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注会《审计》英语常用词汇 Y)D F.ca(
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1.audit 审计 @
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2.attestation 鉴证 YmLpGqNv
3.credibility 可信赖程度 |
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4.audit of financial statements 财务报表审计 ?nZe.z-%6
5.agreed-upon procedures 执行商定程序 g1@rY
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6.high levels of assurance 高水平保证 0/uy'JvWru
7.compilation 编制 v1=N?8Hz1
8.reliability 可靠性 8WC_CAP
9.relevance 相关性 uzIM?.H
10.professional skepticism 职业谨慎 WAJKP"
11.objectivity 客观性 3!`
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12. professional competence 专业胜任能力 eu'~(_2
13.Senior/CPA-in-charge 项目经理 8y;gs1d;A
14.audit engagement letter 业务约定书 m;!X{CV
15.recurring audit 连续审计 JH*fxG
16.the client 委托人 dF*M"|[
17.change CPA 更换注册会计师 M"6J"s
18.the existing CPA 现任注册会计师 `W.g1"o8W4
19.the successor CPA 后任注册会计师 ua,!kyS
20.the preceding CPA前任注册会计师 PW\me7iCz
21.issue the audit report 出具审计报告 j{6O:d6([$
22.expert 专家 t+D= @"BZP
23.the board of directors 董事会 Nw1Bn~yx<R
24.knowledge of the entity‘ s business 了解被审计单位情况 `>
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25.assess material misstatement risks评估重大错报风险 ~zVe?(W
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 MHJRBn{}
27.a general knowledge of —— 初步了解―――的情况 yQf(/Uxk*x
28.a more knowledge of—— 进一步了解的情况 dFmpx%+p
29.the prior year‘s working papers 以前年度工作底稿 &joP-!"
30.minutes of meeting 会议纪要 rp|A88Q/!
31.business risks 经营风险 L
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32.appropriateness 适当性 T[MDjhv'
33.accounting estimate 会计估计 plpb4>
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34.management representations 管理层声明 >ByqM{?
35.going concern assumption 持续经营假设 <r
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36.audit plan 审计计划 W)8Pq9Hnv
37.significant audit areas 重点审计领域 Rln\
38.error 错误 AuZISb
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39.fraud舞弊 fNBI!=
40.modified or additional procedures 修改或追加审计程序 Q7\j:.
41.misappropriation of assets 侵占资产 taMcm}*T1
42.transactions without substance 虚假交易 tJmy}.t1
43.unusual pressures 异常压力 )TEod!]
44.the suspected noncompliance 涉嫌存在违法行为 4BeHj~~
45.materialiy 重要性 UhJ!7Ws$
46.exceed the materiality level 超过重要性水平 J"$U$.W=
47.approach the materiality level 接近重要性水平 r_kaS
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48.an acceptably low level 可接受水平 5&xbGEP$
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 1L?d/j
50.misstatements or omissions 错报或漏报 N6> rU
51.aggregate 总计 &P"1 3]^@
52.subsequent events 期后事项 =`UFg>
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53.adjust the financial statements 调整财务报表 ?Ezy0>j
54.perform additional audit procedures 实施追加的审计程序 4p%^?L?
55.audit risk 审计风险 u?F.%j-
56.detection risk 检查风险 iJ
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57.inappropriate audit opinion 不适当的审计意见 We vd6)\
58.material misstatement 重大的错报 |9X2AS Qu
59.tolerable misstatement 可容忍错报 cp0yr:~
60.the acceptable level of detection risk 可接受的检查风险 `I(ap{
61.assessed level of material misstatement risk 重大错报风险的评估水平 YFW/
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62.simall business 小规模企业 ^f9@=I
63.accounting system 会计系统 \:+ NVIN
64.test of control 控制测试 q$
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65.walk-through test 穿行测试 + R~!G
66.communication 沟通 'H#0-V"=
67.flow chart 流程图 .{|SKhXk
68.reperformance of internal control 重新执行 GMB3`&qh
69.audit evidence 审计证据 ?bg
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70.substantive procedures 实质性程序 DQ9aq.;
71.assertions 认定
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72.esistence 存在 VTY # {
73.occurrence 发生 I:6XM?
74.completeness 完整性 T#i~/
75.rights and obligations 权利和义务 ;Sg,$`
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76.valuation and allocation 计价和分摊 8kvA^r`
77.cutoff 截止 h<8c{RuoZC
78.accuracy 准确性 J#jFX
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79.classification 分类 T3LVn<Lm\
80.inspection 检查 y]+[o1]-c
81.supervision of counting 监盘 +SW|/oIU
82.observation 观察 DLD9
83.confirmation 函证 kUfb B#.5L
84.computation 计算 u%Mo.<P
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85.analytical procedures 分析程序 'Gamb+[
86.vouch 核对 J8ScKMUN2
87.trace 追查 #{#k;va
88.audit sampling 审计抽样 Br.UN~q
89.error 误差 gZBKe!@a|
90.expected error 预期误差 -yb7s2o
91.population 总体 TK%q}
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92.sampling risk 抽样风险 TjI&8#AWBA
93.non- sampling risk 非抽样风险 b80&${v
94.sampling unit 抽样单位 *ae)<l3v
95.statistical sampling 统计抽样 dBS_N/
96.tolerable error 可容忍误差 2%J] })
97.the risk of under reliance 信赖不足风险 AEDBr <
98.the risk of over reliance 信赖过度风险 IO]tO[
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99.the risk of incorrect rejection 误拒风险 V?mk*CU
100. the risk of incorrect acceptance 误受风险 0AF,} &$
101.working trial balance 试算平衡表 uy~$
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102.index and cross-referencing 索引和交叉索引 `Q#)N0
103.cash receipt 现金收入 -$_FKny
104.cash disbursement 现金支出 m AET`B "
105.bank statement 银行对账单 jeJspch+#
106.bank reconciliation 银行存款余额调节表 s@GE(Pu7
107.balance sheet date 资产负债表日 hwQ|'^(@O
108.net realizable value 可变现净值 !ZvVj\{
109.storeroom 仓库
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110.sale invoice 销售发票 ~)[pL(4
111.price list 价目表 .o,-a >jL
112.positive confirmation request 积极式询证函 \I^"^'CP
113.negative confirmation request 消极式询证函 c5:0`~5Fn
114.purchase requisition 请购单 l!W!Gz0to
115.receiving report 验收报告 .726^2sx
116.gross margin 毛利 MPn/"Fij$
117.manufacturing overhead 制造费用 -#R`n'/
118.material requisition 领料单 B&y?Dc
119.inventory-taking 存货盘点 >n(dyU @
120.bond certificate 债券 >[wB|V5
121.stock certificate 股票 *5?Qam3
122.audit report 审计报告 5|>ms)[RQ
123.entity 被审计单位 7/_|/4&
124.addressee of the audit report 审计报告的收件人 qh&q<M
125.unqualified opinion 无保留意见 [*I7^h%
126.qualified opinion 保留意见 bj0<A
127.disclaimer of opinion 无法表示意见 (w\|yPBB
128.adverse opinion 否定意见 #<U@SM
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A (1)ABC 作业基础成本计算 J><hrZ
A (2)absorbed overhead 已吸收制造费用 O1\25D
A (3)absorption costing 吸收成本计算 )8'v@8;-
A (4)account 账户,报表 q8.Z7ux
A (5)accounting postulate 会计假设 tFX<"cAvK
A (6)accounting series release 会计公告文件 @g]+$Yj
A (7)accounting valuation 会计计价 v6| [p
A (8)account sale 承销清单 +JY8"a97>
A (9)accountability concept 经营责任概念 [eBt Dc*w
A (10)accountancy 会计职业 q[}re2
A (11)accountant 会计师 |9Yx`_DF
A (12)accounting 会计 r'_#rl
A (13)agency cost 代理成本 [;4ak
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A (14)accounting bases 会计基础 c&aqN\'4"
A (15)accounting manual 会计手册 +ZGH
A (16)accounting period 会计期间 ,,6lQ]wG
A (17)accounting policies 会计方针 $: 1
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A (18)accounting rate of return 会计报酬率 lw?C:-m
A (19)accounting reference date 会计参照日 0(9gTxdB
A (20)accounting reference period 会计参照期间 qu]a+cYY
A (21)accrual concept 应计概念 d{) =E8wE
A (22)accrual expenses 应计费用 _3O*"S=1
A (23)acid test ration 速动比率(酸性测试比率) zV;NRf)
9.
A (24)acquisition 购置 )56L`5#tS
A (25)acquisition accounting 收购会计 zlTLp-^Y
A (26)activity based accounting 作业基础成本计算 b"`fS`@/MW
A (27)adjusting events 调整事项 H!,V7R
A (28)administrative expenses 行政管理费 gkq~0/
A (29)advice note 发货通知 ,?Vxcr
A (30)amortization 摊销 UEm4):/}
A (31)analytical review 分析性检查 dS \n2Qb
A (32)annual equivalent cost 年度等量成本法 kK
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A (33)annual report and accounts 年度报告和报表 0}'/p N>
A (34)appraisal cost 检验成本 +W8#] u|
A (35)appropriation account 盈余分配账户 D&@ js!|5
A (36)articles of association 公司章程细则 CDW|cr{
A (37)assets 资产 t\!5$P
A (38)assets cover 资产保障 kkj@!1q(wO
A (39)asset value per share 每股资产价值 %u<r_^w5
A (40)associated company 联营公司 MrOtsX
A (41)attainable standard 可达标准 /k^j'MMQs6
RU=g|TL
A (42)attributable profit 可归属利润 K:Z,4Y
A (43)audit 审计 ?duw0SZ
A (44)audit report 审计报告 #q9BU:
A (45)auditing standards 审计准则 5H 1x-b
A (46)authorized share capital 额定股本 @Eh(GZN
A (47)available hours 可用小时 h"}F3E
A (48)avoidable costs 可避免成本 7)Tix7:9S;
B (49)back-to-back loan 易币贷款 d4Y[}Fcp+
B (50)backflush accounting 倒退成本计算
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B (51)bad debts 坏帐 QV*la= j/
B (52)bad debts ratio 坏帐比率 CUjRz5L
B (53)bank charges 银行手续费 ANj%q9e!Yi
B (54)bank overdraft 银行透支 Bxj4rC[
B (55)bank reconciliation 银行存款调节表 ~{kA;uw
B (56)bank statement 银行对账单
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B (57)bankruptcy 破产 3=UufI
B (58)basis of apportionment 分摊基础 !VrBoU4<d
B (59)batch 批量 c\tw#;\9
B (60)batch costing 分批成本计算 A,=
R`m
B (61)beta factor B(市场)风险因素 T:CWxusL
B (62)bill 账单 CPP9=CoR37
B (63)bill of exchange 汇票 oW(8bd)
B (64)bill of landing 提单 t
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B (65)bill of materials 用料预计单 XoMgbDC
B (66)bill payable 应付票据 qPhVc9D#
B (67)bill receivable 应收票据 ZC^?ng
B (68)bin card 存货记录卡
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B (69)bonus 红利 o5Knot)Oy
B (70)book-keeping 薄记 ?q5HAIZ`
B (71)Boston classification 波士顿分类 SxC(:k2b;
B (72)breakeven chart 保本图 wc~ 9zh
B (73)breakeven point 保本点 fKua om9
B (74)breaking-down time 复位时间 (ueH@A"9;
B (75)budget 预算 L9whgXD
B (76)budget center 预算中心 DAEWa
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B (77)budget cost allowance 预算成本折让 Xa&:Hg<
B (78)budget manual 预算手册 >S?7-2X
B (79)budget period 预算期间 kll,^A
B (80)budgetary control 预算控制 1'B=JyR~K
B (81)budgeted capacity 预算生产能力 =3,Sjme
B (82)burden 制造费用 u9+)jN<Yh
B (83)business center 经营中心 )
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B (84)business entity 营业个体 "DJ%Yo
B (85)business unit 经营单位 n4ti{-^4|d
B (86)buy-out management 管理性购买产权 L;KLmxy#
B (87)by-product 副产品 :+ "JPF4X
C (88)called-up share capital 催缴股本 Ac[;S!R
C (89)capacity 生产能力 T(~^X-k
C (90)capacity ratios 生产能力比率 lw4#C`bx
C (91)capital 资本 #`"B
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C (92)capital assets pricing model资本资产计价模式 ,-Lv3
C (93)capital commitment 承诺资本 i l%9j
C (94)capital employed 已运用的资本 )IE)a[wo
C (95)capital expenditure 资本支出 z_z'3d.r7
C (96)capital expenditureauthorization 资本支出核准 W*4!A\K
C (97)capital expenditure control 资本支出控制 Pp|pH|(n ,
C (98)capital expenditure proposal资本支出申请 (fO~nN{F
C (99)capital funding planning 资本基金筹集计划 <R#:K7>O
C (100)capital gain 资本收益 &0-Pl.
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C (101)capital investment appraisal资本投资评估 e9B$"_ &2
C (102)capital maintenance 资本保全 :!,.c$M
C (103)capital resource planning 资本资源计划 ['0^gN$:e
C (104)capital surplus 资本盈余 WS$~o*Z8
C (105)capital turnover 资本周转率 r8L'C
C (106)card 记录卡 Gs}lw'pK
C (107)cash 现金 %,) Xi
C (108)cash account 现金账户 8ZO~=e
C (109)cash book 现金账薄 ;Y(~'KF
C (110)cash cow 金牛产品 7|?Ht]
C (111)cash flow 现金流量 .>(qZEF
C (112)cash discounted 现金贴现 I,lzyxRP
C (113)cash flow budget 现金流量预算 wtGb3D"am
C (114)cash flow statement 现金流量表 +Nka,C^O"
C (115)cash ledger 现金分类账 "S&1J8D|
C (116)cash limit 现金限额 y? 65*lUl
C (117)CCA 现时成本会计 =iPQ\_ON@
C (118)center 中心 h6(L22Hn
C (119)changeover time 变更时间 6IM:Xj
C (120)chartered entity 特许经济个体 %M05& <
C (121)cheque 支票 ^EKf_w-v
C (122)cheque register 支票登记薄 /s`xPxvt
C (123)coin analysis 零钱分类 W{;LI
WsZ
C (124)classification 分类 5wMEp" YHE
C (125)clock card 工时卡 m^,3jssdA
C (126)code 代码 ;V1e>?3
C (127)commitment accounting 承诺确认会计 O,KlZf_B
C (128)common cost 共同成本 UX<0/"0h
C (129)company limited byguarantee 有限担保责任公司 vy F(k3W
C (130)company limited shares 股份有限公司 h$fC/Juit
C (131)competitive position 竞争能力状况 ]5J*UZ}
C (132)concept 概念 Z?'){\
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C (133)conglomerate 跨行业企业 2VS#=i(B^
C (134)consistency concept 一致性概念 g/soop\:
C (135)consolidated accounts 合并报表 oI%.oP}G
C (136)consolidation accounting 合并会计 h'G8@j;
C (137)consortium 财团 90)rOD1B
C (138)contingency plan 应急计划 &]/.=J
C (139)contingent liabilities 或有负债 H=9\B}
C (140)continuous operation 连续生产 j-etEWOTr
C (141)contra 抵消 h%@#jvh?4
C (142)contract cost 合同成本 b~FmX
C (143)contract costing 合同成本计算 (*Y ENT}
C (144)contribution 贡献毛益 Cqk6I gw
C (145)contribution centre 贡献中心 sFxciCpN
C (146)contribution chart 贡献图 -^7n+
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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 P(Hh%9'(
C (148)contribution to salesration 贡献毛益对销售比率 S-+^L|
C (149)control 控制 cb~m==G
C (150)control account 控制帐户 ;rH@>VrR
C (151)control limits 控制限度 bga2{<VF
C (152)controllability concept 可控制概念 x;
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C (153)controllable cost 可控制成本 zHCz[jlrMq
C (154)conversion cost 加工成本 sWnU*Q
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 b}r3x&)
C (156)corporate appraisal 公司评估 (wIpq<%
C (157)corporate planning 公司计划 [VP~~*b
C (158)corporate social reporting 公司社会报告 {z}OZHJN
C (159)corporation 股份公司 `_v|O{DC{
C (160)cost 成本 Nm=W?i
C (161)cost account 成本帐户 oMi"X"C:q
C (162)cost accounting 成本会计 89)rss
C (163)cost accounting manual 成本手册 ?Yp: h
C (164)cost accounts calendar 成本报表的日历时间 07+Qai-]
C (165)cost adjustment 成本调整 Wc$1Re{z
C (166)cost allocation 成本分配
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C (167)cost apportionment 成本分摊 4<&`\<jZ
C (168)cost attribution 成本归属 @YTZnGG*
C (169)cost audit 成本审计 &6
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C (170)cost behaviour 成本性态 X;0DQnAI8j
C (171)cost benefit analysis 成本效益分析 !(Y23w*
C (172)cost center 成本中心 ~dK)U*Q
C (173)cost driver 成本动因