:VLYF$|
c++q5bg@)
注会《审计》英语常用词汇 U6y`:G;.
Sq:J'%/z
0"ooHP$1
1.audit 审计 Wt=@6w&
2.attestation 鉴证 6UL9+9[C
3.credibility 可信赖程度 obPG]*3
4.audit of financial statements 财务报表审计 NzeiGj
5.agreed-upon procedures 执行商定程序 9]1LwX!M2
6.high levels of assurance 高水平保证 ]mgpd}Y
7.compilation 编制 f/4DFs{
8.reliability 可靠性 n.R
"n9v`
9.relevance 相关性 BNFYUcVP
10.professional skepticism 职业谨慎 iM6(bmc.
11.objectivity 客观性 2iOYC0`!
12. professional competence 专业胜任能力
:Gx5vo
13.Senior/CPA-in-charge 项目经理 ~`B]G
14.audit engagement letter 业务约定书 {zLgLBM
15.recurring audit 连续审计 h^''ue"
16.the client 委托人 %T\2.vl
17.change CPA 更换注册会计师 #v9+9X`1L
18.the existing CPA 现任注册会计师 {K?e6-N(z
19.the successor CPA 后任注册会计师 T7O)
20.the preceding CPA前任注册会计师 OjqT5<U
21.issue the audit report 出具审计报告 "pH;0[r]
22.expert 专家 |zd5P
23.the board of directors 董事会 ?C
24.knowledge of the entity‘ s business 了解被审计单位情况 G|"m-.9F
25.assess material misstatement risks评估重大错报风险 D]|{xK C}
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 up0=Y
o@
27.a general knowledge of —— 初步了解―――的情况 v$g\]QS
p
28.a more knowledge of—— 进一步了解的情况 hJz]N$@W
29.the prior year‘s working papers 以前年度工作底稿 peOoZdJd
30.minutes of meeting 会议纪要 J |UFuD
31.business risks 经营风险 oEj$
xm_}
32.appropriateness 适当性 aVr =7PeF
33.accounting estimate 会计估计 FP*kA_z$
34.management representations 管理层声明 nNnfcA&W
35.going concern assumption 持续经营假设 `~41>mM%
36.audit plan 审计计划 b.kV>K"X3
37.significant audit areas 重点审计领域 3a=\$x@
38.error 错误 NmF8BmIj
39.fraud舞弊 Y4X`(\A
40.modified or additional procedures 修改或追加审计程序 a$bE2'cb
41.misappropriation of assets 侵占资产
=Mxu,A
42.transactions without substance 虚假交易 !67xN?b
43.unusual pressures 异常压力 NX:\iJD)1U
44.the suspected noncompliance 涉嫌存在违法行为 l0g+OMt
45.materialiy 重要性 C',uY7}<
46.exceed the materiality level 超过重要性水平 I{.t-3hp
47.approach the materiality level 接近重要性水平 k72NXagh
48.an acceptably low level 可接受水平 Pt-O1$C[
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 Cn5;h(r
50.misstatements or omissions 错报或漏报 ap"pQ[t;
51.aggregate 总计 tT]mMlKJ
52.subsequent events 期后事项
P.1Z@HC
53.adjust the financial statements 调整财务报表 hb)C"q=
54.perform additional audit procedures 实施追加的审计程序 l7IF9b$c
55.audit risk 审计风险 K*4ib/'E a
56.detection risk 检查风险 qG g2 9
57.inappropriate audit opinion 不适当的审计意见 A* Pz-z>z
58.material misstatement 重大的错报 jtE'T}! d
59.tolerable misstatement 可容忍错报 }LLQ+
60.the acceptable level of detection risk 可接受的检查风险 eYUq0~3
61.assessed level of material misstatement risk 重大错报风险的评估水平 S?OCy4dk:
62.simall business 小规模企业 8=?U7aw
63.accounting system 会计系统 [6/8O
64.test of control 控制测试 *Gj`1#Z$
65.walk-through test 穿行测试 PpF`0w=1%l
66.communication 沟通 !:tr\L {
67.flow chart 流程图 Ol|fdQ
68.reperformance of internal control 重新执行 0(&RmR
69.audit evidence 审计证据 fRkx ^u
P
70.substantive procedures 实质性程序 8+32hg@^F
71.assertions 认定 ~d ~oC$=TC
72.esistence 存在 j8rxhToC
73.occurrence 发生 %Q;:nVt
74.completeness 完整性 $*Wa A`(U
75.rights and obligations 权利和义务 &!HG.7AY
76.valuation and allocation 计价和分摊 :7(d6gEL
77.cutoff 截止 2^:iU{
78.accuracy 准确性 C 20VSwd
79.classification 分类 5~E{bW$
80.inspection 检查 +OtD@lD`!
81.supervision of counting 监盘 +"~*L,ken0
82.observation 观察 F5M|QX@-
83.confirmation 函证 &+H\ST(/
84.computation 计算 ;
4Xx5*E
85.analytical procedures 分析程序 [ lK`~MlQ
86.vouch 核对 Z^mQb2e.
87.trace 追查 -_]Ceq/
88.audit sampling 审计抽样 :/RvtmW
89.error 误差 .SOCWznb
90.expected error 预期误差 T|
R!Aw.
91.population 总体 P\z1fscnK
92.sampling risk 抽样风险 #BZ5Mxzj
93.non- sampling risk 非抽样风险 !<b+7A
94.sampling unit 抽样单位 bQI.Qk
95.statistical sampling 统计抽样 !d[]Qt%mA
96.tolerable error 可容忍误差 5-S-r9
97.the risk of under reliance 信赖不足风险 WE-+WC!!:
98.the risk of over reliance 信赖过度风险 x`'s
99.the risk of incorrect rejection 误拒风险 BIg2`95F|
100. the risk of incorrect acceptance 误受风险 ]@ Vp:RGMr
101.working trial balance 试算平衡表 st#^pWL
102.index and cross-referencing 索引和交叉索引 F*NHy.Y
103.cash receipt 现金收入 |I|,6*)xg
104.cash disbursement 现金支出 6{fo.M?
105.bank statement 银行对账单 f}?pY"yvO
106.bank reconciliation 银行存款余额调节表 -OKXfN]
107.balance sheet date 资产负债表日 &._Mh
108.net realizable value 可变现净值 NL!xkcXO
109.storeroom 仓库 w[)HQ1K
110.sale invoice 销售发票 n^l5M^.
111.price list 价目表 ;$qc@)Uwp
112.positive confirmation request 积极式询证函 \\d8ulu
113.negative confirmation request 消极式询证函 %L-{4Z!"sI
114.purchase requisition 请购单 $:onKxVM
115.receiving report 验收报告 0$U\H>r
116.gross margin 毛利 OGq=OW
117.manufacturing overhead 制造费用 zW. Ltz
118.material requisition 领料单 l
SuNZYaO
119.inventory-taking 存货盘点 ]2|KG3t
120.bond certificate 债券 ]J/;Xp
121.stock certificate 股票 ~i>'3j0@k
122.audit report 审计报告 m+ #G*
123.entity 被审计单位 d/YQ6oKU
124.addressee of the audit report 审计报告的收件人 :z|$K^)7Z
125.unqualified opinion 无保留意见 gAsjkNt?
126.qualified opinion 保留意见 e%0IEX
127.disclaimer of opinion 无法表示意见 U-{3HHA
128.adverse opinion 否定意见 j2 >WHh
C?6q]k]r
A (1)ABC 作业基础成本计算 8%MF<
A (2)absorbed overhead 已吸收制造费用 EFu>
A (3)absorption costing 吸收成本计算 Us>
A (4)account 账户,报表 :
>$v@d
A (5)accounting postulate 会计假设 /~?[70B}E
A (6)accounting series release 会计公告文件 avXBCvP+h
A (7)accounting valuation 会计计价 eV0eMDY5
A (8)account sale 承销清单 &@PAv5iNf
A (9)accountability concept 经营责任概念 hWX4
P
A (10)accountancy 会计职业 Ku3NE-)
A (11)accountant 会计师 i/C0
(!
A (12)accounting 会计 "#Q"gC.K
A (13)agency cost 代理成本 X-j<fX_
A (14)accounting bases 会计基础 Vu<mOuh
A (15)accounting manual 会计手册 9G6auk.m.O
A (16)accounting period 会计期间 0zA:?}
A (17)accounting policies 会计方针 %fh-x(4v
A (18)accounting rate of return 会计报酬率 |I.5]r-EK
A (19)accounting reference date 会计参照日 $u)#-X;x
A (20)accounting reference period 会计参照期间 .Lm`v0'w
A (21)accrual concept 应计概念 s:tWEgZk?
A (22)accrual expenses 应计费用 li}>xDSQ4
A (23)acid test ration 速动比率(酸性测试比率) V:AA{<
A (24)acquisition 购置 e.!~7c_z?
A (25)acquisition accounting 收购会计 =v{ R(IX%
A (26)activity based accounting 作业基础成本计算 b}hQU~,E
A (27)adjusting events 调整事项 fECm
ELd
A (28)administrative expenses 行政管理费 P1`YbLER5
A (29)advice note 发货通知 t*c_70|@k
A (30)amortization 摊销 ;;EFiaA
A (31)analytical review 分析性检查 ,%y!F3m
A (32)annual equivalent cost 年度等量成本法 T7M
];@q
A (33)annual report and accounts 年度报告和报表 mVT[:a3
A (34)appraisal cost 检验成本 P>|sCF
A (35)appropriation account 盈余分配账户 DuC_uNJ
A (36)articles of association 公司章程细则 a]I~.$G
A (37)assets 资产 /j\.~=,_
A (38)assets cover 资产保障 ?.nD!S@
A (39)asset value per share 每股资产价值 @\=4 Rin/q
A (40)associated company 联营公司 +^4HCyW
A (41)attainable standard 可达标准 P;ZVv{mT
8%b-.O:_$
A (42)attributable profit 可归属利润 YsRq.9Mr
A (43)audit 审计 SQJ4}w>i
A (44)audit report 审计报告 ORfMp'uP=
A (45)auditing standards 审计准则 YD5mJ[1t"2
A (46)authorized share capital 额定股本 4HGR-S/
A (47)available hours 可用小时 (~
:ip)v
A (48)avoidable costs 可避免成本 *uF Iw}C/
B (49)back-to-back loan 易币贷款 c{i\F D
B (50)backflush accounting 倒退成本计算 m2F+6G
B (51)bad debts 坏帐 3C#Sr6
B (52)bad debts ratio 坏帐比率 [Lf8*U"
B (53)bank charges 银行手续费 z_Pq5
B (54)bank overdraft 银行透支 3gW+|3E
B (55)bank reconciliation 银行存款调节表 Q1DiEg
B (56)bank statement 银行对账单 o~VZ%B
B (57)bankruptcy 破产 p.vxrk`c
B (58)basis of apportionment 分摊基础 X
BTjb
B (59)batch 批量 Z&GjG6t
B (60)batch costing 分批成本计算 ?"p.Gy)
B (61)beta factor B(市场)风险因素 _P=L| U#C
B (62)bill 账单 "s\himoa
B (63)bill of exchange 汇票 ,Aq |IH3j
B (64)bill of landing 提单 3+I"Dm,
B (65)bill of materials 用料预计单 k_ijVfI9
B (66)bill payable 应付票据 [iN\
R+:
B (67)bill receivable 应收票据 |eej}G(,m}
B (68)bin card 存货记录卡 YA8ZB&]En/
B (69)bonus 红利 4/&.N]
B (70)book-keeping 薄记 *47%|bf`
B (71)Boston classification 波士顿分类 -L2%,.E>4
B (72)breakeven chart 保本图 VQ4rEO=t
B (73)breakeven point 保本点 K- TLzoYA
B (74)breaking-down time 复位时间 <\?dPRw2>
B (75)budget 预算 ^
}|$_
B (76)budget center 预算中心 rmhL|!
Y
B (77)budget cost allowance 预算成本折让 E, |OMK#
B (78)budget manual 预算手册 x<
) T,c5Y
B (79)budget period 预算期间 HgOrrewj
B (80)budgetary control 预算控制 FW"gj\
B (81)budgeted capacity 预算生产能力 (w/lZt
B (82)burden 制造费用 9Ljd
or
B (83)business center 经营中心 ,)t/1oQ}>^
B (84)business entity 营业个体 '\Uy;,tu /
B (85)business unit 经营单位 L!:;H,
B (86)buy-out management 管理性购买产权 sW@_q8lG
B (87)by-product 副产品 2S-z$Bi}]
C (88)called-up share capital 催缴股本 Fr,b5 M<L7
C (89)capacity 生产能力 u%n
hQ%
C (90)capacity ratios 生产能力比率 hKN/&P^
C (91)capital 资本 R|!4klb
C (92)capital assets pricing model资本资产计价模式 r} a,
C (93)capital commitment 承诺资本 3}i(i0+
C (94)capital employed 已运用的资本 f,8PPJ:,
C (95)capital expenditure 资本支出 >F;yfv;
C (96)capital expenditureauthorization 资本支出核准 -VZ?
c
C (97)capital expenditure control 资本支出控制 Yr 1k\q
C (98)capital expenditure proposal资本支出申请 4,7W*mr3(
C (99)capital funding planning 资本基金筹集计划 ~@'DYZb-
H
C (100)capital gain 资本收益 mUwGr_)wj
C (101)capital investment appraisal资本投资评估 $Q56~AP
C (102)capital maintenance 资本保全 7u[$
C (103)capital resource planning 资本资源计划 bN.U2 %~!
C (104)capital surplus 资本盈余 lC=T{rR
C (105)capital turnover 资本周转率 Zex`n:Wl?j
C (106)card 记录卡 8|IlJiJ~v
C (107)cash 现金 | <
- t
C (108)cash account 现金账户 W^1)70<y
C (109)cash book 现金账薄 )<^G]ajn
C (110)cash cow 金牛产品 wL"
2Cm
C (111)cash flow 现金流量 QZ_8r#2x
C (112)cash discounted 现金贴现 |=s jGf
C (113)cash flow budget 现金流量预算 rA1;DSw6E[
C (114)cash flow statement 现金流量表 ~{np G
C (115)cash ledger 现金分类账 604^~6
C (116)cash limit 现金限额 !+ ??3-q
C (117)CCA 现时成本会计 C'fQ Z,r-v
C (118)center 中心 &uG@I=}TIY
C (119)changeover time 变更时间 Y
j>ezFo
C (120)chartered entity 特许经济个体 8fQaMn4V
C (121)cheque 支票 KvuM{UI5
C (122)cheque register 支票登记薄 ;%$wA5"2M
C (123)coin analysis 零钱分类 z]=jer
C (124)classification 分类 ^%m~V LH
C (125)clock card 工时卡 5t[7taLX\
C (126)code 代码 QhmOO-Z?
C (127)commitment accounting 承诺确认会计 -^= JKd&p
C (128)common cost 共同成本 .jbT+hhM
C (129)company limited byguarantee 有限担保责任公司 3("E5lI(g:
C (130)company limited shares 股份有限公司 5*r5?n
e
C (131)competitive position 竞争能力状况 D>"!7+t|@a
C (132)concept 概念 ?F@X>zR2
C (133)conglomerate 跨行业企业 /
7yd&6`I
C (134)consistency concept 一致性概念 q|N4d9/b
C (135)consolidated accounts 合并报表 MF.$E?_R
C (136)consolidation accounting 合并会计 .oxeo0@~
C (137)consortium 财团 d0N/!;
C (138)contingency plan 应急计划 rZG6}<Hx
C (139)contingent liabilities 或有负债 (/3E,6gMk^
C (140)continuous operation 连续生产 N1espc@j
C (141)contra 抵消 ?E.MP7Y#V
C (142)contract cost 合同成本 [fr!J?/@
C (143)contract costing 合同成本计算 EY'
48S
C (144)contribution 贡献毛益
aq%i:};
C (145)contribution centre 贡献中心 A=pyaU`aE
C (146)contribution chart 贡献图 %vjfAdC
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 }n$I #G}\/
C (148)contribution to salesration 贡献毛益对销售比率 Rln@9muXA
C (149)control 控制 :V:siI
Dn
C (150)control account 控制帐户 K&/!3vc
C (151)control limits 控制限度 -v62 s
C (152)controllability concept 可控制概念 gl!F)RdH
C (153)controllable cost 可控制成本 rJ fO/WK
C (154)conversion cost 加工成本 +{"w5o<CO
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 CeW}zkcT
C (156)corporate appraisal 公司评估 .Sjg
C (157)corporate planning 公司计划 %pr}Xs(-f
C (158)corporate social reporting 公司社会报告 E sx`UG|
C (159)corporation 股份公司 3B[u2o>
C (160)cost 成本 pJ H@v
&a
C (161)cost account 成本帐户 `NARJ9M
C (162)cost accounting 成本会计 EF[I@voc
C (163)cost accounting manual 成本手册 jinXK
C (164)cost accounts calendar 成本报表的日历时间 &Vmx<w
C (165)cost adjustment 成本调整 C?lZu\L
C (166)cost allocation 成本分配 yU< "tg E
C (167)cost apportionment 成本分摊 {
^
@c96&
C (168)cost attribution 成本归属 m0+'BC{$u
C (169)cost audit 成本审计 '=]|"
C (170)cost behaviour 成本性态 W3-g]#\?
C (171)cost benefit analysis 成本效益分析 yu@u0vlc
C (172)cost center 成本中心 ^<QF*!
C (173)cost driver 成本动因