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注会《审计》英语常用词汇 @vB!u[{
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1.audit 审计 ^KELKv,_
2.attestation 鉴证 Ow077v?
3.credibility 可信赖程度 #=v~8
4.audit of financial statements 财务报表审计 (M
~e?s
5.agreed-upon procedures 执行商定程序 T5:G$-qL(
6.high levels of assurance 高水平保证 ,iq4Iw
7.compilation 编制 d:{O\
8.reliability 可靠性 _,d~}_$`i
9.relevance 相关性 "}JZU!?
10.professional skepticism 职业谨慎 ,u
g@f-T
11.objectivity 客观性 2>H24F
12. professional competence 专业胜任能力 l0hlM#
13.Senior/CPA-in-charge 项目经理 PY0j9$i?
14.audit engagement letter 业务约定书 p6WX9\qS(
15.recurring audit 连续审计 Ydy9
16.the client 委托人 w'3iY,_ufC
17.change CPA 更换注册会计师 Z`BK/:vo3H
18.the existing CPA 现任注册会计师 -Vhw^T1iV
19.the successor CPA 后任注册会计师 0C*7K?/
20.the preceding CPA前任注册会计师 BRYHX.}h\A
21.issue the audit report 出具审计报告 \r>6`-cs]
22.expert 专家 hiw|2Y&`
23.the board of directors 董事会 8h4'(yGQQW
24.knowledge of the entity‘ s business 了解被审计单位情况 {
buy"X4
25.assess material misstatement risks评估重大错报风险 tdaL/rRe
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 H$KTo/
27.a general knowledge of —— 初步了解―――的情况 S/I /-Bp~
28.a more knowledge of—— 进一步了解的情况 |B2+{@R
29.the prior year‘s working papers 以前年度工作底稿 HX{`VahE
30.minutes of meeting 会议纪要 *
+wW(#[
31.business risks 经营风险 K}U-w:{
32.appropriateness 适当性 ',4i
FuY
33.accounting estimate 会计估计 [ps*uva
34.management representations 管理层声明 hDq`Z$_+KX
35.going concern assumption 持续经营假设 V,?yPi$#E
36.audit plan 审计计划 |id
<=Xf
37.significant audit areas 重点审计领域 CWP2{
38.error 错误 P_#bo
w
39.fraud舞弊 qWKAM@
40.modified or additional procedures 修改或追加审计程序 y<bDTeoo
41.misappropriation of assets 侵占资产 ^Js9 s8?$
42.transactions without substance 虚假交易 *C=>X193U
43.unusual pressures 异常压力 ApXy=?fc
44.the suspected noncompliance 涉嫌存在违法行为 Q&|\r
45.materialiy 重要性 :TC@tM~Oy
46.exceed the materiality level 超过重要性水平 rI-%be==
47.approach the materiality level 接近重要性水平 1|6%evPu(
48.an acceptably low level 可接受水平
Sa`Xf\
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 ?#YE`]
50.misstatements or omissions 错报或漏报 H&}pkrH~
51.aggregate 总计 A7hVHxNJ-
52.subsequent events 期后事项 VD]zz
^
53.adjust the financial statements 调整财务报表 JO"<{ngsQ
54.perform additional audit procedures 实施追加的审计程序 gy9U2Wgf|
55.audit risk 审计风险 Ktm4 A O
56.detection risk 检查风险 h@WhNk7"xa
57.inappropriate audit opinion 不适当的审计意见 f
[^Aw(o
58.material misstatement 重大的错报 B|AV$N*
59.tolerable misstatement 可容忍错报 :+|Z@KB
60.the acceptable level of detection risk 可接受的检查风险 c>~*/%+
61.assessed level of material misstatement risk 重大错报风险的评估水平 3%;a)c;D
62.simall business 小规模企业 ""QP%
63.accounting system 会计系统 df #$9-
64.test of control 控制测试 -701j'q{
65.walk-through test 穿行测试 M*HnM(
66.communication 沟通 B=A [ymm
67.flow chart 流程图 "djw>|,N<
68.reperformance of internal control 重新执行 M$8^91%4B
69.audit evidence 审计证据 @w !PaP
70.substantive procedures 实质性程序 "?I y (*^
71.assertions 认定 g5QZ0Qkj
72.esistence 存在 } c}_<#I
73.occurrence 发生 'V=P*#|SR
74.completeness 完整性 @qlK6tE`
75.rights and obligations 权利和义务 o\pVp bB
76.valuation and allocation 计价和分摊 -FQ 'agf@&
77.cutoff 截止 BV upDGh3
78.accuracy 准确性 9dUravC7
79.classification 分类 r|PB*`
80.inspection 检查 f|lU6EkU
81.supervision of counting 监盘 `eCo~(Fy
82.observation 观察 FfPar:PHj
83.confirmation 函证 {_Rr 6
84.computation 计算 Jrpx}2'9:a
85.analytical procedures 分析程序 xJ)n4)
86.vouch 核对 1sdLDw_)p
87.trace 追查 j*jo@N|
88.audit sampling 审计抽样 A_5P/ARmI
89.error 误差 krvp&+uX
90.expected error 预期误差 ;Q*or2"
!
91.population 总体 #c?j\Y9nz
92.sampling risk 抽样风险 2!J&+r
93.non- sampling risk 非抽样风险 C-MjJ6D<
94.sampling unit 抽样单位 y)!5R 3b
95.statistical sampling 统计抽样 os={PQRD
96.tolerable error 可容忍误差 lun\`f 5Q
97.the risk of under reliance 信赖不足风险 *P2S6z2
98.the risk of over reliance 信赖过度风险 GV69eG3bX#
99.the risk of incorrect rejection 误拒风险 ~`\?"s:
100. the risk of incorrect acceptance 误受风险 Rt!FPoN,y
101.working trial balance 试算平衡表 (/j/>9iro
102.index and cross-referencing 索引和交叉索引 cH?B[S;]
103.cash receipt 现金收入 LS*y
104.cash disbursement 现金支出 ?9\EN|O^
105.bank statement 银行对账单 (HE9V]
106.bank reconciliation 银行存款余额调节表 >X4u]>X
107.balance sheet date 资产负债表日 f;gw"onx8F
108.net realizable value 可变现净值
)PuFuf(wz
109.storeroom 仓库 kep/+J-u
110.sale invoice 销售发票 r^paD2&}
111.price list 价目表 (#RHB`h5
112.positive confirmation request 积极式询证函 q~ZNd3O
113.negative confirmation request 消极式询证函 M
ET' (m
114.purchase requisition 请购单
QPg8;O
115.receiving report 验收报告 8a'.ZdqC?
116.gross margin 毛利 #32"=MfQn
117.manufacturing overhead 制造费用 t@N=
kV
118.material requisition 领料单 @jSYB+D
119.inventory-taking 存货盘点 kDN:ep{/
120.bond certificate 债券 72y0/FJ
121.stock certificate 股票 _FVcx7l!u
122.audit report 审计报告 )~] (&
123.entity 被审计单位 \uC15s<
124.addressee of the audit report 审计报告的收件人 V(6Z3g
125.unqualified opinion 无保留意见 ^,_w$H
126.qualified opinion 保留意见 A?%H=>v$
127.disclaimer of opinion 无法表示意见 (Dl$k Gn
128.adverse opinion 否定意见 xt%7@/hiE
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A (1)ABC 作业基础成本计算 fM63+9I)\
A (2)absorbed overhead 已吸收制造费用 !&/{E
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A (3)absorption costing 吸收成本计算 TbGn46!:
A (4)account 账户,报表 ^,8)iV0j_
A (5)accounting postulate 会计假设 `t9?
=h!
A (6)accounting series release 会计公告文件 O_
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A (7)accounting valuation 会计计价 x+x40!+\
A (8)account sale 承销清单 "C SC
A (9)accountability concept 经营责任概念 K4;'/cS
A (10)accountancy 会计职业 s4SG[w!d
A (11)accountant 会计师 R0vI bFwj
A (12)accounting 会计 ,:H\E|XeBw
A (13)agency cost 代理成本
YWe"zz
A (14)accounting bases 会计基础 3`.7<f`
A (15)accounting manual 会计手册 ~ga`\%J
A (16)accounting period 会计期间 @zz1hU
A (17)accounting policies 会计方针 s
6zNV4
A (18)accounting rate of return 会计报酬率 d%,eZXg'
A (19)accounting reference date 会计参照日 muZ~*kMc
A (20)accounting reference period 会计参照期间 H{k^S\K
A (21)accrual concept 应计概念 &L
Vn6zAba
A (22)accrual expenses 应计费用 Nkl_Ho,
A (23)acid test ration 速动比率(酸性测试比率) ;YX4:OBqr
A (24)acquisition 购置 mfo1+owT
A (25)acquisition accounting 收购会计 7C ,UDp|
A (26)activity based accounting 作业基础成本计算 \\7ZWp\fN
A (27)adjusting events 调整事项 /fT+^&
A (28)administrative expenses 行政管理费 :1^R9yWA4
A (29)advice note 发货通知 O
Jzs Q
A (30)amortization 摊销 Z->p1xkX
A (31)analytical review 分析性检查 ,@3$X=),E
A (32)annual equivalent cost 年度等量成本法 C@W"yYt
A (33)annual report and accounts 年度报告和报表 [YT>*BH ?
A (34)appraisal cost 检验成本 9Z'8!$LYg
A (35)appropriation account 盈余分配账户 uYil ?H{kH
A (36)articles of association 公司章程细则 p2udm! )J
A (37)assets 资产 }S$@ Ez6
A (38)assets cover 资产保障 .dQQoyR+O
A (39)asset value per share 每股资产价值 dW~*e2n
q
A (40)associated company 联营公司 ux3<l +jv^
A (41)attainable standard 可达标准 `Ru3L#@
mP P`xL?T
A (42)attributable profit 可归属利润 $.v5~UGb{\
A (43)audit 审计 P2'DD 3
A (44)audit report 审计报告 Ve
!fU
A (45)auditing standards 审计准则 D{4YxR
PX
A (46)authorized share capital 额定股本 aj,T)oDbt6
A (47)available hours 可用小时
k]HEhY
A (48)avoidable costs 可避免成本 p4i]7o@
B (49)back-to-back loan 易币贷款 ?0oUS+lU
B (50)backflush accounting 倒退成本计算 Adgc%
.#
B (51)bad debts 坏帐 Hc
V"X,7S
B (52)bad debts ratio 坏帐比率 5N*Ux4M
B (53)bank charges 银行手续费 dwd:6.J(
B (54)bank overdraft 银行透支 S"k*6U
B (55)bank reconciliation 银行存款调节表 Gkv{~?95
B (56)bank statement 银行对账单 ?Wt$6{)
B (57)bankruptcy 破产 i'wAE:Xe
B (58)basis of apportionment 分摊基础 deixy.
|
B (59)batch 批量
z,bQQ;z9
B (60)batch costing 分批成本计算 -O!Zxg5x
B (61)beta factor B(市场)风险因素 QZhjb
B (62)bill 账单 jDN ]3Y`
B (63)bill of exchange 汇票 k{$ ao
B (64)bill of landing 提单 %T9 sz4V
B (65)bill of materials 用料预计单 {Gw.l."
B (66)bill payable 应付票据 S^<g_ q
B (67)bill receivable 应收票据 3LTcEd
B (68)bin card 存货记录卡 0#*#a13
B (69)bonus 红利 XNb ZNaAd
B (70)book-keeping 薄记 Kmv+1T0,
B (71)Boston classification 波士顿分类 j"@93D~
B (72)breakeven chart 保本图 M
z;[ +p
B (73)breakeven point 保本点 Io|Aj
B (74)breaking-down time 复位时间 qTo-pAG`
B (75)budget 预算 N**g]T
0`
B (76)budget center 预算中心 pOkLb
#
B (77)budget cost allowance 预算成本折让 R$Tp8G>j
B (78)budget manual 预算手册 3y~r72J
B (79)budget period 预算期间 P?]aWJ
B (80)budgetary control 预算控制 \7
NpT}dj
B (81)budgeted capacity 预算生产能力 -TOI c%
B (82)burden 制造费用 .eO?Z^
B (83)business center 经营中心 wL^%w9q-
B (84)business entity 营业个体 T=:]]nf?M
B (85)business unit 经营单位 t"YNgC ^
B (86)buy-out management 管理性购买产权 p/
>`[I
B (87)by-product 副产品 5pRV3K{H
C (88)called-up share capital 催缴股本 Q;J`Q wkH
C (89)capacity 生产能力 ~w;]c_{.b
C (90)capacity ratios 生产能力比率 uH;-z_Wpn!
C (91)capital 资本 .pvV1JA'
C (92)capital assets pricing model资本资产计价模式 c9nH}/I_
C (93)capital commitment 承诺资本 ~|AwN [
C (94)capital employed 已运用的资本 7 +@qB]Bi<
C (95)capital expenditure 资本支出 A?T<",bO
C (96)capital expenditureauthorization 资本支出核准 hw~a:kD
C (97)capital expenditure control 资本支出控制 ii0Ce}8d~
C (98)capital expenditure proposal资本支出申请 HH>:g(bu
C (99)capital funding planning 资本基金筹集计划 *cg(
?yg
C (100)capital gain 资本收益 kY&h~Q
C (101)capital investment appraisal资本投资评估 KB!|B.ChN(
C (102)capital maintenance 资本保全 Vax^8 -
C (103)capital resource planning 资本资源计划 b2b75}_A
C (104)capital surplus 资本盈余 Mf#83<&K
C (105)capital turnover 资本周转率 )I-f U4?
C (106)card 记录卡 *VkgQ`c
C (107)cash 现金 ,xT?mt}P
C (108)cash account 现金账户 35x 0T/8
C (109)cash book 现金账薄
leiW4Fj
C (110)cash cow 金牛产品 %&\ jOq~
C (111)cash flow 现金流量 _ZAch zV
C (112)cash discounted 现金贴现 rqlc2m,<-p
C (113)cash flow budget 现金流量预算 GBC*>Y
C (114)cash flow statement 现金流量表 }Y17*zp%
C (115)cash ledger 现金分类账 TV}}dw
C (116)cash limit 现金限额 35
*\_9/#
C (117)CCA 现时成本会计 90Hjx>[
C (118)center 中心 $8BE[u|H2
C (119)changeover time 变更时间 2qO3XI
C (120)chartered entity 特许经济个体 <d7V<&@o=
C (121)cheque 支票 **[Z^$)u(
C (122)cheque register 支票登记薄 ^R$'eG 4L?
C (123)coin analysis 零钱分类 l**;k+hw
C (124)classification 分类 .M4IGOvOS
C (125)clock card 工时卡 a/uo}[Y
C (126)code 代码 %AnW~v
C (127)commitment accounting 承诺确认会计 -)y%~Zn
C (128)common cost 共同成本 Pu>N_^ C
C (129)company limited byguarantee 有限担保责任公司 BD#.-xWV
C (130)company limited shares 股份有限公司 il:nXpM!
C (131)competitive position 竞争能力状况 gX?n4Csy'
C (132)concept 概念 G 8Y+w
C (133)conglomerate 跨行业企业 Us~ X9n_F
C (134)consistency concept 一致性概念 )OsLrq/
C (135)consolidated accounts 合并报表 ?Jtg3AY
C (136)consolidation accounting 合并会计 k,Zm GllQ]
C (137)consortium 财团 wn11\j&
C (138)contingency plan 应急计划 b r,+45:
C (139)contingent liabilities 或有负债 n!He&
C (140)continuous operation 连续生产 XDD<oo
C (141)contra 抵消 y/@iT8$rp
C (142)contract cost 合同成本 [&P`ak
C (143)contract costing 合同成本计算 >LF&EM]
C (144)contribution 贡献毛益 fj'jNE
C (145)contribution centre 贡献中心 O:.,+,BH
C (146)contribution chart 贡献图 v&MU=Tcqi
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ;</Twm;:
C (148)contribution to salesration 贡献毛益对销售比率 P l{QOR
C (149)control 控制
Z]:BYX'
C (150)control account 控制帐户 "L2 m-e6
C (151)control limits 控制限度 *N/hc
C (152)controllability concept 可控制概念 9F+ P@Kp
C (153)controllable cost 可控制成本 e"+dTq8W
C (154)conversion cost 加工成本 [D'Gr*5~{
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 <2P7utdZ
C (156)corporate appraisal 公司评估 fV ZW[9[
C (157)corporate planning 公司计划 QlW=_Ymv{
C (158)corporate social reporting 公司社会报告 f8:$G.}i
C (159)corporation 股份公司 Eb.;^=x
C (160)cost 成本 z4}
%TT@^
C (161)cost account 成本帐户 Y&'8VdW
C (162)cost accounting 成本会计 o+g4p:Mf
C (163)cost accounting manual 成本手册 w&lZ42(mF
C (164)cost accounts calendar 成本报表的日历时间 e4qj .b
C (165)cost adjustment 成本调整 XSB
8z
C (166)cost allocation 成本分配 Z-|li}lDr
C (167)cost apportionment 成本分摊 dA#{Cn;
C (168)cost attribution 成本归属 v29G:YQe
C (169)cost audit 成本审计 pX<a2FP
C (170)cost behaviour 成本性态 \/Ij7nD`l%
C (171)cost benefit analysis 成本效益分析 cINHH !v
C (172)cost center 成本中心 z*.v_
Mx
C (173)cost driver 成本动因