@&[T _l
Tw +
注会《审计》英语常用词汇 hYawU
@R
3sd"nR?aX
N!*_La=TuH
1.audit 审计 Z@hD(MS(C
2.attestation 鉴证 aZ\
UrV4
,
3.credibility 可信赖程度 y"Nsh>h
4.audit of financial statements 财务报表审计 uc|45Zxt
5.agreed-upon procedures 执行商定程序 >>[G1
6.high levels of assurance 高水平保证 ou
%/l4dC
7.compilation 编制 ayAo^q
8.reliability 可靠性 _{M\Bs2<
9.relevance 相关性 p
mX#E
10.professional skepticism 职业谨慎 fxgr`nC
11.objectivity 客观性
D %JlbH8
12. professional competence 专业胜任能力 L/"0ws_
13.Senior/CPA-in-charge 项目经理 q%ow/!\;
14.audit engagement letter 业务约定书 7'OtruJ
15.recurring audit 连续审计 [TNj;o5J
16.the client 委托人 F{ELSKc
p.
17.change CPA 更换注册会计师 vVL@K,q
18.the existing CPA 现任注册会计师 NKQOUw:qn
19.the successor CPA 后任注册会计师 j2 !3rI
20.the preceding CPA前任注册会计师 dg^L=
21.issue the audit report 出具审计报告 -,["c9'3
22.expert 专家 j;+?HbL
23.the board of directors 董事会 ['ksP-=
24.knowledge of the entity‘ s business 了解被审计单位情况 Xt#1Qs
25.assess material misstatement risks评估重大错报风险 bGorH=pb5R
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 %$TGzK 1
27.a general knowledge of —— 初步了解―――的情况 KM`eIw>8
28.a more knowledge of—— 进一步了解的情况 [CAR[
g&
29.the prior year‘s working papers 以前年度工作底稿 *3D%<kVl
30.minutes of meeting 会议纪要 , lJv
31.business risks 经营风险 hTwA%
32.appropriateness 适当性 >CkjUZu]&
33.accounting estimate 会计估计 !~h}8'a?
34.management representations 管理层声明 CpJ0m-7aIH
35.going concern assumption 持续经营假设 ,\v91 Rp~?
36.audit plan 审计计划 (!:cen~|[
37.significant audit areas 重点审计领域 O iFS}p
38.error 错误 UQ4% Xp
39.fraud舞弊 Pzb|t+"$
40.modified or additional procedures 修改或追加审计程序 M?;y\vS?
.
41.misappropriation of assets 侵占资产 @JRNb=?a
42.transactions without substance 虚假交易 ,6r{VLN
43.unusual pressures 异常压力 ++DG5`
44.the suspected noncompliance 涉嫌存在违法行为 x|{IwA9
45.materialiy 重要性 YZ+RWu9K
46.exceed the materiality level 超过重要性水平 c5mZG
7-
47.approach the materiality level 接近重要性水平 ZNx$r]4nF
48.an acceptably low level 可接受水平 z,|{fKtY}
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 &hk-1y9QS
50.misstatements or omissions 错报或漏报 u!:z.RH8n
51.aggregate 总计 ?ByM[E$
52.subsequent events 期后事项 *OyHHq|>q
53.adjust the financial statements 调整财务报表 pD&&l!i&[
54.perform additional audit procedures 实施追加的审计程序 oP4GEr
55.audit risk 审计风险 @9&P~mo/
56.detection risk 检查风险 ]G2uk`
57.inappropriate audit opinion 不适当的审计意见 bb
d.
58.material misstatement 重大的错报 @&}
q}D
59.tolerable misstatement 可容忍错报 |c`w'W?C6
60.the acceptable level of detection risk 可接受的检查风险 c,*9K/:
61.assessed level of material misstatement risk 重大错报风险的评估水平 m RZ:ie
62.simall business 小规模企业 }Nb8}(6
63.accounting system 会计系统 B7"PIk
k;
64.test of control 控制测试 #:d
=)Qj0
65.walk-through test 穿行测试
]@Sj`J[fd
66.communication 沟通 : g.46dp4
67.flow chart 流程图
IVW1]y
68.reperformance of internal control 重新执行 6eokCc"o
69.audit evidence 审计证据 uWrQ&}@
70.substantive procedures 实质性程序 xGI, Lk+
71.assertions 认定 \8uIER5)
72.esistence 存在 Q#
EP|
73.occurrence 发生 nF5qw>t#
74.completeness 完整性 K'h1szW
75.rights and obligations 权利和义务 ./$cMaDJ
76.valuation and allocation 计价和分摊 F!.E5<&7=
77.cutoff 截止 vpU#xm.K
78.accuracy 准确性 7L^%x3-|&
79.classification 分类 W}|'#
nR
80.inspection 检查 PH{_,X
81.supervision of counting 监盘 qn,O40
/]
82.observation 观察 MJ=)v]a
83.confirmation 函证 CwX Z
84.computation 计算 6b!F 1
85.analytical procedures 分析程序 d9n?v)<v
86.vouch 核对 >*wtbkU
87.trace 追查 :EHJ\+kejX
88.audit sampling 审计抽样
RDtU43
89.error 误差 ?,yj")+
90.expected error 预期误差 DvM5 k
91.population 总体 ?i`l[+G
92.sampling risk 抽样风险 `f'K@
93.non- sampling risk 非抽样风险 `|Or{ih
94.sampling unit 抽样单位 d`1I".y
95.statistical sampling 统计抽样 v<fnB
96.tolerable error 可容忍误差 07Edfe
97.the risk of under reliance 信赖不足风险 FaBqj1O1
98.the risk of over reliance 信赖过度风险 RQFI'@Ks
99.the risk of incorrect rejection 误拒风险 (
9]_ HW[
100. the risk of incorrect acceptance 误受风险 !a~`Bs$'jr
101.working trial balance 试算平衡表 Nl')l"
102.index and cross-referencing 索引和交叉索引 s#uJ
;G
103.cash receipt 现金收入 "HYQqNj?Z
104.cash disbursement 现金支出 `CeJWL5{
105.bank statement 银行对账单 G/v/+oX
106.bank reconciliation 银行存款余额调节表 iX\W;V
107.balance sheet date 资产负债表日 Z;h<6[(
108.net realizable value 可变现净值 S(mF%WJ
109.storeroom 仓库 !p1qJ [
110.sale invoice 销售发票
U?!>Nd
111.price list 价目表 SwU\
q]^|Z
112.positive confirmation request 积极式询证函 7$r
jlVe
113.negative confirmation request 消极式询证函 0 P[RyQI
114.purchase requisition 请购单 H}LS??P
115.receiving report 验收报告
=~I-]4
116.gross margin 毛利 a
{ab*tM
117.manufacturing overhead 制造费用 9 fMau
118.material requisition 领料单 #Oh
a(mRY
119.inventory-taking 存货盘点 eh[_~
>w
120.bond certificate 债券 XW?b\!@ $
121.stock certificate 股票 pMs
AyCAk
122.audit report 审计报告 \u&_sBLKV
123.entity 被审计单位 jLJ1u/l>;
124.addressee of the audit report 审计报告的收件人 %?e(hnM
125.unqualified opinion 无保留意见 [TCP-bU
126.qualified opinion 保留意见 xm6 EKp:
127.disclaimer of opinion 无法表示意见 iV fgDo
128.adverse opinion 否定意见 zX#%{#9
Yhp]x
A (1)ABC 作业基础成本计算 Uje|`<X
A (2)absorbed overhead 已吸收制造费用 Zatf9yGD
A (3)absorption costing 吸收成本计算 )NR Q2
A (4)account 账户,报表 VxzkQ}o
A (5)accounting postulate 会计假设 sK=0Np=`
A (6)accounting series release 会计公告文件 JH7Ad (:
A (7)accounting valuation 会计计价 8UkKU_Uso
A (8)account sale 承销清单
{NJ
fNu
A (9)accountability concept 经营责任概念 a=TG[* s
A (10)accountancy 会计职业 wZh:F
!
A (11)accountant 会计师 }oJAB1'k
A (12)accounting 会计 @/&b;s73
A (13)agency cost 代理成本 % },Pe
A (14)accounting bases 会计基础 V
]S1X^
A (15)accounting manual 会计手册 rfw-^`&{
A (16)accounting period 会计期间 kw`WH)+F
A (17)accounting policies 会计方针 S^Au#1e
A (18)accounting rate of return 会计报酬率 3DaQo
0N
A (19)accounting reference date 会计参照日 i*eAdIi
A (20)accounting reference period 会计参照期间 r ]>\~&?^F
A (21)accrual concept 应计概念 )wVIb)`R>Y
A (22)accrual expenses 应计费用 0hZ1rqq8C
A (23)acid test ration 速动比率(酸性测试比率) IcIOC8WC
A (24)acquisition 购置 !,Zp? g)
A (25)acquisition accounting 收购会计 { BEo &
A (26)activity based accounting 作业基础成本计算 a iCn"j
A (27)adjusting events 调整事项 an2AX%u
A (28)administrative expenses 行政管理费 Dr;iQkGP
A (29)advice note 发货通知 8q
)=
A (30)amortization 摊销 79=45' 8
A (31)analytical review 分析性检查 joul<
t-
A (32)annual equivalent cost 年度等量成本法 ~L7:2weV[
A (33)annual report and accounts 年度报告和报表 a ,7&"
A (34)appraisal cost 检验成本 /+e~E;3bO
A (35)appropriation account 盈余分配账户 KLC{7"6e)
A (36)articles of association 公司章程细则 [_xyl e
A (37)assets 资产 Y\v-,xPm
A (38)assets cover 资产保障 ;W:6{9m ze
A (39)asset value per share 每股资产价值 &6Il(3-^
A (40)associated company 联营公司 ^nVl (^{
A (41)attainable standard 可达标准
(Vg}Hh?p
(c v!Y=]
A (42)attributable profit 可归属利润 O3V.^_k;
A (43)audit 审计 2AVc?
9@
A (44)audit report 审计报告 ^/Sh=4=G
A (45)auditing standards 审计准则 8dK0o>|}
A (46)authorized share capital 额定股本 *^ \FIUd
A (47)available hours 可用小时 ^6p'YYj"5
A (48)avoidable costs 可避免成本 Tp<k<uKD
B (49)back-to-back loan 易币贷款 3z;_KmM
B (50)backflush accounting 倒退成本计算 @U -$dw'4
B (51)bad debts 坏帐 s~26
B (52)bad debts ratio 坏帐比率 Kt#,
]]
B (53)bank charges 银行手续费 ~YCuO0t
B (54)bank overdraft 银行透支 x?D/.vrOY
B (55)bank reconciliation 银行存款调节表 GD-&_6a
B (56)bank statement 银行对账单 @;wzsh >o
B (57)bankruptcy 破产 (bn
Z
y0
B (58)basis of apportionment 分摊基础 H;WY!X$x
B (59)batch 批量 F=)eLE{W
B (60)batch costing 分批成本计算 jw6Tj;c
B (61)beta factor B(市场)风险因素 (P6
vOo
B (62)bill 账单 v[<Bjs\q5
B (63)bill of exchange 汇票 GbU@BN+_
B (64)bill of landing 提单 z 2/!m[U
B (65)bill of materials 用料预计单 NBl
__q
B (66)bill payable 应付票据 5,b]V)4
B (67)bill receivable 应收票据 K
X]oE+:
B (68)bin card 存货记录卡 ELa ja87
B (69)bonus 红利 cy~oPj]j
B (70)book-keeping 薄记 `0#H]=$2h
B (71)Boston classification 波士顿分类 U l Mi.;/^
B (72)breakeven chart 保本图 3}&ZOO
B (73)breakeven point 保本点 >CgO<\
B (74)breaking-down time 复位时间 >{Rb 3Z]
B (75)budget 预算 +yt6(7V*
B (76)budget center 预算中心 wX1ig
B (77)budget cost allowance 预算成本折让 EEf ]u7
B (78)budget manual 预算手册 +C7T]&5s
B (79)budget period 预算期间 -+U/Lrt>8
B (80)budgetary control 预算控制 L*?!Z^k
B (81)budgeted capacity 预算生产能力 G5]1s
B (82)burden 制造费用 bdc\
B (83)business center 经营中心 2pyt&'NJua
B (84)business entity 营业个体 $R{8z-,Q
B (85)business unit 经营单位 p*;
Qz
B (86)buy-out management 管理性购买产权 |;;!8VO3J
B (87)by-product 副产品 aW5~Be$
_
C (88)called-up share capital 催缴股本 HW7FP]NH
C (89)capacity 生产能力 a}.Y!O&
C (90)capacity ratios 生产能力比率 Ri?\m!o
C (91)capital 资本 1"K*._K
C (92)capital assets pricing model资本资产计价模式 K}I0o!(#
C (93)capital commitment 承诺资本 6 o[/F3`
C (94)capital employed 已运用的资本 <6N_at3
C (95)capital expenditure 资本支出 @Hr+/52B
C (96)capital expenditureauthorization 资本支出核准 |LYK
c.xo
C (97)capital expenditure control 资本支出控制 <d$A)S};W
C (98)capital expenditure proposal资本支出申请 tGqCt9;<
C (99)capital funding planning 资本基金筹集计划 & QZV q"
C (100)capital gain 资本收益 Nh)[rx
C (101)capital investment appraisal资本投资评估 w;`m- 9<Y
C (102)capital maintenance 资本保全 O25mkX
C (103)capital resource planning 资本资源计划 ! gp}U#Yv
C (104)capital surplus 资本盈余 -Fwh3F4g
C (105)capital turnover 资本周转率 Qd8b-hg
C (106)card 记录卡 CD?&<
NV
C (107)cash 现金 Z6=~1'<X
C (108)cash account 现金账户 _C+DB A
C (109)cash book 现金账薄 @oH[SWx
C (110)cash cow 金牛产品 kN'Thq/ZE
C (111)cash flow 现金流量 , Fytk34
C (112)cash discounted 现金贴现 Sr
y,@p)
C (113)cash flow budget 现金流量预算 x%XT2+
C (114)cash flow statement 现金流量表 kP,7Li\
C (115)cash ledger 现金分类账 lpEDPvD_Vm
C (116)cash limit 现金限额
Q&+c.S
C (117)CCA 现时成本会计 |6B6?'
C (118)center 中心 %RFYm
C (119)changeover time 变更时间 Kd{#r/HZ
C (120)chartered entity 特许经济个体 ZzL@[g
C (121)cheque 支票 -Z?Ck!00
C (122)cheque register 支票登记薄 QN 0r E@a
C (123)coin analysis 零钱分类 ZC\mxBy
C (124)classification 分类 )W9_qmYd"
C (125)clock card 工时卡 Tt6{WDscZ
C (126)code 代码 o`U|`4,
C (127)commitment accounting 承诺确认会计 k46gY7y,9
C (128)common cost 共同成本 iK x+6v
C (129)company limited byguarantee 有限担保责任公司 T]2U fi.
C (130)company limited shares 股份有限公司 me'(lQ6^
C (131)competitive position 竞争能力状况 IvSn>o
C (132)concept 概念 ;nf&c;D
C (133)conglomerate 跨行业企业 /VtlG+dLl
C (134)consistency concept 一致性概念 Z t`j\^4n
C (135)consolidated accounts 合并报表 tP]q4i
C (136)consolidation accounting 合并会计 +2O=s<fp
C (137)consortium 财团 ta! V=U
C (138)contingency plan 应急计划 }1rvM4{/+f
C (139)contingent liabilities 或有负债 .;%q/hP
C (140)continuous operation 连续生产 9qeZb%r&
C (141)contra 抵消 a2 >[0_E
C (142)contract cost 合同成本 )H+h;U
C (143)contract costing 合同成本计算 %AgA -pBp
C (144)contribution 贡献毛益 9UmBm#"
C (145)contribution centre 贡献中心 6<76O~hNZ
C (146)contribution chart 贡献图 Sf5]=F-w
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Kfd _uXL>
C (148)contribution to salesration 贡献毛益对销售比率 Riq|w+Q
C (149)control 控制 xvO 3BU~2
C (150)control account 控制帐户 r9;`
C (151)control limits 控制限度 _@|fva&s,;
C (152)controllability concept 可控制概念
S2}Z&X(
C (153)controllable cost 可控制成本 "8_,tYAH
C (154)conversion cost 加工成本 V#H8d_V
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 z"av|(?d
C (156)corporate appraisal 公司评估 K!7q!%Ju
C (157)corporate planning 公司计划 1*#bfeoM
C (158)corporate social reporting 公司社会报告 {|p"; uJ
C (159)corporation 股份公司 uri*lC
C (160)cost 成本 ^cb)f_
90
C (161)cost account 成本帐户 u
!.DnKu
C (162)cost accounting 成本会计 ~1d!hq?/q
C (163)cost accounting manual 成本手册 0&B:\
C (164)cost accounts calendar 成本报表的日历时间 .S6ji~;r
C (165)cost adjustment 成本调整 Uir*%*4:
C (166)cost allocation 成本分配 aYBTrOd z
C (167)cost apportionment 成本分摊 FRS28D
C (168)cost attribution 成本归属
`;}H%
C (169)cost audit 成本审计 $*i7?S@~-
C (170)cost behaviour 成本性态
(qj,GmcS
C (171)cost benefit analysis 成本效益分析 i9y3PP)
C (172)cost center 成本中心 F1\`l{B,\
C (173)cost driver 成本动因