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注会《审计》英语常用词汇 A?[06R5E#
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1.audit 审计 ^hPREbD+f
2.attestation 鉴证 QiBo]`)%
3.credibility 可信赖程度 ^PDz"L<*
4.audit of financial statements 财务报表审计 Wt=QCu
tt
5.agreed-upon procedures 执行商定程序 (ZR+(+i,
6.high levels of assurance 高水平保证 r|2Y|6@
7.compilation 编制 ?;NC(Z,
8.reliability 可靠性 le
1
9.relevance 相关性 Ax &Z=
10.professional skepticism 职业谨慎 6qfL-( G
11.objectivity 客观性 %Wy$m?gD
12. professional competence 专业胜任能力 x {Z_rD
13.Senior/CPA-in-charge 项目经理 B3 f Kb#T
14.audit engagement letter 业务约定书 ,z A
9*
15.recurring audit 连续审计 :^~I@)"ov
16.the client 委托人 )EQWc0iKG
17.change CPA 更换注册会计师 akg$vHhK4
18.the existing CPA 现任注册会计师 M*ZR+pq,
19.the successor CPA 后任注册会计师 H+Dv-*i
20.the preceding CPA前任注册会计师 !,8jB(
21.issue the audit report 出具审计报告 49S*f
22.expert 专家 8 w-2Q
23.the board of directors 董事会 m~`d<RM/
24.knowledge of the entity‘ s business 了解被审计单位情况 jI})\5<R
25.assess material misstatement risks评估重大错报风险 h/`
]=kCl
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 >2Z0XEe
27.a general knowledge of —— 初步了解―――的情况 -Zs.4@GH
28.a more knowledge of—— 进一步了解的情况 .W4P/Pw'
29.the prior year‘s working papers 以前年度工作底稿 !EO*xxQ
30.minutes of meeting 会议纪要 SMX70T!'9
31.business risks 经营风险 B",5"'id
32.appropriateness 适当性 HLMcOuj
33.accounting estimate 会计估计 7wKN
34.management representations 管理层声明 OCR`1
35.going concern assumption 持续经营假设 (C{l4
36.audit plan 审计计划 -!d'!;
]
37.significant audit areas 重点审计领域 ZBw]H'sT
38.error 错误 7.V'T=@x3)
39.fraud舞弊 P`ZzrN
40.modified or additional procedures 修改或追加审计程序 OP:i;%@c
41.misappropriation of assets 侵占资产 p5RnFe l
42.transactions without substance 虚假交易 bYsK|n
43.unusual pressures 异常压力 gumT"x .^
44.the suspected noncompliance 涉嫌存在违法行为 SP}!v5.
45.materialiy 重要性 Y#aL]LxZE
46.exceed the materiality level 超过重要性水平 n=t50/jV3=
47.approach the materiality level 接近重要性水平 QH
z3
48.an acceptably low level 可接受水平 T!![7Rs
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 ]O}TK^%
50.misstatements or omissions 错报或漏报 "cJ))v-'
51.aggregate 总计 HW|5'opF
52.subsequent events 期后事项 0j{Rsy
53.adjust the financial statements 调整财务报表 (2 nSZRB
54.perform additional audit procedures 实施追加的审计程序 5UWj#|t
55.audit risk 审计风险 {
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56.detection risk 检查风险 =|}_ASbzw
57.inappropriate audit opinion 不适当的审计意见 I8ZBs0sfF{
58.material misstatement 重大的错报 :#_Ne?\a@
59.tolerable misstatement 可容忍错报 aCxF{>n
60.the acceptable level of detection risk 可接受的检查风险 D\13fjjHlu
61.assessed level of material misstatement risk 重大错报风险的评估水平 r{+P2MPW
62.simall business 小规模企业 <Zb~tYp
63.accounting system 会计系统 ~PaEhj&8
64.test of control 控制测试 OKW}8 qM
65.walk-through test 穿行测试 g|STeg g
66.communication 沟通 @k+&89@G
67.flow chart 流程图 AW{"9f4
68.reperformance of internal control 重新执行 FX1[ 2\
69.audit evidence 审计证据 %:/@1r7o>
70.substantive procedures 实质性程序 D*T*of G
71.assertions 认定 3?%?J^/a
72.esistence 存在 RA];hQI?
73.occurrence 发生 pW[KC!
74.completeness 完整性 ;?{[vLHDL
75.rights and obligations 权利和义务 3@}rO~
76.valuation and allocation 计价和分摊 #BLx +mLq
77.cutoff 截止 6&J7=g%G
78.accuracy 准确性 XRQz~Py
79.classification 分类 nYFM^56>_
80.inspection 检查 $O'IbA
81.supervision of counting 监盘 1 eP`
82.observation 观察 19h@fA[:
83.confirmation 函证 0Dt-!Q7
84.computation 计算 Jn :h;|9w
85.analytical procedures 分析程序 ?Yf0
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86.vouch 核对 9Sey&x
87.trace 追查 )44c[Z
88.audit sampling 审计抽样 `erKHZ]S
89.error 误差 j^1Yz}6nR
90.expected error 预期误差 * :kMv;9
91.population 总体 634OH*6
92.sampling risk 抽样风险 [_BQ%7DU
93.non- sampling risk 非抽样风险 #ETy#jKL
94.sampling unit 抽样单位 J@}PBHK+
95.statistical sampling 统计抽样 [r#m +R"N
96.tolerable error 可容忍误差 TCWt3\
97.the risk of under reliance 信赖不足风险 6 l,8e
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98.the risk of over reliance 信赖过度风险 z7X,5[P
99.the risk of incorrect rejection 误拒风险 7 /6Zp?
100. the risk of incorrect acceptance 误受风险 F
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101.working trial balance 试算平衡表 {*PbD;/f
102.index and cross-referencing 索引和交叉索引 #c%FpR4
103.cash receipt 现金收入 \{EYkk0]
104.cash disbursement 现金支出 UdOO+Z_K%
105.bank statement 银行对账单 8a8CY,n{
106.bank reconciliation 银行存款余额调节表 yM2}JsC
107.balance sheet date 资产负债表日 #3knKBH
108.net realizable value 可变现净值 1w!O&kn
109.storeroom 仓库 H$ZLtPv5
110.sale invoice 销售发票 (Q?@LzCjy
111.price list 价目表 ,,c+R?D
112.positive confirmation request 积极式询证函 Y"U t
113.negative confirmation request 消极式询证函 }' p"q)
114.purchase requisition 请购单 d-cW47
115.receiving report 验收报告 *'cyFu$
116.gross margin 毛利 cj\?vX\V
117.manufacturing overhead 制造费用 OLZs}N+ ;]
118.material requisition 领料单 z&c|2L-u6
119.inventory-taking 存货盘点 ;#?G2AAv
120.bond certificate 债券 r"|UgCc
121.stock certificate 股票 &_$0lIDQ
122.audit report 审计报告 iLt2L;v>h
123.entity 被审计单位 at+Nd K
124.addressee of the audit report 审计报告的收件人 ipe8U1Sc
125.unqualified opinion 无保留意见 QJy1j~9x
126.qualified opinion 保留意见 lyD=n
127.disclaimer of opinion 无法表示意见 _iF*BnmN
128.adverse opinion 否定意见 v[<x>?iD_
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A (1)ABC 作业基础成本计算 SE$~Wbj?
A (2)absorbed overhead 已吸收制造费用 M?_7*o]!
A (3)absorption costing 吸收成本计算 FnPn#Cv>*
A (4)account 账户,报表 w `nm}4M
A (5)accounting postulate 会计假设 d{Cg3v` Rd
A (6)accounting series release 会计公告文件 }X/>WiGh:
A (7)accounting valuation 会计计价 4YSVy2x
A (8)account sale 承销清单 V!Pe%.>
A (9)accountability concept 经营责任概念 tR\cS)
A (10)accountancy 会计职业 <{T5}"e
A (11)accountant 会计师 ,MjlA{0
A (12)accounting 会计 H+
7HD|GE
A (13)agency cost 代理成本 fuU
3?SG
A (14)accounting bases 会计基础 `\r<3?
A (15)accounting manual 会计手册 fcTg/EXn
A (16)accounting period 会计期间 w\RYxu?
A (17)accounting policies 会计方针 `&:>?Y/X2
A (18)accounting rate of return 会计报酬率 >a;LBQ0
A (19)accounting reference date 会计参照日 I|l5e
2j
A (20)accounting reference period 会计参照期间 tlM >=s'T
A (21)accrual concept 应计概念 JM7FVB
A (22)accrual expenses 应计费用 R"yxpw
A (23)acid test ration 速动比率(酸性测试比率) Px3I
+VP
A (24)acquisition 购置 &
}7+.^
A (25)acquisition accounting 收购会计 vaL
P_V
A (26)activity based accounting 作业基础成本计算 0a2#36;_IK
A (27)adjusting events 调整事项 1QPz|3f@\
A (28)administrative expenses 行政管理费 9PUobV_^Wo
A (29)advice note 发货通知 ^3ai}Ei3
A (30)amortization 摊销 x];i?
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A (31)analytical review 分析性检查
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A (32)annual equivalent cost 年度等量成本法 xn>N/+,
A (33)annual report and accounts 年度报告和报表 n?>|
2>
A (34)appraisal cost 检验成本 /:v}Ni"6nF
A (35)appropriation account 盈余分配账户 h$#PboLd
A (36)articles of association 公司章程细则 K 6yD64
A (37)assets 资产 %d%FI"!K
A (38)assets cover 资产保障 Z2 Vri
A (39)asset value per share 每股资产价值 :Q,~Nw>
A (40)associated company 联营公司 /
*/"gz%
A (41)attainable standard 可达标准 -Q/wW4dE=
QUm[7<"
A (42)attributable profit 可归属利润 S5:&_&R8[
A (43)audit 审计 Nt;1&dwUb
A (44)audit report 审计报告 }mo)OyIX
A (45)auditing standards 审计准则 !ALq?u
A (46)authorized share capital 额定股本 voFg6zoV_
A (47)available hours 可用小时 T[I7.8g
A (48)avoidable costs 可避免成本 F|G v
B (49)back-to-back loan 易币贷款 ILx4[m7
B (50)backflush accounting 倒退成本计算 G?, "AA;
B (51)bad debts 坏帐 [&IcIZ
B (52)bad debts ratio 坏帐比率 4:Oq(e_(
B (53)bank charges 银行手续费 ,|GjrT{vf
B (54)bank overdraft 银行透支 Av0(zA2
B (55)bank reconciliation 银行存款调节表 ?-~<Vc*
B (56)bank statement 银行对账单 A9KPU:
B (57)bankruptcy 破产 wwet90_g
B (58)basis of apportionment 分摊基础 6XHM `S
B (59)batch 批量 Yhz Dw8f
B (60)batch costing 分批成本计算 +tlBOl$
B (61)beta factor B(市场)风险因素 H]W'mm
B (62)bill 账单 >
oN Wf
B (63)bill of exchange 汇票 |&@`~OBa
B (64)bill of landing 提单 'BUfdb8d
B (65)bill of materials 用料预计单 Nobu=
Z
B (66)bill payable 应付票据
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B (67)bill receivable 应收票据 !xBJJ/K+|
B (68)bin card 存货记录卡 K%_UNivN
B (69)bonus 红利 t>OEzUd9
B (70)book-keeping 薄记 {>PEl;,-
B (71)Boston classification 波士顿分类 N]14~r=
B (72)breakeven chart 保本图 jo1z#!|Yw}
B (73)breakeven point 保本点
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B (74)breaking-down time 复位时间 AyW=.
B (75)budget 预算 D>^g2!b:
B (76)budget center 预算中心 A^$xE6t
B (77)budget cost allowance 预算成本折让 (sI`FW_
B (78)budget manual 预算手册 S&.xgBR
B (79)budget period 预算期间 _;%l~q/
B (80)budgetary control 预算控制 ^O=G%de
B (81)budgeted capacity 预算生产能力 w ~"%&SNN
B (82)burden 制造费用 :yE0DS<_
B (83)business center 经营中心 \3]O?'
B (84)business entity 营业个体 86 9sS
B (85)business unit 经营单位 MIyT9",Pl
B (86)buy-out management 管理性购买产权 db=S*LUbl
B (87)by-product 副产品 o~W,VhCP
C (88)called-up share capital 催缴股本 B'mUDW8\D
C (89)capacity 生产能力 H |7XfM
C (90)capacity ratios 生产能力比率 *YX5bpR?
C (91)capital 资本 =y(*?TZH
C (92)capital assets pricing model资本资产计价模式 )#1!%aQ
C (93)capital commitment 承诺资本 {
;th~[
C (94)capital employed 已运用的资本 $iMLT8U
C (95)capital expenditure 资本支出 4;>HBCM4-
C (96)capital expenditureauthorization 资本支出核准 ^7*7^<
C (97)capital expenditure control 资本支出控制 G;J)[y
C (98)capital expenditure proposal资本支出申请 `8tstWYa]Y
C (99)capital funding planning 资本基金筹集计划 OHW|?hI=[
C (100)capital gain 资本收益 xX9snSGz
C (101)capital investment appraisal资本投资评估 n(|n=P:o
C (102)capital maintenance 资本保全 ?RIf0;G
C (103)capital resource planning 资本资源计划 e2K9CE.O
C (104)capital surplus 资本盈余 LEe{fc?{
C (105)capital turnover 资本周转率 Ryygq,>VD.
C (106)card 记录卡 xtIF)M
C (107)cash 现金 >4-9 @i0FV
C (108)cash account 现金账户 :bi(mX7t
C (109)cash book 现金账薄 6|{&7=1t
C (110)cash cow 金牛产品 C@\5%~tW+
C (111)cash flow 现金流量 .)Pul|)d
C (112)cash discounted 现金贴现 kj.9\
C (113)cash flow budget 现金流量预算 ms!|a_H7r
C (114)cash flow statement 现金流量表 `S5::U6E
C (115)cash ledger 现金分类账 wr=KAsH<
C (116)cash limit 现金限额 wf1p/bpf
C (117)CCA 现时成本会计 C(h Td%
C (118)center 中心 Rjlp<
C (119)changeover time 变更时间 AaoS &q
C (120)chartered entity 特许经济个体 *9w-eK1{
C (121)cheque 支票 1c429&-
C (122)cheque register 支票登记薄 1Sza%D;3
C (123)coin analysis 零钱分类 g]c6_DMfb1
C (124)classification 分类 =yM%#{t&W
C (125)clock card 工时卡 O:a=94
C (126)code 代码
L,
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C (127)commitment accounting 承诺确认会计 <%`Rku
C (128)common cost 共同成本 nHH
FHnFf
C (129)company limited byguarantee 有限担保责任公司 +Mhk<A[s
C (130)company limited shares 股份有限公司 nT+ZSr
C (131)competitive position 竞争能力状况 /#&jF:h
C (132)concept 概念 Z
h9D^I
C (133)conglomerate 跨行业企业 olA+B
C (134)consistency concept 一致性概念 S-ZN}N{,6
C (135)consolidated accounts 合并报表 R".$x{{
C (136)consolidation accounting 合并会计 -^(KGu&L&u
C (137)consortium 财团 =au!rda
C (138)contingency plan 应急计划 A+frKoi
C (139)contingent liabilities 或有负债 HB$?}V
C (140)continuous operation 连续生产 L<3+D
C (141)contra 抵消 rnQ_0d
C (142)contract cost 合同成本 a
j$& 9][
C (143)contract costing 合同成本计算 dKC*QHU
C (144)contribution 贡献毛益 N
P.i,H
C (145)contribution centre 贡献中心 t+q;}ZvG
C (146)contribution chart 贡献图 :i
r3u
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 :g'
'GqGZ
C (148)contribution to salesration 贡献毛益对销售比率 pw
S"BTZ
C (149)control 控制 5GgH6
C (150)control account 控制帐户 qO8:|q1%;\
C (151)control limits 控制限度 e57R6g)4
C (152)controllability concept 可控制概念 `-{? !
C (153)controllable cost 可控制成本 /':64#'
C (154)conversion cost 加工成本 WiB~sIp
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 |HYST`
C (156)corporate appraisal 公司评估 E{e
C (157)corporate planning 公司计划 n-],!pL^
C (158)corporate social reporting 公司社会报告 :
8@eon}
C (159)corporation 股份公司 &7>]# *
C (160)cost 成本 ]jn1T^D'
C (161)cost account 成本帐户 S@S4<R1{\
C (162)cost accounting 成本会计 -y|']I^ &
C (163)cost accounting manual 成本手册 ^Go,HiB
C (164)cost accounts calendar 成本报表的日历时间 x{zZ%_F
C (165)cost adjustment 成本调整 4b;*:C4?
C (166)cost allocation 成本分配 ov H'_'
C (167)cost apportionment 成本分摊 n}e%c B
C (168)cost attribution 成本归属 gPc1oc(
C (169)cost audit 成本审计 s3nt2$=:t
C (170)cost behaviour 成本性态 ~o|sm a5.
C (171)cost benefit analysis 成本效益分析 C4`&_yoP4-
C (172)cost center 成本中心 $d])>4eQ
C (173)cost driver 成本动因