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注会《审计》英语常用词汇 5!h<b3u>]
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1.audit 审计 eJaUmK:
2.attestation 鉴证 5rN7':(H!%
3.credibility 可信赖程度 |^!Vo
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4.audit of financial statements 财务报表审计 UR,?! rJ^B
5.agreed-upon procedures 执行商定程序 ]bu9-X&T&
6.high levels of assurance 高水平保证 DKHM\yt
7.compilation 编制 :D4];d>1
8.reliability 可靠性 W5X7FEW
9.relevance 相关性 5L3
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10.professional skepticism 职业谨慎 _yJ|`g]U3
11.objectivity 客观性 'M-)Os"
12. professional competence 专业胜任能力 [yF
^IlSs
13.Senior/CPA-in-charge 项目经理 r0u J$/!
14.audit engagement letter 业务约定书 r\RFDj
15.recurring audit 连续审计 D6:DrA:
16.the client 委托人 GGM5m
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17.change CPA 更换注册会计师 zzE]M}s
18.the existing CPA 现任注册会计师 #G~wE*VR$
19.the successor CPA 后任注册会计师 tWX7dspx/
20.the preceding CPA前任注册会计师 i'iO H|s
21.issue the audit report 出具审计报告 s9 &)Fv-#V
22.expert 专家 UO
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23.the board of directors 董事会 h[y*CzG
24.knowledge of the entity‘ s business 了解被审计单位情况 mF~ys{"t
25.assess material misstatement risks评估重大错报风险 %2YN,a4
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 Rdj8*f
27.a general knowledge of —— 初步了解―――的情况 AoU_;
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28.a more knowledge of—— 进一步了解的情况 6kR
-rA
29.the prior year‘s working papers 以前年度工作底稿 4v>o%
30.minutes of meeting 会议纪要 C$_G'XI
31.business risks 经营风险 0<3E
32.appropriateness 适当性 +K&?)?/=
33.accounting estimate 会计估计 yZ|+VXO
34.management representations 管理层声明 =-m(\}
35.going concern assumption 持续经营假设 0}D-KvjyP
36.audit plan 审计计划 Wt"ww~h`(
37.significant audit areas 重点审计领域 Nuo^+z
E
38.error 错误 ~f .y:Sbb
39.fraud舞弊 l-cW;b~
40.modified or additional procedures 修改或追加审计程序 '(T mV#3
41.misappropriation of assets 侵占资产 %rw}u"3T
42.transactions without substance 虚假交易 "R8.P/ 3
43.unusual pressures 异常压力 3? };
44.the suspected noncompliance 涉嫌存在违法行为 "&Gw1.p
45.materialiy 重要性 )# p.`J
46.exceed the materiality level 超过重要性水平 dB@FI
47.approach the materiality level 接近重要性水平 Enu!u~1]F
48.an acceptably low level 可接受水平 r:73uRk
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 !"`Jqs
50.misstatements or omissions 错报或漏报 [0wP\{%
51.aggregate 总计 brj[c>ID
52.subsequent events 期后事项 m[W/j/$A+x
53.adjust the financial statements 调整财务报表 ;}UzJe ,S
54.perform additional audit procedures 实施追加的审计程序 ]I8]mUiUH
55.audit risk 审计风险 9@Q&B+!
56.detection risk 检查风险 1y 1_6TZ+
57.inappropriate audit opinion 不适当的审计意见 D$QGL I9(
58.material misstatement 重大的错报 x\6];SXX
59.tolerable misstatement 可容忍错报 eVrnVPkM
60.the acceptable level of detection risk 可接受的检查风险 WejyYqr34-
61.assessed level of material misstatement risk 重大错报风险的评估水平 xUIvLH=
62.simall business 小规模企业 zUJx&5/
63.accounting system 会计系统 #jOOsfH|k
64.test of control 控制测试 &yB%QX{3
65.walk-through test 穿行测试 g
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66.communication 沟通 (X*'y*:
67.flow chart 流程图 >CH
68.reperformance of internal control 重新执行 1E8$% 6VV
69.audit evidence 审计证据 d3og?{i<}&
70.substantive procedures 实质性程序 ::v;)VdX+*
71.assertions 认定 j{)fC]8H
72.esistence 存在 b By'v/
73.occurrence 发生 Ndo}Tk!
74.completeness 完整性 YXgWH'i~
75.rights and obligations 权利和义务 F|6
nwvgq
76.valuation and allocation 计价和分摊 9U&~(;
77.cutoff 截止 Y$>+U
78.accuracy 准确性 !X%S)VSMU
79.classification 分类 K4_~ruhr
80.inspection 检查 hK
Fk$A
81.supervision of counting 监盘 KuIkul9^%
82.observation 观察 [?A&x
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83.confirmation 函证 vz- 9<w;>a
84.computation 计算 [+y&HNf
85.analytical procedures 分析程序 G aha Z
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86.vouch 核对 s;anP0-O
87.trace 追查 6BUBk>A`
88.audit sampling 审计抽样 SE6>vKR/.
89.error 误差 I+*o
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90.expected error 预期误差 "v@);\-V
91.population 总体 $I\)
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92.sampling risk 抽样风险 cLn; ,u4
93.non- sampling risk 非抽样风险 dUI3erO
94.sampling unit 抽样单位 Um/CR!
95.statistical sampling 统计抽样 ]U_5\$
96.tolerable error 可容忍误差 n/xXQ7y
97.the risk of under reliance 信赖不足风险 ur?d6a
98.the risk of over reliance 信赖过度风险 m"
5{D*|
99.the risk of incorrect rejection 误拒风险 nWKO8C>
100. the risk of incorrect acceptance 误受风险 43+EX.c
101.working trial balance 试算平衡表 tX@0:RX%
102.index and cross-referencing 索引和交叉索引 Tnf&pu#5
103.cash receipt 现金收入 rH[5~U
104.cash disbursement 现金支出 JtSuD>H`"
105.bank statement 银行对账单 `Q:de~+AM{
106.bank reconciliation 银行存款余额调节表 (}9cD^F0n
107.balance sheet date 资产负债表日 I).=v{@9V<
108.net realizable value 可变现净值 8w03{H
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109.storeroom 仓库 h1n*WQ-
110.sale invoice 销售发票 MomLda
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111.price list 价目表 iU.!oeR?
112.positive confirmation request 积极式询证函 V+Y|4Y&
113.negative confirmation request 消极式询证函 eLCd
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114.purchase requisition 请购单 AEB/8%l};v
115.receiving report 验收报告 $5ZR[\$
116.gross margin 毛利 j kSc&
117.manufacturing overhead 制造费用 ]\[m=
0K
118.material requisition 领料单 @~JB\j9
119.inventory-taking 存货盘点 1,m\Q_
120.bond certificate 债券 CW.&Y?>Tv
121.stock certificate 股票 Mr$# e
122.audit report 审计报告 hfJrQhmE
123.entity 被审计单位 FgXu1-
124.addressee of the audit report 审计报告的收件人 `6|i&w:b
125.unqualified opinion 无保留意见 =6.8bZT\
126.qualified opinion 保留意见 _{N0OX
127.disclaimer of opinion 无法表示意见 8dV.nO
128.adverse opinion 否定意见 z8
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A (1)ABC 作业基础成本计算 r~8D\_=s
A (2)absorbed overhead 已吸收制造费用 Ask' !
A (3)absorption costing 吸收成本计算 8:Z@ lp^
A (4)account 账户,报表 p>2||
A (5)accounting postulate 会计假设 k)?,xY\AV
A (6)accounting series release 会计公告文件 TX<e_[$\
A (7)accounting valuation 会计计价 O<}ep)mr
A (8)account sale 承销清单 17J} uXA
A (9)accountability concept 经营责任概念 3$GY,B
A (10)accountancy 会计职业 *LY~l
A (11)accountant 会计师 LEYWH%y
A (12)accounting 会计 &p/S>qKu#
A (13)agency cost 代理成本 yd7lcb
[
A (14)accounting bases 会计基础 v_y!Oh?EG
A (15)accounting manual 会计手册 Mfnlue](
A (16)accounting period 会计期间 )2iM<-uB
A (17)accounting policies 会计方针 o
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A (18)accounting rate of return 会计报酬率 *>H M$.?Q
A (19)accounting reference date 会计参照日 AZh@t?)
A (20)accounting reference period 会计参照期间 0_YxZS\
A (21)accrual concept 应计概念 4^d+l.F
A (22)accrual expenses 应计费用 k98< s
A (23)acid test ration 速动比率(酸性测试比率) !yoSMI-
A (24)acquisition 购置 ioE66-n
A (25)acquisition accounting 收购会计 tQNk=}VR7r
A (26)activity based accounting 作业基础成本计算 N&6_8=3z
A (27)adjusting events 调整事项 zvek2\*rO
A (28)administrative expenses 行政管理费 d$2@,
A (29)advice note 发货通知 *(?U
A (30)amortization 摊销 r
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A (31)analytical review 分析性检查 Ss"|1]acP
A (32)annual equivalent cost 年度等量成本法 [@,OG-"&
A (33)annual report and accounts 年度报告和报表 ib5;f0Qa
A (34)appraisal cost 检验成本 6{JR 0
A (35)appropriation account 盈余分配账户 l 'AK
A (36)articles of association 公司章程细则 3::3r}g
A (37)assets 资产 _n-VgPRn
A (38)assets cover 资产保障 {0NsDi>(2
A (39)asset value per share 每股资产价值 9@KUqoX
A (40)associated company 联营公司 p)?qJ2c|
A (41)attainable standard 可达标准 t9Enk!@
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A (42)attributable profit 可归属利润 Hmz=/.$
A (43)audit 审计 (Sg
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A (44)audit report 审计报告 &+)+5z_d
A (45)auditing standards 审计准则 OqfhCNAY
A (46)authorized share capital 额定股本 oso1uAOfp
A (47)available hours 可用小时 yj}bY?4I
A (48)avoidable costs 可避免成本 sDaT[).Hm
B (49)back-to-back loan 易币贷款
jI*}y[o
B (50)backflush accounting 倒退成本计算 9[epr+f
B (51)bad debts 坏帐 kPx]u\
B (52)bad debts ratio 坏帐比率 _aXP
;kFMi
B (53)bank charges 银行手续费 Ze$^UR
B (54)bank overdraft 银行透支 N.fQ7z=Z(M
B (55)bank reconciliation 银行存款调节表 Yv#J`b@y
B (56)bank statement 银行对账单 C:'WX*W
B (57)bankruptcy 破产 ,wwU`
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B (58)basis of apportionment 分摊基础 -Z`( ?
k
B (59)batch 批量 x'E'jh%
B (60)batch costing 分批成本计算 ?6gDbE%
B (61)beta factor B(市场)风险因素 A%NK0j$;}
B (62)bill 账单 2 pM
B (63)bill of exchange 汇票 ZI2K-z'e
B (64)bill of landing 提单 \N#
HPrv}
B (65)bill of materials 用料预计单 h/0<:eZ*
B (66)bill payable 应付票据 :wv
:#EaH
B (67)bill receivable 应收票据 >5Q^9 9V
B (68)bin card 存货记录卡 bm|Jb"T0b
B (69)bonus 红利 Xm"w,J&
B (70)book-keeping 薄记 E"9/YWv
B (71)Boston classification 波士顿分类 TnvHO_P,
B (72)breakeven chart 保本图 ;Zx K3/(7
B (73)breakeven point 保本点 PTuCN
B (74)breaking-down time 复位时间 \j2:
6]Hm
B (75)budget 预算 2- Npw%;
B (76)budget center 预算中心 p?Z
+z
B (77)budget cost allowance 预算成本折让 ++J Bbuzj!
B (78)budget manual 预算手册 !L0E03')k
B (79)budget period 预算期间 }<5\O*kX4
B (80)budgetary control 预算控制 -)y> c
B (81)budgeted capacity 预算生产能力 O Ey:#9<'
B (82)burden 制造费用 )[y!m9Vn
B (83)business center 经营中心 mC{!8WC@k
B (84)business entity 营业个体 dyQ<UT
B (85)business unit 经营单位 C,OB3y
B (86)buy-out management 管理性购买产权 |? ;"B:0
B (87)by-product 副产品 SHXa{-
C (88)called-up share capital 催缴股本 VV0EgfJ
C (89)capacity 生产能力 mR"2
C (90)capacity ratios 生产能力比率 )M&Azbu
C (91)capital 资本 BRo
R"#'
C (92)capital assets pricing model资本资产计价模式 DU*g~{8T$
C (93)capital commitment 承诺资本 :w
{M6mM>
C (94)capital employed 已运用的资本 {L-{
Y<fke
C (95)capital expenditure 资本支出 3&a*]
C (96)capital expenditureauthorization 资本支出核准 $+!}Vtb
C (97)capital expenditure control 资本支出控制 *'s2
K
C (98)capital expenditure proposal资本支出申请 ~
X]"P4 u
C (99)capital funding planning 资本基金筹集计划 D*d
3w
C (100)capital gain 资本收益 =B/s HN
C (101)capital investment appraisal资本投资评估 JhMrm%
C (102)capital maintenance 资本保全 ySr091Q
C (103)capital resource planning 资本资源计划 ^huBqEs
C (104)capital surplus 资本盈余 5H'b4Cyi`
C (105)capital turnover 资本周转率
y7;XOPm
C (106)card 记录卡 J#Ne:Aj_
C (107)cash 现金 ;4S
[ba1/
C (108)cash account 现金账户 A3
Rm0
C (109)cash book 现金账薄 W{$+mow7S
C (110)cash cow 金牛产品 U'sVs2sk6
C (111)cash flow 现金流量 Tg<>B
C (112)cash discounted 现金贴现 /_zF?5h
C (113)cash flow budget 现金流量预算 bY"eC i{K
C (114)cash flow statement 现金流量表 T|BY00Sz`
C (115)cash ledger 现金分类账 T,xVQ4J?
C (116)cash limit 现金限额 r0Y?X\l*
C (117)CCA 现时成本会计 9|G=KN)P:
C (118)center 中心 %Zl
_{Q]h
C (119)changeover time 变更时间 st'?3A
C (120)chartered entity 特许经济个体 $E4O^0%/p
C (121)cheque 支票 ',J%Mv>Yf
C (122)cheque register 支票登记薄 GH; F3s
C (123)coin analysis 零钱分类 @0/@p"j
C (124)classification 分类 P60]ps!M
C (125)clock card 工时卡 8&2gM
C (126)code 代码 rvoS52XG,
C (127)commitment accounting 承诺确认会计 e
Lt Cxe
C (128)common cost 共同成本 tI!R5q
;k
C (129)company limited byguarantee 有限担保责任公司 N8L)KgM5#7
C (130)company limited shares 股份有限公司 ZAnO$pA
C (131)competitive position 竞争能力状况 F"@'(b
C (132)concept 概念 E3.W#=o
C (133)conglomerate 跨行业企业 :hl}Zn~jt
C (134)consistency concept 一致性概念 }07<(,0n
C (135)consolidated accounts 合并报表 PU@U@
C (136)consolidation accounting 合并会计 M*T# 5
C (137)consortium 财团 2)I'5?I
C (138)contingency plan 应急计划 EbwZZSds1
C (139)contingent liabilities 或有负债 _>?8eC ]4a
C (140)continuous operation 连续生产 K_lCDiqG
C (141)contra 抵消 w_z^5\u0
C (142)contract cost 合同成本 n4r( Vg1GS
C (143)contract costing 合同成本计算 7"CH\*%
C (144)contribution 贡献毛益 P+z
I9~N[
C (145)contribution centre 贡献中心 nE"b`
C (146)contribution chart 贡献图 B'BbTI,
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 *V@MAt
C (148)contribution to salesration 贡献毛益对销售比率 ;uA_gn!
C (149)control 控制 }Bod#|`
C (150)control account 控制帐户 ^)0{42!]
C (151)control limits 控制限度 7q{v9xKy
C (152)controllability concept 可控制概念 L&gEQDPgq|
C (153)controllable cost 可控制成本 uTlT'9)
C (154)conversion cost 加工成本 >G3J3P(
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 @9kk
f{?
C (156)corporate appraisal 公司评估 yg[Oy
#^
C (157)corporate planning 公司计划 M:Y!k<p
C (158)corporate social reporting 公司社会报告 `bi_)i6Low
C (159)corporation 股份公司 [2j(\vC!
C (160)cost 成本 @Qsg.9N3K
C (161)cost account 成本帐户 ofrlTw&o
C (162)cost accounting 成本会计 +KwF
U
C (163)cost accounting manual 成本手册 ,LPFb6o
C (164)cost accounts calendar 成本报表的日历时间 RVKaqJ0e<
C (165)cost adjustment 成本调整 ks`
C (166)cost allocation 成本分配 r0$9c
C (167)cost apportionment 成本分摊 VV}fW"_ND
C (168)cost attribution 成本归属 y88}f&z#5
C (169)cost audit 成本审计 *ej o6>
C (170)cost behaviour 成本性态 7Hkf7\JY
C (171)cost benefit analysis 成本效益分析 ;0X|*w1JO
C (172)cost center 成本中心 FLnAN;
C (173)cost driver 成本动因