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注会《审计》英语常用词汇 *?t$Q|2Xr
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1.audit 审计 nIg 88*6b,
2.attestation 鉴证 C%Lr3M;S'
3.credibility 可信赖程度 {BJ>x:2
4.audit of financial statements 财务报表审计 pSlc (M>
5.agreed-upon procedures 执行商定程序 *w@1@6?j
6.high levels of assurance 高水平保证 l-%] f]>
7.compilation 编制 y
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8.reliability 可靠性 E\/[hT
9.relevance 相关性 \|S%zX
10.professional skepticism 职业谨慎 o~XK*f=(
11.objectivity 客观性 5{b;wLi$X2
12. professional competence 专业胜任能力 'l5
13.Senior/CPA-in-charge 项目经理 sA?8i:]O:
14.audit engagement letter 业务约定书 j2,sI4
15.recurring audit 连续审计 bss2<mqlH
16.the client 委托人 cS%dTrfo
17.change CPA 更换注册会计师 [voZ=+/
18.the existing CPA 现任注册会计师 ra'/~^9
19.the successor CPA 后任注册会计师 0~U%csPHt
20.the preceding CPA前任注册会计师 m'}`+#C%)
21.issue the audit report 出具审计报告 :-jbIpj'
22.expert 专家 }MOXJb @
23.the board of directors 董事会 a,oTU\m
C
24.knowledge of the entity‘ s business 了解被审计单位情况 \Vx^u}3O
25.assess material misstatement risks评估重大错报风险 x"q]~u<rB
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 rEWJ3*Hb
27.a general knowledge of —— 初步了解―――的情况 7~P2q/2E>
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 ;av!fK
30.minutes of meeting 会议纪要 F3(SbM-
31.business risks 经营风险 K[iAN;QCe%
32.appropriateness 适当性 }T$BU>z33N
33.accounting estimate 会计估计 D'!JV1Q
34.management representations 管理层声明 r =x"E$
35.going concern assumption 持续经营假设 2Jt{oh |
36.audit plan 审计计划 EY"of[p
37.significant audit areas 重点审计领域 LA;f,CQ
38.error 错误 } +Sp7F1q
39.fraud舞弊 cVx SO`jZw
40.modified or additional procedures 修改或追加审计程序 15jQ87)
41.misappropriation of assets 侵占资产 v K{2
42.transactions without substance 虚假交易 @H`jDaB9
43.unusual pressures 异常压力 |*t 2IVwX
44.the suspected noncompliance 涉嫌存在违法行为 M#4;y,n<k
45.materialiy 重要性 -sA&1n"W&5
46.exceed the materiality level 超过重要性水平 dUa>XkPa\2
47.approach the materiality level 接近重要性水平 Ph
P)|P
48.an acceptably low level 可接受水平 IoOOS5a
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 me2vR#
50.misstatements or omissions 错报或漏报 82,^Pu
51.aggregate 总计 \Ebh6SRp\
52.subsequent events 期后事项 ~OX\R"aZBW
53.adjust the financial statements 调整财务报表 # l9VTzi
54.perform additional audit procedures 实施追加的审计程序 z$^wCd:
55.audit risk 审计风险 1P"7.{
56.detection risk 检查风险 +/celp
57.inappropriate audit opinion 不适当的审计意见 cz IEkm
58.material misstatement 重大的错报 k
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59.tolerable misstatement 可容忍错报 ykbfK$jz
60.the acceptable level of detection risk 可接受的检查风险 #"-_ ~
61.assessed level of material misstatement risk 重大错报风险的评估水平 .b_ppieNY
62.simall business 小规模企业 C<teZz8/w
63.accounting system 会计系统 ]a/dvj}
64.test of control 控制测试 i45.2,
65.walk-through test 穿行测试 F#|y,<}<
66.communication 沟通 &v0]{)PO
67.flow chart 流程图 ZgEV-.>P
68.reperformance of internal control 重新执行 e~
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69.audit evidence 审计证据 dCM&Yf}K
70.substantive procedures 实质性程序 >QYx9`x&
71.assertions 认定 ZhCd**
72.esistence 存在 pmBN?<
73.occurrence 发生 B ZU@W%E
74.completeness 完整性 XE_Lz2H`
75.rights and obligations 权利和义务 7ucm1
76.valuation and allocation 计价和分摊 awR !=\
77.cutoff 截止 xkFa
78.accuracy 准确性 `#iL'ND[
79.classification 分类 TI8\qI
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80.inspection 检查 iC
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81.supervision of counting 监盘 to).PI?
82.observation 观察 G
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83.confirmation 函证 vKW!;U9~P
84.computation 计算 O9N!SQs80
85.analytical procedures 分析程序 Dn<3#V
86.vouch 核对 EG^
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87.trace 追查 ;iYCeL(
88.audit sampling 审计抽样 X,+a 6F
89.error 误差 ~6t<`&f
90.expected error 预期误差 tt-ci,X+
91.population 总体 MPnMLUB
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92.sampling risk 抽样风险 -flcB|I`
93.non- sampling risk 非抽样风险 i?d545. u
94.sampling unit 抽样单位 BYdGK@ouk
95.statistical sampling 统计抽样 Q[3hOFCX
96.tolerable error 可容忍误差 u= dj3q
97.the risk of under reliance 信赖不足风险 *VXx\&
98.the risk of over reliance 信赖过度风险 bx2<WdLyT
99.the risk of incorrect rejection 误拒风险 7_
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100. the risk of incorrect acceptance 误受风险 fcp_<2KH
101.working trial balance 试算平衡表 eXsp0!v
102.index and cross-referencing 索引和交叉索引 (D[~Z!
103.cash receipt 现金收入 H[:lQ\
104.cash disbursement 现金支出 au1
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105.bank statement 银行对账单 `0%;Gz%}
106.bank reconciliation 银行存款余额调节表 2?LP
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107.balance sheet date 资产负债表日 shdzkET8N
108.net realizable value 可变现净值
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109.storeroom 仓库
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110.sale invoice 销售发票 RLex#j
111.price list 价目表 3d;J"e+?
112.positive confirmation request 积极式询证函 >q?{'#i
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113.negative confirmation request 消极式询证函 h3E}Sa(MQ:
114.purchase requisition 请购单 =?4[:#Rh
115.receiving report 验收报告 LtwfL^ #
116.gross margin 毛利 %I`'it2d
117.manufacturing overhead 制造费用 zQO 1%
g
118.material requisition 领料单 n|WSnm,W
119.inventory-taking 存货盘点 d]K8*a%[-
120.bond certificate 债券 ?{ \7th37
121.stock certificate 股票 5{+>3J
122.audit report 审计报告 X!6dg.n5
123.entity 被审计单位 +68age;dM
124.addressee of the audit report 审计报告的收件人 Rf)|p;
125.unqualified opinion 无保留意见 A`~?2LH,~F
126.qualified opinion 保留意见 I+W,%)vb
127.disclaimer of opinion 无法表示意见 GMZ6 dK
128.adverse opinion 否定意见 1Hhr6T^)
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A (1)ABC 作业基础成本计算 W,,3@:
A (2)absorbed overhead 已吸收制造费用 tU Je-3,
A (3)absorption costing 吸收成本计算 hFtjw
6
A (4)account 账户,报表 T1RY1hb|g>
A (5)accounting postulate 会计假设 BE&8E\w
A (6)accounting series release 会计公告文件 ^^
SMr l
A (7)accounting valuation 会计计价 )@U~Li/+
A (8)account sale 承销清单 %AqI'ObC
A (9)accountability concept 经营责任概念 .
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A (10)accountancy 会计职业 "+ {2!
A (11)accountant 会计师 )gU:Up24|"
A (12)accounting 会计 GNwFB)?j
A (13)agency cost 代理成本 f6SXXkO+
A (14)accounting bases 会计基础 D|$0~1y
A (15)accounting manual 会计手册
!Q_Kil.9
A (16)accounting period 会计期间 4_2oDcdf
A (17)accounting policies 会计方针 Wn=I[K&&
A (18)accounting rate of return 会计报酬率 t{s>B]i^_w
A (19)accounting reference date 会计参照日 w(S&X"~
A (20)accounting reference period 会计参照期间 uk
WL3
A (21)accrual concept 应计概念 uF3{FYM{I
A (22)accrual expenses 应计费用 N&G(`]
A (23)acid test ration 速动比率(酸性测试比率) Q A~F
A (24)acquisition 购置 u f<%!=e
A (25)acquisition accounting 收购会计 v`'Iew }
A (26)activity based accounting 作业基础成本计算 kuLur)^
A (27)adjusting events 调整事项 o*d (;
A (28)administrative expenses 行政管理费 dEkS T[Y3
A (29)advice note 发货通知 Q;y4yJ$wI
A (30)amortization 摊销 U+ Yu_=o{
A (31)analytical review 分析性检查 s)3CosU
A (32)annual equivalent cost 年度等量成本法 MUtM^uY
A (33)annual report and accounts 年度报告和报表 Iq19IbR8
A (34)appraisal cost 检验成本 ./DlHS;
A (35)appropriation account 盈余分配账户 H,EZ%
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A (36)articles of association 公司章程细则 pwSkw J]
A (37)assets 资产 (}T},ygQ
A (38)assets cover 资产保障 #@V<{/;49
A (39)asset value per share 每股资产价值 DuAix)#FN9
A (40)associated company 联营公司 RxPD44jVA
A (41)attainable standard 可达标准 tNqSCjQ~_c
DBu8}2R
A (42)attributable profit 可归属利润 pFu!$.Fr
A (43)audit 审计 is%ef
A (44)audit report 审计报告 6_rgRo&
A (45)auditing standards 审计准则 e8_EB/)_Z
A (46)authorized share capital 额定股本 Kn?h
A (47)available hours 可用小时 N48X[Q*
A (48)avoidable costs 可避免成本 Y)(w&E>1
B (49)back-to-back loan 易币贷款 &0ymAf5R
B (50)backflush accounting 倒退成本计算 cFjD*r-
B (51)bad debts 坏帐 ^* y1Fn0
B (52)bad debts ratio 坏帐比率 +#UawYLJ
B (53)bank charges 银行手续费 C!v%6[
B (54)bank overdraft 银行透支 m>w{vqPwJ
B (55)bank reconciliation 银行存款调节表 8/P!i2o
B (56)bank statement 银行对账单 8U]mr+
B (57)bankruptcy 破产 *[jq&
B (58)basis of apportionment 分摊基础 FSkX95
B (59)batch 批量 !-SI &qy
B (60)batch costing 分批成本计算 S5L0[SZ$!
B (61)beta factor B(市场)风险因素 NVom6K
B (62)bill 账单 siV]NI':|
B (63)bill of exchange 汇票 Y>2#9LA
B (64)bill of landing 提单 Y@Ry
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B (65)bill of materials 用料预计单 \7o7~pll
B (66)bill payable 应付票据
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B (67)bill receivable 应收票据 vy-(:aH7U
B (68)bin card 存货记录卡 X}QcXc.d
B (69)bonus 红利 u
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B (70)book-keeping 薄记 NUh%\{
B (71)Boston classification 波士顿分类 w:1UwgcPC
B (72)breakeven chart 保本图 u?z,Vs"
B (73)breakeven point 保本点 o~xGE 6A*"
B (74)breaking-down time 复位时间 ^H&`e"|R9
B (75)budget 预算 o=lZl_5/u;
B (76)budget center 预算中心 Q!AGalP z
B (77)budget cost allowance 预算成本折让 80gOh:
B (78)budget manual 预算手册 9*!*n ~
B (79)budget period 预算期间 *xx)j:Sc2
B (80)budgetary control 预算控制 NOAz"m+o
B (81)budgeted capacity 预算生产能力 (2 hI
B (82)burden 制造费用 vMJ
_n=Vf
B (83)business center 经营中心 ]h`d>#Hw!
B (84)business entity 营业个体 (\
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B (85)business unit 经营单位 Z%
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B (86)buy-out management 管理性购买产权 f&Sovuuh
B (87)by-product 副产品 0d0ga^O
C (88)called-up share capital 催缴股本 c[vFh0s"m
C (89)capacity 生产能力 y<BG-
C (90)capacity ratios 生产能力比率 4 4WyfpTJ*
C (91)capital 资本 !b$~Sm)
C (92)capital assets pricing model资本资产计价模式 t`eIkq|NxI
C (93)capital commitment 承诺资本 (Dba!zSs
C (94)capital employed 已运用的资本 i8*(J-M
C (95)capital expenditure 资本支出 &-vHb
C (96)capital expenditureauthorization 资本支出核准 V72?E%d0
C (97)capital expenditure control 资本支出控制 NXS$w{^
C (98)capital expenditure proposal资本支出申请 t
p\d:4~R
C (99)capital funding planning 资本基金筹集计划 G 40
C (100)capital gain 资本收益
z'5
C (101)capital investment appraisal资本投资评估 zf\$T,t)
C (102)capital maintenance 资本保全 e?GzvM'2
C (103)capital resource planning 资本资源计划 ! bX
C (104)capital surplus 资本盈余 #,"[sag
C (105)capital turnover 资本周转率 3n_t^=
C (106)card 记录卡 Pvm pWa
C (107)cash 现金 2c*}1
_
C (108)cash account 现金账户 QZL,zI]LL
C (109)cash book 现金账薄 J0t_wMJa
C (110)cash cow 金牛产品 ]4FAbY2'h
C (111)cash flow 现金流量 +R8dy
C (112)cash discounted 现金贴现 ZlQ&m
C (113)cash flow budget 现金流量预算 >@Na6BH5v
C (114)cash flow statement 现金流量表 <#./q LSR
C (115)cash ledger 现金分类账 k~QmDq
C (116)cash limit 现金限额 SE
M-t
C (117)CCA 现时成本会计 !<h-2YF<M
C (118)center 中心 4~d:@Gmk&
C (119)changeover time 变更时间 I3ugBLxVC3
C (120)chartered entity 特许经济个体 A`I1G9s
C (121)cheque 支票 =ATQ2\T$m
C (122)cheque register 支票登记薄 raMtTL+
C (123)coin analysis 零钱分类 ,L\KS^>
C (124)classification 分类 )~w
bu2;
C (125)clock card 工时卡 h6:|RGF
C (126)code 代码 1 a%1C`d
C (127)commitment accounting 承诺确认会计 l5enlYH
C (128)common cost 共同成本 LZJFp@
C (129)company limited byguarantee 有限担保责任公司 ny<D1>{90
C (130)company limited shares 股份有限公司 *M$$%G(4
C (131)competitive position 竞争能力状况 Lr "V
C (132)concept 概念
Ozsv
sa
C (133)conglomerate 跨行业企业 "DecS:\
C (134)consistency concept 一致性概念 N=@8~{V.
C (135)consolidated accounts 合并报表 ^>y|{;`
C (136)consolidation accounting 合并会计 0/~{,
C (137)consortium 财团 ;_/!F}d
C (138)contingency plan 应急计划 s}4k^NGFJ
C (139)contingent liabilities 或有负债 8'Q&FW3"
C (140)continuous operation 连续生产 GCxmqoQ
C (141)contra 抵消 8;3I:z&muQ
C (142)contract cost 合同成本 @A-
E
C (143)contract costing 合同成本计算 zpcO7AY~
C (144)contribution 贡献毛益 +rDKx(Rk
C (145)contribution centre 贡献中心 0"mr*hyj
C (146)contribution chart 贡献图 1[e%E#h
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 U@}P]'`'f
C (148)contribution to salesration 贡献毛益对销售比率 t+Qx-sW
C (149)control 控制 -_>E8PhM
C (150)control account 控制帐户 z
E\~Oa;
C (151)control limits 控制限度 ~#=
70
C (152)controllability concept 可控制概念 c$;Cpt@-j
C (153)controllable cost 可控制成本 Ol8Yf.e_
C (154)conversion cost 加工成本 f!B\X*|
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 T^2o'_:
C (156)corporate appraisal 公司评估 @3?dI@i(
C (157)corporate planning 公司计划 &