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注会《审计》英语常用词汇 E'cI} q
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1.audit 审计 [e f&|Pi-
2.attestation 鉴证 WS6;ad;|
3.credibility 可信赖程度 ;W?mQUo:P8
4.audit of financial statements 财务报表审计 %}}?Y`/W)
5.agreed-upon procedures 执行商定程序 EpCF/i?9:
6.high levels of assurance 高水平保证 %:!ILN
7.compilation 编制 &Sdf0"
8.reliability 可靠性 H#/Hs#
9.relevance 相关性 =oT4!OUf
10.professional skepticism 职业谨慎 i?:#lbw_
11.objectivity 客观性 O)8$aAJ)V
12. professional competence 专业胜任能力 {l9g YA
13.Senior/CPA-in-charge 项目经理 ^ u:bgwP
14.audit engagement letter 业务约定书 k!"6mo@rd
15.recurring audit 连续审计 w'6sJ#ba(
16.the client 委托人 M3VTzwuf^S
17.change CPA 更换注册会计师 <%N*IE"q
18.the existing CPA 现任注册会计师
@gnLY
19.the successor CPA 后任注册会计师 _A~>?gJ;,
20.the preceding CPA前任注册会计师 O<P(UT"
21.issue the audit report 出具审计报告 +yI2G!
$T9
22.expert 专家 >+9:31
p
23.the board of directors 董事会 ]NyN@9u@(
24.knowledge of the entity‘ s business 了解被审计单位情况 $U4[a:
25.assess material misstatement risks评估重大错报风险 8bdx$,$
k
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 KP)t,\@f!
27.a general knowledge of —— 初步了解―――的情况 *|as-!${k
28.a more knowledge of—— 进一步了解的情况 Pm"n
wm
29.the prior year‘s working papers 以前年度工作底稿 KU^|T2s%
30.minutes of meeting 会议纪要 S1o[)q
31.business risks 经营风险 DEW;0ic
32.appropriateness 适当性
:(YFIW`59
33.accounting estimate 会计估计 D]twid~OS
34.management representations 管理层声明 &EhOSu
35.going concern assumption 持续经营假设 (tCBbPW6T?
36.audit plan 审计计划 8[H bg
37.significant audit areas 重点审计领域 W1JvLU5L*r
38.error 错误 meYGIP:n
39.fraud舞弊 TF?~vS%@P
40.modified or additional procedures 修改或追加审计程序 =wMq!mBd
41.misappropriation of assets 侵占资产 uhU'm@JZ
42.transactions without substance 虚假交易 ^fj30gw7\5
43.unusual pressures 异常压力 a$3 ]`
44.the suspected noncompliance 涉嫌存在违法行为
VA
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45.materialiy 重要性 7l4}b^>/`
46.exceed the materiality level 超过重要性水平 84<zTmm
47.approach the materiality level 接近重要性水平 `LNKbTc[m
48.an acceptably low level 可接受水平
s&iu+>
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 jdkqJ4&i
50.misstatements or omissions 错报或漏报 r72zWpF!Ss
51.aggregate 总计 X]_9g[V
52.subsequent events 期后事项 N%S|Ey@f
53.adjust the financial statements 调整财务报表 v0( _4U]/
54.perform additional audit procedures 实施追加的审计程序 >*EJ6FPO
55.audit risk 审计风险 Rh%A^j@
56.detection risk 检查风险 40O@a:q*
57.inappropriate audit opinion 不适当的审计意见 7-
|N&u
58.material misstatement 重大的错报 ?DE{4Ti/[
59.tolerable misstatement 可容忍错报 A{Qo}F<*
60.the acceptable level of detection risk 可接受的检查风险 <tW/9}@p9
61.assessed level of material misstatement risk 重大错报风险的评估水平 WidLUv
62.simall business 小规模企业 MaLH2?je^n
63.accounting system 会计系统 a@-bw4SD
64.test of control 控制测试 3G'cDemc
65.walk-through test 穿行测试 %I;uqf
66.communication 沟通 -EE
}HUP)
67.flow chart 流程图 %{jL+4veoL
68.reperformance of internal control 重新执行 U,8mYv2|
69.audit evidence 审计证据 )"](?V
70.substantive procedures 实质性程序 *xN?5u%
71.assertions 认定 to?={@$]
72.esistence 存在 p^w_-(p
73.occurrence 发生 :jJ0 +Q
74.completeness 完整性 t]T't='
75.rights and obligations 权利和义务 &[
,*
76.valuation and allocation 计价和分摊 o7^0Lo5Z?
77.cutoff 截止 iI;np+uYk
78.accuracy 准确性 )6%a9&~H
79.classification 分类 TAq[g|N-;
80.inspection 检查 bc;?O`I<
81.supervision of counting 监盘 rH'|$~a
82.observation 观察 zYM0?O8pJ~
83.confirmation 函证 $wbIe"|
84.computation 计算 DT_%Rz~<
85.analytical procedures 分析程序 %~M#3Ywa
86.vouch 核对 'wWuR@e#&
87.trace 追查 (C.aQ)|T
88.audit sampling 审计抽样 6Ilj7m*
89.error 误差 !$#5E1:\
90.expected error 预期误差 4ves|pLET
91.population 总体 Tfx-h)oP3
92.sampling risk 抽样风险 DPCQqV |
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93.non- sampling risk 非抽样风险 5=b6B=\*~
94.sampling unit 抽样单位 D~M*]&
95.statistical sampling 统计抽样 CF
v ]wS
96.tolerable error 可容忍误差 P0RtS1A
97.the risk of under reliance 信赖不足风险 wYDdy gS
98.the risk of over reliance 信赖过度风险 ?X Rl\V
99.the risk of incorrect rejection 误拒风险 >U(E
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100. the risk of incorrect acceptance 误受风险 wh!8\9{g
101.working trial balance 试算平衡表 N36B*9m&p
102.index and cross-referencing 索引和交叉索引 qTN30(x2
103.cash receipt 现金收入 s<oT,SPt
104.cash disbursement 现金支出 `6BQ6)7
105.bank statement 银行对账单 |XMWi/p
106.bank reconciliation 银行存款余额调节表 e7tio!
107.balance sheet date 资产负债表日 P76gJ@#m
108.net realizable value 可变现净值 i^8w0H<-@v
109.storeroom 仓库 ..w$p-1
110.sale invoice 销售发票 wL}X~Xa3i
111.price list 价目表 q\<NW%KtX
112.positive confirmation request 积极式询证函 PR*EyM[T
113.negative confirmation request 消极式询证函 ,c
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114.purchase requisition 请购单 b`ksTO`}x
115.receiving report 验收报告 JSx[V<7m
116.gross margin 毛利 B1]FB|0's
117.manufacturing overhead 制造费用 BqM[{Kv
118.material requisition 领料单 _Fe=:q
119.inventory-taking 存货盘点 @Fzw_qr
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120.bond certificate 债券 ap,zC)[
121.stock certificate 股票 N`qGwNT%G
122.audit report 审计报告 tgHN\@yj
123.entity 被审计单位 >U?#'e{qW
124.addressee of the audit report 审计报告的收件人 )@] W=
125.unqualified opinion 无保留意见 %Aa_Bumf*:
126.qualified opinion 保留意见 rbs&A{i
127.disclaimer of opinion 无法表示意见 R^]a<g
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128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算 tK
`A_hC
A (2)absorbed overhead 已吸收制造费用 Z_7TD)
A (3)absorption costing 吸收成本计算 B*P;*re
A (4)account 账户,报表 6/vMK<Fz9
A (5)accounting postulate 会计假设 C%j@s|
A (6)accounting series release 会计公告文件 vl?fCO
A (7)accounting valuation 会计计价 2/Y e<.#
A (8)account sale 承销清单 -y[y.#o
A (9)accountability concept 经营责任概念 h 0)oQrY
A (10)accountancy 会计职业 $Rn9*OKr
A (11)accountant 会计师 :9(w~bB9$
A (12)accounting 会计 .'4@Yp{=
A (13)agency cost 代理成本 /Xv@g$
A (14)accounting bases 会计基础 c{39,oF
A (15)accounting manual 会计手册 L X #.
A (16)accounting period 会计期间 "{d[V(lE"
A (17)accounting policies 会计方针 9>ZX@1]m_
A (18)accounting rate of return 会计报酬率 k^K%."INn
A (19)accounting reference date 会计参照日 )i\foSbB`V
A (20)accounting reference period 会计参照期间 jS5K:yx<
A (21)accrual concept 应计概念 W .Al\!Gi
A (22)accrual expenses 应计费用 Ih;D-^RQ
A (23)acid test ration 速动比率(酸性测试比率) /Ao.b|mm
A (24)acquisition 购置 Q5IN1
^=HF
A (25)acquisition accounting 收购会计 }uO2x@
A (26)activity based accounting 作业基础成本计算 pW>.
3pj
A (27)adjusting events 调整事项 ;!OME*?m<
A (28)administrative expenses 行政管理费 I*mBU^<9V
A (29)advice note 发货通知 buWF6LFC
A (30)amortization 摊销 ]eX(K5 A
A (31)analytical review 分析性检查 PWfd<Yf!
A (32)annual equivalent cost 年度等量成本法 ,S~A]uH'
A (33)annual report and accounts 年度报告和报表 'b+
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A (34)appraisal cost 检验成本 >feeVk
A (35)appropriation account 盈余分配账户 P(3$XMx
A (36)articles of association 公司章程细则 r4iT
9D
A (37)assets 资产 %6Y}0>gY
A (38)assets cover 资产保障 Z'm( M[2K
A (39)asset value per share 每股资产价值 52F3r:Rk
A (40)associated company 联营公司 ~dLe9-_9
A (41)attainable standard 可达标准 F$9+WS`c
|Z$)t%'
A (42)attributable profit 可归属利润 v{8r46Y~Z)
A (43)audit 审计 0 4oMgH>Vd
A (44)audit report 审计报告 k_Lv\'Ok
A (45)auditing standards 审计准则 W=2]!%3#
A (46)authorized share capital 额定股本 #rp)Gc
A (47)available hours 可用小时 En0hjXa
A (48)avoidable costs 可避免成本 8P&z@E{y
B (49)back-to-back loan 易币贷款 gV'=uz v
B (50)backflush accounting 倒退成本计算 )Rj?\ZUR
B (51)bad debts 坏帐 x7
xQrjE
B (52)bad debts ratio 坏帐比率 nzU0=w}V
B (53)bank charges 银行手续费 ZKi?;ta=
B (54)bank overdraft 银行透支 SW Hi iF@
B (55)bank reconciliation 银行存款调节表 :K!L-*>A9
B (56)bank statement 银行对账单 KnK\X>:
B (57)bankruptcy 破产 ffaMF~+
B (58)basis of apportionment 分摊基础 }q?q)cG
B (59)batch 批量 q-e3;$
B (60)batch costing 分批成本计算 cQ0+kX<
B (61)beta factor B(市场)风险因素 K=dG-+B~}
B (62)bill 账单 Tb]
h<S
B (63)bill of exchange 汇票 %B| Ca&
B (64)bill of landing 提单 YCyh+%Q(
B (65)bill of materials 用料预计单 VxU{ZD~<Z"
B (66)bill payable 应付票据 VZ2CWE)t
B (67)bill receivable 应收票据 @X_)%Y-^O
B (68)bin card 存货记录卡 `<%
w4E
B (69)bonus 红利 <_4'So>
B (70)book-keeping 薄记 $- GwNG
B (71)Boston classification 波士顿分类 Nxm '*
-A
B (72)breakeven chart 保本图
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B (73)breakeven point 保本点 \u 6/nvZ]N
B (74)breaking-down time 复位时间 /)r[}C0
B (75)budget 预算 5J3K3
B (76)budget center 预算中心 a3:1`c/~\
B (77)budget cost allowance 预算成本折让 Vj[,o
Vt$
B (78)budget manual 预算手册 ?jnbm'~S
B (79)budget period 预算期间 rP}0B/
B (80)budgetary control 预算控制 c2yZvi
B (81)budgeted capacity 预算生产能力 \Zn~y--Z
B (82)burden 制造费用 Wix4se1Ac
B (83)business center 经营中心 Lvn+EM
B (84)business entity 营业个体 B>
zQ[e@t
B (85)business unit 经营单位 u/5)Yx+5_
B (86)buy-out management 管理性购买产权 a!;K+wL
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B (87)by-product 副产品 >< Qp%yT
C (88)called-up share capital 催缴股本 F4g3l
C (89)capacity 生产能力 .L_ Hk
C (90)capacity ratios 生产能力比率 f5.Be%
C (91)capital 资本 zBqNE`
C (92)capital assets pricing model资本资产计价模式 Z'c9xvy5
C (93)capital commitment 承诺资本 s18
A
C (94)capital employed 已运用的资本
bWMb@zm
C (95)capital expenditure 资本支出 4o( Q
+6m
C (96)capital expenditureauthorization 资本支出核准 x|3G}[=
C (97)capital expenditure control 资本支出控制
$XrX(l5
C (98)capital expenditure proposal资本支出申请 B)Dsen
C (99)capital funding planning 资本基金筹集计划 N\x<'P4q
C (100)capital gain 资本收益 {CGk9
g"`
C (101)capital investment appraisal资本投资评估 CrX1qyR
C (102)capital maintenance 资本保全 q}J Eesf
C (103)capital resource planning 资本资源计划 p1,.f&(f
C (104)capital surplus 资本盈余 Oi~.z@@
C (105)capital turnover 资本周转率 37|EG
C (106)card 记录卡 R78lV-};Q
C (107)cash 现金 N
!13QI
H
C (108)cash account 现金账户 05;J7T<
C (109)cash book 现金账薄 iD:TKB_r
C (110)cash cow 金牛产品 kfy|3KA3m
C (111)cash flow 现金流量 ;7g~4Uv4}
C (112)cash discounted 现金贴现 r5uX?^mJ0
C (113)cash flow budget 现金流量预算 DcZ,a E]
C (114)cash flow statement 现金流量表 g|)yM^Vqr6
C (115)cash ledger 现金分类账 SCXtBZ`.G
C (116)cash limit 现金限额 ^L's45&_
C (117)CCA 现时成本会计 [S[@ Q[zP@
C (118)center 中心 \p J<@
C (119)changeover time 变更时间 [3(lk_t
C (120)chartered entity 特许经济个体 'tq4-11xB
C (121)cheque 支票 qApf\o3[0
C (122)cheque register 支票登记薄 iKgH
:[j
C (123)coin analysis 零钱分类 ?/Z5%?6
C (124)classification 分类 'k9 1;T[
C (125)clock card 工时卡 (EOYJHZB!
C (126)code 代码 q]m$%>
C (127)commitment accounting 承诺确认会计
lmB+S
C (128)common cost 共同成本 x]|-2t
C (129)company limited byguarantee 有限担保责任公司 @86I|cY
C (130)company limited shares 股份有限公司 5<|X++y}8)
C (131)competitive position 竞争能力状况 Us8nOr>5
C (132)concept 概念 c]/&xRd
C (133)conglomerate 跨行业企业 UjS,<>fm
C (134)consistency concept 一致性概念 7 gT^ZL
C (135)consolidated accounts 合并报表 O@,9a~Ghd
C (136)consolidation accounting 合并会计 /??nOVvt
C (137)consortium 财团 Y/G~P,9
C (138)contingency plan 应急计划 +L#Q3}=s
C (139)contingent liabilities 或有负债 7By&cdl
C (140)continuous operation 连续生产 <z-+{-?z~
C (141)contra 抵消 b$eZ>X
C (142)contract cost 合同成本 'E1m-kJz
C (143)contract costing 合同成本计算 Blv@u ?
C (144)contribution 贡献毛益 %ZJ;>a#
C (145)contribution centre 贡献中心 v,,Dz8!Ty
C (146)contribution chart 贡献图 N
uq/y=
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 9K_p4
mq
C (148)contribution to salesration 贡献毛益对销售比率 Z=>#|pW,)
C (149)control 控制 i^&^eg'.5
C (150)control account 控制帐户 xX{gm'3UYa
C (151)control limits 控制限度 zgA/B{DaC;
C (152)controllability concept 可控制概念 =^gZJ@
C (153)controllable cost 可控制成本 O\)rp!i
C (154)conversion cost 加工成本 <I^Tug\M+
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 5KwT(R o
C (156)corporate appraisal 公司评估 kV+O|9
C (157)corporate planning 公司计划 4$jb-Aw
C (158)corporate social reporting 公司社会报告 kY`L[1G$
C (159)corporation 股份公司 wm
_o(Z}
C (160)cost 成本 [V.#w|n
C (161)cost account 成本帐户 y4N=v{EbL
C (162)cost accounting 成本会计 zX ?@[OT
C (163)cost accounting manual 成本手册 hZLwg7X!
C (164)cost accounts calendar 成本报表的日历时间 KJN{p~Q
C (165)cost adjustment 成本调整 tD\%SiTg=b
C (166)cost allocation 成本分配 2$gOe^ &
C (167)cost apportionment 成本分摊 8zk?:?8%{
C (168)cost attribution 成本归属 Tjza3M
C (169)cost audit 成本审计 GJ4R f%
C (170)cost behaviour 成本性态 X2hyxTOp
C (171)cost benefit analysis 成本效益分析 8K0@*0
C (172)cost center 成本中心 e2$k
%c~
C (173)cost driver 成本动因