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注会《审计》英语常用词汇
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1.audit 审计 e( o/we{
2.attestation 鉴证 ~}IvY?!;
3.credibility 可信赖程度 0r-lb[n8i
4.audit of financial statements 财务报表审计 H='9zqYZ<W
5.agreed-upon procedures 执行商定程序 };m7FO
6.high levels of assurance 高水平保证 bp>ps@zFq
7.compilation 编制 ?4>y2!OC9
8.reliability 可靠性 "YzTMKu
9.relevance 相关性 k,R~oSA'n
10.professional skepticism 职业谨慎 '<D `:srV
11.objectivity 客观性 r\n
h.}s
12. professional competence 专业胜任能力 {QS@Ugf
13.Senior/CPA-in-charge 项目经理 C6'*/wq
14.audit engagement letter 业务约定书 cF&h$4-
15.recurring audit 连续审计 "56?/ jF
16.the client 委托人 !^l4EL5#
17.change CPA 更换注册会计师 Gr#rM/AfCK
18.the existing CPA 现任注册会计师 @yn^6cE
19.the successor CPA 后任注册会计师 :@>br+S
20.the preceding CPA前任注册会计师 an=+6lIl
21.issue the audit report 出具审计报告 TFC!u0Y"$
22.expert 专家 ;Co[y=Z
23.the board of directors 董事会 QR5,_wJ&
24.knowledge of the entity‘ s business 了解被审计单位情况 sK 1m9
25.assess material misstatement risks评估重大错报风险 H@2v<e@
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 %V %#y $l
27.a general knowledge of —— 初步了解―――的情况 y/}VtD
28.a more knowledge of—— 进一步了解的情况 P\X=*
29.the prior year‘s working papers 以前年度工作底稿 7 xp1\j0
30.minutes of meeting 会议纪要 Kcw1uLb
31.business risks 经营风险 L`\`NNQC
32.appropriateness 适当性 ?St=7a(D
33.accounting estimate 会计估计 _
.OMjUBZT
34.management representations 管理层声明 ]\a\
6&R
35.going concern assumption 持续经营假设 Sf
Z=%6b7
36.audit plan 审计计划 Jl>at
37.significant audit areas 重点审计领域 g2aT`=&Z
38.error 错误 64!ame}n+
39.fraud舞弊 kg?T$}O
40.modified or additional procedures 修改或追加审计程序 2-6.r_
41.misappropriation of assets 侵占资产 u_4:#~b
42.transactions without substance 虚假交易 V8nz-DL{
43.unusual pressures 异常压力 6t_ 3%{
44.the suspected noncompliance 涉嫌存在违法行为 FU5LYXCs
45.materialiy 重要性
&6\r
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 !qTpQ5Dm
48.an acceptably low level 可接受水平 -; us12S
Z
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 y#Mc4?
50.misstatements or omissions 错报或漏报 TRk
?8
51.aggregate 总计 ycrh5*g
52.subsequent events 期后事项 8g[(nxI~
53.adjust the financial statements 调整财务报表 +(z_"[l"
54.perform additional audit procedures 实施追加的审计程序 5DkK'tCI9Z
55.audit risk 审计风险 V`g\ja*Y
56.detection risk 检查风险 rysP)e
57.inappropriate audit opinion 不适当的审计意见 >?>u bM`,
58.material misstatement 重大的错报 4T==A#Z
59.tolerable misstatement 可容忍错报 yhSk"e'G
60.the acceptable level of detection risk 可接受的检查风险 s`Yu"s
8}4
61.assessed level of material misstatement risk 重大错报风险的评估水平 ReI=4Jq11
62.simall business 小规模企业 3yHb!}F
63.accounting system 会计系统 b:F Ep'ZS
64.test of control 控制测试 Jb3>vCIn
65.walk-through test 穿行测试 l$k]O
66.communication 沟通 hF{x')(#l
67.flow chart 流程图 ;}n9yci#
68.reperformance of internal control 重新执行 VQy9Y
69.audit evidence 审计证据 MPKpS3VS
70.substantive procedures 实质性程序 KFTf~!|
71.assertions 认定 lBlSNDs
72.esistence 存在 ~^lH ^J
73.occurrence 发生 io9y;S"+
74.completeness 完整性 DA+A >5/
75.rights and obligations 权利和义务 l~]hGLviJE
76.valuation and allocation 计价和分摊 A~6%,q@^jh
77.cutoff 截止 ,zAK3d&hj
78.accuracy 准确性 }zkL[qu;
79.classification 分类 BKE\SWu
80.inspection 检查 -TzI>Fz
81.supervision of counting 监盘 -Q<z1vz
82.observation 观察 OwG6i|q
83.confirmation 函证 gt
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84.computation 计算 r/mA2
85.analytical procedures 分析程序 <X:Ud&\
86.vouch 核对 g(-;_j!=
87.trace 追查 6Gs{nFw
88.audit sampling 审计抽样 Y%78>-2L
89.error 误差 p!HPp Ef+#
90.expected error 预期误差 0V<Aub[${
91.population 总体 gHQPhe#n
92.sampling risk 抽样风险 bK?1MiXb
93.non- sampling risk 非抽样风险 snXB`UC
94.sampling unit 抽样单位 c@RT$Q9j
95.statistical sampling 统计抽样 ZhhI@_sz
96.tolerable error 可容忍误差 &_"ORqn&
97.the risk of under reliance 信赖不足风险 ad"'O]
98.the risk of over reliance 信赖过度风险 +dqk6RE
99.the risk of incorrect rejection 误拒风险 Dh
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100. the risk of incorrect acceptance 误受风险 gW%pM{PW
101.working trial balance 试算平衡表 ~A^E
102.index and cross-referencing 索引和交叉索引 <\ y!3;
103.cash receipt 现金收入 u|(Ux~O
104.cash disbursement 现金支出 W3De|V^
105.bank statement 银行对账单 J?._/RL8-
106.bank reconciliation 银行存款余额调节表 1pd 9s8CA
107.balance sheet date 资产负债表日 Ap11b|v
108.net realizable value 可变现净值 h7bPAW=(
109.storeroom 仓库 <_"B}c/2$
110.sale invoice 销售发票 %9t{Z1$
111.price list 价目表 cwk+#ur
112.positive confirmation request 积极式询证函 4cott^K.
113.negative confirmation request 消极式询证函 )HEfU31IC
114.purchase requisition 请购单 dX_!0E[c
115.receiving report 验收报告 Ee{ `Y0
116.gross margin 毛利 Wu4ot0SZ
117.manufacturing overhead 制造费用 yt. f!"
118.material requisition 领料单 HwB {8S?sm
119.inventory-taking 存货盘点 bsB}
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120.bond certificate 债券 A/!<kp{S
121.stock certificate 股票 inYM+o!U
b
122.audit report 审计报告 ^:m^E0(H
123.entity 被审计单位 z<a$q3!#
124.addressee of the audit report 审计报告的收件人 `&7mHa61
125.unqualified opinion 无保留意见 :%N*{uy
126.qualified opinion 保留意见 St6aYK
127.disclaimer of opinion 无法表示意见 q<n[.u1@
128.adverse opinion 否定意见 },rav]
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A (1)ABC 作业基础成本计算 {1jpLdCbV^
A (2)absorbed overhead 已吸收制造费用 5QAdcEcN@O
A (3)absorption costing 吸收成本计算 o*X]b]
A (4)account 账户,报表 Yg/}ghF\
A (5)accounting postulate 会计假设 tE[
H8
A (6)accounting series release 会计公告文件 P^"R4T
A (7)accounting valuation 会计计价 E(_KN[}S
A (8)account sale 承销清单 88
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A (9)accountability concept 经营责任概念
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A (10)accountancy 会计职业 @|BD|{k
A (11)accountant 会计师 ,I ZqLA
A (12)accounting 会计 _l<mu? "
A (13)agency cost 代理成本 W]_g4,T>
A (14)accounting bases 会计基础 ?KCivf
A (15)accounting manual 会计手册 )u0O_R
A (16)accounting period 会计期间 {-HDkG' 8
A (17)accounting policies 会计方针 fmFzW*,E
A (18)accounting rate of return 会计报酬率 _lXt8}:+
A (19)accounting reference date 会计参照日 IhE9snJ[
A (20)accounting reference period 会计参照期间 fuMN"T 6%+
A (21)accrual concept 应计概念 E4r.ky`#~
A (22)accrual expenses 应计费用 IK'F{QPH
A (23)acid test ration 速动比率(酸性测试比率) 3E,DipHg
A (24)acquisition 购置 J@QdieW6
A (25)acquisition accounting 收购会计 wFvT0
A (26)activity based accounting 作业基础成本计算 'G8 ?'u_)
A (27)adjusting events 调整事项 OqBC/p
B
A (28)administrative expenses 行政管理费 )B ;
M
A (29)advice note 发货通知 je,c7ZFO
A (30)amortization 摊销 Yrxk Kw#
A (31)analytical review 分析性检查 09d9S`cS\
A (32)annual equivalent cost 年度等量成本法 T6uMFD4 |
A (33)annual report and accounts 年度报告和报表
:=9<
A (34)appraisal cost 检验成本 (0OM"`j
A (35)appropriation account 盈余分配账户 F}'wH-qp
A (36)articles of association 公司章程细则 o&z!6"S<
A (37)assets 资产 d`Oe_<
A (38)assets cover 资产保障 !MoOKW
A (39)asset value per share 每股资产价值 [(ygisqt
A (40)associated company 联营公司 s)ky/ce
A (41)attainable standard 可达标准 H@D;e
h=6xZuA\
A (42)attributable profit 可归属利润 >
H BJk:
A (43)audit 审计 \lEkfcc
A (44)audit report 审计报告 d; =u
A (45)auditing standards 审计准则 Efx=
T$%^&
A (46)authorized share capital 额定股本 `*aBRwvK~
A (47)available hours 可用小时 t`YWwI.
A (48)avoidable costs 可避免成本 #byJqy&e
B (49)back-to-back loan 易币贷款 2n)gpLIJ
B (50)backflush accounting 倒退成本计算 NEVp8)w
B (51)bad debts 坏帐 3+(z_!Qh
B (52)bad debts ratio 坏帐比率 <7'&1=%r
B (53)bank charges 银行手续费 \}#@9=
B (54)bank overdraft 银行透支 ;7Okyj6EP
B (55)bank reconciliation 银行存款调节表 <bUXC@3W
B (56)bank statement 银行对账单 8KMvAc
B (57)bankruptcy 破产 ^=+e?F`:{
B (58)basis of apportionment 分摊基础 g1{/ 5{XI
B (59)batch 批量
"|t!7hC
B (60)batch costing 分批成本计算 AbfZ++aJ
B (61)beta factor B(市场)风险因素 ~}Z'0W)Q`z
B (62)bill 账单 fx)KNm8Lx
B (63)bill of exchange 汇票 =7
w>wW-
B (64)bill of landing 提单 R0wf#%97
B (65)bill of materials 用料预计单 !D:Jbt@R<n
B (66)bill payable 应付票据 m#\[m<F
B (67)bill receivable 应收票据 g
jxS
B (68)bin card 存货记录卡 yMxTfR
B (69)bonus 红利 {eQWO.C{
B (70)book-keeping 薄记 +sf .PSz$
B (71)Boston classification 波士顿分类 c}-(. eu
B (72)breakeven chart 保本图 dJD(\a>r.u
B (73)breakeven point 保本点 W5SN I>|E
B (74)breaking-down time 复位时间 89HsPB1"t
B (75)budget 预算 3^wC<ZXcD
B (76)budget center 预算中心 ER^QV(IvP8
B (77)budget cost allowance 预算成本折让 #U ASH&
B (78)budget manual 预算手册 O/b+CSS1
B (79)budget period 预算期间 cWa)#:JOV
B (80)budgetary control 预算控制 zzIr2so
B (81)budgeted capacity 预算生产能力 kOjf #@c
B (82)burden 制造费用 UyiJU~r1
B (83)business center 经营中心 %3o`j<
B (84)business entity 营业个体
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B (85)business unit 经营单位 =Op+v"
B (86)buy-out management 管理性购买产权 Ri)uq\E/#
B (87)by-product 副产品 4W;S=#1
C (88)called-up share capital 催缴股本 jfp z`zE
C (89)capacity 生产能力 QyGnDomQ
C (90)capacity ratios 生产能力比率 dRaO Gm)
C (91)capital 资本 FTf<c0
C (92)capital assets pricing model资本资产计价模式 ,
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C (93)capital commitment 承诺资本 ;Ii1B{W
C (94)capital employed 已运用的资本 :O-1rD
C (95)capital expenditure 资本支出 F9flSeN
C (96)capital expenditureauthorization 资本支出核准 Y)|N"f;
C (97)capital expenditure control 资本支出控制 27A!\pn
C (98)capital expenditure proposal资本支出申请 %d;ezY '2
C (99)capital funding planning 资本基金筹集计划 _}gtcyx
C (100)capital gain 资本收益 )uheV,ZnY
C (101)capital investment appraisal资本投资评估 d@ Ja}`
C (102)capital maintenance 资本保全 N#ioJ^}n:
C (103)capital resource planning 资本资源计划 c#cx>wq9
C (104)capital surplus 资本盈余 'V&Y[7Aeq
C (105)capital turnover 资本周转率 t ^SzqB
C (106)card 记录卡 Z(GfK0vU
C (107)cash 现金 szmmu*F,U:
C (108)cash account 现金账户 5@!st
C (109)cash book 现金账薄 \Qy$I-Du
C (110)cash cow 金牛产品 o{WyQ&2N
C (111)cash flow 现金流量 3tAU?sV!
C (112)cash discounted 现金贴现 pA}S5x
C (113)cash flow budget 现金流量预算 <AoXEuD
C (114)cash flow statement 现金流量表 ;zH
HIdQ>-
C (115)cash ledger 现金分类账 ]!
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C (116)cash limit 现金限额 @)6jE!LC
C (117)CCA 现时成本会计 >BVoHt~;
C (118)center 中心 6iA( o*'Yn
C (119)changeover time 变更时间 rS8 w\`_
C (120)chartered entity 特许经济个体 y1f:?L-z
C (121)cheque 支票 O XP\R
C (122)cheque register 支票登记薄 v&
$k9)]
C (123)coin analysis 零钱分类 mY7>(M{
C (124)classification 分类 m#7*:i&@Y
C (125)clock card 工时卡 f 2YLk
C (126)code 代码 v6=-g$FG
C (127)commitment accounting 承诺确认会计 SPkn3D6
C (128)common cost 共同成本 z@ 35NZn
C (129)company limited byguarantee 有限担保责任公司 (5Nv8H
8|
C (130)company limited shares 股份有限公司 Vu8,(A7D%O
C (131)competitive position 竞争能力状况 X[yNFW}S2W
C (132)concept 概念 rNDrp@A>
C (133)conglomerate 跨行业企业 C})'\1O%
C (134)consistency concept 一致性概念 BMyzjteS+
C (135)consolidated accounts 合并报表 ca<"
C (136)consolidation accounting 合并会计 U9hS<}<Ki
C (137)consortium 财团 r(A.<`\
C (138)contingency plan 应急计划 4=8QZf0\
C (139)contingent liabilities 或有负债 1GCzyBSbb
C (140)continuous operation 连续生产 /0MDISQy9
C (141)contra 抵消 2}U!:bn(
C (142)contract cost 合同成本 eOT+'[3"
C (143)contract costing 合同成本计算 XzIx:J6
C (144)contribution 贡献毛益 f .
}c7
C (145)contribution centre 贡献中心 C~%
1w%nn
C (146)contribution chart 贡献图 nw:-J1kWR
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 *Mc7f ?H
C (148)contribution to salesration 贡献毛益对销售比率 rVnd0K
C (149)control 控制 8hanzwoJ:
C (150)control account 控制帐户 {-/^QX]6
C (151)control limits 控制限度 Dh4
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C (152)controllability concept 可控制概念 2/
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C (153)controllable cost 可控制成本 i]{1^pKq
C (154)conversion cost 加工成本 @C_KV0i
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ,5
j"ruZ
C (156)corporate appraisal 公司评估 cZ8.TsI~
C (157)corporate planning 公司计划 /# NYi,<{X
C (158)corporate social reporting 公司社会报告 nk"NmIf
C (159)corporation 股份公司 7r#ymQ
C (160)cost 成本 1 T<+d5[C
C (161)cost account 成本帐户
dq;|?ESP
C (162)cost accounting 成本会计 oPf)be| #
C (163)cost accounting manual 成本手册 x3+oAb@o/
C (164)cost accounts calendar 成本报表的日历时间 pmvT$;7I
C (165)cost adjustment 成本调整 .wA+S8}S
C (166)cost allocation 成本分配 72uz<i!&$
C (167)cost apportionment 成本分摊 Fh|#u:n
C (168)cost attribution 成本归属 [(
kB
5 a
C (169)cost audit 成本审计 >r@
.F%
C (170)cost behaviour 成本性态 =<@2#E)
C (171)cost benefit analysis 成本效益分析 {=2DqkTD
C (172)cost center 成本中心 9# 4Y1L S)
C (173)cost driver 成本动因