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注会《审计》英语常用词汇 *q0vp^?
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1.audit 审计 7-4S'rq+
2.attestation 鉴证 P@8S|#LpZ
3.credibility 可信赖程度 @'JA3V}
4.audit of financial statements 财务报表审计 C ,[q#D4
5.agreed-upon procedures 执行商定程序 KWH:tFL.
6.high levels of assurance 高水平保证 7o$S6Y;c4
7.compilation 编制 ~iU@ns|g\
8.reliability 可靠性 p~h[4hP
9.relevance 相关性 AzFS6<_
10.professional skepticism 职业谨慎 b$=c(@]
11.objectivity 客观性 |J&=h|-A
12. professional competence 专业胜任能力 ]I(<hDuRp
13.Senior/CPA-in-charge 项目经理 diD[/&k#kh
14.audit engagement letter 业务约定书 .t$1B5
15.recurring audit 连续审计 b*<Fi#x1=
16.the client 委托人 =4LyE6
17.change CPA 更换注册会计师 JjnWv7W3$
18.the existing CPA 现任注册会计师 lh*
!f$2~
19.the successor CPA 后任注册会计师 2;`WI:nt
20.the preceding CPA前任注册会计师 eOs 4c`
21.issue the audit report 出具审计报告 #P;vc{ Iq
22.expert 专家 pU[5f5_
23.the board of directors 董事会 !t|2&R$IQ
24.knowledge of the entity‘ s business 了解被审计单位情况 m4RiF
25.assess material misstatement risks评估重大错报风险 &6\f;T4
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 `_ )5K u}
27.a general knowledge of —— 初步了解―――的情况 h[r)HX0hA
28.a more knowledge of—— 进一步了解的情况 .[S\&uRv
29.the prior year‘s working papers 以前年度工作底稿 fU^5Dl
30.minutes of meeting 会议纪要
1|oE3
31.business risks 经营风险 ->5[C0: ]
32.appropriateness 适当性 D@`"99z
33.accounting estimate 会计估计 !X+}W[Ic^
34.management representations 管理层声明 </23* n]
35.going concern assumption 持续经营假设 }Ih5`$
36.audit plan 审计计划
|!uC [=
37.significant audit areas 重点审计领域 cb%ML1c
38.error 错误 mjJ/rx{kbw
39.fraud舞弊 W>J1JaO
40.modified or additional procedures 修改或追加审计程序 7x)32f"
41.misappropriation of assets 侵占资产 V( 3rTDg
42.transactions without substance 虚假交易 \Vl)q>K_h
43.unusual pressures 异常压力 uF<\|y rFt
44.the suspected noncompliance 涉嫌存在违法行为
7!^Zsp^+
45.materialiy 重要性 Dj x[3['
46.exceed the materiality level 超过重要性水平 x)-n[Fu
47.approach the materiality level 接近重要性水平 CzG/=#IU
48.an acceptably low level 可接受水平 o;'-^ LJ
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 nv%0EAa#}
50.misstatements or omissions 错报或漏报 YbP}d&L
51.aggregate 总计 C &&33L
52.subsequent events 期后事项 oZ!+._9
53.adjust the financial statements 调整财务报表 (zIF2qY
54.perform additional audit procedures 实施追加的审计程序 Zl{DqC^
55.audit risk 审计风险 CAbT9Wz&
56.detection risk 检查风险 %p
tw=Ju
57.inappropriate audit opinion 不适当的审计意见 ]vq=~x
58.material misstatement 重大的错报 %^(} fu
59.tolerable misstatement 可容忍错报 1JF>0ijU@
60.the acceptable level of detection risk 可接受的检查风险 |k=5`WG
61.assessed level of material misstatement risk 重大错报风险的评估水平 -59;Zn/
62.simall business 小规模企业 JVh/<A
63.accounting system 会计系统 c}D>.x|]
64.test of control 控制测试 48[b1#q]
65.walk-through test 穿行测试 o`7B@]
66.communication 沟通 Zie t-@}
67.flow chart 流程图 trM)&aQto
68.reperformance of internal control 重新执行 \zV'YeG
69.audit evidence 审计证据 0m'tPFQ|
70.substantive procedures 实质性程序 !l~3K(&4
71.assertions 认定 R1C2d +L
72.esistence 存在 jn#Ok@tZ
73.occurrence 发生 1eMaKT_=
74.completeness 完整性 f4&k48Ds
75.rights and obligations 权利和义务 W Z
^u%Z
76.valuation and allocation 计价和分摊 KhPDkD-
77.cutoff 截止 ){xMMQ5
78.accuracy 准确性 Nj`Miv o
79.classification 分类 r9$7P?zm
80.inspection 检查 :1e'22[=.
81.supervision of counting 监盘 ]M/*Beh
82.observation 观察 psB9~EU&Q
83.confirmation 函证 sr`)l& t?
84.computation 计算 uU#e54^
85.analytical procedures 分析程序 07A2@dx
86.vouch 核对 E?F?)!%
87.trace 追查 o Np4> 7Lk
88.audit sampling 审计抽样 yNN_}9
89.error 误差 PZSi}j/
90.expected error 预期误差 r+;AE N48
91.population 总体 99&PY[f:{
92.sampling risk 抽样风险 G
M>Ms!Y
93.non- sampling risk 非抽样风险 c4xXsUBQk
94.sampling unit 抽样单位 LKI2R_|n
95.statistical sampling 统计抽样 i-31Cxb
96.tolerable error 可容忍误差 Ar1X
mHq
97.the risk of under reliance 信赖不足风险 ,v>|Ub,
98.the risk of over reliance 信赖过度风险 :
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99.the risk of incorrect rejection 误拒风险 O
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100. the risk of incorrect acceptance 误受风险 'EsdYx5C
101.working trial balance 试算平衡表 hwdZP=X
102.index and cross-referencing 索引和交叉索引 Xsv^GmP+
103.cash receipt 现金收入 n<66 7
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104.cash disbursement 现金支出 6;hZHe 'W
105.bank statement 银行对账单 a$h
zG-
106.bank reconciliation 银行存款余额调节表 9$e6?<`(Y
107.balance sheet date 资产负债表日 il
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108.net realizable value 可变现净值 #;
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109.storeroom 仓库 1[H1l;
110.sale invoice 销售发票 h|Udw3N1L
111.price list 价目表 4z^5|$?_ta
112.positive confirmation request 积极式询证函 S`Wau/7t
113.negative confirmation request 消极式询证函 bAm ,gP
114.purchase requisition 请购单 yB,{:kq7D
115.receiving report 验收报告 iXFN|ml
116.gross margin 毛利 t/0h)mL}
117.manufacturing overhead 制造费用 ] !:0^|
118.material requisition 领料单 D}7G|gX1
119.inventory-taking 存货盘点 zHW}A
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120.bond certificate 债券 8i'EO6
121.stock certificate 股票 (S#nA:E
122.audit report 审计报告 EJZb3
123.entity 被审计单位 _4MT,kN
124.addressee of the audit report 审计报告的收件人 g;PZ$|%&s>
125.unqualified opinion 无保留意见 _!C'oG6s?
126.qualified opinion 保留意见 C4/p5J
127.disclaimer of opinion 无法表示意见 6qp'
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128.adverse opinion 否定意见 M8iI e:{ c
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A (1)ABC 作业基础成本计算 0I
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A (2)absorbed overhead 已吸收制造费用 #ysSfM6
A (3)absorption costing 吸收成本计算 g7nqe~
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A (4)account 账户,报表 ?q+^U>wy&
A (5)accounting postulate 会计假设 u&s>UkR
A (6)accounting series release 会计公告文件 `#w`-
A (7)accounting valuation 会计计价 ~q05xy8
A (8)account sale 承销清单 VA0p1AD
A (9)accountability concept 经营责任概念 r2; )VS
A (10)accountancy 会计职业 Ve\=By-a|
A (11)accountant 会计师 Z=\wI:TY1
A (12)accounting 会计 sFWH*kdP?
A (13)agency cost 代理成本 o
9] 2
A (14)accounting bases 会计基础 z'd*z[L~
A (15)accounting manual 会计手册 ThmN^N
A (16)accounting period 会计期间 UO{3vry48
A (17)accounting policies 会计方针 WjsE#9D!of
A (18)accounting rate of return 会计报酬率 v$i[dZSN[
A (19)accounting reference date 会计参照日 w
UBug
A (20)accounting reference period 会计参照期间 zM*PN|/%sH
A (21)accrual concept 应计概念 u*i[A\Y
A (22)accrual expenses 应计费用 qz2j55j
A (23)acid test ration 速动比率(酸性测试比率) FfR%@
V'
A (24)acquisition 购置
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A (25)acquisition accounting 收购会计
]6 ]Nr
A (26)activity based accounting 作业基础成本计算 #+]-}v3
A (27)adjusting events 调整事项 mbh;oX+
A (28)administrative expenses 行政管理费 KOM]7%ys1H
A (29)advice note 发货通知 pswEIa
A (30)amortization 摊销 TScI_8c>
A (31)analytical review 分析性检查 4+j:]poYG{
A (32)annual equivalent cost 年度等量成本法 cf
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A (33)annual report and accounts 年度报告和报表 <.qhW^>X
A (34)appraisal cost 检验成本 GVlTW?5
A (35)appropriation account 盈余分配账户 )zoO#tX
A (36)articles of association 公司章程细则 )
; <Le6
A (37)assets 资产 w`;>+_ E7
A (38)assets cover 资产保障 ^~:&/ 0
A (39)asset value per share 每股资产价值 1}"PLq(
A (40)associated company 联营公司 KJ&~z? X
A (41)attainable standard 可达标准 jWL;ElM'
Cvf^3~q
A (42)attributable profit 可归属利润 G)'(%rl
A (43)audit 审计 y~AF|Dk=
A (44)audit report 审计报告 G8E=E<Yg~
A (45)auditing standards 审计准则 ij/5m-{6)
A (46)authorized share capital 额定股本 !tL&Ktoj
A (47)available hours 可用小时 AJ`R2
$
A (48)avoidable costs 可避免成本 }qhNz0*
B (49)back-to-back loan 易币贷款 vx&jI$t8
B (50)backflush accounting 倒退成本计算 v%6mH6V
B (51)bad debts 坏帐 e}Xmb$
B (52)bad debts ratio 坏帐比率 ,*Z:a4
B (53)bank charges 银行手续费 +S3r]D3v/
B (54)bank overdraft 银行透支 E:C-k^/[Y
B (55)bank reconciliation 银行存款调节表 L% cr `<~
B (56)bank statement 银行对账单 )5(Ko<"
B (57)bankruptcy 破产 $6 A91|ZSQ
B (58)basis of apportionment 分摊基础 A_vf3 *q
B (59)batch 批量 R?K[O
B (60)batch costing 分批成本计算 !e"TWO*X
B (61)beta factor B(市场)风险因素 uI*2}Q
B (62)bill 账单 xf?6_=
B (63)bill of exchange 汇票 ^s=
p'&6
B (64)bill of landing 提单 R6KS&Ge_
B (65)bill of materials 用料预计单 {_{&t>s2
B (66)bill payable 应付票据 `mfN3Q*[c
B (67)bill receivable 应收票据 \HsrUZ~
B (68)bin card 存货记录卡 z]J
pvw`p
B (69)bonus 红利 EN!Q]O|
B (70)book-keeping 薄记 (VxWa#P
B (71)Boston classification 波士顿分类 ;.g <u
B (72)breakeven chart 保本图 4}\Dr
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B (73)breakeven point 保本点 s{]2~Z^2od
B (74)breaking-down time 复位时间 &oyj8
B (75)budget 预算 tbP
;iK'
B (76)budget center 预算中心 MSMgaw?
B (77)budget cost allowance 预算成本折让 ^8#;>+7R
B (78)budget manual 预算手册 *ydU3LG7
B (79)budget period 预算期间 HSR^
R
B (80)budgetary control 预算控制 mCY+V~^~kz
B (81)budgeted capacity 预算生产能力 H)${"
B (82)burden 制造费用 WF.y"{6>
B (83)business center 经营中心 ys3&$G
B (84)business entity 营业个体 jPjFp35;zb
B (85)business unit 经营单位 ;1&7v
B (86)buy-out management 管理性购买产权 du:%{4
B (87)by-product 副产品 l]GUQcN=
C (88)called-up share capital 催缴股本 A]FjV~PB
C (89)capacity 生产能力 ~e)`D nJ
C (90)capacity ratios 生产能力比率 =n}+p>\s
C (91)capital 资本 d&'}~C`~k
C (92)capital assets pricing model资本资产计价模式 zeZ}P>C
C (93)capital commitment 承诺资本 !PFc)
J
C (94)capital employed 已运用的资本 6tBh`nYB=
C (95)capital expenditure 资本支出 NzP5s&,C69
C (96)capital expenditureauthorization 资本支出核准 *
@QC:1k
C (97)capital expenditure control 资本支出控制 ?5> Ep:{+/
C (98)capital expenditure proposal资本支出申请 {'QA0K
C (99)capital funding planning 资本基金筹集计划 U6pG
C (100)capital gain 资本收益 1gZW~6a}
C (101)capital investment appraisal资本投资评估 m'Thm{Y,?n
C (102)capital maintenance 资本保全 ^nS'3g^"
C (103)capital resource planning 资本资源计划 O'G,
C (104)capital surplus 资本盈余 MMI7FlfY
C (105)capital turnover 资本周转率 K`25G_Y3@
C (106)card 记录卡 >$.lM~k
C (107)cash 现金 UUlrfur~
C (108)cash account 现金账户 *)2&gQ&%+
C (109)cash book 现金账薄 Of*z9YI
C (110)cash cow 金牛产品 8u401ddg
C (111)cash flow 现金流量 km]RrjRp
C (112)cash discounted 现金贴现 42Gv]X
C (113)cash flow budget 现金流量预算 !/6`<eQ
`
C (114)cash flow statement 现金流量表 &4%j
C (115)cash ledger 现金分类账 5DHFxym'
C (116)cash limit 现金限额 BAq@ H8*B
C (117)CCA 现时成本会计 T =l4Vb{>
C (118)center 中心 FTihxC?.L
C (119)changeover time 变更时间 `;@
#yyj:_
C (120)chartered entity 特许经济个体 YB}p`b42L
C (121)cheque 支票 Rw54`_kFEB
C (122)cheque register 支票登记薄 wuv2bd )+
C (123)coin analysis 零钱分类 ZS-O,[
C (124)classification 分类 ~vVsxC$.
C (125)clock card 工时卡 Dt9[uyP&
C (126)code 代码 8?L7h\)-
C (127)commitment accounting 承诺确认会计 o+H;ZGT5H
C (128)common cost 共同成本 X"KX_)GZD
C (129)company limited byguarantee 有限担保责任公司 n
2k&yL+a
C (130)company limited shares 股份有限公司 &wlSOC')j
C (131)competitive position 竞争能力状况 em87`Hj^lo
C (132)concept 概念 )<D(Mb2p|
C (133)conglomerate 跨行业企业 +~6gP!
C (134)consistency concept 一致性概念 7h4"5GlO0
C (135)consolidated accounts 合并报表 v$O%U[e<
C (136)consolidation accounting 合并会计 )1>fQ9
C (137)consortium 财团 | 'SqG}h
C (138)contingency plan 应急计划 .H,wdzg)
C (139)contingent liabilities 或有负债 QsaaA
MGY
C (140)continuous operation 连续生产 Hd1e9Q,:|
C (141)contra 抵消 Z|FWQ8gZ4m
C (142)contract cost 合同成本 +$eEZ;4
C (143)contract costing 合同成本计算 #'qEm=%
C (144)contribution 贡献毛益 o*OaYF'8
C (145)contribution centre 贡献中心 }}";)}C`
C (146)contribution chart 贡献图
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 wX3x.@!:
C (148)contribution to salesration 贡献毛益对销售比率 Bu ~N)^
C (149)control 控制 K%) K$/A
C (150)control account 控制帐户 p
&nIUx"
C (151)control limits 控制限度 Yy4?|wVl
C (152)controllability concept 可控制概念 `YDe<@6'
C (153)controllable cost 可控制成本 n$* 'J9W~
C (154)conversion cost 加工成本 7R 40t3
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 7*e7P[LQU
C (156)corporate appraisal 公司评估 vwZrvjP2
C (157)corporate planning 公司计划 ,= ;d<O8
C (158)corporate social reporting 公司社会报告 MY zyg
C (159)corporation 股份公司 rUX1Iu7
C (160)cost 成本 !<wM?Q:
C (161)cost account 成本帐户 =R08B)yR
C (162)cost accounting 成本会计 QMGMXa
C (163)cost accounting manual 成本手册 1D42+cy
C (164)cost accounts calendar 成本报表的日历时间 /7$3RV(
C (165)cost adjustment 成本调整 k!gft'iU
C (166)cost allocation 成本分配 7|A9
C (167)cost apportionment 成本分摊 vHY."$|H
C (168)cost attribution 成本归属 T@[(FVA N
C (169)cost audit 成本审计 OPp>z0p%6X
C (170)cost behaviour 成本性态 F d:A^]
C (171)cost benefit analysis 成本效益分析 -r9G5Z
!|n
C (172)cost center 成本中心 &;~x{q]3
C (173)cost driver 成本动因