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注会《审计》英语常用词汇 3Z9Yzv)A
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1.audit 审计 fGlvum
2.attestation 鉴证 E0+L?(;
3.credibility 可信赖程度 ;7:} iKU
4.audit of financial statements 财务报表审计 AYfOETz
5.agreed-upon procedures 执行商定程序 %"Um8`]FVg
6.high levels of assurance 高水平保证 >ceC8"}J5M
7.compilation 编制 ,5;M(ft#
8.reliability 可靠性 hHJvLs>^
9.relevance 相关性 +d\o|}c
10.professional skepticism 职业谨慎 <PDCM8
11.objectivity 客观性 :a;F3NJ
12. professional competence 专业胜任能力 0q"4\#4l
13.Senior/CPA-in-charge 项目经理 |JIlp"[
14.audit engagement letter 业务约定书 ~Yk^(hl2
15.recurring audit 连续审计 ?m]vk|>
16.the client 委托人 yO)xN=o^\
17.change CPA 更换注册会计师 c8X;4
My
18.the existing CPA 现任注册会计师 w gS'/
19.the successor CPA 后任注册会计师 gPk,nB
20.the preceding CPA前任注册会计师 (x2?{\?
21.issue the audit report 出具审计报告 O^8ZnN
_+
22.expert 专家 1!MJ+?Jl
23.the board of directors 董事会 Q/]~`S
24.knowledge of the entity‘ s business 了解被审计单位情况 #17 &rizl
25.assess material misstatement risks评估重大错报风险 iRsB|7v[ ,
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 YXWDbr:JX
27.a general knowledge of —— 初步了解―――的情况 O00;0w
u
28.a more knowledge of—— 进一步了解的情况 ZDmL?mC
29.the prior year‘s working papers 以前年度工作底稿 $uTrM8
30.minutes of meeting 会议纪要 SzMh
31.business risks 经营风险 vK)'3
%
32.appropriateness 适当性 zBy} > Jx
33.accounting estimate 会计估计 >va_,Y}
34.management representations 管理层声明 g]vB\5uA:
35.going concern assumption 持续经营假设 T4.wz
58
36.audit plan 审计计划 {UP[iw$~
37.significant audit areas 重点审计领域 p"%D/-%Gu
38.error 错误 crb^TuN
39.fraud舞弊 $~FZJ@qa
40.modified or additional procedures 修改或追加审计程序 i0{\c}r:4b
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 +S4>}2N33
44.the suspected noncompliance 涉嫌存在违法行为 YgcW1}
45.materialiy 重要性 "
7^nRJy
46.exceed the materiality level 超过重要性水平 C7{VByxJ
47.approach the materiality level 接近重要性水平 17KQ
48.an acceptably low level 可接受水平 c46-8z$
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 <Tgy$Hm
50.misstatements or omissions 错报或漏报 o@L0ET
51.aggregate 总计 akyMW7'3V<
52.subsequent events 期后事项 ASbIc"S6
53.adjust the financial statements 调整财务报表 3!p`5hJd
54.perform additional audit procedures 实施追加的审计程序 Mrrpm%Y
55.audit risk 审计风险 :%sBY0 yF
56.detection risk 检查风险 L&kCI`Tb
57.inappropriate audit opinion 不适当的审计意见 Vhv'
Z\
58.material misstatement 重大的错报 gDU!dT
59.tolerable misstatement 可容忍错报 fVn4=d6X
60.the acceptable level of detection risk 可接受的检查风险 p($vM^_<"
61.assessed level of material misstatement risk 重大错报风险的评估水平 c_vGr55
62.simall business 小规模企业 7!AyL w
63.accounting system 会计系统 F0_w9"3E~
64.test of control 控制测试 mh}D[K=~%
65.walk-through test 穿行测试 8HKv_vl
66.communication 沟通 e&
`"}^X;I
67.flow chart 流程图 XF(D%ygeC
68.reperformance of internal control 重新执行 C+**!uYIB
69.audit evidence 审计证据 KUU{X~w
70.substantive procedures 实质性程序 j<kW+Iio
71.assertions 认定 qg#YQ'vWte
72.esistence 存在 0L/chP
73.occurrence 发生 KuJ9bn{u!C
74.completeness 完整性 tR>zB
h_b
75.rights and obligations 权利和义务 p48enH8CO
76.valuation and allocation 计价和分摊 Y_[7q<L
77.cutoff 截止 ;B 8Q,.t>x
78.accuracy 准确性 rgIWM"
79.classification 分类 .@)vJtH)
80.inspection 检查 ^o5;><S]
81.supervision of counting 监盘 4:rwzRDY
82.observation 观察 KR$Fd
83.confirmation 函证 g PCf+>X{
84.computation 计算 zk{d*gN
85.analytical procedures 分析程序 ![B|Nxq}@
86.vouch 核对 q~9-A+n
87.trace 追查 %l!A%fn(
88.audit sampling 审计抽样 X?t;uZI^
89.error 误差 '/xynk%)xw
90.expected error 预期误差 q~> +x?30
91.population 总体 "Y<;R+z
92.sampling risk 抽样风险 6,YoP|@0
93.non- sampling risk 非抽样风险 >G|RVB
94.sampling unit 抽样单位 Dazm8_x
95.statistical sampling 统计抽样 E&cC2(w
96.tolerable error 可容忍误差 /o4e
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97.the risk of under reliance 信赖不足风险 4o}{3! m
98.the risk of over reliance 信赖过度风险 ;&=jSgr8
99.the risk of incorrect rejection 误拒风险 ~!Sd|e:4
100. the risk of incorrect acceptance 误受风险 /lECgu*#69
101.working trial balance 试算平衡表 +TqrvI.
102.index and cross-referencing 索引和交叉索引 `C: 7N=9
103.cash receipt 现金收入 q!Ek
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104.cash disbursement 现金支出 R-m5(
105.bank statement 银行对账单 A2gFY}
106.bank reconciliation 银行存款余额调节表 EY"of[p
107.balance sheet date 资产负债表日 LA;f,CQ
108.net realizable value 可变现净值 Ct-eD-X{
109.storeroom 仓库 Mbxl{M
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110.sale invoice 销售发票 jz"
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111.price list 价目表 wuXQa
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112.positive confirmation request 积极式询证函 +&7V@
113.negative confirmation request 消极式询证函 }Ecv6&G
114.purchase requisition 请购单 %"r9;^bj&<
115.receiving report 验收报告 r2#G|/=@
116.gross margin 毛利 a&JY x
117.manufacturing overhead 制造费用 VLm\P S
118.material requisition 领料单 YT8q0BR]
119.inventory-taking 存货盘点 !$l<'K$
120.bond certificate 债券 1"CWEL`i
121.stock certificate 股票 X(/fE?%;
122.audit report 审计报告 w` +,
123.entity 被审计单位 82,^Pu
124.addressee of the audit report 审计报告的收件人 ;MGm,F,o
125.unqualified opinion 无保留意见 -}<Ru)
126.qualified opinion 保留意见 >/\T
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127.disclaimer of opinion 无法表示意见 ^^}htg
128.adverse opinion 否定意见 2o(O`;z
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A (1)ABC 作业基础成本计算 r1
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A (2)absorbed overhead 已吸收制造费用 ^&&Wv'7XQ
A (3)absorption costing 吸收成本计算 @cIYS%iZ
A (4)account 账户,报表 kAp#6->(q
A (5)accounting postulate 会计假设 L@O>;zp;
A (6)accounting series release 会计公告文件 C<teZz8/w
A (7)accounting valuation 会计计价 2fkyz
A (8)account sale 承销清单 i45.2,
A (9)accountability concept 经营责任概念 F#|y,<}<
A (10)accountancy 会计职业 &v0]{)PO
A (11)accountant 会计师 )T9Cv8
A (12)accounting 会计
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A (13)agency cost 代理成本 %' WC7s
A (14)accounting bases 会计基础 mRAt5a#is
A (15)accounting manual 会计手册 cr -5t4<jK
A (16)accounting period 会计期间 ! xM=7Q
k
A (17)accounting policies 会计方针 k'%yvlv
A (18)accounting rate of return 会计报酬率 [nHN@p|
A (19)accounting reference date 会计参照日 #akJhy@m$
A (20)accounting reference period 会计参照期间 @$kO7k0{g
A (21)accrual concept 应计概念 JJ1>)S}X-
A (22)accrual expenses 应计费用 rPy,PQG2w
A (23)acid test ration 速动比率(酸性测试比率) Ju#j%
!
A (24)acquisition 购置 l@SV!keQ
A (25)acquisition accounting 收购会计 `EgX#
A (26)activity based accounting 作业基础成本计算 CC^]Y.9
A (27)adjusting events 调整事项 C+t3a@&|
A (28)administrative expenses 行政管理费 Y.I~.66s
A (29)advice note 发货通知 4 ;_g9]
A (30)amortization 摊销 '%/=\Q`
A (31)analytical review 分析性检查 3}V
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A (32)annual equivalent cost 年度等量成本法 tYTl-c
A (33)annual report and accounts 年度报告和报表 G0h&0e{w
A (34)appraisal cost 检验成本 *PlKl_nP6
A (35)appropriation account 盈余分配账户 f{2UL ?y
A (36)articles of association 公司章程细则 <v9IK$J
A (37)assets 资产 %`pi*/(
A (38)assets cover 资产保障 u= dj3q
A (39)asset value per share 每股资产价值 *VXx\&
A (40)associated company 联营公司 bx2<WdLyT
A (41)attainable standard 可达标准 >a*dI_XE
fcp_<2KH
A (42)attributable profit 可归属利润 f9UDH8X
A (43)audit 审计 -}4CY\d6'
A (44)audit report 审计报告 v
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A (45)auditing standards 审计准则 mI<s f?.
A (46)authorized share capital 额定股本 2?LP
r
A (47)available hours 可用小时 /zh:7N
A (48)avoidable costs 可避免成本 ,Vj&
B (49)back-to-back loan 易币贷款 c]1AM)xo
B (50)backflush accounting 倒退成本计算 !oi
{8X@
B (51)bad debts 坏帐 Z2*?a|3
B (52)bad debts ratio 坏帐比率 R#Yj%$E1
B (53)bank charges 银行手续费 !/H `
B (54)bank overdraft 银行透支 IHCxM|/k(M
B (55)bank reconciliation 银行存款调节表 \nyqW4nTm
B (56)bank statement 银行对账单 C8v
B (57)bankruptcy 破产 .nEMd/pX
B (58)basis of apportionment 分摊基础 28M^F~0
B (59)batch 批量 /+B6oE>8
B (60)batch costing 分批成本计算 H(Wiy@cJn
B (61)beta factor B(市场)风险因素 416}# Mk
B (62)bill 账单 HZ!<dy3
B (63)bill of exchange 汇票 Qt\:A!'jw
B (64)bill of landing 提单 D&K9!z"]
B (65)bill of materials 用料预计单
,_V/W'
B (66)bill payable 应付票据 4`o0?_.'
B (67)bill receivable 应收票据 yz,_\{}
B (68)bin card 存货记录卡 "x]7et,
B (69)bonus 红利 uj\&-9gEi
B (70)book-keeping 薄记 {4SaSv^/
B (71)Boston classification 波士顿分类 m4uh<;C~
B (72)breakeven chart 保本图 si~zg\uY
B (73)breakeven point 保本点 _d7;Z%
B (74)breaking-down time 复位时间 % &H^UxC
B (75)budget 预算 @6|0H`kv
B (76)budget center 预算中心 )@U~Li/+
B (77)budget cost allowance 预算成本折让 %AqI'ObC
B (78)budget manual 预算手册 E0HE@pqr
B (79)budget period 预算期间 /Dc54Un
B (80)budgetary control 预算控制 n(LO`{
B (81)budgeted capacity 预算生产能力 3NZK$d=4
B (82)burden 制造费用
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B (83)business center 经营中心 r$M<vo6C
B (84)business entity 营业个体 oPBKPGD
B (85)business unit 经营单位 6^jrv [d
B (86)buy-out management 管理性购买产权 (p'/a.bn
B (87)by-product 副产品 =^ Ws/k
C (88)called-up share capital 催缴股本 7)O+s/.P)
C (89)capacity 生产能力 QTF1~A\
C (90)capacity ratios 生产能力比率 ~ [/jk !G
C (91)capital 资本 *'-C/
C (92)capital assets pricing model资本资产计价模式 Z
s|*+[
C (93)capital commitment 承诺资本 ]fh(b)8_,
C (94)capital employed 已运用的资本 bM_fuy55Op
C (95)capital expenditure 资本支出 &\5bo=5V
C (96)capital expenditureauthorization 资本支出核准 FncP,F$8
C (97)capital expenditure control 资本支出控制 yXtQfR
C (98)capital expenditure proposal资本支出申请 W:WRG8(F
C (99)capital funding planning 资本基金筹集计划 %RwWyzm#\
C (100)capital gain 资本收益 s/>0gu]A8
C (101)capital investment appraisal资本投资评估 ZF#lh]
C (102)capital maintenance 资本保全 \%}]wf}
C (103)capital resource planning 资本资源计划 )eSQce7H
C (104)capital surplus 资本盈余 1S+T:n
C (105)capital turnover 资本周转率 S+eu3nMq
C (106)card 记录卡 6v}q @z
C (107)cash 现金 /IX555/dR1
C (108)cash account 现金账户 Q>\DM'{:4
C (109)cash book 现金账薄 FW3E UC)P
C (110)cash cow 金牛产品 n^55G>"0|
C (111)cash flow 现金流量 c":2<:D&
C (112)cash discounted 现金贴现 Kn?h
C (113)cash flow budget 现金流量预算 }43qpJe8U
C (114)cash flow statement 现金流量表 Y)(w&E>1
C (115)cash ledger 现金分类账 it>l?h7 I
C (116)cash limit 现金限额 KL(sVj^e
C (117)CCA 现时成本会计 |,TBP@
C (118)center 中心 |Q%n
nN
C (119)changeover time 变更时间 lFA-T I&
C (120)chartered entity 特许经济个体 ?mVSc/
C (121)cheque 支票 _\@zq*E
C (122)cheque register 支票登记薄 U? U3?Y-k`
C (123)coin analysis 零钱分类 Mxd7X<\$
C (124)classification 分类 %bdBg
C (125)clock card 工时卡 SuV3$-);z
C (126)code 代码 ?caHS2%?ae
C (127)commitment accounting 承诺确认会计 #+h#b%8
C (128)common cost 共同成本 .k
up[d(
C (129)company limited byguarantee 有限担保责任公司 v$;URF%^
C (130)company limited shares 股份有限公司 Y@Ry
oJ
C (131)competitive position 竞争能力状况 &(o&Y
C (132)concept 概念 D^t:R?+
C (133)conglomerate 跨行业企业 %\'G2
C (134)consistency concept 一致性概念 x>4p6H{]0'
C (135)consolidated accounts 合并报表 }U}ppq0Eo
C (136)consolidation accounting 合并会计 dgByl-8Q
C (137)consortium 财团
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C (138)contingency plan 应急计划 g>b{h
kIXg
C (139)contingent liabilities 或有负债 \x\(36\u
C (140)continuous operation 连续生产 i}|jHlv
C (141)contra 抵消 pma=
*
C (142)contract cost 合同成本 jQfnc:'
C (143)contract costing 合同成本计算 )T
slI
C (144)contribution 贡献毛益 ;kG"m7-/
C (145)contribution centre 贡献中心 HYJEz2RF
C (146)contribution chart 贡献图 p~(STHDe#
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 iK5[P
C (148)contribution to salesration 贡献毛益对销售比率 S,Qa\\~z
C (149)control 控制 ]h`d>#Hw!
C (150)control account 控制帐户 p gv, Su
C (151)control limits 控制限度 5@W63!N
C (152)controllability concept 可控制概念 f&Sovuuh
C (153)controllable cost 可控制成本 (enOj0
C (154)conversion cost 加工成本 c[vFh0s"m
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 y<BG-
C (156)corporate appraisal 公司评估 4 4WyfpTJ*
C (157)corporate planning 公司计划 !b$~Sm)
C (158)corporate social reporting 公司社会报告 9m"EY@-
C (159)corporation 股份公司 }1a(*s,s-^
C (160)cost 成本 i8*(J-M
C (161)cost account 成本帐户 e!k4Ij-]
C (162)cost accounting 成本会计 W_
;b e
C (163)cost accounting manual 成本手册 ).tTDZ
C (164)cost accounts calendar 成本报表的日历时间 z_(4
C (165)cost adjustment 成本调整 ;jKL B^4nX
C (166)cost allocation 成本分配 cI@'Pr4:FJ
C (167)cost apportionment 成本分摊 ATV|M[B
C (168)cost attribution 成本归属 @RdNAP_6
C (169)cost audit 成本审计 VEL!-e^X&
C (170)cost behaviour 成本性态 Hr}\-$
C (171)cost benefit analysis 成本效益分析 4~vn%O6n
C (172)cost center 成本中心 dD
6jMl
C (173)cost driver 成本动因