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注会《审计》英语常用词汇 fQ=&@ >e
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1.audit 审计 4(` 2#
2.attestation 鉴证 hknwis%y
3.credibility 可信赖程度 >{O[t2&
4.audit of financial statements 财务报表审计 c'4>D,?1
5.agreed-upon procedures 执行商定程序 =giM@MV
6.high levels of assurance 高水平保证 *4(/t$)pEl
7.compilation 编制 ^/_\etV
8.reliability 可靠性 r!{w93rPX
9.relevance 相关性 Gl?P.BCW.&
10.professional skepticism 职业谨慎 AzHIp^
11.objectivity 客观性 2x)0?N[$O
12. professional competence 专业胜任能力 NWo7wVwc/c
13.Senior/CPA-in-charge 项目经理 fOqS|1rC
14.audit engagement letter 业务约定书 %k/
k]:s
15.recurring audit 连续审计 Ck ~V5
16.the client 委托人 5uQ
v
17.change CPA 更换注册会计师 t 3(%UB
18.the existing CPA 现任注册会计师 N oX_?
19.the successor CPA 后任注册会计师 5?V?
20.the preceding CPA前任注册会计师 Nb^zkg
21.issue the audit report 出具审计报告 F|]o9&/<]
22.expert 专家 r*X}3t*
23.the board of directors 董事会 Nw9-pQ
24.knowledge of the entity‘ s business 了解被审计单位情况 |1dEs,z\
25.assess material misstatement risks评估重大错报风险 <.PPs:{8#
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 $$2S*qY
27.a general knowledge of —— 初步了解―――的情况 d8Q_6(Ar|
28.a more knowledge of—— 进一步了解的情况 $\YLmG
29.the prior year‘s working papers 以前年度工作底稿 HI"!n$p
30.minutes of meeting 会议纪要 ^}i50SG:y
31.business risks 经营风险 H j5WJ{p.
32.appropriateness 适当性 %\(y8QV
33.accounting estimate 会计估计 $I}Hk^X
34.management representations 管理层声明 4i+PiD:H
35.going concern assumption 持续经营假设 aBqe+FXp4
36.audit plan 审计计划 Pe+ 8~0o=R
37.significant audit areas 重点审计领域 bqg]DO$*
38.error 错误 w8m8r`h
39.fraud舞弊 H6%!v1 u
40.modified or additional procedures 修改或追加审计程序 2FZ0c/[&
41.misappropriation of assets 侵占资产 LyJTK1]#
42.transactions without substance 虚假交易 egxJ3.
43.unusual pressures 异常压力 /%ODJ1 M
44.the suspected noncompliance 涉嫌存在违法行为 U:mq7Rd8
45.materialiy 重要性 3<zTkI
46.exceed the materiality level 超过重要性水平 X/`#5<x
47.approach the materiality level 接近重要性水平 zCBtD_@
48.an acceptably low level 可接受水平 I{?E /Sc
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 9Sx<tj_4P{
50.misstatements or omissions 错报或漏报 rj2r# {[
51.aggregate 总计 ,E*a$cCw
52.subsequent events 期后事项 <FcPxZ
53.adjust the financial statements 调整财务报表 |
Q1ubS
54.perform additional audit procedures 实施追加的审计程序 Wvut)T
55.audit risk 审计风险 E&iWtwkz
56.detection risk 检查风险 Y2=Brtc[@
57.inappropriate audit opinion 不适当的审计意见 =BqaGXr
58.material misstatement 重大的错报 !OuTXa,IH
59.tolerable misstatement 可容忍错报 Ww'TCWk@
60.the acceptable level of detection risk 可接受的检查风险 S1H47<)UF
61.assessed level of material misstatement risk 重大错报风险的评估水平 )5GdvqA
62.simall business 小规模企业 >?G|Yz*kEJ
63.accounting system 会计系统 /c_kj2& ]9
64.test of control 控制测试 {0A[v}X ~
65.walk-through test 穿行测试 JGSk4
66.communication 沟通 yv
!''F:9F
67.flow chart 流程图 \4\\575zp'
68.reperformance of internal control 重新执行 Ry8WNVO}R
69.audit evidence 审计证据 :{wsd$Qlj
70.substantive procedures 实质性程序 CD8JY iJ
71.assertions 认定 X>6~{3
72.esistence 存在 r7Q:l ?F2
73.occurrence 发生 o/x5
74.completeness 完整性 9U }MXY0
75.rights and obligations 权利和义务 P[#W
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76.valuation and allocation 计价和分摊 0'V
-
77.cutoff 截止 _M"$5
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78.accuracy 准确性 ZHiICh|et%
79.classification 分类 7G>0,'XC
80.inspection 检查 /SPAJHh
81.supervision of counting 监盘 (AM,4)lW,
82.observation 观察 H%01&u
83.confirmation 函证 wCq)w=,
84.computation 计算 TN |{P
85.analytical procedures 分析程序 g<hv7?"[
86.vouch 核对 pzt Zb
87.trace 追查 I?> -
88.audit sampling 审计抽样 G7/?hky 0.
89.error 误差 t5X^(@q4N
90.expected error 预期误差 +
}(B856+
91.population 总体 xPfnyAo?%z
92.sampling risk 抽样风险 l9ifUhe
93.non- sampling risk 非抽样风险 F"m}mf
94.sampling unit 抽样单位 tRUsZl
95.statistical sampling 统计抽样 cP#]n)<
96.tolerable error 可容忍误差 2LxVt@_R!%
97.the risk of under reliance 信赖不足风险 !aW*dD61
98.the risk of over reliance 信赖过度风险 B
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99.the risk of incorrect rejection 误拒风险 JIY ^N9_
100. the risk of incorrect acceptance 误受风险 P2
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101.working trial balance 试算平衡表 /_k hFw
102.index and cross-referencing 索引和交叉索引 dWB8
103.cash receipt 现金收入 Y8`))MeD
104.cash disbursement 现金支出 L"[w
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105.bank statement 银行对账单 4na4Js
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106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 q|
=q:4_L
108.net realizable value 可变现净值 wh7a|
109.storeroom 仓库 oVEr {K)
110.sale invoice 销售发票 9Pob|UA
111.price list 价目表 L$u&~"z-
112.positive confirmation request 积极式询证函 R8r[;u\iV
113.negative confirmation request 消极式询证函 bhm~Ii
114.purchase requisition 请购单 3R=3\;
115.receiving report 验收报告 P=sK+}5`q
116.gross margin 毛利 h&k^l,
117.manufacturing overhead 制造费用 4|Gs(^nU
118.material requisition 领料单 /"%IhX-
119.inventory-taking 存货盘点 oIL+@}u7
120.bond certificate 债券 $Z7|t
121.stock certificate 股票 )V$
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122.audit report 审计报告 l#vw
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123.entity 被审计单位 w`#0
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124.addressee of the audit report 审计报告的收件人 9y|&T
125.unqualified opinion 无保留意见 iJaNP%N
126.qualified opinion 保留意见 .vOpU4
127.disclaimer of opinion 无法表示意见 8apKp?~yW
128.adverse opinion 否定意见 U9p.Dh~)vG
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A (1)ABC 作业基础成本计算 d$pf[DJQo
A (2)absorbed overhead 已吸收制造费用 _~S^#ut+
A (3)absorption costing 吸收成本计算 !qGx(D{\
A (4)account 账户,报表 >/H
U'
A (5)accounting postulate 会计假设 69I.*[
A (6)accounting series release 会计公告文件 $:gSc&mx
A (7)accounting valuation 会计计价 sv{0XVn+^
A (8)account sale 承销清单 :Ye#NPOI
A (9)accountability concept 经营责任概念 zm3MOH^a
A (10)accountancy 会计职业 #2vG_B<M)
A (11)accountant 会计师 )Q
A (12)accounting 会计 >
%cWTC
A (13)agency cost 代理成本 %K7EF_%
A (14)accounting bases 会计基础 wR<QeH'V
A (15)accounting manual 会计手册 dt0E0i
A (16)accounting period 会计期间 }`/n2
A (17)accounting policies 会计方针 NF\^'W@N
A (18)accounting rate of return 会计报酬率 E~@HC 5.M
A (19)accounting reference date 会计参照日 #z^1)7
A (20)accounting reference period 会计参照期间 NF)\">Ye
A (21)accrual concept 应计概念 &{4Mo,x
A (22)accrual expenses 应计费用 `# M.t);^
A (23)acid test ration 速动比率(酸性测试比率) [[r3fEr$!p
A (24)acquisition 购置 tG^ ?fc
A (25)acquisition accounting 收购会计
KsU&<eQ
A (26)activity based accounting 作业基础成本计算 E0B2>V
A (27)adjusting events 调整事项 dpn&)?f
A (28)administrative expenses 行政管理费 f,
j(uP
A (29)advice note 发货通知 H6CGc0NS+
A (30)amortization 摊销 7
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A (31)analytical review 分析性检查 U W)&Eky
A (32)annual equivalent cost 年度等量成本法 . N} }cJq
A (33)annual report and accounts 年度报告和报表 ,,#rv-*
A (34)appraisal cost 检验成本 lGHu@(n<
A (35)appropriation account 盈余分配账户 V #\ZS{'J
A (36)articles of association 公司章程细则 3k[<4-
A (37)assets 资产 "KE38`NL
A (38)assets cover 资产保障 )I-?zyL
A (39)asset value per share 每股资产价值 I
3,e)Z
A (40)associated company 联营公司 Q2pboZ86
A (41)attainable standard 可达标准 QDT{Xg*I
n6UU6t{
A (42)attributable profit 可归属利润 M "P
A (43)audit 审计 oUKbzr/C
A (44)audit report 审计报告 {)gd|JV*
A (45)auditing standards 审计准则 OQ&D?2r
A (46)authorized share capital 额定股本 =RE_Urt:
A (47)available hours 可用小时 YeVc,B'
A (48)avoidable costs 可避免成本
:ItW|
B (49)back-to-back loan 易币贷款 pV|?dQ
B (50)backflush accounting 倒退成本计算 !vp!\Zj7o
B (51)bad debts 坏帐 Fsj&/:
q
B (52)bad debts ratio 坏帐比率 "LIii1]k
B (53)bank charges 银行手续费 p#BvlS=D
B (54)bank overdraft 银行透支 zjh9ZLu[
B (55)bank reconciliation 银行存款调节表 s@[t5R
B (56)bank statement 银行对账单
gWH9=%!
B (57)bankruptcy 破产 >!F,y3"5S
B (58)basis of apportionment 分摊基础 Ns= b&Uyc
B (59)batch 批量 mXM>6>;y
B (60)batch costing 分批成本计算 ,fJ(.KI0
B (61)beta factor B(市场)风险因素 J9c3d~YW
B (62)bill 账单 v/+}FS=
B (63)bill of exchange 汇票
f>/ 1KV
B (64)bill of landing 提单 2965 7k8
B (65)bill of materials 用料预计单 5@A=,
GPUn
B (66)bill payable 应付票据 LA %al @
B (67)bill receivable 应收票据 z\d2T%^:g(
B (68)bin card 存货记录卡 .eXA.9|jm
B (69)bonus 红利 v4~Xv5|w^F
B (70)book-keeping 薄记 3Wxtxk._E
B (71)Boston classification 波士顿分类 `e|Lw
B (72)breakeven chart 保本图 D %
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B (73)breakeven point 保本点 ?JTyNg4<
B (74)breaking-down time 复位时间 Y]Vc}-a(h
B (75)budget 预算 "$
cT*}br
B (76)budget center 预算中心 PR6uw
B (77)budget cost allowance 预算成本折让 IX?%H!i
B (78)budget manual 预算手册 QF "&~
B (79)budget period 预算期间 fQ4$@
B (80)budgetary control 预算控制 -gGK(PIf
B (81)budgeted capacity 预算生产能力 hdqls0 r
B (82)burden 制造费用 /G+gk0FW
B (83)business center 经营中心 W2Z]?l;vQQ
B (84)business entity 营业个体 &U)s%D8e;d
B (85)business unit 经营单位 { (,vm}iFL
B (86)buy-out management 管理性购买产权 9<CUsq@i:
B (87)by-product 副产品 #%tL8/K*
C (88)called-up share capital 催缴股本 o xu9v/
C (89)capacity 生产能力 u3brb'Y+
C (90)capacity ratios 生产能力比率 7]zZha4X
C (91)capital 资本 >F_Ne)}qTQ
C (92)capital assets pricing model资本资产计价模式 DC7}Xly(
C (93)capital commitment 承诺资本 lD#1"$Coz
C (94)capital employed 已运用的资本 B F|FW
C (95)capital expenditure 资本支出 ',7Z1O
C (96)capital expenditureauthorization 资本支出核准 3g:+p
C (97)capital expenditure control 资本支出控制 e-=PT1T`
C (98)capital expenditure proposal资本支出申请 ulo7d1OVkJ
C (99)capital funding planning 资本基金筹集计划 <yO9j
C (100)capital gain 资本收益 :E`l(sI7J}
C (101)capital investment appraisal资本投资评估 q#-H+7 5
C (102)capital maintenance 资本保全 L%Q *\d
C (103)capital resource planning 资本资源计划 pT$AdvI]
C (104)capital surplus 资本盈余 :#jv4N
C (105)capital turnover 资本周转率 wGX"R 5
C (106)card 记录卡 &\[J
C (107)cash 现金 Lb 4!N`l
C (108)cash account 现金账户 d's`~HOU2
C (109)cash book 现金账薄 (1]@ fCd +
C (110)cash cow 金牛产品 u Aa>6R
C (111)cash flow 现金流量 a Z,Wa-k
C (112)cash discounted 现金贴现 !iOu07<n&D
C (113)cash flow budget 现金流量预算 ITUl-L4xE
C (114)cash flow statement 现金流量表 l= S_#
C (115)cash ledger 现金分类账 E|3aiC,5
C (116)cash limit 现金限额 L$Z_j()2
C (117)CCA 现时成本会计 HbVm
O]#$D
C (118)center 中心 _'
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C (119)changeover time 变更时间 Ve)
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C (120)chartered entity 特许经济个体 2Jv4l$$;*
C (121)cheque 支票 [~S0b
C (122)cheque register 支票登记薄 =@l5He.]&
C (123)coin analysis 零钱分类 LnX^*;P5t
C (124)classification 分类 o!S_j^p[C
C (125)clock card 工时卡 c7wgjQ[
C (126)code 代码 U6PUt'Kk@
C (127)commitment accounting 承诺确认会计 epm|pA*
C (128)common cost 共同成本 ^KR(p!%
C (129)company limited byguarantee 有限担保责任公司 {qyo#
C (130)company limited shares 股份有限公司 6d8
C (131)competitive position 竞争能力状况 bNgcZ
V.
C (132)concept 概念 b1!%xdy_T
C (133)conglomerate 跨行业企业 !/
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C (134)consistency concept 一致性概念 ZVU)@[s
C (135)consolidated accounts 合并报表 k{62UaL.
C (136)consolidation accounting 合并会计 ~'iuh>O)
C (137)consortium 财团 XW:(FzF
C (138)contingency plan 应急计划 e(A&VIp
C (139)contingent liabilities 或有负债 h,G$e|[?
C (140)continuous operation 连续生产 tWIhbt
C (141)contra 抵消 ']x]X,
C (142)contract cost 合同成本 -tZb\4kh
C (143)contract costing 合同成本计算
t-/^ O
C (144)contribution 贡献毛益 6m&I_icM
C (145)contribution centre 贡献中心 u Rg^:
C (146)contribution chart 贡献图 <o}t-Bgg
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 zV#k
#/$
C (148)contribution to salesration 贡献毛益对销售比率 u5[Wr :
C (149)control 控制 Ycm1 _z
C (150)control account 控制帐户 &(0);I@fc
C (151)control limits 控制限度 akoI LX~u
C (152)controllability concept 可控制概念 nor`w,2VF
C (153)controllable cost 可控制成本 H]\H'r"
C (154)conversion cost 加工成本 j!pxG5%
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 (?(ahtT4T
C (156)corporate appraisal 公司评估 :+n7oOV
C (157)corporate planning 公司计划 B}.ia_&DLR
C (158)corporate social reporting 公司社会报告 #=rI[KI
C (159)corporation 股份公司 R?R6|
4
C (160)cost 成本 K\PS$
C (161)cost account 成本帐户 RIlPH~
C (162)cost accounting 成本会计 @VFg XN
C (163)cost accounting manual 成本手册 %'
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C (164)cost accounts calendar 成本报表的日历时间 N !:&$z-
C (165)cost adjustment 成本调整 URwFN OM2
C (166)cost allocation 成本分配 1Low[i
C (167)cost apportionment 成本分摊 APya&