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注会《审计》英语常用词汇 MnF|'t
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1.audit 审计
c!wRq4
2.attestation 鉴证 ~J+
qIZge
3.credibility 可信赖程度 _xi&%F/
4.audit of financial statements 财务报表审计 uuF~+=.|
5.agreed-upon procedures 执行商定程序 85[
7lO)[
6.high levels of assurance 高水平保证 =
1R
2`H\
7.compilation 编制 rKslgZhQ
8.reliability 可靠性 u1u;aG
9.relevance 相关性 {fl[BX]kZ
10.professional skepticism 职业谨慎 N5=}0s]e
11.objectivity 客观性 Z`GEF|eh
12. professional competence 专业胜任能力 8,RqhT)2#
13.Senior/CPA-in-charge 项目经理 O NcLhwH
14.audit engagement letter 业务约定书 G:lhrT{
15.recurring audit 连续审计 "a'I^B/
16.the client 委托人 >d]-X]
17.change CPA 更换注册会计师 0Qvr
g+
18.the existing CPA 现任注册会计师 <b_K*]Z
19.the successor CPA 后任注册会计师 Nv;'Ys P
20.the preceding CPA前任注册会计师 -]u>kjiIT
21.issue the audit report 出具审计报告 w%)RX<h dI
22.expert 专家 %++:
K
23.the board of directors 董事会 hslT49m>
24.knowledge of the entity‘ s business 了解被审计单位情况 v<2,OcH
25.assess material misstatement risks评估重大错报风险 H\<0{#F
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 Z+);}>-5
27.a general knowledge of —— 初步了解―――的情况 h;r^9g
28.a more knowledge of—— 进一步了解的情况 US9aW)8
29.the prior year‘s working papers 以前年度工作底稿 ~~k0&mK|Q
30.minutes of meeting 会议纪要 VbJE zl
31.business risks 经营风险 <_eEpG}9
32.appropriateness 适当性 aCQ[Uc<B
:
33.accounting estimate 会计估计 Y`-q[F?\y
34.management representations 管理层声明
r^rk@W;[
35.going concern assumption 持续经营假设 pG)dF@
36.audit plan 审计计划 lnjs{`^
37.significant audit areas 重点审计领域 Nr,I`x\N
38.error 错误 s%Ph
39.fraud舞弊 T8&sPt,f
40.modified or additional procedures 修改或追加审计程序 m3P7*S5NJ7
41.misappropriation of assets 侵占资产 }u0&> k|y
42.transactions without substance 虚假交易 G^SJhdO(Q
43.unusual pressures 异常压力 w;AbJCv2
44.the suspected noncompliance 涉嫌存在违法行为 f]?&R c2C
45.materialiy 重要性 $[MAm)c:]{
46.exceed the materiality level 超过重要性水平 eUCBQK
47.approach the materiality level 接近重要性水平 pMViq0
48.an acceptably low level 可接受水平 $/#[,1
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 &X`
lh P
50.misstatements or omissions 错报或漏报 4A(h'(^7A
51.aggregate 总计 P()W\+",n
52.subsequent events 期后事项 y,n.(?!*
53.adjust the financial statements 调整财务报表 '3Fb[md54
54.perform additional audit procedures 实施追加的审计程序 .T(vGiU
55.audit risk 审计风险 ls9Y?
56.detection risk 检查风险 !~'D;Jh
57.inappropriate audit opinion 不适当的审计意见 $w-@Oa*h9U
58.material misstatement 重大的错报 L5KcI
59.tolerable misstatement 可容忍错报 \21Gg%W5AE
60.the acceptable level of detection risk 可接受的检查风险 a"g\f{v0AR
61.assessed level of material misstatement risk 重大错报风险的评估水平 @t$yg$Q?[
62.simall business 小规模企业 gCkR$.-E
63.accounting system 会计系统 7!Im|7Ty
64.test of control 控制测试 |<oqT+?i
65.walk-through test 穿行测试 DXO'MZon3
66.communication 沟通 >zfx2wh\a
67.flow chart 流程图 ;KmrBNF
68.reperformance of internal control 重新执行 j8^#698X
69.audit evidence 审计证据 u`(yT<>H
70.substantive procedures 实质性程序 FoZI0p?L)9
71.assertions 认定 J[S!<\_!
72.esistence 存在 a[}?!G-Wt|
73.occurrence 发生 Wk/Q~o
74.completeness 完整性 0xCe6{86
75.rights and obligations 权利和义务 IFa~`Gf [
76.valuation and allocation 计价和分摊 +s`cXTlFrk
77.cutoff 截止 $X\2h+ Os
78.accuracy 准确性 @/$i
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79.classification 分类 ).e}.Z6[i`
80.inspection 检查 3X ',L*f
81.supervision of counting 监盘 oGg<s3;UND
82.observation 观察 <KCyXU*
83.confirmation 函证 j*f\Z!EeZ
84.computation 计算 U-,s/VQ?
85.analytical procedures 分析程序 w6Mv%ZO_
86.vouch 核对 w&VDe(:~
87.trace 追查 @PQd6%@
88.audit sampling 审计抽样 uocFOlU0n
89.error 误差 }K,3SO(:
90.expected error 预期误差 #a
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91.population 总体 s+&0Z3+
92.sampling risk 抽样风险 fF9hL3h?)
93.non- sampling risk 非抽样风险 -G_3B(]`
94.sampling unit 抽样单位 @ u
Q *$
95.statistical sampling 统计抽样 =kK%,Mr
96.tolerable error 可容忍误差 }rs>B,=*k
97.the risk of under reliance 信赖不足风险 jt* B0'S
a
98.the risk of over reliance 信赖过度风险 Clap3E|a
99.the risk of incorrect rejection 误拒风险 }mUb1b
100. the risk of incorrect acceptance 误受风险 @g" vuaG}
101.working trial balance 试算平衡表 mWn0"1C
102.index and cross-referencing 索引和交叉索引 1B~Z1w
103.cash receipt 现金收入 #67 7,dn
104.cash disbursement 现金支出 7<B-2g
105.bank statement 银行对账单 ,zK E$
106.bank reconciliation 银行存款余额调节表 Co=Bq{GY
107.balance sheet date 资产负债表日 ]TcQGW@'
108.net realizable value 可变现净值 n
3-VqYUP
109.storeroom 仓库 ;$4&Qp:#
110.sale invoice 销售发票 Z^_zcH'
111.price list 价目表 0XqxW\8_l
112.positive confirmation request 积极式询证函 })J}7@VPO
113.negative confirmation request 消极式询证函 `YMd0*
114.purchase requisition 请购单 Y)(yw \&v
115.receiving report 验收报告 HRu;*3+%>F
116.gross margin 毛利 }
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117.manufacturing overhead 制造费用 *_}0vd
118.material requisition 领料单 #<u;.'R
119.inventory-taking 存货盘点 Wa&
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120.bond certificate 债券 <Kl$ek8
121.stock certificate 股票 {5d 5Y%&
122.audit report 审计报告 tL<.B
123.entity 被审计单位 ;mwnAO
124.addressee of the audit report 审计报告的收件人 B/!/2x
125.unqualified opinion 无保留意见 N|Xm{@C
126.qualified opinion 保留意见 :If
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127.disclaimer of opinion 无法表示意见 DrxQ(yo}
128.adverse opinion 否定意见 M1*bT@6
M,bs`amz
A (1)ABC 作业基础成本计算 cKoW5e|u
A (2)absorbed overhead 已吸收制造费用 ~$"2,&
A (3)absorption costing 吸收成本计算 "J+4
A (4)account 账户,报表 0?gHRdU"
A (5)accounting postulate 会计假设 S QGYH
A (6)accounting series release 会计公告文件 L<Z,@q`
A (7)accounting valuation 会计计价 :rjfAe=s
A (8)account sale 承销清单 .|s,':hA
A (9)accountability concept 经营责任概念 [8[<4~{
A (10)accountancy 会计职业 $p$p C/:%
A (11)accountant 会计师 ?~yJ7~3TS<
A (12)accounting 会计 YV@efPy}n
A (13)agency cost 代理成本 jcBZ#|B7;
A (14)accounting bases 会计基础 dB0
UZirb
A (15)accounting manual 会计手册 wArfnB&
A (16)accounting period 会计期间 #reW)P>
A (17)accounting policies 会计方针 ?N!kYTR%}
A (18)accounting rate of return 会计报酬率 M:iH7K
A (19)accounting reference date 会计参照日 {B6ywTK\`
A (20)accounting reference period 会计参照期间 @>V;guJC%
A (21)accrual concept 应计概念
~vM99hW
A (22)accrual expenses 应计费用 UEfY'%x
A (23)acid test ration 速动比率(酸性测试比率) "h7Dye
A (24)acquisition 购置 *yjnC
A (25)acquisition accounting 收购会计 z TYHwx
A (26)activity based accounting 作业基础成本计算 U"nk AW
A (27)adjusting events 调整事项 uDhe
)
A (28)administrative expenses 行政管理费 E@}N}SR
A (29)advice note 发货通知 oT76)O
A (30)amortization 摊销 =geopktpf
A (31)analytical review 分析性检查 c`S`.WID
A (32)annual equivalent cost 年度等量成本法 dY=]ES}`
A (33)annual report and accounts 年度报告和报表 }
Xbmb8
A (34)appraisal cost 检验成本 > 2)@(f~g
A (35)appropriation account 盈余分配账户 JXFPN|
A (36)articles of association 公司章程细则 _}bs0 kIz
A (37)assets 资产 JVfSmxy.
A (38)assets cover 资产保障
S2y_5XJ<D
A (39)asset value per share 每股资产价值 $('"0 @fg
A (40)associated company 联营公司 F9ytU> zh
A (41)attainable standard 可达标准 {5 V@O_*{
s#Os?Q?
A (42)attributable profit 可归属利润 8jBrD1
A (43)audit 审计 P 2-^j)
A (44)audit report 审计报告 hn`yc7<}(u
A (45)auditing standards 审计准则 ,>
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A (46)authorized share capital 额定股本 {lam],#r
A (47)available hours 可用小时 %#go9H(K
A (48)avoidable costs 可避免成本 xG_LEk( zD
B (49)back-to-back loan 易币贷款 nXU`^<nA
B (50)backflush accounting 倒退成本计算 W;Y"J_
B (51)bad debts 坏帐 4{PN9i
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B (52)bad debts ratio 坏帐比率 ;H' ,PjU
B (53)bank charges 银行手续费 ys/U.e|)!
B (54)bank overdraft 银行透支 kAV4V;ydh
B (55)bank reconciliation 银行存款调节表 \wjT|z1+Y
B (56)bank statement 银行对账单 :)9CG!2y<M
B (57)bankruptcy 破产 aB_~Vh
B (58)basis of apportionment 分摊基础 ^X]rF
Y1
B (59)batch 批量 plNoI1st
B (60)batch costing 分批成本计算 e
w%rc.;
B (61)beta factor B(市场)风险因素 ylGT9G19
B (62)bill 账单 I K9plsd*
B (63)bill of exchange 汇票 h5)4Z^n
B (64)bill of landing 提单 rF^H\U:w
B (65)bill of materials 用料预计单 "xI70c{
B (66)bill payable 应付票据
9q/k,g
B (67)bill receivable 应收票据 &0*7]Wo*
B (68)bin card 存货记录卡 V7 OhOLK8
B (69)bonus 红利 ;
NoiH&
B (70)book-keeping 薄记
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B (71)Boston classification 波士顿分类 C1`fJhy
B (72)breakeven chart 保本图 */_$' /qV
B (73)breakeven point 保本点 gB_gjn\
B (74)breaking-down time 复位时间 d[F3"b%
B (75)budget 预算 xe4`D>LUo
B (76)budget center 预算中心 u+;iR/
B (77)budget cost allowance 预算成本折让 9] L4`.HM
B (78)budget manual 预算手册 Vg^yjP{sv
B (79)budget period 预算期间 (.J6>"K<
B (80)budgetary control 预算控制 oA* 88c+{f
B (81)budgeted capacity 预算生产能力 n-he|u
B (82)burden 制造费用 Y=?Tm,z4
B (83)business center 经营中心 ~hxW3e
B (84)business entity 营业个体 iBPIj;,
B (85)business unit 经营单位 ,Mr_F^|
B (86)buy-out management 管理性购买产权 Z!+n/ D-1
B (87)by-product 副产品 ,. HS )<B
C (88)called-up share capital 催缴股本 3,"G!0 y.
C (89)capacity 生产能力 !59,<N1Iu
C (90)capacity ratios 生产能力比率 8kf5u#,'
C (91)capital 资本 }~v&
C (92)capital assets pricing model资本资产计价模式 :IX_|8e ^
C (93)capital commitment 承诺资本 dDbH+kqO
C (94)capital employed 已运用的资本 N0pA ,&
C (95)capital expenditure 资本支出 %oOSmt
C (96)capital expenditureauthorization 资本支出核准 84_Y+_9
C (97)capital expenditure control 资本支出控制 TV Zf@U
C (98)capital expenditure proposal资本支出申请 \"a~~Koe
C (99)capital funding planning 资本基金筹集计划 /pC60y}O0
C (100)capital gain 资本收益 Yc:>Yzj(z
C (101)capital investment appraisal资本投资评估 b:PzqMh{G
C (102)capital maintenance 资本保全 kr\#CW0?
C (103)capital resource planning 资本资源计划 6{w'q&LYcE
C (104)capital surplus 资本盈余 ]pWn%aGv*Y
C (105)capital turnover 资本周转率 F AQx8P
C (106)card 记录卡 Y1;jRIOA
C (107)cash 现金 P\y ZcL
C (108)cash account 现金账户 `i
vE:3k
C (109)cash book 现金账薄 q%/\
C (110)cash cow 金牛产品 v*kX?J#]5
C (111)cash flow 现金流量 k5|GN Y6a
C (112)cash discounted 现金贴现 qL?$u07<9'
C (113)cash flow budget 现金流量预算 Cb6K!5[q]
C (114)cash flow statement 现金流量表 BZa`:ah~x
C (115)cash ledger 现金分类账 -bgj<4R$p
C (116)cash limit 现金限额 V$_.&S?(Y
C (117)CCA 现时成本会计 b
w!
C (118)center 中心 R].xT-1
C (119)changeover time 变更时间 Xb~i?T;f
C (120)chartered entity 特许经济个体 Byh!Snoe
C (121)cheque 支票 ,*sKr)9)
C (122)cheque register 支票登记薄 \8)FVpS
C (123)coin analysis 零钱分类 B2:GGZ|jS
C (124)classification 分类 eF(oHn,
C (125)clock card 工时卡 uvRX{q4
C (126)code 代码 ck$>
C (127)commitment accounting 承诺确认会计 OGcW]i
C (128)common cost 共同成本 Ml
,in49
C (129)company limited byguarantee 有限担保责任公司 y[/:?O}g4
C (130)company limited shares 股份有限公司 mYqLqezAA
C (131)competitive position 竞争能力状况 N>iNz[a
q
C (132)concept 概念 ~uG/F?= Q:
C (133)conglomerate 跨行业企业 g'9~T8i& ^
C (134)consistency concept 一致性概念 \"X_zM
C (135)consolidated accounts 合并报表 y~z&8XrH
C (136)consolidation accounting 合并会计 O[$XgPM
C (137)consortium 财团 PB
) vE
C (138)contingency plan 应急计划 n0)y|B#
C (139)contingent liabilities 或有负债 /A-VT
C (140)continuous operation 连续生产 It]GlxMX
C (141)contra 抵消 %NcBq3
C (142)contract cost 合同成本 ] I5&'#%2
C (143)contract costing 合同成本计算 jw)c|%r>
C (144)contribution 贡献毛益 CropHB/t
C (145)contribution centre 贡献中心 w3;T]R*
C (146)contribution chart 贡献图 |9[)-C~N7
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 9RC:-d;;_
C (148)contribution to salesration 贡献毛益对销售比率 D|2
lBU
C (149)control 控制 I/zI\PP,
C (150)control account 控制帐户 s6D Pb_,
C (151)control limits 控制限度 39x
4(
C (152)controllability concept 可控制概念 '8LHX6FXK
C (153)controllable cost 可控制成本 ($!g= 7
C (154)conversion cost 加工成本 dFZh1
*1
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 4 g8t
C (156)corporate appraisal 公司评估 +E+I.}sOB
C (157)corporate planning 公司计划 (S_1C,
C (158)corporate social reporting 公司社会报告 aqgm
C (159)corporation 股份公司
`ghNS
C (160)cost 成本 xs?]DJj
C (161)cost account 成本帐户 @>F`;'_*z
C (162)cost accounting 成本会计 O`_]n
C (163)cost accounting manual 成本手册 VR9C< tMSi
C (164)cost accounts calendar 成本报表的日历时间 }n JG<rY
C (165)cost adjustment 成本调整 JMq00_
C (166)cost allocation 成本分配 FucLcq2Z
C (167)cost apportionment 成本分摊 ,, G6L{&Z
C (168)cost attribution 成本归属 nY<hfqof
C (169)cost audit 成本审计 y(RK
|r
C (170)cost behaviour 成本性态 slKL(-D{
C (171)cost benefit analysis 成本效益分析 _'E,g@
C (172)cost center 成本中心 {?9s~{Dl
C (173)cost driver 成本动因