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注会《审计》英语常用词汇 }yrs6pQ
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1.audit 审计 Bx}"X?%S
2.attestation 鉴证 {W{;VJKQ2
3.credibility 可信赖程度 E]&N'+T
4.audit of financial statements 财务报表审计 MD1X1,fk
5.agreed-upon procedures 执行商定程序 &,P
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6.high levels of assurance 高水平保证 %
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7.compilation 编制 X1}M_h%
8.reliability 可靠性 ^J^~5q8
9.relevance 相关性 I+kL;YdS
10.professional skepticism 职业谨慎 $4ZV(j]
11.objectivity 客观性 hmLI9TUe6
12. professional competence 专业胜任能力 ^)Y3V-@t
13.Senior/CPA-in-charge 项目经理 Brs}
14.audit engagement letter 业务约定书 $,r%@'= &
15.recurring audit 连续审计 Cpd>xXZz&S
16.the client 委托人 ^fd*KM
17.change CPA 更换注册会计师 3"0QW4A
18.the existing CPA 现任注册会计师 am
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19.the successor CPA 后任注册会计师 ?RG;q
20.the preceding CPA前任注册会计师 6K8v:yYPa
21.issue the audit report 出具审计报告 S3U]AH)C
22.expert 专家 txnH~;(
23.the board of directors 董事会 ?
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24.knowledge of the entity‘ s business 了解被审计单位情况 rttKj{7E
25.assess material misstatement risks评估重大错报风险 AriV4 +
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 GadY#]}(
27.a general knowledge of —— 初步了解―――的情况 5lzbg
28.a more knowledge of—— 进一步了解的情况 DtGkh
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29.the prior year‘s working papers 以前年度工作底稿 g]44|9x(W
30.minutes of meeting 会议纪要 /i@.Xg@:
31.business risks 经营风险 .@mZG<vg
32.appropriateness 适当性 yCkWuU9
33.accounting estimate 会计估计 9dszn^]T
34.management representations 管理层声明 6OC4?#96%'
35.going concern assumption 持续经营假设 5"U5^6:T
36.audit plan 审计计划 VY~*QF~P
37.significant audit areas 重点审计领域 6z~ [Ay
38.error 错误 !7#*Wdt+P
39.fraud舞弊 *Z.{1
40.modified or additional procedures 修改或追加审计程序 G^
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41.misappropriation of assets 侵占资产 Z9% u,Cb
42.transactions without substance 虚假交易 5B8/"G
43.unusual pressures 异常压力 G&wYV[Ln
44.the suspected noncompliance 涉嫌存在违法行为 FChW`b&S
45.materialiy 重要性 9,Dw;|A]
46.exceed the materiality level 超过重要性水平 ^"/TWl>jB
47.approach the materiality level 接近重要性水平 t*BCpC}
48.an acceptably low level 可接受水平 :|I"Em3R
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 :nnch?J_
50.misstatements or omissions 错报或漏报 @c8RlW/A
51.aggregate 总计 loq2+(
52.subsequent events 期后事项 {t0!N]'
53.adjust the financial statements 调整财务报表 l&] %APL
54.perform additional audit procedures 实施追加的审计程序 Y@ ;/Sf$Q
55.audit risk 审计风险 [!KsAsmk
56.detection risk 检查风险 &V&beq4)p
57.inappropriate audit opinion 不适当的审计意见 pG*W>F
58.material misstatement 重大的错报 F)'_,.?0
59.tolerable misstatement 可容忍错报 {~EsO1p
60.the acceptable level of detection risk 可接受的检查风险 G6Wa0Z
61.assessed level of material misstatement risk 重大错报风险的评估水平 V~o'L#a
62.simall business 小规模企业 PDgZb
63.accounting system 会计系统 bccf4EyQ
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64.test of control 控制测试 +\PLUOk
65.walk-through test 穿行测试 E
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66.communication 沟通 #>5T,[{?j
67.flow chart 流程图 5|bfrc
68.reperformance of internal control 重新执行 ] 4*E:
69.audit evidence 审计证据 )
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70.substantive procedures 实质性程序 KV{
71.assertions 认定 5PpS/I:on
72.esistence 存在 B~<bc
73.occurrence 发生 V%M@zd?u.
74.completeness 完整性 ky]L`w
75.rights and obligations 权利和义务 vf?m6CMU!
76.valuation and allocation 计价和分摊 9Z 6
77.cutoff 截止 VeFfkg4
78.accuracy 准确性 b|k(:b-G&.
79.classification 分类 pwVGe|h%,
80.inspection 检查 *a(GG
81.supervision of counting 监盘 }b<w \9AF
82.observation 观察 -"Nvu
83.confirmation 函证 ##]
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84.computation 计算 7Z}T!HFMr
85.analytical procedures 分析程序 {ueDwnZ
86.vouch 核对 !*"#*)S.
87.trace 追查 {FN4BC`3+
88.audit sampling 审计抽样 VF<VyWFC0`
89.error 误差 FPE6H:'
90.expected error 预期误差 F A%BzU5^
91.population 总体 A4L.bBl
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 x+Ly,9nc$
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 Fl==k
96.tolerable error 可容忍误差 g</Mk^CE
97.the risk of under reliance 信赖不足风险 =|
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98.the risk of over reliance 信赖过度风险 W{}M${6&
99.the risk of incorrect rejection 误拒风险 @GQtyl;q
100. the risk of incorrect acceptance 误受风险 U'} [:h~)
101.working trial balance 试算平衡表 ~>%% kQt
102.index and cross-referencing 索引和交叉索引 Q'^$;X~-<
103.cash receipt 现金收入 Nfl5tI$U:
104.cash disbursement 现金支出 7zNfq.Ni~
105.bank statement 银行对账单 /)Weg1b
106.bank reconciliation 银行存款余额调节表 CT=5V@_u\
107.balance sheet date 资产负债表日 /EZ -
108.net realizable value 可变现净值 catJC3
109.storeroom 仓库 #J$z0%P
110.sale invoice 销售发票 Gx%f&H~Z^
111.price list 价目表 J@q!N;eh|
112.positive confirmation request 积极式询证函 %LnG^L
113.negative confirmation request 消极式询证函 kh"APxQ79
114.purchase requisition 请购单 <Um 5w1
115.receiving report 验收报告 hi ),PfAV
116.gross margin 毛利 bg*@N
117.manufacturing overhead 制造费用 17ynFHMd,
118.material requisition 领料单 .7Itbp6=R
119.inventory-taking 存货盘点 1=jwJv.^/
120.bond certificate 债券 3`njQvI\
121.stock certificate 股票 ;Z&w"oSJ
122.audit report 审计报告 =A/$[POr
123.entity 被审计单位 9@
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124.addressee of the audit report 审计报告的收件人 n*eqM2L
125.unqualified opinion 无保留意见 n
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126.qualified opinion 保留意见 AT"!Ys|
127.disclaimer of opinion 无法表示意见 zgSv -h+f
128.adverse opinion 否定意见 6#2E {uy;R
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A (1)ABC 作业基础成本计算 }pT>dbZ
A (2)absorbed overhead 已吸收制造费用 XiyL563gh
A (3)absorption costing 吸收成本计算 MBFn s/
A (4)account 账户,报表 U]iZ3^8VT
A (5)accounting postulate 会计假设 JZ"XrS0?
A (6)accounting series release 会计公告文件 1KI5tf>>p
A (7)accounting valuation 会计计价 };~I#X
A (8)account sale 承销清单 04!akPP<
A (9)accountability concept 经营责任概念 )KN]"<jB
A (10)accountancy 会计职业 |
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A (11)accountant 会计师 !4+@b
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A (12)accounting 会计 ue!wo-|#G
A (13)agency cost 代理成本 CN#2-[T
A (14)accounting bases 会计基础 J/A UOInh
A (15)accounting manual 会计手册 +?C7(-U>
A (16)accounting period 会计期间 2D{`AJ
A (17)accounting policies 会计方针 :h<QM$P<
A (18)accounting rate of return 会计报酬率 NKu*kL}W=
A (19)accounting reference date 会计参照日 @9h6D<?
A (20)accounting reference period 会计参照期间 lUM-~
A (21)accrual concept 应计概念 lT F#efcW
A (22)accrual expenses 应计费用 wB%;O `Oh
A (23)acid test ration 速动比率(酸性测试比率) @Yzb6@g"
A (24)acquisition 购置 ,mD{4 >7
A (25)acquisition accounting 收购会计 Y^}c+)t
A (26)activity based accounting 作业基础成本计算 FmtV[C#
A (27)adjusting events 调整事项 ap .L=vn
A (28)administrative expenses 行政管理费 S>EO6z#
A (29)advice note 发货通知 /cZ-+cu
A (30)amortization 摊销 h1Q rFPQnu
A (31)analytical review 分析性检查 YR0.m%U,
A (32)annual equivalent cost 年度等量成本法 fzjZiBK@
A (33)annual report and accounts 年度报告和报表 d)v'K5
A (34)appraisal cost 检验成本 NGuRyZp69&
A (35)appropriation account 盈余分配账户 NvjKB)J
A (36)articles of association 公司章程细则 |&0Cuwt
A (37)assets 资产 -ob1_0
A (38)assets cover 资产保障 ,Zs*07!$f
A (39)asset value per share 每股资产价值 @DCw(.k*
A (40)associated company 联营公司 "5$2b>_UE
A (41)attainable standard 可达标准 N/eFwv.Er
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A (42)attributable profit 可归属利润 jR mo9Bb2
A (43)audit 审计 Te&5IB-
A (44)audit report 审计报告 `EzC'e
A (45)auditing standards 审计准则 oa8xuFu(n
A (46)authorized share capital 额定股本 oD7^9=#
A (47)available hours 可用小时 HT=-mwa_]
A (48)avoidable costs 可避免成本 G}gmkp]z
B (49)back-to-back loan 易币贷款 ($^=f }+
B (50)backflush accounting 倒退成本计算 `>skcvkm
B (51)bad debts 坏帐 \kVi&X=q:
B (52)bad debts ratio 坏帐比率 $|!@$A j
B (53)bank charges 银行手续费 u75(\<{
B (54)bank overdraft 银行透支 g,""j`
B (55)bank reconciliation 银行存款调节表 DeRC_ [
B (56)bank statement 银行对账单 dp#'~[ j
B (57)bankruptcy 破产 ev%}\^Vl[
B (58)basis of apportionment 分摊基础 qgZN&7Nn:
B (59)batch 批量 fs%l j_t
B (60)batch costing 分批成本计算 SOo}}a0
B (61)beta factor B(市场)风险因素 }|(v0]
B (62)bill 账单 XXZ <r
B (63)bill of exchange 汇票 E3,Nc`'m9
B (64)bill of landing 提单 Sv|jR r'
B (65)bill of materials 用料预计单 n~G-X
B (66)bill payable 应付票据 p+O,C{^f
B (67)bill receivable 应收票据 kJG0X%+w
B (68)bin card 存货记录卡 s2iL5N|"Q
B (69)bonus 红利 '"o&BmF
B (70)book-keeping 薄记 6`sS8Ar&u
B (71)Boston classification 波士顿分类 =/L
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B (72)breakeven chart 保本图 %LeZd}v
B (73)breakeven point 保本点 3eJ"7sftW
B (74)breaking-down time 复位时间 <B3$ODGJp
B (75)budget 预算 ! )PV-[2
B (76)budget center 预算中心 \N"=qw^ t
B (77)budget cost allowance 预算成本折让 )6
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B (78)budget manual 预算手册 t{RdqAF
B (79)budget period 预算期间 m #}%l3$
B (80)budgetary control 预算控制 = s$UU15
B (81)budgeted capacity 预算生产能力 x#,nR]C
B (82)burden 制造费用 $kCLS7 *
B (83)business center 经营中心 oV Hh
B (84)business entity 营业个体 xRPUGGv
B (85)business unit 经营单位 $mq@g
B (86)buy-out management 管理性购买产权 ?wYvBFRn7"
B (87)by-product 副产品 l!YjDm{E
C (88)called-up share capital 催缴股本 :~{x'`czJ
C (89)capacity 生产能力 {|ChwM\x
C (90)capacity ratios 生产能力比率 qJPEq%'Q
C (91)capital 资本 (n3MbVi3LU
C (92)capital assets pricing model资本资产计价模式 Or*e$uMIY
C (93)capital commitment 承诺资本 2P4$^G[
C (94)capital employed 已运用的资本 h,%b>JFo
C (95)capital expenditure 资本支出 25CO_
C (96)capital expenditureauthorization 资本支出核准 ej&ZE
n
C (97)capital expenditure control 资本支出控制 9$oU6#U,h
C (98)capital expenditure proposal资本支出申请 JVk"M=c
C (99)capital funding planning 资本基金筹集计划 dyMj=e
C (100)capital gain 资本收益 l&LrcM
C (101)capital investment appraisal资本投资评估 ?R VY%s;g
C (102)capital maintenance 资本保全 K\a=bA}DG
C (103)capital resource planning 资本资源计划 huw|J<$
C (104)capital surplus 资本盈余 /WWD;keP5
C (105)capital turnover 资本周转率 BmGY#D,
C (106)card 记录卡 8O0E;6b
C (107)cash 现金 I!OV+utF
C (108)cash account 现金账户 ;
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C (109)cash book 现金账薄 :M'V**A(
C (110)cash cow 金牛产品 HHU0Nku@ho
C (111)cash flow 现金流量 R#0Z
C (112)cash discounted 现金贴现
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C (113)cash flow budget 现金流量预算 S LSbEm
C (114)cash flow statement 现金流量表 lyY
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C (115)cash ledger 现金分类账 e;ej/)no`
C (116)cash limit 现金限额 X[Q:c4'
C (117)CCA 现时成本会计 <>tQa5;
C (118)center 中心 !?u{2D
C (119)changeover time 变更时间 Ug1n4X3FKn
C (120)chartered entity 特许经济个体 1<ic
5kB
C (121)cheque 支票 R<GnPN:c
C (122)cheque register 支票登记薄 uO,9h0y0W
C (123)coin analysis 零钱分类 2y0J~P! I
C (124)classification 分类 ,-GkP>8f(
C (125)clock card 工时卡 D#I^;Xg0h
C (126)code 代码 =T0;F0@#4
C (127)commitment accounting 承诺确认会计 ySEhi_)9^
C (128)common cost 共同成本 5i42o+'
C (129)company limited byguarantee 有限担保责任公司 [~[)C]-=
C (130)company limited shares 股份有限公司 &+v!mw
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C (131)competitive position 竞争能力状况 '!wI8f
C (132)concept 概念 2[8C?7_K0?
C (133)conglomerate 跨行业企业 XzBnj7E
C (134)consistency concept 一致性概念 l9eCsVQ~V
C (135)consolidated accounts 合并报表 "7&DuF$s)
C (136)consolidation accounting 合并会计 d@ ?++z
C (137)consortium 财团 [_pw|BGp
C (138)contingency plan 应急计划 Jiv%Opo/|
C (139)contingent liabilities 或有负债 s.p4+KJ
C (140)continuous operation 连续生产 n8
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C (141)contra 抵消 S);SfNh%CL
C (142)contract cost 合同成本 yD-L:)@"
C (143)contract costing 合同成本计算 Pzl2X@{ %
C (144)contribution 贡献毛益 qlJzXq{|`
C (145)contribution centre 贡献中心 } qf=5v
C (146)contribution chart 贡献图 |pA
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ?{
Rv/np=F
C (148)contribution to salesration 贡献毛益对销售比率 e2X\ll
C (149)control 控制 VoTnm
C (150)control account 控制帐户 t(RJc
C (151)control limits 控制限度 >Yf)]e-
C (152)controllability concept 可控制概念 K#e&yY
C (153)controllable cost 可控制成本 2`?58&
C (154)conversion cost 加工成本 k)t_U3i
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 &I|\AG"X}
C (156)corporate appraisal 公司评估 \pVmSac,
C (157)corporate planning 公司计划 .a0]1IkatV
C (158)corporate social reporting 公司社会报告 q|}%6ztv-
C (159)corporation 股份公司 |*T3TsP u
C (160)cost 成本 lI<Q=gd
C (161)cost account 成本帐户 0S%xm'|N
C (162)cost accounting 成本会计 7%Q?BH7{
C (163)cost accounting manual 成本手册 {%"n[DLps
C (164)cost accounts calendar 成本报表的日历时间 y_7lSo8<
C (165)cost adjustment 成本调整 !G8=S'~~
C (166)cost allocation 成本分配 -*<4 hFb
C (167)cost apportionment 成本分摊 s)L\D$;+O
C (168)cost attribution 成本归属 5C|Y-G
C (169)cost audit 成本审计 u3B[1Ae:K
C (170)cost behaviour 成本性态 Wz%b,!
C (171)cost benefit analysis 成本效益分析 $Sx(vq6(
C (172)cost center 成本中心 ^]cl:m=*
C (173)cost driver 成本动因