j>0~
"A
rGe^$!QB
注会《审计》英语常用词汇 |e@Bi#M[
Nh[{
B{k
z4nVsgQ$
1.audit 审计 S}hg*mWn{$
2.attestation 鉴证 9$xEktfV
3.credibility 可信赖程度 -~HlME*~f
4.audit of financial statements 财务报表审计 drQioH-
5.agreed-upon procedures 执行商定程序 ",ic"
~
6.high levels of assurance 高水平保证 FDAREE\j
7.compilation 编制 ]PnE%
8.reliability 可靠性 G"BoD 5m
9.relevance 相关性 (pjmE7`"P
10.professional skepticism 职业谨慎 4D/mm(2
d$
11.objectivity 客观性 Vo%UiVHy
12. professional competence 专业胜任能力 N
-]m <z>
13.Senior/CPA-in-charge 项目经理 W`PK9juu
14.audit engagement letter 业务约定书 Yb|zE
15.recurring audit 连续审计 Hf/2KYZ
16.the client 委托人 JAA P5ur
17.change CPA 更换注册会计师 `f:5w^A
18.the existing CPA 现任注册会计师 Wb4%=2Qn
19.the successor CPA 后任注册会计师 YSuwV)Y
20.the preceding CPA前任注册会计师 bz~-uHC
21.issue the audit report 出具审计报告 Z6b3gV
22.expert 专家 "*@iXJxv5
23.the board of directors 董事会 m,u?
^W
24.knowledge of the entity‘ s business 了解被审计单位情况 "z }bgy
25.assess material misstatement risks评估重大错报风险 2#Au6BvX
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 t3/!esay
27.a general knowledge of —— 初步了解―――的情况 Kg@9kJB
28.a more knowledge of—— 进一步了解的情况 WPE@yI(
29.the prior year‘s working papers 以前年度工作底稿 2="C6
7TK
30.minutes of meeting 会议纪要
YV 9*B
31.business risks 经营风险 X/1Z9a+W
32.appropriateness 适当性 `.dTkL
33.accounting estimate 会计估计 p;n )YY$
34.management representations 管理层声明 Q9[dUdQm
35.going concern assumption 持续经营假设 XEZ
6%Q_
36.audit plan 审计计划 0zpP$q$
37.significant audit areas 重点审计领域 H[x 9 7r
38.error 错误 2597#O
39.fraud舞弊 RWBmQg^]X
40.modified or additional procedures 修改或追加审计程序 tazBZ'\c
41.misappropriation of assets 侵占资产 q9Y0Lk
42.transactions without substance 虚假交易 f|VP_o<
43.unusual pressures 异常压力 YKh%`Y1<
44.the suspected noncompliance 涉嫌存在违法行为 LM _4.J
45.materialiy 重要性 cQPH le2
46.exceed the materiality level 超过重要性水平 cf@#a@7m9
47.approach the materiality level 接近重要性水平 )K2n!Fbd
48.an acceptably low level 可接受水平 [uRsB5
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 HIhoYSwB
50.misstatements or omissions 错报或漏报 v *:m|wl
51.aggregate 总计 c2"eq2'BS
52.subsequent events 期后事项 }qz58]fyx
53.adjust the financial statements 调整财务报表 73xI8
54.perform additional audit procedures 实施追加的审计程序 t*Q12Q
55.audit risk 审计风险 o7 !@WOeZ3
56.detection risk 检查风险 d(a6vEL4
57.inappropriate audit opinion 不适当的审计意见 9/s-
|jD
58.material misstatement 重大的错报 .yWdlq##
59.tolerable misstatement 可容忍错报 lQ+-g#`
60.the acceptable level of detection risk 可接受的检查风险 "E2
g7n&
61.assessed level of material misstatement risk 重大错报风险的评估水平 9I RE@c
62.simall business 小规模企业 u gfV'
63.accounting system 会计系统 g1J]z<&
64.test of control 控制测试 n6o}$]H
65.walk-through test 穿行测试 "Pys3=h
66.communication 沟通 k LD)<D
67.flow chart 流程图 ;U`HvIch
68.reperformance of internal control 重新执行 |J}~a8o
69.audit evidence 审计证据 2N,*S
70.substantive procedures 实质性程序 j#p3c
71.assertions 认定 &P{%C5?{
72.esistence 存在 rbtPG=t_R
73.occurrence 发生 -`?V8OwY]
74.completeness 完整性 hcaH
75.rights and obligations 权利和义务 orU4{.e
76.valuation and allocation 计价和分摊 Vr0RdO
77.cutoff 截止 V
u!,tpa.
78.accuracy 准确性 2=3iA09px
79.classification 分类 jY?%LY@5I
80.inspection 检查 Ta[}k/zW
81.supervision of counting 监盘 H{GbOI.
82.observation 观察 w|5}V6WD
83.confirmation 函证 Q'=!1^&
84.computation 计算 =C:0='a
85.analytical procedures 分析程序 OQsH,'
86.vouch 核对 [w4z)!
87.trace 追查 gVl#pVO`N
88.audit sampling 审计抽样 5g&'n
89.error 误差 /n_H
UY
90.expected error 预期误差 gh
0\9;h
91.population 总体 6a,YxR\
92.sampling risk 抽样风险 iCEX|T
j;
93.non- sampling risk 非抽样风险 dvj`%?=
94.sampling unit 抽样单位 0CN.gu
95.statistical sampling 统计抽样 g{ a0,B/j
96.tolerable error 可容忍误差 QTyl=z7
97.the risk of under reliance 信赖不足风险 (p2a{v}fEz
98.the risk of over reliance 信赖过度风险 WMC6dD_6e
99.the risk of incorrect rejection 误拒风险 kB:R-St
100. the risk of incorrect acceptance 误受风险 Yp;x
101.working trial balance 试算平衡表 +<|w|c
102.index and cross-referencing 索引和交叉索引 (nzzX?`nY
103.cash receipt 现金收入 O,;SA
104.cash disbursement 现金支出 R`<E3J\*
105.bank statement 银行对账单 %q!nTGU~
106.bank reconciliation 银行存款余额调节表 ~\_E%NR
yA
107.balance sheet date 资产负债表日 4@Qq5kp
k*
108.net realizable value 可变现净值 Ar$LA"vu4
109.storeroom 仓库 2-CK:)n/#
110.sale invoice 销售发票 >pYgF=J
111.price list 价目表 a&<<X:$Hy
112.positive confirmation request 积极式询证函 _8`|KY
113.negative confirmation request 消极式询证函 K4tX4U[Z
114.purchase requisition 请购单 r9U1 O@c
115.receiving report 验收报告 3A9|{Vaz+6
116.gross margin 毛利 j?,$
*Fi
117.manufacturing overhead 制造费用 Tld{b
118.material requisition 领料单 s0h)~z
119.inventory-taking 存货盘点 _\<M58/z
120.bond certificate 债券 St3~Y{aI|
121.stock certificate 股票 'F~u \m=E
122.audit report 审计报告 Xgm7>=l
123.entity 被审计单位 YUH/tl
124.addressee of the audit report 审计报告的收件人 (*1A0+S90
125.unqualified opinion 无保留意见 R}]FIu
126.qualified opinion 保留意见 _Dv^~e1c
127.disclaimer of opinion 无法表示意见 g$tW9 Q
128.adverse opinion 否定意见 Il642#Gh
bM'AD[
A (1)ABC 作业基础成本计算 A4^+p0@
A (2)absorbed overhead 已吸收制造费用 )>/c/B
A (3)absorption costing 吸收成本计算 jL8zH
A (4)account 账户,报表 4j
*}|@x
A (5)accounting postulate 会计假设 f0F$*"#G
A (6)accounting series release 会计公告文件 Uwp
+w
A (7)accounting valuation 会计计价 q}!4b'z^
A (8)account sale 承销清单 )v9[/
]*P
A (9)accountability concept 经营责任概念 Yc$|"to
A (10)accountancy 会计职业 Vh<`MS0X
A (11)accountant 会计师 s5pY)6)
A (12)accounting 会计 76m[o
A (13)agency cost 代理成本 g DhwJks
A (14)accounting bases 会计基础 9NT;^K^I
A (15)accounting manual 会计手册 xEBjfn
A (16)accounting period 会计期间 A>?fbY2n
A (17)accounting policies 会计方针 s*IfXv
A (18)accounting rate of return 会计报酬率 VtO+=mZV
A (19)accounting reference date 会计参照日 "Wm~\)t(
A (20)accounting reference period 会计参照期间 0D'Wr(U(
A (21)accrual concept 应计概念 :QVGY^c
A (22)accrual expenses 应计费用 (TE2t7ab|M
A (23)acid test ration 速动比率(酸性测试比率) =%3nKSg
A (24)acquisition 购置 @
2mP
A (25)acquisition accounting 收购会计 ZeeuH"A
A (26)activity based accounting 作业基础成本计算 1@WGbORc*
A (27)adjusting events 调整事项 FMn&2f
H
A (28)administrative expenses 行政管理费 /K^cU;E,
A (29)advice note 发货通知 cabN<a
l
A (30)amortization 摊销 lK4+8VZ
A (31)analytical review 分析性检查
zCHr
A (32)annual equivalent cost 年度等量成本法 ?@1'WD t
A (33)annual report and accounts 年度报告和报表 `T70FsSJ
A (34)appraisal cost 检验成本 \ p$0
A (35)appropriation account 盈余分配账户 $c}0L0
A (36)articles of association 公司章程细则 ]c)SVn$6
A (37)assets 资产 :m d3@r']
A (38)assets cover 资产保障 U]|q4!WE
A (39)asset value per share 每股资产价值 z m'jk D|
A (40)associated company 联营公司 0U>Q<I}
A (41)attainable standard 可达标准 RVfe}4Stm#
aW"!bAdx`,
A (42)attributable profit 可归属利润 'T[
zh#v>S
A (43)audit 审计 mw[4<vfB0a
A (44)audit report 审计报告 }kj6hnQ
A (45)auditing standards 审计准则 {<kG{i/
A (46)authorized share capital 额定股本 RY{tX`
A (47)available hours 可用小时 qN@a<row&~
A (48)avoidable costs 可避免成本 rg,63r
B (49)back-to-back loan 易币贷款 >| ?T|
B (50)backflush accounting 倒退成本计算 {n]sRz
B (51)bad debts 坏帐 IMza
2
B (52)bad debts ratio 坏帐比率 WM"^#=+$
B (53)bank charges 银行手续费 5F"?]'*/
B (54)bank overdraft 银行透支 \#aVu^`eX
B (55)bank reconciliation 银行存款调节表 5-^%\?,x
B (56)bank statement 银行对账单 NJ>p8P`_k
B (57)bankruptcy 破产 0?SLRz8
B (58)basis of apportionment 分摊基础 er0D5f R
B (59)batch 批量 +,Az\aT/%
B (60)batch costing 分批成本计算 (GG"'bYk
B (61)beta factor B(市场)风险因素 Ug21d42Z4
B (62)bill 账单 ozC!q)j
B (63)bill of exchange 汇票 4MJzx9#
B (64)bill of landing 提单 m]\zt
B (65)bill of materials 用料预计单 pGY]VwY
B (66)bill payable 应付票据 ?Z>.G{Wm@
B (67)bill receivable 应收票据 aLi_Hrb9
B (68)bin card 存货记录卡 #[y<h3f]
B (69)bonus 红利 <(4#4=ivP
B (70)book-keeping 薄记 |A0$XU{
B (71)Boston classification 波士顿分类 xXZKj
B (72)breakeven chart 保本图 JtpY][}"~3
B (73)breakeven point 保本点 7Zt\G-Q
V
B (74)breaking-down time 复位时间 7E`(8i
B (75)budget 预算 R*Z]
B (76)budget center 预算中心 Z.':&7Y
B (77)budget cost allowance 预算成本折让 6_<s=nTX
B (78)budget manual 预算手册 1N9<d,
B (79)budget period 预算期间 ]1d,O^S
B (80)budgetary control 预算控制 ;,=h59`
B (81)budgeted capacity 预算生产能力 F|l`YtZZd
B (82)burden 制造费用
ge):<k_
B (83)business center 经营中心 ,.j
HV
B (84)business entity 营业个体 {HHh.K
B (85)business unit 经营单位 eKVALUw
B (86)buy-out management 管理性购买产权 <D!c
~*[
B (87)by-product 副产品 dA1
C)gLi
C (88)called-up share capital 催缴股本 ;DD>k bd
C (89)capacity 生产能力 Mf:M3H%YV+
C (90)capacity ratios 生产能力比率 Z-SwJtWk
C (91)capital 资本 P$18Xno{
C (92)capital assets pricing model资本资产计价模式 :vK(LU0K
C (93)capital commitment 承诺资本 pSQCT
C (94)capital employed 已运用的资本 8b 8\
C (95)capital expenditure 资本支出 ')5L_$
C (96)capital expenditureauthorization 资本支出核准 R+E_#lP_$
C (97)capital expenditure control 资本支出控制 'sRg4?PT
C (98)capital expenditure proposal资本支出申请 e" Eqi-
C (99)capital funding planning 资本基金筹集计划 LMFK3Gd[
C (100)capital gain 资本收益 K2xH'v
O (
C (101)capital investment appraisal资本投资评估 wI!
+L&Q
C (102)capital maintenance 资本保全 C NfJ:e2
C (103)capital resource planning 资本资源计划 (@ fa~?v>@
C (104)capital surplus 资本盈余 ^r>f2 x
C (105)capital turnover 资本周转率 \ I^nx+l
C (106)card 记录卡 [O7w =
C (107)cash 现金 >X[|c"l.
C (108)cash account 现金账户 *O+R|Cdp/
C (109)cash book 现金账薄 N )zPxQ
C (110)cash cow 金牛产品 ]eYd8s+
C (111)cash flow 现金流量 "[*S?QO(L
C (112)cash discounted 现金贴现 mA(nyF
C (113)cash flow budget 现金流量预算 Rk
pr8MS
C (114)cash flow statement 现金流量表 N^h|h
C (115)cash ledger 现金分类账 *%X6F~h(u
C (116)cash limit 现金限额 VyecTU"W
C (117)CCA 现时成本会计 q]"2hLq
C (118)center 中心 B;z;vrrL
C (119)changeover time 变更时间 V(;55ycr
C (120)chartered entity 特许经济个体 |5=~(-I>@
C (121)cheque 支票
GS
;HtUQ
C (122)cheque register 支票登记薄 -RG8<bI,
C (123)coin analysis 零钱分类
Z}8k[*.
C (124)classification 分类 @s%X
C (125)clock card 工时卡 %n05Jitl
C (126)code 代码 M=5d95*-}
C (127)commitment accounting 承诺确认会计 [)#u<l
Z<~
C (128)common cost 共同成本 D:wnO|
:
C (129)company limited byguarantee 有限担保责任公司 t_dcV%=
C (130)company limited shares 股份有限公司 WI1T?.Gc
C (131)competitive position 竞争能力状况 U~uwm/h
C (132)concept 概念 fav5e'[$
C (133)conglomerate 跨行业企业 l`@0zw+
C (134)consistency concept 一致性概念 j)jCu ;`
C (135)consolidated accounts 合并报表 |7 &|>
C (136)consolidation accounting 合并会计 {TyCj?3 B
C (137)consortium 财团 vv+TKO
C (138)contingency plan 应急计划 !1a}| !Zn
C (139)contingent liabilities 或有负债 o]Z
_@VI
C (140)continuous operation 连续生产 -xJX _6}A
C (141)contra 抵消 )@}A
r
C (142)contract cost 合同成本 U/ ?F:QD4
C (143)contract costing 合同成本计算 P+Wm9xR2d
C (144)contribution 贡献毛益 7\
IL
C (145)contribution centre 贡献中心 9s!
2 wwh
C (146)contribution chart 贡献图 ]SFWt/<
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 {7vgHutp
C (148)contribution to salesration 贡献毛益对销售比率 8y$5oD6g9
C (149)control 控制 %'N$lF"]
C (150)control account 控制帐户 bb|}'
C (151)control limits 控制限度 fO K|:
C (152)controllability concept 可控制概念 60"5
?=D
C (153)controllable cost 可控制成本 j!YNg*H
C (154)conversion cost 加工成本 kMM'[w
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 {!L=u/qs"
C (156)corporate appraisal 公司评估 p-.Ri^p
C (157)corporate planning 公司计划 SOVjEo4'3
C (158)corporate social reporting 公司社会报告 ~gP7s_qr{
C (159)corporation 股份公司 ^^%JoQ.
C (160)cost 成本 n_v02vFAHT
C (161)cost account 成本帐户 .
>}BNy
C (162)cost accounting 成本会计 >-!r9"8@
C (163)cost accounting manual 成本手册 Q4RpK(N
C (164)cost accounts calendar 成本报表的日历时间 d$pYo)8o({
C (165)cost adjustment 成本调整 zm>>} 5R
C (166)cost allocation 成本分配 z.
'Fv7
C (167)cost apportionment 成本分摊 wHf&R3fg
C (168)cost attribution 成本归属 *-0>3
C (169)cost audit 成本审计 T/ik/lFI
C (170)cost behaviour 成本性态 W!t{rI7 2
C (171)cost benefit analysis 成本效益分析 6
jmrD
C (172)cost center 成本中心 Hb+X}7c$
C (173)cost driver 成本动因