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注会《审计》英语常用词汇 Hrz#S o\#
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1.audit 审计 rK^Sn7 U
2.attestation 鉴证 /F/zMZGSA{
3.credibility 可信赖程度 9Rz TC
4.audit of financial statements 财务报表审计 %qN_<W&Ze
5.agreed-upon procedures 执行商定程序 WKjE^u
6.high levels of assurance 高水平保证 TCb 7-s
7.compilation 编制 qyA%_;ReMY
8.reliability 可靠性 53vnON#{*
9.relevance 相关性 POZ5W)F(
10.professional skepticism 职业谨慎 vR;?~^{*s
11.objectivity 客观性 (~}P.?C8
12. professional competence 专业胜任能力 ZjCT * qx
13.Senior/CPA-in-charge 项目经理 ey icMy`7{
14.audit engagement letter 业务约定书 >b6!*Lrhs
15.recurring audit 连续审计 2QUZBrs s
16.the client 委托人 K
chp%
17.change CPA 更换注册会计师 a?63 5*9K
18.the existing CPA 现任注册会计师 (f Gmjx
19.the successor CPA 后任注册会计师 sR(or=ub~
20.the preceding CPA前任注册会计师 ED0Vlw+1
21.issue the audit report 出具审计报告 2;!,:bFb
22.expert 专家 ! };OLQ
23.the board of directors 董事会 iR_j
h=2{
24.knowledge of the entity‘ s business 了解被审计单位情况 <oJM||ZA
25.assess material misstatement risks评估重大错报风险 -eZ$wn![
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 8xAxn+;
27.a general knowledge of —— 初步了解―――的情况 ^T^l3B[
28.a more knowledge of—— 进一步了解的情况 +`y{r^xD
29.the prior year‘s working papers 以前年度工作底稿 b#h}g>l
30.minutes of meeting 会议纪要 rGNYu\\
31.business risks 经营风险 0[\^Y<ec
32.appropriateness 适当性 kPuY[~i%
33.accounting estimate 会计估计 Q~p)@[q
34.management representations 管理层声明 6a_MA*XK
35.going concern assumption 持续经营假设 aicvu(%EE
36.audit plan 审计计划 <FaF67[Q
37.significant audit areas 重点审计领域 H8$l }pOz
38.error 错误 )qyJwN
.D
39.fraud舞弊 U%<E9G594
40.modified or additional procedures 修改或追加审计程序 {>x6SVF
41.misappropriation of assets 侵占资产
>M2~BDZ
42.transactions without substance 虚假交易 {Kbb4%P+h
43.unusual pressures 异常压力 Bf)}g4nYn
44.the suspected noncompliance 涉嫌存在违法行为 5uo?
KSX%
45.materialiy 重要性 O~wZU Zf
46.exceed the materiality level 超过重要性水平 Z$a5vu*pg
47.approach the materiality level 接近重要性水平 t[dOWgHi
48.an acceptably low level 可接受水平 ?%QWpKO7X
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 /Qa'\X,f3
50.misstatements or omissions 错报或漏报 G)(vd
0X1
51.aggregate 总计 MXVQ90
52.subsequent events 期后事项 BVJ6U[h`
53.adjust the financial statements 调整财务报表 /b|V=j}W
54.perform additional audit procedures 实施追加的审计程序 ()Tl\
55.audit risk 审计风险 2rzOh},RS
56.detection risk 检查风险 %a'Nf/9=:
57.inappropriate audit opinion 不适当的审计意见 <l#|I'hP
58.material misstatement 重大的错报 QsXy(w#F
59.tolerable misstatement 可容忍错报 eNQQ`ll@m
60.the acceptable level of detection risk 可接受的检查风险 t\GoUeH]
61.assessed level of material misstatement risk 重大错报风险的评估水平 PUU
"k:{
62.simall business 小规模企业 FZk=-.Hk
63.accounting system 会计系统 y}\d]*5
64.test of control 控制测试 26e. H
u
65.walk-through test 穿行测试 }|KNw*h$
66.communication 沟通 t9QnEP'
67.flow chart 流程图 ;?q>F3n
68.reperformance of internal control 重新执行 )o=ipm[
69.audit evidence 审计证据 lR<1x
70.substantive procedures 实质性程序 tPQjjoh
71.assertions 认定 l?f%2:}m
72.esistence 存在 Ad:}i9-x
73.occurrence 发生 {E
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74.completeness 完整性 o0Z~9iF&
75.rights and obligations 权利和义务 .kl.awT
76.valuation and allocation 计价和分摊 b +4x2{
77.cutoff 截止 )R+26wZ|n*
78.accuracy 准确性 '5f6
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79.classification 分类 I:l/U-b7h
80.inspection 检查 cFV)zFu
81.supervision of counting 监盘 ?z[k.l+6w
82.observation 观察 r;7&U<j~Z
83.confirmation 函证 9%^IMUWA
84.computation 计算 (#)-IdXXO<
85.analytical procedures 分析程序 {
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86.vouch 核对 e`7dRnx&0
87.trace 追查 E! s?amM4
88.audit sampling 审计抽样 [(O
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89.error 误差 *LZB.84
90.expected error 预期误差 `mt x+C
91.population 总体 ,B'n0AO/'
92.sampling risk 抽样风险 U65a_dakk
93.non- sampling risk 非抽样风险 Fr|Ts>Kx
94.sampling unit 抽样单位 9w:F_gr
95.statistical sampling 统计抽样 \F; S
96.tolerable error 可容忍误差 v PJ=~*P=
97.the risk of under reliance 信赖不足风险 s?9$o
Qq1
98.the risk of over reliance 信赖过度风险 {0~xv@ U
99.the risk of incorrect rejection 误拒风险 tK0Ksnl^
100. the risk of incorrect acceptance 误受风险 bCS
gdK
101.working trial balance 试算平衡表 Rf4}4ixkj
102.index and cross-referencing 索引和交叉索引 PF+SHT'4}#
103.cash receipt 现金收入 LJh^-FQ
104.cash disbursement 现金支出 w vnuE<o8
105.bank statement 银行对账单 -qDM(zR
106.bank reconciliation 银行存款余额调节表 P.t0o~hoK;
107.balance sheet date 资产负债表日 vNn$dc
108.net realizable value 可变现净值 .S6u{B
109.storeroom 仓库 u,88V@^
110.sale invoice 销售发票 &2Q0ii#Aa
111.price list 价目表 ]nQC
112.positive confirmation request 积极式询证函 9^zA(
113.negative confirmation request 消极式询证函 O={
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114.purchase requisition 请购单 AnW72|=A(
115.receiving report 验收报告 5;:964Et
116.gross margin 毛利 a{y"vVQOF
117.manufacturing overhead 制造费用 SmMJ%lgA6
118.material requisition 领料单 qy^sdqHl@
119.inventory-taking 存货盘点 h+ggrwg'
120.bond certificate 债券 `9vCl@"IV
121.stock certificate 股票
%gbvX^E?
122.audit report 审计报告 9C"d7--
123.entity 被审计单位 TPi=!*$&
124.addressee of the audit report 审计报告的收件人 0Vwl\,7z9
125.unqualified opinion 无保留意见 p( 6!7t:
126.qualified opinion 保留意见 ?E|be
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127.disclaimer of opinion 无法表示意见 %AV[vr,
128.adverse opinion 否定意见 :OC(93d)0
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A (1)ABC 作业基础成本计算 M!Wjfq
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A (2)absorbed overhead 已吸收制造费用 .CAcG"42
A (3)absorption costing 吸收成本计算 SJd,l,Gg)
A (4)account 账户,报表 ]ff5MY 36
A (5)accounting postulate 会计假设 Dxx`<=&g
A (6)accounting series release 会计公告文件 7eP3pg#
A (7)accounting valuation 会计计价 0'nY
A (8)account sale 承销清单 ?]Wg{\NC6
A (9)accountability concept 经营责任概念 bKb}VP
A (10)accountancy 会计职业 wx*)7Y*
A (11)accountant 会计师 dl;
A (12)accounting 会计 qs
0'}>
A (13)agency cost 代理成本 1^R:[L4R`
A (14)accounting bases 会计基础 "<^]d~a_
A (15)accounting manual 会计手册 n| [RXpAp3
A (16)accounting period 会计期间 Hp1n*0%dZ&
A (17)accounting policies 会计方针 9?i~4&EY
A (18)accounting rate of return 会计报酬率 r_EuLFM A
A (19)accounting reference date 会计参照日 sncc DuS
A (20)accounting reference period 会计参照期间 y'21)P
A (21)accrual concept 应计概念 \4FKZ>1+R
A (22)accrual expenses 应计费用 ?T\_"G
A (23)acid test ration 速动比率(酸性测试比率) g0M9v]c
A (24)acquisition 购置 Xx;4
A (25)acquisition accounting 收购会计 r!WXD9#
A (26)activity based accounting 作业基础成本计算 pU)g93
A (27)adjusting events 调整事项
(Tbw@BFk
A (28)administrative expenses 行政管理费 cpe/GvD5]
A (29)advice note 发货通知 - )brq3L
A (30)amortization 摊销 |-!
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A (31)analytical review 分析性检查 $
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A (32)annual equivalent cost 年度等量成本法 tiHP?N U
A (33)annual report and accounts 年度报告和报表
4Px
A (34)appraisal cost 检验成本 ^N2N>^'&1.
A (35)appropriation account 盈余分配账户 H6! <y-
A (36)articles of association 公司章程细则 <&Q(I+^
A (37)assets 资产
uZA^o
A (38)assets cover 资产保障 1~_&XNb&
A (39)asset value per share 每股资产价值 M>kk"tyM
A (40)associated company 联营公司 Rb=8(#
A (41)attainable standard 可达标准 d%C:%d
Eg;xj@S<2
A (42)attributable profit 可归属利润 cJQ& #u
A (43)audit 审计 :Tu%0="ye
A (44)audit report 审计报告 d(>
A (45)auditing standards 审计准则 -0R;C` (!
A (46)authorized share capital 额定股本 'D1Sm&M2%e
A (47)available hours 可用小时 &8^ch,+pD
A (48)avoidable costs 可避免成本 [tEHr
B (49)back-to-back loan 易币贷款 Xj+oV
B (50)backflush accounting 倒退成本计算 wO&2S-;_K
B (51)bad debts 坏帐 FY(C<fDRo{
B (52)bad debts ratio 坏帐比率 F>!gwmn~
B (53)bank charges 银行手续费 mE+
B (54)bank overdraft 银行透支 !/|^
)d^U
B (55)bank reconciliation 银行存款调节表 3Hg}G#]WS
B (56)bank statement 银行对账单 !(L\X'jH
B (57)bankruptcy 破产 g-cC&)0Q
B (58)basis of apportionment 分摊基础 Ag#o&Y
B (59)batch 批量 8 ta`sNy9
B (60)batch costing 分批成本计算 IQ3]fLb
B (61)beta factor B(市场)风险因素 MG6
y
B (62)bill 账单 erQ0fW
B (63)bill of exchange 汇票 ( 8}'JvSu
B (64)bill of landing 提单 3Q-[)Z )
B (65)bill of materials 用料预计单 60`4
_Uy]_
B (66)bill payable 应付票据 8fI&-uP{g
B (67)bill receivable 应收票据 lAcXi$pF
B (68)bin card 存货记录卡 SFdSA4D"
B (69)bonus 红利 `OP?[
f d
B (70)book-keeping 薄记 !`VC4o
B (71)Boston classification 波士顿分类 :(o6^
%x
B (72)breakeven chart 保本图 7vf?#^RlV
B (73)breakeven point 保本点 5f'<0D;K
B (74)breaking-down time 复位时间 ['l.]k-b}
B (75)budget 预算 _/iw=-T
B (76)budget center 预算中心 Gd08RW
B (77)budget cost allowance 预算成本折让 FID4@--
B (78)budget manual 预算手册 <y30t[.E6
B (79)budget period 预算期间 ^& R
H]q
B (80)budgetary control 预算控制 ^twJNm{99
B (81)budgeted capacity 预算生产能力 z%pD3J?>
B (82)burden 制造费用 _=\=oC
B (83)business center 经营中心 `T \"B%
B (84)business entity 营业个体 G',*"mZQ[
B (85)business unit 经营单位 -<0PBl
B (86)buy-out management 管理性购买产权 Ovq-rI{
B (87)by-product 副产品 z|Q)^
C (88)called-up share capital 催缴股本 S4n\<+dR<
C (89)capacity 生产能力 0>
6J -
C (90)capacity ratios 生产能力比率 `k+ci7;
C (91)capital 资本 4[44Eku\
C (92)capital assets pricing model资本资产计价模式 Kyq/'9`
C (93)capital commitment 承诺资本 [6`8^-}?
C (94)capital employed 已运用的资本 @
!=q.4b
C (95)capital expenditure 资本支出 yTm/P!1S
C (96)capital expenditureauthorization 资本支出核准 ]]Sz|6 P
C (97)capital expenditure control 资本支出控制 }Y[xj{2$O
C (98)capital expenditure proposal资本支出申请 A_tdtN<
C (99)capital funding planning 资本基金筹集计划 \uQ yp*P1s
C (100)capital gain 资本收益 p9 <XaJ}
C (101)capital investment appraisal资本投资评估 8d?r )/~
C (102)capital maintenance 资本保全 6ey{+8
C (103)capital resource planning 资本资源计划 --6C>iY[&u
C (104)capital surplus 资本盈余 !i,Eo-[Z
C (105)capital turnover 资本周转率
&G\Vn,1v
C (106)card 记录卡 ;.Zgt8/.
C (107)cash 现金 $M5iU@A
C (108)cash account 现金账户 E#
[_"^n
C (109)cash book 现金账薄 !nQ_<
C (110)cash cow 金牛产品 4W5[1GE.
C (111)cash flow 现金流量 0/5
a3-3{
C (112)cash discounted 现金贴现 A=JPmsj.
C (113)cash flow budget 现金流量预算 Lp.dF)C\
C (114)cash flow statement 现金流量表 rE$0a-d2B
C (115)cash ledger 现金分类账 wXZ"}uT<}
C (116)cash limit 现金限额 "m,)3zND3
C (117)CCA 现时成本会计 [1nfSW
C (118)center 中心 d0``:
C (119)changeover time 变更时间 @`xR1pXQ
C (120)chartered entity 特许经济个体 T&+*dyNxMK
C (121)cheque 支票 /*Iq,"kGz
C (122)cheque register 支票登记薄 Of0(.-Q w
C (123)coin analysis 零钱分类 )-VpDW!%_
C (124)classification 分类 ]dIcW9a
C (125)clock card 工时卡 r&+8\/{
C (126)code 代码 sB`.G
C (127)commitment accounting 承诺确认会计 ~+|Vzm|S}
C (128)common cost 共同成本 w_qX~d/
C (129)company limited byguarantee 有限担保责任公司 xKl\:}Ytp
C (130)company limited shares 股份有限公司 7"Qj(N
C (131)competitive position 竞争能力状况 3MX&%_wUhB
C (132)concept 概念 %4' <0
C (133)conglomerate 跨行业企业 V3D`pt\[x
C (134)consistency concept 一致性概念 xnP@h
C (135)consolidated accounts 合并报表 D[/h7Ha
C (136)consolidation accounting 合并会计 RK)1@Tz7!
C (137)consortium 财团 5<U:Yy
C (138)contingency plan 应急计划 2(I S*idq
C (139)contingent liabilities 或有负债 *I]/ [d
C (140)continuous operation 连续生产 h'lqj0
C (141)contra 抵消 5tx!LGOK
C (142)contract cost 合同成本 .w,$ TezGP
C (143)contract costing 合同成本计算 N_wj,yF*
C (144)contribution 贡献毛益 .fFXH
C (145)contribution centre 贡献中心 Fz11/sKz
C (146)contribution chart 贡献图 qofD@\-
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ^+p7\D/E(
C (148)contribution to salesration 贡献毛益对销售比率 )OHGg
C (149)control 控制 -.xiq0
C (150)control account 控制帐户 6|uv+$
C (151)control limits 控制限度 #ZkT![`
C (152)controllability concept 可控制概念 |P0!dt7sQ
C (153)controllable cost 可控制成本 0:I[;Qt
C (154)conversion cost 加工成本 jYUN:
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 e dTFk$0
C (156)corporate appraisal 公司评估 wxJu=#!M
C (157)corporate planning 公司计划 S5o,\wT
C (158)corporate social reporting 公司社会报告 uM)#T*(
C (159)corporation 股份公司
I'`90{I
C (160)cost 成本 rjK]zD9
C (161)cost account 成本帐户 PI\C*_.
C (162)cost accounting 成本会计 rMWJ
C (163)cost accounting manual 成本手册 3_bqDhVI5
C (164)cost accounts calendar 成本报表的日历时间 -wa"&Q
C (165)cost adjustment 成本调整 W{m_yEOf
C (166)cost allocation 成本分配 XEegUTs
C (167)cost apportionment 成本分摊 mUj_V#v
C (168)cost attribution 成本归属 +Tt.5>N
C (169)cost audit 成本审计 HmiG%1+{A
C (170)cost behaviour 成本性态 tm&,u*6$W?
C (171)cost benefit analysis 成本效益分析 .8wf {y
C (172)cost center 成本中心 po\(O8#5U
C (173)cost driver 成本动因