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注会《审计》英语常用词汇 a{'vN93
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1.audit 审计 MIeU,KT#U
2.attestation 鉴证 ^,lIK+#Elz
3.credibility 可信赖程度 EqkN3%IG
4.audit of financial statements 财务报表审计 z>1Pz(
5.agreed-upon procedures 执行商定程序 Gt8M&S-;
6.high levels of assurance 高水平保证 : %_LpZ
7.compilation 编制 RtkEGxw*^
8.reliability 可靠性 Y#ap*
9.relevance 相关性 3V+] 9;
10.professional skepticism 职业谨慎 ]!W=^!
11.objectivity 客观性 )` Sr fGp8
12. professional competence 专业胜任能力 q<x/Hat)
13.Senior/CPA-in-charge 项目经理 [NjXO`5#]
14.audit engagement letter 业务约定书 xk9%F?)
15.recurring audit 连续审计 IEL%!RFG
16.the client 委托人 ^lnK$i
17.change CPA 更换注册会计师 5
8}U^IW
18.the existing CPA 现任注册会计师 hIYNhZv
19.the successor CPA 后任注册会计师 y;m|
20.the preceding CPA前任注册会计师 "=HA Y
21.issue the audit report 出具审计报告 <VMGTBVQ
22.expert 专家 1SQ3-WUs
23.the board of directors 董事会 k$^UUo6
24.knowledge of the entity‘ s business 了解被审计单位情况 ;Zcswt8]u
25.assess material misstatement risks评估重大错报风险 4@+`q *
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 F$y$'Rzu_B
27.a general knowledge of —— 初步了解―――的情况 l5Ui w2
28.a more knowledge of—— 进一步了解的情况 &@X<zWg
29.the prior year‘s working papers 以前年度工作底稿 Y Vt% 0
30.minutes of meeting 会议纪要 ]#iigPZ7
31.business risks 经营风险 XW2b| %T
32.appropriateness 适当性 |"q5sym8Y_
33.accounting estimate 会计估计 2lZ
Q)
34.management representations 管理层声明 hk;5w{t}}
35.going concern assumption 持续经营假设 @Myo'{3vF
36.audit plan 审计计划 JMC
KcZ%N
37.significant audit areas 重点审计领域 ^)/0yB
38.error 错误 ?>9/#Nv
39.fraud舞弊 +)AG*
40.modified or additional procedures 修改或追加审计程序 >.Pnkx*
41.misappropriation of assets 侵占资产 &N$<e(K
42.transactions without substance 虚假交易 ^x ]r`b
43.unusual pressures 异常压力 C#.->\
44.the suspected noncompliance 涉嫌存在违法行为 ~p6 V,Q
45.materialiy 重要性 EgEa1l!NSQ
46.exceed the materiality level 超过重要性水平 a
K[&V't~
47.approach the materiality level 接近重要性水平 \{_q.;}
48.an acceptably low level 可接受水平 ''cInTCr
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 A;q9rD,_
50.misstatements or omissions 错报或漏报 SBu"3ym
51.aggregate 总计 M/B_#yK
52.subsequent events 期后事项 -u+vJ6EY
53.adjust the financial statements 调整财务报表 djl*H
54.perform additional audit procedures 实施追加的审计程序 ^cC,.
Fdw
55.audit risk 审计风险 {S]}.7`l9(
56.detection risk 检查风险 @(w@e\Bq
57.inappropriate audit opinion 不适当的审计意见 +%z>H"J.
58.material misstatement 重大的错报 G{~J|{t\yz
59.tolerable misstatement 可容忍错报 |w~nVRb
60.the acceptable level of detection risk 可接受的检查风险 /obfw^
61.assessed level of material misstatement risk 重大错报风险的评估水平 wq`s-qZu
62.simall business 小规模企业 fivw~z|[@
63.accounting system 会计系统 Bpo4?nCl}
64.test of control 控制测试 6xmZXpd!
65.walk-through test 穿行测试 3Y4?CM&0v
66.communication 沟通 =`oCLsz=
67.flow chart 流程图 dw>C@c#"
68.reperformance of internal control 重新执行 R{`(c/%8
69.audit evidence 审计证据 tPWLg),
70.substantive procedures 实质性程序 FW;?s+Uyx
71.assertions 认定 'T;P;:!\
72.esistence 存在 79rD7D&g
73.occurrence 发生 IxN9&xa
74.completeness 完整性 qCC.^8
75.rights and obligations 权利和义务 _#E
0g'3
76.valuation and allocation 计价和分摊 :wyno#8`-
77.cutoff 截止 & bm
1Fz
78.accuracy 准确性 #<"~~2?
79.classification 分类 |fJ};RLI"
80.inspection 检查 h|9L5
81.supervision of counting 监盘 ' ,wFTV&
82.observation 观察 G^|:N[>B
83.confirmation 函证 7vKK%H_P
84.computation 计算 se2!N:|R!G
85.analytical procedures 分析程序 tmYz R%i
86.vouch 核对 &ee~p&S,>
87.trace 追查 ij`w} V
88.audit sampling 审计抽样 dm0R[[ 7
89.error 误差 u(.e8~s8
90.expected error 预期误差 ,5p(T_V/
91.population 总体 +4~_Ei[i
92.sampling risk 抽样风险 Igt#V;kK"2
93.non- sampling risk 非抽样风险 l~q\3UKlt
94.sampling unit 抽样单位
'W^Y
M@
95.statistical sampling 统计抽样 Xf]d. :
96.tolerable error 可容忍误差 9MJG;+B~
97.the risk of under reliance 信赖不足风险 :uS\3toj
98.the risk of over reliance 信赖过度风险 oUlY?x1
99.the risk of incorrect rejection 误拒风险 9!\B6=r y4
100. the risk of incorrect acceptance 误受风险 <?.&^|kS
101.working trial balance 试算平衡表 [#vH'y
102.index and cross-referencing 索引和交叉索引 #$07:UJ
103.cash receipt 现金收入 3,3N^nSD
104.cash disbursement 现金支出 `UyG_;
105.bank statement 银行对账单 x.6:<
y
106.bank reconciliation 银行存款余额调节表 M#6W(|V/
107.balance sheet date 资产负债表日 13=AW
108.net realizable value 可变现净值 *I.f1lz%*
109.storeroom 仓库 9ULQrq$?
110.sale invoice 销售发票 ,AFu C<
111.price list 价目表 BoWg0*5xb
112.positive confirmation request 积极式询证函 dt]-,Y
113.negative confirmation request 消极式询证函 7t0=[i
114.purchase requisition 请购单 ]
y'>=a|T
115.receiving report 验收报告 ql{OETn#
116.gross margin 毛利 n0 {i&[I~+
117.manufacturing overhead 制造费用 6,"Q=9k4[
118.material requisition 领料单 B%b4v
119.inventory-taking 存货盘点 UKvW Jnz
120.bond certificate 债券 0RLg:SV
121.stock certificate 股票 _S1>j7RQo
122.audit report 审计报告 5coyr`7mP
123.entity 被审计单位 `iNSr?N.
124.addressee of the audit report 审计报告的收件人 'G4ICtHQ
125.unqualified opinion 无保留意见 s} ;{ZAtE
126.qualified opinion 保留意见 9~XAq^e
127.disclaimer of opinion 无法表示意见 mR:uj2*
128.adverse opinion 否定意见 mxC;?s;~
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A (1)ABC 作业基础成本计算 k$R-#f;
A (2)absorbed overhead 已吸收制造费用 >*_$]E
A (3)absorption costing 吸收成本计算 ,m:.-iy?
A (4)account 账户,报表 -;m0R
A (5)accounting postulate 会计假设 1};Stai'
A (6)accounting series release 会计公告文件 $|@@Qk/T
A (7)accounting valuation 会计计价 +gtbcF@rx
A (8)account sale 承销清单 JIOR4' 9
A (9)accountability concept 经营责任概念 pJ"qu,w
A (10)accountancy 会计职业 d#4**BM
A (11)accountant 会计师 J
@1!Oq>
A (12)accounting 会计 [D4SW#
A (13)agency cost 代理成本 <uw9DU7G
A (14)accounting bases 会计基础 7'V@+5
A (15)accounting manual 会计手册 kfY}S
A (16)accounting period 会计期间 3$>1FoSk
A (17)accounting policies 会计方针 m@v\(rT.
A (18)accounting rate of return 会计报酬率 k"zv~`i'
A (19)accounting reference date 会计参照日 q ^N7I@Y
A (20)accounting reference period 会计参照期间 | rtD.,m
A (21)accrual concept 应计概念 ~IBP|)WA-
A (22)accrual expenses 应计费用 k2tF}
A (23)acid test ration 速动比率(酸性测试比率) 7WS p($
A (24)acquisition 购置 6}Ci>_i4#
A (25)acquisition accounting 收购会计 ,Uqs1#r
A (26)activity based accounting 作业基础成本计算 9-a0 :bP
A (27)adjusting events 调整事项 _9Te!gJ4_#
A (28)administrative expenses 行政管理费 qWPkT$ u
A (29)advice note 发货通知 &Q#66ev
A (30)amortization 摊销 ,Ah;A
[%?~
A (31)analytical review 分析性检查 c]o'xd,T8\
A (32)annual equivalent cost 年度等量成本法 <^jQo<kU
A (33)annual report and accounts 年度报告和报表 /{n-Y/jp
A (34)appraisal cost 检验成本 vw/J8'
A (35)appropriation account 盈余分配账户 )'cMYC
A (36)articles of association 公司章程细则 @:vwb\azVD
A (37)assets 资产 i3mcx)d@H
A (38)assets cover 资产保障 +lcbi
A (39)asset value per share 每股资产价值 S g![Lsj
A (40)associated company 联营公司 -zeG1gr3
A (41)attainable standard 可达标准 yq\K)g*=
\V~eVf;~
A (42)attributable profit 可归属利润 ={&j07,*a
A (43)audit 审计 wc4{)qDE
A (44)audit report 审计报告 Kn;"R:
A (45)auditing standards 审计准则 D'DfJwA
A (46)authorized share capital 额定股本 wJo}!{bN
A (47)available hours 可用小时 qqY"*uJ'
A (48)avoidable costs 可避免成本 MKi0jwJM
B (49)back-to-back loan 易币贷款 ^k">A:E2
B (50)backflush accounting 倒退成本计算 ^Y \"}D
B (51)bad debts 坏帐 aeM+ d`f
B (52)bad debts ratio 坏帐比率 P}^W)@
+3k
B (53)bank charges 银行手续费 /7F:T[
B (54)bank overdraft 银行透支 E*K;H8}s
B (55)bank reconciliation 银行存款调节表 %l[( Iw
B (56)bank statement 银行对账单 &n:.k}/P
B (57)bankruptcy 破产 >KhOz[Zg
B (58)basis of apportionment 分摊基础 `1fY)d^ZS
B (59)batch 批量 n;Vs_u/Nx
B (60)batch costing 分批成本计算 fr6fj
B (61)beta factor B(市场)风险因素 yWo; a
B (62)bill 账单 ?%[@Qb=2
B (63)bill of exchange 汇票 ]GkfEh7/J
B (64)bill of landing 提单 Q
/0Tj]D
B (65)bill of materials 用料预计单 ?IT*:A]E
B (66)bill payable 应付票据 yN(%-u"
B (67)bill receivable 应收票据 A$0fKko
B (68)bin card 存货记录卡 :*9Wh
B (69)bonus 红利 +#@I~u _}D
B (70)book-keeping 薄记 3;]H1
1
B (71)Boston classification 波士顿分类 #.)0xfGW)n
B (72)breakeven chart 保本图 RMu~l@
B (73)breakeven point 保本点 'I6i,+D/q
B (74)breaking-down time 复位时间 R!gEwTk
B (75)budget 预算 >U27];}y
B (76)budget center 预算中心 tl^9WG
B (77)budget cost allowance 预算成本折让 $DaNbLV
B (78)budget manual 预算手册 i$6ypuc
B (79)budget period 预算期间 cI OlhX@
B (80)budgetary control 预算控制 |t#)~Oo
B (81)budgeted capacity 预算生产能力 }N6.Uu5zI
B (82)burden 制造费用 VTY 5]|;
B (83)business center 经营中心 bP&]!jZ
B (84)business entity 营业个体 =MDysb&:
B (85)business unit 经营单位 [?N~s:}
B (86)buy-out management 管理性购买产权 ^o&. fQ*
B (87)by-product 副产品 q#9RW(o
C (88)called-up share capital 催缴股本 v;D~P
a
C (89)capacity 生产能力 H8}oIA"b
C (90)capacity ratios 生产能力比率 @Qt{jI!
C (91)capital 资本 ')<hON44EX
C (92)capital assets pricing model资本资产计价模式 \xw5JGm
C (93)capital commitment 承诺资本 i2SR{e8:GF
C (94)capital employed 已运用的资本 dJNe+
MB`
C (95)capital expenditure 资本支出
z[qDkL
C (96)capital expenditureauthorization 资本支出核准 oV78Hq6
C (97)capital expenditure control 资本支出控制 $c(nF01
C (98)capital expenditure proposal资本支出申请 pB0 \\wR
C (99)capital funding planning 资本基金筹集计划 ]2qo+yB
C (100)capital gain 资本收益 TJXT-\Vk
C (101)capital investment appraisal资本投资评估 0[W:d=C`a
C (102)capital maintenance 资本保全 t&e{_|i#+
C (103)capital resource planning 资本资源计划 kVLS
C (104)capital surplus 资本盈余 z 1X` o
C (105)capital turnover 资本周转率 A;?|&`f
C (106)card 记录卡 ,/|T-Ka
C (107)cash 现金 {V
CWn95Z
C (108)cash account 现金账户 \ta?b!Y),?
C (109)cash book 现金账薄 88wa7i*
C (110)cash cow 金牛产品 _L=h0H l
C (111)cash flow 现金流量 YNsJZnGr8#
C (112)cash discounted 现金贴现 r$s Qf&=
C (113)cash flow budget 现金流量预算 4ID5q~
C (114)cash flow statement 现金流量表 Qj3EXb
C (115)cash ledger 现金分类账 :&."ttf=
C (116)cash limit 现金限额
#Ki[$bS~6
C (117)CCA 现时成本会计 ^SrJu:Q_
C (118)center 中心 =]0&i]z[.
C (119)changeover time 变更时间 !'*-$e
C (120)chartered entity 特许经济个体 Zp=U
W*g^
C (121)cheque 支票 I^$fMdT
C (122)cheque register 支票登记薄 ]>Es4 s
C (123)coin analysis 零钱分类 h>m"GpF
x
C (124)classification 分类 oe-\ozJ0
C (125)clock card 工时卡 draN0vf
C (126)code 代码
</*6wpN
C (127)commitment accounting 承诺确认会计 I9ep`X6Y
C (128)common cost 共同成本 ePo}y])2
C (129)company limited byguarantee 有限担保责任公司 k@W1-D?
C (130)company limited shares 股份有限公司 @|YH|/RF
C (131)competitive position 竞争能力状况 ]~3V}z,T*
C (132)concept 概念 aAUvlb
C (133)conglomerate 跨行业企业 =Jb>x#Y
C (134)consistency concept 一致性概念 H"WprHe
C (135)consolidated accounts 合并报表 c9h6C
C (136)consolidation accounting 合并会计 6(ol1
(U
C (137)consortium 财团 l2Rb\4
C (138)contingency plan 应急计划 z-)O9PV
C (139)contingent liabilities 或有负债 SO0PF|{\r
C (140)continuous operation 连续生产 g]0_5?i
C (141)contra 抵消 f._ua>v,f
C (142)contract cost 合同成本 $-sHWYZ
C (143)contract costing 合同成本计算 +QJ#2~pE
C (144)contribution 贡献毛益 H9e<v4c
C (145)contribution centre 贡献中心 G" "ZI$`
C (146)contribution chart 贡献图 97!;.f-
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 /IMFO:c
C (148)contribution to salesration 贡献毛益对销售比率 _I5Y"o
C (149)control 控制 pZy~1L
C (150)control account 控制帐户 W7nw6;7=
C (151)control limits 控制限度 r_A$DaC]
C (152)controllability concept 可控制概念 g`QEu
5v
C (153)controllable cost 可控制成本 Qzw;i8n{
C (154)conversion cost 加工成本 d7bS
wL
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 <wD-qT W
C (156)corporate appraisal 公司评估 }0Ed]
C (157)corporate planning 公司计划 e$rZ5X
C (158)corporate social reporting 公司社会报告 IjnU?Bf
C (159)corporation 股份公司 'TB2:W3
C (160)cost 成本 }@d @3
C (161)cost account 成本帐户 M9%$lCl
C (162)cost accounting 成本会计 `VguQl_,gA
C (163)cost accounting manual 成本手册 *\F
~[
C (164)cost accounts calendar 成本报表的日历时间 IW] rb/H
C (165)cost adjustment 成本调整
3/eca
C (166)cost allocation 成本分配 fe_5LC"
C (167)cost apportionment 成本分摊 ab?aQ*$+
C (168)cost attribution 成本归属 4BpZJ~(p
C (169)cost audit 成本审计 `r 3
C (170)cost behaviour 成本性态 `'7R,
C (171)cost benefit analysis 成本效益分析 bV3|6]k^
C (172)cost center 成本中心 Cq~dp/V
C (173)cost driver 成本动因