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注会《审计》英语常用词汇 of=
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1.audit 审计 9l#gMFknI
2.attestation 鉴证 .wD>Gs{sH[
3.credibility 可信赖程度 0TmZ*?3!4
4.audit of financial statements 财务报表审计 %{U"EZ]D!
5.agreed-upon procedures 执行商定程序 ^(DL+r,
6.high levels of assurance 高水平保证 rfc|`*m}0
7.compilation 编制 \ZsP]};*
8.reliability 可靠性 u(AA`S"
9.relevance 相关性 8A!'I<S1
10.professional skepticism 职业谨慎 U:\p$ hL9
11.objectivity 客观性 .+HcA x{/2
12. professional competence 专业胜任能力 12 -EDg/1
13.Senior/CPA-in-charge 项目经理 :WO{x g
14.audit engagement letter 业务约定书 {l@WCR
15.recurring audit 连续审计 <n\i>A3`,S
16.the client 委托人 6`Lcs
17.change CPA 更换注册会计师 i\ "{#
18.the existing CPA 现任注册会计师 k/@Tr
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19.the successor CPA 后任注册会计师 @i{]4rk lv
20.the preceding CPA前任注册会计师 ~3d*b
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21.issue the audit report 出具审计报告 ?^. Pt
22.expert 专家 5x2L(l-2
23.the board of directors 董事会 ,WGc7NN`
24.knowledge of the entity‘ s business 了解被审计单位情况 6<PW./rk:
25.assess material misstatement risks评估重大错报风险
w{r8kH
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 sjn:O'
27.a general knowledge of —— 初步了解―――的情况 !vVT]k
[N
28.a more knowledge of—— 进一步了解的情况 03Ukw/D&
29.the prior year‘s working papers 以前年度工作底稿 3e *-\TP-
30.minutes of meeting 会议纪要 ;Yv14{T!
31.business risks 经营风险 zIm-X,~I$
32.appropriateness 适当性 R(`]n!V2
33.accounting estimate 会计估计 )(]Envb?A0
34.management representations 管理层声明 C/)`<b(
35.going concern assumption 持续经营假设 OT@yPG
36.audit plan 审计计划 jqtVpNwM
37.significant audit areas 重点审计领域
#Z0-8<\
38.error 错误 bS%C?8
39.fraud舞弊 fbV@= (y?
40.modified or additional procedures 修改或追加审计程序 QXY}STs
41.misappropriation of assets 侵占资产 YXRjx.srf
42.transactions without substance 虚假交易 -K^41W71
43.unusual pressures 异常压力 P7UJ-2%Y+
44.the suspected noncompliance 涉嫌存在违法行为 p#=;)1
45.materialiy 重要性 \447]<u
46.exceed the materiality level 超过重要性水平 QF&6?e06p0
47.approach the materiality level 接近重要性水平 s??czM2O
48.an acceptably low level 可接受水平 T%~
SM5
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 -N4z-ozhC
50.misstatements or omissions 错报或漏报 A_F0\ EN*
51.aggregate 总计 Wn~ZA#
52.subsequent events 期后事项 B\0t&dai|'
53.adjust the financial statements 调整财务报表 &F`L}#oL&
54.perform additional audit procedures 实施追加的审计程序 P63
(^R
55.audit risk 审计风险 E-F5y
56.detection risk 检查风险 uY]T:UVk
57.inappropriate audit opinion 不适当的审计意见 (Vap7.6;_
58.material misstatement 重大的错报
p[ Hr39o
59.tolerable misstatement 可容忍错报 /=/
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60.the acceptable level of detection risk 可接受的检查风险 %"+4
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61.assessed level of material misstatement risk 重大错报风险的评估水平 }AJ L,Q7q
62.simall business 小规模企业 L#!$hq9{_
63.accounting system 会计系统 {G%3*=?,j
64.test of control 控制测试 i*68-n
65.walk-through test 穿行测试 X Ny
Y$
66.communication 沟通 +4HlRGH
67.flow chart 流程图 O]bKNA.5
68.reperformance of internal control 重新执行 bQj`g2eyM
69.audit evidence 审计证据 {#9,j]<
70.substantive procedures 实质性程序 +`Fb_m)f
71.assertions 认定 q0g1EJar
72.esistence 存在 ;AJ<
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73.occurrence 发生 :~erh}~ps
74.completeness 完整性 Wp`C:H
75.rights and obligations 权利和义务 C]Q>*=r
76.valuation and allocation 计价和分摊 wonYm27f
77.cutoff 截止 ydup)[n
78.accuracy 准确性 k:mlt:
79.classification 分类 0-GKu d
80.inspection 检查 OW#_ty_ul
81.supervision of counting 监盘 ,ex
]$fQ'
82.observation 观察 RAwk7F3qn
83.confirmation 函证 w?S8@|MK
84.computation 计算 7IQqN&J
85.analytical procedures 分析程序 >Fp&8p`am
86.vouch 核对 zuMO1s
87.trace 追查 =E1tgrW
88.audit sampling 审计抽样 [aHlu[,
89.error 误差 y
qkX:jt
90.expected error 预期误差 8yvJ`eL-
91.population 总体 "vsjen.K>
92.sampling risk 抽样风险 ET3,9+Gj
93.non- sampling risk 非抽样风险 u]0!|Jd0
94.sampling unit 抽样单位 ey*,StT5a
95.statistical sampling 统计抽样 ;M
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96.tolerable error 可容忍误差 w a2~C [
97.the risk of under reliance 信赖不足风险 H(?e&Qkg
98.the risk of over reliance 信赖过度风险 C[g&F0 6
99.the risk of incorrect rejection 误拒风险 >j-
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100. the risk of incorrect acceptance 误受风险 1 0V+OIC
101.working trial balance 试算平衡表 C`pan /t
102.index and cross-referencing 索引和交叉索引 PYaOH_X.
103.cash receipt 现金收入 T%w(P ^qk
104.cash disbursement 现金支出 TtZrttCE6
105.bank statement 银行对账单 7F~xq#Wi#
106.bank reconciliation 银行存款余额调节表 f!(cD80
107.balance sheet date 资产负债表日 [XxA.S)x3
108.net realizable value 可变现净值 I'P!,Y/>
109.storeroom 仓库 u>1v~3,r#
110.sale invoice 销售发票 ^,>}%1\
111.price list 价目表 HaS[.&\S0
112.positive confirmation request 积极式询证函 ,znL,%s
113.negative confirmation request 消极式询证函 6mX: =Q
114.purchase requisition 请购单 wH#Lb@cfZ0
115.receiving report 验收报告 xR _DY'z
116.gross margin 毛利 %uF:)
117.manufacturing overhead 制造费用 .ZM]%[4
118.material requisition 领料单 L{zamVQG
119.inventory-taking 存货盘点 gZ=)qT]Pj
120.bond certificate 债券 {XyG1
121.stock certificate 股票 ud5x$`
122.audit report 审计报告 v!iWzN
123.entity 被审计单位 A-}PpH~.Z
124.addressee of the audit report 审计报告的收件人 CRP7U
125.unqualified opinion 无保留意见 x[zKtX
126.qualified opinion 保留意见 65 NWX8f}
127.disclaimer of opinion 无法表示意见 E\W;:p,{A
128.adverse opinion 否定意见 VNr!|bp5
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A (1)ABC 作业基础成本计算 \t[
hg
A (2)absorbed overhead 已吸收制造费用 lrM.RM96
A (3)absorption costing 吸收成本计算 +*WUH513
A (4)account 账户,报表 QJb7U5:B+
A (5)accounting postulate 会计假设 d91I
A (6)accounting series release 会计公告文件 x A@|I#
A (7)accounting valuation 会计计价 8uD8or
A (8)account sale 承销清单 Mp}!+K
A (9)accountability concept 经营责任概念 "'Q$.sR
A (10)accountancy 会计职业 y=y/d>=w
A (11)accountant 会计师 6yV5Yjs
A (12)accounting 会计 $yP'k&b!
A (13)agency cost 代理成本 3uB=L7.
A (14)accounting bases 会计基础 k
2
mkOb
A (15)accounting manual 会计手册 ~GsH8yA_P
A (16)accounting period 会计期间 p7?CeyZ-V
A (17)accounting policies 会计方针 `Pz!SJ|
A (18)accounting rate of return 会计报酬率 I_R5\l}O+D
A (19)accounting reference date 会计参照日 w yuJSB
A (20)accounting reference period 会计参照期间
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A (21)accrual concept 应计概念 OgzGkc@A
A (22)accrual expenses 应计费用 oRtY?6^$
A (23)acid test ration 速动比率(酸性测试比率) _"FbjQ"
A (24)acquisition 购置 >vNk kxWyQ
A (25)acquisition accounting 收购会计 js%4;
A (26)activity based accounting 作业基础成本计算 'Kt4O9=p
A (27)adjusting events 调整事项 5,G<}cd
A (28)administrative expenses 行政管理费 =X%R*~!#Of
A (29)advice note 发货通知 {!:|.!-u
A (30)amortization 摊销 NoSqzJyh
A (31)analytical review 分析性检查 J"a2
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A (32)annual equivalent cost 年度等量成本法 *R9mgv[
A (33)annual report and accounts 年度报告和报表 .lNnY
8<
A (34)appraisal cost 检验成本 <7sF<KD
A (35)appropriation account 盈余分配账户 P
EwW*4Xo
A (36)articles of association 公司章程细则 pE YrmC
A (37)assets 资产 80R=r
A (38)assets cover 资产保障 <W^XSk
A (39)asset value per share 每股资产价值 HC<BGIgL
A (40)associated company 联营公司 [h2p8i'o
A (41)attainable standard 可达标准 HCe-]nMd
3qV>TE]6,
A (42)attributable profit 可归属利润 l yLK$B?/
A (43)audit 审计 2C
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A (44)audit report 审计报告 tZc.%TU
A (45)auditing standards 审计准则 "8C(_z+]K`
A (46)authorized share capital 额定股本 {) '"
k6w
A (47)available hours 可用小时 XQ4^:3Yc
A (48)avoidable costs 可避免成本
aF4V|?+
B (49)back-to-back loan 易币贷款 7p"~:1hU
B (50)backflush accounting 倒退成本计算 8t^;O!
B (51)bad debts 坏帐 wTgx(LtH
B (52)bad debts ratio 坏帐比率 j)lM:vXR
B (53)bank charges 银行手续费 @Tm0T7C
B (54)bank overdraft 银行透支 4)>\rqF+v
B (55)bank reconciliation 银行存款调节表 QeOt;{_|
B (56)bank statement 银行对账单 $4ZDT]n
B (57)bankruptcy 破产 _QtQPK\+
B (58)basis of apportionment 分摊基础 ,a?\i
JNb
B (59)batch 批量 3!L<=X
B (60)batch costing 分批成本计算 Aaw:B?4)
B (61)beta factor B(市场)风险因素 ;r@R (Squ
B (62)bill 账单 +Muia5G
B (63)bill of exchange 汇票 dQ2i{A"BKz
B (64)bill of landing 提单
b\uB
B (65)bill of materials 用料预计单 @SMy0:c:
B (66)bill payable 应付票据 7_d#XKz@
B (67)bill receivable 应收票据 gV.Pg[[1
B (68)bin card 存货记录卡 ]V]@Zna@g
B (69)bonus 红利 pQm!Bt L
B (70)book-keeping 薄记 H f mMf^c
B (71)Boston classification 波士顿分类 kpMM%"=V
B (72)breakeven chart 保本图 1X:whS5S
B (73)breakeven point 保本点
0{Ll4
B (74)breaking-down time 复位时间 W&re;?Z{ke
B (75)budget 预算 $4~}_phi
B (76)budget center 预算中心 DDCQ Af
B (77)budget cost allowance 预算成本折让 u2x=YUWb]
B (78)budget manual 预算手册 g1!L.
On
B (79)budget period 预算期间 hy`)]>9z~
B (80)budgetary control 预算控制 |"E9
DD]{
B (81)budgeted capacity 预算生产能力 O?J:+L(
B (82)burden 制造费用 .nY6[2am
B (83)business center 经营中心 BNm va
B (84)business entity 营业个体 umn~hb5O
B (85)business unit 经营单位 ML"P"&~u6
B (86)buy-out management 管理性购买产权 &``oZvuB
B (87)by-product 副产品 N S}`(N
C (88)called-up share capital 催缴股本 < 3+&DV-<N
C (89)capacity 生产能力 pC.T)k
C (90)capacity ratios 生产能力比率 M4PUJZ]
C (91)capital 资本 Q3{&'|}^2
C (92)capital assets pricing model资本资产计价模式 /{)cI^
9
C (93)capital commitment 承诺资本 /g7?,/vnZ
C (94)capital employed 已运用的资本 b1^Yxe#L
C (95)capital expenditure 资本支出 Sg~A'dG
C (96)capital expenditureauthorization 资本支出核准 O,Gn2Do
C (97)capital expenditure control 资本支出控制 *pUV-^uo
C (98)capital expenditure proposal资本支出申请 ^aWNtY'
:
C (99)capital funding planning 资本基金筹集计划 "fJ|DE&@<i
C (100)capital gain 资本收益 D)Rf
C (101)capital investment appraisal资本投资评估 A+E@OO w*~
C (102)capital maintenance 资本保全 .TS=[WGMS
C (103)capital resource planning 资本资源计划 (uc)^l
fX
C (104)capital surplus 资本盈余 ryLNMh
C (105)capital turnover 资本周转率 /\I%)B47^9
C (106)card 记录卡 1Sk6[h'CL
C (107)cash 现金 w o9f99
C (108)cash account 现金账户 3+uoK f[
C (109)cash book 现金账薄 ~o5iCt;w
C (110)cash cow 金牛产品 'Rw]
C[
C (111)cash flow 现金流量 %-|q3 ^s
C (112)cash discounted 现金贴现 Sylsp%A
C (113)cash flow budget 现金流量预算 o^6 j(~
C (114)cash flow statement 现金流量表 )B4c;O4t
C (115)cash ledger 现金分类账 rL"k-5>fd
C (116)cash limit 现金限额 ^ w1R"qE"m
C (117)CCA 现时成本会计 Pk_{{Z(1o
C (118)center 中心 N,$o'\l
C (119)changeover time 变更时间 g
P%!
C (120)chartered entity 特许经济个体 MX\-)e#
C (121)cheque 支票 S6X<3L`FfH
C (122)cheque register 支票登记薄 )KQum`pO
C (123)coin analysis 零钱分类 X6 cb#s0|
C (124)classification 分类 _8`;Xgp
C (125)clock card 工时卡 U8z"{
C (126)code 代码 p ivS8C
C (127)commitment accounting 承诺确认会计 XLxr~Yo
C (128)common cost 共同成本 B(dL`]@Xm
C (129)company limited byguarantee 有限担保责任公司 Ma#-'J
C (130)company limited shares 股份有限公司 5C?1`-&65V
C (131)competitive position 竞争能力状况 *^_!W'T{j
C (132)concept 概念 "ukbqdKD
C (133)conglomerate 跨行业企业 J<
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C (134)consistency concept 一致性概念 )>p6h]]a
C (135)consolidated accounts 合并报表 Gzt5efygKt
C (136)consolidation accounting 合并会计 4*W7{MPY
C (137)consortium 财团 %L.+r!.
C (138)contingency plan 应急计划 {jG`l$$
C (139)contingent liabilities 或有负债 `_i-BdW
C (140)continuous operation 连续生产 gs>cx]>
C (141)contra 抵消 KW<CU'
C (142)contract cost 合同成本 s'I$yJ)@2E
C (143)contract costing 合同成本计算 4[q *7m
C (144)contribution 贡献毛益 zPYa@0I
C (145)contribution centre 贡献中心 iN*@
f8gf
C (146)contribution chart 贡献图 h6t>yC\
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ?#m5$CFp
C (148)contribution to salesration 贡献毛益对销售比率 *Rd&4XG
C (149)control 控制 i$bBN$<b<
C (150)control account 控制帐户 uX[
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C (151)control limits 控制限度 T-TH.
R
C (152)controllability concept 可控制概念 b.;W|$ .
C (153)controllable cost 可控制成本 4{KsCd)
C (154)conversion cost 加工成本 lOui{QU
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 +|;IIwo
C (156)corporate appraisal 公司评估 n21J7;\/+
C (157)corporate planning 公司计划 7SCI_8`
C (158)corporate social reporting 公司社会报告 Apn#o2
C (159)corporation 股份公司 Y<v55m-
C (160)cost 成本 U9w*x/Swb
C (161)cost account 成本帐户 Y$^\D'.k
C (162)cost accounting 成本会计 9D,&)6
C (163)cost accounting manual 成本手册 MR}\fw$(.
C (164)cost accounts calendar 成本报表的日历时间 6X7_QBC)
C (165)cost adjustment 成本调整 >. Y~F(
C (166)cost allocation 成本分配 5z_)
C (167)cost apportionment 成本分摊 ?*4zNhL
C (168)cost attribution 成本归属 QS}=oOR@k
C (169)cost audit 成本审计 $m>e!P>%u
C (170)cost behaviour 成本性态 v6:DA#0
C (171)cost benefit analysis 成本效益分析 @4i DN
C (172)cost center 成本中心 _$
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C (173)cost driver 成本动因