K9*K4'#R
9Dpmp|
注会《审计》英语常用词汇 J@Li*Ypo
D^A_ 0@
ht1
jrCe
1.audit 审计 _
pJU~8
2.attestation 鉴证 83S],L
3.credibility 可信赖程度 4y knX%[
4.audit of financial statements 财务报表审计 S"Efp/-
5.agreed-upon procedures 执行商定程序 <q!{<(:
6.high levels of assurance 高水平保证 2<y -c
Q?>
7.compilation 编制 J|ILG
8.reliability 可靠性 9`b*Y*d
9.relevance 相关性 )X@(>b{
10.professional skepticism 职业谨慎 5B51^"
11.objectivity 客观性 2/;KZ+U&
12. professional competence 专业胜任能力 }x%"Oq|2]x
13.Senior/CPA-in-charge 项目经理 c`iSe$eS
14.audit engagement letter 业务约定书 F`-? 3]\3
15.recurring audit 连续审计 im&|H-
16.the client 委托人
3{:d$- y
17.change CPA 更换注册会计师 *kDXx&7B$
18.the existing CPA 现任注册会计师 D.H
Ap+lx
19.the successor CPA 后任注册会计师 >_5D`^
20.the preceding CPA前任注册会计师 xOkf9k_
21.issue the audit report 出具审计报告 xUG|@xIwc
22.expert 专家 m,*f6g
23.the board of directors 董事会 SkK=VeD>8
24.knowledge of the entity‘ s business 了解被审计单位情况 \ ,?yj
25.assess material misstatement risks评估重大错报风险 [*1c.&%(
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 -5Ccuk>6
27.a general knowledge of —— 初步了解―――的情况 Y<{j':
28.a more knowledge of—— 进一步了解的情况 &AoWT:Ea
29.the prior year‘s working papers 以前年度工作底稿 ^c=@2#^\
30.minutes of meeting 会议纪要 Oy H:
31.business risks 经营风险 M]6=Rxq1:E
32.appropriateness 适当性 ]qXfgc
33.accounting estimate 会计估计 1XSqgr"3
34.management representations 管理层声明 R+^/(Ws'<
35.going concern assumption 持续经营假设
D$j`+`
36.audit plan 审计计划 {t9U]hX%A[
37.significant audit areas 重点审计领域 %`` FIv15w
38.error 错误 !{SEm"J^
39.fraud舞弊 jSddjs
40.modified or additional procedures 修改或追加审计程序 Z3S\@_/;
41.misappropriation of assets 侵占资产 5uu{f&?u)
42.transactions without substance 虚假交易 1z8.wdWJ}
43.unusual pressures 异常压力 #M_
QSD}&
44.the suspected noncompliance 涉嫌存在违法行为 R,y8~D
45.materialiy 重要性 #!<x|N?_<
46.exceed the materiality level 超过重要性水平 <q_H 3|
47.approach the materiality level 接近重要性水平 z9VQsC'K
48.an acceptably low level 可接受水平 3Hq0\Y"Y
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 xvgIYc{
50.misstatements or omissions 错报或漏报 6k^
vF~
51.aggregate 总计 fA|'}(kH
52.subsequent events 期后事项 i~\gEMaO
53.adjust the financial statements 调整财务报表 ,,@_r&f:
54.perform additional audit procedures 实施追加的审计程序 ka]n+"~==\
55.audit risk 审计风险 ,PY<AI^59
56.detection risk 检查风险 Qi[T!1
57.inappropriate audit opinion 不适当的审计意见 /0(4wZe~?
58.material misstatement 重大的错报 BL]^+KnP
59.tolerable misstatement 可容忍错报 BURiLEYZl
60.the acceptable level of detection risk 可接受的检查风险 J H$
61.assessed level of material misstatement risk 重大错报风险的评估水平 }}ogdq
62.simall business 小规模企业 L*FnFRhU
63.accounting system 会计系统 (L~3nN;rr
64.test of control 控制测试 h; {?z
65.walk-through test 穿行测试 8_KXli}7=
66.communication 沟通 TN l$P~X>
67.flow chart 流程图 {Q4=GrS
68.reperformance of internal control 重新执行 KnbP@!+c
69.audit evidence 审计证据 Q9rE_}Z
70.substantive procedures 实质性程序 I]T-}pG
71.assertions 认定 gAR];(*
72.esistence 存在 <nIU]}q
73.occurrence 发生 F@?QVdY1q7
74.completeness 完整性 CNP?i(Rk
75.rights and obligations 权利和义务 ph69u #Og
76.valuation and allocation 计价和分摊 J@1 (2%)|Z
77.cutoff 截止 Ef7Kx49I
78.accuracy 准确性 dedi6Brl
79.classification 分类 u} KiSZxt
80.inspection 检查 o6{XT.z5qx
81.supervision of counting 监盘 CIV6Qe"<
82.observation 观察 }P^n /
83.confirmation 函证 B{zIW'Ld
84.computation 计算 Q>||HtF$A
85.analytical procedures 分析程序 QAu^]1 ;
86.vouch 核对 5nEvnnx0
87.trace 追查 ^GL0|G=(1
88.audit sampling 审计抽样 L@v0C)
89.error 误差 ,(lD5iN
90.expected error 预期误差 #&DJ3(T
91.population 总体 4
9#I
92.sampling risk 抽样风险 .p0;y3so4
93.non- sampling risk 非抽样风险 smk0 *m4
94.sampling unit 抽样单位 f!1KGP
95.statistical sampling 统计抽样 0E+ +
96.tolerable error 可容忍误差 64zO%F*
97.the risk of under reliance 信赖不足风险 R$PiF1ffj
98.the risk of over reliance 信赖过度风险 |/rBR!kPq
99.the risk of incorrect rejection 误拒风险 `GH6$\:
100. the risk of incorrect acceptance 误受风险 Ph-3,cC
101.working trial balance 试算平衡表 ~PS%^zxyn
102.index and cross-referencing 索引和交叉索引 R|tjvp-[}
103.cash receipt 现金收入 7_A(1Lx/l7
104.cash disbursement 现金支出 SU x\qz)
105.bank statement 银行对账单 RCoz;|c`P
106.bank reconciliation 银行存款余额调节表 >
2N`l
107.balance sheet date 资产负债表日 {%~Sbcq4F
108.net realizable value 可变现净值 s;$
eq);
109.storeroom 仓库 M~3(4
,
110.sale invoice 销售发票 |n]^gTJt
111.price list 价目表 '
Bdvqq
112.positive confirmation request 积极式询证函 <f:b%Pm7
113.negative confirmation request 消极式询证函 k
\]@
114.purchase requisition 请购单 _*&<hAZ
j
115.receiving report 验收报告 <;W4Th<4
116.gross margin 毛利 b$g.">:$
117.manufacturing overhead 制造费用 y*_g1q$
118.material requisition 领料单 EEF}Wf$f
119.inventory-taking 存货盘点 A7ck-9dT/L
120.bond certificate 债券 [_b10Z'{
121.stock certificate 股票 =(v/pLLK?
122.audit report 审计报告 VRMlr.T+
123.entity 被审计单位 yKq;EcVx
124.addressee of the audit report 审计报告的收件人 ,P5HR
+h
125.unqualified opinion 无保留意见 ?ILNp`k
126.qualified opinion 保留意见 F5)Ta?3|"<
127.disclaimer of opinion 无法表示意见 D|UDLaz~
128.adverse opinion 否定意见 9/^4W.
/
&vUi7'
A (1)ABC 作业基础成本计算 mo<g'|0
A (2)absorbed overhead 已吸收制造费用 !'n+0
A (3)absorption costing 吸收成本计算 l1!i3m'x
A (4)account 账户,报表 Br-
bUoua
A (5)accounting postulate 会计假设 .bew,92
A (6)accounting series release 会计公告文件 w[loV
A (7)accounting valuation 会计计价 4o
CnF+(
A (8)account sale 承销清单 m|e!1_:H
A (9)accountability concept 经营责任概念 [gD02a:u
A (10)accountancy 会计职业 CYG'W FvZZ
A (11)accountant 会计师 uy 7)9w
A (12)accounting 会计 Rm6<"SLV
A (13)agency cost 代理成本 XIf,#9
A (14)accounting bases 会计基础 gM_Z/$
A (15)accounting manual 会计手册 qCIZW
A (16)accounting period 会计期间 Y|KX
:9Y@
A (17)accounting policies 会计方针 $eI[3{}X
A (18)accounting rate of return 会计报酬率 KvC:(Vqj
A (19)accounting reference date 会计参照日 B>-Iv_
A (20)accounting reference period 会计参照期间 Zni8im,_j
A (21)accrual concept 应计概念 +^4"
A (22)accrual expenses 应计费用 |yw-H2k1
A (23)acid test ration 速动比率(酸性测试比率) *$uKg zv3
A (24)acquisition 购置 ?T?%x(]I
A (25)acquisition accounting 收购会计 t+p-,ey^@
A (26)activity based accounting 作业基础成本计算 Bqa%L.N2SS
A (27)adjusting events 调整事项 u{exQ[,E
A (28)administrative expenses 行政管理费 : 8(~{<R
A (29)advice note 发货通知 nhQ.U>&-M
A (30)amortization 摊销 x4Eq5"F7}
A (31)analytical review 分析性检查 [ *R8XXuL
A (32)annual equivalent cost 年度等量成本法 x7t"@Gz
A (33)annual report and accounts 年度报告和报表 =yfr{5}R
A (34)appraisal cost 检验成本 aRj3TtFh
A (35)appropriation account 盈余分配账户 Hm1C|Qb
A (36)articles of association 公司章程细则 M[HPHNsA&
A (37)assets 资产 ?=f\oH$
A (38)assets cover 资产保障 \-`L}$
A (39)asset value per share 每股资产价值 {/ZB>l@D>8
A (40)associated company 联营公司 $Pl>T09d
A (41)attainable standard 可达标准 CSwNsFDR%
^:LF
A (42)attributable profit 可归属利润 0nG&
LL5
A (43)audit 审计 Et
N"K-X
A (44)audit report 审计报告 Za4 YD
A (45)auditing standards 审计准则 ,T"(97"
A (46)authorized share capital 额定股本 aD24)?db-
A (47)available hours 可用小时
o%Pi;8
A (48)avoidable costs 可避免成本 u [fQvdl
B (49)back-to-back loan 易币贷款 w{#%&e(q"
B (50)backflush accounting 倒退成本计算 j@2
-^q:`
B (51)bad debts 坏帐 S &cH1QZ
B (52)bad debts ratio 坏帐比率 $F;$-2
B (53)bank charges 银行手续费 4hZ-^AL"(
B (54)bank overdraft 银行透支 >PL/>
B (55)bank reconciliation 银行存款调节表 (47jop0RDQ
B (56)bank statement 银行对账单 A]Q4fD1q
B (57)bankruptcy 破产 +1F
@vag7
B (58)basis of apportionment 分摊基础 HwM:bY
N
B (59)batch 批量 I\`:(V
B (60)batch costing 分批成本计算 (|h<{ -L
B (61)beta factor B(市场)风险因素 32YE%
B (62)bill 账单 F_\\n#bv
B (63)bill of exchange 汇票 P@
1D
B (64)bill of landing 提单 DlfXzKn;
B (65)bill of materials 用料预计单 &> }MoB
B (66)bill payable 应付票据
2|w(d
B (67)bill receivable 应收票据 K,+`td#
B (68)bin card 存货记录卡 z}OY'}sk8
B (69)bonus 红利 Ba!`x<wa
B (70)book-keeping 薄记 8I NVn'G
B (71)Boston classification 波士顿分类 .J&~u0g
B (72)breakeven chart 保本图 *!'00fv
B (73)breakeven point 保本点 +~8/7V22
B (74)breaking-down time 复位时间 f5mk\^
B (75)budget 预算 qt/"$6]%
B (76)budget center 预算中心 vTU"c>]
B (77)budget cost allowance 预算成本折让 -
V_e=Y<J/
B (78)budget manual 预算手册 'xr\\Cd9s
B (79)budget period 预算期间 B>YrDJUN
B (80)budgetary control 预算控制 Scxf5x-
B (81)budgeted capacity 预算生产能力 0z.`
B (82)burden 制造费用 C@hnT<e
B (83)business center 经营中心 QBai;p{
B (84)business entity 营业个体 0v+5&Jk
B (85)business unit 经营单位 LvhF@%(9J
B (86)buy-out management 管理性购买产权 cg0L(oI~
B (87)by-product 副产品 ag[ yM
C (88)called-up share capital 催缴股本 {K_YW
C (89)capacity 生产能力 Zff-H
l
C (90)capacity ratios 生产能力比率 9FH=Jp
C (91)capital 资本 j%~UU0(J
C (92)capital assets pricing model资本资产计价模式 )x?F1/
C (93)capital commitment 承诺资本 /HI#8
C (94)capital employed 已运用的资本 &..'7
C (95)capital expenditure 资本支出 Kgk9p`C(
C (96)capital expenditureauthorization 资本支出核准 ;y4
"wBX
C (97)capital expenditure control 资本支出控制 O:p~L`o>>
C (98)capital expenditure proposal资本支出申请 k.
px
C (99)capital funding planning 资本基金筹集计划 PyzWpf
C (100)capital gain 资本收益 4)Z78H%>
C (101)capital investment appraisal资本投资评估 N@;6/[8
C (102)capital maintenance 资本保全 CZ|Y o
C (103)capital resource planning 资本资源计划 {#Mz4s`M
C (104)capital surplus 资本盈余 c|96;=z~
C (105)capital turnover 资本周转率 YNk?1#k?i
C (106)card 记录卡 )]X_')K
C (107)cash 现金 cnhYrX^
C (108)cash account 现金账户 IBnJ6(.
C (109)cash book 现金账薄 0#XZ_(@%
C (110)cash cow 金牛产品 {IqbO>|"O_
C (111)cash flow 现金流量 i#(T?=VPcy
C (112)cash discounted 现金贴现 8~}Ti*Urc
C (113)cash flow budget 现金流量预算
%|l*=v
C (114)cash flow statement 现金流量表 oNl_r: G
C (115)cash ledger 现金分类账 y;sr# -L
C (116)cash limit 现金限额 :N%]<Mq
C (117)CCA 现时成本会计 &d9";V"E
C (118)center 中心 IjJ3C
J<
C (119)changeover time 变更时间 AR/`]"'
C (120)chartered entity 特许经济个体 7tit>dJ
C (121)cheque 支票 a2o+tR;H
C (122)cheque register 支票登记薄 AGPZd9
C (123)coin analysis 零钱分类 \CU.'|X
C (124)classification 分类 9dSKlB5J
C (125)clock card 工时卡 Y
1LE.{
C (126)code 代码 6
)xm?RK
C (127)commitment accounting 承诺确认会计 0&c12W|B<L
C (128)common cost 共同成本 >|uZIcs 6
C (129)company limited byguarantee 有限担保责任公司 =;^2#UxXA&
C (130)company limited shares 股份有限公司 A!goR-J]
C (131)competitive position 竞争能力状况 M^k~w{
C (132)concept 概念 kAf2g
C (133)conglomerate 跨行业企业 >qAQNX
C (134)consistency concept 一致性概念 $I>.w4G}
C (135)consolidated accounts 合并报表
*jf
(TIU
C (136)consolidation accounting 合并会计 FW=oP>f]w
C (137)consortium 财团 LI"ghz=
F
C (138)contingency plan 应急计划 v:s~Y
C (139)contingent liabilities 或有负债 F4Z+)'oDr,
C (140)continuous operation 连续生产 ~{RXc+
C (141)contra 抵消 M nH4p
C (142)contract cost 合同成本 ~hYG%
C (143)contract costing 合同成本计算
Hco[p+
C (144)contribution 贡献毛益
ks:Z=%o
C (145)contribution centre 贡献中心 0alm/or
C (146)contribution chart 贡献图 dJ:EXVU
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 PHZA?>Q7Z
C (148)contribution to salesration 贡献毛益对销售比率 O6lj^
C (149)control 控制 y$K!g&lGA
C (150)control account 控制帐户 ~/iE
C (151)control limits 控制限度 &*[T
C (152)controllability concept 可控制概念 VmV/~- <Z
C (153)controllable cost 可控制成本 Xxp<qIEm
C (154)conversion cost 加工成本 F0+ u#/#
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 GC#3{71
C (156)corporate appraisal 公司评估 Ba6''?;G
C (157)corporate planning 公司计划 1i#M(u_
C (158)corporate social reporting 公司社会报告 EcBSi995dj
C (159)corporation 股份公司 wM_k D
C (160)cost 成本
4^ $
C (161)cost account 成本帐户 b":cj:mxL
C (162)cost accounting 成本会计 LIirOf~e;!
C (163)cost accounting manual 成本手册 b2r@vZ]D
C (164)cost accounts calendar 成本报表的日历时间 {b=]JPE
C (165)cost adjustment 成本调整 "4oY F:h
C (166)cost allocation 成本分配 IGOqV>;
C (167)cost apportionment 成本分摊
q%8,@xg
C (168)cost attribution 成本归属 SWPr5h
C (169)cost audit 成本审计 $Rd74;edn
C (170)cost behaviour 成本性态 k0!b@
c
C (171)cost benefit analysis 成本效益分析 K"#np!Y)
C (172)cost center 成本中心 G8Ns?
C (173)cost driver 成本动因