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注会《审计》英语常用词汇 L4By5)
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1.audit 审计 o+A7hBM^
2.attestation 鉴证 N5
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3.credibility 可信赖程度 w:&""'E
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 xL}i9ozZ
6.high levels of assurance 高水平保证 &?<uR)tl
7.compilation 编制 tpfgUZ{
8.reliability 可靠性 --yF%tRMP
9.relevance 相关性 ER0
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10.professional skepticism 职业谨慎 EX8JlA\-W
11.objectivity 客观性 AIF?>wgq
12. professional competence 专业胜任能力 > p`,
13.Senior/CPA-in-charge 项目经理 p|>*M\LE#
14.audit engagement letter 业务约定书 u'Y
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15.recurring audit 连续审计
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16.the client 委托人 >O'\
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17.change CPA 更换注册会计师 /6x&%G:m#
18.the existing CPA 现任注册会计师 l|CM/(99-
19.the successor CPA 后任注册会计师 z@*E=B1L
20.the preceding CPA前任注册会计师 r- 8
Awa
21.issue the audit report 出具审计报告 q_
M N
22.expert 专家 coP->&(@U#
23.the board of directors 董事会 %(
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24.knowledge of the entity‘ s business 了解被审计单位情况 KVi6vdgD
25.assess material misstatement risks评估重大错报风险 7?P'f3)fG
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 |IgR1kp+.
27.a general knowledge of —— 初步了解―――的情况 %~rEJB@{
28.a more knowledge of—— 进一步了解的情况 lriezI
29.the prior year‘s working papers 以前年度工作底稿 "LBMpgpU
30.minutes of meeting 会议纪要 i3-5~@M
31.business risks 经营风险
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32.appropriateness 适当性 _l
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33.accounting estimate 会计估计 v%tjZ5x
34.management representations 管理层声明 ]RVu[k8
35.going concern assumption 持续经营假设 H.5
6
36.audit plan 审计计划 $BqiC!~
37.significant audit areas 重点审计领域 7?.uAiM'zT
38.error 错误 {X
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39.fraud舞弊 'L /)9.29
40.modified or additional procedures 修改或追加审计程序 7 N}@zPAZ
41.misappropriation of assets 侵占资产 L&\W+k
42.transactions without substance 虚假交易 B=SA
+{o
43.unusual pressures 异常压力 tXE/aY*I
44.the suspected noncompliance 涉嫌存在违法行为 )gpN
5TDd
45.materialiy 重要性 Dri6\/0
46.exceed the materiality level 超过重要性水平 vYgJu-Sl
47.approach the materiality level 接近重要性水平 B'Yx/c&n
48.an acceptably low level 可接受水平 &RR;'wLoQT
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 FFT)m^4p.
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 D*l(p5[
52.subsequent events 期后事项 1[P}D~ nQ
53.adjust the financial statements 调整财务报表 2&hv6Y1
54.perform additional audit procedures 实施追加的审计程序 }8'_M/u\
55.audit risk 审计风险 j{C~wy!J
56.detection risk 检查风险 ;>,B(Xz4i
57.inappropriate audit opinion 不适当的审计意见 ={g"cx
58.material misstatement 重大的错报 l)r\SE1
59.tolerable misstatement 可容忍错报 |nMjv]#
60.the acceptable level of detection risk 可接受的检查风险 :Drf]D(sMX
61.assessed level of material misstatement risk 重大错报风险的评估水平 ,Yag! i>;
62.simall business 小规模企业 2/SUEnaLy_
63.accounting system 会计系统 ,='Ihi
64.test of control 控制测试 z,Xj$wl
65.walk-through test 穿行测试 &A:&2sP8
66.communication 沟通 GRc)3
2,
67.flow chart 流程图 Tv%7=P;r
68.reperformance of internal control 重新执行 ZayJllaq^
69.audit evidence 审计证据 .ATpwFal
70.substantive procedures 实质性程序 F:zmO5L5
71.assertions 认定 [REH*_
72.esistence 存在 +|C@B`h
73.occurrence 发生 O>E}Lu;|
74.completeness 完整性 [I;C6p
75.rights and obligations 权利和义务 'a(y]QG
76.valuation and allocation 计价和分摊 0>[]Da}
77.cutoff 截止
b>5*G1
78.accuracy 准确性 6AIqoX*p
79.classification 分类 &Wy>t8DIK
80.inspection 检查 (-<hx~
81.supervision of counting 监盘 NSVE3
82.observation 观察 A6z2KVk
83.confirmation 函证 %
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84.computation 计算 8Hq4ppC
85.analytical procedures 分析程序 .1(_7!m@
86.vouch 核对 VjM/'V5
87.trace 追查 'c~SE>
88.audit sampling 审计抽样 2K4Xu9-i:b
89.error 误差 L IKuK#
90.expected error 预期误差 ybpOk
91.population 总体 %=z>kU1|
92.sampling risk 抽样风险 a3n
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93.non- sampling risk 非抽样风险 zE;|MU@|
94.sampling unit 抽样单位 %C%3c4+Oh
95.statistical sampling 统计抽样 , S^y>
96.tolerable error 可容忍误差 V;^-EWNj
97.the risk of under reliance 信赖不足风险 8B ,S_0!
98.the risk of over reliance 信赖过度风险 gpq ,rOIK
99.the risk of incorrect rejection 误拒风险 @de ZZ
100. the risk of incorrect acceptance 误受风险 27}:f?2hbJ
101.working trial balance 试算平衡表 ESviWCh0Fl
102.index and cross-referencing 索引和交叉索引 [XPAI["
103.cash receipt 现金收入 Zl[EpXlZ
104.cash disbursement 现金支出 &q&z$Gc;m
105.bank statement 银行对账单 I484cR2.
106.bank reconciliation 银行存款余额调节表 e@c8Ce|0
107.balance sheet date 资产负债表日 !- [ZQ
108.net realizable value 可变现净值 7!qeIz
109.storeroom 仓库 "IS; o o$g
110.sale invoice 销售发票 E2l"e?AN~
111.price list 价目表 :@p]~{m :G
112.positive confirmation request 积极式询证函 <Z[Z&^
113.negative confirmation request 消极式询证函 |>P:R4P
114.purchase requisition 请购单 /#5rt&q
115.receiving report 验收报告 2V8"jc
116.gross margin 毛利 em7L`,
117.manufacturing overhead 制造费用 _9-;35D_
118.material requisition 领料单 )4o8SF7lz
119.inventory-taking 存货盘点 gHgqElr(
120.bond certificate 债券 foPM5+.G
121.stock certificate 股票
p7+>]sqX
122.audit report 审计报告 RJ'za1@z;b
123.entity 被审计单位 .NWsr*Tel
124.addressee of the audit report 审计报告的收件人 T6SYXQd>.
125.unqualified opinion 无保留意见 J3+qnT8X
126.qualified opinion 保留意见 BgN^].z&
127.disclaimer of opinion 无法表示意见 ka=A:biz
128.adverse opinion 否定意见 _R0O9sPTO
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A (1)ABC 作业基础成本计算 l _2Xao$
A (2)absorbed overhead 已吸收制造费用 3Ch42<
A (3)absorption costing 吸收成本计算 J<NpA(@^
A (4)account 账户,报表 ^0"fPG`
A (5)accounting postulate 会计假设 n[BYBg1yG
A (6)accounting series release 会计公告文件 L
D{~6RP
A (7)accounting valuation 会计计价 r:rPzq1
A (8)account sale 承销清单 ?gu!P:lZS
A (9)accountability concept 经营责任概念 Rxw+`ru
A (10)accountancy 会计职业 U4Zx1ieCKH
A (11)accountant 会计师 f*V^HfiQb
A (12)accounting 会计 ys)
A (13)agency cost 代理成本 1z; !)pG.
A (14)accounting bases 会计基础 ;Ym6ey0t
A (15)accounting manual 会计手册 +
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A (16)accounting period 会计期间 ao7M([ff
A (17)accounting policies 会计方针 Lcg1X3$G
A (18)accounting rate of return 会计报酬率 I+Y Z+
A (19)accounting reference date 会计参照日 ;
p+C0!B2
A (20)accounting reference period 会计参照期间 2/
)~$0
A (21)accrual concept 应计概念 >;G7ty[RX7
A (22)accrual expenses 应计费用 ^^V+0 l
A (23)acid test ration 速动比率(酸性测试比率) "tb KbFn9
A (24)acquisition 购置 X+;#^A3
A (25)acquisition accounting 收购会计 %U<lS.i
A (26)activity based accounting 作业基础成本计算 aA%x9\Y
A (27)adjusting events 调整事项 U_9|ED:
A (28)administrative expenses 行政管理费 79Aa~ +i'_
A (29)advice note 发货通知 ;p,Kq5,l
A (30)amortization 摊销
,LOx!
A (31)analytical review 分析性检查 V1i^#;
A (32)annual equivalent cost 年度等量成本法 ?!tO'}?
A (33)annual report and accounts 年度报告和报表 ?t;,Nk`jx
A (34)appraisal cost 检验成本 YY>&R'3[
A (35)appropriation account 盈余分配账户 u9 *ic~Nh
A (36)articles of association 公司章程细则 |+-b#Sa9
A (37)assets 资产 t|&hXh{
A (38)assets cover 资产保障 ,S}wOjb@
A (39)asset value per share 每股资产价值 Sw{rNzh%$
A (40)associated company 联营公司 (e
2.Ru
A (41)attainable standard 可达标准 SbtZhg=S_
QVb{+`.7
A (42)attributable profit 可归属利润 G{+zKs}~
A (43)audit 审计 2_6@&2
A (44)audit report 审计报告 [8b{Ybaz
A (45)auditing standards 审计准则 HS.eK#:N
A (46)authorized share capital 额定股本 ip|l3m$ Mi
A (47)available hours 可用小时 ,]@Sytky
A (48)avoidable costs 可避免成本 1<]?@[l<
B (49)back-to-back loan 易币贷款 wG 5H^>6u>
B (50)backflush accounting 倒退成本计算 /Zz[vf
B (51)bad debts 坏帐 pfMmDl5|
B (52)bad debts ratio 坏帐比率 5 yL"=3&+
B (53)bank charges 银行手续费 4SkCV
B (54)bank overdraft 银行透支 "NV~lJS%
B (55)bank reconciliation 银行存款调节表 sEa| 2$
B (56)bank statement 银行对账单 yTWicW7i
B (57)bankruptcy 破产 9WL$3z'*
B (58)basis of apportionment 分摊基础 rB =c
B (59)batch 批量 R|\kk?,u
B (60)batch costing 分批成本计算 8[)"+IFN
B (61)beta factor B(市场)风险因素 2"Ki5
B (62)bill 账单 fo;^Jg.
B (63)bill of exchange 汇票 gp\o|igT
B (64)bill of landing 提单 C9%A?'`
B (65)bill of materials 用料预计单 RHI?_gf&
B (66)bill payable 应付票据 s8*Q@0
B (67)bill receivable 应收票据 SQdK`]4
B (68)bin card 存货记录卡 xn<x/e
B (69)bonus 红利 qwuA[QkPi
B (70)book-keeping 薄记 S8e ?-rC
B (71)Boston classification 波士顿分类 }vX1@n7T6
B (72)breakeven chart 保本图 |v
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B (73)breakeven point 保本点 pQCW6X
B (74)breaking-down time 复位时间 iT~ gt/K
B (75)budget 预算 `!
)^g/>0i
B (76)budget center 预算中心 uF@DJX}>
B (77)budget cost allowance 预算成本折让 5BM rn0
B (78)budget manual 预算手册 Zu ![v0
B (79)budget period 预算期间 |zp}u (N
B (80)budgetary control 预算控制 70A* !v
B (81)budgeted capacity 预算生产能力 Cyp%E5b7
B (82)burden 制造费用 gGbJk&E
B (83)business center 经营中心 [58qC:
B (84)business entity 营业个体 P7qzZ
B (85)business unit 经营单位 Mgux(5`;
B (86)buy-out management 管理性购买产权 Z"9D1Uk
B (87)by-product 副产品 'DB'lP
C (88)called-up share capital 催缴股本 bl8y
o4
C (89)capacity 生产能力 ^Zq3K
C (90)capacity ratios 生产能力比率 E#yG}UWe
C (91)capital 资本 ?fvK<0S`
C (92)capital assets pricing model资本资产计价模式 &bwI7cO
C (93)capital commitment 承诺资本 i)MJP
*
C (94)capital employed 已运用的资本 "
Iz
M
:
C (95)capital expenditure 资本支出 GOY!()F
C (96)capital expenditureauthorization 资本支出核准 )VkH':yCM
C (97)capital expenditure control 资本支出控制 26-K:"
C (98)capital expenditure proposal资本支出申请 5J*h7
C (99)capital funding planning 资本基金筹集计划 M~*o =t
C (100)capital gain 资本收益 10..<v7
C (101)capital investment appraisal资本投资评估 bP1]:^ x@W
C (102)capital maintenance 资本保全 m$^v/pLkM
C (103)capital resource planning 资本资源计划 tZN'OoZ
C (104)capital surplus 资本盈余 9y*pn|A[F
C (105)capital turnover 资本周转率 ?[hkh8|
C (106)card 记录卡 &}b-aAt
C (107)cash 现金 <w0$0ku
C (108)cash account 现金账户 ]= 9^wS
C (109)cash book 现金账薄 \r&9PkHWo
C (110)cash cow 金牛产品 b[my5Ol
C (111)cash flow 现金流量 f5vsxP)Y[
C (112)cash discounted 现金贴现 'n7Ld6%1
C (113)cash flow budget 现金流量预算 X[$FjKZh=F
C (114)cash flow statement 现金流量表 F'JceU
C (115)cash ledger 现金分类账 V?-OI>
C (116)cash limit 现金限额 K7]+. f
C (117)CCA 现时成本会计 f2
6hB;n
C (118)center 中心 k`r`ZA(kQ-
C (119)changeover time 变更时间
W[oQp2 =
C (120)chartered entity 特许经济个体 "S0WFP\P+
C (121)cheque 支票 Yi#U~ h
C (122)cheque register 支票登记薄 Nr0}*8#j
C (123)coin analysis 零钱分类 nj
BK {
C (124)classification 分类 e'5sT#T9 l
C (125)clock card 工时卡 dW"=/UW
C (126)code 代码 6e At`L[K.
C (127)commitment accounting 承诺确认会计 "']|o ~B
C (128)common cost 共同成本 f]]UNS$AYQ
C (129)company limited byguarantee 有限担保责任公司 @LR :^>&*
C (130)company limited shares 股份有限公司 +jGSD@32>
C (131)competitive position 竞争能力状况 %j2ZQ/z
C (132)concept 概念 *waaM]u
C (133)conglomerate 跨行业企业 T8-,t];i
C (134)consistency concept 一致性概念 I@o42% w2
C (135)consolidated accounts 合并报表 U|)CZcM
C (136)consolidation accounting 合并会计 qI5`:PH%n
C (137)consortium 财团 Ggp. %kS6F
C (138)contingency plan 应急计划 ;wj8:9
;
C (139)contingent liabilities 或有负债 DjveMs$d
C (140)continuous operation 连续生产 |lVoL.Z,0
C (141)contra 抵消 NKE,}^C
C (142)contract cost 合同成本 b
=Oec%Adx
C (143)contract costing 合同成本计算 *_!}g
]
C (144)contribution 贡献毛益 fHR^?\VVp
C (145)contribution centre 贡献中心 ~)IiF.I b
C (146)contribution chart 贡献图 2H2Yxe7? -
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 oTLpq:9J
C (148)contribution to salesration 贡献毛益对销售比率 Xi81?F?[
C (149)control 控制 ;]sbz4?
C (150)control account 控制帐户 SH/^qDT'
C (151)control limits 控制限度 O}mz@-Z
C (152)controllability concept 可控制概念 .%T.sQ
C (153)controllable cost 可控制成本 8$V:+
u
C (154)conversion cost 加工成本 &ub0t9R
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ]U)Yg
C (156)corporate appraisal 公司评估 &BS*C} },
C (157)corporate planning 公司计划 \9T/%[r#
C (158)corporate social reporting 公司社会报告 xty)*$C>
C (159)corporation 股份公司 :|PgGhW
C (160)cost 成本 CKr5L
C (161)cost account 成本帐户 CH+mzy
C (162)cost accounting 成本会计 ^% jk. *
C (163)cost accounting manual 成本手册 e|S_B*1*0
C (164)cost accounts calendar 成本报表的日历时间 \9`76*X6
c
C (165)cost adjustment 成本调整 s2t9+ZA+s
C (166)cost allocation 成本分配 TIYo&?Z)
C (167)cost apportionment 成本分摊 u5E\wRn
C (168)cost attribution 成本归属 L@>$
Aw
C (169)cost audit 成本审计 ,AEaW
C (170)cost behaviour 成本性态 U3b&/z|b?
C (171)cost benefit analysis 成本效益分析 RA$q{$arb
C (172)cost center 成本中心 SVJt= M
C (173)cost driver 成本动因