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注会《审计》英语常用词汇 tY|8s]{2
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1.audit 审计 1bnBji
2.attestation 鉴证 XGrue6ya
3.credibility 可信赖程度 v Gy8Qu>
4.audit of financial statements 财务报表审计 L1{GL #qV
5.agreed-upon procedures 执行商定程序 K2)!h.W
6.high levels of assurance 高水平保证 hqvE!Of
7.compilation 编制 H}}$V7]^),
8.reliability 可靠性 7- d.ZG
9.relevance 相关性 OhZgcUqQ8
10.professional skepticism 职业谨慎 :mppv8bh
11.objectivity 客观性 Jju#iwb
12. professional competence 专业胜任能力 ~uWOdm-"[
13.Senior/CPA-in-charge 项目经理 )!bUR\
14.audit engagement letter 业务约定书 bUwn}_7b
15.recurring audit 连续审计 "/Pjjb:2
16.the client 委托人 1c4/}3*
17.change CPA 更换注册会计师 4BL;FO
18.the existing CPA 现任注册会计师 jKIxdY:U
19.the successor CPA 后任注册会计师 N"tFP9;K
20.the preceding CPA前任注册会计师 H`hnEOyLp
21.issue the audit report 出具审计报告 gV;H6"
22.expert 专家 1Na@|yY
23.the board of directors 董事会 z;tI D~Y
24.knowledge of the entity‘ s business 了解被审计单位情况 }|OaL*|u
25.assess material misstatement risks评估重大错报风险 ,_.I\
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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 CqMhk
27.a general knowledge of —— 初步了解―――的情况 p9!"
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28.a more knowledge of—— 进一步了解的情况 B(g_Gm<
29.the prior year‘s working papers 以前年度工作底稿 u7%D6W~m0
30.minutes of meeting 会议纪要 2jJmE&)7,
31.business risks 经营风险 <*ZJaBwWU~
32.appropriateness 适当性 `:8J46or
33.accounting estimate 会计估计 ?Ea;J0V
34.management representations 管理层声明 }_/Hdmmx
35.going concern assumption 持续经营假设 96cJ8I8
36.audit plan 审计计划 PX:'/{V
37.significant audit areas 重点审计领域 H<hVTc{K
38.error 错误 ^ 2GHe<Y
39.fraud舞弊 z}Q
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40.modified or additional procedures 修改或追加审计程序 b
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41.misappropriation of assets 侵占资产 GG064zPq7
42.transactions without substance 虚假交易 8
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43.unusual pressures 异常压力 {R<Ea
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44.the suspected noncompliance 涉嫌存在违法行为 9_
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45.materialiy 重要性 >2$5eI
46.exceed the materiality level 超过重要性水平 QZp6YSz.4
47.approach the materiality level 接近重要性水平 u@'0Vk0zGH
48.an acceptably low level 可接受水平 W:,4 :|3
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ;h6v@)#GX
50.misstatements or omissions 错报或漏报 ;7]u!Q
51.aggregate 总计 (/!r(#K0,'
52.subsequent events 期后事项 o+`6LKg;
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 ?&G`{Ey
55.audit risk 审计风险 Va,<3z%O<
56.detection risk 检查风险 F^"_TV0va
57.inappropriate audit opinion 不适当的审计意见 Hgeg@RP
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58.material misstatement 重大的错报 w{[=l6L m
59.tolerable misstatement 可容忍错报 kIw`P[
60.the acceptable level of detection risk 可接受的检查风险 [${
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61.assessed level of material misstatement risk 重大错报风险的评估水平 P./V6i<:
62.simall business 小规模企业 0nn okN^
63.accounting system 会计系统 fbyQjvURnC
64.test of control 控制测试 e0@6Pd
65.walk-through test 穿行测试 v(*C
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66.communication 沟通 q"O.Cbk
67.flow chart 流程图 L
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68.reperformance of internal control 重新执行 >_rha~
69.audit evidence 审计证据 i|w8.}0
70.substantive procedures 实质性程序 GoA4f3
71.assertions 认定 z,qRcO&
72.esistence 存在 ] h-,o
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73.occurrence 发生 F(4?tX T
74.completeness 完整性 U4m9e|/H;z
75.rights and obligations 权利和义务 ]{"Br$
76.valuation and allocation 计价和分摊 Q9I
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77.cutoff 截止 rG#Z=*b%
78.accuracy 准确性 vS\%3A4^+5
79.classification 分类 4h5g'!9-g
80.inspection 检查 Z3>N<u8)
81.supervision of counting 监盘 CTWn2tpW
82.observation 观察 /9o!*K
83.confirmation 函证
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84.computation 计算 k(zsm"<q
85.analytical procedures 分析程序 Fk(JSiU
86.vouch 核对 u@ jX+\
87.trace 追查 lb'GXd %
88.audit sampling 审计抽样 0|R# Tb;Y
89.error 误差 iA8U Yd3Q
90.expected error 预期误差 &]
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91.population 总体 KD/V aN
92.sampling risk 抽样风险 z0|&W&&D
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 Gpm{m:$L
95.statistical sampling 统计抽样 |F9z,cc"
96.tolerable error 可容忍误差 Q{k
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97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 K3\#E/Ox
99.the risk of incorrect rejection 误拒风险 3 ?Y|
100. the risk of incorrect acceptance 误受风险 V9ssH87#
101.working trial balance 试算平衡表 )tCX
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102.index and cross-referencing 索引和交叉索引 ?Ma~^0
103.cash receipt 现金收入 !"e5~7
104.cash disbursement 现金支出 Wf{O[yL*
105.bank statement 银行对账单 RI68%ZoL
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 :4^\3~i1X
108.net realizable value 可变现净值 8/0Y vh
109.storeroom 仓库 -P&6L\V
110.sale invoice 销售发票 A'G@uD@3
111.price list 价目表 o)OUWGjb/K
112.positive confirmation request 积极式询证函 b;)~wU=
113.negative confirmation request 消极式询证函 0afei4i~N
114.purchase requisition 请购单 ]xguBh ]
115.receiving report 验收报告 @ym/27cRE
116.gross margin 毛利
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117.manufacturing overhead 制造费用 *^([ ~[
118.material requisition 领料单 FQ>`{%>
119.inventory-taking 存货盘点 Rb(SBa
120.bond certificate 债券 :s
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121.stock certificate 股票 k</%YKk
122.audit report 审计报告 v
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123.entity 被审计单位 7\ nf:.
124.addressee of the audit report 审计报告的收件人 $lhC{&tBV
125.unqualified opinion 无保留意见 ID.n1i3
126.qualified opinion 保留意见 z,{<Nm7&F
127.disclaimer of opinion 无法表示意见 U^qt6$bK
128.adverse opinion 否定意见 8foJ I^3
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A (1)ABC 作业基础成本计算 V/LQ<Yke
A (2)absorbed overhead 已吸收制造费用 @iEA:?9uX
A (3)absorption costing 吸收成本计算 /m!Cc/Hv
A (4)account 账户,报表 iS5W>1]
A (5)accounting postulate 会计假设 WD'#5]#Y
A (6)accounting series release 会计公告文件 Isx#9C
A (7)accounting valuation 会计计价 ~tOAT;g}q
A (8)account sale 承销清单 "*,XL
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A (9)accountability concept 经营责任概念 T97]P-}
A (10)accountancy 会计职业 |
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A (11)accountant 会计师 8EVgoJ.
A (12)accounting 会计 I|# 5NE6
A (13)agency cost 代理成本 _gD
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A (14)accounting bases 会计基础 5s{ABJ\@V
A (15)accounting manual 会计手册 D1nq2GwS
A (16)accounting period 会计期间 sBV4)xM
A (17)accounting policies 会计方针 >a3p >2
A (18)accounting rate of return 会计报酬率 ?YeWH
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A (19)accounting reference date 会计参照日 =TqQbadp
A (20)accounting reference period 会计参照期间 ^<X@s1^#
A (21)accrual concept 应计概念
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A (22)accrual expenses 应计费用 nI0[;'Hn,
A (23)acid test ration 速动比率(酸性测试比率) Py`N
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A (24)acquisition 购置 QMEcQV>
A (25)acquisition accounting 收购会计
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A (26)activity based accounting 作业基础成本计算 .'a&33J
A (27)adjusting events 调整事项 XT;u<aJs
A (28)administrative expenses 行政管理费 fvb=#58N_
A (29)advice note 发货通知 ]tY
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A (30)amortization 摊销 *!^<m0
A (31)analytical review 分析性检查 D/h/Y) Y
A (32)annual equivalent cost 年度等量成本法 Qv-@Zt!8
A (33)annual report and accounts 年度报告和报表 :UJ a&$)
A (34)appraisal cost 检验成本 A{B/lX)
A (35)appropriation account 盈余分配账户 Py{<bd
A (36)articles of association 公司章程细则 *6(kbe s
A (37)assets 资产 <9>vO,n
A (38)assets cover 资产保障 V]EtwA
A (39)asset value per share 每股资产价值 uytE^
A (40)associated company 联营公司 :a:
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A (41)attainable standard 可达标准 k? Xc
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A (42)attributable profit 可归属利润 jSc#+
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A (43)audit 审计 @|'5n
A (44)audit report 审计报告 "*O4GPj
A (45)auditing standards 审计准则 XR!us/U`a
A (46)authorized share capital 额定股本 V34hFa
A (47)available hours 可用小时 <'G~8tA%v
A (48)avoidable costs 可避免成本 ,.gQ^^+=
B (49)back-to-back loan 易币贷款 ;O<9|?
B (50)backflush accounting 倒退成本计算 U.{l;EL:T
B (51)bad debts 坏帐 {)AMw q
B (52)bad debts ratio 坏帐比率 ^9-&o
B (53)bank charges 银行手续费 .Yw'oYnS
B (54)bank overdraft 银行透支 2Hum!p:1
B (55)bank reconciliation 银行存款调节表 ,sGZ2=M}J
B (56)bank statement 银行对账单 -l}IZY
B (57)bankruptcy 破产 0kDK~iT
B (58)basis of apportionment 分摊基础 +/D>|loRC
B (59)batch 批量 81*M= ?
B (60)batch costing 分批成本计算 dJ?XPo"Cm=
B (61)beta factor B(市场)风险因素 -uh(?])H
B (62)bill 账单 ];%0qb
B (63)bill of exchange 汇票 q$G,KRy/
B (64)bill of landing 提单 ` ]Ppau
B (65)bill of materials 用料预计单 X0*QV- RN
B (66)bill payable 应付票据 0j(M*
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B (67)bill receivable 应收票据 34!dYr%
B (68)bin card 存货记录卡 e|4&b@
B (69)bonus 红利 ?|e'Gbb_
B (70)book-keeping 薄记
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B (71)Boston classification 波士顿分类 #yI.nzA*
B (72)breakeven chart 保本图 7w;O}axI
B (73)breakeven point 保本点 "7>>I D
B (74)breaking-down time 复位时间 h d~$WV0#
B (75)budget 预算 m5G \}8|
B (76)budget center 预算中心 wM[~2C=vx
B (77)budget cost allowance 预算成本折让 *Ei|fe$sa
B (78)budget manual 预算手册 XYoIFv?'
B (79)budget period 预算期间 -CH`>
B (80)budgetary control 预算控制 wW?,;B'74
B (81)budgeted capacity 预算生产能力 6n1rL
B (82)burden 制造费用 i
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B (83)business center 经营中心 S(aZ4{a@
B (84)business entity 营业个体 ^TB>.c@ `*
B (85)business unit 经营单位 PM":Vd/
B (86)buy-out management 管理性购买产权 L!_ZY
B (87)by-product 副产品 q %A?V_
C (88)called-up share capital 催缴股本 . |*f!w}5
C (89)capacity 生产能力 /J)l /oI
C (90)capacity ratios 生产能力比率 Hqh6:RuL
C (91)capital 资本 W0jZOP5_.$
C (92)capital assets pricing model资本资产计价模式 fri0XxF
C (93)capital commitment 承诺资本 sS
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C (94)capital employed 已运用的资本 qz4^{
C (95)capital expenditure 资本支出 YC]L)eafo`
C (96)capital expenditureauthorization 资本支出核准 w<9>Q1(
C (97)capital expenditure control 资本支出控制 drwgjLC+
C (98)capital expenditure proposal资本支出申请 ;d$qc<2uA
C (99)capital funding planning 资本基金筹集计划 :ug4g6;#H0
C (100)capital gain 资本收益 p1c3Q$>i
C (101)capital investment appraisal资本投资评估 FZiW
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C (102)capital maintenance 资本保全 ,%bhyww<
C (103)capital resource planning 资本资源计划 [~D|peM3
C (104)capital surplus 资本盈余 clI*7j.4E#
C (105)capital turnover 资本周转率 7t9c7HLuj/
C (106)card 记录卡 B~'MBBD"
C (107)cash 现金 .ut{,(5
C (108)cash account 现金账户 G= ^X1+_
C (109)cash book 现金账薄 4;`Bj:.
C (110)cash cow 金牛产品 ^BZkHAp
C (111)cash flow 现金流量 9s
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C (112)cash discounted 现金贴现 6B$q,"%S@
C (113)cash flow budget 现金流量预算 vhr+g 'tf
C (114)cash flow statement 现金流量表 8
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C (115)cash ledger 现金分类账
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C (116)cash limit 现金限额 4(?G6y)
C (117)CCA 现时成本会计 ^0W(hA
C (118)center 中心 zT~B6
C (119)changeover time 变更时间 o
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C (120)chartered entity 特许经济个体 Wi n8LOC
C (121)cheque 支票 CGw--`#\
C (122)cheque register 支票登记薄 7:=5"ScV
C (123)coin analysis 零钱分类 URcR
C (124)classification 分类 }2)DPP:ic
C (125)clock card 工时卡 !~<siy
C (126)code 代码 N12:{U
C (127)commitment accounting 承诺确认会计 *0Gz)'
C (128)common cost 共同成本 NkxCs
C (129)company limited byguarantee 有限担保责任公司 $
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C (130)company limited shares 股份有限公司 p<WFqLe(":
C (131)competitive position 竞争能力状况 3HyhEVR-#~
C (132)concept 概念 YEjY8]t
C (133)conglomerate 跨行业企业 V%HS\<$h
C (134)consistency concept 一致性概念 k6IG+:s
C (135)consolidated accounts 合并报表 dEM?~?
C (136)consolidation accounting 合并会计 u}9fj
C (137)consortium 财团 TY;U2.Ud
C (138)contingency plan 应急计划 LE?u`i,e=+
C (139)contingent liabilities 或有负债 J3S&3+2G
C (140)continuous operation 连续生产 /7$mxtB5%L
C (141)contra 抵消 !Q-wdzsp?
C (142)contract cost 合同成本 Ccfwax+
C (143)contract costing 合同成本计算 ?3sT"r_d@
C (144)contribution 贡献毛益 $7I]`Jt
C (145)contribution centre 贡献中心 B'>*[!A
C (146)contribution chart 贡献图 Oi:JiD=
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 e{G_GycH
C (148)contribution to salesration 贡献毛益对销售比率 +-068k(
C (149)control 控制 ST1Ts
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C (150)control account 控制帐户 Mj0Cat=
C (151)control limits 控制限度 >
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C (152)controllability concept 可控制概念 YTY%#"
C (153)controllable cost 可控制成本 7x.%hRk
C (154)conversion cost 加工成本 @kngI7=E
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 r
-f
C (156)corporate appraisal 公司评估 a
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C (157)corporate planning 公司计划 &J"Ys
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C (158)corporate social reporting 公司社会报告 }IUP5O6
C (159)corporation 股份公司 MQcE6)
C (160)cost 成本 ^6 /j_G
C (161)cost account 成本帐户 <D /a l9
C (162)cost accounting 成本会计 [ET6(_=b
C (163)cost accounting manual 成本手册 CKARg8o
C (164)cost accounts calendar 成本报表的日历时间 t\5c@j p
C (165)cost adjustment 成本调整 .PVLWW
C (166)cost allocation 成本分配 _=`x])mM
C (167)cost apportionment 成本分摊 AfWl6a?T8:
C (168)cost attribution 成本归属 3_qdJ<,
C (169)cost audit 成本审计 <4F7@q,V
C (170)cost behaviour 成本性态 7{BnXN[
C (171)cost benefit analysis 成本效益分析 L@|#Bbmx
C (172)cost center 成本中心 oo'w-\2]p
C (173)cost driver 成本动因