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注会《审计》英语常用词汇 z;fi
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1.audit 审计 yhwwF
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2.attestation 鉴证 H!uB&qY
3.credibility 可信赖程度 x|3f$
=b
4.audit of financial statements 财务报表审计 3"9'MDKH
5.agreed-upon procedures 执行商定程序 *}\}@0%
6.high levels of assurance 高水平保证 >U?U;i
7.compilation 编制 e;_ cC7
8.reliability 可靠性 g3*" ^C2=
9.relevance 相关性 H#zsk*=QD
10.professional skepticism 职业谨慎 ~_|OGp_a
11.objectivity 客观性 b
d!|/Lk
12. professional competence 专业胜任能力 !w+A3Z>V
13.Senior/CPA-in-charge 项目经理 R>
r@[$z+
14.audit engagement letter 业务约定书 cU`sA_f
15.recurring audit 连续审计 Nw
74T
16.the client 委托人 ? dD<KCbP,
17.change CPA 更换注册会计师 iobL6SUZ
18.the existing CPA 现任注册会计师 AL(YQ)-Cg
19.the successor CPA 后任注册会计师
KaRdO
20.the preceding CPA前任注册会计师 8+gti*C?\
21.issue the audit report 出具审计报告 gtizgUS7
22.expert 专家 dM|&Y6
23.the board of directors 董事会 kaK0'l2%
24.knowledge of the entity‘ s business 了解被审计单位情况 zzq7?]D
25.assess material misstatement risks评估重大错报风险 ?=C?3R
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 eJh4hp;x
27.a general knowledge of —— 初步了解―――的情况 SiBhf3
28.a more knowledge of—— 进一步了解的情况 EKwA1,Xz
29.the prior year‘s working papers 以前年度工作底稿 y:\ ^[y IQ
30.minutes of meeting 会议纪要 +1`Zu$|
31.business risks 经营风险 g`('
k5=
32.appropriateness 适当性 Mwm=r//
33.accounting estimate 会计估计 '%k<? *
34.management representations 管理层声明 ^Md]e<WAp
35.going concern assumption 持续经营假设 / /ty]
j
36.audit plan 审计计划 Lbo8>L(
37.significant audit areas 重点审计领域 aa
hAUhF
38.error 错误 }M9R5!=q
39.fraud舞弊 !`S`%\"
40.modified or additional procedures 修改或追加审计程序 GoVB1)
41.misappropriation of assets 侵占资产 ve#*qz Y
42.transactions without substance 虚假交易 w>RBth^p
43.unusual pressures 异常压力 z%
ln}
44.the suspected noncompliance 涉嫌存在违法行为 Y ;JPr
45.materialiy 重要性 BC/oh+FW3
46.exceed the materiality level 超过重要性水平 v7;zce/~
47.approach the materiality level 接近重要性水平 M!KHBr
48.an acceptably low level 可接受水平 0)c9X[sG
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 CTqAhL 4}
50.misstatements or omissions 错报或漏报 vkQ81PEt
51.aggregate 总计 <4caG2~q
52.subsequent events 期后事项 A
(:7q4
53.adjust the financial statements 调整财务报表 ) ?AlQA
54.perform additional audit procedures 实施追加的审计程序 32DSZ0
55.audit risk 审计风险 %]~XbO
56.detection risk 检查风险 @O~
57.inappropriate audit opinion 不适当的审计意见 R`7v3{
58.material misstatement 重大的错报 x2 s%qZ#
59.tolerable misstatement 可容忍错报 XET'XJWF%
60.the acceptable level of detection risk 可接受的检查风险 8XwZJ\5
61.assessed level of material misstatement risk 重大错报风险的评估水平 TB=KTj
62.simall business 小规模企业 $6&P 69<
63.accounting system 会计系统 lu]Z2xSv
64.test of control 控制测试 zvvF9
65.walk-through test 穿行测试 !^o(?1
66.communication 沟通 81O\BO.T
67.flow chart 流程图 6mFH>T*jzH
68.reperformance of internal control 重新执行 Xx
N=vL&m
69.audit evidence 审计证据 {i:5XL
70.substantive procedures 实质性程序 q T16th[D
71.assertions 认定 Mn<G9KR
72.esistence 存在 3$]SP1Mc(
73.occurrence 发生 Bl)znJ^
74.completeness 完整性 t}Z*2=DO
75.rights and obligations 权利和义务 OokBi 02b
76.valuation and allocation 计价和分摊 50 s)5G#
77.cutoff 截止 6SYQRK
78.accuracy 准确性 nG0Uv%?{pj
79.classification 分类 R.(cGZS
80.inspection 检查 ^X&`:f
81.supervision of counting 监盘 /}_OCuJJ,
82.observation 观察 ]6W;~w%
83.confirmation 函证 $!+t2P@d.5
84.computation 计算 x~7_`=}rO
85.analytical procedures 分析程序 a$Lry?pb
86.vouch 核对 3f 1@<7*
87.trace 追查 >e]46K
88.audit sampling 审计抽样 Hk65c0
89.error 误差 P'4oI0Bw
90.expected error 预期误差 &4aY5y`8+f
91.population 总体 %s]l^RZ
92.sampling risk 抽样风险 N8$MAW
93.non- sampling risk 非抽样风险 uYh6q1@"~
94.sampling unit 抽样单位 f z)i9D@
95.statistical sampling 统计抽样
410WWR&4_
96.tolerable error 可容忍误差 ;$ot,mH?T
97.the risk of under reliance 信赖不足风险 Q?Au.q],
98.the risk of over reliance 信赖过度风险 x]({Po4
99.the risk of incorrect rejection 误拒风险 ?[[K6v}q{
100. the risk of incorrect acceptance 误受风险 k'_p*H
101.working trial balance 试算平衡表 'IaI7on
102.index and cross-referencing 索引和交叉索引 [+=h[DC
103.cash receipt 现金收入 #3:;&@#
104.cash disbursement 现金支出 {{FA"NW
105.bank statement 银行对账单 RETq
S
106.bank reconciliation 银行存款余额调节表 A+
JM* eB
107.balance sheet date 资产负债表日 >[4;K&$B
108.net realizable value 可变现净值 7l-`k
109.storeroom 仓库 &"V%n
110.sale invoice 销售发票 J- %YmUc)
111.price list 价目表
8&AHu
112.positive confirmation request 积极式询证函 .3(=UQ
113.negative confirmation request 消极式询证函 bL=32YS
114.purchase requisition 请购单 -0KQR{LI
115.receiving report 验收报告 3@k;"pFa<
116.gross margin 毛利 +6vm4(3?
117.manufacturing overhead 制造费用 dHU#Y,v
118.material requisition 领料单 3I)!.N[m
119.inventory-taking 存货盘点 \wmNeGC2
120.bond certificate 债券 O*af`J{
121.stock certificate 股票 fo"dX4%}
122.audit report 审计报告 5 =Os
sAr
123.entity 被审计单位 T=8>0D^v5
124.addressee of the audit report 审计报告的收件人 <{C oM
125.unqualified opinion 无保留意见 u8U
l +u
126.qualified opinion 保留意见 dXKv"*7l
127.disclaimer of opinion 无法表示意见 l}>gG[q!
128.adverse opinion 否定意见 dAOmqu,6
kcH?l
A (1)ABC 作业基础成本计算 F,CQAgx
A (2)absorbed overhead 已吸收制造费用 >\Qyg>Md]
A (3)absorption costing 吸收成本计算
7)S;VG k
A (4)account 账户,报表 t I9$m[
A (5)accounting postulate 会计假设 k~ZwHx(%S
A (6)accounting series release 会计公告文件 {5+t\~q$
A (7)accounting valuation 会计计价 [CH%(#>i~
A (8)account sale 承销清单 ~%Y*2i
f
A (9)accountability concept 经营责任概念 cw3JSz9
A (10)accountancy 会计职业 q#v&&]N=
A (11)accountant 会计师 UQl3Tq4QM
A (12)accounting 会计 s[:e '#^
A (13)agency cost 代理成本 xACAtJ'gc
A (14)accounting bases 会计基础 f1Ruaz-
A (15)accounting manual 会计手册 5 ^}zysY`
A (16)accounting period 会计期间 W,zlR5+Jk
A (17)accounting policies 会计方针 saOXbt(&
A (18)accounting rate of return 会计报酬率 ?YY'-\h?
A (19)accounting reference date 会计参照日 M9MfO*
A (20)accounting reference period 会计参照期间 XUUl*5^
A (21)accrual concept 应计概念 I71kFtvcy*
A (22)accrual expenses 应计费用 YQ>M&lnQ<
A (23)acid test ration 速动比率(酸性测试比率) %g3@m5&
A (24)acquisition 购置 imdfin?=
A (25)acquisition accounting 收购会计 ^s25z=^t
A (26)activity based accounting 作业基础成本计算 3=!\>0;E-
A (27)adjusting events 调整事项 &3VR)Bxn
A (28)administrative expenses 行政管理费 #uNQ+US0
A (29)advice note 发货通知 Mn(:qQo^&`
A (30)amortization 摊销 PTe8,cD>
A (31)analytical review 分析性检查 ya]CxnKR3
A (32)annual equivalent cost 年度等量成本法 7O{c>@\
A (33)annual report and accounts 年度报告和报表 qw[)$icP
A (34)appraisal cost 检验成本 d$<HMs:o@
A (35)appropriation account 盈余分配账户 >JVZ@
PV
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A (36)articles of association 公司章程细则 }E$^!q{
A (37)assets 资产 ![os5H.b#q
A (38)assets cover 资产保障 u"-q"0
A (39)asset value per share 每股资产价值 t?9F2rh
A (40)associated company 联营公司 =!_e(J
A (41)attainable standard 可达标准 tk4~ 8
H kDT14 `&
A (42)attributable profit 可归属利润 QK-_~9V
A (43)audit 审计 wmFI?
A (44)audit report 审计报告 lmb5Z-xB
A (45)auditing standards 审计准则 heiIb|z
A (46)authorized share capital 额定股本 uzL)qH$b
A (47)available hours 可用小时 HT/zcd)}#
A (48)avoidable costs 可避免成本 KFHn)+*"
B (49)back-to-back loan 易币贷款 0|8c2{9X,
B (50)backflush accounting 倒退成本计算 +)Tt\Q%7
B (51)bad debts 坏帐 xg)cA C\=
B (52)bad debts ratio 坏帐比率 Ji SJi?
B (53)bank charges 银行手续费 ,qJ/Jt$A
B (54)bank overdraft 银行透支 O3#4B!J$E
B (55)bank reconciliation 银行存款调节表 *M;!{)m?
B (56)bank statement 银行对账单 W[
A;VOj0$
B (57)bankruptcy 破产 KumbG>O
B (58)basis of apportionment 分摊基础 uW!',"0ER
B (59)batch 批量 Px&*&^Gf[b
B (60)batch costing 分批成本计算 y4s]*?Wz
B (61)beta factor B(市场)风险因素 7Zp'}Om<I
B (62)bill 账单 ~}|)@,N'bm
B (63)bill of exchange 汇票 YC4S,fY`
B (64)bill of landing 提单 6=2M[T
B (65)bill of materials 用料预计单 XRVE8v+
B (66)bill payable 应付票据 HjKj.fV
B (67)bill receivable 应收票据 A:F
*Y%ZW
B (68)bin card 存货记录卡 ^R\0<\'
B (69)bonus 红利 pZz?c/h-
B (70)book-keeping 薄记 z
cN1i^
B (71)Boston classification 波士顿分类 p= jD "lq
B (72)breakeven chart 保本图 N~L3
9
B (73)breakeven point 保本点 2MmqGB}YcW
B (74)breaking-down time 复位时间 kL,bM.;
B (75)budget 预算 49&p~g
B (76)budget center 预算中心 ! FbW7"yE
B (77)budget cost allowance 预算成本折让 NxVqV5'
B (78)budget manual 预算手册 1pogk0h.:
B (79)budget period 预算期间 )~;= 0O |X
B (80)budgetary control 预算控制 a5C% OI<
B (81)budgeted capacity 预算生产能力 fb[f
>1|
B (82)burden 制造费用 Z8+{ -
B (83)business center 经营中心 Az[Yvu'<
B (84)business entity 营业个体 8r(S=dA
B (85)business unit 经营单位 %,$/wh)<V
B (86)buy-out management 管理性购买产权 v
tG_A{l
B (87)by-product 副产品 4FEOV,n
C (88)called-up share capital 催缴股本 mR:G,XytxM
C (89)capacity 生产能力 ,TaaX I
C (90)capacity ratios 生产能力比率 !VU[=~
C (91)capital 资本 Y s[J xP
C (92)capital assets pricing model资本资产计价模式 $J&wwP[
C (93)capital commitment 承诺资本 ^yg`U(
C (94)capital employed 已运用的资本 =8[4gM+
C (95)capital expenditure 资本支出 vs;T}'O
C (96)capital expenditureauthorization 资本支出核准 K?:rrd=7q
C (97)capital expenditure control 资本支出控制
poj@G{
C (98)capital expenditure proposal资本支出申请 4i
hv|%@
C (99)capital funding planning 资本基金筹集计划 szN`"Yi){
C (100)capital gain 资本收益 $]EG|]"Ns
C (101)capital investment appraisal资本投资评估 7H~StdL/>
C (102)capital maintenance 资本保全 1a4
[w
C (103)capital resource planning 资本资源计划 j+NOT`&
C (104)capital surplus 资本盈余 T:IKyb
C (105)capital turnover 资本周转率 :a#Mq9ph!
C (106)card 记录卡 W*iPseXq
C (107)cash 现金 1\t}pGSOeh
C (108)cash account 现金账户 Lw<?e;
C (109)cash book 现金账薄 thcj_BZ8
C (110)cash cow 金牛产品 We%-?l:"
C (111)cash flow 现金流量 k/hE68
<6i
C (112)cash discounted 现金贴现 JPW+(n|g
C (113)cash flow budget 现金流量预算
Y,z15i3j?
C (114)cash flow statement 现金流量表 9{_D"h}}
C (115)cash ledger 现金分类账
1wSJ w
C (116)cash limit 现金限额 ?3jOE4~aHr
C (117)CCA 现时成本会计 v`evuJ\3
C (118)center 中心 \xJT
sdd
C (119)changeover time 变更时间 *e{d^
C (120)chartered entity 特许经济个体 hGyi@0
C (121)cheque 支票 *.4;7#
C (122)cheque register 支票登记薄 bSsX)wHm
C (123)coin analysis 零钱分类 m,',luQ
C (124)classification 分类 rCqcl
C (125)clock card 工时卡 #?L%M
C (126)code 代码 7JNhCOBB
C (127)commitment accounting 承诺确认会计 1"ko wp
C (128)common cost 共同成本 ZOvMA]Rf
C (129)company limited byguarantee 有限担保责任公司 n
}X)a-=
C (130)company limited shares 股份有限公司 *kE2d{h^=C
C (131)competitive position 竞争能力状况 \
a18Hp|%
C (132)concept 概念 QWG?^T
fi
C (133)conglomerate 跨行业企业 f@Mm{3&.
C (134)consistency concept 一致性概念 A7SBm`XJ)p
C (135)consolidated accounts 合并报表 L9[? qFp
C (136)consolidation accounting 合并会计 z 3)pvX
5
C (137)consortium 财团 C^I
h"S
C (138)contingency plan 应急计划 ](c[D9I!8
C (139)contingent liabilities 或有负债 3lYM(DT
C (140)continuous operation 连续生产 e.
9oB<Etp
C (141)contra 抵消 ^,[V;3
C (142)contract cost 合同成本 .OA_)J7
C (143)contract costing 合同成本计算 !/O c)Yk
C (144)contribution 贡献毛益 }<`Mn34@
C (145)contribution centre 贡献中心 d4<Ic#
C (146)contribution chart 贡献图 !m(5N4:vV
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 . fq[>zG'&
C (148)contribution to salesration 贡献毛益对销售比率 Kt3/C'zu
C (149)control 控制 O{hGh{y
C (150)control account 控制帐户 NMb`d0;(
C (151)control limits 控制限度 \NwL #bQ~
C (152)controllability concept 可控制概念 v{9< ATi
C (153)controllable cost 可控制成本 kr2V
C (154)conversion cost 加工成本 j&) "a,f
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 8$}1|"F
C (156)corporate appraisal 公司评估 /Y|oDfv
C (157)corporate planning 公司计划 -~T? xs0_
C (158)corporate social reporting 公司社会报告 OV ~|@{6T
C (159)corporation 股份公司 i_T8Bfd:
C (160)cost 成本 ~yz7/?A)TS
C (161)cost account 成本帐户 Y0iL+=[k`m
C (162)cost accounting 成本会计 (@Q@B%!!K
C (163)cost accounting manual 成本手册 Z{nJ\`
C (164)cost accounts calendar 成本报表的日历时间 6(
TG/J
C (165)cost adjustment 成本调整 =\H.C@r
C (166)cost allocation 成本分配
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C (167)cost apportionment 成本分摊 H ^P uC (
C (168)cost attribution 成本归属 p\5DW'
C (169)cost audit 成本审计 diN5*CF'~
C (170)cost behaviour 成本性态 Mo`7YS-Y
C (171)cost benefit analysis 成本效益分析 zMasA
C (172)cost center 成本中心 = BW>jD
C (173)cost driver 成本动因