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注会《审计》英语常用词汇
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1.audit 审计 tx)OJY
2.attestation 鉴证 w5Z2N[hy
3.credibility 可信赖程度 8 >dq=0:
4.audit of financial statements 财务报表审计 4L11P
5.agreed-upon procedures 执行商定程序 wO!%
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6.high levels of assurance 高水平保证 \gP. \
7.compilation 编制 S|) J{~QH
8.reliability 可靠性 A`Q
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9.relevance 相关性 j $0zD:ppW
10.professional skepticism 职业谨慎 IO6MK&R
11.objectivity 客观性 W/a,.M
12. professional competence 专业胜任能力 zM\IKo_"
13.Senior/CPA-in-charge 项目经理 <L2GUX36#
14.audit engagement letter 业务约定书 *LEu=3lp%>
15.recurring audit 连续审计 Md?a
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16.the client 委托人 pd7O`.3
17.change CPA 更换注册会计师 >*{:l,LH
18.the existing CPA 现任注册会计师 15JsmA*Q
19.the successor CPA 后任注册会计师 O&52o]k5l
20.the preceding CPA前任注册会计师 _ flgQ
21.issue the audit report 出具审计报告 n{z8Ao%
22.expert 专家 lh~<s2[R
2
23.the board of directors 董事会 *F|i&2
24.knowledge of the entity‘ s business 了解被审计单位情况 /t$*W\PL@
25.assess material misstatement risks评估重大错报风险 j7,13,t1-
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 F6DxvyANr
27.a general knowledge of —— 初步了解―――的情况 InP[yFV-z
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 |FjBKj
30.minutes of meeting 会议纪要 xg{VP7
31.business risks 经营风险 e$H|MdYIA
32.appropriateness 适当性 Fdr*xHx$P
33.accounting estimate 会计估计 / Z1Wy-Z
34.management representations 管理层声明 A3<^ U
35.going concern assumption 持续经营假设 xl|ghjn
36.audit plan 审计计划 89db5Dx
37.significant audit areas 重点审计领域 4p?+LdL
38.error 错误 A0UV+ -PP
39.fraud舞弊 k+f1sV[4}
40.modified or additional procedures 修改或追加审计程序 r)c+".0d^
41.misappropriation of assets 侵占资产 ,RR;VKj
42.transactions without substance 虚假交易 ^uM_b
43.unusual pressures 异常压力 i]LU4y%'
44.the suspected noncompliance 涉嫌存在违法行为 fJvr+4i4k
45.materialiy 重要性 tI"wVr
46.exceed the materiality level 超过重要性水平 u/;_?zI
47.approach the materiality level 接近重要性水平 ypgliq(
48.an acceptably low level 可接受水平 F9F" F
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 ZMP?'0h=
50.misstatements or omissions 错报或漏报 <|B$dz?r
51.aggregate 总计 {qY3L8b
52.subsequent events 期后事项 3,%nkW
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 8?A@/
55.audit risk 审计风险 eSJAPU(D
56.detection risk 检查风险 [y_yPOv
57.inappropriate audit opinion 不适当的审计意见 VtD@&N
58.material misstatement 重大的错报 Th.3j's
59.tolerable misstatement 可容忍错报 0&.LBv8
60.the acceptable level of detection risk 可接受的检查风险 YomwjKyuP
61.assessed level of material misstatement risk 重大错报风险的评估水平 sWp{Y.
62.simall business 小规模企业 G% o7BX
63.accounting system 会计系统 <zfO1~^
64.test of control 控制测试 b=V)?"e-
65.walk-through test 穿行测试 *iPs4Es-
66.communication 沟通 PG\\V$}A(
67.flow chart 流程图 +[>yO _}
68.reperformance of internal control 重新执行 *Ro8W-+
69.audit evidence 审计证据 ^xzE^"G6
70.substantive procedures 实质性程序 Xs{/}wc.q;
71.assertions 认定 FP.(E9
72.esistence 存在 UEN YJ*tnP
73.occurrence 发生 #"=%b
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74.completeness 完整性 FAH[5VDr%
75.rights and obligations 权利和义务 /;z
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76.valuation and allocation 计价和分摊 :yd=No@
77.cutoff 截止 s.<olxXRW
78.accuracy 准确性 7^n,Tig
79.classification 分类 Z'voCWCd
80.inspection 检查 qJ#L
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81.supervision of counting 监盘 kqjxJ5
82.observation 观察 E6,`Ld;c[
83.confirmation 函证 7~nIaT
84.computation 计算 2q2p=H>&
85.analytical procedures 分析程序 ;+S2h-4
86.vouch 核对 Rh!L'?C
87.trace 追查 Wpiv1GZ%c8
88.audit sampling 审计抽样 B)(p9]q
89.error 误差 i)A`Vpn
90.expected error 预期误差 Z)C:]}Ex
91.population 总体 .q
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92.sampling risk 抽样风险 XMjI}SPG
93.non- sampling risk 非抽样风险 gn-=##fT:i
94.sampling unit 抽样单位 oA(. vr
95.statistical sampling 统计抽样 @C!JtgO%
96.tolerable error 可容忍误差 trID#DT~
97.the risk of under reliance 信赖不足风险 *uk\O]
98.the risk of over reliance 信赖过度风险 ]hCWe0F
99.the risk of incorrect rejection 误拒风险 dM);LT8@
100. the risk of incorrect acceptance 误受风险 c@0l-R{q
101.working trial balance 试算平衡表 v 1`bDS?*Q
102.index and cross-referencing 索引和交叉索引 1C^HCIH7J
103.cash receipt 现金收入 )_Z]=5Ds
104.cash disbursement 现金支出 j<.
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105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 AlPL;^Y_l
107.balance sheet date 资产负债表日 aRFi0h
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108.net realizable value 可变现净值 A5 &>!y
109.storeroom 仓库 J>,'P^
110.sale invoice 销售发票 eY
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111.price list 价目表 V Z4nAG
112.positive confirmation request 积极式询证函 ~
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113.negative confirmation request 消极式询证函 TMnT#ypf<5
114.purchase requisition 请购单 8eg2o$k_,#
115.receiving report 验收报告 e
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116.gross margin 毛利 {Sd@u$&
117.manufacturing overhead 制造费用 AxG?zBTFx
118.material requisition 领料单 z/c'Z#w%
119.inventory-taking 存货盘点 e8WPV
120.bond certificate 债券 *@b~f&Lx6
121.stock certificate 股票 %8bFQNd
122.audit report 审计报告 ONg<
123.entity 被审计单位 oT9XJwqnv
124.addressee of the audit report 审计报告的收件人 DYy@t^sC
125.unqualified opinion 无保留意见 qiwQUm{
126.qualified opinion 保留意见 YyX^lL_
127.disclaimer of opinion 无法表示意见 ~|$) 1
128.adverse opinion 否定意见 [4V|UvKz
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A (1)ABC 作业基础成本计算 J8`1V`$
A (2)absorbed overhead 已吸收制造费用 m \R@.jkZ
A (3)absorption costing 吸收成本计算 XY$cx~
A (4)account 账户,报表 ;n:H6cp
A (5)accounting postulate 会计假设 #=)?s
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A (6)accounting series release 会计公告文件 hs -}:^S`
A (7)accounting valuation 会计计价 DbPBgD>Q
A (8)account sale 承销清单 ul5::
A (9)accountability concept 经营责任概念 DcFV^8O&
A (10)accountancy 会计职业 {4
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A (11)accountant 会计师 L@^!(
A (12)accounting 会计 v]d?6g
A (13)agency cost 代理成本 B<|q{D$N/
A (14)accounting bases 会计基础 )nbyV a
A (15)accounting manual 会计手册 MO(5-R`
A (16)accounting period 会计期间 //4p1^%
A (17)accounting policies 会计方针
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A (18)accounting rate of return 会计报酬率 2yVGEp^
A (19)accounting reference date 会计参照日 mtHi9).,y|
A (20)accounting reference period 会计参照期间 /M{)k_V
A (21)accrual concept 应计概念 $)i"[
A (22)accrual expenses 应计费用 SbQ{ >
A (23)acid test ration 速动比率(酸性测试比率) <)0LwkFtB
A (24)acquisition 购置 <iY 9cV|}3
A (25)acquisition accounting 收购会计 ;#Crh}~
A (26)activity based accounting 作业基础成本计算 QtO[g
A (27)adjusting events 调整事项 sVZ}nq{
A (28)administrative expenses 行政管理费
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A (29)advice note 发货通知 l*V72!Mv
A (30)amortization 摊销
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A (31)analytical review 分析性检查 '&o>
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A (32)annual equivalent cost 年度等量成本法 u.xA}yVS
A (33)annual report and accounts 年度报告和报表 F0o18k_"
A (34)appraisal cost 检验成本 YRT}fd>R&
A (35)appropriation account 盈余分配账户 _tg3%X]
A (36)articles of association 公司章程细则 Ug[F3J|Mu
A (37)assets 资产 :L+zUlsf
A (38)assets cover 资产保障 H603L|4
A (39)asset value per share 每股资产价值 EZNB`gO
A (40)associated company 联营公司 U]R|ej
A (41)attainable standard 可达标准 B+e~k?O] 1
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A (42)attributable profit 可归属利润 H"Em|LX^
A (43)audit 审计 EWvid4QEi
A (44)audit report 审计报告 W1M/Z[h6)5
A (45)auditing standards 审计准则 y5opdIaT
A (46)authorized share capital 额定股本 jl?y}
A (47)available hours 可用小时 9ixnf=$Jp
A (48)avoidable costs 可避免成本 *Sp O|*'
B (49)back-to-back loan 易币贷款 hJtghG6v
B (50)backflush accounting 倒退成本计算 jind!@}!
B (51)bad debts 坏帐 Q0oDl8~
B (52)bad debts ratio 坏帐比率 hc~#l #
B (53)bank charges 银行手续费 =F;^^VX
B (54)bank overdraft 银行透支 QH56
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B (55)bank reconciliation 银行存款调节表 }Q,C;!'"
B (56)bank statement 银行对账单 {N8rZ [Oo
B (57)bankruptcy 破产 9R<J$e
B (58)basis of apportionment 分摊基础 boHm1hPKS
B (59)batch 批量 _M[[o5{
B (60)batch costing 分批成本计算 s?gXp{O?X
B (61)beta factor B(市场)风险因素 @x\gk5
B (62)bill 账单 vcUM]m8k
B (63)bill of exchange 汇票 }N=zn7W
B (64)bill of landing 提单 W71#NjM2Z
B (65)bill of materials 用料预计单 [O =)FiY-
B (66)bill payable 应付票据 os0"haOI9h
B (67)bill receivable 应收票据 \}_7^)S;
B (68)bin card 存货记录卡 Ffqn|}gb
B (69)bonus 红利 :y)&kJpleP
B (70)book-keeping 薄记 N/SB}Fj
B (71)Boston classification 波士顿分类 $[9V'K
B (72)breakeven chart 保本图 mm~o%1|WR
B (73)breakeven point 保本点 E!]rh,mYK
B (74)breaking-down time 复位时间 2LK*Cv[
B (75)budget 预算 {Eb2<;1o{
B (76)budget center 预算中心 Sr-^faL
B (77)budget cost allowance 预算成本折让 >!WBlSy
B (78)budget manual 预算手册 D_`)T;<Sp
B (79)budget period 预算期间 a~
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B (80)budgetary control 预算控制 GVPEene
B (81)budgeted capacity 预算生产能力 l=G#gKE
B (82)burden 制造费用 <Ucfd
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B (83)business center 经营中心 pPqbD}p
B (84)business entity 营业个体 XT;IEZQZ
B (85)business unit 经营单位 {d5ur@G1
B (86)buy-out management 管理性购买产权 &ppZRdq]
B (87)by-product 副产品 s#CEhb
C (88)called-up share capital 催缴股本 E~U|v'GCd
C (89)capacity 生产能力 eFI9S.6
C (90)capacity ratios 生产能力比率 hQrsZv:Q
C (91)capital 资本 (
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C (92)capital assets pricing model资本资产计价模式 uTFEI.N
C (93)capital commitment 承诺资本 3xR#,22:}
C (94)capital employed 已运用的资本 G?X,Y\Lp
C (95)capital expenditure 资本支出
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C (96)capital expenditureauthorization 资本支出核准 i7E7%~S
C (97)capital expenditure control 资本支出控制 k{&E}:A
C (98)capital expenditure proposal资本支出申请 e(5Px!B
C (99)capital funding planning 资本基金筹集计划 d3hTz@JY
C (100)capital gain 资本收益 jT_Tx\k
C (101)capital investment appraisal资本投资评估 gG|
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C (102)capital maintenance 资本保全 nWg)zj:
C (103)capital resource planning 资本资源计划 }E]&13>r
C (104)capital surplus 资本盈余 &_TjRj"
C (105)capital turnover 资本周转率 15yV4wHr
C (106)card 记录卡 T_
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C (107)cash 现金 X_
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C (108)cash account 现金账户 [1X5r<(W5
C (109)cash book 现金账薄 c35vjYQx0
C (110)cash cow 金牛产品 dQoMAsxzM
C (111)cash flow 现金流量 246!\zf
C (112)cash discounted 现金贴现 }tg n1xpx
C (113)cash flow budget 现金流量预算 `9NnL.w!
C (114)cash flow statement 现金流量表 [WSIC *|;
C (115)cash ledger 现金分类账 >.sN?5}y
C (116)cash limit 现金限额 "!eT
C (117)CCA 现时成本会计 i(#c
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C (118)center 中心 P_Ja?)GT
C (119)changeover time 变更时间 6R,b 8
C (120)chartered entity 特许经济个体 fu;B ?mIn
C (121)cheque 支票 .EELR]`y7I
C (122)cheque register 支票登记薄 8?R_O}U
C (123)coin analysis 零钱分类 UjK&`a;V
C (124)classification 分类 LU=)\U@Q
C (125)clock card 工时卡 / =<ul-K
C (126)code 代码 +=xRr?F
C (127)commitment accounting 承诺确认会计 e;Z`&
C (128)common cost 共同成本 _P
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C (129)company limited byguarantee 有限担保责任公司 M?CMN.Dw
C (130)company limited shares 股份有限公司 ^vz@d+\Kd
C (131)competitive position 竞争能力状况 _ o3}Ly}
C (132)concept 概念 QAw,X Z.K^
C (133)conglomerate 跨行业企业 #.xTAvD
C (134)consistency concept 一致性概念 TniKH(w/
C (135)consolidated accounts 合并报表 J<O_N~$$*
C (136)consolidation accounting 合并会计 Q2PwO;E.`C
C (137)consortium 财团 y`dzo`f
C (138)contingency plan 应急计划 Y3&ecEE
C (139)contingent liabilities 或有负债 K?I&,t_*R
C (140)continuous operation 连续生产 f@g
C (141)contra 抵消 ${2fr&Tp
C (142)contract cost 合同成本 i`spM<iR.
C (143)contract costing 合同成本计算 -JQg{A
C (144)contribution 贡献毛益 n[-!Jp[
C (145)contribution centre 贡献中心 !Z)^c&
C (146)contribution chart 贡献图 H!=BjU1Pmg
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Ez-o*&
C (148)contribution to salesration 贡献毛益对销售比率 0_.hU^fP
C (149)control 控制 U /Fomu
C (150)control account 控制帐户 9D21e(7X
C (151)control limits 控制限度 Hvk?(\x
C (152)controllability concept 可控制概念 U$Z}<8
C (153)controllable cost 可控制成本 N/=3B
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C (154)conversion cost 加工成本 ' 1nU[,Wj
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 1MSu])
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C (156)corporate appraisal 公司评估 znRhQ+8;!
C (157)corporate planning 公司计划 3S?+G)qKo
C (158)corporate social reporting 公司社会报告 xUoY|$fI
C (159)corporation 股份公司 C_)>VP
D
C (160)cost 成本 ?Ea"%z*c5
C (161)cost account 成本帐户 7mBL#T2
C (162)cost accounting 成本会计 )UUe5H6Hd0
C (163)cost accounting manual 成本手册 *5)!y
d
C (164)cost accounts calendar 成本报表的日历时间
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C (165)cost adjustment 成本调整 iHB)wC`u
C (166)cost allocation 成本分配 5w9<_W0d
C (167)cost apportionment 成本分摊 2N]s}/l
C (168)cost attribution 成本归属 .@V>p6MV
C (169)cost audit 成本审计 aQFHB!
C (170)cost behaviour 成本性态 E]Q)pZ{Jb
C (171)cost benefit analysis 成本效益分析 0rUf'S
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C (172)cost center 成本中心 *
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C (173)cost driver 成本动因