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注会《审计》英语常用词汇 2@TgeV0Y[
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1.audit 审计 [{!K'V
2.attestation 鉴证 (D
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3.credibility 可信赖程度 g`7C1&U*T
4.audit of financial statements 财务报表审计 dh9Qo4-{
5.agreed-upon procedures 执行商定程序 ?<F=*eS
6.high levels of assurance 高水平保证 o7gYj\
7.compilation 编制 KjWF;VN*[3
8.reliability 可靠性 fyt ODsb>
9.relevance 相关性 J&P{7a
10.professional skepticism 职业谨慎 3o_)x
11.objectivity 客观性 (-}:'5|Yj
12. professional competence 专业胜任能力 %fbV\@jDCX
13.Senior/CPA-in-charge 项目经理 bEQy5AX
14.audit engagement letter 业务约定书 <bSG|VqnH
15.recurring audit 连续审计 ]|JQH
16.the client 委托人 Oy}^|MFfA
17.change CPA 更换注册会计师 W8blHw"
18.the existing CPA 现任注册会计师 I45 kPfu
19.the successor CPA 后任注册会计师 D=+md
20.the preceding CPA前任注册会计师 /gX=79
21.issue the audit report 出具审计报告 MQc<AfW3/
22.expert 专家 .2Q4EbM2
23.the board of directors 董事会 r5RUgt
24.knowledge of the entity‘ s business 了解被审计单位情况 &9+]{jXF
25.assess material misstatement risks评估重大错报风险 H^Mfj!S
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 1'NJ[
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27.a general knowledge of —— 初步了解―――的情况 }}Zwdpo
28.a more knowledge of—— 进一步了解的情况 !Y8+Z&^2
29.the prior year‘s working papers 以前年度工作底稿 M2kvj'WWq
30.minutes of meeting 会议纪要 TS_5R>R3
31.business risks 经营风险 '2S/FOb
32.appropriateness 适当性 c;X%Ar
33.accounting estimate 会计估计 58S q
B
34.management representations 管理层声明 AX%N:)_$|
35.going concern assumption 持续经营假设 d/8p?Km
36.audit plan 审计计划 {4n
37.significant audit areas 重点审计领域 /IxoS
38.error 错误 cv{icz,%w
39.fraud舞弊 4Wd
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40.modified or additional procedures 修改或追加审计程序 =:M/hM)#
41.misappropriation of assets 侵占资产 z|F38(%JJN
42.transactions without substance 虚假交易 @~z4GTF9i
43.unusual pressures 异常压力 -lY,lC>{
44.the suspected noncompliance 涉嫌存在违法行为 {xD\w^
45.materialiy 重要性 H|Y*TI2vf8
46.exceed the materiality level 超过重要性水平 AqA.,;G
47.approach the materiality level 接近重要性水平 4-C
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48.an acceptably low level 可接受水平 I[6ft_*
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 cMfJq}C<
50.misstatements or omissions 错报或漏报 :[:*kbWN-
51.aggregate 总计 n#l~B@
52.subsequent events 期后事项 bMA0#e2
53.adjust the financial statements 调整财务报表
dc dVB>D
54.perform additional audit procedures 实施追加的审计程序 FUP0X2P
55.audit risk 审计风险 s/l>P~3=
56.detection risk 检查风险 erQQ_
57.inappropriate audit opinion 不适当的审计意见 &At9@
58.material misstatement 重大的错报 3v91 yMx
59.tolerable misstatement 可容忍错报 u?F^gIw
60.the acceptable level of detection risk 可接受的检查风险 hS 9^Bi
61.assessed level of material misstatement risk 重大错报风险的评估水平 S`Xx('!/|
62.simall business 小规模企业 [t6Y,yo&h4
63.accounting system 会计系统 * lJkk
64.test of control 控制测试 ,/YTW@N
65.walk-through test 穿行测试 1`sTGNo
66.communication 沟通 j5gL67B
67.flow chart 流程图 b}3t8?wG&
68.reperformance of internal control 重新执行 8DuD1hZq
69.audit evidence 审计证据 hcqg94R#_
70.substantive procedures 实质性程序 hAV@/oQ
71.assertions 认定 0;L.h|R T(
72.esistence 存在 S l`F`
73.occurrence 发生 o?
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74.completeness 完整性 ri2`M\;gt
75.rights and obligations 权利和义务 G@3Jw[t
76.valuation and allocation 计价和分摊 z41v5rB4
77.cutoff 截止 ?{;7\1[4
78.accuracy 准确性 ]PlLy:(
79.classification 分类 nK)hv95i_
80.inspection 检查 ]&?8l:3-G
81.supervision of counting 监盘 G+1i~&uV
82.observation 观察 "$n ff=]
83.confirmation 函证 Zet80|q
84.computation 计算 ":_~(?1+
85.analytical procedures 分析程序 M1q_gHA
86.vouch 核对 8Sk$o.Gy
87.trace 追查 <c&Nm
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88.audit sampling 审计抽样 &u4;A[-R
89.error 误差 uqM=/T^A
90.expected error 预期误差 [V
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91.population 总体 z.~jqxA9
92.sampling risk 抽样风险 ^&lkh@Y1q
93.non- sampling risk 非抽样风险 )!lx'
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94.sampling unit 抽样单位 489xoP
95.statistical sampling 统计抽样 goOw.~dZ'
96.tolerable error 可容忍误差 hvc3n>
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97.the risk of under reliance 信赖不足风险 eGLB,29g
98.the risk of over reliance 信赖过度风险 3=("vR`!
99.the risk of incorrect rejection 误拒风险 1'%n?\OK66
100. the risk of incorrect acceptance 误受风险 Db*&'32W
101.working trial balance 试算平衡表 HF<h-gX
102.index and cross-referencing 索引和交叉索引 q $=[
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103.cash receipt 现金收入 wg4Ol*y'
104.cash disbursement 现金支出 1pz-jo,2'
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 r3+
107.balance sheet date 资产负债表日 3*E]
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108.net realizable value 可变现净值 s~m]>^?8MR
109.storeroom 仓库 KJv[z
110.sale invoice 销售发票 }LY)FT4n
111.price list 价目表 M0t9`Z9
112.positive confirmation request 积极式询证函 A`* l+M^z
113.negative confirmation request 消极式询证函 `<6FCn4{X
114.purchase requisition 请购单 RgVnx] IF
115.receiving report 验收报告 3i#'osq
116.gross margin 毛利 4>Y*owa4
117.manufacturing overhead 制造费用 |zJ2ZE|
118.material requisition 领料单 eVzZfB-=4}
119.inventory-taking 存货盘点 *#1J
120.bond certificate 债券 Ek60[a
121.stock certificate 股票 pV`/6
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122.audit report 审计报告 GHO6$iM)[
123.entity 被审计单位 x@@bC=iY$
124.addressee of the audit report 审计报告的收件人 rYM@e
125.unqualified opinion 无保留意见 Y(Y#H$w
126.qualified opinion 保留意见 !8Y A1 o
127.disclaimer of opinion 无法表示意见 &@ ${@
128.adverse opinion 否定意见 &YBZuq2?
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A (1)ABC 作业基础成本计算 #itZ~tol
A (2)absorbed overhead 已吸收制造费用 LKA/s ~G
A (3)absorption costing 吸收成本计算 Cg8
A (4)account 账户,报表 aK8s0G!z?5
A (5)accounting postulate 会计假设 \z
eu vD
A (6)accounting series release 会计公告文件 !AG {`[b
A (7)accounting valuation 会计计价 z 'V$)U$f
A (8)account sale 承销清单 !R![:T\,
A (9)accountability concept 经营责任概念 {$V2L4
A (10)accountancy 会计职业 &(m01
A (11)accountant 会计师 +~sqv?8
A (12)accounting 会计 6m@B.+1
A (13)agency cost 代理成本 <O.|pJus
A (14)accounting bases 会计基础 C#B|^A_
A (15)accounting manual 会计手册 F##xVmR~
A (16)accounting period 会计期间 J06D_'{
A (17)accounting policies 会计方针 $EL:Jx2<
A (18)accounting rate of return 会计报酬率 e@1A_q@.
A (19)accounting reference date 会计参照日 oPVt
qQ
A (20)accounting reference period 会计参照期间 _
j*a5fsPU
A (21)accrual concept 应计概念 h@TP=
A (22)accrual expenses 应计费用 Yy;BJ_
A (23)acid test ration 速动比率(酸性测试比率) P-DW@drxF
A (24)acquisition 购置 bwa*|{R
A (25)acquisition accounting 收购会计 `fE'$2
A (26)activity based accounting 作业基础成本计算 {q^UWv?1
A (27)adjusting events 调整事项 9ji`.&#
A (28)administrative expenses 行政管理费
$
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A (29)advice note 发货通知 hVl@7B~
A (30)amortization 摊销 ght3#
A (31)analytical review 分析性检查 cgO<%_l3`
A (32)annual equivalent cost 年度等量成本法 z6P~HF+&h
A (33)annual report and accounts 年度报告和报表 h"[:$~/UJ
A (34)appraisal cost 检验成本 mW~*GD~r
A (35)appropriation account 盈余分配账户 +|TXKhm{
A (36)articles of association 公司章程细则 ;/H/Gn+
A (37)assets 资产 pK ^$^*#
A (38)assets cover 资产保障 Mcq!QaO}&
A (39)asset value per share 每股资产价值 4_# (y^9
A (40)associated company 联营公司 QP<.~^ao
A (41)attainable standard 可达标准 XM#nb$gl
=MvB9gx@r
A (42)attributable profit 可归属利润 qC5IV}9`
A (43)audit 审计 x[u6_6=q9
A (44)audit report 审计报告 oArXP\#
A (45)auditing standards 审计准则 Ug384RzHN
A (46)authorized share capital 额定股本 <AK9HPxP
A (47)available hours 可用小时 IVVX3RI
A (48)avoidable costs 可避免成本 h6}rOchj
B (49)back-to-back loan 易币贷款 O<ybiPR
B (50)backflush accounting 倒退成本计算 yE~D0%Umq
B (51)bad debts 坏帐 dK
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B (52)bad debts ratio 坏帐比率 KT17I&:
B (53)bank charges 银行手续费 IfT: 9
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B (54)bank overdraft 银行透支 %xKZ"#Z#K
B (55)bank reconciliation 银行存款调节表 X4+H8],)
B (56)bank statement 银行对账单 *aq"c9
B (57)bankruptcy 破产 3`)ej`
B (58)basis of apportionment 分摊基础 c`/=)IO4%
B (59)batch 批量 m4yWhUi(o
B (60)batch costing 分批成本计算 t,Q"Pt?
B (61)beta factor B(市场)风险因素 5m;BL+>YE
B (62)bill 账单 EB@rIvUi,
B (63)bill of exchange 汇票 dk"@2%xJ2d
B (64)bill of landing 提单 RS@[ +! :t
B (65)bill of materials 用料预计单 QjD=JC+
B (66)bill payable 应付票据 18p4]:L
B (67)bill receivable 应收票据 ,6o tm
B (68)bin card 存货记录卡 H}q$6WE
B (69)bonus 红利 LDYa{w-t
B (70)book-keeping 薄记 uy<<m"cA;
B (71)Boston classification 波士顿分类 -s1.v$g
B (72)breakeven chart 保本图 _'<FBlIN
B (73)breakeven point 保本点 i r'C(zD=
B (74)breaking-down time 复位时间 kB%.i%9\\
B (75)budget 预算 n&a\mGF
B (76)budget center 预算中心 &|#,Bsk"@
B (77)budget cost allowance 预算成本折让 fJ6Q:7
B (78)budget manual 预算手册 U9*< dR
B (79)budget period 预算期间 !6z{~Z:
B (80)budgetary control 预算控制 S]Di1E^r;_
B (81)budgeted capacity 预算生产能力 z@ `u$D$n
B (82)burden 制造费用 Mvp|S.
B (83)business center 经营中心 7 toI
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B (84)business entity 营业个体 \Lg4 Cx
B (85)business unit 经营单位 WJ LqH<
B (86)buy-out management 管理性购买产权
A;*<
B (87)by-product 副产品 3(nnN[?N,5
C (88)called-up share capital 催缴股本 _Vf>>tuW
C (89)capacity 生产能力 vp9wRGd
C (90)capacity ratios 生产能力比率 rq Uk_|Xa
C (91)capital 资本 >3~)2)Q
C (92)capital assets pricing model资本资产计价模式 2m} bddS
C (93)capital commitment 承诺资本 O%6D2d
C (94)capital employed 已运用的资本 ?RW1%+[
C (95)capital expenditure 资本支出 h%NM%;"H/
C (96)capital expenditureauthorization 资本支出核准 ,yvS c
C (97)capital expenditure control 资本支出控制 nJ/}b/A{
C (98)capital expenditure proposal资本支出申请 bTZ.y.sI
C (99)capital funding planning 资本基金筹集计划 }Z t#OA
$
C (100)capital gain 资本收益 `M. I.Z_
C (101)capital investment appraisal资本投资评估 MJCz %z
K
C (102)capital maintenance 资本保全 q*C-DiV
C (103)capital resource planning 资本资源计划 t* p%!xsH
C (104)capital surplus 资本盈余 jSRi
C (105)capital turnover 资本周转率 5uOz #hN
C (106)card 记录卡 0\s&;@xKk
C (107)cash 现金 N R4\TU
C (108)cash account 现金账户 7$t['2j3
C (109)cash book 现金账薄 ?;.=
o?e9
C (110)cash cow 金牛产品 M4CC&?6\
C (111)cash flow 现金流量 EJQT\c
C (112)cash discounted 现金贴现 3 TTQff
C (113)cash flow budget 现金流量预算 "WO0rh`
C (114)cash flow statement 现金流量表
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C (115)cash ledger 现金分类账 ~*UY[!+4^=
C (116)cash limit 现金限额 Mn<s9ITS-
C (117)CCA 现时成本会计 }TAG7U*
C (118)center 中心 tmM; Z(9t
C (119)changeover time 变更时间
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C (120)chartered entity 特许经济个体 {,Rlq
C (121)cheque 支票 Cud!JpL
C (122)cheque register 支票登记薄 LafBf6wds
C (123)coin analysis 零钱分类 G;/l[mvh,
C (124)classification 分类 '5~l{3Lw
C (125)clock card 工时卡 w`3.wALb
C (126)code 代码 N93R(x)%
C (127)commitment accounting 承诺确认会计 UI%4d3
C (128)common cost 共同成本 ^tI&5S]nE
C (129)company limited byguarantee 有限担保责任公司 |JP'j1 Ka
C (130)company limited shares 股份有限公司
e$JCak=
C (131)competitive position 竞争能力状况 C5$?Y8B3
C (132)concept 概念 6Z2|j~
C (133)conglomerate 跨行业企业 5zkj;?s
C (134)consistency concept 一致性概念 (0.JoeA`y
C (135)consolidated accounts 合并报表 bNiJ"k<pN
C (136)consolidation accounting 合并会计 79-50}A
C (137)consortium 财团 KrHKM 3<
C (138)contingency plan 应急计划 Kp1 F"!
C (139)contingent liabilities 或有负债 F
-
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C (140)continuous operation 连续生产 qDhZC*"9#D
C (141)contra 抵消 }gB^C3b6
C (142)contract cost 合同成本 %y*'bS
C (143)contract costing 合同成本计算 t~nW&]E
C (144)contribution 贡献毛益 Dhfor+Epy
C (145)contribution centre 贡献中心 V@TA~'$|
C (146)contribution chart 贡献图 o_[~{@ RoR
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率
2Vu?Y
C (148)contribution to salesration 贡献毛益对销售比率 ! hEZV&y
C (149)control 控制 "a33m:]J
C (150)control account 控制帐户 qPWf=s7!
C (151)control limits 控制限度 [p}~M-$V8Y
C (152)controllability concept 可控制概念 ]=I2:Rb
C (153)controllable cost 可控制成本 G"kX#k0S
C (154)conversion cost 加工成本 x K\i&A
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 m({q<&]Qp
C (156)corporate appraisal 公司评估 TXS`ey
C (157)corporate planning 公司计划 ZM<UiN
C (158)corporate social reporting 公司社会报告
qt/6o|V
C (159)corporation 股份公司 Wa.!eAe}
C (160)cost 成本 *yo'Nqu
C (161)cost account 成本帐户 8Q{9AoQ3'
C (162)cost accounting 成本会计 5MZv!N
C (163)cost accounting manual 成本手册 o{n#f?EA
C (164)cost accounts calendar 成本报表的日历时间 s*Z
yr%R
C (165)cost adjustment 成本调整 T4gfQ6#
C (166)cost allocation 成本分配 RL/7>
YQ
C (167)cost apportionment 成本分摊 D`X<b4e8/
C (168)cost attribution 成本归属 jsr)
C (169)cost audit 成本审计 mqUDve(
C (170)cost behaviour 成本性态 Fm6]mz%~u#
C (171)cost benefit analysis 成本效益分析 9F6dKPN:
C (172)cost center 成本中心 61OlnmvE
C (173)cost driver 成本动因