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注会《审计》英语常用词汇 y.O? c&!
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1.audit 审计 )j9FB
2.attestation 鉴证 7Ru0>4B
3.credibility 可信赖程度 ~f@<]
4.audit of financial statements 财务报表审计 F;b|A`M
5.agreed-upon procedures 执行商定程序 1B
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6.high levels of assurance 高水平保证 "q(&<+D@
7.compilation 编制 ^-ACtA)
8.reliability 可靠性 IK W!P1
9.relevance 相关性 ]!A;-m
10.professional skepticism 职业谨慎 yq<YGNy!
11.objectivity 客观性 t%TZu>(1O
12. professional competence 专业胜任能力 TgUQD(d^
13.Senior/CPA-in-charge 项目经理 }!d}febk_
14.audit engagement letter 业务约定书 ALwuw^+
15.recurring audit 连续审计 \O0fo^+U,,
16.the client 委托人 mi-\PD>X
17.change CPA 更换注册会计师 4/h2_
18.the existing CPA 现任注册会计师 ;T_9;RU<'b
19.the successor CPA 后任注册会计师 G{"1I
20.the preceding CPA前任注册会计师 w1}[lq@
21.issue the audit report 出具审计报告 9
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22.expert 专家 3jI.!xD`
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 zJsoenU
25.assess material misstatement risks评估重大错报风险 pP
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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 eyE&<:F#J
27.a general knowledge of —— 初步了解―――的情况 wH`@r?&
28.a more knowledge of—— 进一步了解的情况 _4W#6!
29.the prior year‘s working papers 以前年度工作底稿 -m@s
9k
30.minutes of meeting 会议纪要 -?]ltn9!
31.business risks 经营风险 B.WJ6.DkS
32.appropriateness 适当性 $e_ps~{7$
33.accounting estimate 会计估计 E??%)q
34.management representations 管理层声明 x'KsQlI/
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 jG2w(h/"
37.significant audit areas 重点审计领域 7 dzE"m
38.error 错误 roA1=G\Q
39.fraud舞弊 5^Y/RS i
40.modified or additional procedures 修改或追加审计程序 Ax%BnkU
41.misappropriation of assets 侵占资产 G!~BA*
42.transactions without substance 虚假交易 };j&)M
43.unusual pressures 异常压力 aE%VH ;?
44.the suspected noncompliance 涉嫌存在违法行为 l<HRD
45.materialiy 重要性 joA+
46.exceed the materiality level 超过重要性水平 Jt)~h,68
47.approach the materiality level 接近重要性水平 9?:S:Sq
48.an acceptably low level 可接受水平 |.
6@-h~8
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 ,,J3 h
50.misstatements or omissions 错报或漏报 f8 jaMn9o
51.aggregate 总计 xHGoCFB
52.subsequent events 期后事项 p3S
c4
53.adjust the financial statements 调整财务报表 "tR.'F[n4P
54.perform additional audit procedures 实施追加的审计程序 r#Mx~Zg~
55.audit risk 审计风险 \PFx#
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56.detection risk 检查风险 ZFON]$Zk
57.inappropriate audit opinion 不适当的审计意见 @(
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58.material misstatement 重大的错报 n1t(ns|
59.tolerable misstatement 可容忍错报 HZm
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60.the acceptable level of detection risk 可接受的检查风险 bxN;"{>Xz
61.assessed level of material misstatement risk 重大错报风险的评估水平 f+920/>!Z
62.simall business 小规模企业 -b$OHFL
63.accounting system 会计系统 [1*/lt|+p
64.test of control 控制测试 6:,^CI|@t
65.walk-through test 穿行测试 HFr3(gNj@
66.communication 沟通 @5wg' mM
67.flow chart 流程图 zFn&~lFB
68.reperformance of internal control 重新执行 /ZDc=>)~
69.audit evidence 审计证据 vo$66A
70.substantive procedures 实质性程序 [*G2wP[$
71.assertions 认定 f*],j
72.esistence 存在
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73.occurrence 发生 /)1-^ju
74.completeness 完整性 ddP,_.0
75.rights and obligations 权利和义务 /;4MexgB%
76.valuation and allocation 计价和分摊 (Pd>*G\
77.cutoff 截止 62jA
78.accuracy 准确性 KV_Ga8hs
79.classification 分类 [S:)UvB
80.inspection 检查 ? st#6=M
81.supervision of counting 监盘 m3!M L>nLt
82.observation 观察 hBhkb ~Oky
83.confirmation 函证 5B 7*Z
84.computation 计算 YZl%JX
85.analytical procedures 分析程序 vI
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86.vouch 核对 ku?_/-ko]
87.trace 追查 :Y
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88.audit sampling 审计抽样 fO^6q1a
89.error 误差 Bx-,"Z \
90.expected error 预期误差 B:~;7A\
91.population 总体 1RbYPX
92.sampling risk 抽样风险 l*
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93.non- sampling risk 非抽样风险 n*~
94.sampling unit 抽样单位 ts<dUO
95.statistical sampling 统计抽样 YSo7~^1W"
96.tolerable error 可容忍误差 3+3m`%G
97.the risk of under reliance 信赖不足风险 =-LX)|x}
98.the risk of over reliance 信赖过度风险 A=UIN!
99.the risk of incorrect rejection 误拒风险 ~,2hP
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100. the risk of incorrect acceptance 误受风险 <UJJ],)^1A
101.working trial balance 试算平衡表 TEyx((SK
102.index and cross-referencing 索引和交叉索引 ~C'nBV
103.cash receipt 现金收入 q-%KfZ@(|
104.cash disbursement 现金支出 lM^!^6=v0l
105.bank statement 银行对账单 K<6x4ha
106.bank reconciliation 银行存款余额调节表 +[/47uFbI
107.balance sheet date 资产负债表日 /dt!J
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108.net realizable value 可变现净值 U!:!]DX(
109.storeroom 仓库
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110.sale invoice 销售发票 SRN9(LN
111.price list 价目表 4oV_b"xz~
112.positive confirmation request 积极式询证函 -!
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113.negative confirmation request 消极式询证函 8$ZSF92C
114.purchase requisition 请购单 PbUcbb17
115.receiving report 验收报告 j9ta0~x1*6
116.gross margin 毛利 G.nftp(*}
117.manufacturing overhead 制造费用 ^
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118.material requisition 领料单 `l2<
119.inventory-taking 存货盘点 N
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120.bond certificate 债券 *}ee"eHs
121.stock certificate 股票 "P5bYq%0v
122.audit report 审计报告 ?vn 0%e868
123.entity 被审计单位 eD{ @0&
124.addressee of the audit report 审计报告的收件人 &17,]# 3
125.unqualified opinion 无保留意见 yj'' \
126.qualified opinion 保留意见 b+].Uc
127.disclaimer of opinion 无法表示意见 M
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128.adverse opinion 否定意见 '0')6zW5s
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A (1)ABC 作业基础成本计算 I.+)sB?5
A (2)absorbed overhead 已吸收制造费用 8V|jL?a~
A (3)absorption costing 吸收成本计算 /~l/_Jct@G
A (4)account 账户,报表 (GEi<\16[
A (5)accounting postulate 会计假设 ~Oq,[,W
A (6)accounting series release 会计公告文件 mERrcY Y{
A (7)accounting valuation 会计计价 6~h1iY_~
A (8)account sale 承销清单 QHs:=i~VH
A (9)accountability concept 经营责任概念 _Sgk^i3v
A (10)accountancy 会计职业 #VdI{IbW
A (11)accountant 会计师 6!%d-Z7)
A (12)accounting 会计 bq3fiT9
A (13)agency cost 代理成本 @y0bU*v7
A (14)accounting bases 会计基础 .\~P -{Hd
A (15)accounting manual 会计手册 2r}uE\GN
A (16)accounting period 会计期间 s>@#9psm
A (17)accounting policies 会计方针 m/hi~.D9
A (18)accounting rate of return 会计报酬率 >}DjHLTW\
A (19)accounting reference date 会计参照日 ?[S
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A (20)accounting reference period 会计参照期间 nN=:#4
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A (21)accrual concept 应计概念 O/Mz?$8J
A (22)accrual expenses 应计费用 cxD}t'T
A (23)acid test ration 速动比率(酸性测试比率) m-'(27
A (24)acquisition 购置 VyoE5o
A (25)acquisition accounting 收购会计 `@$"L/AJ
A (26)activity based accounting 作业基础成本计算 hGA!1a4 c
A (27)adjusting events 调整事项 Naf`hE9
A (28)administrative expenses 行政管理费 I*W9VhIOV
A (29)advice note 发货通知 &@W4^-9
A (30)amortization 摊销 5G'&9{oB
A (31)analytical review 分析性检查 Jn[q<e"
A (32)annual equivalent cost 年度等量成本法 Lk`k>Nn)
A (33)annual report and accounts 年度报告和报表 \_gp50(3
A (34)appraisal cost 检验成本 lv00sa2z
A (35)appropriation account 盈余分配账户 WE 5"A|
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A (36)articles of association 公司章程细则 k>:/D
A (37)assets 资产 ^\vfos
A (38)assets cover 资产保障 20/P M9
A (39)asset value per share 每股资产价值 (I7&8$Zl
A (40)associated company 联营公司 9uw,-0*5
A (41)attainable standard 可达标准 D]pK=247
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A (42)attributable profit 可归属利润 Q.9Ph
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A (43)audit 审计 tB
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A (44)audit report 审计报告 !$p2z_n$@.
A (45)auditing standards 审计准则 #FqFH>-*2
A (46)authorized share capital 额定股本 I|F~HUzA"
A (47)available hours 可用小时 Ufaqhh
A (48)avoidable costs 可避免成本 3{Ek-{9
B (49)back-to-back loan 易币贷款 hsHVX[<5`
B (50)backflush accounting 倒退成本计算
!bZhj3.
B (51)bad debts 坏帐 Bbl)3$`,
B (52)bad debts ratio 坏帐比率 Y( 1L>4
B (53)bank charges 银行手续费 c#{Ywh
B (54)bank overdraft 银行透支 {+C %D'
B (55)bank reconciliation 银行存款调节表 .7pGx*WH^Y
B (56)bank statement 银行对账单 SRt$4EL21
B (57)bankruptcy 破产 }\`(m\2xo
B (58)basis of apportionment 分摊基础
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B (59)batch 批量 $Yx6#m}[M
B (60)batch costing 分批成本计算 7>PF ~=
B (61)beta factor B(市场)风险因素 :]B%
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B (62)bill 账单 /<(*/P,>
B (63)bill of exchange 汇票 9n>$}UI\
B (64)bill of landing 提单 T6
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B (65)bill of materials 用料预计单 H
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B (66)bill payable 应付票据 9UeVvH
B (67)bill receivable 应收票据 =2RhPD
B (68)bin card 存货记录卡 +A8=R%&b)[
B (69)bonus 红利 L4YVH2`0)
B (70)book-keeping 薄记 wJ80};!
B (71)Boston classification 波士顿分类 1<LC8?wt
B (72)breakeven chart 保本图 \LO_Nu9
B (73)breakeven point 保本点 Y!++CMzU
B (74)breaking-down time 复位时间 !lQ#sL`
B (75)budget 预算 ?ID* /u|X
B (76)budget center 预算中心 IF&g.R
B (77)budget cost allowance 预算成本折让 M1AZ}bc0]
B (78)budget manual 预算手册 6}VUD
-}B
B (79)budget period 预算期间 .9T.3yQ
B (80)budgetary control 预算控制 CrnB{Z4L
B (81)budgeted capacity 预算生产能力 CS~=Z>6EjA
B (82)burden 制造费用 c;c:Ea5
B (83)business center 经营中心 Bii6Z@kS
B (84)business entity 营业个体 TK;\_yN
B (85)business unit 经营单位 f
tYR,!&
B (86)buy-out management 管理性购买产权 o"'iXUJ
B (87)by-product 副产品 PHQ{-b?4t
C (88)called-up share capital 催缴股本 Xtci0eS#V
C (89)capacity 生产能力 -Bo
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C (90)capacity ratios 生产能力比率 ]s*5[=uc2
C (91)capital 资本 2}^+]5
C (92)capital assets pricing model资本资产计价模式 [ 3$.*
C (93)capital commitment 承诺资本 wqJ*
%
C (94)capital employed 已运用的资本 wXc,F D$
C (95)capital expenditure 资本支出 xK$}QZ)
C (96)capital expenditureauthorization 资本支出核准 u$WBc\j
C (97)capital expenditure control 资本支出控制 +?qf`p.{
C (98)capital expenditure proposal资本支出申请 mWNR( ()v
C (99)capital funding planning 资本基金筹集计划 \Os:6U=X-
C (100)capital gain 资本收益 =y?#^
C (101)capital investment appraisal资本投资评估 _F
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C (102)capital maintenance 资本保全 f"Ost;7zg
C (103)capital resource planning 资本资源计划 )r ULT$;i@
C (104)capital surplus 资本盈余 ^[ET&"
C (105)capital turnover 资本周转率 .|
T2\M
C (106)card 记录卡 $ I#7dJ"*
C (107)cash 现金 CXBzX:T?#
C (108)cash account 现金账户 OZG0AX+=#
C (109)cash book 现金账薄 N g58/}z
O
C (110)cash cow 金牛产品 6dF
$?I&
C (111)cash flow 现金流量 |}Q( F+cL
C (112)cash discounted 现金贴现 Oz:D.V
3~
C (113)cash flow budget 现金流量预算 JYPxd~T/-
C (114)cash flow statement 现金流量表 p?Z(rCp
C (115)cash ledger 现金分类账 hO#H
vW
C (116)cash limit 现金限额 V?=TVI*k
C (117)CCA 现时成本会计 Q`N18I3
C (118)center 中心 dY1J<L}")
C (119)changeover time 变更时间 zCBplb
C (120)chartered entity 特许经济个体 f:xUPH?+
C (121)cheque 支票 Z,3 CC \
C (122)cheque register 支票登记薄 0[.3Es:_
C (123)coin analysis 零钱分类 6A}eSG3
C (124)classification 分类 iu+3,]7Fm
C (125)clock card 工时卡 1:_=g #WH
C (126)code 代码 }xqXd%uz
C (127)commitment accounting 承诺确认会计 u2 7S%2P
C (128)common cost 共同成本 Z)NrhJC
C (129)company limited byguarantee 有限担保责任公司 G=1m]>I8
C (130)company limited shares 股份有限公司 26M~<Ic
C (131)competitive position 竞争能力状况 "r@G@pe
C (132)concept 概念 H-185]7
C (133)conglomerate 跨行业企业 /M:H9Z8!
C (134)consistency concept 一致性概念 [G\o+D?2
C (135)consolidated accounts 合并报表 G[#.mD{k
C (136)consolidation accounting 合并会计 K<#-"Xe;
C (137)consortium 财团 *.8JP
C (138)contingency plan 应急计划 KCD
5*xH
C (139)contingent liabilities 或有负债 :.DI_XN`
C (140)continuous operation 连续生产 JPLI
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C (141)contra 抵消 u)7*Rj^
C (142)contract cost 合同成本 |ixGY^3;
C (143)contract costing 合同成本计算
P&mtA2
C (144)contribution 贡献毛益 !Vb,zQ
C (145)contribution centre 贡献中心 q8/ihA6:
C (146)contribution chart 贡献图 ~Yl<S(/4
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 z`OkHX*+2|
C (148)contribution to salesration 贡献毛益对销售比率 lcCJ?!lsSW
C (149)control 控制 ;
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C (150)control account 控制帐户 SBX|Bcyk*
C (151)control limits 控制限度 `
VwN!B:
C (152)controllability concept 可控制概念 Y[?`\c|
C (153)controllable cost 可控制成本 ~Zmi(Ra
C (154)conversion cost 加工成本 [%jxf\9jJ_
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 E`tQe5K
C (156)corporate appraisal 公司评估 N#UXP5C(
C (157)corporate planning 公司计划 PRwu
C (158)corporate social reporting 公司社会报告 !_dR'
C (159)corporation 股份公司 ]%Y\ZIS
C (160)cost 成本 V}SyD(8~
C (161)cost account 成本帐户 ywEDy|Wn$~
C (162)cost accounting 成本会计 :
c=v}
C (163)cost accounting manual 成本手册 HVGr-/
C (164)cost accounts calendar 成本报表的日历时间 3%2jwR
C (165)cost adjustment 成本调整 7
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C (166)cost allocation 成本分配 EI\
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C (167)cost apportionment 成本分摊 XIRR Al(,
C (168)cost attribution 成本归属 6b<+8w
C (169)cost audit 成本审计 "<x&pQZ%
C (170)cost behaviour 成本性态 8?1o<8hV
C (171)cost benefit analysis 成本效益分析 5qRc4d'
C (172)cost center 成本中心 HlPG3LD!
C (173)cost driver 成本动因