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注会《审计》英语常用词汇 [ij,RE7,T
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1.audit 审计 gw3NS8
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2.attestation 鉴证 _b4fS'[
3.credibility 可信赖程度 D\T!4q'Q
4.audit of financial statements 财务报表审计 F}rPY:
5.agreed-upon procedures 执行商定程序 af+}S9To
6.high levels of assurance 高水平保证 .1*DR]^`
7.compilation 编制 "t&{yBQ0u
8.reliability 可靠性 ^,2
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9.relevance 相关性 WY)^1Gb$ux
10.professional skepticism 职业谨慎 {%']w
11.objectivity 客观性 $-@$i`Kf/
12. professional competence 专业胜任能力 t&814Uf&\
13.Senior/CPA-in-charge 项目经理 ? Ekq6uz\)
14.audit engagement letter 业务约定书 >e8JK*Blz
15.recurring audit 连续审计 nY) .|\|i
16.the client 委托人 Gbd?%{Xc-
17.change CPA 更换注册会计师 ":d*dl
18.the existing CPA 现任注册会计师 <e6=% 9
19.the successor CPA 后任注册会计师 j+748QAhh
20.the preceding CPA前任注册会计师 Bx X$5u
21.issue the audit report 出具审计报告 gf$HuCh|
22.expert 专家 1BD6l2y
23.the board of directors 董事会 v`
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24.knowledge of the entity‘ s business 了解被审计单位情况 d0C8*ifFO
25.assess material misstatement risks评估重大错报风险 U=o Z.\
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 \kwe51MQ
27.a general knowledge of —— 初步了解―――的情况 3GmK3
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28.a more knowledge of—— 进一步了解的情况 135Par5v
29.the prior year‘s working papers 以前年度工作底稿 4NVgOr:
30.minutes of meeting 会议纪要 4IGxI7~27#
31.business risks 经营风险 y-`I) w%
32.appropriateness 适当性 @&/\r
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33.accounting estimate 会计估计 *
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34.management representations 管理层声明 h1%y:[_
35.going concern assumption 持续经营假设 {u]CHN`%Z
36.audit plan 审计计划 8 G?b.NE^
37.significant audit areas 重点审计领域
o?R,0 -
38.error 错误 pa]
TeH
39.fraud舞弊 #DaP=k"XV
40.modified or additional procedures 修改或追加审计程序 -iQsi4
41.misappropriation of assets 侵占资产 8D~Dd!~P
42.transactions without substance 虚假交易 F|]rA*2u
43.unusual pressures 异常压力 -g2{681`r
44.the suspected noncompliance 涉嫌存在违法行为 F
YeEG
45.materialiy 重要性 O`[]xs
46.exceed the materiality level 超过重要性水平 Rc7.M"wzjX
47.approach the materiality level 接近重要性水平 iH _"W+dq
48.an acceptably low level 可接受水平 Fi{mr*}
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 !\w\ ]7ls
50.misstatements or omissions 错报或漏报 #6FaIq92V
51.aggregate 总计 fle0c^ =
52.subsequent events 期后事项 {dZ8;Fy4
53.adjust the financial statements 调整财务报表 OX,F09.C
54.perform additional audit procedures 实施追加的审计程序 |2UauTp5yK
55.audit risk 审计风险 |\p5mh
56.detection risk 检查风险 |7S:l9;
57.inappropriate audit opinion 不适当的审计意见 L9'-
58.material misstatement 重大的错报 VEo^ :o)r
59.tolerable misstatement 可容忍错报 >
#i $Tw
60.the acceptable level of detection risk 可接受的检查风险 kO
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61.assessed level of material misstatement risk 重大错报风险的评估水平 y84XoDQ
62.simall business 小规模企业 w2<*$~C]
63.accounting system 会计系统 {1 HB!@%,(
64.test of control 控制测试 3z$\&&
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65.walk-through test 穿行测试 9t\
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66.communication 沟通 Igiq
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67.flow chart 流程图 e6es0D[>5
68.reperformance of internal control 重新执行 fsb=8>}63}
69.audit evidence 审计证据 { ;' :h
70.substantive procedures 实质性程序 |x[$3R1@
71.assertions 认定 NFM-)Z57
72.esistence 存在 R]fYe#!"
73.occurrence 发生 $:HLRl{2E
74.completeness 完整性 r?XDvU
75.rights and obligations 权利和义务 RQJ9MGw
76.valuation and allocation 计价和分摊 S%P3ek>3
77.cutoff 截止 k%a?SU<
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78.accuracy 准确性 $AC
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79.classification 分类 ~)!VV)
80.inspection 检查 4}PeP^pj
81.supervision of counting 监盘 *kV#)j
82.observation 观察 $u-lo|
83.confirmation 函证 DwC@"i.
84.computation 计算 yL4 -4
85.analytical procedures 分析程序 @%keTTZ
86.vouch 核对 {9,R@>R
87.trace 追查 t"#lnG!G
88.audit sampling 审计抽样 }W)Mwu'W
89.error 误差 n+S&!PB
90.expected error 预期误差 #s/{u
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91.population 总体 <X9T-b"$h
92.sampling risk 抽样风险 \c'
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93.non- sampling risk 非抽样风险 TyyRj4>
94.sampling unit 抽样单位 EsNk<Ra
95.statistical sampling 统计抽样 f>b!-|
96.tolerable error 可容忍误差 [j1^$n 8V
97.the risk of under reliance 信赖不足风险 N+[}Gb"8q
98.the risk of over reliance 信赖过度风险 cEtZ}2,j
99.the risk of incorrect rejection 误拒风险 $R3.yX=[\
100. the risk of incorrect acceptance 误受风险 !cv6 #:
101.working trial balance 试算平衡表 Y~}QJ+`?
102.index and cross-referencing 索引和交叉索引 QD
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103.cash receipt 现金收入 )SC`6(GW
104.cash disbursement 现金支出 \_)02ZT:
105.bank statement 银行对账单 {!>
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106.bank reconciliation 银行存款余额调节表 Z@8MhJ
107.balance sheet date 资产负债表日 [_h.1oZp~
108.net realizable value 可变现净值 >J?jr&i
109.storeroom 仓库 re2Fv:4{
110.sale invoice 销售发票 Udg&
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111.price list 价目表 YGi/]^Nba
112.positive confirmation request 积极式询证函 o7hH9iY
113.negative confirmation request 消极式询证函 0fZ:")&4,
114.purchase requisition 请购单 6Eij>{v
115.receiving report 验收报告 D'Jm!Ap
116.gross margin 毛利 =
ulr_i%Xs
117.manufacturing overhead 制造费用 s n=zh1 A
118.material requisition 领料单 #.RG1-L
119.inventory-taking 存货盘点 I}I}K~se*
120.bond certificate 债券 c4S>_qH
121.stock certificate 股票 Cw@k.{*7,
122.audit report 审计报告 3/yt*cr
123.entity 被审计单位 :K!GR
124.addressee of the audit report 审计报告的收件人 )
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125.unqualified opinion 无保留意见 H,01o5J
126.qualified opinion 保留意见 vEX|Q\b6'
127.disclaimer of opinion 无法表示意见 R*zBnHAb!
128.adverse opinion 否定意见 :4Id7Ce
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A (1)ABC 作业基础成本计算 +6i7,U
A (2)absorbed overhead 已吸收制造费用
)@sJTAK
A (3)absorption costing 吸收成本计算 w50.gr7
A (4)account 账户,报表 n$}R/*
A (5)accounting postulate 会计假设 )UxQf37
A (6)accounting series release 会计公告文件 m1M;'tT@
A (7)accounting valuation 会计计价 V!j K3vc
A (8)account sale 承销清单 nEeQL~:
A (9)accountability concept 经营责任概念 YqK+F=0
A (10)accountancy 会计职业 ,'/HcF?yf
A (11)accountant 会计师 a
5~G
A (12)accounting 会计 Y#Sd2h,^X
A (13)agency cost 代理成本 )M&I)In'
A (14)accounting bases 会计基础 z_)OWWdN
A (15)accounting manual 会计手册
<Hq6]\<
A (16)accounting period 会计期间 ~4p]E'b
A (17)accounting policies 会计方针 _#y(w%
A (18)accounting rate of return 会计报酬率 'b?#4rq}
A (19)accounting reference date 会计参照日 d&$.jk8 2
A (20)accounting reference period 会计参照期间 `[g#Mxw
A (21)accrual concept 应计概念 oho AUT
A (22)accrual expenses 应计费用
Q 37V!
A (23)acid test ration 速动比率(酸性测试比率) P@o,4\;K
A (24)acquisition 购置 '=Ip5A{S /
A (25)acquisition accounting 收购会计 8iII)+
A (26)activity based accounting 作业基础成本计算 @ ~0G$
A (27)adjusting events 调整事项 wz|Q%.%?[
A (28)administrative expenses 行政管理费 62k9"xSH
A (29)advice note 发货通知 ^=heen<S%
A (30)amortization 摊销 Azdz3/
A (31)analytical review 分析性检查 &+|jJ{93z
A (32)annual equivalent cost 年度等量成本法 2<\yky
A (33)annual report and accounts 年度报告和报表 4F1.D9u
A (34)appraisal cost 检验成本 troy^H
A (35)appropriation account 盈余分配账户 tDuUAI
54
A (36)articles of association 公司章程细则 )edU <1P
A (37)assets 资产 )f:!#v(K
A (38)assets cover 资产保障 6cgpg+-a
A (39)asset value per share 每股资产价值 `gBXeG2fn
A (40)associated company 联营公司 ;OT#V,}r
A (41)attainable standard 可达标准
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A (42)attributable profit 可归属利润 0|wKR|zW
A (43)audit 审计 af`f*{Co3
A (44)audit report 审计报告 )0 42?emn
A (45)auditing standards 审计准则 -?2 &5YB
A (46)authorized share capital 额定股本 r~Is,.zZ}
A (47)available hours 可用小时 =km-`}I,
A (48)avoidable costs 可避免成本 fs)q7 7g
B (49)back-to-back loan 易币贷款 D,m&^P=%e
B (50)backflush accounting 倒退成本计算 :g]HB,78
B (51)bad debts 坏帐 !m/Dd0
B (52)bad debts ratio 坏帐比率 h9)]N&07b
B (53)bank charges 银行手续费 sQ3ayB`
B (54)bank overdraft 银行透支 "*H'bzK
B (55)bank reconciliation 银行存款调节表 VE S4x%r=
B (56)bank statement 银行对账单 [>aoDJ
B (57)bankruptcy 破产 |
xErA
B (58)basis of apportionment 分摊基础 v#YS`];B
B (59)batch 批量 JQvQm|\nc
B (60)batch costing 分批成本计算 #uR q] 'P
B (61)beta factor B(市场)风险因素 WriJco<v
B (62)bill 账单 *{p&Fy55
B (63)bill of exchange 汇票 {0Ol/N;|D
B (64)bill of landing 提单 0Ts_"p
B (65)bill of materials 用料预计单 f'?6D+Yw~
B (66)bill payable 应付票据 yZP
Fo
B (67)bill receivable 应收票据 eABdye
B (68)bin card 存货记录卡 0g*r!aa
B (69)bonus 红利 p6k'Q
B (70)book-keeping 薄记 sR0e&Y
B (71)Boston classification 波士顿分类 ]&tr\-3
B (72)breakeven chart 保本图 /IQ-|Qkg
B (73)breakeven point 保本点 rsIPI69qJ.
B (74)breaking-down time 复位时间 BNKo6:wy
B (75)budget 预算 3
M:B?2
B (76)budget center 预算中心 Z?j='/u>@
B (77)budget cost allowance 预算成本折让 JI#Enh!Lv
B (78)budget manual 预算手册 _F$t#.o
B (79)budget period 预算期间 Nz;*;BQK:
B (80)budgetary control 预算控制 ]bU'G$Qm&s
B (81)budgeted capacity 预算生产能力 PAWr1]DI
B (82)burden 制造费用 #o |&MV_j
B (83)business center 经营中心 QIz N#;g
B (84)business entity 营业个体 V;+$/>J`vB
B (85)business unit 经营单位 ug3lMN4UX
B (86)buy-out management 管理性购买产权 t-
gNG!B
B (87)by-product 副产品
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C (88)called-up share capital 催缴股本 2BU)qv-
C (89)capacity 生产能力 x%?*]*W
C (90)capacity ratios 生产能力比率 M$hw(fC|m1
C (91)capital 资本 ] GPz>k
C (92)capital assets pricing model资本资产计价模式 Ru\Lr=9
C (93)capital commitment 承诺资本 PC(iqL8r
C (94)capital employed 已运用的资本 87 E3pe
C (95)capital expenditure 资本支出 `h{mj|~
C (96)capital expenditureauthorization 资本支出核准 $Aoqtz d\
C (97)capital expenditure control 资本支出控制 1^"aR#
C (98)capital expenditure proposal资本支出申请 ydFhw}1>
C (99)capital funding planning 资本基金筹集计划 Y>!W&G
tu
C (100)capital gain 资本收益 e8uIh[+ 0
C (101)capital investment appraisal资本投资评估 TOF62,
C (102)capital maintenance 资本保全 i}{Q\#=#
C (103)capital resource planning 资本资源计划 VKJ~ZIO@A
C (104)capital surplus 资本盈余 6)2M/(
C (105)capital turnover 资本周转率 6rC P]
YnF
C (106)card 记录卡 *SG2k .$
C (107)cash 现金 b2-|e_x
C (108)cash account 现金账户 ~5dq5_
C (109)cash book 现金账薄 8!`.%)- 4
C (110)cash cow 金牛产品 eeTaF!W
C (111)cash flow 现金流量 zZ0V6T}
C (112)cash discounted 现金贴现 l7y`$8Co
C (113)cash flow budget 现金流量预算 @X><lz
C (114)cash flow statement 现金流量表 nVA'O
C (115)cash ledger 现金分类账 \#c+vfq
C (116)cash limit 现金限额 W%ZU& YBc
C (117)CCA 现时成本会计 IMw)X0z
C (118)center 中心 0aoHv
C (119)changeover time 变更时间 }Fe{s;
C (120)chartered entity 特许经济个体 GoA>sK
C (121)cheque 支票 w*kFtNBfU
C (122)cheque register 支票登记薄 ={vtfgxl
C (123)coin analysis 零钱分类 ij5=f0^4.
C (124)classification 分类 ewPd hCK
C (125)clock card 工时卡
;m:GU
p^[
C (126)code 代码 3Ty{8oUs^
C (127)commitment accounting 承诺确认会计 tpzdYokh>
C (128)common cost 共同成本 0$Db@
C (129)company limited byguarantee 有限担保责任公司 1gK3=Ys
C (130)company limited shares 股份有限公司 4$w-A-\t
C (131)competitive position 竞争能力状况 BjJ gQ`X
C (132)concept 概念 Jl9TMu!1]
C (133)conglomerate 跨行业企业 K T72D
C (134)consistency concept 一致性概念 rX
d2[pp
C (135)consolidated accounts 合并报表 #IA(*oM
C (136)consolidation accounting 合并会计 "T[jQr
C (137)consortium 财团 T>o# *{qn
C (138)contingency plan 应急计划 {!bJ.O
l
C (139)contingent liabilities 或有负债 {NqGWkGt*b
C (140)continuous operation 连续生产 ?
NK}q\$
C (141)contra 抵消 2n:J7PGD
C (142)contract cost 合同成本 pg`;)@
C (143)contract costing 合同成本计算 +-137!x\q
C (144)contribution 贡献毛益 (pNng"/
C (145)contribution centre 贡献中心 CrQ&-!Eh
C (146)contribution chart 贡献图 +~]g&Mf6o
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ?kefRev<#h
C (148)contribution to salesration 贡献毛益对销售比率 v@SrEmg
C (149)control 控制 k~F/Ho+R&
C (150)control account 控制帐户 WX"M_=lc-@
C (151)control limits 控制限度 2b` M(QL
C (152)controllability concept 可控制概念 ," R_ve
C (153)controllable cost 可控制成本 NistW+{<
C (154)conversion cost 加工成本 a{.n(M
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 +'
4 dP#
C (156)corporate appraisal 公司评估 Db:WAjU
C (157)corporate planning 公司计划 tC~it
U=V
C (158)corporate social reporting 公司社会报告 {<BK@U
C (159)corporation 股份公司 Y)RikF >
C (160)cost 成本 +:Zi(SuS]
C (161)cost account 成本帐户 {<8#T`I
C (162)cost accounting 成本会计
bJ}+<##
C (163)cost accounting manual 成本手册 E:OeU_\
C (164)cost accounts calendar 成本报表的日历时间 Ro$XbU)
C (165)cost adjustment 成本调整 Y>~zt -
C (166)cost allocation 成本分配 4(ZV\}j1
C (167)cost apportionment 成本分摊 r\`m[Q
C (168)cost attribution 成本归属 Z%Kj^
M
C (169)cost audit 成本审计 :UciFIa
C (170)cost behaviour 成本性态 EHj
he
z
C (171)cost benefit analysis 成本效益分析 go5!zSs
C (172)cost center 成本中心
H:Le^WS
C (173)cost driver 成本动因