vh 5`R/<3
dP63bV
注会《审计》英语常用词汇 ,~u 5SR
8z0j}xY%
rCU f,)
1.audit 审计 3>YG
2.attestation 鉴证 |TLU
3.credibility 可信赖程度 4Xt.}S!
4.audit of financial statements 财务报表审计 (jd)sf6Tj[
5.agreed-upon procedures 执行商定程序 H^z6.!$m
6.high levels of assurance 高水平保证 JJ`RF
7.compilation 编制 d2`m0U
8.reliability 可靠性 Oya:{d&=
9.relevance 相关性 X`xmV!
10.professional skepticism 职业谨慎 R#gt~]x6k
11.objectivity 客观性 aNLRUdc.
12. professional competence 专业胜任能力 s ;EwAd(
13.Senior/CPA-in-charge 项目经理 z+,l"#Vv
14.audit engagement letter 业务约定书 rDFDrviW_
15.recurring audit 连续审计 DuX7
16.the client 委托人 kx&Xk0F_g
17.change CPA 更换注册会计师 )d5Hv2/0
18.the existing CPA 现任注册会计师 &x6Z=|Ers
19.the successor CPA 后任注册会计师 *`$Y!uzG:\
20.the preceding CPA前任注册会计师 (3a]#`Q
21.issue the audit report 出具审计报告 dz@L}b*
22.expert 专家 LA &W@
23.the board of directors 董事会 "#,]`ME;
24.knowledge of the entity‘ s business 了解被审计单位情况 ?#~3%$>
25.assess material misstatement risks评估重大错报风险 aVkgE>
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 8CCd6)cG
27.a general knowledge of —— 初步了解―――的情况 Lt`d
{s
28.a more knowledge of—— 进一步了解的情况 Y3@\uM`2#
29.the prior year‘s working papers 以前年度工作底稿 gS{hfDpk,h
30.minutes of meeting 会议纪要 K8`Jl=}z%&
31.business risks 经营风险 }dcXuX4{r
32.appropriateness 适当性 Hl-!rP.?0
33.accounting estimate 会计估计 _~~:@fy
34.management representations 管理层声明 r9nH6 Md\
35.going concern assumption 持续经营假设 -OV:y],-
36.audit plan 审计计划 u&{}hv&FY
37.significant audit areas 重点审计领域 .m%/JquMFM
38.error 错误 jZwv!-:
39.fraud舞弊 U8TH} 9Q
40.modified or additional procedures 修改或追加审计程序 3ht>eaHi
41.misappropriation of assets 侵占资产 `! ~~Wf'
42.transactions without substance 虚假交易 pT3p!/pl3
43.unusual pressures 异常压力 pFE&`T@ <
44.the suspected noncompliance 涉嫌存在违法行为 B-'
oB>
|
45.materialiy 重要性 C1w~z4Qp
46.exceed the materiality level 超过重要性水平 CB V(H$d
47.approach the materiality level 接近重要性水平 #._%~}U
48.an acceptably low level 可接受水平 me-Tv7WL
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 o[Ojl.r<
50.misstatements or omissions 错报或漏报 B=)&43)\
51.aggregate 总计 'dJ#NT25
52.subsequent events 期后事项 @o4+MQFn
53.adjust the financial statements 调整财务报表 7G6XK
54.perform additional audit procedures 实施追加的审计程序 MR4e.+#E
55.audit risk 审计风险 Fu0"Asxce
56.detection risk 检查风险 st~
1[in
57.inappropriate audit opinion 不适当的审计意见 j"G1D-S:
58.material misstatement 重大的错报 0_nY70B
59.tolerable misstatement 可容忍错报 Dsq_}6
l{
60.the acceptable level of detection risk 可接受的检查风险 aC$-riP,?'
61.assessed level of material misstatement risk 重大错报风险的评估水平 j}P
xq
62.simall business 小规模企业 (41BUX
63.accounting system 会计系统 z}Y23W&sX
64.test of control 控制测试 p@B/S(Xi
65.walk-through test 穿行测试 f@JMDJ
66.communication 沟通 ,Sz`$'^c
67.flow chart 流程图 &lbZTY}
68.reperformance of internal control 重新执行 )9F o
69.audit evidence 审计证据 {WokH;a/
70.substantive procedures 实质性程序 }5_[t9LX
71.assertions 认定 </xz
V<Pi
72.esistence 存在 )w.+( v(
73.occurrence 发生 k OYF]^uJ
74.completeness 完整性 ]0[Gc
\h}
75.rights and obligations 权利和义务 9Yu63s ia
76.valuation and allocation 计价和分摊 9, A(|g
77.cutoff 截止 +M )ep\j
78.accuracy 准确性 p2m@0ou
79.classification 分类 (RXOv"''=
80.inspection 检查 ?+3vK=Rf}
81.supervision of counting 监盘 ub/Z'!
82.observation 观察 FYwMmb
~3
83.confirmation 函证 V]E#N
84.computation 计算 =7^rKrD
85.analytical procedures 分析程序 +/"Ws'5E
86.vouch 核对 ?=u/&3Cw
87.trace 追查 -4 *94<
88.audit sampling 审计抽样 8x)&4o@
89.error 误差 s&Bk@a8
90.expected error 预期误差 11"- taWj
91.population 总体 5Z8Zb.
92.sampling risk 抽样风险 X283 . ?
93.non- sampling risk 非抽样风险 seQSDCsvw*
94.sampling unit 抽样单位 ig-V^P
95.statistical sampling 统计抽样 /z=xEnU#
96.tolerable error 可容忍误差 cd&^ vQL8
97.the risk of under reliance 信赖不足风险 CBkI!
In2
98.the risk of over reliance 信赖过度风险 ?"hrCEHV{9
99.the risk of incorrect rejection 误拒风险 c+BD37S
100. the risk of incorrect acceptance 误受风险 S['rfD>9
101.working trial balance 试算平衡表 %-nYK3
102.index and cross-referencing 索引和交叉索引 ]n \Qa
103.cash receipt 现金收入 EWb'#+BP
104.cash disbursement 现金支出
YLXLaC[
105.bank statement 银行对账单 wOMrUWB0
106.bank reconciliation 银行存款余额调节表 z_i
(o
107.balance sheet date 资产负债表日 s0zN#'o]
108.net realizable value 可变现净值 pA%}CmrMq
109.storeroom 仓库 9V'ok.B.x
110.sale invoice 销售发票 mRurGaR
111.price list 价目表 i]cD{hv
112.positive confirmation request 积极式询证函 _ww>u""B~
113.negative confirmation request 消极式询证函 w$)NW57[|
114.purchase requisition 请购单 *XU2%"Sc
115.receiving report 验收报告 /VmtQ{KTt+
116.gross margin 毛利 VYR<x QA
117.manufacturing overhead 制造费用 '9ki~jtf=
118.material requisition 领料单 H1t`fyri2
119.inventory-taking 存货盘点 cko^_V&x
120.bond certificate 债券 +nIjW;RU
121.stock certificate 股票 %#jW
122.audit report 审计报告 k#g` n3L
123.entity 被审计单位 \PzJ66DL!
124.addressee of the audit report 审计报告的收件人 '5)PYjMnH
125.unqualified opinion 无保留意见 CyV2=o!F w
126.qualified opinion 保留意见 '+s ?\X4VC
127.disclaimer of opinion 无法表示意见 cb3Q{.-.#
128.adverse opinion 否定意见 3LkcK1x.
1PN!1= F}
A (1)ABC 作业基础成本计算 q\$k'(k>35
A (2)absorbed overhead 已吸收制造费用 QomihQnc
A (3)absorption costing 吸收成本计算 d}w}VL8l
A (4)account 账户,报表 94}y,\S~
A (5)accounting postulate 会计假设 Pf:;iXH?
A (6)accounting series release 会计公告文件 Dq~\U&U\$
A (7)accounting valuation 会计计价 sd5)We
A (8)account sale 承销清单 kf:Nub+h t
A (9)accountability concept 经营责任概念 L%`MoTpKq
A (10)accountancy 会计职业 {y%|Io`P
A (11)accountant 会计师 KY'x;\0
g
A (12)accounting 会计 ;Tec)Fl
A (13)agency cost 代理成本 FokSg[)5
A (14)accounting bases 会计基础 <\'aUfF v
A (15)accounting manual 会计手册 xxQgX~'x
A (16)accounting period 会计期间 -`A+Qp
)
A (17)accounting policies 会计方针 Y-s
6Z\
A (18)accounting rate of return 会计报酬率 'Ul^V
A (19)accounting reference date 会计参照日 *%ta5a
A (20)accounting reference period 会计参照期间 }Pm;xHnf&
A (21)accrual concept 应计概念 1wg#4h43l
A (22)accrual expenses 应计费用 Vo;0i$
A (23)acid test ration 速动比率(酸性测试比率) Pr_DMu
A (24)acquisition 购置 }rQ0*h
A (25)acquisition accounting 收购会计 i )!+`w*Y
A (26)activity based accounting 作业基础成本计算 [9;[g~;E%m
A (27)adjusting events 调整事项 ;U&~
tpd
A (28)administrative expenses 行政管理费 |4j'KM;U
A (29)advice note 发货通知 |%g)H,6c
A (30)amortization 摊销 ANRZQpnXQ
A (31)analytical review 分析性检查 dAr=X4LE
A (32)annual equivalent cost 年度等量成本法 ILIv43QKM(
A (33)annual report and accounts 年度报告和报表 M#.dF{%%
A (34)appraisal cost 检验成本 9]^q!~u
A (35)appropriation account 盈余分配账户 F|&%Z(@a
A (36)articles of association 公司章程细则 GD1L6kVd1
A (37)assets 资产 (XNd]G
A (38)assets cover 资产保障
<64#J9T^
A (39)asset value per share 每股资产价值 EEP&Y?
A (40)associated company 联营公司 aQj"FUL
A (41)attainable standard 可达标准 j
6dlAe
4jw q
$G
A (42)attributable profit 可归属利润 =bOMtQ]
A (43)audit 审计
tRbZX{
A (44)audit report 审计报告 !q1XyQX
A (45)auditing standards 审计准则 jGUegeq
A (46)authorized share capital 额定股本 8I7JsCj
A (47)available hours 可用小时 bHg 0,
N
A (48)avoidable costs 可避免成本 T[- %b9h>
B (49)back-to-back loan 易币贷款 Dn48?A[v
B (50)backflush accounting 倒退成本计算 )S9}uOG#
B (51)bad debts 坏帐 k{
$,FQ4
B (52)bad debts ratio 坏帐比率 [M2xF<r6t
B (53)bank charges 银行手续费 OyQ[}w3o|
B (54)bank overdraft 银行透支 KP_7h/e
B (55)bank reconciliation 银行存款调节表 a/n~#5-
B (56)bank statement 银行对账单 >?jmeD3u
B (57)bankruptcy 破产 iSNbbu#
B (58)basis of apportionment 分摊基础 r-_-/O"l
B (59)batch 批量 zbJ}@V
B (60)batch costing 分批成本计算 l%
p4.CX
B (61)beta factor B(市场)风险因素 w>4( hGO
B (62)bill 账单 H<"EE15
B (63)bill of exchange 汇票 ybv]wBpM:
B (64)bill of landing 提单 ;;N#'.xD
B (65)bill of materials 用料预计单
&MBm1T|Y
B (66)bill payable 应付票据 NNBT.k3)
B (67)bill receivable 应收票据 o QR?H
B (68)bin card 存货记录卡 \j4!dOGZ
B (69)bonus 红利 Ckhwd
B (70)book-keeping 薄记 Mehp]5*
B (71)Boston classification 波士顿分类 24*3m&fA*K
B (72)breakeven chart 保本图 8l<~zIoO
B (73)breakeven point 保本点 75iudki
B (74)breaking-down time 复位时间 \[
W`hhJ
B (75)budget 预算 k>=wwPy
B (76)budget center 预算中心 TA+#{q+a
B (77)budget cost allowance 预算成本折让 !1mAq+q!
B (78)budget manual 预算手册 iV:\,<8d
B (79)budget period 预算期间 y\:,.cZ+TQ
B (80)budgetary control 预算控制 .uB[zJc
B (81)budgeted capacity 预算生产能力 hVdGxT]6
B (82)burden 制造费用
!Pu7%nV.
B (83)business center 经营中心 ]d*O>Pm
B (84)business entity 营业个体 *f SX3Dk
B (85)business unit 经营单位 1pqYB]*u_
B (86)buy-out management 管理性购买产权 GuF-HP}xM
B (87)by-product 副产品 G+WCE*
C (88)called-up share capital 催缴股本 D>kkA|>
C (89)capacity 生产能力 nyZ?m
C (90)capacity ratios 生产能力比率 D=)qd@,K
C (91)capital 资本 qv`:o
`
C (92)capital assets pricing model资本资产计价模式 w$`u_P|@E:
C (93)capital commitment 承诺资本 r#d]"3tH
C (94)capital employed 已运用的资本 <)+;Bg
C (95)capital expenditure 资本支出 {"0n^!
C (96)capital expenditureauthorization 资本支出核准 .:/X~{
C (97)capital expenditure control 资本支出控制 ZJQkZ_9@2
C (98)capital expenditure proposal资本支出申请 fN
1:'d
C (99)capital funding planning 资本基金筹集计划 DvTbt?i[
C (100)capital gain 资本收益 hDbZ62DDN
C (101)capital investment appraisal资本投资评估 V3_qqz}`r
C (102)capital maintenance 资本保全 nTsPX Tat
C (103)capital resource planning 资本资源计划 <JZa
C (104)capital surplus 资本盈余 w$749jGx
C (105)capital turnover 资本周转率 zu1gP/
C (106)card 记录卡 Pd(n|t3[8
C (107)cash 现金 WX+@<y}%
C (108)cash account 现金账户 tAb3ejCo?
C (109)cash book 现金账薄 JV!}"[
C (110)cash cow 金牛产品 r?x~`C
C (111)cash flow 现金流量 Ds\f?\Em
C (112)cash discounted 现金贴现 /sl#M
C (113)cash flow budget 现金流量预算 d%Ku'Jy
C (114)cash flow statement 现金流量表 l4OPzNc'
C (115)cash ledger 现金分类账 vf`]
C (116)cash limit 现金限额 #|lVQ@=
C (117)CCA 现时成本会计 qt%/0
C (118)center 中心 K=2j}IPe
C (119)changeover time 变更时间 l`];CALA4
C (120)chartered entity 特许经济个体 3iiOxg?j
C (121)cheque 支票 ezd@>(hJ
C (122)cheque register 支票登记薄 lqKwjJtX
C (123)coin analysis 零钱分类 ]o_E]5"jO
C (124)classification 分类 s'@@q
C (125)clock card 工时卡 Pv@;)s(-
C (126)code 代码 _"'-fl98*
C (127)commitment accounting 承诺确认会计 1xwq:vFC.
C (128)common cost 共同成本 [92bGR{
C (129)company limited byguarantee 有限担保责任公司
16I(S
C (130)company limited shares 股份有限公司 gOk^("@
C (131)competitive position 竞争能力状况 yAc}4*;T/
C (132)concept 概念 |nO}YU\E
C (133)conglomerate 跨行业企业 q{.~=~
C (134)consistency concept 一致性概念 tQ4{:WPG
C (135)consolidated accounts 合并报表 zyI4E\
C (136)consolidation accounting 合并会计 l1RFn,Tzr
C (137)consortium 财团 m$$98N
C (138)contingency plan 应急计划 CY9`HQ1
C (139)contingent liabilities 或有负债 J~G"D-l<9/
C (140)continuous operation 连续生产 1x|/z,
C (141)contra 抵消 o-t!z'\lO
C (142)contract cost 合同成本 ?/ s=E+
C (143)contract costing 合同成本计算 #/pZ#ny
C (144)contribution 贡献毛益 1'* {VmM
C (145)contribution centre 贡献中心 ;"GI~p2~7
C (146)contribution chart 贡献图 NPR{g!tK%
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Iyvl6
C (148)contribution to salesration 贡献毛益对销售比率 ,#-^
C (149)control 控制 >JhIRf
C (150)control account 控制帐户 Z8Clm:S
C (151)control limits 控制限度 #kGxX@0
C (152)controllability concept 可控制概念 on1mu't_;
C (153)controllable cost 可控制成本 jfrUOl'l
C (154)conversion cost 加工成本 2!Ex55
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 O~&l.>??
C (156)corporate appraisal 公司评估 L:EJ+bNG
C (157)corporate planning 公司计划 :Zd# }P
C (158)corporate social reporting 公司社会报告 >Y/1%Hp9
C (159)corporation 股份公司 v]27+/a$c
C (160)cost 成本
oApI/o
C (161)cost account 成本帐户 l+
<x
C (162)cost accounting 成本会计 LGCL*Qbsg
C (163)cost accounting manual 成本手册 .< vg[
C (164)cost accounts calendar 成本报表的日历时间 T}]Ao
C (165)cost adjustment 成本调整 ^NLKX5
Q
C (166)cost allocation 成本分配 (^Do#3
C (167)cost apportionment 成本分摊 L ou4M
C (168)cost attribution 成本归属 qkUr5^1
C (169)cost audit 成本审计 aLXA9?
C (170)cost behaviour 成本性态 cuk2\> Xl
C (171)cost benefit analysis 成本效益分析 j)IK
C (172)cost center 成本中心 a\m10Ih:
C (173)cost driver 成本动因