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注会《审计》英语常用词汇 P8Fq %k
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1.audit 审计 0Oc' .E9
2.attestation 鉴证 ;-lk#D?n9
3.credibility 可信赖程度 ATv.3cy
4.audit of financial statements 财务报表审计 R>To
L
5.agreed-upon procedures 执行商定程序 $OHY^IE(
6.high levels of assurance 高水平保证 !!b5vzyve
7.compilation 编制 Z+=W gEu1
8.reliability 可靠性 Ti!j
9.relevance 相关性 Ix^xL+Tm
10.professional skepticism 职业谨慎 LXG,IG
11.objectivity 客观性 _0 USe
12. professional competence 专业胜任能力 DHW;*A-
13.Senior/CPA-in-charge 项目经理 9l@VxX68M
14.audit engagement letter 业务约定书 ?0WJB
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15.recurring audit 连续审计 ync2X{
9D
16.the client 委托人 &eG,CIT
17.change CPA 更换注册会计师 jmmm0,#D
18.the existing CPA 现任注册会计师 '%yWz)P
19.the successor CPA 后任注册会计师 E#`=xg
20.the preceding CPA前任注册会计师 !1]72%k[
21.issue the audit report 出具审计报告 (!&cfabL
22.expert 专家 >lU[
lf+/
23.the board of directors 董事会 fKf5i@CvB@
24.knowledge of the entity‘ s business 了解被审计单位情况 =M>1;Qr<Z/
25.assess material misstatement risks评估重大错报风险 @mW: FVI
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 7@$Hua,GY
27.a general knowledge of —— 初步了解―――的情况 suN
{)"
28.a more knowledge of—— 进一步了解的情况 <YP>c
29.the prior year‘s working papers 以前年度工作底稿 ^!L'Aoy;E
30.minutes of meeting 会议纪要 ~&[Wqn@MZ
31.business risks 经营风险
j8$*$|
32.appropriateness 适当性 DmM<Kkg.J
33.accounting estimate 会计估计 5*x
k8*
34.management representations 管理层声明 "D'A7DA
35.going concern assumption 持续经营假设 @Nn9-#iW
36.audit plan 审计计划 7JD
jJQy
37.significant audit areas 重点审计领域 &/d;4Eu
38.error 错误 iv2did4
39.fraud舞弊 %kS +n_*
40.modified or additional procedures 修改或追加审计程序 _{)e\n
41.misappropriation of assets 侵占资产 Ah
:!
42.transactions without substance 虚假交易 ?z3c$}
43.unusual pressures 异常压力 YoiM\gw
44.the suspected noncompliance 涉嫌存在违法行为 *fyC@fI>
45.materialiy 重要性 }%(e`[?1
46.exceed the materiality level 超过重要性水平 (O {5L(
47.approach the materiality level 接近重要性水平 0I_A$Z,x
48.an acceptably low level 可接受水平 N!Dc\d=8q]
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 >;V ?s]
50.misstatements or omissions 错报或漏报 d~+8ui{-U
51.aggregate 总计 1,@-y#V_
52.subsequent events 期后事项 F7$x5h@
53.adjust the financial statements 调整财务报表 0sq?;~U
54.perform additional audit procedures 实施追加的审计程序 n5CjwLgu\b
55.audit risk 审计风险 ~Wy&xs ZH
56.detection risk 检查风险 %qA@)u53
57.inappropriate audit opinion 不适当的审计意见
ngF5ywIG
58.material misstatement 重大的错报 k8fvg4
59.tolerable misstatement 可容忍错报 @y:mj \J9
60.the acceptable level of detection risk 可接受的检查风险 3`sM/BoA
61.assessed level of material misstatement risk 重大错报风险的评估水平 G8xM]'y
62.simall business 小规模企业 +~,
qb1aZ
63.accounting system 会计系统 <L|eY(:
64.test of control 控制测试 `H+~LVH
65.walk-through test 穿行测试 7tWt3
66.communication 沟通 ga0
>J_
67.flow chart 流程图 {Ic~
}>w
68.reperformance of internal control 重新执行 ghvF%-."1
69.audit evidence 审计证据 }p-<+sFo
70.substantive procedures 实质性程序 w?_y;&sbR
71.assertions 认定 U-.?+`
72.esistence 存在 XE8~R5
73.occurrence 发生 'Okitq+O
74.completeness 完整性 3/a$oO
75.rights and obligations 权利和义务 g7*c wu
76.valuation and allocation 计价和分摊 &t)dE7u5
77.cutoff 截止 s+Qm/ h2
78.accuracy 准确性 XVXiiQ^
79.classification 分类 (?MRbX]@
80.inspection 检查 +N0V8T%~z.
81.supervision of counting 监盘 +$i-"^
82.observation 观察 W[S4s/)mg
83.confirmation 函证 tBEZ4 W>67
84.computation 计算 :%GxU;<E{
85.analytical procedures 分析程序 WK7=z3mu
86.vouch 核对 Ao%E]M
87.trace 追查 zt/p'khP3
88.audit sampling 审计抽样 @ yJ/!9?^
89.error 误差 ,a_F[uK
90.expected error 预期误差 ;{b 1'
91.population 总体 m~s.al(G91
92.sampling risk 抽样风险 hpJ[VKe
93.non- sampling risk 非抽样风险 R_4]6{Rm
94.sampling unit 抽样单位 *O')
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95.statistical sampling 统计抽样 S.o 9AUv9
96.tolerable error 可容忍误差 Id8^6FLw
97.the risk of under reliance 信赖不足风险 S-^y;#=
98.the risk of over reliance 信赖过度风险 0gNwC~IA8
99.the risk of incorrect rejection 误拒风险 _Y@'<S.
100. the risk of incorrect acceptance 误受风险 [
bv>(a_,
101.working trial balance 试算平衡表 Zw(*q?9\
102.index and cross-referencing 索引和交叉索引 rAqg<fR*
103.cash receipt 现金收入 TbyQ'MbUv
104.cash disbursement 现金支出 :nki6Rkowt
105.bank statement 银行对账单 12)~PIaF
106.bank reconciliation 银行存款余额调节表 b~\gV_Z
107.balance sheet date 资产负债表日 dtJaQ`
108.net realizable value 可变现净值 /'U/rjb_h{
109.storeroom 仓库
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110.sale invoice 销售发票 wc-H`S|@
111.price list 价目表 @+A`n21,O
112.positive confirmation request 积极式询证函 ]/;0
113.negative confirmation request 消极式询证函 |6LC>'
114.purchase requisition 请购单 $^R[t;
115.receiving report 验收报告 EgIFi{q=0
116.gross margin 毛利 k,0RpE
117.manufacturing overhead 制造费用 xM85^B'
118.material requisition 领料单 v ?@Ys+V
119.inventory-taking 存货盘点 [.tqgU
120.bond certificate 债券 Ikiv+Fq(
121.stock certificate 股票 s+?r4t3H!
122.audit report 审计报告 ai"Kd=R
123.entity 被审计单位 {UT>>
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124.addressee of the audit report 审计报告的收件人 <rc3&qmd
125.unqualified opinion 无保留意见 YIs (Q
126.qualified opinion 保留意见 *,1^{mb
127.disclaimer of opinion 无法表示意见 PQAN ,d
128.adverse opinion 否定意见 >
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A (1)ABC 作业基础成本计算 ?}^e,.M0?s
A (2)absorbed overhead 已吸收制造费用 ]dk44,EL
A (3)absorption costing 吸收成本计算 qA:CV(Z
A (4)account 账户,报表 Mj5=t:MI
A (5)accounting postulate 会计假设 -)@DH;[tb
A (6)accounting series release 会计公告文件 ) ^PY-~o[
A (7)accounting valuation 会计计价 Vf6lu)Zc1
A (8)account sale 承销清单 +GMM&6<
A (9)accountability concept 经营责任概念 6
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A (10)accountancy 会计职业 !]qwRB$5
A (11)accountant 会计师 ]t_AXKd
A (12)accounting 会计 UMUr"-l =
A (13)agency cost 代理成本 c>d+q9M
A (14)accounting bases 会计基础 }S'+Ytea
A (15)accounting manual 会计手册 }_}C ^
A (16)accounting period 会计期间 FCQI fJ#
A (17)accounting policies 会计方针 ' U {?"FP
A (18)accounting rate of return 会计报酬率 M=n!tVlCV
A (19)accounting reference date 会计参照日 )ARfI)<1b
A (20)accounting reference period 会计参照期间 $Hqm 09w
A (21)accrual concept 应计概念 hf P}+on%
A (22)accrual expenses 应计费用 4lC:svF
A (23)acid test ration 速动比率(酸性测试比率) c:"*MM RC
A (24)acquisition 购置 @u3K.}i:g
A (25)acquisition accounting 收购会计 ]qL#/
A (26)activity based accounting 作业基础成本计算 ?1}1uJMj-
A (27)adjusting events 调整事项 2J rr;"r
A (28)administrative expenses 行政管理费 Sai_rNRWB
A (29)advice note 发货通知 {6'5K
U*RH
A (30)amortization 摊销 :
:8UVLX
A (31)analytical review 分析性检查 Oa\!5Pw1
A (32)annual equivalent cost 年度等量成本法 nab:y(]$/
A (33)annual report and accounts 年度报告和报表 tUv@4<~,/
A (34)appraisal cost 检验成本 DIodQkF
A (35)appropriation account 盈余分配账户 q5:-?|jXJ
A (36)articles of association 公司章程细则 A- IpE
A (37)assets 资产 YTxUKE:
A (38)assets cover 资产保障 -wlob`3
A (39)asset value per share 每股资产价值 HH+NNSRO
A (40)associated company 联营公司 34U/"+|z
A (41)attainable standard 可达标准 K^?yD
/lDW5
;d
A (42)attributable profit 可归属利润 `ysPEwA|
A (43)audit 审计 K97lP~Hu
A (44)audit report 审计报告 *ghkw9/
A (45)auditing standards 审计准则 CF>k_\/Bj
A (46)authorized share capital 额定股本 eSoOJ[&$
A (47)available hours 可用小时 j#y_#
A (48)avoidable costs 可避免成本
' ^gF
B (49)back-to-back loan 易币贷款 ULMG"."IH
B (50)backflush accounting 倒退成本计算 \ntmD?kA
B (51)bad debts 坏帐 9+h9]T:9
B (52)bad debts ratio 坏帐比率 Ps Qq^/
B (53)bank charges 银行手续费 c3&F\3
B (54)bank overdraft 银行透支 VkhZt7]K}B
B (55)bank reconciliation 银行存款调节表 "Q'#V!
B (56)bank statement 银行对账单 u].=b$wHHM
B (57)bankruptcy 破产 ?mS798=f
B (58)basis of apportionment 分摊基础 A{\7HV 5
B (59)batch 批量 cEi{+rfZd|
B (60)batch costing 分批成本计算 `R0>;TdT
B (61)beta factor B(市场)风险因素 fGb(=l
B (62)bill 账单 %Nd|VAe
B (63)bill of exchange 汇票 _ZIaEJjH/
B (64)bill of landing 提单 )y'`C@ijI
B (65)bill of materials 用料预计单 *aS|4M-
B (66)bill payable 应付票据 xeo;4c#S5
B (67)bill receivable 应收票据 zC!]bWsD
B (68)bin card 存货记录卡 o1MI&}r
B (69)bonus 红利 1
gts=g.
B (70)book-keeping 薄记 FIlw
B (71)Boston classification 波士顿分类 lF5;Kc
B (72)breakeven chart 保本图 :ZL;wtT
B (73)breakeven point 保本点 wwnc
B (74)breaking-down time 复位时间 -'3vQXj&
B (75)budget 预算 n_AW0i.
B (76)budget center 预算中心 !Zgb|e8<
B (77)budget cost allowance 预算成本折让 vTQQd@
B (78)budget manual 预算手册 ?c"No|@+
B (79)budget period 预算期间 t*zve,?}
B (80)budgetary control 预算控制 cQzd0X
B (81)budgeted capacity 预算生产能力 |OF<=GGO+
B (82)burden 制造费用 QE)I7(
B (83)business center 经营中心 XJ?|\=]
B (84)business entity 营业个体 e'(n ^_$nl
B (85)business unit 经营单位 ?,]%V1(@V`
B (86)buy-out management 管理性购买产权 6g29!F`y
B (87)by-product 副产品 DUEA"m h
C (88)called-up share capital 催缴股本 Ud^+a H
C (89)capacity 生产能力 2
W|4
C (90)capacity ratios 生产能力比率 ii2X7Q
C (91)capital 资本 1sYwFr 5
C (92)capital assets pricing model资本资产计价模式 =r3Yt9
C (93)capital commitment 承诺资本
zN#$eyt
C (94)capital employed 已运用的资本 N'Ywn}!js
C (95)capital expenditure 资本支出 C"k8M\RW?
C (96)capital expenditureauthorization 资本支出核准 Dd<gYPC
C (97)capital expenditure control 资本支出控制
<tuh%k
C (98)capital expenditure proposal资本支出申请 pnca+d
C (99)capital funding planning 资本基金筹集计划
N~EM`d
C (100)capital gain 资本收益 f,d @*E
C (101)capital investment appraisal资本投资评估 \yNjsG@,
C (102)capital maintenance 资本保全 I?J$";A
C (103)capital resource planning 资本资源计划 &E.0!BuqV
C (104)capital surplus 资本盈余 iBwl(,)?m2
C (105)capital turnover 资本周转率 /$\yAOA'y
C (106)card 记录卡 6S])IA&VJ
C (107)cash 现金 yx3M0Qo
C (108)cash account 现金账户 5oGnPF
C (109)cash book 现金账薄 ipjl[
C (110)cash cow 金牛产品 [esjR`u
C (111)cash flow 现金流量 <5@+:7Dv
C (112)cash discounted 现金贴现 2U2=ja9:Y
C (113)cash flow budget 现金流量预算 5b0Ipg
C (114)cash flow statement 现金流量表 0?BT*
C (115)cash ledger 现金分类账 %FT F
C (116)cash limit 现金限额 -0YS$v%au>
C (117)CCA 现时成本会计 p+snBaAo}
C (118)center 中心
bnUpH3
C (119)changeover time 变更时间 (03m%\
C (120)chartered entity 特许经济个体 Ayc}uuu
C (121)cheque 支票 )_NQ*m
C (122)cheque register 支票登记薄 L:%ek3SOz
C (123)coin analysis 零钱分类 "@Ra>qb
C (124)classification 分类 DC]FY|ff
C (125)clock card 工时卡 7`6n]4e
C (126)code 代码 L7G':oA_`p
C (127)commitment accounting 承诺确认会计 1{_tV^3
@
C (128)common cost 共同成本 ZL #4X*zT
C (129)company limited byguarantee 有限担保责任公司 h\Op|#gIT
C (130)company limited shares 股份有限公司 @NlnZfMu
C (131)competitive position 竞争能力状况 [Rs5hO
C (132)concept 概念 yb*
SD!
C (133)conglomerate 跨行业企业 92]>"
C (134)consistency concept 一致性概念 yi"V'Us
C (135)consolidated accounts 合并报表 =4\|'V15
C (136)consolidation accounting 合并会计 %LXk9K^]e
C (137)consortium 财团 @Q!f^
C (138)contingency plan 应急计划 ~/!Zh
C (139)contingent liabilities 或有负债 _ p?lRU8
C (140)continuous operation 连续生产 igOjlg_Q
C (141)contra 抵消 vs{i2!^
C (142)contract cost 合同成本 E$ q/4
C (143)contract costing 合同成本计算 '-D-H}%;}M
C (144)contribution 贡献毛益 /jC0[%~jV
C (145)contribution centre 贡献中心 1'"o; a]k/
C (146)contribution chart 贡献图 !a[
voUS
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 AQ32rJT8c`
C (148)contribution to salesration 贡献毛益对销售比率 Axk
p
C (149)control 控制 {b<p~3%+Hc
C (150)control account 控制帐户 HO41)m+&
C (151)control limits 控制限度 LZ|G" 5X[
C (152)controllability concept 可控制概念 .Ig`v
C (153)controllable cost 可控制成本 YMIDV-
C (154)conversion cost 加工成本 ',z'.t
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 isj<lnQ
C (156)corporate appraisal 公司评估 .P# c/SQp
C (157)corporate planning 公司计划 K~+y<z E
C (158)corporate social reporting 公司社会报告 O1JGv8Nr
C (159)corporation 股份公司 ;pU9ov4)
C (160)cost 成本 :V HJD
C (161)cost account 成本帐户 ='pssdB
C (162)cost accounting 成本会计 YCeE?S1gk3
C (163)cost accounting manual 成本手册 Um9!<G=;
C (164)cost accounts calendar 成本报表的日历时间 [m|\N
C (165)cost adjustment 成本调整 RB\>$D
C (166)cost allocation 成本分配 yT-m9$^v
C (167)cost apportionment 成本分摊 \kzxt/Ow
C (168)cost attribution 成本归属 xHJ+!
C (169)cost audit 成本审计 #fG!dD42
C (170)cost behaviour 成本性态 W`eYd|+C
C (171)cost benefit analysis 成本效益分析 'hVOK(o0
C (172)cost center 成本中心 {3$ge
C (173)cost driver 成本动因