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注会《审计》英语常用词汇 9
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1.audit 审计 f<Xi/(
2.attestation 鉴证 D0
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3.credibility 可信赖程度 G\/7V L
4.audit of financial statements 财务报表审计 "cx#6Bo|
5.agreed-upon procedures 执行商定程序 4<q'QU#l<
6.high levels of assurance 高水平保证 '<% ;Nv
7.compilation 编制 7cly{U"
8.reliability 可靠性 `m=u2kxY
9.relevance 相关性 +JPHQx'W
10.professional skepticism 职业谨慎 Y<[jUe`O;
11.objectivity 客观性 |5#iPw_wMY
12. professional competence 专业胜任能力 Z=[?Tf
13.Senior/CPA-in-charge 项目经理 NG\^>.8
14.audit engagement letter 业务约定书 Qcs>BOV~
15.recurring audit 连续审计 OuV
f<@a
16.the client 委托人 +hzS'z)n&
17.change CPA 更换注册会计师 F8>J(7On
18.the existing CPA 现任注册会计师 \4"01:u'
19.the successor CPA 后任注册会计师 ]n^TN
r7
20.the preceding CPA前任注册会计师 ,n/^;. _1
21.issue the audit report 出具审计报告 8 CCA}lOG
22.expert 专家 BM_Rlcx~
23.the board of directors 董事会 }TsND6Ws3
24.knowledge of the entity‘ s business 了解被审计单位情况 G ,?l
o=m
25.assess material misstatement risks评估重大错报风险 7f#r&~=
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
&b!|Y
27.a general knowledge of —— 初步了解―――的情况 yvt
:/X
28.a more knowledge of—— 进一步了解的情况 K4j2xSGeo
29.the prior year‘s working papers 以前年度工作底稿 CK#SD|~:
30.minutes of meeting 会议纪要 ~#nbD-*#
31.business risks 经营风险 UQ.DKUg
32.appropriateness 适当性 vz}_^8O
33.accounting estimate 会计估计 wH0Ks5
34.management representations 管理层声明 MfK}DEJK,
35.going concern assumption 持续经营假设 6;%Ajx
36.audit plan 审计计划 {5J: ]{p
37.significant audit areas 重点审计领域 ,R5z`O
38.error 错误 Y0ouLUlI
39.fraud舞弊 t7qzAr
40.modified or additional procedures 修改或追加审计程序 w5R?9"d@
41.misappropriation of assets 侵占资产 ^K`Vqo
42.transactions without substance 虚假交易 5_E,x
43.unusual pressures 异常压力 ^UiSezcI
44.the suspected noncompliance 涉嫌存在违法行为 {+^qm8n
45.materialiy 重要性 ~2 M+Me
46.exceed the materiality level 超过重要性水平 v&}^8j
47.approach the materiality level 接近重要性水平 hH*/[|z
48.an acceptably low level 可接受水平 tk~<tqMq
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 Z!SFJ{
50.misstatements or omissions 错报或漏报 Ub| -Q
51.aggregate 总计 /I@Dv?
52.subsequent events 期后事项 m8C
scCZ}
53.adjust the financial statements 调整财务报表 aW@J]slg
54.perform additional audit procedures 实施追加的审计程序 ^rIe"Kx
55.audit risk 审计风险 Gz@/:dW^vZ
56.detection risk 检查风险 )]P%=
57.inappropriate audit opinion 不适当的审计意见 E6_.Q `!ll
58.material misstatement 重大的错报 XR.Sm<A[
59.tolerable misstatement 可容忍错报
v+qHH8
60.the acceptable level of detection risk 可接受的检查风险 ebmU~6v k
61.assessed level of material misstatement risk 重大错报风险的评估水平 8*m=U@5]
62.simall business 小规模企业 >4x~US[VB
63.accounting system 会计系统 +y\mlfJ.-b
64.test of control 控制测试 wTK>U`o
65.walk-through test 穿行测试 GjGt'
m*
66.communication 沟通 Sz3Tp5b
67.flow chart 流程图 d>r_a9 .u
68.reperformance of internal control 重新执行 6$_//
69.audit evidence 审计证据 2/M:KR
70.substantive procedures 实质性程序 qGH\3g-
71.assertions 认定 0Er;l|
72.esistence 存在 'X{J~fEI!
73.occurrence 发生 ,!'L~{
74.completeness 完整性 KQv97#n1
75.rights and obligations 权利和义务 sV5S>*A[
76.valuation and allocation 计价和分摊 +!9&zYu!
77.cutoff 截止 H<wrusRg
78.accuracy 准确性 Md(h-wYr
79.classification 分类 <|R`N)AV;
80.inspection 检查 A<
|]>[ax
81.supervision of counting 监盘 6p1)wf.J
82.observation 观察 TOvpv@?-
83.confirmation 函证 $TR#-q
84.computation 计算 ( V^C7ix:
85.analytical procedures 分析程序 \qB:z7I2
86.vouch 核对 WEVV2BJ
87.trace 追查 1Z| {3W
88.audit sampling 审计抽样 oNK-^N?-T
89.error 误差 +(qs{07A$
90.expected error 预期误差 =abBD
91.population 总体 dxAP7
v
92.sampling risk 抽样风险 Tyk\l>S
93.non- sampling risk 非抽样风险 %}x$YDO
94.sampling unit 抽样单位 ,[t>N>10TH
95.statistical sampling 统计抽样 9]^ CDL
96.tolerable error 可容忍误差 .6xIg+
97.the risk of under reliance 信赖不足风险 "- XJZ;5
98.the risk of over reliance 信赖过度风险 H%
"R _[+
99.the risk of incorrect rejection 误拒风险 E,g5[s@
100. the risk of incorrect acceptance 误受风险 syR
+;
101.working trial balance 试算平衡表 4kqgZtg.
102.index and cross-referencing 索引和交叉索引 l
S m7i
103.cash receipt 现金收入 ;&8
104.cash disbursement 现金支出 ZuIw4u(9
105.bank statement 银行对账单 #mK?K
106.bank reconciliation 银行存款余额调节表 U~1jmxE
107.balance sheet date 资产负债表日 Se>
"=[=
108.net realizable value 可变现净值 6}xFE]Df-Y
109.storeroom 仓库 !1<?ddH6
110.sale invoice 销售发票 `SH#t3
5,
111.price list 价目表 0z1UF{{
112.positive confirmation request 积极式询证函 =n73bm
113.negative confirmation request 消极式询证函 s`E^1jC
114.purchase requisition 请购单 pk5W!K
115.receiving report 验收报告 tP;^;nw
116.gross margin 毛利 ?O!'ZZX
117.manufacturing overhead 制造费用 oiL^$y/:;z
118.material requisition 领料单 pcl'!8&7
119.inventory-taking 存货盘点 JZM:R
120.bond certificate 债券 U9ZWSDs
121.stock certificate 股票 c2iPm9"eh
122.audit report 审计报告 n0*a.
123.entity 被审计单位 yw3E$~ k
124.addressee of the audit report 审计报告的收件人 2&Hn%q)
125.unqualified opinion 无保留意见 mx:) &1
126.qualified opinion 保留意见 ~Vf+@_G8`
127.disclaimer of opinion 无法表示意见 .o?"=Epo
128.adverse opinion 否定意见 gk.c"$2
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A (1)ABC 作业基础成本计算 Sy
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A (2)absorbed overhead 已吸收制造费用 L@t}UC
A (3)absorption costing 吸收成本计算 RCvf@[y
4
A (4)account 账户,报表 !f^'-
A (5)accounting postulate 会计假设 ,&X7D]
A (6)accounting series release 会计公告文件 wf[B -2q)
A (7)accounting valuation 会计计价 sVjM^y24
A (8)account sale 承销清单 PIxd'B*MF
A (9)accountability concept 经营责任概念 &!E+l<.RF
A (10)accountancy 会计职业 +zz\*
A (11)accountant 会计师 vUa&9Y
A (12)accounting 会计 Np?%pB!Q
A (13)agency cost 代理成本 B- `,h
pp
A (14)accounting bases 会计基础 a?]"|tQ'
A (15)accounting manual 会计手册 hQT
p&
A (16)accounting period 会计期间 !qjIhZi
A (17)accounting policies 会计方针 j(*ZPo>o
D
A (18)accounting rate of return 会计报酬率 ZI8*PX%2
A (19)accounting reference date 会计参照日 r6#It$NU
A (20)accounting reference period 会计参照期间 ^3B&E^R
A (21)accrual concept 应计概念 7@@,4_q E
A (22)accrual expenses 应计费用 j$TTLFK1
A (23)acid test ration 速动比率(酸性测试比率) 3TDjWW;#~
A (24)acquisition 购置
i{9_C/
A (25)acquisition accounting 收购会计 &1:_+
A (26)activity based accounting 作业基础成本计算 $aFCe}3b<
A (27)adjusting events 调整事项 uR:@7n
A (28)administrative expenses 行政管理费 @D3Y}nR:
A (29)advice note 发货通知 xpb,Nzwt^
A (30)amortization 摊销 }{(dG7G+
A (31)analytical review 分析性检查 -/O_wqm#
A (32)annual equivalent cost 年度等量成本法 *b@YoQe3!
A (33)annual report and accounts 年度报告和报表 YgN:$+g5
A (34)appraisal cost 检验成本 s$,gM,|cK
A (35)appropriation account 盈余分配账户 3wQUNv0z
A (36)articles of association 公司章程细则 l; .
_
?H
A (37)assets 资产 oJLpFL
A (38)assets cover 资产保障 &H`A S6
A (39)asset value per share 每股资产价值 wePhH*nQ>
A (40)associated company 联营公司 _7#9nJ3|
A (41)attainable standard 可达标准 i#lnSJ08
s?irT;=
A (42)attributable profit 可归属利润 :'pLuN
A (43)audit 审计 )Uk!;b
A (44)audit report 审计报告 zP8a=Iv
A (45)auditing standards 审计准则 ~KW|<n4m
A (46)authorized share capital 额定股本 []v t\I
;
A (47)available hours 可用小时 b85r=tm
A (48)avoidable costs 可避免成本 m@z.H ;
B (49)back-to-back loan 易币贷款 _=wu>h&7
B (50)backflush accounting 倒退成本计算 B3j
B (51)bad debts 坏帐 xxsa
x/h
B (52)bad debts ratio 坏帐比率 ds*N1[
*
B (53)bank charges 银行手续费 #'@pL0dj
B (54)bank overdraft 银行透支 Cmsg'KqqT
B (55)bank reconciliation 银行存款调节表 sr=~Uq{g
B (56)bank statement 银行对账单 ^Pq4 n%x
B (57)bankruptcy 破产 vIL'&~C\y
B (58)basis of apportionment 分摊基础 z;dFS
B (59)batch 批量 \x,q(npHi
B (60)batch costing 分批成本计算 =Z3{6y}3p
B (61)beta factor B(市场)风险因素 <yw6Om:n<
B (62)bill 账单 4DYa~ =w
B (63)bill of exchange 汇票 vH^6O:V
B (64)bill of landing 提单 "zn<\z$l
B (65)bill of materials 用料预计单 .]0u#fz0y
B (66)bill payable 应付票据 $ e<1 08)]
B (67)bill receivable 应收票据 Cm~Pn"K_]
B (68)bin card 存货记录卡 gyz#:z$p^
B (69)bonus 红利 )dv w.X
B (70)book-keeping 薄记 rY~!hZ
B (71)Boston classification 波士顿分类 N5yt'.d
B (72)breakeven chart 保本图 R7q\^Yzo
B (73)breakeven point 保本点 .9cQq/{b
B (74)breaking-down time 复位时间 ZCT\4Llv#
B (75)budget 预算 vpS
&w
B (76)budget center 预算中心 3?d o|>
B (77)budget cost allowance 预算成本折让 t==CdCl
B (78)budget manual 预算手册 pn:) Rq0
B (79)budget period 预算期间 ","O8'$OC
B (80)budgetary control 预算控制 m ll-cp
B (81)budgeted capacity 预算生产能力 d'oh-dj %^
B (82)burden 制造费用 y&-1SP<
B (83)business center 经营中心 W7F1o[
B (84)business entity 营业个体 95wi~
^^
B (85)business unit 经营单位 6/%dD DU
B (86)buy-out management 管理性购买产权 _VjfH2Y
B (87)by-product 副产品 ?F^$4:
C (88)called-up share capital 催缴股本 ^n5rUwS>
C (89)capacity 生产能力 n0ZrgTVJ
C (90)capacity ratios 生产能力比率 z frEM
C (91)capital 资本 0gLl>tF[H
C (92)capital assets pricing model资本资产计价模式 Skbd'j
C (93)capital commitment 承诺资本 va`/Dp)M
C (94)capital employed 已运用的资本 z!M8lpIM
C (95)capital expenditure 资本支出 nRE(RbRe
C (96)capital expenditureauthorization 资本支出核准 tRl01&0S
C (97)capital expenditure control 资本支出控制 ho'Ihep,L
C (98)capital expenditure proposal资本支出申请 U9*uXD1\
C (99)capital funding planning 资本基金筹集计划 H n^)Xw
C (100)capital gain 资本收益 1I=>0c
C (101)capital investment appraisal资本投资评估 ou{}\^DgQ
C (102)capital maintenance 资本保全 ;*H@E(g
C (103)capital resource planning 资本资源计划 o4^|n1vN
C (104)capital surplus 资本盈余 TZl^M h[a
C (105)capital turnover 资本周转率 oc^j<!Rh
C (106)card 记录卡 +2KYtyI
C (107)cash 现金 2
`Ojw_$W7
C (108)cash account 现金账户 k%|Sl>{Ir
C (109)cash book 现金账薄 1(q&(p
C (110)cash cow 金牛产品 eTe
Z^G
C (111)cash flow 现金流量 3tt3:`g
C (112)cash discounted 现金贴现 <-]
qU}-
C (113)cash flow budget 现金流量预算 dbE]&w`?d
C (114)cash flow statement 现金流量表 ;v*J:Mn/=
C (115)cash ledger 现金分类账 $+P6R`K
C (116)cash limit 现金限额 (uxe<'Co|
C (117)CCA 现时成本会计 )'+
tb\g
C (118)center 中心 ~l^Q~W-+
C (119)changeover time 变更时间 9GV1@'<Y]
C (120)chartered entity 特许经济个体 _K4E6c_
C (121)cheque 支票 YLx4qE
C (122)cheque register 支票登记薄 X0}+X'3
C (123)coin analysis 零钱分类 f*:DH4g }B
C (124)classification 分类 F=B[%4q`%
C (125)clock card 工时卡 SyB2A\A
C (126)code 代码 mRNA
,*
C (127)commitment accounting 承诺确认会计 Hdn%r<+c
C (128)common cost 共同成本 '&;s32']}
C (129)company limited byguarantee 有限担保责任公司 <27:O,I
C (130)company limited shares 股份有限公司 NKSK+ll2
C (131)competitive position 竞争能力状况 qDVt
C (132)concept 概念 UGb<&)
C (133)conglomerate 跨行业企业 <\fB+ AZ
C (134)consistency concept 一致性概念 XHh
!Q0v;
C (135)consolidated accounts 合并报表 4ZX6=-u^
C (136)consolidation accounting 合并会计 (v)/h>vS
C (137)consortium 财团 Zw`9B
C (138)contingency plan 应急计划 z{q|HO
C (139)contingent liabilities 或有负债 BKV,V/*p
C (140)continuous operation 连续生产 vT&)
5nN
C (141)contra 抵消 %aB
RL6
C (142)contract cost 合同成本 9*<=K
C (143)contract costing 合同成本计算 YaT6vSz
C (144)contribution 贡献毛益 SJJ[y"GvD
C (145)contribution centre 贡献中心 :,@\q0j"=
C (146)contribution chart 贡献图 c{,VU.5/
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Po1/_#mu
C (148)contribution to salesration 贡献毛益对销售比率 !P"@oJ/Yy_
C (149)control 控制 e|e"lP
C (150)control account 控制帐户 wyi%!H
C (151)control limits 控制限度 qk
*b,`;
C (152)controllability concept 可控制概念 *q$O6B-
C (153)controllable cost 可控制成本 $SbgdbX
C (154)conversion cost 加工成本 Gpb<,v_3
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 11g_!X -g@
C (156)corporate appraisal 公司评估 GL^84[f-T
C (157)corporate planning 公司计划 h6(\ tRd!\
C (158)corporate social reporting 公司社会报告 ?s-Z3{k
C (159)corporation 股份公司 wR%F>[6.{
C (160)cost 成本 s$wIL//=
C (161)cost account 成本帐户 w2(pgWed
C (162)cost accounting 成本会计 ng6".u9
C (163)cost accounting manual 成本手册 1KMSBLx
C (164)cost accounts calendar 成本报表的日历时间 51Q m2,P1^
C (165)cost adjustment 成本调整 O,[9E
C (166)cost allocation 成本分配 y7ZYo7avg
C (167)cost apportionment 成本分摊 np6R\Q!&
C (168)cost attribution 成本归属 ecsQshR
C (169)cost audit 成本审计 >>b <)?3Rv
C (170)cost behaviour 成本性态 6g
-Q
C (171)cost benefit analysis 成本效益分析 Rh :|ij>B
C (172)cost center 成本中心 b9Mp@I7Q-
C (173)cost driver 成本动因