3ZTi
B (78)budget manual 预算手册 00i9yC8@6
B (79)budget period 预算期间 ,tZwXP{
B (80)budgetary control 预算控制 1*fA>v
B (81)budgeted capacity 预算生产能力 2olim1
B (82)burden 制造费用 D_Y;N3E/rS
B (83)business center 经营中心 $Tg$FfD6&
B (84)business entity 营业个体 ;Peyo1
B (85)business unit 经营单位 AN@Vos
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B (86)buy-out management 管理性购买产权 '' 6
B (87)by-product 副产品 J5k%
C (88)called-up share capital 催缴股本 f@0`,
C (89)capacity 生产能力 &>o)7H];
C (90)capacity ratios 生产能力比率 (]:G"W8f
C (91)capital 资本 Qxwe,:
C (92)capital assets pricing model资本资产计价模式 a;K:~R+@,
C (93)capital commitment 承诺资本 XebCl{HHp
C (94)capital employed 已运用的资本 |NI0zd
C (95)capital expenditure 资本支出 S~T[*Z/m
C (96)capital expenditureauthorization 资本支出核准 l_:%?4MA
C (97)capital expenditure control 资本支出控制 8/:\iPk0
C (98)capital expenditure proposal资本支出申请 7u zN/LAF
C (99)capital funding planning 资本基金筹集计划 iQKfx#kt
C (100)capital gain 资本收益 zF PSk]
C (101)capital investment appraisal资本投资评估 /?sV\shy
C (102)capital maintenance 资本保全 ;c`B'
C (103)capital resource planning 资本资源计划 :O7J9K|
C (104)capital surplus 资本盈余 )Ii=8etdv
C (105)capital turnover 资本周转率 pPE4~g 05h
C (106)card 记录卡 D)Zv
C (107)cash 现金 \4ZQop
C (108)cash account 现金账户 .eE5pyw+C
C (109)cash book 现金账薄 + '`RJ,K+[
C (110)cash cow 金牛产品 @:63OLlrG
C (111)cash flow 现金流量 (<h,R@:
C (112)cash discounted 现金贴现 4Xz|HU?
C (113)cash flow budget 现金流量预算 7%hMf$KQ
C (114)cash flow statement 现金流量表 c&Dy{B!
C (115)cash ledger 现金分类账 O%Mh
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C (116)cash limit 现金限额 <t8})
C (117)CCA 现时成本会计 `)'YU^s
C (118)center 中心 B4 hR3%
C (119)changeover time 变更时间 `6zoZM7?Y
C (120)chartered entity 特许经济个体 mU
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C (121)cheque 支票 >a<;)K^1
C (122)cheque register 支票登记薄 c0@v`-9
C (123)coin analysis 零钱分类 R
$q:Ct
C (124)classification 分类 %lBFj/B
C (125)clock card 工时卡 ek9%Xk8
C (126)code 代码 '
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C (127)commitment accounting 承诺确认会计 s
SDBl~g
C (128)common cost 共同成本 6Pz\6DU,I
C (129)company limited byguarantee 有限担保责任公司 C-8@elZ1
C (130)company limited shares 股份有限公司 di|l?l^l
C (131)competitive position 竞争能力状况 &:rf80`z.
C (132)concept 概念 NunT1ved
C (133)conglomerate 跨行业企业 sS._N@f
C (134)consistency concept 一致性概念 $3So`8Bm[$
C (135)consolidated accounts 合并报表 [8ih-k
C (136)consolidation accounting 合并会计 HxjhP(
C (137)consortium 财团 qg_=5s
C (138)contingency plan 应急计划 k]Yd4CC2
C (139)contingent liabilities 或有负债 [|vdr.
C (140)continuous operation 连续生产 QgP
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C (141)contra 抵消 B9]KC i
C (142)contract cost 合同成本 Yv>% 5`
C (143)contract costing 合同成本计算 Qk((H~I}
C (144)contribution 贡献毛益 ZPXxrmq%
C (145)contribution centre 贡献中心 G3q\Z`|3h
C (146)contribution chart 贡献图 ,+WDa%R
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 [l0>pHl@
C (148)contribution to salesration 贡献毛益对销售比率 `U(FdT
C (149)control 控制 7v{Dwg
C (150)control account 控制帐户 zFlW\wc
C (151)control limits 控制限度 yJ?6B LJi
C (152)controllability concept 可控制概念 C&\#{m_1B
C (153)controllable cost 可控制成本 A," u~6Bn
C (154)conversion cost 加工成本 LKhUqW
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 T{Av[>M
C (156)corporate appraisal 公司评估 8/k*"^3
C (157)corporate planning 公司计划 m}rUc29cS,
C (158)corporate social reporting 公司社会报告 o<Q~pd#Ip,
C (159)corporation 股份公司 )Zox;}WK+
C (160)cost 成本 {$Qw]?Yv
C (161)cost account 成本帐户 hDCR>G
C (162)cost accounting 成本会计 L+&$/1h]
C (163)cost accounting manual 成本手册 f mf(5
C (164)cost accounts calendar 成本报表的日历时间 />H9T[3=
C (165)cost adjustment 成本调整 ol-U%J
C (166)cost allocation 成本分配 [:Sl^ Z&6M
C (167)cost apportionment 成本分摊 :M3Fq@w=
C (168)cost attribution 成本归属 `2G 0B@
C (169)cost audit 成本审计 0`:0m/fsU
C (170)cost behaviour 成本性态 Yf1?3(0O
C (171)cost benefit analysis 成本效益分析 r3'0{Nn+
C (172)cost center 成本中心 nGq{+
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C (173)cost driver 成本动因