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注会《审计》英语常用词汇 1}M.}G2u/
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1.audit 审计 JU.%;e7
2.attestation 鉴证 9o'6es..@Z
3.credibility 可信赖程度 cY]Y8T)
4.audit of financial statements 财务报表审计 /8HO7E+5
5.agreed-upon procedures 执行商定程序 (t['
6.high levels of assurance 高水平保证 ck+rOGv7{Z
7.compilation 编制 jch8d(`?d
8.reliability 可靠性 <%7
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9.relevance 相关性 -B(K Q T,J
10.professional skepticism 职业谨慎 jP'b! 4
11.objectivity 客观性 *?"{T;4u~O
12. professional competence 专业胜任能力 e;[8GE.
13.Senior/CPA-in-charge 项目经理 6x{IY
14.audit engagement letter 业务约定书 1y;zPJ<ntm
15.recurring audit 连续审计 Z!eq /
16.the client 委托人 %"^XxVJ*
17.change CPA 更换注册会计师 W-QPO
18.the existing CPA 现任注册会计师 _?c.3+;s
19.the successor CPA 后任注册会计师 ,e_#
20.the preceding CPA前任注册会计师 iCKwd 9?)
21.issue the audit report 出具审计报告 f~9Y1|6
22.expert 专家 ;qK6."b`;
23.the board of directors 董事会 N+75wtLy&
24.knowledge of the entity‘ s business 了解被审计单位情况 NyLnE
25.assess material misstatement risks评估重大错报风险 ,?/<fxIY
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 ybO,~TQ
27.a general knowledge of —— 初步了解―――的情况 2f4c;YS
28.a more knowledge of—— 进一步了解的情况 wCmv/m
29.the prior year‘s working papers 以前年度工作底稿 mh]$g<*m
30.minutes of meeting 会议纪要 LTct0Gh
31.business risks 经营风险 "6QMa,)D
32.appropriateness 适当性 V,5}hQJ
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33.accounting estimate 会计估计 V~Lq,oth
34.management representations 管理层声明 ~ }22 Dvo
35.going concern assumption 持续经营假设 S>E.*]_
36.audit plan 审计计划 i8.[d5
37.significant audit areas 重点审计领域 MT0{hsuK9
38.error 错误 ii9/ UtIQ
39.fraud舞弊 `p|vutk)U
40.modified or additional procedures 修改或追加审计程序 < z)G& h@
41.misappropriation of assets 侵占资产 ?!oa15
42.transactions without substance 虚假交易 $SR]7GZ
43.unusual pressures 异常压力 dR:iUw:V
44.the suspected noncompliance 涉嫌存在违法行为 ;~1JbP
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 X+8p2xSO|
47.approach the materiality level 接近重要性水平 ,ua1xsZl&
48.an acceptably low level 可接受水平 s\!vko'M
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Bdepvc}[#
50.misstatements or omissions 错报或漏报 ~\,6C1M
51.aggregate 总计 7bS[\5
52.subsequent events 期后事项 Jo <6M'
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 *,
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55.audit risk 审计风险 x~eEaD5m%J
56.detection risk 检查风险 S I5QdX
57.inappropriate audit opinion 不适当的审计意见 qH"a !
58.material misstatement 重大的错报 id'#s
59.tolerable misstatement 可容忍错报 ^mQfXfuL
60.the acceptable level of detection risk 可接受的检查风险 V0i$"|F+E
61.assessed level of material misstatement risk 重大错报风险的评估水平 <vDm(-i3
62.simall business 小规模企业 O%e.u>=4%
63.accounting system 会计系统 A!yLwkc:5
64.test of control 控制测试 'bPo 5V|
65.walk-through test 穿行测试 GYxI$y0:
66.communication 沟通
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67.flow chart 流程图 @x
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68.reperformance of internal control 重新执行 ArK9E!`^
69.audit evidence 审计证据 0
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70.substantive procedures 实质性程序 f4}6$>)
71.assertions 认定 Hc|U@G
72.esistence 存在 [{$0E=&0
73.occurrence 发生 n^#LB*q
74.completeness 完整性 faX#KRpfd
75.rights and obligations 权利和义务 U{(07GNm#
76.valuation and allocation 计价和分摊 !@k@7~i
77.cutoff 截止 TVwYFX
78.accuracy 准确性 P^W47
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79.classification 分类 c F]3gM
80.inspection 检查 d.oFlT
81.supervision of counting 监盘 p>3'77
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82.observation 观察 8f5^@K\c
83.confirmation 函证 *DzPkaYD>
84.computation 计算 |Eu~=J7@
85.analytical procedures 分析程序 }*
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86.vouch 核对 zAJUL
87.trace 追查 @8yFM%
88.audit sampling 审计抽样 W=]",<
89.error 误差 |LH*)GrD*t
90.expected error 预期误差 T]-~?;Jh8
91.population 总体 o1+]6s+j}
92.sampling risk 抽样风险 r0
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93.non- sampling risk 非抽样风险 *?Ef}:]
94.sampling unit 抽样单位 =A6O}0z
95.statistical sampling 统计抽样 UROi.976D
96.tolerable error 可容忍误差 RNtA4rC>#
97.the risk of under reliance 信赖不足风险 !5t 3Y
98.the risk of over reliance 信赖过度风险 Nn1^#kc
99.the risk of incorrect rejection 误拒风险 DNBpIC5&6
100. the risk of incorrect acceptance 误受风险 LfXr(2u
101.working trial balance 试算平衡表 QC,(rB
102.index and cross-referencing 索引和交叉索引 Wb4{*~
103.cash receipt 现金收入 ,s&~U<Z
104.cash disbursement 现金支出 ?<^AXLiKV
105.bank statement 银行对账单 15DK\_;
106.bank reconciliation 银行存款余额调节表 6*33k'=;F
107.balance sheet date 资产负债表日 {
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108.net realizable value 可变现净值 [:@?,?V\N
109.storeroom 仓库 <W')
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110.sale invoice 销售发票 2_b'm
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111.price list 价目表 =2)t1 H
112.positive confirmation request 积极式询证函 vaJXX
113.negative confirmation request 消极式询证函 )0
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114.purchase requisition 请购单 TFDCo_>o
115.receiving report 验收报告 MPy][^s!
116.gross margin 毛利 %ab)Gs
117.manufacturing overhead 制造费用 }(EOQ2TI
118.material requisition 领料单 aZGDtzNG5h
119.inventory-taking 存货盘点 q%Jy>IXt
120.bond certificate 债券 [j U
121.stock certificate 股票 #gJ~ {tA:
122.audit report 审计报告 y@\Q@
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123.entity 被审计单位 $:
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124.addressee of the audit report 审计报告的收件人 #(g+jb0E
125.unqualified opinion 无保留意见 U*"cf>dB(
126.qualified opinion 保留意见 zb}+ m#q
127.disclaimer of opinion 无法表示意见 C-^%g[#
128.adverse opinion 否定意见 ey\{C`(__y
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A (1)ABC 作业基础成本计算 c
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A (2)absorbed overhead 已吸收制造费用 <;E[)tv
A (3)absorption costing 吸收成本计算 RXS| -_$
A (4)account 账户,报表 U]U)'
A (5)accounting postulate 会计假设 I4f
A (6)accounting series release 会计公告文件 _s-HlE?C
A (7)accounting valuation 会计计价 Rue|<d1
A (8)account sale 承销清单 W)msaq,
A (9)accountability concept 经营责任概念 aX'g9E
A (10)accountancy 会计职业 |abst&yp
A (11)accountant 会计师 lc?mKW9
A (12)accounting 会计 pQ^,. [[
A (13)agency cost 代理成本 TKu68/\)
A (14)accounting bases 会计基础 BI.k On=
A (15)accounting manual 会计手册 GKujDx+h
A (16)accounting period 会计期间 C2=iZ`Z>
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A (17)accounting policies 会计方针 L[Yp\[#-q
A (18)accounting rate of return 会计报酬率 @))}\:
A (19)accounting reference date 会计参照日 &Yf#O*
A (20)accounting reference period 会计参照期间 \i;&@Kp.N
A (21)accrual concept 应计概念 +[8Kl=]L
A (22)accrual expenses 应计费用 M:UB>-`bW
A (23)acid test ration 速动比率(酸性测试比率) 2*q:
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A (24)acquisition 购置 '
ra B
A (25)acquisition accounting 收购会计 /\a]S:V-j
A (26)activity based accounting 作业基础成本计算 ENx@Ex
A (27)adjusting events 调整事项 %X,B-h^
A (28)administrative expenses 行政管理费 p@7i=hyt`p
A (29)advice note 发货通知 fqk Dk
A (30)amortization 摊销 h$7Fe +#I#
A (31)analytical review 分析性检查 H"q`k5R
A (32)annual equivalent cost 年度等量成本法 hp]ng!I{\u
A (33)annual report and accounts 年度报告和报表 ^c0$pqZ}r
A (34)appraisal cost 检验成本 FO(0D?PCR
A (35)appropriation account 盈余分配账户 <r +!hJ[s'
A (36)articles of association 公司章程细则 Q^MXiEO+
A (37)assets 资产 [X">v
aa
A (38)assets cover 资产保障
q]i(CaKh
A (39)asset value per share 每股资产价值 vMZ7uO
A (40)associated company 联营公司 ,D@;i
A (41)attainable standard 可达标准 V)1:LLRW
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A (42)attributable profit 可归属利润 $v'Y:
A (43)audit 审计 s\Pt,I@Y_
A (44)audit report 审计报告 =yTa,PY
A (45)auditing standards 审计准则 X=p3KzzX
A (46)authorized share capital 额定股本 *L;pc g8{
A (47)available hours 可用小时 (
ztim
A (48)avoidable costs 可避免成本 L;--d`[
B (49)back-to-back loan 易币贷款 aq0iNbv@
B (50)backflush accounting 倒退成本计算 l4mUx`!
B (51)bad debts 坏帐
j.;
B (52)bad debts ratio 坏帐比率 si^4<$Nr%j
B (53)bank charges 银行手续费 gVnwsE
B (54)bank overdraft 银行透支 A`x
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B (55)bank reconciliation 银行存款调节表 &vFqe,Z
B (56)bank statement 银行对账单 n-hvh-ZO
B (57)bankruptcy 破产 ;naq-%'Sg
B (58)basis of apportionment 分摊基础 zD)IU_GWa
B (59)batch 批量 ckf<N9
B (60)batch costing 分批成本计算 KZrMf77=
B (61)beta factor B(市场)风险因素
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B (62)bill 账单 fKTDt%
B (63)bill of exchange 汇票 KM/U?`6>:
B (64)bill of landing 提单 &}nBenYp
B (65)bill of materials 用料预计单 (aJP: ^
B (66)bill payable 应付票据 t/d' ,Khg
B (67)bill receivable 应收票据 _)zmIB(}m
B (68)bin card 存货记录卡 hg?j)jl|
B (69)bonus 红利 9|N"@0<B
B (70)book-keeping 薄记 fou_/Nrue
B (71)Boston classification 波士顿分类 <Qcex3
B (72)breakeven chart 保本图 ?E+:]j_
B (73)breakeven point 保本点 .# 6n
B (74)breaking-down time 复位时间 MegE--h
B (75)budget 预算 WxVn&c\
B (76)budget center 预算中心 .:{h{@a
B (77)budget cost allowance 预算成本折让 |*tWF!
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B (78)budget manual 预算手册 @K$VV^wp
B (79)budget period 预算期间 4d^
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B (80)budgetary control 预算控制 'dIX=/RZ
B (81)budgeted capacity 预算生产能力 ~!]&>n;=G
B (82)burden 制造费用 _{LN{iqDv
B (83)business center 经营中心 %@}o'=[
B (84)business entity 营业个体 %RQ C9!
B (85)business unit 经营单位 K\{b!Cfr^
B (86)buy-out management 管理性购买产权 HzRX$IKB3(
B (87)by-product 副产品
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C (88)called-up share capital 催缴股本 }+91s'/c
C (89)capacity 生产能力 AT B\^;n.
C (90)capacity ratios 生产能力比率 ,4^9cFVo
C (91)capital 资本 PIZ
C;K4|
C (92)capital assets pricing model资本资产计价模式 K*R)V/B/l
C (93)capital commitment 承诺资本 NP K#].F
C (94)capital employed 已运用的资本 OUEI~b1
C (95)capital expenditure 资本支出 ,vPe}OKj
C (96)capital expenditureauthorization 资本支出核准 [3O^0-:6E
C (97)capital expenditure control 资本支出控制 I1Hw"G"&
C (98)capital expenditure proposal资本支出申请 omM&{ }8 g
C (99)capital funding planning 资本基金筹集计划 W@I
02n2H
C (100)capital gain 资本收益 )uQ-YC('0
C (101)capital investment appraisal资本投资评估 (jU/Wj!q
C (102)capital maintenance 资本保全 1. #
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C (103)capital resource planning 资本资源计划 #TMm#?lC
C (104)capital surplus 资本盈余 :tRf@bD#
C (105)capital turnover 资本周转率 :s'o~
C (106)card 记录卡 xGYSi5}z
C (107)cash 现金 ZCy`2Fir
C (108)cash account 现金账户 &w+;N5}3
C (109)cash book 现金账薄 -1qZqU$h
C (110)cash cow 金牛产品 .6> hD1'
C (111)cash flow 现金流量 C%giv9a
C (112)cash discounted 现金贴现 _&8O~8tW
C (113)cash flow budget 现金流量预算 0:Ar|to$m
C (114)cash flow statement 现金流量表 2R^O,Vu*W
C (115)cash ledger 现金分类账 x|]\1sb"
C (116)cash limit 现金限额 B\Xh3l]+j
C (117)CCA 现时成本会计 CF]i}xpWV
C (118)center 中心 yGU .AM
C (119)changeover time 变更时间 s K+
(v
C (120)chartered entity 特许经济个体 81~Kpx
C (121)cheque 支票 b,nn&B5@{
C (122)cheque register 支票登记薄 NF6X- ,cd
C (123)coin analysis 零钱分类 Z+g1~\
C (124)classification 分类 8 RVS)D''
C (125)clock card 工时卡 ?2{bKIV_
C (126)code 代码 fJaubDxa
C (127)commitment accounting 承诺确认会计 /-h6`@[
C (128)common cost 共同成本 gfi
AK%
C (129)company limited byguarantee 有限担保责任公司 *yJ[zXXjJ
C (130)company limited shares 股份有限公司 y8G&Wg
aCi
C (131)competitive position 竞争能力状况 Mr-DGLJ
C (132)concept 概念 ujU=JlJ7dl
C (133)conglomerate 跨行业企业 &e5(Djz8t
C (134)consistency concept 一致性概念 |+>uA[6#
C (135)consolidated accounts 合并报表 ))!Bg?t-
C (136)consolidation accounting 合并会计 g%ubvu2t]
C (137)consortium 财团 n5|l|#c$N
C (138)contingency plan 应急计划 J^ `hbP+2
C (139)contingent liabilities 或有负债 ?AEd(_a!q
C (140)continuous operation 连续生产 0axxQ!Ivx
C (141)contra 抵消 ^$!987"
C (142)contract cost 合同成本 sONBQ9
C (143)contract costing 合同成本计算 OA[&Za#w
C (144)contribution 贡献毛益 7c-Gm R2
C (145)contribution centre 贡献中心 *l{yW"Su
C (146)contribution chart 贡献图 Guh%eR'Wt
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 "< v\M85&
C (148)contribution to salesration 贡献毛益对销售比率 'Y.Vn P&H
C (149)control 控制 &uv0G'"\
C (150)control account 控制帐户 [QT1Ju64
C (151)control limits 控制限度 f|U0s
C (152)controllability concept 可控制概念 ,|+Gls
C (153)controllable cost 可控制成本 SyO79e*t
C (154)conversion cost 加工成本 Ir5WN_EaS
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ~4\,&HH
C (156)corporate appraisal 公司评估 2#3^skj
C (157)corporate planning 公司计划 2jl)mL
C (158)corporate social reporting 公司社会报告 QYQtMb,
C (159)corporation 股份公司 K%MW6y
C (160)cost 成本 btH _HE
C (161)cost account 成本帐户 *5e+@rD`
C (162)cost accounting 成本会计 K$H
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C (163)cost accounting manual 成本手册 'CXRG$D
C (164)cost accounts calendar 成本报表的日历时间 $<|o
cUC7
C (165)cost adjustment 成本调整 ?vgH"W~3>
C (166)cost allocation 成本分配 q@n^
ZzTx
C (167)cost apportionment 成本分摊 mffIf1f
C (168)cost attribution 成本归属 RW_q~bA9
C (169)cost audit 成本审计 pQMtj0(y
C (170)cost behaviour 成本性态 B<7/,d'
C (171)cost benefit analysis 成本效益分析 EATu KLP\
C (172)cost center 成本中心 y:d{jG^
C (173)cost driver 成本动因