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注会《审计》英语常用词汇 <>3)S`C`p
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1.audit 审计 TQ4@|S:OF
2.attestation 鉴证 (9'^T
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3.credibility 可信赖程度 7N9NeSH
4.audit of financial statements 财务报表审计 }g}Eh>U
5.agreed-upon procedures 执行商定程序 CFaY= Cy
6.high levels of assurance 高水平保证 !$Nj
!
7.compilation 编制 (&:gD4.
8.reliability 可靠性 'h*jL@%TT
9.relevance 相关性 XNJ4T]><
10.professional skepticism 职业谨慎 "}]$ag!`q$
11.objectivity 客观性 !
xCo{U=
12. professional competence 专业胜任能力 I^?tF'E
13.Senior/CPA-in-charge 项目经理 PXb$]HV
14.audit engagement letter 业务约定书 M5^Y
W#e
15.recurring audit 连续审计 A'|!O:s
16.the client 委托人 W7>2&$
17.change CPA 更换注册会计师 9@
tp#
18.the existing CPA 现任注册会计师 Zl9@E;|=
19.the successor CPA 后任注册会计师 $GJT
20.the preceding CPA前任注册会计师 3z+l-QO8
21.issue the audit report 出具审计报告 i>F=XE
22.expert 专家 {OU|'
23.the board of directors 董事会 g$nS6w|5H
24.knowledge of the entity‘ s business 了解被审计单位情况 kWzN {]v
25.assess material misstatement risks评估重大错报风险 Aedf
(L7\
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 $coO~qvU
27.a general knowledge of —— 初步了解―――的情况 & LE5'.s
28.a more knowledge of—— 进一步了解的情况 z5>I9R^q;
29.the prior year‘s working papers 以前年度工作底稿 V'vR(Wx
30.minutes of meeting 会议纪要 Mbi]EZ
31.business risks 经营风险 !/zRw-q3B
32.appropriateness 适当性 [xMa^A>p
33.accounting estimate 会计估计 $]2)r[eA)
34.management representations 管理层声明 f`9
Mcli!
35.going concern assumption 持续经营假设 >fPo_
@O
36.audit plan 审计计划 $83B10OQ&L
37.significant audit areas 重点审计领域 EApKN@<"
38.error 错误 ZaFt4#
39.fraud舞弊 d
]P~
40.modified or additional procedures 修改或追加审计程序 TQa}Ps
41.misappropriation of assets 侵占资产 PVCoXOqh
42.transactions without substance 虚假交易 ~6 6xO9s
43.unusual pressures 异常压力 ~^mUu`@r
44.the suspected noncompliance 涉嫌存在违法行为 /)P}[Q4
45.materialiy 重要性 y~SVD@
46.exceed the materiality level 超过重要性水平 COrk (
V
47.approach the materiality level 接近重要性水平 ~3&{`9Y
48.an acceptably low level 可接受水平 ,lyW'<~gA
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 }#XFa#
50.misstatements or omissions 错报或漏报 GtA`0B
51.aggregate 总计 U ZM #O
52.subsequent events 期后事项 '%Ng lC[J
53.adjust the financial statements 调整财务报表 2QfN.<[-
54.perform additional audit procedures 实施追加的审计程序 FKa";f"
55.audit risk 审计风险 ;a:H-iC
56.detection risk 检查风险 J!I)G&:
57.inappropriate audit opinion 不适当的审计意见 m~=~DMj
58.material misstatement 重大的错报 'Uok<;
59.tolerable misstatement 可容忍错报 OmYVJt_
60.the acceptable level of detection risk 可接受的检查风险 M([#Py9h
61.assessed level of material misstatement risk 重大错报风险的评估水平 ud1M-lY\U
62.simall business 小规模企业 Swi#^i
63.accounting system 会计系统 CD|[PkjW
64.test of control 控制测试 ahBqYAK9
65.walk-through test 穿行测试 D &
@]
66.communication 沟通 hp\&g2_S0W
67.flow chart 流程图 \o9 \ikR
68.reperformance of internal control 重新执行
TCtZ2
<'
69.audit evidence 审计证据 qNp1<QO0
70.substantive procedures 实质性程序 #/)t]&n
71.assertions 认定 X#Bb?Pv
72.esistence 存在 MmuT~d/
73.occurrence 发生 I=Y>z^4
74.completeness 完整性 a?cJl
75.rights and obligations 权利和义务 e[S`Dm"i)'
76.valuation and allocation 计价和分摊 p?@ %/!S
77.cutoff 截止 'rQ"Dc
1D
78.accuracy 准确性 wj|Zn+{"nF
79.classification 分类 pSZ2>^";
80.inspection 检查 c OYDN[k
81.supervision of counting 监盘 op,L3:R\Z
82.observation 观察 TkbaoD
83.confirmation 函证 PNU(;&2<
84.computation 计算 em$pU*`P
85.analytical procedures 分析程序 FL0uY0K
86.vouch 核对 7nZPh3%
87.trace 追查 6 SSDc/
88.audit sampling 审计抽样 FR&`R
89.error 误差 s27IeF3
90.expected error 预期误差 o5<<vvdA
91.population 总体 l'@-?p(Vuw
92.sampling risk 抽样风险 NW3c_]`=
93.non- sampling risk 非抽样风险 Z:;}
94.sampling unit 抽样单位 <g4}7l
8
95.statistical sampling 统计抽样 tYS4"Nfb+
96.tolerable error 可容忍误差 Wboh2:TH:
97.the risk of under reliance 信赖不足风险 "
qI99
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98.the risk of over reliance 信赖过度风险 wb-yAQ8
99.the risk of incorrect rejection 误拒风险 vW63j't_
100. the risk of incorrect acceptance 误受风险 IgT`on3Y
101.working trial balance 试算平衡表 t>"%exdoZ
102.index and cross-referencing 索引和交叉索引 x-^6U
103.cash receipt 现金收入 gT+/nSrLV
104.cash disbursement 现金支出 xNP_>Qa~
105.bank statement 银行对账单 8~sP{V%
106.bank reconciliation 银行存款余额调节表 0}{xH
107.balance sheet date 资产负债表日 azcPeAe
108.net realizable value 可变现净值 WWT1= #"
109.storeroom 仓库 3>,}N9P-v
110.sale invoice 销售发票 ao(T81
111.price list 价目表 _GOSqu!3Y
112.positive confirmation request 积极式询证函 dWqn7+:
113.negative confirmation request 消极式询证函 a"8[,A3
114.purchase requisition 请购单 >.h:Y5
115.receiving report 验收报告 S{YzHK
116.gross margin 毛利 )Q)qz$h@
117.manufacturing overhead 制造费用 ~j0rORy]
118.material requisition 领料单 ngY%T5-
119.inventory-taking 存货盘点 /
)0hsQs
120.bond certificate 债券 .
,7bGY 1$
121.stock certificate 股票 0p.bmQSH
122.audit report 审计报告 gk ]QR.
123.entity 被审计单位 g 7oY 1;
124.addressee of the audit report 审计报告的收件人 Onmmcem
125.unqualified opinion 无保留意见 'U@
o!\=a
126.qualified opinion 保留意见 |WS)KR !
127.disclaimer of opinion 无法表示意见 Cs $5Of(
128.adverse opinion 否定意见 GQ_KYS{
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A (1)ABC 作业基础成本计算 ;C]Ufk
A (2)absorbed overhead 已吸收制造费用 8hRcB[F~S
A (3)absorption costing 吸收成本计算 :<%bAn
A (4)account 账户,报表 M5xJ_yjG
A (5)accounting postulate 会计假设 8:cbr/F<
A (6)accounting series release 会计公告文件 9&Y@g)+2
A (7)accounting valuation 会计计价 OvdT* g=8*
A (8)account sale 承销清单 rk=D5E7
A (9)accountability concept 经营责任概念 [P$Xr6#
A (10)accountancy 会计职业 x)5}:b1B=
A (11)accountant 会计师 ZWs
A (12)accounting 会计 tDByOml8Ix
A (13)agency cost 代理成本 4=PjS<Lu8
A (14)accounting bases 会计基础 Et>#&Nw8
A (15)accounting manual 会计手册 $JE,u'JQ
A (16)accounting period 会计期间 b*|~F
A (17)accounting policies 会计方针 37AVk`a
A (18)accounting rate of return 会计报酬率 i1iP'`r
A (19)accounting reference date 会计参照日 g40Hj Y
A (20)accounting reference period 会计参照期间 %E?Srs}j
A (21)accrual concept 应计概念 J0G@]H
A (22)accrual expenses 应计费用 TS<d?:
A (23)acid test ration 速动比率(酸性测试比率) j0
=6B
A (24)acquisition 购置 QV4|f[Ki%
A (25)acquisition accounting 收购会计 ?vXgHDs^T
A (26)activity based accounting 作业基础成本计算 _0/unJl`
A (27)adjusting events 调整事项 tj
dPia
A (28)administrative expenses 行政管理费 b
F=MQ
A (29)advice note 发货通知 Hq@+m!
A (30)amortization 摊销 'o$j~Mr
A (31)analytical review 分析性检查 b|#=kPVgL}
A (32)annual equivalent cost 年度等量成本法 ZR
.k'
A (33)annual report and accounts 年度报告和报表 0RR |!zEu
A (34)appraisal cost 检验成本 Mk!Fy]3
A (35)appropriation account 盈余分配账户 4;`z6\u9-
A (36)articles of association 公司章程细则 rb?7i&-
A (37)assets 资产 Y$'j9bUJ
A (38)assets cover 资产保障 .ZXoRT
A (39)asset value per share 每股资产价值 .35(MFvq!
A (40)associated company 联营公司 nep#L>LP$x
A (41)attainable standard 可达标准 5Rqdo\vE
C=D*
A (42)attributable profit 可归属利润 'Waazk[@O
A (43)audit 审计 blc?[ [,!
A (44)audit report 审计报告 Xr*I`BJ
A (45)auditing standards 审计准则 MBLZ:A |
C
A (46)authorized share capital 额定股本 k
%I83,+
A (47)available hours 可用小时
j,n:%5P\v
A (48)avoidable costs 可避免成本 iO L$| Z(
B (49)back-to-back loan 易币贷款 p_$^keOL
B (50)backflush accounting 倒退成本计算 1\hLwG6Jj
B (51)bad debts 坏帐 (m]l -R
e
B (52)bad debts ratio 坏帐比率 /ViY:-8s
B (53)bank charges 银行手续费 LF|0lAr
B (54)bank overdraft 银行透支 zAgX{$/Fg
B (55)bank reconciliation 银行存款调节表 *A-_*A
B (56)bank statement 银行对账单 w[~G^x&
B (57)bankruptcy 破产 (
eV,f
B (58)basis of apportionment 分摊基础 x#{!hL
5G
B (59)batch 批量 84ij4ZYe
B (60)batch costing 分批成本计算 +Z`=iia>
B (61)beta factor B(市场)风险因素 F^UtZG+
B (62)bill 账单
Y@,iDQ
B (63)bill of exchange 汇票 E'iE#He
B (64)bill of landing 提单 0R
x#Fm
B (65)bill of materials 用料预计单 vPkLG*d8
B (66)bill payable 应付票据 !gh8 Qs
B (67)bill receivable 应收票据 {3Inj8a=?A
B (68)bin card 存货记录卡 yT^x0?U
B (69)bonus 红利 =m.Nm -g
B (70)book-keeping 薄记 l9K`+c+t
B (71)Boston classification 波士顿分类 Bdo{zv&A
B (72)breakeven chart 保本图 eORXyh\K
B (73)breakeven point 保本点 Pnytox
B (74)breaking-down time 复位时间 x&B&lFmo8
B (75)budget 预算 *s6x
B (76)budget center 预算中心 Y6{^cZ!=
B (77)budget cost allowance 预算成本折让 4o>y9
B (78)budget manual 预算手册 bY_'B5$.^2
B (79)budget period 预算期间 7x)Pt@c
B (80)budgetary control 预算控制 Okq,p=D6
B (81)budgeted capacity 预算生产能力 )O'LE&kQ|
B (82)burden 制造费用 hSehJjEoM
B (83)business center 经营中心 -()WTdIy
B (84)business entity 营业个体 k
9i
W1
B (85)business unit 经营单位 =<]`'15"V
B (86)buy-out management 管理性购买产权 <4r8H-(%
B (87)by-product 副产品 fCt|8,-H
C (88)called-up share capital 催缴股本 vh,(]t
C (89)capacity 生产能力 D4%J!L<P
C (90)capacity ratios 生产能力比率 ;"
dX]":
C (91)capital 资本 o78u>O y
C (92)capital assets pricing model资本资产计价模式 N'{[BA(eE
C (93)capital commitment 承诺资本 xHgC':l(0
C (94)capital employed 已运用的资本 -K{R7
C (95)capital expenditure 资本支出
<':h/d
C (96)capital expenditureauthorization 资本支出核准 MA
.;=T
C (97)capital expenditure control 资本支出控制 R"ON5,E
C (98)capital expenditure proposal资本支出申请 $;v! ,>
C (99)capital funding planning 资本基金筹集计划 gL<n?FG4b
C (100)capital gain 资本收益 (MGgr
C (101)capital investment appraisal资本投资评估 <Gpji5f2
C (102)capital maintenance 资本保全 ~ l}f@@u
C (103)capital resource planning 资本资源计划 ?
AfThJc
C (104)capital surplus 资本盈余 s8-RXEPb
C (105)capital turnover 资本周转率 {Y~>&B5
C (106)card 记录卡 tN#C.M7.'7
C (107)cash 现金 r1!1u7dr
t
C (108)cash account 现金账户 yr\ClIU
C (109)cash book 现金账薄 h<9vm[ .
C (110)cash cow 金牛产品 [?K>s>it
C (111)cash flow 现金流量 mTe3%( LD
C (112)cash discounted 现金贴现 8}n<3_
C (113)cash flow budget 现金流量预算 %q5dV<X'c
C (114)cash flow statement 现金流量表 <]Td7-n
C (115)cash ledger 现金分类账 rLTBBvV
C (116)cash limit 现金限额 7hJX
C (117)CCA 现时成本会计 bEcs(Mc~
C (118)center 中心 gvP-doA7W
C (119)changeover time 变更时间 kcS7)"/ zC
C (120)chartered entity 特许经济个体 @i ~ A7L0/
C (121)cheque 支票 kf@JEcKV
C (122)cheque register 支票登记薄 dD,}
i$
C (123)coin analysis 零钱分类 21TR_0g&<
C (124)classification 分类 KV0*dB;
C (125)clock card 工时卡 b1Vr>:sK47
C (126)code 代码 jNj;#C)
C (127)commitment accounting 承诺确认会计 suE K;Bk9
C (128)common cost 共同成本 >zJHvb)b\
C (129)company limited byguarantee 有限担保责任公司 )N 3^r>(e<
C (130)company limited shares 股份有限公司 ]SJ#:7
C (131)competitive position 竞争能力状况 N7?]eD
C (132)concept 概念 T0 K!Msz
C (133)conglomerate 跨行业企业 E2DfG^sGV
C (134)consistency concept 一致性概念 B:h<iU:'D
C (135)consolidated accounts 合并报表 X]y:uD{
C (136)consolidation accounting 合并会计 ]bds~OY5 U
C (137)consortium 财团 88HqP!m%P:
C (138)contingency plan 应急计划 q>_<\|?%x
C (139)contingent liabilities 或有负债 `W86]ut[
C (140)continuous operation 连续生产 GDSV:]hL
C (141)contra 抵消 !hVbx#bXl
C (142)contract cost 合同成本 Snk+ZQ-
C (143)contract costing 合同成本计算 $0$sM/
%
C (144)contribution 贡献毛益 MpOU>\
C (145)contribution centre 贡献中心 ?^VPO%
C (146)contribution chart 贡献图 6Vnq|;W3Zv
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 @43psq1
C (148)contribution to salesration 贡献毛益对销售比率 3sr_V~cZ9
C (149)control 控制 G*IP?c>=
C (150)control account 控制帐户 G*z\
^H
C (151)control limits 控制限度 "pkdZ
C (152)controllability concept 可控制概念 <WP@q&^k\
C (153)controllable cost 可控制成本 QIiy\E%
C (154)conversion cost 加工成本 )Qb,zS6
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 i"&FW&W
C (156)corporate appraisal 公司评估 |Gic79b
C (157)corporate planning 公司计划 yzN
[%/
C (158)corporate social reporting 公司社会报告 Ki><~!L
C (159)corporation 股份公司 |aDBp
C (160)cost 成本 hDxq9EF
C (161)cost account 成本帐户 ;VE y{%nF
C (162)cost accounting 成本会计 rZ?:$],U!
C (163)cost accounting manual 成本手册 ^m z9sV
C (164)cost accounts calendar 成本报表的日历时间 #gbB// <
C (165)cost adjustment 成本调整 ~5,^CTAM
C (166)cost allocation 成本分配 K
/W=r
C (167)cost apportionment 成本分摊 l~E~! MR
C (168)cost attribution 成本归属 ,D{7=mDVm
C (169)cost audit 成本审计 gsL=_#
?
C (170)cost behaviour 成本性态 :|;@FkQ
C (171)cost benefit analysis 成本效益分析 rpKZ>S|7+)
C (172)cost center 成本中心 7}&:07U
C (173)cost driver 成本动因