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注会《审计》英语常用词汇 /`b(} m
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1.audit 审计 9BA*e-[
2.attestation 鉴证 j0F'I*Z3
3.credibility 可信赖程度 `1T?\
4.audit of financial statements 财务报表审计 ~g_]Sskf7
5.agreed-upon procedures 执行商定程序 jLy3c@Dp
6.high levels of assurance 高水平保证 w
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7.compilation 编制 %9qG|A,cA
8.reliability 可靠性 -3)]IA
9.relevance 相关性 s,*kWy"jp
10.professional skepticism 职业谨慎 0OrT{jo
11.objectivity 客观性 AzmISm
12. professional competence 专业胜任能力 F^mMyK
13.Senior/CPA-in-charge 项目经理 bx5f\)
14.audit engagement letter 业务约定书 Fz 6&.f
15.recurring audit 连续审计 {ejJI/o0
16.the client 委托人 l^$8;$Rq
17.change CPA 更换注册会计师 |~Op|gs
18.the existing CPA 现任注册会计师 q|N/vkqPz
19.the successor CPA 后任注册会计师 L,<5l?u
20.the preceding CPA前任注册会计师 Q#2gjR r
21.issue the audit report 出具审计报告 F.%g_Xvk:
22.expert 专家 #w
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23.the board of directors 董事会 p903*F^[,
24.knowledge of the entity‘ s business 了解被审计单位情况 sr*3uI-)L
25.assess material misstatement risks评估重大错报风险 >kLUQ%zE@
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 5^}"Tn4I
27.a general knowledge of —— 初步了解―――的情况 Bn5O;I13
28.a more knowledge of—— 进一步了解的情况
9kpCn.rJ
29.the prior year‘s working papers 以前年度工作底稿 c"|4'#S
30.minutes of meeting 会议纪要 qs["&\@
31.business risks 经营风险 F2B9Q_>P
32.appropriateness 适当性 l8$7N=Y
33.accounting estimate 会计估计 #>]o' KQx
34.management representations 管理层声明 u_;&+o2
35.going concern assumption 持续经营假设 S)$)AN<O
36.audit plan 审计计划 e\9H'$1\
37.significant audit areas 重点审计领域 P5qY|_
38.error 错误 &
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39.fraud舞弊 myR}~Cj;q
40.modified or additional procedures 修改或追加审计程序 YH:murJMZ
41.misappropriation of assets 侵占资产 l]bCt b%_
42.transactions without substance 虚假交易 6r|Bi HP
43.unusual pressures 异常压力 `8.Oc;*zu
44.the suspected noncompliance 涉嫌存在违法行为 mYE 8]4
45.materialiy 重要性 jt*VD>ji
46.exceed the materiality level 超过重要性水平 eSC69m
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47.approach the materiality level 接近重要性水平 (_9cL,v
48.an acceptably low level 可接受水平 Q>G lA
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 |JR;E$
50.misstatements or omissions 错报或漏报 *c0\<BI
51.aggregate 总计 "K!9^!4&
52.subsequent events 期后事项 /+11`B09
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 cAL*Md8+
55.audit risk 审计风险 {<p-/|Z52
56.detection risk 检查风险 'ot,6@~x>
57.inappropriate audit opinion 不适当的审计意见 w
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58.material misstatement 重大的错报 T!iRg=<bz
59.tolerable misstatement 可容忍错报 |X'Pa9u
60.the acceptable level of detection risk 可接受的检查风险 Tej&1'G
61.assessed level of material misstatement risk 重大错报风险的评估水平 o#X=1us
62.simall business 小规模企业 pejG%pJ
63.accounting system 会计系统 .5t|FJ]`$
64.test of control 控制测试
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65.walk-through test 穿行测试 7jf%-X
66.communication 沟通 ?>\JX
67.flow chart 流程图 ~&UfnO
68.reperformance of internal control 重新执行 f`[gRcZ-
69.audit evidence 审计证据 #VLO6
70.substantive procedures 实质性程序 aS7%x>.A!
71.assertions 认定 cP]5Qz
72.esistence 存在 8.g(&F
73.occurrence 发生 `X =2
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74.completeness 完整性 .Lvg
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75.rights and obligations 权利和义务 T VuDK
76.valuation and allocation 计价和分摊 x'uxSeH$
77.cutoff 截止 Mzbbr57n
78.accuracy 准确性 3Mw2;.rk
79.classification 分类 cc$L56q
80.inspection 检查 nVK`H@5fw
81.supervision of counting 监盘 nJ ZQRRa:C
82.observation 观察 =`
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83.confirmation 函证 /.[;u1z"^
84.computation 计算 :J'ibb1
85.analytical procedures 分析程序 bM9:h
86.vouch 核对 z1WF@Ej
87.trace 追查 !alO,P%>r
88.audit sampling 审计抽样 (I) e-1
89.error 误差 60A
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90.expected error 预期误差 QIcg4\d%s
91.population 总体 .QaHE`e{
92.sampling risk 抽样风险 \N?,6;%xB
93.non- sampling risk 非抽样风险 .2si[:_(p
94.sampling unit 抽样单位 r2Wx31j{
95.statistical sampling 统计抽样 M[Kk43;QY!
96.tolerable error 可容忍误差 jW?siQO^
97.the risk of under reliance 信赖不足风险 VgoN=S
98.the risk of over reliance 信赖过度风险 7Lv5@
99.the risk of incorrect rejection 误拒风险 l5}b.B^w
100. the risk of incorrect acceptance 误受风险 M<
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101.working trial balance 试算平衡表 i;yr=S,a0/
102.index and cross-referencing 索引和交叉索引 |PI]v`[
103.cash receipt 现金收入 +mr\AAFn
104.cash disbursement 现金支出 ,IODV`L
105.bank statement 银行对账单 Yy_o*Ozq
106.bank reconciliation 银行存款余额调节表 X5M{
No>z
107.balance sheet date 资产负债表日 pO;BX5(x
108.net realizable value 可变现净值 y'a(>s(
109.storeroom 仓库 XHN`f#(w
110.sale invoice 销售发票 !.[N(%"
111.price list 价目表 H,?)6pZ
112.positive confirmation request 积极式询证函 S!/N
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113.negative confirmation request 消极式询证函 :=0XT`iY
114.purchase requisition 请购单 v7L}I[f
115.receiving report 验收报告 ~(|~Ze>
116.gross margin 毛利 XO=UKk+EK
117.manufacturing overhead 制造费用 lF=l|.c
118.material requisition 领料单 .hD2g"
119.inventory-taking 存货盘点 icX$<lD
120.bond certificate 债券 dZ
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121.stock certificate 股票 *@C4~Zo
122.audit report 审计报告 HfF4BQxm
123.entity 被审计单位 !*U#,qY
124.addressee of the audit report 审计报告的收件人 /f:)I.FUm
125.unqualified opinion 无保留意见 SSS)bv8m
126.qualified opinion 保留意见 )ZU=`!4
127.disclaimer of opinion 无法表示意见 &SzLEbU!
128.adverse opinion 否定意见 T%Vg0Y)P;
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A (1)ABC 作业基础成本计算 N'#Lb0`B
A (2)absorbed overhead 已吸收制造费用 e'
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A (3)absorption costing 吸收成本计算 PR&D67:Jy
A (4)account 账户,报表 Ul<'@A8
A (5)accounting postulate 会计假设 h%hE$2
A (6)accounting series release 会计公告文件 ;T|y^D
A (7)accounting valuation 会计计价 /R_*u4}iD
A (8)account sale 承销清单 a-`OE"
A (9)accountability concept 经营责任概念 }>
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A (10)accountancy 会计职业 (N etn&
A (11)accountant 会计师 K{
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A (12)accounting 会计 NjTVinz
A (13)agency cost 代理成本 i>Cxi ZT
A (14)accounting bases 会计基础 S+i .@N.^
A (15)accounting manual 会计手册 pearf2F
A (16)accounting period 会计期间 tGKIJ`w*h
A (17)accounting policies 会计方针 O\5*p=v
A (18)accounting rate of return 会计报酬率 u%^Lu.l_c
A (19)accounting reference date 会计参照日 $Qm-
p?f
A (20)accounting reference period 会计参照期间 AX|-Gv
A (21)accrual concept 应计概念 doCWJ
A (22)accrual expenses 应计费用 :Rs% (Z
A (23)acid test ration 速动比率(酸性测试比率) Kb_R "b3v
A (24)acquisition 购置 !U,^+"l'GP
A (25)acquisition accounting 收购会计 x&9}] E^<
A (26)activity based accounting 作业基础成本计算 qS<a5 `EA
A (27)adjusting events 调整事项 Ug>yTc_(7
A (28)administrative expenses 行政管理费 )&:4//}a
A (29)advice note 发货通知 T|^rFaA
A (30)amortization 摊销 }[ LME Z
A (31)analytical review 分析性检查 ,73kh
A (32)annual equivalent cost 年度等量成本法 lJ.:5$2H
A (33)annual report and accounts 年度报告和报表 e3w4@V`
A (34)appraisal cost 检验成本 m[ *)sm
A (35)appropriation account 盈余分配账户 h(]aP<49L
A (36)articles of association 公司章程细则 2[f8"'lUQ
A (37)assets 资产 USf
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A (38)assets cover 资产保障 +F3@-A
A (39)asset value per share 每股资产价值 MGpP'G:v
A (40)associated company 联营公司 $;NxO0$
A (41)attainable standard 可达标准 xc)A`(g
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A (42)attributable profit 可归属利润 ({ 'I;]AQ
A (43)audit 审计 &LM@_P"T
A (44)audit report 审计报告 1}+lL)-!
A (45)auditing standards 审计准则 f)w>V3~w,
A (46)authorized share capital 额定股本 O8:$sei$
A (47)available hours 可用小时 am,UUJ+h>
A (48)avoidable costs 可避免成本 0S8v41i6
B (49)back-to-back loan 易币贷款 _mVq9nBEf
B (50)backflush accounting 倒退成本计算 =9$hZ c
B (51)bad debts 坏帐 ; (I(TG
B (52)bad debts ratio 坏帐比率 -
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B (53)bank charges 银行手续费 -o c@$*t
B (54)bank overdraft 银行透支 =4`#OQ&g
B (55)bank reconciliation 银行存款调节表 |uo<<-\jTO
B (56)bank statement 银行对账单 SXX6EIJr|
B (57)bankruptcy 破产 XnC`JO+7M
B (58)basis of apportionment 分摊基础 \49LgN@\
B (59)batch 批量 S1oRMd)r
B (60)batch costing 分批成本计算 O=E"n*U
B (61)beta factor B(市场)风险因素 0>hV?A
B (62)bill 账单 UjLZ!-}
B (63)bill of exchange 汇票 &?L
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B (64)bill of landing 提单 d]Y-^&]{]
B (65)bill of materials 用料预计单 j2O?]M
B (66)bill payable 应付票据 mlC_E)Ed5
B (67)bill receivable 应收票据 db$wKvO1
B (68)bin card 存货记录卡 L=Cm0q 3v
B (69)bonus 红利 f9v%k'T[
B (70)book-keeping 薄记 ,i KEIxA!
B (71)Boston classification 波士顿分类 uNnx
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B (72)breakeven chart 保本图 4+&4
B (73)breakeven point 保本点 +~~FfIzf#
B (74)breaking-down time 复位时间 xb/L AlJ
B (75)budget 预算 Jlgo@?Lc
B (76)budget center 预算中心 F-i`GMWC
B (77)budget cost allowance 预算成本折让 pzcV[E1
B (78)budget manual 预算手册 QC@nRy8%
B (79)budget period 预算期间 l)y$c}U
B (80)budgetary control 预算控制 tMM*m
B (81)budgeted capacity 预算生产能力 i}SJ
B (82)burden 制造费用 &h)G>Sqc
B (83)business center 经营中心 ')C%CAYW
B (84)business entity 营业个体 cQ kH4>C~
B (85)business unit 经营单位 CZ&VP%
B (86)buy-out management 管理性购买产权 AIZs^
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B (87)by-product 副产品 5 :O7c Br
C (88)called-up share capital 催缴股本 MbY?4i00%h
C (89)capacity 生产能力 E`vCYhf{
C (90)capacity ratios 生产能力比率 D)C^'/8q
C (91)capital 资本 :
4 9ttJl
C (92)capital assets pricing model资本资产计价模式 #H9J/k_
C (93)capital commitment 承诺资本 'N1_:$z@(
C (94)capital employed 已运用的资本 4`Com~`6"
C (95)capital expenditure 资本支出 aju!A q54G
C (96)capital expenditureauthorization 资本支出核准
r!Ujy .R
C (97)capital expenditure control 资本支出控制 8r"$o1!
C (98)capital expenditure proposal资本支出申请 #1-y[w/
C (99)capital funding planning 资本基金筹集计划 jys1Ki
C (100)capital gain 资本收益 aXi5~,Ks_
C (101)capital investment appraisal资本投资评估 O'tVZ!C#J
C (102)capital maintenance 资本保全 Nb.AsIR^
C (103)capital resource planning 资本资源计划 t~mbe
C (104)capital surplus 资本盈余 lwS6"2q
C (105)capital turnover 资本周转率 k
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C (106)card 记录卡 >uMj}<g#Z?
C (107)cash 现金 )$18a
C (108)cash account 现金账户 ` fw:
C (109)cash book 现金账薄 C.SGm
C (110)cash cow 金牛产品 ?.E ixGzI^
C (111)cash flow 现金流量
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C (112)cash discounted 现金贴现 K9JW&5Q
C (113)cash flow budget 现金流量预算 P'Q|0lB
C (114)cash flow statement 现金流量表 tI651Wm9
C (115)cash ledger 现金分类账 l=(4o4um
C (116)cash limit 现金限额
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C (117)CCA 现时成本会计 qJq49}2
C (118)center 中心 8Ar5^.k
C (119)changeover time 变更时间 g3B
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C (120)chartered entity 特许经济个体 &(H;Bin'
C (121)cheque 支票 ~G0\57;h
C (122)cheque register 支票登记薄 R"Ol'y{
C (123)coin analysis 零钱分类 0Q@
&z
C (124)classification 分类 5|l&` fv`
C (125)clock card 工时卡 A`E7V}~
C (126)code 代码 <]f
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C (127)commitment accounting 承诺确认会计 pJM~'tlHV
C (128)common cost 共同成本 p-]vf$u
C (129)company limited byguarantee 有限担保责任公司 ]"'$i4I{R
C (130)company limited shares 股份有限公司 lq2Ah=FuN
C (131)competitive position 竞争能力状况 dP8b\H
C (132)concept 概念 p( EV-^
C (133)conglomerate 跨行业企业
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C (134)consistency concept 一致性概念
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C (135)consolidated accounts 合并报表 b$/TfpNdo
C (136)consolidation accounting 合并会计 bn`1JI@S4
C (137)consortium 财团 Uj!3H]d
C (138)contingency plan 应急计划 oj.f
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C (139)contingent liabilities 或有负债 H,r> @Y
C (140)continuous operation 连续生产 YGp8./ma<I
C (141)contra 抵消 }?f%cRT$
C (142)contract cost 合同成本 %'2DEt??
C (143)contract costing 合同成本计算 ZA4NVt.yN
C (144)contribution 贡献毛益 ~T;FOB%w
C (145)contribution centre 贡献中心 I!IWmU6FN
C (146)contribution chart 贡献图 CXqU<a&
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 R~40,$e{
C (148)contribution to salesration 贡献毛益对销售比率 _M
n7zt1^
C (149)control 控制 `%
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C (150)control account 控制帐户 A%H" a+
C (151)control limits 控制限度 (_^pX
C (152)controllability concept 可控制概念 20[_eu)
C (153)controllable cost 可控制成本 l7G&[\~
C (154)conversion cost 加工成本 H8[L:VeNT
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ia.9 5H;
C (156)corporate appraisal 公司评估 'J+dTs;0
C (157)corporate planning 公司计划 ?yKW^,q+
C (158)corporate social reporting 公司社会报告 ]
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C (159)corporation 股份公司 ]MjQr0&M
C (160)cost 成本 ?C#=Q6
C (161)cost account 成本帐户 "b&[W$e
C (162)cost accounting 成本会计 Y.M^tH:
C (163)cost accounting manual 成本手册 3OUZR5_$
C (164)cost accounts calendar 成本报表的日历时间 ><odBM-
C (165)cost adjustment 成本调整 v=4,kG
C (166)cost allocation 成本分配 GC(:}e |
C (167)cost apportionment 成本分摊 n[# !Q`D
C (168)cost attribution 成本归属 Sp+ zP-3
C (169)cost audit 成本审计 YEGRM$'`
C (170)cost behaviour 成本性态 --SlxV/x
C (171)cost benefit analysis 成本效益分析 %{$iN|%J%$
C (172)cost center 成本中心 ~m~<xtoc
C (173)cost driver 成本动因