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注会《审计》英语常用词汇 3Gw*K-.
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1.audit 审计 vSH-hAk
2.attestation 鉴证 H$
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3.credibility 可信赖程度 ^?0?*
4.audit of financial statements 财务报表审计 x_/H
5.agreed-upon procedures 执行商定程序 F#qc#s
6.high levels of assurance 高水平保证 %uo#<Ny/ I
7.compilation 编制 4=& d{.E
8.reliability 可靠性 "39mhX2
9.relevance 相关性 c]ga)A(
10.professional skepticism 职业谨慎 <YCR^?hJSi
11.objectivity 客观性 blaXAqe
12. professional competence 专业胜任能力 i"E_nN"V
13.Senior/CPA-in-charge 项目经理 eq9qE^[Z&
14.audit engagement letter 业务约定书 UCo<ie\V
15.recurring audit 连续审计 Cwji,*
16.the client 委托人 8%MF<
17.change CPA 更换注册会计师 p-7?S^!l
18.the existing CPA 现任注册会计师 8. %g&%S
19.the successor CPA 后任注册会计师 \oP
20.the preceding CPA前任注册会计师 B\;fC's+
21.issue the audit report 出具审计报告 qa6HwlC1
22.expert 专家 n~i^+pD@
23.the board of directors 董事会 jo
0XOs
24.knowledge of the entity‘ s business 了解被审计单位情况 XqcNFSo)
25.assess material misstatement risks评估重大错报风险 ma`sv<f4-!
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 G2:.8ok
27.a general knowledge of —— 初步了解―――的情况 u}?{1B!
28.a more knowledge of—— 进一步了解的情况 90H/Txq
29.the prior year‘s working papers 以前年度工作底稿 =Prz|
30.minutes of meeting 会议纪要 .wtYostv
31.business risks 经营风险 %@C$xM"
32.appropriateness 适当性
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33.accounting estimate 会计估计 1 Va
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34.management representations 管理层声明 Xxm7s S
35.going concern assumption 持续经营假设 u (`7F(R
36.audit plan 审计计划 /[q_f
37.significant audit areas 重点审计领域 oL9ELtb]s
38.error 错误 X{h[
39.fraud舞弊 fECm
ELd
40.modified or additional procedures 修改或追加审计程序 P1`YbLER5
41.misappropriation of assets 侵占资产 q1/ mp){
42.transactions without substance 虚假交易 g+C~}M_7
43.unusual pressures 异常压力 owO&[D/
44.the suspected noncompliance 涉嫌存在违法行为 iX>)6)uJ
45.materialiy 重要性 BbzIQg:
46.exceed the materiality level 超过重要性水平 .O{_^~w_q
47.approach the materiality level 接近重要性水平 Y@b|/+
48.an acceptably low level 可接受水平 dmMrZ1u2
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 \@_?mL@=
50.misstatements or omissions 错报或漏报 AJP-7PPD
51.aggregate 总计 j~hvP
lho
52.subsequent events 期后事项 6(q8y(.`
53.adjust the financial statements 调整财务报表 !B#tJD
54.perform additional audit procedures 实施追加的审计程序 :QMpp}G
55.audit risk 审计风险 1L3 $h0i
56.detection risk 检查风险 \Fu(IuD
57.inappropriate audit opinion 不适当的审计意见 Ye[Fu/0
58.material misstatement 重大的错报 }5QUIK~NA
59.tolerable misstatement 可容忍错报 (IAR-957pN
60.the acceptable level of detection risk 可接受的检查风险 h>/L4j*Z
61.assessed level of material misstatement risk 重大错报风险的评估水平 !Jaj2mS.N
62.simall business 小规模企业 O*Z-3l
63.accounting system 会计系统 cs]3Rp^g
64.test of control 控制测试 pq]>Ep
65.walk-through test 穿行测试 !1bATO:x
66.communication 沟通 qp/nWGj
67.flow chart 流程图 [Lf8*U"
68.reperformance of internal control 重新执行 *o=( w5
69.audit evidence 审计证据 3gW+|3E
70.substantive procedures 实质性程序 @^b>S6d"
71.assertions 认定 F Zk[w>{
72.esistence 存在 asYUb&Hz88
73.occurrence 发生 `>k7^!Ds
74.completeness 完整性 z+nq<%"'
75.rights and obligations 权利和义务 $ Vsf?ID
76.valuation and allocation 计价和分摊 In}~bNv?
77.cutoff 截止 QU@CPME
78.accuracy 准确性 /J&_ZDNV~
79.classification 分类 KhyGz"I!@$
80.inspection 检查 ,WS{O6O7
81.supervision of counting 监盘 )79F"ltzh
82.observation 观察 kg$w<C@#"
83.confirmation 函证 ^O3p:X4u
84.computation 计算 t
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85.analytical procedures 分析程序 m$$sNPnT
86.vouch 核对 `Fb%vYf
87.trace 追查 FF30VlJ
88.audit sampling 审计抽样 I -V=Z:
89.error 误差 WAb@d=H{+>
90.expected error 预期误差 <!~NG3KW[>
91.population 总体 ER<Z!*2
92.sampling risk 抽样风险 [}"m4+
93.non- sampling risk 非抽样风险 Z7dV y8J
94.sampling unit 抽样单位 12 bztlv
95.statistical sampling 统计抽样 q&: t$tSS
96.tolerable error 可容忍误差 q>VvXUyK,
97.the risk of under reliance 信赖不足风险 >NBwtF>
98.the risk of over reliance 信赖过度风险 0C0ld!>r
99.the risk of incorrect rejection 误拒风险 ,)t/1oQ}>^
100. the risk of incorrect acceptance 误受风险 oD%B'{Zs4
101.working trial balance 试算平衡表 L!:;H,
102.index and cross-referencing 索引和交叉索引 H`jvT]
103.cash receipt 现金收入 ZJ|&t
104.cash disbursement 现金支出 ~4ysg[`
105.bank statement 银行对账单 o 0H.DeP
106.bank reconciliation 银行存款余额调节表 qD5)AdCGO
107.balance sheet date 资产负债表日 qmbhx9V
108.net realizable value 可变现净值 j`k:)
109.storeroom 仓库 j$kh
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110.sale invoice 销售发票 fZ pUnc
111.price list 价目表 gg
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112.positive confirmation request 积极式询证函 -VZ?
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113.negative confirmation request 消极式询证函 Yr 1k\q
114.purchase requisition 请购单 S~.%G)R
115.receiving report 验收报告 ~@'DYZb-
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116.gross margin 毛利 V(6Ql
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117.manufacturing overhead 制造费用 IlMst16q5
118.material requisition 领料单 %Yny/O\e%
119.inventory-taking 存货盘点 lBOxB/`
120.bond certificate 债券 G8OnN
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121.stock certificate 股票 SHe547X1
122.audit report 审计报告 :74G5U8%
123.entity 被审计单位 jGOE
CKP
124.addressee of the audit report 审计报告的收件人 jxDA+7
125.unqualified opinion 无保留意见 w)%/Me3o
126.qualified opinion 保留意见 HmRmZ3~
127.disclaimer of opinion 无法表示意见 {3
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128.adverse opinion 否定意见 _S6SCSFc
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A (1)ABC 作业基础成本计算 )|L#i2?:
A (2)absorbed overhead 已吸收制造费用 Yq-7!
A (3)absorption costing 吸收成本计算 O*hQP*Rs
A (4)account 账户,报表 r$;u4FR
A (5)accounting postulate 会计假设 n,%/cUl
A (6)accounting series release 会计公告文件 rJc=&'{&)N
A (7)accounting valuation 会计计价 u$y5?n|
A (8)account sale 承销清单 5@{~830
A (9)accountability concept 经营责任概念 r_M5:Rz
A (10)accountancy 会计职业 v^(J+d_>
A (11)accountant 会计师 "$N 4S9U
A (12)accounting 会计 oJVpJA0IA
A (13)agency cost 代理成本 5t[7taLX\
A (14)accounting bases 会计基础 QhmOO-Z?
A (15)accounting manual 会计手册 f5hf<R),A
A (16)accounting period 会计期间 d8/KTl
A (17)accounting policies 会计方针 {$)pkhJ
A (18)accounting rate of return 会计报酬率 ,M$J
yda
A (19)accounting reference date 会计参照日 U7d05y'
A (20)accounting reference period 会计参照期间 .7MLgC;
A (21)accrual concept 应计概念 MD=!a5'
A (22)accrual expenses 应计费用 @ R;o $n
A (23)acid test ration 速动比率(酸性测试比率) q|N4d9/b
A (24)acquisition 购置 MF.$E?_R
A (25)acquisition accounting 收购会计 .oxeo0@~
A (26)activity based accounting 作业基础成本计算 j'nrdr6n
A (27)adjusting events 调整事项 LkUi^1((e
A (28)administrative expenses 行政管理费 4F?O5&329i
A (29)advice note 发货通知 _:?b-44
A (30)amortization 摊销 A<[X@o}92
A (31)analytical review 分析性检查 kDK0L3}nr]
A (32)annual equivalent cost 年度等量成本法 Ky6 d{|H
A (33)annual report and accounts 年度报告和报表 A=pyaU`aE
A (34)appraisal cost 检验成本 1F94e)M)"
A (35)appropriation account 盈余分配账户 khfWU
A (36)articles of association 公司章程细则 ;v>+D
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A (37)assets 资产 9Gk#2
A (38)assets cover 资产保障 td\'BV
A (39)asset value per share 每股资产价值 gL6.,4q+1
A (40)associated company 联营公司 Gque@u
A (41)attainable standard 可达标准 DO9_o9'
8WMGuv
A (42)attributable profit 可归属利润
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A (43)audit 审计 :N
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A (44)audit report 审计报告 K.: :P84m;
A (45)auditing standards 审计准则 ;$rh&ET
A (46)authorized share capital 额定股本 _XUDPC(*qz
A (47)available hours 可用小时 2+qU9[kd|
A (48)avoidable costs 可避免成本 }} wZ
B (49)back-to-back loan 易币贷款 h&m4"HBL_
B (50)backflush accounting 倒退成本计算 n3
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B (51)bad debts 坏帐 yU< "tg E
B (52)bad debts ratio 坏帐比率 {
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B (53)bank charges 银行手续费 m0+'BC{$u
B (54)bank overdraft 银行透支 @1iH4RE*
B (55)bank reconciliation 银行存款调节表 Th
J`-Ro
B (56)bank statement 银行对账单 _$BH.I
B (57)bankruptcy 破产 U~Y
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B (58)basis of apportionment 分摊基础 lehuJgz'OO
B (59)batch 批量 T
s
1
B (60)batch costing 分批成本计算 53)*i\9&
B (61)beta factor B(市场)风险因素 PBp+(o-
B (62)bill 账单 QKtVwsz
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B (63)bill of exchange 汇票 K{[N.dX(
B (64)bill of landing 提单 EGJrnz8
B (65)bill of materials 用料预计单 xzOM\
Nq?O
B (66)bill payable 应付票据 TrmrA$5f
B (67)bill receivable 应收票据 DYaOlT(rE
B (68)bin card 存货记录卡 /H<tv5mXJ
B (69)bonus 红利 [eO6H2@=z
B (70)book-keeping 薄记 RL~]mI!U
B (71)Boston classification 波士顿分类 iE=:}"pI"
B (72)breakeven chart 保本图 W``
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B (73)breakeven point 保本点 -x2&IJ!
B (74)breaking-down time 复位时间 W#lt_2!j
B (75)budget 预算 B*T;DE
B (76)budget center 预算中心 `Uy'YfYF
B (77)budget cost allowance 预算成本折让 :}p<Hq 8Z
B (78)budget manual 预算手册 i@hW" [A
B (79)budget period 预算期间 fD ?w!7f-1
B (80)budgetary control 预算控制 tboc7Hor4
B (81)budgeted capacity 预算生产能力 bx=9XZ9g
B (82)burden 制造费用 vN3uLz'<
B (83)business center 经营中心 #JW~ &;
B (84)business entity 营业个体 mM)d`br
B (85)business unit 经营单位 ]O.Z4+6w
B (86)buy-out management 管理性购买产权 +n&9ZCH
B (87)by-product 副产品 FG6mh,C!
C (88)called-up share capital 催缴股本 d2[R{eNX=
C (89)capacity 生产能力 +tvWp>T+
C (90)capacity ratios 生产能力比率 !=rJ~s
F/{
C (91)capital 资本 (=/}i'
C (92)capital assets pricing model资本资产计价模式 RqRyZ*n
C (93)capital commitment 承诺资本 /dq(Z"O_
C (94)capital employed 已运用的资本 q
ASV\
<n
C (95)capital expenditure 资本支出 Q9NKQuSu
C (96)capital expenditureauthorization 资本支出核准 #5}v?
C (97)capital expenditure control 资本支出控制 fVx_]5jM
C (98)capital expenditure proposal资本支出申请 d0 qc%.
s
C (99)capital funding planning 资本基金筹集计划 %hH@< <b(s
C (100)capital gain 资本收益 RLr^6+v)U
C (101)capital investment appraisal资本投资评估 Spt;m0W90
C (102)capital maintenance 资本保全 );oE^3]f
C (103)capital resource planning 资本资源计划 U.p"JSH
L
C (104)capital surplus 资本盈余 `as6IMqJD
C (105)capital turnover 资本周转率 1JWo~E'
C (106)card 记录卡 %:/?eZ
C (107)cash 现金 yjj)+eJ(Q
C (108)cash account 现金账户 >}'WL($5U
C (109)cash book 现金账薄 2!;U.+(
C (110)cash cow 金牛产品 6R+EG{`
C (111)cash flow 现金流量 iK3gw<g
C (112)cash discounted 现金贴现 k~HS_b*]d
C (113)cash flow budget 现金流量预算 ?)L X4GY
C (114)cash flow statement 现金流量表 e<1)KqG
C (115)cash ledger 现金分类账 )2mvW1M=7;
C (116)cash limit 现金限额 q_[V9
C (117)CCA 现时成本会计 Lc5I?}:;L
C (118)center 中心 ]B>g~t5J
C (119)changeover time 变更时间 L|N[.V9
C (120)chartered entity 特许经济个体 fe$O Pl~
C (121)cheque 支票 $KMxq=
C (122)cheque register 支票登记薄 ~;P>}
|6Y
C (123)coin analysis 零钱分类 cOo@UU P
C (124)classification 分类 UTph(U#
C (125)clock card 工时卡 )9'Zb`n
C (126)code 代码 d
gRTV<vM
C (127)commitment accounting 承诺确认会计 P[<EFjE
C (128)common cost 共同成本 >nOzz0,
C (129)company limited byguarantee 有限担保责任公司 M&~cU
{9c
C (130)company limited shares 股份有限公司 >P[BwL]
C (131)competitive position 竞争能力状况 fZF.eRP'
C (132)concept 概念 bc(b1u?
C (133)conglomerate 跨行业企业 U9]&~jR
C (134)consistency concept 一致性概念 'e5,%"5(c
C (135)consolidated accounts 合并报表 {H[3[
C (136)consolidation accounting 合并会计 X Cf!xIv
C (137)consortium 财团 + 3%i7
C (138)contingency plan 应急计划 UgA
G2
C (139)contingent liabilities 或有负债 f$p7L.d<
C (140)continuous operation 连续生产 )!jX$bK
C (141)contra 抵消 5B,HJax
C (142)contract cost 合同成本 E
GIwqci:
C (143)contract costing 合同成本计算 19#A7
C (144)contribution 贡献毛益 pSh$#]mZ`
C (145)contribution centre 贡献中心 8jz[;.jP",
C (146)contribution chart 贡献图 ]/y69ou
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 #uHl
C (148)contribution to salesration 贡献毛益对销售比率 ug.
'OR
C (149)control 控制 nps"nggk
C (150)control account 控制帐户 bk{.9nz 2
C (151)control limits 控制限度 %2t#>}If!
C (152)controllability concept 可控制概念 -|x YT+?%
C (153)controllable cost 可控制成本 F\(7B#
C (154)conversion cost 加工成本 t?404
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 4[^lE?+
C (156)corporate appraisal 公司评估 J0a#QvX!
C (157)corporate planning 公司计划 Mh;rhQ
C (158)corporate social reporting 公司社会报告 <rAk"R
^
C (159)corporation 股份公司 b"QeCw#v`>
C (160)cost 成本 5|Or,8r(C
C (161)cost account 成本帐户 cA]Ch>]A%
C (162)cost accounting 成本会计 $,L,VYN
C (163)cost accounting manual 成本手册 .e8S^lSl
C (164)cost accounts calendar 成本报表的日历时间 jYi{[**
C (165)cost adjustment 成本调整 6*r3T:u3
C (166)cost allocation 成本分配 2lm{: tS
C (167)cost apportionment 成本分摊 ~PAbtY9}U
C (168)cost attribution 成本归属 [J6b5
C (169)cost audit 成本审计 Up|>)WFw"
C (170)cost behaviour 成本性态
T24?1
C (171)cost benefit analysis 成本效益分析 UZq1qn@+
C (172)cost center 成本中心 j*05!j<'
C (173)cost driver 成本动因