NWfAxkz{/
\ j.x0/;
注会《审计》英语常用词汇 ?%O3Oi Xz
3jogD
Y:ldR
1.audit 审计 ]MtFf6&
2.attestation 鉴证 )s9',4$eK<
3.credibility 可信赖程度 @FN*TJ
4.audit of financial statements 财务报表审计 UwY-7Mmo
5.agreed-upon procedures 执行商定程序 93IFcmO.H@
6.high levels of assurance 高水平保证 IkzTJ%>
7.compilation 编制 ]l~Vi_c
8.reliability 可靠性 L0%hnA@
9.relevance 相关性 J!ntXF
10.professional skepticism 职业谨慎 GFk1/ F
11.objectivity 客观性 Zs2-u^3&
12. professional competence 专业胜任能力 %~NH0oFO
13.Senior/CPA-in-charge 项目经理 ^O^:$nXhYy
14.audit engagement letter 业务约定书 a4gi,pz$]
15.recurring audit 连续审计 (
#Z`
16.the client 委托人 }]UB;id'
17.change CPA 更换注册会计师 "Dy'Kd%,%/
18.the existing CPA 现任注册会计师 YYg)
19.the successor CPA 后任注册会计师 S>q>K"j^!
20.the preceding CPA前任注册会计师 A\Txb_x
21.issue the audit report 出具审计报告 d
{2
22.expert 专家 6O2=Ns;J6
23.the board of directors 董事会 qP*}.Sqk7
24.knowledge of the entity‘ s business 了解被审计单位情况 dz#5q-r
25.assess material misstatement risks评估重大错报风险 w>xV
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 /q\_&@
27.a general knowledge of —— 初步了解―――的情况
\4ghYQ:
28.a more knowledge of—— 进一步了解的情况 XH7xT@
29.the prior year‘s working papers 以前年度工作底稿 l_/C65%.:
30.minutes of meeting 会议纪要 Dbx~n#n G
31.business risks 经营风险 ~9Cz6yF
32.appropriateness 适当性 l]2r)!Q7
33.accounting estimate 会计估计 rAQF9O[
34.management representations 管理层声明 I-NN29Sk
35.going concern assumption 持续经营假设 "()sb? &
36.audit plan 审计计划 VyG4(Xva
37.significant audit areas 重点审计领域 3UUGblg`~
38.error 错误 }iBC@`mg(
39.fraud舞弊 pN[0YmY#
40.modified or additional procedures 修改或追加审计程序
V_U'P>_I
41.misappropriation of assets 侵占资产 9=dkx^q
42.transactions without substance 虚假交易 ~<qt%W?
43.unusual pressures 异常压力 _DPOyR2
44.the suspected noncompliance 涉嫌存在违法行为 2_QN&o ~h
45.materialiy 重要性 ~:sE:9$z
46.exceed the materiality level 超过重要性水平 >x:EJV
47.approach the materiality level 接近重要性水平 (3,.3)%`
48.an acceptably low level 可接受水平 +:jT=V"X
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 P}3}ek1Ax
50.misstatements or omissions 错报或漏报 7q9gngT1LA
51.aggregate 总计 `BZ&~vJ_
52.subsequent events 期后事项 JbQZ!+
53.adjust the financial statements 调整财务报表 _q>SE1j+W=
54.perform additional audit procedures 实施追加的审计程序 HO|-@yOF^
55.audit risk 审计风险 vC/[^
56.detection risk 检查风险 VU!w!GN]Y
57.inappropriate audit opinion 不适当的审计意见 m)?5}ZwAH
58.material misstatement 重大的错报 q$ghLGz
59.tolerable misstatement 可容忍错报 +zOOdSFk.
60.the acceptable level of detection risk 可接受的检查风险 WNa0,
61.assessed level of material misstatement risk 重大错报风险的评估水平 w3*-^: ?j
62.simall business 小规模企业 Sj
3oV
63.accounting system 会计系统 !#D=w$@r:
64.test of control 控制测试 q(z7~:+qNr
65.walk-through test 穿行测试 rE!1wc>L
66.communication 沟通 )+O r
67.flow chart 流程图 =F%RLpNU4
68.reperformance of internal control 重新执行 q{4|Kpx@
69.audit evidence 审计证据 0^ !Gib
70.substantive procedures 实质性程序 GaNq2 G
71.assertions 认定 yDd[e]zS`
72.esistence 存在 "4}wnu6/
73.occurrence 发生 CSn<]%GL
74.completeness 完整性 a,Kky^B
75.rights and obligations 权利和义务 aSnp/g
76.valuation and allocation 计价和分摊 f$xhb3Qn
77.cutoff 截止 &
&RA4
78.accuracy 准确性 @]
.VQ<X|0
79.classification 分类 7t(Y;4<2
80.inspection 检查 [F([
81.supervision of counting 监盘 M[Y4_$k<-
82.observation 观察 qJs[i>P[W
83.confirmation 函证 9k2,3It
84.computation 计算 pz}mF D&[
85.analytical procedures 分析程序 pVokgUrC
86.vouch 核对 )@PnTpL*
87.trace 追查 >2-F2E,
88.audit sampling 审计抽样 (ppoW
89.error 误差 H*U`
90.expected error 预期误差 |+ 7f2C
91.population 总体 wa3F
92.sampling risk 抽样风险 B%b_/
F]e
93.non- sampling risk 非抽样风险 6mG3fMih.
94.sampling unit 抽样单位 I"Q<n[g0'
95.statistical sampling 统计抽样 @!H
'+c
96.tolerable error 可容忍误差 j=3-Qk`"/|
97.the risk of under reliance 信赖不足风险 1MQ/r*(
98.the risk of over reliance 信赖过度风险 Yw"P)Zp
99.the risk of incorrect rejection 误拒风险 j 2}v}
100. the risk of incorrect acceptance 误受风险 :0Te4UE;P7
101.working trial balance 试算平衡表 O3_B<Em
102.index and cross-referencing 索引和交叉索引 GgdlVi 2
103.cash receipt 现金收入 dK
# h<q1
104.cash disbursement 现金支出 X ]s"5ju|t
105.bank statement 银行对账单 1mUTtYU
106.bank reconciliation 银行存款余额调节表 qC
j*>D
107.balance sheet date 资产负债表日 cF.m
b*$K
108.net realizable value 可变现净值 E%*AXkJ'dZ
109.storeroom 仓库 @\!!t{y
110.sale invoice 销售发票 5~xeO@%I
111.price list 价目表 bXl
8v
112.positive confirmation request 积极式询证函 %]jQ48^R
113.negative confirmation request 消极式询证函 #S?c ;3-
114.purchase requisition 请购单 46ChMTt
115.receiving report 验收报告 *)%dXVf
116.gross margin 毛利 b>=7B6 Aw
117.manufacturing overhead 制造费用 u5 E/m
118.material requisition 领料单 f'_S1\
119.inventory-taking 存货盘点 wznn #j
120.bond certificate 债券 @&:VKpu\
121.stock certificate 股票 v72,h
122.audit report 审计报告 Jk*QcEE=
123.entity 被审计单位 ,kE=TR.|
124.addressee of the audit report 审计报告的收件人 x(6vh2#vD
125.unqualified opinion 无保留意见 "t+r+ipf])
126.qualified opinion 保留意见 D=9}|b/
127.disclaimer of opinion 无法表示意见 %c0z)R~
128.adverse opinion 否定意见 {y/-:=S)A
0WS|~?OR@
A (1)ABC 作业基础成本计算 OX)BP.h#
A (2)absorbed overhead 已吸收制造费用 LhKY}R
A (3)absorption costing 吸收成本计算 Kw*~W
i
A (4)account 账户,报表 Iv1c4"
A (5)accounting postulate 会计假设 $B ?? Ip?P
A (6)accounting series release 会计公告文件 ?H0m<jO8~
A (7)accounting valuation 会计计价 p,s&61]
A (8)account sale 承销清单 4
m$sJ
A (9)accountability concept 经营责任概念 "i''Ui\H
A (10)accountancy 会计职业 65"uD7;
A (11)accountant 会计师 Gbx";Y8
A (12)accounting 会计 !&0a<~Wi
A (13)agency cost 代理成本 kpT>G$s~gy
A (14)accounting bases 会计基础 <
[5#c*A
A (15)accounting manual 会计手册 -#Jj-t_Fe
A (16)accounting period 会计期间 MBv/
A (17)accounting policies 会计方针 mrReast
A (18)accounting rate of return 会计报酬率 pg5&=
A (19)accounting reference date 会计参照日 eEie?#Z/6
A (20)accounting reference period 会计参照期间 N4+g("
A (21)accrual concept 应计概念 cl2ze
A (22)accrual expenses 应计费用 QB9A-U<J
A (23)acid test ration 速动比率(酸性测试比率) @:IL/o*
A (24)acquisition 购置 H\f/n`@,G
A (25)acquisition accounting 收购会计 EFv4=OWB
A (26)activity based accounting 作业基础成本计算 2@5A&b
A (27)adjusting events 调整事项 -PXoMZx%
A (28)administrative expenses 行政管理费 5])8qb/F
A (29)advice note 发货通知 ze$Y=<S
A (30)amortization 摊销 \3:
L Nt
A (31)analytical review 分析性检查 r?]%d!
A (32)annual equivalent cost 年度等量成本法 z^9E;
A (33)annual report and accounts 年度报告和报表 (6o:4|xl0
A (34)appraisal cost 检验成本 }2mI*"%)\u
A (35)appropriation account 盈余分配账户 7>KQRLw
A (36)articles of association 公司章程细则 V:QdQ;c
A (37)assets 资产
"YD.=s
A (38)assets cover 资产保障 =lm nzu<
A (39)asset value per share 每股资产价值
h/{8bC@bi
A (40)associated company 联营公司 m/KjJ"s,
A (41)attainable standard 可达标准 _Z0\`kba+
Djyp3uUA/
A (42)attributable profit 可归属利润 m"q/,}DR
A (43)audit 审计 5C*?1&
!
A (44)audit report 审计报告 `TkbF9N+
A (45)auditing standards 审计准则 KDX$.$#
A (46)authorized share capital 额定股本 wU.'_SBfB
A (47)available hours 可用小时 k|l5 "&K~.
A (48)avoidable costs 可避免成本 -@#Pc#
B (49)back-to-back loan 易币贷款 oN4G1U
Kc
B (50)backflush accounting 倒退成本计算 WySNL#>a
B (51)bad debts 坏帐 %db3f
z
B (52)bad debts ratio 坏帐比率 K^8@'#S
B (53)bank charges 银行手续费 h2AGEg'g2[
B (54)bank overdraft 银行透支 :K:f^o]s
B (55)bank reconciliation 银行存款调节表 a\>+=mua
B (56)bank statement 银行对账单 ;i/"$K
B (57)bankruptcy 破产 ^b:Xo"q#H
B (58)basis of apportionment 分摊基础 3m3
EXz
B (59)batch 批量 h^`{ .TlN
B (60)batch costing 分批成本计算 VmMh+)UZ
B (61)beta factor B(市场)风险因素 SC]6F*
B (62)bill 账单 H a90
B (63)bill of exchange 汇票 |E?
,xWN
B (64)bill of landing 提单 x}_rnf_
B (65)bill of materials 用料预计单 rAL1TU(vm
B (66)bill payable 应付票据 A}gYc
c85Z
B (67)bill receivable 应收票据 8b{U
tT
B (68)bin card 存货记录卡 hl*MUD,
B (69)bonus 红利 M&eQ=vew.
B (70)book-keeping 薄记 wXP_]-
B (71)Boston classification 波士顿分类 Ls lM$
B (72)breakeven chart 保本图 ?{?Vy9'B
B (73)breakeven point 保本点 c
3}x)aQ
B (74)breaking-down time 复位时间 :l4^iSf
B (75)budget 预算 MkkA{p
B (76)budget center 预算中心 uF+);ig
B (77)budget cost allowance 预算成本折让 33O)k*g
B (78)budget manual 预算手册 MPqY?KF
B (79)budget period 预算期间 JN-D/s
B (80)budgetary control 预算控制 t`)
'LT
B (81)budgeted capacity 预算生产能力 bGhhh/n
B (82)burden 制造费用 Q3(hK<Qh;
B (83)business center 经营中心 `CPZPp,l6`
B (84)business entity 营业个体 t;h+Cf4
B (85)business unit 经营单位 "sdcP8])d
B (86)buy-out management 管理性购买产权 o`oRG)QC
B (87)by-product 副产品 D`1I;Tb#
C (88)called-up share capital 催缴股本 )J{.Cx<E
C (89)capacity 生产能力 =;kRk.qzy
C (90)capacity ratios 生产能力比率 P0a>+^:%
C (91)capital 资本 " vv$%^
C (92)capital assets pricing model资本资产计价模式 M4R%Gr,La
C (93)capital commitment 承诺资本 unx;m$-c
C (94)capital employed 已运用的资本 PY[Sz=[
C (95)capital expenditure 资本支出 I|GV
:D
C (96)capital expenditureauthorization 资本支出核准 =ltbS f7
C (97)capital expenditure control 资本支出控制 ]}jgB2x7
C (98)capital expenditure proposal资本支出申请 ^H
f+du
C (99)capital funding planning 资本基金筹集计划 1!K!oY
C (100)capital gain 资本收益 [3 Wsc`Q
C (101)capital investment appraisal资本投资评估
['Hp?Q|k
C (102)capital maintenance 资本保全 FRb&@
(;
C (103)capital resource planning 资本资源计划 r!"CH5dT
C (104)capital surplus 资本盈余 @hE7r-}]
C (105)capital turnover 资本周转率 B)_!F`9
C (106)card 记录卡 Pc/.*kOT
C (107)cash 现金 1"mnzbf8*
C (108)cash account 现金账户 jB}_Slh1j
C (109)cash book 现金账薄 46QYXmNQ}
C (110)cash cow 金牛产品 s?4%<jz
C (111)cash flow 现金流量 }Z~pfm_S
C (112)cash discounted 现金贴现 9\\@I
=;
C (113)cash flow budget 现金流量预算 ZE5-i@1
C (114)cash flow statement 现金流量表 CUAg{]
C (115)cash ledger 现金分类账 8A`p
C (116)cash limit 现金限额 :
OSmr
C (117)CCA 现时成本会计 ^(E"3 c
C (118)center 中心 I^rZgp<'i
C (119)changeover time 变更时间 }TXp<E"\
C (120)chartered entity 特许经济个体 Enq6K1@%G
C (121)cheque 支票 l4R<`b\Jt
C (122)cheque register 支票登记薄 |H3?ox*
C (123)coin analysis 零钱分类 <z~2
d
C (124)classification 分类 e<ism?WG
C (125)clock card 工时卡 T%N~oa
C (126)code 代码 Rx@%cuP*
C (127)commitment accounting 承诺确认会计 X^?|Sz<^E
C (128)common cost 共同成本 .j'@K+<
45
C (129)company limited byguarantee 有限担保责任公司
KT]J,b
C (130)company limited shares 股份有限公司 '@3a,pl
C (131)competitive position 竞争能力状况 b |o`Q7Hj
C (132)concept 概念 -(%ar%~Zd
C (133)conglomerate 跨行业企业 ifgr<QlG
C (134)consistency concept 一致性概念 6Zl.Lh
C (135)consolidated accounts 合并报表 < e7<t9
C (136)consolidation accounting 合并会计 $?CBX27AV
C (137)consortium 财团 i-Ge*?
C (138)contingency plan 应急计划 Ppi- skT
C (139)contingent liabilities 或有负债 q.u[g0h;
C (140)continuous operation 连续生产 RGx]DP$5G
C (141)contra 抵消 @8 oDy$j
C (142)contract cost 合同成本 [~Z'xY
y
C (143)contract costing 合同成本计算 aHVdClD2o
C (144)contribution 贡献毛益 =+SVzK,+3
C (145)contribution centre 贡献中心 YokZar2a0
C (146)contribution chart 贡献图 ]ft~OqLg!
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 R9|2&pfm(M
C (148)contribution to salesration 贡献毛益对销售比率 X*c_^g{
C (149)control 控制 c"QkE*
C (150)control account 控制帐户 X+'^Sp
C (151)control limits 控制限度 ~t.WwxY+
C (152)controllability concept 可控制概念 rhzv^t
C (153)controllable cost 可控制成本 5pKvNLy.t
C (154)conversion cost 加工成本 o\=i0HR9
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 T?p`Y| gl
C (156)corporate appraisal 公司评估 FJwZo}<6E
C (157)corporate planning 公司计划 f3%^-Uy*b
C (158)corporate social reporting 公司社会报告 u]>>B>KOJ7
C (159)corporation 股份公司 CLFxq@%nu~
C (160)cost 成本 !txELA~24
C (161)cost account 成本帐户 J6^C
t
C (162)cost accounting 成本会计 08d_DCR
C (163)cost accounting manual 成本手册 _L `N^I.
C (164)cost accounts calendar 成本报表的日历时间 HqnKpZ
C (165)cost adjustment 成本调整 Vm,f3~
C (166)cost allocation 成本分配 7KSGG1ts
C (167)cost apportionment 成本分摊 YKX>@)Dxv
C (168)cost attribution 成本归属 $
<>Ew
W
C (169)cost audit 成本审计 yBD2
C (170)cost behaviour 成本性态 H2FFw-xW
C (171)cost benefit analysis 成本效益分析 8y4D9_{
C (172)cost center 成本中心 +DbWMm
C (173)cost driver 成本动因