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注会《审计》英语常用词汇 G{oM2`c'#8
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1.audit 审计 ~w RozV
2.attestation 鉴证 SkA"MhX
3.credibility 可信赖程度 rx;zd ?
4.audit of financial statements 财务报表审计 +UP?M4g
5.agreed-upon procedures 执行商定程序 J)Td'iT(
6.high levels of assurance 高水平保证 b~FmX
7.compilation 编制 (*Y ENT}
8.reliability 可靠性 Cqk6I gw
9.relevance 相关性 sFxciCpN
10.professional skepticism 职业谨慎 r7p>`>_Q\
11.objectivity 客观性 cj/FqU"
12. professional competence 专业胜任能力 b; 4;WtBO
13.Senior/CPA-in-charge 项目经理 bpeWK&
14.audit engagement letter 业务约定书 1YMu\(
15.recurring audit 连续审计 uw@|Y{(K r
16.the client 委托人 mCx6$jz
17.change CPA 更换注册会计师 PK*
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18.the existing CPA 现任注册会计师 1{S"
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19.the successor CPA 后任注册会计师 ;q$O^r~
20.the preceding CPA前任注册会计师 jVu3 !{}
21.issue the audit report 出具审计报告 U9B|u`72
22.expert 专家 2]*2b{gF,
23.the board of directors 董事会 DavG=kvd
24.knowledge of the entity‘ s business 了解被审计单位情况 n_*k
e
25.assess material misstatement risks评估重大错报风险 ysiBru[u
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 /P|jHK|{
27.a general knowledge of —— 初步了解―――的情况 !P0Oq)q
28.a more knowledge of—— 进一步了解的情况 C zvi':
29.the prior year‘s working papers 以前年度工作底稿 }KHdlhD
30.minutes of meeting 会议纪要 Wc$1Re{z
31.business risks 经营风险 *l^%7Wrk
32.appropriateness 适当性 zKk2
>.
33.accounting estimate 会计估计 :
LI*#~'Ka
34.management representations 管理层声明 vH#^ |u
35.going concern assumption 持续经营假设 jM3{A;U2
36.audit plan 审计计划 !(Y23w*
37.significant audit areas 重点审计领域 /P0%4aWu=
38.error 错误 pJ5Sxgv{;
39.fraud舞弊 OsR4oT
40.modified or additional procedures 修改或追加审计程序 lU.@! rGbw
41.misappropriation of assets 侵占资产 R@r"a&{/
42.transactions without substance 虚假交易 # -Ts]4v
43.unusual pressures 异常压力 y85/qg)H^
44.the suspected noncompliance 涉嫌存在违法行为 MLc
c
45.materialiy 重要性 &a
p{|>3
46.exceed the materiality level 超过重要性水平 I%whM~M1+
47.approach the materiality level 接近重要性水平 puz~Rfn#*
48.an acceptably low level 可接受水平 \6xVIQ& 0
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 T!)v9L
50.misstatements or omissions 错报或漏报 2@aVoqrq#
51.aggregate 总计 Bn/{J
52.subsequent events 期后事项 yggQ4y6
53.adjust the financial statements 调整财务报表 |L
4K#
54.perform additional audit procedures 实施追加的审计程序 m>'sM1s
55.audit risk 审计风险 pVt8z|p_;{
56.detection risk 检查风险 $R7n1
57.inappropriate audit opinion 不适当的审计意见 T)]5k3{
58.material misstatement 重大的错报 ><[($Gq`g
59.tolerable misstatement 可容忍错报 /nRi19a%xU
60.the acceptable level of detection risk 可接受的检查风险 7!`
,P
61.assessed level of material misstatement risk 重大错报风险的评估水平 .4~n|d>z
62.simall business 小规模企业 VZ;ASA?;
63.accounting system 会计系统 8hi|F\$_h
64.test of control 控制测试 P-VK=Y1q
65.walk-through test 穿行测试 0p_/eWww-
66.communication 沟通 PK5
xnT:
67.flow chart 流程图 ^~2GhveBV
68.reperformance of internal control 重新执行 +I7n6s\
69.audit evidence 审计证据 iP;X8'< BC
70.substantive procedures 实质性程序 4*_9Gl
71.assertions 认定 5TVDt
72.esistence 存在 n9Z|
69W6>
73.occurrence 发生 l=ZhHON
74.completeness 完整性 nqt;Ge
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75.rights and obligations 权利和义务 c?CjJ}-7
76.valuation and allocation 计价和分摊 |j
niI(
77.cutoff 截止 %9xz[Ng
78.accuracy 准确性 `Xnu("w)
79.classification 分类 V7!x-E/
80.inspection 检查 iU\WV
81.supervision of counting 监盘 9Bl_t}0
82.observation 观察 o64&BpCK
83.confirmation 函证 !h{qO&ZH=
84.computation 计算 1+PLj[;jJ:
85.analytical procedures 分析程序 tQB+_q
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86.vouch 核对 t7("geN]
87.trace 追查 #n7uw
88.audit sampling 审计抽样 d$/BF&n
89.error 误差 }.O2xZ;}]'
90.expected error 预期误差 g6k@E,cI_
91.population 总体 [:
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92.sampling risk 抽样风险 _gjsAbM
93.non- sampling risk 非抽样风险 O/>$kG%ge
94.sampling unit 抽样单位 1y l2i|m+
95.statistical sampling 统计抽样 JB a:))lw
96.tolerable error 可容忍误差 b/ h,qv
97.the risk of under reliance 信赖不足风险 Ft>Abj,6
98.the risk of over reliance 信赖过度风险 67Z|=B!7
99.the risk of incorrect rejection 误拒风险 zo&'2I
100. the risk of incorrect acceptance 误受风险 B i?DmrH
101.working trial balance 试算平衡表 C+$dm)M/q
102.index and cross-referencing 索引和交叉索引 eZ
y)>.6Z
103.cash receipt 现金收入 ?ZDXT2b~~
104.cash disbursement 现金支出 LZV
105.bank statement 银行对账单 K>9]I97g'
106.bank reconciliation 银行存款余额调节表 nM1U=Du
107.balance sheet date 资产负债表日 Zg%U4m:
108.net realizable value 可变现净值 l)fF)\ |;=
109.storeroom 仓库 Z+@"
110.sale invoice 销售发票 eXWiTi@
111.price list 价目表 iTi<X|X
112.positive confirmation request 积极式询证函 b&B<'Wb
113.negative confirmation request 消极式询证函 &C<B=T"I
114.purchase requisition 请购单 qC40/1-m8K
115.receiving report 验收报告 5 @bLDP
116.gross margin 毛利 a= ;7
117.manufacturing overhead 制造费用 I2(5]85&]s
118.material requisition 领料单 d>eVR
119.inventory-taking 存货盘点 1Dg\\aUk
120.bond certificate 债券 /i$E |[
121.stock certificate 股票 i2A>T/?{
122.audit report 审计报告 Xz&Hfs"/J
123.entity 被审计单位 K_',Gd4L
124.addressee of the audit report 审计报告的收件人 Zh]d&Xeq
125.unqualified opinion 无保留意见 f@Rn&&-
126.qualified opinion 保留意见 (Sr&Y1D
127.disclaimer of opinion 无法表示意见 gYfN?A*`_
128.adverse opinion 否定意见 {BKu'A
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A (1)ABC 作业基础成本计算 u[d
R*o0'
A (2)absorbed overhead 已吸收制造费用 :O)\v!Z
A (3)absorption costing 吸收成本计算 \T'uFy9&a
A (4)account 账户,报表 n;)!N
A (5)accounting postulate 会计假设 <ZxxlJS)6
A (6)accounting series release 会计公告文件 ^[Cpu_]D
A (7)accounting valuation 会计计价 9%j_"+<c
A (8)account sale 承销清单 NduvfA4
A (9)accountability concept 经营责任概念 I.A7H'j
A (10)accountancy 会计职业 \,i9 m9;y
A (11)accountant 会计师 z;@;jQ7
A (12)accounting 会计 E!&A[TlX\
A (13)agency cost 代理成本 ]tL9
y<
A (14)accounting bases 会计基础 qP6]}Aj]
A (15)accounting manual 会计手册 DcE)6z#
A (16)accounting period 会计期间 kG/:fP
A (17)accounting policies 会计方针 /Y:&307q
A (18)accounting rate of return 会计报酬率 _?kjIF
A (19)accounting reference date 会计参照日 :
t-a;Q;
A (20)accounting reference period 会计参照期间 R<@s]xX_
A (21)accrual concept 应计概念 }20
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A (22)accrual expenses 应计费用 3~}G~ t
A (23)acid test ration 速动比率(酸性测试比率) Lz's!b
A (24)acquisition 购置 \:-#,( .V
A (25)acquisition accounting 收购会计 /Pv
d[oF
A (26)activity based accounting 作业基础成本计算 }&Un8Rg"h
A (27)adjusting events 调整事项 %eB 0)'
A (28)administrative expenses 行政管理费 RiqYC3Ka
A (29)advice note 发货通知 \:9dt8(-U
A (30)amortization 摊销 lfp[(Ph)9
A (31)analytical review 分析性检查 "i_I<?aGB
A (32)annual equivalent cost 年度等量成本法 1r;]==
A (33)annual report and accounts 年度报告和报表 J^8(h R
A (34)appraisal cost 检验成本 x7)j?2
A (35)appropriation account 盈余分配账户 O|=5+X
A (36)articles of association 公司章程细则 S.1\e"MfI
A (37)assets 资产 ma[%,u`
A (38)assets cover 资产保障 CRf !tsj@
A (39)asset value per share 每股资产价值 A}p mr
A (40)associated company 联营公司 =/Pmi_
A (41)attainable standard 可达标准 !|;^
VTQ V]>|
A (42)attributable profit 可归属利润 ~=9
1K
xf
A (43)audit 审计 +?Vj}p;
A (44)audit report 审计报告 _jg&}HM
A (45)auditing standards 审计准则 VI7f}
A (46)authorized share capital 额定股本 Dn~r~aR$g
A (47)available hours 可用小时 nXPl\|pXt
A (48)avoidable costs 可避免成本 ZDuP|" ^
B (49)back-to-back loan 易币贷款 $51M'Qu
B (50)backflush accounting 倒退成本计算 /8(c^
B (51)bad debts 坏帐 P,U$
X+
B (52)bad debts ratio 坏帐比率 @zo}#.g
B (53)bank charges 银行手续费 s\i:;`l:=5
B (54)bank overdraft 银行透支 i3#To}g5V
B (55)bank reconciliation 银行存款调节表 Tlc3l}B*Z
B (56)bank statement 银行对账单 &<hDl<E
B (57)bankruptcy 破产 A2>rS
B (58)basis of apportionment 分摊基础 Y|JC+Ee
B (59)batch 批量 Syv[[Ek
B (60)batch costing 分批成本计算
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B (61)beta factor B(市场)风险因素 w/_n$hX
B (62)bill 账单 h!.#r*vV
B (63)bill of exchange 汇票 ^*JpdmVhu
B (64)bill of landing 提单 +@*}_%^l"
B (65)bill of materials 用料预计单 z{XN1'/V
B (66)bill payable 应付票据 "c5C0 pK0
B (67)bill receivable 应收票据 C><]o
B (68)bin card 存货记录卡 rP$vZ^/c
B (69)bonus 红利 gwVfiXR4
B (70)book-keeping 薄记 r*?rwtFtg
B (71)Boston classification 波士顿分类 V6l~Aj}/
B (72)breakeven chart 保本图 ?4>uGaU\
B (73)breakeven point 保本点 Sc!]M 5
B (74)breaking-down time 复位时间 XfY~q~f8
B (75)budget 预算 }?[^q
B (76)budget center 预算中心 I#lvaoeN
B (77)budget cost allowance 预算成本折让
T}')QC&wQ
B (78)budget manual 预算手册 VGFWF3s
B (79)budget period 预算期间 Gt;@.jY&
B (80)budgetary control 预算控制 $p_FrN{
B (81)budgeted capacity 预算生产能力 !;Hi9,<#7g
B (82)burden 制造费用 A8Z2o\+
B (83)business center 经营中心 WOqAVd\
B (84)business entity 营业个体 QY14N{]T\p
B (85)business unit 经营单位 P(iZGOKUs=
B (86)buy-out management 管理性购买产权 "p]F q,
B (87)by-product 副产品 5gP<+S#>T
C (88)called-up share capital 催缴股本 @ qFE6!
C (89)capacity 生产能力 cfZG3"
C (90)capacity ratios 生产能力比率 /P_1vQq
C (91)capital 资本 b _Q:v&
C (92)capital assets pricing model资本资产计价模式 gFO|)I N
C (93)capital commitment 承诺资本 nT7{`aaQl
C (94)capital employed 已运用的资本 ?t;>]Wo;
C (95)capital expenditure 资本支出 g;p]lVx=>
C (96)capital expenditureauthorization 资本支出核准 ?l\1n,!:8
C (97)capital expenditure control 资本支出控制 #bRr|`
C (98)capital expenditure proposal资本支出申请 f1eY2UtWQ
C (99)capital funding planning 资本基金筹集计划 JtB"Dh
C (100)capital gain 资本收益 >y
P`8Oq[
C (101)capital investment appraisal资本投资评估 t:A,pT3
C (102)capital maintenance 资本保全 kk`BwRh)d;
C (103)capital resource planning 资本资源计划 1-z*'Ghys
C (104)capital surplus 资本盈余 *7`N^e
C (105)capital turnover 资本周转率 !: e0cV
C (106)card 记录卡 *7L*:g
C (107)cash 现金 1\v$8pP+
C (108)cash account 现金账户 wLa^pI4p ^
C (109)cash book 现金账薄 M :m-i X
C (110)cash cow 金牛产品 2m`4B_g A
C (111)cash flow 现金流量 M~&|-Hm
C (112)cash discounted 现金贴现 5fh@nR
C (113)cash flow budget 现金流量预算 re.%$D@
C (114)cash flow statement 现金流量表 TmN}TMhZ
C (115)cash ledger 现金分类账 ,H{
/@|RW
C (116)cash limit 现金限额 $}[Tj0+:
C (117)CCA 现时成本会计 ~cE; k@
C (118)center 中心 pB
@l+
n^
C (119)changeover time 变更时间 %9_wDfw~
C (120)chartered entity 特许经济个体 >.R6\>N%
C (121)cheque 支票 4SG22$7 W
C (122)cheque register 支票登记薄 !U02>X
C (123)coin analysis 零钱分类 |pIA9/~Z
C (124)classification 分类
":,HY)z
C (125)clock card 工时卡 YK#
QH"}
C (126)code 代码 Kuh! b`9
C (127)commitment accounting 承诺确认会计 47Y|1
C (128)common cost 共同成本 Z&mV1dxR
C (129)company limited byguarantee 有限担保责任公司 niO(>
C (130)company limited shares 股份有限公司 !'14mN#A
C (131)competitive position 竞争能力状况 Fa(
}:Ug
C (132)concept 概念 S"|sD|xOb
C (133)conglomerate 跨行业企业 >K`.!!av,Y
C (134)consistency concept 一致性概念
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C (135)consolidated accounts 合并报表 _ Ko0
C (136)consolidation accounting 合并会计 0F'75
C (137)consortium 财团 FswMEf-|
C (138)contingency plan 应急计划 1fbd/-h
C (139)contingent liabilities 或有负债 Rl 4r 9
C (140)continuous operation 连续生产 >Kl78
w:
C (141)contra 抵消 9X&Xs/B
C (142)contract cost 合同成本 }?P~qJ|1
C (143)contract costing 合同成本计算 =q|fe%#
C (144)contribution 贡献毛益 $,k SR}
C (145)contribution centre 贡献中心 YQR*?/?a
C (146)contribution chart 贡献图 3)f=Z2U>
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 XEqg%f
C (148)contribution to salesration 贡献毛益对销售比率 ]\nG1+ta
C (149)control 控制 $ql-"BB
C (150)control account 控制帐户 =erA.u
C (151)control limits 控制限度 -
Pz
)O@ ;
C (152)controllability concept 可控制概念 AK<ZP?0
C (153)controllable cost 可控制成本 ~H0~5v F
C (154)conversion cost 加工成本 TGLkw
XOkT
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ,8uu,,c
C (156)corporate appraisal 公司评估 FH8?W|
G
C (157)corporate planning 公司计划 *f8,R"]-g
C (158)corporate social reporting 公司社会报告 +N[dYm
C (159)corporation 股份公司 Fm}O,=
C (160)cost 成本 K.
G#[
C (161)cost account 成本帐户 3w )S=4lB
C (162)cost accounting 成本会计 cFLu+4.jsG
C (163)cost accounting manual 成本手册 m@JU).NKCS
C (164)cost accounts calendar 成本报表的日历时间 mxHNK4/
C (165)cost adjustment 成本调整 v >3ctP{
C (166)cost allocation 成本分配 I#l9
C (167)cost apportionment 成本分摊 e:[Kp6J
C (168)cost attribution 成本归属 M
O5fu!
C (169)cost audit 成本审计 #)R;6"
C (170)cost behaviour 成本性态 We#*.nr{3Z
C (171)cost benefit analysis 成本效益分析 &3{:h
C (172)cost center 成本中心 P7\(D`
C (173)cost driver 成本动因