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注会《审计》英语常用词汇 K_" denzT+
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1.audit 审计 kU
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2.attestation 鉴证 :~Z-K\
3.credibility 可信赖程度 K#e&yY
4.audit of financial statements 财务报表审计 2`?58&
5.agreed-upon procedures 执行商定程序 |v6kZ0
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6.high levels of assurance 高水平保证 9
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7.compilation 编制 +[R,wsG
8.reliability 可靠性 z{N~AaY
9.relevance 相关性 Duu)8ru
10.professional skepticism 职业谨慎 Q^H8gsv
11.objectivity 客观性 pp2,d`01[L
12. professional competence 专业胜任能力 oieJ7\h]m
13.Senior/CPA-in-charge 项目经理 m);0sb
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 Q/[g|"
16.the client 委托人 ]"2;x
17.change CPA 更换注册会计师 lzE{e6
18.the existing CPA 现任注册会计师 }^@Q9<P^E
19.the successor CPA 后任注册会计师 5C|Y-G
20.the preceding CPA前任注册会计师 u3B[1Ae:K
21.issue the audit report 出具审计报告 UBm L:Qv
22.expert 专家 8?za&v
23.the board of directors 董事会 j^Vr!y
24.knowledge of the entity‘ s business 了解被审计单位情况 D["~G v
25.assess material misstatement risks评估重大错报风险 %lbDcEsf9
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 j+9;Cp]N V
27.a general knowledge of —— 初步了解―――的情况 5vmc'Om
28.a more knowledge of—— 进一步了解的情况 =Lc!L
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29.the prior year‘s working papers 以前年度工作底稿 L*QX21@wC
30.minutes of meeting 会议纪要 0'3f^Ajf
31.business risks 经营风险 Ki,SFww8r
32.appropriateness 适当性 0{q>'dv
33.accounting estimate 会计估计 2:6W_[7l!
34.management representations 管理层声明 wi gs1
35.going concern assumption 持续经营假设 o
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36.audit plan 审计计划 i eL7jN,'m
37.significant audit areas 重点审计领域 ;K$ !c5
38.error 错误 0|J]EsPxu
39.fraud舞弊 $5]}]
40.modified or additional procedures 修改或追加审计程序 Q:5^K
41.misappropriation of assets 侵占资产 XYh)59oM%
42.transactions without substance 虚假交易 t4P`#,:8
43.unusual pressures 异常压力 cS2PrsUx
44.the suspected noncompliance 涉嫌存在违法行为 d:X@zUR*)
45.materialiy 重要性 ms]r1x"
46.exceed the materiality level 超过重要性水平 )/y7Fh
47.approach the materiality level 接近重要性水平 cs]h+yE
48.an acceptably low level 可接受水平 wwuM!Z+
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 @,:6wKMc
50.misstatements or omissions 错报或漏报 s;ivoGe}
51.aggregate 总计 -`8pahI
52.subsequent events 期后事项 X 3dXRDB'
53.adjust the financial statements 调整财务报表 h]>QGX[kC
54.perform additional audit procedures 实施追加的审计程序 Ov-Y.+L:
55.audit risk 审计风险 li3
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56.detection risk 检查风险 q?*
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57.inappropriate audit opinion 不适当的审计意见 )z^NJ'v4(
58.material misstatement 重大的错报 v:1DNR4
59.tolerable misstatement 可容忍错报 4F`&W*x
60.the acceptable level of detection risk 可接受的检查风险 D^Gs_z$['
61.assessed level of material misstatement risk 重大错报风险的评估水平 !0Mx Bem
62.simall business 小规模企业 TFAd
63.accounting system 会计系统 M/mm2?4
64.test of control 控制测试 `w_%HVw>"
65.walk-through test 穿行测试 zCe[+F
66.communication 沟通 chE}TK
67.flow chart 流程图 Vm*E^ v
68.reperformance of internal control 重新执行 K0usBA
69.audit evidence 审计证据 +Zg@X.z
70.substantive procedures 实质性程序 DP8%/CV!*
71.assertions 认定 _qO'(DKylC
72.esistence 存在 PNs*+/-S
73.occurrence 发生 jAcrXB*
74.completeness 完整性 SYd6D@^2j
75.rights and obligations 权利和义务 =G9I7Y@
76.valuation and allocation 计价和分摊 KSAE!+
77.cutoff 截止 FPE%h=sw
78.accuracy 准确性 W>j@E|m$
79.classification 分类 idNra#
80.inspection 检查 j>`-BN_
81.supervision of counting 监盘 _M)
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82.observation 观察 }3}H}
83.confirmation 函证 q"e]\Tb=we
84.computation 计算 %xv*#.<Vj
85.analytical procedures 分析程序 2oo/KndU
86.vouch 核对 o* ~aB_
87.trace 追查 H:F'5Zt
88.audit sampling 审计抽样 &\y`9QpVF
89.error 误差 ^~;"$=Wf
90.expected error 预期误差 6]sP"
91.population 总体 i*((@:
92.sampling risk 抽样风险 p/U{*i]t
93.non- sampling risk 非抽样风险 ;Rljx3!N
94.sampling unit 抽样单位 NZ"nG<;5
95.statistical sampling 统计抽样 P?ms^
96.tolerable error 可容忍误差 b+CJRB1
97.the risk of under reliance 信赖不足风险 ni85Ne$
98.the risk of over reliance 信赖过度风险 \c}pzBFd
99.the risk of incorrect rejection 误拒风险 +# 3e<+!F
100. the risk of incorrect acceptance 误受风险 al" =ld(
101.working trial balance 试算平衡表 a D+4uGN
102.index and cross-referencing 索引和交叉索引 bO` SBq$
103.cash receipt 现金收入 ox*>HkV
104.cash disbursement 现金支出 }/lyrjV
105.bank statement 银行对账单 /Nkxb&
106.bank reconciliation 银行存款余额调节表 @'9m()%-]g
107.balance sheet date 资产负债表日 Xp.$FJ1)
108.net realizable value 可变现净值 K3iQ/j~a q
109.storeroom 仓库 63i&<
110.sale invoice 销售发票 E/zclD5S
111.price list 价目表 TwsI8X
112.positive confirmation request 积极式询证函 L54]l^ls>
113.negative confirmation request 消极式询证函 @T Ha [|(S
114.purchase requisition 请购单 N8iLI`
115.receiving report 验收报告 ` {qt4zd0
116.gross margin 毛利 9:*[Q"
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117.manufacturing overhead 制造费用 _= cU2
118.material requisition 领料单 \n`/?\r.z
119.inventory-taking 存货盘点 k1.%ZZMM
120.bond certificate 债券 uBl&{$<
121.stock certificate 股票 BwkY;Ur/AL
122.audit report 审计报告 npd:a Gx
123.entity 被审计单位 THlQifA!
124.addressee of the audit report 审计报告的收件人 2EOx],(|
125.unqualified opinion 无保留意见 R@-x!*z
126.qualified opinion 保留意见 +n<W#O%
127.disclaimer of opinion 无法表示意见 2qot(Zs1i
128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算 Re2&qxE
A (2)absorbed overhead 已吸收制造费用 dVUe!S`
A (3)absorption costing 吸收成本计算 ?qb35
A (4)account 账户,报表 S:XsO9:{
A (5)accounting postulate 会计假设 W*
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A (6)accounting series release 会计公告文件 ):[}NDmC
A (7)accounting valuation 会计计价 :..WL;gC
A (8)account sale 承销清单 {-lpYD^k3
A (9)accountability concept 经营责任概念 *7E#=xb
A (10)accountancy 会计职业 9GRQ^E
A (11)accountant 会计师 qX*xQA|ak,
A (12)accounting 会计 q^:VF()d_z
A (13)agency cost 代理成本 dr(-k3ex
A (14)accounting bases 会计基础 ;NH^+h
A (15)accounting manual 会计手册 z)(W
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A (16)accounting period 会计期间 Se_]=>WI
A (17)accounting policies 会计方针 v2I? 5?j
A (18)accounting rate of return 会计报酬率 xKl1DIN[
A (19)accounting reference date 会计参照日 /wax5FS'I,
A (20)accounting reference period 会计参照期间 P@keg*5@
A (21)accrual concept 应计概念 sPG500=)
A (22)accrual expenses 应计费用 r
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A (23)acid test ration 速动比率(酸性测试比率) LP=y$B
A (24)acquisition 购置 ]B UirJ,2
A (25)acquisition accounting 收购会计 *:Rs\QH
A (26)activity based accounting 作业基础成本计算 [_nOo `
A (27)adjusting events 调整事项 E%DT;1
A (28)administrative expenses 行政管理费 9|lLce$
A (29)advice note 发货通知 4=o vm[
A (30)amortization 摊销 -pIz-*
A (31)analytical review 分析性检查 0>8w On
A (32)annual equivalent cost 年度等量成本法 %S"85#R5E
A (33)annual report and accounts 年度报告和报表 2lO(f+
A (34)appraisal cost 检验成本 ,l6,k<
A (35)appropriation account 盈余分配账户 Av?R6
A (36)articles of association 公司章程细则 i%JJ+9N
A (37)assets 资产 2Kf/I d1
A (38)assets cover 资产保障 K2yu}F ^}
A (39)asset value per share 每股资产价值 lcm3wJ'w
A (40)associated company 联营公司 BvsS
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A (41)attainable standard 可达标准 9(J,&)J
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A (42)attributable profit 可归属利润 OxYAM,F
A (43)audit 审计 DnFzCJ
A (44)audit report 审计报告 W;yc)JB
A (45)auditing standards 审计准则 \yu7,v
A (46)authorized share capital 额定股本 D*ZjoU
A (47)available hours 可用小时 9OV@z6
A (48)avoidable costs 可避免成本 |$b8(g$s)
B (49)back-to-back loan 易币贷款 w;gk=<_
B (50)backflush accounting 倒退成本计算 p<=Lh47 =
B (51)bad debts 坏帐 gu!!}pwV9
B (52)bad debts ratio 坏帐比率 /wLGf]0
B (53)bank charges 银行手续费 Uffwzd!
B (54)bank overdraft 银行透支 5h&sdzfG
B (55)bank reconciliation 银行存款调节表 H
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B (56)bank statement 银行对账单 nj'5iiV`]
B (57)bankruptcy 破产 Jz~:
B (58)basis of apportionment 分摊基础 50QDqC-]XS
B (59)batch 批量 l)vC=V6MG
B (60)batch costing 分批成本计算 |y[I!JdR
B (61)beta factor B(市场)风险因素 @b,H'WvhfS
B (62)bill 账单 .@E5dw5
B (63)bill of exchange 汇票 Yu\$Y0 {]
B (64)bill of landing 提单 X2@Ef2EkM
B (65)bill of materials 用料预计单 C[<}eD4bV
B (66)bill payable 应付票据 h/t;ZLUAZP
B (67)bill receivable 应收票据 9gcW;
B (68)bin card 存货记录卡 &U7v=a
B (69)bonus 红利 I09 W=
B (70)book-keeping 薄记 -n&&d8G^s
B (71)Boston classification 波士顿分类
LNWS
B (72)breakeven chart 保本图 }[;ZZm?
B (73)breakeven point 保本点 JFVx&
B (74)breaking-down time 复位时间 !:!(=(4$P
B (75)budget 预算 D,}bTwRb-
B (76)budget center 预算中心 wn5OgXxG<
B (77)budget cost allowance 预算成本折让 ]JjS$VMauX
B (78)budget manual 预算手册 7DJEx~"!2-
B (79)budget period 预算期间 PPB/-F]rr
B (80)budgetary control 预算控制 xqzeBLU
B (81)budgeted capacity 预算生产能力 M5ZH
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B (82)burden 制造费用 |y U!d
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B (83)business center 经营中心 7b[sW|{
B (84)business entity 营业个体 ZKXE7p
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B (85)business unit 经营单位 Gu*y7I8
B (86)buy-out management 管理性购买产权
22ON=NN
B (87)by-product 副产品 #QoWne
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C (88)called-up share capital 催缴股本 `s}L3bR]
C (89)capacity 生产能力 -/pz3n
C (90)capacity ratios 生产能力比率 }ouGxs+^[
C (91)capital 资本 miaH,hm
C (92)capital assets pricing model资本资产计价模式
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C (93)capital commitment 承诺资本 X$>F78e*
C (94)capital employed 已运用的资本 b!]O]dk#
C (95)capital expenditure 资本支出 (<eLj Q
C (96)capital expenditureauthorization 资本支出核准 yMz#e0k
C (97)capital expenditure control 资本支出控制 |@X^_L.!
C (98)capital expenditure proposal资本支出申请
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C (99)capital funding planning 资本基金筹集计划 ]ZcivnN#
C (100)capital gain 资本收益 + +}!Gfc?s
C (101)capital investment appraisal资本投资评估 R.rch2
C (102)capital maintenance 资本保全 8
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C (103)capital resource planning 资本资源计划 5v)^4(
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C (104)capital surplus 资本盈余 [7I bT:ph
C (105)capital turnover 资本周转率 >J7slDRo
C (106)card 记录卡 }ssV"5M
C (107)cash 现金 `q-+r1u
C (108)cash account 现金账户 yjjq&Cn
C (109)cash book 现金账薄 S[zvR9AW&
C (110)cash cow 金牛产品 GQtNk<?$I
C (111)cash flow 现金流量 4=^_VDlpd
C (112)cash discounted 现金贴现 { LvD\4h"
C (113)cash flow budget 现金流量预算 r%.k,FzGZY
C (114)cash flow statement 现金流量表 }=/zG!+
C (115)cash ledger 现金分类账 F0<)8{s
C (116)cash limit 现金限额 KV_/fa~Ry
C (117)CCA 现时成本会计 V'&;r'#O
C (118)center 中心 ='h2z"}\Bn
C (119)changeover time 变更时间 D.a>i
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C (120)chartered entity 特许经济个体 y0d=
C (121)cheque 支票 L+8ar9es
C (122)cheque register 支票登记薄 ~bZ$ d{o^
C (123)coin analysis 零钱分类 ]Lub.r
C (124)classification 分类 Z\nDR|3
C (125)clock card 工时卡 5bLNQz\WJ
C (126)code 代码 7[1Lh'u
C (127)commitment accounting 承诺确认会计 M@cFcykK
C (128)common cost 共同成本 .
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C (129)company limited byguarantee 有限担保责任公司 0SI@`C*1o
C (130)company limited shares 股份有限公司 4H#-2LV`
C (131)competitive position 竞争能力状况 s * (a
C (132)concept 概念 h^\vk!Q-d
C (133)conglomerate 跨行业企业 AM}2=Ip
C (134)consistency concept 一致性概念 XRV]u|w=g
C (135)consolidated accounts 合并报表 X<%D@$
C (136)consolidation accounting 合并会计 /pj[c;a
O
C (137)consortium 财团 ]{1{XIF
C (138)contingency plan 应急计划 H>CbMz1u
C (139)contingent liabilities 或有负债 N{v)pu.
C (140)continuous operation 连续生产 !/}3/iU
C (141)contra 抵消 I\Op/`_=E
C (142)contract cost 合同成本 B7 s{yb
C (143)contract costing 合同成本计算 WWunS|B!
C (144)contribution 贡献毛益 bXs=<`>
C (145)contribution centre 贡献中心 >of34C"DI
C (146)contribution chart 贡献图 wo@ T@Ve~
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Pu3oQDldV
C (148)contribution to salesration 贡献毛益对销售比率 %hVR|K|J
C (149)control 控制 q^aDZzx,z
C (150)control account 控制帐户 : "85w#r
C (151)control limits 控制限度 P 2WAnm
C (152)controllability concept 可控制概念 sSW'SE?,<
C (153)controllable cost 可控制成本 T`x|=}
C (154)conversion cost 加工成本
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 +u$l]~St\
C (156)corporate appraisal 公司评估 !
eF(WbU0
C (157)corporate planning 公司计划 @"7S$@cO
C (158)corporate social reporting 公司社会报告 "/'3I/}
C (159)corporation 股份公司 ?4b0\ -
C (160)cost 成本 lb_N"90p
C (161)cost account 成本帐户 BP3Ha8/X
C (162)cost accounting 成本会计 G=:/v
C (163)cost accounting manual 成本手册 aZmN(AJ8v
C (164)cost accounts calendar 成本报表的日历时间 E.K^v/dNdq
C (165)cost adjustment 成本调整 EOB8|:*
C (166)cost allocation 成本分配 zy,SL
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C (167)cost apportionment 成本分摊 t /+;#-
C (168)cost attribution 成本归属 Cab.a)o
C (169)cost audit 成本审计 I8bM-k):9R
C (170)cost behaviour 成本性态 Y
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C (171)cost benefit analysis 成本效益分析 3]*Kz*i
C (172)cost center 成本中心 :{%[6lE^G
C (173)cost driver 成本动因