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注会《审计》英语常用词汇 FY;+PY@I{
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1.audit 审计 !DjT<dxf
2.attestation 鉴证 cHvF* A
3.credibility 可信赖程度 CSn<]%GL
4.audit of financial statements 财务报表审计 a,Kky^B
5.agreed-upon procedures 执行商定程序 )GB`*M[
6.high levels of assurance 高水平保证 89eq[ |G_
7.compilation 编制 %|Hp Bs#'
8.reliability 可靠性 -]"T^wib
9.relevance 相关性 :
1)}Epo,
10.professional skepticism 职业谨慎 ^o<[.
)
11.objectivity 客观性 $@[)nvV\
12. professional competence 专业胜任能力 p%RUHN3G[
13.Senior/CPA-in-charge 项目经理 KXBL
eR&^
14.audit engagement letter 业务约定书 #+sF`qR,
15.recurring audit 连续审计 jq oPLbxT
16.the client 委托人 c]m! G'L_/
17.change CPA 更换注册会计师 (ppoW
18.the existing CPA 现任注册会计师 H*U`
19.the successor CPA 后任注册会计师 |+ 7f2C
20.the preceding CPA前任注册会计师 wa3F
21.issue the audit report 出具审计报告 F,Fo}YQX
22.expert 专家 #3.)H9
23.the board of directors 董事会 E3\ZJjG
24.knowledge of the entity‘ s business 了解被审计单位情况 6Dzs? P
25.assess material misstatement risks评估重大错报风险 Sb<\-O14"
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 O2#S: ~h
27.a general knowledge of —— 初步了解―――的情况 r\mPIr|
28.a more knowledge of—— 进一步了解的情况 ; h+ q
29.the prior year‘s working papers 以前年度工作底稿 ?n*f
y
30.minutes of meeting 会议纪要 =:5<{J OG
31.business risks 经营风险 &:vscOl
32.appropriateness 适当性 KRk~w]
33.accounting estimate 会计估计 $pu3Ig$^
34.management representations 管理层声明 i:Mc(mW
35.going concern assumption 持续经营假设 9/;{>RL=
36.audit plan 审计计划 XJFnih
37.significant audit areas 重点审计领域 ,olwwv_8G
38.error 错误 %h* 5xB]Tt
39.fraud舞弊 jU$Y>S>l
40.modified or additional procedures 修改或追加审计程序 k:0P+d
41.misappropriation of assets 侵占资产 PNmF}"
42.transactions without substance 虚假交易 8tZ};="F
43.unusual pressures 异常压力 [h", D5
44.the suspected noncompliance 涉嫌存在违法行为 BvJ=iB<E
45.materialiy 重要性 FGVb@=TO>
46.exceed the materiality level 超过重要性水平 )fCMITq.|
47.approach the materiality level 接近重要性水平 M.k|bh8
48.an acceptably low level 可接受水平 6lU|mJ`M
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 1o#vhk/"+
50.misstatements or omissions 错报或漏报 I@
PJl
51.aggregate 总计 TzY!D*%z
52.subsequent events 期后事项 s`Vf+l0
53.adjust the financial statements 调整财务报表 SKxe3
54.perform additional audit procedures 实施追加的审计程序 h6FgS9H
55.audit risk 审计风险 q!2<=:f
56.detection risk 检查风险 q%.bnF/Yd
57.inappropriate audit opinion 不适当的审计意见 8nu> gA
58.material misstatement 重大的错报 Ki 3_N*z
59.tolerable misstatement 可容忍错报 ~
^7
60.the acceptable level of detection risk 可接受的检查风险 RIo'X@zb
61.assessed level of material misstatement risk 重大错报风险的评估水平 51/sTx<Z}
62.simall business 小规模企业 ?z"YC&Tp
63.accounting system 会计系统 pX]21&F
64.test of control 控制测试 (,TH~(
"{
65.walk-through test 穿行测试 NEg>lIu<~
66.communication 沟通 x vJ^@w'
67.flow chart 流程图 |$Xf;N37t
68.reperformance of internal control 重新执行 vTcZ8|3 e
69.audit evidence 审计证据 b6Xi
70.substantive procedures 实质性程序 jNqVdP]d\
71.assertions 认定 _=T]PSauI
72.esistence 存在 iE+6UK
73.occurrence 发生 4g'}h`kh
74.completeness 完整性 <|Iyt[s
75.rights and obligations 权利和义务 5%qH7[dx
76.valuation and allocation 计价和分摊 aZxO/b^j
77.cutoff 截止 f@*>P_t
78.accuracy 准确性 q-uLA&4
79.classification 分类 Wa}"SqYr h
80.inspection 检查 ul$omKI$}
81.supervision of counting 监盘 %OFj
82.observation 观察 kpWzMd &RK
83.confirmation 函证 +yIL[D
84.computation 计算 }(cY|
85.analytical procedures 分析程序 X
iw@
86.vouch 核对 5"e+& zU~f
87.trace 追查 mOSCkp{<e
88.audit sampling 审计抽样 \086O9
89.error 误差
)?9\$^I
90.expected error 预期误差 BWohMT
91.population 总体 6*V8k%H
92.sampling risk 抽样风险 u:eW0Ows"
93.non- sampling risk 非抽样风险 L3g9b53\
94.sampling unit 抽样单位 -
UTV:^
95.statistical sampling 统计抽样 Bj+wayMi
96.tolerable error 可容忍误差 Ki63Ox^O
97.the risk of under reliance 信赖不足风险 TL]bY'%
98.the risk of over reliance 信赖过度风险 AW62~*
99.the risk of incorrect rejection 误拒风险 _Z0\`kba+
100. the risk of incorrect acceptance 误受风险 '
me:Zd
101.working trial balance 试算平衡表 m"q/,}DR
102.index and cross-referencing 索引和交叉索引
Bjtj{B
103.cash receipt 现金收入 `TkbF9N+
104.cash disbursement 现金支出 KDX$.$#
105.bank statement 银行对账单 wU.'_SBfB
106.bank reconciliation 银行存款余额调节表 k|l5 "&K~.
107.balance sheet date 资产负债表日 -@#Pc#
108.net realizable value 可变现净值 oN4G1U
Kc
109.storeroom 仓库 WySNL#>a
110.sale invoice 销售发票 dUZ$wbV%h
111.price list 价目表 ?&XzW+(X
112.positive confirmation request 积极式询证函 v/ eB
,p
113.negative confirmation request 消极式询证函 V3 qT<}y|
114.purchase requisition 请购单 jB` 7T^bU
115.receiving report 验收报告 {dDq*s
Lf
116.gross margin 毛利 /jvOXS\M
117.manufacturing overhead 制造费用 y3Y2QC(
118.material requisition 领料单 MHGj vSx
119.inventory-taking 存货盘点 kO jEY
120.bond certificate 债券 (26Bs':M~
121.stock certificate 股票 y>%W;r)
122.audit report 审计报告 ]u~Os<
123.entity 被审计单位 0}6QO
124.addressee of the audit report 审计报告的收件人 j_(?=7Y3g
125.unqualified opinion 无保留意见 n}42'9p
126.qualified opinion 保留意见 3V"dG1?
127.disclaimer of opinion 无法表示意见 yg`E22
128.adverse opinion 否定意见 oO8]lHS?@
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A (1)ABC 作业基础成本计算 n}+wd9J*!2
A (2)absorbed overhead 已吸收制造费用 o}d2N/T
A (3)absorption costing 吸收成本计算 " S ?Km
A (4)account 账户,报表 k:`a+LiZ
A (5)accounting postulate 会计假设 cxL,]27Bu
A (6)accounting series release 会计公告文件 Ia=&.,xub
A (7)accounting valuation 会计计价 i_|h{JK)
A (8)account sale 承销清单 %C6|-?TAd
A (9)accountability concept 经营责任概念 ^NY+wR5Sn
A (10)accountancy 会计职业 {`tHJ|8
A (11)accountant 会计师 5
Xk~,%-C
A (12)accounting 会计 zI1(F67d`
A (13)agency cost 代理成本 /7.wQeL9
A (14)accounting bases 会计基础 ]~$c~*0g
A (15)accounting manual 会计手册 U`:l AG
A (16)accounting period 会计期间 m2jwqx{G
A (17)accounting policies 会计方针 #W_i{bdO
A (18)accounting rate of return 会计报酬率 XSD"/_xD
A (19)accounting reference date 会计参照日 58qaA\iw
A (20)accounting reference period 会计参照期间 aeLBaS
A (21)accrual concept 应计概念 Dr4
?Ow
A (22)accrual expenses 应计费用 (MZ A
A (23)acid test ration 速动比率(酸性测试比率) t)YFTO"Jj
A (24)acquisition 购置 D WsCYo
A (25)acquisition accounting 收购会计 \x3^
A (26)activity based accounting 作业基础成本计算 c`rfKr&z
A (27)adjusting events 调整事项 { +i; e]c
A (28)administrative expenses 行政管理费 s4^[3|Zrr0
A (29)advice note 发货通知 f<Va<TL6-
A (30)amortization 摊销 "(9=h@@Y"
A (31)analytical review 分析性检查 R~U2/6V
A (32)annual equivalent cost 年度等量成本法 B.h0" vJ
A (33)annual report and accounts 年度报告和报表 n P0Ziu'{
A (34)appraisal cost 检验成本 \Sz4Gr0g3Z
A (35)appropriation account 盈余分配账户 40`9t Xn
A (36)articles of association 公司章程细则 x&mz
-
A (37)assets 资产 mABwM$_
A (38)assets cover 资产保障 qpluk!
A (39)asset value per share 每股资产价值 [GcA.ABz
A (40)associated company 联营公司 8:;u
v7p
A (41)attainable standard 可达标准 *?EjYI
H[>klzh6
!
A (42)attributable profit 可归属利润 K *
xM[vO
A (43)audit 审计 .Y=Z!Q
A (44)audit report 审计报告 8Cf
^$
A (45)auditing standards 审计准则 "~.8eKRQ
A (46)authorized share capital 额定股本 \c5#\1<
A (47)available hours 可用小时 ,Y
78Q
A (48)avoidable costs 可避免成本 F]dmc,Q
B (49)back-to-back loan 易币贷款 yHa:?u6
B (50)backflush accounting 倒退成本计算 V\e13cL]
B (51)bad debts 坏帐
@vVRF
Z
B (52)bad debts ratio 坏帐比率 Q'
OuZKhA
B (53)bank charges 银行手续费 G_7ks]u-
B (54)bank overdraft 银行透支 _47j9m]f
B (55)bank reconciliation 银行存款调节表 4GmSG,]
B (56)bank statement 银行对账单 -f-O2G=
B (57)bankruptcy 破产 ')Dp%"\?
B (58)basis of apportionment 分摊基础 ogkz(wZ
B (59)batch 批量 mR!&.R?
B (60)batch costing 分批成本计算 ,
_wm,
B (61)beta factor B(市场)风险因素 =Qjw.6@
B (62)bill 账单 vTe$77n
B (63)bill of exchange 汇票 Mp DdJ,
B (64)bill of landing 提单
f4A4
B (65)bill of materials 用料预计单 SNopAACf1
B (66)bill payable 应付票据 e0G}$
as
B (67)bill receivable 应收票据 l,^i5t'
B (68)bin card 存货记录卡 0|K/=dh5+
B (69)bonus 红利 ILu0J`;}
B (70)book-keeping 薄记 R
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B (71)Boston classification 波士顿分类 B6Wq/fl/
B (72)breakeven chart 保本图 #w%a
m`+
B (73)breakeven point 保本点 O9Jx%tolF%
B (74)breaking-down time 复位时间 -Ib+#pX
B (75)budget 预算 GDNh?R
B (76)budget center 预算中心 a
V+o\fId
B (77)budget cost allowance 预算成本折让 S1x.pLHj8
B (78)budget manual 预算手册 B~'VDOG$Z
B (79)budget period 预算期间 D:RBq\8
B (80)budgetary control 预算控制 e$FAhwpo
n
B (81)budgeted capacity 预算生产能力 +*r**(-Dm
B (82)burden 制造费用 Npf7 p
B (83)business center 经营中心 d-#u/{jG)
B (84)business entity 营业个体 ]Lb?#S
B (85)business unit 经营单位 p'uqh
e X
B (86)buy-out management 管理性购买产权 S,)|~#5x
B (87)by-product 副产品 7am/X.
C (88)called-up share capital 催缴股本 67KRM(S
C (89)capacity 生产能力 + 8K1]'t$
C (90)capacity ratios 生产能力比率 JPoK\-9NT
C (91)capital 资本 cA (e"N
C (92)capital assets pricing model资本资产计价模式 [Q.4]K2
C (93)capital commitment 承诺资本 F`ZIc7(.{
C (94)capital employed 已运用的资本 %M0mwty]
C (95)capital expenditure 资本支出 x(/@Pt2B
C (96)capital expenditureauthorization 资本支出核准 =|WV^0=S'%
C (97)capital expenditure control 资本支出控制 )68fm\t(
C (98)capital expenditure proposal资本支出申请 ;([tf;
C (99)capital funding planning 资本基金筹集计划 CL@h!h554_
C (100)capital gain 资本收益 C^\
*|=*\
C (101)capital investment appraisal资本投资评估 r
PRuSk-f
C (102)capital maintenance 资本保全 9,EaN{GM
C (103)capital resource planning 资本资源计划 vACsppa>#
C (104)capital surplus 资本盈余 P9tQS"Rs
C (105)capital turnover 资本周转率 jhEg#Q$
C (106)card 记录卡 N|Cy!E=d
C (107)cash 现金 ]zwqG A
C (108)cash account 现金账户 eV{FcJha
C (109)cash book 现金账薄 h,WY2Hr
C (110)cash cow 金牛产品 ?3"D|
cS1
C (111)cash flow 现金流量 BHJ'[{U*w
C (112)cash discounted 现金贴现 mJDKxgGK
C (113)cash flow budget 现金流量预算 fj
t_9-.
C (114)cash flow statement 现金流量表 ("JV:u.L+
C (115)cash ledger 现金分类账 rM
>V=|9,
C (116)cash limit 现金限额 vX0I^8.
C (117)CCA 现时成本会计 j~L1~@
C (118)center 中心 #Wc #fP
C (119)changeover time 变更时间 U3j~}H.D1
C (120)chartered entity 特许经济个体 E][{RTs
C (121)cheque 支票 vo( j@+dz
C (122)cheque register 支票登记薄 5q_OuZ/6
C (123)coin analysis 零钱分类 z)Q^j>%
C (124)classification 分类 M6hvi(!X2
C (125)clock card 工时卡 ,M/#Q6P0}
C (126)code 代码 <%3SI.
C (127)commitment accounting 承诺确认会计 l;Wy,?p
C (128)common cost 共同成本 D"] [&m
C (129)company limited byguarantee 有限担保责任公司 C"Y]W-Mgg
C (130)company limited shares 股份有限公司 cVHE}0Xd(
C (131)competitive position 竞争能力状况 |gRgQGeB
C (132)concept 概念 n-b<vEZw#
C (133)conglomerate 跨行业企业 /E4 }d=5L
C (134)consistency concept 一致性概念 L5 k>;|SA
C (135)consolidated accounts 合并报表 "k1Tsd-
C (136)consolidation accounting 合并会计 yDkDtO`K
C (137)consortium 财团 F)5B[.ce
C (138)contingency plan 应急计划
&pY G
C (139)contingent liabilities 或有负债 SX=0f^
C (140)continuous operation 连续生产 ,nChwEn
C (141)contra 抵消 7" STS7_
C (142)contract cost 合同成本 FvNSu"O~K1
C (143)contract costing 合同成本计算 !
7*_Z=
C (144)contribution 贡献毛益 (jE:Q2"
C (145)contribution centre 贡献中心 FPUR0myCU
C (146)contribution chart 贡献图 B%g :Z
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 b`W'M:$
C (148)contribution to salesration 贡献毛益对销售比率 'iISbOM
C (149)control 控制 O"^a.`27
C (150)control account 控制帐户 PUZXmnB
C (151)control limits 控制限度 c'#J{3d
C (152)controllability concept 可控制概念 X@AkA9'fq
C (153)controllable cost 可控制成本 ^'I5]cRa
C (154)conversion cost 加工成本 |m 5;M$M)
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 y"
6~9j
C (156)corporate appraisal 公司评估 %FWfiFV|<
C (157)corporate planning 公司计划 8~Hs3\Hp
C (158)corporate social reporting 公司社会报告 ryp$|?ckJ
C (159)corporation 股份公司 2au(8IWu
C (160)cost 成本 cYwC,\uF
C (161)cost account 成本帐户 j% USu+&
C (162)cost accounting 成本会计 Cz);mOb%M%
C (163)cost accounting manual 成本手册 y3[)zv
C (164)cost accounts calendar 成本报表的日历时间 ;$L!`"jn
C (165)cost adjustment 成本调整 U8$dG)PhA
C (166)cost allocation 成本分配 zcWxyLifl0
C (167)cost apportionment 成本分摊 ApJf4D<V
C (168)cost attribution 成本归属 Qp{-!*
C (169)cost audit 成本审计 f<sPh>n
C (170)cost behaviour 成本性态 E,"btBg
C (171)cost benefit analysis 成本效益分析 ^RAFmM#F
C (172)cost center 成本中心 f uNXY-;
C (173)cost driver 成本动因