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注会《审计》英语常用词汇 eX0[C0#
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1.audit 审计 IhK%.B{dZ
2.attestation 鉴证 98UI]? 4
3.credibility 可信赖程度 8>X] wA6q
4.audit of financial statements 财务报表审计 &u(pBr8B
5.agreed-upon procedures 执行商定程序 7--E$!9O,
6.high levels of assurance 高水平保证 gf/<sH2}
7.compilation 编制 C7&L9k~jf
8.reliability 可靠性 #VZ
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9.relevance 相关性 &m TYMpA
10.professional skepticism 职业谨慎 F 9q!Upr_+
11.objectivity 客观性 1Z_ H%(
12. professional competence 专业胜任能力 Ir5E*op7D
13.Senior/CPA-in-charge 项目经理 :G
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14.audit engagement letter 业务约定书 iU#"G" &
15.recurring audit 连续审计 bhfC2@
16.the client 委托人 Y{X%C\
17.change CPA 更换注册会计师 0P;LH3sx
18.the existing CPA 现任注册会计师 w+XwPpM0.n
19.the successor CPA 后任注册会计师 x5M+\?I<2
20.the preceding CPA前任注册会计师 W"tGCnd
21.issue the audit report 出具审计报告 F-D$Y?m
22.expert 专家 iN5[x{^t
23.the board of directors 董事会 TR'_v[uK3
24.knowledge of the entity‘ s business 了解被审计单位情况 # `@jVX0
25.assess material misstatement risks评估重大错报风险 jk%H+<FU`
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 X 0LC:0+
27.a general knowledge of —— 初步了解―――的情况 o9OCgP`Y
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 +\>op,_9I
30.minutes of meeting 会议纪要 hE4qs~YB!
31.business risks 经营风险 NpS =_QeNw
32.appropriateness 适当性 J!@R0U.
33.accounting estimate 会计估计 Rq|]KAN
34.management representations 管理层声明 /9?yw!
35.going concern assumption 持续经营假设 \[wbJ
36.audit plan 审计计划 cSmy
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37.significant audit areas 重点审计领域 }8`>n4
38.error 错误 6DC+8I<
39.fraud舞弊 Mh@n>+IR
40.modified or additional procedures 修改或追加审计程序 pK0@H "$8
41.misappropriation of assets 侵占资产 gYmO4/c,
42.transactions without substance 虚假交易 -N
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43.unusual pressures 异常压力 @r\{iSg&g.
44.the suspected noncompliance 涉嫌存在违法行为 IL"N_ux~w~
45.materialiy 重要性 U~oGg$
46.exceed the materiality level 超过重要性水平 C8}
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47.approach the materiality level 接近重要性水平 nB4+*=$E+-
48.an acceptably low level 可接受水平 Xv 7
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49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 NGW:hgf
50.misstatements or omissions 错报或漏报 R
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51.aggregate 总计 lZ)
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52.subsequent events 期后事项 }|Bs|$q
53.adjust the financial statements 调整财务报表 X-psao0tI`
54.perform additional audit procedures 实施追加的审计程序 6<f(Zv? I
55.audit risk 审计风险 iMQ0Sq-%1
56.detection risk 检查风险 dKa2_|k'
57.inappropriate audit opinion 不适当的审计意见 8wn{W_5a
58.material misstatement 重大的错报 "h8fTB\7S\
59.tolerable misstatement 可容忍错报 &+yoPF
60.the acceptable level of detection risk 可接受的检查风险 |ZOdfr4uW
61.assessed level of material misstatement risk 重大错报风险的评估水平 6wZ)GLW[
62.simall business 小规模企业 X<g
}F[Y
63.accounting system 会计系统 mo&9=TaG
64.test of control 控制测试 o3h>)
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65.walk-through test 穿行测试 '@HCwEuz
66.communication 沟通 Jw{duM;]
67.flow chart 流程图 a TPq1u
68.reperformance of internal control 重新执行 .=9d3uWJ/
69.audit evidence 审计证据 9q\_UbF
70.substantive procedures 实质性程序 +M<W8KF
71.assertions 认定 -TS,~`O
72.esistence 存在 (ki= s+W-
73.occurrence 发生 K@a#^lmd
74.completeness 完整性 3{|]@ L
75.rights and obligations 权利和义务 4b6)+*[O
76.valuation and allocation 计价和分摊 8O[l[5u&
77.cutoff 截止 %N0m $*
78.accuracy 准确性 {$v^2K'C
79.classification 分类 #)O^aac29
80.inspection 检查 Z_[L5B]Gwd
81.supervision of counting 监盘 R]0`-_T
82.observation 观察 + f:!9)C
83.confirmation 函证 h67{qY[J[
84.computation 计算 lR]FQnZ
85.analytical procedures 分析程序 mmy/YP)
86.vouch 核对 [8K :ml
87.trace 追查 '~1Zr uO
88.audit sampling 审计抽样 dXsD%sG@
89.error 误差 L$y~\1-
90.expected error 预期误差 _/Ay$l;F
91.population 总体 0
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92.sampling risk 抽样风险 6{yn;D4
93.non- sampling risk 非抽样风险 YGRb|P-
94.sampling unit 抽样单位 g1(5QWb
95.statistical sampling 统计抽样 aX
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96.tolerable error 可容忍误差 7U2B=]<e-
97.the risk of under reliance 信赖不足风险 `7[!bCl
98.the risk of over reliance 信赖过度风险 <`wOy[e
99.the risk of incorrect rejection 误拒风险 {SD%{
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 eBY/Y6 R
102.index and cross-referencing 索引和交叉索引 k"%sdYkb!
103.cash receipt 现金收入 =YD<q:n4
104.cash disbursement 现金支出 14*6+~38m&
105.bank statement 银行对账单 "yj_v\@4
106.bank reconciliation 银行存款余额调节表 '`f+QP=`
107.balance sheet date 资产负债表日 ($W%&(:/
108.net realizable value 可变现净值 ( GoPXh
109.storeroom 仓库 cvhwd\
110.sale invoice 销售发票 qVH.I6)
111.price list 价目表 Oqq'r "S
112.positive confirmation request 积极式询证函 f.uy;v
113.negative confirmation request 消极式询证函 M0OIcMTv
114.purchase requisition 请购单 s!>9od6^
115.receiving report 验收报告 5fYWuc9}z
116.gross margin 毛利 'fCSP|
117.manufacturing overhead 制造费用 dczSW]%
118.material requisition 领料单 .?LRt
119.inventory-taking 存货盘点 ,t:P
120.bond certificate 债券 #)]/wqPoW
121.stock certificate 股票 tmoaa!yRnT
122.audit report 审计报告 8=zREt<Se
123.entity 被审计单位 AlkHf]oB
124.addressee of the audit report 审计报告的收件人 23 #JmR
125.unqualified opinion 无保留意见 L4bYVTm|
126.qualified opinion 保留意见 #M5d,%?+#[
127.disclaimer of opinion 无法表示意见 kk4+>mk
128.adverse opinion 否定意见 ]E'?#z.t
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A (1)ABC 作业基础成本计算 Sw5:T
A (2)absorbed overhead 已吸收制造费用 F^S]7{
A (3)absorption costing 吸收成本计算 [x]~G
A (4)account 账户,报表 'hV(1Mw
A (5)accounting postulate 会计假设 8Op^6rX4
A (6)accounting series release 会计公告文件 xtKU;+#
A (7)accounting valuation 会计计价 6a_U[-a9;
A (8)account sale 承销清单 MUGoW;}v)
A (9)accountability concept 经营责任概念 S?J(VJqE
A (10)accountancy 会计职业 ;jN1n
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A (11)accountant 会计师 ]@#wR
A (12)accounting 会计 ^ meU&
A (13)agency cost 代理成本 sLXM$SMBh
A (14)accounting bases 会计基础 zmL
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A (15)accounting manual 会计手册
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A (16)accounting period 会计期间 foL4s;
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A (17)accounting policies 会计方针 0CK
A (18)accounting rate of return 会计报酬率 n&zEYCSI
A (19)accounting reference date 会计参照日 S8v?H|rm
A (20)accounting reference period 会计参照期间 R. Fl5B
A (21)accrual concept 应计概念 *::.Uo4O
A (22)accrual expenses 应计费用 tE
<?L
A (23)acid test ration 速动比率(酸性测试比率) ]<L~f~vU
A (24)acquisition 购置 'J5F+,\Ka
A (25)acquisition accounting 收购会计 j+{cc: h"X
A (26)activity based accounting 作业基础成本计算 -Fu,oEj{*
A (27)adjusting events 调整事项 x$D^Bh,
A (28)administrative expenses 行政管理费 %e3E}m>
A (29)advice note 发货通知 AE~@F4MK
A (30)amortization 摊销 dU2;
A (31)analytical review 分析性检查 *+2_!=4V
A (32)annual equivalent cost 年度等量成本法 ;Bj&9DZd
A (33)annual report and accounts 年度报告和报表 8{ =ha
A (34)appraisal cost 检验成本 CQ^(/B^c
A (35)appropriation account 盈余分配账户 DuDt'^]
A (36)articles of association 公司章程细则 pV_zePyOn
A (37)assets 资产 ZbjUOlE02
A (38)assets cover 资产保障 b18f=<#
A (39)asset value per share 每股资产价值 =5V7212
A (40)associated company 联营公司 kWy@wPqms
A (41)attainable standard 可达标准 R[S1<m;
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A (42)attributable profit 可归属利润 ~J>;l
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A (43)audit 审计 }#%Ye CA?
A (44)audit report 审计报告 \=mLL|a
A (45)auditing standards 审计准则 yjH'<
A (46)authorized share capital 额定股本 r]DU
A (47)available hours 可用小时 ZH8 w^}
A (48)avoidable costs 可避免成本 U1pE2o-
B (49)back-to-back loan 易币贷款 wU<j=lY?f
B (50)backflush accounting 倒退成本计算 o?t H[
B (51)bad debts 坏帐 vCSC:
B (52)bad debts ratio 坏帐比率 ~{5va
B (53)bank charges 银行手续费 @G=7A;-pv0
B (54)bank overdraft 银行透支 N5ZOpRH{
B (55)bank reconciliation 银行存款调节表 _>kc:
B (56)bank statement 银行对账单 5|N`:h'9M
B (57)bankruptcy 破产 q5-i=lw
B (58)basis of apportionment 分摊基础 wvxz:~M
B (59)batch 批量 %dq%+yw{%m
B (60)batch costing 分批成本计算 B)1(
B (61)beta factor B(市场)风险因素 %N&W_.F6
B (62)bill 账单 i8-Y,&>V
B (63)bill of exchange 汇票 x=Oy 6"
B (64)bill of landing 提单 b7I0R;Zj
B (65)bill of materials 用料预计单 Ak('4j!*}^
B (66)bill payable 应付票据 &z:bZH]DH
B (67)bill receivable 应收票据 x9a\~XL>a
B (68)bin card 存货记录卡 q*`
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B (69)bonus 红利 X;GU#8W
B (70)book-keeping 薄记 2;
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B (71)Boston classification 波士顿分类 OY:rcGc`t
B (72)breakeven chart 保本图 q/ 54=8*h0
B (73)breakeven point 保本点 -WF((s;<#
B (74)breaking-down time 复位时间 CMOyK^(e
B (75)budget 预算 -.8K"j{N
B (76)budget center 预算中心 *?HoN;^
B (77)budget cost allowance 预算成本折让 Fb8d=Zc
B (78)budget manual 预算手册 ~n%Lo3RiP
B (79)budget period 预算期间 X#JUorGp
B (80)budgetary control 预算控制 PuGs%{$(h
B (81)budgeted capacity 预算生产能力 ?Z?(ky!
B (82)burden 制造费用 ;DYS1vG o
B (83)business center 经营中心 5V =mj+X?
B (84)business entity 营业个体 7H{1i
B (85)business unit 经营单位 su1fsoL0
B (86)buy-out management 管理性购买产权 !bYVLFp=\_
B (87)by-product 副产品 tp7$t#
C (88)called-up share capital 催缴股本 tcv(<0
C (89)capacity 生产能力 ckY#oRQ1
C (90)capacity ratios 生产能力比率 B>!mD{N
C (91)capital 资本 aEIz,^3
C (92)capital assets pricing model资本资产计价模式 $`/UG0rdC
C (93)capital commitment 承诺资本 ZCc2
3UwI
C (94)capital employed 已运用的资本 tUc<ExvP,
C (95)capital expenditure 资本支出 *PL&CDu=)
C (96)capital expenditureauthorization 资本支出核准 4W*o:Y!
C (97)capital expenditure control 资本支出控制 m[3c,Axl7
C (98)capital expenditure proposal资本支出申请 uyB 2
C (99)capital funding planning 资本基金筹集计划 &,jUaC5I
C (100)capital gain 资本收益 OQKg/1
C (101)capital investment appraisal资本投资评估 KRT&]2
C (102)capital maintenance 资本保全 A-=hvJ5T
C (103)capital resource planning 资本资源计划 UWV%y P
C (104)capital surplus 资本盈余 >uq0}HB$a
C (105)capital turnover 资本周转率 'F.
P93
C (106)card 记录卡
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C (107)cash 现金 E wFq1~
C (108)cash account 现金账户 }s<;YC
C (109)cash book 现金账薄 i.)n#@M2
C (110)cash cow 金牛产品 s=jYQ5nv
C (111)cash flow 现金流量 `H
$XO{w
C (112)cash discounted 现金贴现 xi "3NF%=
C (113)cash flow budget 现金流量预算 Kd+E]$F_OH
C (114)cash flow statement 现金流量表 sfn^R+x4,9
C (115)cash ledger 现金分类账 ~B"HI+:\L
C (116)cash limit 现金限额 np6G~0Y`
C (117)CCA 现时成本会计 C{uT1`
C (118)center 中心 IBJNs$
C (119)changeover time 变更时间 !s1<)%Jt
C (120)chartered entity 特许经济个体 _&V,yp!|
C (121)cheque 支票 [(#)9/3,
C (122)cheque register 支票登记薄 l~]] RgU
C (123)coin analysis 零钱分类 v:/!OvLe
C (124)classification 分类 M`'DD-Q
C (125)clock card 工时卡 |a#ikY _nd
C (126)code 代码 &k}B66
C (127)commitment accounting 承诺确认会计 _%D7D~2r|
C (128)common cost 共同成本 s
Z&|omN
C (129)company limited byguarantee 有限担保责任公司 V^[&4
C (130)company limited shares 股份有限公司 ]9/A=p?J@
C (131)competitive position 竞争能力状况 L{F]uz_[x
C (132)concept 概念 j0{`7n
C (133)conglomerate 跨行业企业 N'EZJoH
C (134)consistency concept 一致性概念 \l/}` w
C (135)consolidated accounts 合并报表 FauASu,A
C (136)consolidation accounting 合并会计 Fd<Ouyxqe
C (137)consortium 财团 8o%Vn'^t
C (138)contingency plan 应急计划 rY^uOrR>j*
C (139)contingent liabilities 或有负债 MT>(d*0s
C (140)continuous operation 连续生产 *,lDo9
C (141)contra 抵消 *m<[ sS
C (142)contract cost 合同成本 W)Y`8&,
C (143)contract costing 合同成本计算 1%B9xLq
C (144)contribution 贡献毛益 4uoZw3
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C (145)contribution centre 贡献中心 m6BUKX\m
C (146)contribution chart 贡献图 )?#K0o[<
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 0:[A4S`X
C (148)contribution to salesration 贡献毛益对销售比率 -kLBq:M
C (149)control 控制 -%fj-Y7y
C (150)control account 控制帐户 k
$^/$N
C (151)control limits 控制限度 Z!|r>
C (152)controllability concept 可控制概念 t>}S@T{~T
C (153)controllable cost 可控制成本 CS~onf<xz
C (154)conversion cost 加工成本 ^lV}![do!
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 #
2^H{7
C (156)corporate appraisal 公司评估 dR\yRC]I
C (157)corporate planning 公司计划 UG`~RO
C (158)corporate social reporting 公司社会报告 y<- ]'Yts
C (159)corporation 股份公司 &57~i=A
3
C (160)cost 成本 GZrN,M
C (161)cost account 成本帐户 q`2dL)E
C (162)cost accounting 成本会计 k0V]<#h87
C (163)cost accounting manual 成本手册 e Fz$h2*B
C (164)cost accounts calendar 成本报表的日历时间 -9{N7H
C (165)cost adjustment 成本调整 ?B ,<gen
C (166)cost allocation 成本分配 /FXvrH(
C (167)cost apportionment 成本分摊 oz=ULPZ%
C (168)cost attribution 成本归属 iU 6,B
C (169)cost audit 成本审计 gw,K*ph}q
C (170)cost behaviour 成本性态 {z
5YJ*C
C (171)cost benefit analysis 成本效益分析 mTX:?>
C (172)cost center 成本中心 ]m 3cm
C (173)cost driver 成本动因