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注会《审计》英语常用词汇 =NQDxt}
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1.audit 审计 qa.nm4"6+
2.attestation 鉴证 }[ld=9p(
3.credibility 可信赖程度 +A>>Ak|s
4.audit of financial statements 财务报表审计 f)Z$,&
5.agreed-upon procedures 执行商定程序 6:fe.0H9
6.high levels of assurance 高水平保证 wJNiw)C
7.compilation 编制 %}J[EV
8.reliability 可靠性 ~*79rDs{
9.relevance 相关性 .Wc<(pfa
10.professional skepticism 职业谨慎 l#Ipo5=
11.objectivity 客观性 .-awl1 W
12. professional competence 专业胜任能力 0L S,(v4
13.Senior/CPA-in-charge 项目经理 X6)-1.T&
14.audit engagement letter 业务约定书 cGIxE[n'
15.recurring audit 连续审计 ~a^mLnY@
16.the client 委托人 W.'#pd
17.change CPA 更换注册会计师 |Rd?s0u
18.the existing CPA 现任注册会计师 |a*VoMZ
19.the successor CPA 后任注册会计师 #.'0DWT\-
20.the preceding CPA前任注册会计师 |D~mLs;&
21.issue the audit report 出具审计报告 &CpxD."8x
22.expert 专家 F>dB@V-
23.the board of directors 董事会 iVu
24.knowledge of the entity‘ s business 了解被审计单位情况 ?\"GT] 5D
25.assess material misstatement risks评估重大错报风险 3"NO"+
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 NTbmI$(
27.a general knowledge of —— 初步了解―――的情况 LP-~;
28.a more knowledge of—— 进一步了解的情况 %JF^@\E!|
29.the prior year‘s working papers 以前年度工作底稿 7/&i'y
30.minutes of meeting 会议纪要 MxQhkY-=
31.business risks 经营风险 Hk
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32.appropriateness 适当性 ($pN OGH
33.accounting estimate 会计估计 DvB!-|ek
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 Z-z^0QO
36.audit plan 审计计划 't.IYBHx
37.significant audit areas 重点审计领域 -K eoq
38.error 错误 qIS9.AL
39.fraud舞弊 `<2k.aW4e8
40.modified or additional procedures 修改或追加审计程序 Tsch:r S
41.misappropriation of assets 侵占资产 t(AW2{%}
42.transactions without substance 虚假交易 \@&oK2f
43.unusual pressures 异常压力 8eq*q
44.the suspected noncompliance 涉嫌存在违法行为 6?$yBu9l
45.materialiy 重要性 KSDz3qe
46.exceed the materiality level 超过重要性水平 (VV5SvdE
47.approach the materiality level 接近重要性水平 v3PtiKS
48.an acceptably low level 可接受水平 M15Ce)oB1(
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 )O\w'|$G
50.misstatements or omissions 错报或漏报 -@L7!,j
51.aggregate 总计 !IF]P#
52.subsequent events 期后事项 -<H\VT%98
53.adjust the financial statements 调整财务报表 ,.DTJ7H+
54.perform additional audit procedures 实施追加的审计程序 i^T@jg+K
55.audit risk 审计风险 "AYm*R
56.detection risk 检查风险 iMjoatt
57.inappropriate audit opinion 不适当的审计意见 !ij
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58.material misstatement 重大的错报 \]<eLw-v
59.tolerable misstatement 可容忍错报 QTr)r;Tro
60.the acceptable level of detection risk 可接受的检查风险 %hDx UZ#0
61.assessed level of material misstatement risk 重大错报风险的评估水平 !iv6k~.e'2
62.simall business 小规模企业 7>.d*?eao\
63.accounting system 会计系统 "o_s=^U
64.test of control 控制测试 ?#s9@R1
65.walk-through test 穿行测试 =r|e]4
66.communication 沟通 [l44,!Z&
67.flow chart 流程图 @=_4i&]$
68.reperformance of internal control 重新执行 |BGB60}]f
69.audit evidence 审计证据 *.%z
70.substantive procedures 实质性程序 =z>d GIT1
71.assertions 认定 X* 4C?v
72.esistence 存在 \
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73.occurrence 发生 +MZsL7%
74.completeness 完整性 1.24ZX
75.rights and obligations 权利和义务 Lb]!TOl
76.valuation and allocation 计价和分摊 d*$L$1S
77.cutoff 截止 xVxN
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78.accuracy 准确性 ;k?Z,M:
79.classification 分类 \k4tYL5
80.inspection 检查 .A6D&-&z
81.supervision of counting 监盘 %_Q+@9
82.observation 观察 K*R
83.confirmation 函证 /U$5'BoS
84.computation 计算 F$/7X~*
85.analytical procedures 分析程序 :2t0//@X
86.vouch 核对 8c`EB-y
87.trace 追查 =[JstiT?E
88.audit sampling 审计抽样 3d>8~ANi=%
89.error 误差 *k
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90.expected error 预期误差 i?wEd!=w
91.population 总体 E)3Ah!
92.sampling risk 抽样风险 :$6m
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93.non- sampling risk 非抽样风险 c,CcKy;+
94.sampling unit 抽样单位 e"#QUc(
95.statistical sampling 统计抽样 UuS6y9@v
96.tolerable error 可容忍误差 `T\_Wje(
97.the risk of under reliance 信赖不足风险 ^F)t>K$0m
98.the risk of over reliance 信赖过度风险 MJ"@
99.the risk of incorrect rejection 误拒风险 :6gRoMb]
100. the risk of incorrect acceptance 误受风险 6Y`rQ/F
101.working trial balance 试算平衡表 g^l~AR
102.index and cross-referencing 索引和交叉索引 &]"Z x0t5%
103.cash receipt 现金收入 vh"wXu
104.cash disbursement 现金支出 ="p,~ivrz
105.bank statement 银行对账单 shgZru
106.bank reconciliation 银行存款余额调节表 t:x"]K
107.balance sheet date 资产负债表日 YsO3( HS
108.net realizable value 可变现净值 bL`>#M_^
109.storeroom 仓库 2P/ Sq
110.sale invoice 销售发票 DD5cUlOSu
111.price list 价目表 63E)RR_Lh
112.positive confirmation request 积极式询证函 F MX^k
113.negative confirmation request 消极式询证函 s"UUo|hM
114.purchase requisition 请购单 R
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115.receiving report 验收报告 /IQ$[WR cx
116.gross margin 毛利 0fGt7 "Q
117.manufacturing overhead 制造费用 \G0YLV~>P
118.material requisition 领料单 Spu>
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119.inventory-taking 存货盘点 W7W(jMH
120.bond certificate 债券 cYgd1
121.stock certificate 股票 HTLS$o;Q
122.audit report 审计报告 ~|G`f\Ln"
123.entity 被审计单位 HV&i! M@T
124.addressee of the audit report 审计报告的收件人 .wV-g:2
125.unqualified opinion 无保留意见 s
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126.qualified opinion 保留意见 B&QEt[=s
127.disclaimer of opinion 无法表示意见 C
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128.adverse opinion 否定意见 e'yw8U5E/
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A (1)ABC 作业基础成本计算 (A )f
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A (2)absorbed overhead 已吸收制造费用 Nwj M=GG
A (3)absorption costing 吸收成本计算 :d6]rOpX
A (4)account 账户,报表 `>4"i+NFF8
A (5)accounting postulate 会计假设 W|Cs{rBc?
A (6)accounting series release 会计公告文件 XRmE
A (7)accounting valuation 会计计价 +B[XTn,Cru
A (8)account sale 承销清单 B)*1[Jf{4
A (9)accountability concept 经营责任概念 "S+AkLe(
A (10)accountancy 会计职业 Kv)Kn8df
A (11)accountant 会计师 jR9;<qT/
A (12)accounting 会计 "574%\#4z
A (13)agency cost 代理成本 [!C!R$AMa
A (14)accounting bases 会计基础 Q4Nut
A (15)accounting manual 会计手册 N1}r%!jk/
A (16)accounting period 会计期间 27i-B\r
A (17)accounting policies 会计方针 ? o&goiM
A (18)accounting rate of return 会计报酬率 "Lyb4# M
A (19)accounting reference date 会计参照日 p"7]zq]'
A (20)accounting reference period 会计参照期间 xS(VgP&YGO
A (21)accrual concept 应计概念 194n
A (22)accrual expenses 应计费用 s{OV-H
A (23)acid test ration 速动比率(酸性测试比率) bXvriQ.UH
A (24)acquisition 购置 I s|_
A (25)acquisition accounting 收购会计 Ey.%:
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A (26)activity based accounting 作业基础成本计算 ![!,i\x
A (27)adjusting events 调整事项
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A (28)administrative expenses 行政管理费 w`EC6ZN
A (29)advice note 发货通知 P
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A (30)amortization 摊销 c'XSs
A (31)analytical review 分析性检查 i%GiWanG
A (32)annual equivalent cost 年度等量成本法 HWIn.i
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A (33)annual report and accounts 年度报告和报表 1,:QrhC
A (34)appraisal cost 检验成本 '[HBKn$`
A (35)appropriation account 盈余分配账户 Wv%F^(R7
A (36)articles of association 公司章程细则 _R^ZXtypd
A (37)assets 资产 1Q=L/keP
A (38)assets cover 资产保障 &lID6{7 9Z
A (39)asset value per share 每股资产价值 nXk9
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A (40)associated company 联营公司 2I3H?Lrx!m
A (41)attainable standard 可达标准
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A (42)attributable profit 可归属利润 qfdL *D
A (43)audit 审计 GPizR|}h
A (44)audit report 审计报告 L8f_^
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A (45)auditing standards 审计准则 }
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A (46)authorized share capital 额定股本 U# I
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A (47)available hours 可用小时 AHMvh 7O?
A (48)avoidable costs 可避免成本 "!&
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B (49)back-to-back loan 易币贷款 L8
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B (50)backflush accounting 倒退成本计算 tJ*/5k
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B (51)bad debts 坏帐 [?=DPE%
B (52)bad debts ratio 坏帐比率 PbY.8d%2/k
B (53)bank charges 银行手续费 r oPC
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B (54)bank overdraft 银行透支 R%~~'/2V
B (55)bank reconciliation 银行存款调节表 ++UxzUd
B (56)bank statement 银行对账单 w#_7,*6]
B (57)bankruptcy 破产 QCG-CzJ9l
B (58)basis of apportionment 分摊基础 Zx`/88!x[
B (59)batch 批量 Vx:uqzw#
B (60)batch costing 分批成本计算 3UF^Ff<wo
B (61)beta factor B(市场)风险因素 Q-A_ 8
B (62)bill 账单 m<LzgX
B (63)bill of exchange 汇票 R5mb4
B (64)bill of landing 提单 C8i4z
B (65)bill of materials 用料预计单 @Z7s3b
B (66)bill payable 应付票据 p.<d+S<
B (67)bill receivable 应收票据 r
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B (68)bin card 存货记录卡 SmRFxqtN
B (69)bonus 红利 t|9
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B (70)book-keeping 薄记 \acGSW
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B (71)Boston classification 波士顿分类 =(~*8hJ
B (72)breakeven chart 保本图 *y(UI/c
B (73)breakeven point 保本点 fOKAy'
B (74)breaking-down time 复位时间 t'yh&44_
B (75)budget 预算 TwF.UL@G%
B (76)budget center 预算中心 Q/J <$W*,
B (77)budget cost allowance 预算成本折让 1vAJ(O{-
B (78)budget manual 预算手册 +6~zMKp
B (79)budget period 预算期间 RH$l?j6
B (80)budgetary control 预算控制 !b+!] 2~g}
B (81)budgeted capacity 预算生产能力 [z*1#lj S
B (82)burden 制造费用 ~
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B (83)business center 经营中心 ug'^$geM
B (84)business entity 营业个体 ^jcVJpyT@R
B (85)business unit 经营单位 J9f]=1`
B (86)buy-out management 管理性购买产权 <[T{q
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B (87)by-product 副产品 BlM(Q/z
C (88)called-up share capital 催缴股本 l)~$/#k
C (89)capacity 生产能力 eYn/F
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C (90)capacity ratios 生产能力比率 >6W #v[
C (91)capital 资本 pc
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C (92)capital assets pricing model资本资产计价模式 E$A=*-u
C (93)capital commitment 承诺资本 4H@7t,>
C (94)capital employed 已运用的资本 IFZw54
C (95)capital expenditure 资本支出 ~ 588md :
C (96)capital expenditureauthorization 资本支出核准 ynf!1!4
C (97)capital expenditure control 资本支出控制 m?1r@!/y
C (98)capital expenditure proposal资本支出申请 \4
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C (99)capital funding planning 资本基金筹集计划 bYX.4(R
C (100)capital gain 资本收益 }[PC
Yn
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C (101)capital investment appraisal资本投资评估 ]l3Y=Cl
C (102)capital maintenance 资本保全 JV8*;n%}-
C (103)capital resource planning 资本资源计划 b_u;
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C (104)capital surplus 资本盈余 T1 1>&K)
C (105)capital turnover 资本周转率
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C (106)card 记录卡 KdzV^6K<c
C (107)cash 现金 `Tk~?aY
C (108)cash account 现金账户 *y` (^kyS
C (109)cash book 现金账薄 ``@e7~F{
C (110)cash cow 金牛产品 J
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C (111)cash flow 现金流量 $" =3e]<
C (112)cash discounted 现金贴现 J/,m'wH
C (113)cash flow budget 现金流量预算 FF7?|V!Q
C (114)cash flow statement 现金流量表 ,Ij/
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C (115)cash ledger 现金分类账 r gi4>
C (116)cash limit 现金限额 RSw;
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C (117)CCA 现时成本会计 sXT8jLIf
C (118)center 中心 - (q7"h
C (119)changeover time 变更时间 5zyd;y)|'
C (120)chartered entity 特许经济个体
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C (121)cheque 支票 &Z9rQH81f>
C (122)cheque register 支票登记薄 DK'S4%;Sp
C (123)coin analysis 零钱分类 FBOgaI83G
C (124)classification 分类 rd24R-6
C (125)clock card 工时卡 ~zvZK]JoX
C (126)code 代码 {Q`Q2'@
C (127)commitment accounting 承诺确认会计 )jjaY1E
C (128)common cost 共同成本 o3NB3@uj<
C (129)company limited byguarantee 有限担保责任公司 }I#_H
C (130)company limited shares 股份有限公司 jR+kx:+
C (131)competitive position 竞争能力状况 EY
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C (132)concept 概念 >7cDfv"
C (133)conglomerate 跨行业企业 3{Zd<JYg4-
C (134)consistency concept 一致性概念 10GU2a$0"$
C (135)consolidated accounts 合并报表 _?K,Jc8j.
C (136)consolidation accounting 合并会计 1CJAFi>%D
C (137)consortium 财团 u?>8`]r
C (138)contingency plan 应急计划 <^942y-=
C (139)contingent liabilities 或有负债 znIS2{p/`
C (140)continuous operation 连续生产 RX^Xtc"
C (141)contra 抵消 axK/YE7t
C (142)contract cost 合同成本 r]aI=w<(f
C (143)contract costing 合同成本计算 F ^m;xy
C (144)contribution 贡献毛益 rd=+[:7L
C (145)contribution centre 贡献中心 -3m!970
C (146)contribution chart 贡献图 23a:q{R
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Mp[2A uf
C (148)contribution to salesration 贡献毛益对销售比率 o!c~"
C (149)control 控制 g;7u-nP
C (150)control account 控制帐户 k 6i&NG6
C (151)control limits 控制限度 ZG~d<kM&8s
C (152)controllability concept 可控制概念 Ht]O:io`
C (153)controllable cost 可控制成本 4AF.KX7
C (154)conversion cost 加工成本 L!`PM.:9
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 IP)%y%ycw
C (156)corporate appraisal 公司评估 &^Gp
C (157)corporate planning 公司计划 e+<9Sh7&
C (158)corporate social reporting 公司社会报告 QHnC(b
C (159)corporation 股份公司 ^f,%dM=i=
C (160)cost 成本 l|;]"&|_]c
C (161)cost account 成本帐户 lvLz){
C (162)cost accounting 成本会计 wLvM<p7OX
C (163)cost accounting manual 成本手册 7mtg
C (164)cost accounts calendar 成本报表的日历时间 R D?52\
C (165)cost adjustment 成本调整 CW.T`F
C (166)cost allocation 成本分配 NK:! U
C (167)cost apportionment 成本分摊 gyT0h?xDt
C (168)cost attribution 成本归属 C5e;U
C (169)cost audit 成本审计 L@ejFXQg
C (170)cost behaviour 成本性态 +jKu^f6
C (171)cost benefit analysis 成本效益分析 F6>oGmLy
C (172)cost center 成本中心 0\!v{A>
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C (173)cost driver 成本动因