^w}Ib']X
]V\g$@
注会《审计》英语常用词汇 zMg^2{0L
)p](*Z^
Y(mwJud|
1.audit 审计 2uB26SEIl
2.attestation 鉴证 U.)eJ1a
3.credibility 可信赖程度 n9yv.p]
4.audit of financial statements 财务报表审计 !aoO,P#j
5.agreed-upon procedures 执行商定程序 Ok"wec+,
6.high levels of assurance 高水平保证 O4 URr
7.compilation 编制 l
sxii-#O
8.reliability 可靠性 imuHSxcaV
9.relevance 相关性 !LESRh?
10.professional skepticism 职业谨慎 (VRnv
11.objectivity 客观性
t/c^hTT
12. professional competence 专业胜任能力 2)H|/
13.Senior/CPA-in-charge 项目经理 aMD?^
14.audit engagement letter 业务约定书 R|yTUGY
15.recurring audit 连续审计 cZi&L p
16.the client 委托人 ,peFNpi
17.change CPA 更换注册会计师 FpYoCyD}
18.the existing CPA 现任注册会计师 S!bvU2d
19.the successor CPA 后任注册会计师 E$baQU hKS
20.the preceding CPA前任注册会计师 hD=D5LYAZ
21.issue the audit report 出具审计报告 |LhuZ_;1xo
22.expert 专家 XiUsaoQm3
23.the board of directors 董事会 Va:jMN
24.knowledge of the entity‘ s business 了解被审计单位情况 oOw"k*,h:S
25.assess material misstatement risks评估重大错报风险 yw^,
@'
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 #-8/|_*
27.a general knowledge of —— 初步了解―――的情况 HKf3eC
28.a more knowledge of—— 进一步了解的情况 aUQq<H 'R
29.the prior year‘s working papers 以前年度工作底稿 ijT^gsLL
30.minutes of meeting 会议纪要 }\*|b@)]
31.business risks 经营风险 -rrg?4
32.appropriateness 适当性 |9@;Muq;
33.accounting estimate 会计估计 zj}efv<e
34.management representations 管理层声明 GR9F^Y) K{
35.going concern assumption 持续经营假设 NIGFu{S
36.audit plan 审计计划 QX/`s3N
37.significant audit areas 重点审计领域 e&kg[jU
38.error 错误 uDUSR+E>
39.fraud舞弊 r,\(Y@I
40.modified or additional procedures 修改或追加审计程序 o
qTh )
41.misappropriation of assets 侵占资产 4+K
c
42.transactions without substance 虚假交易 r>OE[C69
43.unusual pressures 异常压力 fz\Az-
44.the suspected noncompliance 涉嫌存在违法行为 epePx0N%x$
45.materialiy 重要性 9w|q':<
46.exceed the materiality level 超过重要性水平 LNWp$"
47.approach the materiality level 接近重要性水平 q9>w3
<
48.an acceptably low level 可接受水平 hHQt4 r'd
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 iWEYSi\)n
50.misstatements or omissions 错报或漏报 7KLq-u-8
51.aggregate 总计 1F-L(\oKm
52.subsequent events 期后事项 XPSWAp)
53.adjust the financial statements 调整财务报表 e78}
54.perform additional audit procedures 实施追加的审计程序 g>{=R|uO5
55.audit risk 审计风险 RdjUw#\33b
56.detection risk 检查风险 UKdzJEhG
57.inappropriate audit opinion 不适当的审计意见 4H)a7<,
58.material misstatement 重大的错报 0o`o'Z V=c
59.tolerable misstatement 可容忍错报 !cZIoz
60.the acceptable level of detection risk 可接受的检查风险 *&km5@*
61.assessed level of material misstatement risk 重大错报风险的评估水平 1>LquZ+Kj
62.simall business 小规模企业 [Pl$=[+
63.accounting system 会计系统 +xa2e?A%L
64.test of control 控制测试 -b<+Ra
65.walk-through test 穿行测试 0&|-wduR=
66.communication 沟通 _{8boDX#
67.flow chart 流程图 ?Uz
HQr
68.reperformance of internal control 重新执行 "
7d_$.Z
69.audit evidence 审计证据 G}x^PJJt
70.substantive procedures 实质性程序 >jIc/yEYKI
71.assertions 认定 }OZfsYPz}T
72.esistence 存在 j&r5oD;
73.occurrence 发生 G}g+2`
74.completeness 完整性 #=2~MXa@z7
75.rights and obligations 权利和义务 U-d&q>
_@A
76.valuation and allocation 计价和分摊 Qoc-ZC"<6
77.cutoff 截止 f
sMF46
78.accuracy 准确性 E6uIp^E
79.classification 分类 Zv_<*uzKZ
80.inspection 检查 =:lacK(0
81.supervision of counting 监盘 k 'o?/
82.observation 观察 ,k4
(b
83.confirmation 函证 !|]%^G
84.computation 计算 I[/u5V_b'
85.analytical procedures 分析程序 l?d*g&
86.vouch 核对 3UEh%Ho
87.trace 追查 8GX@76o
88.audit sampling 审计抽样 V_:/#G]jeG
89.error 误差 U3>G9g>^B
90.expected error 预期误差 wcO_;1_
H
91.population 总体 6K6ihR!d
92.sampling risk 抽样风险 b^1!
_1c
93.non- sampling risk 非抽样风险 }5|uA/B
94.sampling unit 抽样单位 y}8j_r
95.statistical sampling 统计抽样 U -(d~]$
96.tolerable error 可容忍误差 59|Tmf(dS;
97.the risk of under reliance 信赖不足风险
gBN;j
98.the risk of over reliance 信赖过度风险 X#fI$9a
99.the risk of incorrect rejection 误拒风险 dCBJV
100. the risk of incorrect acceptance 误受风险 z\a#"2(G.
101.working trial balance 试算平衡表 j`bOJTBE
102.index and cross-referencing 索引和交叉索引 "{}5uth
103.cash receipt 现金收入 1*s Lj#
104.cash disbursement 现金支出 uKplPze?
105.bank statement 银行对账单 &( Z8G~h4
106.bank reconciliation 银行存款余额调节表 gC?k6)p$N
107.balance sheet date 资产负债表日 SI\zW[IL
108.net realizable value 可变现净值 9tJiIr8i
109.storeroom 仓库 giv cq'L
110.sale invoice 销售发票 ey:3F%
111.price list 价目表 8"? t6Z;5
112.positive confirmation request 积极式询证函 y37@4p^@9
113.negative confirmation request 消极式询证函 Ma$b(4dB
114.purchase requisition 请购单 +=*ZH
`qX
115.receiving report 验收报告 m]85F^R0
116.gross margin 毛利 U_+>
4zdm
117.manufacturing overhead 制造费用 [b`k\~N4r
118.material requisition 领料单 <X:7$v6T|
119.inventory-taking 存货盘点 AV?*r-vWL.
120.bond certificate 债券 )
Limt<S
121.stock certificate 股票 ?>e-6*.
122.audit report 审计报告 arnu|paw
123.entity 被审计单位 <~]s+"oVc
124.addressee of the audit report 审计报告的收件人 m}k rG
125.unqualified opinion 无保留意见 n-uoY<;hp
126.qualified opinion 保留意见 IRLT-
127.disclaimer of opinion 无法表示意见 9R!.U\sq
128.adverse opinion 否定意见 ;s{rJG{inG
ZT!DTb
B
A (1)ABC 作业基础成本计算 '/mwXvl
A (2)absorbed overhead 已吸收制造费用 {'
JoVJKv
A (3)absorption costing 吸收成本计算 4V
h#Ye:`
A (4)account 账户,报表 i-$]Tg
A (5)accounting postulate 会计假设 k#U?Xs>
A (6)accounting series release 会计公告文件 MSu_*&j9T
A (7)accounting valuation 会计计价 Rc @p!Xi
A (8)account sale 承销清单 |
iU#!+zY
A (9)accountability concept 经营责任概念 TRa|}JaI"
A (10)accountancy 会计职业 tONxV`
A (11)accountant 会计师 .(D-vkz'
A (12)accounting 会计 wTG6>l ]H
A (13)agency cost 代理成本 kd2+k4@#
A (14)accounting bases 会计基础 t!v#rn[
A (15)accounting manual 会计手册 PKk_9Xd
A (16)accounting period 会计期间 2!}5shB
A (17)accounting policies 会计方针 N|wI=To
A (18)accounting rate of return 会计报酬率 1O8RGk4
A (19)accounting reference date 会计参照日 I;9>$?t[
A (20)accounting reference period 会计参照期间 RCKb5p9
A (21)accrual concept 应计概念 [+UF]m%W
A (22)accrual expenses 应计费用 JS}iNS'X
A (23)acid test ration 速动比率(酸性测试比率) !CUrpr/*
A (24)acquisition 购置 YjAwt;%-D
A (25)acquisition accounting 收购会计 ngE5$}UM
A (26)activity based accounting 作业基础成本计算 w!7Hl9BW
A (27)adjusting events 调整事项 e~oI0%xl^
A (28)administrative expenses 行政管理费 i.Yz)Bw
A (29)advice note 发货通知 NLRgL'+F
A (30)amortization 摊销 7xqTTN6h
A (31)analytical review 分析性检查 dL!PpLR$2
A (32)annual equivalent cost 年度等量成本法 s
'RE~,
A (33)annual report and accounts 年度报告和报表
um~U_&>
A (34)appraisal cost 检验成本 M, f6UYo=
A (35)appropriation account 盈余分配账户 "6o}g.
A (36)articles of association 公司章程细则 qf#Ou
A (37)assets 资产 /3{jeU.k
A (38)assets cover 资产保障 *>I4X=
A (39)asset value per share 每股资产价值 bkTk:-L5:
A (40)associated company 联营公司 N$i!25F`
A (41)attainable standard 可达标准 [_q3 02
f5'Cq)Vw_
A (42)attributable profit 可归属利润 -pvF~P?8U
A (43)audit 审计 <'f+nC=2
A (44)audit report 审计报告 Bu$Z+o
A (45)auditing standards 审计准则 rE)lt0mkv
A (46)authorized share capital 额定股本 6B'd]Fe
A (47)available hours 可用小时 JlR(U."
A (48)avoidable costs 可避免成本 lcO;3CrJ!
B (49)back-to-back loan 易币贷款 nB>C3e
B (50)backflush accounting 倒退成本计算 sF[7pE
B (51)bad debts 坏帐 /x\{cHAt8J
B (52)bad debts ratio 坏帐比率 KPTp91
B (53)bank charges 银行手续费 m`_s_#
B (54)bank overdraft 银行透支 j6}/pe*;;T
B (55)bank reconciliation 银行存款调节表 oK\{#<gCZ
B (56)bank statement 银行对账单 :%!`R72
B (57)bankruptcy 破产 P3Ocfpf Bp
B (58)basis of apportionment 分摊基础 eb10=Lmj
B (59)batch 批量 ^N#z&oh
B (60)batch costing 分批成本计算 4E:kDl* @
B (61)beta factor B(市场)风险因素 cc37(=oKL
B (62)bill 账单 o y{
{d
B (63)bill of exchange 汇票 *7cc4 wGQ
B (64)bill of landing 提单 +9yV'd>U
B (65)bill of materials 用料预计单 NFsj
~6F#
B (66)bill payable 应付票据 IHC
{2 ^
B (67)bill receivable 应收票据 GE?M. '!{{
B (68)bin card 存货记录卡 `?P)RS30
B (69)bonus 红利 HX}9;O
B (70)book-keeping 薄记 |%\>+/j$
B (71)Boston classification 波士顿分类 *
{TB<^ *
B (72)breakeven chart 保本图 'qoDFR\v
B (73)breakeven point 保本点 V[#eeH)/
B (74)breaking-down time 复位时间 uPh/u!
B (75)budget 预算 Lgr(j60s
B (76)budget center 预算中心 NW?.Ge.!P
B (77)budget cost allowance 预算成本折让 G)cEUEf
d
B (78)budget manual 预算手册 mLGbwm'K
B (79)budget period 预算期间 ny++U;qi
B (80)budgetary control 预算控制 3IB||oN$T
B (81)budgeted capacity 预算生产能力 Lfr>y_i;F
B (82)burden 制造费用 s\/$`fuhx
B (83)business center 经营中心 uz
U2)n3y
B (84)business entity 营业个体 Q&\(m[:)
B (85)business unit 经营单位 ;cpQ[+$nKp
B (86)buy-out management 管理性购买产权 7:Cq[u fl
B (87)by-product 副产品 ^VL",Nt
C (88)called-up share capital 催缴股本 {PBm dX
C (89)capacity 生产能力 a I^Z0[P+
C (90)capacity ratios 生产能力比率 ^t0Yh%V7
C (91)capital 资本 ~3'}^V\
C (92)capital assets pricing model资本资产计价模式 'jn
R<>N
C (93)capital commitment 承诺资本 $*-UY
C (94)capital employed 已运用的资本 /u&{=nU
C (95)capital expenditure 资本支出 1[4
2f#
C (96)capital expenditureauthorization 资本支出核准 v#Xl
C (97)capital expenditure control 资本支出控制 w%' 8bH!
C (98)capital expenditure proposal资本支出申请 |g)/6jG<-
C (99)capital funding planning 资本基金筹集计划 N Ftmus
C (100)capital gain 资本收益 "Qci+Qq
C (101)capital investment appraisal资本投资评估 lX)ZQY:= :
C (102)capital maintenance 资本保全 ZkA05wPZ#
C (103)capital resource planning 资本资源计划 =hAH6
C
C (104)capital surplus 资本盈余 d,y%:F 4
C (105)capital turnover 资本周转率 J
n~t>?
C (106)card 记录卡 !TwH;#U w
C (107)cash 现金 =]F;{x
C (108)cash account 现金账户 ))NiX^)8^
C (109)cash book 现金账薄 <13').F
C (110)cash cow 金牛产品 a]]>(Txc
C (111)cash flow 现金流量 1ZZ}ojq
C (112)cash discounted 现金贴现 P70]Ju
C (113)cash flow budget 现金流量预算 | >
t,1T.
C (114)cash flow statement 现金流量表 ,'}qLor
C (115)cash ledger 现金分类账 p 3`odmbN
C (116)cash limit 现金限额 xPp\OuwK
C (117)CCA 现时成本会计 q{RH/. l
C (118)center 中心 yH<a;@C
C (119)changeover time 变更时间 rfH'&k
C (120)chartered entity 特许经济个体 (^lw<$N
C (121)cheque 支票 f%gdFtJ &
C (122)cheque register 支票登记薄 =}pPr
]Cc
C (123)coin analysis 零钱分类 DMXm$PU4V
C (124)classification 分类 8`]1Nt!*B
C (125)clock card 工时卡 LkK# =v
C (126)code 代码 }<=4A\LZ
C (127)commitment accounting 承诺确认会计 Z]^Ooy[pb
C (128)common cost 共同成本 }K3!ujvR
C (129)company limited byguarantee 有限担保责任公司 4z*An}ol]
C (130)company limited shares 股份有限公司 JlMD_p A
C (131)competitive position 竞争能力状况 0D.qc8/V4.
C (132)concept 概念 yRdME>_L
C (133)conglomerate 跨行业企业 aePLP
C (134)consistency concept 一致性概念 S`t@L}
C (135)consolidated accounts 合并报表 |%HTBF
C (136)consolidation accounting 合并会计 |A/)b78'u
C (137)consortium 财团 K3I|d;Y~X!
C (138)contingency plan 应急计划 .$~zxd#zo
C (139)contingent liabilities 或有负债 0 v>*P*
C (140)continuous operation 连续生产 Nk
~"f5q7
C (141)contra 抵消 V'Z Z4og
C (142)contract cost 合同成本 3@*orm>em
C (143)contract costing 合同成本计算 CtO;_;eD'
C (144)contribution 贡献毛益 Xe. az
C (145)contribution centre 贡献中心 zQ>|`0&8
C (146)contribution chart 贡献图 #[LnDU8>9
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 uKF)'gj
C (148)contribution to salesration 贡献毛益对销售比率 hT
DFIYV
C (149)control 控制 *;u'W|"/~
C (150)control account 控制帐户 +#@)C?G,TF
C (151)control limits 控制限度 ?ypX``3#s7
C (152)controllability concept 可控制概念 E(p*B8d
C (153)controllable cost 可控制成本 GUH-$rA
C (154)conversion cost 加工成本 WJA0 `<~
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 xZc].l6
C (156)corporate appraisal 公司评估 &CcUr#|
C (157)corporate planning 公司计划 xa&5o`>1G
C (158)corporate social reporting 公司社会报告 7}%Z>
C (159)corporation 股份公司 A^3M~
C (160)cost 成本 Smc=-M}
C (161)cost account 成本帐户 IizPu4
|
C (162)cost accounting 成本会计 </B<=tc
C (163)cost accounting manual 成本手册 >u=Dc.lX
C (164)cost accounts calendar 成本报表的日历时间 fFiFS\''V
C (165)cost adjustment 成本调整 yZc_PC`
C (166)cost allocation 成本分配 vlSSw+r9
C (167)cost apportionment 成本分摊 58>C,+
C (168)cost attribution 成本归属 +>*! 3x+sE
C (169)cost audit 成本审计 $AyE6j_1gX
C (170)cost behaviour 成本性态 *kM^l!<g
C (171)cost benefit analysis 成本效益分析 /UP1*L
C (172)cost center 成本中心 6aq=h`Y
C (173)cost driver 成本动因