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注会《审计》英语常用词汇 .%
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1.audit 审计 e+fN6v5pU
2.attestation 鉴证 7
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3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 lL0APT;
5.agreed-upon procedures 执行商定程序 QoT;WM Z
6.high levels of assurance 高水平保证 Slc\&Eb
7.compilation 编制 7HYwLG:\~
8.reliability 可靠性 .(k|wX[Fu~
9.relevance 相关性 YPI-<vM~
10.professional skepticism 职业谨慎 KoT%Mfu
11.objectivity 客观性
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12. professional competence 专业胜任能力 (TT}
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13.Senior/CPA-in-charge 项目经理 Ml-6
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14.audit engagement letter 业务约定书 c@L< Z`u
15.recurring audit 连续审计 _6vWF
16.the client 委托人 KF:78C
17.change CPA 更换注册会计师 ~*];pV]A[
18.the existing CPA 现任注册会计师 FGBbO\</
19.the successor CPA 后任注册会计师 g*+>H1}
20.the preceding CPA前任注册会计师 ~})e
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21.issue the audit report 出具审计报告 G$('-3@i`w
22.expert 专家 xr^LFn)
23.the board of directors 董事会 3F^Q51:t
24.knowledge of the entity‘ s business 了解被审计单位情况 NL+N%2XG7
25.assess material misstatement risks评估重大错报风险 Z6MO^_m2
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 J\=*#*rJ1
27.a general knowledge of —— 初步了解―――的情况 'i|YlMFIg
28.a more knowledge of—— 进一步了解的情况 R[]Mdt<
29.the prior year‘s working papers 以前年度工作底稿 h^P#{
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30.minutes of meeting 会议纪要 )Hr`MB
31.business risks 经营风险 ^E>3|du]O
32.appropriateness 适当性 Q\sK"~@3
33.accounting estimate 会计估计 cQ}{[YO
34.management representations 管理层声明 b4Ekqas
35.going concern assumption 持续经营假设 )J(6xy
36.audit plan 审计计划 WcbiqxK7-
37.significant audit areas 重点审计领域 t\O16O7S
38.error 错误 Bdpy:'fJn
39.fraud舞弊 <<O$ G7c
40.modified or additional procedures 修改或追加审计程序 xxQ;xI0+]
41.misappropriation of assets 侵占资产 :NTO03F7v
42.transactions without substance 虚假交易 +R75v)
43.unusual pressures 异常压力 TIg3`Fon
44.the suspected noncompliance 涉嫌存在违法行为 sU^1wB
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45.materialiy 重要性 Pr
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46.exceed the materiality level 超过重要性水平 _
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47.approach the materiality level 接近重要性水平 j3ls3H&
48.an acceptably low level 可接受水平 @_{=V0
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 :7;@ZEe
50.misstatements or omissions 错报或漏报 #fM`}Ij.A
51.aggregate 总计
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52.subsequent events 期后事项 SSzIih@u
53.adjust the financial statements 调整财务报表 NDokSw-
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 \a3+rNdj
56.detection risk 检查风险 +&H4m=D-#a
57.inappropriate audit opinion 不适当的审计意见 E
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58.material misstatement 重大的错报 W\V.r$? v
59.tolerable misstatement 可容忍错报 *|HY>U.
60.the acceptable level of detection risk 可接受的检查风险 )0k53-h&
61.assessed level of material misstatement risk 重大错报风险的评估水平 ]T) 'Hb
62.simall business 小规模企业 @IZnFHN
63.accounting system 会计系统 7F.4Ga;
64.test of control 控制测试 l9"s>PU
65.walk-through test 穿行测试 z\4.Gm-
66.communication 沟通 e]$s
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67.flow chart 流程图 -$Ih@2"6
68.reperformance of internal control 重新执行 9+!hg'9Qn
69.audit evidence 审计证据 p5*jzQ
70.substantive procedures 实质性程序 u)Whr@m
71.assertions 认定 %!#azI
72.esistence 存在 llDkJ)\
73.occurrence 发生 &uVnZ@o42
74.completeness 完整性 M869MDo
75.rights and obligations 权利和义务 ,<X9Y
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76.valuation and allocation 计价和分摊 RPbZ(.
77.cutoff 截止 h;'~,xA
78.accuracy 准确性 +
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79.classification 分类 qZZK#,Qb
80.inspection 检查 /dIzY0<aO
81.supervision of counting 监盘 &#i"=\d
82.observation 观察 uHNCSzH(
83.confirmation 函证 ?gXp*>Kg[
84.computation 计算 g0E'g
85.analytical procedures 分析程序
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86.vouch 核对 2B`JGFcdcB
87.trace 追查 7uk[Oy<_
88.audit sampling 审计抽样 iN.n8MN=I
89.error 误差 z'7]h
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90.expected error 预期误差 o{[qZc_%
91.population 总体 bW:!5"_{H
92.sampling risk 抽样风险 MpOc
93.non- sampling risk 非抽样风险 ]I6 J7A[
94.sampling unit 抽样单位 0tJZ4(0
95.statistical sampling 统计抽样 s,_m{ to
96.tolerable error 可容忍误差 5`_SN74o
97.the risk of under reliance 信赖不足风险 ,/U6[P_C5
98.the risk of over reliance 信赖过度风险 #p{4^
99.the risk of incorrect rejection 误拒风险 c[s4EUG
100. the risk of incorrect acceptance 误受风险 [_:nHZb
101.working trial balance 试算平衡表 3iU=c&P
102.index and cross-referencing 索引和交叉索引 hCo|HB
103.cash receipt 现金收入 -ze J#B)C
104.cash disbursement 现金支出 x|29L7i
105.bank statement 银行对账单 Gp\
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106.bank reconciliation 银行存款余额调节表 -7|H}!DFT
107.balance sheet date 资产负债表日 &6k3*dq
108.net realizable value 可变现净值 K|s,ru
109.storeroom 仓库 VS|2|n1<6
110.sale invoice 销售发票 %SUQ9\SEs
111.price list 价目表 ;O#>Y
112.positive confirmation request 积极式询证函 q0\6F^;M
113.negative confirmation request 消极式询证函 ,iwp,=h=
114.purchase requisition 请购单 /<BI46B\
115.receiving report 验收报告 :2)/FPL6
116.gross margin 毛利 yF/jFn
117.manufacturing overhead 制造费用 Ht&YC<X
118.material requisition 领料单 `qwBn=
119.inventory-taking 存货盘点 t3^&;&[
120.bond certificate 债券 H%lVl8oQ
121.stock certificate 股票 >5SSQ\2~a
122.audit report 审计报告 ]]Ufas9
123.entity 被审计单位 &Hnz8
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124.addressee of the audit report 审计报告的收件人 (uidNq
125.unqualified opinion 无保留意见 hFBe,'3M
126.qualified opinion 保留意见 7>*vI7O0l
127.disclaimer of opinion 无法表示意见 ft
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128.adverse opinion 否定意见 [a<SDMR
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A (1)ABC 作业基础成本计算 |vzl. ^"-
A (2)absorbed overhead 已吸收制造费用 ^d73Ig:8q
A (3)absorption costing 吸收成本计算 pmYHUj
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A (4)account 账户,报表 /_ajaz%
A (5)accounting postulate 会计假设 rQ snhv
A (6)accounting series release 会计公告文件 An/|+r\
A (7)accounting valuation 会计计价 f`66h M[
A (8)account sale 承销清单 2I{"XB
A (9)accountability concept 经营责任概念 <
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A (10)accountancy 会计职业 ,MIV=*
A (11)accountant 会计师 ygl0k \
A (12)accounting 会计 is@?VklnB
A (13)agency cost 代理成本 YKf0dh;O
A (14)accounting bases 会计基础 ={Qi0Pvt
A (15)accounting manual 会计手册
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A (16)accounting period 会计期间 oe~b}:
A (17)accounting policies 会计方针 B#1;r-^P<
A (18)accounting rate of return 会计报酬率 (&x['IR
A (19)accounting reference date 会计参照日 X#;bh78&-
A (20)accounting reference period 会计参照期间 "tpSg
A (21)accrual concept 应计概念 ht}wEvv
A (22)accrual expenses 应计费用 ~WV"SaA)*U
A (23)acid test ration 速动比率(酸性测试比率) seeBS/%
A (24)acquisition 购置 vs{s_T7Mz]
A (25)acquisition accounting 收购会计 '@P^0+B!(.
A (26)activity based accounting 作业基础成本计算 #C@FYOf*
A (27)adjusting events 调整事项 ENY+^7
A (28)administrative expenses 行政管理费 -d:Jta!}{
A (29)advice note 发货通知 ,~W|]/b<q
A (30)amortization 摊销 VJll
A (31)analytical review 分析性检查 lks!w/yCF
A (32)annual equivalent cost 年度等量成本法 \xoP)Ub>
A (33)annual report and accounts 年度报告和报表 `Ryp% Bn
A (34)appraisal cost 检验成本 E8&TO~"a]e
A (35)appropriation account 盈余分配账户 q'MZ R'<@
A (36)articles of association 公司章程细则 "g8M0[7e3
A (37)assets 资产
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A (38)assets cover 资产保障 SByW[JE
A (39)asset value per share 每股资产价值 ` sU/& P
A (40)associated company 联营公司 Pk)1WK7E
A (41)attainable standard 可达标准 GWip
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A (42)attributable profit 可归属利润 3sZ\0P}
A (43)audit 审计 r]36zX v
A (44)audit report 审计报告 k"w"hg&e
A (45)auditing standards 审计准则 3=ymm^
A (46)authorized share capital 额定股本 Owk|@6!
A (47)available hours 可用小时 jW@Uo=I[
A (48)avoidable costs 可避免成本 =w0R$&b&
B (49)back-to-back loan 易币贷款 $iz|\m
B (50)backflush accounting 倒退成本计算 _:27]K:
B (51)bad debts 坏帐 h9W^[6
B (52)bad debts ratio 坏帐比率 !g2+w$YVa
B (53)bank charges 银行手续费
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B (54)bank overdraft 银行透支 ;4~hB
B (55)bank reconciliation 银行存款调节表 Y:a]00&)#Y
B (56)bank statement 银行对账单 $E.I84UfX
B (57)bankruptcy 破产 VP]%Hni]
B (58)basis of apportionment 分摊基础 12LL48bi
B (59)batch 批量 ?6Y?a2 |
B (60)batch costing 分批成本计算 3m)y|$R
B (61)beta factor B(市场)风险因素 -3Vx76Y
B (62)bill 账单 Z?QC!bWb
B (63)bill of exchange 汇票 5XBH$&Td
B (64)bill of landing 提单 MFk5K
B (65)bill of materials 用料预计单 @;RXL
q/8
B (66)bill payable 应付票据
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B (67)bill receivable 应收票据 Q'0d~6n&{
B (68)bin card 存货记录卡 ~$?ZK]YOrx
B (69)bonus 红利 BThrO d
B (70)book-keeping 薄记 @MCg%Afw
B (71)Boston classification 波士顿分类 w`zTR0`
B (72)breakeven chart 保本图 D}X\Ca"h
B (73)breakeven point 保本点 3$
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B (74)breaking-down time 复位时间 n6a`;0f[R
B (75)budget 预算 oILZgNe'
B (76)budget center 预算中心 :6\qpex
B (77)budget cost allowance 预算成本折让 {{p7 3
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B (78)budget manual 预算手册 B&uz;L3
B (79)budget period 预算期间 S|`o]?nc>
B (80)budgetary control 预算控制 R*2E/8Ia
B (81)budgeted capacity 预算生产能力 B0]~el
B (82)burden 制造费用 s!7y
B (83)business center 经营中心 W:L
AP
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B (84)business entity 营业个体 9;-p'C
B (85)business unit 经营单位 *bA.zmzM
B (86)buy-out management 管理性购买产权 YcpoL@ab
B (87)by-product 副产品 r\V
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C (88)called-up share capital 催缴股本 NHZz _a=
C (89)capacity 生产能力 9mTJ|sN:e
C (90)capacity ratios 生产能力比率 |8tilOqI
C (91)capital 资本 D!IY&H,wo
C (92)capital assets pricing model资本资产计价模式
Z>5b;8
C (93)capital commitment 承诺资本 E09:E
C (94)capital employed 已运用的资本 :&9s,l
C (95)capital expenditure 资本支出 [K0(RDV)%
C (96)capital expenditureauthorization 资本支出核准
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C (97)capital expenditure control 资本支出控制 fS78>*K
C (98)capital expenditure proposal资本支出申请 Ej8^Zg
C (99)capital funding planning 资本基金筹集计划 %Y*Ndt4
C (100)capital gain 资本收益
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C (101)capital investment appraisal资本投资评估 HRf
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C (102)capital maintenance 资本保全 _>X+ZlpU:
C (103)capital resource planning 资本资源计划 P\rg"
3
C (104)capital surplus 资本盈余 UrEs4R1#
C (105)capital turnover 资本周转率 k_nql8H
C (106)card 记录卡 RdRp.pb8
C (107)cash 现金 ;@Y;g(bw:
C (108)cash account 现金账户 5taT5?n2
C (109)cash book 现金账薄 .jWC$SVR
C (110)cash cow 金牛产品 n]o<S+z
C (111)cash flow 现金流量 L>4"(
C (112)cash discounted 现金贴现 6gu!bu`~
C (113)cash flow budget 现金流量预算 )
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C (114)cash flow statement 现金流量表 PBTnIU
C (115)cash ledger 现金分类账 JYbL?N
C (116)cash limit 现金限额 ou{2@"
C (117)CCA 现时成本会计 E92KP?i
C (118)center 中心 K^<BW(s
C (119)changeover time 变更时间 N~zdWnSZ@G
C (120)chartered entity 特许经济个体 U>}w2bZ*
C (121)cheque 支票 ?QdWrE_
C (122)cheque register 支票登记薄 )cMh0SGcM1
C (123)coin analysis 零钱分类 _TQj~W<
C (124)classification 分类 XYOC_.f1
C (125)clock card 工时卡 68C%B9.b'
C (126)code 代码 5f K_Aq{
C (127)commitment accounting 承诺确认会计 aNspMJ
C (128)common cost 共同成本 DAr1
C+Dy
C (129)company limited byguarantee 有限担保责任公司 4yA+h2
C (130)company limited shares 股份有限公司 U$D65B4=
C (131)competitive position 竞争能力状况 fdi\hg^x
C (132)concept 概念 M\Ye<Tk
C (133)conglomerate 跨行业企业 eiaFaYe\
C (134)consistency concept 一致性概念 [MM~H0=s
C (135)consolidated accounts 合并报表 O23k:=Av
C (136)consolidation accounting 合并会计 YHygo#4=8
C (137)consortium 财团 SP_75BJ
C (138)contingency plan 应急计划 w;:*P
C (139)contingent liabilities 或有负债 ,Ae6/D$h/
C (140)continuous operation 连续生产 E,x+JeKV
C (141)contra 抵消 `%9 uE(
C (142)contract cost 合同成本 bI9~jWgGp
C (143)contract costing 合同成本计算 DgQpHF
C (144)contribution 贡献毛益 tGE$z]1c@
C (145)contribution centre 贡献中心 6wjw^m0
C (146)contribution chart 贡献图 [uN?
~lp\%
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 >7T'OC
C (148)contribution to salesration 贡献毛益对销售比率 k|PN0&J
C (149)control 控制 paE[rS\
C (150)control account 控制帐户 &d?CCb$|0Y
C (151)control limits 控制限度 Q6!zZ))~
C (152)controllability concept 可控制概念 i^Y+?Sx
C (153)controllable cost 可控制成本 w(3G&11N?
C (154)conversion cost 加工成本 SBk4_J/_
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 k1Y?
C (156)corporate appraisal 公司评估 ,pQZ@I\z
C (157)corporate planning 公司计划 $2M$?4S/T
C (158)corporate social reporting 公司社会报告 Em
!/a$
C (159)corporation 股份公司 `w7v*h|P
C (160)cost 成本 h#
o6K#
C (161)cost account 成本帐户 $$;M^WV^?.
C (162)cost accounting 成本会计 a;qryUyG
C (163)cost accounting manual 成本手册 e>7>j@(K]
C (164)cost accounts calendar 成本报表的日历时间 qUW!
G&R
C (165)cost adjustment 成本调整 A,Vu\3HS
C (166)cost allocation 成本分配 b)5uf'?-
C (167)cost apportionment 成本分摊 4ber!rJM
C (168)cost attribution 成本归属 G+"t/?/
C (169)cost audit 成本审计 DIfaVo/"
C (170)cost behaviour 成本性态 J~zUp(>K
C (171)cost benefit analysis 成本效益分析 '/n1IM$7
C (172)cost center 成本中心 6"5A%{J
C (173)cost driver 成本动因