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注会《审计》英语常用词汇 i
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1.audit 审计 ig$jKou
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2.attestation 鉴证 JaFUcpZk$
3.credibility 可信赖程度 ZYDWv/u
4.audit of financial statements 财务报表审计 *;P2+cE>H3
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 ?U JSxL
7.compilation 编制 =%L@WVbM
8.reliability 可靠性 /sV?JV[t
9.relevance 相关性 U3N(cFXn
10.professional skepticism 职业谨慎 |i u2&p >
11.objectivity 客观性 c"qPTjY
12. professional competence 专业胜任能力 cyHU\!Z*Zq
13.Senior/CPA-in-charge 项目经理 5y}BCY2=/
14.audit engagement letter 业务约定书 kXMP=j8
15.recurring audit 连续审计 *(p7NYf1
16.the client 委托人 -)6;0
17.change CPA 更换注册会计师 -_HRqw,Z0
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 *.3y2m,bZ
20.the preceding CPA前任注册会计师 vs\|rLa
21.issue the audit report 出具审计报告 Fn> <q:
22.expert 专家 .8x@IWJD
23.the board of directors 董事会 Tm\OYYyk
24.knowledge of the entity‘ s business 了解被审计单位情况 gZ*hkKN6
25.assess material misstatement risks评估重大错报风险 4]IKh,jT
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 >"b[r
27.a general knowledge of —— 初步了解―――的情况 ?lyltAxs'
28.a more knowledge of—— 进一步了解的情况 V pH|R
29.the prior year‘s working papers 以前年度工作底稿 ZHcONYAr
30.minutes of meeting 会议纪要 5v+L';wx[T
31.business risks 经营风险 /L$NE$D} "
32.appropriateness 适当性 D$mf5G &
33.accounting estimate 会计估计 R~c IT:i
34.management representations 管理层声明 ]xYa yN!n
35.going concern assumption 持续经营假设 {Y^c*Iqn
36.audit plan 审计计划 M_; w%FV
37.significant audit areas 重点审计领域 Ez
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38.error 错误 +xq=<jy
39.fraud舞弊 T1bFxim#b
40.modified or additional procedures 修改或追加审计程序 _)q
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41.misappropriation of assets 侵占资产 99EX8
42.transactions without substance 虚假交易 ;&q]X]bJ
43.unusual pressures 异常压力 v?}pi
44.the suspected noncompliance 涉嫌存在违法行为 jP7w6sk
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45.materialiy 重要性 smbUu/
46.exceed the materiality level 超过重要性水平 TGtyJ3x\
47.approach the materiality level 接近重要性水平 /xJY7yF
48.an acceptably low level 可接受水平 4Lw'v: (
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 Stt* 1gT
50.misstatements or omissions 错报或漏报 rX:1_q`xA
51.aggregate 总计 `[
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52.subsequent events 期后事项 RRNH0-D1l
53.adjust the financial statements 调整财务报表 |w4(rs-
54.perform additional audit procedures 实施追加的审计程序 ^ISQ{M#_
55.audit risk 审计风险 =:;YTie
56.detection risk 检查风险 T*8_FR <
57.inappropriate audit opinion 不适当的审计意见 K: 4P;ApI
58.material misstatement 重大的错报 Ir^ BC!<2>
59.tolerable misstatement 可容忍错报 }pt-q[s>
60.the acceptable level of detection risk 可接受的检查风险 T6;>O`B.r
61.assessed level of material misstatement risk 重大错报风险的评估水平 sb 8dc
62.simall business 小规模企业 hg{ &Y(J!U
63.accounting system 会计系统 1aVgwAI
64.test of control 控制测试 dbg|VoNf
65.walk-through test 穿行测试 y6bjJ}
66.communication 沟通 VSx%8IM+X
67.flow chart 流程图 ]2P/G5C3tU
68.reperformance of internal control 重新执行 6S)$3Is
69.audit evidence 审计证据 z}D#WWSxf
70.substantive procedures 实质性程序
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71.assertions 认定 c_t7RWV}
72.esistence 存在 3JTU^ -S<
73.occurrence 发生 C9G U6Ao
74.completeness 完整性 >d'EInSF
75.rights and obligations 权利和义务 -}NAb^d
76.valuation and allocation 计价和分摊 ^fG`DjA)
77.cutoff 截止 rpx0|{m
78.accuracy 准确性 b5[f 5
79.classification 分类 $,g
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80.inspection 检查 |HNQ|r_5S
81.supervision of counting 监盘
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82.observation 观察 NavOSlC+h
83.confirmation 函证 eK\|SQb
84.computation 计算 zz[g{[SN
85.analytical procedures 分析程序 E*h0#m|)
86.vouch 核对 )Gx":
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87.trace 追查 ^GrNfB[Qu
88.audit sampling 审计抽样 K90D1sD
89.error 误差 8xc
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90.expected error 预期误差 ^Kb9@lz/
91.population 总体 B#;s(O
92.sampling risk 抽样风险 5c*p2:]
93.non- sampling risk 非抽样风险 vI4%d,
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 ,>:XE@xcp
96.tolerable error 可容忍误差 {6-;P#Q0_
97.the risk of under reliance 信赖不足风险 h5<T.vV
98.the risk of over reliance 信赖过度风险 nl.~^CP
99.the risk of incorrect rejection 误拒风险 t%0r"bTi
100. the risk of incorrect acceptance 误受风险 S83]O!w0
101.working trial balance 试算平衡表 b,=,px
102.index and cross-referencing 索引和交叉索引 ;G iI'M
103.cash receipt 现金收入 uPM8GIvZX.
104.cash disbursement 现金支出 Ym3
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105.bank statement 银行对账单 K]*g, s+
106.bank reconciliation 银行存款余额调节表 YK(XS"Kl
107.balance sheet date 资产负债表日 |
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108.net realizable value 可变现净值 S(@*3]!q
109.storeroom 仓库 v$qpcu#o
110.sale invoice 销售发票 Z $ p^v
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111.price list 价目表 v+|@}9| Z
112.positive confirmation request 积极式询证函 2nG{>,#C:O
113.negative confirmation request 消极式询证函 v=dKcruR:
114.purchase requisition 请购单 50}.Xm@,BO
115.receiving report 验收报告 2<p5_4"-U*
116.gross margin 毛利 hWl""66+5
117.manufacturing overhead 制造费用 ~)WfJ
118.material requisition 领料单 Vp5V
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119.inventory-taking 存货盘点 >OF:"_fh
120.bond certificate 债券 xc:`}4
121.stock certificate 股票 >#Grf)@"6
122.audit report 审计报告 MYur3lj%_
123.entity 被审计单位 :u[
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124.addressee of the audit report 审计报告的收件人 O('i*o4!}
125.unqualified opinion 无保留意见 IM l9\U
126.qualified opinion 保留意见 }rFsU\]:q
127.disclaimer of opinion 无法表示意见 AH"g^ gw~T
128.adverse opinion 否定意见 TmRrub
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A (1)ABC 作业基础成本计算
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A (2)absorbed overhead 已吸收制造费用 ~(w=U *
A (3)absorption costing 吸收成本计算 J)#59a
A (4)account 账户,报表 PV5TG39qQ
A (5)accounting postulate 会计假设 ,3fuX~
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A (6)accounting series release 会计公告文件 B}l}Aq8
A (7)accounting valuation 会计计价 ?NL&x
A (8)account sale 承销清单 H]T2$'U6
A (9)accountability concept 经营责任概念 B^Rw?:hN
A (10)accountancy 会计职业 ,qBnqi[
A (11)accountant 会计师 {9m!UlTtw
A (12)accounting 会计 i'eYmm96Q
A (13)agency cost 代理成本 a#
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A (14)accounting bases 会计基础 l^!0|/Vw
A (15)accounting manual 会计手册 es*_Oo1
A (16)accounting period 会计期间 iXr`0V
A (17)accounting policies 会计方针 dQWA"6?i
A (18)accounting rate of return 会计报酬率 KxgR5#:i"
A (19)accounting reference date 会计参照日 $=@9 D,R
A (20)accounting reference period 会计参照期间 p``;!3~~
A (21)accrual concept 应计概念 oHc-0$eMKY
A (22)accrual expenses 应计费用 b3CspBgC
A (23)acid test ration 速动比率(酸性测试比率) N9>'/jgZX
A (24)acquisition 购置 i;uG:,ro
A (25)acquisition accounting 收购会计 5VoOJ_hq
A (26)activity based accounting 作业基础成本计算 |}]JWsuB
A (27)adjusting events 调整事项 g4.'T51
A (28)administrative expenses 行政管理费 w<I5@)i|
A (29)advice note 发货通知 4N%2w(,+8
A (30)amortization 摊销 h0Sy']3m
A (31)analytical review 分析性检查 ~#N.!e4
A (32)annual equivalent cost 年度等量成本法
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A (33)annual report and accounts 年度报告和报表 )ZQ9a4%
A (34)appraisal cost 检验成本 5~kW-x
A (35)appropriation account 盈余分配账户 a?xq*|?
A (36)articles of association 公司章程细则 R4Gg|Bh
A (37)assets 资产 "p6:ekw
A (38)assets cover 资产保障 mPw56>
A (39)asset value per share 每股资产价值 ba:mO$
A (40)associated company 联营公司 7-G'8t
A (41)attainable standard 可达标准 k:+)$[t7
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A (42)attributable profit 可归属利润 YWn6wzu%Vc
A (43)audit 审计
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A (44)audit report 审计报告 6\S$I5
A (45)auditing standards 审计准则 !lt\2A
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A (46)authorized share capital 额定股本 7zJh;f/
A (47)available hours 可用小时 xTksF?u)
A (48)avoidable costs 可避免成本 @88z{
B (49)back-to-back loan 易币贷款 zDGg\cPj9
B (50)backflush accounting 倒退成本计算 4LB9w21
B (51)bad debts 坏帐 B1i!te}*
B (52)bad debts ratio 坏帐比率 Mh-*5Rx
B (53)bank charges 银行手续费 5LhJ8$W
B (54)bank overdraft 银行透支 ]%Q]C
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B (55)bank reconciliation 银行存款调节表 kgbr+Yw2X
B (56)bank statement 银行对账单 HLyFyv\
B (57)bankruptcy 破产 ;5JIY7t
B (58)basis of apportionment 分摊基础 #G4~]Qml
B (59)batch 批量 < 4EB|@E
B (60)batch costing 分批成本计算 Ymk4Cu.s
B (61)beta factor B(市场)风险因素 uYFcq
B (62)bill 账单 <*6y`X
B (63)bill of exchange 汇票 >Wr
B (64)bill of landing 提单 ja,L)b:
B (65)bill of materials 用料预计单 A86lyBDQ*
B (66)bill payable 应付票据 E't G5,/m
B (67)bill receivable 应收票据 ~"<VUJ=Ly:
B (68)bin card 存货记录卡 Ppo^qb
B (69)bonus 红利 }9+1<mT9a/
B (70)book-keeping 薄记 U~B}
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B (71)Boston classification 波士顿分类 uI:3$
B (72)breakeven chart 保本图 WNlSve)]ie
B (73)breakeven point 保本点 GYb2m"a)
B (74)breaking-down time 复位时间 >.nt'BQ
B (75)budget 预算 Rp%\`'+Xz
B (76)budget center 预算中心 5,
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B (77)budget cost allowance 预算成本折让 {'K;aJ'\
B (78)budget manual 预算手册 {;(g[H=q;
B (79)budget period 预算期间 [k&s!Qp
B (80)budgetary control 预算控制 5z(>4 d!
B (81)budgeted capacity 预算生产能力 1n5e^'z
B (82)burden 制造费用 h
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B (83)business center 经营中心 d`q)^
B (84)business entity 营业个体 ~C*6V{Tj
B (85)business unit 经营单位 Sy0s`\[
B (86)buy-out management 管理性购买产权 ^N}~U5
B (87)by-product 副产品 *d,n2a#n5
C (88)called-up share capital 催缴股本 U%PMV?L{
C (89)capacity 生产能力 ?[4khQt
C (90)capacity ratios 生产能力比率 !)*T
C (91)capital 资本 o)'=D(
C (92)capital assets pricing model资本资产计价模式 o?
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C (93)capital commitment 承诺资本 Z We$(?
C (94)capital employed 已运用的资本 $O</akn;
C (95)capital expenditure 资本支出 BaHgc 4zI
C (96)capital expenditureauthorization 资本支出核准 A)p!w aG
C (97)capital expenditure control 资本支出控制 s8I77._s
C (98)capital expenditure proposal资本支出申请 !=Vh2UbC3
C (99)capital funding planning 资本基金筹集计划 5J2p^$s
C (100)capital gain 资本收益 3SB7)8Id1
C (101)capital investment appraisal资本投资评估
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C (102)capital maintenance 资本保全 _itN.^
C (103)capital resource planning 资本资源计划 =<W[dV=W
C (104)capital surplus 资本盈余 (pxz#B4
C (105)capital turnover 资本周转率 P9cI{RI
C (106)card 记录卡 &i}cC4i
C (107)cash 现金 (i~%4w=
C (108)cash account 现金账户 cXEy>U|/
C (109)cash book 现金账薄 zm S-s\$,
C (110)cash cow 金牛产品 I$qtfGr
C (111)cash flow 现金流量 1Y0oo jD
C (112)cash discounted 现金贴现 F-OZIo
C (113)cash flow budget 现金流量预算 ::b;4QL
C (114)cash flow statement 现金流量表 xupdjT%4
C (115)cash ledger 现金分类账 @5@{Es1u
C (116)cash limit 现金限额 7Sv5fLu2
C (117)CCA 现时成本会计 x=r6vOj
C (118)center 中心 ?lna8]t
C (119)changeover time 变更时间 !-o||rt
C (120)chartered entity 特许经济个体 W p
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C (121)cheque 支票 #^[N4uV
C (122)cheque register 支票登记薄 (%IstR|u:
C (123)coin analysis 零钱分类 J#;m)5[ a%
C (124)classification 分类 ?#y<^oNM
C (125)clock card 工时卡 u=i^F|
C (126)code 代码 MZF ;k$R
C (127)commitment accounting 承诺确认会计 G8c}re
C (128)common cost 共同成本 ~SUl,Cs
C (129)company limited byguarantee 有限担保责任公司 VrL>0d&d
C (130)company limited shares 股份有限公司 _)H+..=
C (131)competitive position 竞争能力状况 Xg#([}b
C (132)concept 概念 U"G+su->e
C (133)conglomerate 跨行业企业 g}j>;T
C (134)consistency concept 一致性概念 *)SgdC/f
C (135)consolidated accounts 合并报表 ,>%r|YSJ)
C (136)consolidation accounting 合并会计 q&S
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C (137)consortium 财团 v2z/|sG
C (138)contingency plan 应急计划 KT?s
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C (139)contingent liabilities 或有负债 QlXF:Gx"=
C (140)continuous operation 连续生产 P@![P Ij
C (141)contra 抵消 7i8qB462
C (142)contract cost 合同成本 W8rn8Rh
C (143)contract costing 合同成本计算 .F|WQ7Mu
C (144)contribution 贡献毛益 J4^cd
C (145)contribution centre 贡献中心 ;lt;]7
C (146)contribution chart 贡献图 At|tk
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ^0~1/ PhOw
C (148)contribution to salesration 贡献毛益对销售比率 Q9V4-MC9
C (149)control 控制 6$.Xj\zl
C (150)control account 控制帐户 WU@,1.F:
C (151)control limits 控制限度 ^>28>!"1
C (152)controllability concept 可控制概念 6%y: hLT
C (153)controllable cost 可控制成本 k&;L(D
C (154)conversion cost 加工成本 ?wY.B
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 WSwmX3rn
C (156)corporate appraisal 公司评估 ![n`n(oN
C (157)corporate planning 公司计划 / /rWc,c
C (158)corporate social reporting 公司社会报告 nuA!Jln_
C (159)corporation 股份公司 73`UTXvWU
C (160)cost 成本 b=l
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C (161)cost account 成本帐户 p7tC~]r:L
C (162)cost accounting 成本会计 eci\Q,
C (163)cost accounting manual 成本手册 5ZxBmQ
C (164)cost accounts calendar 成本报表的日历时间 jO.E#Ei}~
C (165)cost adjustment 成本调整 r!uAofIi_
C (166)cost allocation 成本分配 03;(v%
C (167)cost apportionment 成本分摊 zvj >KF|y
C (168)cost attribution 成本归属 J[AgOUc
C (169)cost audit 成本审计 W=w@SO_?wp
C (170)cost behaviour 成本性态 %>z}P&Yz
C (171)cost benefit analysis 成本效益分析 tB7aHZ|
C (172)cost center 成本中心 p}z0(lQ*~
C (173)cost driver 成本动因