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注会《审计》英语常用词汇 (X!?#)fyn
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1.audit 审计 ?]JTrv"zp
2.attestation 鉴证 v% mAU3M
3.credibility 可信赖程度 a}oFL%=?
4.audit of financial statements 财务报表审计 9XU"Ppv
5.agreed-upon procedures 执行商定程序 SV-M8Im73z
6.high levels of assurance 高水平保证 AOh\%|}
7.compilation 编制 {J`]6 ba
8.reliability 可靠性 YMlnC7?_/
9.relevance 相关性 b<]--\
10.professional skepticism 职业谨慎 D{%l 4og
11.objectivity 客观性 r9),F.6,
12. professional competence 专业胜任能力 -ahSFBZlg
13.Senior/CPA-in-charge 项目经理 fSe$w#*I
14.audit engagement letter 业务约定书 ]Q?`|a+i
15.recurring audit 连续审计 `#
N j8
16.the client 委托人 L|O'X4"&_
17.change CPA 更换注册会计师 _;o)MTw|'
18.the existing CPA 现任注册会计师 80i-)a\n
19.the successor CPA 后任注册会计师 Y)X
'hk)5|
20.the preceding CPA前任注册会计师 Im7t8XCG
21.issue the audit report 出具审计报告 D..dGh.MY
22.expert 专家 s7x&x;-
23.the board of directors 董事会 $:{r#
mM
24.knowledge of the entity‘ s business 了解被审计单位情况 ~/R,oQ1!g}
25.assess material misstatement risks评估重大错报风险 4Dd@&N
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 \v7->Sy8
27.a general knowledge of —— 初步了解―――的情况 i|- 6
28.a more knowledge of—— 进一步了解的情况 -k$*@Hq
29.the prior year‘s working papers 以前年度工作底稿 ){XaO;k<]
30.minutes of meeting 会议纪要 -vRZCIj!
31.business risks 经营风险 d0@&2hO
32.appropriateness 适当性 MfX1&/Z+
33.accounting estimate 会计估计 '<Nhq_u{
34.management representations 管理层声明 R)p+#F(s
35.going concern assumption 持续经营假设 Ts+S>$
36.audit plan 审计计划 ,BUDo9h
37.significant audit areas 重点审计领域 +
[ +4h}?
38.error 错误 XI4le=^EM
39.fraud舞弊 U
Bo[iZ|%
40.modified or additional procedures 修改或追加审计程序 V^n?0^o
41.misappropriation of assets 侵占资产 J}$St|1y
42.transactions without substance 虚假交易 j. @CB`
43.unusual pressures 异常压力 j|Q*L<J
44.the suspected noncompliance 涉嫌存在违法行为 hJkP_(+J\
45.materialiy 重要性 \!+sL JP
46.exceed the materiality level 超过重要性水平 H$M#+EfL
47.approach the materiality level 接近重要性水平 oWJ0>)
48.an acceptably low level 可接受水平 9n(.v}
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 Dz<"eyB\
50.misstatements or omissions 错报或漏报 bO)voJ<
51.aggregate 总计 :\]TAQd-
52.subsequent events 期后事项 8'niew
5d
53.adjust the financial statements 调整财务报表 mes/gqrJ1I
54.perform additional audit procedures 实施追加的审计程序 A/WmVv6
55.audit risk 审计风险 %OI4}!z@l
56.detection risk 检查风险 *%[L
@WF
57.inappropriate audit opinion 不适当的审计意见 ^Po^Co
58.material misstatement 重大的错报 )SX2%
&N
59.tolerable misstatement 可容忍错报 \yQs[l%J
60.the acceptable level of detection risk 可接受的检查风险 ~\UH`_83[
61.assessed level of material misstatement risk 重大错报风险的评估水平 Yqpe2II7
62.simall business 小规模企业 hI+mx
63.accounting system 会计系统 S:.Vt&+NJ
64.test of control 控制测试 uBr^TM$k&
65.walk-through test 穿行测试 jrF#DDH?I
66.communication 沟通 m%=]
j<A
67.flow chart 流程图 "[Z'n9C
68.reperformance of internal control 重新执行 iS
iez'
69.audit evidence 审计证据 ~d9R:t1
70.substantive procedures 实质性程序 jcC"SqL
71.assertions 认定 r5 k{mV+
72.esistence 存在 ji8)/
73.occurrence 发生 }K
rQPg
74.completeness 完整性 n`W7g@Sg#I
75.rights and obligations 权利和义务 *bOgRM[
76.valuation and allocation 计价和分摊 I%8>nMTJ
77.cutoff 截止 )BJ Z{E*
78.accuracy 准确性 &8w
MGahp
79.classification 分类 dKG 2f
80.inspection 检查 ,V>7eQt?
81.supervision of counting 监盘 vXq2="+
82.observation 观察 E8`AU<
83.confirmation 函证 2.
t'!uwI
84.computation 计算 I
P#?$X
85.analytical procedures 分析程序 h;+bHrKji
86.vouch 核对 u{Rgk:bn
87.trace 追查 r+yl{
88.audit sampling 审计抽样 $,s"c(pv[,
89.error 误差 [M;B
9-2$
90.expected error 预期误差 =IIB~h[TB
91.population 总体 8<2
[ F
92.sampling risk 抽样风险 w1N-`S:
93.non- sampling risk 非抽样风险 9i8 ~
94.sampling unit 抽样单位 ?Dr_WFN
jO
95.statistical sampling 统计抽样 !_a@autj
96.tolerable error 可容忍误差 xDsB%~
97.the risk of under reliance 信赖不足风险 s)eU^4m
98.the risk of over reliance 信赖过度风险 ;7
F'xz"
99.the risk of incorrect rejection 误拒风险 `P(Otr[6
100. the risk of incorrect acceptance 误受风险 UHaY|I${U
101.working trial balance 试算平衡表 mO?yrM *
102.index and cross-referencing 索引和交叉索引 5N5Deb#V
103.cash receipt 现金收入 #mFY?Zp)
104.cash disbursement 现金支出 y%wjQC 0~
105.bank statement 银行对账单 d i;Fj
106.bank reconciliation 银行存款余额调节表 !!\OB6
107.balance sheet date 资产负债表日 FN>ns,
108.net realizable value 可变现净值 C7hJE-
109.storeroom 仓库
4u.v7r
110.sale invoice 销售发票 A4|L;z/A[h
111.price list 价目表 fRow@DI\
112.positive confirmation request 积极式询证函 9_/dj"5
113.negative confirmation request 消极式询证函 vIK+18v7
114.purchase requisition 请购单 v
?OIK=Xm
115.receiving report 验收报告 c]OK)i-{l
116.gross margin 毛利 q_GO;-b{
117.manufacturing overhead 制造费用 7hq$vI%0
118.material requisition 领料单 YU(|i}b
119.inventory-taking 存货盘点 .!><qVg
120.bond certificate 债券 V`,tu `6
121.stock certificate 股票 v;_k*y[VV$
122.audit report 审计报告 k04CSzE"%
123.entity 被审计单位 [ELg:f3}5
124.addressee of the audit report 审计报告的收件人 V']{n7a-
125.unqualified opinion 无保留意见 aN,.pLe;
126.qualified opinion 保留意见 %s(Ri6R&
127.disclaimer of opinion 无法表示意见 Nfdh0v
128.adverse opinion 否定意见 %aHQIoxg
s6F^z\6
A (1)ABC 作业基础成本计算 j_#oP
A (2)absorbed overhead 已吸收制造费用 (vXes.|+t
A (3)absorption costing 吸收成本计算 V9SkB3-'
A (4)account 账户,报表 zF-M9f$_PY
A (5)accounting postulate 会计假设 {
d*?O
A (6)accounting series release 会计公告文件 wgV?1S>Z
A (7)accounting valuation 会计计价 h p<NVST
A (8)account sale 承销清单 2(%C
A (9)accountability concept 经营责任概念 :TTZ@ q
A (10)accountancy 会计职业 '{I YANVT
A (11)accountant 会计师 c1CUG1i
A (12)accounting 会计 #1#?k
A (13)agency cost 代理成本 :"utFBO
A (14)accounting bases 会计基础 Ga9^+.j
A (15)accounting manual 会计手册 ;H%T5$:trP
A (16)accounting period 会计期间 |OVD*A
A (17)accounting policies 会计方针 d7)EzW|I;
A (18)accounting rate of return 会计报酬率 #sg^l
>/*
A (19)accounting reference date 会计参照日 8<w8"B.i
A (20)accounting reference period 会计参照期间 to%n2^^K
A (21)accrual concept 应计概念 ybNy"2Wk
A (22)accrual expenses 应计费用 fg8"fbG`:
A (23)acid test ration 速动比率(酸性测试比率) O&(@Ka
A (24)acquisition 购置 ~,:
FZ1wh
A (25)acquisition accounting 收购会计 x*}*0).
A (26)activity based accounting 作业基础成本计算 l^"HcP6
A (27)adjusting events 调整事项 PL6f**{-
A (28)administrative expenses 行政管理费 bFt$u]Yvo
A (29)advice note 发货通知 <T0+
-]i
A (30)amortization 摊销 5[\LQtM
A (31)analytical review 分析性检查 Co%EJb"tk
A (32)annual equivalent cost 年度等量成本法 tPb$ua|
A (33)annual report and accounts 年度报告和报表 teDO,$
A (34)appraisal cost 检验成本 8E:d!?<^&I
A (35)appropriation account 盈余分配账户 q=+AN</
A (36)articles of association 公司章程细则 x+V@f~2F
A (37)assets 资产 0Ia8x?80V
A (38)assets cover 资产保障 }1)tALA
A (39)asset value per share 每股资产价值 7yDWc m_y
A (40)associated company 联营公司 c&rS7%
A (41)attainable standard 可达标准 lM N3;}K
@$bEY#*C
A (42)attributable profit 可归属利润 LE1#pB3TG
A (43)audit 审计 >I^_kBa
A (44)audit report 审计报告 k:JlC(^h
A (45)auditing standards 审计准则 'U8% !
A (46)authorized share capital 额定股本 X":T>)J-
A (47)available hours 可用小时 Qe6'W
A (48)avoidable costs 可避免成本 m+7/ebj{A
B (49)back-to-back loan 易币贷款 (aQNe{D#
B (50)backflush accounting 倒退成本计算 :Q@qR((&o
B (51)bad debts 坏帐 d2!A32m
B (52)bad debts ratio 坏帐比率 c'gV
B (53)bank charges 银行手续费 `Z
m-F
B (54)bank overdraft 银行透支 =OUms@xcE
B (55)bank reconciliation 银行存款调节表 E#L"*vh
B (56)bank statement 银行对账单 PAUepO_
B (57)bankruptcy 破产 c<c"n'
B (58)basis of apportionment 分摊基础 ;94e
B (59)batch 批量 3tZC&!x?
B (60)batch costing 分批成本计算 |sIr}}
B (61)beta factor B(市场)风险因素 6|O2i j-J
B (62)bill 账单 U/|;u;H=
B (63)bill of exchange 汇票 x%WL!Lo
B (64)bill of landing 提单 z|5Sy.H>
B (65)bill of materials 用料预计单 GOII
B
B (66)bill payable 应付票据 J_H=GHMp}
B (67)bill receivable 应收票据
d77->FX2
B (68)bin card 存货记录卡 jwe^(U
B (69)bonus 红利 n=
+K$ R
B (70)book-keeping 薄记 k ='c*`IE
B (71)Boston classification 波士顿分类 3r[}'ba\
B (72)breakeven chart 保本图 W_sAk~uK/
B (73)breakeven point 保本点 />EH]-|
B (74)breaking-down time 复位时间 U~)i&":sN
B (75)budget 预算 {#]vvO2~$
B (76)budget center 预算中心 ^q$m>|KI
B (77)budget cost allowance 预算成本折让 `]0E)
B (78)budget manual 预算手册 yL#bZ9W
}
B (79)budget period 预算期间 c2aW4TX2
B (80)budgetary control 预算控制 >>nt3q
B (81)budgeted capacity 预算生产能力 sr*3uI-)L
B (82)burden 制造费用 '0juZ~>}
B (83)business center 经营中心 5^}"Tn4I
B (84)business entity 营业个体 l?AWG&
B (85)business unit 经营单位 9P M\D@A{
B (86)buy-out management 管理性购买产权
1lJY=`8qa
B (87)by-product 副产品 !&ly :v!
C (88)called-up share capital 催缴股本 6u'+#nm
C (89)capacity 生产能力 :k"VR,riF
C (90)capacity ratios 生产能力比率 X9YYUnR2
C (91)capital 资本 EC]b]'._
C (92)capital assets pricing model资本资产计价模式 wj'5D0
C (93)capital commitment 承诺资本 z'(]
[SB
C (94)capital employed 已运用的资本 Y~j)B\^{
C (95)capital expenditure 资本支出 0CTUcVM#9
C (96)capital expenditureauthorization 资本支出核准 b/I_iJ8t
C (97)capital expenditure control 资本支出控制 6]/LrM, 23
C (98)capital expenditure proposal资本支出申请 9AxeA2/X
C (99)capital funding planning 资本基金筹集计划 /;[Zw8K7
C (100)capital gain 资本收益 ,xJ1\_GI`
C (101)capital investment appraisal资本投资评估 PS13h_j
C (102)capital maintenance 资本保全 NFEF{|}BM
C (103)capital resource planning 资本资源计划 [YsN c
C (104)capital surplus 资本盈余 **%/Ke[
C (105)capital turnover 资本周转率 {} #W~1`
C (106)card 记录卡 JS&=V67[
C (107)cash 现金 <yxEGjm
C (108)cash account 现金账户 *A>I)a<:
C (109)cash book 现金账薄 o!";&\,Ip
C (110)cash cow 金牛产品 4]VoIUIuN
C (111)cash flow 现金流量 D(m2^\O[
C (112)cash discounted 现金贴现 <ah!!
C (113)cash flow budget 现金流量预算 ~Lyy7B9
C (114)cash flow statement 现金流量表 "'@iDq%y
C (115)cash ledger 现金分类账 O!3MXmaO
C (116)cash limit 现金限额 +8rGStv
C (117)CCA 现时成本会计 +;H-0Q5
C (118)center 中心 }bW"Z2^nB
C (119)changeover time 变更时间 *kliI]BF]
C (120)chartered entity 特许经济个体 w;LIP!T#
C (121)cheque 支票 q13bV
C (122)cheque register 支票登记薄 \fHtk _
C (123)coin analysis 零钱分类 vp"b_x1-
C (124)classification 分类 V*uoGWL]+
C (125)clock card 工时卡 P|>pm]>C
C (126)code 代码 KfSI6
Y_
C (127)commitment accounting 承诺确认会计 ^F>C|FJ2
C (128)common cost 共同成本 i#uc
C (129)company limited byguarantee 有限担保责任公司 Y5 B
Wg
C (130)company limited shares 股份有限公司 GE2
^v_
C (131)competitive position 竞争能力状况 (iwZs:k-
C (132)concept 概念 'Mfn:n+
C (133)conglomerate 跨行业企业 yX%Xjo__*t
C (134)consistency concept 一致性概念 qqmhh_[T
C (135)consolidated accounts 合并报表 n#{z"G
C (136)consolidation accounting 合并会计 O%1X[
C (137)consortium 财团 ;^Q- 1
C (138)contingency plan 应急计划 j~|pSu.<
C (139)contingent liabilities 或有负债 q0Hor
C (140)continuous operation 连续生产 HF2w?:
C (141)contra 抵消 Au-_6d
T
C (142)contract cost 合同成本 D4@'C4kL
C (143)contract costing 合同成本计算
!e+^}s
C (144)contribution 贡献毛益 *Zj2*e{Z9U
C (145)contribution centre 贡献中心 @w%{yzr%
C (146)contribution chart 贡献图 +@U}gk;#c
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 tAI<[M@
C (148)contribution to salesration 贡献毛益对销售比率 b5-W K;
C (149)control 控制 (?G?9M#7_
C (150)control account 控制帐户 x&n gCB@O
C (151)control limits 控制限度 "sM
3NY
C (152)controllability concept 可控制概念 2MV!@rx
C (153)controllable cost 可控制成本 #J=@} S)
C (154)conversion cost 加工成本 F5hOKUjv
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 H pZD^h?L
C (156)corporate appraisal 公司评估 SuO@LroxTB
C (157)corporate planning 公司计划 3gUGfedi
C (158)corporate social reporting 公司社会报告 6X2~30pdE
C (159)corporation 股份公司 'b?Px}
C (160)cost 成本 ODggGB` H`
C (161)cost account 成本帐户 ^an3&
C (162)cost accounting 成本会计 'aW}&!H M
C (163)cost accounting manual 成本手册 sX8?U
,u
C (164)cost accounts calendar 成本报表的日历时间 >=T\=y
C (165)cost adjustment 成本调整 ?hz9]I/8
C (166)cost allocation 成本分配 2feiD?0
C (167)cost apportionment 成本分摊 I6q]bQ="
C (168)cost attribution 成本归属 ySS
kw7
C (169)cost audit 成本审计 ?`,Rkg0fe
C (170)cost behaviour 成本性态 da'7*
&/
C (171)cost benefit analysis 成本效益分析 x#-+//
C (172)cost center 成本中心 ZwC\n(_y
C (173)cost driver 成本动因