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注会《审计》英语常用词汇 1uO2I&B
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1.audit 审计 u0GHcpOm
2.attestation 鉴证 O%3Hp.|!
3.credibility 可信赖程度 =W &Mt
4.audit of financial statements 财务报表审计 ae2Q^yLA
5.agreed-upon procedures 执行商定程序 pI:,Lt1B
6.high levels of assurance 高水平保证 p- a{6<h
7.compilation 编制 m8=n `XI
8.reliability 可靠性 lLp,sNAj
9.relevance 相关性 X Z . T%g
10.professional skepticism 职业谨慎 {#:31)P
11.objectivity 客观性 'Oj 1@0*0
12. professional competence 专业胜任能力 2E?!Q
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13.Senior/CPA-in-charge 项目经理 PcBD;[cn
14.audit engagement letter 业务约定书 fZezDm(Q
15.recurring audit 连续审计
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16.the client 委托人 8L,=E ap
17.change CPA 更换注册会计师 2j:0!%
18.the existing CPA 现任注册会计师 hJ$9Hb
19.the successor CPA 后任注册会计师 g@37t @I
20.the preceding CPA前任注册会计师 LQHL4jRXU
21.issue the audit report 出具审计报告 zGFD71=#
22.expert 专家 <^\rv42'(2
23.the board of directors 董事会 V
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24.knowledge of the entity‘ s business 了解被审计单位情况 ;F#(:-:
25.assess material misstatement risks评估重大错报风险 UrHndnqM
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 fz\Q>u'T
27.a general knowledge of —— 初步了解―――的情况 'w27Lt'V
28.a more knowledge of—— 进一步了解的情况 KW(a@X
29.the prior year‘s working papers 以前年度工作底稿 ]q.%_
30.minutes of meeting 会议纪要
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31.business risks 经营风险 ~\mh\a&
32.appropriateness 适当性 ~W [I
33.accounting estimate 会计估计 ICb!AsL
34.management representations 管理层声明 m/1FVC@*
35.going concern assumption 持续经营假设 G0{Z@CvO'
36.audit plan 审计计划 `Bw]
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37.significant audit areas 重点审计领域 {$,\Qg
38.error 错误 {u/1ph-
39.fraud舞弊 +?Ii=* 7n
40.modified or additional procedures 修改或追加审计程序 +U2lwd!j
41.misappropriation of assets 侵占资产 VD~5]TQ
42.transactions without substance 虚假交易 H.m]Dm,z
43.unusual pressures 异常压力 X>Vc4n<}
44.the suspected noncompliance 涉嫌存在违法行为 X58U>4a
45.materialiy 重要性 pY`$k#5
46.exceed the materiality level 超过重要性水平 \ dFE.4
47.approach the materiality level 接近重要性水平 }! EVf
48.an acceptably low level 可接受水平 RbX9PF"|+
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 RkE)2q[5
50.misstatements or omissions 错报或漏报 Z-U u/GjB
51.aggregate 总计 W!wof-1
52.subsequent events 期后事项 Xj
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53.adjust the financial statements 调整财务报表 hhze5_$_
54.perform additional audit procedures 实施追加的审计程序 UPI- j#yc
55.audit risk 审计风险 Sv T0%2
56.detection risk 检查风险 3uocAmY
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 <NMJkl-r8r
59.tolerable misstatement 可容忍错报 l S)^8
60.the acceptable level of detection risk 可接受的检查风险 68XJ`/d
61.assessed level of material misstatement risk 重大错报风险的评估水平 `9co7[Z
62.simall business 小规模企业 T82 `-bZ
63.accounting system 会计系统 |n/;x$Cb
64.test of control 控制测试 |Dn Zk3M,
65.walk-through test 穿行测试 KClkPL!jP
66.communication 沟通 Jt=->
67.flow chart 流程图 taE
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68.reperformance of internal control 重新执行 . vb##D
69.audit evidence 审计证据 He(65ciT<O
70.substantive procedures 实质性程序 >$JE!.p%o
71.assertions 认定
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72.esistence 存在 "pM>TMAE
73.occurrence 发生 509T?\r
74.completeness 完整性 (oGYnN,2
75.rights and obligations 权利和义务 !0W(f.A{K
76.valuation and allocation 计价和分摊 WT'-.UX m
77.cutoff 截止 MY,~leP&
78.accuracy 准确性 l8FJ \5'M
79.classification 分类 <D/K[mz-
80.inspection 检查 lo$G*LWu:
81.supervision of counting 监盘 x95s%29RS
82.observation 观察 ! :&SfPv
83.confirmation 函证 QPVi& *8_
84.computation 计算
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85.analytical procedures 分析程序 9"S2KT @8
86.vouch 核对 J\y^T3
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87.trace 追查 ;k!.ey$S
88.audit sampling 审计抽样 ,)1C"'
89.error 误差 w a_{\v=
90.expected error 预期误差 !T,<p
91.population 总体 )#m{"rk[x,
92.sampling risk 抽样风险 },8|9z#pyB
93.non- sampling risk 非抽样风险 b* n3Fej
94.sampling unit 抽样单位 SaXt"Ju,AH
95.statistical sampling 统计抽样 \}$|Uo$O
96.tolerable error 可容忍误差 yv4x.cfI2W
97.the risk of under reliance 信赖不足风险 9
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98.the risk of over reliance 信赖过度风险 sfX~X/
99.the risk of incorrect rejection 误拒风险 TRi'l #m4
100. the risk of incorrect acceptance 误受风险 }_nBe
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101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 VW*%q0i-
103.cash receipt 现金收入 6{I7)@>N
104.cash disbursement 现金支出 $VmV>NZ
105.bank statement 银行对账单 j2D!=PK;
106.bank reconciliation 银行存款余额调节表 cg8/v:B
107.balance sheet date 资产负债表日 &V?+Y2
108.net realizable value 可变现净值 M2Nh3ijr
109.storeroom 仓库 %unn{92)
110.sale invoice 销售发票 i{fw?))+
111.price list 价目表 M7/5e3
112.positive confirmation request 积极式询证函 *|y'%y
113.negative confirmation request 消极式询证函 tx5bmF;b)
114.purchase requisition 请购单 0eA<nK
115.receiving report 验收报告 N/o?\q8
116.gross margin 毛利 CH4Nz'X2
117.manufacturing overhead 制造费用 Q#% LIkeq
118.material requisition 领料单 oDZZ
119.inventory-taking 存货盘点 mfj{_fR3
120.bond certificate 债券 zeMV_rW~
121.stock certificate 股票 !f/
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122.audit report 审计报告 -9om,U`t
123.entity 被审计单位 q]="ek&_
124.addressee of the audit report 审计报告的收件人 jA,y.(mR
125.unqualified opinion 无保留意见 (d&" @
126.qualified opinion 保留意见 x<l 5wh
127.disclaimer of opinion 无法表示意见 P'Y(f!%
128.adverse opinion 否定意见 U<=TAWZ@
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A (1)ABC 作业基础成本计算 fQ 9af)d
A (2)absorbed overhead 已吸收制造费用 ;j T{<
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A (3)absorption costing 吸收成本计算
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A (4)account 账户,报表 vE[d
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A (5)accounting postulate 会计假设 usc/DQ1
A (6)accounting series release 会计公告文件 wf ]Wm
A (7)accounting valuation 会计计价 ,O:4[M !$w
A (8)account sale 承销清单 z"<S$sDh
A (9)accountability concept 经营责任概念 YMw,C:a4
A (10)accountancy 会计职业 \l=A2i7TQ
A (11)accountant 会计师 y;ey(
A (12)accounting 会计 efyEzL
A (13)agency cost 代理成本 Tcy9oYh!Pn
A (14)accounting bases 会计基础 H2],auBY
A (15)accounting manual 会计手册 '@ 24<T]
A (16)accounting period 会计期间 <\~@l^lU
A (17)accounting policies 会计方针 ^
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A (18)accounting rate of return 会计报酬率 3SY1>}(Y
A (19)accounting reference date 会计参照日 F42^Uoaz
A (20)accounting reference period 会计参照期间 MTwzL<@$
A (21)accrual concept 应计概念 `&=%p
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A (22)accrual expenses 应计费用 z/j*zU
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A (23)acid test ration 速动比率(酸性测试比率) i{}m 8K)
A (24)acquisition 购置 :LuA6
A (25)acquisition accounting 收购会计 F~v0CBcAL
A (26)activity based accounting 作业基础成本计算 pp|$y\ZzB
A (27)adjusting events 调整事项 =>S[Dh
A (28)administrative expenses 行政管理费 sB0]lj-[Un
A (29)advice note 发货通知 R Q8"vF#
A (30)amortization 摊销 .P8m%$'N
A (31)analytical review 分析性检查 E7$ aT^
A (32)annual equivalent cost 年度等量成本法 <YCjo[(~
A (33)annual report and accounts 年度报告和报表
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A (34)appraisal cost 检验成本 k7JC~D
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A (35)appropriation account 盈余分配账户 ^d>m`*px
A (36)articles of association 公司章程细则 *[>{9V
A (37)assets 资产 |xb;#ruR6
A (38)assets cover 资产保障 .5HD i-
A (39)asset value per share 每股资产价值 zq5N@dF
A (40)associated company 联营公司 "'+/ax[{
A (41)attainable standard 可达标准 5aVZ"h"
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A (42)attributable profit 可归属利润 ,wr5DQ
A (43)audit 审计 D{7sfkcJ
A (44)audit report 审计报告 DFwiBB6
A (45)auditing standards 审计准则 ybf,pDY#f
A (46)authorized share capital 额定股本 f3;[ZS
A (47)available hours 可用小时 :EPe,v RT
A (48)avoidable costs 可避免成本 `MT.<5H
B (49)back-to-back loan 易币贷款 Cf 202pF3y
B (50)backflush accounting 倒退成本计算 9
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B (51)bad debts 坏帐 dR s\e(H'
B (52)bad debts ratio 坏帐比率 VaonG]Ues
B (53)bank charges 银行手续费 O>*Vo!z\f
B (54)bank overdraft 银行透支 auB+ g'l
B (55)bank reconciliation 银行存款调节表 #m{F*(%
B (56)bank statement 银行对账单 {#=o4~u%;H
B (57)bankruptcy 破产 ~- aUw}U
B (58)basis of apportionment 分摊基础 lE+Duap:
B (59)batch 批量 $LBgBH&z
B (60)batch costing 分批成本计算 Nn0j}ZI)1
B (61)beta factor B(市场)风险因素 s4Jy96<
B (62)bill 账单 WM9({BZ
B (63)bill of exchange 汇票 x[&)\[t
B (64)bill of landing 提单 9G1ZW=83
B (65)bill of materials 用料预计单 9qq6P!
B (66)bill payable 应付票据 ra
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B (67)bill receivable 应收票据 CTqhXk[
B (68)bin card 存货记录卡 &G-dxET]
B (69)bonus 红利 eiA$) rzy
B (70)book-keeping 薄记 'K23oQwDB
B (71)Boston classification 波士顿分类 xxgdp. (
B (72)breakeven chart 保本图 D7IhNWrgj
B (73)breakeven point 保本点 \R
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B (74)breaking-down time 复位时间 \+
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B (75)budget 预算 ?:5/4YC
B (76)budget center 预算中心 WK#c* rsij
B (77)budget cost allowance 预算成本折让 .*?-j?U.
B (78)budget manual 预算手册 V2yX;u
B (79)budget period 预算期间 &?j\=%
B (80)budgetary control 预算控制 &[|Z2}
B (81)budgeted capacity 预算生产能力 uowdzJ7
B (82)burden 制造费用 1yS:`
B (83)business center 经营中心 i:
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B (84)business entity 营业个体 bvl!^xO]
B (85)business unit 经营单位 z2A,*|I
B (86)buy-out management 管理性购买产权 ihct~y-9W
B (87)by-product 副产品 Tj2pEOu
C (88)called-up share capital 催缴股本 HbCcROl(
C (89)capacity 生产能力 i\>?b)a>
C (90)capacity ratios 生产能力比率 v# fny
C (91)capital 资本 ;e2D}
C (92)capital assets pricing model资本资产计价模式 j\@&poJ(,
C (93)capital commitment 承诺资本 CQ{p
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C (94)capital employed 已运用的资本 QqC-ztz
C (95)capital expenditure 资本支出 R_80J=%0
C (96)capital expenditureauthorization 资本支出核准 q:wz!~(>
C (97)capital expenditure control 资本支出控制 =+VDb5= TV
C (98)capital expenditure proposal资本支出申请 FZ FPzH
C (99)capital funding planning 资本基金筹集计划 Q0XSQ Ol
C (100)capital gain 资本收益 t#!AfTY$w
C (101)capital investment appraisal资本投资评估 I!Fd~g9I4
C (102)capital maintenance 资本保全 QNZ#SG8
C (103)capital resource planning 资本资源计划 5z.Y}
C (104)capital surplus 资本盈余 2%-/}'G*
C (105)capital turnover 资本周转率 ]~pM;6Pu0
C (106)card 记录卡 B}I9+/|{
C (107)cash 现金 }'p*C$
C (108)cash account 现金账户 pe!"!xJE
C (109)cash book 现金账薄 0Fs2* F
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C (110)cash cow 金牛产品 1_mqPMm
C (111)cash flow 现金流量 3m
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C (112)cash discounted 现金贴现 C)cuy7<
C (113)cash flow budget 现金流量预算 cf\GC2+"^$
C (114)cash flow statement 现金流量表 2\"T&
C (115)cash ledger 现金分类账 T'5MO\
C (116)cash limit 现金限额 AI$\wp#aw
C (117)CCA 现时成本会计 7#PQ1UWl
C (118)center 中心 h\6 t\_^\
C (119)changeover time 变更时间 bW GMgC
C (120)chartered entity 特许经济个体 1#XZVp;M
C (121)cheque 支票 \XbCJJP
C (122)cheque register 支票登记薄 Ibv`/8xh
C (123)coin analysis 零钱分类
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C (124)classification 分类 A4)TJY
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C (125)clock card 工时卡 @f#6Nu
C (126)code 代码 $L72%T
C (127)commitment accounting 承诺确认会计 LO,:k+&A+
C (128)common cost 共同成本 7Y
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C (129)company limited byguarantee 有限担保责任公司 ^aqBL
C (130)company limited shares 股份有限公司 W#L/|K!S
C (131)competitive position 竞争能力状况 -{p~sRc&
C (132)concept 概念 F{eI[A
C (133)conglomerate 跨行业企业 %/r:iD
C (134)consistency concept 一致性概念 b}ODc]3
C (135)consolidated accounts 合并报表 %\1W0%w
C (136)consolidation accounting 合并会计 >B$B|g~
C (137)consortium 财团 I
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C (138)contingency plan 应急计划 !dwa. lZ&X
C (139)contingent liabilities 或有负债 riSgb=7q9
C (140)continuous operation 连续生产 qKI)*o062
C (141)contra 抵消 'Z6x\
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C (142)contract cost 合同成本 1+Q@RiW
C (143)contract costing 合同成本计算 (J.U{N v
C (144)contribution 贡献毛益 WS\Ir-B
C (145)contribution centre 贡献中心 I$ ?.9&.&
C (146)contribution chart 贡献图 Pu,2a+0N
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 +o K*5 Y
C (148)contribution to salesration 贡献毛益对销售比率 :d|~k
C (149)control 控制 -]Aqt/w"l
C (150)control account 控制帐户 _rW75n=3b7
C (151)control limits 控制限度 5M#LO@U
C (152)controllability concept 可控制概念 4mm>6w8NT
C (153)controllable cost 可控制成本 8M7Bw[Q1
C (154)conversion cost 加工成本 dlioa Yc
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 T:*l+<?
C (156)corporate appraisal 公司评估 rs0Wy
C (157)corporate planning 公司计划 O&@CT] )8
C (158)corporate social reporting 公司社会报告 |}o3EX
C (159)corporation 股份公司 Pk`3sfz
C (160)cost 成本 6P0
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C (161)cost account 成本帐户 ,Y7QmbX^
C (162)cost accounting 成本会计 -7VQ{nC
C (163)cost accounting manual 成本手册 3qy4nPg
C (164)cost accounts calendar 成本报表的日历时间 2k^'}7G%
C (165)cost adjustment 成本调整 wT +\:y
C (166)cost allocation 成本分配 1;~|[C
C (167)cost apportionment 成本分摊 CEBa,hp@
C (168)cost attribution 成本归属 pL,l
C (169)cost audit 成本审计 sY&Z/Y
C (170)cost behaviour 成本性态 CsN^u H
C (171)cost benefit analysis 成本效益分析 bv}e[yH
C (172)cost center 成本中心 vU9:`@beu
C (173)cost driver 成本动因