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注会《审计》英语常用词汇 x Sv@K5"8!
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1.audit 审计 E{B40E~4
2.attestation 鉴证 myZ8LQ&
3.credibility 可信赖程度 I9cZZ`vs
4.audit of financial statements 财务报表审计 zhACNz4tJ
5.agreed-upon procedures 执行商定程序 S'q4va"
6.high levels of assurance 高水平保证 O~F8lQ
7.compilation 编制 kx[h41|n
8.reliability 可靠性 m
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9.relevance 相关性 _8?r!D#P;s
10.professional skepticism 职业谨慎 @IBU{{
11.objectivity 客观性 $Mqw)X&q
12. professional competence 专业胜任能力 &?SU3@3|
13.Senior/CPA-in-charge 项目经理 5'"9)#Ve
14.audit engagement letter 业务约定书 ^Pc&`1Ap
15.recurring audit 连续审计 0 ^ $6U
16.the client 委托人 ?OWJ UmQ
17.change CPA 更换注册会计师 gG46hO-M%x
18.the existing CPA 现任注册会计师 R<8!lQ4s
19.the successor CPA 后任注册会计师 :YN,cI d*
20.the preceding CPA前任注册会计师 h&t9CpTfeJ
21.issue the audit report 出具审计报告 KrD?Z2x
22.expert 专家 *5S~@
23.the board of directors 董事会 f(*^zga,
24.knowledge of the entity‘ s business 了解被审计单位情况 :#spL*FIx
25.assess material misstatement risks评估重大错报风险 :]IYw!_-p
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ;rh@q4#
27.a general knowledge of —— 初步了解―――的情况 B
#x.4~YX
28.a more knowledge of—— 进一步了解的情况 6y)NH 8l7
29.the prior year‘s working papers 以前年度工作底稿 Lc13PTz>>g
30.minutes of meeting 会议纪要 %3$EV}dp
31.business risks 经营风险 K(p6P3Z
32.appropriateness 适当性 Ha20g/UN.
33.accounting estimate 会计估计 25jgM!QBXF
34.management representations 管理层声明 >[gNQJ6
35.going concern assumption 持续经营假设 8u#2M8.5E
36.audit plan 审计计划 !5[5l!{x
37.significant audit areas 重点审计领域 SH M@H93
38.error 错误 Z"'tJ3Y.~
39.fraud舞弊 ."JtR
40.modified or additional procedures 修改或追加审计程序 6J%yo[A(w
41.misappropriation of assets 侵占资产 *z\L
42.transactions without substance 虚假交易 ,hXhcfFl
43.unusual pressures 异常压力 =G%L:m*
44.the suspected noncompliance 涉嫌存在违法行为 *Nh[T-y(s
45.materialiy 重要性 );5H<[
46.exceed the materiality level 超过重要性水平 Q96^rjY
47.approach the materiality level 接近重要性水平 =GSe$f?
48.an acceptably low level 可接受水平 InR/g@n+D1
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 IH~[/qNk
50.misstatements or omissions 错报或漏报 $y+Bril5W
51.aggregate 总计 @
t?uhT*Z=
52.subsequent events 期后事项 H)O I&?
53.adjust the financial statements 调整财务报表 E >lW'
54.perform additional audit procedures 实施追加的审计程序 nf9NJ_8}4H
55.audit risk 审计风险 $[DSe~
56.detection risk 检查风险 "AUHe6Yv
57.inappropriate audit opinion 不适当的审计意见 = F"vL
58.material misstatement 重大的错报 ptEChoZ6
59.tolerable misstatement 可容忍错报 H^C$2 f
60.the acceptable level of detection risk 可接受的检查风险 ]<IK0
61.assessed level of material misstatement risk 重大错报风险的评估水平 lr_c
62.simall business 小规模企业 2io~pk>
63.accounting system 会计系统 lcYjwA
64.test of control 控制测试 rc+}KO
65.walk-through test 穿行测试 ?hS&OtW
66.communication 沟通 $z5
67.flow chart 流程图 ct![eWsuB
68.reperformance of internal control 重新执行 |KLCO'x
69.audit evidence 审计证据 VgyY7INx9
70.substantive procedures 实质性程序 YPNG9^Y
71.assertions 认定 rGb<7b%
72.esistence 存在 B(h%>mT[
73.occurrence 发生 n(tx'&U"R
74.completeness 完整性 D>efr8Qd@
75.rights and obligations 权利和义务 6#DDMP8;I
76.valuation and allocation 计价和分摊 Kk9W=vd
77.cutoff 截止
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78.accuracy 准确性 $|%BaEyk
79.classification 分类 3r-oZ8/n
80.inspection 检查 _[t:Vme}v
81.supervision of counting 监盘 M=Cl|
82.observation 观察 sw$$I~21
83.confirmation 函证 N- :.z]j#_
84.computation 计算 qaZQ1<
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85.analytical procedures 分析程序 Ek%mX"
86.vouch 核对 w=feXA3-S
87.trace 追查 Y~[k_!
88.audit sampling 审计抽样 ni`uO<\U
89.error 误差 ztb?4f q6)
90.expected error 预期误差 %UokR"
91.population 总体 ^(on"3sG
92.sampling risk 抽样风险 ^ ^T
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93.non- sampling risk 非抽样风险 -b$m<\0*
94.sampling unit 抽样单位 FH7h?!|t
95.statistical sampling 统计抽样 "';K$&,[
96.tolerable error 可容忍误差 -"~XI~a@Wo
97.the risk of under reliance 信赖不足风险 Jwt_d}ns
98.the risk of over reliance 信赖过度风险 G3_HX<|f*
99.the risk of incorrect rejection 误拒风险 I )wc&>Lc
100. the risk of incorrect acceptance 误受风险 ^9fY%98
101.working trial balance 试算平衡表 x,: DL)$1
102.index and cross-referencing 索引和交叉索引 PEDV9u[A
103.cash receipt 现金收入 ^e\H V4s
104.cash disbursement 现金支出 >&%#`PKT
105.bank statement 银行对账单 9mRP%c#(
106.bank reconciliation 银行存款余额调节表 ]wm<$+@
107.balance sheet date 资产负债表日 }NpN<C+
108.net realizable value 可变现净值 _`.Wib+
109.storeroom 仓库 5DxNHEuS
110.sale invoice 销售发票 <e'/z3TbRW
111.price list 价目表 ;(r,;S_`0
112.positive confirmation request 积极式询证函 +LwwI*;b
113.negative confirmation request 消极式询证函 s&7TARd
114.purchase requisition 请购单
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115.receiving report 验收报告 :e rfs}I
116.gross margin 毛利 ^aR^M\38
117.manufacturing overhead 制造费用 K;j0cxl
118.material requisition 领料单 r%\%tz'`j
119.inventory-taking 存货盘点
*w$3/
120.bond certificate 债券 [PX%p;"D
121.stock certificate 股票 F_ -}GN%
122.audit report 审计报告 =M9;`EmC
123.entity 被审计单位 N.UeuLz
124.addressee of the audit report 审计报告的收件人 _|VF^\i
125.unqualified opinion 无保留意见 @id!F<+%oD
126.qualified opinion 保留意见 >["X(%&w
127.disclaimer of opinion 无法表示意见 i62GZeE
128.adverse opinion 否定意见 *3\ Nj6
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A (1)ABC 作业基础成本计算 7Fzj&!>ti
A (2)absorbed overhead 已吸收制造费用 `G:I|=#w
A (3)absorption costing 吸收成本计算 +$$5Cv5#<&
A (4)account 账户,报表 =*{Ii]D
A (5)accounting postulate 会计假设 1+9!W
A (6)accounting series release 会计公告文件 ;
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A (7)accounting valuation 会计计价 %f 5c,}
A (8)account sale 承销清单 QD^q\9U[
A (9)accountability concept 经营责任概念 46U*70
A (10)accountancy 会计职业 [JYy
A (11)accountant 会计师 <f#pS[A
A (12)accounting 会计 wC?>,LOl
A (13)agency cost 代理成本 lk.Mc6)
A (14)accounting bases 会计基础 r;_*.|AH
A (15)accounting manual 会计手册 w@WPp0mny
A (16)accounting period 会计期间 *i>hFNLdOM
A (17)accounting policies 会计方针 -QK- w>
A (18)accounting rate of return 会计报酬率 i
} 5M'~F
A (19)accounting reference date 会计参照日 Q zp!)i
A (20)accounting reference period 会计参照期间 _
B0C]u3D
A (21)accrual concept 应计概念 I,W`s
A (22)accrual expenses 应计费用 qSt\ 6~
A (23)acid test ration 速动比率(酸性测试比率) SP"t2LTP
A (24)acquisition 购置 Rxlz`&
A (25)acquisition accounting 收购会计 o .*t
A (26)activity based accounting 作业基础成本计算 %UlgG1?A
A (27)adjusting events 调整事项 QB3er]y0%
A (28)administrative expenses 行政管理费 G=er0(7<
A (29)advice note 发货通知 {r%T_BfY
A (30)amortization 摊销 %bS1$
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A (31)analytical review 分析性检查 _r
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A (32)annual equivalent cost 年度等量成本法 Ca-.&$f
A (33)annual report and accounts 年度报告和报表 Tvt(nWn(H1
A (34)appraisal cost 检验成本 X?o6=)SC|
A (35)appropriation account 盈余分配账户 k}C4:?AT
A (36)articles of association 公司章程细则 3_8W5J3I
A (37)assets 资产 , Xxp]*K2
A (38)assets cover 资产保障 f>|Wd;7l:
A (39)asset value per share 每股资产价值 p'A43
A (40)associated company 联营公司 D$+g5u)
A (41)attainable standard 可达标准 *7w!~mn[m
9_O6Sl
A (42)attributable profit 可归属利润 />wE[`
A (43)audit 审计 DMOP*;Uk
A (44)audit report 审计报告 b=5ZfhIg[
A (45)auditing standards 审计准则 +j %y#_~
A (46)authorized share capital 额定股本 GI@;76Qf
A (47)available hours 可用小时 EQ.K+d*K][
A (48)avoidable costs 可避免成本 iBwM]Eyv.
B (49)back-to-back loan 易币贷款 1@i/N
B (50)backflush accounting 倒退成本计算 V|~o`(]
B (51)bad debts 坏帐 Lp(i&A
B (52)bad debts ratio 坏帐比率 `O5427Im
B (53)bank charges 银行手续费 c
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B (54)bank overdraft 银行透支 Y<V$3h
B (55)bank reconciliation 银行存款调节表 kj6H+@
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B (56)bank statement 银行对账单 `{m,&[n
B (57)bankruptcy 破产 B<ue}t
B (58)basis of apportionment 分摊基础 +cM~
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B (59)batch 批量 B#?rW*yEe
B (60)batch costing 分批成本计算 dL_9/f4
B (61)beta factor B(市场)风险因素 wbvOf X
B (62)bill 账单 ym+Ezb#o
B (63)bill of exchange 汇票 G1\F7A
B (64)bill of landing 提单 %w?C)$Kn
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B (65)bill of materials 用料预计单 FmFjRYA W
B (66)bill payable 应付票据 Z;,G:@,
B (67)bill receivable 应收票据 0wCQPvO
B (68)bin card 存货记录卡 [jksOC)@4
B (69)bonus 红利 ^C92R"*Qu
B (70)book-keeping 薄记 2j#Dwa(lZQ
B (71)Boston classification 波士顿分类 [%O f
B (72)breakeven chart 保本图 !K0 U..
B (73)breakeven point 保本点 *tv\5KW G
B (74)breaking-down time 复位时间 B]vR=F}*
B (75)budget 预算 #d06wYz=
B (76)budget center 预算中心 ]s!id[j
B (77)budget cost allowance 预算成本折让 dS\!tdHP-Q
B (78)budget manual 预算手册 u:Ye`]~o
B (79)budget period 预算期间 *nc3A[B#C
B (80)budgetary control 预算控制 Zd88+GS,#
B (81)budgeted capacity 预算生产能力
V%z?wDC
B (82)burden 制造费用 D/JSIDd
B (83)business center 经营中心 VN(*m(b
B (84)business entity 营业个体 3,K\ZUU.,
B (85)business unit 经营单位 `HO]
kJpX
B (86)buy-out management 管理性购买产权 Fq_>}k@fI
B (87)by-product 副产品 |rG)Q0H,
C (88)called-up share capital 催缴股本 cGR) $:
C (89)capacity 生产能力 H%etYpD
C (90)capacity ratios 生产能力比率 9X,iQ
C (91)capital 资本 h"/'H)G7_&
C (92)capital assets pricing model资本资产计价模式 ,k=8|=aF
C (93)capital commitment 承诺资本 J@"UFL'^
C (94)capital employed 已运用的资本 S;jD@j\t&
C (95)capital expenditure 资本支出 l($8HAJ
C (96)capital expenditureauthorization 资本支出核准 Srz8sm;
C (97)capital expenditure control 资本支出控制 9D Nd} rXO
C (98)capital expenditure proposal资本支出申请 D4C:%
D
C (99)capital funding planning 资本基金筹集计划 Z4c'1-lh
C (100)capital gain 资本收益 ^<;CIXo
C (101)capital investment appraisal资本投资评估 9_nbMs
C (102)capital maintenance 资本保全 K~2sX>l
C (103)capital resource planning 资本资源计划 +2}cR66%
C (104)capital surplus 资本盈余 ZNM9@;7
C (105)capital turnover 资本周转率 D[?;+g/
C (106)card 记录卡 *W2)!C|
C (107)cash 现金 2K{'F1"RM
C (108)cash account 现金账户 _ E-\aS{
C (109)cash book 现金账薄 TnKv)%VF
C (110)cash cow 金牛产品 dv
qg H
C (111)cash flow 现金流量 dP+wcl4
C (112)cash discounted 现金贴现 +3o0GJ
C (113)cash flow budget 现金流量预算 *S"RU~1_
C (114)cash flow statement 现金流量表 /d,u"_=l
C (115)cash ledger 现金分类账 !LM`2|3$
C (116)cash limit 现金限额
$5.52
C (117)CCA 现时成本会计 t72u%M6
C (118)center 中心 0nL
#-`S
C (119)changeover time 变更时间 y`L.#5T
C (120)chartered entity 特许经济个体 c"-X:m"
C (121)cheque 支票 c*.
C (122)cheque register 支票登记薄 U.
_fb=
C (123)coin analysis 零钱分类 n|6G\99l+M
C (124)classification 分类 Bpm COA
C (125)clock card 工时卡 {9-9!jN{"
C (126)code 代码 mXyN{`q=
C (127)commitment accounting 承诺确认会计 s~2o<#
C (128)common cost 共同成本 t-o,iaPG3
C (129)company limited byguarantee 有限担保责任公司 9jY+0h*uP
C (130)company limited shares 股份有限公司 li
v=q
C (131)competitive position 竞争能力状况 &M<"Fmn
C (132)concept 概念 tpEy-"D&
C (133)conglomerate 跨行业企业 3<"j/9;K'
C (134)consistency concept 一致性概念 az:}
RE3o
C (135)consolidated accounts 合并报表 pe0ax-Zv
C (136)consolidation accounting 合并会计 D_0sXIbg
C (137)consortium 财团 yo->
mD
C (138)contingency plan 应急计划 _pZ
<
C (139)contingent liabilities 或有负债 y<j7iN
C (140)continuous operation 连续生产 nOd;Zw
C (141)contra 抵消 axph]o@ y@
C (142)contract cost 合同成本 $[?N^
C (143)contract costing 合同成本计算 Yl>Y.SO
C (144)contribution 贡献毛益 F-rhxJd
C (145)contribution centre 贡献中心 %K')_NS@
C (146)contribution chart 贡献图 D
(8Z90
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 xvl{o
C (148)contribution to salesration 贡献毛益对销售比率 u"V,/1++\
C (149)control 控制 /;+\6(+X
C (150)control account 控制帐户 ?A7 AVR
C (151)control limits 控制限度 9aLd!PuTN
C (152)controllability concept 可控制概念 5,##p"O(
C (153)controllable cost 可控制成本 Hzm_o>^KC
C (154)conversion cost 加工成本 2ua!<^,
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 2t_g\Q
C (156)corporate appraisal 公司评估 {6 h 1
C (157)corporate planning 公司计划 L(K 5f7\
C (158)corporate social reporting 公司社会报告 5I1YB+$}e
C (159)corporation 股份公司 /CO=!*7fz
C (160)cost 成本 3IQI={:k|D
C (161)cost account 成本帐户 xWXLk )A
C (162)cost accounting 成本会计 &
[@)Er=
C (163)cost accounting manual 成本手册 }q]*aADe
C (164)cost accounts calendar 成本报表的日历时间 E56
C (165)cost adjustment 成本调整 (}6\_k[}m
C (166)cost allocation 成本分配 i0/QfB%O
C (167)cost apportionment 成本分摊 aT IzfqCM
C (168)cost attribution 成本归属 X>yDj]*4P
C (169)cost audit 成本审计 ukEJ D3i
C (170)cost behaviour 成本性态 SyI~iW#Y
1
C (171)cost benefit analysis 成本效益分析 keRLai7h
C (172)cost center 成本中心 TMY. z
C (173)cost driver 成本动因