BoHMz/DB
X+
h|sy
注会《审计》英语常用词汇 jx+%X\zokA
uJ {N?
Q
Y/36gK
1.audit 审计 VD<W
2.attestation 鉴证 *R0Ae 4
3.credibility 可信赖程度 GadQ \>
4.audit of financial statements 财务报表审计 `$fwLC3j
5.agreed-upon procedures 执行商定程序 Cn[
`]
6.high levels of assurance 高水平保证 $
GL$
iA
7.compilation 编制 )CSb\
8.reliability 可靠性 ZH~ T'Bg
9.relevance 相关性 ZBB^?FF
10.professional skepticism 职业谨慎 { P&l`
11.objectivity 客观性 RL[?&L$7^%
12. professional competence 专业胜任能力 0Zs}y\J`
13.Senior/CPA-in-charge 项目经理 uy9k^4Cqa
14.audit engagement letter 业务约定书 #y~^!fdp9
15.recurring audit 连续审计 @c9VCG D
16.the client 委托人 1ZOHyO
17.change CPA 更换注册会计师
3<AZ,gF1
18.the existing CPA 现任注册会计师 bYYyXM
19.the successor CPA 后任注册会计师 Q!(C$&f
20.the preceding CPA前任注册会计师 u0Fu_Rtr
21.issue the audit report 出具审计报告 ;%"UZ~]f
22.expert 专家 A_muuOIcI
23.the board of directors 董事会 @K7#}7,t
24.knowledge of the entity‘ s business 了解被审计单位情况 +3(1QgYM%
25.assess material misstatement risks评估重大错报风险 tT ~}lW)Y
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 W8'cAY
27.a general knowledge of —— 初步了解―――的情况 $RuJm\f
28.a more knowledge of—— 进一步了解的情况 H$9--p
29.the prior year‘s working papers 以前年度工作底稿 3tMs613
30.minutes of meeting 会议纪要 Ayadvi(@P
31.business risks 经营风险 Z}5;K"T/
32.appropriateness 适当性 cP''
33.accounting estimate 会计估计 `i<;5s!rX
34.management representations 管理层声明 ~ou*'
w@
35.going concern assumption 持续经营假设 35%'HFt_
36.audit plan 审计计划 HcXyU/>D
37.significant audit areas 重点审计领域 T9osueh4
38.error 错误 =cs;avtL
39.fraud舞弊 z)='MKrEt-
40.modified or additional procedures 修改或追加审计程序 %fGS<
W;
41.misappropriation of assets 侵占资产 hw:zak#j,
42.transactions without substance 虚假交易 ;\DXRKR
43.unusual pressures 异常压力 Y 4sf 2w
44.the suspected noncompliance 涉嫌存在违法行为 Yc/Nz(m
45.materialiy 重要性 U
N 1HBW;
46.exceed the materiality level 超过重要性水平 Uvgv<OR`_
47.approach the materiality level 接近重要性水平 rZ/,^[T
48.an acceptably low level 可接受水平 (30{:o&^
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 UN>!#Ji:$
50.misstatements or omissions 错报或漏报 /%\E2+6
51.aggregate 总计 "2o,XF
52.subsequent events 期后事项 ?%J{1+hY
53.adjust the financial statements 调整财务报表 ZRf-V9
54.perform additional audit procedures 实施追加的审计程序 .iN
PLz1
55.audit risk 审计风险 \Lv
eZ_h5
56.detection risk 检查风险
RLOB
57.inappropriate audit opinion 不适当的审计意见 J*Dj`@`4`g
58.material misstatement 重大的错报 j(HC^\Hi
59.tolerable misstatement 可容忍错报 rR@ t5
60.the acceptable level of detection risk 可接受的检查风险 sPYG?P(l
61.assessed level of material misstatement risk 重大错报风险的评估水平 H[#s&Fk2
62.simall business 小规模企业 JEL=,0J
63.accounting system 会计系统 X[\b!<C
64.test of control 控制测试 PsU.dv[
65.walk-through test 穿行测试 -g(&5._,ZW
66.communication 沟通 Qctm"
g|
67.flow chart 流程图 [8l;X:
68.reperformance of internal control 重新执行 +/y 3]}
69.audit evidence 审计证据 ^B8%Re%
70.substantive procedures 实质性程序 :j)H;@[I
71.assertions 认定 FVNxjMm,
72.esistence 存在 /PH+K24v~
73.occurrence 发生 i% 19|an
74.completeness 完整性 s,XKl5'+8e
75.rights and obligations 权利和义务 kFZw"5hb
76.valuation and allocation 计价和分摊 w-*$gk]
77.cutoff 截止 rs2G{a
78.accuracy 准确性 JG @bl
79.classification 分类
;
>Tko<
80.inspection 检查 %wn|H>
81.supervision of counting 监盘 x a#0y
82.observation 观察 o6,$;-?F_
83.confirmation 函证 Ymk
k"y.w
84.computation 计算 0{#c
85.analytical procedures 分析程序 !7"-9n
86.vouch 核对 c-.t8X,5(~
87.trace 追查 dIgaw;Ch]
88.audit sampling 审计抽样 {Tb(4or?=b
89.error 误差 [ R1S+i
90.expected error 预期误差 `
W,gYH7
91.population 总体 R L7OFfMe
92.sampling risk 抽样风险 ":E
7#9
93.non- sampling risk 非抽样风险 ]`)50\pdw
94.sampling unit 抽样单位 A ^@:Ps
95.statistical sampling 统计抽样 ~9c?g(0
96.tolerable error 可容忍误差 01<~~6A
97.the risk of under reliance 信赖不足风险 ,6:ya8vB
98.the risk of over reliance 信赖过度风险 H)S" `j
99.the risk of incorrect rejection 误拒风险 :=WiT_M
100. the risk of incorrect acceptance 误受风险 l&2A]5C
101.working trial balance 试算平衡表 (oO*|\9u
102.index and cross-referencing 索引和交叉索引 %tEjf
3
103.cash receipt 现金收入 F* "
104.cash disbursement 现金支出 H~UxVQLPp
105.bank statement 银行对账单 rt)70=
106.bank reconciliation 银行存款余额调节表 G,I[zhX\
107.balance sheet date 资产负债表日 |!:ImX@
108.net realizable value 可变现净值 ,4wVQ(,?cd
109.storeroom 仓库 N)|mA)S)
110.sale invoice 销售发票 .^j 6
111.price list 价目表 P6V_cw$
112.positive confirmation request 积极式询证函 |:Gz9u +
113.negative confirmation request 消极式询证函 !N:!
x[5
114.purchase requisition 请购单 yk OJhd3
115.receiving report 验收报告 aZEi|\VU
116.gross margin 毛利 m?bd
6'&FR
117.manufacturing overhead 制造费用 x
LR
2H>B}
118.material requisition 领料单 2 Pn
119.inventory-taking 存货盘点 , tJ%t#
120.bond certificate 债券 Sn=|Q4ZN
121.stock certificate 股票 S\=j; Uem
122.audit report 审计报告 'lNy&
123.entity 被审计单位 `_Iy8rv:P
124.addressee of the audit report 审计报告的收件人 V)#se"GV
125.unqualified opinion 无保留意见 C[MZ9r
126.qualified opinion 保留意见 rUvjc4O}
127.disclaimer of opinion 无法表示意见 ~Z-M?8:
128.adverse opinion 否定意见 7pH`"$
/.{4
KW5
A (1)ABC 作业基础成本计算 ?,~B@Kx
A (2)absorbed overhead 已吸收制造费用 ,>% 2`Z)
A (3)absorption costing 吸收成本计算 <?UbzT7X
A (4)account 账户,报表 "`]G>,r_
A (5)accounting postulate 会计假设 P(pw$
q$S
A (6)accounting series release 会计公告文件 ?u.&B
P
A (7)accounting valuation 会计计价 0gdFXh$!e
A (8)account sale 承销清单 _)s<E9t2N
A (9)accountability concept 经营责任概念 I3 /^{-n
A (10)accountancy 会计职业 KwGk8$ U
A (11)accountant 会计师 T"7Ue
A (12)accounting 会计 hTgWqp
A (13)agency cost 代理成本 On
x[
}x
A (14)accounting bases 会计基础 umPd+5i
A (15)accounting manual 会计手册 IvuKpX>*
A (16)accounting period 会计期间 Ip#BR!$n
A (17)accounting policies 会计方针 }uWIF|h~
A (18)accounting rate of return 会计报酬率 zbQ-l1E
A (19)accounting reference date 会计参照日 2d:<P!B
A (20)accounting reference period 会计参照期间 WJH-~,u
A (21)accrual concept 应计概念 Q9,H0r-%
A (22)accrual expenses 应计费用 _<tWy+.
A (23)acid test ration 速动比率(酸性测试比率) GJ YXCi
A (24)acquisition 购置 n0|oV(0FE
A (25)acquisition accounting 收购会计 h|
q!Qsnj'
A (26)activity based accounting 作业基础成本计算 6*yt^[W
A (27)adjusting events 调整事项 g<C_3a
p/
A (28)administrative expenses 行政管理费 =eG?O7z&
A (29)advice note 发货通知 n^F:p*)Q%
A (30)amortization 摊销 Yq~$Q4
A (31)analytical review 分析性检查 anDwv
}
A (32)annual equivalent cost 年度等量成本法 yB][
3?lv
A (33)annual report and accounts 年度报告和报表 Ky"]L~8$
A (34)appraisal cost 检验成本 \@G
7Kk*l
A (35)appropriation account 盈余分配账户 >6fc`3*!
A (36)articles of association 公司章程细则 p4l^b[p
A (37)assets 资产 |'@c ~yc
A (38)assets cover 资产保障 #4hxbRN
A (39)asset value per share 每股资产价值 Py^
_::
A (40)associated company 联营公司 CeL`T:]r
A (41)attainable standard 可达标准 j7L uN
j1/.3\
A (42)attributable profit 可归属利润 h SGI
A (43)audit 审计 VVY#g%(K
A (44)audit report 审计报告 ODS8bD0!i
A (45)auditing standards 审计准则 Rb!|2h)
A (46)authorized share capital 额定股本 J<K-Yeph
A (47)available hours 可用小时 $|J
16tW
A (48)avoidable costs 可避免成本 sE
BZ-qql
B (49)back-to-back loan 易币贷款 m417=wf
B (50)backflush accounting 倒退成本计算 8?p40x$m%
B (51)bad debts 坏帐 iWCR5c=
B (52)bad debts ratio 坏帐比率 Qsv3`c
B (53)bank charges 银行手续费 5R^
e
B (54)bank overdraft 银行透支 &8kc0Z@y
B (55)bank reconciliation 银行存款调节表 sK1YmB :~a
B (56)bank statement 银行对账单 bbGSh|u+P
B (57)bankruptcy 破产 ,&+"|,m
B (58)basis of apportionment 分摊基础 n*%o!
=
B (59)batch 批量 :{#%_^}k
B (60)batch costing 分批成本计算 &)(>e}es
B (61)beta factor B(市场)风险因素 cJb.@8^J
B (62)bill 账单 w5j6RQml
B (63)bill of exchange 汇票 f~U~f}Uw4
B (64)bill of landing 提单 |jh&a+4W
B (65)bill of materials 用料预计单 $U3|.4
B (66)bill payable 应付票据 7Jm&z/
B (67)bill receivable 应收票据 M5$YFGGR
B (68)bin card 存货记录卡 Gk"o/]Sf
B (69)bonus 红利 +y%"[6c|
B (70)book-keeping 薄记 NO(^P+s
B (71)Boston classification 波士顿分类 &b!L$@6
B (72)breakeven chart 保本图 6??o(ziK$
B (73)breakeven point 保本点 !_zp'V]?
B (74)breaking-down time 复位时间 rL{3O4O
B (75)budget 预算 q_0So}
B (76)budget center 预算中心 !Q-h#']~L
B (77)budget cost allowance 预算成本折让 +ZuT\P&kR5
B (78)budget manual 预算手册 \0}!qG![AA
B (79)budget period 预算期间 !v^{n+
B (80)budgetary control 预算控制 c~_nOd
B (81)budgeted capacity 预算生产能力 y r4j
B (82)burden 制造费用 +>zjTP7\e"
B (83)business center 经营中心 0D x,)C
B (84)business entity 营业个体 nC-=CMWWr
B (85)business unit 经营单位 pN\YAc*@:
B (86)buy-out management 管理性购买产权 tyEa5sy4
B (87)by-product 副产品 9\yGv
C (88)called-up share capital 催缴股本 KKrLF?rc
C (89)capacity 生产能力 ~&zrDj~FI
C (90)capacity ratios 生产能力比率 B=EI&+F+
C (91)capital 资本 }}R?pU_
C (92)capital assets pricing model资本资产计价模式 bn$('
C (93)capital commitment 承诺资本 Qqp_(5S|>
C (94)capital employed 已运用的资本 P}YtT3.K
C (95)capital expenditure 资本支出 [C8lMEV~
C (96)capital expenditureauthorization 资本支出核准 #3b_#+,
C (97)capital expenditure control 资本支出控制 Z&f@)j
C (98)capital expenditure proposal资本支出申请 :htz]
C (99)capital funding planning 资本基金筹集计划 wiwAdYEQ\
C (100)capital gain 资本收益 W^a-K
C (101)capital investment appraisal资本投资评估 goE
\C
C (102)capital maintenance 资本保全 {6_M$"e.
C (103)capital resource planning 资本资源计划 e(e_p#
C (104)capital surplus 资本盈余 gdPPk=LD
C (105)capital turnover 资本周转率 3q$[r_
C (106)card 记录卡 Su4&qY
C (107)cash 现金 kp6{QKDj&
C (108)cash account 现金账户 a Uy!(Y
C (109)cash book 现金账薄 :4Gc'bR
C (110)cash cow 金牛产品 \?$`dA [
C (111)cash flow 现金流量 6Kvo
Ho
C (112)cash discounted 现金贴现 9\QeH'A
C (113)cash flow budget 现金流量预算 Po)!vL"
C (114)cash flow statement 现金流量表 Qu
x1N
C (115)cash ledger 现金分类账 vz$_Fgsc.
C (116)cash limit 现金限额 h_( #U)z_3
C (117)CCA 现时成本会计 Mr0<b?I
C (118)center 中心 _#dBcEH[
C (119)changeover time 变更时间 d@0p<at>~
C (120)chartered entity 特许经济个体 f3>L/9[[<P
C (121)cheque 支票 9wTN*y
C (122)cheque register 支票登记薄 A^2n i=b
C (123)coin analysis 零钱分类 yb-1zF|
C (124)classification 分类 Jw4#u5$$Z
C (125)clock card 工时卡 wV604eO(
C (126)code 代码 X7bS{GT
C (127)commitment accounting 承诺确认会计 *(,zPn,
C (128)common cost 共同成本 rN3qTp
C (129)company limited byguarantee 有限担保责任公司 ,+d\@ :
C (130)company limited shares 股份有限公司 #JAy
C (131)competitive position 竞争能力状况 +HXR ))X
C (132)concept 概念 V
6*ohC:
C (133)conglomerate 跨行业企业 n
rF5^eZ#
C (134)consistency concept 一致性概念 D<QE?:#
C (135)consolidated accounts 合并报表 eT'Z;ZO
C (136)consolidation accounting 合并会计 |zkZF|-
C (137)consortium 财团 up@I,9C/
C (138)contingency plan 应急计划 Irc(5rD7
C (139)contingent liabilities 或有负债 l%_r 3W
C (140)continuous operation 连续生产 tl=H9w&@
C (141)contra 抵消 >p`ZcFNs"
C (142)contract cost 合同成本 HM]mOmL90N
C (143)contract costing 合同成本计算 G%HuB5:u
C (144)contribution 贡献毛益 x+;a2yE~
C (145)contribution centre 贡献中心 $(r/N"6)O2
C (146)contribution chart 贡献图 ^.p
d'
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 pBxyq"z
C (148)contribution to salesration 贡献毛益对销售比率 Gp9:#L!
C (149)control 控制 {@&%Bq*&
C (150)control account 控制帐户 A<U9$"j9J
C (151)control limits 控制限度 u)4eu,MBT
C (152)controllability concept 可控制概念 ?;YymD
_
C (153)controllable cost 可控制成本 |>~pA}
C (154)conversion cost 加工成本 WAUgbImc{
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款
3F gTM(
C (156)corporate appraisal 公司评估 T&q0TBT
C (157)corporate planning 公司计划 IA;'5IF
C (158)corporate social reporting 公司社会报告 k
d9<&.y{
C (159)corporation 股份公司 L)z
`
C (160)cost 成本 g}OZ!mKd
C (161)cost account 成本帐户 p.|M:C\xL
C (162)cost accounting 成本会计 ;{Nc9d
C (163)cost accounting manual 成本手册 (MGYX_rD
C (164)cost accounts calendar 成本报表的日历时间 @OGHS}-\
C (165)cost adjustment 成本调整 di4>Ir~]
C (166)cost allocation 成本分配 v;o/M6GL5
C (167)cost apportionment 成本分摊 f.G"[p
C (168)cost attribution 成本归属
TY`t3
C (169)cost audit 成本审计 _*.Im
D
C (170)cost behaviour 成本性态 Fz {T;
C (171)cost benefit analysis 成本效益分析 mHF?t.y
C (172)cost center 成本中心 eUVhNg
C (173)cost driver 成本动因