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注会《审计》英语常用词汇 /Yp#`}Ii
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1.audit 审计 #l4T/`u'9!
2.attestation 鉴证 $~.YB\3
3.credibility 可信赖程度 Zf@B<
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4.audit of financial statements 财务报表审计 =oSd M
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5.agreed-upon procedures 执行商定程序 /m"/#; ^l
6.high levels of assurance 高水平保证 Y /_CPY
7.compilation 编制 F!EiF&[\J
8.reliability 可靠性 c#}K,joeU
9.relevance 相关性 WM
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10.professional skepticism 职业谨慎 4($"4>BA
11.objectivity 客观性 Ha-]U:Vcx
12. professional competence 专业胜任能力 A)sYde(
13.Senior/CPA-in-charge 项目经理 r)'vn[A
14.audit engagement letter 业务约定书 `T[@ -
15.recurring audit 连续审计 j0mN4Ny
16.the client 委托人 A,DBq9Z+4R
17.change CPA 更换注册会计师 <Pt?N2]A|
18.the existing CPA 现任注册会计师 YP
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19.the successor CPA 后任注册会计师 &R<aRE:+R
20.the preceding CPA前任注册会计师 K'r;#I|"J
21.issue the audit report 出具审计报告 E^F<"mL*
22.expert 专家 /VT/KT{
23.the board of directors 董事会 ;z4F-SYQ
24.knowledge of the entity‘ s business 了解被审计单位情况 ,<tJ`,0X
25.assess material misstatement risks评估重大错报风险 L/tn;0
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 2r!ltG3}
27.a general knowledge of —— 初步了解―――的情况 P+hcj
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28.a more knowledge of—— 进一步了解的情况 Q!1 ;xw~
29.the prior year‘s working papers 以前年度工作底稿 TsaQR2J@
30.minutes of meeting 会议纪要 EYq?NL='
31.business risks 经营风险 !Rl|o^Vw>{
32.appropriateness 适当性 oM~y8O
33.accounting estimate 会计估计
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34.management representations 管理层声明 f?sm~PwC-
35.going concern assumption 持续经营假设 v&YeQC>
36.audit plan 审计计划 J/4T =:\
37.significant audit areas 重点审计领域 V[nP
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38.error 错误 nL:&G'd
39.fraud舞弊 R}=5:)%w
40.modified or additional procedures 修改或追加审计程序 Kk8}m;
41.misappropriation of assets 侵占资产 BUBx}dbCM
42.transactions without substance 虚假交易 eTx9fxw
43.unusual pressures 异常压力 4@?0wV
44.the suspected noncompliance 涉嫌存在违法行为 aDNB~CwZZ
45.materialiy 重要性 TBBnsj6e
46.exceed the materiality level 超过重要性水平 yv[j
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47.approach the materiality level 接近重要性水平 lln"c
48.an acceptably low level 可接受水平 Sf, z
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 SraZxuPg>
50.misstatements or omissions 错报或漏报 V|MGG
51.aggregate 总计
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52.subsequent events 期后事项 ~:z.Xu5m
53.adjust the financial statements 调整财务报表 :G1ddb&0+
54.perform additional audit procedures 实施追加的审计程序 yXR1N
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55.audit risk 审计风险 MuY:(zC%
56.detection risk 检查风险 `-L?x2)U
57.inappropriate audit opinion 不适当的审计意见 N*-tBz
58.material misstatement 重大的错报 P9cx&Hk9
59.tolerable misstatement 可容忍错报 r<+C,h;aww
60.the acceptable level of detection risk 可接受的检查风险 SN{+ P k
61.assessed level of material misstatement risk 重大错报风险的评估水平 `$6o*g>:
62.simall business 小规模企业 5.~Je6K U
63.accounting system 会计系统 tUv>1)
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64.test of control 控制测试 &F
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65.walk-through test 穿行测试 RehmVkT
66.communication 沟通 X(N~tE
67.flow chart 流程图 m+Ye`]
68.reperformance of internal control 重新执行 EU?qLj':
69.audit evidence 审计证据 2a$.S" ?
70.substantive procedures 实质性程序 lYx_8x2
71.assertions 认定 _
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72.esistence 存在 RPz[3y
73.occurrence 发生 ;}46Uc#WS
74.completeness 完整性 ]
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75.rights and obligations 权利和义务 MgJ6{xzz
76.valuation and allocation 计价和分摊 U6]#RxH
77.cutoff 截止 DK4yAR,g
78.accuracy 准确性 Hy.u6Jt*/
79.classification 分类 Xul`>8y|
80.inspection 检查 )/;KxaKt
81.supervision of counting 监盘 T`bYidA
82.observation 观察 *4cuWkQ,
83.confirmation 函证 &BVHQ7[
84.computation 计算 pp"X
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85.analytical procedures 分析程序 4era5=
86.vouch 核对 (g##wa)L
87.trace 追查 )
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88.audit sampling 审计抽样 v ccH(T
89.error 误差 U: 9&0`k(
90.expected error 预期误差 %~LY'cfPse
91.population 总体 U zy
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92.sampling risk 抽样风险 Cy~ IB [
93.non- sampling risk 非抽样风险 o7) y~ ke
94.sampling unit 抽样单位 7d: ]o>
95.statistical sampling 统计抽样 G]K1X"W?
96.tolerable error 可容忍误差 eHphM;C
97.the risk of under reliance 信赖不足风险 Qd}n4KF\
98.the risk of over reliance 信赖过度风险 Th)
99.the risk of incorrect rejection 误拒风险 FOTe,F.8
100. the risk of incorrect acceptance 误受风险 KYFKH+d>m
101.working trial balance 试算平衡表 Y+?QHtZL
102.index and cross-referencing 索引和交叉索引 O =Z}DGa+
103.cash receipt 现金收入 yZleots1
104.cash disbursement 现金支出 clE9I<1v
105.bank statement 银行对账单 6V;Dcfvi
106.bank reconciliation 银行存款余额调节表 (t4i&7-
107.balance sheet date 资产负债表日 S,&LH-ps
108.net realizable value 可变现净值 E)v~kC}7.
109.storeroom 仓库 voa)V1A/]
110.sale invoice 销售发票 _jQ:9,;
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111.price list 价目表 'oa.-g 5
112.positive confirmation request 积极式询证函 Y 6a`{'
113.negative confirmation request 消极式询证函 x5lVb$!G
114.purchase requisition 请购单 xWLvx'8W
115.receiving report 验收报告 F @
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116.gross margin 毛利 QiPqN$n
117.manufacturing overhead 制造费用 eD>b|U=/
118.material requisition 领料单 VI!
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119.inventory-taking 存货盘点 ;d?BVe?
120.bond certificate 债券 Vk6c^/v
121.stock certificate 股票 -)V0D,r$[
122.audit report 审计报告 )PYPlSQ*V
123.entity 被审计单位 T\6Qr$t
124.addressee of the audit report 审计报告的收件人 k[Em~>m
125.unqualified opinion 无保留意见 46?z*~*G
126.qualified opinion 保留意见 '@n"'vks(\
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 `G\
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A (1)ABC 作业基础成本计算 odP<S.
A (2)absorbed overhead 已吸收制造费用 E?w#$HS
A (3)absorption costing 吸收成本计算 \8{SQ%
A (4)account 账户,报表 ?JuJu1
A (5)accounting postulate 会计假设 Pf;OYWST
A (6)accounting series release 会计公告文件 f|> rp[Gk
A (7)accounting valuation 会计计价 -laH^<jm5
A (8)account sale 承销清单 e,(Vy
A (9)accountability concept 经营责任概念 }QE.|.fA1
A (10)accountancy 会计职业
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A (11)accountant 会计师 5wK==hZ
A (12)accounting 会计 1mFH7A($
A (13)agency cost 代理成本
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A (14)accounting bases 会计基础 (Jq m9
A (15)accounting manual 会计手册 _/>ktYo:
A (16)accounting period 会计期间 ][
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A (17)accounting policies 会计方针 }?m0bM
A (18)accounting rate of return 会计报酬率 rz|T2K
A (19)accounting reference date 会计参照日 x?i
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A (20)accounting reference period 会计参照期间 @&*TGU
A (21)accrual concept 应计概念 OTy!Q,0$.
A (22)accrual expenses 应计费用 htB2?%S=T
A (23)acid test ration 速动比率(酸性测试比率) >N^<Q4%2
A (24)acquisition 购置 IOHWb&N6
A (25)acquisition accounting 收购会计 rJ/HIda
A (26)activity based accounting 作业基础成本计算 0akJv^^D
A (27)adjusting events 调整事项 '/GB8L
A (28)administrative expenses 行政管理费 p{E(RsA
A (29)advice note 发货通知 MTYV~S4/
A (30)amortization 摊销 F}Zg3#
A (31)analytical review 分析性检查 U&3!=|j
A (32)annual equivalent cost 年度等量成本法 (?Ku-k
A (33)annual report and accounts 年度报告和报表 ~}OaX+!
A (34)appraisal cost 检验成本 w1<pQ[A
A (35)appropriation account 盈余分配账户 rfDGS%!O%
A (36)articles of association 公司章程细则 4~
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A (37)assets 资产 c!@|yE,
A (38)assets cover 资产保障 {aE[h[=r
A (39)asset value per share 每股资产价值 EW$drY@
A (40)associated company 联营公司 F=F84_+K
A (41)attainable standard 可达标准 ZK4V-?/[6
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A (42)attributable profit 可归属利润 l>*X+TpA,
A (43)audit 审计 zlLZ8b+
A (44)audit report 审计报告 SU%O \4Ty
A (45)auditing standards 审计准则 oyVT
A (46)authorized share capital 额定股本 DN^+"_:TB
A (47)available hours 可用小时 &>-'|(m+2
A (48)avoidable costs 可避免成本 Rk9n,"xpv
B (49)back-to-back loan 易币贷款 Bo:epus}\
B (50)backflush accounting 倒退成本计算 j+!u=E
B (51)bad debts 坏帐 xxGm T.&
B (52)bad debts ratio 坏帐比率 yBK$2to~
B (53)bank charges 银行手续费 8jCho
B (54)bank overdraft 银行透支 %@QxU-k_
B (55)bank reconciliation 银行存款调节表 :{<|,3oNdR
B (56)bank statement 银行对账单 33%hZ`/>
B (57)bankruptcy 破产 U<Oc&S{]*
B (58)basis of apportionment 分摊基础 WX Fm'5Vr
B (59)batch 批量 lLQcy
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B (60)batch costing 分批成本计算 $2FU<w$5
B (61)beta factor B(市场)风险因素 +1#;s!e
B (62)bill 账单 <xBL/e
%
B (63)bill of exchange 汇票 h.-L_!1B7
B (64)bill of landing 提单 km>ZhsqD
B (65)bill of materials 用料预计单 FqyxvL.
B (66)bill payable 应付票据 cRI2$|
B (67)bill receivable 应收票据 f['I4 /o
B (68)bin card 存货记录卡 tnpEf
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B (69)bonus 红利 3ZT3I1/D
B (70)book-keeping 薄记 6O?zi|J[:
B (71)Boston classification 波士顿分类 $\/
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B (72)breakeven chart 保本图 #Q2s3"X[
B (73)breakeven point 保本点 U]pE{^\w
B (74)breaking-down time 复位时间 Xf ^_y(?
B (75)budget 预算 /%&5Iq\:vA
B (76)budget center 预算中心 8Z}%,G*n
B (77)budget cost allowance 预算成本折让 g)f& mQ)
B (78)budget manual 预算手册 dLqBu~*
B (79)budget period 预算期间 +M.BMS2A<l
B (80)budgetary control 预算控制 L%[>z'Zp
B (81)budgeted capacity 预算生产能力 RH,x);J|
B (82)burden 制造费用 (x%
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B (83)business center 经营中心 bD)"Jy
B (84)business entity 营业个体 H8g6ZCU~
B (85)business unit 经营单位 ^vm6JWwN0B
B (86)buy-out management 管理性购买产权 S9DXd]6q_
B (87)by-product 副产品 b1^wK"#
C (88)called-up share capital 催缴股本 iB99.,o-&
C (89)capacity 生产能力 g
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C (90)capacity ratios 生产能力比率 3'p1m`8
C (91)capital 资本 y?cN
C (92)capital assets pricing model资本资产计价模式 ftmPdha%+
C (93)capital commitment 承诺资本 &qY]W=9uK
C (94)capital employed 已运用的资本 7r:&%?2:g
C (95)capital expenditure 资本支出 RKzO$T
C (96)capital expenditureauthorization 资本支出核准 NPv.7,
C (97)capital expenditure control 资本支出控制 ?9?A)?O<j~
C (98)capital expenditure proposal资本支出申请 ~jJ.E_i
C (99)capital funding planning 资本基金筹集计划 X<_HQ
C (100)capital gain 资本收益 XR VZU~ZV
C (101)capital investment appraisal资本投资评估 `]]5!U2
C (102)capital maintenance 资本保全 +hKU]DP2;
C (103)capital resource planning 资本资源计划 m{$+
C (104)capital surplus 资本盈余 *Mg@j;+5s
C (105)capital turnover 资本周转率 ;HYEJ3
C (106)card 记录卡
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C (107)cash 现金 5{W Aw !
C (108)cash account 现金账户 ,ye[TQ\,M
C (109)cash book 现金账薄 f4,|D |
C (110)cash cow 金牛产品 t<c7%i#Od
C (111)cash flow 现金流量 -vm1xp$
C (112)cash discounted 现金贴现 NsS;d^%I
C (113)cash flow budget 现金流量预算 ;jx[ +
C (114)cash flow statement 现金流量表 | )
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C (115)cash ledger 现金分类账 yQ^, >eh
C (116)cash limit 现金限额 |3FGMg%
C (117)CCA 现时成本会计 Qm7];,
C (118)center 中心 -Sh&x
C (119)changeover time 变更时间 tf54EIy5Y
C (120)chartered entity 特许经济个体 S;t`C~l\
C (121)cheque 支票 M^OYQf
C (122)cheque register 支票登记薄 xC5Pv">
C (123)coin analysis 零钱分类 Mb"y{Fox
C (124)classification 分类 '>"blfix8
C (125)clock card 工时卡 % u VTf
C (126)code 代码 Y6Y"fb%K
C (127)commitment accounting 承诺确认会计 Q)XH5C2X
C (128)common cost 共同成本 iEI#J!~
C (129)company limited byguarantee 有限担保责任公司 atd;)o0*0
C (130)company limited shares 股份有限公司 mw^>dv?
C (131)competitive position 竞争能力状况 sk07|9nU
C (132)concept 概念 &=S:I!9;;
C (133)conglomerate 跨行业企业 OpazWcMoo
C (134)consistency concept 一致性概念 ab9ec Z
C (135)consolidated accounts 合并报表 QoUdTIIL
C (136)consolidation accounting 合并会计 I.C
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C (137)consortium 财团
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C (138)contingency plan 应急计划 SHSfe{n
C (139)contingent liabilities 或有负债 *@^@7`W
C (140)continuous operation 连续生产 K 0o F=|
C (141)contra 抵消 9%SC#V'
C (142)contract cost 合同成本 _pb*kJ
C (143)contract costing 合同成本计算 zICCSF&H
C (144)contribution 贡献毛益 OqRRf
C (145)contribution centre 贡献中心 -Op^3WWyY
C (146)contribution chart 贡献图 C6F7,v62
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 S8kzAT
C (148)contribution to salesration 贡献毛益对销售比率 H)S!%(x4
C (149)control 控制 N)D+FV29y
C (150)control account 控制帐户 mA.,.<xE@
C (151)control limits 控制限度 WB_BEh[>j
C (152)controllability concept 可控制概念 a-S
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C (153)controllable cost 可控制成本 vw:GNpg'R6
C (154)conversion cost 加工成本 ~
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 rqp]{?33
C (156)corporate appraisal 公司评估 b{aB^a:f=L
C (157)corporate planning 公司计划 y]PuY\+
C (158)corporate social reporting 公司社会报告 \p.yR
.
C (159)corporation 股份公司 2?6]Xbs{
C (160)cost 成本 C+M]"{Y+
C (161)cost account 成本帐户 JvvN>bg
C (162)cost accounting 成本会计 |qj"p
C (163)cost accounting manual 成本手册 /TPtPq<7:#
C (164)cost accounts calendar 成本报表的日历时间 '
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C (165)cost adjustment 成本调整 :JX2GRL4
C (166)cost allocation 成本分配 uD?G\"L
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C (167)cost apportionment 成本分摊 |cnps$fk~
C (168)cost attribution 成本归属 ^>ir&$
C (169)cost audit 成本审计 __7}4mA
C (170)cost behaviour 成本性态 ~4=*kJ#7
C (171)cost benefit analysis 成本效益分析 }ssja,;
C (172)cost center 成本中心 7q;`~tbC
C (173)cost driver 成本动因