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注会《审计》英语常用词汇 D
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1.audit 审计 C([;JO
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2.attestation 鉴证 .X_k[l 9
3.credibility 可信赖程度 3 c@Cb`w@
4.audit of financial statements 财务报表审计 <~"q z*_
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 zclt2?
7.compilation 编制 `9a%}PVQ-
8.reliability 可靠性 P8DJv-f`
9.relevance 相关性 hS*3yCE"8
10.professional skepticism 职业谨慎 Q!GB^P
11.objectivity 客观性 k W/3
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12. professional competence 专业胜任能力 /
DeIs
13.Senior/CPA-in-charge 项目经理 &1]}^/u2
14.audit engagement letter 业务约定书 ?h1]s&^|2
15.recurring audit 连续审计 #4%,09+
16.the client 委托人 K`(STvtM
17.change CPA 更换注册会计师 4K0N$9pd:
18.the existing CPA 现任注册会计师 R/ l1$}
19.the successor CPA 后任注册会计师 3z\:{yl
20.the preceding CPA前任注册会计师 Z7k {7
21.issue the audit report 出具审计报告 wbd>By(T1
22.expert 专家 7k+UCiu>
23.the board of directors 董事会 |;OM,U2
24.knowledge of the entity‘ s business 了解被审计单位情况 'V 1QuSd
25.assess material misstatement risks评估重大错报风险 6D{|! i|r4
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 NZ7a^xT_)
27.a general knowledge of —— 初步了解―――的情况 j\@s pbE@
28.a more knowledge of—— 进一步了解的情况 `@?l{
29.the prior year‘s working papers 以前年度工作底稿 CN\s,. ]
30.minutes of meeting 会议纪要 n U$Lp`
31.business risks 经营风险 "F"G(ba^
32.appropriateness 适当性 mOGcv_L
33.accounting estimate 会计估计 JY9Hqf
34.management representations 管理层声明 Wj.)wr!
35.going concern assumption 持续经营假设
i @+Cr7K,
36.audit plan 审计计划 N+HN~'8r
37.significant audit areas 重点审计领域 f`/JY!uj{
38.error 错误 ,dzbI{@6
39.fraud舞弊 2x$\vL0
40.modified or additional procedures 修改或追加审计程序 Zp-
Av8
41.misappropriation of assets 侵占资产 ?ohLcz
42.transactions without substance 虚假交易 Xw9,O8}C7
43.unusual pressures 异常压力 il5WLi;{
44.the suspected noncompliance 涉嫌存在违法行为 I0m/
45.materialiy 重要性 5_G7XBvD/w
46.exceed the materiality level 超过重要性水平 k5g\s9n]
47.approach the materiality level 接近重要性水平 )bi*y`UM]
48.an acceptably low level 可接受水平 #mx;t3ja7
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 <|
Xf4.
50.misstatements or omissions 错报或漏报 1MfRFv
51.aggregate 总计 s8@f Z4
52.subsequent events 期后事项 ""CJlqU
53.adjust the financial statements 调整财务报表 0)k%nIhj
54.perform additional audit procedures 实施追加的审计程序 h-lMrI)U?h
55.audit risk 审计风险 2ZIf@C{P.
56.detection risk 检查风险 &rcr])jg[
57.inappropriate audit opinion 不适当的审计意见 <adu^5BI
58.material misstatement 重大的错报 o=;.RYi
59.tolerable misstatement 可容忍错报 F ypqf
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60.the acceptable level of detection risk 可接受的检查风险 -uy}]s5Qu
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 AWD &K!
63.accounting system 会计系统 >=C)\Yfu)
64.test of control 控制测试
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65.walk-through test 穿行测试 )z7.S"U
66.communication 沟通 oUltr
67.flow chart 流程图 0e:K iUr
68.reperformance of internal control 重新执行 V%Y.N4H
69.audit evidence 审计证据 8ru@ 8|r
70.substantive procedures 实质性程序 e!eWwC9u
71.assertions 认定 Lm-}W "7
72.esistence 存在 X=${`n%LG
73.occurrence 发生 LP=!u~?
74.completeness 完整性 /~gM,*
75.rights and obligations 权利和义务 6Oo'&3
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76.valuation and allocation 计价和分摊 /xrt,M@
77.cutoff 截止 sE>'~+1_O
78.accuracy 准确性 9L!Vj J
79.classification 分类 =k3QymA
80.inspection 检查 HA
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81.supervision of counting 监盘 X903;&Cim
82.observation 观察 ]vKxgfF
83.confirmation 函证 Y*wbFL6`
84.computation 计算 7@+0E2'
85.analytical procedures 分析程序 ?em )om
86.vouch 核对 Z U
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87.trace 追查 w$61+KH K
88.audit sampling 审计抽样 6kIq6rWF9
89.error 误差 f4!^0%l
90.expected error 预期误差 *zz/U
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91.population 总体 2z )h,<D
92.sampling risk 抽样风险 g&_0)(a\
93.non- sampling risk 非抽样风险 &(Xp_3PO
94.sampling unit 抽样单位 szmjp{g0
95.statistical sampling 统计抽样 nqiy)ZN#R
96.tolerable error 可容忍误差 &S3szhe
97.the risk of under reliance 信赖不足风险 -VRu^l#
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 R8":1 #&
100. the risk of incorrect acceptance 误受风险 Z!LzyCVl
101.working trial balance 试算平衡表 pjjs'A*y
102.index and cross-referencing 索引和交叉索引 rp(`V@x3
103.cash receipt 现金收入
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104.cash disbursement 现金支出 <@;e N&
105.bank statement 银行对账单 e[Q(OV5(R
106.bank reconciliation 银行存款余额调节表 I&1Mh4yu
107.balance sheet date 资产负债表日 N_/&xHw
108.net realizable value 可变现净值 v[F_r
109.storeroom 仓库 'e{e>>03
110.sale invoice 销售发票 ;=B&t@
111.price list 价目表 M}38uxP
112.positive confirmation request 积极式询证函 i$%;z~#wW
113.negative confirmation request 消极式询证函 |6_<4lmTxF
114.purchase requisition 请购单 }=XL^a|V
115.receiving report 验收报告 fFSW\4JD=
116.gross margin 毛利 {
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117.manufacturing overhead 制造费用 ]!0*k#i_.
118.material requisition 领料单 z
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119.inventory-taking 存货盘点 $Fd9iJ!k
120.bond certificate 债券 {/
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121.stock certificate 股票 tk1qgjE(?
122.audit report 审计报告 !u4oo-
123.entity 被审计单位 wond>m
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124.addressee of the audit report 审计报告的收件人 {yspNyOx
125.unqualified opinion 无保留意见 mnu7Y([2>
126.qualified opinion 保留意见 ?*}V>h 8m)
127.disclaimer of opinion 无法表示意见 b%|%Rek8
128.adverse opinion 否定意见 2"V?+Hhz
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A (1)ABC 作业基础成本计算 +=O8t0y
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A (2)absorbed overhead 已吸收制造费用 ';b/D
A (3)absorption costing 吸收成本计算 ?bN8h)>QQ8
A (4)account 账户,报表 W dIr3
A (5)accounting postulate 会计假设 PPE:@!u<
A (6)accounting series release 会计公告文件 '<1T>|`/t
A (7)accounting valuation 会计计价 [lyB@) 6.
A (8)account sale 承销清单 3R4-MK
A (9)accountability concept 经营责任概念 ;=UrIA@y;=
A (10)accountancy 会计职业 <niHJ
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A (11)accountant 会计师 HESwz{eSS
A (12)accounting 会计 6PJ0iten
A (13)agency cost 代理成本 u!{P{C
A (14)accounting bases 会计基础 r,yhc =
A (15)accounting manual 会计手册 VQqEsnkz
A (16)accounting period 会计期间 V3I&0P k
A (17)accounting policies 会计方针
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A (18)accounting rate of return 会计报酬率 #( X4M{I
A (19)accounting reference date 会计参照日 ,Sz*]X
A (20)accounting reference period 会计参照期间 {I(Euk>lR
A (21)accrual concept 应计概念 v\\Z[,dK
A (22)accrual expenses 应计费用 9^Wj<
A (23)acid test ration 速动比率(酸性测试比率) M[TgNWl/[
A (24)acquisition 购置 O \lt!p3F
A (25)acquisition accounting 收购会计 ,gkxZ{Eh
A (26)activity based accounting 作业基础成本计算 JrCm >0g
A (27)adjusting events 调整事项 o?hya.;h4
A (28)administrative expenses 行政管理费 DZLSn Ax
A (29)advice note 发货通知 na8A}\!<
A (30)amortization 摊销 ULQ*cW&;?
A (31)analytical review 分析性检查 :X2B+}6_&
A (32)annual equivalent cost 年度等量成本法 EJZ
l'CR
A (33)annual report and accounts 年度报告和报表 dwAju:-H
A (34)appraisal cost 检验成本 4b6$Mj
A (35)appropriation account 盈余分配账户 G}f.fRY
A (36)articles of association 公司章程细则 rxm!'.+
A (37)assets 资产 ,{:5Z:<|
A (38)assets cover 资产保障 YSv\T '3
A (39)asset value per share 每股资产价值 Hyq|%\A
A (40)associated company 联营公司 '+'
A (41)attainable standard 可达标准 Q1s`d?P/`
SV8rZWJ
A (42)attributable profit 可归属利润 mC J/gWDY
A (43)audit 审计 *"1]NAz+
A (44)audit report 审计报告 D!)'c(b
A (45)auditing standards 审计准则 a.c2ScXG
A (46)authorized share capital 额定股本 xN2{Vi{ad
A (47)available hours 可用小时 yrkd#
m
A (48)avoidable costs 可避免成本 e&]XiV'
B (49)back-to-back loan 易币贷款 bO^%#<7
B (50)backflush accounting 倒退成本计算 <qHwY.
B (51)bad debts 坏帐 N:gS]OI*
B (52)bad debts ratio 坏帐比率 &)\0mpLK9
B (53)bank charges 银行手续费 `2S%l,>)#
B (54)bank overdraft 银行透支 "&L<u0KHG
B (55)bank reconciliation 银行存款调节表 eMWY[f3
B (56)bank statement 银行对账单
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B (57)bankruptcy 破产 _!w# {5~
B (58)basis of apportionment 分摊基础 4*m\Zoq>
B (59)batch 批量 "kf7??Z
B (60)batch costing 分批成本计算 ^HC!
my
B (61)beta factor B(市场)风险因素 .;*0odxv
B (62)bill 账单 yUNl)E
B (63)bill of exchange 汇票 V^?+|8_(
B (64)bill of landing 提单 97$y,a{6
B (65)bill of materials 用料预计单 .hT^7|Jz[
B (66)bill payable 应付票据 TKj9s'/
B (67)bill receivable 应收票据 zPhNV8k-
B (68)bin card 存货记录卡 ng<|lsZd
B (69)bonus 红利 +J.^JXyp0
B (70)book-keeping 薄记 SznNvd <
B (71)Boston classification 波士顿分类 ;k!Ej-(
B (72)breakeven chart 保本图 b4,yLVi<T
B (73)breakeven point 保本点 V3F2Z_VH2
B (74)breaking-down time 复位时间 B>9D@fmzs
B (75)budget 预算 R,6?1Z:J
B (76)budget center 预算中心 >I!dJH/gj
B (77)budget cost allowance 预算成本折让 7J0PO}N
B (78)budget manual 预算手册 S}fIZ1
B (79)budget period 预算期间 <0&];5
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B (80)budgetary control 预算控制 E/5w
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B (81)budgeted capacity 预算生产能力
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B (82)burden 制造费用 #(XP=PUj
B (83)business center 经营中心 @bD,^3 U
B (84)business entity 营业个体 ){8^l0b
B (85)business unit 经营单位 g($ y4~#
B (86)buy-out management 管理性购买产权 B4U+q|OD#
B (87)by-product 副产品 H(
cY=d,
C (88)called-up share capital 催缴股本 X0P<ifIv
C (89)capacity 生产能力 Udd|. J Rd
C (90)capacity ratios 生产能力比率 +F+jC9j(<
C (91)capital 资本 5 _] i==M
C (92)capital assets pricing model资本资产计价模式 bYowEzieF
C (93)capital commitment 承诺资本 t'R&$;z@b
C (94)capital employed 已运用的资本 5k<HO _]
C (95)capital expenditure 资本支出 Y }e$5
C (96)capital expenditureauthorization 资本支出核准 Uv5E$Y"e10
C (97)capital expenditure control 资本支出控制 =`.9 V<
C (98)capital expenditure proposal资本支出申请 FnL~8otPF'
C (99)capital funding planning 资本基金筹集计划 mezP"N=L~
C (100)capital gain 资本收益 s}/YcUK
C (101)capital investment appraisal资本投资评估 ]]9eUw=
C (102)capital maintenance 资本保全 se7_:0+w
C (103)capital resource planning 资本资源计划 \s+<w3
C (104)capital surplus 资本盈余 ^Z2%b>
C (105)capital turnover 资本周转率 <R_3;5J%
C (106)card 记录卡 Etn]e;z4
C (107)cash 现金 HLTz|P0JZ
C (108)cash account 现金账户 QeU>%qKT
C (109)cash book 现金账薄 /:C"n|P7Z
C (110)cash cow 金牛产品 0(
/eSmet
C (111)cash flow 现金流量 YwHnDVV+
C (112)cash discounted 现金贴现 sF(U?)48
C (113)cash flow budget 现金流量预算 "f5u2=7 }
C (114)cash flow statement 现金流量表 CDR^xo5
dP
C (115)cash ledger 现金分类账 DF9Br
D0{
C (116)cash limit 现金限额 !"p,9
C (117)CCA 现时成本会计 X @r5^A[9
C (118)center 中心 sveFxI
C (119)changeover time 变更时间 21w<8:Vg
C (120)chartered entity 特许经济个体 G
vj@?62
C (121)cheque 支票
31J7# S2
C (122)cheque register 支票登记薄 vC+mC4~/(
C (123)coin analysis 零钱分类 M.H4ud
C (124)classification 分类 ilpg()
C (125)clock card 工时卡 ou96
P<B
C (126)code 代码 4}#*M2wb
C (127)commitment accounting 承诺确认会计 #N,\c@Gy
C (128)common cost 共同成本 A5
8i}G9
C (129)company limited byguarantee 有限担保责任公司 =XudL^GF
C (130)company limited shares 股份有限公司 >8jDW "Ua
C (131)competitive position 竞争能力状况 ~hP[[?
C (132)concept 概念 .DCp)&m
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C (133)conglomerate 跨行业企业 9lOUE
C (134)consistency concept 一致性概念 uK): d&]Ux
C (135)consolidated accounts 合并报表 y 0M&Bh
C (136)consolidation accounting 合并会计 6U# C
C (137)consortium 财团 vWzNsWPK"{
C (138)contingency plan 应急计划 [yjC@docH
C (139)contingent liabilities 或有负债 @WFjM
C (140)continuous operation 连续生产 uodO^5"-
C (141)contra 抵消 xI_WkoI
C (142)contract cost 合同成本 zB 7wGl9
C (143)contract costing 合同成本计算 E2%7 v
C (144)contribution 贡献毛益 mQ' ]0D S
C (145)contribution centre 贡献中心 %l3RM*zb
C (146)contribution chart 贡献图 7Zr jU{
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 4 #4kfGoT
C (148)contribution to salesration 贡献毛益对销售比率 ]P]
lG-
C (149)control 控制 0#<_:E
C (150)control account 控制帐户 j:U>V7Kn3~
C (151)control limits 控制限度 _VR4|)1g
C (152)controllability concept 可控制概念
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C (153)controllable cost 可控制成本 eYR/kZ%<
C (154)conversion cost 加工成本 bu@Pxz%_
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 0fNWI
C (156)corporate appraisal 公司评估 ki}Uw#
C (157)corporate planning 公司计划 6^|bKoN/ f
C (158)corporate social reporting 公司社会报告 ux{OgFfi
C (159)corporation 股份公司 9YB~1M
C (160)cost 成本 cDE?X o'!
C (161)cost account 成本帐户 F fl`;M
C (162)cost accounting 成本会计 Zj`eR\7~
C (163)cost accounting manual 成本手册 tk_y
~-xz
C (164)cost accounts calendar 成本报表的日历时间 <2|x]b8
C (165)cost adjustment 成本调整 =U|J{^ >I
C (166)cost allocation 成本分配 vR+(7^Yy
C (167)cost apportionment 成本分摊 '[Nu;(>a
C (168)cost attribution 成本归属 Hk
3HzN3
C (169)cost audit 成本审计 V 9=y@`;
C (170)cost behaviour 成本性态 ?V*>4A
C (171)cost benefit analysis 成本效益分析 I+u=H2][2
C (172)cost center 成本中心 x2|DI)J1'
C (173)cost driver 成本动因