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注会《审计》英语常用词汇 W~gFY#w
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1.audit 审计 |JrG?:n
2.attestation 鉴证 3{
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3.credibility 可信赖程度 {N>VK*
4.audit of financial statements 财务报表审计 |3vQmd !2}
5.agreed-upon procedures 执行商定程序 i 1
6.high levels of assurance 高水平保证 2<<,aL*
7.compilation 编制 .\i9}ye
8.reliability 可靠性 ?-*_v//g
9.relevance 相关性 1!,lI?j,
10.professional skepticism 职业谨慎 }`>u+iH#a
11.objectivity 客观性 D
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12. professional competence 专业胜任能力 fNQ.FAK":
13.Senior/CPA-in-charge 项目经理 c6Wy1d^
14.audit engagement letter 业务约定书 5q"
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15.recurring audit 连续审计 ?. CA9!|
16.the client 委托人 \u:xDS(
17.change CPA 更换注册会计师 N!$y`nwiw'
18.the existing CPA 现任注册会计师 ba|~B8rII[
19.the successor CPA 后任注册会计师 Av7bp[OD
20.the preceding CPA前任注册会计师 #j'OrD
21.issue the audit report 出具审计报告 :Iw)xd1d}\
22.expert 专家 O
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23.the board of directors 董事会 YpXUYNy
24.knowledge of the entity‘ s business 了解被审计单位情况 NaLec|6<t
25.assess material misstatement risks评估重大错报风险 )7:2v1Xr]
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 0E{$u
27.a general knowledge of —— 初步了解―――的情况 BpRQG]L
28.a more knowledge of—— 进一步了解的情况 =|=9\3po
29.the prior year‘s working papers 以前年度工作底稿 ?GX5Pvg
30.minutes of meeting 会议纪要 X,^J3Ek>O
31.business risks 经营风险 N!aV~\E
32.appropriateness 适当性 q4Qm:|-
33.accounting estimate 会计估计 n
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34.management representations 管理层声明 %0. o(U
35.going concern assumption 持续经营假设 g,mcxXO
36.audit plan 审计计划 zN*/G6>A
37.significant audit areas 重点审计领域 mI"`.
38.error 错误 if
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39.fraud舞弊 Yw4c`MyL
40.modified or additional procedures 修改或追加审计程序 ]MRE^Je\h
41.misappropriation of assets 侵占资产 ?}lgwKBHl;
42.transactions without substance 虚假交易 ^o65sM
43.unusual pressures 异常压力 NZmmO )p4
44.the suspected noncompliance 涉嫌存在违法行为 DBbm
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45.materialiy 重要性 "\]kK@,
46.exceed the materiality level 超过重要性水平 d8/lEm
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47.approach the materiality level 接近重要性水平 &KX|gB'
48.an acceptably low level 可接受水平 M"ZP s
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
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50.misstatements or omissions 错报或漏报 "pQM
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51.aggregate 总计 DTsc&.29^
52.subsequent events 期后事项 _ i.CvYe
53.adjust the financial statements 调整财务报表 wlmi&kq
54.perform additional audit procedures 实施追加的审计程序 2-. g>'W
55.audit risk 审计风险 y2o?a6`
56.detection risk 检查风险 )
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57.inappropriate audit opinion 不适当的审计意见 78Nli/U
58.material misstatement 重大的错报 n!A')]y"
59.tolerable misstatement 可容忍错报 ^s_E |~U
60.the acceptable level of detection risk 可接受的检查风险 )d_)CuUBe
61.assessed level of material misstatement risk 重大错报风险的评估水平 >{$;O
62.simall business 小规模企业 {> pB
63.accounting system 会计系统 {.DI[@.g
64.test of control 控制测试 3@\vU~=P:
65.walk-through test 穿行测试 7f~DD8 R
66.communication 沟通 R1\cAP^0
67.flow chart 流程图 WOzdYeeG
68.reperformance of internal control 重新执行 o#4Wn'E
69.audit evidence 审计证据 E_/v$
70.substantive procedures 实质性程序 3JWHyo
71.assertions 认定 0+m"eGwTm
72.esistence 存在 9Or3X/:o
73.occurrence 发生 0`3ey*
74.completeness 完整性 [}+0NGgR
75.rights and obligations 权利和义务 LdDkd(k
76.valuation and allocation 计价和分摊 =3 }@\f#
77.cutoff 截止 Wi'BX#xCB
78.accuracy 准确性 gjk=`lU
79.classification 分类 --dGN.*xb4
80.inspection 检查 (3&@c!E
81.supervision of counting 监盘 vFV->/u
82.observation 观察 *B#<5<T
83.confirmation 函证 x{&0:|bCs6
84.computation 计算 /px*v<Aw1
85.analytical procedures 分析程序 j}X4#{jgC
86.vouch 核对 s"=e(ob
87.trace 追查 gPd:>$
88.audit sampling 审计抽样 0@.$(Aqo(
89.error 误差 kZWc(LwA
90.expected error 预期误差 >OBuHqC
91.population 总体 NV^ktln
92.sampling risk 抽样风险 W#8qhmt
93.non- sampling risk 非抽样风险 -!I.:97 N
94.sampling unit 抽样单位 #Jq@p_T"
95.statistical sampling 统计抽样 mdoy1a
96.tolerable error 可容忍误差 7"Zr:|$U
97.the risk of under reliance 信赖不足风险 N`Zm[Sv7
98.the risk of over reliance 信赖过度风险 _C)u#]t
99.the risk of incorrect rejection 误拒风险 d&n0:xOc
100. the risk of incorrect acceptance 误受风险 F
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101.working trial balance 试算平衡表 LyS139P$
102.index and cross-referencing 索引和交叉索引 v'TkKwl
103.cash receipt 现金收入 #z6RzZ
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104.cash disbursement 现金支出 rM2?"
105.bank statement 银行对账单 BT2[@qH|qF
106.bank reconciliation 银行存款余额调节表 ?MPM@9
107.balance sheet date 资产负债表日 n,9 *!1y
108.net realizable value 可变现净值 P(VQ D>G
109.storeroom 仓库 fFqK.^Tn
110.sale invoice 销售发票 fp:j~a>E
111.price list 价目表 [f:>tRdH
112.positive confirmation request 积极式询证函 uY5f mM9
113.negative confirmation request 消极式询证函 QtW5;A-h
114.purchase requisition 请购单 TXH: + m c
115.receiving report 验收报告 tPDV"Md#m<
116.gross margin 毛利 M#=woj&[
117.manufacturing overhead 制造费用 .Xg%><{~
118.material requisition 领料单 ygd'Nh!@
119.inventory-taking 存货盘点 %&V<kH"7Q{
120.bond certificate 债券 VCX})sp
121.stock certificate 股票 \$yI'q
122.audit report 审计报告 qV@xEgW#r
123.entity 被审计单位 aCM F[
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124.addressee of the audit report 审计报告的收件人 j &)|nK;}
125.unqualified opinion 无保留意见 n'ZlIh
126.qualified opinion 保留意见 Y GO ;wIS
127.disclaimer of opinion 无法表示意见 H_o<!YxK
128.adverse opinion 否定意见 U@BVVH?,o
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A (1)ABC 作业基础成本计算 8Nd +
A (2)absorbed overhead 已吸收制造费用 "@$o'rfT
A (3)absorption costing 吸收成本计算 >Cb% `pe
A (4)account 账户,报表 k#5S'sCF<
A (5)accounting postulate 会计假设 8:huWjh]M
A (6)accounting series release 会计公告文件 +S<2d.&~
A (7)accounting valuation 会计计价 f]J?-ks
A (8)account sale 承销清单 UDt.w82
A (9)accountability concept 经营责任概念 DJr 8<u
A (10)accountancy 会计职业 YxGIv8O]
A (11)accountant 会计师 -X
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A (12)accounting 会计 ^NHQ[4I
A (13)agency cost 代理成本 6i9m!YQV
A (14)accounting bases 会计基础 .^,fw=T|1
A (15)accounting manual 会计手册 8ftLYMX@
A (16)accounting period 会计期间 P7 (&*=V
A (17)accounting policies 会计方针 bpzB}nEp
A (18)accounting rate of return 会计报酬率 RgRyo
A (19)accounting reference date 会计参照日 dn:g_!]p
A (20)accounting reference period 会计参照期间 yXg783B|v
A (21)accrual concept 应计概念 wI#rAx7f-
A (22)accrual expenses 应计费用 E@0wt^
A (23)acid test ration 速动比率(酸性测试比率) _@F4s
A (24)acquisition 购置 ["Z]K'?P
A (25)acquisition accounting 收购会计 D<5gdIw
A (26)activity based accounting 作业基础成本计算 qVZ=:D{
A (27)adjusting events 调整事项 MGN*i9CE
A (28)administrative expenses 行政管理费 )n5]+VTZ5
A (29)advice note 发货通知 `if*
A (30)amortization 摊销 I@pnZ-5
A (31)analytical review 分析性检查 AY[7yPP
A (32)annual equivalent cost 年度等量成本法 /n@_Ihx
A (33)annual report and accounts 年度报告和报表 *q|.H9
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A (34)appraisal cost 检验成本 E 7;KG^
A (35)appropriation account 盈余分配账户 j9y,UT
A (36)articles of association 公司章程细则 vkc(-n
A (37)assets 资产 X
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A (38)assets cover 资产保障 S8.nM
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A (39)asset value per share 每股资产价值 EpOVrk
A (40)associated company 联营公司 $`{}4,5M
A (41)attainable standard 可达标准 dWI/X
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A (42)attributable profit 可归属利润 &X}9D)\UJ
A (43)audit 审计 )Qw|)='-
A (44)audit report 审计报告 N^%[
B9D
A (45)auditing standards 审计准则 hL67g
A (46)authorized share capital 额定股本 SY>N-fW\H:
A (47)available hours 可用小时 T/-PSfbkj
A (48)avoidable costs 可避免成本 .zBSjh_=H
B (49)back-to-back loan 易币贷款 SDA
+XnmH
B (50)backflush accounting 倒退成本计算 1V FAfv%}
B (51)bad debts 坏帐 {7Dc(gNS
B (52)bad debts ratio 坏帐比率 OWtN=Gk
B (53)bank charges 银行手续费 D dt9`j
B (54)bank overdraft 银行透支 G1$DVGo
B (55)bank reconciliation 银行存款调节表 'ZL)-kbI
B (56)bank statement 银行对账单 "O9uz$
B (57)bankruptcy 破产 :L*CL 8m
B (58)basis of apportionment 分摊基础 J\m7U
B (59)batch 批量 ,i>5\Yl%
B (60)batch costing 分批成本计算 Q1buuF#CU&
B (61)beta factor B(市场)风险因素 CDU^X$Q
B (62)bill 账单 yK{ ;72
B (63)bill of exchange 汇票 0Zk A.p
B (64)bill of landing 提单 tnRq?
B (65)bill of materials 用料预计单 ;2#7"a^
B (66)bill payable 应付票据 i+21t G$
B (67)bill receivable 应收票据 #V4_. t#
B (68)bin card 存货记录卡 8Ln:y'K
B (69)bonus 红利 vlEd=H,LT
B (70)book-keeping 薄记 li/IKS)e$
B (71)Boston classification 波士顿分类 &EA4`p
B (72)breakeven chart 保本图 VdVca1Z
B (73)breakeven point 保本点
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B (74)breaking-down time 复位时间 Pg*ZQE[ME8
B (75)budget 预算 Xa9G;J$
B (76)budget center 预算中心 .!nFy`
B (77)budget cost allowance 预算成本折让 qI8{
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B (78)budget manual 预算手册 ]E[Mv}
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B (79)budget period 预算期间 h %MPppCEa
B (80)budgetary control 预算控制 ,lL0'$k~
B (81)budgeted capacity 预算生产能力 ~[k2(
B (82)burden 制造费用 MJ}VNv|S
B (83)business center 经营中心 DX4
95<6*
B (84)business entity 营业个体 \iu2rat^
B (85)business unit 经营单位 ,((5|MbM/
B (86)buy-out management 管理性购买产权 DC[-<:B
B (87)by-product 副产品 Mtt
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C (88)called-up share capital 催缴股本 J]fjg%C2m
C (89)capacity 生产能力 T3'dfe U
C (90)capacity ratios 生产能力比率 zzq/%jki
C (91)capital 资本 7v%~^l7:x
C (92)capital assets pricing model资本资产计价模式 )ae/+Q8
C (93)capital commitment 承诺资本 m(*CuM[E
C (94)capital employed 已运用的资本 .hETqE` E
C (95)capital expenditure 资本支出 X1tAV>k5'L
C (96)capital expenditureauthorization 资本支出核准 l#]Z?zW.
C (97)capital expenditure control 资本支出控制 OEq8gpqY
C (98)capital expenditure proposal资本支出申请 )|Y"^K%Jm
C (99)capital funding planning 资本基金筹集计划 ^XZmtB
C (100)capital gain 资本收益 /F/`?=1<$
C (101)capital investment appraisal资本投资评估 0($MN]oZa
C (102)capital maintenance 资本保全 -!wm]kx
f
C (103)capital resource planning 资本资源计划 ")x9A&
p
C (104)capital surplus 资本盈余 '3%!Gi!g
C (105)capital turnover 资本周转率 3&x_%R
C (106)card 记录卡 ,+zLFQC0@
C (107)cash 现金 J|>P,x#G
C (108)cash account 现金账户 1-,l|K
C (109)cash book 现金账薄 H
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C (110)cash cow 金牛产品 WT0U)x( m5
C (111)cash flow 现金流量 g"!B
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C (112)cash discounted 现金贴现
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C (113)cash flow budget 现金流量预算 4f1*?HX&
C (114)cash flow statement 现金流量表 Sz._XY^
C (115)cash ledger 现金分类账 Q'rG' |
C (116)cash limit 现金限额 ;^xku%u
C (117)CCA 现时成本会计 f{vnZ|WD
C (118)center 中心 fu|I(^NV
C (119)changeover time 变更时间 > vahj,CZZ
C (120)chartered entity 特许经济个体 $`riB$v
C (121)cheque 支票 ]02V,'x
C (122)cheque register 支票登记薄 E;X'.7[c
C (123)coin analysis 零钱分类
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C (124)classification 分类 ]__M*
C (125)clock card 工时卡 6Y=$7%z
C (126)code 代码 |5W u0T
C (127)commitment accounting 承诺确认会计 c~Ha68
C (128)common cost 共同成本 >Qi2;t~G
C (129)company limited byguarantee 有限担保责任公司 'Kq%tM26!
C (130)company limited shares 股份有限公司 {:"bX~<^
C (131)competitive position 竞争能力状况 LsmC/+7r$1
C (132)concept 概念 YlYTH_L>E
C (133)conglomerate 跨行业企业 phNv^R+
C (134)consistency concept 一致性概念 @-W)(9kZ|
C (135)consolidated accounts 合并报表 m!PN1$9V
C (136)consolidation accounting 合并会计 {:? -)Xq
C (137)consortium 财团 wvgX5P>
C (138)contingency plan 应急计划 )UxF
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C (139)contingent liabilities 或有负债 ul:jn]S*
C (140)continuous operation 连续生产 jKtbGVZ7r
C (141)contra 抵消 9\dC8
C (142)contract cost 合同成本 ;MO
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C (143)contract costing 合同成本计算 wWH5T}\
C (144)contribution 贡献毛益 T+gqu
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C (145)contribution centre 贡献中心 Mbi)mybM
C (146)contribution chart 贡献图 JU~l
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Xf.SJ8G
C (148)contribution to salesration 贡献毛益对销售比率 Z*oGVr
g
C (149)control 控制 3n,F5?!m
C (150)control account 控制帐户 ~UL;O\-b0
C (151)control limits 控制限度 /|>z7#?m^
C (152)controllability concept 可控制概念 P ^D\znvc
C (153)controllable cost 可控制成本 qEywExdiu
C (154)conversion cost 加工成本 fghJj@ES
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 y0z}[hZ
C (156)corporate appraisal 公司评估 JWEqy+,Fjw
C (157)corporate planning 公司计划 /Jo*O=Lpo
C (158)corporate social reporting 公司社会报告 h nyZXk1|
C (159)corporation 股份公司 T]0qd^\4w
C (160)cost 成本 f>Ij:b`Z2
C (161)cost account 成本帐户 z;Kyg}
C (162)cost accounting 成本会计 <Nkj)`%5iK
C (163)cost accounting manual 成本手册 [5,#p$R
C (164)cost accounts calendar 成本报表的日历时间 zHyM@*Gf(
C (165)cost adjustment 成本调整 ] @IzJz"R
C (166)cost allocation 成本分配 Of-l<Ks\
C (167)cost apportionment 成本分摊 p6sXftk
C (168)cost attribution 成本归属 2o6%P}C
C (169)cost audit 成本审计 38rC;
6
C (170)cost behaviour 成本性态 0*+i~g,Kl@
C (171)cost benefit analysis 成本效益分析 X\uN:;?#W{
C (172)cost center 成本中心
sN;xHTY
C (173)cost driver 成本动因