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注会《审计》英语常用词汇 aN7VGc
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1.audit 审计 W2VH? -Gw
2.attestation 鉴证 2} ,|RQETy
3.credibility 可信赖程度 W_NQi
4.audit of financial statements 财务报表审计 ]bG8DEwD
5.agreed-upon procedures 执行商定程序 M+X>!Os
6.high levels of assurance 高水平保证 7u"t4Or
7.compilation 编制 c]`}DH,TJ
8.reliability 可靠性 uUUj?%
9.relevance 相关性 xF'9`y^]!@
10.professional skepticism 职业谨慎 b]v.jgD
11.objectivity 客观性 qNP&f8fH
12. professional competence 专业胜任能力 x[+t
13.Senior/CPA-in-charge 项目经理 t{\FV@R
14.audit engagement letter 业务约定书 N5$L),?\y
15.recurring audit 连续审计 Ux~rBv''
16.the client 委托人 P;D)5yP092
17.change CPA 更换注册会计师
c}a.
18.the existing CPA 现任注册会计师 `B{N3Kxbp
19.the successor CPA 后任注册会计师
? *I2?
20.the preceding CPA前任注册会计师 YN1P9j#0d
21.issue the audit report 出具审计报告 b{|Ha3;w
22.expert 专家 seh1(q?Va4
23.the board of directors 董事会 nYJ)M
AG@
24.knowledge of the entity‘ s business 了解被审计单位情况 qEC-'sl<
25.assess material misstatement risks评估重大错报风险 <KF|QE
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 6b9 oSY-8
27.a general knowledge of —— 初步了解―――的情况 T6[];|%W
28.a more knowledge of—— 进一步了解的情况 <StyO[
29.the prior year‘s working papers 以前年度工作底稿 b
!FX]d1~k
30.minutes of meeting 会议纪要 wu5]S)?*
31.business risks 经营风险 xEN
""*Q
32.appropriateness 适当性 C%LRb{|d
33.accounting estimate 会计估计 3 8>?Z]V
34.management representations 管理层声明 =W(mZ#*vdY
35.going concern assumption 持续经营假设 zQJ9V\0
36.audit plan 审计计划 ]iewukB4
37.significant audit areas 重点审计领域 v\>!J?
38.error 错误 UPs*{m
39.fraud舞弊 !424K-nW
40.modified or additional procedures 修改或追加审计程序 ?\MvAG7Y
41.misappropriation of assets 侵占资产 lwEJ)Bv
42.transactions without substance 虚假交易 eMk?#&a)
43.unusual pressures 异常压力 (0jT#&#
44.the suspected noncompliance 涉嫌存在违法行为 8<UD#i@:C
45.materialiy 重要性 h}&WBN
46.exceed the materiality level 超过重要性水平 g9>
0N#<
47.approach the materiality level 接近重要性水平 8RJXY:%
48.an acceptably low level 可接受水平 0|g|k7c{rF
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 (H/JB\~r
50.misstatements or omissions 错报或漏报 R=g~od[N_
51.aggregate 总计 \ct) /
52.subsequent events 期后事项 :<ye:P1s
53.adjust the financial statements 调整财务报表 1Wd?AyTY,
54.perform additional audit procedures 实施追加的审计程序 M>+FIb(
55.audit risk 审计风险 bD_|n!3
56.detection risk 检查风险 BsV2Q`(gT
57.inappropriate audit opinion 不适当的审计意见 '_& Xemz
58.material misstatement 重大的错报 5gnNgt~
59.tolerable misstatement 可容忍错报 hsIC5@s3
60.the acceptable level of detection risk 可接受的检查风险 ]~g6#@l
61.assessed level of material misstatement risk 重大错报风险的评估水平 0|<ER3xkx
62.simall business 小规模企业 pPt7M'uL"
63.accounting system 会计系统 |7Fe~TC
64.test of control 控制测试 MP/6AAt7=|
65.walk-through test 穿行测试 $\kqh$")
66.communication 沟通 Jh2eo+/%
67.flow chart 流程图 8Fy$'Zx'
68.reperformance of internal control 重新执行 XQAdb"`
69.audit evidence 审计证据 G8%Q$
70.substantive procedures 实质性程序 h|h-< G?>
71.assertions 认定 LaL.C^K
72.esistence 存在 w
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73.occurrence 发生 7=yC*]BH-=
74.completeness 完整性 0j*-ZvE)30
75.rights and obligations 权利和义务 t(69gF\"
76.valuation and allocation 计价和分摊 .#zmX\a
77.cutoff 截止 <rd7<@>5D
78.accuracy 准确性 0PIiG-o9
79.classification 分类 <}S1
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80.inspection 检查 J(
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81.supervision of counting 监盘 et|QW;*L
82.observation 观察 ))"J
83.confirmation 函证 qMT7g LB'1
84.computation 计算 U$o\?4
85.analytical procedures 分析程序 dn0?#=
86.vouch 核对 fx@Hd!nO~"
87.trace 追查 C2RR
(n=N^
88.audit sampling 审计抽样 F3*]3,&L
89.error 误差 >5C|i-HX
90.expected error 预期误差 MNURY A=
91.population 总体 N yT|=`;
92.sampling risk 抽样风险 t5dk}sRF
93.non- sampling risk 非抽样风险 S2nF13u
94.sampling unit 抽样单位 #~J)?JL
95.statistical sampling 统计抽样 0Lcd@3XL
96.tolerable error 可容忍误差 _,V
9^
97.the risk of under reliance 信赖不足风险 '^f,H1oW
98.the risk of over reliance 信赖过度风险 icW?a9 b&
99.the risk of incorrect rejection 误拒风险 KLpu7D5(|
100. the risk of incorrect acceptance 误受风险 `OzcL
101.working trial balance 试算平衡表 dKyJ.p
102.index and cross-referencing 索引和交叉索引 5:(uD3]
103.cash receipt 现金收入 p9]
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104.cash disbursement 现金支出 n(^{s5 Rr
105.bank statement 银行对账单 90OSe{
106.bank reconciliation 银行存款余额调节表 jbx@ty
107.balance sheet date 资产负债表日 ycAQHY~n
108.net realizable value 可变现净值 KKm&~^c
109.storeroom 仓库 GKf,1kns
110.sale invoice 销售发票 mY9^W
2:
111.price list 价目表 _[|~(lDJl
112.positive confirmation request 积极式询证函 h=6Zvf<x
113.negative confirmation request 消极式询证函 p9w<|ZQ]:
114.purchase requisition 请购单 ud]O'@G<
115.receiving report 验收报告 ,f0|eu>
116.gross margin 毛利 R$(FrbC
117.manufacturing overhead 制造费用 "N'tmzifh
118.material requisition 领料单 S;#S3?G
119.inventory-taking 存货盘点 F9rxm
120.bond certificate 债券 rlSar$
121.stock certificate 股票 L&3Ak}sh
122.audit report 审计报告 ZuIr=`"j
123.entity 被审计单位 hKP7p
124.addressee of the audit report 审计报告的收件人
l);M(<
125.unqualified opinion 无保留意见 n}?XFx!%
126.qualified opinion 保留意见 5B3S]@%
127.disclaimer of opinion 无法表示意见 *Dx&} "
128.adverse opinion 否定意见 e|x1Dq
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A (1)ABC 作业基础成本计算 x(J|6Ey7!n
A (2)absorbed overhead 已吸收制造费用 JvFd2@
A (3)absorption costing 吸收成本计算 hwkm'$}
A (4)account 账户,报表 94bmKV_
A (5)accounting postulate 会计假设 <SeK3@Gi
A (6)accounting series release 会计公告文件 L{H`
t{A
A (7)accounting valuation 会计计价 xa+=9=<AQ
A (8)account sale 承销清单 9PXG*r|D
A (9)accountability concept 经营责任概念 `I|$U)'
A (10)accountancy 会计职业 yPG,+uQ$.
A (11)accountant 会计师 9?"]dEM
A (12)accounting 会计 3F fS2we
A (13)agency cost 代理成本
ismx evD
A (14)accounting bases 会计基础 6Y4sv5G
A (15)accounting manual 会计手册 $X1T!i[.X
A (16)accounting period 会计期间 !#l>+9
A (17)accounting policies 会计方针 &AR@5M u
A (18)accounting rate of return 会计报酬率 &'{6_-kh
A (19)accounting reference date 会计参照日 yhzC 9nTH
A (20)accounting reference period 会计参照期间 H4C ]%Q
A (21)accrual concept 应计概念 WGwpryaya
A (22)accrual expenses 应计费用 ktlI(#\%
A (23)acid test ration 速动比率(酸性测试比率) gA0:qEL\
A (24)acquisition 购置 )C^ZzmB
A (25)acquisition accounting 收购会计 b1An2e[
A (26)activity based accounting 作业基础成本计算 )kLTyx2&
A (27)adjusting events 调整事项 O$d z=)
A (28)administrative expenses 行政管理费 [(Z{5gK
A (29)advice note 发货通知 Ox.6]W~
A (30)amortization 摊销 $['_m~
2
A (31)analytical review 分析性检查 wrw4Uxq
A (32)annual equivalent cost 年度等量成本法 m-V_J`9"
A (33)annual report and accounts 年度报告和报表 S ]_iobWK
A (34)appraisal cost 检验成本 38<!Dt+S(,
A (35)appropriation account 盈余分配账户 M<h2+0(il
A (36)articles of association 公司章程细则 ~>8yJLZ.7
A (37)assets 资产 CUIFKM
A (38)assets cover 资产保障 FbH
1yz
A (39)asset value per share 每股资产价值 `M0m`Up
A (40)associated company 联营公司 8YroEX[5l
A (41)attainable standard 可达标准 u-v/`F2wN
*F:f\9
A (42)attributable profit 可归属利润 R_?Q`+X
A (43)audit 审计 AlZ]UGf^
A (44)audit report 审计报告 5d ?\>dA
A (45)auditing standards 审计准则 .gZ1}2GF=
A (46)authorized share capital 额定股本 ^FO&GM2a
A (47)available hours 可用小时 Tj0qq .
A (48)avoidable costs 可避免成本 [ PXv8K%]p
B (49)back-to-back loan 易币贷款
g!/O)X3
B (50)backflush accounting 倒退成本计算 l@edR)n <
B (51)bad debts 坏帐 pBo=omQV
B (52)bad debts ratio 坏帐比率 ,x (?7ZW>
B (53)bank charges 银行手续费 l1_hD,4
B (54)bank overdraft 银行透支 .W;,~.l
B (55)bank reconciliation 银行存款调节表 )96tBA%u
B (56)bank statement 银行对账单 )
,DLrGOl
B (57)bankruptcy 破产 )DR/Xu;b
B (58)basis of apportionment 分摊基础 JDbRv'F:(
B (59)batch 批量 ~w
Ekbq=
B (60)batch costing 分批成本计算 Epo/}y
B (61)beta factor B(市场)风险因素 EV=/'f[++
B (62)bill 账单 JU>F&g/|
B (63)bill of exchange 汇票 "rHcsuSEw
B (64)bill of landing 提单 \0)v5u
B (65)bill of materials 用料预计单 t4Q&^AC
B (66)bill payable 应付票据 8.`*O
B (67)bill receivable 应收票据 ,)u1r3@I^
B (68)bin card 存货记录卡 TwdY6E3`
B (69)bonus 红利 5/w4[d
B (70)book-keeping 薄记 Y6+/_$N4|
B (71)Boston classification 波士顿分类 :'6vIPN5
B (72)breakeven chart 保本图 j Wpm"C
B (73)breakeven point 保本点 K9\r2w'T'
B (74)breaking-down time 复位时间 ;T-`~
B (75)budget 预算
zCz"[9k
B (76)budget center 预算中心 ]Lb Fh5;s
B (77)budget cost allowance 预算成本折让 8uh^%La8b.
B (78)budget manual 预算手册 ZovF]jf k
B (79)budget period 预算期间 l&JV.}qGB8
B (80)budgetary control 预算控制 oy[>`qyz
B (81)budgeted capacity 预算生产能力 uT#4"G9A[
B (82)burden 制造费用 (T65pP_P 7
B (83)business center 经营中心 NCX`-SLv
B (84)business entity 营业个体 >;^t)6
B (85)business unit 经营单位 #[od
jSb
B (86)buy-out management 管理性购买产权 E'g?44vyw
B (87)by-product 副产品 _keI0ML-#
C (88)called-up share capital 催缴股本 O3/w@q Q
C (89)capacity 生产能力 lZ'ZL*
C (90)capacity ratios 生产能力比率 xI>HY9i)
C (91)capital 资本 eeVzOq(
C (92)capital assets pricing model资本资产计价模式 (C9{|T+h
C (93)capital commitment 承诺资本 k-jlYHsA
C (94)capital employed 已运用的资本 o;[cApiQ,2
C (95)capital expenditure 资本支出 tO}Y=kZa{
C (96)capital expenditureauthorization 资本支出核准 |U:VkiKt
C (97)capital expenditure control 资本支出控制 xofxE4.
C (98)capital expenditure proposal资本支出申请 9O4\DRe5
c
C (99)capital funding planning 资本基金筹集计划 #Fkn-/nL
C (100)capital gain 资本收益 'hNRIM1
C (101)capital investment appraisal资本投资评估 r?%,#1|$$
C (102)capital maintenance 资本保全 +*`>7m<^
C (103)capital resource planning 资本资源计划 =v !'?
C (104)capital surplus 资本盈余 Ewq7oq5:
C (105)capital turnover 资本周转率 ET\>cxSp
C (106)card 记录卡 =WEWs4V5A
C (107)cash 现金 P0c6?K6 j
C (108)cash account 现金账户 ?QRoSQ6
C (109)cash book 现金账薄 /Z1>3=G by
C (110)cash cow 金牛产品 O*lMIWx
C (111)cash flow 现金流量 VJbn/5+P
C (112)cash discounted 现金贴现 2J &J
C (113)cash flow budget 现金流量预算 U6IvN@
g
C (114)cash flow statement 现金流量表 EUmbNV0u
C (115)cash ledger 现金分类账 n2N:rP
C (116)cash limit 现金限额 'GF <_3I2l
C (117)CCA 现时成本会计 ?
4v"y@v
C (118)center 中心 |'QgL0?
C (119)changeover time 变更时间 (.~,I+Cz'
C (120)chartered entity 特许经济个体 GswV/V+u
C (121)cheque 支票 LL%s$>c65A
C (122)cheque register 支票登记薄 0RF<:9@x2
C (123)coin analysis 零钱分类 :F.eyA|#@G
C (124)classification 分类 Hdda/?{b
C (125)clock card 工时卡 WNp-V02l
C (126)code 代码 rd ]dDG
C (127)commitment accounting 承诺确认会计 7<zI'^l
C (128)common cost 共同成本 S<o\.&J
C (129)company limited byguarantee 有限担保责任公司 %df[8eX{
C (130)company limited shares 股份有限公司 &`B
Tw1u
C (131)competitive position 竞争能力状况 {(5M)|>
C (132)concept 概念 7hAc6M$h;
C (133)conglomerate 跨行业企业 Gj- *D7X5
C (134)consistency concept 一致性概念 XQStlUw8+
C (135)consolidated accounts 合并报表 yv(\5)XF
C (136)consolidation accounting 合并会计 *?R<gWCF
C (137)consortium 财团 Clmz}F
C (138)contingency plan 应急计划 9RQw6rL
C (139)contingent liabilities 或有负债 +kM*BCPYE
C (140)continuous operation 连续生产
115zvW
C (141)contra 抵消 w1,6%?p(O
C (142)contract cost 合同成本 P~@.(hed
C (143)contract costing 合同成本计算 qlg?'l$03)
C (144)contribution 贡献毛益 G|LcTV
C (145)contribution centre 贡献中心 FQ
BAt0
C (146)contribution chart 贡献图 </li<
1
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 (;2]`D [x
C (148)contribution to salesration 贡献毛益对销售比率 0#!Z1:Y
C (149)control 控制 yL"pzD`[H
C (150)control account 控制帐户 v]U0@#/p
C (151)control limits 控制限度 Uq=!>C8
C (152)controllability concept 可控制概念 gVN&?`k*?
C (153)controllable cost 可控制成本 *GC9o/
C (154)conversion cost 加工成本 ~IS3i'bh
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ]GmXZi
C (156)corporate appraisal 公司评估 ^cI 0d,3=
C (157)corporate planning 公司计划 9D H}6fO
C (158)corporate social reporting 公司社会报告 e)kVS}e?
C (159)corporation 股份公司
_Bq [c
C (160)cost 成本 m:C |R-IL
C (161)cost account 成本帐户 u= ydX
C (162)cost accounting 成本会计 f1RX`rXf
C (163)cost accounting manual 成本手册 }!1pA5x$
C (164)cost accounts calendar 成本报表的日历时间 t4FaU7
C (165)cost adjustment 成本调整 9Fh1rZD<
C (166)cost allocation 成本分配 YnwP\Arfq
C (167)cost apportionment 成本分摊 l^4!
C (168)cost attribution 成本归属 oWcBQ|
C (169)cost audit 成本审计 ]7
2wv#-
C (170)cost behaviour 成本性态 ^<v]x;
3
C (171)cost benefit analysis 成本效益分析 L<O"36R
C (172)cost center 成本中心 ky{-NrK
C (173)cost driver 成本动因