G :4;y7
8wF#e\Va0
注会《审计》英语常用词汇 D<nxr~pQ
1!/-)1t
v.`+I-\.z)
1.audit 审计 KU2$5[~j
2.attestation 鉴证 3X
dn62[&
3.credibility 可信赖程度 J E)J<9gf
4.audit of financial statements 财务报表审计 g@E&uyM
5.agreed-upon procedures 执行商定程序 `s}BXKIv}
6.high levels of assurance 高水平保证 n>llSK
7.compilation 编制 K+mU_+KRp
8.reliability 可靠性 @}eNV~ROu
9.relevance 相关性 3A
R%&:-
10.professional skepticism 职业谨慎 KO-a; [/
11.objectivity 客观性 },6*Y*?{
12. professional competence 专业胜任能力 H7jTQW0rp5
13.Senior/CPA-in-charge 项目经理 .;slrg(5F
14.audit engagement letter 业务约定书 uL>:tb
15.recurring audit 连续审计 pbdF]>\
16.the client 委托人 ylkqhs&
17.change CPA 更换注册会计师 &"AQ;%&N
18.the existing CPA 现任注册会计师 GYqJ!,
19.the successor CPA 后任注册会计师 BkT-m'I?
20.the preceding CPA前任注册会计师 9cOx@c+/
21.issue the audit report 出具审计报告 lJj&kVHb
22.expert 专家 "%kGRHq
23.the board of directors 董事会 5&qY3@I7l
24.knowledge of the entity‘ s business 了解被审计单位情况 qC.i6IL
25.assess material misstatement risks评估重大错报风险 S.]MOB dt
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 M c@GH
27.a general knowledge of —— 初步了解―――的情况 bm6hZA|
28.a more knowledge of—— 进一步了解的情况 qT0_L
29.the prior year‘s working papers 以前年度工作底稿 ,cS0
30.minutes of meeting 会议纪要 Ps 7_-cH
31.business risks 经营风险 `]hCUaV
32.appropriateness 适当性 X X&K=<,Ja
33.accounting estimate 会计估计 l4Y1(
34.management representations 管理层声明 \-G5l+!
35.going concern assumption 持续经营假设 \^
m.dIPdO
36.audit plan 审计计划 p5`ZyD]+
37.significant audit areas 重点审计领域 u#VweXyU
38.error 错误 pVz pN8!
39.fraud舞弊 5m3'Gt4
40.modified or additional procedures 修改或追加审计程序 .xnQd^qoac
41.misappropriation of assets 侵占资产 )rbc;{.
42.transactions without substance 虚假交易 i;avwP<0
43.unusual pressures 异常压力 =g[H]-Ee
44.the suspected noncompliance 涉嫌存在违法行为 %/md"S
45.materialiy 重要性 .m!s". ?[
46.exceed the materiality level 超过重要性水平 _r7=&oL.Q
47.approach the materiality level 接近重要性水平 <THUsY`3P&
48.an acceptably low level 可接受水平 {DS\!0T-X
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 L"9 Gc
50.misstatements or omissions 错报或漏报 8L{$v~ +
51.aggregate 总计 EaCZx
52.subsequent events 期后事项 (L:`ojiU
53.adjust the financial statements 调整财务报表 :Lc3a$qtx5
54.perform additional audit procedures 实施追加的审计程序 aa!a&L|!
55.audit risk 审计风险 Es~DHX
56.detection risk 检查风险 v0u\xX[H;
57.inappropriate audit opinion 不适当的审计意见 VlV)$z_
58.material misstatement 重大的错报 WRY~fM
59.tolerable misstatement 可容忍错报 Yd.02 7
60.the acceptable level of detection risk 可接受的检查风险 ?.~]mvOR
61.assessed level of material misstatement risk 重大错报风险的评估水平 W'd/dKUx
62.simall business 小规模企业 Kf&r21h
63.accounting system 会计系统 w2@"PGR
64.test of control 控制测试 SCI1bMf
65.walk-through test 穿行测试 7Qt2gf
66.communication 沟通 j]#wrm
67.flow chart 流程图 pNBa.4z:
68.reperformance of internal control 重新执行 (Q\\Gw
69.audit evidence 审计证据 SUo^c1)G
70.substantive procedures 实质性程序 CR.bMF}
71.assertions 认定 (}6wAfGo
72.esistence 存在 i@Vs4E[b
73.occurrence 发生 V!H(;Tuuo
74.completeness 完整性 |
[p68v>
75.rights and obligations 权利和义务 o\:$V
76.valuation and allocation 计价和分摊 B6(h7~0(<
77.cutoff 截止 .r(^h/IF
78.accuracy 准确性 |z T%$
79.classification 分类 )< l\jfx e
80.inspection 检查 v^;-@ddr
81.supervision of counting 监盘 }]tFz}E\
82.observation 观察 {$3j/b
83.confirmation 函证 vs+We*8H
84.computation 计算 4VC/-.At
85.analytical procedures 分析程序 'G52<sF
86.vouch 核对 8IpxOA#jQ
87.trace 追查 yW[L,N7d
88.audit sampling 审计抽样 _jiQL66pY
89.error 误差 a (P^e)<
90.expected error 预期误差 {WIY8B'c
91.population 总体 KU*`f{|
92.sampling risk 抽样风险 /cM 5
93.non- sampling risk 非抽样风险 _`slkwP.
94.sampling unit 抽样单位 lGl[^
0
95.statistical sampling 统计抽样 iJEB?y
96.tolerable error 可容忍误差 zUNH8=U
97.the risk of under reliance 信赖不足风险 uAc@ Z-
98.the risk of over reliance 信赖过度风险 }7-7
t{G
99.the risk of incorrect rejection 误拒风险
,0BR-#
100. the risk of incorrect acceptance 误受风险 q^)=F_QvG
101.working trial balance 试算平衡表 v/]Qq
102.index and cross-referencing 索引和交叉索引 RfD{g"]y
103.cash receipt 现金收入 Oi6f8*,
104.cash disbursement 现金支出 IkiQOk
105.bank statement 银行对账单 MJy;GzJ O
106.bank reconciliation 银行存款余额调节表 {qJHL;mP:8
107.balance sheet date 资产负债表日 z|Hy>|+
108.net realizable value 可变现净值 n9N#&Q"7m
109.storeroom 仓库 mx:J>SPA8
110.sale invoice 销售发票 ]d[Rf$>vu0
111.price list 价目表 r9+E'\
112.positive confirmation request 积极式询证函 #Tup]czO
113.negative confirmation request 消极式询证函 U? {'n#n 5
114.purchase requisition 请购单 N[#iT&@T}/
115.receiving report 验收报告 w/?nUp
116.gross margin 毛利 @TdQZZ}G\x
117.manufacturing overhead 制造费用 ,}eRnl\
118.material requisition 领料单 -J-3_9I
119.inventory-taking 存货盘点 NG!>7$@RV
120.bond certificate 债券 Rrh<mo(yj#
121.stock certificate 股票 tniPEmeS
122.audit report 审计报告 eo
>/
123.entity 被审计单位 $o/0A
124.addressee of the audit report 审计报告的收件人 s"pR+)jf1D
125.unqualified opinion 无保留意见 -q'xC: m
126.qualified opinion 保留意见 TS\9<L9S
127.disclaimer of opinion 无法表示意见 i,mrMi
c#
128.adverse opinion 否定意见 w> Tyk#7lw
muL>g_H
A (1)ABC 作业基础成本计算 ZMdM_i?
A (2)absorbed overhead 已吸收制造费用 4 *Bp
A (3)absorption costing 吸收成本计算 (45NZBs
A (4)account 账户,报表 b*btkaVue
A (5)accounting postulate 会计假设 A2}Z
*U(;
A (6)accounting series release 会计公告文件 #H'sZv
A (7)accounting valuation 会计计价 Y
1$ #KC
A (8)account sale 承销清单 #citwMW
A (9)accountability concept 经营责任概念 dE 3i=
A (10)accountancy 会计职业 3*CzXK>`M&
A (11)accountant 会计师 2$o2.$i81
A (12)accounting 会计 _#/!s]$d#
A (13)agency cost 代理成本 &&]"Y!r -
A (14)accounting bases 会计基础 cmwzKu%
A (15)accounting manual 会计手册 54`
bE$:+
A (16)accounting period 会计期间 #)W8.
A (17)accounting policies 会计方针 2neF<H?^o
A (18)accounting rate of return 会计报酬率 XR{5]lKt_
A (19)accounting reference date 会计参照日 @4G.(zW
A (20)accounting reference period 会计参照期间 1<XiD3H;
A (21)accrual concept 应计概念 bs<WH`P
A (22)accrual expenses 应计费用 C ffTv
A (23)acid test ration 速动比率(酸性测试比率) ?&whE!
A (24)acquisition 购置 m1^dT_7Z
A (25)acquisition accounting 收购会计 WHlD%u
A (26)activity based accounting 作业基础成本计算 I
ybl;u
A (27)adjusting events 调整事项 d[s;a.
A (28)administrative expenses 行政管理费 {B'Gm]4
A (29)advice note 发货通知 kGB#2J
A (30)amortization 摊销 ?)A]q'
O
A (31)analytical review 分析性检查 :J=+; I(UI
A (32)annual equivalent cost 年度等量成本法 &LCUoTzj
A (33)annual report and accounts 年度报告和报表 wc<2Uc
A (34)appraisal cost 检验成本 W _PM!>8`
A (35)appropriation account 盈余分配账户 O0K@M
A (36)articles of association 公司章程细则 7i-W*Mb:
A (37)assets 资产 C5:dO\?O
A (38)assets cover 资产保障 hW0,5>[7%
A (39)asset value per share 每股资产价值 ?#V
P)A
A (40)associated company 联营公司 ]ro1{wm!WU
A (41)attainable standard 可达标准 JL"
3#p}
/7UovKKbz
A (42)attributable profit 可归属利润 jyY ^iQ.2
A (43)audit 审计 +XU$GSw3(
A (44)audit report 审计报告 RT.wTJS;
A (45)auditing standards 审计准则 +Op%,,Db
A (46)authorized share capital 额定股本 NDs]}5#
A (47)available hours 可用小时 J9b?}-O)
A (48)avoidable costs 可避免成本 *pcbwd!/
B (49)back-to-back loan 易币贷款 |1_$!
p
B (50)backflush accounting 倒退成本计算 tF#b&za
B (51)bad debts 坏帐 6nY
)D6$JG
B (52)bad debts ratio 坏帐比率 [I+)Ak5
B (53)bank charges 银行手续费 !Zk%P
B (54)bank overdraft 银行透支 +(QMy&DtS
B (55)bank reconciliation 银行存款调节表 Mm>zpB`qP
B (56)bank statement 银行对账单 4e(9@OLP
B (57)bankruptcy 破产 nJ'>#9~a'>
B (58)basis of apportionment 分摊基础 9a"Y,1
B (59)batch 批量 ;y?D1o^r8W
B (60)batch costing 分批成本计算 yZj}EBa
B (61)beta factor B(市场)风险因素 +e
V4g2w)
B (62)bill 账单 DWm;&RPJ
B (63)bill of exchange 汇票 =u:6b} =
B (64)bill of landing 提单 'y+bx?3Z
B (65)bill of materials 用料预计单 /VhE<}OtH
B (66)bill payable 应付票据 ~n8*@9[
B (67)bill receivable 应收票据 6*(h9!_T1
B (68)bin card 存货记录卡 \Age9iz&
B (69)bonus 红利 2-cU -i4
B (70)book-keeping 薄记 PO1:9
B (71)Boston classification 波士顿分类 `aO@N(
B (72)breakeven chart 保本图 UgnsV*e &
B (73)breakeven point 保本点 =E"kv!e
B (74)breaking-down time 复位时间 YaY;o^11/
B (75)budget 预算 8Y{}p[UFT
B (76)budget center 预算中心 lH,]ZA./
B (77)budget cost allowance 预算成本折让 FkJ>]k
B (78)budget manual 预算手册 e~>p.l
B (79)budget period 预算期间 V~]'+A
q>
B (80)budgetary control 预算控制 ard3yNQt
B (81)budgeted capacity 预算生产能力 fo!Lp*'0
B (82)burden 制造费用 !q=Q~ea
B (83)business center 经营中心 :C|>y4U&(s
B (84)business entity 营业个体 :ET3&J
L
B (85)business unit 经营单位 _Pfx_+
B (86)buy-out management 管理性购买产权 5uD#=/oV
B (87)by-product 副产品 L?D~~Jb
C (88)called-up share capital 催缴股本 |`94W j<
C (89)capacity 生产能力 <mo^Y k3
C (90)capacity ratios 生产能力比率 p~d)2TC4#
C (91)capital 资本 @KXz4PU
C (92)capital assets pricing model资本资产计价模式 02# b:
C (93)capital commitment 承诺资本 +EiUAs~H
C (94)capital employed 已运用的资本 :,}:c%-^"
C (95)capital expenditure 资本支出 yqVaA 'w5
C (96)capital expenditureauthorization 资本支出核准 GmmT'3Q
C (97)capital expenditure control 资本支出控制 ku[=QsMv
C (98)capital expenditure proposal资本支出申请 |S>J<]H
p
C (99)capital funding planning 资本基金筹集计划 lU50.7<08
C (100)capital gain 资本收益 %)6
:eIS
C (101)capital investment appraisal资本投资评估 BJO~$/R?v
C (102)capital maintenance 资本保全 :AqnWy
C (103)capital resource planning 资本资源计划 g]@R'2:1
C (104)capital surplus 资本盈余 2=/g~rp*
C (105)capital turnover 资本周转率 YCB 3
C (106)card 记录卡 V=l Q}sBY
C (107)cash 现金 ev;5?9\E
C (108)cash account 现金账户 O%++0k;
C (109)cash book 现金账薄 P=SxiXsr$
C (110)cash cow 金牛产品 !irX[,e
C (111)cash flow 现金流量 *F8uu.
C (112)cash discounted 现金贴现 Eip~~2
C (113)cash flow budget 现金流量预算 Xv5Ev@T
C (114)cash flow statement 现金流量表 P B6/<n9#
C (115)cash ledger 现金分类账 v4k=NH+w
C (116)cash limit 现金限额 K}5$;W#
C (117)CCA 现时成本会计 W-]yKSob
C (118)center 中心 H'= i
C (119)changeover time 变更时间 .J6j"
C (120)chartered entity 特许经济个体 aIt
0;D
C (121)cheque 支票 ,f/IG.
C (122)cheque register 支票登记薄 <>*''^
C (123)coin analysis 零钱分类 gH{\y5%rO
C (124)classification 分类 WfjUJw5x"s
C (125)clock card 工时卡 sm&rR=b
C (126)code 代码 C O%O<_C
C (127)commitment accounting 承诺确认会计 )r|zi
Z {F
C (128)common cost 共同成本 $hE'b9qx
C (129)company limited byguarantee 有限担保责任公司 FO'.
a
C (130)company limited shares 股份有限公司 'xrbg]b%
C (131)competitive position 竞争能力状况 z5*O@_r+.b
C (132)concept 概念 4;c_ %=cU
C (133)conglomerate 跨行业企业 Ko]h r
C (134)consistency concept 一致性概念 ,tR'0&=
C (135)consolidated accounts 合并报表 l&
^B
C (136)consolidation accounting 合并会计 ;'18
C (137)consortium 财团 ;k41+O:f@
C (138)contingency plan 应急计划 >'1Q"$;
C (139)contingent liabilities 或有负债 $E~Lu$|
C (140)continuous operation 连续生产 ]MA)='~
C (141)contra 抵消 TcKKI
C (142)contract cost 合同成本 g-V\s&}
C (143)contract costing 合同成本计算 R?9Plzt5
C (144)contribution 贡献毛益 A[$wxdc
C (145)contribution centre 贡献中心 qyBK\WqaP
C (146)contribution chart 贡献图 F=T.*-oS3
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Boj{+rE0
C (148)contribution to salesration 贡献毛益对销售比率 D>x'3WYR
C (149)control 控制 T#^6u)
C (150)control account 控制帐户 -JO46
#m
C (151)control limits 控制限度 ']6#7NU
C (152)controllability concept 可控制概念 fm:{&(
C (153)controllable cost 可控制成本 gMK3o8B/
C (154)conversion cost 加工成本 g$T_yT''
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 FivaCNA
C (156)corporate appraisal 公司评估 3{LvKe
C (157)corporate planning 公司计划 /G{3p&9
C (158)corporate social reporting 公司社会报告 NCM{OAjS5U
C (159)corporation 股份公司 zt?w n*_
C (160)cost 成本 z` ?xS
C (161)cost account 成本帐户 WT
{Cjn
C (162)cost accounting 成本会计 YK+Z0ry
C (163)cost accounting manual 成本手册 W6/p-e5y
C (164)cost accounts calendar 成本报表的日历时间 "u]Fl+c
C (165)cost adjustment 成本调整 BHE =Zo
C (166)cost allocation 成本分配 x
w83K
C (167)cost apportionment 成本分摊 wkpVX*DfRE
C (168)cost attribution 成本归属 U)%u`C0
C (169)cost audit 成本审计 MGC0^voe
C (170)cost behaviour 成本性态 ! tPK"k
C (171)cost benefit analysis 成本效益分析 IguG03:.N
C (172)cost center 成本中心 [^=8k2
C (173)cost driver 成本动因