w\p9J0
9Kx<\)-GMD
注会《审计》英语常用词汇
o7J{+V
8+&gp$a$
Nvhy3
1.audit 审计 A4}#U=3tI
2.attestation 鉴证 %iX/y
3.credibility 可信赖程度 2?*||c==*
4.audit of financial statements 财务报表审计 4aA9\\hfGY
5.agreed-upon procedures 执行商定程序 wz h.$?~
6.high levels of assurance 高水平保证 Fk aXA.JE
7.compilation 编制 *CzCUu:%t
8.reliability 可靠性 &lU Ny
L
9.relevance 相关性 Hl/7(FJqc>
10.professional skepticism 职业谨慎 q P'[&h5Y
11.objectivity 客观性 v"/TmiZ
12. professional competence 专业胜任能力 VJ*\pM@no
13.Senior/CPA-in-charge 项目经理 %/Bvy*X&
14.audit engagement letter 业务约定书 8nodV 9
15.recurring audit 连续审计 -IbbPuRq
16.the client 委托人 loBtd%wY
17.change CPA 更换注册会计师 .x>HA^4
18.the existing CPA 现任注册会计师 xFU5\Zuw
19.the successor CPA 后任注册会计师 :SK<2<8h
20.the preceding CPA前任注册会计师 xb]odYGdW
21.issue the audit report 出具审计报告 (U _wp's
22.expert 专家 rtus`A5p
23.the board of directors 董事会 _=?2 3
24.knowledge of the entity‘ s business 了解被审计单位情况 y #69|G
25.assess material misstatement risks评估重大错报风险 M}u1qXa
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 `/0u{[
27.a general knowledge of —— 初步了解―――的情况 -w\M-wc/$
28.a more knowledge of—— 进一步了解的情况 =tn Tdp0F
29.the prior year‘s working papers 以前年度工作底稿 l^
Rm0t_
30.minutes of meeting 会议纪要 t{6ap +%L
31.business risks 经营风险 GY9y9HNZ
32.appropriateness 适当性 ;$z7[+
M
33.accounting estimate 会计估计 8?kP*tmcZ
34.management representations 管理层声明 E0<)oQ0Xa>
35.going concern assumption 持续经营假设 N2[jO+6
36.audit plan 审计计划 TOrMXcn!/
37.significant audit areas 重点审计领域 5a6VMqQ6
38.error 错误 X>{p}vtvf>
39.fraud舞弊 _0.pvQ
40.modified or additional procedures 修改或追加审计程序 Fe5jdV<
41.misappropriation of assets 侵占资产 ><K!~pst}
42.transactions without substance 虚假交易 4~Dax)
43.unusual pressures 异常压力 -,|ha>r
44.the suspected noncompliance 涉嫌存在违法行为 L_k9g12
45.materialiy 重要性 SHwRX?
B|
46.exceed the materiality level 超过重要性水平 L{<7.?{Y
47.approach the materiality level 接近重要性水平 Xo8DEr
48.an acceptably low level 可接受水平 N ocFvF7\
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 rw]yKH
50.misstatements or omissions 错报或漏报 +aj^Cs1$
51.aggregate 总计 VKNp,Lf
52.subsequent events 期后事项 !)nD xM`p
53.adjust the financial statements 调整财务报表 /BT1oWi1y
54.perform additional audit procedures 实施追加的审计程序 pqH4w(;
55.audit risk 审计风险 [IMQIX
56.detection risk 检查风险 <6R"h
-u"
57.inappropriate audit opinion 不适当的审计意见 eC;!YGZ
58.material misstatement 重大的错报 CL1
oAk
59.tolerable misstatement 可容忍错报 l2s{~ IC
60.the acceptable level of detection risk 可接受的检查风险 7`dY 1.rq
61.assessed level of material misstatement risk 重大错报风险的评估水平 x9~[HuJ
62.simall business 小规模企业 lLMPw}r<
63.accounting system 会计系统 g|4w8ry
64.test of control 控制测试 !k-` eJ|
65.walk-through test 穿行测试 S>#R_H<(
66.communication 沟通 HCazwX
67.flow chart 流程图 ;ctU&`
68.reperformance of internal control 重新执行 ;'^, ,{
69.audit evidence 审计证据 3S;N(A4
70.substantive procedures 实质性程序 Z2bUs!0
71.assertions 认定 I="oxf#q
72.esistence 存在 cgN>3cE
73.occurrence 发生 s:b"\7
74.completeness 完整性 mW +tV1XjG
75.rights and obligations 权利和义务 {R8=}Qo
76.valuation and allocation 计价和分摊 ]"h=Qc
77.cutoff 截止 8lb-}=
78.accuracy 准确性 J=9 #mOcg"
79.classification 分类 T>F9Hs W
80.inspection 检查 7wi%j!
81.supervision of counting 监盘 uy9!qk
82.observation 观察
Q6x%
83.confirmation 函证 f'_M0x
84.computation 计算 anC+r(jjg9
85.analytical procedures 分析程序 +v-LL*fa
86.vouch 核对 lkwh'@s.
87.trace 追查 e "n|jRh
88.audit sampling 审计抽样 Gkmsaf>
89.error 误差 Q1T@oxV
90.expected error 预期误差 ]7vf#1i<
91.population 总体 @ae>b
92.sampling risk 抽样风险 wDw<KU1UK
93.non- sampling risk 非抽样风险 nh0&'hA
94.sampling unit 抽样单位 "-0;#&!
95.statistical sampling 统计抽样 x5F@ad9
96.tolerable error 可容忍误差 Y&GuDLUF
97.the risk of under reliance 信赖不足风险 ~!]m6 /
98.the risk of over reliance 信赖过度风险 !Rqx2Q
99.the risk of incorrect rejection 误拒风险 +*.1}r&
100. the risk of incorrect acceptance 误受风险 0H+c4IW
101.working trial balance 试算平衡表 eEP(
).
102.index and cross-referencing 索引和交叉索引 l{Er+)a
103.cash receipt 现金收入 JJ-i_5\q
104.cash disbursement 现金支出 d.cCbr:
105.bank statement 银行对账单 %w:'!X><
106.bank reconciliation 银行存款余额调节表 "@)lH
107.balance sheet date 资产负债表日 zo44^=~%
108.net realizable value 可变现净值 q~h:<,5
109.storeroom 仓库 lwJip IO
110.sale invoice 销售发票 ls @5^g
111.price list 价目表 wT/6aJoX
112.positive confirmation request 积极式询证函 xiCN
qk3
113.negative confirmation request 消极式询证函 Bc[6*Y,%T
114.purchase requisition 请购单 c/'M#h
)"
115.receiving report 验收报告 Nb1J
~v
116.gross margin 毛利 =YHt9fb$c
117.manufacturing overhead 制造费用 GX5W^//}
118.material requisition 领料单 gn.Ol/6D
119.inventory-taking 存货盘点
MA6P"?
120.bond certificate 债券 jsZY{s=
121.stock certificate 股票 n$W"=Z;`
122.audit report 审计报告 MS{{R+&
123.entity 被审计单位 \JU{xQMB
124.addressee of the audit report 审计报告的收件人 lsFfb'>
125.unqualified opinion 无保留意见 Tq#<Po $
126.qualified opinion 保留意见 Azn:_4O
127.disclaimer of opinion 无法表示意见 d$[8w/5Of
128.adverse opinion 否定意见 =ybGb7?
c'rd $
A (1)ABC 作业基础成本计算 B{PLIisc
A (2)absorbed overhead 已吸收制造费用 qHJ'1~?q
A (3)absorption costing 吸收成本计算 }4vjKSV
A (4)account 账户,报表 ?l9=$'
A (5)accounting postulate 会计假设 4=s9A
A (6)accounting series release 会计公告文件 ZpWu,1
A (7)accounting valuation 会计计价 nsl*Dm"*F
A (8)account sale 承销清单 #TATqzA
A (9)accountability concept 经营责任概念 k/bque
A (10)accountancy 会计职业 ymkR!
A (11)accountant 会计师
!qaDn.9
A (12)accounting 会计 o&,Y<$!:VH
A (13)agency cost 代理成本 5[<F_"x
A (14)accounting bases 会计基础 PGY9*0n
A (15)accounting manual 会计手册 nuxd S,
A (16)accounting period 会计期间 ^jOCenE3
A (17)accounting policies 会计方针 Mciq-c)
A (18)accounting rate of return 会计报酬率 s|gp
A (19)accounting reference date 会计参照日 k9&@(G[K3
A (20)accounting reference period 会计参照期间 Y%h}U<y
A (21)accrual concept 应计概念 ]>vf 9]
A (22)accrual expenses 应计费用 %A2`&:ip
A (23)acid test ration 速动比率(酸性测试比率) 9`INC~h
A (24)acquisition 购置 n.Vtc-yZU
A (25)acquisition accounting 收购会计 N]u2ql&
A (26)activity based accounting 作业基础成本计算 G
*@@K
A (27)adjusting events 调整事项 `Hd9\;NJ
A (28)administrative expenses 行政管理费 `#U ]iwW!
A (29)advice note 发货通知 r`[B@
A (30)amortization 摊销 h~fWE
A (31)analytical review 分析性检查 H+R7X71{
A (32)annual equivalent cost 年度等量成本法 pg!`SxFD
A (33)annual report and accounts 年度报告和报表 w%rg\E
A (34)appraisal cost 检验成本 t9Vb~ Ubdb
A (35)appropriation account 盈余分配账户 ALAL( f`
A (36)articles of association 公司章程细则 ]?#
#))RUS
A (37)assets 资产 JT#7yetk'
A (38)assets cover 资产保障 #B}Qt5w
A (39)asset value per share 每股资产价值 ^r4|{
A (40)associated company 联营公司 WvbEh|y
A (41)attainable standard 可达标准 t\|J
&4!Y
X(b1/lzA
A (42)attributable profit 可归属利润 )2]a8JVf
A (43)audit 审计 %wtXo BJ
A (44)audit report 审计报告
&N9IcNP
A (45)auditing standards 审计准则 D2)i3vFB
A (46)authorized share capital 额定股本
?~ ?Hdv
A (47)available hours 可用小时 v~aLTI
A (48)avoidable costs 可避免成本 F"v:}Vy|
B (49)back-to-back loan 易币贷款 y<v|X2
B (50)backflush accounting 倒退成本计算 w49{-Pp[
B (51)bad debts 坏帐 qPUA!-'
B (52)bad debts ratio 坏帐比率 (M8hy4Ex
B (53)bank charges 银行手续费 Ysl9f1>%
B (54)bank overdraft 银行透支 i7(~>6@|
B (55)bank reconciliation 银行存款调节表 q-H&5K
B (56)bank statement 银行对账单 }U
i_ynZ!
B (57)bankruptcy 破产 vS#{-X
B (58)basis of apportionment 分摊基础 Fn> <q:
B (59)batch 批量 L&'l3|
B (60)batch costing 分批成本计算 #EFMgQO
B (61)beta factor B(市场)风险因素 4]IKh,jT
B (62)bill 账单 *73AAA5LKa
B (63)bill of exchange 汇票 kJ__:rS(T_
B (64)bill of landing 提单 N2% :h;tf
B (65)bill of materials 用料预计单 L W?&a3e
B (66)bill payable 应付票据 1xIFvXru
B (67)bill receivable 应收票据 r*]uR /Z$
B (68)bin card 存货记录卡 QheDF7'z
B (69)bonus 红利 ,0h3x$l)
B (70)book-keeping 薄记 716hpj#*
B (71)Boston classification 波士顿分类 fQ1 0O(`g,
B (72)breakeven chart 保本图 x*
J|i4
B (73)breakeven point 保本点 BJ2Q 2WW
B (74)breaking-down time 复位时间 Op90
NZI#K
B (75)budget 预算 HGb.656r
B (76)budget center 预算中心 Z>&K&ttJ
B (77)budget cost allowance 预算成本折让 Z7oaQ\fR
B (78)budget manual 预算手册 ho_4f
Dv
B (79)budget period 预算期间 k5C>_(
A
B (80)budgetary control 预算控制 %pqL-G
B (81)budgeted capacity 预算生产能力 Q~b_dx{m
B (82)burden 制造费用 l:x_j\
B (83)business center 经营中心
C6CGj8G
B (84)business entity 营业个体 38"cbHE3
B (85)business unit 经营单位 l)
H9J]
B (86)buy-out management 管理性购买产权 p8_2y~!
B (87)by-product 副产品 a 1NCVZ
C (88)called-up share capital 催缴股本 K]9tc)
C (89)capacity 生产能力 P.!;Uf}32
C (90)capacity ratios 生产能力比率 QY@nE
C (91)capital 资本 8| Sba<d
C (92)capital assets pricing model资本资产计价模式 &%}bRPUl
C (93)capital commitment 承诺资本 ?N(u4atC
C (94)capital employed 已运用的资本 \1~I04'=
C (95)capital expenditure 资本支出 c9|I4=_K
C (96)capital expenditureauthorization 资本支出核准 jKYm /}d
C (97)capital expenditure control 资本支出控制 kv/(rKLp*
C (98)capital expenditure proposal资本支出申请 0T=jR{j!o
C (99)capital funding planning 资本基金筹集计划 tgc@7
C (100)capital gain 资本收益 Iht@mE
C (101)capital investment appraisal资本投资评估 ~ J %m
C (102)capital maintenance 资本保全 6S)$3Is
C (103)capital resource planning 资本资源计划 x)d2G
6x
C (104)capital surplus 资本盈余 XQ4dohGCP
C (105)capital turnover 资本周转率 (5>{?dR)|
C (106)card 记录卡 1ZKz3)K
C (107)cash 现金 > e;]mU`,
C (108)cash account 现金账户 JTjzT2`A.
C (109)cash book 现金账薄 ^fG`DjA)
C (110)cash cow 金牛产品 H RWZ0 '
C (111)cash flow 现金流量 G;Us-IRZ
C (112)cash discounted 现金贴现 q;IhLBl'
C (113)cash flow budget 现金流量预算 J tThkh'-"
C (114)cash flow statement 现金流量表 L,GShl 0S
C (115)cash ledger 现金分类账 F>TYVxQ
C (116)cash limit 现金限额 e
W9)@nVJ
C (117)CCA 现时成本会计 E*h0#m|)
C (118)center 中心 Y7*'QKz2
C (119)changeover time 变更时间 t]gq+ c Lo
C (120)chartered entity 特许经济个体 OCvml 2
vP
C (121)cheque 支票 !'Gb$l!
C (122)cheque register 支票登记薄 Feh"!k <6k
C (123)coin analysis 零钱分类 O\3r%=TF
C (124)classification 分类 2lX[hFa5
C (125)clock card 工时卡 'M47'{7T
C (126)code 代码 3zk:59
C (127)commitment accounting 承诺确认会计 t*eleNYeS~
C (128)common cost 共同成本 m9v"v:Pw
C (129)company limited byguarantee 有限担保责任公司 q#l.A?rK\
C (130)company limited shares 股份有限公司 k\Yu5)
C (131)competitive position 竞争能力状况 \,$r,6-g
C (132)concept 概念 Mr#oT?
C (133)conglomerate 跨行业企业 ;b{pzIe= F
C (134)consistency concept 一致性概念 sj#{TTW
C (135)consolidated accounts 合并报表 +#^sy>
C (136)consolidation accounting 合并会计 cr2{sGn|
C (137)consortium 财团 "cIGNTLFA
C (138)contingency plan 应急计划 v$qpcu#o
C (139)contingent liabilities 或有负债 Z $ p^v
*y
C (140)continuous operation 连续生产 de*,MkZN
C (141)contra 抵消 ;a#}fX
C (142)contract cost 合同成本 #nxER
C (143)contract costing 合同成本计算 mrhsKmH
C (144)contribution 贡献毛益 Q=)"om
C (145)contribution centre 贡献中心 Z5"!0B^ j
C (146)contribution chart 贡献图 5d)'`hACe
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 0+$hkd n
C (148)contribution to salesration 贡献毛益对销售比率 ~e,f )?
C (149)control 控制 h
v;n[
C (150)control account 控制帐户 Dwm@E\^ihm
C (151)control limits 控制限度 S7@ZtFf
C (152)controllability concept 可控制概念 buMiJzU
C (153)controllable cost 可控制成本 O('i*o4!}
C (154)conversion cost 加工成本 IM l9\U
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 'vqj5YTj
C (156)corporate appraisal 公司评估 Fh*q]1F
C (157)corporate planning 公司计划 >w%d'e$
C (158)corporate social reporting 公司社会报告 gOBj0P8s|}
C (159)corporation 股份公司 Pu/-Qpqh
C (160)cost 成本 [)C)p*!Y)
C (161)cost account 成本帐户 _OyP>|L'
C (162)cost accounting 成本会计 +?4*,8Tmmz
C (163)cost accounting manual 成本手册 *K0j5dx
C (164)cost accounts calendar 成本报表的日历时间 F^/~@^{P
C (165)cost adjustment 成本调整 E.5
*Jr=J
C (166)cost allocation 成本分配 X_^_r{
C (167)cost apportionment 成本分摊 ="'rH.n #
C (168)cost attribution 成本归属 eG[umv.9b
C (169)cost audit 成本审计 ~@)-qV^~
C (170)cost behaviour 成本性态
tH<