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注会《审计》英语常用词汇 PVH^yWi
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1.audit 审计 lyNa(3
2.attestation 鉴证 N3
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3.credibility 可信赖程度 .Qm"iOyM
4.audit of financial statements 财务报表审计 }-?_c#G3
5.agreed-upon procedures 执行商定程序 "aIiW VQ
6.high levels of assurance 高水平保证 A&*lb7X
7.compilation 编制 <^snS,06
8.reliability 可靠性 |Wd]:ijJ
9.relevance 相关性 _U( b
10.professional skepticism 职业谨慎 Tqz{{]%j~$
11.objectivity 客观性 :akEl7/&
12. professional competence 专业胜任能力 9\ZlRYnc=
13.Senior/CPA-in-charge 项目经理 ^2%_AP0=
14.audit engagement letter 业务约定书 (JHzwI8+
15.recurring audit 连续审计 92!1I$zi
16.the client 委托人
_+[;NBz
17.change CPA 更换注册会计师 0O<g)%Vz>
18.the existing CPA 现任注册会计师 ^BIB'/Kh)
19.the successor CPA 后任注册会计师 8z0j}xY%
20.the preceding CPA前任注册会计师 s\y+ xa:
21.issue the audit report 出具审计报告 0$NcxbM
22.expert 专家 WP[h@#7<
23.the board of directors 董事会 dZcRLLR
24.knowledge of the entity‘ s business 了解被审计单位情况 DjY&)oce(
25.assess material misstatement risks评估重大错报风险 #$7d1bx
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 0NrUB
27.a general knowledge of —— 初步了解―――的情况 8oiO:lyLSt
28.a more knowledge of—— 进一步了解的情况 >]K:lJ]l
29.the prior year‘s working papers 以前年度工作底稿 T9w;4XF
30.minutes of meeting 会议纪要 Y'7f"W
31.business risks 经营风险 p
xP,cS
32.appropriateness 适当性 &x6Z=|Ers
33.accounting estimate 会计估计 *`$Y!uzG:\
34.management representations 管理层声明 2yZ/'}Mw
35.going concern assumption 持续经营假设 u`?MV2jU2
36.audit plan 审计计划 HwfBbWHr'
37.significant audit areas 重点审计领域 "#,]`ME;
38.error 错误 S.&=>
39.fraud舞弊 I/4:SNha
40.modified or additional procedures 修改或追加审计程序 ~Sy/q]4ys*
41.misappropriation of assets 侵占资产 ~,[-pZ<
42.transactions without substance 虚假交易 f$#--*
43.unusual pressures 异常压力 DP{kin"4I
44.the suspected noncompliance 涉嫌存在违法行为 _`3'D`s
45.materialiy 重要性 K;
kaWV
46.exceed the materiality level 超过重要性水平 c
1 aCN
47.approach the materiality level 接近重要性水平 qQK0s*^W
48.an acceptably low level 可接受水平 A+Uil\%
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 u&{}hv&FY
50.misstatements or omissions 错报或漏报 .m%/JquMFM
51.aggregate 总计 jZwv!-:
52.subsequent events 期后事项 p1~u5BE7O
53.adjust the financial statements 调整财务报表 d&[Ct0!++u
54.perform additional audit procedures 实施追加的审计程序 qJV2x.!
55.audit risk 审计风险 6{Y3-Pxg
56.detection risk 检查风险 ]^aOYtKX
57.inappropriate audit opinion 不适当的审计意见 B-'
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58.material misstatement 重大的错报 ab"6]%_
59.tolerable misstatement 可容忍错报 *Iy5 V7`KU
60.the acceptable level of detection risk 可接受的检查风险 -Pds7}F8
61.assessed level of material misstatement risk 重大错报风险的评估水平 Nl"Xl?y}
62.simall business 小规模企业 1,UeVw/
63.accounting system 会计系统 J)(KG
dk
64.test of control 控制测试 {2jetX`@h
65.walk-through test 穿行测试 obA}SF
66.communication 沟通 pc9m,?n
67.flow chart 流程图 lO^Ly27
68.reperformance of internal control 重新执行 2XoFmV),F
69.audit evidence 审计证据 G bW1Lq&"
70.substantive procedures 实质性程序 \l)Jb*
t
71.assertions 认定 ;Q Y
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72.esistence 存在 %#5\^4$z|N
73.occurrence 发生 n1
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74.completeness 完整性 |#_IAN
75.rights and obligations 权利和义务 ^n! j"
76.valuation and allocation 计价和分摊 >4I,9TO
77.cutoff 截止 2AYV9egZ
78.accuracy 准确性 3JhT
79.classification 分类 bogw /)1
80.inspection 检查 A'A5.\UN
81.supervision of counting 监盘 ,q9nHZG^
82.observation 观察 {jyI7r#X
83.confirmation 函证 $y%X#:eLJ
84.computation 计算 TpnJm%9`)t
85.analytical procedures 分析程序 pF0sXvWGG
86.vouch 核对 ] oOSL=~c
87.trace 追查 JSXJlau
88.audit sampling 审计抽样 K<k!sh
89.error 误差 ^:krfXT
90.expected error 预期误差 j:|um&`)
91.population 总体 ;4(ULJ*
92.sampling risk 抽样风险 K
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93.non- sampling risk 非抽样风险 R'Gka1v
94.sampling unit 抽样单位 \!-I
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95.statistical sampling 统计抽样 qKt*<KGeY
96.tolerable error 可容忍误差 )I~U&sT\/
97.the risk of under reliance 信赖不足风险 FYOQ}N
98.the risk of over reliance 信赖过度风险 [p& n]T
99.the risk of incorrect rejection 误拒风险 a7$]"
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100. the risk of incorrect acceptance 误受风险 y4N8B:j%
101.working trial balance 试算平衡表 nK!yu?mS
102.index and cross-referencing 索引和交叉索引 V_'
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103.cash receipt 现金收入 " a&|{bv
104.cash disbursement 现金支出 @=i-*U
105.bank statement 银行对账单 V(gmC%6%l*
106.bank reconciliation 银行存款余额调节表 ^|^yw gK
107.balance sheet date 资产负债表日 6[.#B!;9
108.net realizable value 可变现净值 B=ckRWq
109.storeroom 仓库 Np2I*l6W
110.sale invoice 销售发票 JD\yl[ac%
111.price list 价目表 z (1zth
112.positive confirmation request 积极式询证函 EN,PI~~F
113.negative confirmation request 消极式询证函 .Iu8bN(L`
114.purchase requisition 请购单 |3,yq^2
115.receiving report 验收报告 }kCn@
116.gross margin 毛利 S -6"f/
117.manufacturing overhead 制造费用 <F)w=_%&
118.material requisition 领料单 )y`TymM[F
119.inventory-taking 存货盘点 IQw
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120.bond certificate 债券 7^I$%o 1g
121.stock certificate 股票 P
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122.audit report 审计报告 WHgV_o 8
123.entity 被审计单位 y
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124.addressee of the audit report 审计报告的收件人 j!S1Y0CV
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 nGx ~)T
127.disclaimer of opinion 无法表示意见 OgKWgvy
128.adverse opinion 否定意见 3|~(?4aE
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A (1)ABC 作业基础成本计算
~Un64M?
A (2)absorbed overhead 已吸收制造费用 ]M~8@K
A (3)absorption costing 吸收成本计算 mNx,L+3
A (4)account 账户,报表 i'!jx.
A (5)accounting postulate 会计假设 CO:*x,6au
A (6)accounting series release 会计公告文件 t}]9VD9
A (7)accounting valuation 会计计价 |I}A>XG
A (8)account sale 承销清单 x/%7%_+'
A (9)accountability concept 经营责任概念 dv^e9b|
A (10)accountancy 会计职业 (F,(]71Z
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A (11)accountant 会计师 m|[\F#+C
A (12)accounting 会计 P?q
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A (13)agency cost 代理成本 -_2Dy1
A (14)accounting bases 会计基础 m3xz=9Ve
A (15)accounting manual 会计手册 HZDk
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A (16)accounting period 会计期间 !K3i-zY
A (17)accounting policies 会计方针 0{0;1.ZP
A (18)accounting rate of return 会计报酬率 e{fZ}`=7y
A (19)accounting reference date 会计参照日 *MYt:ms
A (20)accounting reference period 会计参照期间 oUQGLl!V
A (21)accrual concept 应计概念 b&=]S(
A (22)accrual expenses 应计费用 +R
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A (23)acid test ration 速动比率(酸性测试比率) r7Nu>[r5
A (24)acquisition 购置 J 16=
!q()
A (25)acquisition accounting 收购会计 tL
S<0
A (26)activity based accounting 作业基础成本计算 {A]k%74-a
A (27)adjusting events 调整事项 _kn]#^ucCe
A (28)administrative expenses 行政管理费 R=\v3m
A (29)advice note 发货通知 ^273l(CZ1
A (30)amortization 摊销 ZR/R'prW
A (31)analytical review 分析性检查 7o;x (9
A (32)annual equivalent cost 年度等量成本法 $zC6(C(l
A (33)annual report and accounts 年度报告和报表 :
cFF
A (34)appraisal cost 检验成本 \R8 6;9ov
A (35)appropriation account 盈余分配账户 OM20-KDc5
A (36)articles of association 公司章程细则 v[R_S
A (37)assets 资产 e>
ar
A (38)assets cover 资产保障 "?i>p z
A (39)asset value per share 每股资产价值 0=OD?48<
A (40)associated company 联营公司 o-SRSu
A (41)attainable standard 可达标准
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A (42)attributable profit 可归属利润 pNp^q/-yB
A (43)audit 审计 J#6LSD@(O
A (44)audit report 审计报告 0fnZR$PB
A (45)auditing standards 审计准则 7^B3lC)
A (46)authorized share capital 额定股本 Sdgb#?MR|
A (47)available hours 可用小时 HG3.~ 6X
A (48)avoidable costs 可避免成本 /GsSrP_?]
B (49)back-to-back loan 易币贷款 ]@*tfz\YaH
B (50)backflush accounting 倒退成本计算 &bB6}H(
B (51)bad debts 坏帐 \4OK!6LkI
B (52)bad debts ratio 坏帐比率 OYBotk]{1
B (53)bank charges 银行手续费 {V[Ha~b%*
B (54)bank overdraft 银行透支 54=}GnZN
B (55)bank reconciliation 银行存款调节表 azvDvEWCQZ
B (56)bank statement 银行对账单 yrO?Np
B (57)bankruptcy 破产 S&n[4*
B (58)basis of apportionment 分摊基础 De;, =BSp
B (59)batch 批量 "\`>2
B (60)batch costing 分批成本计算 HKpD2M
B (61)beta factor B(市场)风险因素 (.PmDBW
B (62)bill 账单 (F_w>w.h
B (63)bill of exchange 汇票 NeY"6!;k
B (64)bill of landing 提单 :OHSxb>[
B (65)bill of materials 用料预计单 >[K0=nA
B (66)bill payable 应付票据 `/c7h16
B (67)bill receivable 应收票据 u/} xE7G
B (68)bin card 存货记录卡 `Gf{z%/
B (69)bonus 红利 * !X4P
B (70)book-keeping 薄记 Z%Vr+)!4
B (71)Boston classification 波士顿分类 F\JLbY{x]
B (72)breakeven chart 保本图 =h(7rU"Yz
B (73)breakeven point 保本点 #De(*&y2
B (74)breaking-down time 复位时间 ^Ss<X}es-
B (75)budget 预算 1x{XE*%;
B (76)budget center 预算中心 %=BtOM_2
B (77)budget cost allowance 预算成本折让 Bk+{}
B (78)budget manual 预算手册 o1U}/y+R\
B (79)budget period 预算期间 .Nc_n5D6
B (80)budgetary control 预算控制 s){Q&
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B (81)budgeted capacity 预算生产能力 H;qJH1EdD
B (82)burden 制造费用 n9DbiL1{
B (83)business center 经营中心 @Eo4U]-
B (84)business entity 营业个体 3a%xn4P
B (85)business unit 经营单位 9-b 8`|s
B (86)buy-out management 管理性购买产权 C}9Kx }q
B (87)by-product 副产品 @2u#93Y
C (88)called-up share capital 催缴股本 Bn{)|&;
C (89)capacity 生产能力 rrAqI$6
C (90)capacity ratios 生产能力比率 rmoJ
=.'
C (91)capital 资本 3i6h"Wu`n
C (92)capital assets pricing model资本资产计价模式 MZ)T0|S_
C (93)capital commitment 承诺资本 O5O.><RP
C (94)capital employed 已运用的资本 pOKeEW<q
C (95)capital expenditure 资本支出 #L\o;p(
C (96)capital expenditureauthorization 资本支出核准
"tKNlHBu'
C (97)capital expenditure control 资本支出控制 {b2
aL7
C (98)capital expenditure proposal资本支出申请 /0
_zXQyV
C (99)capital funding planning 资本基金筹集计划 o,J^ e_
C (100)capital gain 资本收益 mdaY
YD=c%
C (101)capital investment appraisal资本投资评估 `T=1<Tw c
C (102)capital maintenance 资本保全 X3AwM%,!
C (103)capital resource planning 资本资源计划 V#NtBreN
C (104)capital surplus 资本盈余 |<1M&\oaQ'
C (105)capital turnover 资本周转率 e^=NL>V6p
C (106)card 记录卡 X CzXS.
C (107)cash 现金 bGu([VB
C (108)cash account 现金账户 !f`5B( @
C (109)cash book 现金账薄 >d97l&W
C (110)cash cow 金牛产品
Uh}+"h5
C (111)cash flow 现金流量 W]zwghxH
C (112)cash discounted 现金贴现 )L >Q;'
C (113)cash flow budget 现金流量预算 !x8kB
Di,
C (114)cash flow statement 现金流量表 zXjwnep
C (115)cash ledger 现金分类账 {a.
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C (116)cash limit 现金限额 .D!WO
C (117)CCA 现时成本会计 <}cZi4l'
C (118)center 中心 ;
7L ;
C (119)changeover time 变更时间 FJ}gUs{m
C (120)chartered entity 特许经济个体 1 )'Iu`k/
C (121)cheque 支票 2
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C (122)cheque register 支票登记薄 pu#[pa
C (123)coin analysis 零钱分类 TVYz3~m
C (124)classification 分类 QAi1,+y]7w
C (125)clock card 工时卡 Iqx
84
C (126)code 代码 R1Yqz $#
C (127)commitment accounting 承诺确认会计 %7
/,m
C (128)common cost 共同成本 fq=:h\\G
C (129)company limited byguarantee 有限担保责任公司 :mP9^Do2;
C (130)company limited shares 股份有限公司 W6i3Psjsw
C (131)competitive position 竞争能力状况 ~TM>"eB b
C (132)concept 概念 bLco:-G1E1
C (133)conglomerate 跨行业企业 R B%:h-t4
C (134)consistency concept 一致性概念 l/QhD?)9
C (135)consolidated accounts 合并报表 8RU.}PD
C (136)consolidation accounting 合并会计 ni<[G0#T
C (137)consortium 财团 I3PQdAs~&h
C (138)contingency plan 应急计划 9>;} /*:H
C (139)contingent liabilities 或有负债 3
1k
C (140)continuous operation 连续生产 D?mDG|Z
C (141)contra 抵消 Fo(y7$33*
C (142)contract cost 合同成本 %0zS
C (143)contract costing 合同成本计算 ~U3Seo }
C (144)contribution 贡献毛益 14-]esSa
C (145)contribution centre 贡献中心 <S&]$?`{Wi
C (146)contribution chart 贡献图 ?aFZOc4
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ; [FLT:$
C (148)contribution to salesration 贡献毛益对销售比率 ($'V&x8T
C (149)control 控制 8gAu7\p}
C (150)control account 控制帐户 n$xszuNJ`
C (151)control limits 控制限度 c;^A)_/
C (152)controllability concept 可控制概念 Qh8C,"a
C (153)controllable cost 可控制成本 S eOy7
C (154)conversion cost 加工成本 =|"=l1
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 C5MqwNX
C (156)corporate appraisal 公司评估 N8QH*FX/F1
C (157)corporate planning 公司计划 4kh8W~i;/
C (158)corporate social reporting 公司社会报告 fK"iF@=Z`
C (159)corporation 股份公司 x;(g
C (160)cost 成本 dXK-&Po'
C (161)cost account 成本帐户 /?U!y?t&@
C (162)cost accounting 成本会计 {Xv3:"E"O
C (163)cost accounting manual 成本手册 e5 3,Rqi)@
C (164)cost accounts calendar 成本报表的日历时间 e[8UH =`|
C (165)cost adjustment 成本调整 O"iak
C (166)cost allocation 成本分配 0MrN:M2B
C (167)cost apportionment 成本分摊 #Wk5E2t
C (168)cost attribution 成本归属 UKj`_a6
C (169)cost audit 成本审计 0qR$J
C (170)cost behaviour 成本性态 ai9
C (171)cost benefit analysis 成本效益分析 _A3X6
C (172)cost center 成本中心 QF&6?e06p0
C (173)cost driver 成本动因