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注会《审计》英语常用词汇 "UwH\T4I
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1.audit 审计 Q f(p~a(d
2.attestation 鉴证 T{wuj[Q#:
3.credibility 可信赖程度 (H+'X}1
4.audit of financial statements 财务报表审计 dMR3)CO
5.agreed-upon procedures 执行商定程序 ?f/n0U4w
6.high levels of assurance 高水平保证 =IAsH85Q
7.compilation 编制 AyMd:5;
8.reliability 可靠性 ktDC/8
9.relevance 相关性 OT'[:|x ;
10.professional skepticism 职业谨慎 };'\~g,1
11.objectivity 客观性 PqM1aoyX
12. professional competence 专业胜任能力 jY_T/233d
13.Senior/CPA-in-charge 项目经理 02BuX]_0g
14.audit engagement letter 业务约定书 yoAfc
15.recurring audit 连续审计
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16.the client 委托人 q&:=<+2"
17.change CPA 更换注册会计师 a#T]*(Yq)
18.the existing CPA 现任注册会计师 \@&_>us
19.the successor CPA 后任注册会计师 DNP13wp@
20.the preceding CPA前任注册会计师 E c s,$\
21.issue the audit report 出具审计报告 v9T_
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22.expert 专家 <T[E=#
23.the board of directors 董事会 '=P7""mN5
24.knowledge of the entity‘ s business 了解被审计单位情况 Ytgj|@jsp
25.assess material misstatement risks评估重大错报风险 UwC=1g U
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ]~Y<o
27.a general knowledge of —— 初步了解―――的情况 7t.!lh5G%
28.a more knowledge of—— 进一步了解的情况 /PsnD_s]5
29.the prior year‘s working papers 以前年度工作底稿 RoAlf+&Qb
30.minutes of meeting 会议纪要 sUPz/Z.h
31.business risks 经营风险 &HSq(te
32.appropriateness 适当性 <]G]W/eB'
33.accounting estimate 会计估计 %u;~kP|S%
34.management representations 管理层声明 Hr$QLtr
35.going concern assumption 持续经营假设 Ks}Xgc\
36.audit plan 审计计划 " LJq%E
37.significant audit areas 重点审计领域 ? R>h `
38.error 错误 U!Ek'
39.fraud舞弊 |*`Z*6n
40.modified or additional procedures 修改或追加审计程序 Z(!00^
41.misappropriation of assets 侵占资产 `O'`eY1f
42.transactions without substance 虚假交易 "1,pHR-+R
43.unusual pressures 异常压力 N]RZbzK_5G
44.the suspected noncompliance 涉嫌存在违法行为 W0}B'VS.I
45.materialiy 重要性 /a6Xa&(B
46.exceed the materiality level 超过重要性水平 .H,xle
47.approach the materiality level 接近重要性水平 N<DGw?Rl
48.an acceptably low level 可接受水平 &5:tn=E
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 r;m)n
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50.misstatements or omissions 错报或漏报 YM
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51.aggregate 总计 H'HSD,>(
52.subsequent events 期后事项 "le>_Ze_>|
53.adjust the financial statements 调整财务报表 EAeqLtFqs
54.perform additional audit procedures 实施追加的审计程序 |2KAo!
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55.audit risk 审计风险 0
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56.detection risk 检查风险 dXnl'pFS
57.inappropriate audit opinion 不适当的审计意见 )Y)pmjZaG
58.material misstatement 重大的错报 `Qqk<o
59.tolerable misstatement 可容忍错报 wd)jl%
60.the acceptable level of detection risk 可接受的检查风险 O eL}EVs8=
61.assessed level of material misstatement risk 重大错报风险的评估水平 +o9":dl
62.simall business 小规模企业 S%`0'lzzj
63.accounting system 会计系统 H@l}WihW
64.test of control 控制测试 LQjsOo
65.walk-through test 穿行测试 2+X\}s1vN
66.communication 沟通 be +4junf
67.flow chart 流程图 }*L(;r)q
68.reperformance of internal control 重新执行 ^+g$iM[`f
69.audit evidence 审计证据 {GJ@psG*
70.substantive procedures 实质性程序 R+CM`4CD
71.assertions 认定 3$X'Y]5a
72.esistence 存在 /d%=E
73.occurrence 发生 G\(|N9^:
74.completeness 完整性 A,4fEmWM
75.rights and obligations 权利和义务 a1@Y3MQ;i
76.valuation and allocation 计价和分摊 F+u|HiYG
77.cutoff 截止 ^yOZArc'r
78.accuracy 准确性 ~*w
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79.classification 分类 x7$}8LZ"B
80.inspection 检查 "&3h2(#%
81.supervision of counting 监盘 YIjTL!bA"
82.observation 观察 L`24?Y{
83.confirmation 函证 ^#sU*trr
84.computation 计算 =W'Ae,&
85.analytical procedures 分析程序 AA7C$;Z15~
86.vouch 核对 LGtIm7
87.trace 追查 h2D>;k
88.audit sampling 审计抽样 e2A-;4?_
89.error 误差 f`Fi#EKT
90.expected error 预期误差 w`5xrqt@
91.population 总体 4#lo$#
92.sampling risk 抽样风险 hodgDrmO/
93.non- sampling risk 非抽样风险 X*\J_
94.sampling unit 抽样单位 O6OP =K!t:
95.statistical sampling 统计抽样 }I>tO9M
96.tolerable error 可容忍误差 ^(FdXGs[
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 ?F3
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99.the risk of incorrect rejection 误拒风险 @/31IOIV]`
100. the risk of incorrect acceptance 误受风险 )
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101.working trial balance 试算平衡表 T~='5iy|
102.index and cross-referencing 索引和交叉索引 }B1!gz$YNO
103.cash receipt 现金收入 gdQvp=v]
104.cash disbursement 现金支出 z5YWt*nm
105.bank statement 银行对账单 {lc\,F* $
106.bank reconciliation 银行存款余额调节表 g?ULWeZg5
107.balance sheet date 资产负债表日 U-3i
108.net realizable value 可变现净值 f=9|b
109.storeroom 仓库 r%+V8o
110.sale invoice 销售发票 J7g8D{4
111.price list 价目表 a8UwhjFO
112.positive confirmation request 积极式询证函 |/)${*a4n
113.negative confirmation request 消极式询证函 ~W-PD
114.purchase requisition 请购单 eYvWZJa4
115.receiving report 验收报告 NN?`"Fww
116.gross margin 毛利 \vO,Ee~#W
117.manufacturing overhead 制造费用 XD2v*l|Po
118.material requisition 领料单 N=7pK&NHSG
119.inventory-taking 存货盘点 ]@u6HH~^
120.bond certificate 债券 53n^3M,qK
121.stock certificate 股票 ilqy/fL#
122.audit report 审计报告 V]db'qB\
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 [wzb<"kW
125.unqualified opinion 无保留意见 XSyHk"g`
126.qualified opinion 保留意见 :Nz2z[W$
127.disclaimer of opinion 无法表示意见 V6,H}k
128.adverse opinion 否定意见 u@cYw:-C
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A (1)ABC 作业基础成本计算
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A (2)absorbed overhead 已吸收制造费用 z+n,uHs
A (3)absorption costing 吸收成本计算 Y<%@s}zc
A (4)account 账户,报表 @pRlxkvV
A (5)accounting postulate 会计假设 g0["^P1tV
A (6)accounting series release 会计公告文件 @y\XR
A (7)accounting valuation 会计计价 yvO{:B8%
A (8)account sale 承销清单 m()RU"WY
A (9)accountability concept 经营责任概念 !*B'?|a<\
A (10)accountancy 会计职业 9~/J35
A (11)accountant 会计师 `M^=
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A (12)accounting 会计 ) iN
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A (13)agency cost 代理成本 fUA uqfj[
A (14)accounting bases 会计基础 I!Z_[M
A (15)accounting manual 会计手册 2so!
A (16)accounting period 会计期间 7E79-r&n
A (17)accounting policies 会计方针 J`].:IOh
A (18)accounting rate of return 会计报酬率 8&qZ0GLaT
A (19)accounting reference date 会计参照日 DrY:9[LP
A (20)accounting reference period 会计参照期间 2Tp1n8FV
A (21)accrual concept 应计概念 ?Yth0O6?sb
A (22)accrual expenses 应计费用 (Fhs"
A (23)acid test ration 速动比率(酸性测试比率) #PH~1`vl
A (24)acquisition 购置 @a0DT=>dT
A (25)acquisition accounting 收购会计 FW G6uKv
A (26)activity based accounting 作业基础成本计算 ~ls[Sl@
A (27)adjusting events 调整事项 UMm!B `M
A (28)administrative expenses 行政管理费 (jRm[7H
A (29)advice note 发货通知 ]rH\`0
A (30)amortization 摊销 Gsq00j
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A (31)analytical review 分析性检查 m!tbkZHQn0
A (32)annual equivalent cost 年度等量成本法 gf
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A (33)annual report and accounts 年度报告和报表 pUQ/03dp
A (34)appraisal cost 检验成本 3 09hn
A (35)appropriation account 盈余分配账户 &-Gqdnc
A (36)articles of association 公司章程细则 xg;+<iW
A (37)assets 资产 o.!~8mD
A (38)assets cover 资产保障 f=r<nb'H
A (39)asset value per share 每股资产价值 nG'&ZjA
A (40)associated company 联营公司 c]n1':FT"
A (41)attainable standard 可达标准 fPR1f~r
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A (42)attributable profit 可归属利润 jD<{t
A (43)audit 审计 %^4CSh
A (44)audit report 审计报告 *U,@q4
A (45)auditing standards 审计准则 xy/`ZS2WPq
A (46)authorized share capital 额定股本 L\xk:j1[
A (47)available hours 可用小时 xSsa(b
A (48)avoidable costs 可避免成本 %InA+5s`
B (49)back-to-back loan 易币贷款 $0>60<J
B (50)backflush accounting 倒退成本计算 $j5K8Ad
B (51)bad debts 坏帐 1Z+8r
B (52)bad debts ratio 坏帐比率 !Sh&3uy_qN
B (53)bank charges 银行手续费 4C61GB?Vy
B (54)bank overdraft 银行透支 _/-jX
B (55)bank reconciliation 银行存款调节表 6;\I))"[
B (56)bank statement 银行对账单 ~=6xyc/c
B (57)bankruptcy 破产 "4+&-ms
B (58)basis of apportionment 分摊基础 ;o2$
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B (59)batch 批量 1{ ~#H<K
B (60)batch costing 分批成本计算 H8Bs<2
B (61)beta factor B(市场)风险因素 jjw`Dto&
B (62)bill 账单 ' g=
B (63)bill of exchange 汇票 RI
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B (64)bill of landing 提单 *`ua'"="k
B (65)bill of materials 用料预计单 V3Q+s8OIF
B (66)bill payable 应付票据 "U>JM@0DNm
B (67)bill receivable 应收票据 Rg\z<wPBG
B (68)bin card 存货记录卡 c'>/
B (69)bonus 红利 [!HEQ8 2g
B (70)book-keeping 薄记 fTS5yb%
B (71)Boston classification 波士顿分类 |:nOp(A\*
B (72)breakeven chart 保本图 AS'R?aX|C
B (73)breakeven point 保本点 Z_};|B}
B (74)breaking-down time 复位时间 e6R}0w~G
B (75)budget 预算
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B (76)budget center 预算中心 )t0$qd ]
B (77)budget cost allowance 预算成本折让 *4Thd:7 `
B (78)budget manual 预算手册 m ZtCL
B (79)budget period 预算期间 z;{iM/Xe
B (80)budgetary control 预算控制 qT{U(
B (81)budgeted capacity 预算生产能力 F\JM\{
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B (82)burden 制造费用 nBjqTud
B (83)business center 经营中心 vM*-D{
B (84)business entity 营业个体 p
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B (85)business unit 经营单位 u]<,,
B (86)buy-out management 管理性购买产权 =9y[1t
B (87)by-product 副产品 b~KDP+Ri
C (88)called-up share capital 催缴股本 jSh5!6O
C (89)capacity 生产能力 8Wrh]egu1
C (90)capacity ratios 生产能力比率 #%a;"w
C (91)capital 资本
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C (92)capital assets pricing model资本资产计价模式 H[s(e56z
C (93)capital commitment 承诺资本 BgurzS4-
C (94)capital employed 已运用的资本 :~b3^xhc^
C (95)capital expenditure 资本支出 ]fx"4qKM
C (96)capital expenditureauthorization 资本支出核准 @Lpq~ 1eZB
C (97)capital expenditure control 资本支出控制 FcR=v0),
C (98)capital expenditure proposal资本支出申请 }iXDa?6%
C (99)capital funding planning 资本基金筹集计划 iV5yJF{ZH
C (100)capital gain 资本收益 8p^bD}lN7
C (101)capital investment appraisal资本投资评估 \8)U!9,$nn
C (102)capital maintenance 资本保全 6]V4muz#c
C (103)capital resource planning 资本资源计划 .*@;@06?
C (104)capital surplus 资本盈余 QwNly4
C (105)capital turnover 资本周转率 kw>v:F<M
C (106)card 记录卡 >BR(Wd.
C (107)cash 现金 J`peX0Stl
C (108)cash account 现金账户 q-[@$9AS
C (109)cash book 现金账薄 m'Amli@[
C (110)cash cow 金牛产品 D"Bl:W'?j
C (111)cash flow 现金流量 oRm L
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C (112)cash discounted 现金贴现 KSbKEA
C (113)cash flow budget 现金流量预算 *]ly0nP
C (114)cash flow statement 现金流量表 YZL kL26[
C (115)cash ledger 现金分类账 7]U
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C (116)cash limit 现金限额 Ye"o6_U"
C (117)CCA 现时成本会计 Ttu2 skcv
C (118)center 中心 1Ce@*XBU
C (119)changeover time 变更时间 (7mAt3n
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C (120)chartered entity 特许经济个体 &vo--V1|
C (121)cheque 支票 S@jQX
C (122)cheque register 支票登记薄 qW$<U3u}
C (123)coin analysis 零钱分类 l7XUXbYp&=
C (124)classification 分类 iQ tNAj
C (125)clock card 工时卡 a=1NED'
C (126)code 代码 #+:9T/*>0
C (127)commitment accounting 承诺确认会计 =}lh_
C (128)common cost 共同成本 X\]L=>]C
C (129)company limited byguarantee 有限担保责任公司 \kp8S'qVo
C (130)company limited shares 股份有限公司 j| v%)A
C (131)competitive position 竞争能力状况 t9,\Hdo
C (132)concept 概念 Ee)T1~;W
C (133)conglomerate 跨行业企业 > A
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C (134)consistency concept 一致性概念 )bS~1n_0
C (135)consolidated accounts 合并报表 V@B__`y7
C (136)consolidation accounting 合并会计
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C (137)consortium 财团 <L mIK
C (138)contingency plan 应急计划 sNj)ZWgd>
C (139)contingent liabilities 或有负债 @KWb+?_H{<
C (140)continuous operation 连续生产 q4R5<LW"
C (141)contra 抵消 AJf4_+H
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C (142)contract cost 合同成本 &R[ Mc-2
C (143)contract costing 合同成本计算 ~3Lg"I
C (144)contribution 贡献毛益 6DM$g=/'
C (145)contribution centre 贡献中心 -l`f)0{
C (146)contribution chart 贡献图 w zYzug
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 OglEt[ "
C (148)contribution to salesration 贡献毛益对销售比率 I(]}XZq
C (149)control 控制 G^~k)6v=m
C (150)control account 控制帐户 $:cE ^8K
C (151)control limits 控制限度 P?8GV%0$
C (152)controllability concept 可控制概念 =@m &s^R
C (153)controllable cost 可控制成本 MC?,UDNd%
C (154)conversion cost 加工成本 oo,uO;0G
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 )jU)_To
C (156)corporate appraisal 公司评估 u5O+1sZ"6
C (157)corporate planning 公司计划 V[{6e
C (158)corporate social reporting 公司社会报告 t0/p]=+.p/
C (159)corporation 股份公司 _76PIR{an
C (160)cost 成本 |2?'9<
C (161)cost account 成本帐户 *}]Nf
C (162)cost accounting 成本会计 G,$PV
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C (163)cost accounting manual 成本手册 !Nu<xq@!
C (164)cost accounts calendar 成本报表的日历时间 z8jk[5z
C (165)cost adjustment 成本调整 B268e
C (166)cost allocation 成本分配 Ager$uC
C (167)cost apportionment 成本分摊 6o
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C (168)cost attribution 成本归属 Y&[1`:-~-
C (169)cost audit 成本审计 +1Vjw'P
C (170)cost behaviour 成本性态 @x9a?L.48
C (171)cost benefit analysis 成本效益分析 6BY-^"W5`
C (172)cost center 成本中心 NS9B[*"Jl
C (173)cost driver 成本动因