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注会《审计》英语常用词汇 ZTSNM)f
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1.audit 审计 9G}Crp
2.attestation 鉴证 K1Wiiw
3.credibility 可信赖程度 w6l8RNRe
4.audit of financial statements 财务报表审计 fNaS?tV)
5.agreed-upon procedures 执行商定程序 DJhCe==$v
6.high levels of assurance 高水平保证 h3Z0NJ=xM
7.compilation 编制 '=vD!6=0@
8.reliability 可靠性 iY1JU-S
9.relevance 相关性 l<RztzUw
10.professional skepticism 职业谨慎 -^LEGKN
11.objectivity 客观性 6~0.YZ9
12. professional competence 专业胜任能力 8CKI9
13.Senior/CPA-in-charge 项目经理 _[.3I1kG
14.audit engagement letter 业务约定书 ~nG?>
15.recurring audit 连续审计 x5}Ru0Z
16.the client 委托人 A#j'JA>_
17.change CPA 更换注册会计师 +V6N/{^5
18.the existing CPA 现任注册会计师 YTpO4bX
19.the successor CPA 后任注册会计师 8wqHr@}p
20.the preceding CPA前任注册会计师 IGd]!
21.issue the audit report 出具审计报告 NrdbXPHceN
22.expert 专家 @'EU\Y\l
23.the board of directors 董事会 jDO[u!J6.%
24.knowledge of the entity‘ s business 了解被审计单位情况 k:0HsN!F9
25.assess material misstatement risks评估重大错报风险 Yl#r9TM
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 vHPp$lql
27.a general knowledge of —— 初步了解―――的情况 N&t+*kF_
28.a more knowledge of—— 进一步了解的情况 RE(R5n28,
29.the prior year‘s working papers 以前年度工作底稿 &8 ~+^P1w
30.minutes of meeting 会议纪要 jn9KQe\3
31.business risks 经营风险 ;'r} D!8w/
32.appropriateness 适当性 ^H1B
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33.accounting estimate 会计估计 P p[?E.]P
34.management representations 管理层声明 \j]i"LpWb
35.going concern assumption 持续经营假设 ^?H3:C
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36.audit plan 审计计划 zviEk/:zm
37.significant audit areas 重点审计领域 B6iH[dTy_
38.error 错误 Wo@0yF@
39.fraud舞弊 &i,xod6$
40.modified or additional procedures 修改或追加审计程序 Vn-y<*np
41.misappropriation of assets 侵占资产 ("k.5$
42.transactions without substance 虚假交易 s1xl*lKX%
43.unusual pressures 异常压力 /MB3w m
44.the suspected noncompliance 涉嫌存在违法行为 V3NQij(
45.materialiy 重要性 h7|#7 d
46.exceed the materiality level 超过重要性水平 Re{vO&.
47.approach the materiality level 接近重要性水平 XP"lqyAi
48.an acceptably low level 可接受水平 tB_GEt2M
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 $]eITyC`P
50.misstatements or omissions 错报或漏报 s=&&gC1
51.aggregate 总计 %(IkUD
52.subsequent events 期后事项 Fcc\hV;
53.adjust the financial statements 调整财务报表 <0r2m4z
54.perform additional audit procedures 实施追加的审计程序 w]hs1vch
55.audit risk 审计风险 ]CD
56.detection risk 检查风险 T\VKNEBo
57.inappropriate audit opinion 不适当的审计意见 +pcpb)VL
58.material misstatement 重大的错报 r(W=1e'
59.tolerable misstatement 可容忍错报 9@LL_r`?<
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 k[0Gz
62.simall business 小规模企业 oz(V a!
63.accounting system 会计系统 \YE(E04w57
64.test of control 控制测试 5J^S-K^r
65.walk-through test 穿行测试 9K`(Ys&
66.communication 沟通 Lj"@JF;c
67.flow chart 流程图 2 HNKq<
68.reperformance of internal control 重新执行 ]3xb Q1
69.audit evidence 审计证据 EIqe|
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70.substantive procedures 实质性程序 $^F
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71.assertions 认定 cRm+?/
72.esistence 存在 ;by`[)
73.occurrence 发生
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74.completeness 完整性 _yi`relcq-
75.rights and obligations 权利和义务 #"J8]3\F
76.valuation and allocation 计价和分摊 >YwvM=b"V
77.cutoff 截止 #)&k
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78.accuracy 准确性 uOzol~TU)
79.classification 分类 kcg{z8cd'r
80.inspection 检查
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81.supervision of counting 监盘 W_:3Sj l'
82.observation 观察 N8!V%i?
83.confirmation 函证 ),ur!v
84.computation 计算 lx
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85.analytical procedures 分析程序 ?RyeZKf
86.vouch 核对 z ;>xI~
87.trace 追查 5G!0Yy['
88.audit sampling 审计抽样 W rB:)Q(8=
89.error 误差 _Mi`]VSq9
90.expected error 预期误差 fhGI
91.population 总体 kjVUG >e>
92.sampling risk 抽样风险 M3m!u[6|
93.non- sampling risk 非抽样风险 l`S2bb6uMR
94.sampling unit 抽样单位 xeo5)
95.statistical sampling 统计抽样 i2]7Bf)oV
96.tolerable error 可容忍误差 w$Zi'+&*
97.the risk of under reliance 信赖不足风险 #|<\q* <
98.the risk of over reliance 信赖过度风险 >|{n";n&
99.the risk of incorrect rejection 误拒风险 77KB-l2
100. the risk of incorrect acceptance 误受风险 6#[
101.working trial balance 试算平衡表 UoAHy%Y<%
102.index and cross-referencing 索引和交叉索引 >KPxksFR8
103.cash receipt 现金收入 7Gwn ,&)
104.cash disbursement 现金支出 rC`pTN
105.bank statement 银行对账单 @|AHTf!
106.bank reconciliation 银行存款余额调节表 Y fRjr
107.balance sheet date 资产负债表日 uDhe
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108.net realizable value 可变现净值 tB S+?N
109.storeroom 仓库 hkS0 ae
110.sale invoice 销售发票 <v&L90+s\;
111.price list 价目表 2/Xro rV
112.positive confirmation request 积极式询证函 ?4k/V6n@y
113.negative confirmation request 消极式询证函 tu5g> qb
114.purchase requisition 请购单 k }amSsE
115.receiving report 验收报告 PHQ7
116.gross margin 毛利 E}?n
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117.manufacturing overhead 制造费用 +D7>$&BD
118.material requisition 领料单 kq| r6uE
119.inventory-taking 存货盘点 <{ZDD]UGs0
120.bond certificate 债券 sfD@lW3
121.stock certificate 股票 {KQ-QKxxS
122.audit report 审计报告 b/[$bZD5o
123.entity 被审计单位 1SAO6Wh
124.addressee of the audit report 审计报告的收件人 (,nQ7,2EX
125.unqualified opinion 无保留意见 !4.VK-a9V%
126.qualified opinion 保留意见 F,dPmR
127.disclaimer of opinion 无法表示意见 '80mhrEutG
128.adverse opinion 否定意见 d-X6yRjnj
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A (1)ABC 作业基础成本计算 Nxm^jPM0
A (2)absorbed overhead 已吸收制造费用 5#275Hyv
A (3)absorption costing 吸收成本计算 g=#Cc(
q
A (4)account 账户,报表 6!39t
A (5)accounting postulate 会计假设 U/}("i![Dy
A (6)accounting series release 会计公告文件 PHAM(iC&D
A (7)accounting valuation 会计计价 kAV4V;ydh
A (8)account sale 承销清单 \wjT|z1+Y
A (9)accountability concept 经营责任概念 .ZOG,h+8
A (10)accountancy 会计职业 83(-/y
A (11)accountant 会计师 2ezk<R5q+
A (12)accounting 会计 B4
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A (13)agency cost 代理成本 8}M-b6RV
A (14)accounting bases 会计基础 !n`9V^`
A (15)accounting manual 会计手册
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A (16)accounting period 会计期间 ,=a+;D]'
A (17)accounting policies 会计方针 b6%[?k
A (18)accounting rate of return 会计报酬率 |
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A (19)accounting reference date 会计参照日 &0b\E73
A (20)accounting reference period 会计参照期间 t6q7w
A (21)accrual concept 应计概念 HfOaJ'+e<
A (22)accrual expenses 应计费用 ]
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A (23)acid test ration 速动比率(酸性测试比率) O#_\@f#[
A (24)acquisition 购置 ~
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A (25)acquisition accounting 收购会计 *w#^`yeo
A (26)activity based accounting 作业基础成本计算 }j)][{i*x
A (27)adjusting events 调整事项 WJlJD*3
A (28)administrative expenses 行政管理费 <)$e*HrI
A (29)advice note 发货通知 <`
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A (30)amortization 摊销 C6JwJYa
A (31)analytical review 分析性检查 v) j3YhY
A (32)annual equivalent cost 年度等量成本法 l5T0x=y9!
A (33)annual report and accounts 年度报告和报表 u?4d<%5R!
A (34)appraisal cost 检验成本 eK[9wEdn
A (35)appropriation account 盈余分配账户 Qef5eih
A (36)articles of association 公司章程细则 ^:^
A (37)assets 资产 RRb>]oD
A (38)assets cover 资产保障 2RU/oqmR
A (39)asset value per share 每股资产价值 J4]tT pu"K
A (40)associated company 联营公司 csFLBP
A (41)attainable standard 可达标准
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A (42)attributable profit 可归属利润 'F%h]4|1
A (43)audit 审计 XZ=%XB:?
A (44)audit report 审计报告 TV Zf@U
A (45)auditing standards 审计准则 % !>@m6JK
A (46)authorized share capital 额定股本 Yc:>Yzj(z
A (47)available hours 可用小时 [Mk:Zz%
A (48)avoidable costs 可避免成本 8 4lT# ^q
B (49)back-to-back loan 易币贷款 I.gF38Mx
B (50)backflush accounting 倒退成本计算 |fB/ hs \
B (51)bad debts 坏帐
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B (52)bad debts ratio 坏帐比率 q%/\
B (53)bank charges 银行手续费 *EPJeblAV
B (54)bank overdraft 银行透支 {Ia1Wd 8n
B (55)bank reconciliation 银行存款调节表 pwvmb\
B (56)bank statement 银行对账单 YIs_.CTi
B (57)bankruptcy 破产 l>T]Y
B (58)basis of apportionment 分摊基础 19:1n]*X<
B (59)batch 批量 5`6U:MDq
B (60)batch costing 分批成本计算 6st^
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B (61)beta factor B(市场)风险因素 t9.| i H
B (62)bill 账单 dn&4
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B (63)bill of exchange 汇票 I%jlM0ZUI"
B (64)bill of landing 提单 Ml
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B (65)bill of materials 用料预计单 ( m7qc
B (66)bill payable 应付票据 On(.(7sNc
B (67)bill receivable 应收票据 RS|*3
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B (68)bin card 存货记录卡 ~ %Ij5PD
B (69)bonus 红利 ?jsgBol
B (70)book-keeping 薄记 l>6p')F!
B (71)Boston classification 波士顿分类 gX`C76P!
B (72)breakeven chart 保本图 NOFH
B (73)breakeven point 保本点 7e[&hea
B (74)breaking-down time 复位时间 &srD7v9M8
B (75)budget 预算 "g/UpnH
B (76)budget center 预算中心 |9[)-C~N7
B (77)budget cost allowance 预算成本折让 Of
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B (78)budget manual 预算手册 h(i_'P?
B (79)budget period 预算期间 s~A:*2 \
B (80)budgetary control 预算控制 `,Fc271`
B (81)budgeted capacity 预算生产能力 +.v+Opp,
B (82)burden 制造费用 L+lX$k
B (83)business center 经营中心 w6ck wn,
B (84)business entity 营业个体 55Xfu/hQ
B (85)business unit 经营单位 8mC$p6Okd
B (86)buy-out management 管理性购买产权 H|3CZ=U?
B (87)by-product 副产品 vvLzUxV
C (88)called-up share capital 催缴股本 [;#^h/5E
C (89)capacity 生产能力 ItE)h[86
C (90)capacity ratios 生产能力比率 ?[.g~DK,
C (91)capital 资本 of'H]I
Z
C (92)capital assets pricing model资本资产计价模式 6&btAwvOHx
C (93)capital commitment 承诺资本 M
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C (94)capital employed 已运用的资本 ^Yo2 R
C (95)capital expenditure 资本支出 0IQ|`C.
C (96)capital expenditureauthorization 资本支出核准 {~V_6wY g
C (97)capital expenditure control 资本支出控制 1]aya(
C (98)capital expenditure proposal资本支出申请 A
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C (99)capital funding planning 资本基金筹集计划 \wp8kSzC
C (100)capital gain 资本收益 7U-?Rd
C (101)capital investment appraisal资本投资评估 1#x@
C (102)capital maintenance 资本保全 .VkLF6
C (103)capital resource planning 资本资源计划 T'7x,8&2|
C (104)capital surplus 资本盈余 ^mZTki4
C (105)capital turnover 资本周转率 ?xt${?KP
C (106)card 记录卡 7mYBxE/
C (107)cash 现金 ;_1> nXh
C (108)cash account 现金账户 ?e23[
C (109)cash book 现金账薄 ,]=Qgn
C (110)cash cow 金牛产品 .-:6L2
C (111)cash flow 现金流量 tmC9p6%
C (112)cash discounted 现金贴现 _LLE~nUK"/
C (113)cash flow budget 现金流量预算 WhL1OG
C (114)cash flow statement 现金流量表 L\^H#:?t
C (115)cash ledger 现金分类账 3M{b:|3/q
C (116)cash limit 现金限额 fQ,(,^!;
C (117)CCA 现时成本会计 pl.=u
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C (118)center 中心 LiD-su
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C (119)changeover time 变更时间 D"n
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C (120)chartered entity 特许经济个体 1I U*:Z;Rz
C (121)cheque 支票 Pl[WCh
C (122)cheque register 支票登记薄 0"M0tA#
C (123)coin analysis 零钱分类 DYCXzFAa
C (124)classification 分类 <*&2b
C (125)clock card 工时卡 {%z}CTf#
C (126)code 代码 bq`0$c%hN
C (127)commitment accounting 承诺确认会计 D\V
(r\i
C (128)common cost 共同成本 )IZ~!N|-w
C (129)company limited byguarantee 有限担保责任公司 V~qlg1h
C (130)company limited shares 股份有限公司 zXg/.z]
C (131)competitive position 竞争能力状况 tL@m5M%:N2
C (132)concept 概念 ek4?|!kQD
C (133)conglomerate 跨行业企业 ?HaUT(\j
C (134)consistency concept 一致性概念 Ic&Jhw;
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C (135)consolidated accounts 合并报表 5VPP 2;J
C (136)consolidation accounting 合并会计 ;/-#oW@gQ
C (137)consortium 财团 u<{uUui}$v
C (138)contingency plan 应急计划 o
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C (139)contingent liabilities 或有负债 Qws#v}xF
C (140)continuous operation 连续生产 jP|(y]!
C (141)contra 抵消 !U!}*clYL
C (142)contract cost 合同成本 @VcSK`
C (143)contract costing 合同成本计算 D>Ph))QI
C (144)contribution 贡献毛益 c\pPwG
C (145)contribution centre 贡献中心 (Dx]!FFz
C (146)contribution chart 贡献图 A PR%ZpG
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Bx32pY
C (148)contribution to salesration 贡献毛益对销售比率 5zH?1Z~*
C (149)control 控制 x?|
C (150)control account 控制帐户 7|Tu@0XXA
C (151)control limits 控制限度 nY<hfqof
C (152)controllability concept 可控制概念 y(RK
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C (153)controllable cost 可控制成本 slKL(-D{
C (154)conversion cost 加工成本 !]k $a
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ]gQ4qu5
C (156)corporate appraisal 公司评估 3#ua
C (157)corporate planning 公司计划 %%w]-`^h,
C (158)corporate social reporting 公司社会报告 If_S_A c
C (159)corporation 股份公司 v+|N7
C (160)cost 成本 W@x
UR-}51
C (161)cost account 成本帐户 O5Xu(q5+
C (162)cost accounting 成本会计 Py8<db%
C (163)cost accounting manual 成本手册 81|Xg5g)b
C (164)cost accounts calendar 成本报表的日历时间 qe:,%a-9
C (165)cost adjustment 成本调整 }X3SjNd q
C (166)cost allocation 成本分配 _KkLH\1g$
C (167)cost apportionment 成本分摊 FPu"/4v&
C (168)cost attribution 成本归属
WoiK _Ud
C (169)cost audit 成本审计 ##!)}i
C (170)cost behaviour 成本性态 6 /Apdn1[
C (171)cost benefit analysis 成本效益分析 PQRh5km
C (172)cost center 成本中心 <Dw`Ur^ X5
C (173)cost driver 成本动因