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注会《审计》英语常用词汇 \!LIqqX
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1.audit 审计 ci
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2.attestation 鉴证 z@I'Ryalyc
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 *'w?j)}A9g
5.agreed-upon procedures 执行商定程序 n)|{tb^
6.high levels of assurance 高水平保证 4SVIdSA
7.compilation 编制 +[vIocu
8.reliability 可靠性 |PtfG2Ty?
9.relevance 相关性 y>^FKN/
10.professional skepticism 职业谨慎 3 C{A
11.objectivity 客观性 &R5zt]4d&
12. professional competence 专业胜任能力 bog3=Ig-
13.Senior/CPA-in-charge 项目经理 ff&jR71E
14.audit engagement letter 业务约定书 T<oDLJA\
15.recurring audit 连续审计 :%_\!FvS
16.the client 委托人 }ChS cY
17.change CPA 更换注册会计师 mUj_V#v
18.the existing CPA 现任注册会计师 60TM!\
19.the successor CPA 后任注册会计师 HmiG%1+{A
20.the preceding CPA前任注册会计师 !mZDukfjQ
21.issue the audit report 出具审计报告 n&l(aRoyx
22.expert 专家 ZJe^MnE (G
23.the board of directors 董事会 A^ofs*"Y
24.knowledge of the entity‘ s business 了解被审计单位情况 r=-b@U.fk>
25.assess material misstatement risks评估重大错报风险 )
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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 j*\oK@
27.a general knowledge of —— 初步了解―――的情况 {oSdVRI
28.a more knowledge of—— 进一步了解的情况 dBw7l}
29.the prior year‘s working papers 以前年度工作底稿 NX4G;+6
30.minutes of meeting 会议纪要 ?;VsA>PV
31.business risks 经营风险 iGPrWe@.
32.appropriateness 适当性 x(n|zp ("
33.accounting estimate 会计估计 ]"/SU6#
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34.management representations 管理层声明 b)eoFc)lc
35.going concern assumption 持续经营假设 |k$6"dXSO
36.audit plan 审计计划 3xk_ZK82
37.significant audit areas 重点审计领域 sZI"2[bk
38.error 错误 h0R.c|g[
39.fraud舞弊 en>n\;U
40.modified or additional procedures 修改或追加审计程序 Mz6\T'rC
41.misappropriation of assets 侵占资产 !YPwql(
42.transactions without substance 虚假交易 #_eXybUV
43.unusual pressures 异常压力 C7O8B;
44.the suspected noncompliance 涉嫌存在违法行为 Y'{}L@"t
45.materialiy 重要性 C$p012D1
46.exceed the materiality level 超过重要性水平 ~&?57Sw*m
47.approach the materiality level 接近重要性水平 0K'{w]Q
48.an acceptably low level 可接受水平 k%3)J"|/
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 9wlp
AK
50.misstatements or omissions 错报或漏报 f&j\g
YWq
51.aggregate 总计 vw 6$v
52.subsequent events 期后事项 Wv|CJN;4
53.adjust the financial statements 调整财务报表 mqHcD8X
54.perform additional audit procedures 实施追加的审计程序 uI$n7\G!
55.audit risk 审计风险 ?q7MbQw
56.detection risk 检查风险 uwQgu!|x
57.inappropriate audit opinion 不适当的审计意见 3-btaG'P
58.material misstatement 重大的错报 hraR:l
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59.tolerable misstatement 可容忍错报 0SU v 5c
60.the acceptable level of detection risk 可接受的检查风险 R?zlZS.~
61.assessed level of material misstatement risk 重大错报风险的评估水平 No"i6R+
62.simall business 小规模企业 -:95ypi
63.accounting system 会计系统 I{Ip
64.test of control 控制测试 \=D+7'3
65.walk-through test 穿行测试 Ni8%K6]z
66.communication 沟通 [n2zdiiBd
67.flow chart 流程图 udT0`6l;
68.reperformance of internal control 重新执行 _CPj]m{
69.audit evidence 审计证据 gg.]\#3g
70.substantive procedures 实质性程序 i}:hmy'
71.assertions 认定 DXG`% <ZMn
72.esistence 存在 X{
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73.occurrence 发生 `*
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74.completeness 完整性 qdLzB
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 ^
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77.cutoff 截止 Mk~U/oq
78.accuracy 准确性 s>:gL,%c
79.classification 分类 T;5VNRgpI
80.inspection 检查 vp2w^/])u
81.supervision of counting 监盘 De>e`./56
82.observation 观察 gyq6LRb
83.confirmation 函证 TE;f*!
84.computation 计算 u(FOSmNkN
85.analytical procedures 分析程序
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86.vouch 核对 sBYDo{01
87.trace 追查 \?oT.z5VG&
88.audit sampling 审计抽样 Ux1j +}y
89.error 误差 Dt<MEpbur
90.expected error 预期误差 '%4fQ%ID}
91.population 总体 2<9K}Of
92.sampling risk 抽样风险 VXiU5n^
93.non- sampling risk 非抽样风险 a_bZT4
94.sampling unit 抽样单位 F53
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95.statistical sampling 统计抽样 m_Pk$Vwx
96.tolerable error 可容忍误差 ,}\LC;31,
97.the risk of under reliance 信赖不足风险 I{0cnq/
98.the risk of over reliance 信赖过度风险 yZ{N$ch5b
99.the risk of incorrect rejection 误拒风险 1X2|jj
100. the risk of incorrect acceptance 误受风险 b
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101.working trial balance 试算平衡表 X $V_
102.index and cross-referencing 索引和交叉索引 S !#5
103.cash receipt 现金收入 ]zVQL_%,
104.cash disbursement 现金支出 Op8Gj
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105.bank statement 银行对账单 )5n0P
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106.bank reconciliation 银行存款余额调节表 M*bsA/Z
107.balance sheet date 资产负债表日 V dvj*I
108.net realizable value 可变现净值 mhv6.
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109.storeroom 仓库 R<gAxO%8
110.sale invoice 销售发票 xOPQ~J|z
111.price list 价目表 _f8H%Kgk;
112.positive confirmation request 积极式询证函 eI:x4K
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113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 ovOV&Zt
115.receiving report 验收报告 JBA{i45x
116.gross margin 毛利 W!T[
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117.manufacturing overhead 制造费用 )Nx*T9!
Q
118.material requisition 领料单 kP}l"CN4
119.inventory-taking 存货盘点 {ZSAPq4)L
120.bond certificate 债券 q+4dHS)x
121.stock certificate 股票 \a7m!v
122.audit report 审计报告 %]Nm'"Y`U
123.entity 被审计单位 n:B){'S
124.addressee of the audit report 审计报告的收件人 )X," NJG
125.unqualified opinion 无保留意见 k>Fw2!mA^
126.qualified opinion 保留意见 J/D~]U
127.disclaimer of opinion 无法表示意见 0FE_><e
128.adverse opinion 否定意见 QHja4/
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A (1)ABC 作业基础成本计算 \D'mo
A (2)absorbed overhead 已吸收制造费用 Gh.?6kuh
A (3)absorption costing 吸收成本计算 TghT{h@
A (4)account 账户,报表 wLiPkW
A (5)accounting postulate 会计假设 ns~bz-n
A (6)accounting series release 会计公告文件 7)1
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A (7)accounting valuation 会计计价 &hI!0DixX
A (8)account sale 承销清单 J=8Y D"1
A (9)accountability concept 经营责任概念 *Q?8OwhJ
A (10)accountancy 会计职业 =bP<cC=3b
A (11)accountant 会计师 A' uaR?
A (12)accounting 会计 ReD]M@;
A (13)agency cost 代理成本 K:qc
"Q=C
A (14)accounting bases 会计基础 _g9j_
x:=
A (15)accounting manual 会计手册 kG9aHWw
A (16)accounting period 会计期间 T`j{2
A (17)accounting policies 会计方针 etX(~"gG_
A (18)accounting rate of return 会计报酬率 ltU{P|7!E
A (19)accounting reference date 会计参照日 js;YSg{m
A (20)accounting reference period 会计参照期间 Avyer/{
A (21)accrual concept 应计概念 k:iy()n[
A (22)accrual expenses 应计费用 _*g
.U=u
A (23)acid test ration 速动比率(酸性测试比率) 3TeRZ=2:*x
A (24)acquisition 购置 7&HcrkP]
A (25)acquisition accounting 收购会计 Gg
GjBt
A (26)activity based accounting 作业基础成本计算 nL[OwfPj
A (27)adjusting events 调整事项 9ghUiBPiL:
A (28)administrative expenses 行政管理费 jA2%kX\6//
A (29)advice note 发货通知 uit.r^8l
A (30)amortization 摊销 q9VBK(,X
A (31)analytical review 分析性检查 D-t!{LA
A (32)annual equivalent cost 年度等量成本法 pbqk
A (33)annual report and accounts 年度报告和报表 3G 5xIr6
A (34)appraisal cost 检验成本 R}3th/ qf
A (35)appropriation account 盈余分配账户 =d<~:!)
A (36)articles of association 公司章程细则 7BqP3T=&_
A (37)assets 资产 ?G7*^y&Q
A (38)assets cover 资产保障 uTz>I'f
A (39)asset value per share 每股资产价值 KRn[(yr`%
A (40)associated company 联营公司 0|K<$e6IH
A (41)attainable standard 可达标准 x[)]u8^A
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A (42)attributable profit 可归属利润 Sfc,F8$&N
A (43)audit 审计 EBk-qd
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A (44)audit report 审计报告 yP} |8x
A (45)auditing standards 审计准则 [ g:cG
A (46)authorized share capital 额定股本 (E,[Ad,$
A (47)available hours 可用小时 qe?Ns+j<d
A (48)avoidable costs 可避免成本
@q>#]8
B (49)back-to-back loan 易币贷款 VM&R
ef4
B (50)backflush accounting 倒退成本计算 -vc$I=b;
B (51)bad debts 坏帐 +>2.O2)%q
B (52)bad debts ratio 坏帐比率 ez%:>r4
B (53)bank charges 银行手续费 n"}*C|(k
B (54)bank overdraft 银行透支 sredL#]BA
B (55)bank reconciliation 银行存款调节表 E+e),qsbO
B (56)bank statement 银行对账单 Q3$DX,8?
B (57)bankruptcy 破产 J{kS4v*J
B (58)basis of apportionment 分摊基础 <tsexsw
B (59)batch 批量 yt,Ky8y1
B (60)batch costing 分批成本计算 ./.aLTh
B (61)beta factor B(市场)风险因素 L:?Ew9Lf
B (62)bill 账单 R47y/HG,
B (63)bill of exchange 汇票 lx2%=5+i;
B (64)bill of landing 提单 =oiz@Q @H
B (65)bill of materials 用料预计单 c3
c3T`B
B (66)bill payable 应付票据 0"TPY(n
B (67)bill receivable 应收票据 car|&b
B (68)bin card 存货记录卡 'L9hM.+
B (69)bonus 红利 +R;LHRS%
B (70)book-keeping 薄记 $T66%wX
B (71)Boston classification 波士顿分类 gcO$ T`
B (72)breakeven chart 保本图 8cMX=P
B (73)breakeven point 保本点 pStbj`Eq
B (74)breaking-down time 复位时间 N'l
2$8
B (75)budget 预算 ;l0%yg/}
B (76)budget center 预算中心 "H@I~X=
B (77)budget cost allowance 预算成本折让 luac
B (78)budget manual 预算手册 }y J,&N'p
B (79)budget period 预算期间 SdMLO6-
B (80)budgetary control 预算控制 s`[V{1m,
B (81)budgeted capacity 预算生产能力 3fZoF`<a
B (82)burden 制造费用 ` l'QAIo
B (83)business center 经营中心 hcYqiM@8>
B (84)business entity 营业个体 {x..>
4
B (85)business unit 经营单位 q@VIFmqY!
B (86)buy-out management 管理性购买产权 *}Z
B (87)by-product 副产品 Y$)y:.2#
C (88)called-up share capital 催缴股本
rf'A+q
C (89)capacity 生产能力 w}(pc}^U
C (90)capacity ratios 生产能力比率 Buq(L6P9r
C (91)capital 资本 lZ2gCZ
C (92)capital assets pricing model资本资产计价模式 ZJhI|wRwD
C (93)capital commitment 承诺资本 e.XD5~Ax
C (94)capital employed 已运用的资本 ,VUOsNN4\
C (95)capital expenditure 资本支出 ni )G
C (96)capital expenditureauthorization 资本支出核准 pX!T; Re;
C (97)capital expenditure control 资本支出控制 #SI]^T|
C (98)capital expenditure proposal资本支出申请 @;{ZnRv14
C (99)capital funding planning 资本基金筹集计划 1~2+w]-kU
C (100)capital gain 资本收益 $$Ibr]$5
C (101)capital investment appraisal资本投资评估 0a@tPskV
C (102)capital maintenance 资本保全 Eg2jexl
C (103)capital resource planning 资本资源计划 M)wNu
C (104)capital surplus 资本盈余 U;u4ey
C (105)capital turnover 资本周转率 d>#X+;-k
C (106)card 记录卡
Yy`A0v
C (107)cash 现金 CQ Ei(ty
C (108)cash account 现金账户 i=rA;2>
C (109)cash book 现金账薄 *r9D+}Y(4
C (110)cash cow 金牛产品 Ro<5c_k
C (111)cash flow 现金流量 ma QxU(
C (112)cash discounted 现金贴现 [ws;|nh
C (113)cash flow budget 现金流量预算 gA1j'!\6l9
C (114)cash flow statement 现金流量表 |\|
v%`r2
C (115)cash ledger 现金分类账 Y<N#{)Q
C (116)cash limit 现金限额 zJUT<%[U
C (117)CCA 现时成本会计 pj3H4yCM:
C (118)center 中心 gOE?
C (119)changeover time 变更时间 meThjCC
C (120)chartered entity 特许经济个体 +R{~%ZTK
C (121)cheque 支票 [{&OcEf
C (122)cheque register 支票登记薄 ajM\\a?
C (123)coin analysis 零钱分类 9j-;-`$S
C (124)classification 分类 qAlX#]
C (125)clock card 工时卡 dPV<
:uO
C (126)code 代码 &H}Xk!q5b^
C (127)commitment accounting 承诺确认会计 U!BZsVx
C (128)common cost 共同成本 QMX
C (129)company limited byguarantee 有限担保责任公司 Zk|PQfi+
C (130)company limited shares 股份有限公司 eE\T,u5:
C (131)competitive position 竞争能力状况 XGYsTquSe
C (132)concept 概念 oGbh*
C (133)conglomerate 跨行业企业 : ?Z9
C (134)consistency concept 一致性概念 wLE|J9t%Ea
C (135)consolidated accounts 合并报表 !
V4 (- 8
C (136)consolidation accounting 合并会计 %Br1b6 V
C (137)consortium 财团 dV*9bDkM/
C (138)contingency plan 应急计划
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C (139)contingent liabilities 或有负债 (58r9WhS
C (140)continuous operation 连续生产 (5hUoDr!
C (141)contra 抵消 "s`#`'
C (142)contract cost 合同成本 Go]y{9+(7
C (143)contract costing 合同成本计算 l6MBnvi
C (144)contribution 贡献毛益 6vU%Y_n=y]
C (145)contribution centre 贡献中心 N!\
1O,
C (146)contribution chart 贡献图 u2I@ fH/
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 J~
*>pp#U
C (148)contribution to salesration 贡献毛益对销售比率 {8%KO1xB
C (149)control 控制 p"*xyex
C (150)control account 控制帐户 2J
3y
1
C (151)control limits 控制限度 tpgD{BY^wJ
C (152)controllability concept 可控制概念 Vy=+G~
C (153)controllable cost 可控制成本 Qdc)S>gp
C (154)conversion cost 加工成本 9"M-nH*<
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Ca/N'|}^
C (156)corporate appraisal 公司评估 n%QWs1 b
C (157)corporate planning 公司计划 Dj0D.}`~
C (158)corporate social reporting 公司社会报告 yVpru8+eD
C (159)corporation 股份公司 d5=&